[{"data":1,"prerenderedAt":27766},["ShallowReactive",2],{"tip-plan-comptable-compte-6017-fournitures-a-b-c":3,"plan-comptable-compte-6017-fournitures-a-b-c-similars":560},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6017-fournitures-a-b-c",{"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","3I5KJd4shZBebKbC7AQxh7","Entry","2025-05-27T14:00:39.444Z","2025-06-03T09:52:49.957Z",{"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":491,"faq_structured_data":492,"category":493},"6017 - Fournitures A, B, C,",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,123,158,165,172,179,213,220,243,250,283,290,297,451,458],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6017 - Fournitures A, B, C",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Subdivision du compte 601 dédiée à l'enregistrement des achats stockés de fournitures spécifiques catégorisées A, B, C",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6017 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6017 - Fournitures A, B, C est une subdivision du compte 601 - Achats stockés - Matières premières et fournitures qui permet d'enregistrer les achats de fournitures spécifiques regroupées selon les catégories A, B, et C.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la classe 6 du Plan Comptable Général 2025, dédiée aux charges, et plus précisément dans la famille des comptes 60 - Achats qui enregistrent l'ensemble des approvisionnements de l'entreprise.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 6017 permet de distinguer certaines catégories de fournitures stockées selon leur nature ou leur destination, offrant ainsi une granularité plus fine dans le suivi des achats. Cette subdivision facilite :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"L'analyse détaillée des consommations par type de fourniture",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le suivi budgétaire par catégorie d'approvisionnements",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"La valorisation précise des stocks de fournitures",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Contrairement aux achats enregistrés au compte 606 - Achats non stockés de matières et fournitures, les fournitures comptabilisées au compte 6017 transitent par un compte de stock (généralement le compte 31 - Matières premières et fournitures) et font l'objet d'un inventaire physique.",[],{},{"nodeType":95,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Quand utiliser le compte 6017 ?",[],{},{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Le compte 6017 - Fournitures A, B, C est utilisé dans les situations suivantes :",[],{},{"nodeType":180,"data":181,"content":182},"ordered-list",{},[183,193,203],{"nodeType":128,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Lors de l'acquisition de fournitures stockables classées dans les catégories A, B ou C selon la nomenclature interne de l'entreprise",[],{},{"nodeType":128,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Lors de la réception de la facture d'achat de ces fournitures, en débitant le compte 6017 par le crédit du compte 401 \"Fournisseurs\" (ou 408 \"Fournisseurs - Factures non parvenues\" si la facture n'est pas encore reçue)",[],{},{"nodeType":128,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Pour distinguer différentes catégories de fournitures ayant des caractéristiques ou utilisations spécifiques, permettant un meilleur suivi analytique",[],{},{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Le compte 6017 fonctionne en lien avec le compte 6031 - Variation des stocks de matières premières et fournitures qui permet d'ajuster la charge en fonction des variations de stock :",[],{},{"nodeType":124,"data":221,"content":222},{},[223,233],{"nodeType":128,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"En fin d'exercice, le compte 6031 est débité du montant du stock initial et crédité du montant du stock final",[],{},{"nodeType":128,"data":234,"content":235},{},[236],{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Cette écriture permet d'obtenir au compte de résultat uniquement la charge correspondant aux fournitures effectivement consommées",[],{},{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"La nomenclature A, B, C peut correspondre à différentes classifications selon les besoins internes de gestion de l'entreprise, comme par exemple :",[],{},{"nodeType":124,"data":251,"content":252},{},[253,263,273],{"nodeType":128,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Une classification par nature de fournitures",[],{},{"nodeType":128,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Une classification par degré d'importance ou de criticité",[],{},{"nodeType":128,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Une classification par ligne de production ou activité",[],{},{"nodeType":95,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Quels sont les impacts fiscaux du compte 6017 ?",[],{},{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"L'utilisation du compte 6017 - Fournitures A, B, C comporte plusieurs implications fiscales et comptables :",[],{},{"nodeType":180,"data":298,"content":299},{},[300,329,357,395,423],{"nodeType":128,"data":301,"content":302},{},[303,316],{"nodeType":87,"data":304,"content":305},{},[306,312],{"nodeType":82,"value":307,"marks":308,"data":311},"Déductibilité fiscale",[309],{"type":310},"bold",{},{"nodeType":82,"value":313,"marks":314,"data":315},": Les achats de fournitures enregistrés au compte 6017 sont généralement déductibles du résultat fiscal de l'entreprise",[],{},{"nodeType":124,"data":317,"content":318},{},[319],{"nodeType":128,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"La déduction s'opère toutefois au rythme de la consommation effective des fournitures, et non au moment de leur achat, grâce au mécanisme de variation des stocks",[],{},{"nodeType":128,"data":330,"content":331},{},[332,344],{"nodeType":87,"data":333,"content":334},{},[335,340],{"nodeType":82,"value":336,"marks":337,"data":339},"TVA déductible",[338],{"type":310},{},{"nodeType":82,"value":341,"marks":342,"data":343},": La TVA sur les achats de fournitures est généralement récupérable selon les règles habituelles du droit à déduction",[],{},{"nodeType":124,"data":345,"content":346},{},[347],{"nodeType":128,"data":348,"content":349},{},[350],{"nodeType":87,"data":351,"content":352},{},[353],{"nodeType":82,"value":354,"marks":355,"data":356},"Elle est comptabilisée au débit du compte 4456 \"Taxes sur le chiffre d'affaires déductibles\"",[],{},{"nodeType":128,"data":358,"content":359},{},[360,372],{"nodeType":87,"data":361,"content":362},{},[363,368],{"nodeType":82,"value":364,"marks":365,"data":367},"Valorisation des stocks",[366],{"type":310},{},{"nodeType":82,"value":369,"marks":370,"data":371},": Les fournitures achetées et non consommées en fin d'exercice sont valorisées dans les stocks",[],{},{"nodeType":124,"data":373,"content":374},{},[375,385],{"nodeType":128,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"La méthode de valorisation retenue (FIFO, LIFO, coût moyen pondéré) doit être mentionnée dans l'annexe et appliquée de façon constante",[],{},{"nodeType":128,"data":386,"content":387},{},[388],{"nodeType":87,"data":389,"content":390},{},[391],{"nodeType":82,"value":392,"marks":393,"data":394},"Une dépréciation doit être constatée si la valeur actuelle des stocks est inférieure à leur coût d'entrée",[],{},{"nodeType":128,"data":396,"content":397},{},[398,410],{"nodeType":87,"data":399,"content":400},{},[401,406],{"nodeType":82,"value":402,"marks":403,"data":405},"Contrôle fiscal",[404],{"type":310},{},{"nodeType":82,"value":407,"marks":408,"data":409},": La subdivision du compte 601 permet une meilleure traçabilité des achats en cas de contrôle fiscal",[],{},{"nodeType":124,"data":411,"content":412},{},[413],{"nodeType":128,"data":414,"content":415},{},[416],{"nodeType":87,"data":417,"content":418},{},[419],{"nodeType":82,"value":420,"marks":421,"data":422},"Il est recommandé de conserver les justificatifs d'achat (factures) ainsi que les documents relatifs aux inventaires physiques",[],{},{"nodeType":128,"data":424,"content":425},{},[426,438],{"nodeType":87,"data":427,"content":428},{},[429,434],{"nodeType":82,"value":430,"marks":431,"data":433},"Frais accessoires d'achat",[432],{"type":310},{},{"nodeType":82,"value":435,"marks":436,"data":437},": Les frais accessoires d'achat (transport, commissions, assurances) peuvent être comptabilisés directement au compte 6017 s'ils peuvent être affectés de façon certaine à ces fournitures",[],{},{"nodeType":124,"data":439,"content":440},{},[441],{"nodeType":128,"data":442,"content":443},{},[444],{"nodeType":87,"data":445,"content":446},{},[447],{"nodeType":82,"value":448,"marks":449,"data":450},"Cette incorporation aux achats impacte la valorisation des stocks",[],{},{"nodeType":95,"data":452,"content":453},{},[454],{"nodeType":82,"value":455,"marks":456,"data":457},"3 points clés à retenir sur le compte 6017",[],{},{"nodeType":180,"data":459,"content":460},{},[461,471,481],{"nodeType":128,"data":462,"content":463},{},[464],{"nodeType":87,"data":465,"content":466},{},[467],{"nodeType":82,"value":468,"marks":469,"data":470},"Classification spécifique : Le compte 6017 permet d'isoler les achats de fournitures selon une nomenclature A, B, C propre à l'entreprise, offrant une meilleure granularité dans le suivi des approvisionnements et facilitant l'analyse des coûts par catégorie.",[],{},{"nodeType":128,"data":472,"content":473},{},[474],{"nodeType":87,"data":475,"content":476},{},[477],{"nodeType":82,"value":478,"marks":479,"data":480},"Lien avec les stocks : Les fournitures comptabilisées au 6017 sont des éléments stockés qui font l'objet d'un inventaire physique en fin d'exercice, leur consommation effective étant reflétée par le jeu des variations de stocks au compte 6031.",[],{},{"nodeType":128,"data":482,"content":483},{},[484],{"nodeType":87,"data":485,"content":486},{},[487],{"nodeType":82,"value":488,"marks":489,"data":490},"Personnalisation du plan comptable : Ce compte illustre la possibilité d'adapter le plan comptable aux besoins spécifiques de l'entreprise en créant des subdivisions pertinentes pour sa gestion interne.",[],{},"compte-6017-fournitures-a-b-c",false,[494],{"metadata":495,"sys":498,"fields":510},{"tags":496,"concepts":497},[],[],{"space":499,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":504,"publishedVersion":506,"revision":62,"contentType":507,"locale":29},{"sys":500},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":505},{"id":21,"type":12,"linkType":22},24,{"sys":508},{"type":12,"linkType":27,"id":509},"category",{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":514,"metaTitle":516,"metaDescription":517,"mainTitle":518,"subtitle":535,"heroImage":536,"ctaButton":558,"ctaLink":559},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[515],"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":519,"content":520,"nodeType":74},{},[521,528],{"data":522,"content":523,"nodeType":78},{},[524],{"data":525,"marks":526,"value":527,"nodeType":82},{},[],"Plan comptable général",{"data":529,"content":530,"nodeType":87},{},[531],{"data":532,"marks":533,"value":534,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":537,"sys":540,"fields":547},{"tags":538,"concepts":539},[],[],{"space":541,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":545,"publishedVersion":62,"revision":44,"locale":29},{"sys":542},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":546},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":549},"Facturation",{"url":550,"details":551,"fileName":556,"contentType":557},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":552,"image":553},246703,{"width":554,"height":555},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[561,610,659,708,757,806,855,904,953,1002,1051,1100,1149,1198,1247,1297,1346,1395,1444,1493,1542,1591,1641,1690,1739,1788,1837,1886,1935,1984,2033,2082,2131,2180,2229,2278,2327,2376,2425,2474,2524,2573,2622,2671,2720,2769,2818,2867,2916,2965,3014,3064,3113,3162,3212,3261,3310,3359,3408,3457,3506,3555,3604,3653,3702,3751,3800,3849,3898,3947,3996,4045,4095,4144,4193,4242,4291,4340,4389,4438,4487,4536,4585,4634,4683,4732,4781,4830,4879,4928,4977,5026,5075,5124,5173,5222,5271,5320,5369,5418,5467,5516,5565,5614,5663,5712,5761,5810,5859,5908,5957,6006,6055,6104,6153,6201,6250,6299,6348,6397,6446,6495,6544,6593,6642,6691,6740,6789,6838,6887,6936,6985,7034,7083,7132,7181,7231,7280,7329,7378,7427,7476,7525,7574,7623,7672,7721,7770,7819,7868,7918,7967,8016,8065,8114,8163,8212,8261,8310,8359,8408,8457,8506,8555,8604,8653,8702,8751,8800,8849,8898,8947,8996,9045,9094,9143,9192,9241,9290,9339,9388,9437,9486,9536,9585,9634,9683,9732,9781,9830,9879,9928,9977,10026,10075,10124,10173,10222,10271,10320,10369,10418,10467,10516,10565,10614,10663,10712,10761,10810,10859,10908,10957,11006,11055,11104,11153,11202,11251,11300,11349,11398,11447,11496,11545,11594,11643,11692,11741,11790,11839,11888,11937,11986,12035,12084,12133,12182,12231,12280,12329,12378,12427,12476,12525,12574,12623,12672,12721,12770,12819,12868,12917,12966,13015,13064,13113,13162,13211,13260,13309,13358,13407,13456,13505,13554,13603,13652,13701,13750,13799,13848,13897,13946,13995,14044,14093,14142,14191,14240,14289,14338,14387,14436,14485,14534,14583,14632,14681,14730,14779,14828,14877,14926,14975,15024,15073,15122,15171,15220,15269,15318,15367,15416,15465,15514,15563,15612,15661,15710,15759,15808,15857,15906,15955,16004,16053,16102,16151,16200,16249,16298,16347,16396,16445,16494,16543,16593,16642,16691,16740,16789,16838,16887,16936,16985,17035,17084,17134,17183,17232,17281,17330,17379,17428,17477,17526,17575,17624,17673,17723,17772,17821,17870,17919,17968,18017,18066,18115,18164,18213,18262,18311,18360,18409,18458,18507,18556,18605,18654,18703,18752,18801,18850,18899,18948,18997,19046,19095,19144,19193,19242,19291,19340,19389,19438,19487,19536,19585,19634,19683,19732,19781,19830,19878,19927,19976,20025,20074,20123,20172,20221,20270,20319,20368,20417,20466,20515,20564,20613,20662,20711,20760,20809,20858,20907,20956,21005,21054,21103,21152,21201,21250,21299,21348,21397,21446,21495,21544,21593,21642,21691,21740,21789,21838,21887,21936,21985,22034,22082,22131,22180,22229,22279,22328,22377,22426,22475,22524,22573,22622,22671,22720,22769,22818,22867,22916,22965,23014,23063,23112,23161,23210,23259,23308,23357,23406,23455,23504,23553,23602,23651,23700,23749,23798,23847,23896,23945,23994,24043,24092,24141,24190,24240,24289,24338,24387,24436,24481,24530,24580,24629,24678,24727,24776,24824,24873,24922,24971,25020,25069,25118,25167,25216,25265,25314,25363,25412,25461,25511,25560,25610,25659,25708,25757,25806,25855,25904,25953,26002,26051,26099,26148,26197,26247,26296,26345,26394,26443,26492,26541,26590,26639,26688,26737,26786,26835,26884,26933,26982,27031,27080,27129,27177,27226,27275,27324,27373,27422,27472,27521,27570,27619,27668,27717],{"sys":562,"fields":565},{"id":563,"createdAt":564},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":566,"slug":567,"articleIntro":566,"category":568},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[569],{"metadata":570,"sys":573,"fields":580},{"tags":571,"concepts":572},[],[],{"space":574,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":576,"publishedVersion":506,"revision":62,"contentType":578,"locale":29},{"sys":575},{"type":12,"linkType":13,"id":14},{"sys":577},{"id":21,"type":12,"linkType":22},{"sys":579},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":581,"metaTitle":516,"metaDescription":517,"mainTitle":582,"subtitle":535,"heroImage":597,"ctaButton":558,"ctaLink":559},[515],{"data":583,"content":584,"nodeType":74},{},[585,591],{"data":586,"content":587,"nodeType":78},{},[588],{"data":589,"marks":590,"value":527,"nodeType":82},{},[],{"data":592,"content":593,"nodeType":87},{},[594],{"data":595,"marks":596,"value":534,"nodeType":82},{},[],{"metadata":598,"sys":601,"fields":606},{"tags":599,"concepts":600},[],[],{"space":602,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":604,"publishedVersion":62,"revision":44,"locale":29},{"sys":603},{"type":12,"linkType":13,"id":14},{"sys":605},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":607},{"url":550,"details":608,"fileName":556,"contentType":557},{"size":552,"image":609},{"width":554,"height":555},{"sys":611,"fields":614},{"id":612,"createdAt":613},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":615,"slug":616,"articleIntro":615,"category":617},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[618],{"metadata":619,"sys":622,"fields":629},{"tags":620,"concepts":621},[],[],{"space":623,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":625,"publishedVersion":506,"revision":62,"contentType":627,"locale":29},{"sys":624},{"type":12,"linkType":13,"id":14},{"sys":626},{"id":21,"type":12,"linkType":22},{"sys":628},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":630,"metaTitle":516,"metaDescription":517,"mainTitle":631,"subtitle":535,"heroImage":646,"ctaButton":558,"ctaLink":559},[515],{"data":632,"content":633,"nodeType":74},{},[634,640],{"data":635,"content":636,"nodeType":78},{},[637],{"data":638,"marks":639,"value":527,"nodeType":82},{},[],{"data":641,"content":642,"nodeType":87},{},[643],{"data":644,"marks":645,"value":534,"nodeType":82},{},[],{"metadata":647,"sys":650,"fields":655},{"tags":648,"concepts":649},[],[],{"space":651,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":653,"publishedVersion":62,"revision":44,"locale":29},{"sys":652},{"type":12,"linkType":13,"id":14},{"sys":654},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":656},{"url":550,"details":657,"fileName":556,"contentType":557},{"size":552,"image":658},{"width":554,"height":555},{"sys":660,"fields":663},{"id":661,"createdAt":662},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":664,"slug":665,"articleIntro":664,"category":666},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[667],{"metadata":668,"sys":671,"fields":678},{"tags":669,"concepts":670},[],[],{"space":672,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":674,"publishedVersion":506,"revision":62,"contentType":676,"locale":29},{"sys":673},{"type":12,"linkType":13,"id":14},{"sys":675},{"id":21,"type":12,"linkType":22},{"sys":677},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":679,"metaTitle":516,"metaDescription":517,"mainTitle":680,"subtitle":535,"heroImage":695,"ctaButton":558,"ctaLink":559},[515],{"data":681,"content":682,"nodeType":74},{},[683,689],{"data":684,"content":685,"nodeType":78},{},[686],{"data":687,"marks":688,"value":527,"nodeType":82},{},[],{"data":690,"content":691,"nodeType":87},{},[692],{"data":693,"marks":694,"value":534,"nodeType":82},{},[],{"metadata":696,"sys":699,"fields":704},{"tags":697,"concepts":698},[],[],{"space":700,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":702,"publishedVersion":62,"revision":44,"locale":29},{"sys":701},{"type":12,"linkType":13,"id":14},{"sys":703},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":705},{"url":550,"details":706,"fileName":556,"contentType":557},{"size":552,"image":707},{"width":554,"height":555},{"sys":709,"fields":712},{"id":710,"createdAt":711},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":713,"slug":714,"articleIntro":713,"category":715},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[716],{"metadata":717,"sys":720,"fields":727},{"tags":718,"concepts":719},[],[],{"space":721,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":723,"publishedVersion":506,"revision":62,"contentType":725,"locale":29},{"sys":722},{"type":12,"linkType":13,"id":14},{"sys":724},{"id":21,"type":12,"linkType":22},{"sys":726},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":728,"metaTitle":516,"metaDescription":517,"mainTitle":729,"subtitle":535,"heroImage":744,"ctaButton":558,"ctaLink":559},[515],{"data":730,"content":731,"nodeType":74},{},[732,738],{"data":733,"content":734,"nodeType":78},{},[735],{"data":736,"marks":737,"value":527,"nodeType":82},{},[],{"data":739,"content":740,"nodeType":87},{},[741],{"data":742,"marks":743,"value":534,"nodeType":82},{},[],{"metadata":745,"sys":748,"fields":753},{"tags":746,"concepts":747},[],[],{"space":749,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":751,"publishedVersion":62,"revision":44,"locale":29},{"sys":750},{"type":12,"linkType":13,"id":14},{"sys":752},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":754},{"url":550,"details":755,"fileName":556,"contentType":557},{"size":552,"image":756},{"width":554,"height":555},{"sys":758,"fields":761},{"id":759,"createdAt":760},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":762,"slug":763,"articleIntro":762,"category":764},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[765],{"metadata":766,"sys":769,"fields":776},{"tags":767,"concepts":768},[],[],{"space":770,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":772,"publishedVersion":506,"revision":62,"contentType":774,"locale":29},{"sys":771},{"type":12,"linkType":13,"id":14},{"sys":773},{"id":21,"type":12,"linkType":22},{"sys":775},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":777,"metaTitle":516,"metaDescription":517,"mainTitle":778,"subtitle":535,"heroImage":793,"ctaButton":558,"ctaLink":559},[515],{"data":779,"content":780,"nodeType":74},{},[781,787],{"data":782,"content":783,"nodeType":78},{},[784],{"data":785,"marks":786,"value":527,"nodeType":82},{},[],{"data":788,"content":789,"nodeType":87},{},[790],{"data":791,"marks":792,"value":534,"nodeType":82},{},[],{"metadata":794,"sys":797,"fields":802},{"tags":795,"concepts":796},[],[],{"space":798,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":800,"publishedVersion":62,"revision":44,"locale":29},{"sys":799},{"type":12,"linkType":13,"id":14},{"sys":801},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":803},{"url":550,"details":804,"fileName":556,"contentType":557},{"size":552,"image":805},{"width":554,"height":555},{"sys":807,"fields":810},{"id":808,"createdAt":809},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":811,"slug":812,"articleIntro":811,"category":813},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[814],{"metadata":815,"sys":818,"fields":825},{"tags":816,"concepts":817},[],[],{"space":819,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":821,"publishedVersion":506,"revision":62,"contentType":823,"locale":29},{"sys":820},{"type":12,"linkType":13,"id":14},{"sys":822},{"id":21,"type":12,"linkType":22},{"sys":824},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":826,"metaTitle":516,"metaDescription":517,"mainTitle":827,"subtitle":535,"heroImage":842,"ctaButton":558,"ctaLink":559},[515],{"data":828,"content":829,"nodeType":74},{},[830,836],{"data":831,"content":832,"nodeType":78},{},[833],{"data":834,"marks":835,"value":527,"nodeType":82},{},[],{"data":837,"content":838,"nodeType":87},{},[839],{"data":840,"marks":841,"value":534,"nodeType":82},{},[],{"metadata":843,"sys":846,"fields":851},{"tags":844,"concepts":845},[],[],{"space":847,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":849,"publishedVersion":62,"revision":44,"locale":29},{"sys":848},{"type":12,"linkType":13,"id":14},{"sys":850},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":852},{"url":550,"details":853,"fileName":556,"contentType":557},{"size":552,"image":854},{"width":554,"height":555},{"sys":856,"fields":859},{"id":857,"createdAt":858},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":860,"slug":861,"articleIntro":860,"category":862},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[863],{"metadata":864,"sys":867,"fields":874},{"tags":865,"concepts":866},[],[],{"space":868,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":870,"publishedVersion":506,"revision":62,"contentType":872,"locale":29},{"sys":869},{"type":12,"linkType":13,"id":14},{"sys":871},{"id":21,"type":12,"linkType":22},{"sys":873},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":875,"metaTitle":516,"metaDescription":517,"mainTitle":876,"subtitle":535,"heroImage":891,"ctaButton":558,"ctaLink":559},[515],{"data":877,"content":878,"nodeType":74},{},[879,885],{"data":880,"content":881,"nodeType":78},{},[882],{"data":883,"marks":884,"value":527,"nodeType":82},{},[],{"data":886,"content":887,"nodeType":87},{},[888],{"data":889,"marks":890,"value":534,"nodeType":82},{},[],{"metadata":892,"sys":895,"fields":900},{"tags":893,"concepts":894},[],[],{"space":896,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":898,"publishedVersion":62,"revision":44,"locale":29},{"sys":897},{"type":12,"linkType":13,"id":14},{"sys":899},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":901},{"url":550,"details":902,"fileName":556,"contentType":557},{"size":552,"image":903},{"width":554,"height":555},{"sys":905,"fields":908},{"id":906,"createdAt":907},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":909,"slug":910,"articleIntro":909,"category":911},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[912],{"metadata":913,"sys":916,"fields":923},{"tags":914,"concepts":915},[],[],{"space":917,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":919,"publishedVersion":506,"revision":62,"contentType":921,"locale":29},{"sys":918},{"type":12,"linkType":13,"id":14},{"sys":920},{"id":21,"type":12,"linkType":22},{"sys":922},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":924,"metaTitle":516,"metaDescription":517,"mainTitle":925,"subtitle":535,"heroImage":940,"ctaButton":558,"ctaLink":559},[515],{"data":926,"content":927,"nodeType":74},{},[928,934],{"data":929,"content":930,"nodeType":78},{},[931],{"data":932,"marks":933,"value":527,"nodeType":82},{},[],{"data":935,"content":936,"nodeType":87},{},[937],{"data":938,"marks":939,"value":534,"nodeType":82},{},[],{"metadata":941,"sys":944,"fields":949},{"tags":942,"concepts":943},[],[],{"space":945,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":947,"publishedVersion":62,"revision":44,"locale":29},{"sys":946},{"type":12,"linkType":13,"id":14},{"sys":948},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":950},{"url":550,"details":951,"fileName":556,"contentType":557},{"size":552,"image":952},{"width":554,"height":555},{"sys":954,"fields":957},{"id":955,"createdAt":956},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":958,"slug":959,"articleIntro":958,"category":960},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[961],{"metadata":962,"sys":965,"fields":972},{"tags":963,"concepts":964},[],[],{"space":966,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":968,"publishedVersion":506,"revision":62,"contentType":970,"locale":29},{"sys":967},{"type":12,"linkType":13,"id":14},{"sys":969},{"id":21,"type":12,"linkType":22},{"sys":971},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":973,"metaTitle":516,"metaDescription":517,"mainTitle":974,"subtitle":535,"heroImage":989,"ctaButton":558,"ctaLink":559},[515],{"data":975,"content":976,"nodeType":74},{},[977,983],{"data":978,"content":979,"nodeType":78},{},[980],{"data":981,"marks":982,"value":527,"nodeType":82},{},[],{"data":984,"content":985,"nodeType":87},{},[986],{"data":987,"marks":988,"value":534,"nodeType":82},{},[],{"metadata":990,"sys":993,"fields":998},{"tags":991,"concepts":992},[],[],{"space":994,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":996,"publishedVersion":62,"revision":44,"locale":29},{"sys":995},{"type":12,"linkType":13,"id":14},{"sys":997},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":999},{"url":550,"details":1000,"fileName":556,"contentType":557},{"size":552,"image":1001},{"width":554,"height":555},{"sys":1003,"fields":1006},{"id":1004,"createdAt":1005},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":1007,"slug":1008,"articleIntro":1007,"category":1009},"506 - Obligations","compte-506-obligations",[1010],{"metadata":1011,"sys":1014,"fields":1021},{"tags":1012,"concepts":1013},[],[],{"space":1015,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1017,"publishedVersion":506,"revision":62,"contentType":1019,"locale":29},{"sys":1016},{"type":12,"linkType":13,"id":14},{"sys":1018},{"id":21,"type":12,"linkType":22},{"sys":1020},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1022,"metaTitle":516,"metaDescription":517,"mainTitle":1023,"subtitle":535,"heroImage":1038,"ctaButton":558,"ctaLink":559},[515],{"data":1024,"content":1025,"nodeType":74},{},[1026,1032],{"data":1027,"content":1028,"nodeType":78},{},[1029],{"data":1030,"marks":1031,"value":527,"nodeType":82},{},[],{"data":1033,"content":1034,"nodeType":87},{},[1035],{"data":1036,"marks":1037,"value":534,"nodeType":82},{},[],{"metadata":1039,"sys":1042,"fields":1047},{"tags":1040,"concepts":1041},[],[],{"space":1043,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1045,"publishedVersion":62,"revision":44,"locale":29},{"sys":1044},{"type":12,"linkType":13,"id":14},{"sys":1046},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1048},{"url":550,"details":1049,"fileName":556,"contentType":557},{"size":552,"image":1050},{"width":554,"height":555},{"sys":1052,"fields":1055},{"id":1053,"createdAt":1054},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":1056,"slug":1057,"articleIntro":1056,"category":1058},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[1059],{"metadata":1060,"sys":1063,"fields":1070},{"tags":1061,"concepts":1062},[],[],{"space":1064,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1066,"publishedVersion":506,"revision":62,"contentType":1068,"locale":29},{"sys":1065},{"type":12,"linkType":13,"id":14},{"sys":1067},{"id":21,"type":12,"linkType":22},{"sys":1069},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1071,"metaTitle":516,"metaDescription":517,"mainTitle":1072,"subtitle":535,"heroImage":1087,"ctaButton":558,"ctaLink":559},[515],{"data":1073,"content":1074,"nodeType":74},{},[1075,1081],{"data":1076,"content":1077,"nodeType":78},{},[1078],{"data":1079,"marks":1080,"value":527,"nodeType":82},{},[],{"data":1082,"content":1083,"nodeType":87},{},[1084],{"data":1085,"marks":1086,"value":534,"nodeType":82},{},[],{"metadata":1088,"sys":1091,"fields":1096},{"tags":1089,"concepts":1090},[],[],{"space":1092,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1094,"publishedVersion":62,"revision":44,"locale":29},{"sys":1093},{"type":12,"linkType":13,"id":14},{"sys":1095},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1097},{"url":550,"details":1098,"fileName":556,"contentType":557},{"size":552,"image":1099},{"width":554,"height":555},{"sys":1101,"fields":1104},{"id":1102,"createdAt":1103},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":1105,"slug":1106,"articleIntro":-1,"category":1107},"Compte 71 - Production stockée","compte-71-production-stockee",[1108],{"metadata":1109,"sys":1112,"fields":1119},{"tags":1110,"concepts":1111},[],[],{"space":1113,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1115,"publishedVersion":506,"revision":62,"contentType":1117,"locale":29},{"sys":1114},{"type":12,"linkType":13,"id":14},{"sys":1116},{"id":21,"type":12,"linkType":22},{"sys":1118},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1120,"metaTitle":516,"metaDescription":517,"mainTitle":1121,"subtitle":535,"heroImage":1136,"ctaButton":558,"ctaLink":559},[515],{"data":1122,"content":1123,"nodeType":74},{},[1124,1130],{"data":1125,"content":1126,"nodeType":78},{},[1127],{"data":1128,"marks":1129,"value":527,"nodeType":82},{},[],{"data":1131,"content":1132,"nodeType":87},{},[1133],{"data":1134,"marks":1135,"value":534,"nodeType":82},{},[],{"metadata":1137,"sys":1140,"fields":1145},{"tags":1138,"concepts":1139},[],[],{"space":1141,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1143,"publishedVersion":62,"revision":44,"locale":29},{"sys":1142},{"type":12,"linkType":13,"id":14},{"sys":1144},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1146},{"url":550,"details":1147,"fileName":556,"contentType":557},{"size":552,"image":1148},{"width":554,"height":555},{"sys":1150,"fields":1153},{"id":1151,"createdAt":1152},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":1154,"slug":1155,"articleIntro":1154,"category":1156},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[1157],{"metadata":1158,"sys":1161,"fields":1168},{"tags":1159,"concepts":1160},[],[],{"space":1162,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1164,"publishedVersion":506,"revision":62,"contentType":1166,"locale":29},{"sys":1163},{"type":12,"linkType":13,"id":14},{"sys":1165},{"id":21,"type":12,"linkType":22},{"sys":1167},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1169,"metaTitle":516,"metaDescription":517,"mainTitle":1170,"subtitle":535,"heroImage":1185,"ctaButton":558,"ctaLink":559},[515],{"data":1171,"content":1172,"nodeType":74},{},[1173,1179],{"data":1174,"content":1175,"nodeType":78},{},[1176],{"data":1177,"marks":1178,"value":527,"nodeType":82},{},[],{"data":1180,"content":1181,"nodeType":87},{},[1182],{"data":1183,"marks":1184,"value":534,"nodeType":82},{},[],{"metadata":1186,"sys":1189,"fields":1194},{"tags":1187,"concepts":1188},[],[],{"space":1190,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1192,"publishedVersion":62,"revision":44,"locale":29},{"sys":1191},{"type":12,"linkType":13,"id":14},{"sys":1193},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1195},{"url":550,"details":1196,"fileName":556,"contentType":557},{"size":552,"image":1197},{"width":554,"height":555},{"sys":1199,"fields":1202},{"id":1200,"createdAt":1201},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":1203,"slug":1204,"articleIntro":1203,"category":1205},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[1206],{"metadata":1207,"sys":1210,"fields":1217},{"tags":1208,"concepts":1209},[],[],{"space":1211,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1213,"publishedVersion":506,"revision":62,"contentType":1215,"locale":29},{"sys":1212},{"type":12,"linkType":13,"id":14},{"sys":1214},{"id":21,"type":12,"linkType":22},{"sys":1216},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1218,"metaTitle":516,"metaDescription":517,"mainTitle":1219,"subtitle":535,"heroImage":1234,"ctaButton":558,"ctaLink":559},[515],{"data":1220,"content":1221,"nodeType":74},{},[1222,1228],{"data":1223,"content":1224,"nodeType":78},{},[1225],{"data":1226,"marks":1227,"value":527,"nodeType":82},{},[],{"data":1229,"content":1230,"nodeType":87},{},[1231],{"data":1232,"marks":1233,"value":534,"nodeType":82},{},[],{"metadata":1235,"sys":1238,"fields":1243},{"tags":1236,"concepts":1237},[],[],{"space":1239,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1241,"publishedVersion":62,"revision":44,"locale":29},{"sys":1240},{"type":12,"linkType":13,"id":14},{"sys":1242},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1244},{"url":550,"details":1245,"fileName":556,"contentType":557},{"size":552,"image":1246},{"width":554,"height":555},{"sys":1248,"fields":1251},{"id":1249,"createdAt":1250},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":1252,"slug":1253,"articleIntro":1254,"category":1255},"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.",[1256],{"metadata":1257,"sys":1260,"fields":1267},{"tags":1258,"concepts":1259},[],[],{"space":1261,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1263,"publishedVersion":506,"revision":62,"contentType":1265,"locale":29},{"sys":1262},{"type":12,"linkType":13,"id":14},{"sys":1264},{"id":21,"type":12,"linkType":22},{"sys":1266},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1268,"metaTitle":516,"metaDescription":517,"mainTitle":1269,"subtitle":535,"heroImage":1284,"ctaButton":558,"ctaLink":559},[515],{"data":1270,"content":1271,"nodeType":74},{},[1272,1278],{"data":1273,"content":1274,"nodeType":78},{},[1275],{"data":1276,"marks":1277,"value":527,"nodeType":82},{},[],{"data":1279,"content":1280,"nodeType":87},{},[1281],{"data":1282,"marks":1283,"value":534,"nodeType":82},{},[],{"metadata":1285,"sys":1288,"fields":1293},{"tags":1286,"concepts":1287},[],[],{"space":1289,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1291,"publishedVersion":62,"revision":44,"locale":29},{"sys":1290},{"type":12,"linkType":13,"id":14},{"sys":1292},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1294},{"url":550,"details":1295,"fileName":556,"contentType":557},{"size":552,"image":1296},{"width":554,"height":555},{"sys":1298,"fields":1301},{"id":1299,"createdAt":1300},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":1302,"slug":1303,"articleIntro":1302,"category":1304},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[1305],{"metadata":1306,"sys":1309,"fields":1316},{"tags":1307,"concepts":1308},[],[],{"space":1310,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1312,"publishedVersion":506,"revision":62,"contentType":1314,"locale":29},{"sys":1311},{"type":12,"linkType":13,"id":14},{"sys":1313},{"id":21,"type":12,"linkType":22},{"sys":1315},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1317,"metaTitle":516,"metaDescription":517,"mainTitle":1318,"subtitle":535,"heroImage":1333,"ctaButton":558,"ctaLink":559},[515],{"data":1319,"content":1320,"nodeType":74},{},[1321,1327],{"data":1322,"content":1323,"nodeType":78},{},[1324],{"data":1325,"marks":1326,"value":527,"nodeType":82},{},[],{"data":1328,"content":1329,"nodeType":87},{},[1330],{"data":1331,"marks":1332,"value":534,"nodeType":82},{},[],{"metadata":1334,"sys":1337,"fields":1342},{"tags":1335,"concepts":1336},[],[],{"space":1338,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1340,"publishedVersion":62,"revision":44,"locale":29},{"sys":1339},{"type":12,"linkType":13,"id":14},{"sys":1341},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1343},{"url":550,"details":1344,"fileName":556,"contentType":557},{"size":552,"image":1345},{"width":554,"height":555},{"sys":1347,"fields":1350},{"id":1348,"createdAt":1349},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":1351,"slug":1352,"articleIntro":-1,"category":1353},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[1354],{"metadata":1355,"sys":1358,"fields":1365},{"tags":1356,"concepts":1357},[],[],{"space":1359,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1361,"publishedVersion":506,"revision":62,"contentType":1363,"locale":29},{"sys":1360},{"type":12,"linkType":13,"id":14},{"sys":1362},{"id":21,"type":12,"linkType":22},{"sys":1364},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1366,"metaTitle":516,"metaDescription":517,"mainTitle":1367,"subtitle":535,"heroImage":1382,"ctaButton":558,"ctaLink":559},[515],{"data":1368,"content":1369,"nodeType":74},{},[1370,1376],{"data":1371,"content":1372,"nodeType":78},{},[1373],{"data":1374,"marks":1375,"value":527,"nodeType":82},{},[],{"data":1377,"content":1378,"nodeType":87},{},[1379],{"data":1380,"marks":1381,"value":534,"nodeType":82},{},[],{"metadata":1383,"sys":1386,"fields":1391},{"tags":1384,"concepts":1385},[],[],{"space":1387,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1389,"publishedVersion":62,"revision":44,"locale":29},{"sys":1388},{"type":12,"linkType":13,"id":14},{"sys":1390},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1392},{"url":550,"details":1393,"fileName":556,"contentType":557},{"size":552,"image":1394},{"width":554,"height":555},{"sys":1396,"fields":1399},{"id":1397,"createdAt":1398},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":1400,"slug":1401,"articleIntro":1400,"category":1402},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[1403],{"metadata":1404,"sys":1407,"fields":1414},{"tags":1405,"concepts":1406},[],[],{"space":1408,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1410,"publishedVersion":506,"revision":62,"contentType":1412,"locale":29},{"sys":1409},{"type":12,"linkType":13,"id":14},{"sys":1411},{"id":21,"type":12,"linkType":22},{"sys":1413},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1415,"metaTitle":516,"metaDescription":517,"mainTitle":1416,"subtitle":535,"heroImage":1431,"ctaButton":558,"ctaLink":559},[515],{"data":1417,"content":1418,"nodeType":74},{},[1419,1425],{"data":1420,"content":1421,"nodeType":78},{},[1422],{"data":1423,"marks":1424,"value":527,"nodeType":82},{},[],{"data":1426,"content":1427,"nodeType":87},{},[1428],{"data":1429,"marks":1430,"value":534,"nodeType":82},{},[],{"metadata":1432,"sys":1435,"fields":1440},{"tags":1433,"concepts":1434},[],[],{"space":1436,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1438,"publishedVersion":62,"revision":44,"locale":29},{"sys":1437},{"type":12,"linkType":13,"id":14},{"sys":1439},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1441},{"url":550,"details":1442,"fileName":556,"contentType":557},{"size":552,"image":1443},{"width":554,"height":555},{"sys":1445,"fields":1448},{"id":1446,"createdAt":1447},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":1449,"slug":1450,"articleIntro":1449,"category":1451},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[1452],{"metadata":1453,"sys":1456,"fields":1463},{"tags":1454,"concepts":1455},[],[],{"space":1457,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1459,"publishedVersion":506,"revision":62,"contentType":1461,"locale":29},{"sys":1458},{"type":12,"linkType":13,"id":14},{"sys":1460},{"id":21,"type":12,"linkType":22},{"sys":1462},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1464,"metaTitle":516,"metaDescription":517,"mainTitle":1465,"subtitle":535,"heroImage":1480,"ctaButton":558,"ctaLink":559},[515],{"data":1466,"content":1467,"nodeType":74},{},[1468,1474],{"data":1469,"content":1470,"nodeType":78},{},[1471],{"data":1472,"marks":1473,"value":527,"nodeType":82},{},[],{"data":1475,"content":1476,"nodeType":87},{},[1477],{"data":1478,"marks":1479,"value":534,"nodeType":82},{},[],{"metadata":1481,"sys":1484,"fields":1489},{"tags":1482,"concepts":1483},[],[],{"space":1485,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1487,"publishedVersion":62,"revision":44,"locale":29},{"sys":1486},{"type":12,"linkType":13,"id":14},{"sys":1488},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1490},{"url":550,"details":1491,"fileName":556,"contentType":557},{"size":552,"image":1492},{"width":554,"height":555},{"sys":1494,"fields":1497},{"id":1495,"createdAt":1496},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":1498,"slug":1499,"articleIntro":1498,"category":1500},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[1501],{"metadata":1502,"sys":1505,"fields":1512},{"tags":1503,"concepts":1504},[],[],{"space":1506,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1508,"publishedVersion":506,"revision":62,"contentType":1510,"locale":29},{"sys":1507},{"type":12,"linkType":13,"id":14},{"sys":1509},{"id":21,"type":12,"linkType":22},{"sys":1511},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1513,"metaTitle":516,"metaDescription":517,"mainTitle":1514,"subtitle":535,"heroImage":1529,"ctaButton":558,"ctaLink":559},[515],{"data":1515,"content":1516,"nodeType":74},{},[1517,1523],{"data":1518,"content":1519,"nodeType":78},{},[1520],{"data":1521,"marks":1522,"value":527,"nodeType":82},{},[],{"data":1524,"content":1525,"nodeType":87},{},[1526],{"data":1527,"marks":1528,"value":534,"nodeType":82},{},[],{"metadata":1530,"sys":1533,"fields":1538},{"tags":1531,"concepts":1532},[],[],{"space":1534,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1536,"publishedVersion":62,"revision":44,"locale":29},{"sys":1535},{"type":12,"linkType":13,"id":14},{"sys":1537},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1539},{"url":550,"details":1540,"fileName":556,"contentType":557},{"size":552,"image":1541},{"width":554,"height":555},{"sys":1543,"fields":1546},{"id":1544,"createdAt":1545},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":1547,"slug":1548,"articleIntro":1547,"category":1549},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[1550],{"metadata":1551,"sys":1554,"fields":1561},{"tags":1552,"concepts":1553},[],[],{"space":1555,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1557,"publishedVersion":506,"revision":62,"contentType":1559,"locale":29},{"sys":1556},{"type":12,"linkType":13,"id":14},{"sys":1558},{"id":21,"type":12,"linkType":22},{"sys":1560},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1562,"metaTitle":516,"metaDescription":517,"mainTitle":1563,"subtitle":535,"heroImage":1578,"ctaButton":558,"ctaLink":559},[515],{"data":1564,"content":1565,"nodeType":74},{},[1566,1572],{"data":1567,"content":1568,"nodeType":78},{},[1569],{"data":1570,"marks":1571,"value":527,"nodeType":82},{},[],{"data":1573,"content":1574,"nodeType":87},{},[1575],{"data":1576,"marks":1577,"value":534,"nodeType":82},{},[],{"metadata":1579,"sys":1582,"fields":1587},{"tags":1580,"concepts":1581},[],[],{"space":1583,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1585,"publishedVersion":62,"revision":44,"locale":29},{"sys":1584},{"type":12,"linkType":13,"id":14},{"sys":1586},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1588},{"url":550,"details":1589,"fileName":556,"contentType":557},{"size":552,"image":1590},{"width":554,"height":555},{"sys":1592,"fields":1595},{"id":1593,"createdAt":1594},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":1596,"slug":1597,"articleIntro":1598,"category":1599},"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.",[1600],{"metadata":1601,"sys":1604,"fields":1611},{"tags":1602,"concepts":1603},[],[],{"space":1605,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1607,"publishedVersion":506,"revision":62,"contentType":1609,"locale":29},{"sys":1606},{"type":12,"linkType":13,"id":14},{"sys":1608},{"id":21,"type":12,"linkType":22},{"sys":1610},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1612,"metaTitle":516,"metaDescription":517,"mainTitle":1613,"subtitle":535,"heroImage":1628,"ctaButton":558,"ctaLink":559},[515],{"data":1614,"content":1615,"nodeType":74},{},[1616,1622],{"data":1617,"content":1618,"nodeType":78},{},[1619],{"data":1620,"marks":1621,"value":527,"nodeType":82},{},[],{"data":1623,"content":1624,"nodeType":87},{},[1625],{"data":1626,"marks":1627,"value":534,"nodeType":82},{},[],{"metadata":1629,"sys":1632,"fields":1637},{"tags":1630,"concepts":1631},[],[],{"space":1633,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1635,"publishedVersion":62,"revision":44,"locale":29},{"sys":1634},{"type":12,"linkType":13,"id":14},{"sys":1636},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1638},{"url":550,"details":1639,"fileName":556,"contentType":557},{"size":552,"image":1640},{"width":554,"height":555},{"sys":1642,"fields":1645},{"id":1643,"createdAt":1644},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":1646,"slug":1647,"articleIntro":1646,"category":1648},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[1649],{"metadata":1650,"sys":1653,"fields":1660},{"tags":1651,"concepts":1652},[],[],{"space":1654,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1656,"publishedVersion":506,"revision":62,"contentType":1658,"locale":29},{"sys":1655},{"type":12,"linkType":13,"id":14},{"sys":1657},{"id":21,"type":12,"linkType":22},{"sys":1659},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1661,"metaTitle":516,"metaDescription":517,"mainTitle":1662,"subtitle":535,"heroImage":1677,"ctaButton":558,"ctaLink":559},[515],{"data":1663,"content":1664,"nodeType":74},{},[1665,1671],{"data":1666,"content":1667,"nodeType":78},{},[1668],{"data":1669,"marks":1670,"value":527,"nodeType":82},{},[],{"data":1672,"content":1673,"nodeType":87},{},[1674],{"data":1675,"marks":1676,"value":534,"nodeType":82},{},[],{"metadata":1678,"sys":1681,"fields":1686},{"tags":1679,"concepts":1680},[],[],{"space":1682,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1684,"publishedVersion":62,"revision":44,"locale":29},{"sys":1683},{"type":12,"linkType":13,"id":14},{"sys":1685},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1687},{"url":550,"details":1688,"fileName":556,"contentType":557},{"size":552,"image":1689},{"width":554,"height":555},{"sys":1691,"fields":1694},{"id":1692,"createdAt":1693},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":1695,"slug":1696,"articleIntro":1695,"category":1697},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[1698],{"metadata":1699,"sys":1702,"fields":1709},{"tags":1700,"concepts":1701},[],[],{"space":1703,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1705,"publishedVersion":506,"revision":62,"contentType":1707,"locale":29},{"sys":1704},{"type":12,"linkType":13,"id":14},{"sys":1706},{"id":21,"type":12,"linkType":22},{"sys":1708},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1710,"metaTitle":516,"metaDescription":517,"mainTitle":1711,"subtitle":535,"heroImage":1726,"ctaButton":558,"ctaLink":559},[515],{"data":1712,"content":1713,"nodeType":74},{},[1714,1720],{"data":1715,"content":1716,"nodeType":78},{},[1717],{"data":1718,"marks":1719,"value":527,"nodeType":82},{},[],{"data":1721,"content":1722,"nodeType":87},{},[1723],{"data":1724,"marks":1725,"value":534,"nodeType":82},{},[],{"metadata":1727,"sys":1730,"fields":1735},{"tags":1728,"concepts":1729},[],[],{"space":1731,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1733,"publishedVersion":62,"revision":44,"locale":29},{"sys":1732},{"type":12,"linkType":13,"id":14},{"sys":1734},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1736},{"url":550,"details":1737,"fileName":556,"contentType":557},{"size":552,"image":1738},{"width":554,"height":555},{"sys":1740,"fields":1743},{"id":1741,"createdAt":1742},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":1744,"slug":1745,"articleIntro":1744,"category":1746},"6161 - Multirisques","compte-6161-multirisques",[1747],{"metadata":1748,"sys":1751,"fields":1758},{"tags":1749,"concepts":1750},[],[],{"space":1752,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1754,"publishedVersion":506,"revision":62,"contentType":1756,"locale":29},{"sys":1753},{"type":12,"linkType":13,"id":14},{"sys":1755},{"id":21,"type":12,"linkType":22},{"sys":1757},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1759,"metaTitle":516,"metaDescription":517,"mainTitle":1760,"subtitle":535,"heroImage":1775,"ctaButton":558,"ctaLink":559},[515],{"data":1761,"content":1762,"nodeType":74},{},[1763,1769],{"data":1764,"content":1765,"nodeType":78},{},[1766],{"data":1767,"marks":1768,"value":527,"nodeType":82},{},[],{"data":1770,"content":1771,"nodeType":87},{},[1772],{"data":1773,"marks":1774,"value":534,"nodeType":82},{},[],{"metadata":1776,"sys":1779,"fields":1784},{"tags":1777,"concepts":1778},[],[],{"space":1780,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1782,"publishedVersion":62,"revision":44,"locale":29},{"sys":1781},{"type":12,"linkType":13,"id":14},{"sys":1783},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1785},{"url":550,"details":1786,"fileName":556,"contentType":557},{"size":552,"image":1787},{"width":554,"height":555},{"sys":1789,"fields":1792},{"id":1790,"createdAt":1791},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":1793,"slug":1794,"articleIntro":1793,"category":1795},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[1796],{"metadata":1797,"sys":1800,"fields":1807},{"tags":1798,"concepts":1799},[],[],{"space":1801,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1803,"publishedVersion":506,"revision":62,"contentType":1805,"locale":29},{"sys":1802},{"type":12,"linkType":13,"id":14},{"sys":1804},{"id":21,"type":12,"linkType":22},{"sys":1806},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1808,"metaTitle":516,"metaDescription":517,"mainTitle":1809,"subtitle":535,"heroImage":1824,"ctaButton":558,"ctaLink":559},[515],{"data":1810,"content":1811,"nodeType":74},{},[1812,1818],{"data":1813,"content":1814,"nodeType":78},{},[1815],{"data":1816,"marks":1817,"value":527,"nodeType":82},{},[],{"data":1819,"content":1820,"nodeType":87},{},[1821],{"data":1822,"marks":1823,"value":534,"nodeType":82},{},[],{"metadata":1825,"sys":1828,"fields":1833},{"tags":1826,"concepts":1827},[],[],{"space":1829,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1831,"publishedVersion":62,"revision":44,"locale":29},{"sys":1830},{"type":12,"linkType":13,"id":14},{"sys":1832},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1834},{"url":550,"details":1835,"fileName":556,"contentType":557},{"size":552,"image":1836},{"width":554,"height":555},{"sys":1838,"fields":1841},{"id":1839,"createdAt":1840},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":1842,"slug":1843,"articleIntro":1842,"category":1844},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[1845],{"metadata":1846,"sys":1849,"fields":1856},{"tags":1847,"concepts":1848},[],[],{"space":1850,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1852,"publishedVersion":506,"revision":62,"contentType":1854,"locale":29},{"sys":1851},{"type":12,"linkType":13,"id":14},{"sys":1853},{"id":21,"type":12,"linkType":22},{"sys":1855},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1857,"metaTitle":516,"metaDescription":517,"mainTitle":1858,"subtitle":535,"heroImage":1873,"ctaButton":558,"ctaLink":559},[515],{"data":1859,"content":1860,"nodeType":74},{},[1861,1867],{"data":1862,"content":1863,"nodeType":78},{},[1864],{"data":1865,"marks":1866,"value":527,"nodeType":82},{},[],{"data":1868,"content":1869,"nodeType":87},{},[1870],{"data":1871,"marks":1872,"value":534,"nodeType":82},{},[],{"metadata":1874,"sys":1877,"fields":1882},{"tags":1875,"concepts":1876},[],[],{"space":1878,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1880,"publishedVersion":62,"revision":44,"locale":29},{"sys":1879},{"type":12,"linkType":13,"id":14},{"sys":1881},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1883},{"url":550,"details":1884,"fileName":556,"contentType":557},{"size":552,"image":1885},{"width":554,"height":555},{"sys":1887,"fields":1890},{"id":1888,"createdAt":1889},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":1891,"slug":1892,"articleIntro":1891,"category":1893},"Compte 6412 - Congés payés","compte-6412-conges-payes",[1894],{"metadata":1895,"sys":1898,"fields":1905},{"tags":1896,"concepts":1897},[],[],{"space":1899,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1901,"publishedVersion":506,"revision":62,"contentType":1903,"locale":29},{"sys":1900},{"type":12,"linkType":13,"id":14},{"sys":1902},{"id":21,"type":12,"linkType":22},{"sys":1904},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1906,"metaTitle":516,"metaDescription":517,"mainTitle":1907,"subtitle":535,"heroImage":1922,"ctaButton":558,"ctaLink":559},[515],{"data":1908,"content":1909,"nodeType":74},{},[1910,1916],{"data":1911,"content":1912,"nodeType":78},{},[1913],{"data":1914,"marks":1915,"value":527,"nodeType":82},{},[],{"data":1917,"content":1918,"nodeType":87},{},[1919],{"data":1920,"marks":1921,"value":534,"nodeType":82},{},[],{"metadata":1923,"sys":1926,"fields":1931},{"tags":1924,"concepts":1925},[],[],{"space":1927,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1929,"publishedVersion":62,"revision":44,"locale":29},{"sys":1928},{"type":12,"linkType":13,"id":14},{"sys":1930},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1932},{"url":550,"details":1933,"fileName":556,"contentType":557},{"size":552,"image":1934},{"width":554,"height":555},{"sys":1936,"fields":1939},{"id":1937,"createdAt":1938},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":1940,"slug":1941,"articleIntro":1940,"category":1942},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[1943],{"metadata":1944,"sys":1947,"fields":1954},{"tags":1945,"concepts":1946},[],[],{"space":1948,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1950,"publishedVersion":506,"revision":62,"contentType":1952,"locale":29},{"sys":1949},{"type":12,"linkType":13,"id":14},{"sys":1951},{"id":21,"type":12,"linkType":22},{"sys":1953},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":1955,"metaTitle":516,"metaDescription":517,"mainTitle":1956,"subtitle":535,"heroImage":1971,"ctaButton":558,"ctaLink":559},[515],{"data":1957,"content":1958,"nodeType":74},{},[1959,1965],{"data":1960,"content":1961,"nodeType":78},{},[1962],{"data":1963,"marks":1964,"value":527,"nodeType":82},{},[],{"data":1966,"content":1967,"nodeType":87},{},[1968],{"data":1969,"marks":1970,"value":534,"nodeType":82},{},[],{"metadata":1972,"sys":1975,"fields":1980},{"tags":1973,"concepts":1974},[],[],{"space":1976,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":1978,"publishedVersion":62,"revision":44,"locale":29},{"sys":1977},{"type":12,"linkType":13,"id":14},{"sys":1979},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":1981},{"url":550,"details":1982,"fileName":556,"contentType":557},{"size":552,"image":1983},{"width":554,"height":555},{"sys":1985,"fields":1988},{"id":1986,"createdAt":1987},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":1989,"slug":1990,"articleIntro":1989,"category":1991},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[1992],{"metadata":1993,"sys":1996,"fields":2003},{"tags":1994,"concepts":1995},[],[],{"space":1997,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":1999,"publishedVersion":506,"revision":62,"contentType":2001,"locale":29},{"sys":1998},{"type":12,"linkType":13,"id":14},{"sys":2000},{"id":21,"type":12,"linkType":22},{"sys":2002},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2004,"metaTitle":516,"metaDescription":517,"mainTitle":2005,"subtitle":535,"heroImage":2020,"ctaButton":558,"ctaLink":559},[515],{"data":2006,"content":2007,"nodeType":74},{},[2008,2014],{"data":2009,"content":2010,"nodeType":78},{},[2011],{"data":2012,"marks":2013,"value":527,"nodeType":82},{},[],{"data":2015,"content":2016,"nodeType":87},{},[2017],{"data":2018,"marks":2019,"value":534,"nodeType":82},{},[],{"metadata":2021,"sys":2024,"fields":2029},{"tags":2022,"concepts":2023},[],[],{"space":2025,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2027,"publishedVersion":62,"revision":44,"locale":29},{"sys":2026},{"type":12,"linkType":13,"id":14},{"sys":2028},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2030},{"url":550,"details":2031,"fileName":556,"contentType":557},{"size":552,"image":2032},{"width":554,"height":555},{"sys":2034,"fields":2037},{"id":2035,"createdAt":2036},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":2038,"slug":2039,"articleIntro":2038,"category":2040},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[2041],{"metadata":2042,"sys":2045,"fields":2052},{"tags":2043,"concepts":2044},[],[],{"space":2046,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2048,"publishedVersion":506,"revision":62,"contentType":2050,"locale":29},{"sys":2047},{"type":12,"linkType":13,"id":14},{"sys":2049},{"id":21,"type":12,"linkType":22},{"sys":2051},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2053,"metaTitle":516,"metaDescription":517,"mainTitle":2054,"subtitle":535,"heroImage":2069,"ctaButton":558,"ctaLink":559},[515],{"data":2055,"content":2056,"nodeType":74},{},[2057,2063],{"data":2058,"content":2059,"nodeType":78},{},[2060],{"data":2061,"marks":2062,"value":527,"nodeType":82},{},[],{"data":2064,"content":2065,"nodeType":87},{},[2066],{"data":2067,"marks":2068,"value":534,"nodeType":82},{},[],{"metadata":2070,"sys":2073,"fields":2078},{"tags":2071,"concepts":2072},[],[],{"space":2074,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2076,"publishedVersion":62,"revision":44,"locale":29},{"sys":2075},{"type":12,"linkType":13,"id":14},{"sys":2077},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2079},{"url":550,"details":2080,"fileName":556,"contentType":557},{"size":552,"image":2081},{"width":554,"height":555},{"sys":2083,"fields":2086},{"id":2084,"createdAt":2085},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":2087,"slug":2088,"articleIntro":2087,"category":2089},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[2090],{"metadata":2091,"sys":2094,"fields":2101},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2097,"publishedVersion":506,"revision":62,"contentType":2099,"locale":29},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":21,"type":12,"linkType":22},{"sys":2100},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2102,"metaTitle":516,"metaDescription":517,"mainTitle":2103,"subtitle":535,"heroImage":2118,"ctaButton":558,"ctaLink":559},[515],{"data":2104,"content":2105,"nodeType":74},{},[2106,2112],{"data":2107,"content":2108,"nodeType":78},{},[2109],{"data":2110,"marks":2111,"value":527,"nodeType":82},{},[],{"data":2113,"content":2114,"nodeType":87},{},[2115],{"data":2116,"marks":2117,"value":534,"nodeType":82},{},[],{"metadata":2119,"sys":2122,"fields":2127},{"tags":2120,"concepts":2121},[],[],{"space":2123,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2125,"publishedVersion":62,"revision":44,"locale":29},{"sys":2124},{"type":12,"linkType":13,"id":14},{"sys":2126},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2128},{"url":550,"details":2129,"fileName":556,"contentType":557},{"size":552,"image":2130},{"width":554,"height":555},{"sys":2132,"fields":2135},{"id":2133,"createdAt":2134},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":2136,"slug":2137,"articleIntro":-1,"category":2138},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[2139],{"metadata":2140,"sys":2143,"fields":2150},{"tags":2141,"concepts":2142},[],[],{"space":2144,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2146,"publishedVersion":506,"revision":62,"contentType":2148,"locale":29},{"sys":2145},{"type":12,"linkType":13,"id":14},{"sys":2147},{"id":21,"type":12,"linkType":22},{"sys":2149},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2151,"metaTitle":516,"metaDescription":517,"mainTitle":2152,"subtitle":535,"heroImage":2167,"ctaButton":558,"ctaLink":559},[515],{"data":2153,"content":2154,"nodeType":74},{},[2155,2161],{"data":2156,"content":2157,"nodeType":78},{},[2158],{"data":2159,"marks":2160,"value":527,"nodeType":82},{},[],{"data":2162,"content":2163,"nodeType":87},{},[2164],{"data":2165,"marks":2166,"value":534,"nodeType":82},{},[],{"metadata":2168,"sys":2171,"fields":2176},{"tags":2169,"concepts":2170},[],[],{"space":2172,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2174,"publishedVersion":62,"revision":44,"locale":29},{"sys":2173},{"type":12,"linkType":13,"id":14},{"sys":2175},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2177},{"url":550,"details":2178,"fileName":556,"contentType":557},{"size":552,"image":2179},{"width":554,"height":555},{"sys":2181,"fields":2184},{"id":2182,"createdAt":2183},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":2185,"slug":2186,"articleIntro":2185,"category":2187},"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",[2188],{"metadata":2189,"sys":2192,"fields":2199},{"tags":2190,"concepts":2191},[],[],{"space":2193,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2195,"publishedVersion":506,"revision":62,"contentType":2197,"locale":29},{"sys":2194},{"type":12,"linkType":13,"id":14},{"sys":2196},{"id":21,"type":12,"linkType":22},{"sys":2198},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2200,"metaTitle":516,"metaDescription":517,"mainTitle":2201,"subtitle":535,"heroImage":2216,"ctaButton":558,"ctaLink":559},[515],{"data":2202,"content":2203,"nodeType":74},{},[2204,2210],{"data":2205,"content":2206,"nodeType":78},{},[2207],{"data":2208,"marks":2209,"value":527,"nodeType":82},{},[],{"data":2211,"content":2212,"nodeType":87},{},[2213],{"data":2214,"marks":2215,"value":534,"nodeType":82},{},[],{"metadata":2217,"sys":2220,"fields":2225},{"tags":2218,"concepts":2219},[],[],{"space":2221,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2223,"publishedVersion":62,"revision":44,"locale":29},{"sys":2222},{"type":12,"linkType":13,"id":14},{"sys":2224},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2226},{"url":550,"details":2227,"fileName":556,"contentType":557},{"size":552,"image":2228},{"width":554,"height":555},{"sys":2230,"fields":2233},{"id":2231,"createdAt":2232},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":2234,"slug":2235,"articleIntro":2234,"category":2236},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[2237],{"metadata":2238,"sys":2241,"fields":2248},{"tags":2239,"concepts":2240},[],[],{"space":2242,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2244,"publishedVersion":506,"revision":62,"contentType":2246,"locale":29},{"sys":2243},{"type":12,"linkType":13,"id":14},{"sys":2245},{"id":21,"type":12,"linkType":22},{"sys":2247},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2249,"metaTitle":516,"metaDescription":517,"mainTitle":2250,"subtitle":535,"heroImage":2265,"ctaButton":558,"ctaLink":559},[515],{"data":2251,"content":2252,"nodeType":74},{},[2253,2259],{"data":2254,"content":2255,"nodeType":78},{},[2256],{"data":2257,"marks":2258,"value":527,"nodeType":82},{},[],{"data":2260,"content":2261,"nodeType":87},{},[2262],{"data":2263,"marks":2264,"value":534,"nodeType":82},{},[],{"metadata":2266,"sys":2269,"fields":2274},{"tags":2267,"concepts":2268},[],[],{"space":2270,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2272,"publishedVersion":62,"revision":44,"locale":29},{"sys":2271},{"type":12,"linkType":13,"id":14},{"sys":2273},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2275},{"url":550,"details":2276,"fileName":556,"contentType":557},{"size":552,"image":2277},{"width":554,"height":555},{"sys":2279,"fields":2282},{"id":2280,"createdAt":2281},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":2283,"slug":2284,"articleIntro":2283,"category":2285},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[2286],{"metadata":2287,"sys":2290,"fields":2297},{"tags":2288,"concepts":2289},[],[],{"space":2291,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2293,"publishedVersion":506,"revision":62,"contentType":2295,"locale":29},{"sys":2292},{"type":12,"linkType":13,"id":14},{"sys":2294},{"id":21,"type":12,"linkType":22},{"sys":2296},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2298,"metaTitle":516,"metaDescription":517,"mainTitle":2299,"subtitle":535,"heroImage":2314,"ctaButton":558,"ctaLink":559},[515],{"data":2300,"content":2301,"nodeType":74},{},[2302,2308],{"data":2303,"content":2304,"nodeType":78},{},[2305],{"data":2306,"marks":2307,"value":527,"nodeType":82},{},[],{"data":2309,"content":2310,"nodeType":87},{},[2311],{"data":2312,"marks":2313,"value":534,"nodeType":82},{},[],{"metadata":2315,"sys":2318,"fields":2323},{"tags":2316,"concepts":2317},[],[],{"space":2319,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2321,"publishedVersion":62,"revision":44,"locale":29},{"sys":2320},{"type":12,"linkType":13,"id":14},{"sys":2322},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2324},{"url":550,"details":2325,"fileName":556,"contentType":557},{"size":552,"image":2326},{"width":554,"height":555},{"sys":2328,"fields":2331},{"id":2329,"createdAt":2330},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":2332,"slug":2333,"articleIntro":2332,"category":2334},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[2335],{"metadata":2336,"sys":2339,"fields":2346},{"tags":2337,"concepts":2338},[],[],{"space":2340,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2342,"publishedVersion":506,"revision":62,"contentType":2344,"locale":29},{"sys":2341},{"type":12,"linkType":13,"id":14},{"sys":2343},{"id":21,"type":12,"linkType":22},{"sys":2345},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2347,"metaTitle":516,"metaDescription":517,"mainTitle":2348,"subtitle":535,"heroImage":2363,"ctaButton":558,"ctaLink":559},[515],{"data":2349,"content":2350,"nodeType":74},{},[2351,2357],{"data":2352,"content":2353,"nodeType":78},{},[2354],{"data":2355,"marks":2356,"value":527,"nodeType":82},{},[],{"data":2358,"content":2359,"nodeType":87},{},[2360],{"data":2361,"marks":2362,"value":534,"nodeType":82},{},[],{"metadata":2364,"sys":2367,"fields":2372},{"tags":2365,"concepts":2366},[],[],{"space":2368,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2370,"publishedVersion":62,"revision":44,"locale":29},{"sys":2369},{"type":12,"linkType":13,"id":14},{"sys":2371},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2373},{"url":550,"details":2374,"fileName":556,"contentType":557},{"size":552,"image":2375},{"width":554,"height":555},{"sys":2377,"fields":2380},{"id":2378,"createdAt":2379},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":2381,"slug":2382,"articleIntro":-1,"category":2383},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[2384],{"metadata":2385,"sys":2388,"fields":2395},{"tags":2386,"concepts":2387},[],[],{"space":2389,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2391,"publishedVersion":506,"revision":62,"contentType":2393,"locale":29},{"sys":2390},{"type":12,"linkType":13,"id":14},{"sys":2392},{"id":21,"type":12,"linkType":22},{"sys":2394},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2396,"metaTitle":516,"metaDescription":517,"mainTitle":2397,"subtitle":535,"heroImage":2412,"ctaButton":558,"ctaLink":559},[515],{"data":2398,"content":2399,"nodeType":74},{},[2400,2406],{"data":2401,"content":2402,"nodeType":78},{},[2403],{"data":2404,"marks":2405,"value":527,"nodeType":82},{},[],{"data":2407,"content":2408,"nodeType":87},{},[2409],{"data":2410,"marks":2411,"value":534,"nodeType":82},{},[],{"metadata":2413,"sys":2416,"fields":2421},{"tags":2414,"concepts":2415},[],[],{"space":2417,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2419,"publishedVersion":62,"revision":44,"locale":29},{"sys":2418},{"type":12,"linkType":13,"id":14},{"sys":2420},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2422},{"url":550,"details":2423,"fileName":556,"contentType":557},{"size":552,"image":2424},{"width":554,"height":555},{"sys":2426,"fields":2429},{"id":2427,"createdAt":2428},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":2430,"slug":2431,"articleIntro":-1,"category":2432},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[2433],{"metadata":2434,"sys":2437,"fields":2444},{"tags":2435,"concepts":2436},[],[],{"space":2438,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2440,"publishedVersion":506,"revision":62,"contentType":2442,"locale":29},{"sys":2439},{"type":12,"linkType":13,"id":14},{"sys":2441},{"id":21,"type":12,"linkType":22},{"sys":2443},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2445,"metaTitle":516,"metaDescription":517,"mainTitle":2446,"subtitle":535,"heroImage":2461,"ctaButton":558,"ctaLink":559},[515],{"data":2447,"content":2448,"nodeType":74},{},[2449,2455],{"data":2450,"content":2451,"nodeType":78},{},[2452],{"data":2453,"marks":2454,"value":527,"nodeType":82},{},[],{"data":2456,"content":2457,"nodeType":87},{},[2458],{"data":2459,"marks":2460,"value":534,"nodeType":82},{},[],{"metadata":2462,"sys":2465,"fields":2470},{"tags":2463,"concepts":2464},[],[],{"space":2466,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2468,"publishedVersion":62,"revision":44,"locale":29},{"sys":2467},{"type":12,"linkType":13,"id":14},{"sys":2469},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2471},{"url":550,"details":2472,"fileName":556,"contentType":557},{"size":552,"image":2473},{"width":554,"height":555},{"sys":2475,"fields":2478},{"id":2476,"createdAt":2477},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":2479,"slug":2480,"articleIntro":2481,"category":2482},"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.",[2483],{"metadata":2484,"sys":2487,"fields":2494},{"tags":2485,"concepts":2486},[],[],{"space":2488,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2490,"publishedVersion":506,"revision":62,"contentType":2492,"locale":29},{"sys":2489},{"type":12,"linkType":13,"id":14},{"sys":2491},{"id":21,"type":12,"linkType":22},{"sys":2493},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2495,"metaTitle":516,"metaDescription":517,"mainTitle":2496,"subtitle":535,"heroImage":2511,"ctaButton":558,"ctaLink":559},[515],{"data":2497,"content":2498,"nodeType":74},{},[2499,2505],{"data":2500,"content":2501,"nodeType":78},{},[2502],{"data":2503,"marks":2504,"value":527,"nodeType":82},{},[],{"data":2506,"content":2507,"nodeType":87},{},[2508],{"data":2509,"marks":2510,"value":534,"nodeType":82},{},[],{"metadata":2512,"sys":2515,"fields":2520},{"tags":2513,"concepts":2514},[],[],{"space":2516,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2518,"publishedVersion":62,"revision":44,"locale":29},{"sys":2517},{"type":12,"linkType":13,"id":14},{"sys":2519},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2521},{"url":550,"details":2522,"fileName":556,"contentType":557},{"size":552,"image":2523},{"width":554,"height":555},{"sys":2525,"fields":2528},{"id":2526,"createdAt":2527},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":2529,"slug":2530,"articleIntro":2529,"category":2531},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[2532],{"metadata":2533,"sys":2536,"fields":2543},{"tags":2534,"concepts":2535},[],[],{"space":2537,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2539,"publishedVersion":506,"revision":62,"contentType":2541,"locale":29},{"sys":2538},{"type":12,"linkType":13,"id":14},{"sys":2540},{"id":21,"type":12,"linkType":22},{"sys":2542},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2544,"metaTitle":516,"metaDescription":517,"mainTitle":2545,"subtitle":535,"heroImage":2560,"ctaButton":558,"ctaLink":559},[515],{"data":2546,"content":2547,"nodeType":74},{},[2548,2554],{"data":2549,"content":2550,"nodeType":78},{},[2551],{"data":2552,"marks":2553,"value":527,"nodeType":82},{},[],{"data":2555,"content":2556,"nodeType":87},{},[2557],{"data":2558,"marks":2559,"value":534,"nodeType":82},{},[],{"metadata":2561,"sys":2564,"fields":2569},{"tags":2562,"concepts":2563},[],[],{"space":2565,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2567,"publishedVersion":62,"revision":44,"locale":29},{"sys":2566},{"type":12,"linkType":13,"id":14},{"sys":2568},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2570},{"url":550,"details":2571,"fileName":556,"contentType":557},{"size":552,"image":2572},{"width":554,"height":555},{"sys":2574,"fields":2577},{"id":2575,"createdAt":2576},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":2578,"slug":2579,"articleIntro":2578,"category":2580},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[2581],{"metadata":2582,"sys":2585,"fields":2592},{"tags":2583,"concepts":2584},[],[],{"space":2586,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2588,"publishedVersion":506,"revision":62,"contentType":2590,"locale":29},{"sys":2587},{"type":12,"linkType":13,"id":14},{"sys":2589},{"id":21,"type":12,"linkType":22},{"sys":2591},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2593,"metaTitle":516,"metaDescription":517,"mainTitle":2594,"subtitle":535,"heroImage":2609,"ctaButton":558,"ctaLink":559},[515],{"data":2595,"content":2596,"nodeType":74},{},[2597,2603],{"data":2598,"content":2599,"nodeType":78},{},[2600],{"data":2601,"marks":2602,"value":527,"nodeType":82},{},[],{"data":2604,"content":2605,"nodeType":87},{},[2606],{"data":2607,"marks":2608,"value":534,"nodeType":82},{},[],{"metadata":2610,"sys":2613,"fields":2618},{"tags":2611,"concepts":2612},[],[],{"space":2614,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2616,"publishedVersion":62,"revision":44,"locale":29},{"sys":2615},{"type":12,"linkType":13,"id":14},{"sys":2617},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2619},{"url":550,"details":2620,"fileName":556,"contentType":557},{"size":552,"image":2621},{"width":554,"height":555},{"sys":2623,"fields":2626},{"id":2624,"createdAt":2625},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":2627,"slug":2628,"articleIntro":2627,"category":2629},"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",[2630],{"metadata":2631,"sys":2634,"fields":2641},{"tags":2632,"concepts":2633},[],[],{"space":2635,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2637,"publishedVersion":506,"revision":62,"contentType":2639,"locale":29},{"sys":2636},{"type":12,"linkType":13,"id":14},{"sys":2638},{"id":21,"type":12,"linkType":22},{"sys":2640},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2642,"metaTitle":516,"metaDescription":517,"mainTitle":2643,"subtitle":535,"heroImage":2658,"ctaButton":558,"ctaLink":559},[515],{"data":2644,"content":2645,"nodeType":74},{},[2646,2652],{"data":2647,"content":2648,"nodeType":78},{},[2649],{"data":2650,"marks":2651,"value":527,"nodeType":82},{},[],{"data":2653,"content":2654,"nodeType":87},{},[2655],{"data":2656,"marks":2657,"value":534,"nodeType":82},{},[],{"metadata":2659,"sys":2662,"fields":2667},{"tags":2660,"concepts":2661},[],[],{"space":2663,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2665,"publishedVersion":62,"revision":44,"locale":29},{"sys":2664},{"type":12,"linkType":13,"id":14},{"sys":2666},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2668},{"url":550,"details":2669,"fileName":556,"contentType":557},{"size":552,"image":2670},{"width":554,"height":555},{"sys":2672,"fields":2675},{"id":2673,"createdAt":2674},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":2676,"slug":2677,"articleIntro":2676,"category":2678},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[2679],{"metadata":2680,"sys":2683,"fields":2690},{"tags":2681,"concepts":2682},[],[],{"space":2684,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2686,"publishedVersion":506,"revision":62,"contentType":2688,"locale":29},{"sys":2685},{"type":12,"linkType":13,"id":14},{"sys":2687},{"id":21,"type":12,"linkType":22},{"sys":2689},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2691,"metaTitle":516,"metaDescription":517,"mainTitle":2692,"subtitle":535,"heroImage":2707,"ctaButton":558,"ctaLink":559},[515],{"data":2693,"content":2694,"nodeType":74},{},[2695,2701],{"data":2696,"content":2697,"nodeType":78},{},[2698],{"data":2699,"marks":2700,"value":527,"nodeType":82},{},[],{"data":2702,"content":2703,"nodeType":87},{},[2704],{"data":2705,"marks":2706,"value":534,"nodeType":82},{},[],{"metadata":2708,"sys":2711,"fields":2716},{"tags":2709,"concepts":2710},[],[],{"space":2712,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2714,"publishedVersion":62,"revision":44,"locale":29},{"sys":2713},{"type":12,"linkType":13,"id":14},{"sys":2715},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2717},{"url":550,"details":2718,"fileName":556,"contentType":557},{"size":552,"image":2719},{"width":554,"height":555},{"sys":2721,"fields":2724},{"id":2722,"createdAt":2723},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":2725,"slug":2726,"articleIntro":2725,"category":2727},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[2728],{"metadata":2729,"sys":2732,"fields":2739},{"tags":2730,"concepts":2731},[],[],{"space":2733,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2735,"publishedVersion":506,"revision":62,"contentType":2737,"locale":29},{"sys":2734},{"type":12,"linkType":13,"id":14},{"sys":2736},{"id":21,"type":12,"linkType":22},{"sys":2738},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2740,"metaTitle":516,"metaDescription":517,"mainTitle":2741,"subtitle":535,"heroImage":2756,"ctaButton":558,"ctaLink":559},[515],{"data":2742,"content":2743,"nodeType":74},{},[2744,2750],{"data":2745,"content":2746,"nodeType":78},{},[2747],{"data":2748,"marks":2749,"value":527,"nodeType":82},{},[],{"data":2751,"content":2752,"nodeType":87},{},[2753],{"data":2754,"marks":2755,"value":534,"nodeType":82},{},[],{"metadata":2757,"sys":2760,"fields":2765},{"tags":2758,"concepts":2759},[],[],{"space":2761,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2763,"publishedVersion":62,"revision":44,"locale":29},{"sys":2762},{"type":12,"linkType":13,"id":14},{"sys":2764},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2766},{"url":550,"details":2767,"fileName":556,"contentType":557},{"size":552,"image":2768},{"width":554,"height":555},{"sys":2770,"fields":2773},{"id":2771,"createdAt":2772},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":2774,"slug":2775,"articleIntro":2774,"category":2776},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[2777],{"metadata":2778,"sys":2781,"fields":2788},{"tags":2779,"concepts":2780},[],[],{"space":2782,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2784,"publishedVersion":506,"revision":62,"contentType":2786,"locale":29},{"sys":2783},{"type":12,"linkType":13,"id":14},{"sys":2785},{"id":21,"type":12,"linkType":22},{"sys":2787},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2789,"metaTitle":516,"metaDescription":517,"mainTitle":2790,"subtitle":535,"heroImage":2805,"ctaButton":558,"ctaLink":559},[515],{"data":2791,"content":2792,"nodeType":74},{},[2793,2799],{"data":2794,"content":2795,"nodeType":78},{},[2796],{"data":2797,"marks":2798,"value":527,"nodeType":82},{},[],{"data":2800,"content":2801,"nodeType":87},{},[2802],{"data":2803,"marks":2804,"value":534,"nodeType":82},{},[],{"metadata":2806,"sys":2809,"fields":2814},{"tags":2807,"concepts":2808},[],[],{"space":2810,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2812,"publishedVersion":62,"revision":44,"locale":29},{"sys":2811},{"type":12,"linkType":13,"id":14},{"sys":2813},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2815},{"url":550,"details":2816,"fileName":556,"contentType":557},{"size":552,"image":2817},{"width":554,"height":555},{"sys":2819,"fields":2822},{"id":2820,"createdAt":2821},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":2823,"slug":2824,"articleIntro":-1,"category":2825},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[2826],{"metadata":2827,"sys":2830,"fields":2837},{"tags":2828,"concepts":2829},[],[],{"space":2831,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2833,"publishedVersion":506,"revision":62,"contentType":2835,"locale":29},{"sys":2832},{"type":12,"linkType":13,"id":14},{"sys":2834},{"id":21,"type":12,"linkType":22},{"sys":2836},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2838,"metaTitle":516,"metaDescription":517,"mainTitle":2839,"subtitle":535,"heroImage":2854,"ctaButton":558,"ctaLink":559},[515],{"data":2840,"content":2841,"nodeType":74},{},[2842,2848],{"data":2843,"content":2844,"nodeType":78},{},[2845],{"data":2846,"marks":2847,"value":527,"nodeType":82},{},[],{"data":2849,"content":2850,"nodeType":87},{},[2851],{"data":2852,"marks":2853,"value":534,"nodeType":82},{},[],{"metadata":2855,"sys":2858,"fields":2863},{"tags":2856,"concepts":2857},[],[],{"space":2859,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2861,"publishedVersion":62,"revision":44,"locale":29},{"sys":2860},{"type":12,"linkType":13,"id":14},{"sys":2862},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2864},{"url":550,"details":2865,"fileName":556,"contentType":557},{"size":552,"image":2866},{"width":554,"height":555},{"sys":2868,"fields":2871},{"id":2869,"createdAt":2870},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":2872,"slug":2873,"articleIntro":2872,"category":2874},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[2875],{"metadata":2876,"sys":2879,"fields":2886},{"tags":2877,"concepts":2878},[],[],{"space":2880,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2882,"publishedVersion":506,"revision":62,"contentType":2884,"locale":29},{"sys":2881},{"type":12,"linkType":13,"id":14},{"sys":2883},{"id":21,"type":12,"linkType":22},{"sys":2885},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2887,"metaTitle":516,"metaDescription":517,"mainTitle":2888,"subtitle":535,"heroImage":2903,"ctaButton":558,"ctaLink":559},[515],{"data":2889,"content":2890,"nodeType":74},{},[2891,2897],{"data":2892,"content":2893,"nodeType":78},{},[2894],{"data":2895,"marks":2896,"value":527,"nodeType":82},{},[],{"data":2898,"content":2899,"nodeType":87},{},[2900],{"data":2901,"marks":2902,"value":534,"nodeType":82},{},[],{"metadata":2904,"sys":2907,"fields":2912},{"tags":2905,"concepts":2906},[],[],{"space":2908,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2910,"publishedVersion":62,"revision":44,"locale":29},{"sys":2909},{"type":12,"linkType":13,"id":14},{"sys":2911},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2913},{"url":550,"details":2914,"fileName":556,"contentType":557},{"size":552,"image":2915},{"width":554,"height":555},{"sys":2917,"fields":2920},{"id":2918,"createdAt":2919},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":2921,"slug":2922,"articleIntro":2921,"category":2923},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[2924],{"metadata":2925,"sys":2928,"fields":2935},{"tags":2926,"concepts":2927},[],[],{"space":2929,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2931,"publishedVersion":506,"revision":62,"contentType":2933,"locale":29},{"sys":2930},{"type":12,"linkType":13,"id":14},{"sys":2932},{"id":21,"type":12,"linkType":22},{"sys":2934},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2936,"metaTitle":516,"metaDescription":517,"mainTitle":2937,"subtitle":535,"heroImage":2952,"ctaButton":558,"ctaLink":559},[515],{"data":2938,"content":2939,"nodeType":74},{},[2940,2946],{"data":2941,"content":2942,"nodeType":78},{},[2943],{"data":2944,"marks":2945,"value":527,"nodeType":82},{},[],{"data":2947,"content":2948,"nodeType":87},{},[2949],{"data":2950,"marks":2951,"value":534,"nodeType":82},{},[],{"metadata":2953,"sys":2956,"fields":2961},{"tags":2954,"concepts":2955},[],[],{"space":2957,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":2959,"publishedVersion":62,"revision":44,"locale":29},{"sys":2958},{"type":12,"linkType":13,"id":14},{"sys":2960},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":2962},{"url":550,"details":2963,"fileName":556,"contentType":557},{"size":552,"image":2964},{"width":554,"height":555},{"sys":2966,"fields":2969},{"id":2967,"createdAt":2968},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":2970,"slug":2971,"articleIntro":-1,"category":2972},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[2973],{"metadata":2974,"sys":2977,"fields":2984},{"tags":2975,"concepts":2976},[],[],{"space":2978,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":2980,"publishedVersion":506,"revision":62,"contentType":2982,"locale":29},{"sys":2979},{"type":12,"linkType":13,"id":14},{"sys":2981},{"id":21,"type":12,"linkType":22},{"sys":2983},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":2985,"metaTitle":516,"metaDescription":517,"mainTitle":2986,"subtitle":535,"heroImage":3001,"ctaButton":558,"ctaLink":559},[515],{"data":2987,"content":2988,"nodeType":74},{},[2989,2995],{"data":2990,"content":2991,"nodeType":78},{},[2992],{"data":2993,"marks":2994,"value":527,"nodeType":82},{},[],{"data":2996,"content":2997,"nodeType":87},{},[2998],{"data":2999,"marks":3000,"value":534,"nodeType":82},{},[],{"metadata":3002,"sys":3005,"fields":3010},{"tags":3003,"concepts":3004},[],[],{"space":3006,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3008,"publishedVersion":62,"revision":44,"locale":29},{"sys":3007},{"type":12,"linkType":13,"id":14},{"sys":3009},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3011},{"url":550,"details":3012,"fileName":556,"contentType":557},{"size":552,"image":3013},{"width":554,"height":555},{"sys":3015,"fields":3018},{"id":3016,"createdAt":3017},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3019,"slug":3020,"articleIntro":3021,"category":3022},"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",[3023],{"metadata":3024,"sys":3027,"fields":3034},{"tags":3025,"concepts":3026},[],[],{"space":3028,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3030,"publishedVersion":506,"revision":62,"contentType":3032,"locale":29},{"sys":3029},{"type":12,"linkType":13,"id":14},{"sys":3031},{"id":21,"type":12,"linkType":22},{"sys":3033},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3035,"metaTitle":516,"metaDescription":517,"mainTitle":3036,"subtitle":535,"heroImage":3051,"ctaButton":558,"ctaLink":559},[515],{"data":3037,"content":3038,"nodeType":74},{},[3039,3045],{"data":3040,"content":3041,"nodeType":78},{},[3042],{"data":3043,"marks":3044,"value":527,"nodeType":82},{},[],{"data":3046,"content":3047,"nodeType":87},{},[3048],{"data":3049,"marks":3050,"value":534,"nodeType":82},{},[],{"metadata":3052,"sys":3055,"fields":3060},{"tags":3053,"concepts":3054},[],[],{"space":3056,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3058,"publishedVersion":62,"revision":44,"locale":29},{"sys":3057},{"type":12,"linkType":13,"id":14},{"sys":3059},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3061},{"url":550,"details":3062,"fileName":556,"contentType":557},{"size":552,"image":3063},{"width":554,"height":555},{"sys":3065,"fields":3068},{"id":3066,"createdAt":3067},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":3069,"slug":3070,"articleIntro":3069,"category":3071},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[3072],{"metadata":3073,"sys":3076,"fields":3083},{"tags":3074,"concepts":3075},[],[],{"space":3077,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3079,"publishedVersion":506,"revision":62,"contentType":3081,"locale":29},{"sys":3078},{"type":12,"linkType":13,"id":14},{"sys":3080},{"id":21,"type":12,"linkType":22},{"sys":3082},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3084,"metaTitle":516,"metaDescription":517,"mainTitle":3085,"subtitle":535,"heroImage":3100,"ctaButton":558,"ctaLink":559},[515],{"data":3086,"content":3087,"nodeType":74},{},[3088,3094],{"data":3089,"content":3090,"nodeType":78},{},[3091],{"data":3092,"marks":3093,"value":527,"nodeType":82},{},[],{"data":3095,"content":3096,"nodeType":87},{},[3097],{"data":3098,"marks":3099,"value":534,"nodeType":82},{},[],{"metadata":3101,"sys":3104,"fields":3109},{"tags":3102,"concepts":3103},[],[],{"space":3105,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3107,"publishedVersion":62,"revision":44,"locale":29},{"sys":3106},{"type":12,"linkType":13,"id":14},{"sys":3108},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3110},{"url":550,"details":3111,"fileName":556,"contentType":557},{"size":552,"image":3112},{"width":554,"height":555},{"sys":3114,"fields":3117},{"id":3115,"createdAt":3116},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":3118,"slug":3119,"articleIntro":3118,"category":3120},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[3121],{"metadata":3122,"sys":3125,"fields":3132},{"tags":3123,"concepts":3124},[],[],{"space":3126,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3128,"publishedVersion":506,"revision":62,"contentType":3130,"locale":29},{"sys":3127},{"type":12,"linkType":13,"id":14},{"sys":3129},{"id":21,"type":12,"linkType":22},{"sys":3131},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3133,"metaTitle":516,"metaDescription":517,"mainTitle":3134,"subtitle":535,"heroImage":3149,"ctaButton":558,"ctaLink":559},[515],{"data":3135,"content":3136,"nodeType":74},{},[3137,3143],{"data":3138,"content":3139,"nodeType":78},{},[3140],{"data":3141,"marks":3142,"value":527,"nodeType":82},{},[],{"data":3144,"content":3145,"nodeType":87},{},[3146],{"data":3147,"marks":3148,"value":534,"nodeType":82},{},[],{"metadata":3150,"sys":3153,"fields":3158},{"tags":3151,"concepts":3152},[],[],{"space":3154,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3156,"publishedVersion":62,"revision":44,"locale":29},{"sys":3155},{"type":12,"linkType":13,"id":14},{"sys":3157},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3159},{"url":550,"details":3160,"fileName":556,"contentType":557},{"size":552,"image":3161},{"width":554,"height":555},{"sys":3163,"fields":3166},{"id":3164,"createdAt":3165},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":3167,"slug":3168,"articleIntro":3169,"category":3170},"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.",[3171],{"metadata":3172,"sys":3175,"fields":3182},{"tags":3173,"concepts":3174},[],[],{"space":3176,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3178,"publishedVersion":506,"revision":62,"contentType":3180,"locale":29},{"sys":3177},{"type":12,"linkType":13,"id":14},{"sys":3179},{"id":21,"type":12,"linkType":22},{"sys":3181},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3183,"metaTitle":516,"metaDescription":517,"mainTitle":3184,"subtitle":535,"heroImage":3199,"ctaButton":558,"ctaLink":559},[515],{"data":3185,"content":3186,"nodeType":74},{},[3187,3193],{"data":3188,"content":3189,"nodeType":78},{},[3190],{"data":3191,"marks":3192,"value":527,"nodeType":82},{},[],{"data":3194,"content":3195,"nodeType":87},{},[3196],{"data":3197,"marks":3198,"value":534,"nodeType":82},{},[],{"metadata":3200,"sys":3203,"fields":3208},{"tags":3201,"concepts":3202},[],[],{"space":3204,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3206,"publishedVersion":62,"revision":44,"locale":29},{"sys":3205},{"type":12,"linkType":13,"id":14},{"sys":3207},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3209},{"url":550,"details":3210,"fileName":556,"contentType":557},{"size":552,"image":3211},{"width":554,"height":555},{"sys":3213,"fields":3216},{"id":3214,"createdAt":3215},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":3217,"slug":3218,"articleIntro":3217,"category":3219},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[3220],{"metadata":3221,"sys":3224,"fields":3231},{"tags":3222,"concepts":3223},[],[],{"space":3225,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3227,"publishedVersion":506,"revision":62,"contentType":3229,"locale":29},{"sys":3226},{"type":12,"linkType":13,"id":14},{"sys":3228},{"id":21,"type":12,"linkType":22},{"sys":3230},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3232,"metaTitle":516,"metaDescription":517,"mainTitle":3233,"subtitle":535,"heroImage":3248,"ctaButton":558,"ctaLink":559},[515],{"data":3234,"content":3235,"nodeType":74},{},[3236,3242],{"data":3237,"content":3238,"nodeType":78},{},[3239],{"data":3240,"marks":3241,"value":527,"nodeType":82},{},[],{"data":3243,"content":3244,"nodeType":87},{},[3245],{"data":3246,"marks":3247,"value":534,"nodeType":82},{},[],{"metadata":3249,"sys":3252,"fields":3257},{"tags":3250,"concepts":3251},[],[],{"space":3253,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3255,"publishedVersion":62,"revision":44,"locale":29},{"sys":3254},{"type":12,"linkType":13,"id":14},{"sys":3256},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3258},{"url":550,"details":3259,"fileName":556,"contentType":557},{"size":552,"image":3260},{"width":554,"height":555},{"sys":3262,"fields":3265},{"id":3263,"createdAt":3264},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":3266,"slug":3267,"articleIntro":-1,"category":3268},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[3269],{"metadata":3270,"sys":3273,"fields":3280},{"tags":3271,"concepts":3272},[],[],{"space":3274,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3276,"publishedVersion":506,"revision":62,"contentType":3278,"locale":29},{"sys":3275},{"type":12,"linkType":13,"id":14},{"sys":3277},{"id":21,"type":12,"linkType":22},{"sys":3279},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3281,"metaTitle":516,"metaDescription":517,"mainTitle":3282,"subtitle":535,"heroImage":3297,"ctaButton":558,"ctaLink":559},[515],{"data":3283,"content":3284,"nodeType":74},{},[3285,3291],{"data":3286,"content":3287,"nodeType":78},{},[3288],{"data":3289,"marks":3290,"value":527,"nodeType":82},{},[],{"data":3292,"content":3293,"nodeType":87},{},[3294],{"data":3295,"marks":3296,"value":534,"nodeType":82},{},[],{"metadata":3298,"sys":3301,"fields":3306},{"tags":3299,"concepts":3300},[],[],{"space":3302,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3304,"publishedVersion":62,"revision":44,"locale":29},{"sys":3303},{"type":12,"linkType":13,"id":14},{"sys":3305},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3307},{"url":550,"details":3308,"fileName":556,"contentType":557},{"size":552,"image":3309},{"width":554,"height":555},{"sys":3311,"fields":3314},{"id":3312,"createdAt":3313},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":3315,"slug":3316,"articleIntro":3315,"category":3317},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[3318],{"metadata":3319,"sys":3322,"fields":3329},{"tags":3320,"concepts":3321},[],[],{"space":3323,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3325,"publishedVersion":506,"revision":62,"contentType":3327,"locale":29},{"sys":3324},{"type":12,"linkType":13,"id":14},{"sys":3326},{"id":21,"type":12,"linkType":22},{"sys":3328},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3330,"metaTitle":516,"metaDescription":517,"mainTitle":3331,"subtitle":535,"heroImage":3346,"ctaButton":558,"ctaLink":559},[515],{"data":3332,"content":3333,"nodeType":74},{},[3334,3340],{"data":3335,"content":3336,"nodeType":78},{},[3337],{"data":3338,"marks":3339,"value":527,"nodeType":82},{},[],{"data":3341,"content":3342,"nodeType":87},{},[3343],{"data":3344,"marks":3345,"value":534,"nodeType":82},{},[],{"metadata":3347,"sys":3350,"fields":3355},{"tags":3348,"concepts":3349},[],[],{"space":3351,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3353,"publishedVersion":62,"revision":44,"locale":29},{"sys":3352},{"type":12,"linkType":13,"id":14},{"sys":3354},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3356},{"url":550,"details":3357,"fileName":556,"contentType":557},{"size":552,"image":3358},{"width":554,"height":555},{"sys":3360,"fields":3363},{"id":3361,"createdAt":3362},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":3364,"slug":3365,"articleIntro":-1,"category":3366},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[3367],{"metadata":3368,"sys":3371,"fields":3378},{"tags":3369,"concepts":3370},[],[],{"space":3372,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3374,"publishedVersion":506,"revision":62,"contentType":3376,"locale":29},{"sys":3373},{"type":12,"linkType":13,"id":14},{"sys":3375},{"id":21,"type":12,"linkType":22},{"sys":3377},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3379,"metaTitle":516,"metaDescription":517,"mainTitle":3380,"subtitle":535,"heroImage":3395,"ctaButton":558,"ctaLink":559},[515],{"data":3381,"content":3382,"nodeType":74},{},[3383,3389],{"data":3384,"content":3385,"nodeType":78},{},[3386],{"data":3387,"marks":3388,"value":527,"nodeType":82},{},[],{"data":3390,"content":3391,"nodeType":87},{},[3392],{"data":3393,"marks":3394,"value":534,"nodeType":82},{},[],{"metadata":3396,"sys":3399,"fields":3404},{"tags":3397,"concepts":3398},[],[],{"space":3400,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3402,"publishedVersion":62,"revision":44,"locale":29},{"sys":3401},{"type":12,"linkType":13,"id":14},{"sys":3403},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3405},{"url":550,"details":3406,"fileName":556,"contentType":557},{"size":552,"image":3407},{"width":554,"height":555},{"sys":3409,"fields":3412},{"id":3410,"createdAt":3411},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":3413,"slug":3414,"articleIntro":-1,"category":3415},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[3416],{"metadata":3417,"sys":3420,"fields":3427},{"tags":3418,"concepts":3419},[],[],{"space":3421,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3423,"publishedVersion":506,"revision":62,"contentType":3425,"locale":29},{"sys":3422},{"type":12,"linkType":13,"id":14},{"sys":3424},{"id":21,"type":12,"linkType":22},{"sys":3426},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3428,"metaTitle":516,"metaDescription":517,"mainTitle":3429,"subtitle":535,"heroImage":3444,"ctaButton":558,"ctaLink":559},[515],{"data":3430,"content":3431,"nodeType":74},{},[3432,3438],{"data":3433,"content":3434,"nodeType":78},{},[3435],{"data":3436,"marks":3437,"value":527,"nodeType":82},{},[],{"data":3439,"content":3440,"nodeType":87},{},[3441],{"data":3442,"marks":3443,"value":534,"nodeType":82},{},[],{"metadata":3445,"sys":3448,"fields":3453},{"tags":3446,"concepts":3447},[],[],{"space":3449,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3451,"publishedVersion":62,"revision":44,"locale":29},{"sys":3450},{"type":12,"linkType":13,"id":14},{"sys":3452},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3454},{"url":550,"details":3455,"fileName":556,"contentType":557},{"size":552,"image":3456},{"width":554,"height":555},{"sys":3458,"fields":3461},{"id":3459,"createdAt":3460},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":3462,"slug":3463,"articleIntro":-1,"category":3464},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[3465],{"metadata":3466,"sys":3469,"fields":3476},{"tags":3467,"concepts":3468},[],[],{"space":3470,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3472,"publishedVersion":506,"revision":62,"contentType":3474,"locale":29},{"sys":3471},{"type":12,"linkType":13,"id":14},{"sys":3473},{"id":21,"type":12,"linkType":22},{"sys":3475},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3477,"metaTitle":516,"metaDescription":517,"mainTitle":3478,"subtitle":535,"heroImage":3493,"ctaButton":558,"ctaLink":559},[515],{"data":3479,"content":3480,"nodeType":74},{},[3481,3487],{"data":3482,"content":3483,"nodeType":78},{},[3484],{"data":3485,"marks":3486,"value":527,"nodeType":82},{},[],{"data":3488,"content":3489,"nodeType":87},{},[3490],{"data":3491,"marks":3492,"value":534,"nodeType":82},{},[],{"metadata":3494,"sys":3497,"fields":3502},{"tags":3495,"concepts":3496},[],[],{"space":3498,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3500,"publishedVersion":62,"revision":44,"locale":29},{"sys":3499},{"type":12,"linkType":13,"id":14},{"sys":3501},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3503},{"url":550,"details":3504,"fileName":556,"contentType":557},{"size":552,"image":3505},{"width":554,"height":555},{"sys":3507,"fields":3510},{"id":3508,"createdAt":3509},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":3511,"slug":3512,"articleIntro":3511,"category":3513},"6021 - Matières consommables","compte-6021-matieres-consommables",[3514],{"metadata":3515,"sys":3518,"fields":3525},{"tags":3516,"concepts":3517},[],[],{"space":3519,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3521,"publishedVersion":506,"revision":62,"contentType":3523,"locale":29},{"sys":3520},{"type":12,"linkType":13,"id":14},{"sys":3522},{"id":21,"type":12,"linkType":22},{"sys":3524},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3526,"metaTitle":516,"metaDescription":517,"mainTitle":3527,"subtitle":535,"heroImage":3542,"ctaButton":558,"ctaLink":559},[515],{"data":3528,"content":3529,"nodeType":74},{},[3530,3536],{"data":3531,"content":3532,"nodeType":78},{},[3533],{"data":3534,"marks":3535,"value":527,"nodeType":82},{},[],{"data":3537,"content":3538,"nodeType":87},{},[3539],{"data":3540,"marks":3541,"value":534,"nodeType":82},{},[],{"metadata":3543,"sys":3546,"fields":3551},{"tags":3544,"concepts":3545},[],[],{"space":3547,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3549,"publishedVersion":62,"revision":44,"locale":29},{"sys":3548},{"type":12,"linkType":13,"id":14},{"sys":3550},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3552},{"url":550,"details":3553,"fileName":556,"contentType":557},{"size":552,"image":3554},{"width":554,"height":555},{"sys":3556,"fields":3559},{"id":3557,"createdAt":3558},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":3560,"slug":3561,"articleIntro":-1,"category":3562},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[3563],{"metadata":3564,"sys":3567,"fields":3574},{"tags":3565,"concepts":3566},[],[],{"space":3568,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3570,"publishedVersion":506,"revision":62,"contentType":3572,"locale":29},{"sys":3569},{"type":12,"linkType":13,"id":14},{"sys":3571},{"id":21,"type":12,"linkType":22},{"sys":3573},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3575,"metaTitle":516,"metaDescription":517,"mainTitle":3576,"subtitle":535,"heroImage":3591,"ctaButton":558,"ctaLink":559},[515],{"data":3577,"content":3578,"nodeType":74},{},[3579,3585],{"data":3580,"content":3581,"nodeType":78},{},[3582],{"data":3583,"marks":3584,"value":527,"nodeType":82},{},[],{"data":3586,"content":3587,"nodeType":87},{},[3588],{"data":3589,"marks":3590,"value":534,"nodeType":82},{},[],{"metadata":3592,"sys":3595,"fields":3600},{"tags":3593,"concepts":3594},[],[],{"space":3596,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3598,"publishedVersion":62,"revision":44,"locale":29},{"sys":3597},{"type":12,"linkType":13,"id":14},{"sys":3599},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3601},{"url":550,"details":3602,"fileName":556,"contentType":557},{"size":552,"image":3603},{"width":554,"height":555},{"sys":3605,"fields":3608},{"id":3606,"createdAt":3607},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":3609,"slug":3610,"articleIntro":3609,"category":3611},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[3612],{"metadata":3613,"sys":3616,"fields":3623},{"tags":3614,"concepts":3615},[],[],{"space":3617,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3619,"publishedVersion":506,"revision":62,"contentType":3621,"locale":29},{"sys":3618},{"type":12,"linkType":13,"id":14},{"sys":3620},{"id":21,"type":12,"linkType":22},{"sys":3622},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3624,"metaTitle":516,"metaDescription":517,"mainTitle":3625,"subtitle":535,"heroImage":3640,"ctaButton":558,"ctaLink":559},[515],{"data":3626,"content":3627,"nodeType":74},{},[3628,3634],{"data":3629,"content":3630,"nodeType":78},{},[3631],{"data":3632,"marks":3633,"value":527,"nodeType":82},{},[],{"data":3635,"content":3636,"nodeType":87},{},[3637],{"data":3638,"marks":3639,"value":534,"nodeType":82},{},[],{"metadata":3641,"sys":3644,"fields":3649},{"tags":3642,"concepts":3643},[],[],{"space":3645,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3647,"publishedVersion":62,"revision":44,"locale":29},{"sys":3646},{"type":12,"linkType":13,"id":14},{"sys":3648},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3650},{"url":550,"details":3651,"fileName":556,"contentType":557},{"size":552,"image":3652},{"width":554,"height":555},{"sys":3654,"fields":3657},{"id":3655,"createdAt":3656},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":3658,"slug":3659,"articleIntro":-1,"category":3660},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[3661],{"metadata":3662,"sys":3665,"fields":3672},{"tags":3663,"concepts":3664},[],[],{"space":3666,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3668,"publishedVersion":506,"revision":62,"contentType":3670,"locale":29},{"sys":3667},{"type":12,"linkType":13,"id":14},{"sys":3669},{"id":21,"type":12,"linkType":22},{"sys":3671},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3673,"metaTitle":516,"metaDescription":517,"mainTitle":3674,"subtitle":535,"heroImage":3689,"ctaButton":558,"ctaLink":559},[515],{"data":3675,"content":3676,"nodeType":74},{},[3677,3683],{"data":3678,"content":3679,"nodeType":78},{},[3680],{"data":3681,"marks":3682,"value":527,"nodeType":82},{},[],{"data":3684,"content":3685,"nodeType":87},{},[3686],{"data":3687,"marks":3688,"value":534,"nodeType":82},{},[],{"metadata":3690,"sys":3693,"fields":3698},{"tags":3691,"concepts":3692},[],[],{"space":3694,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3696,"publishedVersion":62,"revision":44,"locale":29},{"sys":3695},{"type":12,"linkType":13,"id":14},{"sys":3697},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3699},{"url":550,"details":3700,"fileName":556,"contentType":557},{"size":552,"image":3701},{"width":554,"height":555},{"sys":3703,"fields":3706},{"id":3704,"createdAt":3705},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":3707,"slug":3708,"articleIntro":3707,"category":3709},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[3710],{"metadata":3711,"sys":3714,"fields":3721},{"tags":3712,"concepts":3713},[],[],{"space":3715,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3717,"publishedVersion":506,"revision":62,"contentType":3719,"locale":29},{"sys":3716},{"type":12,"linkType":13,"id":14},{"sys":3718},{"id":21,"type":12,"linkType":22},{"sys":3720},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3722,"metaTitle":516,"metaDescription":517,"mainTitle":3723,"subtitle":535,"heroImage":3738,"ctaButton":558,"ctaLink":559},[515],{"data":3724,"content":3725,"nodeType":74},{},[3726,3732],{"data":3727,"content":3728,"nodeType":78},{},[3729],{"data":3730,"marks":3731,"value":527,"nodeType":82},{},[],{"data":3733,"content":3734,"nodeType":87},{},[3735],{"data":3736,"marks":3737,"value":534,"nodeType":82},{},[],{"metadata":3739,"sys":3742,"fields":3747},{"tags":3740,"concepts":3741},[],[],{"space":3743,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3745,"publishedVersion":62,"revision":44,"locale":29},{"sys":3744},{"type":12,"linkType":13,"id":14},{"sys":3746},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3748},{"url":550,"details":3749,"fileName":556,"contentType":557},{"size":552,"image":3750},{"width":554,"height":555},{"sys":3752,"fields":3755},{"id":3753,"createdAt":3754},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":3756,"slug":3757,"articleIntro":3756,"category":3758},"2748 - Autres prêts","compte-2748-autres-prets",[3759],{"metadata":3760,"sys":3763,"fields":3770},{"tags":3761,"concepts":3762},[],[],{"space":3764,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3766,"publishedVersion":506,"revision":62,"contentType":3768,"locale":29},{"sys":3765},{"type":12,"linkType":13,"id":14},{"sys":3767},{"id":21,"type":12,"linkType":22},{"sys":3769},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3771,"metaTitle":516,"metaDescription":517,"mainTitle":3772,"subtitle":535,"heroImage":3787,"ctaButton":558,"ctaLink":559},[515],{"data":3773,"content":3774,"nodeType":74},{},[3775,3781],{"data":3776,"content":3777,"nodeType":78},{},[3778],{"data":3779,"marks":3780,"value":527,"nodeType":82},{},[],{"data":3782,"content":3783,"nodeType":87},{},[3784],{"data":3785,"marks":3786,"value":534,"nodeType":82},{},[],{"metadata":3788,"sys":3791,"fields":3796},{"tags":3789,"concepts":3790},[],[],{"space":3792,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3794,"publishedVersion":62,"revision":44,"locale":29},{"sys":3793},{"type":12,"linkType":13,"id":14},{"sys":3795},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3797},{"url":550,"details":3798,"fileName":556,"contentType":557},{"size":552,"image":3799},{"width":554,"height":555},{"sys":3801,"fields":3804},{"id":3802,"createdAt":3803},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":3805,"slug":3806,"articleIntro":3805,"category":3807},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[3808],{"metadata":3809,"sys":3812,"fields":3819},{"tags":3810,"concepts":3811},[],[],{"space":3813,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3815,"publishedVersion":506,"revision":62,"contentType":3817,"locale":29},{"sys":3814},{"type":12,"linkType":13,"id":14},{"sys":3816},{"id":21,"type":12,"linkType":22},{"sys":3818},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3820,"metaTitle":516,"metaDescription":517,"mainTitle":3821,"subtitle":535,"heroImage":3836,"ctaButton":558,"ctaLink":559},[515],{"data":3822,"content":3823,"nodeType":74},{},[3824,3830],{"data":3825,"content":3826,"nodeType":78},{},[3827],{"data":3828,"marks":3829,"value":527,"nodeType":82},{},[],{"data":3831,"content":3832,"nodeType":87},{},[3833],{"data":3834,"marks":3835,"value":534,"nodeType":82},{},[],{"metadata":3837,"sys":3840,"fields":3845},{"tags":3838,"concepts":3839},[],[],{"space":3841,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3843,"publishedVersion":62,"revision":44,"locale":29},{"sys":3842},{"type":12,"linkType":13,"id":14},{"sys":3844},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3846},{"url":550,"details":3847,"fileName":556,"contentType":557},{"size":552,"image":3848},{"width":554,"height":555},{"sys":3850,"fields":3853},{"id":3851,"createdAt":3852},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":3854,"slug":3855,"articleIntro":3854,"category":3856},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[3857],{"metadata":3858,"sys":3861,"fields":3868},{"tags":3859,"concepts":3860},[],[],{"space":3862,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3864,"publishedVersion":506,"revision":62,"contentType":3866,"locale":29},{"sys":3863},{"type":12,"linkType":13,"id":14},{"sys":3865},{"id":21,"type":12,"linkType":22},{"sys":3867},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3869,"metaTitle":516,"metaDescription":517,"mainTitle":3870,"subtitle":535,"heroImage":3885,"ctaButton":558,"ctaLink":559},[515],{"data":3871,"content":3872,"nodeType":74},{},[3873,3879],{"data":3874,"content":3875,"nodeType":78},{},[3876],{"data":3877,"marks":3878,"value":527,"nodeType":82},{},[],{"data":3880,"content":3881,"nodeType":87},{},[3882],{"data":3883,"marks":3884,"value":534,"nodeType":82},{},[],{"metadata":3886,"sys":3889,"fields":3894},{"tags":3887,"concepts":3888},[],[],{"space":3890,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3892,"publishedVersion":62,"revision":44,"locale":29},{"sys":3891},{"type":12,"linkType":13,"id":14},{"sys":3893},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3895},{"url":550,"details":3896,"fileName":556,"contentType":557},{"size":552,"image":3897},{"width":554,"height":555},{"sys":3899,"fields":3902},{"id":3900,"createdAt":3901},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":3903,"slug":3904,"articleIntro":3903,"category":3905},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[3906],{"metadata":3907,"sys":3910,"fields":3917},{"tags":3908,"concepts":3909},[],[],{"space":3911,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3913,"publishedVersion":506,"revision":62,"contentType":3915,"locale":29},{"sys":3912},{"type":12,"linkType":13,"id":14},{"sys":3914},{"id":21,"type":12,"linkType":22},{"sys":3916},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3918,"metaTitle":516,"metaDescription":517,"mainTitle":3919,"subtitle":535,"heroImage":3934,"ctaButton":558,"ctaLink":559},[515],{"data":3920,"content":3921,"nodeType":74},{},[3922,3928],{"data":3923,"content":3924,"nodeType":78},{},[3925],{"data":3926,"marks":3927,"value":527,"nodeType":82},{},[],{"data":3929,"content":3930,"nodeType":87},{},[3931],{"data":3932,"marks":3933,"value":534,"nodeType":82},{},[],{"metadata":3935,"sys":3938,"fields":3943},{"tags":3936,"concepts":3937},[],[],{"space":3939,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3941,"publishedVersion":62,"revision":44,"locale":29},{"sys":3940},{"type":12,"linkType":13,"id":14},{"sys":3942},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3944},{"url":550,"details":3945,"fileName":556,"contentType":557},{"size":552,"image":3946},{"width":554,"height":555},{"sys":3948,"fields":3951},{"id":3949,"createdAt":3950},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":3952,"slug":3953,"articleIntro":3952,"category":3954},"Compte 503 - Actions","compte-503-actions",[3955],{"metadata":3956,"sys":3959,"fields":3966},{"tags":3957,"concepts":3958},[],[],{"space":3960,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":3962,"publishedVersion":506,"revision":62,"contentType":3964,"locale":29},{"sys":3961},{"type":12,"linkType":13,"id":14},{"sys":3963},{"id":21,"type":12,"linkType":22},{"sys":3965},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":3967,"metaTitle":516,"metaDescription":517,"mainTitle":3968,"subtitle":535,"heroImage":3983,"ctaButton":558,"ctaLink":559},[515],{"data":3969,"content":3970,"nodeType":74},{},[3971,3977],{"data":3972,"content":3973,"nodeType":78},{},[3974],{"data":3975,"marks":3976,"value":527,"nodeType":82},{},[],{"data":3978,"content":3979,"nodeType":87},{},[3980],{"data":3981,"marks":3982,"value":534,"nodeType":82},{},[],{"metadata":3984,"sys":3987,"fields":3992},{"tags":3985,"concepts":3986},[],[],{"space":3988,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":3990,"publishedVersion":62,"revision":44,"locale":29},{"sys":3989},{"type":12,"linkType":13,"id":14},{"sys":3991},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":3993},{"url":550,"details":3994,"fileName":556,"contentType":557},{"size":552,"image":3995},{"width":554,"height":555},{"sys":3997,"fields":4000},{"id":3998,"createdAt":3999},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":4001,"slug":4002,"articleIntro":4001,"category":4003},"Compte 53 - Caisse","compte-53-caisse",[4004],{"metadata":4005,"sys":4008,"fields":4015},{"tags":4006,"concepts":4007},[],[],{"space":4009,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4011,"publishedVersion":506,"revision":62,"contentType":4013,"locale":29},{"sys":4010},{"type":12,"linkType":13,"id":14},{"sys":4012},{"id":21,"type":12,"linkType":22},{"sys":4014},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4016,"metaTitle":516,"metaDescription":517,"mainTitle":4017,"subtitle":535,"heroImage":4032,"ctaButton":558,"ctaLink":559},[515],{"data":4018,"content":4019,"nodeType":74},{},[4020,4026],{"data":4021,"content":4022,"nodeType":78},{},[4023],{"data":4024,"marks":4025,"value":527,"nodeType":82},{},[],{"data":4027,"content":4028,"nodeType":87},{},[4029],{"data":4030,"marks":4031,"value":534,"nodeType":82},{},[],{"metadata":4033,"sys":4036,"fields":4041},{"tags":4034,"concepts":4035},[],[],{"space":4037,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4039,"publishedVersion":62,"revision":44,"locale":29},{"sys":4038},{"type":12,"linkType":13,"id":14},{"sys":4040},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4042},{"url":550,"details":4043,"fileName":556,"contentType":557},{"size":552,"image":4044},{"width":554,"height":555},{"sys":4046,"fields":4049},{"id":4047,"createdAt":4048},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":4050,"slug":4051,"articleIntro":4052,"category":4053},"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.",[4054],{"metadata":4055,"sys":4058,"fields":4065},{"tags":4056,"concepts":4057},[],[],{"space":4059,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4061,"publishedVersion":506,"revision":62,"contentType":4063,"locale":29},{"sys":4060},{"type":12,"linkType":13,"id":14},{"sys":4062},{"id":21,"type":12,"linkType":22},{"sys":4064},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4066,"metaTitle":516,"metaDescription":517,"mainTitle":4067,"subtitle":535,"heroImage":4082,"ctaButton":558,"ctaLink":559},[515],{"data":4068,"content":4069,"nodeType":74},{},[4070,4076],{"data":4071,"content":4072,"nodeType":78},{},[4073],{"data":4074,"marks":4075,"value":527,"nodeType":82},{},[],{"data":4077,"content":4078,"nodeType":87},{},[4079],{"data":4080,"marks":4081,"value":534,"nodeType":82},{},[],{"metadata":4083,"sys":4086,"fields":4091},{"tags":4084,"concepts":4085},[],[],{"space":4087,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4089,"publishedVersion":62,"revision":44,"locale":29},{"sys":4088},{"type":12,"linkType":13,"id":14},{"sys":4090},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4092},{"url":550,"details":4093,"fileName":556,"contentType":557},{"size":552,"image":4094},{"width":554,"height":555},{"sys":4096,"fields":4099},{"id":4097,"createdAt":4098},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":4100,"slug":4101,"articleIntro":4100,"category":4102},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[4103],{"metadata":4104,"sys":4107,"fields":4114},{"tags":4105,"concepts":4106},[],[],{"space":4108,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4110,"publishedVersion":506,"revision":62,"contentType":4112,"locale":29},{"sys":4109},{"type":12,"linkType":13,"id":14},{"sys":4111},{"id":21,"type":12,"linkType":22},{"sys":4113},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4115,"metaTitle":516,"metaDescription":517,"mainTitle":4116,"subtitle":535,"heroImage":4131,"ctaButton":558,"ctaLink":559},[515],{"data":4117,"content":4118,"nodeType":74},{},[4119,4125],{"data":4120,"content":4121,"nodeType":78},{},[4122],{"data":4123,"marks":4124,"value":527,"nodeType":82},{},[],{"data":4126,"content":4127,"nodeType":87},{},[4128],{"data":4129,"marks":4130,"value":534,"nodeType":82},{},[],{"metadata":4132,"sys":4135,"fields":4140},{"tags":4133,"concepts":4134},[],[],{"space":4136,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4138,"publishedVersion":62,"revision":44,"locale":29},{"sys":4137},{"type":12,"linkType":13,"id":14},{"sys":4139},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4141},{"url":550,"details":4142,"fileName":556,"contentType":557},{"size":552,"image":4143},{"width":554,"height":555},{"sys":4145,"fields":4148},{"id":4146,"createdAt":4147},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":4149,"slug":4150,"articleIntro":-1,"category":4151},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[4152],{"metadata":4153,"sys":4156,"fields":4163},{"tags":4154,"concepts":4155},[],[],{"space":4157,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4159,"publishedVersion":506,"revision":62,"contentType":4161,"locale":29},{"sys":4158},{"type":12,"linkType":13,"id":14},{"sys":4160},{"id":21,"type":12,"linkType":22},{"sys":4162},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4164,"metaTitle":516,"metaDescription":517,"mainTitle":4165,"subtitle":535,"heroImage":4180,"ctaButton":558,"ctaLink":559},[515],{"data":4166,"content":4167,"nodeType":74},{},[4168,4174],{"data":4169,"content":4170,"nodeType":78},{},[4171],{"data":4172,"marks":4173,"value":527,"nodeType":82},{},[],{"data":4175,"content":4176,"nodeType":87},{},[4177],{"data":4178,"marks":4179,"value":534,"nodeType":82},{},[],{"metadata":4181,"sys":4184,"fields":4189},{"tags":4182,"concepts":4183},[],[],{"space":4185,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4187,"publishedVersion":62,"revision":44,"locale":29},{"sys":4186},{"type":12,"linkType":13,"id":14},{"sys":4188},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4190},{"url":550,"details":4191,"fileName":556,"contentType":557},{"size":552,"image":4192},{"width":554,"height":555},{"sys":4194,"fields":4197},{"id":4195,"createdAt":4196},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":4198,"slug":4199,"articleIntro":-1,"category":4200},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[4201],{"metadata":4202,"sys":4205,"fields":4212},{"tags":4203,"concepts":4204},[],[],{"space":4206,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4208,"publishedVersion":506,"revision":62,"contentType":4210,"locale":29},{"sys":4207},{"type":12,"linkType":13,"id":14},{"sys":4209},{"id":21,"type":12,"linkType":22},{"sys":4211},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4213,"metaTitle":516,"metaDescription":517,"mainTitle":4214,"subtitle":535,"heroImage":4229,"ctaButton":558,"ctaLink":559},[515],{"data":4215,"content":4216,"nodeType":74},{},[4217,4223],{"data":4218,"content":4219,"nodeType":78},{},[4220],{"data":4221,"marks":4222,"value":527,"nodeType":82},{},[],{"data":4224,"content":4225,"nodeType":87},{},[4226],{"data":4227,"marks":4228,"value":534,"nodeType":82},{},[],{"metadata":4230,"sys":4233,"fields":4238},{"tags":4231,"concepts":4232},[],[],{"space":4234,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4236,"publishedVersion":62,"revision":44,"locale":29},{"sys":4235},{"type":12,"linkType":13,"id":14},{"sys":4237},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4239},{"url":550,"details":4240,"fileName":556,"contentType":557},{"size":552,"image":4241},{"width":554,"height":555},{"sys":4243,"fields":4246},{"id":4244,"createdAt":4245},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":4247,"slug":4248,"articleIntro":4247,"category":4249},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[4250],{"metadata":4251,"sys":4254,"fields":4261},{"tags":4252,"concepts":4253},[],[],{"space":4255,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4257,"publishedVersion":506,"revision":62,"contentType":4259,"locale":29},{"sys":4256},{"type":12,"linkType":13,"id":14},{"sys":4258},{"id":21,"type":12,"linkType":22},{"sys":4260},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4262,"metaTitle":516,"metaDescription":517,"mainTitle":4263,"subtitle":535,"heroImage":4278,"ctaButton":558,"ctaLink":559},[515],{"data":4264,"content":4265,"nodeType":74},{},[4266,4272],{"data":4267,"content":4268,"nodeType":78},{},[4269],{"data":4270,"marks":4271,"value":527,"nodeType":82},{},[],{"data":4273,"content":4274,"nodeType":87},{},[4275],{"data":4276,"marks":4277,"value":534,"nodeType":82},{},[],{"metadata":4279,"sys":4282,"fields":4287},{"tags":4280,"concepts":4281},[],[],{"space":4283,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4285,"publishedVersion":62,"revision":44,"locale":29},{"sys":4284},{"type":12,"linkType":13,"id":14},{"sys":4286},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4288},{"url":550,"details":4289,"fileName":556,"contentType":557},{"size":552,"image":4290},{"width":554,"height":555},{"sys":4292,"fields":4295},{"id":4293,"createdAt":4294},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":4296,"slug":4297,"articleIntro":4296,"category":4298},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[4299],{"metadata":4300,"sys":4303,"fields":4310},{"tags":4301,"concepts":4302},[],[],{"space":4304,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4306,"publishedVersion":506,"revision":62,"contentType":4308,"locale":29},{"sys":4305},{"type":12,"linkType":13,"id":14},{"sys":4307},{"id":21,"type":12,"linkType":22},{"sys":4309},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4311,"metaTitle":516,"metaDescription":517,"mainTitle":4312,"subtitle":535,"heroImage":4327,"ctaButton":558,"ctaLink":559},[515],{"data":4313,"content":4314,"nodeType":74},{},[4315,4321],{"data":4316,"content":4317,"nodeType":78},{},[4318],{"data":4319,"marks":4320,"value":527,"nodeType":82},{},[],{"data":4322,"content":4323,"nodeType":87},{},[4324],{"data":4325,"marks":4326,"value":534,"nodeType":82},{},[],{"metadata":4328,"sys":4331,"fields":4336},{"tags":4329,"concepts":4330},[],[],{"space":4332,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4334,"publishedVersion":62,"revision":44,"locale":29},{"sys":4333},{"type":12,"linkType":13,"id":14},{"sys":4335},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4337},{"url":550,"details":4338,"fileName":556,"contentType":557},{"size":552,"image":4339},{"width":554,"height":555},{"sys":4341,"fields":4344},{"id":4342,"createdAt":4343},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":4345,"slug":4346,"articleIntro":-1,"category":4347},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[4348],{"metadata":4349,"sys":4352,"fields":4359},{"tags":4350,"concepts":4351},[],[],{"space":4353,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4355,"publishedVersion":506,"revision":62,"contentType":4357,"locale":29},{"sys":4354},{"type":12,"linkType":13,"id":14},{"sys":4356},{"id":21,"type":12,"linkType":22},{"sys":4358},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4360,"metaTitle":516,"metaDescription":517,"mainTitle":4361,"subtitle":535,"heroImage":4376,"ctaButton":558,"ctaLink":559},[515],{"data":4362,"content":4363,"nodeType":74},{},[4364,4370],{"data":4365,"content":4366,"nodeType":78},{},[4367],{"data":4368,"marks":4369,"value":527,"nodeType":82},{},[],{"data":4371,"content":4372,"nodeType":87},{},[4373],{"data":4374,"marks":4375,"value":534,"nodeType":82},{},[],{"metadata":4377,"sys":4380,"fields":4385},{"tags":4378,"concepts":4379},[],[],{"space":4381,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4383,"publishedVersion":62,"revision":44,"locale":29},{"sys":4382},{"type":12,"linkType":13,"id":14},{"sys":4384},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4386},{"url":550,"details":4387,"fileName":556,"contentType":557},{"size":552,"image":4388},{"width":554,"height":555},{"sys":4390,"fields":4393},{"id":4391,"createdAt":4392},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":4394,"slug":4395,"articleIntro":4394,"category":4396},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[4397],{"metadata":4398,"sys":4401,"fields":4408},{"tags":4399,"concepts":4400},[],[],{"space":4402,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4404,"publishedVersion":506,"revision":62,"contentType":4406,"locale":29},{"sys":4403},{"type":12,"linkType":13,"id":14},{"sys":4405},{"id":21,"type":12,"linkType":22},{"sys":4407},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4409,"metaTitle":516,"metaDescription":517,"mainTitle":4410,"subtitle":535,"heroImage":4425,"ctaButton":558,"ctaLink":559},[515],{"data":4411,"content":4412,"nodeType":74},{},[4413,4419],{"data":4414,"content":4415,"nodeType":78},{},[4416],{"data":4417,"marks":4418,"value":527,"nodeType":82},{},[],{"data":4420,"content":4421,"nodeType":87},{},[4422],{"data":4423,"marks":4424,"value":534,"nodeType":82},{},[],{"metadata":4426,"sys":4429,"fields":4434},{"tags":4427,"concepts":4428},[],[],{"space":4430,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4432,"publishedVersion":62,"revision":44,"locale":29},{"sys":4431},{"type":12,"linkType":13,"id":14},{"sys":4433},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4435},{"url":550,"details":4436,"fileName":556,"contentType":557},{"size":552,"image":4437},{"width":554,"height":555},{"sys":4439,"fields":4442},{"id":4440,"createdAt":4441},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":4443,"slug":4444,"articleIntro":4443,"category":4445},"355 - Produits finis","compte-355-produits-finis",[4446],{"metadata":4447,"sys":4450,"fields":4457},{"tags":4448,"concepts":4449},[],[],{"space":4451,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4453,"publishedVersion":506,"revision":62,"contentType":4455,"locale":29},{"sys":4452},{"type":12,"linkType":13,"id":14},{"sys":4454},{"id":21,"type":12,"linkType":22},{"sys":4456},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4458,"metaTitle":516,"metaDescription":517,"mainTitle":4459,"subtitle":535,"heroImage":4474,"ctaButton":558,"ctaLink":559},[515],{"data":4460,"content":4461,"nodeType":74},{},[4462,4468],{"data":4463,"content":4464,"nodeType":78},{},[4465],{"data":4466,"marks":4467,"value":527,"nodeType":82},{},[],{"data":4469,"content":4470,"nodeType":87},{},[4471],{"data":4472,"marks":4473,"value":534,"nodeType":82},{},[],{"metadata":4475,"sys":4478,"fields":4483},{"tags":4476,"concepts":4477},[],[],{"space":4479,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4481,"publishedVersion":62,"revision":44,"locale":29},{"sys":4480},{"type":12,"linkType":13,"id":14},{"sys":4482},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4484},{"url":550,"details":4485,"fileName":556,"contentType":557},{"size":552,"image":4486},{"width":554,"height":555},{"sys":4488,"fields":4491},{"id":4489,"createdAt":4490},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":4492,"slug":4493,"articleIntro":4492,"category":4494},"2961 - Titres de participation","compte-2961-titres-de-participation",[4495],{"metadata":4496,"sys":4499,"fields":4506},{"tags":4497,"concepts":4498},[],[],{"space":4500,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4502,"publishedVersion":506,"revision":62,"contentType":4504,"locale":29},{"sys":4501},{"type":12,"linkType":13,"id":14},{"sys":4503},{"id":21,"type":12,"linkType":22},{"sys":4505},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4507,"metaTitle":516,"metaDescription":517,"mainTitle":4508,"subtitle":535,"heroImage":4523,"ctaButton":558,"ctaLink":559},[515],{"data":4509,"content":4510,"nodeType":74},{},[4511,4517],{"data":4512,"content":4513,"nodeType":78},{},[4514],{"data":4515,"marks":4516,"value":527,"nodeType":82},{},[],{"data":4518,"content":4519,"nodeType":87},{},[4520],{"data":4521,"marks":4522,"value":534,"nodeType":82},{},[],{"metadata":4524,"sys":4527,"fields":4532},{"tags":4525,"concepts":4526},[],[],{"space":4528,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4530,"publishedVersion":62,"revision":44,"locale":29},{"sys":4529},{"type":12,"linkType":13,"id":14},{"sys":4531},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4533},{"url":550,"details":4534,"fileName":556,"contentType":557},{"size":552,"image":4535},{"width":554,"height":555},{"sys":4537,"fields":4540},{"id":4538,"createdAt":4539},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":4541,"slug":4542,"articleIntro":-1,"category":4543},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[4544],{"metadata":4545,"sys":4548,"fields":4555},{"tags":4546,"concepts":4547},[],[],{"space":4549,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4551,"publishedVersion":506,"revision":62,"contentType":4553,"locale":29},{"sys":4550},{"type":12,"linkType":13,"id":14},{"sys":4552},{"id":21,"type":12,"linkType":22},{"sys":4554},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4556,"metaTitle":516,"metaDescription":517,"mainTitle":4557,"subtitle":535,"heroImage":4572,"ctaButton":558,"ctaLink":559},[515],{"data":4558,"content":4559,"nodeType":74},{},[4560,4566],{"data":4561,"content":4562,"nodeType":78},{},[4563],{"data":4564,"marks":4565,"value":527,"nodeType":82},{},[],{"data":4567,"content":4568,"nodeType":87},{},[4569],{"data":4570,"marks":4571,"value":534,"nodeType":82},{},[],{"metadata":4573,"sys":4576,"fields":4581},{"tags":4574,"concepts":4575},[],[],{"space":4577,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4579,"publishedVersion":62,"revision":44,"locale":29},{"sys":4578},{"type":12,"linkType":13,"id":14},{"sys":4580},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4582},{"url":550,"details":4583,"fileName":556,"contentType":557},{"size":552,"image":4584},{"width":554,"height":555},{"sys":4586,"fields":4589},{"id":4587,"createdAt":4588},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":4590,"slug":4591,"articleIntro":-1,"category":4592},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[4593],{"metadata":4594,"sys":4597,"fields":4604},{"tags":4595,"concepts":4596},[],[],{"space":4598,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4600,"publishedVersion":506,"revision":62,"contentType":4602,"locale":29},{"sys":4599},{"type":12,"linkType":13,"id":14},{"sys":4601},{"id":21,"type":12,"linkType":22},{"sys":4603},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4605,"metaTitle":516,"metaDescription":517,"mainTitle":4606,"subtitle":535,"heroImage":4621,"ctaButton":558,"ctaLink":559},[515],{"data":4607,"content":4608,"nodeType":74},{},[4609,4615],{"data":4610,"content":4611,"nodeType":78},{},[4612],{"data":4613,"marks":4614,"value":527,"nodeType":82},{},[],{"data":4616,"content":4617,"nodeType":87},{},[4618],{"data":4619,"marks":4620,"value":534,"nodeType":82},{},[],{"metadata":4622,"sys":4625,"fields":4630},{"tags":4623,"concepts":4624},[],[],{"space":4626,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4628,"publishedVersion":62,"revision":44,"locale":29},{"sys":4627},{"type":12,"linkType":13,"id":14},{"sys":4629},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4631},{"url":550,"details":4632,"fileName":556,"contentType":557},{"size":552,"image":4633},{"width":554,"height":555},{"sys":4635,"fields":4638},{"id":4636,"createdAt":4637},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":4639,"slug":4640,"articleIntro":4639,"category":4641},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[4642],{"metadata":4643,"sys":4646,"fields":4653},{"tags":4644,"concepts":4645},[],[],{"space":4647,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4649,"publishedVersion":506,"revision":62,"contentType":4651,"locale":29},{"sys":4648},{"type":12,"linkType":13,"id":14},{"sys":4650},{"id":21,"type":12,"linkType":22},{"sys":4652},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4654,"metaTitle":516,"metaDescription":517,"mainTitle":4655,"subtitle":535,"heroImage":4670,"ctaButton":558,"ctaLink":559},[515],{"data":4656,"content":4657,"nodeType":74},{},[4658,4664],{"data":4659,"content":4660,"nodeType":78},{},[4661],{"data":4662,"marks":4663,"value":527,"nodeType":82},{},[],{"data":4665,"content":4666,"nodeType":87},{},[4667],{"data":4668,"marks":4669,"value":534,"nodeType":82},{},[],{"metadata":4671,"sys":4674,"fields":4679},{"tags":4672,"concepts":4673},[],[],{"space":4675,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4677,"publishedVersion":62,"revision":44,"locale":29},{"sys":4676},{"type":12,"linkType":13,"id":14},{"sys":4678},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4680},{"url":550,"details":4681,"fileName":556,"contentType":557},{"size":552,"image":4682},{"width":554,"height":555},{"sys":4684,"fields":4687},{"id":4685,"createdAt":4686},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":4688,"slug":4689,"articleIntro":4688,"category":4690},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[4691],{"metadata":4692,"sys":4695,"fields":4702},{"tags":4693,"concepts":4694},[],[],{"space":4696,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4698,"publishedVersion":506,"revision":62,"contentType":4700,"locale":29},{"sys":4697},{"type":12,"linkType":13,"id":14},{"sys":4699},{"id":21,"type":12,"linkType":22},{"sys":4701},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4703,"metaTitle":516,"metaDescription":517,"mainTitle":4704,"subtitle":535,"heroImage":4719,"ctaButton":558,"ctaLink":559},[515],{"data":4705,"content":4706,"nodeType":74},{},[4707,4713],{"data":4708,"content":4709,"nodeType":78},{},[4710],{"data":4711,"marks":4712,"value":527,"nodeType":82},{},[],{"data":4714,"content":4715,"nodeType":87},{},[4716],{"data":4717,"marks":4718,"value":534,"nodeType":82},{},[],{"metadata":4720,"sys":4723,"fields":4728},{"tags":4721,"concepts":4722},[],[],{"space":4724,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4726,"publishedVersion":62,"revision":44,"locale":29},{"sys":4725},{"type":12,"linkType":13,"id":14},{"sys":4727},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4729},{"url":550,"details":4730,"fileName":556,"contentType":557},{"size":552,"image":4731},{"width":554,"height":555},{"sys":4733,"fields":4736},{"id":4734,"createdAt":4735},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":4737,"slug":4738,"articleIntro":-1,"category":4739},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[4740],{"metadata":4741,"sys":4744,"fields":4751},{"tags":4742,"concepts":4743},[],[],{"space":4745,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4747,"publishedVersion":506,"revision":62,"contentType":4749,"locale":29},{"sys":4746},{"type":12,"linkType":13,"id":14},{"sys":4748},{"id":21,"type":12,"linkType":22},{"sys":4750},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4752,"metaTitle":516,"metaDescription":517,"mainTitle":4753,"subtitle":535,"heroImage":4768,"ctaButton":558,"ctaLink":559},[515],{"data":4754,"content":4755,"nodeType":74},{},[4756,4762],{"data":4757,"content":4758,"nodeType":78},{},[4759],{"data":4760,"marks":4761,"value":527,"nodeType":82},{},[],{"data":4763,"content":4764,"nodeType":87},{},[4765],{"data":4766,"marks":4767,"value":534,"nodeType":82},{},[],{"metadata":4769,"sys":4772,"fields":4777},{"tags":4770,"concepts":4771},[],[],{"space":4773,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4775,"publishedVersion":62,"revision":44,"locale":29},{"sys":4774},{"type":12,"linkType":13,"id":14},{"sys":4776},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4778},{"url":550,"details":4779,"fileName":556,"contentType":557},{"size":552,"image":4780},{"width":554,"height":555},{"sys":4782,"fields":4785},{"id":4783,"createdAt":4784},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":4786,"slug":4787,"articleIntro":4786,"category":4788},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[4789],{"metadata":4790,"sys":4793,"fields":4800},{"tags":4791,"concepts":4792},[],[],{"space":4794,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4796,"publishedVersion":506,"revision":62,"contentType":4798,"locale":29},{"sys":4795},{"type":12,"linkType":13,"id":14},{"sys":4797},{"id":21,"type":12,"linkType":22},{"sys":4799},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4801,"metaTitle":516,"metaDescription":517,"mainTitle":4802,"subtitle":535,"heroImage":4817,"ctaButton":558,"ctaLink":559},[515],{"data":4803,"content":4804,"nodeType":74},{},[4805,4811],{"data":4806,"content":4807,"nodeType":78},{},[4808],{"data":4809,"marks":4810,"value":527,"nodeType":82},{},[],{"data":4812,"content":4813,"nodeType":87},{},[4814],{"data":4815,"marks":4816,"value":534,"nodeType":82},{},[],{"metadata":4818,"sys":4821,"fields":4826},{"tags":4819,"concepts":4820},[],[],{"space":4822,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4824,"publishedVersion":62,"revision":44,"locale":29},{"sys":4823},{"type":12,"linkType":13,"id":14},{"sys":4825},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4827},{"url":550,"details":4828,"fileName":556,"contentType":557},{"size":552,"image":4829},{"width":554,"height":555},{"sys":4831,"fields":4834},{"id":4832,"createdAt":4833},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":4835,"slug":4836,"articleIntro":4835,"category":4837},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[4838],{"metadata":4839,"sys":4842,"fields":4849},{"tags":4840,"concepts":4841},[],[],{"space":4843,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4845,"publishedVersion":506,"revision":62,"contentType":4847,"locale":29},{"sys":4844},{"type":12,"linkType":13,"id":14},{"sys":4846},{"id":21,"type":12,"linkType":22},{"sys":4848},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4850,"metaTitle":516,"metaDescription":517,"mainTitle":4851,"subtitle":535,"heroImage":4866,"ctaButton":558,"ctaLink":559},[515],{"data":4852,"content":4853,"nodeType":74},{},[4854,4860],{"data":4855,"content":4856,"nodeType":78},{},[4857],{"data":4858,"marks":4859,"value":527,"nodeType":82},{},[],{"data":4861,"content":4862,"nodeType":87},{},[4863],{"data":4864,"marks":4865,"value":534,"nodeType":82},{},[],{"metadata":4867,"sys":4870,"fields":4875},{"tags":4868,"concepts":4869},[],[],{"space":4871,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4873,"publishedVersion":62,"revision":44,"locale":29},{"sys":4872},{"type":12,"linkType":13,"id":14},{"sys":4874},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4876},{"url":550,"details":4877,"fileName":556,"contentType":557},{"size":552,"image":4878},{"width":554,"height":555},{"sys":4880,"fields":4883},{"id":4881,"createdAt":4882},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":4884,"slug":4885,"articleIntro":4884,"category":4886},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[4887],{"metadata":4888,"sys":4891,"fields":4898},{"tags":4889,"concepts":4890},[],[],{"space":4892,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4894,"publishedVersion":506,"revision":62,"contentType":4896,"locale":29},{"sys":4893},{"type":12,"linkType":13,"id":14},{"sys":4895},{"id":21,"type":12,"linkType":22},{"sys":4897},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4899,"metaTitle":516,"metaDescription":517,"mainTitle":4900,"subtitle":535,"heroImage":4915,"ctaButton":558,"ctaLink":559},[515],{"data":4901,"content":4902,"nodeType":74},{},[4903,4909],{"data":4904,"content":4905,"nodeType":78},{},[4906],{"data":4907,"marks":4908,"value":527,"nodeType":82},{},[],{"data":4910,"content":4911,"nodeType":87},{},[4912],{"data":4913,"marks":4914,"value":534,"nodeType":82},{},[],{"metadata":4916,"sys":4919,"fields":4924},{"tags":4917,"concepts":4918},[],[],{"space":4920,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4922,"publishedVersion":62,"revision":44,"locale":29},{"sys":4921},{"type":12,"linkType":13,"id":14},{"sys":4923},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4925},{"url":550,"details":4926,"fileName":556,"contentType":557},{"size":552,"image":4927},{"width":554,"height":555},{"sys":4929,"fields":4932},{"id":4930,"createdAt":4931},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":4933,"slug":4934,"articleIntro":-1,"category":4935},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[4936],{"metadata":4937,"sys":4940,"fields":4947},{"tags":4938,"concepts":4939},[],[],{"space":4941,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4943,"publishedVersion":506,"revision":62,"contentType":4945,"locale":29},{"sys":4942},{"type":12,"linkType":13,"id":14},{"sys":4944},{"id":21,"type":12,"linkType":22},{"sys":4946},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4948,"metaTitle":516,"metaDescription":517,"mainTitle":4949,"subtitle":535,"heroImage":4964,"ctaButton":558,"ctaLink":559},[515],{"data":4950,"content":4951,"nodeType":74},{},[4952,4958],{"data":4953,"content":4954,"nodeType":78},{},[4955],{"data":4956,"marks":4957,"value":527,"nodeType":82},{},[],{"data":4959,"content":4960,"nodeType":87},{},[4961],{"data":4962,"marks":4963,"value":534,"nodeType":82},{},[],{"metadata":4965,"sys":4968,"fields":4973},{"tags":4966,"concepts":4967},[],[],{"space":4969,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":4971,"publishedVersion":62,"revision":44,"locale":29},{"sys":4970},{"type":12,"linkType":13,"id":14},{"sys":4972},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":4974},{"url":550,"details":4975,"fileName":556,"contentType":557},{"size":552,"image":4976},{"width":554,"height":555},{"sys":4978,"fields":4981},{"id":4979,"createdAt":4980},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":4982,"slug":4983,"articleIntro":-1,"category":4984},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[4985],{"metadata":4986,"sys":4989,"fields":4996},{"tags":4987,"concepts":4988},[],[],{"space":4990,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":4992,"publishedVersion":506,"revision":62,"contentType":4994,"locale":29},{"sys":4991},{"type":12,"linkType":13,"id":14},{"sys":4993},{"id":21,"type":12,"linkType":22},{"sys":4995},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":4997,"metaTitle":516,"metaDescription":517,"mainTitle":4998,"subtitle":535,"heroImage":5013,"ctaButton":558,"ctaLink":559},[515],{"data":4999,"content":5000,"nodeType":74},{},[5001,5007],{"data":5002,"content":5003,"nodeType":78},{},[5004],{"data":5005,"marks":5006,"value":527,"nodeType":82},{},[],{"data":5008,"content":5009,"nodeType":87},{},[5010],{"data":5011,"marks":5012,"value":534,"nodeType":82},{},[],{"metadata":5014,"sys":5017,"fields":5022},{"tags":5015,"concepts":5016},[],[],{"space":5018,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5020,"publishedVersion":62,"revision":44,"locale":29},{"sys":5019},{"type":12,"linkType":13,"id":14},{"sys":5021},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5023},{"url":550,"details":5024,"fileName":556,"contentType":557},{"size":552,"image":5025},{"width":554,"height":555},{"sys":5027,"fields":5030},{"id":5028,"createdAt":5029},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":5031,"slug":5032,"articleIntro":5031,"category":5033},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[5034],{"metadata":5035,"sys":5038,"fields":5045},{"tags":5036,"concepts":5037},[],[],{"space":5039,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5041,"publishedVersion":506,"revision":62,"contentType":5043,"locale":29},{"sys":5040},{"type":12,"linkType":13,"id":14},{"sys":5042},{"id":21,"type":12,"linkType":22},{"sys":5044},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5046,"metaTitle":516,"metaDescription":517,"mainTitle":5047,"subtitle":535,"heroImage":5062,"ctaButton":558,"ctaLink":559},[515],{"data":5048,"content":5049,"nodeType":74},{},[5050,5056],{"data":5051,"content":5052,"nodeType":78},{},[5053],{"data":5054,"marks":5055,"value":527,"nodeType":82},{},[],{"data":5057,"content":5058,"nodeType":87},{},[5059],{"data":5060,"marks":5061,"value":534,"nodeType":82},{},[],{"metadata":5063,"sys":5066,"fields":5071},{"tags":5064,"concepts":5065},[],[],{"space":5067,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5069,"publishedVersion":62,"revision":44,"locale":29},{"sys":5068},{"type":12,"linkType":13,"id":14},{"sys":5070},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5072},{"url":550,"details":5073,"fileName":556,"contentType":557},{"size":552,"image":5074},{"width":554,"height":555},{"sys":5076,"fields":5079},{"id":5077,"createdAt":5078},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":5080,"slug":5081,"articleIntro":5080,"category":5082},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[5083],{"metadata":5084,"sys":5087,"fields":5094},{"tags":5085,"concepts":5086},[],[],{"space":5088,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5090,"publishedVersion":506,"revision":62,"contentType":5092,"locale":29},{"sys":5089},{"type":12,"linkType":13,"id":14},{"sys":5091},{"id":21,"type":12,"linkType":22},{"sys":5093},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5095,"metaTitle":516,"metaDescription":517,"mainTitle":5096,"subtitle":535,"heroImage":5111,"ctaButton":558,"ctaLink":559},[515],{"data":5097,"content":5098,"nodeType":74},{},[5099,5105],{"data":5100,"content":5101,"nodeType":78},{},[5102],{"data":5103,"marks":5104,"value":527,"nodeType":82},{},[],{"data":5106,"content":5107,"nodeType":87},{},[5108],{"data":5109,"marks":5110,"value":534,"nodeType":82},{},[],{"metadata":5112,"sys":5115,"fields":5120},{"tags":5113,"concepts":5114},[],[],{"space":5116,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5118,"publishedVersion":62,"revision":44,"locale":29},{"sys":5117},{"type":12,"linkType":13,"id":14},{"sys":5119},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5121},{"url":550,"details":5122,"fileName":556,"contentType":557},{"size":552,"image":5123},{"width":554,"height":555},{"sys":5125,"fields":5128},{"id":5126,"createdAt":5127},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5129,"slug":5130,"articleIntro":-1,"category":5131},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5132],{"metadata":5133,"sys":5136,"fields":5143},{"tags":5134,"concepts":5135},[],[],{"space":5137,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5139,"publishedVersion":506,"revision":62,"contentType":5141,"locale":29},{"sys":5138},{"type":12,"linkType":13,"id":14},{"sys":5140},{"id":21,"type":12,"linkType":22},{"sys":5142},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5144,"metaTitle":516,"metaDescription":517,"mainTitle":5145,"subtitle":535,"heroImage":5160,"ctaButton":558,"ctaLink":559},[515],{"data":5146,"content":5147,"nodeType":74},{},[5148,5154],{"data":5149,"content":5150,"nodeType":78},{},[5151],{"data":5152,"marks":5153,"value":527,"nodeType":82},{},[],{"data":5155,"content":5156,"nodeType":87},{},[5157],{"data":5158,"marks":5159,"value":534,"nodeType":82},{},[],{"metadata":5161,"sys":5164,"fields":5169},{"tags":5162,"concepts":5163},[],[],{"space":5165,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5167,"publishedVersion":62,"revision":44,"locale":29},{"sys":5166},{"type":12,"linkType":13,"id":14},{"sys":5168},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5170},{"url":550,"details":5171,"fileName":556,"contentType":557},{"size":552,"image":5172},{"width":554,"height":555},{"sys":5174,"fields":5177},{"id":5175,"createdAt":5176},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":5178,"slug":5179,"articleIntro":5178,"category":5180},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[5181],{"metadata":5182,"sys":5185,"fields":5192},{"tags":5183,"concepts":5184},[],[],{"space":5186,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5188,"publishedVersion":506,"revision":62,"contentType":5190,"locale":29},{"sys":5187},{"type":12,"linkType":13,"id":14},{"sys":5189},{"id":21,"type":12,"linkType":22},{"sys":5191},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5193,"metaTitle":516,"metaDescription":517,"mainTitle":5194,"subtitle":535,"heroImage":5209,"ctaButton":558,"ctaLink":559},[515],{"data":5195,"content":5196,"nodeType":74},{},[5197,5203],{"data":5198,"content":5199,"nodeType":78},{},[5200],{"data":5201,"marks":5202,"value":527,"nodeType":82},{},[],{"data":5204,"content":5205,"nodeType":87},{},[5206],{"data":5207,"marks":5208,"value":534,"nodeType":82},{},[],{"metadata":5210,"sys":5213,"fields":5218},{"tags":5211,"concepts":5212},[],[],{"space":5214,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5216,"publishedVersion":62,"revision":44,"locale":29},{"sys":5215},{"type":12,"linkType":13,"id":14},{"sys":5217},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5219},{"url":550,"details":5220,"fileName":556,"contentType":557},{"size":552,"image":5221},{"width":554,"height":555},{"sys":5223,"fields":5226},{"id":5224,"createdAt":5225},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":5227,"slug":5228,"articleIntro":5227,"category":5229},"426 - Personnel - Dépôts","compte-426-personnel-depots",[5230],{"metadata":5231,"sys":5234,"fields":5241},{"tags":5232,"concepts":5233},[],[],{"space":5235,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5237,"publishedVersion":506,"revision":62,"contentType":5239,"locale":29},{"sys":5236},{"type":12,"linkType":13,"id":14},{"sys":5238},{"id":21,"type":12,"linkType":22},{"sys":5240},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5242,"metaTitle":516,"metaDescription":517,"mainTitle":5243,"subtitle":535,"heroImage":5258,"ctaButton":558,"ctaLink":559},[515],{"data":5244,"content":5245,"nodeType":74},{},[5246,5252],{"data":5247,"content":5248,"nodeType":78},{},[5249],{"data":5250,"marks":5251,"value":527,"nodeType":82},{},[],{"data":5253,"content":5254,"nodeType":87},{},[5255],{"data":5256,"marks":5257,"value":534,"nodeType":82},{},[],{"metadata":5259,"sys":5262,"fields":5267},{"tags":5260,"concepts":5261},[],[],{"space":5263,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5265,"publishedVersion":62,"revision":44,"locale":29},{"sys":5264},{"type":12,"linkType":13,"id":14},{"sys":5266},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5268},{"url":550,"details":5269,"fileName":556,"contentType":557},{"size":552,"image":5270},{"width":554,"height":555},{"sys":5272,"fields":5275},{"id":5273,"createdAt":5274},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":5276,"slug":5277,"articleIntro":5276,"category":5278},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[5279],{"metadata":5280,"sys":5283,"fields":5290},{"tags":5281,"concepts":5282},[],[],{"space":5284,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5286,"publishedVersion":506,"revision":62,"contentType":5288,"locale":29},{"sys":5285},{"type":12,"linkType":13,"id":14},{"sys":5287},{"id":21,"type":12,"linkType":22},{"sys":5289},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5291,"metaTitle":516,"metaDescription":517,"mainTitle":5292,"subtitle":535,"heroImage":5307,"ctaButton":558,"ctaLink":559},[515],{"data":5293,"content":5294,"nodeType":74},{},[5295,5301],{"data":5296,"content":5297,"nodeType":78},{},[5298],{"data":5299,"marks":5300,"value":527,"nodeType":82},{},[],{"data":5302,"content":5303,"nodeType":87},{},[5304],{"data":5305,"marks":5306,"value":534,"nodeType":82},{},[],{"metadata":5308,"sys":5311,"fields":5316},{"tags":5309,"concepts":5310},[],[],{"space":5312,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5314,"publishedVersion":62,"revision":44,"locale":29},{"sys":5313},{"type":12,"linkType":13,"id":14},{"sys":5315},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5317},{"url":550,"details":5318,"fileName":556,"contentType":557},{"size":552,"image":5319},{"width":554,"height":555},{"sys":5321,"fields":5324},{"id":5322,"createdAt":5323},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5325,"slug":5326,"articleIntro":5325,"category":5327},"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",[5328],{"metadata":5329,"sys":5332,"fields":5339},{"tags":5330,"concepts":5331},[],[],{"space":5333,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5335,"publishedVersion":506,"revision":62,"contentType":5337,"locale":29},{"sys":5334},{"type":12,"linkType":13,"id":14},{"sys":5336},{"id":21,"type":12,"linkType":22},{"sys":5338},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5340,"metaTitle":516,"metaDescription":517,"mainTitle":5341,"subtitle":535,"heroImage":5356,"ctaButton":558,"ctaLink":559},[515],{"data":5342,"content":5343,"nodeType":74},{},[5344,5350],{"data":5345,"content":5346,"nodeType":78},{},[5347],{"data":5348,"marks":5349,"value":527,"nodeType":82},{},[],{"data":5351,"content":5352,"nodeType":87},{},[5353],{"data":5354,"marks":5355,"value":534,"nodeType":82},{},[],{"metadata":5357,"sys":5360,"fields":5365},{"tags":5358,"concepts":5359},[],[],{"space":5361,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5363,"publishedVersion":62,"revision":44,"locale":29},{"sys":5362},{"type":12,"linkType":13,"id":14},{"sys":5364},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5366},{"url":550,"details":5367,"fileName":556,"contentType":557},{"size":552,"image":5368},{"width":554,"height":555},{"sys":5370,"fields":5373},{"id":5371,"createdAt":5372},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":5374,"slug":5375,"articleIntro":5374,"category":5376},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[5377],{"metadata":5378,"sys":5381,"fields":5388},{"tags":5379,"concepts":5380},[],[],{"space":5382,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5384,"publishedVersion":506,"revision":62,"contentType":5386,"locale":29},{"sys":5383},{"type":12,"linkType":13,"id":14},{"sys":5385},{"id":21,"type":12,"linkType":22},{"sys":5387},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5389,"metaTitle":516,"metaDescription":517,"mainTitle":5390,"subtitle":535,"heroImage":5405,"ctaButton":558,"ctaLink":559},[515],{"data":5391,"content":5392,"nodeType":74},{},[5393,5399],{"data":5394,"content":5395,"nodeType":78},{},[5396],{"data":5397,"marks":5398,"value":527,"nodeType":82},{},[],{"data":5400,"content":5401,"nodeType":87},{},[5402],{"data":5403,"marks":5404,"value":534,"nodeType":82},{},[],{"metadata":5406,"sys":5409,"fields":5414},{"tags":5407,"concepts":5408},[],[],{"space":5410,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5412,"publishedVersion":62,"revision":44,"locale":29},{"sys":5411},{"type":12,"linkType":13,"id":14},{"sys":5413},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5415},{"url":550,"details":5416,"fileName":556,"contentType":557},{"size":552,"image":5417},{"width":554,"height":555},{"sys":5419,"fields":5422},{"id":5420,"createdAt":5421},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":5423,"slug":5424,"articleIntro":5423,"category":5425},"Compte 6156 - Maintenance","compte-6156-maintenance",[5426],{"metadata":5427,"sys":5430,"fields":5437},{"tags":5428,"concepts":5429},[],[],{"space":5431,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5433,"publishedVersion":506,"revision":62,"contentType":5435,"locale":29},{"sys":5432},{"type":12,"linkType":13,"id":14},{"sys":5434},{"id":21,"type":12,"linkType":22},{"sys":5436},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5438,"metaTitle":516,"metaDescription":517,"mainTitle":5439,"subtitle":535,"heroImage":5454,"ctaButton":558,"ctaLink":559},[515],{"data":5440,"content":5441,"nodeType":74},{},[5442,5448],{"data":5443,"content":5444,"nodeType":78},{},[5445],{"data":5446,"marks":5447,"value":527,"nodeType":82},{},[],{"data":5449,"content":5450,"nodeType":87},{},[5451],{"data":5452,"marks":5453,"value":534,"nodeType":82},{},[],{"metadata":5455,"sys":5458,"fields":5463},{"tags":5456,"concepts":5457},[],[],{"space":5459,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5461,"publishedVersion":62,"revision":44,"locale":29},{"sys":5460},{"type":12,"linkType":13,"id":14},{"sys":5462},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5464},{"url":550,"details":5465,"fileName":556,"contentType":557},{"size":552,"image":5466},{"width":554,"height":555},{"sys":5468,"fields":5471},{"id":5469,"createdAt":5470},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":5472,"slug":5473,"articleIntro":-1,"category":5474},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[5475],{"metadata":5476,"sys":5479,"fields":5486},{"tags":5477,"concepts":5478},[],[],{"space":5480,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5482,"publishedVersion":506,"revision":62,"contentType":5484,"locale":29},{"sys":5481},{"type":12,"linkType":13,"id":14},{"sys":5483},{"id":21,"type":12,"linkType":22},{"sys":5485},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5487,"metaTitle":516,"metaDescription":517,"mainTitle":5488,"subtitle":535,"heroImage":5503,"ctaButton":558,"ctaLink":559},[515],{"data":5489,"content":5490,"nodeType":74},{},[5491,5497],{"data":5492,"content":5493,"nodeType":78},{},[5494],{"data":5495,"marks":5496,"value":527,"nodeType":82},{},[],{"data":5498,"content":5499,"nodeType":87},{},[5500],{"data":5501,"marks":5502,"value":534,"nodeType":82},{},[],{"metadata":5504,"sys":5507,"fields":5512},{"tags":5505,"concepts":5506},[],[],{"space":5508,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5510,"publishedVersion":62,"revision":44,"locale":29},{"sys":5509},{"type":12,"linkType":13,"id":14},{"sys":5511},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5513},{"url":550,"details":5514,"fileName":556,"contentType":557},{"size":552,"image":5515},{"width":554,"height":555},{"sys":5517,"fields":5520},{"id":5518,"createdAt":5519},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":5521,"slug":5522,"articleIntro":5521,"category":5523},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[5524],{"metadata":5525,"sys":5528,"fields":5535},{"tags":5526,"concepts":5527},[],[],{"space":5529,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5531,"publishedVersion":506,"revision":62,"contentType":5533,"locale":29},{"sys":5530},{"type":12,"linkType":13,"id":14},{"sys":5532},{"id":21,"type":12,"linkType":22},{"sys":5534},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5536,"metaTitle":516,"metaDescription":517,"mainTitle":5537,"subtitle":535,"heroImage":5552,"ctaButton":558,"ctaLink":559},[515],{"data":5538,"content":5539,"nodeType":74},{},[5540,5546],{"data":5541,"content":5542,"nodeType":78},{},[5543],{"data":5544,"marks":5545,"value":527,"nodeType":82},{},[],{"data":5547,"content":5548,"nodeType":87},{},[5549],{"data":5550,"marks":5551,"value":534,"nodeType":82},{},[],{"metadata":5553,"sys":5556,"fields":5561},{"tags":5554,"concepts":5555},[],[],{"space":5557,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5559,"publishedVersion":62,"revision":44,"locale":29},{"sys":5558},{"type":12,"linkType":13,"id":14},{"sys":5560},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5562},{"url":550,"details":5563,"fileName":556,"contentType":557},{"size":552,"image":5564},{"width":554,"height":555},{"sys":5566,"fields":5569},{"id":5567,"createdAt":5568},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":5570,"slug":5571,"articleIntro":5570,"category":5572},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[5573],{"metadata":5574,"sys":5577,"fields":5584},{"tags":5575,"concepts":5576},[],[],{"space":5578,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5580,"publishedVersion":506,"revision":62,"contentType":5582,"locale":29},{"sys":5579},{"type":12,"linkType":13,"id":14},{"sys":5581},{"id":21,"type":12,"linkType":22},{"sys":5583},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5585,"metaTitle":516,"metaDescription":517,"mainTitle":5586,"subtitle":535,"heroImage":5601,"ctaButton":558,"ctaLink":559},[515],{"data":5587,"content":5588,"nodeType":74},{},[5589,5595],{"data":5590,"content":5591,"nodeType":78},{},[5592],{"data":5593,"marks":5594,"value":527,"nodeType":82},{},[],{"data":5596,"content":5597,"nodeType":87},{},[5598],{"data":5599,"marks":5600,"value":534,"nodeType":82},{},[],{"metadata":5602,"sys":5605,"fields":5610},{"tags":5603,"concepts":5604},[],[],{"space":5606,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5608,"publishedVersion":62,"revision":44,"locale":29},{"sys":5607},{"type":12,"linkType":13,"id":14},{"sys":5609},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5611},{"url":550,"details":5612,"fileName":556,"contentType":557},{"size":552,"image":5613},{"width":554,"height":555},{"sys":5615,"fields":5618},{"id":5616,"createdAt":5617},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":5619,"slug":5620,"articleIntro":5619,"category":5621},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[5622],{"metadata":5623,"sys":5626,"fields":5633},{"tags":5624,"concepts":5625},[],[],{"space":5627,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5629,"publishedVersion":506,"revision":62,"contentType":5631,"locale":29},{"sys":5628},{"type":12,"linkType":13,"id":14},{"sys":5630},{"id":21,"type":12,"linkType":22},{"sys":5632},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5634,"metaTitle":516,"metaDescription":517,"mainTitle":5635,"subtitle":535,"heroImage":5650,"ctaButton":558,"ctaLink":559},[515],{"data":5636,"content":5637,"nodeType":74},{},[5638,5644],{"data":5639,"content":5640,"nodeType":78},{},[5641],{"data":5642,"marks":5643,"value":527,"nodeType":82},{},[],{"data":5645,"content":5646,"nodeType":87},{},[5647],{"data":5648,"marks":5649,"value":534,"nodeType":82},{},[],{"metadata":5651,"sys":5654,"fields":5659},{"tags":5652,"concepts":5653},[],[],{"space":5655,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5657,"publishedVersion":62,"revision":44,"locale":29},{"sys":5656},{"type":12,"linkType":13,"id":14},{"sys":5658},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5660},{"url":550,"details":5661,"fileName":556,"contentType":557},{"size":552,"image":5662},{"width":554,"height":555},{"sys":5664,"fields":5667},{"id":5665,"createdAt":5666},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":5668,"slug":5669,"articleIntro":5668,"category":5670},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[5671],{"metadata":5672,"sys":5675,"fields":5682},{"tags":5673,"concepts":5674},[],[],{"space":5676,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5678,"publishedVersion":506,"revision":62,"contentType":5680,"locale":29},{"sys":5677},{"type":12,"linkType":13,"id":14},{"sys":5679},{"id":21,"type":12,"linkType":22},{"sys":5681},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5683,"metaTitle":516,"metaDescription":517,"mainTitle":5684,"subtitle":535,"heroImage":5699,"ctaButton":558,"ctaLink":559},[515],{"data":5685,"content":5686,"nodeType":74},{},[5687,5693],{"data":5688,"content":5689,"nodeType":78},{},[5690],{"data":5691,"marks":5692,"value":527,"nodeType":82},{},[],{"data":5694,"content":5695,"nodeType":87},{},[5696],{"data":5697,"marks":5698,"value":534,"nodeType":82},{},[],{"metadata":5700,"sys":5703,"fields":5708},{"tags":5701,"concepts":5702},[],[],{"space":5704,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5706,"publishedVersion":62,"revision":44,"locale":29},{"sys":5705},{"type":12,"linkType":13,"id":14},{"sys":5707},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5709},{"url":550,"details":5710,"fileName":556,"contentType":557},{"size":552,"image":5711},{"width":554,"height":555},{"sys":5713,"fields":5716},{"id":5714,"createdAt":5715},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":5717,"slug":5718,"articleIntro":5717,"category":5719},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[5720],{"metadata":5721,"sys":5724,"fields":5731},{"tags":5722,"concepts":5723},[],[],{"space":5725,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5727,"publishedVersion":506,"revision":62,"contentType":5729,"locale":29},{"sys":5726},{"type":12,"linkType":13,"id":14},{"sys":5728},{"id":21,"type":12,"linkType":22},{"sys":5730},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5732,"metaTitle":516,"metaDescription":517,"mainTitle":5733,"subtitle":535,"heroImage":5748,"ctaButton":558,"ctaLink":559},[515],{"data":5734,"content":5735,"nodeType":74},{},[5736,5742],{"data":5737,"content":5738,"nodeType":78},{},[5739],{"data":5740,"marks":5741,"value":527,"nodeType":82},{},[],{"data":5743,"content":5744,"nodeType":87},{},[5745],{"data":5746,"marks":5747,"value":534,"nodeType":82},{},[],{"metadata":5749,"sys":5752,"fields":5757},{"tags":5750,"concepts":5751},[],[],{"space":5753,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5755,"publishedVersion":62,"revision":44,"locale":29},{"sys":5754},{"type":12,"linkType":13,"id":14},{"sys":5756},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5758},{"url":550,"details":5759,"fileName":556,"contentType":557},{"size":552,"image":5760},{"width":554,"height":555},{"sys":5762,"fields":5765},{"id":5763,"createdAt":5764},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":5766,"slug":5767,"articleIntro":5766,"category":5768},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[5769],{"metadata":5770,"sys":5773,"fields":5780},{"tags":5771,"concepts":5772},[],[],{"space":5774,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5776,"publishedVersion":506,"revision":62,"contentType":5778,"locale":29},{"sys":5775},{"type":12,"linkType":13,"id":14},{"sys":5777},{"id":21,"type":12,"linkType":22},{"sys":5779},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5781,"metaTitle":516,"metaDescription":517,"mainTitle":5782,"subtitle":535,"heroImage":5797,"ctaButton":558,"ctaLink":559},[515],{"data":5783,"content":5784,"nodeType":74},{},[5785,5791],{"data":5786,"content":5787,"nodeType":78},{},[5788],{"data":5789,"marks":5790,"value":527,"nodeType":82},{},[],{"data":5792,"content":5793,"nodeType":87},{},[5794],{"data":5795,"marks":5796,"value":534,"nodeType":82},{},[],{"metadata":5798,"sys":5801,"fields":5806},{"tags":5799,"concepts":5800},[],[],{"space":5802,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5804,"publishedVersion":62,"revision":44,"locale":29},{"sys":5803},{"type":12,"linkType":13,"id":14},{"sys":5805},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5807},{"url":550,"details":5808,"fileName":556,"contentType":557},{"size":552,"image":5809},{"width":554,"height":555},{"sys":5811,"fields":5814},{"id":5812,"createdAt":5813},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":5815,"slug":5816,"articleIntro":-1,"category":5817},"Compte 6257 - Réceptions","compte-6257-receptions",[5818],{"metadata":5819,"sys":5822,"fields":5829},{"tags":5820,"concepts":5821},[],[],{"space":5823,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5825,"publishedVersion":506,"revision":62,"contentType":5827,"locale":29},{"sys":5824},{"type":12,"linkType":13,"id":14},{"sys":5826},{"id":21,"type":12,"linkType":22},{"sys":5828},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5830,"metaTitle":516,"metaDescription":517,"mainTitle":5831,"subtitle":535,"heroImage":5846,"ctaButton":558,"ctaLink":559},[515],{"data":5832,"content":5833,"nodeType":74},{},[5834,5840],{"data":5835,"content":5836,"nodeType":78},{},[5837],{"data":5838,"marks":5839,"value":527,"nodeType":82},{},[],{"data":5841,"content":5842,"nodeType":87},{},[5843],{"data":5844,"marks":5845,"value":534,"nodeType":82},{},[],{"metadata":5847,"sys":5850,"fields":5855},{"tags":5848,"concepts":5849},[],[],{"space":5851,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5853,"publishedVersion":62,"revision":44,"locale":29},{"sys":5852},{"type":12,"linkType":13,"id":14},{"sys":5854},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5856},{"url":550,"details":5857,"fileName":556,"contentType":557},{"size":552,"image":5858},{"width":554,"height":555},{"sys":5860,"fields":5863},{"id":5861,"createdAt":5862},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":5864,"slug":5865,"articleIntro":-1,"category":5866},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[5867],{"metadata":5868,"sys":5871,"fields":5878},{"tags":5869,"concepts":5870},[],[],{"space":5872,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5874,"publishedVersion":506,"revision":62,"contentType":5876,"locale":29},{"sys":5873},{"type":12,"linkType":13,"id":14},{"sys":5875},{"id":21,"type":12,"linkType":22},{"sys":5877},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5879,"metaTitle":516,"metaDescription":517,"mainTitle":5880,"subtitle":535,"heroImage":5895,"ctaButton":558,"ctaLink":559},[515],{"data":5881,"content":5882,"nodeType":74},{},[5883,5889],{"data":5884,"content":5885,"nodeType":78},{},[5886],{"data":5887,"marks":5888,"value":527,"nodeType":82},{},[],{"data":5890,"content":5891,"nodeType":87},{},[5892],{"data":5893,"marks":5894,"value":534,"nodeType":82},{},[],{"metadata":5896,"sys":5899,"fields":5904},{"tags":5897,"concepts":5898},[],[],{"space":5900,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5902,"publishedVersion":62,"revision":44,"locale":29},{"sys":5901},{"type":12,"linkType":13,"id":14},{"sys":5903},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5905},{"url":550,"details":5906,"fileName":556,"contentType":557},{"size":552,"image":5907},{"width":554,"height":555},{"sys":5909,"fields":5912},{"id":5910,"createdAt":5911},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":5913,"slug":5914,"articleIntro":-1,"category":5915},"Compte 512 - Banques","compte-512-banques",[5916],{"metadata":5917,"sys":5920,"fields":5927},{"tags":5918,"concepts":5919},[],[],{"space":5921,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5923,"publishedVersion":506,"revision":62,"contentType":5925,"locale":29},{"sys":5922},{"type":12,"linkType":13,"id":14},{"sys":5924},{"id":21,"type":12,"linkType":22},{"sys":5926},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5928,"metaTitle":516,"metaDescription":517,"mainTitle":5929,"subtitle":535,"heroImage":5944,"ctaButton":558,"ctaLink":559},[515],{"data":5930,"content":5931,"nodeType":74},{},[5932,5938],{"data":5933,"content":5934,"nodeType":78},{},[5935],{"data":5936,"marks":5937,"value":527,"nodeType":82},{},[],{"data":5939,"content":5940,"nodeType":87},{},[5941],{"data":5942,"marks":5943,"value":534,"nodeType":82},{},[],{"metadata":5945,"sys":5948,"fields":5953},{"tags":5946,"concepts":5947},[],[],{"space":5949,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":5951,"publishedVersion":62,"revision":44,"locale":29},{"sys":5950},{"type":12,"linkType":13,"id":14},{"sys":5952},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":5954},{"url":550,"details":5955,"fileName":556,"contentType":557},{"size":552,"image":5956},{"width":554,"height":555},{"sys":5958,"fields":5961},{"id":5959,"createdAt":5960},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":5962,"slug":5963,"articleIntro":5962,"category":5964},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[5965],{"metadata":5966,"sys":5969,"fields":5976},{"tags":5967,"concepts":5968},[],[],{"space":5970,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":5972,"publishedVersion":506,"revision":62,"contentType":5974,"locale":29},{"sys":5971},{"type":12,"linkType":13,"id":14},{"sys":5973},{"id":21,"type":12,"linkType":22},{"sys":5975},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":5977,"metaTitle":516,"metaDescription":517,"mainTitle":5978,"subtitle":535,"heroImage":5993,"ctaButton":558,"ctaLink":559},[515],{"data":5979,"content":5980,"nodeType":74},{},[5981,5987],{"data":5982,"content":5983,"nodeType":78},{},[5984],{"data":5985,"marks":5986,"value":527,"nodeType":82},{},[],{"data":5988,"content":5989,"nodeType":87},{},[5990],{"data":5991,"marks":5992,"value":534,"nodeType":82},{},[],{"metadata":5994,"sys":5997,"fields":6002},{"tags":5995,"concepts":5996},[],[],{"space":5998,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6000,"publishedVersion":62,"revision":44,"locale":29},{"sys":5999},{"type":12,"linkType":13,"id":14},{"sys":6001},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6003},{"url":550,"details":6004,"fileName":556,"contentType":557},{"size":552,"image":6005},{"width":554,"height":555},{"sys":6007,"fields":6010},{"id":6008,"createdAt":6009},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":6011,"slug":6012,"articleIntro":6011,"category":6013},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[6014],{"metadata":6015,"sys":6018,"fields":6025},{"tags":6016,"concepts":6017},[],[],{"space":6019,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6021,"publishedVersion":506,"revision":62,"contentType":6023,"locale":29},{"sys":6020},{"type":12,"linkType":13,"id":14},{"sys":6022},{"id":21,"type":12,"linkType":22},{"sys":6024},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6026,"metaTitle":516,"metaDescription":517,"mainTitle":6027,"subtitle":535,"heroImage":6042,"ctaButton":558,"ctaLink":559},[515],{"data":6028,"content":6029,"nodeType":74},{},[6030,6036],{"data":6031,"content":6032,"nodeType":78},{},[6033],{"data":6034,"marks":6035,"value":527,"nodeType":82},{},[],{"data":6037,"content":6038,"nodeType":87},{},[6039],{"data":6040,"marks":6041,"value":534,"nodeType":82},{},[],{"metadata":6043,"sys":6046,"fields":6051},{"tags":6044,"concepts":6045},[],[],{"space":6047,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6049,"publishedVersion":62,"revision":44,"locale":29},{"sys":6048},{"type":12,"linkType":13,"id":14},{"sys":6050},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6052},{"url":550,"details":6053,"fileName":556,"contentType":557},{"size":552,"image":6054},{"width":554,"height":555},{"sys":6056,"fields":6059},{"id":6057,"createdAt":6058},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":6060,"slug":6061,"articleIntro":6060,"category":6062},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[6063],{"metadata":6064,"sys":6067,"fields":6074},{"tags":6065,"concepts":6066},[],[],{"space":6068,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6070,"publishedVersion":506,"revision":62,"contentType":6072,"locale":29},{"sys":6069},{"type":12,"linkType":13,"id":14},{"sys":6071},{"id":21,"type":12,"linkType":22},{"sys":6073},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6075,"metaTitle":516,"metaDescription":517,"mainTitle":6076,"subtitle":535,"heroImage":6091,"ctaButton":558,"ctaLink":559},[515],{"data":6077,"content":6078,"nodeType":74},{},[6079,6085],{"data":6080,"content":6081,"nodeType":78},{},[6082],{"data":6083,"marks":6084,"value":527,"nodeType":82},{},[],{"data":6086,"content":6087,"nodeType":87},{},[6088],{"data":6089,"marks":6090,"value":534,"nodeType":82},{},[],{"metadata":6092,"sys":6095,"fields":6100},{"tags":6093,"concepts":6094},[],[],{"space":6096,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6098,"publishedVersion":62,"revision":44,"locale":29},{"sys":6097},{"type":12,"linkType":13,"id":14},{"sys":6099},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6101},{"url":550,"details":6102,"fileName":556,"contentType":557},{"size":552,"image":6103},{"width":554,"height":555},{"sys":6105,"fields":6108},{"id":6106,"createdAt":6107},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":6109,"slug":6110,"articleIntro":6109,"category":6111},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[6112],{"metadata":6113,"sys":6116,"fields":6123},{"tags":6114,"concepts":6115},[],[],{"space":6117,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6119,"publishedVersion":506,"revision":62,"contentType":6121,"locale":29},{"sys":6118},{"type":12,"linkType":13,"id":14},{"sys":6120},{"id":21,"type":12,"linkType":22},{"sys":6122},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6124,"metaTitle":516,"metaDescription":517,"mainTitle":6125,"subtitle":535,"heroImage":6140,"ctaButton":558,"ctaLink":559},[515],{"data":6126,"content":6127,"nodeType":74},{},[6128,6134],{"data":6129,"content":6130,"nodeType":78},{},[6131],{"data":6132,"marks":6133,"value":527,"nodeType":82},{},[],{"data":6135,"content":6136,"nodeType":87},{},[6137],{"data":6138,"marks":6139,"value":534,"nodeType":82},{},[],{"metadata":6141,"sys":6144,"fields":6149},{"tags":6142,"concepts":6143},[],[],{"space":6145,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6147,"publishedVersion":62,"revision":44,"locale":29},{"sys":6146},{"type":12,"linkType":13,"id":14},{"sys":6148},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6150},{"url":550,"details":6151,"fileName":556,"contentType":557},{"size":552,"image":6152},{"width":554,"height":555},{"sys":6154,"fields":6156},{"id":6155,"createdAt":5568},"2TO1W2hucSJxWox9xj2EhW",{"title":6157,"slug":6158,"articleIntro":6157,"category":6159},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[6160],{"metadata":6161,"sys":6164,"fields":6171},{"tags":6162,"concepts":6163},[],[],{"space":6165,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6167,"publishedVersion":506,"revision":62,"contentType":6169,"locale":29},{"sys":6166},{"type":12,"linkType":13,"id":14},{"sys":6168},{"id":21,"type":12,"linkType":22},{"sys":6170},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6172,"metaTitle":516,"metaDescription":517,"mainTitle":6173,"subtitle":535,"heroImage":6188,"ctaButton":558,"ctaLink":559},[515],{"data":6174,"content":6175,"nodeType":74},{},[6176,6182],{"data":6177,"content":6178,"nodeType":78},{},[6179],{"data":6180,"marks":6181,"value":527,"nodeType":82},{},[],{"data":6183,"content":6184,"nodeType":87},{},[6185],{"data":6186,"marks":6187,"value":534,"nodeType":82},{},[],{"metadata":6189,"sys":6192,"fields":6197},{"tags":6190,"concepts":6191},[],[],{"space":6193,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6195,"publishedVersion":62,"revision":44,"locale":29},{"sys":6194},{"type":12,"linkType":13,"id":14},{"sys":6196},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6198},{"url":550,"details":6199,"fileName":556,"contentType":557},{"size":552,"image":6200},{"width":554,"height":555},{"sys":6202,"fields":6205},{"id":6203,"createdAt":6204},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":6206,"slug":6207,"articleIntro":6206,"category":6208},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[6209],{"metadata":6210,"sys":6213,"fields":6220},{"tags":6211,"concepts":6212},[],[],{"space":6214,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6216,"publishedVersion":506,"revision":62,"contentType":6218,"locale":29},{"sys":6215},{"type":12,"linkType":13,"id":14},{"sys":6217},{"id":21,"type":12,"linkType":22},{"sys":6219},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6221,"metaTitle":516,"metaDescription":517,"mainTitle":6222,"subtitle":535,"heroImage":6237,"ctaButton":558,"ctaLink":559},[515],{"data":6223,"content":6224,"nodeType":74},{},[6225,6231],{"data":6226,"content":6227,"nodeType":78},{},[6228],{"data":6229,"marks":6230,"value":527,"nodeType":82},{},[],{"data":6232,"content":6233,"nodeType":87},{},[6234],{"data":6235,"marks":6236,"value":534,"nodeType":82},{},[],{"metadata":6238,"sys":6241,"fields":6246},{"tags":6239,"concepts":6240},[],[],{"space":6242,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6244,"publishedVersion":62,"revision":44,"locale":29},{"sys":6243},{"type":12,"linkType":13,"id":14},{"sys":6245},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6247},{"url":550,"details":6248,"fileName":556,"contentType":557},{"size":552,"image":6249},{"width":554,"height":555},{"sys":6251,"fields":6254},{"id":6252,"createdAt":6253},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":6255,"slug":6256,"articleIntro":6255,"category":6257},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[6258],{"metadata":6259,"sys":6262,"fields":6269},{"tags":6260,"concepts":6261},[],[],{"space":6263,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6265,"publishedVersion":506,"revision":62,"contentType":6267,"locale":29},{"sys":6264},{"type":12,"linkType":13,"id":14},{"sys":6266},{"id":21,"type":12,"linkType":22},{"sys":6268},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6270,"metaTitle":516,"metaDescription":517,"mainTitle":6271,"subtitle":535,"heroImage":6286,"ctaButton":558,"ctaLink":559},[515],{"data":6272,"content":6273,"nodeType":74},{},[6274,6280],{"data":6275,"content":6276,"nodeType":78},{},[6277],{"data":6278,"marks":6279,"value":527,"nodeType":82},{},[],{"data":6281,"content":6282,"nodeType":87},{},[6283],{"data":6284,"marks":6285,"value":534,"nodeType":82},{},[],{"metadata":6287,"sys":6290,"fields":6295},{"tags":6288,"concepts":6289},[],[],{"space":6291,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6293,"publishedVersion":62,"revision":44,"locale":29},{"sys":6292},{"type":12,"linkType":13,"id":14},{"sys":6294},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6296},{"url":550,"details":6297,"fileName":556,"contentType":557},{"size":552,"image":6298},{"width":554,"height":555},{"sys":6300,"fields":6303},{"id":6301,"createdAt":6302},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":6304,"slug":6305,"articleIntro":6304,"category":6306},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[6307],{"metadata":6308,"sys":6311,"fields":6318},{"tags":6309,"concepts":6310},[],[],{"space":6312,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6314,"publishedVersion":506,"revision":62,"contentType":6316,"locale":29},{"sys":6313},{"type":12,"linkType":13,"id":14},{"sys":6315},{"id":21,"type":12,"linkType":22},{"sys":6317},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6319,"metaTitle":516,"metaDescription":517,"mainTitle":6320,"subtitle":535,"heroImage":6335,"ctaButton":558,"ctaLink":559},[515],{"data":6321,"content":6322,"nodeType":74},{},[6323,6329],{"data":6324,"content":6325,"nodeType":78},{},[6326],{"data":6327,"marks":6328,"value":527,"nodeType":82},{},[],{"data":6330,"content":6331,"nodeType":87},{},[6332],{"data":6333,"marks":6334,"value":534,"nodeType":82},{},[],{"metadata":6336,"sys":6339,"fields":6344},{"tags":6337,"concepts":6338},[],[],{"space":6340,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6342,"publishedVersion":62,"revision":44,"locale":29},{"sys":6341},{"type":12,"linkType":13,"id":14},{"sys":6343},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6345},{"url":550,"details":6346,"fileName":556,"contentType":557},{"size":552,"image":6347},{"width":554,"height":555},{"sys":6349,"fields":6352},{"id":6350,"createdAt":6351},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":6353,"slug":6354,"articleIntro":6353,"category":6355},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[6356],{"metadata":6357,"sys":6360,"fields":6367},{"tags":6358,"concepts":6359},[],[],{"space":6361,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6363,"publishedVersion":506,"revision":62,"contentType":6365,"locale":29},{"sys":6362},{"type":12,"linkType":13,"id":14},{"sys":6364},{"id":21,"type":12,"linkType":22},{"sys":6366},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6368,"metaTitle":516,"metaDescription":517,"mainTitle":6369,"subtitle":535,"heroImage":6384,"ctaButton":558,"ctaLink":559},[515],{"data":6370,"content":6371,"nodeType":74},{},[6372,6378],{"data":6373,"content":6374,"nodeType":78},{},[6375],{"data":6376,"marks":6377,"value":527,"nodeType":82},{},[],{"data":6379,"content":6380,"nodeType":87},{},[6381],{"data":6382,"marks":6383,"value":534,"nodeType":82},{},[],{"metadata":6385,"sys":6388,"fields":6393},{"tags":6386,"concepts":6387},[],[],{"space":6389,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6391,"publishedVersion":62,"revision":44,"locale":29},{"sys":6390},{"type":12,"linkType":13,"id":14},{"sys":6392},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6394},{"url":550,"details":6395,"fileName":556,"contentType":557},{"size":552,"image":6396},{"width":554,"height":555},{"sys":6398,"fields":6401},{"id":6399,"createdAt":6400},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":6402,"slug":6403,"articleIntro":-1,"category":6404},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[6405],{"metadata":6406,"sys":6409,"fields":6416},{"tags":6407,"concepts":6408},[],[],{"space":6410,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6412,"publishedVersion":506,"revision":62,"contentType":6414,"locale":29},{"sys":6411},{"type":12,"linkType":13,"id":14},{"sys":6413},{"id":21,"type":12,"linkType":22},{"sys":6415},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6417,"metaTitle":516,"metaDescription":517,"mainTitle":6418,"subtitle":535,"heroImage":6433,"ctaButton":558,"ctaLink":559},[515],{"data":6419,"content":6420,"nodeType":74},{},[6421,6427],{"data":6422,"content":6423,"nodeType":78},{},[6424],{"data":6425,"marks":6426,"value":527,"nodeType":82},{},[],{"data":6428,"content":6429,"nodeType":87},{},[6430],{"data":6431,"marks":6432,"value":534,"nodeType":82},{},[],{"metadata":6434,"sys":6437,"fields":6442},{"tags":6435,"concepts":6436},[],[],{"space":6438,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6440,"publishedVersion":62,"revision":44,"locale":29},{"sys":6439},{"type":12,"linkType":13,"id":14},{"sys":6441},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6443},{"url":550,"details":6444,"fileName":556,"contentType":557},{"size":552,"image":6445},{"width":554,"height":555},{"sys":6447,"fields":6450},{"id":6448,"createdAt":6449},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":6451,"slug":6452,"articleIntro":6451,"category":6453},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[6454],{"metadata":6455,"sys":6458,"fields":6465},{"tags":6456,"concepts":6457},[],[],{"space":6459,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6461,"publishedVersion":506,"revision":62,"contentType":6463,"locale":29},{"sys":6460},{"type":12,"linkType":13,"id":14},{"sys":6462},{"id":21,"type":12,"linkType":22},{"sys":6464},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6466,"metaTitle":516,"metaDescription":517,"mainTitle":6467,"subtitle":535,"heroImage":6482,"ctaButton":558,"ctaLink":559},[515],{"data":6468,"content":6469,"nodeType":74},{},[6470,6476],{"data":6471,"content":6472,"nodeType":78},{},[6473],{"data":6474,"marks":6475,"value":527,"nodeType":82},{},[],{"data":6477,"content":6478,"nodeType":87},{},[6479],{"data":6480,"marks":6481,"value":534,"nodeType":82},{},[],{"metadata":6483,"sys":6486,"fields":6491},{"tags":6484,"concepts":6485},[],[],{"space":6487,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6489,"publishedVersion":62,"revision":44,"locale":29},{"sys":6488},{"type":12,"linkType":13,"id":14},{"sys":6490},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6492},{"url":550,"details":6493,"fileName":556,"contentType":557},{"size":552,"image":6494},{"width":554,"height":555},{"sys":6496,"fields":6499},{"id":6497,"createdAt":6498},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":6500,"slug":6501,"articleIntro":6500,"category":6502},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[6503],{"metadata":6504,"sys":6507,"fields":6514},{"tags":6505,"concepts":6506},[],[],{"space":6508,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6510,"publishedVersion":506,"revision":62,"contentType":6512,"locale":29},{"sys":6509},{"type":12,"linkType":13,"id":14},{"sys":6511},{"id":21,"type":12,"linkType":22},{"sys":6513},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6515,"metaTitle":516,"metaDescription":517,"mainTitle":6516,"subtitle":535,"heroImage":6531,"ctaButton":558,"ctaLink":559},[515],{"data":6517,"content":6518,"nodeType":74},{},[6519,6525],{"data":6520,"content":6521,"nodeType":78},{},[6522],{"data":6523,"marks":6524,"value":527,"nodeType":82},{},[],{"data":6526,"content":6527,"nodeType":87},{},[6528],{"data":6529,"marks":6530,"value":534,"nodeType":82},{},[],{"metadata":6532,"sys":6535,"fields":6540},{"tags":6533,"concepts":6534},[],[],{"space":6536,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6538,"publishedVersion":62,"revision":44,"locale":29},{"sys":6537},{"type":12,"linkType":13,"id":14},{"sys":6539},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6541},{"url":550,"details":6542,"fileName":556,"contentType":557},{"size":552,"image":6543},{"width":554,"height":555},{"sys":6545,"fields":6548},{"id":6546,"createdAt":6547},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":6549,"slug":6550,"articleIntro":6549,"category":6551},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[6552],{"metadata":6553,"sys":6556,"fields":6563},{"tags":6554,"concepts":6555},[],[],{"space":6557,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6559,"publishedVersion":506,"revision":62,"contentType":6561,"locale":29},{"sys":6558},{"type":12,"linkType":13,"id":14},{"sys":6560},{"id":21,"type":12,"linkType":22},{"sys":6562},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6564,"metaTitle":516,"metaDescription":517,"mainTitle":6565,"subtitle":535,"heroImage":6580,"ctaButton":558,"ctaLink":559},[515],{"data":6566,"content":6567,"nodeType":74},{},[6568,6574],{"data":6569,"content":6570,"nodeType":78},{},[6571],{"data":6572,"marks":6573,"value":527,"nodeType":82},{},[],{"data":6575,"content":6576,"nodeType":87},{},[6577],{"data":6578,"marks":6579,"value":534,"nodeType":82},{},[],{"metadata":6581,"sys":6584,"fields":6589},{"tags":6582,"concepts":6583},[],[],{"space":6585,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6587,"publishedVersion":62,"revision":44,"locale":29},{"sys":6586},{"type":12,"linkType":13,"id":14},{"sys":6588},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6590},{"url":550,"details":6591,"fileName":556,"contentType":557},{"size":552,"image":6592},{"width":554,"height":555},{"sys":6594,"fields":6597},{"id":6595,"createdAt":6596},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":6598,"slug":6599,"articleIntro":6598,"category":6600},"613 - Locations","compte-613-locations",[6601],{"metadata":6602,"sys":6605,"fields":6612},{"tags":6603,"concepts":6604},[],[],{"space":6606,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6608,"publishedVersion":506,"revision":62,"contentType":6610,"locale":29},{"sys":6607},{"type":12,"linkType":13,"id":14},{"sys":6609},{"id":21,"type":12,"linkType":22},{"sys":6611},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6613,"metaTitle":516,"metaDescription":517,"mainTitle":6614,"subtitle":535,"heroImage":6629,"ctaButton":558,"ctaLink":559},[515],{"data":6615,"content":6616,"nodeType":74},{},[6617,6623],{"data":6618,"content":6619,"nodeType":78},{},[6620],{"data":6621,"marks":6622,"value":527,"nodeType":82},{},[],{"data":6624,"content":6625,"nodeType":87},{},[6626],{"data":6627,"marks":6628,"value":534,"nodeType":82},{},[],{"metadata":6630,"sys":6633,"fields":6638},{"tags":6631,"concepts":6632},[],[],{"space":6634,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6636,"publishedVersion":62,"revision":44,"locale":29},{"sys":6635},{"type":12,"linkType":13,"id":14},{"sys":6637},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6639},{"url":550,"details":6640,"fileName":556,"contentType":557},{"size":552,"image":6641},{"width":554,"height":555},{"sys":6643,"fields":6646},{"id":6644,"createdAt":6645},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":6647,"slug":6648,"articleIntro":-1,"category":6649},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[6650],{"metadata":6651,"sys":6654,"fields":6661},{"tags":6652,"concepts":6653},[],[],{"space":6655,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6657,"publishedVersion":506,"revision":62,"contentType":6659,"locale":29},{"sys":6656},{"type":12,"linkType":13,"id":14},{"sys":6658},{"id":21,"type":12,"linkType":22},{"sys":6660},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6662,"metaTitle":516,"metaDescription":517,"mainTitle":6663,"subtitle":535,"heroImage":6678,"ctaButton":558,"ctaLink":559},[515],{"data":6664,"content":6665,"nodeType":74},{},[6666,6672],{"data":6667,"content":6668,"nodeType":78},{},[6669],{"data":6670,"marks":6671,"value":527,"nodeType":82},{},[],{"data":6673,"content":6674,"nodeType":87},{},[6675],{"data":6676,"marks":6677,"value":534,"nodeType":82},{},[],{"metadata":6679,"sys":6682,"fields":6687},{"tags":6680,"concepts":6681},[],[],{"space":6683,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6685,"publishedVersion":62,"revision":44,"locale":29},{"sys":6684},{"type":12,"linkType":13,"id":14},{"sys":6686},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6688},{"url":550,"details":6689,"fileName":556,"contentType":557},{"size":552,"image":6690},{"width":554,"height":555},{"sys":6692,"fields":6695},{"id":6693,"createdAt":6694},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":6696,"slug":6697,"articleIntro":6696,"category":6698},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[6699],{"metadata":6700,"sys":6703,"fields":6710},{"tags":6701,"concepts":6702},[],[],{"space":6704,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6706,"publishedVersion":506,"revision":62,"contentType":6708,"locale":29},{"sys":6705},{"type":12,"linkType":13,"id":14},{"sys":6707},{"id":21,"type":12,"linkType":22},{"sys":6709},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6711,"metaTitle":516,"metaDescription":517,"mainTitle":6712,"subtitle":535,"heroImage":6727,"ctaButton":558,"ctaLink":559},[515],{"data":6713,"content":6714,"nodeType":74},{},[6715,6721],{"data":6716,"content":6717,"nodeType":78},{},[6718],{"data":6719,"marks":6720,"value":527,"nodeType":82},{},[],{"data":6722,"content":6723,"nodeType":87},{},[6724],{"data":6725,"marks":6726,"value":534,"nodeType":82},{},[],{"metadata":6728,"sys":6731,"fields":6736},{"tags":6729,"concepts":6730},[],[],{"space":6732,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6734,"publishedVersion":62,"revision":44,"locale":29},{"sys":6733},{"type":12,"linkType":13,"id":14},{"sys":6735},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6737},{"url":550,"details":6738,"fileName":556,"contentType":557},{"size":552,"image":6739},{"width":554,"height":555},{"sys":6741,"fields":6744},{"id":6742,"createdAt":6743},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":6745,"slug":6746,"articleIntro":6745,"category":6747},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[6748],{"metadata":6749,"sys":6752,"fields":6759},{"tags":6750,"concepts":6751},[],[],{"space":6753,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6755,"publishedVersion":506,"revision":62,"contentType":6757,"locale":29},{"sys":6754},{"type":12,"linkType":13,"id":14},{"sys":6756},{"id":21,"type":12,"linkType":22},{"sys":6758},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6760,"metaTitle":516,"metaDescription":517,"mainTitle":6761,"subtitle":535,"heroImage":6776,"ctaButton":558,"ctaLink":559},[515],{"data":6762,"content":6763,"nodeType":74},{},[6764,6770],{"data":6765,"content":6766,"nodeType":78},{},[6767],{"data":6768,"marks":6769,"value":527,"nodeType":82},{},[],{"data":6771,"content":6772,"nodeType":87},{},[6773],{"data":6774,"marks":6775,"value":534,"nodeType":82},{},[],{"metadata":6777,"sys":6780,"fields":6785},{"tags":6778,"concepts":6779},[],[],{"space":6781,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6783,"publishedVersion":62,"revision":44,"locale":29},{"sys":6782},{"type":12,"linkType":13,"id":14},{"sys":6784},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6786},{"url":550,"details":6787,"fileName":556,"contentType":557},{"size":552,"image":6788},{"width":554,"height":555},{"sys":6790,"fields":6793},{"id":6791,"createdAt":6792},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":6794,"slug":6795,"articleIntro":6794,"category":6796},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[6797],{"metadata":6798,"sys":6801,"fields":6808},{"tags":6799,"concepts":6800},[],[],{"space":6802,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6804,"publishedVersion":506,"revision":62,"contentType":6806,"locale":29},{"sys":6803},{"type":12,"linkType":13,"id":14},{"sys":6805},{"id":21,"type":12,"linkType":22},{"sys":6807},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6809,"metaTitle":516,"metaDescription":517,"mainTitle":6810,"subtitle":535,"heroImage":6825,"ctaButton":558,"ctaLink":559},[515],{"data":6811,"content":6812,"nodeType":74},{},[6813,6819],{"data":6814,"content":6815,"nodeType":78},{},[6816],{"data":6817,"marks":6818,"value":527,"nodeType":82},{},[],{"data":6820,"content":6821,"nodeType":87},{},[6822],{"data":6823,"marks":6824,"value":534,"nodeType":82},{},[],{"metadata":6826,"sys":6829,"fields":6834},{"tags":6827,"concepts":6828},[],[],{"space":6830,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6832,"publishedVersion":62,"revision":44,"locale":29},{"sys":6831},{"type":12,"linkType":13,"id":14},{"sys":6833},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6835},{"url":550,"details":6836,"fileName":556,"contentType":557},{"size":552,"image":6837},{"width":554,"height":555},{"sys":6839,"fields":6842},{"id":6840,"createdAt":6841},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":6843,"slug":6844,"articleIntro":6843,"category":6845},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[6846],{"metadata":6847,"sys":6850,"fields":6857},{"tags":6848,"concepts":6849},[],[],{"space":6851,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6853,"publishedVersion":506,"revision":62,"contentType":6855,"locale":29},{"sys":6852},{"type":12,"linkType":13,"id":14},{"sys":6854},{"id":21,"type":12,"linkType":22},{"sys":6856},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6858,"metaTitle":516,"metaDescription":517,"mainTitle":6859,"subtitle":535,"heroImage":6874,"ctaButton":558,"ctaLink":559},[515],{"data":6860,"content":6861,"nodeType":74},{},[6862,6868],{"data":6863,"content":6864,"nodeType":78},{},[6865],{"data":6866,"marks":6867,"value":527,"nodeType":82},{},[],{"data":6869,"content":6870,"nodeType":87},{},[6871],{"data":6872,"marks":6873,"value":534,"nodeType":82},{},[],{"metadata":6875,"sys":6878,"fields":6883},{"tags":6876,"concepts":6877},[],[],{"space":6879,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6881,"publishedVersion":62,"revision":44,"locale":29},{"sys":6880},{"type":12,"linkType":13,"id":14},{"sys":6882},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6884},{"url":550,"details":6885,"fileName":556,"contentType":557},{"size":552,"image":6886},{"width":554,"height":555},{"sys":6888,"fields":6891},{"id":6889,"createdAt":6890},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":6892,"slug":6893,"articleIntro":6892,"category":6894},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[6895],{"metadata":6896,"sys":6899,"fields":6906},{"tags":6897,"concepts":6898},[],[],{"space":6900,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6902,"publishedVersion":506,"revision":62,"contentType":6904,"locale":29},{"sys":6901},{"type":12,"linkType":13,"id":14},{"sys":6903},{"id":21,"type":12,"linkType":22},{"sys":6905},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6907,"metaTitle":516,"metaDescription":517,"mainTitle":6908,"subtitle":535,"heroImage":6923,"ctaButton":558,"ctaLink":559},[515],{"data":6909,"content":6910,"nodeType":74},{},[6911,6917],{"data":6912,"content":6913,"nodeType":78},{},[6914],{"data":6915,"marks":6916,"value":527,"nodeType":82},{},[],{"data":6918,"content":6919,"nodeType":87},{},[6920],{"data":6921,"marks":6922,"value":534,"nodeType":82},{},[],{"metadata":6924,"sys":6927,"fields":6932},{"tags":6925,"concepts":6926},[],[],{"space":6928,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6930,"publishedVersion":62,"revision":44,"locale":29},{"sys":6929},{"type":12,"linkType":13,"id":14},{"sys":6931},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6933},{"url":550,"details":6934,"fileName":556,"contentType":557},{"size":552,"image":6935},{"width":554,"height":555},{"sys":6937,"fields":6940},{"id":6938,"createdAt":6939},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":6941,"slug":6942,"articleIntro":-1,"category":6943},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[6944],{"metadata":6945,"sys":6948,"fields":6955},{"tags":6946,"concepts":6947},[],[],{"space":6949,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":6951,"publishedVersion":506,"revision":62,"contentType":6953,"locale":29},{"sys":6950},{"type":12,"linkType":13,"id":14},{"sys":6952},{"id":21,"type":12,"linkType":22},{"sys":6954},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":6956,"metaTitle":516,"metaDescription":517,"mainTitle":6957,"subtitle":535,"heroImage":6972,"ctaButton":558,"ctaLink":559},[515],{"data":6958,"content":6959,"nodeType":74},{},[6960,6966],{"data":6961,"content":6962,"nodeType":78},{},[6963],{"data":6964,"marks":6965,"value":527,"nodeType":82},{},[],{"data":6967,"content":6968,"nodeType":87},{},[6969],{"data":6970,"marks":6971,"value":534,"nodeType":82},{},[],{"metadata":6973,"sys":6976,"fields":6981},{"tags":6974,"concepts":6975},[],[],{"space":6977,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":6979,"publishedVersion":62,"revision":44,"locale":29},{"sys":6978},{"type":12,"linkType":13,"id":14},{"sys":6980},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":6982},{"url":550,"details":6983,"fileName":556,"contentType":557},{"size":552,"image":6984},{"width":554,"height":555},{"sys":6986,"fields":6989},{"id":6987,"createdAt":6988},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":6990,"slug":6991,"articleIntro":-1,"category":6992},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[6993],{"metadata":6994,"sys":6997,"fields":7004},{"tags":6995,"concepts":6996},[],[],{"space":6998,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7000,"publishedVersion":506,"revision":62,"contentType":7002,"locale":29},{"sys":6999},{"type":12,"linkType":13,"id":14},{"sys":7001},{"id":21,"type":12,"linkType":22},{"sys":7003},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7005,"metaTitle":516,"metaDescription":517,"mainTitle":7006,"subtitle":535,"heroImage":7021,"ctaButton":558,"ctaLink":559},[515],{"data":7007,"content":7008,"nodeType":74},{},[7009,7015],{"data":7010,"content":7011,"nodeType":78},{},[7012],{"data":7013,"marks":7014,"value":527,"nodeType":82},{},[],{"data":7016,"content":7017,"nodeType":87},{},[7018],{"data":7019,"marks":7020,"value":534,"nodeType":82},{},[],{"metadata":7022,"sys":7025,"fields":7030},{"tags":7023,"concepts":7024},[],[],{"space":7026,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7028,"publishedVersion":62,"revision":44,"locale":29},{"sys":7027},{"type":12,"linkType":13,"id":14},{"sys":7029},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7031},{"url":550,"details":7032,"fileName":556,"contentType":557},{"size":552,"image":7033},{"width":554,"height":555},{"sys":7035,"fields":7038},{"id":7036,"createdAt":7037},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":7039,"slug":7040,"articleIntro":7039,"category":7041},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[7042],{"metadata":7043,"sys":7046,"fields":7053},{"tags":7044,"concepts":7045},[],[],{"space":7047,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7049,"publishedVersion":506,"revision":62,"contentType":7051,"locale":29},{"sys":7048},{"type":12,"linkType":13,"id":14},{"sys":7050},{"id":21,"type":12,"linkType":22},{"sys":7052},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7054,"metaTitle":516,"metaDescription":517,"mainTitle":7055,"subtitle":535,"heroImage":7070,"ctaButton":558,"ctaLink":559},[515],{"data":7056,"content":7057,"nodeType":74},{},[7058,7064],{"data":7059,"content":7060,"nodeType":78},{},[7061],{"data":7062,"marks":7063,"value":527,"nodeType":82},{},[],{"data":7065,"content":7066,"nodeType":87},{},[7067],{"data":7068,"marks":7069,"value":534,"nodeType":82},{},[],{"metadata":7071,"sys":7074,"fields":7079},{"tags":7072,"concepts":7073},[],[],{"space":7075,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7077,"publishedVersion":62,"revision":44,"locale":29},{"sys":7076},{"type":12,"linkType":13,"id":14},{"sys":7078},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7080},{"url":550,"details":7081,"fileName":556,"contentType":557},{"size":552,"image":7082},{"width":554,"height":555},{"sys":7084,"fields":7087},{"id":7085,"createdAt":7086},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":7088,"slug":7089,"articleIntro":7088,"category":7090},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[7091],{"metadata":7092,"sys":7095,"fields":7102},{"tags":7093,"concepts":7094},[],[],{"space":7096,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7098,"publishedVersion":506,"revision":62,"contentType":7100,"locale":29},{"sys":7097},{"type":12,"linkType":13,"id":14},{"sys":7099},{"id":21,"type":12,"linkType":22},{"sys":7101},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7103,"metaTitle":516,"metaDescription":517,"mainTitle":7104,"subtitle":535,"heroImage":7119,"ctaButton":558,"ctaLink":559},[515],{"data":7105,"content":7106,"nodeType":74},{},[7107,7113],{"data":7108,"content":7109,"nodeType":78},{},[7110],{"data":7111,"marks":7112,"value":527,"nodeType":82},{},[],{"data":7114,"content":7115,"nodeType":87},{},[7116],{"data":7117,"marks":7118,"value":534,"nodeType":82},{},[],{"metadata":7120,"sys":7123,"fields":7128},{"tags":7121,"concepts":7122},[],[],{"space":7124,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7126,"publishedVersion":62,"revision":44,"locale":29},{"sys":7125},{"type":12,"linkType":13,"id":14},{"sys":7127},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7129},{"url":550,"details":7130,"fileName":556,"contentType":557},{"size":552,"image":7131},{"width":554,"height":555},{"sys":7133,"fields":7136},{"id":7134,"createdAt":7135},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":7137,"slug":7138,"articleIntro":7137,"category":7139},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[7140],{"metadata":7141,"sys":7144,"fields":7151},{"tags":7142,"concepts":7143},[],[],{"space":7145,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7147,"publishedVersion":506,"revision":62,"contentType":7149,"locale":29},{"sys":7146},{"type":12,"linkType":13,"id":14},{"sys":7148},{"id":21,"type":12,"linkType":22},{"sys":7150},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7152,"metaTitle":516,"metaDescription":517,"mainTitle":7153,"subtitle":535,"heroImage":7168,"ctaButton":558,"ctaLink":559},[515],{"data":7154,"content":7155,"nodeType":74},{},[7156,7162],{"data":7157,"content":7158,"nodeType":78},{},[7159],{"data":7160,"marks":7161,"value":527,"nodeType":82},{},[],{"data":7163,"content":7164,"nodeType":87},{},[7165],{"data":7166,"marks":7167,"value":534,"nodeType":82},{},[],{"metadata":7169,"sys":7172,"fields":7177},{"tags":7170,"concepts":7171},[],[],{"space":7173,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7175,"publishedVersion":62,"revision":44,"locale":29},{"sys":7174},{"type":12,"linkType":13,"id":14},{"sys":7176},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7178},{"url":550,"details":7179,"fileName":556,"contentType":557},{"size":552,"image":7180},{"width":554,"height":555},{"sys":7182,"fields":7185},{"id":7183,"createdAt":7184},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":7186,"slug":7187,"articleIntro":7188,"category":7189},"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. ",[7190],{"metadata":7191,"sys":7194,"fields":7201},{"tags":7192,"concepts":7193},[],[],{"space":7195,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7197,"publishedVersion":506,"revision":62,"contentType":7199,"locale":29},{"sys":7196},{"type":12,"linkType":13,"id":14},{"sys":7198},{"id":21,"type":12,"linkType":22},{"sys":7200},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7202,"metaTitle":516,"metaDescription":517,"mainTitle":7203,"subtitle":535,"heroImage":7218,"ctaButton":558,"ctaLink":559},[515],{"data":7204,"content":7205,"nodeType":74},{},[7206,7212],{"data":7207,"content":7208,"nodeType":78},{},[7209],{"data":7210,"marks":7211,"value":527,"nodeType":82},{},[],{"data":7213,"content":7214,"nodeType":87},{},[7215],{"data":7216,"marks":7217,"value":534,"nodeType":82},{},[],{"metadata":7219,"sys":7222,"fields":7227},{"tags":7220,"concepts":7221},[],[],{"space":7223,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7225,"publishedVersion":62,"revision":44,"locale":29},{"sys":7224},{"type":12,"linkType":13,"id":14},{"sys":7226},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7228},{"url":550,"details":7229,"fileName":556,"contentType":557},{"size":552,"image":7230},{"width":554,"height":555},{"sys":7232,"fields":7235},{"id":7233,"createdAt":7234},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":7236,"slug":7237,"articleIntro":7236,"category":7238},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[7239],{"metadata":7240,"sys":7243,"fields":7250},{"tags":7241,"concepts":7242},[],[],{"space":7244,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7246,"publishedVersion":506,"revision":62,"contentType":7248,"locale":29},{"sys":7245},{"type":12,"linkType":13,"id":14},{"sys":7247},{"id":21,"type":12,"linkType":22},{"sys":7249},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7251,"metaTitle":516,"metaDescription":517,"mainTitle":7252,"subtitle":535,"heroImage":7267,"ctaButton":558,"ctaLink":559},[515],{"data":7253,"content":7254,"nodeType":74},{},[7255,7261],{"data":7256,"content":7257,"nodeType":78},{},[7258],{"data":7259,"marks":7260,"value":527,"nodeType":82},{},[],{"data":7262,"content":7263,"nodeType":87},{},[7264],{"data":7265,"marks":7266,"value":534,"nodeType":82},{},[],{"metadata":7268,"sys":7271,"fields":7276},{"tags":7269,"concepts":7270},[],[],{"space":7272,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7274,"publishedVersion":62,"revision":44,"locale":29},{"sys":7273},{"type":12,"linkType":13,"id":14},{"sys":7275},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7277},{"url":550,"details":7278,"fileName":556,"contentType":557},{"size":552,"image":7279},{"width":554,"height":555},{"sys":7281,"fields":7284},{"id":7282,"createdAt":7283},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":7285,"slug":7286,"articleIntro":-1,"category":7287},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[7288],{"metadata":7289,"sys":7292,"fields":7299},{"tags":7290,"concepts":7291},[],[],{"space":7293,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7295,"publishedVersion":506,"revision":62,"contentType":7297,"locale":29},{"sys":7294},{"type":12,"linkType":13,"id":14},{"sys":7296},{"id":21,"type":12,"linkType":22},{"sys":7298},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7300,"metaTitle":516,"metaDescription":517,"mainTitle":7301,"subtitle":535,"heroImage":7316,"ctaButton":558,"ctaLink":559},[515],{"data":7302,"content":7303,"nodeType":74},{},[7304,7310],{"data":7305,"content":7306,"nodeType":78},{},[7307],{"data":7308,"marks":7309,"value":527,"nodeType":82},{},[],{"data":7311,"content":7312,"nodeType":87},{},[7313],{"data":7314,"marks":7315,"value":534,"nodeType":82},{},[],{"metadata":7317,"sys":7320,"fields":7325},{"tags":7318,"concepts":7319},[],[],{"space":7321,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7323,"publishedVersion":62,"revision":44,"locale":29},{"sys":7322},{"type":12,"linkType":13,"id":14},{"sys":7324},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7326},{"url":550,"details":7327,"fileName":556,"contentType":557},{"size":552,"image":7328},{"width":554,"height":555},{"sys":7330,"fields":7333},{"id":7331,"createdAt":7332},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":7334,"slug":7335,"articleIntro":7334,"category":7336},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[7337],{"metadata":7338,"sys":7341,"fields":7348},{"tags":7339,"concepts":7340},[],[],{"space":7342,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7344,"publishedVersion":506,"revision":62,"contentType":7346,"locale":29},{"sys":7343},{"type":12,"linkType":13,"id":14},{"sys":7345},{"id":21,"type":12,"linkType":22},{"sys":7347},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7349,"metaTitle":516,"metaDescription":517,"mainTitle":7350,"subtitle":535,"heroImage":7365,"ctaButton":558,"ctaLink":559},[515],{"data":7351,"content":7352,"nodeType":74},{},[7353,7359],{"data":7354,"content":7355,"nodeType":78},{},[7356],{"data":7357,"marks":7358,"value":527,"nodeType":82},{},[],{"data":7360,"content":7361,"nodeType":87},{},[7362],{"data":7363,"marks":7364,"value":534,"nodeType":82},{},[],{"metadata":7366,"sys":7369,"fields":7374},{"tags":7367,"concepts":7368},[],[],{"space":7370,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7372,"publishedVersion":62,"revision":44,"locale":29},{"sys":7371},{"type":12,"linkType":13,"id":14},{"sys":7373},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7375},{"url":550,"details":7376,"fileName":556,"contentType":557},{"size":552,"image":7377},{"width":554,"height":555},{"sys":7379,"fields":7382},{"id":7380,"createdAt":7381},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":7383,"slug":7384,"articleIntro":7383,"category":7385},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[7386],{"metadata":7387,"sys":7390,"fields":7397},{"tags":7388,"concepts":7389},[],[],{"space":7391,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7393,"publishedVersion":506,"revision":62,"contentType":7395,"locale":29},{"sys":7392},{"type":12,"linkType":13,"id":14},{"sys":7394},{"id":21,"type":12,"linkType":22},{"sys":7396},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7398,"metaTitle":516,"metaDescription":517,"mainTitle":7399,"subtitle":535,"heroImage":7414,"ctaButton":558,"ctaLink":559},[515],{"data":7400,"content":7401,"nodeType":74},{},[7402,7408],{"data":7403,"content":7404,"nodeType":78},{},[7405],{"data":7406,"marks":7407,"value":527,"nodeType":82},{},[],{"data":7409,"content":7410,"nodeType":87},{},[7411],{"data":7412,"marks":7413,"value":534,"nodeType":82},{},[],{"metadata":7415,"sys":7418,"fields":7423},{"tags":7416,"concepts":7417},[],[],{"space":7419,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7421,"publishedVersion":62,"revision":44,"locale":29},{"sys":7420},{"type":12,"linkType":13,"id":14},{"sys":7422},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7424},{"url":550,"details":7425,"fileName":556,"contentType":557},{"size":552,"image":7426},{"width":554,"height":555},{"sys":7428,"fields":7431},{"id":7429,"createdAt":7430},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":7432,"slug":7433,"articleIntro":7432,"category":7434},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[7435],{"metadata":7436,"sys":7439,"fields":7446},{"tags":7437,"concepts":7438},[],[],{"space":7440,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7442,"publishedVersion":506,"revision":62,"contentType":7444,"locale":29},{"sys":7441},{"type":12,"linkType":13,"id":14},{"sys":7443},{"id":21,"type":12,"linkType":22},{"sys":7445},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7447,"metaTitle":516,"metaDescription":517,"mainTitle":7448,"subtitle":535,"heroImage":7463,"ctaButton":558,"ctaLink":559},[515],{"data":7449,"content":7450,"nodeType":74},{},[7451,7457],{"data":7452,"content":7453,"nodeType":78},{},[7454],{"data":7455,"marks":7456,"value":527,"nodeType":82},{},[],{"data":7458,"content":7459,"nodeType":87},{},[7460],{"data":7461,"marks":7462,"value":534,"nodeType":82},{},[],{"metadata":7464,"sys":7467,"fields":7472},{"tags":7465,"concepts":7466},[],[],{"space":7468,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7470,"publishedVersion":62,"revision":44,"locale":29},{"sys":7469},{"type":12,"linkType":13,"id":14},{"sys":7471},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7473},{"url":550,"details":7474,"fileName":556,"contentType":557},{"size":552,"image":7475},{"width":554,"height":555},{"sys":7477,"fields":7480},{"id":7478,"createdAt":7479},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":7481,"slug":7482,"articleIntro":7481,"category":7483},"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",[7484],{"metadata":7485,"sys":7488,"fields":7495},{"tags":7486,"concepts":7487},[],[],{"space":7489,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7491,"publishedVersion":506,"revision":62,"contentType":7493,"locale":29},{"sys":7490},{"type":12,"linkType":13,"id":14},{"sys":7492},{"id":21,"type":12,"linkType":22},{"sys":7494},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7496,"metaTitle":516,"metaDescription":517,"mainTitle":7497,"subtitle":535,"heroImage":7512,"ctaButton":558,"ctaLink":559},[515],{"data":7498,"content":7499,"nodeType":74},{},[7500,7506],{"data":7501,"content":7502,"nodeType":78},{},[7503],{"data":7504,"marks":7505,"value":527,"nodeType":82},{},[],{"data":7507,"content":7508,"nodeType":87},{},[7509],{"data":7510,"marks":7511,"value":534,"nodeType":82},{},[],{"metadata":7513,"sys":7516,"fields":7521},{"tags":7514,"concepts":7515},[],[],{"space":7517,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7519,"publishedVersion":62,"revision":44,"locale":29},{"sys":7518},{"type":12,"linkType":13,"id":14},{"sys":7520},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7522},{"url":550,"details":7523,"fileName":556,"contentType":557},{"size":552,"image":7524},{"width":554,"height":555},{"sys":7526,"fields":7529},{"id":7527,"createdAt":7528},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":7530,"slug":7531,"articleIntro":-1,"category":7532},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[7533],{"metadata":7534,"sys":7537,"fields":7544},{"tags":7535,"concepts":7536},[],[],{"space":7538,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7540,"publishedVersion":506,"revision":62,"contentType":7542,"locale":29},{"sys":7539},{"type":12,"linkType":13,"id":14},{"sys":7541},{"id":21,"type":12,"linkType":22},{"sys":7543},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7545,"metaTitle":516,"metaDescription":517,"mainTitle":7546,"subtitle":535,"heroImage":7561,"ctaButton":558,"ctaLink":559},[515],{"data":7547,"content":7548,"nodeType":74},{},[7549,7555],{"data":7550,"content":7551,"nodeType":78},{},[7552],{"data":7553,"marks":7554,"value":527,"nodeType":82},{},[],{"data":7556,"content":7557,"nodeType":87},{},[7558],{"data":7559,"marks":7560,"value":534,"nodeType":82},{},[],{"metadata":7562,"sys":7565,"fields":7570},{"tags":7563,"concepts":7564},[],[],{"space":7566,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7568,"publishedVersion":62,"revision":44,"locale":29},{"sys":7567},{"type":12,"linkType":13,"id":14},{"sys":7569},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7571},{"url":550,"details":7572,"fileName":556,"contentType":557},{"size":552,"image":7573},{"width":554,"height":555},{"sys":7575,"fields":7578},{"id":7576,"createdAt":7577},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":7579,"slug":7580,"articleIntro":7579,"category":7581},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[7582],{"metadata":7583,"sys":7586,"fields":7593},{"tags":7584,"concepts":7585},[],[],{"space":7587,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7589,"publishedVersion":506,"revision":62,"contentType":7591,"locale":29},{"sys":7588},{"type":12,"linkType":13,"id":14},{"sys":7590},{"id":21,"type":12,"linkType":22},{"sys":7592},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7594,"metaTitle":516,"metaDescription":517,"mainTitle":7595,"subtitle":535,"heroImage":7610,"ctaButton":558,"ctaLink":559},[515],{"data":7596,"content":7597,"nodeType":74},{},[7598,7604],{"data":7599,"content":7600,"nodeType":78},{},[7601],{"data":7602,"marks":7603,"value":527,"nodeType":82},{},[],{"data":7605,"content":7606,"nodeType":87},{},[7607],{"data":7608,"marks":7609,"value":534,"nodeType":82},{},[],{"metadata":7611,"sys":7614,"fields":7619},{"tags":7612,"concepts":7613},[],[],{"space":7615,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7617,"publishedVersion":62,"revision":44,"locale":29},{"sys":7616},{"type":12,"linkType":13,"id":14},{"sys":7618},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7620},{"url":550,"details":7621,"fileName":556,"contentType":557},{"size":552,"image":7622},{"width":554,"height":555},{"sys":7624,"fields":7627},{"id":7625,"createdAt":7626},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":7628,"slug":7629,"articleIntro":7628,"category":7630},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[7631],{"metadata":7632,"sys":7635,"fields":7642},{"tags":7633,"concepts":7634},[],[],{"space":7636,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7638,"publishedVersion":506,"revision":62,"contentType":7640,"locale":29},{"sys":7637},{"type":12,"linkType":13,"id":14},{"sys":7639},{"id":21,"type":12,"linkType":22},{"sys":7641},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7643,"metaTitle":516,"metaDescription":517,"mainTitle":7644,"subtitle":535,"heroImage":7659,"ctaButton":558,"ctaLink":559},[515],{"data":7645,"content":7646,"nodeType":74},{},[7647,7653],{"data":7648,"content":7649,"nodeType":78},{},[7650],{"data":7651,"marks":7652,"value":527,"nodeType":82},{},[],{"data":7654,"content":7655,"nodeType":87},{},[7656],{"data":7657,"marks":7658,"value":534,"nodeType":82},{},[],{"metadata":7660,"sys":7663,"fields":7668},{"tags":7661,"concepts":7662},[],[],{"space":7664,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7666,"publishedVersion":62,"revision":44,"locale":29},{"sys":7665},{"type":12,"linkType":13,"id":14},{"sys":7667},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7669},{"url":550,"details":7670,"fileName":556,"contentType":557},{"size":552,"image":7671},{"width":554,"height":555},{"sys":7673,"fields":7676},{"id":7674,"createdAt":7675},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":7677,"slug":7678,"articleIntro":7677,"category":7679},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[7680],{"metadata":7681,"sys":7684,"fields":7691},{"tags":7682,"concepts":7683},[],[],{"space":7685,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7687,"publishedVersion":506,"revision":62,"contentType":7689,"locale":29},{"sys":7686},{"type":12,"linkType":13,"id":14},{"sys":7688},{"id":21,"type":12,"linkType":22},{"sys":7690},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7692,"metaTitle":516,"metaDescription":517,"mainTitle":7693,"subtitle":535,"heroImage":7708,"ctaButton":558,"ctaLink":559},[515],{"data":7694,"content":7695,"nodeType":74},{},[7696,7702],{"data":7697,"content":7698,"nodeType":78},{},[7699],{"data":7700,"marks":7701,"value":527,"nodeType":82},{},[],{"data":7703,"content":7704,"nodeType":87},{},[7705],{"data":7706,"marks":7707,"value":534,"nodeType":82},{},[],{"metadata":7709,"sys":7712,"fields":7717},{"tags":7710,"concepts":7711},[],[],{"space":7713,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7715,"publishedVersion":62,"revision":44,"locale":29},{"sys":7714},{"type":12,"linkType":13,"id":14},{"sys":7716},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7718},{"url":550,"details":7719,"fileName":556,"contentType":557},{"size":552,"image":7720},{"width":554,"height":555},{"sys":7722,"fields":7725},{"id":7723,"createdAt":7724},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":7726,"slug":7727,"articleIntro":-1,"category":7728},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[7729],{"metadata":7730,"sys":7733,"fields":7740},{"tags":7731,"concepts":7732},[],[],{"space":7734,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7736,"publishedVersion":506,"revision":62,"contentType":7738,"locale":29},{"sys":7735},{"type":12,"linkType":13,"id":14},{"sys":7737},{"id":21,"type":12,"linkType":22},{"sys":7739},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7741,"metaTitle":516,"metaDescription":517,"mainTitle":7742,"subtitle":535,"heroImage":7757,"ctaButton":558,"ctaLink":559},[515],{"data":7743,"content":7744,"nodeType":74},{},[7745,7751],{"data":7746,"content":7747,"nodeType":78},{},[7748],{"data":7749,"marks":7750,"value":527,"nodeType":82},{},[],{"data":7752,"content":7753,"nodeType":87},{},[7754],{"data":7755,"marks":7756,"value":534,"nodeType":82},{},[],{"metadata":7758,"sys":7761,"fields":7766},{"tags":7759,"concepts":7760},[],[],{"space":7762,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7764,"publishedVersion":62,"revision":44,"locale":29},{"sys":7763},{"type":12,"linkType":13,"id":14},{"sys":7765},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7767},{"url":550,"details":7768,"fileName":556,"contentType":557},{"size":552,"image":7769},{"width":554,"height":555},{"sys":7771,"fields":7774},{"id":7772,"createdAt":7773},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":7775,"slug":7776,"articleIntro":7775,"category":7777},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[7778],{"metadata":7779,"sys":7782,"fields":7789},{"tags":7780,"concepts":7781},[],[],{"space":7783,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7785,"publishedVersion":506,"revision":62,"contentType":7787,"locale":29},{"sys":7784},{"type":12,"linkType":13,"id":14},{"sys":7786},{"id":21,"type":12,"linkType":22},{"sys":7788},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7790,"metaTitle":516,"metaDescription":517,"mainTitle":7791,"subtitle":535,"heroImage":7806,"ctaButton":558,"ctaLink":559},[515],{"data":7792,"content":7793,"nodeType":74},{},[7794,7800],{"data":7795,"content":7796,"nodeType":78},{},[7797],{"data":7798,"marks":7799,"value":527,"nodeType":82},{},[],{"data":7801,"content":7802,"nodeType":87},{},[7803],{"data":7804,"marks":7805,"value":534,"nodeType":82},{},[],{"metadata":7807,"sys":7810,"fields":7815},{"tags":7808,"concepts":7809},[],[],{"space":7811,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7813,"publishedVersion":62,"revision":44,"locale":29},{"sys":7812},{"type":12,"linkType":13,"id":14},{"sys":7814},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7816},{"url":550,"details":7817,"fileName":556,"contentType":557},{"size":552,"image":7818},{"width":554,"height":555},{"sys":7820,"fields":7823},{"id":7821,"createdAt":7822},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":7824,"slug":7825,"articleIntro":7824,"category":7826},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[7827],{"metadata":7828,"sys":7831,"fields":7838},{"tags":7829,"concepts":7830},[],[],{"space":7832,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7834,"publishedVersion":506,"revision":62,"contentType":7836,"locale":29},{"sys":7833},{"type":12,"linkType":13,"id":14},{"sys":7835},{"id":21,"type":12,"linkType":22},{"sys":7837},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7839,"metaTitle":516,"metaDescription":517,"mainTitle":7840,"subtitle":535,"heroImage":7855,"ctaButton":558,"ctaLink":559},[515],{"data":7841,"content":7842,"nodeType":74},{},[7843,7849],{"data":7844,"content":7845,"nodeType":78},{},[7846],{"data":7847,"marks":7848,"value":527,"nodeType":82},{},[],{"data":7850,"content":7851,"nodeType":87},{},[7852],{"data":7853,"marks":7854,"value":534,"nodeType":82},{},[],{"metadata":7856,"sys":7859,"fields":7864},{"tags":7857,"concepts":7858},[],[],{"space":7860,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7862,"publishedVersion":62,"revision":44,"locale":29},{"sys":7861},{"type":12,"linkType":13,"id":14},{"sys":7863},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7865},{"url":550,"details":7866,"fileName":556,"contentType":557},{"size":552,"image":7867},{"width":554,"height":555},{"sys":7869,"fields":7872},{"id":7870,"createdAt":7871},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":7873,"slug":7874,"articleIntro":7875,"category":7876},"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.",[7877],{"metadata":7878,"sys":7881,"fields":7888},{"tags":7879,"concepts":7880},[],[],{"space":7882,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7884,"publishedVersion":506,"revision":62,"contentType":7886,"locale":29},{"sys":7883},{"type":12,"linkType":13,"id":14},{"sys":7885},{"id":21,"type":12,"linkType":22},{"sys":7887},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7889,"metaTitle":516,"metaDescription":517,"mainTitle":7890,"subtitle":535,"heroImage":7905,"ctaButton":558,"ctaLink":559},[515],{"data":7891,"content":7892,"nodeType":74},{},[7893,7899],{"data":7894,"content":7895,"nodeType":78},{},[7896],{"data":7897,"marks":7898,"value":527,"nodeType":82},{},[],{"data":7900,"content":7901,"nodeType":87},{},[7902],{"data":7903,"marks":7904,"value":534,"nodeType":82},{},[],{"metadata":7906,"sys":7909,"fields":7914},{"tags":7907,"concepts":7908},[],[],{"space":7910,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7912,"publishedVersion":62,"revision":44,"locale":29},{"sys":7911},{"type":12,"linkType":13,"id":14},{"sys":7913},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7915},{"url":550,"details":7916,"fileName":556,"contentType":557},{"size":552,"image":7917},{"width":554,"height":555},{"sys":7919,"fields":7922},{"id":7920,"createdAt":7921},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":7923,"slug":7924,"articleIntro":7923,"category":7925},"Compte 6256 - Missions","compte-6256-missions",[7926],{"metadata":7927,"sys":7930,"fields":7937},{"tags":7928,"concepts":7929},[],[],{"space":7931,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7933,"publishedVersion":506,"revision":62,"contentType":7935,"locale":29},{"sys":7932},{"type":12,"linkType":13,"id":14},{"sys":7934},{"id":21,"type":12,"linkType":22},{"sys":7936},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7938,"metaTitle":516,"metaDescription":517,"mainTitle":7939,"subtitle":535,"heroImage":7954,"ctaButton":558,"ctaLink":559},[515],{"data":7940,"content":7941,"nodeType":74},{},[7942,7948],{"data":7943,"content":7944,"nodeType":78},{},[7945],{"data":7946,"marks":7947,"value":527,"nodeType":82},{},[],{"data":7949,"content":7950,"nodeType":87},{},[7951],{"data":7952,"marks":7953,"value":534,"nodeType":82},{},[],{"metadata":7955,"sys":7958,"fields":7963},{"tags":7956,"concepts":7957},[],[],{"space":7959,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":7961,"publishedVersion":62,"revision":44,"locale":29},{"sys":7960},{"type":12,"linkType":13,"id":14},{"sys":7962},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":7964},{"url":550,"details":7965,"fileName":556,"contentType":557},{"size":552,"image":7966},{"width":554,"height":555},{"sys":7968,"fields":7971},{"id":7969,"createdAt":7970},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":7972,"slug":7973,"articleIntro":7972,"category":7974},"206 - Droit au bail","compte-206-droit-au-bail",[7975],{"metadata":7976,"sys":7979,"fields":7986},{"tags":7977,"concepts":7978},[],[],{"space":7980,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":7982,"publishedVersion":506,"revision":62,"contentType":7984,"locale":29},{"sys":7981},{"type":12,"linkType":13,"id":14},{"sys":7983},{"id":21,"type":12,"linkType":22},{"sys":7985},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":7987,"metaTitle":516,"metaDescription":517,"mainTitle":7988,"subtitle":535,"heroImage":8003,"ctaButton":558,"ctaLink":559},[515],{"data":7989,"content":7990,"nodeType":74},{},[7991,7997],{"data":7992,"content":7993,"nodeType":78},{},[7994],{"data":7995,"marks":7996,"value":527,"nodeType":82},{},[],{"data":7998,"content":7999,"nodeType":87},{},[8000],{"data":8001,"marks":8002,"value":534,"nodeType":82},{},[],{"metadata":8004,"sys":8007,"fields":8012},{"tags":8005,"concepts":8006},[],[],{"space":8008,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8010,"publishedVersion":62,"revision":44,"locale":29},{"sys":8009},{"type":12,"linkType":13,"id":14},{"sys":8011},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8013},{"url":550,"details":8014,"fileName":556,"contentType":557},{"size":552,"image":8015},{"width":554,"height":555},{"sys":8017,"fields":8020},{"id":8018,"createdAt":8019},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":8021,"slug":8022,"articleIntro":8021,"category":8023},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[8024],{"metadata":8025,"sys":8028,"fields":8035},{"tags":8026,"concepts":8027},[],[],{"space":8029,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8031,"publishedVersion":506,"revision":62,"contentType":8033,"locale":29},{"sys":8030},{"type":12,"linkType":13,"id":14},{"sys":8032},{"id":21,"type":12,"linkType":22},{"sys":8034},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8036,"metaTitle":516,"metaDescription":517,"mainTitle":8037,"subtitle":535,"heroImage":8052,"ctaButton":558,"ctaLink":559},[515],{"data":8038,"content":8039,"nodeType":74},{},[8040,8046],{"data":8041,"content":8042,"nodeType":78},{},[8043],{"data":8044,"marks":8045,"value":527,"nodeType":82},{},[],{"data":8047,"content":8048,"nodeType":87},{},[8049],{"data":8050,"marks":8051,"value":534,"nodeType":82},{},[],{"metadata":8053,"sys":8056,"fields":8061},{"tags":8054,"concepts":8055},[],[],{"space":8057,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8059,"publishedVersion":62,"revision":44,"locale":29},{"sys":8058},{"type":12,"linkType":13,"id":14},{"sys":8060},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8062},{"url":550,"details":8063,"fileName":556,"contentType":557},{"size":552,"image":8064},{"width":554,"height":555},{"sys":8066,"fields":8069},{"id":8067,"createdAt":8068},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":8070,"slug":8071,"articleIntro":8070,"category":8072},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[8073],{"metadata":8074,"sys":8077,"fields":8084},{"tags":8075,"concepts":8076},[],[],{"space":8078,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8080,"publishedVersion":506,"revision":62,"contentType":8082,"locale":29},{"sys":8079},{"type":12,"linkType":13,"id":14},{"sys":8081},{"id":21,"type":12,"linkType":22},{"sys":8083},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8085,"metaTitle":516,"metaDescription":517,"mainTitle":8086,"subtitle":535,"heroImage":8101,"ctaButton":558,"ctaLink":559},[515],{"data":8087,"content":8088,"nodeType":74},{},[8089,8095],{"data":8090,"content":8091,"nodeType":78},{},[8092],{"data":8093,"marks":8094,"value":527,"nodeType":82},{},[],{"data":8096,"content":8097,"nodeType":87},{},[8098],{"data":8099,"marks":8100,"value":534,"nodeType":82},{},[],{"metadata":8102,"sys":8105,"fields":8110},{"tags":8103,"concepts":8104},[],[],{"space":8106,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8108,"publishedVersion":62,"revision":44,"locale":29},{"sys":8107},{"type":12,"linkType":13,"id":14},{"sys":8109},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8111},{"url":550,"details":8112,"fileName":556,"contentType":557},{"size":552,"image":8113},{"width":554,"height":555},{"sys":8115,"fields":8118},{"id":8116,"createdAt":8117},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":8119,"slug":8120,"articleIntro":8119,"category":8121},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[8122],{"metadata":8123,"sys":8126,"fields":8133},{"tags":8124,"concepts":8125},[],[],{"space":8127,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8129,"publishedVersion":506,"revision":62,"contentType":8131,"locale":29},{"sys":8128},{"type":12,"linkType":13,"id":14},{"sys":8130},{"id":21,"type":12,"linkType":22},{"sys":8132},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8134,"metaTitle":516,"metaDescription":517,"mainTitle":8135,"subtitle":535,"heroImage":8150,"ctaButton":558,"ctaLink":559},[515],{"data":8136,"content":8137,"nodeType":74},{},[8138,8144],{"data":8139,"content":8140,"nodeType":78},{},[8141],{"data":8142,"marks":8143,"value":527,"nodeType":82},{},[],{"data":8145,"content":8146,"nodeType":87},{},[8147],{"data":8148,"marks":8149,"value":534,"nodeType":82},{},[],{"metadata":8151,"sys":8154,"fields":8159},{"tags":8152,"concepts":8153},[],[],{"space":8155,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8157,"publishedVersion":62,"revision":44,"locale":29},{"sys":8156},{"type":12,"linkType":13,"id":14},{"sys":8158},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8160},{"url":550,"details":8161,"fileName":556,"contentType":557},{"size":552,"image":8162},{"width":554,"height":555},{"sys":8164,"fields":8167},{"id":8165,"createdAt":8166},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":8168,"slug":8169,"articleIntro":8168,"category":8170},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[8171],{"metadata":8172,"sys":8175,"fields":8182},{"tags":8173,"concepts":8174},[],[],{"space":8176,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8178,"publishedVersion":506,"revision":62,"contentType":8180,"locale":29},{"sys":8177},{"type":12,"linkType":13,"id":14},{"sys":8179},{"id":21,"type":12,"linkType":22},{"sys":8181},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8183,"metaTitle":516,"metaDescription":517,"mainTitle":8184,"subtitle":535,"heroImage":8199,"ctaButton":558,"ctaLink":559},[515],{"data":8185,"content":8186,"nodeType":74},{},[8187,8193],{"data":8188,"content":8189,"nodeType":78},{},[8190],{"data":8191,"marks":8192,"value":527,"nodeType":82},{},[],{"data":8194,"content":8195,"nodeType":87},{},[8196],{"data":8197,"marks":8198,"value":534,"nodeType":82},{},[],{"metadata":8200,"sys":8203,"fields":8208},{"tags":8201,"concepts":8202},[],[],{"space":8204,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8206,"publishedVersion":62,"revision":44,"locale":29},{"sys":8205},{"type":12,"linkType":13,"id":14},{"sys":8207},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8209},{"url":550,"details":8210,"fileName":556,"contentType":557},{"size":552,"image":8211},{"width":554,"height":555},{"sys":8213,"fields":8216},{"id":8214,"createdAt":8215},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":8217,"slug":8218,"articleIntro":8217,"category":8219},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[8220],{"metadata":8221,"sys":8224,"fields":8231},{"tags":8222,"concepts":8223},[],[],{"space":8225,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8227,"publishedVersion":506,"revision":62,"contentType":8229,"locale":29},{"sys":8226},{"type":12,"linkType":13,"id":14},{"sys":8228},{"id":21,"type":12,"linkType":22},{"sys":8230},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8232,"metaTitle":516,"metaDescription":517,"mainTitle":8233,"subtitle":535,"heroImage":8248,"ctaButton":558,"ctaLink":559},[515],{"data":8234,"content":8235,"nodeType":74},{},[8236,8242],{"data":8237,"content":8238,"nodeType":78},{},[8239],{"data":8240,"marks":8241,"value":527,"nodeType":82},{},[],{"data":8243,"content":8244,"nodeType":87},{},[8245],{"data":8246,"marks":8247,"value":534,"nodeType":82},{},[],{"metadata":8249,"sys":8252,"fields":8257},{"tags":8250,"concepts":8251},[],[],{"space":8253,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8255,"publishedVersion":62,"revision":44,"locale":29},{"sys":8254},{"type":12,"linkType":13,"id":14},{"sys":8256},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8258},{"url":550,"details":8259,"fileName":556,"contentType":557},{"size":552,"image":8260},{"width":554,"height":555},{"sys":8262,"fields":8265},{"id":8263,"createdAt":8264},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":8266,"slug":8267,"articleIntro":8266,"category":8268},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[8269],{"metadata":8270,"sys":8273,"fields":8280},{"tags":8271,"concepts":8272},[],[],{"space":8274,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8276,"publishedVersion":506,"revision":62,"contentType":8278,"locale":29},{"sys":8275},{"type":12,"linkType":13,"id":14},{"sys":8277},{"id":21,"type":12,"linkType":22},{"sys":8279},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8281,"metaTitle":516,"metaDescription":517,"mainTitle":8282,"subtitle":535,"heroImage":8297,"ctaButton":558,"ctaLink":559},[515],{"data":8283,"content":8284,"nodeType":74},{},[8285,8291],{"data":8286,"content":8287,"nodeType":78},{},[8288],{"data":8289,"marks":8290,"value":527,"nodeType":82},{},[],{"data":8292,"content":8293,"nodeType":87},{},[8294],{"data":8295,"marks":8296,"value":534,"nodeType":82},{},[],{"metadata":8298,"sys":8301,"fields":8306},{"tags":8299,"concepts":8300},[],[],{"space":8302,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8304,"publishedVersion":62,"revision":44,"locale":29},{"sys":8303},{"type":12,"linkType":13,"id":14},{"sys":8305},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8307},{"url":550,"details":8308,"fileName":556,"contentType":557},{"size":552,"image":8309},{"width":554,"height":555},{"sys":8311,"fields":8314},{"id":8312,"createdAt":8313},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":8315,"slug":8316,"articleIntro":-1,"category":8317},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[8318],{"metadata":8319,"sys":8322,"fields":8329},{"tags":8320,"concepts":8321},[],[],{"space":8323,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8325,"publishedVersion":506,"revision":62,"contentType":8327,"locale":29},{"sys":8324},{"type":12,"linkType":13,"id":14},{"sys":8326},{"id":21,"type":12,"linkType":22},{"sys":8328},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8330,"metaTitle":516,"metaDescription":517,"mainTitle":8331,"subtitle":535,"heroImage":8346,"ctaButton":558,"ctaLink":559},[515],{"data":8332,"content":8333,"nodeType":74},{},[8334,8340],{"data":8335,"content":8336,"nodeType":78},{},[8337],{"data":8338,"marks":8339,"value":527,"nodeType":82},{},[],{"data":8341,"content":8342,"nodeType":87},{},[8343],{"data":8344,"marks":8345,"value":534,"nodeType":82},{},[],{"metadata":8347,"sys":8350,"fields":8355},{"tags":8348,"concepts":8349},[],[],{"space":8351,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8353,"publishedVersion":62,"revision":44,"locale":29},{"sys":8352},{"type":12,"linkType":13,"id":14},{"sys":8354},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8356},{"url":550,"details":8357,"fileName":556,"contentType":557},{"size":552,"image":8358},{"width":554,"height":555},{"sys":8360,"fields":8363},{"id":8361,"createdAt":8362},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":8364,"slug":8365,"articleIntro":8364,"category":8366},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[8367],{"metadata":8368,"sys":8371,"fields":8378},{"tags":8369,"concepts":8370},[],[],{"space":8372,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8374,"publishedVersion":506,"revision":62,"contentType":8376,"locale":29},{"sys":8373},{"type":12,"linkType":13,"id":14},{"sys":8375},{"id":21,"type":12,"linkType":22},{"sys":8377},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8379,"metaTitle":516,"metaDescription":517,"mainTitle":8380,"subtitle":535,"heroImage":8395,"ctaButton":558,"ctaLink":559},[515],{"data":8381,"content":8382,"nodeType":74},{},[8383,8389],{"data":8384,"content":8385,"nodeType":78},{},[8386],{"data":8387,"marks":8388,"value":527,"nodeType":82},{},[],{"data":8390,"content":8391,"nodeType":87},{},[8392],{"data":8393,"marks":8394,"value":534,"nodeType":82},{},[],{"metadata":8396,"sys":8399,"fields":8404},{"tags":8397,"concepts":8398},[],[],{"space":8400,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8402,"publishedVersion":62,"revision":44,"locale":29},{"sys":8401},{"type":12,"linkType":13,"id":14},{"sys":8403},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8405},{"url":550,"details":8406,"fileName":556,"contentType":557},{"size":552,"image":8407},{"width":554,"height":555},{"sys":8409,"fields":8412},{"id":8410,"createdAt":8411},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":8413,"slug":8414,"articleIntro":-1,"category":8415},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[8416],{"metadata":8417,"sys":8420,"fields":8427},{"tags":8418,"concepts":8419},[],[],{"space":8421,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8423,"publishedVersion":506,"revision":62,"contentType":8425,"locale":29},{"sys":8422},{"type":12,"linkType":13,"id":14},{"sys":8424},{"id":21,"type":12,"linkType":22},{"sys":8426},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8428,"metaTitle":516,"metaDescription":517,"mainTitle":8429,"subtitle":535,"heroImage":8444,"ctaButton":558,"ctaLink":559},[515],{"data":8430,"content":8431,"nodeType":74},{},[8432,8438],{"data":8433,"content":8434,"nodeType":78},{},[8435],{"data":8436,"marks":8437,"value":527,"nodeType":82},{},[],{"data":8439,"content":8440,"nodeType":87},{},[8441],{"data":8442,"marks":8443,"value":534,"nodeType":82},{},[],{"metadata":8445,"sys":8448,"fields":8453},{"tags":8446,"concepts":8447},[],[],{"space":8449,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8451,"publishedVersion":62,"revision":44,"locale":29},{"sys":8450},{"type":12,"linkType":13,"id":14},{"sys":8452},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8454},{"url":550,"details":8455,"fileName":556,"contentType":557},{"size":552,"image":8456},{"width":554,"height":555},{"sys":8458,"fields":8461},{"id":8459,"createdAt":8460},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":8462,"slug":8463,"articleIntro":8462,"category":8464},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[8465],{"metadata":8466,"sys":8469,"fields":8476},{"tags":8467,"concepts":8468},[],[],{"space":8470,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8472,"publishedVersion":506,"revision":62,"contentType":8474,"locale":29},{"sys":8471},{"type":12,"linkType":13,"id":14},{"sys":8473},{"id":21,"type":12,"linkType":22},{"sys":8475},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8477,"metaTitle":516,"metaDescription":517,"mainTitle":8478,"subtitle":535,"heroImage":8493,"ctaButton":558,"ctaLink":559},[515],{"data":8479,"content":8480,"nodeType":74},{},[8481,8487],{"data":8482,"content":8483,"nodeType":78},{},[8484],{"data":8485,"marks":8486,"value":527,"nodeType":82},{},[],{"data":8488,"content":8489,"nodeType":87},{},[8490],{"data":8491,"marks":8492,"value":534,"nodeType":82},{},[],{"metadata":8494,"sys":8497,"fields":8502},{"tags":8495,"concepts":8496},[],[],{"space":8498,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8500,"publishedVersion":62,"revision":44,"locale":29},{"sys":8499},{"type":12,"linkType":13,"id":14},{"sys":8501},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8503},{"url":550,"details":8504,"fileName":556,"contentType":557},{"size":552,"image":8505},{"width":554,"height":555},{"sys":8507,"fields":8510},{"id":8508,"createdAt":8509},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":8511,"slug":8512,"articleIntro":8511,"category":8513},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[8514],{"metadata":8515,"sys":8518,"fields":8525},{"tags":8516,"concepts":8517},[],[],{"space":8519,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8521,"publishedVersion":506,"revision":62,"contentType":8523,"locale":29},{"sys":8520},{"type":12,"linkType":13,"id":14},{"sys":8522},{"id":21,"type":12,"linkType":22},{"sys":8524},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8526,"metaTitle":516,"metaDescription":517,"mainTitle":8527,"subtitle":535,"heroImage":8542,"ctaButton":558,"ctaLink":559},[515],{"data":8528,"content":8529,"nodeType":74},{},[8530,8536],{"data":8531,"content":8532,"nodeType":78},{},[8533],{"data":8534,"marks":8535,"value":527,"nodeType":82},{},[],{"data":8537,"content":8538,"nodeType":87},{},[8539],{"data":8540,"marks":8541,"value":534,"nodeType":82},{},[],{"metadata":8543,"sys":8546,"fields":8551},{"tags":8544,"concepts":8545},[],[],{"space":8547,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8549,"publishedVersion":62,"revision":44,"locale":29},{"sys":8548},{"type":12,"linkType":13,"id":14},{"sys":8550},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8552},{"url":550,"details":8553,"fileName":556,"contentType":557},{"size":552,"image":8554},{"width":554,"height":555},{"sys":8556,"fields":8559},{"id":8557,"createdAt":8558},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8560,"slug":8561,"articleIntro":8560,"category":8562},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8563],{"metadata":8564,"sys":8567,"fields":8574},{"tags":8565,"concepts":8566},[],[],{"space":8568,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8570,"publishedVersion":506,"revision":62,"contentType":8572,"locale":29},{"sys":8569},{"type":12,"linkType":13,"id":14},{"sys":8571},{"id":21,"type":12,"linkType":22},{"sys":8573},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8575,"metaTitle":516,"metaDescription":517,"mainTitle":8576,"subtitle":535,"heroImage":8591,"ctaButton":558,"ctaLink":559},[515],{"data":8577,"content":8578,"nodeType":74},{},[8579,8585],{"data":8580,"content":8581,"nodeType":78},{},[8582],{"data":8583,"marks":8584,"value":527,"nodeType":82},{},[],{"data":8586,"content":8587,"nodeType":87},{},[8588],{"data":8589,"marks":8590,"value":534,"nodeType":82},{},[],{"metadata":8592,"sys":8595,"fields":8600},{"tags":8593,"concepts":8594},[],[],{"space":8596,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8598,"publishedVersion":62,"revision":44,"locale":29},{"sys":8597},{"type":12,"linkType":13,"id":14},{"sys":8599},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8601},{"url":550,"details":8602,"fileName":556,"contentType":557},{"size":552,"image":8603},{"width":554,"height":555},{"sys":8605,"fields":8608},{"id":8606,"createdAt":8607},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":8609,"slug":8610,"articleIntro":8609,"category":8611},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[8612],{"metadata":8613,"sys":8616,"fields":8623},{"tags":8614,"concepts":8615},[],[],{"space":8617,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8619,"publishedVersion":506,"revision":62,"contentType":8621,"locale":29},{"sys":8618},{"type":12,"linkType":13,"id":14},{"sys":8620},{"id":21,"type":12,"linkType":22},{"sys":8622},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8624,"metaTitle":516,"metaDescription":517,"mainTitle":8625,"subtitle":535,"heroImage":8640,"ctaButton":558,"ctaLink":559},[515],{"data":8626,"content":8627,"nodeType":74},{},[8628,8634],{"data":8629,"content":8630,"nodeType":78},{},[8631],{"data":8632,"marks":8633,"value":527,"nodeType":82},{},[],{"data":8635,"content":8636,"nodeType":87},{},[8637],{"data":8638,"marks":8639,"value":534,"nodeType":82},{},[],{"metadata":8641,"sys":8644,"fields":8649},{"tags":8642,"concepts":8643},[],[],{"space":8645,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8647,"publishedVersion":62,"revision":44,"locale":29},{"sys":8646},{"type":12,"linkType":13,"id":14},{"sys":8648},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8650},{"url":550,"details":8651,"fileName":556,"contentType":557},{"size":552,"image":8652},{"width":554,"height":555},{"sys":8654,"fields":8657},{"id":8655,"createdAt":8656},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":8658,"slug":8659,"articleIntro":-1,"category":8660},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[8661],{"metadata":8662,"sys":8665,"fields":8672},{"tags":8663,"concepts":8664},[],[],{"space":8666,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8668,"publishedVersion":506,"revision":62,"contentType":8670,"locale":29},{"sys":8667},{"type":12,"linkType":13,"id":14},{"sys":8669},{"id":21,"type":12,"linkType":22},{"sys":8671},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8673,"metaTitle":516,"metaDescription":517,"mainTitle":8674,"subtitle":535,"heroImage":8689,"ctaButton":558,"ctaLink":559},[515],{"data":8675,"content":8676,"nodeType":74},{},[8677,8683],{"data":8678,"content":8679,"nodeType":78},{},[8680],{"data":8681,"marks":8682,"value":527,"nodeType":82},{},[],{"data":8684,"content":8685,"nodeType":87},{},[8686],{"data":8687,"marks":8688,"value":534,"nodeType":82},{},[],{"metadata":8690,"sys":8693,"fields":8698},{"tags":8691,"concepts":8692},[],[],{"space":8694,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8696,"publishedVersion":62,"revision":44,"locale":29},{"sys":8695},{"type":12,"linkType":13,"id":14},{"sys":8697},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8699},{"url":550,"details":8700,"fileName":556,"contentType":557},{"size":552,"image":8701},{"width":554,"height":555},{"sys":8703,"fields":8706},{"id":8704,"createdAt":8705},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":8707,"slug":8708,"articleIntro":8707,"category":8709},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[8710],{"metadata":8711,"sys":8714,"fields":8721},{"tags":8712,"concepts":8713},[],[],{"space":8715,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8717,"publishedVersion":506,"revision":62,"contentType":8719,"locale":29},{"sys":8716},{"type":12,"linkType":13,"id":14},{"sys":8718},{"id":21,"type":12,"linkType":22},{"sys":8720},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8722,"metaTitle":516,"metaDescription":517,"mainTitle":8723,"subtitle":535,"heroImage":8738,"ctaButton":558,"ctaLink":559},[515],{"data":8724,"content":8725,"nodeType":74},{},[8726,8732],{"data":8727,"content":8728,"nodeType":78},{},[8729],{"data":8730,"marks":8731,"value":527,"nodeType":82},{},[],{"data":8733,"content":8734,"nodeType":87},{},[8735],{"data":8736,"marks":8737,"value":534,"nodeType":82},{},[],{"metadata":8739,"sys":8742,"fields":8747},{"tags":8740,"concepts":8741},[],[],{"space":8743,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8745,"publishedVersion":62,"revision":44,"locale":29},{"sys":8744},{"type":12,"linkType":13,"id":14},{"sys":8746},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8748},{"url":550,"details":8749,"fileName":556,"contentType":557},{"size":552,"image":8750},{"width":554,"height":555},{"sys":8752,"fields":8755},{"id":8753,"createdAt":8754},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":8756,"slug":8757,"articleIntro":-1,"category":8758},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[8759],{"metadata":8760,"sys":8763,"fields":8770},{"tags":8761,"concepts":8762},[],[],{"space":8764,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8766,"publishedVersion":506,"revision":62,"contentType":8768,"locale":29},{"sys":8765},{"type":12,"linkType":13,"id":14},{"sys":8767},{"id":21,"type":12,"linkType":22},{"sys":8769},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8771,"metaTitle":516,"metaDescription":517,"mainTitle":8772,"subtitle":535,"heroImage":8787,"ctaButton":558,"ctaLink":559},[515],{"data":8773,"content":8774,"nodeType":74},{},[8775,8781],{"data":8776,"content":8777,"nodeType":78},{},[8778],{"data":8779,"marks":8780,"value":527,"nodeType":82},{},[],{"data":8782,"content":8783,"nodeType":87},{},[8784],{"data":8785,"marks":8786,"value":534,"nodeType":82},{},[],{"metadata":8788,"sys":8791,"fields":8796},{"tags":8789,"concepts":8790},[],[],{"space":8792,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8794,"publishedVersion":62,"revision":44,"locale":29},{"sys":8793},{"type":12,"linkType":13,"id":14},{"sys":8795},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8797},{"url":550,"details":8798,"fileName":556,"contentType":557},{"size":552,"image":8799},{"width":554,"height":555},{"sys":8801,"fields":8804},{"id":8802,"createdAt":8803},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":8805,"slug":8806,"articleIntro":8805,"category":8807},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[8808],{"metadata":8809,"sys":8812,"fields":8819},{"tags":8810,"concepts":8811},[],[],{"space":8813,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8815,"publishedVersion":506,"revision":62,"contentType":8817,"locale":29},{"sys":8814},{"type":12,"linkType":13,"id":14},{"sys":8816},{"id":21,"type":12,"linkType":22},{"sys":8818},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8820,"metaTitle":516,"metaDescription":517,"mainTitle":8821,"subtitle":535,"heroImage":8836,"ctaButton":558,"ctaLink":559},[515],{"data":8822,"content":8823,"nodeType":74},{},[8824,8830],{"data":8825,"content":8826,"nodeType":78},{},[8827],{"data":8828,"marks":8829,"value":527,"nodeType":82},{},[],{"data":8831,"content":8832,"nodeType":87},{},[8833],{"data":8834,"marks":8835,"value":534,"nodeType":82},{},[],{"metadata":8837,"sys":8840,"fields":8845},{"tags":8838,"concepts":8839},[],[],{"space":8841,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8843,"publishedVersion":62,"revision":44,"locale":29},{"sys":8842},{"type":12,"linkType":13,"id":14},{"sys":8844},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8846},{"url":550,"details":8847,"fileName":556,"contentType":557},{"size":552,"image":8848},{"width":554,"height":555},{"sys":8850,"fields":8853},{"id":8851,"createdAt":8852},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":8854,"slug":8855,"articleIntro":8854,"category":8856},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[8857],{"metadata":8858,"sys":8861,"fields":8868},{"tags":8859,"concepts":8860},[],[],{"space":8862,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8864,"publishedVersion":506,"revision":62,"contentType":8866,"locale":29},{"sys":8863},{"type":12,"linkType":13,"id":14},{"sys":8865},{"id":21,"type":12,"linkType":22},{"sys":8867},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8869,"metaTitle":516,"metaDescription":517,"mainTitle":8870,"subtitle":535,"heroImage":8885,"ctaButton":558,"ctaLink":559},[515],{"data":8871,"content":8872,"nodeType":74},{},[8873,8879],{"data":8874,"content":8875,"nodeType":78},{},[8876],{"data":8877,"marks":8878,"value":527,"nodeType":82},{},[],{"data":8880,"content":8881,"nodeType":87},{},[8882],{"data":8883,"marks":8884,"value":534,"nodeType":82},{},[],{"metadata":8886,"sys":8889,"fields":8894},{"tags":8887,"concepts":8888},[],[],{"space":8890,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8892,"publishedVersion":62,"revision":44,"locale":29},{"sys":8891},{"type":12,"linkType":13,"id":14},{"sys":8893},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8895},{"url":550,"details":8896,"fileName":556,"contentType":557},{"size":552,"image":8897},{"width":554,"height":555},{"sys":8899,"fields":8902},{"id":8900,"createdAt":8901},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":8903,"slug":8904,"articleIntro":-1,"category":8905},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[8906],{"metadata":8907,"sys":8910,"fields":8917},{"tags":8908,"concepts":8909},[],[],{"space":8911,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8913,"publishedVersion":506,"revision":62,"contentType":8915,"locale":29},{"sys":8912},{"type":12,"linkType":13,"id":14},{"sys":8914},{"id":21,"type":12,"linkType":22},{"sys":8916},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8918,"metaTitle":516,"metaDescription":517,"mainTitle":8919,"subtitle":535,"heroImage":8934,"ctaButton":558,"ctaLink":559},[515],{"data":8920,"content":8921,"nodeType":74},{},[8922,8928],{"data":8923,"content":8924,"nodeType":78},{},[8925],{"data":8926,"marks":8927,"value":527,"nodeType":82},{},[],{"data":8929,"content":8930,"nodeType":87},{},[8931],{"data":8932,"marks":8933,"value":534,"nodeType":82},{},[],{"metadata":8935,"sys":8938,"fields":8943},{"tags":8936,"concepts":8937},[],[],{"space":8939,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8941,"publishedVersion":62,"revision":44,"locale":29},{"sys":8940},{"type":12,"linkType":13,"id":14},{"sys":8942},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8944},{"url":550,"details":8945,"fileName":556,"contentType":557},{"size":552,"image":8946},{"width":554,"height":555},{"sys":8948,"fields":8951},{"id":8949,"createdAt":8950},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":8952,"slug":8953,"articleIntro":-1,"category":8954},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[8955],{"metadata":8956,"sys":8959,"fields":8966},{"tags":8957,"concepts":8958},[],[],{"space":8960,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":8962,"publishedVersion":506,"revision":62,"contentType":8964,"locale":29},{"sys":8961},{"type":12,"linkType":13,"id":14},{"sys":8963},{"id":21,"type":12,"linkType":22},{"sys":8965},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":8967,"metaTitle":516,"metaDescription":517,"mainTitle":8968,"subtitle":535,"heroImage":8983,"ctaButton":558,"ctaLink":559},[515],{"data":8969,"content":8970,"nodeType":74},{},[8971,8977],{"data":8972,"content":8973,"nodeType":78},{},[8974],{"data":8975,"marks":8976,"value":527,"nodeType":82},{},[],{"data":8978,"content":8979,"nodeType":87},{},[8980],{"data":8981,"marks":8982,"value":534,"nodeType":82},{},[],{"metadata":8984,"sys":8987,"fields":8992},{"tags":8985,"concepts":8986},[],[],{"space":8988,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":8990,"publishedVersion":62,"revision":44,"locale":29},{"sys":8989},{"type":12,"linkType":13,"id":14},{"sys":8991},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":8993},{"url":550,"details":8994,"fileName":556,"contentType":557},{"size":552,"image":8995},{"width":554,"height":555},{"sys":8997,"fields":9000},{"id":8998,"createdAt":8999},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":9001,"slug":9002,"articleIntro":-1,"category":9003},"Compte 411 - Clients","compte-411-clients",[9004],{"metadata":9005,"sys":9008,"fields":9015},{"tags":9006,"concepts":9007},[],[],{"space":9009,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9011,"publishedVersion":506,"revision":62,"contentType":9013,"locale":29},{"sys":9010},{"type":12,"linkType":13,"id":14},{"sys":9012},{"id":21,"type":12,"linkType":22},{"sys":9014},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9016,"metaTitle":516,"metaDescription":517,"mainTitle":9017,"subtitle":535,"heroImage":9032,"ctaButton":558,"ctaLink":559},[515],{"data":9018,"content":9019,"nodeType":74},{},[9020,9026],{"data":9021,"content":9022,"nodeType":78},{},[9023],{"data":9024,"marks":9025,"value":527,"nodeType":82},{},[],{"data":9027,"content":9028,"nodeType":87},{},[9029],{"data":9030,"marks":9031,"value":534,"nodeType":82},{},[],{"metadata":9033,"sys":9036,"fields":9041},{"tags":9034,"concepts":9035},[],[],{"space":9037,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9039,"publishedVersion":62,"revision":44,"locale":29},{"sys":9038},{"type":12,"linkType":13,"id":14},{"sys":9040},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9042},{"url":550,"details":9043,"fileName":556,"contentType":557},{"size":552,"image":9044},{"width":554,"height":555},{"sys":9046,"fields":9049},{"id":9047,"createdAt":9048},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":9050,"slug":9051,"articleIntro":9050,"category":9052},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[9053],{"metadata":9054,"sys":9057,"fields":9064},{"tags":9055,"concepts":9056},[],[],{"space":9058,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9060,"publishedVersion":506,"revision":62,"contentType":9062,"locale":29},{"sys":9059},{"type":12,"linkType":13,"id":14},{"sys":9061},{"id":21,"type":12,"linkType":22},{"sys":9063},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9065,"metaTitle":516,"metaDescription":517,"mainTitle":9066,"subtitle":535,"heroImage":9081,"ctaButton":558,"ctaLink":559},[515],{"data":9067,"content":9068,"nodeType":74},{},[9069,9075],{"data":9070,"content":9071,"nodeType":78},{},[9072],{"data":9073,"marks":9074,"value":527,"nodeType":82},{},[],{"data":9076,"content":9077,"nodeType":87},{},[9078],{"data":9079,"marks":9080,"value":534,"nodeType":82},{},[],{"metadata":9082,"sys":9085,"fields":9090},{"tags":9083,"concepts":9084},[],[],{"space":9086,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9088,"publishedVersion":62,"revision":44,"locale":29},{"sys":9087},{"type":12,"linkType":13,"id":14},{"sys":9089},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9091},{"url":550,"details":9092,"fileName":556,"contentType":557},{"size":552,"image":9093},{"width":554,"height":555},{"sys":9095,"fields":9098},{"id":9096,"createdAt":9097},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":9099,"slug":9100,"articleIntro":9099,"category":9101},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[9102],{"metadata":9103,"sys":9106,"fields":9113},{"tags":9104,"concepts":9105},[],[],{"space":9107,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9109,"publishedVersion":506,"revision":62,"contentType":9111,"locale":29},{"sys":9108},{"type":12,"linkType":13,"id":14},{"sys":9110},{"id":21,"type":12,"linkType":22},{"sys":9112},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9114,"metaTitle":516,"metaDescription":517,"mainTitle":9115,"subtitle":535,"heroImage":9130,"ctaButton":558,"ctaLink":559},[515],{"data":9116,"content":9117,"nodeType":74},{},[9118,9124],{"data":9119,"content":9120,"nodeType":78},{},[9121],{"data":9122,"marks":9123,"value":527,"nodeType":82},{},[],{"data":9125,"content":9126,"nodeType":87},{},[9127],{"data":9128,"marks":9129,"value":534,"nodeType":82},{},[],{"metadata":9131,"sys":9134,"fields":9139},{"tags":9132,"concepts":9133},[],[],{"space":9135,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9137,"publishedVersion":62,"revision":44,"locale":29},{"sys":9136},{"type":12,"linkType":13,"id":14},{"sys":9138},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9140},{"url":550,"details":9141,"fileName":556,"contentType":557},{"size":552,"image":9142},{"width":554,"height":555},{"sys":9144,"fields":9147},{"id":9145,"createdAt":9146},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":9148,"slug":9149,"articleIntro":-1,"category":9150},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[9151],{"metadata":9152,"sys":9155,"fields":9162},{"tags":9153,"concepts":9154},[],[],{"space":9156,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9158,"publishedVersion":506,"revision":62,"contentType":9160,"locale":29},{"sys":9157},{"type":12,"linkType":13,"id":14},{"sys":9159},{"id":21,"type":12,"linkType":22},{"sys":9161},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9163,"metaTitle":516,"metaDescription":517,"mainTitle":9164,"subtitle":535,"heroImage":9179,"ctaButton":558,"ctaLink":559},[515],{"data":9165,"content":9166,"nodeType":74},{},[9167,9173],{"data":9168,"content":9169,"nodeType":78},{},[9170],{"data":9171,"marks":9172,"value":527,"nodeType":82},{},[],{"data":9174,"content":9175,"nodeType":87},{},[9176],{"data":9177,"marks":9178,"value":534,"nodeType":82},{},[],{"metadata":9180,"sys":9183,"fields":9188},{"tags":9181,"concepts":9182},[],[],{"space":9184,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9186,"publishedVersion":62,"revision":44,"locale":29},{"sys":9185},{"type":12,"linkType":13,"id":14},{"sys":9187},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9189},{"url":550,"details":9190,"fileName":556,"contentType":557},{"size":552,"image":9191},{"width":554,"height":555},{"sys":9193,"fields":9196},{"id":9194,"createdAt":9195},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":9197,"slug":9198,"articleIntro":-1,"category":9199},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[9200],{"metadata":9201,"sys":9204,"fields":9211},{"tags":9202,"concepts":9203},[],[],{"space":9205,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9207,"publishedVersion":506,"revision":62,"contentType":9209,"locale":29},{"sys":9206},{"type":12,"linkType":13,"id":14},{"sys":9208},{"id":21,"type":12,"linkType":22},{"sys":9210},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9212,"metaTitle":516,"metaDescription":517,"mainTitle":9213,"subtitle":535,"heroImage":9228,"ctaButton":558,"ctaLink":559},[515],{"data":9214,"content":9215,"nodeType":74},{},[9216,9222],{"data":9217,"content":9218,"nodeType":78},{},[9219],{"data":9220,"marks":9221,"value":527,"nodeType":82},{},[],{"data":9223,"content":9224,"nodeType":87},{},[9225],{"data":9226,"marks":9227,"value":534,"nodeType":82},{},[],{"metadata":9229,"sys":9232,"fields":9237},{"tags":9230,"concepts":9231},[],[],{"space":9233,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9235,"publishedVersion":62,"revision":44,"locale":29},{"sys":9234},{"type":12,"linkType":13,"id":14},{"sys":9236},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9238},{"url":550,"details":9239,"fileName":556,"contentType":557},{"size":552,"image":9240},{"width":554,"height":555},{"sys":9242,"fields":9245},{"id":9243,"createdAt":9244},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":9246,"slug":9247,"articleIntro":9246,"category":9248},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[9249],{"metadata":9250,"sys":9253,"fields":9260},{"tags":9251,"concepts":9252},[],[],{"space":9254,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9256,"publishedVersion":506,"revision":62,"contentType":9258,"locale":29},{"sys":9255},{"type":12,"linkType":13,"id":14},{"sys":9257},{"id":21,"type":12,"linkType":22},{"sys":9259},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9261,"metaTitle":516,"metaDescription":517,"mainTitle":9262,"subtitle":535,"heroImage":9277,"ctaButton":558,"ctaLink":559},[515],{"data":9263,"content":9264,"nodeType":74},{},[9265,9271],{"data":9266,"content":9267,"nodeType":78},{},[9268],{"data":9269,"marks":9270,"value":527,"nodeType":82},{},[],{"data":9272,"content":9273,"nodeType":87},{},[9274],{"data":9275,"marks":9276,"value":534,"nodeType":82},{},[],{"metadata":9278,"sys":9281,"fields":9286},{"tags":9279,"concepts":9280},[],[],{"space":9282,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9284,"publishedVersion":62,"revision":44,"locale":29},{"sys":9283},{"type":12,"linkType":13,"id":14},{"sys":9285},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9287},{"url":550,"details":9288,"fileName":556,"contentType":557},{"size":552,"image":9289},{"width":554,"height":555},{"sys":9291,"fields":9294},{"id":9292,"createdAt":9293},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":9295,"slug":9296,"articleIntro":9295,"category":9297},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[9298],{"metadata":9299,"sys":9302,"fields":9309},{"tags":9300,"concepts":9301},[],[],{"space":9303,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9305,"publishedVersion":506,"revision":62,"contentType":9307,"locale":29},{"sys":9304},{"type":12,"linkType":13,"id":14},{"sys":9306},{"id":21,"type":12,"linkType":22},{"sys":9308},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9310,"metaTitle":516,"metaDescription":517,"mainTitle":9311,"subtitle":535,"heroImage":9326,"ctaButton":558,"ctaLink":559},[515],{"data":9312,"content":9313,"nodeType":74},{},[9314,9320],{"data":9315,"content":9316,"nodeType":78},{},[9317],{"data":9318,"marks":9319,"value":527,"nodeType":82},{},[],{"data":9321,"content":9322,"nodeType":87},{},[9323],{"data":9324,"marks":9325,"value":534,"nodeType":82},{},[],{"metadata":9327,"sys":9330,"fields":9335},{"tags":9328,"concepts":9329},[],[],{"space":9331,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9333,"publishedVersion":62,"revision":44,"locale":29},{"sys":9332},{"type":12,"linkType":13,"id":14},{"sys":9334},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9336},{"url":550,"details":9337,"fileName":556,"contentType":557},{"size":552,"image":9338},{"width":554,"height":555},{"sys":9340,"fields":9343},{"id":9341,"createdAt":9342},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":9344,"slug":9345,"articleIntro":9344,"category":9346},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[9347],{"metadata":9348,"sys":9351,"fields":9358},{"tags":9349,"concepts":9350},[],[],{"space":9352,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9354,"publishedVersion":506,"revision":62,"contentType":9356,"locale":29},{"sys":9353},{"type":12,"linkType":13,"id":14},{"sys":9355},{"id":21,"type":12,"linkType":22},{"sys":9357},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9359,"metaTitle":516,"metaDescription":517,"mainTitle":9360,"subtitle":535,"heroImage":9375,"ctaButton":558,"ctaLink":559},[515],{"data":9361,"content":9362,"nodeType":74},{},[9363,9369],{"data":9364,"content":9365,"nodeType":78},{},[9366],{"data":9367,"marks":9368,"value":527,"nodeType":82},{},[],{"data":9370,"content":9371,"nodeType":87},{},[9372],{"data":9373,"marks":9374,"value":534,"nodeType":82},{},[],{"metadata":9376,"sys":9379,"fields":9384},{"tags":9377,"concepts":9378},[],[],{"space":9380,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9382,"publishedVersion":62,"revision":44,"locale":29},{"sys":9381},{"type":12,"linkType":13,"id":14},{"sys":9383},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9385},{"url":550,"details":9386,"fileName":556,"contentType":557},{"size":552,"image":9387},{"width":554,"height":555},{"sys":9389,"fields":9392},{"id":9390,"createdAt":9391},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":9393,"slug":9394,"articleIntro":9393,"category":9395},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[9396],{"metadata":9397,"sys":9400,"fields":9407},{"tags":9398,"concepts":9399},[],[],{"space":9401,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9403,"publishedVersion":506,"revision":62,"contentType":9405,"locale":29},{"sys":9402},{"type":12,"linkType":13,"id":14},{"sys":9404},{"id":21,"type":12,"linkType":22},{"sys":9406},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9408,"metaTitle":516,"metaDescription":517,"mainTitle":9409,"subtitle":535,"heroImage":9424,"ctaButton":558,"ctaLink":559},[515],{"data":9410,"content":9411,"nodeType":74},{},[9412,9418],{"data":9413,"content":9414,"nodeType":78},{},[9415],{"data":9416,"marks":9417,"value":527,"nodeType":82},{},[],{"data":9419,"content":9420,"nodeType":87},{},[9421],{"data":9422,"marks":9423,"value":534,"nodeType":82},{},[],{"metadata":9425,"sys":9428,"fields":9433},{"tags":9426,"concepts":9427},[],[],{"space":9429,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9431,"publishedVersion":62,"revision":44,"locale":29},{"sys":9430},{"type":12,"linkType":13,"id":14},{"sys":9432},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9434},{"url":550,"details":9435,"fileName":556,"contentType":557},{"size":552,"image":9436},{"width":554,"height":555},{"sys":9438,"fields":9441},{"id":9439,"createdAt":9440},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":9442,"slug":9443,"articleIntro":-1,"category":9444},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[9445],{"metadata":9446,"sys":9449,"fields":9456},{"tags":9447,"concepts":9448},[],[],{"space":9450,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9452,"publishedVersion":506,"revision":62,"contentType":9454,"locale":29},{"sys":9451},{"type":12,"linkType":13,"id":14},{"sys":9453},{"id":21,"type":12,"linkType":22},{"sys":9455},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9457,"metaTitle":516,"metaDescription":517,"mainTitle":9458,"subtitle":535,"heroImage":9473,"ctaButton":558,"ctaLink":559},[515],{"data":9459,"content":9460,"nodeType":74},{},[9461,9467],{"data":9462,"content":9463,"nodeType":78},{},[9464],{"data":9465,"marks":9466,"value":527,"nodeType":82},{},[],{"data":9468,"content":9469,"nodeType":87},{},[9470],{"data":9471,"marks":9472,"value":534,"nodeType":82},{},[],{"metadata":9474,"sys":9477,"fields":9482},{"tags":9475,"concepts":9476},[],[],{"space":9478,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9480,"publishedVersion":62,"revision":44,"locale":29},{"sys":9479},{"type":12,"linkType":13,"id":14},{"sys":9481},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9483},{"url":550,"details":9484,"fileName":556,"contentType":557},{"size":552,"image":9485},{"width":554,"height":555},{"sys":9487,"fields":9490},{"id":9488,"createdAt":9489},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":9491,"slug":9492,"articleIntro":9493,"category":9494},"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.",[9495],{"metadata":9496,"sys":9499,"fields":9506},{"tags":9497,"concepts":9498},[],[],{"space":9500,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9502,"publishedVersion":506,"revision":62,"contentType":9504,"locale":29},{"sys":9501},{"type":12,"linkType":13,"id":14},{"sys":9503},{"id":21,"type":12,"linkType":22},{"sys":9505},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9507,"metaTitle":516,"metaDescription":517,"mainTitle":9508,"subtitle":535,"heroImage":9523,"ctaButton":558,"ctaLink":559},[515],{"data":9509,"content":9510,"nodeType":74},{},[9511,9517],{"data":9512,"content":9513,"nodeType":78},{},[9514],{"data":9515,"marks":9516,"value":527,"nodeType":82},{},[],{"data":9518,"content":9519,"nodeType":87},{},[9520],{"data":9521,"marks":9522,"value":534,"nodeType":82},{},[],{"metadata":9524,"sys":9527,"fields":9532},{"tags":9525,"concepts":9526},[],[],{"space":9528,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9530,"publishedVersion":62,"revision":44,"locale":29},{"sys":9529},{"type":12,"linkType":13,"id":14},{"sys":9531},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9533},{"url":550,"details":9534,"fileName":556,"contentType":557},{"size":552,"image":9535},{"width":554,"height":555},{"sys":9537,"fields":9540},{"id":9538,"createdAt":9539},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":9541,"slug":9542,"articleIntro":9541,"category":9543},"472 - Comptes d'attente","compte-472-comptes-d-attente",[9544],{"metadata":9545,"sys":9548,"fields":9555},{"tags":9546,"concepts":9547},[],[],{"space":9549,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9551,"publishedVersion":506,"revision":62,"contentType":9553,"locale":29},{"sys":9550},{"type":12,"linkType":13,"id":14},{"sys":9552},{"id":21,"type":12,"linkType":22},{"sys":9554},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9556,"metaTitle":516,"metaDescription":517,"mainTitle":9557,"subtitle":535,"heroImage":9572,"ctaButton":558,"ctaLink":559},[515],{"data":9558,"content":9559,"nodeType":74},{},[9560,9566],{"data":9561,"content":9562,"nodeType":78},{},[9563],{"data":9564,"marks":9565,"value":527,"nodeType":82},{},[],{"data":9567,"content":9568,"nodeType":87},{},[9569],{"data":9570,"marks":9571,"value":534,"nodeType":82},{},[],{"metadata":9573,"sys":9576,"fields":9581},{"tags":9574,"concepts":9575},[],[],{"space":9577,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9579,"publishedVersion":62,"revision":44,"locale":29},{"sys":9578},{"type":12,"linkType":13,"id":14},{"sys":9580},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9582},{"url":550,"details":9583,"fileName":556,"contentType":557},{"size":552,"image":9584},{"width":554,"height":555},{"sys":9586,"fields":9589},{"id":9587,"createdAt":9588},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":9590,"slug":9591,"articleIntro":9590,"category":9592},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[9593],{"metadata":9594,"sys":9597,"fields":9604},{"tags":9595,"concepts":9596},[],[],{"space":9598,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9600,"publishedVersion":506,"revision":62,"contentType":9602,"locale":29},{"sys":9599},{"type":12,"linkType":13,"id":14},{"sys":9601},{"id":21,"type":12,"linkType":22},{"sys":9603},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9605,"metaTitle":516,"metaDescription":517,"mainTitle":9606,"subtitle":535,"heroImage":9621,"ctaButton":558,"ctaLink":559},[515],{"data":9607,"content":9608,"nodeType":74},{},[9609,9615],{"data":9610,"content":9611,"nodeType":78},{},[9612],{"data":9613,"marks":9614,"value":527,"nodeType":82},{},[],{"data":9616,"content":9617,"nodeType":87},{},[9618],{"data":9619,"marks":9620,"value":534,"nodeType":82},{},[],{"metadata":9622,"sys":9625,"fields":9630},{"tags":9623,"concepts":9624},[],[],{"space":9626,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9628,"publishedVersion":62,"revision":44,"locale":29},{"sys":9627},{"type":12,"linkType":13,"id":14},{"sys":9629},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9631},{"url":550,"details":9632,"fileName":556,"contentType":557},{"size":552,"image":9633},{"width":554,"height":555},{"sys":9635,"fields":9638},{"id":9636,"createdAt":9637},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":9639,"slug":9640,"articleIntro":9639,"category":9641},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[9642],{"metadata":9643,"sys":9646,"fields":9653},{"tags":9644,"concepts":9645},[],[],{"space":9647,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9649,"publishedVersion":506,"revision":62,"contentType":9651,"locale":29},{"sys":9648},{"type":12,"linkType":13,"id":14},{"sys":9650},{"id":21,"type":12,"linkType":22},{"sys":9652},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9654,"metaTitle":516,"metaDescription":517,"mainTitle":9655,"subtitle":535,"heroImage":9670,"ctaButton":558,"ctaLink":559},[515],{"data":9656,"content":9657,"nodeType":74},{},[9658,9664],{"data":9659,"content":9660,"nodeType":78},{},[9661],{"data":9662,"marks":9663,"value":527,"nodeType":82},{},[],{"data":9665,"content":9666,"nodeType":87},{},[9667],{"data":9668,"marks":9669,"value":534,"nodeType":82},{},[],{"metadata":9671,"sys":9674,"fields":9679},{"tags":9672,"concepts":9673},[],[],{"space":9675,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9677,"publishedVersion":62,"revision":44,"locale":29},{"sys":9676},{"type":12,"linkType":13,"id":14},{"sys":9678},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9680},{"url":550,"details":9681,"fileName":556,"contentType":557},{"size":552,"image":9682},{"width":554,"height":555},{"sys":9684,"fields":9687},{"id":9685,"createdAt":9686},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":9688,"slug":9689,"articleIntro":-1,"category":9690},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[9691],{"metadata":9692,"sys":9695,"fields":9702},{"tags":9693,"concepts":9694},[],[],{"space":9696,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9698,"publishedVersion":506,"revision":62,"contentType":9700,"locale":29},{"sys":9697},{"type":12,"linkType":13,"id":14},{"sys":9699},{"id":21,"type":12,"linkType":22},{"sys":9701},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9703,"metaTitle":516,"metaDescription":517,"mainTitle":9704,"subtitle":535,"heroImage":9719,"ctaButton":558,"ctaLink":559},[515],{"data":9705,"content":9706,"nodeType":74},{},[9707,9713],{"data":9708,"content":9709,"nodeType":78},{},[9710],{"data":9711,"marks":9712,"value":527,"nodeType":82},{},[],{"data":9714,"content":9715,"nodeType":87},{},[9716],{"data":9717,"marks":9718,"value":534,"nodeType":82},{},[],{"metadata":9720,"sys":9723,"fields":9728},{"tags":9721,"concepts":9722},[],[],{"space":9724,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9726,"publishedVersion":62,"revision":44,"locale":29},{"sys":9725},{"type":12,"linkType":13,"id":14},{"sys":9727},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9729},{"url":550,"details":9730,"fileName":556,"contentType":557},{"size":552,"image":9731},{"width":554,"height":555},{"sys":9733,"fields":9736},{"id":9734,"createdAt":9735},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":9737,"slug":9738,"articleIntro":9737,"category":9739},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[9740],{"metadata":9741,"sys":9744,"fields":9751},{"tags":9742,"concepts":9743},[],[],{"space":9745,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9747,"publishedVersion":506,"revision":62,"contentType":9749,"locale":29},{"sys":9746},{"type":12,"linkType":13,"id":14},{"sys":9748},{"id":21,"type":12,"linkType":22},{"sys":9750},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9752,"metaTitle":516,"metaDescription":517,"mainTitle":9753,"subtitle":535,"heroImage":9768,"ctaButton":558,"ctaLink":559},[515],{"data":9754,"content":9755,"nodeType":74},{},[9756,9762],{"data":9757,"content":9758,"nodeType":78},{},[9759],{"data":9760,"marks":9761,"value":527,"nodeType":82},{},[],{"data":9763,"content":9764,"nodeType":87},{},[9765],{"data":9766,"marks":9767,"value":534,"nodeType":82},{},[],{"metadata":9769,"sys":9772,"fields":9777},{"tags":9770,"concepts":9771},[],[],{"space":9773,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9775,"publishedVersion":62,"revision":44,"locale":29},{"sys":9774},{"type":12,"linkType":13,"id":14},{"sys":9776},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9778},{"url":550,"details":9779,"fileName":556,"contentType":557},{"size":552,"image":9780},{"width":554,"height":555},{"sys":9782,"fields":9785},{"id":9783,"createdAt":9784},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":9786,"slug":9787,"articleIntro":9786,"category":9788},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[9789],{"metadata":9790,"sys":9793,"fields":9800},{"tags":9791,"concepts":9792},[],[],{"space":9794,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9796,"publishedVersion":506,"revision":62,"contentType":9798,"locale":29},{"sys":9795},{"type":12,"linkType":13,"id":14},{"sys":9797},{"id":21,"type":12,"linkType":22},{"sys":9799},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9801,"metaTitle":516,"metaDescription":517,"mainTitle":9802,"subtitle":535,"heroImage":9817,"ctaButton":558,"ctaLink":559},[515],{"data":9803,"content":9804,"nodeType":74},{},[9805,9811],{"data":9806,"content":9807,"nodeType":78},{},[9808],{"data":9809,"marks":9810,"value":527,"nodeType":82},{},[],{"data":9812,"content":9813,"nodeType":87},{},[9814],{"data":9815,"marks":9816,"value":534,"nodeType":82},{},[],{"metadata":9818,"sys":9821,"fields":9826},{"tags":9819,"concepts":9820},[],[],{"space":9822,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9824,"publishedVersion":62,"revision":44,"locale":29},{"sys":9823},{"type":12,"linkType":13,"id":14},{"sys":9825},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9827},{"url":550,"details":9828,"fileName":556,"contentType":557},{"size":552,"image":9829},{"width":554,"height":555},{"sys":9831,"fields":9834},{"id":9832,"createdAt":9833},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":9835,"slug":9836,"articleIntro":9835,"category":9837},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[9838],{"metadata":9839,"sys":9842,"fields":9849},{"tags":9840,"concepts":9841},[],[],{"space":9843,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9845,"publishedVersion":506,"revision":62,"contentType":9847,"locale":29},{"sys":9844},{"type":12,"linkType":13,"id":14},{"sys":9846},{"id":21,"type":12,"linkType":22},{"sys":9848},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9850,"metaTitle":516,"metaDescription":517,"mainTitle":9851,"subtitle":535,"heroImage":9866,"ctaButton":558,"ctaLink":559},[515],{"data":9852,"content":9853,"nodeType":74},{},[9854,9860],{"data":9855,"content":9856,"nodeType":78},{},[9857],{"data":9858,"marks":9859,"value":527,"nodeType":82},{},[],{"data":9861,"content":9862,"nodeType":87},{},[9863],{"data":9864,"marks":9865,"value":534,"nodeType":82},{},[],{"metadata":9867,"sys":9870,"fields":9875},{"tags":9868,"concepts":9869},[],[],{"space":9871,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9873,"publishedVersion":62,"revision":44,"locale":29},{"sys":9872},{"type":12,"linkType":13,"id":14},{"sys":9874},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9876},{"url":550,"details":9877,"fileName":556,"contentType":557},{"size":552,"image":9878},{"width":554,"height":555},{"sys":9880,"fields":9883},{"id":9881,"createdAt":9882},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":9884,"slug":9885,"articleIntro":-1,"category":9886},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[9887],{"metadata":9888,"sys":9891,"fields":9898},{"tags":9889,"concepts":9890},[],[],{"space":9892,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9894,"publishedVersion":506,"revision":62,"contentType":9896,"locale":29},{"sys":9893},{"type":12,"linkType":13,"id":14},{"sys":9895},{"id":21,"type":12,"linkType":22},{"sys":9897},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9899,"metaTitle":516,"metaDescription":517,"mainTitle":9900,"subtitle":535,"heroImage":9915,"ctaButton":558,"ctaLink":559},[515],{"data":9901,"content":9902,"nodeType":74},{},[9903,9909],{"data":9904,"content":9905,"nodeType":78},{},[9906],{"data":9907,"marks":9908,"value":527,"nodeType":82},{},[],{"data":9910,"content":9911,"nodeType":87},{},[9912],{"data":9913,"marks":9914,"value":534,"nodeType":82},{},[],{"metadata":9916,"sys":9919,"fields":9924},{"tags":9917,"concepts":9918},[],[],{"space":9920,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9922,"publishedVersion":62,"revision":44,"locale":29},{"sys":9921},{"type":12,"linkType":13,"id":14},{"sys":9923},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9925},{"url":550,"details":9926,"fileName":556,"contentType":557},{"size":552,"image":9927},{"width":554,"height":555},{"sys":9929,"fields":9932},{"id":9930,"createdAt":9931},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":9933,"slug":9934,"articleIntro":9933,"category":9935},"2768 - Intérêts courus","compte-2768-interets-courus",[9936],{"metadata":9937,"sys":9940,"fields":9947},{"tags":9938,"concepts":9939},[],[],{"space":9941,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9943,"publishedVersion":506,"revision":62,"contentType":9945,"locale":29},{"sys":9942},{"type":12,"linkType":13,"id":14},{"sys":9944},{"id":21,"type":12,"linkType":22},{"sys":9946},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9948,"metaTitle":516,"metaDescription":517,"mainTitle":9949,"subtitle":535,"heroImage":9964,"ctaButton":558,"ctaLink":559},[515],{"data":9950,"content":9951,"nodeType":74},{},[9952,9958],{"data":9953,"content":9954,"nodeType":78},{},[9955],{"data":9956,"marks":9957,"value":527,"nodeType":82},{},[],{"data":9959,"content":9960,"nodeType":87},{},[9961],{"data":9962,"marks":9963,"value":534,"nodeType":82},{},[],{"metadata":9965,"sys":9968,"fields":9973},{"tags":9966,"concepts":9967},[],[],{"space":9969,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":9971,"publishedVersion":62,"revision":44,"locale":29},{"sys":9970},{"type":12,"linkType":13,"id":14},{"sys":9972},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":9974},{"url":550,"details":9975,"fileName":556,"contentType":557},{"size":552,"image":9976},{"width":554,"height":555},{"sys":9978,"fields":9981},{"id":9979,"createdAt":9980},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":9982,"slug":9983,"articleIntro":9982,"category":9984},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[9985],{"metadata":9986,"sys":9989,"fields":9996},{"tags":9987,"concepts":9988},[],[],{"space":9990,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":9992,"publishedVersion":506,"revision":62,"contentType":9994,"locale":29},{"sys":9991},{"type":12,"linkType":13,"id":14},{"sys":9993},{"id":21,"type":12,"linkType":22},{"sys":9995},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":9997,"metaTitle":516,"metaDescription":517,"mainTitle":9998,"subtitle":535,"heroImage":10013,"ctaButton":558,"ctaLink":559},[515],{"data":9999,"content":10000,"nodeType":74},{},[10001,10007],{"data":10002,"content":10003,"nodeType":78},{},[10004],{"data":10005,"marks":10006,"value":527,"nodeType":82},{},[],{"data":10008,"content":10009,"nodeType":87},{},[10010],{"data":10011,"marks":10012,"value":534,"nodeType":82},{},[],{"metadata":10014,"sys":10017,"fields":10022},{"tags":10015,"concepts":10016},[],[],{"space":10018,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10020,"publishedVersion":62,"revision":44,"locale":29},{"sys":10019},{"type":12,"linkType":13,"id":14},{"sys":10021},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10023},{"url":550,"details":10024,"fileName":556,"contentType":557},{"size":552,"image":10025},{"width":554,"height":555},{"sys":10027,"fields":10030},{"id":10028,"createdAt":10029},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":10031,"slug":10032,"articleIntro":10031,"category":10033},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[10034],{"metadata":10035,"sys":10038,"fields":10045},{"tags":10036,"concepts":10037},[],[],{"space":10039,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10041,"publishedVersion":506,"revision":62,"contentType":10043,"locale":29},{"sys":10040},{"type":12,"linkType":13,"id":14},{"sys":10042},{"id":21,"type":12,"linkType":22},{"sys":10044},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10046,"metaTitle":516,"metaDescription":517,"mainTitle":10047,"subtitle":535,"heroImage":10062,"ctaButton":558,"ctaLink":559},[515],{"data":10048,"content":10049,"nodeType":74},{},[10050,10056],{"data":10051,"content":10052,"nodeType":78},{},[10053],{"data":10054,"marks":10055,"value":527,"nodeType":82},{},[],{"data":10057,"content":10058,"nodeType":87},{},[10059],{"data":10060,"marks":10061,"value":534,"nodeType":82},{},[],{"metadata":10063,"sys":10066,"fields":10071},{"tags":10064,"concepts":10065},[],[],{"space":10067,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10069,"publishedVersion":62,"revision":44,"locale":29},{"sys":10068},{"type":12,"linkType":13,"id":14},{"sys":10070},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10072},{"url":550,"details":10073,"fileName":556,"contentType":557},{"size":552,"image":10074},{"width":554,"height":555},{"sys":10076,"fields":10079},{"id":10077,"createdAt":10078},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":10080,"slug":10081,"articleIntro":10080,"category":10082},"Classe 15 - Provisions","classe-15-provisions",[10083],{"metadata":10084,"sys":10087,"fields":10094},{"tags":10085,"concepts":10086},[],[],{"space":10088,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10090,"publishedVersion":506,"revision":62,"contentType":10092,"locale":29},{"sys":10089},{"type":12,"linkType":13,"id":14},{"sys":10091},{"id":21,"type":12,"linkType":22},{"sys":10093},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10095,"metaTitle":516,"metaDescription":517,"mainTitle":10096,"subtitle":535,"heroImage":10111,"ctaButton":558,"ctaLink":559},[515],{"data":10097,"content":10098,"nodeType":74},{},[10099,10105],{"data":10100,"content":10101,"nodeType":78},{},[10102],{"data":10103,"marks":10104,"value":527,"nodeType":82},{},[],{"data":10106,"content":10107,"nodeType":87},{},[10108],{"data":10109,"marks":10110,"value":534,"nodeType":82},{},[],{"metadata":10112,"sys":10115,"fields":10120},{"tags":10113,"concepts":10114},[],[],{"space":10116,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10118,"publishedVersion":62,"revision":44,"locale":29},{"sys":10117},{"type":12,"linkType":13,"id":14},{"sys":10119},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10121},{"url":550,"details":10122,"fileName":556,"contentType":557},{"size":552,"image":10123},{"width":554,"height":555},{"sys":10125,"fields":10128},{"id":10126,"createdAt":10127},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":10129,"slug":10130,"articleIntro":10129,"category":10131},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[10132],{"metadata":10133,"sys":10136,"fields":10143},{"tags":10134,"concepts":10135},[],[],{"space":10137,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10139,"publishedVersion":506,"revision":62,"contentType":10141,"locale":29},{"sys":10138},{"type":12,"linkType":13,"id":14},{"sys":10140},{"id":21,"type":12,"linkType":22},{"sys":10142},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10144,"metaTitle":516,"metaDescription":517,"mainTitle":10145,"subtitle":535,"heroImage":10160,"ctaButton":558,"ctaLink":559},[515],{"data":10146,"content":10147,"nodeType":74},{},[10148,10154],{"data":10149,"content":10150,"nodeType":78},{},[10151],{"data":10152,"marks":10153,"value":527,"nodeType":82},{},[],{"data":10155,"content":10156,"nodeType":87},{},[10157],{"data":10158,"marks":10159,"value":534,"nodeType":82},{},[],{"metadata":10161,"sys":10164,"fields":10169},{"tags":10162,"concepts":10163},[],[],{"space":10165,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10167,"publishedVersion":62,"revision":44,"locale":29},{"sys":10166},{"type":12,"linkType":13,"id":14},{"sys":10168},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10170},{"url":550,"details":10171,"fileName":556,"contentType":557},{"size":552,"image":10172},{"width":554,"height":555},{"sys":10174,"fields":10177},{"id":10175,"createdAt":10176},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":10178,"slug":10179,"articleIntro":10178,"category":10180},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[10181],{"metadata":10182,"sys":10185,"fields":10192},{"tags":10183,"concepts":10184},[],[],{"space":10186,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10188,"publishedVersion":506,"revision":62,"contentType":10190,"locale":29},{"sys":10187},{"type":12,"linkType":13,"id":14},{"sys":10189},{"id":21,"type":12,"linkType":22},{"sys":10191},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10193,"metaTitle":516,"metaDescription":517,"mainTitle":10194,"subtitle":535,"heroImage":10209,"ctaButton":558,"ctaLink":559},[515],{"data":10195,"content":10196,"nodeType":74},{},[10197,10203],{"data":10198,"content":10199,"nodeType":78},{},[10200],{"data":10201,"marks":10202,"value":527,"nodeType":82},{},[],{"data":10204,"content":10205,"nodeType":87},{},[10206],{"data":10207,"marks":10208,"value":534,"nodeType":82},{},[],{"metadata":10210,"sys":10213,"fields":10218},{"tags":10211,"concepts":10212},[],[],{"space":10214,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10216,"publishedVersion":62,"revision":44,"locale":29},{"sys":10215},{"type":12,"linkType":13,"id":14},{"sys":10217},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10219},{"url":550,"details":10220,"fileName":556,"contentType":557},{"size":552,"image":10221},{"width":554,"height":555},{"sys":10223,"fields":10226},{"id":10224,"createdAt":10225},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":10227,"slug":10228,"articleIntro":10227,"category":10229},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[10230],{"metadata":10231,"sys":10234,"fields":10241},{"tags":10232,"concepts":10233},[],[],{"space":10235,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10237,"publishedVersion":506,"revision":62,"contentType":10239,"locale":29},{"sys":10236},{"type":12,"linkType":13,"id":14},{"sys":10238},{"id":21,"type":12,"linkType":22},{"sys":10240},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10242,"metaTitle":516,"metaDescription":517,"mainTitle":10243,"subtitle":535,"heroImage":10258,"ctaButton":558,"ctaLink":559},[515],{"data":10244,"content":10245,"nodeType":74},{},[10246,10252],{"data":10247,"content":10248,"nodeType":78},{},[10249],{"data":10250,"marks":10251,"value":527,"nodeType":82},{},[],{"data":10253,"content":10254,"nodeType":87},{},[10255],{"data":10256,"marks":10257,"value":534,"nodeType":82},{},[],{"metadata":10259,"sys":10262,"fields":10267},{"tags":10260,"concepts":10261},[],[],{"space":10263,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10265,"publishedVersion":62,"revision":44,"locale":29},{"sys":10264},{"type":12,"linkType":13,"id":14},{"sys":10266},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10268},{"url":550,"details":10269,"fileName":556,"contentType":557},{"size":552,"image":10270},{"width":554,"height":555},{"sys":10272,"fields":10275},{"id":10273,"createdAt":10274},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":10276,"slug":10277,"articleIntro":10276,"category":10278},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[10279],{"metadata":10280,"sys":10283,"fields":10290},{"tags":10281,"concepts":10282},[],[],{"space":10284,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10286,"publishedVersion":506,"revision":62,"contentType":10288,"locale":29},{"sys":10285},{"type":12,"linkType":13,"id":14},{"sys":10287},{"id":21,"type":12,"linkType":22},{"sys":10289},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10291,"metaTitle":516,"metaDescription":517,"mainTitle":10292,"subtitle":535,"heroImage":10307,"ctaButton":558,"ctaLink":559},[515],{"data":10293,"content":10294,"nodeType":74},{},[10295,10301],{"data":10296,"content":10297,"nodeType":78},{},[10298],{"data":10299,"marks":10300,"value":527,"nodeType":82},{},[],{"data":10302,"content":10303,"nodeType":87},{},[10304],{"data":10305,"marks":10306,"value":534,"nodeType":82},{},[],{"metadata":10308,"sys":10311,"fields":10316},{"tags":10309,"concepts":10310},[],[],{"space":10312,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10314,"publishedVersion":62,"revision":44,"locale":29},{"sys":10313},{"type":12,"linkType":13,"id":14},{"sys":10315},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10317},{"url":550,"details":10318,"fileName":556,"contentType":557},{"size":552,"image":10319},{"width":554,"height":555},{"sys":10321,"fields":10324},{"id":10322,"createdAt":10323},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":10325,"slug":10326,"articleIntro":10325,"category":10327},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[10328],{"metadata":10329,"sys":10332,"fields":10339},{"tags":10330,"concepts":10331},[],[],{"space":10333,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10335,"publishedVersion":506,"revision":62,"contentType":10337,"locale":29},{"sys":10334},{"type":12,"linkType":13,"id":14},{"sys":10336},{"id":21,"type":12,"linkType":22},{"sys":10338},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10340,"metaTitle":516,"metaDescription":517,"mainTitle":10341,"subtitle":535,"heroImage":10356,"ctaButton":558,"ctaLink":559},[515],{"data":10342,"content":10343,"nodeType":74},{},[10344,10350],{"data":10345,"content":10346,"nodeType":78},{},[10347],{"data":10348,"marks":10349,"value":527,"nodeType":82},{},[],{"data":10351,"content":10352,"nodeType":87},{},[10353],{"data":10354,"marks":10355,"value":534,"nodeType":82},{},[],{"metadata":10357,"sys":10360,"fields":10365},{"tags":10358,"concepts":10359},[],[],{"space":10361,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10363,"publishedVersion":62,"revision":44,"locale":29},{"sys":10362},{"type":12,"linkType":13,"id":14},{"sys":10364},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10366},{"url":550,"details":10367,"fileName":556,"contentType":557},{"size":552,"image":10368},{"width":554,"height":555},{"sys":10370,"fields":10373},{"id":10371,"createdAt":10372},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":10374,"slug":10375,"articleIntro":10374,"category":10376},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[10377],{"metadata":10378,"sys":10381,"fields":10388},{"tags":10379,"concepts":10380},[],[],{"space":10382,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10384,"publishedVersion":506,"revision":62,"contentType":10386,"locale":29},{"sys":10383},{"type":12,"linkType":13,"id":14},{"sys":10385},{"id":21,"type":12,"linkType":22},{"sys":10387},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10389,"metaTitle":516,"metaDescription":517,"mainTitle":10390,"subtitle":535,"heroImage":10405,"ctaButton":558,"ctaLink":559},[515],{"data":10391,"content":10392,"nodeType":74},{},[10393,10399],{"data":10394,"content":10395,"nodeType":78},{},[10396],{"data":10397,"marks":10398,"value":527,"nodeType":82},{},[],{"data":10400,"content":10401,"nodeType":87},{},[10402],{"data":10403,"marks":10404,"value":534,"nodeType":82},{},[],{"metadata":10406,"sys":10409,"fields":10414},{"tags":10407,"concepts":10408},[],[],{"space":10410,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10412,"publishedVersion":62,"revision":44,"locale":29},{"sys":10411},{"type":12,"linkType":13,"id":14},{"sys":10413},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10415},{"url":550,"details":10416,"fileName":556,"contentType":557},{"size":552,"image":10417},{"width":554,"height":555},{"sys":10419,"fields":10422},{"id":10420,"createdAt":10421},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":10423,"slug":10424,"articleIntro":10423,"category":10425},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[10426],{"metadata":10427,"sys":10430,"fields":10437},{"tags":10428,"concepts":10429},[],[],{"space":10431,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10433,"publishedVersion":506,"revision":62,"contentType":10435,"locale":29},{"sys":10432},{"type":12,"linkType":13,"id":14},{"sys":10434},{"id":21,"type":12,"linkType":22},{"sys":10436},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10438,"metaTitle":516,"metaDescription":517,"mainTitle":10439,"subtitle":535,"heroImage":10454,"ctaButton":558,"ctaLink":559},[515],{"data":10440,"content":10441,"nodeType":74},{},[10442,10448],{"data":10443,"content":10444,"nodeType":78},{},[10445],{"data":10446,"marks":10447,"value":527,"nodeType":82},{},[],{"data":10449,"content":10450,"nodeType":87},{},[10451],{"data":10452,"marks":10453,"value":534,"nodeType":82},{},[],{"metadata":10455,"sys":10458,"fields":10463},{"tags":10456,"concepts":10457},[],[],{"space":10459,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10461,"publishedVersion":62,"revision":44,"locale":29},{"sys":10460},{"type":12,"linkType":13,"id":14},{"sys":10462},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10464},{"url":550,"details":10465,"fileName":556,"contentType":557},{"size":552,"image":10466},{"width":554,"height":555},{"sys":10468,"fields":10471},{"id":10469,"createdAt":10470},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":10472,"slug":10473,"articleIntro":10472,"category":10474},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[10475],{"metadata":10476,"sys":10479,"fields":10486},{"tags":10477,"concepts":10478},[],[],{"space":10480,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10482,"publishedVersion":506,"revision":62,"contentType":10484,"locale":29},{"sys":10481},{"type":12,"linkType":13,"id":14},{"sys":10483},{"id":21,"type":12,"linkType":22},{"sys":10485},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10487,"metaTitle":516,"metaDescription":517,"mainTitle":10488,"subtitle":535,"heroImage":10503,"ctaButton":558,"ctaLink":559},[515],{"data":10489,"content":10490,"nodeType":74},{},[10491,10497],{"data":10492,"content":10493,"nodeType":78},{},[10494],{"data":10495,"marks":10496,"value":527,"nodeType":82},{},[],{"data":10498,"content":10499,"nodeType":87},{},[10500],{"data":10501,"marks":10502,"value":534,"nodeType":82},{},[],{"metadata":10504,"sys":10507,"fields":10512},{"tags":10505,"concepts":10506},[],[],{"space":10508,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10510,"publishedVersion":62,"revision":44,"locale":29},{"sys":10509},{"type":12,"linkType":13,"id":14},{"sys":10511},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10513},{"url":550,"details":10514,"fileName":556,"contentType":557},{"size":552,"image":10515},{"width":554,"height":555},{"sys":10517,"fields":10520},{"id":10518,"createdAt":10519},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":10521,"slug":10522,"articleIntro":10521,"category":10523},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[10524],{"metadata":10525,"sys":10528,"fields":10535},{"tags":10526,"concepts":10527},[],[],{"space":10529,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10531,"publishedVersion":506,"revision":62,"contentType":10533,"locale":29},{"sys":10530},{"type":12,"linkType":13,"id":14},{"sys":10532},{"id":21,"type":12,"linkType":22},{"sys":10534},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10536,"metaTitle":516,"metaDescription":517,"mainTitle":10537,"subtitle":535,"heroImage":10552,"ctaButton":558,"ctaLink":559},[515],{"data":10538,"content":10539,"nodeType":74},{},[10540,10546],{"data":10541,"content":10542,"nodeType":78},{},[10543],{"data":10544,"marks":10545,"value":527,"nodeType":82},{},[],{"data":10547,"content":10548,"nodeType":87},{},[10549],{"data":10550,"marks":10551,"value":534,"nodeType":82},{},[],{"metadata":10553,"sys":10556,"fields":10561},{"tags":10554,"concepts":10555},[],[],{"space":10557,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10559,"publishedVersion":62,"revision":44,"locale":29},{"sys":10558},{"type":12,"linkType":13,"id":14},{"sys":10560},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10562},{"url":550,"details":10563,"fileName":556,"contentType":557},{"size":552,"image":10564},{"width":554,"height":555},{"sys":10566,"fields":10569},{"id":10567,"createdAt":10568},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10570,"slug":10571,"articleIntro":10570,"category":10572},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10573],{"metadata":10574,"sys":10577,"fields":10584},{"tags":10575,"concepts":10576},[],[],{"space":10578,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10580,"publishedVersion":506,"revision":62,"contentType":10582,"locale":29},{"sys":10579},{"type":12,"linkType":13,"id":14},{"sys":10581},{"id":21,"type":12,"linkType":22},{"sys":10583},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10585,"metaTitle":516,"metaDescription":517,"mainTitle":10586,"subtitle":535,"heroImage":10601,"ctaButton":558,"ctaLink":559},[515],{"data":10587,"content":10588,"nodeType":74},{},[10589,10595],{"data":10590,"content":10591,"nodeType":78},{},[10592],{"data":10593,"marks":10594,"value":527,"nodeType":82},{},[],{"data":10596,"content":10597,"nodeType":87},{},[10598],{"data":10599,"marks":10600,"value":534,"nodeType":82},{},[],{"metadata":10602,"sys":10605,"fields":10610},{"tags":10603,"concepts":10604},[],[],{"space":10606,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10608,"publishedVersion":62,"revision":44,"locale":29},{"sys":10607},{"type":12,"linkType":13,"id":14},{"sys":10609},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10611},{"url":550,"details":10612,"fileName":556,"contentType":557},{"size":552,"image":10613},{"width":554,"height":555},{"sys":10615,"fields":10618},{"id":10616,"createdAt":10617},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":10619,"slug":10620,"articleIntro":10619,"category":10621},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[10622],{"metadata":10623,"sys":10626,"fields":10633},{"tags":10624,"concepts":10625},[],[],{"space":10627,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10629,"publishedVersion":506,"revision":62,"contentType":10631,"locale":29},{"sys":10628},{"type":12,"linkType":13,"id":14},{"sys":10630},{"id":21,"type":12,"linkType":22},{"sys":10632},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10634,"metaTitle":516,"metaDescription":517,"mainTitle":10635,"subtitle":535,"heroImage":10650,"ctaButton":558,"ctaLink":559},[515],{"data":10636,"content":10637,"nodeType":74},{},[10638,10644],{"data":10639,"content":10640,"nodeType":78},{},[10641],{"data":10642,"marks":10643,"value":527,"nodeType":82},{},[],{"data":10645,"content":10646,"nodeType":87},{},[10647],{"data":10648,"marks":10649,"value":534,"nodeType":82},{},[],{"metadata":10651,"sys":10654,"fields":10659},{"tags":10652,"concepts":10653},[],[],{"space":10655,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10657,"publishedVersion":62,"revision":44,"locale":29},{"sys":10656},{"type":12,"linkType":13,"id":14},{"sys":10658},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10660},{"url":550,"details":10661,"fileName":556,"contentType":557},{"size":552,"image":10662},{"width":554,"height":555},{"sys":10664,"fields":10667},{"id":10665,"createdAt":10666},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":10668,"slug":10669,"articleIntro":10668,"category":10670},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[10671],{"metadata":10672,"sys":10675,"fields":10682},{"tags":10673,"concepts":10674},[],[],{"space":10676,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10678,"publishedVersion":506,"revision":62,"contentType":10680,"locale":29},{"sys":10677},{"type":12,"linkType":13,"id":14},{"sys":10679},{"id":21,"type":12,"linkType":22},{"sys":10681},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10683,"metaTitle":516,"metaDescription":517,"mainTitle":10684,"subtitle":535,"heroImage":10699,"ctaButton":558,"ctaLink":559},[515],{"data":10685,"content":10686,"nodeType":74},{},[10687,10693],{"data":10688,"content":10689,"nodeType":78},{},[10690],{"data":10691,"marks":10692,"value":527,"nodeType":82},{},[],{"data":10694,"content":10695,"nodeType":87},{},[10696],{"data":10697,"marks":10698,"value":534,"nodeType":82},{},[],{"metadata":10700,"sys":10703,"fields":10708},{"tags":10701,"concepts":10702},[],[],{"space":10704,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10706,"publishedVersion":62,"revision":44,"locale":29},{"sys":10705},{"type":12,"linkType":13,"id":14},{"sys":10707},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10709},{"url":550,"details":10710,"fileName":556,"contentType":557},{"size":552,"image":10711},{"width":554,"height":555},{"sys":10713,"fields":10716},{"id":10714,"createdAt":10715},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":10717,"slug":10718,"articleIntro":10717,"category":10719},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[10720],{"metadata":10721,"sys":10724,"fields":10731},{"tags":10722,"concepts":10723},[],[],{"space":10725,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10727,"publishedVersion":506,"revision":62,"contentType":10729,"locale":29},{"sys":10726},{"type":12,"linkType":13,"id":14},{"sys":10728},{"id":21,"type":12,"linkType":22},{"sys":10730},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10732,"metaTitle":516,"metaDescription":517,"mainTitle":10733,"subtitle":535,"heroImage":10748,"ctaButton":558,"ctaLink":559},[515],{"data":10734,"content":10735,"nodeType":74},{},[10736,10742],{"data":10737,"content":10738,"nodeType":78},{},[10739],{"data":10740,"marks":10741,"value":527,"nodeType":82},{},[],{"data":10743,"content":10744,"nodeType":87},{},[10745],{"data":10746,"marks":10747,"value":534,"nodeType":82},{},[],{"metadata":10749,"sys":10752,"fields":10757},{"tags":10750,"concepts":10751},[],[],{"space":10753,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10755,"publishedVersion":62,"revision":44,"locale":29},{"sys":10754},{"type":12,"linkType":13,"id":14},{"sys":10756},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10758},{"url":550,"details":10759,"fileName":556,"contentType":557},{"size":552,"image":10760},{"width":554,"height":555},{"sys":10762,"fields":10765},{"id":10763,"createdAt":10764},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":10766,"slug":10767,"articleIntro":10766,"category":10768},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[10769],{"metadata":10770,"sys":10773,"fields":10780},{"tags":10771,"concepts":10772},[],[],{"space":10774,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10776,"publishedVersion":506,"revision":62,"contentType":10778,"locale":29},{"sys":10775},{"type":12,"linkType":13,"id":14},{"sys":10777},{"id":21,"type":12,"linkType":22},{"sys":10779},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10781,"metaTitle":516,"metaDescription":517,"mainTitle":10782,"subtitle":535,"heroImage":10797,"ctaButton":558,"ctaLink":559},[515],{"data":10783,"content":10784,"nodeType":74},{},[10785,10791],{"data":10786,"content":10787,"nodeType":78},{},[10788],{"data":10789,"marks":10790,"value":527,"nodeType":82},{},[],{"data":10792,"content":10793,"nodeType":87},{},[10794],{"data":10795,"marks":10796,"value":534,"nodeType":82},{},[],{"metadata":10798,"sys":10801,"fields":10806},{"tags":10799,"concepts":10800},[],[],{"space":10802,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10804,"publishedVersion":62,"revision":44,"locale":29},{"sys":10803},{"type":12,"linkType":13,"id":14},{"sys":10805},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10807},{"url":550,"details":10808,"fileName":556,"contentType":557},{"size":552,"image":10809},{"width":554,"height":555},{"sys":10811,"fields":10814},{"id":10812,"createdAt":10813},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":10815,"slug":10816,"articleIntro":-1,"category":10817},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[10818],{"metadata":10819,"sys":10822,"fields":10829},{"tags":10820,"concepts":10821},[],[],{"space":10823,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10825,"publishedVersion":506,"revision":62,"contentType":10827,"locale":29},{"sys":10824},{"type":12,"linkType":13,"id":14},{"sys":10826},{"id":21,"type":12,"linkType":22},{"sys":10828},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10830,"metaTitle":516,"metaDescription":517,"mainTitle":10831,"subtitle":535,"heroImage":10846,"ctaButton":558,"ctaLink":559},[515],{"data":10832,"content":10833,"nodeType":74},{},[10834,10840],{"data":10835,"content":10836,"nodeType":78},{},[10837],{"data":10838,"marks":10839,"value":527,"nodeType":82},{},[],{"data":10841,"content":10842,"nodeType":87},{},[10843],{"data":10844,"marks":10845,"value":534,"nodeType":82},{},[],{"metadata":10847,"sys":10850,"fields":10855},{"tags":10848,"concepts":10849},[],[],{"space":10851,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10853,"publishedVersion":62,"revision":44,"locale":29},{"sys":10852},{"type":12,"linkType":13,"id":14},{"sys":10854},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10856},{"url":550,"details":10857,"fileName":556,"contentType":557},{"size":552,"image":10858},{"width":554,"height":555},{"sys":10860,"fields":10863},{"id":10861,"createdAt":10862},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":10864,"slug":10865,"articleIntro":-1,"category":10866},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[10867],{"metadata":10868,"sys":10871,"fields":10878},{"tags":10869,"concepts":10870},[],[],{"space":10872,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10874,"publishedVersion":506,"revision":62,"contentType":10876,"locale":29},{"sys":10873},{"type":12,"linkType":13,"id":14},{"sys":10875},{"id":21,"type":12,"linkType":22},{"sys":10877},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10879,"metaTitle":516,"metaDescription":517,"mainTitle":10880,"subtitle":535,"heroImage":10895,"ctaButton":558,"ctaLink":559},[515],{"data":10881,"content":10882,"nodeType":74},{},[10883,10889],{"data":10884,"content":10885,"nodeType":78},{},[10886],{"data":10887,"marks":10888,"value":527,"nodeType":82},{},[],{"data":10890,"content":10891,"nodeType":87},{},[10892],{"data":10893,"marks":10894,"value":534,"nodeType":82},{},[],{"metadata":10896,"sys":10899,"fields":10904},{"tags":10897,"concepts":10898},[],[],{"space":10900,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10902,"publishedVersion":62,"revision":44,"locale":29},{"sys":10901},{"type":12,"linkType":13,"id":14},{"sys":10903},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10905},{"url":550,"details":10906,"fileName":556,"contentType":557},{"size":552,"image":10907},{"width":554,"height":555},{"sys":10909,"fields":10912},{"id":10910,"createdAt":10911},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":10913,"slug":10914,"articleIntro":10913,"category":10915},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[10916],{"metadata":10917,"sys":10920,"fields":10927},{"tags":10918,"concepts":10919},[],[],{"space":10921,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10923,"publishedVersion":506,"revision":62,"contentType":10925,"locale":29},{"sys":10922},{"type":12,"linkType":13,"id":14},{"sys":10924},{"id":21,"type":12,"linkType":22},{"sys":10926},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10928,"metaTitle":516,"metaDescription":517,"mainTitle":10929,"subtitle":535,"heroImage":10944,"ctaButton":558,"ctaLink":559},[515],{"data":10930,"content":10931,"nodeType":74},{},[10932,10938],{"data":10933,"content":10934,"nodeType":78},{},[10935],{"data":10936,"marks":10937,"value":527,"nodeType":82},{},[],{"data":10939,"content":10940,"nodeType":87},{},[10941],{"data":10942,"marks":10943,"value":534,"nodeType":82},{},[],{"metadata":10945,"sys":10948,"fields":10953},{"tags":10946,"concepts":10947},[],[],{"space":10949,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":10951,"publishedVersion":62,"revision":44,"locale":29},{"sys":10950},{"type":12,"linkType":13,"id":14},{"sys":10952},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":10954},{"url":550,"details":10955,"fileName":556,"contentType":557},{"size":552,"image":10956},{"width":554,"height":555},{"sys":10958,"fields":10961},{"id":10959,"createdAt":10960},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":10962,"slug":10963,"articleIntro":10962,"category":10964},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[10965],{"metadata":10966,"sys":10969,"fields":10976},{"tags":10967,"concepts":10968},[],[],{"space":10970,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":10972,"publishedVersion":506,"revision":62,"contentType":10974,"locale":29},{"sys":10971},{"type":12,"linkType":13,"id":14},{"sys":10973},{"id":21,"type":12,"linkType":22},{"sys":10975},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":10977,"metaTitle":516,"metaDescription":517,"mainTitle":10978,"subtitle":535,"heroImage":10993,"ctaButton":558,"ctaLink":559},[515],{"data":10979,"content":10980,"nodeType":74},{},[10981,10987],{"data":10982,"content":10983,"nodeType":78},{},[10984],{"data":10985,"marks":10986,"value":527,"nodeType":82},{},[],{"data":10988,"content":10989,"nodeType":87},{},[10990],{"data":10991,"marks":10992,"value":534,"nodeType":82},{},[],{"metadata":10994,"sys":10997,"fields":11002},{"tags":10995,"concepts":10996},[],[],{"space":10998,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11000,"publishedVersion":62,"revision":44,"locale":29},{"sys":10999},{"type":12,"linkType":13,"id":14},{"sys":11001},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11003},{"url":550,"details":11004,"fileName":556,"contentType":557},{"size":552,"image":11005},{"width":554,"height":555},{"sys":11007,"fields":11010},{"id":11008,"createdAt":11009},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":11011,"slug":11012,"articleIntro":-1,"category":11013},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[11014],{"metadata":11015,"sys":11018,"fields":11025},{"tags":11016,"concepts":11017},[],[],{"space":11019,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11021,"publishedVersion":506,"revision":62,"contentType":11023,"locale":29},{"sys":11020},{"type":12,"linkType":13,"id":14},{"sys":11022},{"id":21,"type":12,"linkType":22},{"sys":11024},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11026,"metaTitle":516,"metaDescription":517,"mainTitle":11027,"subtitle":535,"heroImage":11042,"ctaButton":558,"ctaLink":559},[515],{"data":11028,"content":11029,"nodeType":74},{},[11030,11036],{"data":11031,"content":11032,"nodeType":78},{},[11033],{"data":11034,"marks":11035,"value":527,"nodeType":82},{},[],{"data":11037,"content":11038,"nodeType":87},{},[11039],{"data":11040,"marks":11041,"value":534,"nodeType":82},{},[],{"metadata":11043,"sys":11046,"fields":11051},{"tags":11044,"concepts":11045},[],[],{"space":11047,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11049,"publishedVersion":62,"revision":44,"locale":29},{"sys":11048},{"type":12,"linkType":13,"id":14},{"sys":11050},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11052},{"url":550,"details":11053,"fileName":556,"contentType":557},{"size":552,"image":11054},{"width":554,"height":555},{"sys":11056,"fields":11059},{"id":11057,"createdAt":11058},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":11060,"slug":11061,"articleIntro":-1,"category":11062},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[11063],{"metadata":11064,"sys":11067,"fields":11074},{"tags":11065,"concepts":11066},[],[],{"space":11068,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11070,"publishedVersion":506,"revision":62,"contentType":11072,"locale":29},{"sys":11069},{"type":12,"linkType":13,"id":14},{"sys":11071},{"id":21,"type":12,"linkType":22},{"sys":11073},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11075,"metaTitle":516,"metaDescription":517,"mainTitle":11076,"subtitle":535,"heroImage":11091,"ctaButton":558,"ctaLink":559},[515],{"data":11077,"content":11078,"nodeType":74},{},[11079,11085],{"data":11080,"content":11081,"nodeType":78},{},[11082],{"data":11083,"marks":11084,"value":527,"nodeType":82},{},[],{"data":11086,"content":11087,"nodeType":87},{},[11088],{"data":11089,"marks":11090,"value":534,"nodeType":82},{},[],{"metadata":11092,"sys":11095,"fields":11100},{"tags":11093,"concepts":11094},[],[],{"space":11096,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11098,"publishedVersion":62,"revision":44,"locale":29},{"sys":11097},{"type":12,"linkType":13,"id":14},{"sys":11099},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11101},{"url":550,"details":11102,"fileName":556,"contentType":557},{"size":552,"image":11103},{"width":554,"height":555},{"sys":11105,"fields":11108},{"id":11106,"createdAt":11107},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":11109,"slug":11110,"articleIntro":11109,"category":11111},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[11112],{"metadata":11113,"sys":11116,"fields":11123},{"tags":11114,"concepts":11115},[],[],{"space":11117,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11119,"publishedVersion":506,"revision":62,"contentType":11121,"locale":29},{"sys":11118},{"type":12,"linkType":13,"id":14},{"sys":11120},{"id":21,"type":12,"linkType":22},{"sys":11122},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11124,"metaTitle":516,"metaDescription":517,"mainTitle":11125,"subtitle":535,"heroImage":11140,"ctaButton":558,"ctaLink":559},[515],{"data":11126,"content":11127,"nodeType":74},{},[11128,11134],{"data":11129,"content":11130,"nodeType":78},{},[11131],{"data":11132,"marks":11133,"value":527,"nodeType":82},{},[],{"data":11135,"content":11136,"nodeType":87},{},[11137],{"data":11138,"marks":11139,"value":534,"nodeType":82},{},[],{"metadata":11141,"sys":11144,"fields":11149},{"tags":11142,"concepts":11143},[],[],{"space":11145,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11147,"publishedVersion":62,"revision":44,"locale":29},{"sys":11146},{"type":12,"linkType":13,"id":14},{"sys":11148},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11150},{"url":550,"details":11151,"fileName":556,"contentType":557},{"size":552,"image":11152},{"width":554,"height":555},{"sys":11154,"fields":11157},{"id":11155,"createdAt":11156},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":11158,"slug":11159,"articleIntro":11158,"category":11160},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[11161],{"metadata":11162,"sys":11165,"fields":11172},{"tags":11163,"concepts":11164},[],[],{"space":11166,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11168,"publishedVersion":506,"revision":62,"contentType":11170,"locale":29},{"sys":11167},{"type":12,"linkType":13,"id":14},{"sys":11169},{"id":21,"type":12,"linkType":22},{"sys":11171},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11173,"metaTitle":516,"metaDescription":517,"mainTitle":11174,"subtitle":535,"heroImage":11189,"ctaButton":558,"ctaLink":559},[515],{"data":11175,"content":11176,"nodeType":74},{},[11177,11183],{"data":11178,"content":11179,"nodeType":78},{},[11180],{"data":11181,"marks":11182,"value":527,"nodeType":82},{},[],{"data":11184,"content":11185,"nodeType":87},{},[11186],{"data":11187,"marks":11188,"value":534,"nodeType":82},{},[],{"metadata":11190,"sys":11193,"fields":11198},{"tags":11191,"concepts":11192},[],[],{"space":11194,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11196,"publishedVersion":62,"revision":44,"locale":29},{"sys":11195},{"type":12,"linkType":13,"id":14},{"sys":11197},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11199},{"url":550,"details":11200,"fileName":556,"contentType":557},{"size":552,"image":11201},{"width":554,"height":555},{"sys":11203,"fields":11206},{"id":11204,"createdAt":11205},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":11207,"slug":11208,"articleIntro":-1,"category":11209},"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",[11210],{"metadata":11211,"sys":11214,"fields":11221},{"tags":11212,"concepts":11213},[],[],{"space":11215,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11217,"publishedVersion":506,"revision":62,"contentType":11219,"locale":29},{"sys":11216},{"type":12,"linkType":13,"id":14},{"sys":11218},{"id":21,"type":12,"linkType":22},{"sys":11220},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11222,"metaTitle":516,"metaDescription":517,"mainTitle":11223,"subtitle":535,"heroImage":11238,"ctaButton":558,"ctaLink":559},[515],{"data":11224,"content":11225,"nodeType":74},{},[11226,11232],{"data":11227,"content":11228,"nodeType":78},{},[11229],{"data":11230,"marks":11231,"value":527,"nodeType":82},{},[],{"data":11233,"content":11234,"nodeType":87},{},[11235],{"data":11236,"marks":11237,"value":534,"nodeType":82},{},[],{"metadata":11239,"sys":11242,"fields":11247},{"tags":11240,"concepts":11241},[],[],{"space":11243,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11245,"publishedVersion":62,"revision":44,"locale":29},{"sys":11244},{"type":12,"linkType":13,"id":14},{"sys":11246},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11248},{"url":550,"details":11249,"fileName":556,"contentType":557},{"size":552,"image":11250},{"width":554,"height":555},{"sys":11252,"fields":11255},{"id":11253,"createdAt":11254},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":11256,"slug":11257,"articleIntro":11256,"category":11258},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[11259],{"metadata":11260,"sys":11263,"fields":11270},{"tags":11261,"concepts":11262},[],[],{"space":11264,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11266,"publishedVersion":506,"revision":62,"contentType":11268,"locale":29},{"sys":11265},{"type":12,"linkType":13,"id":14},{"sys":11267},{"id":21,"type":12,"linkType":22},{"sys":11269},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11271,"metaTitle":516,"metaDescription":517,"mainTitle":11272,"subtitle":535,"heroImage":11287,"ctaButton":558,"ctaLink":559},[515],{"data":11273,"content":11274,"nodeType":74},{},[11275,11281],{"data":11276,"content":11277,"nodeType":78},{},[11278],{"data":11279,"marks":11280,"value":527,"nodeType":82},{},[],{"data":11282,"content":11283,"nodeType":87},{},[11284],{"data":11285,"marks":11286,"value":534,"nodeType":82},{},[],{"metadata":11288,"sys":11291,"fields":11296},{"tags":11289,"concepts":11290},[],[],{"space":11292,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11294,"publishedVersion":62,"revision":44,"locale":29},{"sys":11293},{"type":12,"linkType":13,"id":14},{"sys":11295},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11297},{"url":550,"details":11298,"fileName":556,"contentType":557},{"size":552,"image":11299},{"width":554,"height":555},{"sys":11301,"fields":11304},{"id":11302,"createdAt":11303},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":11305,"slug":11306,"articleIntro":11305,"category":11307},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[11308],{"metadata":11309,"sys":11312,"fields":11319},{"tags":11310,"concepts":11311},[],[],{"space":11313,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11315,"publishedVersion":506,"revision":62,"contentType":11317,"locale":29},{"sys":11314},{"type":12,"linkType":13,"id":14},{"sys":11316},{"id":21,"type":12,"linkType":22},{"sys":11318},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11320,"metaTitle":516,"metaDescription":517,"mainTitle":11321,"subtitle":535,"heroImage":11336,"ctaButton":558,"ctaLink":559},[515],{"data":11322,"content":11323,"nodeType":74},{},[11324,11330],{"data":11325,"content":11326,"nodeType":78},{},[11327],{"data":11328,"marks":11329,"value":527,"nodeType":82},{},[],{"data":11331,"content":11332,"nodeType":87},{},[11333],{"data":11334,"marks":11335,"value":534,"nodeType":82},{},[],{"metadata":11337,"sys":11340,"fields":11345},{"tags":11338,"concepts":11339},[],[],{"space":11341,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11343,"publishedVersion":62,"revision":44,"locale":29},{"sys":11342},{"type":12,"linkType":13,"id":14},{"sys":11344},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11346},{"url":550,"details":11347,"fileName":556,"contentType":557},{"size":552,"image":11348},{"width":554,"height":555},{"sys":11350,"fields":11353},{"id":11351,"createdAt":11352},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":11354,"slug":11355,"articleIntro":11354,"category":11356},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[11357],{"metadata":11358,"sys":11361,"fields":11368},{"tags":11359,"concepts":11360},[],[],{"space":11362,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11364,"publishedVersion":506,"revision":62,"contentType":11366,"locale":29},{"sys":11363},{"type":12,"linkType":13,"id":14},{"sys":11365},{"id":21,"type":12,"linkType":22},{"sys":11367},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11369,"metaTitle":516,"metaDescription":517,"mainTitle":11370,"subtitle":535,"heroImage":11385,"ctaButton":558,"ctaLink":559},[515],{"data":11371,"content":11372,"nodeType":74},{},[11373,11379],{"data":11374,"content":11375,"nodeType":78},{},[11376],{"data":11377,"marks":11378,"value":527,"nodeType":82},{},[],{"data":11380,"content":11381,"nodeType":87},{},[11382],{"data":11383,"marks":11384,"value":534,"nodeType":82},{},[],{"metadata":11386,"sys":11389,"fields":11394},{"tags":11387,"concepts":11388},[],[],{"space":11390,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11392,"publishedVersion":62,"revision":44,"locale":29},{"sys":11391},{"type":12,"linkType":13,"id":14},{"sys":11393},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11395},{"url":550,"details":11396,"fileName":556,"contentType":557},{"size":552,"image":11397},{"width":554,"height":555},{"sys":11399,"fields":11402},{"id":11400,"createdAt":11401},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":11403,"slug":11404,"articleIntro":11403,"category":11405},"Compte 60 - Achats","compte-60-achats",[11406],{"metadata":11407,"sys":11410,"fields":11417},{"tags":11408,"concepts":11409},[],[],{"space":11411,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11413,"publishedVersion":506,"revision":62,"contentType":11415,"locale":29},{"sys":11412},{"type":12,"linkType":13,"id":14},{"sys":11414},{"id":21,"type":12,"linkType":22},{"sys":11416},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11418,"metaTitle":516,"metaDescription":517,"mainTitle":11419,"subtitle":535,"heroImage":11434,"ctaButton":558,"ctaLink":559},[515],{"data":11420,"content":11421,"nodeType":74},{},[11422,11428],{"data":11423,"content":11424,"nodeType":78},{},[11425],{"data":11426,"marks":11427,"value":527,"nodeType":82},{},[],{"data":11429,"content":11430,"nodeType":87},{},[11431],{"data":11432,"marks":11433,"value":534,"nodeType":82},{},[],{"metadata":11435,"sys":11438,"fields":11443},{"tags":11436,"concepts":11437},[],[],{"space":11439,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11441,"publishedVersion":62,"revision":44,"locale":29},{"sys":11440},{"type":12,"linkType":13,"id":14},{"sys":11442},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11444},{"url":550,"details":11445,"fileName":556,"contentType":557},{"size":552,"image":11446},{"width":554,"height":555},{"sys":11448,"fields":11451},{"id":11449,"createdAt":11450},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":11452,"slug":11453,"articleIntro":11452,"category":11454},"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",[11455],{"metadata":11456,"sys":11459,"fields":11466},{"tags":11457,"concepts":11458},[],[],{"space":11460,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11462,"publishedVersion":506,"revision":62,"contentType":11464,"locale":29},{"sys":11461},{"type":12,"linkType":13,"id":14},{"sys":11463},{"id":21,"type":12,"linkType":22},{"sys":11465},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11467,"metaTitle":516,"metaDescription":517,"mainTitle":11468,"subtitle":535,"heroImage":11483,"ctaButton":558,"ctaLink":559},[515],{"data":11469,"content":11470,"nodeType":74},{},[11471,11477],{"data":11472,"content":11473,"nodeType":78},{},[11474],{"data":11475,"marks":11476,"value":527,"nodeType":82},{},[],{"data":11478,"content":11479,"nodeType":87},{},[11480],{"data":11481,"marks":11482,"value":534,"nodeType":82},{},[],{"metadata":11484,"sys":11487,"fields":11492},{"tags":11485,"concepts":11486},[],[],{"space":11488,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11490,"publishedVersion":62,"revision":44,"locale":29},{"sys":11489},{"type":12,"linkType":13,"id":14},{"sys":11491},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11493},{"url":550,"details":11494,"fileName":556,"contentType":557},{"size":552,"image":11495},{"width":554,"height":555},{"sys":11497,"fields":11500},{"id":11498,"createdAt":11499},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":11501,"slug":11502,"articleIntro":11501,"category":11503},"668 - Autres charges financières","compte-668-autres-charges-financieres",[11504],{"metadata":11505,"sys":11508,"fields":11515},{"tags":11506,"concepts":11507},[],[],{"space":11509,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11511,"publishedVersion":506,"revision":62,"contentType":11513,"locale":29},{"sys":11510},{"type":12,"linkType":13,"id":14},{"sys":11512},{"id":21,"type":12,"linkType":22},{"sys":11514},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11516,"metaTitle":516,"metaDescription":517,"mainTitle":11517,"subtitle":535,"heroImage":11532,"ctaButton":558,"ctaLink":559},[515],{"data":11518,"content":11519,"nodeType":74},{},[11520,11526],{"data":11521,"content":11522,"nodeType":78},{},[11523],{"data":11524,"marks":11525,"value":527,"nodeType":82},{},[],{"data":11527,"content":11528,"nodeType":87},{},[11529],{"data":11530,"marks":11531,"value":534,"nodeType":82},{},[],{"metadata":11533,"sys":11536,"fields":11541},{"tags":11534,"concepts":11535},[],[],{"space":11537,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11539,"publishedVersion":62,"revision":44,"locale":29},{"sys":11538},{"type":12,"linkType":13,"id":14},{"sys":11540},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11542},{"url":550,"details":11543,"fileName":556,"contentType":557},{"size":552,"image":11544},{"width":554,"height":555},{"sys":11546,"fields":11549},{"id":11547,"createdAt":11548},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":11550,"slug":11551,"articleIntro":-1,"category":11552},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[11553],{"metadata":11554,"sys":11557,"fields":11564},{"tags":11555,"concepts":11556},[],[],{"space":11558,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11560,"publishedVersion":506,"revision":62,"contentType":11562,"locale":29},{"sys":11559},{"type":12,"linkType":13,"id":14},{"sys":11561},{"id":21,"type":12,"linkType":22},{"sys":11563},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11565,"metaTitle":516,"metaDescription":517,"mainTitle":11566,"subtitle":535,"heroImage":11581,"ctaButton":558,"ctaLink":559},[515],{"data":11567,"content":11568,"nodeType":74},{},[11569,11575],{"data":11570,"content":11571,"nodeType":78},{},[11572],{"data":11573,"marks":11574,"value":527,"nodeType":82},{},[],{"data":11576,"content":11577,"nodeType":87},{},[11578],{"data":11579,"marks":11580,"value":534,"nodeType":82},{},[],{"metadata":11582,"sys":11585,"fields":11590},{"tags":11583,"concepts":11584},[],[],{"space":11586,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11588,"publishedVersion":62,"revision":44,"locale":29},{"sys":11587},{"type":12,"linkType":13,"id":14},{"sys":11589},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11591},{"url":550,"details":11592,"fileName":556,"contentType":557},{"size":552,"image":11593},{"width":554,"height":555},{"sys":11595,"fields":11598},{"id":11596,"createdAt":11597},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":11599,"slug":11600,"articleIntro":11599,"category":11601},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[11602],{"metadata":11603,"sys":11606,"fields":11613},{"tags":11604,"concepts":11605},[],[],{"space":11607,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11609,"publishedVersion":506,"revision":62,"contentType":11611,"locale":29},{"sys":11608},{"type":12,"linkType":13,"id":14},{"sys":11610},{"id":21,"type":12,"linkType":22},{"sys":11612},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11614,"metaTitle":516,"metaDescription":517,"mainTitle":11615,"subtitle":535,"heroImage":11630,"ctaButton":558,"ctaLink":559},[515],{"data":11616,"content":11617,"nodeType":74},{},[11618,11624],{"data":11619,"content":11620,"nodeType":78},{},[11621],{"data":11622,"marks":11623,"value":527,"nodeType":82},{},[],{"data":11625,"content":11626,"nodeType":87},{},[11627],{"data":11628,"marks":11629,"value":534,"nodeType":82},{},[],{"metadata":11631,"sys":11634,"fields":11639},{"tags":11632,"concepts":11633},[],[],{"space":11635,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11637,"publishedVersion":62,"revision":44,"locale":29},{"sys":11636},{"type":12,"linkType":13,"id":14},{"sys":11638},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11640},{"url":550,"details":11641,"fileName":556,"contentType":557},{"size":552,"image":11642},{"width":554,"height":555},{"sys":11644,"fields":11647},{"id":11645,"createdAt":11646},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":11648,"slug":11649,"articleIntro":11648,"category":11650},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[11651],{"metadata":11652,"sys":11655,"fields":11662},{"tags":11653,"concepts":11654},[],[],{"space":11656,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11658,"publishedVersion":506,"revision":62,"contentType":11660,"locale":29},{"sys":11657},{"type":12,"linkType":13,"id":14},{"sys":11659},{"id":21,"type":12,"linkType":22},{"sys":11661},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11663,"metaTitle":516,"metaDescription":517,"mainTitle":11664,"subtitle":535,"heroImage":11679,"ctaButton":558,"ctaLink":559},[515],{"data":11665,"content":11666,"nodeType":74},{},[11667,11673],{"data":11668,"content":11669,"nodeType":78},{},[11670],{"data":11671,"marks":11672,"value":527,"nodeType":82},{},[],{"data":11674,"content":11675,"nodeType":87},{},[11676],{"data":11677,"marks":11678,"value":534,"nodeType":82},{},[],{"metadata":11680,"sys":11683,"fields":11688},{"tags":11681,"concepts":11682},[],[],{"space":11684,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11686,"publishedVersion":62,"revision":44,"locale":29},{"sys":11685},{"type":12,"linkType":13,"id":14},{"sys":11687},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11689},{"url":550,"details":11690,"fileName":556,"contentType":557},{"size":552,"image":11691},{"width":554,"height":555},{"sys":11693,"fields":11696},{"id":11694,"createdAt":11695},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":11697,"slug":11698,"articleIntro":-1,"category":11699},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[11700],{"metadata":11701,"sys":11704,"fields":11711},{"tags":11702,"concepts":11703},[],[],{"space":11705,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11707,"publishedVersion":506,"revision":62,"contentType":11709,"locale":29},{"sys":11706},{"type":12,"linkType":13,"id":14},{"sys":11708},{"id":21,"type":12,"linkType":22},{"sys":11710},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11712,"metaTitle":516,"metaDescription":517,"mainTitle":11713,"subtitle":535,"heroImage":11728,"ctaButton":558,"ctaLink":559},[515],{"data":11714,"content":11715,"nodeType":74},{},[11716,11722],{"data":11717,"content":11718,"nodeType":78},{},[11719],{"data":11720,"marks":11721,"value":527,"nodeType":82},{},[],{"data":11723,"content":11724,"nodeType":87},{},[11725],{"data":11726,"marks":11727,"value":534,"nodeType":82},{},[],{"metadata":11729,"sys":11732,"fields":11737},{"tags":11730,"concepts":11731},[],[],{"space":11733,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11735,"publishedVersion":62,"revision":44,"locale":29},{"sys":11734},{"type":12,"linkType":13,"id":14},{"sys":11736},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11738},{"url":550,"details":11739,"fileName":556,"contentType":557},{"size":552,"image":11740},{"width":554,"height":555},{"sys":11742,"fields":11745},{"id":11743,"createdAt":11744},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":11746,"slug":11747,"articleIntro":11746,"category":11748},"473 - Comptes d'attente","compte-473-comptes-d-attente",[11749],{"metadata":11750,"sys":11753,"fields":11760},{"tags":11751,"concepts":11752},[],[],{"space":11754,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11756,"publishedVersion":506,"revision":62,"contentType":11758,"locale":29},{"sys":11755},{"type":12,"linkType":13,"id":14},{"sys":11757},{"id":21,"type":12,"linkType":22},{"sys":11759},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11761,"metaTitle":516,"metaDescription":517,"mainTitle":11762,"subtitle":535,"heroImage":11777,"ctaButton":558,"ctaLink":559},[515],{"data":11763,"content":11764,"nodeType":74},{},[11765,11771],{"data":11766,"content":11767,"nodeType":78},{},[11768],{"data":11769,"marks":11770,"value":527,"nodeType":82},{},[],{"data":11772,"content":11773,"nodeType":87},{},[11774],{"data":11775,"marks":11776,"value":534,"nodeType":82},{},[],{"metadata":11778,"sys":11781,"fields":11786},{"tags":11779,"concepts":11780},[],[],{"space":11782,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11784,"publishedVersion":62,"revision":44,"locale":29},{"sys":11783},{"type":12,"linkType":13,"id":14},{"sys":11785},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11787},{"url":550,"details":11788,"fileName":556,"contentType":557},{"size":552,"image":11789},{"width":554,"height":555},{"sys":11791,"fields":11794},{"id":11792,"createdAt":11793},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11795,"slug":11796,"articleIntro":11795,"category":11797},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11798],{"metadata":11799,"sys":11802,"fields":11809},{"tags":11800,"concepts":11801},[],[],{"space":11803,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11805,"publishedVersion":506,"revision":62,"contentType":11807,"locale":29},{"sys":11804},{"type":12,"linkType":13,"id":14},{"sys":11806},{"id":21,"type":12,"linkType":22},{"sys":11808},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11810,"metaTitle":516,"metaDescription":517,"mainTitle":11811,"subtitle":535,"heroImage":11826,"ctaButton":558,"ctaLink":559},[515],{"data":11812,"content":11813,"nodeType":74},{},[11814,11820],{"data":11815,"content":11816,"nodeType":78},{},[11817],{"data":11818,"marks":11819,"value":527,"nodeType":82},{},[],{"data":11821,"content":11822,"nodeType":87},{},[11823],{"data":11824,"marks":11825,"value":534,"nodeType":82},{},[],{"metadata":11827,"sys":11830,"fields":11835},{"tags":11828,"concepts":11829},[],[],{"space":11831,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11833,"publishedVersion":62,"revision":44,"locale":29},{"sys":11832},{"type":12,"linkType":13,"id":14},{"sys":11834},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11836},{"url":550,"details":11837,"fileName":556,"contentType":557},{"size":552,"image":11838},{"width":554,"height":555},{"sys":11840,"fields":11843},{"id":11841,"createdAt":11842},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":11844,"slug":11845,"articleIntro":11844,"category":11846},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[11847],{"metadata":11848,"sys":11851,"fields":11858},{"tags":11849,"concepts":11850},[],[],{"space":11852,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11854,"publishedVersion":506,"revision":62,"contentType":11856,"locale":29},{"sys":11853},{"type":12,"linkType":13,"id":14},{"sys":11855},{"id":21,"type":12,"linkType":22},{"sys":11857},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11859,"metaTitle":516,"metaDescription":517,"mainTitle":11860,"subtitle":535,"heroImage":11875,"ctaButton":558,"ctaLink":559},[515],{"data":11861,"content":11862,"nodeType":74},{},[11863,11869],{"data":11864,"content":11865,"nodeType":78},{},[11866],{"data":11867,"marks":11868,"value":527,"nodeType":82},{},[],{"data":11870,"content":11871,"nodeType":87},{},[11872],{"data":11873,"marks":11874,"value":534,"nodeType":82},{},[],{"metadata":11876,"sys":11879,"fields":11884},{"tags":11877,"concepts":11878},[],[],{"space":11880,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11882,"publishedVersion":62,"revision":44,"locale":29},{"sys":11881},{"type":12,"linkType":13,"id":14},{"sys":11883},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11885},{"url":550,"details":11886,"fileName":556,"contentType":557},{"size":552,"image":11887},{"width":554,"height":555},{"sys":11889,"fields":11892},{"id":11890,"createdAt":11891},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":11893,"slug":11894,"articleIntro":11893,"category":11895},"4886 - Charges","compte-4886-charges",[11896],{"metadata":11897,"sys":11900,"fields":11907},{"tags":11898,"concepts":11899},[],[],{"space":11901,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11903,"publishedVersion":506,"revision":62,"contentType":11905,"locale":29},{"sys":11902},{"type":12,"linkType":13,"id":14},{"sys":11904},{"id":21,"type":12,"linkType":22},{"sys":11906},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11908,"metaTitle":516,"metaDescription":517,"mainTitle":11909,"subtitle":535,"heroImage":11924,"ctaButton":558,"ctaLink":559},[515],{"data":11910,"content":11911,"nodeType":74},{},[11912,11918],{"data":11913,"content":11914,"nodeType":78},{},[11915],{"data":11916,"marks":11917,"value":527,"nodeType":82},{},[],{"data":11919,"content":11920,"nodeType":87},{},[11921],{"data":11922,"marks":11923,"value":534,"nodeType":82},{},[],{"metadata":11925,"sys":11928,"fields":11933},{"tags":11926,"concepts":11927},[],[],{"space":11929,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11931,"publishedVersion":62,"revision":44,"locale":29},{"sys":11930},{"type":12,"linkType":13,"id":14},{"sys":11932},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11934},{"url":550,"details":11935,"fileName":556,"contentType":557},{"size":552,"image":11936},{"width":554,"height":555},{"sys":11938,"fields":11941},{"id":11939,"createdAt":11940},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":11942,"slug":11943,"articleIntro":11942,"category":11944},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[11945],{"metadata":11946,"sys":11949,"fields":11956},{"tags":11947,"concepts":11948},[],[],{"space":11950,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":11952,"publishedVersion":506,"revision":62,"contentType":11954,"locale":29},{"sys":11951},{"type":12,"linkType":13,"id":14},{"sys":11953},{"id":21,"type":12,"linkType":22},{"sys":11955},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":11957,"metaTitle":516,"metaDescription":517,"mainTitle":11958,"subtitle":535,"heroImage":11973,"ctaButton":558,"ctaLink":559},[515],{"data":11959,"content":11960,"nodeType":74},{},[11961,11967],{"data":11962,"content":11963,"nodeType":78},{},[11964],{"data":11965,"marks":11966,"value":527,"nodeType":82},{},[],{"data":11968,"content":11969,"nodeType":87},{},[11970],{"data":11971,"marks":11972,"value":534,"nodeType":82},{},[],{"metadata":11974,"sys":11977,"fields":11982},{"tags":11975,"concepts":11976},[],[],{"space":11978,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":11980,"publishedVersion":62,"revision":44,"locale":29},{"sys":11979},{"type":12,"linkType":13,"id":14},{"sys":11981},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":11983},{"url":550,"details":11984,"fileName":556,"contentType":557},{"size":552,"image":11985},{"width":554,"height":555},{"sys":11987,"fields":11990},{"id":11988,"createdAt":11989},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":11991,"slug":11992,"articleIntro":11991,"category":11993},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[11994],{"metadata":11995,"sys":11998,"fields":12005},{"tags":11996,"concepts":11997},[],[],{"space":11999,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12001,"publishedVersion":506,"revision":62,"contentType":12003,"locale":29},{"sys":12000},{"type":12,"linkType":13,"id":14},{"sys":12002},{"id":21,"type":12,"linkType":22},{"sys":12004},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12006,"metaTitle":516,"metaDescription":517,"mainTitle":12007,"subtitle":535,"heroImage":12022,"ctaButton":558,"ctaLink":559},[515],{"data":12008,"content":12009,"nodeType":74},{},[12010,12016],{"data":12011,"content":12012,"nodeType":78},{},[12013],{"data":12014,"marks":12015,"value":527,"nodeType":82},{},[],{"data":12017,"content":12018,"nodeType":87},{},[12019],{"data":12020,"marks":12021,"value":534,"nodeType":82},{},[],{"metadata":12023,"sys":12026,"fields":12031},{"tags":12024,"concepts":12025},[],[],{"space":12027,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12029,"publishedVersion":62,"revision":44,"locale":29},{"sys":12028},{"type":12,"linkType":13,"id":14},{"sys":12030},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12032},{"url":550,"details":12033,"fileName":556,"contentType":557},{"size":552,"image":12034},{"width":554,"height":555},{"sys":12036,"fields":12039},{"id":12037,"createdAt":12038},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":12040,"slug":12041,"articleIntro":12040,"category":12042},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[12043],{"metadata":12044,"sys":12047,"fields":12054},{"tags":12045,"concepts":12046},[],[],{"space":12048,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12050,"publishedVersion":506,"revision":62,"contentType":12052,"locale":29},{"sys":12049},{"type":12,"linkType":13,"id":14},{"sys":12051},{"id":21,"type":12,"linkType":22},{"sys":12053},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12055,"metaTitle":516,"metaDescription":517,"mainTitle":12056,"subtitle":535,"heroImage":12071,"ctaButton":558,"ctaLink":559},[515],{"data":12057,"content":12058,"nodeType":74},{},[12059,12065],{"data":12060,"content":12061,"nodeType":78},{},[12062],{"data":12063,"marks":12064,"value":527,"nodeType":82},{},[],{"data":12066,"content":12067,"nodeType":87},{},[12068],{"data":12069,"marks":12070,"value":534,"nodeType":82},{},[],{"metadata":12072,"sys":12075,"fields":12080},{"tags":12073,"concepts":12074},[],[],{"space":12076,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12078,"publishedVersion":62,"revision":44,"locale":29},{"sys":12077},{"type":12,"linkType":13,"id":14},{"sys":12079},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12081},{"url":550,"details":12082,"fileName":556,"contentType":557},{"size":552,"image":12083},{"width":554,"height":555},{"sys":12085,"fields":12088},{"id":12086,"createdAt":12087},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":12089,"slug":12090,"articleIntro":-1,"category":12091},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[12092],{"metadata":12093,"sys":12096,"fields":12103},{"tags":12094,"concepts":12095},[],[],{"space":12097,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12099,"publishedVersion":506,"revision":62,"contentType":12101,"locale":29},{"sys":12098},{"type":12,"linkType":13,"id":14},{"sys":12100},{"id":21,"type":12,"linkType":22},{"sys":12102},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12104,"metaTitle":516,"metaDescription":517,"mainTitle":12105,"subtitle":535,"heroImage":12120,"ctaButton":558,"ctaLink":559},[515],{"data":12106,"content":12107,"nodeType":74},{},[12108,12114],{"data":12109,"content":12110,"nodeType":78},{},[12111],{"data":12112,"marks":12113,"value":527,"nodeType":82},{},[],{"data":12115,"content":12116,"nodeType":87},{},[12117],{"data":12118,"marks":12119,"value":534,"nodeType":82},{},[],{"metadata":12121,"sys":12124,"fields":12129},{"tags":12122,"concepts":12123},[],[],{"space":12125,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12127,"publishedVersion":62,"revision":44,"locale":29},{"sys":12126},{"type":12,"linkType":13,"id":14},{"sys":12128},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12130},{"url":550,"details":12131,"fileName":556,"contentType":557},{"size":552,"image":12132},{"width":554,"height":555},{"sys":12134,"fields":12137},{"id":12135,"createdAt":12136},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":12138,"slug":12139,"articleIntro":12138,"category":12140},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[12141],{"metadata":12142,"sys":12145,"fields":12152},{"tags":12143,"concepts":12144},[],[],{"space":12146,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12148,"publishedVersion":506,"revision":62,"contentType":12150,"locale":29},{"sys":12147},{"type":12,"linkType":13,"id":14},{"sys":12149},{"id":21,"type":12,"linkType":22},{"sys":12151},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12153,"metaTitle":516,"metaDescription":517,"mainTitle":12154,"subtitle":535,"heroImage":12169,"ctaButton":558,"ctaLink":559},[515],{"data":12155,"content":12156,"nodeType":74},{},[12157,12163],{"data":12158,"content":12159,"nodeType":78},{},[12160],{"data":12161,"marks":12162,"value":527,"nodeType":82},{},[],{"data":12164,"content":12165,"nodeType":87},{},[12166],{"data":12167,"marks":12168,"value":534,"nodeType":82},{},[],{"metadata":12170,"sys":12173,"fields":12178},{"tags":12171,"concepts":12172},[],[],{"space":12174,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12176,"publishedVersion":62,"revision":44,"locale":29},{"sys":12175},{"type":12,"linkType":13,"id":14},{"sys":12177},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12179},{"url":550,"details":12180,"fileName":556,"contentType":557},{"size":552,"image":12181},{"width":554,"height":555},{"sys":12183,"fields":12186},{"id":12184,"createdAt":12185},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":12187,"slug":12188,"articleIntro":12187,"category":12189},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[12190],{"metadata":12191,"sys":12194,"fields":12201},{"tags":12192,"concepts":12193},[],[],{"space":12195,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12197,"publishedVersion":506,"revision":62,"contentType":12199,"locale":29},{"sys":12196},{"type":12,"linkType":13,"id":14},{"sys":12198},{"id":21,"type":12,"linkType":22},{"sys":12200},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12202,"metaTitle":516,"metaDescription":517,"mainTitle":12203,"subtitle":535,"heroImage":12218,"ctaButton":558,"ctaLink":559},[515],{"data":12204,"content":12205,"nodeType":74},{},[12206,12212],{"data":12207,"content":12208,"nodeType":78},{},[12209],{"data":12210,"marks":12211,"value":527,"nodeType":82},{},[],{"data":12213,"content":12214,"nodeType":87},{},[12215],{"data":12216,"marks":12217,"value":534,"nodeType":82},{},[],{"metadata":12219,"sys":12222,"fields":12227},{"tags":12220,"concepts":12221},[],[],{"space":12223,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12225,"publishedVersion":62,"revision":44,"locale":29},{"sys":12224},{"type":12,"linkType":13,"id":14},{"sys":12226},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12228},{"url":550,"details":12229,"fileName":556,"contentType":557},{"size":552,"image":12230},{"width":554,"height":555},{"sys":12232,"fields":12235},{"id":12233,"createdAt":12234},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":12236,"slug":12237,"articleIntro":12236,"category":12238},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[12239],{"metadata":12240,"sys":12243,"fields":12250},{"tags":12241,"concepts":12242},[],[],{"space":12244,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12246,"publishedVersion":506,"revision":62,"contentType":12248,"locale":29},{"sys":12245},{"type":12,"linkType":13,"id":14},{"sys":12247},{"id":21,"type":12,"linkType":22},{"sys":12249},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12251,"metaTitle":516,"metaDescription":517,"mainTitle":12252,"subtitle":535,"heroImage":12267,"ctaButton":558,"ctaLink":559},[515],{"data":12253,"content":12254,"nodeType":74},{},[12255,12261],{"data":12256,"content":12257,"nodeType":78},{},[12258],{"data":12259,"marks":12260,"value":527,"nodeType":82},{},[],{"data":12262,"content":12263,"nodeType":87},{},[12264],{"data":12265,"marks":12266,"value":534,"nodeType":82},{},[],{"metadata":12268,"sys":12271,"fields":12276},{"tags":12269,"concepts":12270},[],[],{"space":12272,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12274,"publishedVersion":62,"revision":44,"locale":29},{"sys":12273},{"type":12,"linkType":13,"id":14},{"sys":12275},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12277},{"url":550,"details":12278,"fileName":556,"contentType":557},{"size":552,"image":12279},{"width":554,"height":555},{"sys":12281,"fields":12284},{"id":12282,"createdAt":12283},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":12285,"slug":12286,"articleIntro":-1,"category":12287},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[12288],{"metadata":12289,"sys":12292,"fields":12299},{"tags":12290,"concepts":12291},[],[],{"space":12293,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12295,"publishedVersion":506,"revision":62,"contentType":12297,"locale":29},{"sys":12294},{"type":12,"linkType":13,"id":14},{"sys":12296},{"id":21,"type":12,"linkType":22},{"sys":12298},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12300,"metaTitle":516,"metaDescription":517,"mainTitle":12301,"subtitle":535,"heroImage":12316,"ctaButton":558,"ctaLink":559},[515],{"data":12302,"content":12303,"nodeType":74},{},[12304,12310],{"data":12305,"content":12306,"nodeType":78},{},[12307],{"data":12308,"marks":12309,"value":527,"nodeType":82},{},[],{"data":12311,"content":12312,"nodeType":87},{},[12313],{"data":12314,"marks":12315,"value":534,"nodeType":82},{},[],{"metadata":12317,"sys":12320,"fields":12325},{"tags":12318,"concepts":12319},[],[],{"space":12321,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12323,"publishedVersion":62,"revision":44,"locale":29},{"sys":12322},{"type":12,"linkType":13,"id":14},{"sys":12324},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12326},{"url":550,"details":12327,"fileName":556,"contentType":557},{"size":552,"image":12328},{"width":554,"height":555},{"sys":12330,"fields":12333},{"id":12331,"createdAt":12332},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":12334,"slug":12335,"articleIntro":12334,"category":12336},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[12337],{"metadata":12338,"sys":12341,"fields":12348},{"tags":12339,"concepts":12340},[],[],{"space":12342,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12344,"publishedVersion":506,"revision":62,"contentType":12346,"locale":29},{"sys":12343},{"type":12,"linkType":13,"id":14},{"sys":12345},{"id":21,"type":12,"linkType":22},{"sys":12347},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12349,"metaTitle":516,"metaDescription":517,"mainTitle":12350,"subtitle":535,"heroImage":12365,"ctaButton":558,"ctaLink":559},[515],{"data":12351,"content":12352,"nodeType":74},{},[12353,12359],{"data":12354,"content":12355,"nodeType":78},{},[12356],{"data":12357,"marks":12358,"value":527,"nodeType":82},{},[],{"data":12360,"content":12361,"nodeType":87},{},[12362],{"data":12363,"marks":12364,"value":534,"nodeType":82},{},[],{"metadata":12366,"sys":12369,"fields":12374},{"tags":12367,"concepts":12368},[],[],{"space":12370,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12372,"publishedVersion":62,"revision":44,"locale":29},{"sys":12371},{"type":12,"linkType":13,"id":14},{"sys":12373},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12375},{"url":550,"details":12376,"fileName":556,"contentType":557},{"size":552,"image":12377},{"width":554,"height":555},{"sys":12379,"fields":12382},{"id":12380,"createdAt":12381},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":12383,"slug":12384,"articleIntro":-1,"category":12385},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[12386],{"metadata":12387,"sys":12390,"fields":12397},{"tags":12388,"concepts":12389},[],[],{"space":12391,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12393,"publishedVersion":506,"revision":62,"contentType":12395,"locale":29},{"sys":12392},{"type":12,"linkType":13,"id":14},{"sys":12394},{"id":21,"type":12,"linkType":22},{"sys":12396},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12398,"metaTitle":516,"metaDescription":517,"mainTitle":12399,"subtitle":535,"heroImage":12414,"ctaButton":558,"ctaLink":559},[515],{"data":12400,"content":12401,"nodeType":74},{},[12402,12408],{"data":12403,"content":12404,"nodeType":78},{},[12405],{"data":12406,"marks":12407,"value":527,"nodeType":82},{},[],{"data":12409,"content":12410,"nodeType":87},{},[12411],{"data":12412,"marks":12413,"value":534,"nodeType":82},{},[],{"metadata":12415,"sys":12418,"fields":12423},{"tags":12416,"concepts":12417},[],[],{"space":12419,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12421,"publishedVersion":62,"revision":44,"locale":29},{"sys":12420},{"type":12,"linkType":13,"id":14},{"sys":12422},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12424},{"url":550,"details":12425,"fileName":556,"contentType":557},{"size":552,"image":12426},{"width":554,"height":555},{"sys":12428,"fields":12431},{"id":12429,"createdAt":12430},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":12432,"slug":12433,"articleIntro":12432,"category":12434},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[12435],{"metadata":12436,"sys":12439,"fields":12446},{"tags":12437,"concepts":12438},[],[],{"space":12440,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12442,"publishedVersion":506,"revision":62,"contentType":12444,"locale":29},{"sys":12441},{"type":12,"linkType":13,"id":14},{"sys":12443},{"id":21,"type":12,"linkType":22},{"sys":12445},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12447,"metaTitle":516,"metaDescription":517,"mainTitle":12448,"subtitle":535,"heroImage":12463,"ctaButton":558,"ctaLink":559},[515],{"data":12449,"content":12450,"nodeType":74},{},[12451,12457],{"data":12452,"content":12453,"nodeType":78},{},[12454],{"data":12455,"marks":12456,"value":527,"nodeType":82},{},[],{"data":12458,"content":12459,"nodeType":87},{},[12460],{"data":12461,"marks":12462,"value":534,"nodeType":82},{},[],{"metadata":12464,"sys":12467,"fields":12472},{"tags":12465,"concepts":12466},[],[],{"space":12468,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12470,"publishedVersion":62,"revision":44,"locale":29},{"sys":12469},{"type":12,"linkType":13,"id":14},{"sys":12471},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12473},{"url":550,"details":12474,"fileName":556,"contentType":557},{"size":552,"image":12475},{"width":554,"height":555},{"sys":12477,"fields":12480},{"id":12478,"createdAt":12479},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":12481,"slug":12482,"articleIntro":12481,"category":12483},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[12484],{"metadata":12485,"sys":12488,"fields":12495},{"tags":12486,"concepts":12487},[],[],{"space":12489,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12491,"publishedVersion":506,"revision":62,"contentType":12493,"locale":29},{"sys":12490},{"type":12,"linkType":13,"id":14},{"sys":12492},{"id":21,"type":12,"linkType":22},{"sys":12494},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12496,"metaTitle":516,"metaDescription":517,"mainTitle":12497,"subtitle":535,"heroImage":12512,"ctaButton":558,"ctaLink":559},[515],{"data":12498,"content":12499,"nodeType":74},{},[12500,12506],{"data":12501,"content":12502,"nodeType":78},{},[12503],{"data":12504,"marks":12505,"value":527,"nodeType":82},{},[],{"data":12507,"content":12508,"nodeType":87},{},[12509],{"data":12510,"marks":12511,"value":534,"nodeType":82},{},[],{"metadata":12513,"sys":12516,"fields":12521},{"tags":12514,"concepts":12515},[],[],{"space":12517,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12519,"publishedVersion":62,"revision":44,"locale":29},{"sys":12518},{"type":12,"linkType":13,"id":14},{"sys":12520},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12522},{"url":550,"details":12523,"fileName":556,"contentType":557},{"size":552,"image":12524},{"width":554,"height":555},{"sys":12526,"fields":12529},{"id":12527,"createdAt":12528},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":12530,"slug":12531,"articleIntro":12530,"category":12532},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[12533],{"metadata":12534,"sys":12537,"fields":12544},{"tags":12535,"concepts":12536},[],[],{"space":12538,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12540,"publishedVersion":506,"revision":62,"contentType":12542,"locale":29},{"sys":12539},{"type":12,"linkType":13,"id":14},{"sys":12541},{"id":21,"type":12,"linkType":22},{"sys":12543},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12545,"metaTitle":516,"metaDescription":517,"mainTitle":12546,"subtitle":535,"heroImage":12561,"ctaButton":558,"ctaLink":559},[515],{"data":12547,"content":12548,"nodeType":74},{},[12549,12555],{"data":12550,"content":12551,"nodeType":78},{},[12552],{"data":12553,"marks":12554,"value":527,"nodeType":82},{},[],{"data":12556,"content":12557,"nodeType":87},{},[12558],{"data":12559,"marks":12560,"value":534,"nodeType":82},{},[],{"metadata":12562,"sys":12565,"fields":12570},{"tags":12563,"concepts":12564},[],[],{"space":12566,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12568,"publishedVersion":62,"revision":44,"locale":29},{"sys":12567},{"type":12,"linkType":13,"id":14},{"sys":12569},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12571},{"url":550,"details":12572,"fileName":556,"contentType":557},{"size":552,"image":12573},{"width":554,"height":555},{"sys":12575,"fields":12578},{"id":12576,"createdAt":12577},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":12579,"slug":12580,"articleIntro":12579,"category":12581},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[12582],{"metadata":12583,"sys":12586,"fields":12593},{"tags":12584,"concepts":12585},[],[],{"space":12587,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12589,"publishedVersion":506,"revision":62,"contentType":12591,"locale":29},{"sys":12588},{"type":12,"linkType":13,"id":14},{"sys":12590},{"id":21,"type":12,"linkType":22},{"sys":12592},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12594,"metaTitle":516,"metaDescription":517,"mainTitle":12595,"subtitle":535,"heroImage":12610,"ctaButton":558,"ctaLink":559},[515],{"data":12596,"content":12597,"nodeType":74},{},[12598,12604],{"data":12599,"content":12600,"nodeType":78},{},[12601],{"data":12602,"marks":12603,"value":527,"nodeType":82},{},[],{"data":12605,"content":12606,"nodeType":87},{},[12607],{"data":12608,"marks":12609,"value":534,"nodeType":82},{},[],{"metadata":12611,"sys":12614,"fields":12619},{"tags":12612,"concepts":12613},[],[],{"space":12615,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12617,"publishedVersion":62,"revision":44,"locale":29},{"sys":12616},{"type":12,"linkType":13,"id":14},{"sys":12618},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12620},{"url":550,"details":12621,"fileName":556,"contentType":557},{"size":552,"image":12622},{"width":554,"height":555},{"sys":12624,"fields":12627},{"id":12625,"createdAt":12626},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":12628,"slug":12629,"articleIntro":12628,"category":12630},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[12631],{"metadata":12632,"sys":12635,"fields":12642},{"tags":12633,"concepts":12634},[],[],{"space":12636,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12638,"publishedVersion":506,"revision":62,"contentType":12640,"locale":29},{"sys":12637},{"type":12,"linkType":13,"id":14},{"sys":12639},{"id":21,"type":12,"linkType":22},{"sys":12641},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12643,"metaTitle":516,"metaDescription":517,"mainTitle":12644,"subtitle":535,"heroImage":12659,"ctaButton":558,"ctaLink":559},[515],{"data":12645,"content":12646,"nodeType":74},{},[12647,12653],{"data":12648,"content":12649,"nodeType":78},{},[12650],{"data":12651,"marks":12652,"value":527,"nodeType":82},{},[],{"data":12654,"content":12655,"nodeType":87},{},[12656],{"data":12657,"marks":12658,"value":534,"nodeType":82},{},[],{"metadata":12660,"sys":12663,"fields":12668},{"tags":12661,"concepts":12662},[],[],{"space":12664,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12666,"publishedVersion":62,"revision":44,"locale":29},{"sys":12665},{"type":12,"linkType":13,"id":14},{"sys":12667},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12669},{"url":550,"details":12670,"fileName":556,"contentType":557},{"size":552,"image":12671},{"width":554,"height":555},{"sys":12673,"fields":12676},{"id":12674,"createdAt":12675},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":12677,"slug":12678,"articleIntro":-1,"category":12679},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[12680],{"metadata":12681,"sys":12684,"fields":12691},{"tags":12682,"concepts":12683},[],[],{"space":12685,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12687,"publishedVersion":506,"revision":62,"contentType":12689,"locale":29},{"sys":12686},{"type":12,"linkType":13,"id":14},{"sys":12688},{"id":21,"type":12,"linkType":22},{"sys":12690},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12692,"metaTitle":516,"metaDescription":517,"mainTitle":12693,"subtitle":535,"heroImage":12708,"ctaButton":558,"ctaLink":559},[515],{"data":12694,"content":12695,"nodeType":74},{},[12696,12702],{"data":12697,"content":12698,"nodeType":78},{},[12699],{"data":12700,"marks":12701,"value":527,"nodeType":82},{},[],{"data":12703,"content":12704,"nodeType":87},{},[12705],{"data":12706,"marks":12707,"value":534,"nodeType":82},{},[],{"metadata":12709,"sys":12712,"fields":12717},{"tags":12710,"concepts":12711},[],[],{"space":12713,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12715,"publishedVersion":62,"revision":44,"locale":29},{"sys":12714},{"type":12,"linkType":13,"id":14},{"sys":12716},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12718},{"url":550,"details":12719,"fileName":556,"contentType":557},{"size":552,"image":12720},{"width":554,"height":555},{"sys":12722,"fields":12725},{"id":12723,"createdAt":12724},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":12726,"slug":12727,"articleIntro":12726,"category":12728},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[12729],{"metadata":12730,"sys":12733,"fields":12740},{"tags":12731,"concepts":12732},[],[],{"space":12734,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12736,"publishedVersion":506,"revision":62,"contentType":12738,"locale":29},{"sys":12735},{"type":12,"linkType":13,"id":14},{"sys":12737},{"id":21,"type":12,"linkType":22},{"sys":12739},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12741,"metaTitle":516,"metaDescription":517,"mainTitle":12742,"subtitle":535,"heroImage":12757,"ctaButton":558,"ctaLink":559},[515],{"data":12743,"content":12744,"nodeType":74},{},[12745,12751],{"data":12746,"content":12747,"nodeType":78},{},[12748],{"data":12749,"marks":12750,"value":527,"nodeType":82},{},[],{"data":12752,"content":12753,"nodeType":87},{},[12754],{"data":12755,"marks":12756,"value":534,"nodeType":82},{},[],{"metadata":12758,"sys":12761,"fields":12766},{"tags":12759,"concepts":12760},[],[],{"space":12762,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12764,"publishedVersion":62,"revision":44,"locale":29},{"sys":12763},{"type":12,"linkType":13,"id":14},{"sys":12765},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12767},{"url":550,"details":12768,"fileName":556,"contentType":557},{"size":552,"image":12769},{"width":554,"height":555},{"sys":12771,"fields":12774},{"id":12772,"createdAt":12773},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12775,"slug":12776,"articleIntro":12775,"category":12777},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12778],{"metadata":12779,"sys":12782,"fields":12789},{"tags":12780,"concepts":12781},[],[],{"space":12783,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12785,"publishedVersion":506,"revision":62,"contentType":12787,"locale":29},{"sys":12784},{"type":12,"linkType":13,"id":14},{"sys":12786},{"id":21,"type":12,"linkType":22},{"sys":12788},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12790,"metaTitle":516,"metaDescription":517,"mainTitle":12791,"subtitle":535,"heroImage":12806,"ctaButton":558,"ctaLink":559},[515],{"data":12792,"content":12793,"nodeType":74},{},[12794,12800],{"data":12795,"content":12796,"nodeType":78},{},[12797],{"data":12798,"marks":12799,"value":527,"nodeType":82},{},[],{"data":12801,"content":12802,"nodeType":87},{},[12803],{"data":12804,"marks":12805,"value":534,"nodeType":82},{},[],{"metadata":12807,"sys":12810,"fields":12815},{"tags":12808,"concepts":12809},[],[],{"space":12811,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12813,"publishedVersion":62,"revision":44,"locale":29},{"sys":12812},{"type":12,"linkType":13,"id":14},{"sys":12814},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12816},{"url":550,"details":12817,"fileName":556,"contentType":557},{"size":552,"image":12818},{"width":554,"height":555},{"sys":12820,"fields":12823},{"id":12821,"createdAt":12822},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":12824,"slug":12825,"articleIntro":12824,"category":12826},"274 - Prêts","compte-274-prets",[12827],{"metadata":12828,"sys":12831,"fields":12838},{"tags":12829,"concepts":12830},[],[],{"space":12832,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12834,"publishedVersion":506,"revision":62,"contentType":12836,"locale":29},{"sys":12833},{"type":12,"linkType":13,"id":14},{"sys":12835},{"id":21,"type":12,"linkType":22},{"sys":12837},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12839,"metaTitle":516,"metaDescription":517,"mainTitle":12840,"subtitle":535,"heroImage":12855,"ctaButton":558,"ctaLink":559},[515],{"data":12841,"content":12842,"nodeType":74},{},[12843,12849],{"data":12844,"content":12845,"nodeType":78},{},[12846],{"data":12847,"marks":12848,"value":527,"nodeType":82},{},[],{"data":12850,"content":12851,"nodeType":87},{},[12852],{"data":12853,"marks":12854,"value":534,"nodeType":82},{},[],{"metadata":12856,"sys":12859,"fields":12864},{"tags":12857,"concepts":12858},[],[],{"space":12860,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12862,"publishedVersion":62,"revision":44,"locale":29},{"sys":12861},{"type":12,"linkType":13,"id":14},{"sys":12863},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12865},{"url":550,"details":12866,"fileName":556,"contentType":557},{"size":552,"image":12867},{"width":554,"height":555},{"sys":12869,"fields":12872},{"id":12870,"createdAt":12871},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":12873,"slug":12874,"articleIntro":12873,"category":12875},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[12876],{"metadata":12877,"sys":12880,"fields":12887},{"tags":12878,"concepts":12879},[],[],{"space":12881,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12883,"publishedVersion":506,"revision":62,"contentType":12885,"locale":29},{"sys":12882},{"type":12,"linkType":13,"id":14},{"sys":12884},{"id":21,"type":12,"linkType":22},{"sys":12886},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12888,"metaTitle":516,"metaDescription":517,"mainTitle":12889,"subtitle":535,"heroImage":12904,"ctaButton":558,"ctaLink":559},[515],{"data":12890,"content":12891,"nodeType":74},{},[12892,12898],{"data":12893,"content":12894,"nodeType":78},{},[12895],{"data":12896,"marks":12897,"value":527,"nodeType":82},{},[],{"data":12899,"content":12900,"nodeType":87},{},[12901],{"data":12902,"marks":12903,"value":534,"nodeType":82},{},[],{"metadata":12905,"sys":12908,"fields":12913},{"tags":12906,"concepts":12907},[],[],{"space":12909,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12911,"publishedVersion":62,"revision":44,"locale":29},{"sys":12910},{"type":12,"linkType":13,"id":14},{"sys":12912},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12914},{"url":550,"details":12915,"fileName":556,"contentType":557},{"size":552,"image":12916},{"width":554,"height":555},{"sys":12918,"fields":12921},{"id":12919,"createdAt":12920},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":12922,"slug":12923,"articleIntro":12922,"category":12924},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[12925],{"metadata":12926,"sys":12929,"fields":12936},{"tags":12927,"concepts":12928},[],[],{"space":12930,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12932,"publishedVersion":506,"revision":62,"contentType":12934,"locale":29},{"sys":12931},{"type":12,"linkType":13,"id":14},{"sys":12933},{"id":21,"type":12,"linkType":22},{"sys":12935},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12937,"metaTitle":516,"metaDescription":517,"mainTitle":12938,"subtitle":535,"heroImage":12953,"ctaButton":558,"ctaLink":559},[515],{"data":12939,"content":12940,"nodeType":74},{},[12941,12947],{"data":12942,"content":12943,"nodeType":78},{},[12944],{"data":12945,"marks":12946,"value":527,"nodeType":82},{},[],{"data":12948,"content":12949,"nodeType":87},{},[12950],{"data":12951,"marks":12952,"value":534,"nodeType":82},{},[],{"metadata":12954,"sys":12957,"fields":12962},{"tags":12955,"concepts":12956},[],[],{"space":12958,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":12960,"publishedVersion":62,"revision":44,"locale":29},{"sys":12959},{"type":12,"linkType":13,"id":14},{"sys":12961},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":12963},{"url":550,"details":12964,"fileName":556,"contentType":557},{"size":552,"image":12965},{"width":554,"height":555},{"sys":12967,"fields":12970},{"id":12968,"createdAt":12969},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":12971,"slug":12972,"articleIntro":-1,"category":12973},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[12974],{"metadata":12975,"sys":12978,"fields":12985},{"tags":12976,"concepts":12977},[],[],{"space":12979,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":12981,"publishedVersion":506,"revision":62,"contentType":12983,"locale":29},{"sys":12980},{"type":12,"linkType":13,"id":14},{"sys":12982},{"id":21,"type":12,"linkType":22},{"sys":12984},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":12986,"metaTitle":516,"metaDescription":517,"mainTitle":12987,"subtitle":535,"heroImage":13002,"ctaButton":558,"ctaLink":559},[515],{"data":12988,"content":12989,"nodeType":74},{},[12990,12996],{"data":12991,"content":12992,"nodeType":78},{},[12993],{"data":12994,"marks":12995,"value":527,"nodeType":82},{},[],{"data":12997,"content":12998,"nodeType":87},{},[12999],{"data":13000,"marks":13001,"value":534,"nodeType":82},{},[],{"metadata":13003,"sys":13006,"fields":13011},{"tags":13004,"concepts":13005},[],[],{"space":13007,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13009,"publishedVersion":62,"revision":44,"locale":29},{"sys":13008},{"type":12,"linkType":13,"id":14},{"sys":13010},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13012},{"url":550,"details":13013,"fileName":556,"contentType":557},{"size":552,"image":13014},{"width":554,"height":555},{"sys":13016,"fields":13019},{"id":13017,"createdAt":13018},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":13020,"slug":13021,"articleIntro":-1,"category":13022},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[13023],{"metadata":13024,"sys":13027,"fields":13034},{"tags":13025,"concepts":13026},[],[],{"space":13028,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13030,"publishedVersion":506,"revision":62,"contentType":13032,"locale":29},{"sys":13029},{"type":12,"linkType":13,"id":14},{"sys":13031},{"id":21,"type":12,"linkType":22},{"sys":13033},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13035,"metaTitle":516,"metaDescription":517,"mainTitle":13036,"subtitle":535,"heroImage":13051,"ctaButton":558,"ctaLink":559},[515],{"data":13037,"content":13038,"nodeType":74},{},[13039,13045],{"data":13040,"content":13041,"nodeType":78},{},[13042],{"data":13043,"marks":13044,"value":527,"nodeType":82},{},[],{"data":13046,"content":13047,"nodeType":87},{},[13048],{"data":13049,"marks":13050,"value":534,"nodeType":82},{},[],{"metadata":13052,"sys":13055,"fields":13060},{"tags":13053,"concepts":13054},[],[],{"space":13056,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13058,"publishedVersion":62,"revision":44,"locale":29},{"sys":13057},{"type":12,"linkType":13,"id":14},{"sys":13059},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13061},{"url":550,"details":13062,"fileName":556,"contentType":557},{"size":552,"image":13063},{"width":554,"height":555},{"sys":13065,"fields":13068},{"id":13066,"createdAt":13067},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":13069,"slug":13070,"articleIntro":13069,"category":13071},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[13072],{"metadata":13073,"sys":13076,"fields":13083},{"tags":13074,"concepts":13075},[],[],{"space":13077,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13079,"publishedVersion":506,"revision":62,"contentType":13081,"locale":29},{"sys":13078},{"type":12,"linkType":13,"id":14},{"sys":13080},{"id":21,"type":12,"linkType":22},{"sys":13082},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13084,"metaTitle":516,"metaDescription":517,"mainTitle":13085,"subtitle":535,"heroImage":13100,"ctaButton":558,"ctaLink":559},[515],{"data":13086,"content":13087,"nodeType":74},{},[13088,13094],{"data":13089,"content":13090,"nodeType":78},{},[13091],{"data":13092,"marks":13093,"value":527,"nodeType":82},{},[],{"data":13095,"content":13096,"nodeType":87},{},[13097],{"data":13098,"marks":13099,"value":534,"nodeType":82},{},[],{"metadata":13101,"sys":13104,"fields":13109},{"tags":13102,"concepts":13103},[],[],{"space":13105,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13107,"publishedVersion":62,"revision":44,"locale":29},{"sys":13106},{"type":12,"linkType":13,"id":14},{"sys":13108},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13110},{"url":550,"details":13111,"fileName":556,"contentType":557},{"size":552,"image":13112},{"width":554,"height":555},{"sys":13114,"fields":13117},{"id":13115,"createdAt":13116},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":13118,"slug":13119,"articleIntro":-1,"category":13120},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[13121],{"metadata":13122,"sys":13125,"fields":13132},{"tags":13123,"concepts":13124},[],[],{"space":13126,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13128,"publishedVersion":506,"revision":62,"contentType":13130,"locale":29},{"sys":13127},{"type":12,"linkType":13,"id":14},{"sys":13129},{"id":21,"type":12,"linkType":22},{"sys":13131},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13133,"metaTitle":516,"metaDescription":517,"mainTitle":13134,"subtitle":535,"heroImage":13149,"ctaButton":558,"ctaLink":559},[515],{"data":13135,"content":13136,"nodeType":74},{},[13137,13143],{"data":13138,"content":13139,"nodeType":78},{},[13140],{"data":13141,"marks":13142,"value":527,"nodeType":82},{},[],{"data":13144,"content":13145,"nodeType":87},{},[13146],{"data":13147,"marks":13148,"value":534,"nodeType":82},{},[],{"metadata":13150,"sys":13153,"fields":13158},{"tags":13151,"concepts":13152},[],[],{"space":13154,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13156,"publishedVersion":62,"revision":44,"locale":29},{"sys":13155},{"type":12,"linkType":13,"id":14},{"sys":13157},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13159},{"url":550,"details":13160,"fileName":556,"contentType":557},{"size":552,"image":13161},{"width":554,"height":555},{"sys":13163,"fields":13166},{"id":13164,"createdAt":13165},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":13167,"slug":13168,"articleIntro":13167,"category":13169},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[13170],{"metadata":13171,"sys":13174,"fields":13181},{"tags":13172,"concepts":13173},[],[],{"space":13175,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13177,"publishedVersion":506,"revision":62,"contentType":13179,"locale":29},{"sys":13176},{"type":12,"linkType":13,"id":14},{"sys":13178},{"id":21,"type":12,"linkType":22},{"sys":13180},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13182,"metaTitle":516,"metaDescription":517,"mainTitle":13183,"subtitle":535,"heroImage":13198,"ctaButton":558,"ctaLink":559},[515],{"data":13184,"content":13185,"nodeType":74},{},[13186,13192],{"data":13187,"content":13188,"nodeType":78},{},[13189],{"data":13190,"marks":13191,"value":527,"nodeType":82},{},[],{"data":13193,"content":13194,"nodeType":87},{},[13195],{"data":13196,"marks":13197,"value":534,"nodeType":82},{},[],{"metadata":13199,"sys":13202,"fields":13207},{"tags":13200,"concepts":13201},[],[],{"space":13203,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13205,"publishedVersion":62,"revision":44,"locale":29},{"sys":13204},{"type":12,"linkType":13,"id":14},{"sys":13206},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13208},{"url":550,"details":13209,"fileName":556,"contentType":557},{"size":552,"image":13210},{"width":554,"height":555},{"sys":13212,"fields":13215},{"id":13213,"createdAt":13214},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":13216,"slug":13217,"articleIntro":13216,"category":13218},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[13219],{"metadata":13220,"sys":13223,"fields":13230},{"tags":13221,"concepts":13222},[],[],{"space":13224,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13226,"publishedVersion":506,"revision":62,"contentType":13228,"locale":29},{"sys":13225},{"type":12,"linkType":13,"id":14},{"sys":13227},{"id":21,"type":12,"linkType":22},{"sys":13229},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13231,"metaTitle":516,"metaDescription":517,"mainTitle":13232,"subtitle":535,"heroImage":13247,"ctaButton":558,"ctaLink":559},[515],{"data":13233,"content":13234,"nodeType":74},{},[13235,13241],{"data":13236,"content":13237,"nodeType":78},{},[13238],{"data":13239,"marks":13240,"value":527,"nodeType":82},{},[],{"data":13242,"content":13243,"nodeType":87},{},[13244],{"data":13245,"marks":13246,"value":534,"nodeType":82},{},[],{"metadata":13248,"sys":13251,"fields":13256},{"tags":13249,"concepts":13250},[],[],{"space":13252,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13254,"publishedVersion":62,"revision":44,"locale":29},{"sys":13253},{"type":12,"linkType":13,"id":14},{"sys":13255},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13257},{"url":550,"details":13258,"fileName":556,"contentType":557},{"size":552,"image":13259},{"width":554,"height":555},{"sys":13261,"fields":13264},{"id":13262,"createdAt":13263},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":13265,"slug":13266,"articleIntro":13265,"category":13267},"Compte 6026 - Emballages","compte-6026-emballages",[13268],{"metadata":13269,"sys":13272,"fields":13279},{"tags":13270,"concepts":13271},[],[],{"space":13273,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13275,"publishedVersion":506,"revision":62,"contentType":13277,"locale":29},{"sys":13274},{"type":12,"linkType":13,"id":14},{"sys":13276},{"id":21,"type":12,"linkType":22},{"sys":13278},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13280,"metaTitle":516,"metaDescription":517,"mainTitle":13281,"subtitle":535,"heroImage":13296,"ctaButton":558,"ctaLink":559},[515],{"data":13282,"content":13283,"nodeType":74},{},[13284,13290],{"data":13285,"content":13286,"nodeType":78},{},[13287],{"data":13288,"marks":13289,"value":527,"nodeType":82},{},[],{"data":13291,"content":13292,"nodeType":87},{},[13293],{"data":13294,"marks":13295,"value":534,"nodeType":82},{},[],{"metadata":13297,"sys":13300,"fields":13305},{"tags":13298,"concepts":13299},[],[],{"space":13301,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13303,"publishedVersion":62,"revision":44,"locale":29},{"sys":13302},{"type":12,"linkType":13,"id":14},{"sys":13304},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13306},{"url":550,"details":13307,"fileName":556,"contentType":557},{"size":552,"image":13308},{"width":554,"height":555},{"sys":13310,"fields":13313},{"id":13311,"createdAt":13312},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":13314,"slug":13315,"articleIntro":13314,"category":13316},"68174 - Créances","compte-68174-creances",[13317],{"metadata":13318,"sys":13321,"fields":13328},{"tags":13319,"concepts":13320},[],[],{"space":13322,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13324,"publishedVersion":506,"revision":62,"contentType":13326,"locale":29},{"sys":13323},{"type":12,"linkType":13,"id":14},{"sys":13325},{"id":21,"type":12,"linkType":22},{"sys":13327},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13329,"metaTitle":516,"metaDescription":517,"mainTitle":13330,"subtitle":535,"heroImage":13345,"ctaButton":558,"ctaLink":559},[515],{"data":13331,"content":13332,"nodeType":74},{},[13333,13339],{"data":13334,"content":13335,"nodeType":78},{},[13336],{"data":13337,"marks":13338,"value":527,"nodeType":82},{},[],{"data":13340,"content":13341,"nodeType":87},{},[13342],{"data":13343,"marks":13344,"value":534,"nodeType":82},{},[],{"metadata":13346,"sys":13349,"fields":13354},{"tags":13347,"concepts":13348},[],[],{"space":13350,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13352,"publishedVersion":62,"revision":44,"locale":29},{"sys":13351},{"type":12,"linkType":13,"id":14},{"sys":13353},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13355},{"url":550,"details":13356,"fileName":556,"contentType":557},{"size":552,"image":13357},{"width":554,"height":555},{"sys":13359,"fields":13362},{"id":13360,"createdAt":13361},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":13363,"slug":13364,"articleIntro":13363,"category":13365},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[13366],{"metadata":13367,"sys":13370,"fields":13377},{"tags":13368,"concepts":13369},[],[],{"space":13371,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13373,"publishedVersion":506,"revision":62,"contentType":13375,"locale":29},{"sys":13372},{"type":12,"linkType":13,"id":14},{"sys":13374},{"id":21,"type":12,"linkType":22},{"sys":13376},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13378,"metaTitle":516,"metaDescription":517,"mainTitle":13379,"subtitle":535,"heroImage":13394,"ctaButton":558,"ctaLink":559},[515],{"data":13380,"content":13381,"nodeType":74},{},[13382,13388],{"data":13383,"content":13384,"nodeType":78},{},[13385],{"data":13386,"marks":13387,"value":527,"nodeType":82},{},[],{"data":13389,"content":13390,"nodeType":87},{},[13391],{"data":13392,"marks":13393,"value":534,"nodeType":82},{},[],{"metadata":13395,"sys":13398,"fields":13403},{"tags":13396,"concepts":13397},[],[],{"space":13399,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13401,"publishedVersion":62,"revision":44,"locale":29},{"sys":13400},{"type":12,"linkType":13,"id":14},{"sys":13402},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13404},{"url":550,"details":13405,"fileName":556,"contentType":557},{"size":552,"image":13406},{"width":554,"height":555},{"sys":13408,"fields":13411},{"id":13409,"createdAt":13410},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":13412,"slug":13413,"articleIntro":13412,"category":13414},"1688 - Intérêts courus","compte-1688-interets-courus",[13415],{"metadata":13416,"sys":13419,"fields":13426},{"tags":13417,"concepts":13418},[],[],{"space":13420,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13422,"publishedVersion":506,"revision":62,"contentType":13424,"locale":29},{"sys":13421},{"type":12,"linkType":13,"id":14},{"sys":13423},{"id":21,"type":12,"linkType":22},{"sys":13425},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13427,"metaTitle":516,"metaDescription":517,"mainTitle":13428,"subtitle":535,"heroImage":13443,"ctaButton":558,"ctaLink":559},[515],{"data":13429,"content":13430,"nodeType":74},{},[13431,13437],{"data":13432,"content":13433,"nodeType":78},{},[13434],{"data":13435,"marks":13436,"value":527,"nodeType":82},{},[],{"data":13438,"content":13439,"nodeType":87},{},[13440],{"data":13441,"marks":13442,"value":534,"nodeType":82},{},[],{"metadata":13444,"sys":13447,"fields":13452},{"tags":13445,"concepts":13446},[],[],{"space":13448,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13450,"publishedVersion":62,"revision":44,"locale":29},{"sys":13449},{"type":12,"linkType":13,"id":14},{"sys":13451},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13453},{"url":550,"details":13454,"fileName":556,"contentType":557},{"size":552,"image":13455},{"width":554,"height":555},{"sys":13457,"fields":13460},{"id":13458,"createdAt":13459},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":13461,"slug":13462,"articleIntro":13461,"category":13463},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[13464],{"metadata":13465,"sys":13468,"fields":13475},{"tags":13466,"concepts":13467},[],[],{"space":13469,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13471,"publishedVersion":506,"revision":62,"contentType":13473,"locale":29},{"sys":13470},{"type":12,"linkType":13,"id":14},{"sys":13472},{"id":21,"type":12,"linkType":22},{"sys":13474},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13476,"metaTitle":516,"metaDescription":517,"mainTitle":13477,"subtitle":535,"heroImage":13492,"ctaButton":558,"ctaLink":559},[515],{"data":13478,"content":13479,"nodeType":74},{},[13480,13486],{"data":13481,"content":13482,"nodeType":78},{},[13483],{"data":13484,"marks":13485,"value":527,"nodeType":82},{},[],{"data":13487,"content":13488,"nodeType":87},{},[13489],{"data":13490,"marks":13491,"value":534,"nodeType":82},{},[],{"metadata":13493,"sys":13496,"fields":13501},{"tags":13494,"concepts":13495},[],[],{"space":13497,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13499,"publishedVersion":62,"revision":44,"locale":29},{"sys":13498},{"type":12,"linkType":13,"id":14},{"sys":13500},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13502},{"url":550,"details":13503,"fileName":556,"contentType":557},{"size":552,"image":13504},{"width":554,"height":555},{"sys":13506,"fields":13509},{"id":13507,"createdAt":13508},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":13510,"slug":13511,"articleIntro":13510,"category":13512},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[13513],{"metadata":13514,"sys":13517,"fields":13524},{"tags":13515,"concepts":13516},[],[],{"space":13518,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13520,"publishedVersion":506,"revision":62,"contentType":13522,"locale":29},{"sys":13519},{"type":12,"linkType":13,"id":14},{"sys":13521},{"id":21,"type":12,"linkType":22},{"sys":13523},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13525,"metaTitle":516,"metaDescription":517,"mainTitle":13526,"subtitle":535,"heroImage":13541,"ctaButton":558,"ctaLink":559},[515],{"data":13527,"content":13528,"nodeType":74},{},[13529,13535],{"data":13530,"content":13531,"nodeType":78},{},[13532],{"data":13533,"marks":13534,"value":527,"nodeType":82},{},[],{"data":13536,"content":13537,"nodeType":87},{},[13538],{"data":13539,"marks":13540,"value":534,"nodeType":82},{},[],{"metadata":13542,"sys":13545,"fields":13550},{"tags":13543,"concepts":13544},[],[],{"space":13546,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13548,"publishedVersion":62,"revision":44,"locale":29},{"sys":13547},{"type":12,"linkType":13,"id":14},{"sys":13549},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13551},{"url":550,"details":13552,"fileName":556,"contentType":557},{"size":552,"image":13553},{"width":554,"height":555},{"sys":13555,"fields":13558},{"id":13556,"createdAt":13557},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":13559,"slug":13560,"articleIntro":13559,"category":13561},"Compte 101 - Capital","compte-101-capital",[13562],{"metadata":13563,"sys":13566,"fields":13573},{"tags":13564,"concepts":13565},[],[],{"space":13567,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13569,"publishedVersion":506,"revision":62,"contentType":13571,"locale":29},{"sys":13568},{"type":12,"linkType":13,"id":14},{"sys":13570},{"id":21,"type":12,"linkType":22},{"sys":13572},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13574,"metaTitle":516,"metaDescription":517,"mainTitle":13575,"subtitle":535,"heroImage":13590,"ctaButton":558,"ctaLink":559},[515],{"data":13576,"content":13577,"nodeType":74},{},[13578,13584],{"data":13579,"content":13580,"nodeType":78},{},[13581],{"data":13582,"marks":13583,"value":527,"nodeType":82},{},[],{"data":13585,"content":13586,"nodeType":87},{},[13587],{"data":13588,"marks":13589,"value":534,"nodeType":82},{},[],{"metadata":13591,"sys":13594,"fields":13599},{"tags":13592,"concepts":13593},[],[],{"space":13595,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13597,"publishedVersion":62,"revision":44,"locale":29},{"sys":13596},{"type":12,"linkType":13,"id":14},{"sys":13598},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13600},{"url":550,"details":13601,"fileName":556,"contentType":557},{"size":552,"image":13602},{"width":554,"height":555},{"sys":13604,"fields":13607},{"id":13605,"createdAt":13606},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":13608,"slug":13609,"articleIntro":13608,"category":13610},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[13611],{"metadata":13612,"sys":13615,"fields":13622},{"tags":13613,"concepts":13614},[],[],{"space":13616,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13618,"publishedVersion":506,"revision":62,"contentType":13620,"locale":29},{"sys":13617},{"type":12,"linkType":13,"id":14},{"sys":13619},{"id":21,"type":12,"linkType":22},{"sys":13621},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13623,"metaTitle":516,"metaDescription":517,"mainTitle":13624,"subtitle":535,"heroImage":13639,"ctaButton":558,"ctaLink":559},[515],{"data":13625,"content":13626,"nodeType":74},{},[13627,13633],{"data":13628,"content":13629,"nodeType":78},{},[13630],{"data":13631,"marks":13632,"value":527,"nodeType":82},{},[],{"data":13634,"content":13635,"nodeType":87},{},[13636],{"data":13637,"marks":13638,"value":534,"nodeType":82},{},[],{"metadata":13640,"sys":13643,"fields":13648},{"tags":13641,"concepts":13642},[],[],{"space":13644,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13646,"publishedVersion":62,"revision":44,"locale":29},{"sys":13645},{"type":12,"linkType":13,"id":14},{"sys":13647},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13649},{"url":550,"details":13650,"fileName":556,"contentType":557},{"size":552,"image":13651},{"width":554,"height":555},{"sys":13653,"fields":13656},{"id":13654,"createdAt":13655},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":13657,"slug":13658,"articleIntro":13657,"category":13659},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[13660],{"metadata":13661,"sys":13664,"fields":13671},{"tags":13662,"concepts":13663},[],[],{"space":13665,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13667,"publishedVersion":506,"revision":62,"contentType":13669,"locale":29},{"sys":13666},{"type":12,"linkType":13,"id":14},{"sys":13668},{"id":21,"type":12,"linkType":22},{"sys":13670},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13672,"metaTitle":516,"metaDescription":517,"mainTitle":13673,"subtitle":535,"heroImage":13688,"ctaButton":558,"ctaLink":559},[515],{"data":13674,"content":13675,"nodeType":74},{},[13676,13682],{"data":13677,"content":13678,"nodeType":78},{},[13679],{"data":13680,"marks":13681,"value":527,"nodeType":82},{},[],{"data":13683,"content":13684,"nodeType":87},{},[13685],{"data":13686,"marks":13687,"value":534,"nodeType":82},{},[],{"metadata":13689,"sys":13692,"fields":13697},{"tags":13690,"concepts":13691},[],[],{"space":13693,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13695,"publishedVersion":62,"revision":44,"locale":29},{"sys":13694},{"type":12,"linkType":13,"id":14},{"sys":13696},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13698},{"url":550,"details":13699,"fileName":556,"contentType":557},{"size":552,"image":13700},{"width":554,"height":555},{"sys":13702,"fields":13705},{"id":13703,"createdAt":13704},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":13706,"slug":13707,"articleIntro":13706,"category":13708},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[13709],{"metadata":13710,"sys":13713,"fields":13720},{"tags":13711,"concepts":13712},[],[],{"space":13714,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13716,"publishedVersion":506,"revision":62,"contentType":13718,"locale":29},{"sys":13715},{"type":12,"linkType":13,"id":14},{"sys":13717},{"id":21,"type":12,"linkType":22},{"sys":13719},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13721,"metaTitle":516,"metaDescription":517,"mainTitle":13722,"subtitle":535,"heroImage":13737,"ctaButton":558,"ctaLink":559},[515],{"data":13723,"content":13724,"nodeType":74},{},[13725,13731],{"data":13726,"content":13727,"nodeType":78},{},[13728],{"data":13729,"marks":13730,"value":527,"nodeType":82},{},[],{"data":13732,"content":13733,"nodeType":87},{},[13734],{"data":13735,"marks":13736,"value":534,"nodeType":82},{},[],{"metadata":13738,"sys":13741,"fields":13746},{"tags":13739,"concepts":13740},[],[],{"space":13742,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13744,"publishedVersion":62,"revision":44,"locale":29},{"sys":13743},{"type":12,"linkType":13,"id":14},{"sys":13745},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13747},{"url":550,"details":13748,"fileName":556,"contentType":557},{"size":552,"image":13749},{"width":554,"height":555},{"sys":13751,"fields":13754},{"id":13752,"createdAt":13753},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":13755,"slug":13756,"articleIntro":13755,"category":13757},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[13758],{"metadata":13759,"sys":13762,"fields":13769},{"tags":13760,"concepts":13761},[],[],{"space":13763,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13765,"publishedVersion":506,"revision":62,"contentType":13767,"locale":29},{"sys":13764},{"type":12,"linkType":13,"id":14},{"sys":13766},{"id":21,"type":12,"linkType":22},{"sys":13768},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13770,"metaTitle":516,"metaDescription":517,"mainTitle":13771,"subtitle":535,"heroImage":13786,"ctaButton":558,"ctaLink":559},[515],{"data":13772,"content":13773,"nodeType":74},{},[13774,13780],{"data":13775,"content":13776,"nodeType":78},{},[13777],{"data":13778,"marks":13779,"value":527,"nodeType":82},{},[],{"data":13781,"content":13782,"nodeType":87},{},[13783],{"data":13784,"marks":13785,"value":534,"nodeType":82},{},[],{"metadata":13787,"sys":13790,"fields":13795},{"tags":13788,"concepts":13789},[],[],{"space":13791,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13793,"publishedVersion":62,"revision":44,"locale":29},{"sys":13792},{"type":12,"linkType":13,"id":14},{"sys":13794},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13796},{"url":550,"details":13797,"fileName":556,"contentType":557},{"size":552,"image":13798},{"width":554,"height":555},{"sys":13800,"fields":13803},{"id":13801,"createdAt":13802},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":13804,"slug":13805,"articleIntro":-1,"category":13806},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[13807],{"metadata":13808,"sys":13811,"fields":13818},{"tags":13809,"concepts":13810},[],[],{"space":13812,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13814,"publishedVersion":506,"revision":62,"contentType":13816,"locale":29},{"sys":13813},{"type":12,"linkType":13,"id":14},{"sys":13815},{"id":21,"type":12,"linkType":22},{"sys":13817},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13819,"metaTitle":516,"metaDescription":517,"mainTitle":13820,"subtitle":535,"heroImage":13835,"ctaButton":558,"ctaLink":559},[515],{"data":13821,"content":13822,"nodeType":74},{},[13823,13829],{"data":13824,"content":13825,"nodeType":78},{},[13826],{"data":13827,"marks":13828,"value":527,"nodeType":82},{},[],{"data":13830,"content":13831,"nodeType":87},{},[13832],{"data":13833,"marks":13834,"value":534,"nodeType":82},{},[],{"metadata":13836,"sys":13839,"fields":13844},{"tags":13837,"concepts":13838},[],[],{"space":13840,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13842,"publishedVersion":62,"revision":44,"locale":29},{"sys":13841},{"type":12,"linkType":13,"id":14},{"sys":13843},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13845},{"url":550,"details":13846,"fileName":556,"contentType":557},{"size":552,"image":13847},{"width":554,"height":555},{"sys":13849,"fields":13852},{"id":13850,"createdAt":13851},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":13853,"slug":13854,"articleIntro":13853,"category":13855},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[13856],{"metadata":13857,"sys":13860,"fields":13867},{"tags":13858,"concepts":13859},[],[],{"space":13861,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13863,"publishedVersion":506,"revision":62,"contentType":13865,"locale":29},{"sys":13862},{"type":12,"linkType":13,"id":14},{"sys":13864},{"id":21,"type":12,"linkType":22},{"sys":13866},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13868,"metaTitle":516,"metaDescription":517,"mainTitle":13869,"subtitle":535,"heroImage":13884,"ctaButton":558,"ctaLink":559},[515],{"data":13870,"content":13871,"nodeType":74},{},[13872,13878],{"data":13873,"content":13874,"nodeType":78},{},[13875],{"data":13876,"marks":13877,"value":527,"nodeType":82},{},[],{"data":13879,"content":13880,"nodeType":87},{},[13881],{"data":13882,"marks":13883,"value":534,"nodeType":82},{},[],{"metadata":13885,"sys":13888,"fields":13893},{"tags":13886,"concepts":13887},[],[],{"space":13889,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13891,"publishedVersion":62,"revision":44,"locale":29},{"sys":13890},{"type":12,"linkType":13,"id":14},{"sys":13892},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13894},{"url":550,"details":13895,"fileName":556,"contentType":557},{"size":552,"image":13896},{"width":554,"height":555},{"sys":13898,"fields":13901},{"id":13899,"createdAt":13900},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":13902,"slug":13903,"articleIntro":13902,"category":13904},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[13905],{"metadata":13906,"sys":13909,"fields":13916},{"tags":13907,"concepts":13908},[],[],{"space":13910,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13912,"publishedVersion":506,"revision":62,"contentType":13914,"locale":29},{"sys":13911},{"type":12,"linkType":13,"id":14},{"sys":13913},{"id":21,"type":12,"linkType":22},{"sys":13915},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13917,"metaTitle":516,"metaDescription":517,"mainTitle":13918,"subtitle":535,"heroImage":13933,"ctaButton":558,"ctaLink":559},[515],{"data":13919,"content":13920,"nodeType":74},{},[13921,13927],{"data":13922,"content":13923,"nodeType":78},{},[13924],{"data":13925,"marks":13926,"value":527,"nodeType":82},{},[],{"data":13928,"content":13929,"nodeType":87},{},[13930],{"data":13931,"marks":13932,"value":534,"nodeType":82},{},[],{"metadata":13934,"sys":13937,"fields":13942},{"tags":13935,"concepts":13936},[],[],{"space":13938,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13940,"publishedVersion":62,"revision":44,"locale":29},{"sys":13939},{"type":12,"linkType":13,"id":14},{"sys":13941},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13943},{"url":550,"details":13944,"fileName":556,"contentType":557},{"size":552,"image":13945},{"width":554,"height":555},{"sys":13947,"fields":13950},{"id":13948,"createdAt":13949},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":13951,"slug":13952,"articleIntro":13951,"category":13953},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[13954],{"metadata":13955,"sys":13958,"fields":13965},{"tags":13956,"concepts":13957},[],[],{"space":13959,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":13961,"publishedVersion":506,"revision":62,"contentType":13963,"locale":29},{"sys":13960},{"type":12,"linkType":13,"id":14},{"sys":13962},{"id":21,"type":12,"linkType":22},{"sys":13964},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":13966,"metaTitle":516,"metaDescription":517,"mainTitle":13967,"subtitle":535,"heroImage":13982,"ctaButton":558,"ctaLink":559},[515],{"data":13968,"content":13969,"nodeType":74},{},[13970,13976],{"data":13971,"content":13972,"nodeType":78},{},[13973],{"data":13974,"marks":13975,"value":527,"nodeType":82},{},[],{"data":13977,"content":13978,"nodeType":87},{},[13979],{"data":13980,"marks":13981,"value":534,"nodeType":82},{},[],{"metadata":13983,"sys":13986,"fields":13991},{"tags":13984,"concepts":13985},[],[],{"space":13987,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":13989,"publishedVersion":62,"revision":44,"locale":29},{"sys":13988},{"type":12,"linkType":13,"id":14},{"sys":13990},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":13992},{"url":550,"details":13993,"fileName":556,"contentType":557},{"size":552,"image":13994},{"width":554,"height":555},{"sys":13996,"fields":13999},{"id":13997,"createdAt":13998},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":14000,"slug":14001,"articleIntro":14000,"category":14002},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[14003],{"metadata":14004,"sys":14007,"fields":14014},{"tags":14005,"concepts":14006},[],[],{"space":14008,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14010,"publishedVersion":506,"revision":62,"contentType":14012,"locale":29},{"sys":14009},{"type":12,"linkType":13,"id":14},{"sys":14011},{"id":21,"type":12,"linkType":22},{"sys":14013},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14015,"metaTitle":516,"metaDescription":517,"mainTitle":14016,"subtitle":535,"heroImage":14031,"ctaButton":558,"ctaLink":559},[515],{"data":14017,"content":14018,"nodeType":74},{},[14019,14025],{"data":14020,"content":14021,"nodeType":78},{},[14022],{"data":14023,"marks":14024,"value":527,"nodeType":82},{},[],{"data":14026,"content":14027,"nodeType":87},{},[14028],{"data":14029,"marks":14030,"value":534,"nodeType":82},{},[],{"metadata":14032,"sys":14035,"fields":14040},{"tags":14033,"concepts":14034},[],[],{"space":14036,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14038,"publishedVersion":62,"revision":44,"locale":29},{"sys":14037},{"type":12,"linkType":13,"id":14},{"sys":14039},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14041},{"url":550,"details":14042,"fileName":556,"contentType":557},{"size":552,"image":14043},{"width":554,"height":555},{"sys":14045,"fields":14048},{"id":14046,"createdAt":14047},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":14049,"slug":14050,"articleIntro":14049,"category":14051},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[14052],{"metadata":14053,"sys":14056,"fields":14063},{"tags":14054,"concepts":14055},[],[],{"space":14057,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14059,"publishedVersion":506,"revision":62,"contentType":14061,"locale":29},{"sys":14058},{"type":12,"linkType":13,"id":14},{"sys":14060},{"id":21,"type":12,"linkType":22},{"sys":14062},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14064,"metaTitle":516,"metaDescription":517,"mainTitle":14065,"subtitle":535,"heroImage":14080,"ctaButton":558,"ctaLink":559},[515],{"data":14066,"content":14067,"nodeType":74},{},[14068,14074],{"data":14069,"content":14070,"nodeType":78},{},[14071],{"data":14072,"marks":14073,"value":527,"nodeType":82},{},[],{"data":14075,"content":14076,"nodeType":87},{},[14077],{"data":14078,"marks":14079,"value":534,"nodeType":82},{},[],{"metadata":14081,"sys":14084,"fields":14089},{"tags":14082,"concepts":14083},[],[],{"space":14085,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14087,"publishedVersion":62,"revision":44,"locale":29},{"sys":14086},{"type":12,"linkType":13,"id":14},{"sys":14088},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14090},{"url":550,"details":14091,"fileName":556,"contentType":557},{"size":552,"image":14092},{"width":554,"height":555},{"sys":14094,"fields":14097},{"id":14095,"createdAt":14096},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":14098,"slug":14099,"articleIntro":14098,"category":14100},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[14101],{"metadata":14102,"sys":14105,"fields":14112},{"tags":14103,"concepts":14104},[],[],{"space":14106,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14108,"publishedVersion":506,"revision":62,"contentType":14110,"locale":29},{"sys":14107},{"type":12,"linkType":13,"id":14},{"sys":14109},{"id":21,"type":12,"linkType":22},{"sys":14111},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14113,"metaTitle":516,"metaDescription":517,"mainTitle":14114,"subtitle":535,"heroImage":14129,"ctaButton":558,"ctaLink":559},[515],{"data":14115,"content":14116,"nodeType":74},{},[14117,14123],{"data":14118,"content":14119,"nodeType":78},{},[14120],{"data":14121,"marks":14122,"value":527,"nodeType":82},{},[],{"data":14124,"content":14125,"nodeType":87},{},[14126],{"data":14127,"marks":14128,"value":534,"nodeType":82},{},[],{"metadata":14130,"sys":14133,"fields":14138},{"tags":14131,"concepts":14132},[],[],{"space":14134,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14136,"publishedVersion":62,"revision":44,"locale":29},{"sys":14135},{"type":12,"linkType":13,"id":14},{"sys":14137},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14139},{"url":550,"details":14140,"fileName":556,"contentType":557},{"size":552,"image":14141},{"width":554,"height":555},{"sys":14143,"fields":14146},{"id":14144,"createdAt":14145},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":14147,"slug":14148,"articleIntro":14147,"category":14149},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[14150],{"metadata":14151,"sys":14154,"fields":14161},{"tags":14152,"concepts":14153},[],[],{"space":14155,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14157,"publishedVersion":506,"revision":62,"contentType":14159,"locale":29},{"sys":14156},{"type":12,"linkType":13,"id":14},{"sys":14158},{"id":21,"type":12,"linkType":22},{"sys":14160},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14162,"metaTitle":516,"metaDescription":517,"mainTitle":14163,"subtitle":535,"heroImage":14178,"ctaButton":558,"ctaLink":559},[515],{"data":14164,"content":14165,"nodeType":74},{},[14166,14172],{"data":14167,"content":14168,"nodeType":78},{},[14169],{"data":14170,"marks":14171,"value":527,"nodeType":82},{},[],{"data":14173,"content":14174,"nodeType":87},{},[14175],{"data":14176,"marks":14177,"value":534,"nodeType":82},{},[],{"metadata":14179,"sys":14182,"fields":14187},{"tags":14180,"concepts":14181},[],[],{"space":14183,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14185,"publishedVersion":62,"revision":44,"locale":29},{"sys":14184},{"type":12,"linkType":13,"id":14},{"sys":14186},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14188},{"url":550,"details":14189,"fileName":556,"contentType":557},{"size":552,"image":14190},{"width":554,"height":555},{"sys":14192,"fields":14195},{"id":14193,"createdAt":14194},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":14196,"slug":14197,"articleIntro":14196,"category":14198},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[14199],{"metadata":14200,"sys":14203,"fields":14210},{"tags":14201,"concepts":14202},[],[],{"space":14204,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14206,"publishedVersion":506,"revision":62,"contentType":14208,"locale":29},{"sys":14205},{"type":12,"linkType":13,"id":14},{"sys":14207},{"id":21,"type":12,"linkType":22},{"sys":14209},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14211,"metaTitle":516,"metaDescription":517,"mainTitle":14212,"subtitle":535,"heroImage":14227,"ctaButton":558,"ctaLink":559},[515],{"data":14213,"content":14214,"nodeType":74},{},[14215,14221],{"data":14216,"content":14217,"nodeType":78},{},[14218],{"data":14219,"marks":14220,"value":527,"nodeType":82},{},[],{"data":14222,"content":14223,"nodeType":87},{},[14224],{"data":14225,"marks":14226,"value":534,"nodeType":82},{},[],{"metadata":14228,"sys":14231,"fields":14236},{"tags":14229,"concepts":14230},[],[],{"space":14232,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14234,"publishedVersion":62,"revision":44,"locale":29},{"sys":14233},{"type":12,"linkType":13,"id":14},{"sys":14235},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14237},{"url":550,"details":14238,"fileName":556,"contentType":557},{"size":552,"image":14239},{"width":554,"height":555},{"sys":14241,"fields":14244},{"id":14242,"createdAt":14243},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":14245,"slug":14246,"articleIntro":14245,"category":14247},"2185 - Cheptel","compte-2185-cheptel",[14248],{"metadata":14249,"sys":14252,"fields":14259},{"tags":14250,"concepts":14251},[],[],{"space":14253,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14255,"publishedVersion":506,"revision":62,"contentType":14257,"locale":29},{"sys":14254},{"type":12,"linkType":13,"id":14},{"sys":14256},{"id":21,"type":12,"linkType":22},{"sys":14258},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14260,"metaTitle":516,"metaDescription":517,"mainTitle":14261,"subtitle":535,"heroImage":14276,"ctaButton":558,"ctaLink":559},[515],{"data":14262,"content":14263,"nodeType":74},{},[14264,14270],{"data":14265,"content":14266,"nodeType":78},{},[14267],{"data":14268,"marks":14269,"value":527,"nodeType":82},{},[],{"data":14271,"content":14272,"nodeType":87},{},[14273],{"data":14274,"marks":14275,"value":534,"nodeType":82},{},[],{"metadata":14277,"sys":14280,"fields":14285},{"tags":14278,"concepts":14279},[],[],{"space":14281,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14283,"publishedVersion":62,"revision":44,"locale":29},{"sys":14282},{"type":12,"linkType":13,"id":14},{"sys":14284},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14286},{"url":550,"details":14287,"fileName":556,"contentType":557},{"size":552,"image":14288},{"width":554,"height":555},{"sys":14290,"fields":14293},{"id":14291,"createdAt":14292},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":14294,"slug":14295,"articleIntro":14294,"category":14296},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[14297],{"metadata":14298,"sys":14301,"fields":14308},{"tags":14299,"concepts":14300},[],[],{"space":14302,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14304,"publishedVersion":506,"revision":62,"contentType":14306,"locale":29},{"sys":14303},{"type":12,"linkType":13,"id":14},{"sys":14305},{"id":21,"type":12,"linkType":22},{"sys":14307},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14309,"metaTitle":516,"metaDescription":517,"mainTitle":14310,"subtitle":535,"heroImage":14325,"ctaButton":558,"ctaLink":559},[515],{"data":14311,"content":14312,"nodeType":74},{},[14313,14319],{"data":14314,"content":14315,"nodeType":78},{},[14316],{"data":14317,"marks":14318,"value":527,"nodeType":82},{},[],{"data":14320,"content":14321,"nodeType":87},{},[14322],{"data":14323,"marks":14324,"value":534,"nodeType":82},{},[],{"metadata":14326,"sys":14329,"fields":14334},{"tags":14327,"concepts":14328},[],[],{"space":14330,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14332,"publishedVersion":62,"revision":44,"locale":29},{"sys":14331},{"type":12,"linkType":13,"id":14},{"sys":14333},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14335},{"url":550,"details":14336,"fileName":556,"contentType":557},{"size":552,"image":14337},{"width":554,"height":555},{"sys":14339,"fields":14342},{"id":14340,"createdAt":14341},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":14343,"slug":14344,"articleIntro":14343,"category":14345},"Compte 106 - Réserves","compte-106-reserves",[14346],{"metadata":14347,"sys":14350,"fields":14357},{"tags":14348,"concepts":14349},[],[],{"space":14351,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14353,"publishedVersion":506,"revision":62,"contentType":14355,"locale":29},{"sys":14352},{"type":12,"linkType":13,"id":14},{"sys":14354},{"id":21,"type":12,"linkType":22},{"sys":14356},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14358,"metaTitle":516,"metaDescription":517,"mainTitle":14359,"subtitle":535,"heroImage":14374,"ctaButton":558,"ctaLink":559},[515],{"data":14360,"content":14361,"nodeType":74},{},[14362,14368],{"data":14363,"content":14364,"nodeType":78},{},[14365],{"data":14366,"marks":14367,"value":527,"nodeType":82},{},[],{"data":14369,"content":14370,"nodeType":87},{},[14371],{"data":14372,"marks":14373,"value":534,"nodeType":82},{},[],{"metadata":14375,"sys":14378,"fields":14383},{"tags":14376,"concepts":14377},[],[],{"space":14379,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14381,"publishedVersion":62,"revision":44,"locale":29},{"sys":14380},{"type":12,"linkType":13,"id":14},{"sys":14382},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14384},{"url":550,"details":14385,"fileName":556,"contentType":557},{"size":552,"image":14386},{"width":554,"height":555},{"sys":14388,"fields":14391},{"id":14389,"createdAt":14390},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":14392,"slug":14393,"articleIntro":14392,"category":14394},"4686 - Charges à payer","compte-4686-charges-a-payer",[14395],{"metadata":14396,"sys":14399,"fields":14406},{"tags":14397,"concepts":14398},[],[],{"space":14400,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14402,"publishedVersion":506,"revision":62,"contentType":14404,"locale":29},{"sys":14401},{"type":12,"linkType":13,"id":14},{"sys":14403},{"id":21,"type":12,"linkType":22},{"sys":14405},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14407,"metaTitle":516,"metaDescription":517,"mainTitle":14408,"subtitle":535,"heroImage":14423,"ctaButton":558,"ctaLink":559},[515],{"data":14409,"content":14410,"nodeType":74},{},[14411,14417],{"data":14412,"content":14413,"nodeType":78},{},[14414],{"data":14415,"marks":14416,"value":527,"nodeType":82},{},[],{"data":14418,"content":14419,"nodeType":87},{},[14420],{"data":14421,"marks":14422,"value":534,"nodeType":82},{},[],{"metadata":14424,"sys":14427,"fields":14432},{"tags":14425,"concepts":14426},[],[],{"space":14428,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14430,"publishedVersion":62,"revision":44,"locale":29},{"sys":14429},{"type":12,"linkType":13,"id":14},{"sys":14431},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14433},{"url":550,"details":14434,"fileName":556,"contentType":557},{"size":552,"image":14435},{"width":554,"height":555},{"sys":14437,"fields":14440},{"id":14438,"createdAt":14439},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":14441,"slug":14442,"articleIntro":14441,"category":14443},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[14444],{"metadata":14445,"sys":14448,"fields":14455},{"tags":14446,"concepts":14447},[],[],{"space":14449,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14451,"publishedVersion":506,"revision":62,"contentType":14453,"locale":29},{"sys":14450},{"type":12,"linkType":13,"id":14},{"sys":14452},{"id":21,"type":12,"linkType":22},{"sys":14454},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14456,"metaTitle":516,"metaDescription":517,"mainTitle":14457,"subtitle":535,"heroImage":14472,"ctaButton":558,"ctaLink":559},[515],{"data":14458,"content":14459,"nodeType":74},{},[14460,14466],{"data":14461,"content":14462,"nodeType":78},{},[14463],{"data":14464,"marks":14465,"value":527,"nodeType":82},{},[],{"data":14467,"content":14468,"nodeType":87},{},[14469],{"data":14470,"marks":14471,"value":534,"nodeType":82},{},[],{"metadata":14473,"sys":14476,"fields":14481},{"tags":14474,"concepts":14475},[],[],{"space":14477,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14479,"publishedVersion":62,"revision":44,"locale":29},{"sys":14478},{"type":12,"linkType":13,"id":14},{"sys":14480},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14482},{"url":550,"details":14483,"fileName":556,"contentType":557},{"size":552,"image":14484},{"width":554,"height":555},{"sys":14486,"fields":14489},{"id":14487,"createdAt":14488},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":14490,"slug":14491,"articleIntro":14490,"category":14492},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[14493],{"metadata":14494,"sys":14497,"fields":14504},{"tags":14495,"concepts":14496},[],[],{"space":14498,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14500,"publishedVersion":506,"revision":62,"contentType":14502,"locale":29},{"sys":14499},{"type":12,"linkType":13,"id":14},{"sys":14501},{"id":21,"type":12,"linkType":22},{"sys":14503},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14505,"metaTitle":516,"metaDescription":517,"mainTitle":14506,"subtitle":535,"heroImage":14521,"ctaButton":558,"ctaLink":559},[515],{"data":14507,"content":14508,"nodeType":74},{},[14509,14515],{"data":14510,"content":14511,"nodeType":78},{},[14512],{"data":14513,"marks":14514,"value":527,"nodeType":82},{},[],{"data":14516,"content":14517,"nodeType":87},{},[14518],{"data":14519,"marks":14520,"value":534,"nodeType":82},{},[],{"metadata":14522,"sys":14525,"fields":14530},{"tags":14523,"concepts":14524},[],[],{"space":14526,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14528,"publishedVersion":62,"revision":44,"locale":29},{"sys":14527},{"type":12,"linkType":13,"id":14},{"sys":14529},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14531},{"url":550,"details":14532,"fileName":556,"contentType":557},{"size":552,"image":14533},{"width":554,"height":555},{"sys":14535,"fields":14538},{"id":14536,"createdAt":14537},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":14539,"slug":14540,"articleIntro":-1,"category":14541},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[14542],{"metadata":14543,"sys":14546,"fields":14553},{"tags":14544,"concepts":14545},[],[],{"space":14547,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14549,"publishedVersion":506,"revision":62,"contentType":14551,"locale":29},{"sys":14548},{"type":12,"linkType":13,"id":14},{"sys":14550},{"id":21,"type":12,"linkType":22},{"sys":14552},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14554,"metaTitle":516,"metaDescription":517,"mainTitle":14555,"subtitle":535,"heroImage":14570,"ctaButton":558,"ctaLink":559},[515],{"data":14556,"content":14557,"nodeType":74},{},[14558,14564],{"data":14559,"content":14560,"nodeType":78},{},[14561],{"data":14562,"marks":14563,"value":527,"nodeType":82},{},[],{"data":14565,"content":14566,"nodeType":87},{},[14567],{"data":14568,"marks":14569,"value":534,"nodeType":82},{},[],{"metadata":14571,"sys":14574,"fields":14579},{"tags":14572,"concepts":14573},[],[],{"space":14575,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14577,"publishedVersion":62,"revision":44,"locale":29},{"sys":14576},{"type":12,"linkType":13,"id":14},{"sys":14578},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14580},{"url":550,"details":14581,"fileName":556,"contentType":557},{"size":552,"image":14582},{"width":554,"height":555},{"sys":14584,"fields":14587},{"id":14585,"createdAt":14586},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":14588,"slug":14589,"articleIntro":14588,"category":14590},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[14591],{"metadata":14592,"sys":14595,"fields":14602},{"tags":14593,"concepts":14594},[],[],{"space":14596,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14598,"publishedVersion":506,"revision":62,"contentType":14600,"locale":29},{"sys":14597},{"type":12,"linkType":13,"id":14},{"sys":14599},{"id":21,"type":12,"linkType":22},{"sys":14601},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14603,"metaTitle":516,"metaDescription":517,"mainTitle":14604,"subtitle":535,"heroImage":14619,"ctaButton":558,"ctaLink":559},[515],{"data":14605,"content":14606,"nodeType":74},{},[14607,14613],{"data":14608,"content":14609,"nodeType":78},{},[14610],{"data":14611,"marks":14612,"value":527,"nodeType":82},{},[],{"data":14614,"content":14615,"nodeType":87},{},[14616],{"data":14617,"marks":14618,"value":534,"nodeType":82},{},[],{"metadata":14620,"sys":14623,"fields":14628},{"tags":14621,"concepts":14622},[],[],{"space":14624,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14626,"publishedVersion":62,"revision":44,"locale":29},{"sys":14625},{"type":12,"linkType":13,"id":14},{"sys":14627},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14629},{"url":550,"details":14630,"fileName":556,"contentType":557},{"size":552,"image":14631},{"width":554,"height":555},{"sys":14633,"fields":14636},{"id":14634,"createdAt":14635},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":14637,"slug":14638,"articleIntro":14637,"category":14639},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[14640],{"metadata":14641,"sys":14644,"fields":14651},{"tags":14642,"concepts":14643},[],[],{"space":14645,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14647,"publishedVersion":506,"revision":62,"contentType":14649,"locale":29},{"sys":14646},{"type":12,"linkType":13,"id":14},{"sys":14648},{"id":21,"type":12,"linkType":22},{"sys":14650},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14652,"metaTitle":516,"metaDescription":517,"mainTitle":14653,"subtitle":535,"heroImage":14668,"ctaButton":558,"ctaLink":559},[515],{"data":14654,"content":14655,"nodeType":74},{},[14656,14662],{"data":14657,"content":14658,"nodeType":78},{},[14659],{"data":14660,"marks":14661,"value":527,"nodeType":82},{},[],{"data":14663,"content":14664,"nodeType":87},{},[14665],{"data":14666,"marks":14667,"value":534,"nodeType":82},{},[],{"metadata":14669,"sys":14672,"fields":14677},{"tags":14670,"concepts":14671},[],[],{"space":14673,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14675,"publishedVersion":62,"revision":44,"locale":29},{"sys":14674},{"type":12,"linkType":13,"id":14},{"sys":14676},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14678},{"url":550,"details":14679,"fileName":556,"contentType":557},{"size":552,"image":14680},{"width":554,"height":555},{"sys":14682,"fields":14685},{"id":14683,"createdAt":14684},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":14686,"slug":14687,"articleIntro":14686,"category":14688},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[14689],{"metadata":14690,"sys":14693,"fields":14700},{"tags":14691,"concepts":14692},[],[],{"space":14694,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14696,"publishedVersion":506,"revision":62,"contentType":14698,"locale":29},{"sys":14695},{"type":12,"linkType":13,"id":14},{"sys":14697},{"id":21,"type":12,"linkType":22},{"sys":14699},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14701,"metaTitle":516,"metaDescription":517,"mainTitle":14702,"subtitle":535,"heroImage":14717,"ctaButton":558,"ctaLink":559},[515],{"data":14703,"content":14704,"nodeType":74},{},[14705,14711],{"data":14706,"content":14707,"nodeType":78},{},[14708],{"data":14709,"marks":14710,"value":527,"nodeType":82},{},[],{"data":14712,"content":14713,"nodeType":87},{},[14714],{"data":14715,"marks":14716,"value":534,"nodeType":82},{},[],{"metadata":14718,"sys":14721,"fields":14726},{"tags":14719,"concepts":14720},[],[],{"space":14722,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14724,"publishedVersion":62,"revision":44,"locale":29},{"sys":14723},{"type":12,"linkType":13,"id":14},{"sys":14725},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14727},{"url":550,"details":14728,"fileName":556,"contentType":557},{"size":552,"image":14729},{"width":554,"height":555},{"sys":14731,"fields":14734},{"id":14732,"createdAt":14733},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":14735,"slug":14736,"articleIntro":-1,"category":14737},"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",[14738],{"metadata":14739,"sys":14742,"fields":14749},{"tags":14740,"concepts":14741},[],[],{"space":14743,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14745,"publishedVersion":506,"revision":62,"contentType":14747,"locale":29},{"sys":14744},{"type":12,"linkType":13,"id":14},{"sys":14746},{"id":21,"type":12,"linkType":22},{"sys":14748},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14750,"metaTitle":516,"metaDescription":517,"mainTitle":14751,"subtitle":535,"heroImage":14766,"ctaButton":558,"ctaLink":559},[515],{"data":14752,"content":14753,"nodeType":74},{},[14754,14760],{"data":14755,"content":14756,"nodeType":78},{},[14757],{"data":14758,"marks":14759,"value":527,"nodeType":82},{},[],{"data":14761,"content":14762,"nodeType":87},{},[14763],{"data":14764,"marks":14765,"value":534,"nodeType":82},{},[],{"metadata":14767,"sys":14770,"fields":14775},{"tags":14768,"concepts":14769},[],[],{"space":14771,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14773,"publishedVersion":62,"revision":44,"locale":29},{"sys":14772},{"type":12,"linkType":13,"id":14},{"sys":14774},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14776},{"url":550,"details":14777,"fileName":556,"contentType":557},{"size":552,"image":14778},{"width":554,"height":555},{"sys":14780,"fields":14783},{"id":14781,"createdAt":14782},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":14784,"slug":14785,"articleIntro":-1,"category":14786},"Compte 705 - Études","compte-705-etudes",[14787],{"metadata":14788,"sys":14791,"fields":14798},{"tags":14789,"concepts":14790},[],[],{"space":14792,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14794,"publishedVersion":506,"revision":62,"contentType":14796,"locale":29},{"sys":14793},{"type":12,"linkType":13,"id":14},{"sys":14795},{"id":21,"type":12,"linkType":22},{"sys":14797},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14799,"metaTitle":516,"metaDescription":517,"mainTitle":14800,"subtitle":535,"heroImage":14815,"ctaButton":558,"ctaLink":559},[515],{"data":14801,"content":14802,"nodeType":74},{},[14803,14809],{"data":14804,"content":14805,"nodeType":78},{},[14806],{"data":14807,"marks":14808,"value":527,"nodeType":82},{},[],{"data":14810,"content":14811,"nodeType":87},{},[14812],{"data":14813,"marks":14814,"value":534,"nodeType":82},{},[],{"metadata":14816,"sys":14819,"fields":14824},{"tags":14817,"concepts":14818},[],[],{"space":14820,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14822,"publishedVersion":62,"revision":44,"locale":29},{"sys":14821},{"type":12,"linkType":13,"id":14},{"sys":14823},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14825},{"url":550,"details":14826,"fileName":556,"contentType":557},{"size":552,"image":14827},{"width":554,"height":555},{"sys":14829,"fields":14832},{"id":14830,"createdAt":14831},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":14833,"slug":14834,"articleIntro":14833,"category":14835},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[14836],{"metadata":14837,"sys":14840,"fields":14847},{"tags":14838,"concepts":14839},[],[],{"space":14841,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14843,"publishedVersion":506,"revision":62,"contentType":14845,"locale":29},{"sys":14842},{"type":12,"linkType":13,"id":14},{"sys":14844},{"id":21,"type":12,"linkType":22},{"sys":14846},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14848,"metaTitle":516,"metaDescription":517,"mainTitle":14849,"subtitle":535,"heroImage":14864,"ctaButton":558,"ctaLink":559},[515],{"data":14850,"content":14851,"nodeType":74},{},[14852,14858],{"data":14853,"content":14854,"nodeType":78},{},[14855],{"data":14856,"marks":14857,"value":527,"nodeType":82},{},[],{"data":14859,"content":14860,"nodeType":87},{},[14861],{"data":14862,"marks":14863,"value":534,"nodeType":82},{},[],{"metadata":14865,"sys":14868,"fields":14873},{"tags":14866,"concepts":14867},[],[],{"space":14869,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14871,"publishedVersion":62,"revision":44,"locale":29},{"sys":14870},{"type":12,"linkType":13,"id":14},{"sys":14872},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14874},{"url":550,"details":14875,"fileName":556,"contentType":557},{"size":552,"image":14876},{"width":554,"height":555},{"sys":14878,"fields":14881},{"id":14879,"createdAt":14880},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":14882,"slug":14883,"articleIntro":14882,"category":14884},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[14885],{"metadata":14886,"sys":14889,"fields":14896},{"tags":14887,"concepts":14888},[],[],{"space":14890,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14892,"publishedVersion":506,"revision":62,"contentType":14894,"locale":29},{"sys":14891},{"type":12,"linkType":13,"id":14},{"sys":14893},{"id":21,"type":12,"linkType":22},{"sys":14895},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14897,"metaTitle":516,"metaDescription":517,"mainTitle":14898,"subtitle":535,"heroImage":14913,"ctaButton":558,"ctaLink":559},[515],{"data":14899,"content":14900,"nodeType":74},{},[14901,14907],{"data":14902,"content":14903,"nodeType":78},{},[14904],{"data":14905,"marks":14906,"value":527,"nodeType":82},{},[],{"data":14908,"content":14909,"nodeType":87},{},[14910],{"data":14911,"marks":14912,"value":534,"nodeType":82},{},[],{"metadata":14914,"sys":14917,"fields":14922},{"tags":14915,"concepts":14916},[],[],{"space":14918,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14920,"publishedVersion":62,"revision":44,"locale":29},{"sys":14919},{"type":12,"linkType":13,"id":14},{"sys":14921},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14923},{"url":550,"details":14924,"fileName":556,"contentType":557},{"size":552,"image":14925},{"width":554,"height":555},{"sys":14927,"fields":14930},{"id":14928,"createdAt":14929},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":14931,"slug":14932,"articleIntro":14931,"category":14933},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[14934],{"metadata":14935,"sys":14938,"fields":14945},{"tags":14936,"concepts":14937},[],[],{"space":14939,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14941,"publishedVersion":506,"revision":62,"contentType":14943,"locale":29},{"sys":14940},{"type":12,"linkType":13,"id":14},{"sys":14942},{"id":21,"type":12,"linkType":22},{"sys":14944},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14946,"metaTitle":516,"metaDescription":517,"mainTitle":14947,"subtitle":535,"heroImage":14962,"ctaButton":558,"ctaLink":559},[515],{"data":14948,"content":14949,"nodeType":74},{},[14950,14956],{"data":14951,"content":14952,"nodeType":78},{},[14953],{"data":14954,"marks":14955,"value":527,"nodeType":82},{},[],{"data":14957,"content":14958,"nodeType":87},{},[14959],{"data":14960,"marks":14961,"value":534,"nodeType":82},{},[],{"metadata":14963,"sys":14966,"fields":14971},{"tags":14964,"concepts":14965},[],[],{"space":14967,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":14969,"publishedVersion":62,"revision":44,"locale":29},{"sys":14968},{"type":12,"linkType":13,"id":14},{"sys":14970},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":14972},{"url":550,"details":14973,"fileName":556,"contentType":557},{"size":552,"image":14974},{"width":554,"height":555},{"sys":14976,"fields":14979},{"id":14977,"createdAt":14978},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":14980,"slug":14981,"articleIntro":14980,"category":14982},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[14983],{"metadata":14984,"sys":14987,"fields":14994},{"tags":14985,"concepts":14986},[],[],{"space":14988,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":14990,"publishedVersion":506,"revision":62,"contentType":14992,"locale":29},{"sys":14989},{"type":12,"linkType":13,"id":14},{"sys":14991},{"id":21,"type":12,"linkType":22},{"sys":14993},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":14995,"metaTitle":516,"metaDescription":517,"mainTitle":14996,"subtitle":535,"heroImage":15011,"ctaButton":558,"ctaLink":559},[515],{"data":14997,"content":14998,"nodeType":74},{},[14999,15005],{"data":15000,"content":15001,"nodeType":78},{},[15002],{"data":15003,"marks":15004,"value":527,"nodeType":82},{},[],{"data":15006,"content":15007,"nodeType":87},{},[15008],{"data":15009,"marks":15010,"value":534,"nodeType":82},{},[],{"metadata":15012,"sys":15015,"fields":15020},{"tags":15013,"concepts":15014},[],[],{"space":15016,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15018,"publishedVersion":62,"revision":44,"locale":29},{"sys":15017},{"type":12,"linkType":13,"id":14},{"sys":15019},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15021},{"url":550,"details":15022,"fileName":556,"contentType":557},{"size":552,"image":15023},{"width":554,"height":555},{"sys":15025,"fields":15028},{"id":15026,"createdAt":15027},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":15029,"slug":15030,"articleIntro":15029,"category":15031},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[15032],{"metadata":15033,"sys":15036,"fields":15043},{"tags":15034,"concepts":15035},[],[],{"space":15037,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15039,"publishedVersion":506,"revision":62,"contentType":15041,"locale":29},{"sys":15038},{"type":12,"linkType":13,"id":14},{"sys":15040},{"id":21,"type":12,"linkType":22},{"sys":15042},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15044,"metaTitle":516,"metaDescription":517,"mainTitle":15045,"subtitle":535,"heroImage":15060,"ctaButton":558,"ctaLink":559},[515],{"data":15046,"content":15047,"nodeType":74},{},[15048,15054],{"data":15049,"content":15050,"nodeType":78},{},[15051],{"data":15052,"marks":15053,"value":527,"nodeType":82},{},[],{"data":15055,"content":15056,"nodeType":87},{},[15057],{"data":15058,"marks":15059,"value":534,"nodeType":82},{},[],{"metadata":15061,"sys":15064,"fields":15069},{"tags":15062,"concepts":15063},[],[],{"space":15065,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15067,"publishedVersion":62,"revision":44,"locale":29},{"sys":15066},{"type":12,"linkType":13,"id":14},{"sys":15068},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15070},{"url":550,"details":15071,"fileName":556,"contentType":557},{"size":552,"image":15072},{"width":554,"height":555},{"sys":15074,"fields":15077},{"id":15075,"createdAt":15076},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":15078,"slug":15079,"articleIntro":15078,"category":15080},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[15081],{"metadata":15082,"sys":15085,"fields":15092},{"tags":15083,"concepts":15084},[],[],{"space":15086,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15088,"publishedVersion":506,"revision":62,"contentType":15090,"locale":29},{"sys":15087},{"type":12,"linkType":13,"id":14},{"sys":15089},{"id":21,"type":12,"linkType":22},{"sys":15091},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15093,"metaTitle":516,"metaDescription":517,"mainTitle":15094,"subtitle":535,"heroImage":15109,"ctaButton":558,"ctaLink":559},[515],{"data":15095,"content":15096,"nodeType":74},{},[15097,15103],{"data":15098,"content":15099,"nodeType":78},{},[15100],{"data":15101,"marks":15102,"value":527,"nodeType":82},{},[],{"data":15104,"content":15105,"nodeType":87},{},[15106],{"data":15107,"marks":15108,"value":534,"nodeType":82},{},[],{"metadata":15110,"sys":15113,"fields":15118},{"tags":15111,"concepts":15112},[],[],{"space":15114,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15116,"publishedVersion":62,"revision":44,"locale":29},{"sys":15115},{"type":12,"linkType":13,"id":14},{"sys":15117},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15119},{"url":550,"details":15120,"fileName":556,"contentType":557},{"size":552,"image":15121},{"width":554,"height":555},{"sys":15123,"fields":15126},{"id":15124,"createdAt":15125},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":15127,"slug":15128,"articleIntro":-1,"category":15129},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[15130],{"metadata":15131,"sys":15134,"fields":15141},{"tags":15132,"concepts":15133},[],[],{"space":15135,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15137,"publishedVersion":506,"revision":62,"contentType":15139,"locale":29},{"sys":15136},{"type":12,"linkType":13,"id":14},{"sys":15138},{"id":21,"type":12,"linkType":22},{"sys":15140},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15142,"metaTitle":516,"metaDescription":517,"mainTitle":15143,"subtitle":535,"heroImage":15158,"ctaButton":558,"ctaLink":559},[515],{"data":15144,"content":15145,"nodeType":74},{},[15146,15152],{"data":15147,"content":15148,"nodeType":78},{},[15149],{"data":15150,"marks":15151,"value":527,"nodeType":82},{},[],{"data":15153,"content":15154,"nodeType":87},{},[15155],{"data":15156,"marks":15157,"value":534,"nodeType":82},{},[],{"metadata":15159,"sys":15162,"fields":15167},{"tags":15160,"concepts":15161},[],[],{"space":15163,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15165,"publishedVersion":62,"revision":44,"locale":29},{"sys":15164},{"type":12,"linkType":13,"id":14},{"sys":15166},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15168},{"url":550,"details":15169,"fileName":556,"contentType":557},{"size":552,"image":15170},{"width":554,"height":555},{"sys":15172,"fields":15175},{"id":15173,"createdAt":15174},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":15176,"slug":15177,"articleIntro":15176,"category":15178},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[15179],{"metadata":15180,"sys":15183,"fields":15190},{"tags":15181,"concepts":15182},[],[],{"space":15184,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15186,"publishedVersion":506,"revision":62,"contentType":15188,"locale":29},{"sys":15185},{"type":12,"linkType":13,"id":14},{"sys":15187},{"id":21,"type":12,"linkType":22},{"sys":15189},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15191,"metaTitle":516,"metaDescription":517,"mainTitle":15192,"subtitle":535,"heroImage":15207,"ctaButton":558,"ctaLink":559},[515],{"data":15193,"content":15194,"nodeType":74},{},[15195,15201],{"data":15196,"content":15197,"nodeType":78},{},[15198],{"data":15199,"marks":15200,"value":527,"nodeType":82},{},[],{"data":15202,"content":15203,"nodeType":87},{},[15204],{"data":15205,"marks":15206,"value":534,"nodeType":82},{},[],{"metadata":15208,"sys":15211,"fields":15216},{"tags":15209,"concepts":15210},[],[],{"space":15212,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15214,"publishedVersion":62,"revision":44,"locale":29},{"sys":15213},{"type":12,"linkType":13,"id":14},{"sys":15215},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15217},{"url":550,"details":15218,"fileName":556,"contentType":557},{"size":552,"image":15219},{"width":554,"height":555},{"sys":15221,"fields":15224},{"id":15222,"createdAt":15223},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":15225,"slug":15226,"articleIntro":15225,"category":15227},"Compte 213 - Constructions","compte-213-constructions",[15228],{"metadata":15229,"sys":15232,"fields":15239},{"tags":15230,"concepts":15231},[],[],{"space":15233,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15235,"publishedVersion":506,"revision":62,"contentType":15237,"locale":29},{"sys":15234},{"type":12,"linkType":13,"id":14},{"sys":15236},{"id":21,"type":12,"linkType":22},{"sys":15238},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15240,"metaTitle":516,"metaDescription":517,"mainTitle":15241,"subtitle":535,"heroImage":15256,"ctaButton":558,"ctaLink":559},[515],{"data":15242,"content":15243,"nodeType":74},{},[15244,15250],{"data":15245,"content":15246,"nodeType":78},{},[15247],{"data":15248,"marks":15249,"value":527,"nodeType":82},{},[],{"data":15251,"content":15252,"nodeType":87},{},[15253],{"data":15254,"marks":15255,"value":534,"nodeType":82},{},[],{"metadata":15257,"sys":15260,"fields":15265},{"tags":15258,"concepts":15259},[],[],{"space":15261,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15263,"publishedVersion":62,"revision":44,"locale":29},{"sys":15262},{"type":12,"linkType":13,"id":14},{"sys":15264},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15266},{"url":550,"details":15267,"fileName":556,"contentType":557},{"size":552,"image":15268},{"width":554,"height":555},{"sys":15270,"fields":15273},{"id":15271,"createdAt":15272},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":15274,"slug":15275,"articleIntro":15274,"category":15276},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[15277],{"metadata":15278,"sys":15281,"fields":15288},{"tags":15279,"concepts":15280},[],[],{"space":15282,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15284,"publishedVersion":506,"revision":62,"contentType":15286,"locale":29},{"sys":15283},{"type":12,"linkType":13,"id":14},{"sys":15285},{"id":21,"type":12,"linkType":22},{"sys":15287},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15289,"metaTitle":516,"metaDescription":517,"mainTitle":15290,"subtitle":535,"heroImage":15305,"ctaButton":558,"ctaLink":559},[515],{"data":15291,"content":15292,"nodeType":74},{},[15293,15299],{"data":15294,"content":15295,"nodeType":78},{},[15296],{"data":15297,"marks":15298,"value":527,"nodeType":82},{},[],{"data":15300,"content":15301,"nodeType":87},{},[15302],{"data":15303,"marks":15304,"value":534,"nodeType":82},{},[],{"metadata":15306,"sys":15309,"fields":15314},{"tags":15307,"concepts":15308},[],[],{"space":15310,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15312,"publishedVersion":62,"revision":44,"locale":29},{"sys":15311},{"type":12,"linkType":13,"id":14},{"sys":15313},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15315},{"url":550,"details":15316,"fileName":556,"contentType":557},{"size":552,"image":15317},{"width":554,"height":555},{"sys":15319,"fields":15322},{"id":15320,"createdAt":15321},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":15323,"slug":15324,"articleIntro":15323,"category":15325},"Compte 2131 - Bâtiments","compte-2131-batiments",[15326],{"metadata":15327,"sys":15330,"fields":15337},{"tags":15328,"concepts":15329},[],[],{"space":15331,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15333,"publishedVersion":506,"revision":62,"contentType":15335,"locale":29},{"sys":15332},{"type":12,"linkType":13,"id":14},{"sys":15334},{"id":21,"type":12,"linkType":22},{"sys":15336},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15338,"metaTitle":516,"metaDescription":517,"mainTitle":15339,"subtitle":535,"heroImage":15354,"ctaButton":558,"ctaLink":559},[515],{"data":15340,"content":15341,"nodeType":74},{},[15342,15348],{"data":15343,"content":15344,"nodeType":78},{},[15345],{"data":15346,"marks":15347,"value":527,"nodeType":82},{},[],{"data":15349,"content":15350,"nodeType":87},{},[15351],{"data":15352,"marks":15353,"value":534,"nodeType":82},{},[],{"metadata":15355,"sys":15358,"fields":15363},{"tags":15356,"concepts":15357},[],[],{"space":15359,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15361,"publishedVersion":62,"revision":44,"locale":29},{"sys":15360},{"type":12,"linkType":13,"id":14},{"sys":15362},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15364},{"url":550,"details":15365,"fileName":556,"contentType":557},{"size":552,"image":15366},{"width":554,"height":555},{"sys":15368,"fields":15371},{"id":15369,"createdAt":15370},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":15372,"slug":15373,"articleIntro":-1,"category":15374},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[15375],{"metadata":15376,"sys":15379,"fields":15386},{"tags":15377,"concepts":15378},[],[],{"space":15380,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15382,"publishedVersion":506,"revision":62,"contentType":15384,"locale":29},{"sys":15381},{"type":12,"linkType":13,"id":14},{"sys":15383},{"id":21,"type":12,"linkType":22},{"sys":15385},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15387,"metaTitle":516,"metaDescription":517,"mainTitle":15388,"subtitle":535,"heroImage":15403,"ctaButton":558,"ctaLink":559},[515],{"data":15389,"content":15390,"nodeType":74},{},[15391,15397],{"data":15392,"content":15393,"nodeType":78},{},[15394],{"data":15395,"marks":15396,"value":527,"nodeType":82},{},[],{"data":15398,"content":15399,"nodeType":87},{},[15400],{"data":15401,"marks":15402,"value":534,"nodeType":82},{},[],{"metadata":15404,"sys":15407,"fields":15412},{"tags":15405,"concepts":15406},[],[],{"space":15408,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15410,"publishedVersion":62,"revision":44,"locale":29},{"sys":15409},{"type":12,"linkType":13,"id":14},{"sys":15411},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15413},{"url":550,"details":15414,"fileName":556,"contentType":557},{"size":552,"image":15415},{"width":554,"height":555},{"sys":15417,"fields":15420},{"id":15418,"createdAt":15419},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":15421,"slug":15422,"articleIntro":15421,"category":15423},"1681 - Autres emprunts","compte-1681-autres-emprunts",[15424],{"metadata":15425,"sys":15428,"fields":15435},{"tags":15426,"concepts":15427},[],[],{"space":15429,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15431,"publishedVersion":506,"revision":62,"contentType":15433,"locale":29},{"sys":15430},{"type":12,"linkType":13,"id":14},{"sys":15432},{"id":21,"type":12,"linkType":22},{"sys":15434},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15436,"metaTitle":516,"metaDescription":517,"mainTitle":15437,"subtitle":535,"heroImage":15452,"ctaButton":558,"ctaLink":559},[515],{"data":15438,"content":15439,"nodeType":74},{},[15440,15446],{"data":15441,"content":15442,"nodeType":78},{},[15443],{"data":15444,"marks":15445,"value":527,"nodeType":82},{},[],{"data":15447,"content":15448,"nodeType":87},{},[15449],{"data":15450,"marks":15451,"value":534,"nodeType":82},{},[],{"metadata":15453,"sys":15456,"fields":15461},{"tags":15454,"concepts":15455},[],[],{"space":15457,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15459,"publishedVersion":62,"revision":44,"locale":29},{"sys":15458},{"type":12,"linkType":13,"id":14},{"sys":15460},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15462},{"url":550,"details":15463,"fileName":556,"contentType":557},{"size":552,"image":15464},{"width":554,"height":555},{"sys":15466,"fields":15469},{"id":15467,"createdAt":15468},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":15470,"slug":15471,"articleIntro":15470,"category":15472},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[15473],{"metadata":15474,"sys":15477,"fields":15484},{"tags":15475,"concepts":15476},[],[],{"space":15478,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15480,"publishedVersion":506,"revision":62,"contentType":15482,"locale":29},{"sys":15479},{"type":12,"linkType":13,"id":14},{"sys":15481},{"id":21,"type":12,"linkType":22},{"sys":15483},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15485,"metaTitle":516,"metaDescription":517,"mainTitle":15486,"subtitle":535,"heroImage":15501,"ctaButton":558,"ctaLink":559},[515],{"data":15487,"content":15488,"nodeType":74},{},[15489,15495],{"data":15490,"content":15491,"nodeType":78},{},[15492],{"data":15493,"marks":15494,"value":527,"nodeType":82},{},[],{"data":15496,"content":15497,"nodeType":87},{},[15498],{"data":15499,"marks":15500,"value":534,"nodeType":82},{},[],{"metadata":15502,"sys":15505,"fields":15510},{"tags":15503,"concepts":15504},[],[],{"space":15506,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15508,"publishedVersion":62,"revision":44,"locale":29},{"sys":15507},{"type":12,"linkType":13,"id":14},{"sys":15509},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15511},{"url":550,"details":15512,"fileName":556,"contentType":557},{"size":552,"image":15513},{"width":554,"height":555},{"sys":15515,"fields":15518},{"id":15516,"createdAt":15517},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":15519,"slug":15520,"articleIntro":15519,"category":15521},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[15522],{"metadata":15523,"sys":15526,"fields":15533},{"tags":15524,"concepts":15525},[],[],{"space":15527,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15529,"publishedVersion":506,"revision":62,"contentType":15531,"locale":29},{"sys":15528},{"type":12,"linkType":13,"id":14},{"sys":15530},{"id":21,"type":12,"linkType":22},{"sys":15532},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15534,"metaTitle":516,"metaDescription":517,"mainTitle":15535,"subtitle":535,"heroImage":15550,"ctaButton":558,"ctaLink":559},[515],{"data":15536,"content":15537,"nodeType":74},{},[15538,15544],{"data":15539,"content":15540,"nodeType":78},{},[15541],{"data":15542,"marks":15543,"value":527,"nodeType":82},{},[],{"data":15545,"content":15546,"nodeType":87},{},[15547],{"data":15548,"marks":15549,"value":534,"nodeType":82},{},[],{"metadata":15551,"sys":15554,"fields":15559},{"tags":15552,"concepts":15553},[],[],{"space":15555,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15557,"publishedVersion":62,"revision":44,"locale":29},{"sys":15556},{"type":12,"linkType":13,"id":14},{"sys":15558},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15560},{"url":550,"details":15561,"fileName":556,"contentType":557},{"size":552,"image":15562},{"width":554,"height":555},{"sys":15564,"fields":15567},{"id":15565,"createdAt":15566},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":15568,"slug":15569,"articleIntro":15568,"category":15570},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[15571],{"metadata":15572,"sys":15575,"fields":15582},{"tags":15573,"concepts":15574},[],[],{"space":15576,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15578,"publishedVersion":506,"revision":62,"contentType":15580,"locale":29},{"sys":15577},{"type":12,"linkType":13,"id":14},{"sys":15579},{"id":21,"type":12,"linkType":22},{"sys":15581},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15583,"metaTitle":516,"metaDescription":517,"mainTitle":15584,"subtitle":535,"heroImage":15599,"ctaButton":558,"ctaLink":559},[515],{"data":15585,"content":15586,"nodeType":74},{},[15587,15593],{"data":15588,"content":15589,"nodeType":78},{},[15590],{"data":15591,"marks":15592,"value":527,"nodeType":82},{},[],{"data":15594,"content":15595,"nodeType":87},{},[15596],{"data":15597,"marks":15598,"value":534,"nodeType":82},{},[],{"metadata":15600,"sys":15603,"fields":15608},{"tags":15601,"concepts":15602},[],[],{"space":15604,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15606,"publishedVersion":62,"revision":44,"locale":29},{"sys":15605},{"type":12,"linkType":13,"id":14},{"sys":15607},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15609},{"url":550,"details":15610,"fileName":556,"contentType":557},{"size":552,"image":15611},{"width":554,"height":555},{"sys":15613,"fields":15616},{"id":15614,"createdAt":15615},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15617,"slug":15618,"articleIntro":-1,"category":15619},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15620],{"metadata":15621,"sys":15624,"fields":15631},{"tags":15622,"concepts":15623},[],[],{"space":15625,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15627,"publishedVersion":506,"revision":62,"contentType":15629,"locale":29},{"sys":15626},{"type":12,"linkType":13,"id":14},{"sys":15628},{"id":21,"type":12,"linkType":22},{"sys":15630},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15632,"metaTitle":516,"metaDescription":517,"mainTitle":15633,"subtitle":535,"heroImage":15648,"ctaButton":558,"ctaLink":559},[515],{"data":15634,"content":15635,"nodeType":74},{},[15636,15642],{"data":15637,"content":15638,"nodeType":78},{},[15639],{"data":15640,"marks":15641,"value":527,"nodeType":82},{},[],{"data":15643,"content":15644,"nodeType":87},{},[15645],{"data":15646,"marks":15647,"value":534,"nodeType":82},{},[],{"metadata":15649,"sys":15652,"fields":15657},{"tags":15650,"concepts":15651},[],[],{"space":15653,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15655,"publishedVersion":62,"revision":44,"locale":29},{"sys":15654},{"type":12,"linkType":13,"id":14},{"sys":15656},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15658},{"url":550,"details":15659,"fileName":556,"contentType":557},{"size":552,"image":15660},{"width":554,"height":555},{"sys":15662,"fields":15665},{"id":15663,"createdAt":15664},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":15666,"slug":15667,"articleIntro":15666,"category":15668},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[15669],{"metadata":15670,"sys":15673,"fields":15680},{"tags":15671,"concepts":15672},[],[],{"space":15674,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15676,"publishedVersion":506,"revision":62,"contentType":15678,"locale":29},{"sys":15675},{"type":12,"linkType":13,"id":14},{"sys":15677},{"id":21,"type":12,"linkType":22},{"sys":15679},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15681,"metaTitle":516,"metaDescription":517,"mainTitle":15682,"subtitle":535,"heroImage":15697,"ctaButton":558,"ctaLink":559},[515],{"data":15683,"content":15684,"nodeType":74},{},[15685,15691],{"data":15686,"content":15687,"nodeType":78},{},[15688],{"data":15689,"marks":15690,"value":527,"nodeType":82},{},[],{"data":15692,"content":15693,"nodeType":87},{},[15694],{"data":15695,"marks":15696,"value":534,"nodeType":82},{},[],{"metadata":15698,"sys":15701,"fields":15706},{"tags":15699,"concepts":15700},[],[],{"space":15702,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15704,"publishedVersion":62,"revision":44,"locale":29},{"sys":15703},{"type":12,"linkType":13,"id":14},{"sys":15705},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15707},{"url":550,"details":15708,"fileName":556,"contentType":557},{"size":552,"image":15709},{"width":554,"height":555},{"sys":15711,"fields":15714},{"id":15712,"createdAt":15713},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":15715,"slug":15716,"articleIntro":15715,"category":15717},"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",[15718],{"metadata":15719,"sys":15722,"fields":15729},{"tags":15720,"concepts":15721},[],[],{"space":15723,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15725,"publishedVersion":506,"revision":62,"contentType":15727,"locale":29},{"sys":15724},{"type":12,"linkType":13,"id":14},{"sys":15726},{"id":21,"type":12,"linkType":22},{"sys":15728},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15730,"metaTitle":516,"metaDescription":517,"mainTitle":15731,"subtitle":535,"heroImage":15746,"ctaButton":558,"ctaLink":559},[515],{"data":15732,"content":15733,"nodeType":74},{},[15734,15740],{"data":15735,"content":15736,"nodeType":78},{},[15737],{"data":15738,"marks":15739,"value":527,"nodeType":82},{},[],{"data":15741,"content":15742,"nodeType":87},{},[15743],{"data":15744,"marks":15745,"value":534,"nodeType":82},{},[],{"metadata":15747,"sys":15750,"fields":15755},{"tags":15748,"concepts":15749},[],[],{"space":15751,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15753,"publishedVersion":62,"revision":44,"locale":29},{"sys":15752},{"type":12,"linkType":13,"id":14},{"sys":15754},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15756},{"url":550,"details":15757,"fileName":556,"contentType":557},{"size":552,"image":15758},{"width":554,"height":555},{"sys":15760,"fields":15763},{"id":15761,"createdAt":15762},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":15764,"slug":15765,"articleIntro":15764,"category":15766},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[15767],{"metadata":15768,"sys":15771,"fields":15778},{"tags":15769,"concepts":15770},[],[],{"space":15772,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15774,"publishedVersion":506,"revision":62,"contentType":15776,"locale":29},{"sys":15773},{"type":12,"linkType":13,"id":14},{"sys":15775},{"id":21,"type":12,"linkType":22},{"sys":15777},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15779,"metaTitle":516,"metaDescription":517,"mainTitle":15780,"subtitle":535,"heroImage":15795,"ctaButton":558,"ctaLink":559},[515],{"data":15781,"content":15782,"nodeType":74},{},[15783,15789],{"data":15784,"content":15785,"nodeType":78},{},[15786],{"data":15787,"marks":15788,"value":527,"nodeType":82},{},[],{"data":15790,"content":15791,"nodeType":87},{},[15792],{"data":15793,"marks":15794,"value":534,"nodeType":82},{},[],{"metadata":15796,"sys":15799,"fields":15804},{"tags":15797,"concepts":15798},[],[],{"space":15800,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15802,"publishedVersion":62,"revision":44,"locale":29},{"sys":15801},{"type":12,"linkType":13,"id":14},{"sys":15803},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15805},{"url":550,"details":15806,"fileName":556,"contentType":557},{"size":552,"image":15807},{"width":554,"height":555},{"sys":15809,"fields":15812},{"id":15810,"createdAt":15811},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":15813,"slug":15814,"articleIntro":15813,"category":15815},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[15816],{"metadata":15817,"sys":15820,"fields":15827},{"tags":15818,"concepts":15819},[],[],{"space":15821,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15823,"publishedVersion":506,"revision":62,"contentType":15825,"locale":29},{"sys":15822},{"type":12,"linkType":13,"id":14},{"sys":15824},{"id":21,"type":12,"linkType":22},{"sys":15826},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15828,"metaTitle":516,"metaDescription":517,"mainTitle":15829,"subtitle":535,"heroImage":15844,"ctaButton":558,"ctaLink":559},[515],{"data":15830,"content":15831,"nodeType":74},{},[15832,15838],{"data":15833,"content":15834,"nodeType":78},{},[15835],{"data":15836,"marks":15837,"value":527,"nodeType":82},{},[],{"data":15839,"content":15840,"nodeType":87},{},[15841],{"data":15842,"marks":15843,"value":534,"nodeType":82},{},[],{"metadata":15845,"sys":15848,"fields":15853},{"tags":15846,"concepts":15847},[],[],{"space":15849,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15851,"publishedVersion":62,"revision":44,"locale":29},{"sys":15850},{"type":12,"linkType":13,"id":14},{"sys":15852},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15854},{"url":550,"details":15855,"fileName":556,"contentType":557},{"size":552,"image":15856},{"width":554,"height":555},{"sys":15858,"fields":15861},{"id":15859,"createdAt":15860},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":15862,"slug":15863,"articleIntro":15862,"category":15864},"2611 - Actions","compte-2611-actions",[15865],{"metadata":15866,"sys":15869,"fields":15876},{"tags":15867,"concepts":15868},[],[],{"space":15870,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15872,"publishedVersion":506,"revision":62,"contentType":15874,"locale":29},{"sys":15871},{"type":12,"linkType":13,"id":14},{"sys":15873},{"id":21,"type":12,"linkType":22},{"sys":15875},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15877,"metaTitle":516,"metaDescription":517,"mainTitle":15878,"subtitle":535,"heroImage":15893,"ctaButton":558,"ctaLink":559},[515],{"data":15879,"content":15880,"nodeType":74},{},[15881,15887],{"data":15882,"content":15883,"nodeType":78},{},[15884],{"data":15885,"marks":15886,"value":527,"nodeType":82},{},[],{"data":15888,"content":15889,"nodeType":87},{},[15890],{"data":15891,"marks":15892,"value":534,"nodeType":82},{},[],{"metadata":15894,"sys":15897,"fields":15902},{"tags":15895,"concepts":15896},[],[],{"space":15898,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15900,"publishedVersion":62,"revision":44,"locale":29},{"sys":15899},{"type":12,"linkType":13,"id":14},{"sys":15901},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15903},{"url":550,"details":15904,"fileName":556,"contentType":557},{"size":552,"image":15905},{"width":554,"height":555},{"sys":15907,"fields":15910},{"id":15908,"createdAt":15909},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":15911,"slug":15912,"articleIntro":15911,"category":15913},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[15914],{"metadata":15915,"sys":15918,"fields":15925},{"tags":15916,"concepts":15917},[],[],{"space":15919,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15921,"publishedVersion":506,"revision":62,"contentType":15923,"locale":29},{"sys":15920},{"type":12,"linkType":13,"id":14},{"sys":15922},{"id":21,"type":12,"linkType":22},{"sys":15924},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15926,"metaTitle":516,"metaDescription":517,"mainTitle":15927,"subtitle":535,"heroImage":15942,"ctaButton":558,"ctaLink":559},[515],{"data":15928,"content":15929,"nodeType":74},{},[15930,15936],{"data":15931,"content":15932,"nodeType":78},{},[15933],{"data":15934,"marks":15935,"value":527,"nodeType":82},{},[],{"data":15937,"content":15938,"nodeType":87},{},[15939],{"data":15940,"marks":15941,"value":534,"nodeType":82},{},[],{"metadata":15943,"sys":15946,"fields":15951},{"tags":15944,"concepts":15945},[],[],{"space":15947,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15949,"publishedVersion":62,"revision":44,"locale":29},{"sys":15948},{"type":12,"linkType":13,"id":14},{"sys":15950},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":15952},{"url":550,"details":15953,"fileName":556,"contentType":557},{"size":552,"image":15954},{"width":554,"height":555},{"sys":15956,"fields":15959},{"id":15957,"createdAt":15958},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":15960,"slug":15961,"articleIntro":15960,"category":15962},"6471 - Prestations directes","compte-6471-prestations-directes",[15963],{"metadata":15964,"sys":15967,"fields":15974},{"tags":15965,"concepts":15966},[],[],{"space":15968,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":15970,"publishedVersion":506,"revision":62,"contentType":15972,"locale":29},{"sys":15969},{"type":12,"linkType":13,"id":14},{"sys":15971},{"id":21,"type":12,"linkType":22},{"sys":15973},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":15975,"metaTitle":516,"metaDescription":517,"mainTitle":15976,"subtitle":535,"heroImage":15991,"ctaButton":558,"ctaLink":559},[515],{"data":15977,"content":15978,"nodeType":74},{},[15979,15985],{"data":15980,"content":15981,"nodeType":78},{},[15982],{"data":15983,"marks":15984,"value":527,"nodeType":82},{},[],{"data":15986,"content":15987,"nodeType":87},{},[15988],{"data":15989,"marks":15990,"value":534,"nodeType":82},{},[],{"metadata":15992,"sys":15995,"fields":16000},{"tags":15993,"concepts":15994},[],[],{"space":15996,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":15998,"publishedVersion":62,"revision":44,"locale":29},{"sys":15997},{"type":12,"linkType":13,"id":14},{"sys":15999},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16001},{"url":550,"details":16002,"fileName":556,"contentType":557},{"size":552,"image":16003},{"width":554,"height":555},{"sys":16005,"fields":16008},{"id":16006,"createdAt":16007},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":16009,"slug":16010,"articleIntro":16009,"category":16011},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[16012],{"metadata":16013,"sys":16016,"fields":16023},{"tags":16014,"concepts":16015},[],[],{"space":16017,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16019,"publishedVersion":506,"revision":62,"contentType":16021,"locale":29},{"sys":16018},{"type":12,"linkType":13,"id":14},{"sys":16020},{"id":21,"type":12,"linkType":22},{"sys":16022},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16024,"metaTitle":516,"metaDescription":517,"mainTitle":16025,"subtitle":535,"heroImage":16040,"ctaButton":558,"ctaLink":559},[515],{"data":16026,"content":16027,"nodeType":74},{},[16028,16034],{"data":16029,"content":16030,"nodeType":78},{},[16031],{"data":16032,"marks":16033,"value":527,"nodeType":82},{},[],{"data":16035,"content":16036,"nodeType":87},{},[16037],{"data":16038,"marks":16039,"value":534,"nodeType":82},{},[],{"metadata":16041,"sys":16044,"fields":16049},{"tags":16042,"concepts":16043},[],[],{"space":16045,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16047,"publishedVersion":62,"revision":44,"locale":29},{"sys":16046},{"type":12,"linkType":13,"id":14},{"sys":16048},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16050},{"url":550,"details":16051,"fileName":556,"contentType":557},{"size":552,"image":16052},{"width":554,"height":555},{"sys":16054,"fields":16057},{"id":16055,"createdAt":16056},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":16058,"slug":16059,"articleIntro":16058,"category":16060},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[16061],{"metadata":16062,"sys":16065,"fields":16072},{"tags":16063,"concepts":16064},[],[],{"space":16066,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16068,"publishedVersion":506,"revision":62,"contentType":16070,"locale":29},{"sys":16067},{"type":12,"linkType":13,"id":14},{"sys":16069},{"id":21,"type":12,"linkType":22},{"sys":16071},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16073,"metaTitle":516,"metaDescription":517,"mainTitle":16074,"subtitle":535,"heroImage":16089,"ctaButton":558,"ctaLink":559},[515],{"data":16075,"content":16076,"nodeType":74},{},[16077,16083],{"data":16078,"content":16079,"nodeType":78},{},[16080],{"data":16081,"marks":16082,"value":527,"nodeType":82},{},[],{"data":16084,"content":16085,"nodeType":87},{},[16086],{"data":16087,"marks":16088,"value":534,"nodeType":82},{},[],{"metadata":16090,"sys":16093,"fields":16098},{"tags":16091,"concepts":16092},[],[],{"space":16094,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16096,"publishedVersion":62,"revision":44,"locale":29},{"sys":16095},{"type":12,"linkType":13,"id":14},{"sys":16097},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16099},{"url":550,"details":16100,"fileName":556,"contentType":557},{"size":552,"image":16101},{"width":554,"height":555},{"sys":16103,"fields":16106},{"id":16104,"createdAt":16105},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":16107,"slug":16108,"articleIntro":16107,"category":16109},"78174 - Créances","compte-78174-creances",[16110],{"metadata":16111,"sys":16114,"fields":16121},{"tags":16112,"concepts":16113},[],[],{"space":16115,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16117,"publishedVersion":506,"revision":62,"contentType":16119,"locale":29},{"sys":16116},{"type":12,"linkType":13,"id":14},{"sys":16118},{"id":21,"type":12,"linkType":22},{"sys":16120},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16122,"metaTitle":516,"metaDescription":517,"mainTitle":16123,"subtitle":535,"heroImage":16138,"ctaButton":558,"ctaLink":559},[515],{"data":16124,"content":16125,"nodeType":74},{},[16126,16132],{"data":16127,"content":16128,"nodeType":78},{},[16129],{"data":16130,"marks":16131,"value":527,"nodeType":82},{},[],{"data":16133,"content":16134,"nodeType":87},{},[16135],{"data":16136,"marks":16137,"value":534,"nodeType":82},{},[],{"metadata":16139,"sys":16142,"fields":16147},{"tags":16140,"concepts":16141},[],[],{"space":16143,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16145,"publishedVersion":62,"revision":44,"locale":29},{"sys":16144},{"type":12,"linkType":13,"id":14},{"sys":16146},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16148},{"url":550,"details":16149,"fileName":556,"contentType":557},{"size":552,"image":16150},{"width":554,"height":555},{"sys":16152,"fields":16155},{"id":16153,"createdAt":16154},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":16156,"slug":16157,"articleIntro":16156,"category":16158},"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",[16159],{"metadata":16160,"sys":16163,"fields":16170},{"tags":16161,"concepts":16162},[],[],{"space":16164,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16166,"publishedVersion":506,"revision":62,"contentType":16168,"locale":29},{"sys":16165},{"type":12,"linkType":13,"id":14},{"sys":16167},{"id":21,"type":12,"linkType":22},{"sys":16169},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16171,"metaTitle":516,"metaDescription":517,"mainTitle":16172,"subtitle":535,"heroImage":16187,"ctaButton":558,"ctaLink":559},[515],{"data":16173,"content":16174,"nodeType":74},{},[16175,16181],{"data":16176,"content":16177,"nodeType":78},{},[16178],{"data":16179,"marks":16180,"value":527,"nodeType":82},{},[],{"data":16182,"content":16183,"nodeType":87},{},[16184],{"data":16185,"marks":16186,"value":534,"nodeType":82},{},[],{"metadata":16188,"sys":16191,"fields":16196},{"tags":16189,"concepts":16190},[],[],{"space":16192,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16194,"publishedVersion":62,"revision":44,"locale":29},{"sys":16193},{"type":12,"linkType":13,"id":14},{"sys":16195},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16197},{"url":550,"details":16198,"fileName":556,"contentType":557},{"size":552,"image":16199},{"width":554,"height":555},{"sys":16201,"fields":16204},{"id":16202,"createdAt":16203},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":16205,"slug":16206,"articleIntro":16205,"category":16207},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[16208],{"metadata":16209,"sys":16212,"fields":16219},{"tags":16210,"concepts":16211},[],[],{"space":16213,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16215,"publishedVersion":506,"revision":62,"contentType":16217,"locale":29},{"sys":16214},{"type":12,"linkType":13,"id":14},{"sys":16216},{"id":21,"type":12,"linkType":22},{"sys":16218},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16220,"metaTitle":516,"metaDescription":517,"mainTitle":16221,"subtitle":535,"heroImage":16236,"ctaButton":558,"ctaLink":559},[515],{"data":16222,"content":16223,"nodeType":74},{},[16224,16230],{"data":16225,"content":16226,"nodeType":78},{},[16227],{"data":16228,"marks":16229,"value":527,"nodeType":82},{},[],{"data":16231,"content":16232,"nodeType":87},{},[16233],{"data":16234,"marks":16235,"value":534,"nodeType":82},{},[],{"metadata":16237,"sys":16240,"fields":16245},{"tags":16238,"concepts":16239},[],[],{"space":16241,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16243,"publishedVersion":62,"revision":44,"locale":29},{"sys":16242},{"type":12,"linkType":13,"id":14},{"sys":16244},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16246},{"url":550,"details":16247,"fileName":556,"contentType":557},{"size":552,"image":16248},{"width":554,"height":555},{"sys":16250,"fields":16253},{"id":16251,"createdAt":16252},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":16254,"slug":16255,"articleIntro":16254,"category":16256},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[16257],{"metadata":16258,"sys":16261,"fields":16268},{"tags":16259,"concepts":16260},[],[],{"space":16262,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16264,"publishedVersion":506,"revision":62,"contentType":16266,"locale":29},{"sys":16263},{"type":12,"linkType":13,"id":14},{"sys":16265},{"id":21,"type":12,"linkType":22},{"sys":16267},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16269,"metaTitle":516,"metaDescription":517,"mainTitle":16270,"subtitle":535,"heroImage":16285,"ctaButton":558,"ctaLink":559},[515],{"data":16271,"content":16272,"nodeType":74},{},[16273,16279],{"data":16274,"content":16275,"nodeType":78},{},[16276],{"data":16277,"marks":16278,"value":527,"nodeType":82},{},[],{"data":16280,"content":16281,"nodeType":87},{},[16282],{"data":16283,"marks":16284,"value":534,"nodeType":82},{},[],{"metadata":16286,"sys":16289,"fields":16294},{"tags":16287,"concepts":16288},[],[],{"space":16290,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16292,"publishedVersion":62,"revision":44,"locale":29},{"sys":16291},{"type":12,"linkType":13,"id":14},{"sys":16293},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16295},{"url":550,"details":16296,"fileName":556,"contentType":557},{"size":552,"image":16297},{"width":554,"height":555},{"sys":16299,"fields":16302},{"id":16300,"createdAt":16301},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":16303,"slug":16304,"articleIntro":-1,"category":16305},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[16306],{"metadata":16307,"sys":16310,"fields":16317},{"tags":16308,"concepts":16309},[],[],{"space":16311,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16313,"publishedVersion":506,"revision":62,"contentType":16315,"locale":29},{"sys":16312},{"type":12,"linkType":13,"id":14},{"sys":16314},{"id":21,"type":12,"linkType":22},{"sys":16316},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16318,"metaTitle":516,"metaDescription":517,"mainTitle":16319,"subtitle":535,"heroImage":16334,"ctaButton":558,"ctaLink":559},[515],{"data":16320,"content":16321,"nodeType":74},{},[16322,16328],{"data":16323,"content":16324,"nodeType":78},{},[16325],{"data":16326,"marks":16327,"value":527,"nodeType":82},{},[],{"data":16329,"content":16330,"nodeType":87},{},[16331],{"data":16332,"marks":16333,"value":534,"nodeType":82},{},[],{"metadata":16335,"sys":16338,"fields":16343},{"tags":16336,"concepts":16337},[],[],{"space":16339,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16341,"publishedVersion":62,"revision":44,"locale":29},{"sys":16340},{"type":12,"linkType":13,"id":14},{"sys":16342},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16344},{"url":550,"details":16345,"fileName":556,"contentType":557},{"size":552,"image":16346},{"width":554,"height":555},{"sys":16348,"fields":16351},{"id":16349,"createdAt":16350},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":16352,"slug":16353,"articleIntro":-1,"category":16354},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[16355],{"metadata":16356,"sys":16359,"fields":16366},{"tags":16357,"concepts":16358},[],[],{"space":16360,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16362,"publishedVersion":506,"revision":62,"contentType":16364,"locale":29},{"sys":16361},{"type":12,"linkType":13,"id":14},{"sys":16363},{"id":21,"type":12,"linkType":22},{"sys":16365},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16367,"metaTitle":516,"metaDescription":517,"mainTitle":16368,"subtitle":535,"heroImage":16383,"ctaButton":558,"ctaLink":559},[515],{"data":16369,"content":16370,"nodeType":74},{},[16371,16377],{"data":16372,"content":16373,"nodeType":78},{},[16374],{"data":16375,"marks":16376,"value":527,"nodeType":82},{},[],{"data":16378,"content":16379,"nodeType":87},{},[16380],{"data":16381,"marks":16382,"value":534,"nodeType":82},{},[],{"metadata":16384,"sys":16387,"fields":16392},{"tags":16385,"concepts":16386},[],[],{"space":16388,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16390,"publishedVersion":62,"revision":44,"locale":29},{"sys":16389},{"type":12,"linkType":13,"id":14},{"sys":16391},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16393},{"url":550,"details":16394,"fileName":556,"contentType":557},{"size":552,"image":16395},{"width":554,"height":555},{"sys":16397,"fields":16400},{"id":16398,"createdAt":16399},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":16401,"slug":16402,"articleIntro":-1,"category":16403},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[16404],{"metadata":16405,"sys":16408,"fields":16415},{"tags":16406,"concepts":16407},[],[],{"space":16409,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16411,"publishedVersion":506,"revision":62,"contentType":16413,"locale":29},{"sys":16410},{"type":12,"linkType":13,"id":14},{"sys":16412},{"id":21,"type":12,"linkType":22},{"sys":16414},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16416,"metaTitle":516,"metaDescription":517,"mainTitle":16417,"subtitle":535,"heroImage":16432,"ctaButton":558,"ctaLink":559},[515],{"data":16418,"content":16419,"nodeType":74},{},[16420,16426],{"data":16421,"content":16422,"nodeType":78},{},[16423],{"data":16424,"marks":16425,"value":527,"nodeType":82},{},[],{"data":16427,"content":16428,"nodeType":87},{},[16429],{"data":16430,"marks":16431,"value":534,"nodeType":82},{},[],{"metadata":16433,"sys":16436,"fields":16441},{"tags":16434,"concepts":16435},[],[],{"space":16437,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16439,"publishedVersion":62,"revision":44,"locale":29},{"sys":16438},{"type":12,"linkType":13,"id":14},{"sys":16440},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16442},{"url":550,"details":16443,"fileName":556,"contentType":557},{"size":552,"image":16444},{"width":554,"height":555},{"sys":16446,"fields":16449},{"id":16447,"createdAt":16448},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":16450,"slug":16451,"articleIntro":16450,"category":16452},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[16453],{"metadata":16454,"sys":16457,"fields":16464},{"tags":16455,"concepts":16456},[],[],{"space":16458,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16460,"publishedVersion":506,"revision":62,"contentType":16462,"locale":29},{"sys":16459},{"type":12,"linkType":13,"id":14},{"sys":16461},{"id":21,"type":12,"linkType":22},{"sys":16463},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16465,"metaTitle":516,"metaDescription":517,"mainTitle":16466,"subtitle":535,"heroImage":16481,"ctaButton":558,"ctaLink":559},[515],{"data":16467,"content":16468,"nodeType":74},{},[16469,16475],{"data":16470,"content":16471,"nodeType":78},{},[16472],{"data":16473,"marks":16474,"value":527,"nodeType":82},{},[],{"data":16476,"content":16477,"nodeType":87},{},[16478],{"data":16479,"marks":16480,"value":534,"nodeType":82},{},[],{"metadata":16482,"sys":16485,"fields":16490},{"tags":16483,"concepts":16484},[],[],{"space":16486,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16488,"publishedVersion":62,"revision":44,"locale":29},{"sys":16487},{"type":12,"linkType":13,"id":14},{"sys":16489},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16491},{"url":550,"details":16492,"fileName":556,"contentType":557},{"size":552,"image":16493},{"width":554,"height":555},{"sys":16495,"fields":16498},{"id":16496,"createdAt":16497},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":16499,"slug":16500,"articleIntro":-1,"category":16501},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[16502],{"metadata":16503,"sys":16506,"fields":16513},{"tags":16504,"concepts":16505},[],[],{"space":16507,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16509,"publishedVersion":506,"revision":62,"contentType":16511,"locale":29},{"sys":16508},{"type":12,"linkType":13,"id":14},{"sys":16510},{"id":21,"type":12,"linkType":22},{"sys":16512},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16514,"metaTitle":516,"metaDescription":517,"mainTitle":16515,"subtitle":535,"heroImage":16530,"ctaButton":558,"ctaLink":559},[515],{"data":16516,"content":16517,"nodeType":74},{},[16518,16524],{"data":16519,"content":16520,"nodeType":78},{},[16521],{"data":16522,"marks":16523,"value":527,"nodeType":82},{},[],{"data":16525,"content":16526,"nodeType":87},{},[16527],{"data":16528,"marks":16529,"value":534,"nodeType":82},{},[],{"metadata":16531,"sys":16534,"fields":16539},{"tags":16532,"concepts":16533},[],[],{"space":16535,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16537,"publishedVersion":62,"revision":44,"locale":29},{"sys":16536},{"type":12,"linkType":13,"id":14},{"sys":16538},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16540},{"url":550,"details":16541,"fileName":556,"contentType":557},{"size":552,"image":16542},{"width":554,"height":555},{"sys":16544,"fields":16547},{"id":16545,"createdAt":16546},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":16548,"slug":16549,"articleIntro":16550,"category":16551},"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.",[16552],{"metadata":16553,"sys":16556,"fields":16563},{"tags":16554,"concepts":16555},[],[],{"space":16557,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16559,"publishedVersion":506,"revision":62,"contentType":16561,"locale":29},{"sys":16558},{"type":12,"linkType":13,"id":14},{"sys":16560},{"id":21,"type":12,"linkType":22},{"sys":16562},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16564,"metaTitle":516,"metaDescription":517,"mainTitle":16565,"subtitle":535,"heroImage":16580,"ctaButton":558,"ctaLink":559},[515],{"data":16566,"content":16567,"nodeType":74},{},[16568,16574],{"data":16569,"content":16570,"nodeType":78},{},[16571],{"data":16572,"marks":16573,"value":527,"nodeType":82},{},[],{"data":16575,"content":16576,"nodeType":87},{},[16577],{"data":16578,"marks":16579,"value":534,"nodeType":82},{},[],{"metadata":16581,"sys":16584,"fields":16589},{"tags":16582,"concepts":16583},[],[],{"space":16585,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16587,"publishedVersion":62,"revision":44,"locale":29},{"sys":16586},{"type":12,"linkType":13,"id":14},{"sys":16588},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16590},{"url":550,"details":16591,"fileName":556,"contentType":557},{"size":552,"image":16592},{"width":554,"height":555},{"sys":16594,"fields":16597},{"id":16595,"createdAt":16596},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":16598,"slug":16599,"articleIntro":16598,"category":16600},"331 - Produits en cours","compte-331-produits-en-cours",[16601],{"metadata":16602,"sys":16605,"fields":16612},{"tags":16603,"concepts":16604},[],[],{"space":16606,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16608,"publishedVersion":506,"revision":62,"contentType":16610,"locale":29},{"sys":16607},{"type":12,"linkType":13,"id":14},{"sys":16609},{"id":21,"type":12,"linkType":22},{"sys":16611},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16613,"metaTitle":516,"metaDescription":517,"mainTitle":16614,"subtitle":535,"heroImage":16629,"ctaButton":558,"ctaLink":559},[515],{"data":16615,"content":16616,"nodeType":74},{},[16617,16623],{"data":16618,"content":16619,"nodeType":78},{},[16620],{"data":16621,"marks":16622,"value":527,"nodeType":82},{},[],{"data":16624,"content":16625,"nodeType":87},{},[16626],{"data":16627,"marks":16628,"value":534,"nodeType":82},{},[],{"metadata":16630,"sys":16633,"fields":16638},{"tags":16631,"concepts":16632},[],[],{"space":16634,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16636,"publishedVersion":62,"revision":44,"locale":29},{"sys":16635},{"type":12,"linkType":13,"id":14},{"sys":16637},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16639},{"url":550,"details":16640,"fileName":556,"contentType":557},{"size":552,"image":16641},{"width":554,"height":555},{"sys":16643,"fields":16646},{"id":16644,"createdAt":16645},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":16647,"slug":16648,"articleIntro":-1,"category":16649},"Compte 628 - Divers","compte-628-divers",[16650],{"metadata":16651,"sys":16654,"fields":16661},{"tags":16652,"concepts":16653},[],[],{"space":16655,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16657,"publishedVersion":506,"revision":62,"contentType":16659,"locale":29},{"sys":16656},{"type":12,"linkType":13,"id":14},{"sys":16658},{"id":21,"type":12,"linkType":22},{"sys":16660},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16662,"metaTitle":516,"metaDescription":517,"mainTitle":16663,"subtitle":535,"heroImage":16678,"ctaButton":558,"ctaLink":559},[515],{"data":16664,"content":16665,"nodeType":74},{},[16666,16672],{"data":16667,"content":16668,"nodeType":78},{},[16669],{"data":16670,"marks":16671,"value":527,"nodeType":82},{},[],{"data":16673,"content":16674,"nodeType":87},{},[16675],{"data":16676,"marks":16677,"value":534,"nodeType":82},{},[],{"metadata":16679,"sys":16682,"fields":16687},{"tags":16680,"concepts":16681},[],[],{"space":16683,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16685,"publishedVersion":62,"revision":44,"locale":29},{"sys":16684},{"type":12,"linkType":13,"id":14},{"sys":16686},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16688},{"url":550,"details":16689,"fileName":556,"contentType":557},{"size":552,"image":16690},{"width":554,"height":555},{"sys":16692,"fields":16695},{"id":16693,"createdAt":16694},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":16696,"slug":16697,"articleIntro":16696,"category":16698},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[16699],{"metadata":16700,"sys":16703,"fields":16710},{"tags":16701,"concepts":16702},[],[],{"space":16704,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16706,"publishedVersion":506,"revision":62,"contentType":16708,"locale":29},{"sys":16705},{"type":12,"linkType":13,"id":14},{"sys":16707},{"id":21,"type":12,"linkType":22},{"sys":16709},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16711,"metaTitle":516,"metaDescription":517,"mainTitle":16712,"subtitle":535,"heroImage":16727,"ctaButton":558,"ctaLink":559},[515],{"data":16713,"content":16714,"nodeType":74},{},[16715,16721],{"data":16716,"content":16717,"nodeType":78},{},[16718],{"data":16719,"marks":16720,"value":527,"nodeType":82},{},[],{"data":16722,"content":16723,"nodeType":87},{},[16724],{"data":16725,"marks":16726,"value":534,"nodeType":82},{},[],{"metadata":16728,"sys":16731,"fields":16736},{"tags":16729,"concepts":16730},[],[],{"space":16732,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16734,"publishedVersion":62,"revision":44,"locale":29},{"sys":16733},{"type":12,"linkType":13,"id":14},{"sys":16735},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16737},{"url":550,"details":16738,"fileName":556,"contentType":557},{"size":552,"image":16739},{"width":554,"height":555},{"sys":16741,"fields":16744},{"id":16742,"createdAt":16743},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":16745,"slug":16746,"articleIntro":16745,"category":16747},"2751 - Dépôts","compte-2751-depots",[16748],{"metadata":16749,"sys":16752,"fields":16759},{"tags":16750,"concepts":16751},[],[],{"space":16753,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16755,"publishedVersion":506,"revision":62,"contentType":16757,"locale":29},{"sys":16754},{"type":12,"linkType":13,"id":14},{"sys":16756},{"id":21,"type":12,"linkType":22},{"sys":16758},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16760,"metaTitle":516,"metaDescription":517,"mainTitle":16761,"subtitle":535,"heroImage":16776,"ctaButton":558,"ctaLink":559},[515],{"data":16762,"content":16763,"nodeType":74},{},[16764,16770],{"data":16765,"content":16766,"nodeType":78},{},[16767],{"data":16768,"marks":16769,"value":527,"nodeType":82},{},[],{"data":16771,"content":16772,"nodeType":87},{},[16773],{"data":16774,"marks":16775,"value":534,"nodeType":82},{},[],{"metadata":16777,"sys":16780,"fields":16785},{"tags":16778,"concepts":16779},[],[],{"space":16781,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16783,"publishedVersion":62,"revision":44,"locale":29},{"sys":16782},{"type":12,"linkType":13,"id":14},{"sys":16784},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16786},{"url":550,"details":16787,"fileName":556,"contentType":557},{"size":552,"image":16788},{"width":554,"height":555},{"sys":16790,"fields":16793},{"id":16791,"createdAt":16792},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":16794,"slug":16795,"articleIntro":-1,"category":16796},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[16797],{"metadata":16798,"sys":16801,"fields":16808},{"tags":16799,"concepts":16800},[],[],{"space":16802,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16804,"publishedVersion":506,"revision":62,"contentType":16806,"locale":29},{"sys":16803},{"type":12,"linkType":13,"id":14},{"sys":16805},{"id":21,"type":12,"linkType":22},{"sys":16807},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16809,"metaTitle":516,"metaDescription":517,"mainTitle":16810,"subtitle":535,"heroImage":16825,"ctaButton":558,"ctaLink":559},[515],{"data":16811,"content":16812,"nodeType":74},{},[16813,16819],{"data":16814,"content":16815,"nodeType":78},{},[16816],{"data":16817,"marks":16818,"value":527,"nodeType":82},{},[],{"data":16820,"content":16821,"nodeType":87},{},[16822],{"data":16823,"marks":16824,"value":534,"nodeType":82},{},[],{"metadata":16826,"sys":16829,"fields":16834},{"tags":16827,"concepts":16828},[],[],{"space":16830,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16832,"publishedVersion":62,"revision":44,"locale":29},{"sys":16831},{"type":12,"linkType":13,"id":14},{"sys":16833},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16835},{"url":550,"details":16836,"fileName":556,"contentType":557},{"size":552,"image":16837},{"width":554,"height":555},{"sys":16839,"fields":16842},{"id":16840,"createdAt":16841},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":16843,"slug":16844,"articleIntro":-1,"category":16845},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[16846],{"metadata":16847,"sys":16850,"fields":16857},{"tags":16848,"concepts":16849},[],[],{"space":16851,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16853,"publishedVersion":506,"revision":62,"contentType":16855,"locale":29},{"sys":16852},{"type":12,"linkType":13,"id":14},{"sys":16854},{"id":21,"type":12,"linkType":22},{"sys":16856},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16858,"metaTitle":516,"metaDescription":517,"mainTitle":16859,"subtitle":535,"heroImage":16874,"ctaButton":558,"ctaLink":559},[515],{"data":16860,"content":16861,"nodeType":74},{},[16862,16868],{"data":16863,"content":16864,"nodeType":78},{},[16865],{"data":16866,"marks":16867,"value":527,"nodeType":82},{},[],{"data":16869,"content":16870,"nodeType":87},{},[16871],{"data":16872,"marks":16873,"value":534,"nodeType":82},{},[],{"metadata":16875,"sys":16878,"fields":16883},{"tags":16876,"concepts":16877},[],[],{"space":16879,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16881,"publishedVersion":62,"revision":44,"locale":29},{"sys":16880},{"type":12,"linkType":13,"id":14},{"sys":16882},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16884},{"url":550,"details":16885,"fileName":556,"contentType":557},{"size":552,"image":16886},{"width":554,"height":555},{"sys":16888,"fields":16891},{"id":16889,"createdAt":16890},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":16892,"slug":16893,"articleIntro":16892,"category":16894},"4551 - Principal","compte-4551-principal",[16895],{"metadata":16896,"sys":16899,"fields":16906},{"tags":16897,"concepts":16898},[],[],{"space":16900,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16902,"publishedVersion":506,"revision":62,"contentType":16904,"locale":29},{"sys":16901},{"type":12,"linkType":13,"id":14},{"sys":16903},{"id":21,"type":12,"linkType":22},{"sys":16905},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16907,"metaTitle":516,"metaDescription":517,"mainTitle":16908,"subtitle":535,"heroImage":16923,"ctaButton":558,"ctaLink":559},[515],{"data":16909,"content":16910,"nodeType":74},{},[16911,16917],{"data":16912,"content":16913,"nodeType":78},{},[16914],{"data":16915,"marks":16916,"value":527,"nodeType":82},{},[],{"data":16918,"content":16919,"nodeType":87},{},[16920],{"data":16921,"marks":16922,"value":534,"nodeType":82},{},[],{"metadata":16924,"sys":16927,"fields":16932},{"tags":16925,"concepts":16926},[],[],{"space":16928,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16930,"publishedVersion":62,"revision":44,"locale":29},{"sys":16929},{"type":12,"linkType":13,"id":14},{"sys":16931},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16933},{"url":550,"details":16934,"fileName":556,"contentType":557},{"size":552,"image":16935},{"width":554,"height":555},{"sys":16937,"fields":16940},{"id":16938,"createdAt":16939},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":16941,"slug":16942,"articleIntro":16941,"category":16943},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[16944],{"metadata":16945,"sys":16948,"fields":16955},{"tags":16946,"concepts":16947},[],[],{"space":16949,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":16951,"publishedVersion":506,"revision":62,"contentType":16953,"locale":29},{"sys":16950},{"type":12,"linkType":13,"id":14},{"sys":16952},{"id":21,"type":12,"linkType":22},{"sys":16954},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":16956,"metaTitle":516,"metaDescription":517,"mainTitle":16957,"subtitle":535,"heroImage":16972,"ctaButton":558,"ctaLink":559},[515],{"data":16958,"content":16959,"nodeType":74},{},[16960,16966],{"data":16961,"content":16962,"nodeType":78},{},[16963],{"data":16964,"marks":16965,"value":527,"nodeType":82},{},[],{"data":16967,"content":16968,"nodeType":87},{},[16969],{"data":16970,"marks":16971,"value":534,"nodeType":82},{},[],{"metadata":16973,"sys":16976,"fields":16981},{"tags":16974,"concepts":16975},[],[],{"space":16977,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":16979,"publishedVersion":62,"revision":44,"locale":29},{"sys":16978},{"type":12,"linkType":13,"id":14},{"sys":16980},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":16982},{"url":550,"details":16983,"fileName":556,"contentType":557},{"size":552,"image":16984},{"width":554,"height":555},{"sys":16986,"fields":16989},{"id":16987,"createdAt":16988},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":16990,"slug":16991,"articleIntro":16992,"category":16993},"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.",[16994],{"metadata":16995,"sys":16998,"fields":17005},{"tags":16996,"concepts":16997},[],[],{"space":16999,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17001,"publishedVersion":506,"revision":62,"contentType":17003,"locale":29},{"sys":17000},{"type":12,"linkType":13,"id":14},{"sys":17002},{"id":21,"type":12,"linkType":22},{"sys":17004},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17006,"metaTitle":516,"metaDescription":517,"mainTitle":17007,"subtitle":535,"heroImage":17022,"ctaButton":558,"ctaLink":559},[515],{"data":17008,"content":17009,"nodeType":74},{},[17010,17016],{"data":17011,"content":17012,"nodeType":78},{},[17013],{"data":17014,"marks":17015,"value":527,"nodeType":82},{},[],{"data":17017,"content":17018,"nodeType":87},{},[17019],{"data":17020,"marks":17021,"value":534,"nodeType":82},{},[],{"metadata":17023,"sys":17026,"fields":17031},{"tags":17024,"concepts":17025},[],[],{"space":17027,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17029,"publishedVersion":62,"revision":44,"locale":29},{"sys":17028},{"type":12,"linkType":13,"id":14},{"sys":17030},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17032},{"url":550,"details":17033,"fileName":556,"contentType":557},{"size":552,"image":17034},{"width":554,"height":555},{"sys":17036,"fields":17039},{"id":17037,"createdAt":17038},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":17040,"slug":17041,"articleIntro":17040,"category":17042},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[17043],{"metadata":17044,"sys":17047,"fields":17054},{"tags":17045,"concepts":17046},[],[],{"space":17048,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17050,"publishedVersion":506,"revision":62,"contentType":17052,"locale":29},{"sys":17049},{"type":12,"linkType":13,"id":14},{"sys":17051},{"id":21,"type":12,"linkType":22},{"sys":17053},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17055,"metaTitle":516,"metaDescription":517,"mainTitle":17056,"subtitle":535,"heroImage":17071,"ctaButton":558,"ctaLink":559},[515],{"data":17057,"content":17058,"nodeType":74},{},[17059,17065],{"data":17060,"content":17061,"nodeType":78},{},[17062],{"data":17063,"marks":17064,"value":527,"nodeType":82},{},[],{"data":17066,"content":17067,"nodeType":87},{},[17068],{"data":17069,"marks":17070,"value":534,"nodeType":82},{},[],{"metadata":17072,"sys":17075,"fields":17080},{"tags":17073,"concepts":17074},[],[],{"space":17076,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17078,"publishedVersion":62,"revision":44,"locale":29},{"sys":17077},{"type":12,"linkType":13,"id":14},{"sys":17079},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17081},{"url":550,"details":17082,"fileName":556,"contentType":557},{"size":552,"image":17083},{"width":554,"height":555},{"sys":17085,"fields":17088},{"id":17086,"createdAt":17087},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":17089,"slug":17090,"articleIntro":17091,"category":17092},"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.",[17093],{"metadata":17094,"sys":17097,"fields":17104},{"tags":17095,"concepts":17096},[],[],{"space":17098,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17100,"publishedVersion":506,"revision":62,"contentType":17102,"locale":29},{"sys":17099},{"type":12,"linkType":13,"id":14},{"sys":17101},{"id":21,"type":12,"linkType":22},{"sys":17103},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17105,"metaTitle":516,"metaDescription":517,"mainTitle":17106,"subtitle":535,"heroImage":17121,"ctaButton":558,"ctaLink":559},[515],{"data":17107,"content":17108,"nodeType":74},{},[17109,17115],{"data":17110,"content":17111,"nodeType":78},{},[17112],{"data":17113,"marks":17114,"value":527,"nodeType":82},{},[],{"data":17116,"content":17117,"nodeType":87},{},[17118],{"data":17119,"marks":17120,"value":534,"nodeType":82},{},[],{"metadata":17122,"sys":17125,"fields":17130},{"tags":17123,"concepts":17124},[],[],{"space":17126,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17128,"publishedVersion":62,"revision":44,"locale":29},{"sys":17127},{"type":12,"linkType":13,"id":14},{"sys":17129},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17131},{"url":550,"details":17132,"fileName":556,"contentType":557},{"size":552,"image":17133},{"width":554,"height":555},{"sys":17135,"fields":17138},{"id":17136,"createdAt":17137},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":17139,"slug":17140,"articleIntro":-1,"category":17141},"Compte 518 - Intérêts courus","compte-518-interets-courus",[17142],{"metadata":17143,"sys":17146,"fields":17153},{"tags":17144,"concepts":17145},[],[],{"space":17147,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17149,"publishedVersion":506,"revision":62,"contentType":17151,"locale":29},{"sys":17148},{"type":12,"linkType":13,"id":14},{"sys":17150},{"id":21,"type":12,"linkType":22},{"sys":17152},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17154,"metaTitle":516,"metaDescription":517,"mainTitle":17155,"subtitle":535,"heroImage":17170,"ctaButton":558,"ctaLink":559},[515],{"data":17156,"content":17157,"nodeType":74},{},[17158,17164],{"data":17159,"content":17160,"nodeType":78},{},[17161],{"data":17162,"marks":17163,"value":527,"nodeType":82},{},[],{"data":17165,"content":17166,"nodeType":87},{},[17167],{"data":17168,"marks":17169,"value":534,"nodeType":82},{},[],{"metadata":17171,"sys":17174,"fields":17179},{"tags":17172,"concepts":17173},[],[],{"space":17175,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17177,"publishedVersion":62,"revision":44,"locale":29},{"sys":17176},{"type":12,"linkType":13,"id":14},{"sys":17178},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17180},{"url":550,"details":17181,"fileName":556,"contentType":557},{"size":552,"image":17182},{"width":554,"height":555},{"sys":17184,"fields":17187},{"id":17185,"createdAt":17186},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":17188,"slug":17189,"articleIntro":17188,"category":17190},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[17191],{"metadata":17192,"sys":17195,"fields":17202},{"tags":17193,"concepts":17194},[],[],{"space":17196,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17198,"publishedVersion":506,"revision":62,"contentType":17200,"locale":29},{"sys":17197},{"type":12,"linkType":13,"id":14},{"sys":17199},{"id":21,"type":12,"linkType":22},{"sys":17201},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17203,"metaTitle":516,"metaDescription":517,"mainTitle":17204,"subtitle":535,"heroImage":17219,"ctaButton":558,"ctaLink":559},[515],{"data":17205,"content":17206,"nodeType":74},{},[17207,17213],{"data":17208,"content":17209,"nodeType":78},{},[17210],{"data":17211,"marks":17212,"value":527,"nodeType":82},{},[],{"data":17214,"content":17215,"nodeType":87},{},[17216],{"data":17217,"marks":17218,"value":534,"nodeType":82},{},[],{"metadata":17220,"sys":17223,"fields":17228},{"tags":17221,"concepts":17222},[],[],{"space":17224,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17226,"publishedVersion":62,"revision":44,"locale":29},{"sys":17225},{"type":12,"linkType":13,"id":14},{"sys":17227},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17229},{"url":550,"details":17230,"fileName":556,"contentType":557},{"size":552,"image":17231},{"width":554,"height":555},{"sys":17233,"fields":17236},{"id":17234,"createdAt":17235},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":17237,"slug":17238,"articleIntro":-1,"category":17239},"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",[17240],{"metadata":17241,"sys":17244,"fields":17251},{"tags":17242,"concepts":17243},[],[],{"space":17245,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17247,"publishedVersion":506,"revision":62,"contentType":17249,"locale":29},{"sys":17246},{"type":12,"linkType":13,"id":14},{"sys":17248},{"id":21,"type":12,"linkType":22},{"sys":17250},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17252,"metaTitle":516,"metaDescription":517,"mainTitle":17253,"subtitle":535,"heroImage":17268,"ctaButton":558,"ctaLink":559},[515],{"data":17254,"content":17255,"nodeType":74},{},[17256,17262],{"data":17257,"content":17258,"nodeType":78},{},[17259],{"data":17260,"marks":17261,"value":527,"nodeType":82},{},[],{"data":17263,"content":17264,"nodeType":87},{},[17265],{"data":17266,"marks":17267,"value":534,"nodeType":82},{},[],{"metadata":17269,"sys":17272,"fields":17277},{"tags":17270,"concepts":17271},[],[],{"space":17273,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17275,"publishedVersion":62,"revision":44,"locale":29},{"sys":17274},{"type":12,"linkType":13,"id":14},{"sys":17276},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17278},{"url":550,"details":17279,"fileName":556,"contentType":557},{"size":552,"image":17280},{"width":554,"height":555},{"sys":17282,"fields":17285},{"id":17283,"createdAt":17284},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":17286,"slug":17287,"articleIntro":17286,"category":17288},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[17289],{"metadata":17290,"sys":17293,"fields":17300},{"tags":17291,"concepts":17292},[],[],{"space":17294,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17296,"publishedVersion":506,"revision":62,"contentType":17298,"locale":29},{"sys":17295},{"type":12,"linkType":13,"id":14},{"sys":17297},{"id":21,"type":12,"linkType":22},{"sys":17299},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17301,"metaTitle":516,"metaDescription":517,"mainTitle":17302,"subtitle":535,"heroImage":17317,"ctaButton":558,"ctaLink":559},[515],{"data":17303,"content":17304,"nodeType":74},{},[17305,17311],{"data":17306,"content":17307,"nodeType":78},{},[17308],{"data":17309,"marks":17310,"value":527,"nodeType":82},{},[],{"data":17312,"content":17313,"nodeType":87},{},[17314],{"data":17315,"marks":17316,"value":534,"nodeType":82},{},[],{"metadata":17318,"sys":17321,"fields":17326},{"tags":17319,"concepts":17320},[],[],{"space":17322,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17324,"publishedVersion":62,"revision":44,"locale":29},{"sys":17323},{"type":12,"linkType":13,"id":14},{"sys":17325},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17327},{"url":550,"details":17328,"fileName":556,"contentType":557},{"size":552,"image":17329},{"width":554,"height":555},{"sys":17331,"fields":17334},{"id":17332,"createdAt":17333},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":17335,"slug":17336,"articleIntro":-1,"category":17337},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[17338],{"metadata":17339,"sys":17342,"fields":17349},{"tags":17340,"concepts":17341},[],[],{"space":17343,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17345,"publishedVersion":506,"revision":62,"contentType":17347,"locale":29},{"sys":17344},{"type":12,"linkType":13,"id":14},{"sys":17346},{"id":21,"type":12,"linkType":22},{"sys":17348},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17350,"metaTitle":516,"metaDescription":517,"mainTitle":17351,"subtitle":535,"heroImage":17366,"ctaButton":558,"ctaLink":559},[515],{"data":17352,"content":17353,"nodeType":74},{},[17354,17360],{"data":17355,"content":17356,"nodeType":78},{},[17357],{"data":17358,"marks":17359,"value":527,"nodeType":82},{},[],{"data":17361,"content":17362,"nodeType":87},{},[17363],{"data":17364,"marks":17365,"value":534,"nodeType":82},{},[],{"metadata":17367,"sys":17370,"fields":17375},{"tags":17368,"concepts":17369},[],[],{"space":17371,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17373,"publishedVersion":62,"revision":44,"locale":29},{"sys":17372},{"type":12,"linkType":13,"id":14},{"sys":17374},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17376},{"url":550,"details":17377,"fileName":556,"contentType":557},{"size":552,"image":17378},{"width":554,"height":555},{"sys":17380,"fields":17383},{"id":17381,"createdAt":17382},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":17384,"slug":17385,"articleIntro":17384,"category":17386},"6248 - Divers","compte-6248-divers",[17387],{"metadata":17388,"sys":17391,"fields":17398},{"tags":17389,"concepts":17390},[],[],{"space":17392,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17394,"publishedVersion":506,"revision":62,"contentType":17396,"locale":29},{"sys":17393},{"type":12,"linkType":13,"id":14},{"sys":17395},{"id":21,"type":12,"linkType":22},{"sys":17397},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17399,"metaTitle":516,"metaDescription":517,"mainTitle":17400,"subtitle":535,"heroImage":17415,"ctaButton":558,"ctaLink":559},[515],{"data":17401,"content":17402,"nodeType":74},{},[17403,17409],{"data":17404,"content":17405,"nodeType":78},{},[17406],{"data":17407,"marks":17408,"value":527,"nodeType":82},{},[],{"data":17410,"content":17411,"nodeType":87},{},[17412],{"data":17413,"marks":17414,"value":534,"nodeType":82},{},[],{"metadata":17416,"sys":17419,"fields":17424},{"tags":17417,"concepts":17418},[],[],{"space":17420,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17422,"publishedVersion":62,"revision":44,"locale":29},{"sys":17421},{"type":12,"linkType":13,"id":14},{"sys":17423},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17425},{"url":550,"details":17426,"fileName":556,"contentType":557},{"size":552,"image":17427},{"width":554,"height":555},{"sys":17429,"fields":17432},{"id":17430,"createdAt":17431},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":17433,"slug":17434,"articleIntro":-1,"category":17435},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[17436],{"metadata":17437,"sys":17440,"fields":17447},{"tags":17438,"concepts":17439},[],[],{"space":17441,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17443,"publishedVersion":506,"revision":62,"contentType":17445,"locale":29},{"sys":17442},{"type":12,"linkType":13,"id":14},{"sys":17444},{"id":21,"type":12,"linkType":22},{"sys":17446},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17448,"metaTitle":516,"metaDescription":517,"mainTitle":17449,"subtitle":535,"heroImage":17464,"ctaButton":558,"ctaLink":559},[515],{"data":17450,"content":17451,"nodeType":74},{},[17452,17458],{"data":17453,"content":17454,"nodeType":78},{},[17455],{"data":17456,"marks":17457,"value":527,"nodeType":82},{},[],{"data":17459,"content":17460,"nodeType":87},{},[17461],{"data":17462,"marks":17463,"value":534,"nodeType":82},{},[],{"metadata":17465,"sys":17468,"fields":17473},{"tags":17466,"concepts":17467},[],[],{"space":17469,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17471,"publishedVersion":62,"revision":44,"locale":29},{"sys":17470},{"type":12,"linkType":13,"id":14},{"sys":17472},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17474},{"url":550,"details":17475,"fileName":556,"contentType":557},{"size":552,"image":17476},{"width":554,"height":555},{"sys":17478,"fields":17481},{"id":17479,"createdAt":17480},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":17482,"slug":17483,"articleIntro":17482,"category":17484},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[17485],{"metadata":17486,"sys":17489,"fields":17496},{"tags":17487,"concepts":17488},[],[],{"space":17490,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17492,"publishedVersion":506,"revision":62,"contentType":17494,"locale":29},{"sys":17491},{"type":12,"linkType":13,"id":14},{"sys":17493},{"id":21,"type":12,"linkType":22},{"sys":17495},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17497,"metaTitle":516,"metaDescription":517,"mainTitle":17498,"subtitle":535,"heroImage":17513,"ctaButton":558,"ctaLink":559},[515],{"data":17499,"content":17500,"nodeType":74},{},[17501,17507],{"data":17502,"content":17503,"nodeType":78},{},[17504],{"data":17505,"marks":17506,"value":527,"nodeType":82},{},[],{"data":17508,"content":17509,"nodeType":87},{},[17510],{"data":17511,"marks":17512,"value":534,"nodeType":82},{},[],{"metadata":17514,"sys":17517,"fields":17522},{"tags":17515,"concepts":17516},[],[],{"space":17518,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17520,"publishedVersion":62,"revision":44,"locale":29},{"sys":17519},{"type":12,"linkType":13,"id":14},{"sys":17521},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17523},{"url":550,"details":17524,"fileName":556,"contentType":557},{"size":552,"image":17525},{"width":554,"height":555},{"sys":17527,"fields":17530},{"id":17528,"createdAt":17529},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":17531,"slug":17532,"articleIntro":17531,"category":17533},"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",[17534],{"metadata":17535,"sys":17538,"fields":17545},{"tags":17536,"concepts":17537},[],[],{"space":17539,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17541,"publishedVersion":506,"revision":62,"contentType":17543,"locale":29},{"sys":17540},{"type":12,"linkType":13,"id":14},{"sys":17542},{"id":21,"type":12,"linkType":22},{"sys":17544},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17546,"metaTitle":516,"metaDescription":517,"mainTitle":17547,"subtitle":535,"heroImage":17562,"ctaButton":558,"ctaLink":559},[515],{"data":17548,"content":17549,"nodeType":74},{},[17550,17556],{"data":17551,"content":17552,"nodeType":78},{},[17553],{"data":17554,"marks":17555,"value":527,"nodeType":82},{},[],{"data":17557,"content":17558,"nodeType":87},{},[17559],{"data":17560,"marks":17561,"value":534,"nodeType":82},{},[],{"metadata":17563,"sys":17566,"fields":17571},{"tags":17564,"concepts":17565},[],[],{"space":17567,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17569,"publishedVersion":62,"revision":44,"locale":29},{"sys":17568},{"type":12,"linkType":13,"id":14},{"sys":17570},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17572},{"url":550,"details":17573,"fileName":556,"contentType":557},{"size":552,"image":17574},{"width":554,"height":555},{"sys":17576,"fields":17579},{"id":17577,"createdAt":17578},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":17580,"slug":17581,"articleIntro":17580,"category":17582},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[17583],{"metadata":17584,"sys":17587,"fields":17594},{"tags":17585,"concepts":17586},[],[],{"space":17588,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17590,"publishedVersion":506,"revision":62,"contentType":17592,"locale":29},{"sys":17589},{"type":12,"linkType":13,"id":14},{"sys":17591},{"id":21,"type":12,"linkType":22},{"sys":17593},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17595,"metaTitle":516,"metaDescription":517,"mainTitle":17596,"subtitle":535,"heroImage":17611,"ctaButton":558,"ctaLink":559},[515],{"data":17597,"content":17598,"nodeType":74},{},[17599,17605],{"data":17600,"content":17601,"nodeType":78},{},[17602],{"data":17603,"marks":17604,"value":527,"nodeType":82},{},[],{"data":17606,"content":17607,"nodeType":87},{},[17608],{"data":17609,"marks":17610,"value":534,"nodeType":82},{},[],{"metadata":17612,"sys":17615,"fields":17620},{"tags":17613,"concepts":17614},[],[],{"space":17616,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17618,"publishedVersion":62,"revision":44,"locale":29},{"sys":17617},{"type":12,"linkType":13,"id":14},{"sys":17619},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17621},{"url":550,"details":17622,"fileName":556,"contentType":557},{"size":552,"image":17623},{"width":554,"height":555},{"sys":17625,"fields":17628},{"id":17626,"createdAt":17627},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":17629,"slug":17630,"articleIntro":17629,"category":17631},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[17632],{"metadata":17633,"sys":17636,"fields":17643},{"tags":17634,"concepts":17635},[],[],{"space":17637,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17639,"publishedVersion":506,"revision":62,"contentType":17641,"locale":29},{"sys":17638},{"type":12,"linkType":13,"id":14},{"sys":17640},{"id":21,"type":12,"linkType":22},{"sys":17642},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17644,"metaTitle":516,"metaDescription":517,"mainTitle":17645,"subtitle":535,"heroImage":17660,"ctaButton":558,"ctaLink":559},[515],{"data":17646,"content":17647,"nodeType":74},{},[17648,17654],{"data":17649,"content":17650,"nodeType":78},{},[17651],{"data":17652,"marks":17653,"value":527,"nodeType":82},{},[],{"data":17655,"content":17656,"nodeType":87},{},[17657],{"data":17658,"marks":17659,"value":534,"nodeType":82},{},[],{"metadata":17661,"sys":17664,"fields":17669},{"tags":17662,"concepts":17663},[],[],{"space":17665,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17667,"publishedVersion":62,"revision":44,"locale":29},{"sys":17666},{"type":12,"linkType":13,"id":14},{"sys":17668},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17670},{"url":550,"details":17671,"fileName":556,"contentType":557},{"size":552,"image":17672},{"width":554,"height":555},{"sys":17674,"fields":17677},{"id":17675,"createdAt":17676},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":17678,"slug":17679,"articleIntro":17680,"category":17681},"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",[17682],{"metadata":17683,"sys":17686,"fields":17693},{"tags":17684,"concepts":17685},[],[],{"space":17687,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17689,"publishedVersion":506,"revision":62,"contentType":17691,"locale":29},{"sys":17688},{"type":12,"linkType":13,"id":14},{"sys":17690},{"id":21,"type":12,"linkType":22},{"sys":17692},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17694,"metaTitle":516,"metaDescription":517,"mainTitle":17695,"subtitle":535,"heroImage":17710,"ctaButton":558,"ctaLink":559},[515],{"data":17696,"content":17697,"nodeType":74},{},[17698,17704],{"data":17699,"content":17700,"nodeType":78},{},[17701],{"data":17702,"marks":17703,"value":527,"nodeType":82},{},[],{"data":17705,"content":17706,"nodeType":87},{},[17707],{"data":17708,"marks":17709,"value":534,"nodeType":82},{},[],{"metadata":17711,"sys":17714,"fields":17719},{"tags":17712,"concepts":17713},[],[],{"space":17715,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17717,"publishedVersion":62,"revision":44,"locale":29},{"sys":17716},{"type":12,"linkType":13,"id":14},{"sys":17718},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17720},{"url":550,"details":17721,"fileName":556,"contentType":557},{"size":552,"image":17722},{"width":554,"height":555},{"sys":17724,"fields":17727},{"id":17725,"createdAt":17726},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":17728,"slug":17729,"articleIntro":17728,"category":17730},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[17731],{"metadata":17732,"sys":17735,"fields":17742},{"tags":17733,"concepts":17734},[],[],{"space":17736,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17738,"publishedVersion":506,"revision":62,"contentType":17740,"locale":29},{"sys":17737},{"type":12,"linkType":13,"id":14},{"sys":17739},{"id":21,"type":12,"linkType":22},{"sys":17741},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17743,"metaTitle":516,"metaDescription":517,"mainTitle":17744,"subtitle":535,"heroImage":17759,"ctaButton":558,"ctaLink":559},[515],{"data":17745,"content":17746,"nodeType":74},{},[17747,17753],{"data":17748,"content":17749,"nodeType":78},{},[17750],{"data":17751,"marks":17752,"value":527,"nodeType":82},{},[],{"data":17754,"content":17755,"nodeType":87},{},[17756],{"data":17757,"marks":17758,"value":534,"nodeType":82},{},[],{"metadata":17760,"sys":17763,"fields":17768},{"tags":17761,"concepts":17762},[],[],{"space":17764,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17766,"publishedVersion":62,"revision":44,"locale":29},{"sys":17765},{"type":12,"linkType":13,"id":14},{"sys":17767},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17769},{"url":550,"details":17770,"fileName":556,"contentType":557},{"size":552,"image":17771},{"width":554,"height":555},{"sys":17773,"fields":17776},{"id":17774,"createdAt":17775},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":17777,"slug":17778,"articleIntro":-1,"category":17779},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[17780],{"metadata":17781,"sys":17784,"fields":17791},{"tags":17782,"concepts":17783},[],[],{"space":17785,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17787,"publishedVersion":506,"revision":62,"contentType":17789,"locale":29},{"sys":17786},{"type":12,"linkType":13,"id":14},{"sys":17788},{"id":21,"type":12,"linkType":22},{"sys":17790},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17792,"metaTitle":516,"metaDescription":517,"mainTitle":17793,"subtitle":535,"heroImage":17808,"ctaButton":558,"ctaLink":559},[515],{"data":17794,"content":17795,"nodeType":74},{},[17796,17802],{"data":17797,"content":17798,"nodeType":78},{},[17799],{"data":17800,"marks":17801,"value":527,"nodeType":82},{},[],{"data":17803,"content":17804,"nodeType":87},{},[17805],{"data":17806,"marks":17807,"value":534,"nodeType":82},{},[],{"metadata":17809,"sys":17812,"fields":17817},{"tags":17810,"concepts":17811},[],[],{"space":17813,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17815,"publishedVersion":62,"revision":44,"locale":29},{"sys":17814},{"type":12,"linkType":13,"id":14},{"sys":17816},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17818},{"url":550,"details":17819,"fileName":556,"contentType":557},{"size":552,"image":17820},{"width":554,"height":555},{"sys":17822,"fields":17825},{"id":17823,"createdAt":17824},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":17826,"slug":17827,"articleIntro":17826,"category":17828},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[17829],{"metadata":17830,"sys":17833,"fields":17840},{"tags":17831,"concepts":17832},[],[],{"space":17834,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17836,"publishedVersion":506,"revision":62,"contentType":17838,"locale":29},{"sys":17835},{"type":12,"linkType":13,"id":14},{"sys":17837},{"id":21,"type":12,"linkType":22},{"sys":17839},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17841,"metaTitle":516,"metaDescription":517,"mainTitle":17842,"subtitle":535,"heroImage":17857,"ctaButton":558,"ctaLink":559},[515],{"data":17843,"content":17844,"nodeType":74},{},[17845,17851],{"data":17846,"content":17847,"nodeType":78},{},[17848],{"data":17849,"marks":17850,"value":527,"nodeType":82},{},[],{"data":17852,"content":17853,"nodeType":87},{},[17854],{"data":17855,"marks":17856,"value":534,"nodeType":82},{},[],{"metadata":17858,"sys":17861,"fields":17866},{"tags":17859,"concepts":17860},[],[],{"space":17862,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17864,"publishedVersion":62,"revision":44,"locale":29},{"sys":17863},{"type":12,"linkType":13,"id":14},{"sys":17865},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17867},{"url":550,"details":17868,"fileName":556,"contentType":557},{"size":552,"image":17869},{"width":554,"height":555},{"sys":17871,"fields":17874},{"id":17872,"createdAt":17873},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":17875,"slug":17876,"articleIntro":-1,"category":17877},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[17878],{"metadata":17879,"sys":17882,"fields":17889},{"tags":17880,"concepts":17881},[],[],{"space":17883,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17885,"publishedVersion":506,"revision":62,"contentType":17887,"locale":29},{"sys":17884},{"type":12,"linkType":13,"id":14},{"sys":17886},{"id":21,"type":12,"linkType":22},{"sys":17888},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17890,"metaTitle":516,"metaDescription":517,"mainTitle":17891,"subtitle":535,"heroImage":17906,"ctaButton":558,"ctaLink":559},[515],{"data":17892,"content":17893,"nodeType":74},{},[17894,17900],{"data":17895,"content":17896,"nodeType":78},{},[17897],{"data":17898,"marks":17899,"value":527,"nodeType":82},{},[],{"data":17901,"content":17902,"nodeType":87},{},[17903],{"data":17904,"marks":17905,"value":534,"nodeType":82},{},[],{"metadata":17907,"sys":17910,"fields":17915},{"tags":17908,"concepts":17909},[],[],{"space":17911,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17913,"publishedVersion":62,"revision":44,"locale":29},{"sys":17912},{"type":12,"linkType":13,"id":14},{"sys":17914},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17916},{"url":550,"details":17917,"fileName":556,"contentType":557},{"size":552,"image":17918},{"width":554,"height":555},{"sys":17920,"fields":17923},{"id":17921,"createdAt":17922},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":17924,"slug":17925,"articleIntro":-1,"category":17926},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[17927],{"metadata":17928,"sys":17931,"fields":17938},{"tags":17929,"concepts":17930},[],[],{"space":17932,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17934,"publishedVersion":506,"revision":62,"contentType":17936,"locale":29},{"sys":17933},{"type":12,"linkType":13,"id":14},{"sys":17935},{"id":21,"type":12,"linkType":22},{"sys":17937},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17939,"metaTitle":516,"metaDescription":517,"mainTitle":17940,"subtitle":535,"heroImage":17955,"ctaButton":558,"ctaLink":559},[515],{"data":17941,"content":17942,"nodeType":74},{},[17943,17949],{"data":17944,"content":17945,"nodeType":78},{},[17946],{"data":17947,"marks":17948,"value":527,"nodeType":82},{},[],{"data":17950,"content":17951,"nodeType":87},{},[17952],{"data":17953,"marks":17954,"value":534,"nodeType":82},{},[],{"metadata":17956,"sys":17959,"fields":17964},{"tags":17957,"concepts":17958},[],[],{"space":17960,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":17962,"publishedVersion":62,"revision":44,"locale":29},{"sys":17961},{"type":12,"linkType":13,"id":14},{"sys":17963},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":17965},{"url":550,"details":17966,"fileName":556,"contentType":557},{"size":552,"image":17967},{"width":554,"height":555},{"sys":17969,"fields":17972},{"id":17970,"createdAt":17971},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":17973,"slug":17974,"articleIntro":17973,"category":17975},"6358 - Autres droits","compte-6358-autres-droits",[17976],{"metadata":17977,"sys":17980,"fields":17987},{"tags":17978,"concepts":17979},[],[],{"space":17981,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":17983,"publishedVersion":506,"revision":62,"contentType":17985,"locale":29},{"sys":17982},{"type":12,"linkType":13,"id":14},{"sys":17984},{"id":21,"type":12,"linkType":22},{"sys":17986},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":17988,"metaTitle":516,"metaDescription":517,"mainTitle":17989,"subtitle":535,"heroImage":18004,"ctaButton":558,"ctaLink":559},[515],{"data":17990,"content":17991,"nodeType":74},{},[17992,17998],{"data":17993,"content":17994,"nodeType":78},{},[17995],{"data":17996,"marks":17997,"value":527,"nodeType":82},{},[],{"data":17999,"content":18000,"nodeType":87},{},[18001],{"data":18002,"marks":18003,"value":534,"nodeType":82},{},[],{"metadata":18005,"sys":18008,"fields":18013},{"tags":18006,"concepts":18007},[],[],{"space":18009,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18011,"publishedVersion":62,"revision":44,"locale":29},{"sys":18010},{"type":12,"linkType":13,"id":14},{"sys":18012},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18014},{"url":550,"details":18015,"fileName":556,"contentType":557},{"size":552,"image":18016},{"width":554,"height":555},{"sys":18018,"fields":18021},{"id":18019,"createdAt":18020},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":18022,"slug":18023,"articleIntro":18022,"category":18024},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[18025],{"metadata":18026,"sys":18029,"fields":18036},{"tags":18027,"concepts":18028},[],[],{"space":18030,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18032,"publishedVersion":506,"revision":62,"contentType":18034,"locale":29},{"sys":18031},{"type":12,"linkType":13,"id":14},{"sys":18033},{"id":21,"type":12,"linkType":22},{"sys":18035},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18037,"metaTitle":516,"metaDescription":517,"mainTitle":18038,"subtitle":535,"heroImage":18053,"ctaButton":558,"ctaLink":559},[515],{"data":18039,"content":18040,"nodeType":74},{},[18041,18047],{"data":18042,"content":18043,"nodeType":78},{},[18044],{"data":18045,"marks":18046,"value":527,"nodeType":82},{},[],{"data":18048,"content":18049,"nodeType":87},{},[18050],{"data":18051,"marks":18052,"value":534,"nodeType":82},{},[],{"metadata":18054,"sys":18057,"fields":18062},{"tags":18055,"concepts":18056},[],[],{"space":18058,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18060,"publishedVersion":62,"revision":44,"locale":29},{"sys":18059},{"type":12,"linkType":13,"id":14},{"sys":18061},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18063},{"url":550,"details":18064,"fileName":556,"contentType":557},{"size":552,"image":18065},{"width":554,"height":555},{"sys":18067,"fields":18070},{"id":18068,"createdAt":18069},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":18071,"slug":18072,"articleIntro":18071,"category":18073},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[18074],{"metadata":18075,"sys":18078,"fields":18085},{"tags":18076,"concepts":18077},[],[],{"space":18079,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18081,"publishedVersion":506,"revision":62,"contentType":18083,"locale":29},{"sys":18080},{"type":12,"linkType":13,"id":14},{"sys":18082},{"id":21,"type":12,"linkType":22},{"sys":18084},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18086,"metaTitle":516,"metaDescription":517,"mainTitle":18087,"subtitle":535,"heroImage":18102,"ctaButton":558,"ctaLink":559},[515],{"data":18088,"content":18089,"nodeType":74},{},[18090,18096],{"data":18091,"content":18092,"nodeType":78},{},[18093],{"data":18094,"marks":18095,"value":527,"nodeType":82},{},[],{"data":18097,"content":18098,"nodeType":87},{},[18099],{"data":18100,"marks":18101,"value":534,"nodeType":82},{},[],{"metadata":18103,"sys":18106,"fields":18111},{"tags":18104,"concepts":18105},[],[],{"space":18107,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18109,"publishedVersion":62,"revision":44,"locale":29},{"sys":18108},{"type":12,"linkType":13,"id":14},{"sys":18110},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18112},{"url":550,"details":18113,"fileName":556,"contentType":557},{"size":552,"image":18114},{"width":554,"height":555},{"sys":18116,"fields":18119},{"id":18117,"createdAt":18118},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":18120,"slug":18121,"articleIntro":18120,"category":18122},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[18123],{"metadata":18124,"sys":18127,"fields":18134},{"tags":18125,"concepts":18126},[],[],{"space":18128,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18130,"publishedVersion":506,"revision":62,"contentType":18132,"locale":29},{"sys":18129},{"type":12,"linkType":13,"id":14},{"sys":18131},{"id":21,"type":12,"linkType":22},{"sys":18133},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18135,"metaTitle":516,"metaDescription":517,"mainTitle":18136,"subtitle":535,"heroImage":18151,"ctaButton":558,"ctaLink":559},[515],{"data":18137,"content":18138,"nodeType":74},{},[18139,18145],{"data":18140,"content":18141,"nodeType":78},{},[18142],{"data":18143,"marks":18144,"value":527,"nodeType":82},{},[],{"data":18146,"content":18147,"nodeType":87},{},[18148],{"data":18149,"marks":18150,"value":534,"nodeType":82},{},[],{"metadata":18152,"sys":18155,"fields":18160},{"tags":18153,"concepts":18154},[],[],{"space":18156,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18158,"publishedVersion":62,"revision":44,"locale":29},{"sys":18157},{"type":12,"linkType":13,"id":14},{"sys":18159},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18161},{"url":550,"details":18162,"fileName":556,"contentType":557},{"size":552,"image":18163},{"width":554,"height":555},{"sys":18165,"fields":18168},{"id":18166,"createdAt":18167},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":18169,"slug":18170,"articleIntro":18169,"category":18171},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[18172],{"metadata":18173,"sys":18176,"fields":18183},{"tags":18174,"concepts":18175},[],[],{"space":18177,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18179,"publishedVersion":506,"revision":62,"contentType":18181,"locale":29},{"sys":18178},{"type":12,"linkType":13,"id":14},{"sys":18180},{"id":21,"type":12,"linkType":22},{"sys":18182},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18184,"metaTitle":516,"metaDescription":517,"mainTitle":18185,"subtitle":535,"heroImage":18200,"ctaButton":558,"ctaLink":559},[515],{"data":18186,"content":18187,"nodeType":74},{},[18188,18194],{"data":18189,"content":18190,"nodeType":78},{},[18191],{"data":18192,"marks":18193,"value":527,"nodeType":82},{},[],{"data":18195,"content":18196,"nodeType":87},{},[18197],{"data":18198,"marks":18199,"value":534,"nodeType":82},{},[],{"metadata":18201,"sys":18204,"fields":18209},{"tags":18202,"concepts":18203},[],[],{"space":18205,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18207,"publishedVersion":62,"revision":44,"locale":29},{"sys":18206},{"type":12,"linkType":13,"id":14},{"sys":18208},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18210},{"url":550,"details":18211,"fileName":556,"contentType":557},{"size":552,"image":18212},{"width":554,"height":555},{"sys":18214,"fields":18217},{"id":18215,"createdAt":18216},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":18218,"slug":18219,"articleIntro":18218,"category":18220},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[18221],{"metadata":18222,"sys":18225,"fields":18232},{"tags":18223,"concepts":18224},[],[],{"space":18226,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18228,"publishedVersion":506,"revision":62,"contentType":18230,"locale":29},{"sys":18227},{"type":12,"linkType":13,"id":14},{"sys":18229},{"id":21,"type":12,"linkType":22},{"sys":18231},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18233,"metaTitle":516,"metaDescription":517,"mainTitle":18234,"subtitle":535,"heroImage":18249,"ctaButton":558,"ctaLink":559},[515],{"data":18235,"content":18236,"nodeType":74},{},[18237,18243],{"data":18238,"content":18239,"nodeType":78},{},[18240],{"data":18241,"marks":18242,"value":527,"nodeType":82},{},[],{"data":18244,"content":18245,"nodeType":87},{},[18246],{"data":18247,"marks":18248,"value":534,"nodeType":82},{},[],{"metadata":18250,"sys":18253,"fields":18258},{"tags":18251,"concepts":18252},[],[],{"space":18254,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18256,"publishedVersion":62,"revision":44,"locale":29},{"sys":18255},{"type":12,"linkType":13,"id":14},{"sys":18257},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18259},{"url":550,"details":18260,"fileName":556,"contentType":557},{"size":552,"image":18261},{"width":554,"height":555},{"sys":18263,"fields":18266},{"id":18264,"createdAt":18265},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18267,"slug":18268,"articleIntro":18267,"category":18269},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18270],{"metadata":18271,"sys":18274,"fields":18281},{"tags":18272,"concepts":18273},[],[],{"space":18275,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18277,"publishedVersion":506,"revision":62,"contentType":18279,"locale":29},{"sys":18276},{"type":12,"linkType":13,"id":14},{"sys":18278},{"id":21,"type":12,"linkType":22},{"sys":18280},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18282,"metaTitle":516,"metaDescription":517,"mainTitle":18283,"subtitle":535,"heroImage":18298,"ctaButton":558,"ctaLink":559},[515],{"data":18284,"content":18285,"nodeType":74},{},[18286,18292],{"data":18287,"content":18288,"nodeType":78},{},[18289],{"data":18290,"marks":18291,"value":527,"nodeType":82},{},[],{"data":18293,"content":18294,"nodeType":87},{},[18295],{"data":18296,"marks":18297,"value":534,"nodeType":82},{},[],{"metadata":18299,"sys":18302,"fields":18307},{"tags":18300,"concepts":18301},[],[],{"space":18303,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18305,"publishedVersion":62,"revision":44,"locale":29},{"sys":18304},{"type":12,"linkType":13,"id":14},{"sys":18306},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18308},{"url":550,"details":18309,"fileName":556,"contentType":557},{"size":552,"image":18310},{"width":554,"height":555},{"sys":18312,"fields":18315},{"id":18313,"createdAt":18314},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":18316,"slug":18317,"articleIntro":18316,"category":18318},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[18319],{"metadata":18320,"sys":18323,"fields":18330},{"tags":18321,"concepts":18322},[],[],{"space":18324,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18326,"publishedVersion":506,"revision":62,"contentType":18328,"locale":29},{"sys":18325},{"type":12,"linkType":13,"id":14},{"sys":18327},{"id":21,"type":12,"linkType":22},{"sys":18329},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18331,"metaTitle":516,"metaDescription":517,"mainTitle":18332,"subtitle":535,"heroImage":18347,"ctaButton":558,"ctaLink":559},[515],{"data":18333,"content":18334,"nodeType":74},{},[18335,18341],{"data":18336,"content":18337,"nodeType":78},{},[18338],{"data":18339,"marks":18340,"value":527,"nodeType":82},{},[],{"data":18342,"content":18343,"nodeType":87},{},[18344],{"data":18345,"marks":18346,"value":534,"nodeType":82},{},[],{"metadata":18348,"sys":18351,"fields":18356},{"tags":18349,"concepts":18350},[],[],{"space":18352,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18354,"publishedVersion":62,"revision":44,"locale":29},{"sys":18353},{"type":12,"linkType":13,"id":14},{"sys":18355},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18357},{"url":550,"details":18358,"fileName":556,"contentType":557},{"size":552,"image":18359},{"width":554,"height":555},{"sys":18361,"fields":18364},{"id":18362,"createdAt":18363},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":18365,"slug":18366,"articleIntro":-1,"category":18367},"Compte 704 - Travaux","compte-704---travaux",[18368],{"metadata":18369,"sys":18372,"fields":18379},{"tags":18370,"concepts":18371},[],[],{"space":18373,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18375,"publishedVersion":506,"revision":62,"contentType":18377,"locale":29},{"sys":18374},{"type":12,"linkType":13,"id":14},{"sys":18376},{"id":21,"type":12,"linkType":22},{"sys":18378},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18380,"metaTitle":516,"metaDescription":517,"mainTitle":18381,"subtitle":535,"heroImage":18396,"ctaButton":558,"ctaLink":559},[515],{"data":18382,"content":18383,"nodeType":74},{},[18384,18390],{"data":18385,"content":18386,"nodeType":78},{},[18387],{"data":18388,"marks":18389,"value":527,"nodeType":82},{},[],{"data":18391,"content":18392,"nodeType":87},{},[18393],{"data":18394,"marks":18395,"value":534,"nodeType":82},{},[],{"metadata":18397,"sys":18400,"fields":18405},{"tags":18398,"concepts":18399},[],[],{"space":18401,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18403,"publishedVersion":62,"revision":44,"locale":29},{"sys":18402},{"type":12,"linkType":13,"id":14},{"sys":18404},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18406},{"url":550,"details":18407,"fileName":556,"contentType":557},{"size":552,"image":18408},{"width":554,"height":555},{"sys":18410,"fields":18413},{"id":18411,"createdAt":18412},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":18414,"slug":18415,"articleIntro":18414,"category":18416},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[18417],{"metadata":18418,"sys":18421,"fields":18428},{"tags":18419,"concepts":18420},[],[],{"space":18422,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18424,"publishedVersion":506,"revision":62,"contentType":18426,"locale":29},{"sys":18423},{"type":12,"linkType":13,"id":14},{"sys":18425},{"id":21,"type":12,"linkType":22},{"sys":18427},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18429,"metaTitle":516,"metaDescription":517,"mainTitle":18430,"subtitle":535,"heroImage":18445,"ctaButton":558,"ctaLink":559},[515],{"data":18431,"content":18432,"nodeType":74},{},[18433,18439],{"data":18434,"content":18435,"nodeType":78},{},[18436],{"data":18437,"marks":18438,"value":527,"nodeType":82},{},[],{"data":18440,"content":18441,"nodeType":87},{},[18442],{"data":18443,"marks":18444,"value":534,"nodeType":82},{},[],{"metadata":18446,"sys":18449,"fields":18454},{"tags":18447,"concepts":18448},[],[],{"space":18450,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18452,"publishedVersion":62,"revision":44,"locale":29},{"sys":18451},{"type":12,"linkType":13,"id":14},{"sys":18453},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18455},{"url":550,"details":18456,"fileName":556,"contentType":557},{"size":552,"image":18457},{"width":554,"height":555},{"sys":18459,"fields":18462},{"id":18460,"createdAt":18461},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":18463,"slug":18464,"articleIntro":18463,"category":18465},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[18466],{"metadata":18467,"sys":18470,"fields":18477},{"tags":18468,"concepts":18469},[],[],{"space":18471,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18473,"publishedVersion":506,"revision":62,"contentType":18475,"locale":29},{"sys":18472},{"type":12,"linkType":13,"id":14},{"sys":18474},{"id":21,"type":12,"linkType":22},{"sys":18476},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18478,"metaTitle":516,"metaDescription":517,"mainTitle":18479,"subtitle":535,"heroImage":18494,"ctaButton":558,"ctaLink":559},[515],{"data":18480,"content":18481,"nodeType":74},{},[18482,18488],{"data":18483,"content":18484,"nodeType":78},{},[18485],{"data":18486,"marks":18487,"value":527,"nodeType":82},{},[],{"data":18489,"content":18490,"nodeType":87},{},[18491],{"data":18492,"marks":18493,"value":534,"nodeType":82},{},[],{"metadata":18495,"sys":18498,"fields":18503},{"tags":18496,"concepts":18497},[],[],{"space":18499,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18501,"publishedVersion":62,"revision":44,"locale":29},{"sys":18500},{"type":12,"linkType":13,"id":14},{"sys":18502},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18504},{"url":550,"details":18505,"fileName":556,"contentType":557},{"size":552,"image":18506},{"width":554,"height":555},{"sys":18508,"fields":18511},{"id":18509,"createdAt":18510},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":18512,"slug":18513,"articleIntro":18512,"category":18514},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[18515],{"metadata":18516,"sys":18519,"fields":18526},{"tags":18517,"concepts":18518},[],[],{"space":18520,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18522,"publishedVersion":506,"revision":62,"contentType":18524,"locale":29},{"sys":18521},{"type":12,"linkType":13,"id":14},{"sys":18523},{"id":21,"type":12,"linkType":22},{"sys":18525},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18527,"metaTitle":516,"metaDescription":517,"mainTitle":18528,"subtitle":535,"heroImage":18543,"ctaButton":558,"ctaLink":559},[515],{"data":18529,"content":18530,"nodeType":74},{},[18531,18537],{"data":18532,"content":18533,"nodeType":78},{},[18534],{"data":18535,"marks":18536,"value":527,"nodeType":82},{},[],{"data":18538,"content":18539,"nodeType":87},{},[18540],{"data":18541,"marks":18542,"value":534,"nodeType":82},{},[],{"metadata":18544,"sys":18547,"fields":18552},{"tags":18545,"concepts":18546},[],[],{"space":18548,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18550,"publishedVersion":62,"revision":44,"locale":29},{"sys":18549},{"type":12,"linkType":13,"id":14},{"sys":18551},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18553},{"url":550,"details":18554,"fileName":556,"contentType":557},{"size":552,"image":18555},{"width":554,"height":555},{"sys":18557,"fields":18560},{"id":18558,"createdAt":18559},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":18561,"slug":18562,"articleIntro":18561,"category":18563},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[18564],{"metadata":18565,"sys":18568,"fields":18575},{"tags":18566,"concepts":18567},[],[],{"space":18569,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18571,"publishedVersion":506,"revision":62,"contentType":18573,"locale":29},{"sys":18570},{"type":12,"linkType":13,"id":14},{"sys":18572},{"id":21,"type":12,"linkType":22},{"sys":18574},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18576,"metaTitle":516,"metaDescription":517,"mainTitle":18577,"subtitle":535,"heroImage":18592,"ctaButton":558,"ctaLink":559},[515],{"data":18578,"content":18579,"nodeType":74},{},[18580,18586],{"data":18581,"content":18582,"nodeType":78},{},[18583],{"data":18584,"marks":18585,"value":527,"nodeType":82},{},[],{"data":18587,"content":18588,"nodeType":87},{},[18589],{"data":18590,"marks":18591,"value":534,"nodeType":82},{},[],{"metadata":18593,"sys":18596,"fields":18601},{"tags":18594,"concepts":18595},[],[],{"space":18597,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18599,"publishedVersion":62,"revision":44,"locale":29},{"sys":18598},{"type":12,"linkType":13,"id":14},{"sys":18600},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18602},{"url":550,"details":18603,"fileName":556,"contentType":557},{"size":552,"image":18604},{"width":554,"height":555},{"sys":18606,"fields":18609},{"id":18607,"createdAt":18608},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":18610,"slug":18611,"articleIntro":18610,"category":18612},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[18613],{"metadata":18614,"sys":18617,"fields":18624},{"tags":18615,"concepts":18616},[],[],{"space":18618,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18620,"publishedVersion":506,"revision":62,"contentType":18622,"locale":29},{"sys":18619},{"type":12,"linkType":13,"id":14},{"sys":18621},{"id":21,"type":12,"linkType":22},{"sys":18623},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18625,"metaTitle":516,"metaDescription":517,"mainTitle":18626,"subtitle":535,"heroImage":18641,"ctaButton":558,"ctaLink":559},[515],{"data":18627,"content":18628,"nodeType":74},{},[18629,18635],{"data":18630,"content":18631,"nodeType":78},{},[18632],{"data":18633,"marks":18634,"value":527,"nodeType":82},{},[],{"data":18636,"content":18637,"nodeType":87},{},[18638],{"data":18639,"marks":18640,"value":534,"nodeType":82},{},[],{"metadata":18642,"sys":18645,"fields":18650},{"tags":18643,"concepts":18644},[],[],{"space":18646,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18648,"publishedVersion":62,"revision":44,"locale":29},{"sys":18647},{"type":12,"linkType":13,"id":14},{"sys":18649},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18651},{"url":550,"details":18652,"fileName":556,"contentType":557},{"size":552,"image":18653},{"width":554,"height":555},{"sys":18655,"fields":18658},{"id":18656,"createdAt":18657},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":18659,"slug":18660,"articleIntro":18659,"category":18661},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[18662],{"metadata":18663,"sys":18666,"fields":18673},{"tags":18664,"concepts":18665},[],[],{"space":18667,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18669,"publishedVersion":506,"revision":62,"contentType":18671,"locale":29},{"sys":18668},{"type":12,"linkType":13,"id":14},{"sys":18670},{"id":21,"type":12,"linkType":22},{"sys":18672},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18674,"metaTitle":516,"metaDescription":517,"mainTitle":18675,"subtitle":535,"heroImage":18690,"ctaButton":558,"ctaLink":559},[515],{"data":18676,"content":18677,"nodeType":74},{},[18678,18684],{"data":18679,"content":18680,"nodeType":78},{},[18681],{"data":18682,"marks":18683,"value":527,"nodeType":82},{},[],{"data":18685,"content":18686,"nodeType":87},{},[18687],{"data":18688,"marks":18689,"value":534,"nodeType":82},{},[],{"metadata":18691,"sys":18694,"fields":18699},{"tags":18692,"concepts":18693},[],[],{"space":18695,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18697,"publishedVersion":62,"revision":44,"locale":29},{"sys":18696},{"type":12,"linkType":13,"id":14},{"sys":18698},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18700},{"url":550,"details":18701,"fileName":556,"contentType":557},{"size":552,"image":18702},{"width":554,"height":555},{"sys":18704,"fields":18707},{"id":18705,"createdAt":18706},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":18708,"slug":18709,"articleIntro":18708,"category":18710},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[18711],{"metadata":18712,"sys":18715,"fields":18722},{"tags":18713,"concepts":18714},[],[],{"space":18716,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18718,"publishedVersion":506,"revision":62,"contentType":18720,"locale":29},{"sys":18717},{"type":12,"linkType":13,"id":14},{"sys":18719},{"id":21,"type":12,"linkType":22},{"sys":18721},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18723,"metaTitle":516,"metaDescription":517,"mainTitle":18724,"subtitle":535,"heroImage":18739,"ctaButton":558,"ctaLink":559},[515],{"data":18725,"content":18726,"nodeType":74},{},[18727,18733],{"data":18728,"content":18729,"nodeType":78},{},[18730],{"data":18731,"marks":18732,"value":527,"nodeType":82},{},[],{"data":18734,"content":18735,"nodeType":87},{},[18736],{"data":18737,"marks":18738,"value":534,"nodeType":82},{},[],{"metadata":18740,"sys":18743,"fields":18748},{"tags":18741,"concepts":18742},[],[],{"space":18744,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18746,"publishedVersion":62,"revision":44,"locale":29},{"sys":18745},{"type":12,"linkType":13,"id":14},{"sys":18747},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18749},{"url":550,"details":18750,"fileName":556,"contentType":557},{"size":552,"image":18751},{"width":554,"height":555},{"sys":18753,"fields":18756},{"id":18754,"createdAt":18755},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":18757,"slug":18758,"articleIntro":18757,"category":18759},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[18760],{"metadata":18761,"sys":18764,"fields":18771},{"tags":18762,"concepts":18763},[],[],{"space":18765,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18767,"publishedVersion":506,"revision":62,"contentType":18769,"locale":29},{"sys":18766},{"type":12,"linkType":13,"id":14},{"sys":18768},{"id":21,"type":12,"linkType":22},{"sys":18770},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18772,"metaTitle":516,"metaDescription":517,"mainTitle":18773,"subtitle":535,"heroImage":18788,"ctaButton":558,"ctaLink":559},[515],{"data":18774,"content":18775,"nodeType":74},{},[18776,18782],{"data":18777,"content":18778,"nodeType":78},{},[18779],{"data":18780,"marks":18781,"value":527,"nodeType":82},{},[],{"data":18783,"content":18784,"nodeType":87},{},[18785],{"data":18786,"marks":18787,"value":534,"nodeType":82},{},[],{"metadata":18789,"sys":18792,"fields":18797},{"tags":18790,"concepts":18791},[],[],{"space":18793,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18795,"publishedVersion":62,"revision":44,"locale":29},{"sys":18794},{"type":12,"linkType":13,"id":14},{"sys":18796},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18798},{"url":550,"details":18799,"fileName":556,"contentType":557},{"size":552,"image":18800},{"width":554,"height":555},{"sys":18802,"fields":18805},{"id":18803,"createdAt":18804},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":18806,"slug":18807,"articleIntro":18806,"category":18808},"6097 - de marchandises","compte-6097-de-marchandises",[18809],{"metadata":18810,"sys":18813,"fields":18820},{"tags":18811,"concepts":18812},[],[],{"space":18814,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18816,"publishedVersion":506,"revision":62,"contentType":18818,"locale":29},{"sys":18815},{"type":12,"linkType":13,"id":14},{"sys":18817},{"id":21,"type":12,"linkType":22},{"sys":18819},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18821,"metaTitle":516,"metaDescription":517,"mainTitle":18822,"subtitle":535,"heroImage":18837,"ctaButton":558,"ctaLink":559},[515],{"data":18823,"content":18824,"nodeType":74},{},[18825,18831],{"data":18826,"content":18827,"nodeType":78},{},[18828],{"data":18829,"marks":18830,"value":527,"nodeType":82},{},[],{"data":18832,"content":18833,"nodeType":87},{},[18834],{"data":18835,"marks":18836,"value":534,"nodeType":82},{},[],{"metadata":18838,"sys":18841,"fields":18846},{"tags":18839,"concepts":18840},[],[],{"space":18842,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18844,"publishedVersion":62,"revision":44,"locale":29},{"sys":18843},{"type":12,"linkType":13,"id":14},{"sys":18845},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18847},{"url":550,"details":18848,"fileName":556,"contentType":557},{"size":552,"image":18849},{"width":554,"height":555},{"sys":18851,"fields":18854},{"id":18852,"createdAt":18853},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":18855,"slug":18856,"articleIntro":18855,"category":18857},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[18858],{"metadata":18859,"sys":18862,"fields":18869},{"tags":18860,"concepts":18861},[],[],{"space":18863,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18865,"publishedVersion":506,"revision":62,"contentType":18867,"locale":29},{"sys":18864},{"type":12,"linkType":13,"id":14},{"sys":18866},{"id":21,"type":12,"linkType":22},{"sys":18868},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18870,"metaTitle":516,"metaDescription":517,"mainTitle":18871,"subtitle":535,"heroImage":18886,"ctaButton":558,"ctaLink":559},[515],{"data":18872,"content":18873,"nodeType":74},{},[18874,18880],{"data":18875,"content":18876,"nodeType":78},{},[18877],{"data":18878,"marks":18879,"value":527,"nodeType":82},{},[],{"data":18881,"content":18882,"nodeType":87},{},[18883],{"data":18884,"marks":18885,"value":534,"nodeType":82},{},[],{"metadata":18887,"sys":18890,"fields":18895},{"tags":18888,"concepts":18889},[],[],{"space":18891,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18893,"publishedVersion":62,"revision":44,"locale":29},{"sys":18892},{"type":12,"linkType":13,"id":14},{"sys":18894},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18896},{"url":550,"details":18897,"fileName":556,"contentType":557},{"size":552,"image":18898},{"width":554,"height":555},{"sys":18900,"fields":18903},{"id":18901,"createdAt":18902},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":18904,"slug":18905,"articleIntro":-1,"category":18906},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[18907],{"metadata":18908,"sys":18911,"fields":18918},{"tags":18909,"concepts":18910},[],[],{"space":18912,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18914,"publishedVersion":506,"revision":62,"contentType":18916,"locale":29},{"sys":18913},{"type":12,"linkType":13,"id":14},{"sys":18915},{"id":21,"type":12,"linkType":22},{"sys":18917},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18919,"metaTitle":516,"metaDescription":517,"mainTitle":18920,"subtitle":535,"heroImage":18935,"ctaButton":558,"ctaLink":559},[515],{"data":18921,"content":18922,"nodeType":74},{},[18923,18929],{"data":18924,"content":18925,"nodeType":78},{},[18926],{"data":18927,"marks":18928,"value":527,"nodeType":82},{},[],{"data":18930,"content":18931,"nodeType":87},{},[18932],{"data":18933,"marks":18934,"value":534,"nodeType":82},{},[],{"metadata":18936,"sys":18939,"fields":18944},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18942,"publishedVersion":62,"revision":44,"locale":29},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18945},{"url":550,"details":18946,"fileName":556,"contentType":557},{"size":552,"image":18947},{"width":554,"height":555},{"sys":18949,"fields":18952},{"id":18950,"createdAt":18951},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":18953,"slug":18954,"articleIntro":-1,"category":18955},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[18956],{"metadata":18957,"sys":18960,"fields":18967},{"tags":18958,"concepts":18959},[],[],{"space":18961,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":18963,"publishedVersion":506,"revision":62,"contentType":18965,"locale":29},{"sys":18962},{"type":12,"linkType":13,"id":14},{"sys":18964},{"id":21,"type":12,"linkType":22},{"sys":18966},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":18968,"metaTitle":516,"metaDescription":517,"mainTitle":18969,"subtitle":535,"heroImage":18984,"ctaButton":558,"ctaLink":559},[515],{"data":18970,"content":18971,"nodeType":74},{},[18972,18978],{"data":18973,"content":18974,"nodeType":78},{},[18975],{"data":18976,"marks":18977,"value":527,"nodeType":82},{},[],{"data":18979,"content":18980,"nodeType":87},{},[18981],{"data":18982,"marks":18983,"value":534,"nodeType":82},{},[],{"metadata":18985,"sys":18988,"fields":18993},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":18991,"publishedVersion":62,"revision":44,"locale":29},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":18994},{"url":550,"details":18995,"fileName":556,"contentType":557},{"size":552,"image":18996},{"width":554,"height":555},{"sys":18998,"fields":19001},{"id":18999,"createdAt":19000},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":19002,"slug":19003,"articleIntro":19002,"category":19004},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[19005],{"metadata":19006,"sys":19009,"fields":19016},{"tags":19007,"concepts":19008},[],[],{"space":19010,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19012,"publishedVersion":506,"revision":62,"contentType":19014,"locale":29},{"sys":19011},{"type":12,"linkType":13,"id":14},{"sys":19013},{"id":21,"type":12,"linkType":22},{"sys":19015},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19017,"metaTitle":516,"metaDescription":517,"mainTitle":19018,"subtitle":535,"heroImage":19033,"ctaButton":558,"ctaLink":559},[515],{"data":19019,"content":19020,"nodeType":74},{},[19021,19027],{"data":19022,"content":19023,"nodeType":78},{},[19024],{"data":19025,"marks":19026,"value":527,"nodeType":82},{},[],{"data":19028,"content":19029,"nodeType":87},{},[19030],{"data":19031,"marks":19032,"value":534,"nodeType":82},{},[],{"metadata":19034,"sys":19037,"fields":19042},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19040,"publishedVersion":62,"revision":44,"locale":29},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19043},{"url":550,"details":19044,"fileName":556,"contentType":557},{"size":552,"image":19045},{"width":554,"height":555},{"sys":19047,"fields":19050},{"id":19048,"createdAt":19049},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":19051,"slug":19052,"articleIntro":19051,"category":19053},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[19054],{"metadata":19055,"sys":19058,"fields":19065},{"tags":19056,"concepts":19057},[],[],{"space":19059,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19061,"publishedVersion":506,"revision":62,"contentType":19063,"locale":29},{"sys":19060},{"type":12,"linkType":13,"id":14},{"sys":19062},{"id":21,"type":12,"linkType":22},{"sys":19064},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19066,"metaTitle":516,"metaDescription":517,"mainTitle":19067,"subtitle":535,"heroImage":19082,"ctaButton":558,"ctaLink":559},[515],{"data":19068,"content":19069,"nodeType":74},{},[19070,19076],{"data":19071,"content":19072,"nodeType":78},{},[19073],{"data":19074,"marks":19075,"value":527,"nodeType":82},{},[],{"data":19077,"content":19078,"nodeType":87},{},[19079],{"data":19080,"marks":19081,"value":534,"nodeType":82},{},[],{"metadata":19083,"sys":19086,"fields":19091},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19089,"publishedVersion":62,"revision":44,"locale":29},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19092},{"url":550,"details":19093,"fileName":556,"contentType":557},{"size":552,"image":19094},{"width":554,"height":555},{"sys":19096,"fields":19099},{"id":19097,"createdAt":19098},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":19100,"slug":19101,"articleIntro":-1,"category":19102},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[19103],{"metadata":19104,"sys":19107,"fields":19114},{"tags":19105,"concepts":19106},[],[],{"space":19108,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19110,"publishedVersion":506,"revision":62,"contentType":19112,"locale":29},{"sys":19109},{"type":12,"linkType":13,"id":14},{"sys":19111},{"id":21,"type":12,"linkType":22},{"sys":19113},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19115,"metaTitle":516,"metaDescription":517,"mainTitle":19116,"subtitle":535,"heroImage":19131,"ctaButton":558,"ctaLink":559},[515],{"data":19117,"content":19118,"nodeType":74},{},[19119,19125],{"data":19120,"content":19121,"nodeType":78},{},[19122],{"data":19123,"marks":19124,"value":527,"nodeType":82},{},[],{"data":19126,"content":19127,"nodeType":87},{},[19128],{"data":19129,"marks":19130,"value":534,"nodeType":82},{},[],{"metadata":19132,"sys":19135,"fields":19140},{"tags":19133,"concepts":19134},[],[],{"space":19136,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19138,"publishedVersion":62,"revision":44,"locale":29},{"sys":19137},{"type":12,"linkType":13,"id":14},{"sys":19139},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19141},{"url":550,"details":19142,"fileName":556,"contentType":557},{"size":552,"image":19143},{"width":554,"height":555},{"sys":19145,"fields":19148},{"id":19146,"createdAt":19147},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19149,"slug":19150,"articleIntro":19149,"category":19151},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19152],{"metadata":19153,"sys":19156,"fields":19163},{"tags":19154,"concepts":19155},[],[],{"space":19157,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19159,"publishedVersion":506,"revision":62,"contentType":19161,"locale":29},{"sys":19158},{"type":12,"linkType":13,"id":14},{"sys":19160},{"id":21,"type":12,"linkType":22},{"sys":19162},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19164,"metaTitle":516,"metaDescription":517,"mainTitle":19165,"subtitle":535,"heroImage":19180,"ctaButton":558,"ctaLink":559},[515],{"data":19166,"content":19167,"nodeType":74},{},[19168,19174],{"data":19169,"content":19170,"nodeType":78},{},[19171],{"data":19172,"marks":19173,"value":527,"nodeType":82},{},[],{"data":19175,"content":19176,"nodeType":87},{},[19177],{"data":19178,"marks":19179,"value":534,"nodeType":82},{},[],{"metadata":19181,"sys":19184,"fields":19189},{"tags":19182,"concepts":19183},[],[],{"space":19185,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19187,"publishedVersion":62,"revision":44,"locale":29},{"sys":19186},{"type":12,"linkType":13,"id":14},{"sys":19188},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19190},{"url":550,"details":19191,"fileName":556,"contentType":557},{"size":552,"image":19192},{"width":554,"height":555},{"sys":19194,"fields":19197},{"id":19195,"createdAt":19196},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":19198,"slug":19199,"articleIntro":-1,"category":19200},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[19201],{"metadata":19202,"sys":19205,"fields":19212},{"tags":19203,"concepts":19204},[],[],{"space":19206,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19208,"publishedVersion":506,"revision":62,"contentType":19210,"locale":29},{"sys":19207},{"type":12,"linkType":13,"id":14},{"sys":19209},{"id":21,"type":12,"linkType":22},{"sys":19211},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19213,"metaTitle":516,"metaDescription":517,"mainTitle":19214,"subtitle":535,"heroImage":19229,"ctaButton":558,"ctaLink":559},[515],{"data":19215,"content":19216,"nodeType":74},{},[19217,19223],{"data":19218,"content":19219,"nodeType":78},{},[19220],{"data":19221,"marks":19222,"value":527,"nodeType":82},{},[],{"data":19224,"content":19225,"nodeType":87},{},[19226],{"data":19227,"marks":19228,"value":534,"nodeType":82},{},[],{"metadata":19230,"sys":19233,"fields":19238},{"tags":19231,"concepts":19232},[],[],{"space":19234,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19236,"publishedVersion":62,"revision":44,"locale":29},{"sys":19235},{"type":12,"linkType":13,"id":14},{"sys":19237},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19239},{"url":550,"details":19240,"fileName":556,"contentType":557},{"size":552,"image":19241},{"width":554,"height":555},{"sys":19243,"fields":19246},{"id":19244,"createdAt":19245},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":19247,"slug":19248,"articleIntro":19247,"category":19249},"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",[19250],{"metadata":19251,"sys":19254,"fields":19261},{"tags":19252,"concepts":19253},[],[],{"space":19255,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19257,"publishedVersion":506,"revision":62,"contentType":19259,"locale":29},{"sys":19256},{"type":12,"linkType":13,"id":14},{"sys":19258},{"id":21,"type":12,"linkType":22},{"sys":19260},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19262,"metaTitle":516,"metaDescription":517,"mainTitle":19263,"subtitle":535,"heroImage":19278,"ctaButton":558,"ctaLink":559},[515],{"data":19264,"content":19265,"nodeType":74},{},[19266,19272],{"data":19267,"content":19268,"nodeType":78},{},[19269],{"data":19270,"marks":19271,"value":527,"nodeType":82},{},[],{"data":19273,"content":19274,"nodeType":87},{},[19275],{"data":19276,"marks":19277,"value":534,"nodeType":82},{},[],{"metadata":19279,"sys":19282,"fields":19287},{"tags":19280,"concepts":19281},[],[],{"space":19283,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19285,"publishedVersion":62,"revision":44,"locale":29},{"sys":19284},{"type":12,"linkType":13,"id":14},{"sys":19286},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19288},{"url":550,"details":19289,"fileName":556,"contentType":557},{"size":552,"image":19290},{"width":554,"height":555},{"sys":19292,"fields":19295},{"id":19293,"createdAt":19294},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":19296,"slug":19297,"articleIntro":19296,"category":19298},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[19299],{"metadata":19300,"sys":19303,"fields":19310},{"tags":19301,"concepts":19302},[],[],{"space":19304,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19306,"publishedVersion":506,"revision":62,"contentType":19308,"locale":29},{"sys":19305},{"type":12,"linkType":13,"id":14},{"sys":19307},{"id":21,"type":12,"linkType":22},{"sys":19309},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19311,"metaTitle":516,"metaDescription":517,"mainTitle":19312,"subtitle":535,"heroImage":19327,"ctaButton":558,"ctaLink":559},[515],{"data":19313,"content":19314,"nodeType":74},{},[19315,19321],{"data":19316,"content":19317,"nodeType":78},{},[19318],{"data":19319,"marks":19320,"value":527,"nodeType":82},{},[],{"data":19322,"content":19323,"nodeType":87},{},[19324],{"data":19325,"marks":19326,"value":534,"nodeType":82},{},[],{"metadata":19328,"sys":19331,"fields":19336},{"tags":19329,"concepts":19330},[],[],{"space":19332,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19334,"publishedVersion":62,"revision":44,"locale":29},{"sys":19333},{"type":12,"linkType":13,"id":14},{"sys":19335},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19337},{"url":550,"details":19338,"fileName":556,"contentType":557},{"size":552,"image":19339},{"width":554,"height":555},{"sys":19341,"fields":19344},{"id":19342,"createdAt":19343},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":19345,"slug":19346,"articleIntro":19345,"category":19347},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[19348],{"metadata":19349,"sys":19352,"fields":19359},{"tags":19350,"concepts":19351},[],[],{"space":19353,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19355,"publishedVersion":506,"revision":62,"contentType":19357,"locale":29},{"sys":19354},{"type":12,"linkType":13,"id":14},{"sys":19356},{"id":21,"type":12,"linkType":22},{"sys":19358},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19360,"metaTitle":516,"metaDescription":517,"mainTitle":19361,"subtitle":535,"heroImage":19376,"ctaButton":558,"ctaLink":559},[515],{"data":19362,"content":19363,"nodeType":74},{},[19364,19370],{"data":19365,"content":19366,"nodeType":78},{},[19367],{"data":19368,"marks":19369,"value":527,"nodeType":82},{},[],{"data":19371,"content":19372,"nodeType":87},{},[19373],{"data":19374,"marks":19375,"value":534,"nodeType":82},{},[],{"metadata":19377,"sys":19380,"fields":19385},{"tags":19378,"concepts":19379},[],[],{"space":19381,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19383,"publishedVersion":62,"revision":44,"locale":29},{"sys":19382},{"type":12,"linkType":13,"id":14},{"sys":19384},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19386},{"url":550,"details":19387,"fileName":556,"contentType":557},{"size":552,"image":19388},{"width":554,"height":555},{"sys":19390,"fields":19393},{"id":19391,"createdAt":19392},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":19394,"slug":19395,"articleIntro":19394,"category":19396},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[19397],{"metadata":19398,"sys":19401,"fields":19408},{"tags":19399,"concepts":19400},[],[],{"space":19402,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19404,"publishedVersion":506,"revision":62,"contentType":19406,"locale":29},{"sys":19403},{"type":12,"linkType":13,"id":14},{"sys":19405},{"id":21,"type":12,"linkType":22},{"sys":19407},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19409,"metaTitle":516,"metaDescription":517,"mainTitle":19410,"subtitle":535,"heroImage":19425,"ctaButton":558,"ctaLink":559},[515],{"data":19411,"content":19412,"nodeType":74},{},[19413,19419],{"data":19414,"content":19415,"nodeType":78},{},[19416],{"data":19417,"marks":19418,"value":527,"nodeType":82},{},[],{"data":19420,"content":19421,"nodeType":87},{},[19422],{"data":19423,"marks":19424,"value":534,"nodeType":82},{},[],{"metadata":19426,"sys":19429,"fields":19434},{"tags":19427,"concepts":19428},[],[],{"space":19430,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19432,"publishedVersion":62,"revision":44,"locale":29},{"sys":19431},{"type":12,"linkType":13,"id":14},{"sys":19433},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19435},{"url":550,"details":19436,"fileName":556,"contentType":557},{"size":552,"image":19437},{"width":554,"height":555},{"sys":19439,"fields":19442},{"id":19440,"createdAt":19441},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":19443,"slug":19444,"articleIntro":-1,"category":19445},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[19446],{"metadata":19447,"sys":19450,"fields":19457},{"tags":19448,"concepts":19449},[],[],{"space":19451,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19453,"publishedVersion":506,"revision":62,"contentType":19455,"locale":29},{"sys":19452},{"type":12,"linkType":13,"id":14},{"sys":19454},{"id":21,"type":12,"linkType":22},{"sys":19456},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19458,"metaTitle":516,"metaDescription":517,"mainTitle":19459,"subtitle":535,"heroImage":19474,"ctaButton":558,"ctaLink":559},[515],{"data":19460,"content":19461,"nodeType":74},{},[19462,19468],{"data":19463,"content":19464,"nodeType":78},{},[19465],{"data":19466,"marks":19467,"value":527,"nodeType":82},{},[],{"data":19469,"content":19470,"nodeType":87},{},[19471],{"data":19472,"marks":19473,"value":534,"nodeType":82},{},[],{"metadata":19475,"sys":19478,"fields":19483},{"tags":19476,"concepts":19477},[],[],{"space":19479,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19481,"publishedVersion":62,"revision":44,"locale":29},{"sys":19480},{"type":12,"linkType":13,"id":14},{"sys":19482},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19484},{"url":550,"details":19485,"fileName":556,"contentType":557},{"size":552,"image":19486},{"width":554,"height":555},{"sys":19488,"fields":19491},{"id":19489,"createdAt":19490},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":19492,"slug":19493,"articleIntro":19492,"category":19494},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[19495],{"metadata":19496,"sys":19499,"fields":19506},{"tags":19497,"concepts":19498},[],[],{"space":19500,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19502,"publishedVersion":506,"revision":62,"contentType":19504,"locale":29},{"sys":19501},{"type":12,"linkType":13,"id":14},{"sys":19503},{"id":21,"type":12,"linkType":22},{"sys":19505},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19507,"metaTitle":516,"metaDescription":517,"mainTitle":19508,"subtitle":535,"heroImage":19523,"ctaButton":558,"ctaLink":559},[515],{"data":19509,"content":19510,"nodeType":74},{},[19511,19517],{"data":19512,"content":19513,"nodeType":78},{},[19514],{"data":19515,"marks":19516,"value":527,"nodeType":82},{},[],{"data":19518,"content":19519,"nodeType":87},{},[19520],{"data":19521,"marks":19522,"value":534,"nodeType":82},{},[],{"metadata":19524,"sys":19527,"fields":19532},{"tags":19525,"concepts":19526},[],[],{"space":19528,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19530,"publishedVersion":62,"revision":44,"locale":29},{"sys":19529},{"type":12,"linkType":13,"id":14},{"sys":19531},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19533},{"url":550,"details":19534,"fileName":556,"contentType":557},{"size":552,"image":19535},{"width":554,"height":555},{"sys":19537,"fields":19540},{"id":19538,"createdAt":19539},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":19541,"slug":19542,"articleIntro":19541,"category":19543},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[19544],{"metadata":19545,"sys":19548,"fields":19555},{"tags":19546,"concepts":19547},[],[],{"space":19549,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19551,"publishedVersion":506,"revision":62,"contentType":19553,"locale":29},{"sys":19550},{"type":12,"linkType":13,"id":14},{"sys":19552},{"id":21,"type":12,"linkType":22},{"sys":19554},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19556,"metaTitle":516,"metaDescription":517,"mainTitle":19557,"subtitle":535,"heroImage":19572,"ctaButton":558,"ctaLink":559},[515],{"data":19558,"content":19559,"nodeType":74},{},[19560,19566],{"data":19561,"content":19562,"nodeType":78},{},[19563],{"data":19564,"marks":19565,"value":527,"nodeType":82},{},[],{"data":19567,"content":19568,"nodeType":87},{},[19569],{"data":19570,"marks":19571,"value":534,"nodeType":82},{},[],{"metadata":19573,"sys":19576,"fields":19581},{"tags":19574,"concepts":19575},[],[],{"space":19577,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19579,"publishedVersion":62,"revision":44,"locale":29},{"sys":19578},{"type":12,"linkType":13,"id":14},{"sys":19580},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19582},{"url":550,"details":19583,"fileName":556,"contentType":557},{"size":552,"image":19584},{"width":554,"height":555},{"sys":19586,"fields":19589},{"id":19587,"createdAt":19588},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":19590,"slug":19591,"articleIntro":-1,"category":19592},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[19593],{"metadata":19594,"sys":19597,"fields":19604},{"tags":19595,"concepts":19596},[],[],{"space":19598,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19600,"publishedVersion":506,"revision":62,"contentType":19602,"locale":29},{"sys":19599},{"type":12,"linkType":13,"id":14},{"sys":19601},{"id":21,"type":12,"linkType":22},{"sys":19603},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19605,"metaTitle":516,"metaDescription":517,"mainTitle":19606,"subtitle":535,"heroImage":19621,"ctaButton":558,"ctaLink":559},[515],{"data":19607,"content":19608,"nodeType":74},{},[19609,19615],{"data":19610,"content":19611,"nodeType":78},{},[19612],{"data":19613,"marks":19614,"value":527,"nodeType":82},{},[],{"data":19616,"content":19617,"nodeType":87},{},[19618],{"data":19619,"marks":19620,"value":534,"nodeType":82},{},[],{"metadata":19622,"sys":19625,"fields":19630},{"tags":19623,"concepts":19624},[],[],{"space":19626,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19628,"publishedVersion":62,"revision":44,"locale":29},{"sys":19627},{"type":12,"linkType":13,"id":14},{"sys":19629},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19631},{"url":550,"details":19632,"fileName":556,"contentType":557},{"size":552,"image":19633},{"width":554,"height":555},{"sys":19635,"fields":19638},{"id":19636,"createdAt":19637},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":19639,"slug":19640,"articleIntro":-1,"category":19641},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[19642],{"metadata":19643,"sys":19646,"fields":19653},{"tags":19644,"concepts":19645},[],[],{"space":19647,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19649,"publishedVersion":506,"revision":62,"contentType":19651,"locale":29},{"sys":19648},{"type":12,"linkType":13,"id":14},{"sys":19650},{"id":21,"type":12,"linkType":22},{"sys":19652},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19654,"metaTitle":516,"metaDescription":517,"mainTitle":19655,"subtitle":535,"heroImage":19670,"ctaButton":558,"ctaLink":559},[515],{"data":19656,"content":19657,"nodeType":74},{},[19658,19664],{"data":19659,"content":19660,"nodeType":78},{},[19661],{"data":19662,"marks":19663,"value":527,"nodeType":82},{},[],{"data":19665,"content":19666,"nodeType":87},{},[19667],{"data":19668,"marks":19669,"value":534,"nodeType":82},{},[],{"metadata":19671,"sys":19674,"fields":19679},{"tags":19672,"concepts":19673},[],[],{"space":19675,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19677,"publishedVersion":62,"revision":44,"locale":29},{"sys":19676},{"type":12,"linkType":13,"id":14},{"sys":19678},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19680},{"url":550,"details":19681,"fileName":556,"contentType":557},{"size":552,"image":19682},{"width":554,"height":555},{"sys":19684,"fields":19687},{"id":19685,"createdAt":19686},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":19688,"slug":19689,"articleIntro":19688,"category":19690},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[19691],{"metadata":19692,"sys":19695,"fields":19702},{"tags":19693,"concepts":19694},[],[],{"space":19696,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19698,"publishedVersion":506,"revision":62,"contentType":19700,"locale":29},{"sys":19697},{"type":12,"linkType":13,"id":14},{"sys":19699},{"id":21,"type":12,"linkType":22},{"sys":19701},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19703,"metaTitle":516,"metaDescription":517,"mainTitle":19704,"subtitle":535,"heroImage":19719,"ctaButton":558,"ctaLink":559},[515],{"data":19705,"content":19706,"nodeType":74},{},[19707,19713],{"data":19708,"content":19709,"nodeType":78},{},[19710],{"data":19711,"marks":19712,"value":527,"nodeType":82},{},[],{"data":19714,"content":19715,"nodeType":87},{},[19716],{"data":19717,"marks":19718,"value":534,"nodeType":82},{},[],{"metadata":19720,"sys":19723,"fields":19728},{"tags":19721,"concepts":19722},[],[],{"space":19724,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19726,"publishedVersion":62,"revision":44,"locale":29},{"sys":19725},{"type":12,"linkType":13,"id":14},{"sys":19727},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19729},{"url":550,"details":19730,"fileName":556,"contentType":557},{"size":552,"image":19731},{"width":554,"height":555},{"sys":19733,"fields":19736},{"id":19734,"createdAt":19735},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":19737,"slug":19738,"articleIntro":19737,"category":19739},"4558 - Intérêts courus","compte-4558-interets-courus",[19740],{"metadata":19741,"sys":19744,"fields":19751},{"tags":19742,"concepts":19743},[],[],{"space":19745,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19747,"publishedVersion":506,"revision":62,"contentType":19749,"locale":29},{"sys":19746},{"type":12,"linkType":13,"id":14},{"sys":19748},{"id":21,"type":12,"linkType":22},{"sys":19750},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19752,"metaTitle":516,"metaDescription":517,"mainTitle":19753,"subtitle":535,"heroImage":19768,"ctaButton":558,"ctaLink":559},[515],{"data":19754,"content":19755,"nodeType":74},{},[19756,19762],{"data":19757,"content":19758,"nodeType":78},{},[19759],{"data":19760,"marks":19761,"value":527,"nodeType":82},{},[],{"data":19763,"content":19764,"nodeType":87},{},[19765],{"data":19766,"marks":19767,"value":534,"nodeType":82},{},[],{"metadata":19769,"sys":19772,"fields":19777},{"tags":19770,"concepts":19771},[],[],{"space":19773,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19775,"publishedVersion":62,"revision":44,"locale":29},{"sys":19774},{"type":12,"linkType":13,"id":14},{"sys":19776},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19778},{"url":550,"details":19779,"fileName":556,"contentType":557},{"size":552,"image":19780},{"width":554,"height":555},{"sys":19782,"fields":19785},{"id":19783,"createdAt":19784},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":19786,"slug":19787,"articleIntro":19786,"category":19788},"618 - Divers","compte-618-divers",[19789],{"metadata":19790,"sys":19793,"fields":19800},{"tags":19791,"concepts":19792},[],[],{"space":19794,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19796,"publishedVersion":506,"revision":62,"contentType":19798,"locale":29},{"sys":19795},{"type":12,"linkType":13,"id":14},{"sys":19797},{"id":21,"type":12,"linkType":22},{"sys":19799},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19801,"metaTitle":516,"metaDescription":517,"mainTitle":19802,"subtitle":535,"heroImage":19817,"ctaButton":558,"ctaLink":559},[515],{"data":19803,"content":19804,"nodeType":74},{},[19805,19811],{"data":19806,"content":19807,"nodeType":78},{},[19808],{"data":19809,"marks":19810,"value":527,"nodeType":82},{},[],{"data":19812,"content":19813,"nodeType":87},{},[19814],{"data":19815,"marks":19816,"value":534,"nodeType":82},{},[],{"metadata":19818,"sys":19821,"fields":19826},{"tags":19819,"concepts":19820},[],[],{"space":19822,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19824,"publishedVersion":62,"revision":44,"locale":29},{"sys":19823},{"type":12,"linkType":13,"id":14},{"sys":19825},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19827},{"url":550,"details":19828,"fileName":556,"contentType":557},{"size":552,"image":19829},{"width":554,"height":555},{"sys":19831,"fields":19833},{"id":19832,"createdAt":15860},"162s9jHJG3pe8Lo9DnYq87",{"title":19834,"slug":19835,"articleIntro":19834,"category":19836},"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",[19837],{"metadata":19838,"sys":19841,"fields":19848},{"tags":19839,"concepts":19840},[],[],{"space":19842,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19844,"publishedVersion":506,"revision":62,"contentType":19846,"locale":29},{"sys":19843},{"type":12,"linkType":13,"id":14},{"sys":19845},{"id":21,"type":12,"linkType":22},{"sys":19847},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19849,"metaTitle":516,"metaDescription":517,"mainTitle":19850,"subtitle":535,"heroImage":19865,"ctaButton":558,"ctaLink":559},[515],{"data":19851,"content":19852,"nodeType":74},{},[19853,19859],{"data":19854,"content":19855,"nodeType":78},{},[19856],{"data":19857,"marks":19858,"value":527,"nodeType":82},{},[],{"data":19860,"content":19861,"nodeType":87},{},[19862],{"data":19863,"marks":19864,"value":534,"nodeType":82},{},[],{"metadata":19866,"sys":19869,"fields":19874},{"tags":19867,"concepts":19868},[],[],{"space":19870,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19872,"publishedVersion":62,"revision":44,"locale":29},{"sys":19871},{"type":12,"linkType":13,"id":14},{"sys":19873},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19875},{"url":550,"details":19876,"fileName":556,"contentType":557},{"size":552,"image":19877},{"width":554,"height":555},{"sys":19879,"fields":19882},{"id":19880,"createdAt":19881},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":19883,"slug":19884,"articleIntro":-1,"category":19885},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[19886],{"metadata":19887,"sys":19890,"fields":19897},{"tags":19888,"concepts":19889},[],[],{"space":19891,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19893,"publishedVersion":506,"revision":62,"contentType":19895,"locale":29},{"sys":19892},{"type":12,"linkType":13,"id":14},{"sys":19894},{"id":21,"type":12,"linkType":22},{"sys":19896},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19898,"metaTitle":516,"metaDescription":517,"mainTitle":19899,"subtitle":535,"heroImage":19914,"ctaButton":558,"ctaLink":559},[515],{"data":19900,"content":19901,"nodeType":74},{},[19902,19908],{"data":19903,"content":19904,"nodeType":78},{},[19905],{"data":19906,"marks":19907,"value":527,"nodeType":82},{},[],{"data":19909,"content":19910,"nodeType":87},{},[19911],{"data":19912,"marks":19913,"value":534,"nodeType":82},{},[],{"metadata":19915,"sys":19918,"fields":19923},{"tags":19916,"concepts":19917},[],[],{"space":19919,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19921,"publishedVersion":62,"revision":44,"locale":29},{"sys":19920},{"type":12,"linkType":13,"id":14},{"sys":19922},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19924},{"url":550,"details":19925,"fileName":556,"contentType":557},{"size":552,"image":19926},{"width":554,"height":555},{"sys":19928,"fields":19931},{"id":19929,"createdAt":19930},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":19932,"slug":19933,"articleIntro":19932,"category":19934},"72 - Production immobilisée","compte-72-production-immobilisee",[19935],{"metadata":19936,"sys":19939,"fields":19946},{"tags":19937,"concepts":19938},[],[],{"space":19940,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19942,"publishedVersion":506,"revision":62,"contentType":19944,"locale":29},{"sys":19941},{"type":12,"linkType":13,"id":14},{"sys":19943},{"id":21,"type":12,"linkType":22},{"sys":19945},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19947,"metaTitle":516,"metaDescription":517,"mainTitle":19948,"subtitle":535,"heroImage":19963,"ctaButton":558,"ctaLink":559},[515],{"data":19949,"content":19950,"nodeType":74},{},[19951,19957],{"data":19952,"content":19953,"nodeType":78},{},[19954],{"data":19955,"marks":19956,"value":527,"nodeType":82},{},[],{"data":19958,"content":19959,"nodeType":87},{},[19960],{"data":19961,"marks":19962,"value":534,"nodeType":82},{},[],{"metadata":19964,"sys":19967,"fields":19972},{"tags":19965,"concepts":19966},[],[],{"space":19968,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":19970,"publishedVersion":62,"revision":44,"locale":29},{"sys":19969},{"type":12,"linkType":13,"id":14},{"sys":19971},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":19973},{"url":550,"details":19974,"fileName":556,"contentType":557},{"size":552,"image":19975},{"width":554,"height":555},{"sys":19977,"fields":19980},{"id":19978,"createdAt":19979},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":19981,"slug":19982,"articleIntro":19981,"category":19983},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[19984],{"metadata":19985,"sys":19988,"fields":19995},{"tags":19986,"concepts":19987},[],[],{"space":19989,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":19991,"publishedVersion":506,"revision":62,"contentType":19993,"locale":29},{"sys":19990},{"type":12,"linkType":13,"id":14},{"sys":19992},{"id":21,"type":12,"linkType":22},{"sys":19994},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":19996,"metaTitle":516,"metaDescription":517,"mainTitle":19997,"subtitle":535,"heroImage":20012,"ctaButton":558,"ctaLink":559},[515],{"data":19998,"content":19999,"nodeType":74},{},[20000,20006],{"data":20001,"content":20002,"nodeType":78},{},[20003],{"data":20004,"marks":20005,"value":527,"nodeType":82},{},[],{"data":20007,"content":20008,"nodeType":87},{},[20009],{"data":20010,"marks":20011,"value":534,"nodeType":82},{},[],{"metadata":20013,"sys":20016,"fields":20021},{"tags":20014,"concepts":20015},[],[],{"space":20017,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20019,"publishedVersion":62,"revision":44,"locale":29},{"sys":20018},{"type":12,"linkType":13,"id":14},{"sys":20020},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20022},{"url":550,"details":20023,"fileName":556,"contentType":557},{"size":552,"image":20024},{"width":554,"height":555},{"sys":20026,"fields":20029},{"id":20027,"createdAt":20028},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":20030,"slug":20031,"articleIntro":20030,"category":20032},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[20033],{"metadata":20034,"sys":20037,"fields":20044},{"tags":20035,"concepts":20036},[],[],{"space":20038,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20040,"publishedVersion":506,"revision":62,"contentType":20042,"locale":29},{"sys":20039},{"type":12,"linkType":13,"id":14},{"sys":20041},{"id":21,"type":12,"linkType":22},{"sys":20043},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20045,"metaTitle":516,"metaDescription":517,"mainTitle":20046,"subtitle":535,"heroImage":20061,"ctaButton":558,"ctaLink":559},[515],{"data":20047,"content":20048,"nodeType":74},{},[20049,20055],{"data":20050,"content":20051,"nodeType":78},{},[20052],{"data":20053,"marks":20054,"value":527,"nodeType":82},{},[],{"data":20056,"content":20057,"nodeType":87},{},[20058],{"data":20059,"marks":20060,"value":534,"nodeType":82},{},[],{"metadata":20062,"sys":20065,"fields":20070},{"tags":20063,"concepts":20064},[],[],{"space":20066,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20068,"publishedVersion":62,"revision":44,"locale":29},{"sys":20067},{"type":12,"linkType":13,"id":14},{"sys":20069},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20071},{"url":550,"details":20072,"fileName":556,"contentType":557},{"size":552,"image":20073},{"width":554,"height":555},{"sys":20075,"fields":20078},{"id":20076,"createdAt":20077},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20079,"slug":20080,"articleIntro":20079,"category":20081},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20082],{"metadata":20083,"sys":20086,"fields":20093},{"tags":20084,"concepts":20085},[],[],{"space":20087,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20089,"publishedVersion":506,"revision":62,"contentType":20091,"locale":29},{"sys":20088},{"type":12,"linkType":13,"id":14},{"sys":20090},{"id":21,"type":12,"linkType":22},{"sys":20092},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20094,"metaTitle":516,"metaDescription":517,"mainTitle":20095,"subtitle":535,"heroImage":20110,"ctaButton":558,"ctaLink":559},[515],{"data":20096,"content":20097,"nodeType":74},{},[20098,20104],{"data":20099,"content":20100,"nodeType":78},{},[20101],{"data":20102,"marks":20103,"value":527,"nodeType":82},{},[],{"data":20105,"content":20106,"nodeType":87},{},[20107],{"data":20108,"marks":20109,"value":534,"nodeType":82},{},[],{"metadata":20111,"sys":20114,"fields":20119},{"tags":20112,"concepts":20113},[],[],{"space":20115,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20117,"publishedVersion":62,"revision":44,"locale":29},{"sys":20116},{"type":12,"linkType":13,"id":14},{"sys":20118},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20120},{"url":550,"details":20121,"fileName":556,"contentType":557},{"size":552,"image":20122},{"width":554,"height":555},{"sys":20124,"fields":20127},{"id":20125,"createdAt":20126},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":20128,"slug":20129,"articleIntro":20128,"category":20130},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[20131],{"metadata":20132,"sys":20135,"fields":20142},{"tags":20133,"concepts":20134},[],[],{"space":20136,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20138,"publishedVersion":506,"revision":62,"contentType":20140,"locale":29},{"sys":20137},{"type":12,"linkType":13,"id":14},{"sys":20139},{"id":21,"type":12,"linkType":22},{"sys":20141},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20143,"metaTitle":516,"metaDescription":517,"mainTitle":20144,"subtitle":535,"heroImage":20159,"ctaButton":558,"ctaLink":559},[515],{"data":20145,"content":20146,"nodeType":74},{},[20147,20153],{"data":20148,"content":20149,"nodeType":78},{},[20150],{"data":20151,"marks":20152,"value":527,"nodeType":82},{},[],{"data":20154,"content":20155,"nodeType":87},{},[20156],{"data":20157,"marks":20158,"value":534,"nodeType":82},{},[],{"metadata":20160,"sys":20163,"fields":20168},{"tags":20161,"concepts":20162},[],[],{"space":20164,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20166,"publishedVersion":62,"revision":44,"locale":29},{"sys":20165},{"type":12,"linkType":13,"id":14},{"sys":20167},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20169},{"url":550,"details":20170,"fileName":556,"contentType":557},{"size":552,"image":20171},{"width":554,"height":555},{"sys":20173,"fields":20176},{"id":20174,"createdAt":20175},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":20177,"slug":20178,"articleIntro":20177,"category":20179},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[20180],{"metadata":20181,"sys":20184,"fields":20191},{"tags":20182,"concepts":20183},[],[],{"space":20185,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20187,"publishedVersion":506,"revision":62,"contentType":20189,"locale":29},{"sys":20186},{"type":12,"linkType":13,"id":14},{"sys":20188},{"id":21,"type":12,"linkType":22},{"sys":20190},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20192,"metaTitle":516,"metaDescription":517,"mainTitle":20193,"subtitle":535,"heroImage":20208,"ctaButton":558,"ctaLink":559},[515],{"data":20194,"content":20195,"nodeType":74},{},[20196,20202],{"data":20197,"content":20198,"nodeType":78},{},[20199],{"data":20200,"marks":20201,"value":527,"nodeType":82},{},[],{"data":20203,"content":20204,"nodeType":87},{},[20205],{"data":20206,"marks":20207,"value":534,"nodeType":82},{},[],{"metadata":20209,"sys":20212,"fields":20217},{"tags":20210,"concepts":20211},[],[],{"space":20213,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20215,"publishedVersion":62,"revision":44,"locale":29},{"sys":20214},{"type":12,"linkType":13,"id":14},{"sys":20216},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20218},{"url":550,"details":20219,"fileName":556,"contentType":557},{"size":552,"image":20220},{"width":554,"height":555},{"sys":20222,"fields":20225},{"id":20223,"createdAt":20224},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":20226,"slug":20227,"articleIntro":20226,"category":20228},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[20229],{"metadata":20230,"sys":20233,"fields":20240},{"tags":20231,"concepts":20232},[],[],{"space":20234,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20236,"publishedVersion":506,"revision":62,"contentType":20238,"locale":29},{"sys":20235},{"type":12,"linkType":13,"id":14},{"sys":20237},{"id":21,"type":12,"linkType":22},{"sys":20239},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20241,"metaTitle":516,"metaDescription":517,"mainTitle":20242,"subtitle":535,"heroImage":20257,"ctaButton":558,"ctaLink":559},[515],{"data":20243,"content":20244,"nodeType":74},{},[20245,20251],{"data":20246,"content":20247,"nodeType":78},{},[20248],{"data":20249,"marks":20250,"value":527,"nodeType":82},{},[],{"data":20252,"content":20253,"nodeType":87},{},[20254],{"data":20255,"marks":20256,"value":534,"nodeType":82},{},[],{"metadata":20258,"sys":20261,"fields":20266},{"tags":20259,"concepts":20260},[],[],{"space":20262,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20264,"publishedVersion":62,"revision":44,"locale":29},{"sys":20263},{"type":12,"linkType":13,"id":14},{"sys":20265},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20267},{"url":550,"details":20268,"fileName":556,"contentType":557},{"size":552,"image":20269},{"width":554,"height":555},{"sys":20271,"fields":20274},{"id":20272,"createdAt":20273},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":20275,"slug":20276,"articleIntro":20275,"category":20277},"6331 - Versement de transport","compte-6331-versement-de-transport",[20278],{"metadata":20279,"sys":20282,"fields":20289},{"tags":20280,"concepts":20281},[],[],{"space":20283,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20285,"publishedVersion":506,"revision":62,"contentType":20287,"locale":29},{"sys":20284},{"type":12,"linkType":13,"id":14},{"sys":20286},{"id":21,"type":12,"linkType":22},{"sys":20288},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20290,"metaTitle":516,"metaDescription":517,"mainTitle":20291,"subtitle":535,"heroImage":20306,"ctaButton":558,"ctaLink":559},[515],{"data":20292,"content":20293,"nodeType":74},{},[20294,20300],{"data":20295,"content":20296,"nodeType":78},{},[20297],{"data":20298,"marks":20299,"value":527,"nodeType":82},{},[],{"data":20301,"content":20302,"nodeType":87},{},[20303],{"data":20304,"marks":20305,"value":534,"nodeType":82},{},[],{"metadata":20307,"sys":20310,"fields":20315},{"tags":20308,"concepts":20309},[],[],{"space":20311,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20313,"publishedVersion":62,"revision":44,"locale":29},{"sys":20312},{"type":12,"linkType":13,"id":14},{"sys":20314},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20316},{"url":550,"details":20317,"fileName":556,"contentType":557},{"size":552,"image":20318},{"width":554,"height":555},{"sys":20320,"fields":20323},{"id":20321,"createdAt":20322},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":20324,"slug":20325,"articleIntro":20324,"category":20326},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[20327],{"metadata":20328,"sys":20331,"fields":20338},{"tags":20329,"concepts":20330},[],[],{"space":20332,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20334,"publishedVersion":506,"revision":62,"contentType":20336,"locale":29},{"sys":20333},{"type":12,"linkType":13,"id":14},{"sys":20335},{"id":21,"type":12,"linkType":22},{"sys":20337},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20339,"metaTitle":516,"metaDescription":517,"mainTitle":20340,"subtitle":535,"heroImage":20355,"ctaButton":558,"ctaLink":559},[515],{"data":20341,"content":20342,"nodeType":74},{},[20343,20349],{"data":20344,"content":20345,"nodeType":78},{},[20346],{"data":20347,"marks":20348,"value":527,"nodeType":82},{},[],{"data":20350,"content":20351,"nodeType":87},{},[20352],{"data":20353,"marks":20354,"value":534,"nodeType":82},{},[],{"metadata":20356,"sys":20359,"fields":20364},{"tags":20357,"concepts":20358},[],[],{"space":20360,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20362,"publishedVersion":62,"revision":44,"locale":29},{"sys":20361},{"type":12,"linkType":13,"id":14},{"sys":20363},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20365},{"url":550,"details":20366,"fileName":556,"contentType":557},{"size":552,"image":20367},{"width":554,"height":555},{"sys":20369,"fields":20372},{"id":20370,"createdAt":20371},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":20373,"slug":20374,"articleIntro":20373,"category":20375},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[20376],{"metadata":20377,"sys":20380,"fields":20387},{"tags":20378,"concepts":20379},[],[],{"space":20381,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20383,"publishedVersion":506,"revision":62,"contentType":20385,"locale":29},{"sys":20382},{"type":12,"linkType":13,"id":14},{"sys":20384},{"id":21,"type":12,"linkType":22},{"sys":20386},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20388,"metaTitle":516,"metaDescription":517,"mainTitle":20389,"subtitle":535,"heroImage":20404,"ctaButton":558,"ctaLink":559},[515],{"data":20390,"content":20391,"nodeType":74},{},[20392,20398],{"data":20393,"content":20394,"nodeType":78},{},[20395],{"data":20396,"marks":20397,"value":527,"nodeType":82},{},[],{"data":20399,"content":20400,"nodeType":87},{},[20401],{"data":20402,"marks":20403,"value":534,"nodeType":82},{},[],{"metadata":20405,"sys":20408,"fields":20413},{"tags":20406,"concepts":20407},[],[],{"space":20409,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20411,"publishedVersion":62,"revision":44,"locale":29},{"sys":20410},{"type":12,"linkType":13,"id":14},{"sys":20412},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20414},{"url":550,"details":20415,"fileName":556,"contentType":557},{"size":552,"image":20416},{"width":554,"height":555},{"sys":20418,"fields":20421},{"id":20419,"createdAt":20420},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":20422,"slug":20423,"articleIntro":-1,"category":20424},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[20425],{"metadata":20426,"sys":20429,"fields":20436},{"tags":20427,"concepts":20428},[],[],{"space":20430,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20432,"publishedVersion":506,"revision":62,"contentType":20434,"locale":29},{"sys":20431},{"type":12,"linkType":13,"id":14},{"sys":20433},{"id":21,"type":12,"linkType":22},{"sys":20435},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20437,"metaTitle":516,"metaDescription":517,"mainTitle":20438,"subtitle":535,"heroImage":20453,"ctaButton":558,"ctaLink":559},[515],{"data":20439,"content":20440,"nodeType":74},{},[20441,20447],{"data":20442,"content":20443,"nodeType":78},{},[20444],{"data":20445,"marks":20446,"value":527,"nodeType":82},{},[],{"data":20448,"content":20449,"nodeType":87},{},[20450],{"data":20451,"marks":20452,"value":534,"nodeType":82},{},[],{"metadata":20454,"sys":20457,"fields":20462},{"tags":20455,"concepts":20456},[],[],{"space":20458,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20460,"publishedVersion":62,"revision":44,"locale":29},{"sys":20459},{"type":12,"linkType":13,"id":14},{"sys":20461},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20463},{"url":550,"details":20464,"fileName":556,"contentType":557},{"size":552,"image":20465},{"width":554,"height":555},{"sys":20467,"fields":20470},{"id":20468,"createdAt":20469},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":20471,"slug":20472,"articleIntro":20471,"category":20473},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[20474],{"metadata":20475,"sys":20478,"fields":20485},{"tags":20476,"concepts":20477},[],[],{"space":20479,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20481,"publishedVersion":506,"revision":62,"contentType":20483,"locale":29},{"sys":20480},{"type":12,"linkType":13,"id":14},{"sys":20482},{"id":21,"type":12,"linkType":22},{"sys":20484},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20486,"metaTitle":516,"metaDescription":517,"mainTitle":20487,"subtitle":535,"heroImage":20502,"ctaButton":558,"ctaLink":559},[515],{"data":20488,"content":20489,"nodeType":74},{},[20490,20496],{"data":20491,"content":20492,"nodeType":78},{},[20493],{"data":20494,"marks":20495,"value":527,"nodeType":82},{},[],{"data":20497,"content":20498,"nodeType":87},{},[20499],{"data":20500,"marks":20501,"value":534,"nodeType":82},{},[],{"metadata":20503,"sys":20506,"fields":20511},{"tags":20504,"concepts":20505},[],[],{"space":20507,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20509,"publishedVersion":62,"revision":44,"locale":29},{"sys":20508},{"type":12,"linkType":13,"id":14},{"sys":20510},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20512},{"url":550,"details":20513,"fileName":556,"contentType":557},{"size":552,"image":20514},{"width":554,"height":555},{"sys":20516,"fields":20519},{"id":20517,"createdAt":20518},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":20520,"slug":20521,"articleIntro":20520,"category":20522},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[20523],{"metadata":20524,"sys":20527,"fields":20534},{"tags":20525,"concepts":20526},[],[],{"space":20528,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20530,"publishedVersion":506,"revision":62,"contentType":20532,"locale":29},{"sys":20529},{"type":12,"linkType":13,"id":14},{"sys":20531},{"id":21,"type":12,"linkType":22},{"sys":20533},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20535,"metaTitle":516,"metaDescription":517,"mainTitle":20536,"subtitle":535,"heroImage":20551,"ctaButton":558,"ctaLink":559},[515],{"data":20537,"content":20538,"nodeType":74},{},[20539,20545],{"data":20540,"content":20541,"nodeType":78},{},[20542],{"data":20543,"marks":20544,"value":527,"nodeType":82},{},[],{"data":20546,"content":20547,"nodeType":87},{},[20548],{"data":20549,"marks":20550,"value":534,"nodeType":82},{},[],{"metadata":20552,"sys":20555,"fields":20560},{"tags":20553,"concepts":20554},[],[],{"space":20556,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20558,"publishedVersion":62,"revision":44,"locale":29},{"sys":20557},{"type":12,"linkType":13,"id":14},{"sys":20559},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20561},{"url":550,"details":20562,"fileName":556,"contentType":557},{"size":552,"image":20563},{"width":554,"height":555},{"sys":20565,"fields":20568},{"id":20566,"createdAt":20567},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":20569,"slug":20570,"articleIntro":-1,"category":20571},"Compte 6226 - Honoraires","compte-6226-honoraires",[20572],{"metadata":20573,"sys":20576,"fields":20583},{"tags":20574,"concepts":20575},[],[],{"space":20577,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20579,"publishedVersion":506,"revision":62,"contentType":20581,"locale":29},{"sys":20578},{"type":12,"linkType":13,"id":14},{"sys":20580},{"id":21,"type":12,"linkType":22},{"sys":20582},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20584,"metaTitle":516,"metaDescription":517,"mainTitle":20585,"subtitle":535,"heroImage":20600,"ctaButton":558,"ctaLink":559},[515],{"data":20586,"content":20587,"nodeType":74},{},[20588,20594],{"data":20589,"content":20590,"nodeType":78},{},[20591],{"data":20592,"marks":20593,"value":527,"nodeType":82},{},[],{"data":20595,"content":20596,"nodeType":87},{},[20597],{"data":20598,"marks":20599,"value":534,"nodeType":82},{},[],{"metadata":20601,"sys":20604,"fields":20609},{"tags":20602,"concepts":20603},[],[],{"space":20605,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20607,"publishedVersion":62,"revision":44,"locale":29},{"sys":20606},{"type":12,"linkType":13,"id":14},{"sys":20608},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20610},{"url":550,"details":20611,"fileName":556,"contentType":557},{"size":552,"image":20612},{"width":554,"height":555},{"sys":20614,"fields":20617},{"id":20615,"createdAt":20616},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":20618,"slug":20619,"articleIntro":-1,"category":20620},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[20621],{"metadata":20622,"sys":20625,"fields":20632},{"tags":20623,"concepts":20624},[],[],{"space":20626,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20628,"publishedVersion":506,"revision":62,"contentType":20630,"locale":29},{"sys":20627},{"type":12,"linkType":13,"id":14},{"sys":20629},{"id":21,"type":12,"linkType":22},{"sys":20631},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20633,"metaTitle":516,"metaDescription":517,"mainTitle":20634,"subtitle":535,"heroImage":20649,"ctaButton":558,"ctaLink":559},[515],{"data":20635,"content":20636,"nodeType":74},{},[20637,20643],{"data":20638,"content":20639,"nodeType":78},{},[20640],{"data":20641,"marks":20642,"value":527,"nodeType":82},{},[],{"data":20644,"content":20645,"nodeType":87},{},[20646],{"data":20647,"marks":20648,"value":534,"nodeType":82},{},[],{"metadata":20650,"sys":20653,"fields":20658},{"tags":20651,"concepts":20652},[],[],{"space":20654,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20656,"publishedVersion":62,"revision":44,"locale":29},{"sys":20655},{"type":12,"linkType":13,"id":14},{"sys":20657},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20659},{"url":550,"details":20660,"fileName":556,"contentType":557},{"size":552,"image":20661},{"width":554,"height":555},{"sys":20663,"fields":20666},{"id":20664,"createdAt":20665},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":20667,"slug":20668,"articleIntro":20667,"category":20669},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[20670],{"metadata":20671,"sys":20674,"fields":20681},{"tags":20672,"concepts":20673},[],[],{"space":20675,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20677,"publishedVersion":506,"revision":62,"contentType":20679,"locale":29},{"sys":20676},{"type":12,"linkType":13,"id":14},{"sys":20678},{"id":21,"type":12,"linkType":22},{"sys":20680},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20682,"metaTitle":516,"metaDescription":517,"mainTitle":20683,"subtitle":535,"heroImage":20698,"ctaButton":558,"ctaLink":559},[515],{"data":20684,"content":20685,"nodeType":74},{},[20686,20692],{"data":20687,"content":20688,"nodeType":78},{},[20689],{"data":20690,"marks":20691,"value":527,"nodeType":82},{},[],{"data":20693,"content":20694,"nodeType":87},{},[20695],{"data":20696,"marks":20697,"value":534,"nodeType":82},{},[],{"metadata":20699,"sys":20702,"fields":20707},{"tags":20700,"concepts":20701},[],[],{"space":20703,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20705,"publishedVersion":62,"revision":44,"locale":29},{"sys":20704},{"type":12,"linkType":13,"id":14},{"sys":20706},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20708},{"url":550,"details":20709,"fileName":556,"contentType":557},{"size":552,"image":20710},{"width":554,"height":555},{"sys":20712,"fields":20715},{"id":20713,"createdAt":20714},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":20716,"slug":20717,"articleIntro":20716,"category":20718},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[20719],{"metadata":20720,"sys":20723,"fields":20730},{"tags":20721,"concepts":20722},[],[],{"space":20724,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20726,"publishedVersion":506,"revision":62,"contentType":20728,"locale":29},{"sys":20725},{"type":12,"linkType":13,"id":14},{"sys":20727},{"id":21,"type":12,"linkType":22},{"sys":20729},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20731,"metaTitle":516,"metaDescription":517,"mainTitle":20732,"subtitle":535,"heroImage":20747,"ctaButton":558,"ctaLink":559},[515],{"data":20733,"content":20734,"nodeType":74},{},[20735,20741],{"data":20736,"content":20737,"nodeType":78},{},[20738],{"data":20739,"marks":20740,"value":527,"nodeType":82},{},[],{"data":20742,"content":20743,"nodeType":87},{},[20744],{"data":20745,"marks":20746,"value":534,"nodeType":82},{},[],{"metadata":20748,"sys":20751,"fields":20756},{"tags":20749,"concepts":20750},[],[],{"space":20752,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20754,"publishedVersion":62,"revision":44,"locale":29},{"sys":20753},{"type":12,"linkType":13,"id":14},{"sys":20755},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20757},{"url":550,"details":20758,"fileName":556,"contentType":557},{"size":552,"image":20759},{"width":554,"height":555},{"sys":20761,"fields":20764},{"id":20762,"createdAt":20763},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":20765,"slug":20766,"articleIntro":20765,"category":20767},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[20768],{"metadata":20769,"sys":20772,"fields":20779},{"tags":20770,"concepts":20771},[],[],{"space":20773,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20775,"publishedVersion":506,"revision":62,"contentType":20777,"locale":29},{"sys":20774},{"type":12,"linkType":13,"id":14},{"sys":20776},{"id":21,"type":12,"linkType":22},{"sys":20778},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20780,"metaTitle":516,"metaDescription":517,"mainTitle":20781,"subtitle":535,"heroImage":20796,"ctaButton":558,"ctaLink":559},[515],{"data":20782,"content":20783,"nodeType":74},{},[20784,20790],{"data":20785,"content":20786,"nodeType":78},{},[20787],{"data":20788,"marks":20789,"value":527,"nodeType":82},{},[],{"data":20791,"content":20792,"nodeType":87},{},[20793],{"data":20794,"marks":20795,"value":534,"nodeType":82},{},[],{"metadata":20797,"sys":20800,"fields":20805},{"tags":20798,"concepts":20799},[],[],{"space":20801,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20803,"publishedVersion":62,"revision":44,"locale":29},{"sys":20802},{"type":12,"linkType":13,"id":14},{"sys":20804},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20806},{"url":550,"details":20807,"fileName":556,"contentType":557},{"size":552,"image":20808},{"width":554,"height":555},{"sys":20810,"fields":20813},{"id":20811,"createdAt":20812},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":20814,"slug":20815,"articleIntro":20814,"category":20816},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[20817],{"metadata":20818,"sys":20821,"fields":20828},{"tags":20819,"concepts":20820},[],[],{"space":20822,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20824,"publishedVersion":506,"revision":62,"contentType":20826,"locale":29},{"sys":20823},{"type":12,"linkType":13,"id":14},{"sys":20825},{"id":21,"type":12,"linkType":22},{"sys":20827},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20829,"metaTitle":516,"metaDescription":517,"mainTitle":20830,"subtitle":535,"heroImage":20845,"ctaButton":558,"ctaLink":559},[515],{"data":20831,"content":20832,"nodeType":74},{},[20833,20839],{"data":20834,"content":20835,"nodeType":78},{},[20836],{"data":20837,"marks":20838,"value":527,"nodeType":82},{},[],{"data":20840,"content":20841,"nodeType":87},{},[20842],{"data":20843,"marks":20844,"value":534,"nodeType":82},{},[],{"metadata":20846,"sys":20849,"fields":20854},{"tags":20847,"concepts":20848},[],[],{"space":20850,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20852,"publishedVersion":62,"revision":44,"locale":29},{"sys":20851},{"type":12,"linkType":13,"id":14},{"sys":20853},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20855},{"url":550,"details":20856,"fileName":556,"contentType":557},{"size":552,"image":20857},{"width":554,"height":555},{"sys":20859,"fields":20862},{"id":20860,"createdAt":20861},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":20863,"slug":20864,"articleIntro":20863,"category":20865},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[20866],{"metadata":20867,"sys":20870,"fields":20877},{"tags":20868,"concepts":20869},[],[],{"space":20871,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20873,"publishedVersion":506,"revision":62,"contentType":20875,"locale":29},{"sys":20872},{"type":12,"linkType":13,"id":14},{"sys":20874},{"id":21,"type":12,"linkType":22},{"sys":20876},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20878,"metaTitle":516,"metaDescription":517,"mainTitle":20879,"subtitle":535,"heroImage":20894,"ctaButton":558,"ctaLink":559},[515],{"data":20880,"content":20881,"nodeType":74},{},[20882,20888],{"data":20883,"content":20884,"nodeType":78},{},[20885],{"data":20886,"marks":20887,"value":527,"nodeType":82},{},[],{"data":20889,"content":20890,"nodeType":87},{},[20891],{"data":20892,"marks":20893,"value":534,"nodeType":82},{},[],{"metadata":20895,"sys":20898,"fields":20903},{"tags":20896,"concepts":20897},[],[],{"space":20899,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20901,"publishedVersion":62,"revision":44,"locale":29},{"sys":20900},{"type":12,"linkType":13,"id":14},{"sys":20902},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20904},{"url":550,"details":20905,"fileName":556,"contentType":557},{"size":552,"image":20906},{"width":554,"height":555},{"sys":20908,"fields":20911},{"id":20909,"createdAt":20910},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":20912,"slug":20913,"articleIntro":20912,"category":20914},"Compte 502 - Actions propres","compte-502-actions-propres",[20915],{"metadata":20916,"sys":20919,"fields":20926},{"tags":20917,"concepts":20918},[],[],{"space":20920,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20922,"publishedVersion":506,"revision":62,"contentType":20924,"locale":29},{"sys":20921},{"type":12,"linkType":13,"id":14},{"sys":20923},{"id":21,"type":12,"linkType":22},{"sys":20925},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20927,"metaTitle":516,"metaDescription":517,"mainTitle":20928,"subtitle":535,"heroImage":20943,"ctaButton":558,"ctaLink":559},[515],{"data":20929,"content":20930,"nodeType":74},{},[20931,20937],{"data":20932,"content":20933,"nodeType":78},{},[20934],{"data":20935,"marks":20936,"value":527,"nodeType":82},{},[],{"data":20938,"content":20939,"nodeType":87},{},[20940],{"data":20941,"marks":20942,"value":534,"nodeType":82},{},[],{"metadata":20944,"sys":20947,"fields":20952},{"tags":20945,"concepts":20946},[],[],{"space":20948,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20950,"publishedVersion":62,"revision":44,"locale":29},{"sys":20949},{"type":12,"linkType":13,"id":14},{"sys":20951},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":20953},{"url":550,"details":20954,"fileName":556,"contentType":557},{"size":552,"image":20955},{"width":554,"height":555},{"sys":20957,"fields":20960},{"id":20958,"createdAt":20959},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":20961,"slug":20962,"articleIntro":20961,"category":20963},"Compte 451 - Groupe","compte-451-groupe",[20964],{"metadata":20965,"sys":20968,"fields":20975},{"tags":20966,"concepts":20967},[],[],{"space":20969,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":20971,"publishedVersion":506,"revision":62,"contentType":20973,"locale":29},{"sys":20970},{"type":12,"linkType":13,"id":14},{"sys":20972},{"id":21,"type":12,"linkType":22},{"sys":20974},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":20976,"metaTitle":516,"metaDescription":517,"mainTitle":20977,"subtitle":535,"heroImage":20992,"ctaButton":558,"ctaLink":559},[515],{"data":20978,"content":20979,"nodeType":74},{},[20980,20986],{"data":20981,"content":20982,"nodeType":78},{},[20983],{"data":20984,"marks":20985,"value":527,"nodeType":82},{},[],{"data":20987,"content":20988,"nodeType":87},{},[20989],{"data":20990,"marks":20991,"value":534,"nodeType":82},{},[],{"metadata":20993,"sys":20996,"fields":21001},{"tags":20994,"concepts":20995},[],[],{"space":20997,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":20999,"publishedVersion":62,"revision":44,"locale":29},{"sys":20998},{"type":12,"linkType":13,"id":14},{"sys":21000},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21002},{"url":550,"details":21003,"fileName":556,"contentType":557},{"size":552,"image":21004},{"width":554,"height":555},{"sys":21006,"fields":21009},{"id":21007,"createdAt":21008},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":21010,"slug":21011,"articleIntro":-1,"category":21012},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[21013],{"metadata":21014,"sys":21017,"fields":21024},{"tags":21015,"concepts":21016},[],[],{"space":21018,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21020,"publishedVersion":506,"revision":62,"contentType":21022,"locale":29},{"sys":21019},{"type":12,"linkType":13,"id":14},{"sys":21021},{"id":21,"type":12,"linkType":22},{"sys":21023},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21025,"metaTitle":516,"metaDescription":517,"mainTitle":21026,"subtitle":535,"heroImage":21041,"ctaButton":558,"ctaLink":559},[515],{"data":21027,"content":21028,"nodeType":74},{},[21029,21035],{"data":21030,"content":21031,"nodeType":78},{},[21032],{"data":21033,"marks":21034,"value":527,"nodeType":82},{},[],{"data":21036,"content":21037,"nodeType":87},{},[21038],{"data":21039,"marks":21040,"value":534,"nodeType":82},{},[],{"metadata":21042,"sys":21045,"fields":21050},{"tags":21043,"concepts":21044},[],[],{"space":21046,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21048,"publishedVersion":62,"revision":44,"locale":29},{"sys":21047},{"type":12,"linkType":13,"id":14},{"sys":21049},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21051},{"url":550,"details":21052,"fileName":556,"contentType":557},{"size":552,"image":21053},{"width":554,"height":555},{"sys":21055,"fields":21058},{"id":21056,"createdAt":21057},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":21059,"slug":21060,"articleIntro":21059,"category":21061},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[21062],{"metadata":21063,"sys":21066,"fields":21073},{"tags":21064,"concepts":21065},[],[],{"space":21067,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21069,"publishedVersion":506,"revision":62,"contentType":21071,"locale":29},{"sys":21068},{"type":12,"linkType":13,"id":14},{"sys":21070},{"id":21,"type":12,"linkType":22},{"sys":21072},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21074,"metaTitle":516,"metaDescription":517,"mainTitle":21075,"subtitle":535,"heroImage":21090,"ctaButton":558,"ctaLink":559},[515],{"data":21076,"content":21077,"nodeType":74},{},[21078,21084],{"data":21079,"content":21080,"nodeType":78},{},[21081],{"data":21082,"marks":21083,"value":527,"nodeType":82},{},[],{"data":21085,"content":21086,"nodeType":87},{},[21087],{"data":21088,"marks":21089,"value":534,"nodeType":82},{},[],{"metadata":21091,"sys":21094,"fields":21099},{"tags":21092,"concepts":21093},[],[],{"space":21095,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21097,"publishedVersion":62,"revision":44,"locale":29},{"sys":21096},{"type":12,"linkType":13,"id":14},{"sys":21098},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21100},{"url":550,"details":21101,"fileName":556,"contentType":557},{"size":552,"image":21102},{"width":554,"height":555},{"sys":21104,"fields":21107},{"id":21105,"createdAt":21106},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":21108,"slug":21109,"articleIntro":-1,"category":21110},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[21111],{"metadata":21112,"sys":21115,"fields":21122},{"tags":21113,"concepts":21114},[],[],{"space":21116,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21118,"publishedVersion":506,"revision":62,"contentType":21120,"locale":29},{"sys":21117},{"type":12,"linkType":13,"id":14},{"sys":21119},{"id":21,"type":12,"linkType":22},{"sys":21121},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21123,"metaTitle":516,"metaDescription":517,"mainTitle":21124,"subtitle":535,"heroImage":21139,"ctaButton":558,"ctaLink":559},[515],{"data":21125,"content":21126,"nodeType":74},{},[21127,21133],{"data":21128,"content":21129,"nodeType":78},{},[21130],{"data":21131,"marks":21132,"value":527,"nodeType":82},{},[],{"data":21134,"content":21135,"nodeType":87},{},[21136],{"data":21137,"marks":21138,"value":534,"nodeType":82},{},[],{"metadata":21140,"sys":21143,"fields":21148},{"tags":21141,"concepts":21142},[],[],{"space":21144,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21146,"publishedVersion":62,"revision":44,"locale":29},{"sys":21145},{"type":12,"linkType":13,"id":14},{"sys":21147},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21149},{"url":550,"details":21150,"fileName":556,"contentType":557},{"size":552,"image":21151},{"width":554,"height":555},{"sys":21153,"fields":21156},{"id":21154,"createdAt":21155},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":21157,"slug":21158,"articleIntro":-1,"category":21159},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[21160],{"metadata":21161,"sys":21164,"fields":21171},{"tags":21162,"concepts":21163},[],[],{"space":21165,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21167,"publishedVersion":506,"revision":62,"contentType":21169,"locale":29},{"sys":21166},{"type":12,"linkType":13,"id":14},{"sys":21168},{"id":21,"type":12,"linkType":22},{"sys":21170},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21172,"metaTitle":516,"metaDescription":517,"mainTitle":21173,"subtitle":535,"heroImage":21188,"ctaButton":558,"ctaLink":559},[515],{"data":21174,"content":21175,"nodeType":74},{},[21176,21182],{"data":21177,"content":21178,"nodeType":78},{},[21179],{"data":21180,"marks":21181,"value":527,"nodeType":82},{},[],{"data":21183,"content":21184,"nodeType":87},{},[21185],{"data":21186,"marks":21187,"value":534,"nodeType":82},{},[],{"metadata":21189,"sys":21192,"fields":21197},{"tags":21190,"concepts":21191},[],[],{"space":21193,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21195,"publishedVersion":62,"revision":44,"locale":29},{"sys":21194},{"type":12,"linkType":13,"id":14},{"sys":21196},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21198},{"url":550,"details":21199,"fileName":556,"contentType":557},{"size":552,"image":21200},{"width":554,"height":555},{"sys":21202,"fields":21205},{"id":21203,"createdAt":21204},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":21206,"slug":21207,"articleIntro":21206,"category":21208},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[21209],{"metadata":21210,"sys":21213,"fields":21220},{"tags":21211,"concepts":21212},[],[],{"space":21214,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21216,"publishedVersion":506,"revision":62,"contentType":21218,"locale":29},{"sys":21215},{"type":12,"linkType":13,"id":14},{"sys":21217},{"id":21,"type":12,"linkType":22},{"sys":21219},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21221,"metaTitle":516,"metaDescription":517,"mainTitle":21222,"subtitle":535,"heroImage":21237,"ctaButton":558,"ctaLink":559},[515],{"data":21223,"content":21224,"nodeType":74},{},[21225,21231],{"data":21226,"content":21227,"nodeType":78},{},[21228],{"data":21229,"marks":21230,"value":527,"nodeType":82},{},[],{"data":21232,"content":21233,"nodeType":87},{},[21234],{"data":21235,"marks":21236,"value":534,"nodeType":82},{},[],{"metadata":21238,"sys":21241,"fields":21246},{"tags":21239,"concepts":21240},[],[],{"space":21242,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21244,"publishedVersion":62,"revision":44,"locale":29},{"sys":21243},{"type":12,"linkType":13,"id":14},{"sys":21245},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21247},{"url":550,"details":21248,"fileName":556,"contentType":557},{"size":552,"image":21249},{"width":554,"height":555},{"sys":21251,"fields":21254},{"id":21252,"createdAt":21253},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":21255,"slug":21256,"articleIntro":21255,"category":21257},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[21258],{"metadata":21259,"sys":21262,"fields":21269},{"tags":21260,"concepts":21261},[],[],{"space":21263,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21265,"publishedVersion":506,"revision":62,"contentType":21267,"locale":29},{"sys":21264},{"type":12,"linkType":13,"id":14},{"sys":21266},{"id":21,"type":12,"linkType":22},{"sys":21268},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21270,"metaTitle":516,"metaDescription":517,"mainTitle":21271,"subtitle":535,"heroImage":21286,"ctaButton":558,"ctaLink":559},[515],{"data":21272,"content":21273,"nodeType":74},{},[21274,21280],{"data":21275,"content":21276,"nodeType":78},{},[21277],{"data":21278,"marks":21279,"value":527,"nodeType":82},{},[],{"data":21281,"content":21282,"nodeType":87},{},[21283],{"data":21284,"marks":21285,"value":534,"nodeType":82},{},[],{"metadata":21287,"sys":21290,"fields":21295},{"tags":21288,"concepts":21289},[],[],{"space":21291,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21293,"publishedVersion":62,"revision":44,"locale":29},{"sys":21292},{"type":12,"linkType":13,"id":14},{"sys":21294},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21296},{"url":550,"details":21297,"fileName":556,"contentType":557},{"size":552,"image":21298},{"width":554,"height":555},{"sys":21300,"fields":21303},{"id":21301,"createdAt":21302},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":21304,"slug":21305,"articleIntro":21304,"category":21306},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[21307],{"metadata":21308,"sys":21311,"fields":21318},{"tags":21309,"concepts":21310},[],[],{"space":21312,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21314,"publishedVersion":506,"revision":62,"contentType":21316,"locale":29},{"sys":21313},{"type":12,"linkType":13,"id":14},{"sys":21315},{"id":21,"type":12,"linkType":22},{"sys":21317},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21319,"metaTitle":516,"metaDescription":517,"mainTitle":21320,"subtitle":535,"heroImage":21335,"ctaButton":558,"ctaLink":559},[515],{"data":21321,"content":21322,"nodeType":74},{},[21323,21329],{"data":21324,"content":21325,"nodeType":78},{},[21326],{"data":21327,"marks":21328,"value":527,"nodeType":82},{},[],{"data":21330,"content":21331,"nodeType":87},{},[21332],{"data":21333,"marks":21334,"value":534,"nodeType":82},{},[],{"metadata":21336,"sys":21339,"fields":21344},{"tags":21337,"concepts":21338},[],[],{"space":21340,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21342,"publishedVersion":62,"revision":44,"locale":29},{"sys":21341},{"type":12,"linkType":13,"id":14},{"sys":21343},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21345},{"url":550,"details":21346,"fileName":556,"contentType":557},{"size":552,"image":21347},{"width":554,"height":555},{"sys":21349,"fields":21352},{"id":21350,"createdAt":21351},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":21353,"slug":21354,"articleIntro":-1,"category":21355},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[21356],{"metadata":21357,"sys":21360,"fields":21367},{"tags":21358,"concepts":21359},[],[],{"space":21361,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21363,"publishedVersion":506,"revision":62,"contentType":21365,"locale":29},{"sys":21362},{"type":12,"linkType":13,"id":14},{"sys":21364},{"id":21,"type":12,"linkType":22},{"sys":21366},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21368,"metaTitle":516,"metaDescription":517,"mainTitle":21369,"subtitle":535,"heroImage":21384,"ctaButton":558,"ctaLink":559},[515],{"data":21370,"content":21371,"nodeType":74},{},[21372,21378],{"data":21373,"content":21374,"nodeType":78},{},[21375],{"data":21376,"marks":21377,"value":527,"nodeType":82},{},[],{"data":21379,"content":21380,"nodeType":87},{},[21381],{"data":21382,"marks":21383,"value":534,"nodeType":82},{},[],{"metadata":21385,"sys":21388,"fields":21393},{"tags":21386,"concepts":21387},[],[],{"space":21389,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21391,"publishedVersion":62,"revision":44,"locale":29},{"sys":21390},{"type":12,"linkType":13,"id":14},{"sys":21392},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21394},{"url":550,"details":21395,"fileName":556,"contentType":557},{"size":552,"image":21396},{"width":554,"height":555},{"sys":21398,"fields":21401},{"id":21399,"createdAt":21400},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":21402,"slug":21403,"articleIntro":21402,"category":21404},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[21405],{"metadata":21406,"sys":21409,"fields":21416},{"tags":21407,"concepts":21408},[],[],{"space":21410,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21412,"publishedVersion":506,"revision":62,"contentType":21414,"locale":29},{"sys":21411},{"type":12,"linkType":13,"id":14},{"sys":21413},{"id":21,"type":12,"linkType":22},{"sys":21415},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21417,"metaTitle":516,"metaDescription":517,"mainTitle":21418,"subtitle":535,"heroImage":21433,"ctaButton":558,"ctaLink":559},[515],{"data":21419,"content":21420,"nodeType":74},{},[21421,21427],{"data":21422,"content":21423,"nodeType":78},{},[21424],{"data":21425,"marks":21426,"value":527,"nodeType":82},{},[],{"data":21428,"content":21429,"nodeType":87},{},[21430],{"data":21431,"marks":21432,"value":534,"nodeType":82},{},[],{"metadata":21434,"sys":21437,"fields":21442},{"tags":21435,"concepts":21436},[],[],{"space":21438,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21440,"publishedVersion":62,"revision":44,"locale":29},{"sys":21439},{"type":12,"linkType":13,"id":14},{"sys":21441},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21443},{"url":550,"details":21444,"fileName":556,"contentType":557},{"size":552,"image":21445},{"width":554,"height":555},{"sys":21447,"fields":21450},{"id":21448,"createdAt":21449},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":21451,"slug":21452,"articleIntro":21451,"category":21453},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[21454],{"metadata":21455,"sys":21458,"fields":21465},{"tags":21456,"concepts":21457},[],[],{"space":21459,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21461,"publishedVersion":506,"revision":62,"contentType":21463,"locale":29},{"sys":21460},{"type":12,"linkType":13,"id":14},{"sys":21462},{"id":21,"type":12,"linkType":22},{"sys":21464},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21466,"metaTitle":516,"metaDescription":517,"mainTitle":21467,"subtitle":535,"heroImage":21482,"ctaButton":558,"ctaLink":559},[515],{"data":21468,"content":21469,"nodeType":74},{},[21470,21476],{"data":21471,"content":21472,"nodeType":78},{},[21473],{"data":21474,"marks":21475,"value":527,"nodeType":82},{},[],{"data":21477,"content":21478,"nodeType":87},{},[21479],{"data":21480,"marks":21481,"value":534,"nodeType":82},{},[],{"metadata":21483,"sys":21486,"fields":21491},{"tags":21484,"concepts":21485},[],[],{"space":21487,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21489,"publishedVersion":62,"revision":44,"locale":29},{"sys":21488},{"type":12,"linkType":13,"id":14},{"sys":21490},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21492},{"url":550,"details":21493,"fileName":556,"contentType":557},{"size":552,"image":21494},{"width":554,"height":555},{"sys":21496,"fields":21499},{"id":21497,"createdAt":21498},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":21500,"slug":21501,"articleIntro":21500,"category":21502},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[21503],{"metadata":21504,"sys":21507,"fields":21514},{"tags":21505,"concepts":21506},[],[],{"space":21508,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21510,"publishedVersion":506,"revision":62,"contentType":21512,"locale":29},{"sys":21509},{"type":12,"linkType":13,"id":14},{"sys":21511},{"id":21,"type":12,"linkType":22},{"sys":21513},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21515,"metaTitle":516,"metaDescription":517,"mainTitle":21516,"subtitle":535,"heroImage":21531,"ctaButton":558,"ctaLink":559},[515],{"data":21517,"content":21518,"nodeType":74},{},[21519,21525],{"data":21520,"content":21521,"nodeType":78},{},[21522],{"data":21523,"marks":21524,"value":527,"nodeType":82},{},[],{"data":21526,"content":21527,"nodeType":87},{},[21528],{"data":21529,"marks":21530,"value":534,"nodeType":82},{},[],{"metadata":21532,"sys":21535,"fields":21540},{"tags":21533,"concepts":21534},[],[],{"space":21536,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21538,"publishedVersion":62,"revision":44,"locale":29},{"sys":21537},{"type":12,"linkType":13,"id":14},{"sys":21539},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21541},{"url":550,"details":21542,"fileName":556,"contentType":557},{"size":552,"image":21543},{"width":554,"height":555},{"sys":21545,"fields":21548},{"id":21546,"createdAt":21547},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":21549,"slug":21550,"articleIntro":21549,"category":21551},"Compte 211 - Terrains","compte-211-terrains",[21552],{"metadata":21553,"sys":21556,"fields":21563},{"tags":21554,"concepts":21555},[],[],{"space":21557,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21559,"publishedVersion":506,"revision":62,"contentType":21561,"locale":29},{"sys":21558},{"type":12,"linkType":13,"id":14},{"sys":21560},{"id":21,"type":12,"linkType":22},{"sys":21562},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21564,"metaTitle":516,"metaDescription":517,"mainTitle":21565,"subtitle":535,"heroImage":21580,"ctaButton":558,"ctaLink":559},[515],{"data":21566,"content":21567,"nodeType":74},{},[21568,21574],{"data":21569,"content":21570,"nodeType":78},{},[21571],{"data":21572,"marks":21573,"value":527,"nodeType":82},{},[],{"data":21575,"content":21576,"nodeType":87},{},[21577],{"data":21578,"marks":21579,"value":534,"nodeType":82},{},[],{"metadata":21581,"sys":21584,"fields":21589},{"tags":21582,"concepts":21583},[],[],{"space":21585,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21587,"publishedVersion":62,"revision":44,"locale":29},{"sys":21586},{"type":12,"linkType":13,"id":14},{"sys":21588},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21590},{"url":550,"details":21591,"fileName":556,"contentType":557},{"size":552,"image":21592},{"width":554,"height":555},{"sys":21594,"fields":21597},{"id":21595,"createdAt":21596},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":21598,"slug":21599,"articleIntro":-1,"category":21600},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[21601],{"metadata":21602,"sys":21605,"fields":21612},{"tags":21603,"concepts":21604},[],[],{"space":21606,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21608,"publishedVersion":506,"revision":62,"contentType":21610,"locale":29},{"sys":21607},{"type":12,"linkType":13,"id":14},{"sys":21609},{"id":21,"type":12,"linkType":22},{"sys":21611},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21613,"metaTitle":516,"metaDescription":517,"mainTitle":21614,"subtitle":535,"heroImage":21629,"ctaButton":558,"ctaLink":559},[515],{"data":21615,"content":21616,"nodeType":74},{},[21617,21623],{"data":21618,"content":21619,"nodeType":78},{},[21620],{"data":21621,"marks":21622,"value":527,"nodeType":82},{},[],{"data":21624,"content":21625,"nodeType":87},{},[21626],{"data":21627,"marks":21628,"value":534,"nodeType":82},{},[],{"metadata":21630,"sys":21633,"fields":21638},{"tags":21631,"concepts":21632},[],[],{"space":21634,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21636,"publishedVersion":62,"revision":44,"locale":29},{"sys":21635},{"type":12,"linkType":13,"id":14},{"sys":21637},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21639},{"url":550,"details":21640,"fileName":556,"contentType":557},{"size":552,"image":21641},{"width":554,"height":555},{"sys":21643,"fields":21646},{"id":21644,"createdAt":21645},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":21647,"slug":21648,"articleIntro":21647,"category":21649},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[21650],{"metadata":21651,"sys":21654,"fields":21661},{"tags":21652,"concepts":21653},[],[],{"space":21655,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21657,"publishedVersion":506,"revision":62,"contentType":21659,"locale":29},{"sys":21656},{"type":12,"linkType":13,"id":14},{"sys":21658},{"id":21,"type":12,"linkType":22},{"sys":21660},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21662,"metaTitle":516,"metaDescription":517,"mainTitle":21663,"subtitle":535,"heroImage":21678,"ctaButton":558,"ctaLink":559},[515],{"data":21664,"content":21665,"nodeType":74},{},[21666,21672],{"data":21667,"content":21668,"nodeType":78},{},[21669],{"data":21670,"marks":21671,"value":527,"nodeType":82},{},[],{"data":21673,"content":21674,"nodeType":87},{},[21675],{"data":21676,"marks":21677,"value":534,"nodeType":82},{},[],{"metadata":21679,"sys":21682,"fields":21687},{"tags":21680,"concepts":21681},[],[],{"space":21683,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21685,"publishedVersion":62,"revision":44,"locale":29},{"sys":21684},{"type":12,"linkType":13,"id":14},{"sys":21686},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21688},{"url":550,"details":21689,"fileName":556,"contentType":557},{"size":552,"image":21690},{"width":554,"height":555},{"sys":21692,"fields":21695},{"id":21693,"createdAt":21694},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":21696,"slug":21697,"articleIntro":21696,"category":21698},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[21699],{"metadata":21700,"sys":21703,"fields":21710},{"tags":21701,"concepts":21702},[],[],{"space":21704,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21706,"publishedVersion":506,"revision":62,"contentType":21708,"locale":29},{"sys":21705},{"type":12,"linkType":13,"id":14},{"sys":21707},{"id":21,"type":12,"linkType":22},{"sys":21709},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21711,"metaTitle":516,"metaDescription":517,"mainTitle":21712,"subtitle":535,"heroImage":21727,"ctaButton":558,"ctaLink":559},[515],{"data":21713,"content":21714,"nodeType":74},{},[21715,21721],{"data":21716,"content":21717,"nodeType":78},{},[21718],{"data":21719,"marks":21720,"value":527,"nodeType":82},{},[],{"data":21722,"content":21723,"nodeType":87},{},[21724],{"data":21725,"marks":21726,"value":534,"nodeType":82},{},[],{"metadata":21728,"sys":21731,"fields":21736},{"tags":21729,"concepts":21730},[],[],{"space":21732,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21734,"publishedVersion":62,"revision":44,"locale":29},{"sys":21733},{"type":12,"linkType":13,"id":14},{"sys":21735},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21737},{"url":550,"details":21738,"fileName":556,"contentType":557},{"size":552,"image":21739},{"width":554,"height":555},{"sys":21741,"fields":21744},{"id":21742,"createdAt":21743},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21745,"slug":21746,"articleIntro":21745,"category":21747},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21748],{"metadata":21749,"sys":21752,"fields":21759},{"tags":21750,"concepts":21751},[],[],{"space":21753,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21755,"publishedVersion":506,"revision":62,"contentType":21757,"locale":29},{"sys":21754},{"type":12,"linkType":13,"id":14},{"sys":21756},{"id":21,"type":12,"linkType":22},{"sys":21758},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21760,"metaTitle":516,"metaDescription":517,"mainTitle":21761,"subtitle":535,"heroImage":21776,"ctaButton":558,"ctaLink":559},[515],{"data":21762,"content":21763,"nodeType":74},{},[21764,21770],{"data":21765,"content":21766,"nodeType":78},{},[21767],{"data":21768,"marks":21769,"value":527,"nodeType":82},{},[],{"data":21771,"content":21772,"nodeType":87},{},[21773],{"data":21774,"marks":21775,"value":534,"nodeType":82},{},[],{"metadata":21777,"sys":21780,"fields":21785},{"tags":21778,"concepts":21779},[],[],{"space":21781,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21783,"publishedVersion":62,"revision":44,"locale":29},{"sys":21782},{"type":12,"linkType":13,"id":14},{"sys":21784},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21786},{"url":550,"details":21787,"fileName":556,"contentType":557},{"size":552,"image":21788},{"width":554,"height":555},{"sys":21790,"fields":21793},{"id":21791,"createdAt":21792},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":21794,"slug":21795,"articleIntro":21794,"category":21796},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[21797],{"metadata":21798,"sys":21801,"fields":21808},{"tags":21799,"concepts":21800},[],[],{"space":21802,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21804,"publishedVersion":506,"revision":62,"contentType":21806,"locale":29},{"sys":21803},{"type":12,"linkType":13,"id":14},{"sys":21805},{"id":21,"type":12,"linkType":22},{"sys":21807},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21809,"metaTitle":516,"metaDescription":517,"mainTitle":21810,"subtitle":535,"heroImage":21825,"ctaButton":558,"ctaLink":559},[515],{"data":21811,"content":21812,"nodeType":74},{},[21813,21819],{"data":21814,"content":21815,"nodeType":78},{},[21816],{"data":21817,"marks":21818,"value":527,"nodeType":82},{},[],{"data":21820,"content":21821,"nodeType":87},{},[21822],{"data":21823,"marks":21824,"value":534,"nodeType":82},{},[],{"metadata":21826,"sys":21829,"fields":21834},{"tags":21827,"concepts":21828},[],[],{"space":21830,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21832,"publishedVersion":62,"revision":44,"locale":29},{"sys":21831},{"type":12,"linkType":13,"id":14},{"sys":21833},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21835},{"url":550,"details":21836,"fileName":556,"contentType":557},{"size":552,"image":21837},{"width":554,"height":555},{"sys":21839,"fields":21842},{"id":21840,"createdAt":21841},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":21843,"slug":21844,"articleIntro":21843,"category":21845},"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",[21846],{"metadata":21847,"sys":21850,"fields":21857},{"tags":21848,"concepts":21849},[],[],{"space":21851,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21853,"publishedVersion":506,"revision":62,"contentType":21855,"locale":29},{"sys":21852},{"type":12,"linkType":13,"id":14},{"sys":21854},{"id":21,"type":12,"linkType":22},{"sys":21856},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21858,"metaTitle":516,"metaDescription":517,"mainTitle":21859,"subtitle":535,"heroImage":21874,"ctaButton":558,"ctaLink":559},[515],{"data":21860,"content":21861,"nodeType":74},{},[21862,21868],{"data":21863,"content":21864,"nodeType":78},{},[21865],{"data":21866,"marks":21867,"value":527,"nodeType":82},{},[],{"data":21869,"content":21870,"nodeType":87},{},[21871],{"data":21872,"marks":21873,"value":534,"nodeType":82},{},[],{"metadata":21875,"sys":21878,"fields":21883},{"tags":21876,"concepts":21877},[],[],{"space":21879,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21881,"publishedVersion":62,"revision":44,"locale":29},{"sys":21880},{"type":12,"linkType":13,"id":14},{"sys":21882},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21884},{"url":550,"details":21885,"fileName":556,"contentType":557},{"size":552,"image":21886},{"width":554,"height":555},{"sys":21888,"fields":21891},{"id":21889,"createdAt":21890},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":21892,"slug":21893,"articleIntro":21892,"category":21894},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[21895],{"metadata":21896,"sys":21899,"fields":21906},{"tags":21897,"concepts":21898},[],[],{"space":21900,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21902,"publishedVersion":506,"revision":62,"contentType":21904,"locale":29},{"sys":21901},{"type":12,"linkType":13,"id":14},{"sys":21903},{"id":21,"type":12,"linkType":22},{"sys":21905},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21907,"metaTitle":516,"metaDescription":517,"mainTitle":21908,"subtitle":535,"heroImage":21923,"ctaButton":558,"ctaLink":559},[515],{"data":21909,"content":21910,"nodeType":74},{},[21911,21917],{"data":21912,"content":21913,"nodeType":78},{},[21914],{"data":21915,"marks":21916,"value":527,"nodeType":82},{},[],{"data":21918,"content":21919,"nodeType":87},{},[21920],{"data":21921,"marks":21922,"value":534,"nodeType":82},{},[],{"metadata":21924,"sys":21927,"fields":21932},{"tags":21925,"concepts":21926},[],[],{"space":21928,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21930,"publishedVersion":62,"revision":44,"locale":29},{"sys":21929},{"type":12,"linkType":13,"id":14},{"sys":21931},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21933},{"url":550,"details":21934,"fileName":556,"contentType":557},{"size":552,"image":21935},{"width":554,"height":555},{"sys":21937,"fields":21940},{"id":21938,"createdAt":21939},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":21941,"slug":21942,"articleIntro":21941,"category":21943},"Compte 508 - Obligations","compte-508-obligations",[21944],{"metadata":21945,"sys":21948,"fields":21955},{"tags":21946,"concepts":21947},[],[],{"space":21949,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":21951,"publishedVersion":506,"revision":62,"contentType":21953,"locale":29},{"sys":21950},{"type":12,"linkType":13,"id":14},{"sys":21952},{"id":21,"type":12,"linkType":22},{"sys":21954},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":21956,"metaTitle":516,"metaDescription":517,"mainTitle":21957,"subtitle":535,"heroImage":21972,"ctaButton":558,"ctaLink":559},[515],{"data":21958,"content":21959,"nodeType":74},{},[21960,21966],{"data":21961,"content":21962,"nodeType":78},{},[21963],{"data":21964,"marks":21965,"value":527,"nodeType":82},{},[],{"data":21967,"content":21968,"nodeType":87},{},[21969],{"data":21970,"marks":21971,"value":534,"nodeType":82},{},[],{"metadata":21973,"sys":21976,"fields":21981},{"tags":21974,"concepts":21975},[],[],{"space":21977,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":21979,"publishedVersion":62,"revision":44,"locale":29},{"sys":21978},{"type":12,"linkType":13,"id":14},{"sys":21980},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":21982},{"url":550,"details":21983,"fileName":556,"contentType":557},{"size":552,"image":21984},{"width":554,"height":555},{"sys":21986,"fields":21989},{"id":21987,"createdAt":21988},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":21990,"slug":21991,"articleIntro":-1,"category":21992},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[21993],{"metadata":21994,"sys":21997,"fields":22004},{"tags":21995,"concepts":21996},[],[],{"space":21998,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22000,"publishedVersion":506,"revision":62,"contentType":22002,"locale":29},{"sys":21999},{"type":12,"linkType":13,"id":14},{"sys":22001},{"id":21,"type":12,"linkType":22},{"sys":22003},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22005,"metaTitle":516,"metaDescription":517,"mainTitle":22006,"subtitle":535,"heroImage":22021,"ctaButton":558,"ctaLink":559},[515],{"data":22007,"content":22008,"nodeType":74},{},[22009,22015],{"data":22010,"content":22011,"nodeType":78},{},[22012],{"data":22013,"marks":22014,"value":527,"nodeType":82},{},[],{"data":22016,"content":22017,"nodeType":87},{},[22018],{"data":22019,"marks":22020,"value":534,"nodeType":82},{},[],{"metadata":22022,"sys":22025,"fields":22030},{"tags":22023,"concepts":22024},[],[],{"space":22026,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22028,"publishedVersion":62,"revision":44,"locale":29},{"sys":22027},{"type":12,"linkType":13,"id":14},{"sys":22029},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22031},{"url":550,"details":22032,"fileName":556,"contentType":557},{"size":552,"image":22033},{"width":554,"height":555},{"sys":22035,"fields":22037},{"id":22036,"createdAt":18363},"1gL1TVBdSVq2maqsnWjSUW",{"title":22038,"slug":22039,"articleIntro":-1,"category":22040},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[22041],{"metadata":22042,"sys":22045,"fields":22052},{"tags":22043,"concepts":22044},[],[],{"space":22046,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22048,"publishedVersion":506,"revision":62,"contentType":22050,"locale":29},{"sys":22047},{"type":12,"linkType":13,"id":14},{"sys":22049},{"id":21,"type":12,"linkType":22},{"sys":22051},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22053,"metaTitle":516,"metaDescription":517,"mainTitle":22054,"subtitle":535,"heroImage":22069,"ctaButton":558,"ctaLink":559},[515],{"data":22055,"content":22056,"nodeType":74},{},[22057,22063],{"data":22058,"content":22059,"nodeType":78},{},[22060],{"data":22061,"marks":22062,"value":527,"nodeType":82},{},[],{"data":22064,"content":22065,"nodeType":87},{},[22066],{"data":22067,"marks":22068,"value":534,"nodeType":82},{},[],{"metadata":22070,"sys":22073,"fields":22078},{"tags":22071,"concepts":22072},[],[],{"space":22074,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22076,"publishedVersion":62,"revision":44,"locale":29},{"sys":22075},{"type":12,"linkType":13,"id":14},{"sys":22077},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22079},{"url":550,"details":22080,"fileName":556,"contentType":557},{"size":552,"image":22081},{"width":554,"height":555},{"sys":22083,"fields":22086},{"id":22084,"createdAt":22085},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":22087,"slug":22088,"articleIntro":22087,"category":22089},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[22090],{"metadata":22091,"sys":22094,"fields":22101},{"tags":22092,"concepts":22093},[],[],{"space":22095,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22097,"publishedVersion":506,"revision":62,"contentType":22099,"locale":29},{"sys":22096},{"type":12,"linkType":13,"id":14},{"sys":22098},{"id":21,"type":12,"linkType":22},{"sys":22100},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22102,"metaTitle":516,"metaDescription":517,"mainTitle":22103,"subtitle":535,"heroImage":22118,"ctaButton":558,"ctaLink":559},[515],{"data":22104,"content":22105,"nodeType":74},{},[22106,22112],{"data":22107,"content":22108,"nodeType":78},{},[22109],{"data":22110,"marks":22111,"value":527,"nodeType":82},{},[],{"data":22113,"content":22114,"nodeType":87},{},[22115],{"data":22116,"marks":22117,"value":534,"nodeType":82},{},[],{"metadata":22119,"sys":22122,"fields":22127},{"tags":22120,"concepts":22121},[],[],{"space":22123,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22125,"publishedVersion":62,"revision":44,"locale":29},{"sys":22124},{"type":12,"linkType":13,"id":14},{"sys":22126},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22128},{"url":550,"details":22129,"fileName":556,"contentType":557},{"size":552,"image":22130},{"width":554,"height":555},{"sys":22132,"fields":22135},{"id":22133,"createdAt":22134},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":22136,"slug":22137,"articleIntro":22136,"category":22138},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[22139],{"metadata":22140,"sys":22143,"fields":22150},{"tags":22141,"concepts":22142},[],[],{"space":22144,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22146,"publishedVersion":506,"revision":62,"contentType":22148,"locale":29},{"sys":22145},{"type":12,"linkType":13,"id":14},{"sys":22147},{"id":21,"type":12,"linkType":22},{"sys":22149},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22151,"metaTitle":516,"metaDescription":517,"mainTitle":22152,"subtitle":535,"heroImage":22167,"ctaButton":558,"ctaLink":559},[515],{"data":22153,"content":22154,"nodeType":74},{},[22155,22161],{"data":22156,"content":22157,"nodeType":78},{},[22158],{"data":22159,"marks":22160,"value":527,"nodeType":82},{},[],{"data":22162,"content":22163,"nodeType":87},{},[22164],{"data":22165,"marks":22166,"value":534,"nodeType":82},{},[],{"metadata":22168,"sys":22171,"fields":22176},{"tags":22169,"concepts":22170},[],[],{"space":22172,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22174,"publishedVersion":62,"revision":44,"locale":29},{"sys":22173},{"type":12,"linkType":13,"id":14},{"sys":22175},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22177},{"url":550,"details":22178,"fileName":556,"contentType":557},{"size":552,"image":22179},{"width":554,"height":555},{"sys":22181,"fields":22184},{"id":22182,"createdAt":22183},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":22185,"slug":22186,"articleIntro":22185,"category":22187},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[22188],{"metadata":22189,"sys":22192,"fields":22199},{"tags":22190,"concepts":22191},[],[],{"space":22193,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22195,"publishedVersion":506,"revision":62,"contentType":22197,"locale":29},{"sys":22194},{"type":12,"linkType":13,"id":14},{"sys":22196},{"id":21,"type":12,"linkType":22},{"sys":22198},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22200,"metaTitle":516,"metaDescription":517,"mainTitle":22201,"subtitle":535,"heroImage":22216,"ctaButton":558,"ctaLink":559},[515],{"data":22202,"content":22203,"nodeType":74},{},[22204,22210],{"data":22205,"content":22206,"nodeType":78},{},[22207],{"data":22208,"marks":22209,"value":527,"nodeType":82},{},[],{"data":22211,"content":22212,"nodeType":87},{},[22213],{"data":22214,"marks":22215,"value":534,"nodeType":82},{},[],{"metadata":22217,"sys":22220,"fields":22225},{"tags":22218,"concepts":22219},[],[],{"space":22221,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22223,"publishedVersion":62,"revision":44,"locale":29},{"sys":22222},{"type":12,"linkType":13,"id":14},{"sys":22224},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22226},{"url":550,"details":22227,"fileName":556,"contentType":557},{"size":552,"image":22228},{"width":554,"height":555},{"sys":22230,"fields":22233},{"id":22231,"createdAt":22232},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":22234,"slug":22235,"articleIntro":22236,"category":22237},"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.",[22238],{"metadata":22239,"sys":22242,"fields":22249},{"tags":22240,"concepts":22241},[],[],{"space":22243,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22245,"publishedVersion":506,"revision":62,"contentType":22247,"locale":29},{"sys":22244},{"type":12,"linkType":13,"id":14},{"sys":22246},{"id":21,"type":12,"linkType":22},{"sys":22248},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22250,"metaTitle":516,"metaDescription":517,"mainTitle":22251,"subtitle":535,"heroImage":22266,"ctaButton":558,"ctaLink":559},[515],{"data":22252,"content":22253,"nodeType":74},{},[22254,22260],{"data":22255,"content":22256,"nodeType":78},{},[22257],{"data":22258,"marks":22259,"value":527,"nodeType":82},{},[],{"data":22261,"content":22262,"nodeType":87},{},[22263],{"data":22264,"marks":22265,"value":534,"nodeType":82},{},[],{"metadata":22267,"sys":22270,"fields":22275},{"tags":22268,"concepts":22269},[],[],{"space":22271,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22273,"publishedVersion":62,"revision":44,"locale":29},{"sys":22272},{"type":12,"linkType":13,"id":14},{"sys":22274},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22276},{"url":550,"details":22277,"fileName":556,"contentType":557},{"size":552,"image":22278},{"width":554,"height":555},{"sys":22280,"fields":22283},{"id":22281,"createdAt":22282},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":22284,"slug":22285,"articleIntro":22284,"category":22286},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[22287],{"metadata":22288,"sys":22291,"fields":22298},{"tags":22289,"concepts":22290},[],[],{"space":22292,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22294,"publishedVersion":506,"revision":62,"contentType":22296,"locale":29},{"sys":22293},{"type":12,"linkType":13,"id":14},{"sys":22295},{"id":21,"type":12,"linkType":22},{"sys":22297},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22299,"metaTitle":516,"metaDescription":517,"mainTitle":22300,"subtitle":535,"heroImage":22315,"ctaButton":558,"ctaLink":559},[515],{"data":22301,"content":22302,"nodeType":74},{},[22303,22309],{"data":22304,"content":22305,"nodeType":78},{},[22306],{"data":22307,"marks":22308,"value":527,"nodeType":82},{},[],{"data":22310,"content":22311,"nodeType":87},{},[22312],{"data":22313,"marks":22314,"value":534,"nodeType":82},{},[],{"metadata":22316,"sys":22319,"fields":22324},{"tags":22317,"concepts":22318},[],[],{"space":22320,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22322,"publishedVersion":62,"revision":44,"locale":29},{"sys":22321},{"type":12,"linkType":13,"id":14},{"sys":22323},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22325},{"url":550,"details":22326,"fileName":556,"contentType":557},{"size":552,"image":22327},{"width":554,"height":555},{"sys":22329,"fields":22332},{"id":22330,"createdAt":22331},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":22333,"slug":22334,"articleIntro":22333,"category":22335},"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",[22336],{"metadata":22337,"sys":22340,"fields":22347},{"tags":22338,"concepts":22339},[],[],{"space":22341,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22343,"publishedVersion":506,"revision":62,"contentType":22345,"locale":29},{"sys":22342},{"type":12,"linkType":13,"id":14},{"sys":22344},{"id":21,"type":12,"linkType":22},{"sys":22346},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22348,"metaTitle":516,"metaDescription":517,"mainTitle":22349,"subtitle":535,"heroImage":22364,"ctaButton":558,"ctaLink":559},[515],{"data":22350,"content":22351,"nodeType":74},{},[22352,22358],{"data":22353,"content":22354,"nodeType":78},{},[22355],{"data":22356,"marks":22357,"value":527,"nodeType":82},{},[],{"data":22359,"content":22360,"nodeType":87},{},[22361],{"data":22362,"marks":22363,"value":534,"nodeType":82},{},[],{"metadata":22365,"sys":22368,"fields":22373},{"tags":22366,"concepts":22367},[],[],{"space":22369,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22371,"publishedVersion":62,"revision":44,"locale":29},{"sys":22370},{"type":12,"linkType":13,"id":14},{"sys":22372},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22374},{"url":550,"details":22375,"fileName":556,"contentType":557},{"size":552,"image":22376},{"width":554,"height":555},{"sys":22378,"fields":22381},{"id":22379,"createdAt":22380},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":22382,"slug":22383,"articleIntro":22382,"category":22384},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[22385],{"metadata":22386,"sys":22389,"fields":22396},{"tags":22387,"concepts":22388},[],[],{"space":22390,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22392,"publishedVersion":506,"revision":62,"contentType":22394,"locale":29},{"sys":22391},{"type":12,"linkType":13,"id":14},{"sys":22393},{"id":21,"type":12,"linkType":22},{"sys":22395},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22397,"metaTitle":516,"metaDescription":517,"mainTitle":22398,"subtitle":535,"heroImage":22413,"ctaButton":558,"ctaLink":559},[515],{"data":22399,"content":22400,"nodeType":74},{},[22401,22407],{"data":22402,"content":22403,"nodeType":78},{},[22404],{"data":22405,"marks":22406,"value":527,"nodeType":82},{},[],{"data":22408,"content":22409,"nodeType":87},{},[22410],{"data":22411,"marks":22412,"value":534,"nodeType":82},{},[],{"metadata":22414,"sys":22417,"fields":22422},{"tags":22415,"concepts":22416},[],[],{"space":22418,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22420,"publishedVersion":62,"revision":44,"locale":29},{"sys":22419},{"type":12,"linkType":13,"id":14},{"sys":22421},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22423},{"url":550,"details":22424,"fileName":556,"contentType":557},{"size":552,"image":22425},{"width":554,"height":555},{"sys":22427,"fields":22430},{"id":22428,"createdAt":22429},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":22431,"slug":22432,"articleIntro":22431,"category":22433},"Compte 58 - Virements internes","compte-58-virements-internes",[22434],{"metadata":22435,"sys":22438,"fields":22445},{"tags":22436,"concepts":22437},[],[],{"space":22439,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22441,"publishedVersion":506,"revision":62,"contentType":22443,"locale":29},{"sys":22440},{"type":12,"linkType":13,"id":14},{"sys":22442},{"id":21,"type":12,"linkType":22},{"sys":22444},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22446,"metaTitle":516,"metaDescription":517,"mainTitle":22447,"subtitle":535,"heroImage":22462,"ctaButton":558,"ctaLink":559},[515],{"data":22448,"content":22449,"nodeType":74},{},[22450,22456],{"data":22451,"content":22452,"nodeType":78},{},[22453],{"data":22454,"marks":22455,"value":527,"nodeType":82},{},[],{"data":22457,"content":22458,"nodeType":87},{},[22459],{"data":22460,"marks":22461,"value":534,"nodeType":82},{},[],{"metadata":22463,"sys":22466,"fields":22471},{"tags":22464,"concepts":22465},[],[],{"space":22467,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22469,"publishedVersion":62,"revision":44,"locale":29},{"sys":22468},{"type":12,"linkType":13,"id":14},{"sys":22470},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22472},{"url":550,"details":22473,"fileName":556,"contentType":557},{"size":552,"image":22474},{"width":554,"height":555},{"sys":22476,"fields":22479},{"id":22477,"createdAt":22478},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":22480,"slug":22481,"articleIntro":22480,"category":22482},"2313 - Constructions","compte-2313-constructions",[22483],{"metadata":22484,"sys":22487,"fields":22494},{"tags":22485,"concepts":22486},[],[],{"space":22488,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22490,"publishedVersion":506,"revision":62,"contentType":22492,"locale":29},{"sys":22489},{"type":12,"linkType":13,"id":14},{"sys":22491},{"id":21,"type":12,"linkType":22},{"sys":22493},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22495,"metaTitle":516,"metaDescription":517,"mainTitle":22496,"subtitle":535,"heroImage":22511,"ctaButton":558,"ctaLink":559},[515],{"data":22497,"content":22498,"nodeType":74},{},[22499,22505],{"data":22500,"content":22501,"nodeType":78},{},[22502],{"data":22503,"marks":22504,"value":527,"nodeType":82},{},[],{"data":22506,"content":22507,"nodeType":87},{},[22508],{"data":22509,"marks":22510,"value":534,"nodeType":82},{},[],{"metadata":22512,"sys":22515,"fields":22520},{"tags":22513,"concepts":22514},[],[],{"space":22516,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22518,"publishedVersion":62,"revision":44,"locale":29},{"sys":22517},{"type":12,"linkType":13,"id":14},{"sys":22519},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22521},{"url":550,"details":22522,"fileName":556,"contentType":557},{"size":552,"image":22523},{"width":554,"height":555},{"sys":22525,"fields":22528},{"id":22526,"createdAt":22527},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":22529,"slug":22530,"articleIntro":22529,"category":22531},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[22532],{"metadata":22533,"sys":22536,"fields":22543},{"tags":22534,"concepts":22535},[],[],{"space":22537,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22539,"publishedVersion":506,"revision":62,"contentType":22541,"locale":29},{"sys":22538},{"type":12,"linkType":13,"id":14},{"sys":22540},{"id":21,"type":12,"linkType":22},{"sys":22542},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22544,"metaTitle":516,"metaDescription":517,"mainTitle":22545,"subtitle":535,"heroImage":22560,"ctaButton":558,"ctaLink":559},[515],{"data":22546,"content":22547,"nodeType":74},{},[22548,22554],{"data":22549,"content":22550,"nodeType":78},{},[22551],{"data":22552,"marks":22553,"value":527,"nodeType":82},{},[],{"data":22555,"content":22556,"nodeType":87},{},[22557],{"data":22558,"marks":22559,"value":534,"nodeType":82},{},[],{"metadata":22561,"sys":22564,"fields":22569},{"tags":22562,"concepts":22563},[],[],{"space":22565,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22567,"publishedVersion":62,"revision":44,"locale":29},{"sys":22566},{"type":12,"linkType":13,"id":14},{"sys":22568},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22570},{"url":550,"details":22571,"fileName":556,"contentType":557},{"size":552,"image":22572},{"width":554,"height":555},{"sys":22574,"fields":22577},{"id":22575,"createdAt":22576},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":22578,"slug":22579,"articleIntro":-1,"category":22580},"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",[22581],{"metadata":22582,"sys":22585,"fields":22592},{"tags":22583,"concepts":22584},[],[],{"space":22586,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22588,"publishedVersion":506,"revision":62,"contentType":22590,"locale":29},{"sys":22587},{"type":12,"linkType":13,"id":14},{"sys":22589},{"id":21,"type":12,"linkType":22},{"sys":22591},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22593,"metaTitle":516,"metaDescription":517,"mainTitle":22594,"subtitle":535,"heroImage":22609,"ctaButton":558,"ctaLink":559},[515],{"data":22595,"content":22596,"nodeType":74},{},[22597,22603],{"data":22598,"content":22599,"nodeType":78},{},[22600],{"data":22601,"marks":22602,"value":527,"nodeType":82},{},[],{"data":22604,"content":22605,"nodeType":87},{},[22606],{"data":22607,"marks":22608,"value":534,"nodeType":82},{},[],{"metadata":22610,"sys":22613,"fields":22618},{"tags":22611,"concepts":22612},[],[],{"space":22614,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22616,"publishedVersion":62,"revision":44,"locale":29},{"sys":22615},{"type":12,"linkType":13,"id":14},{"sys":22617},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22619},{"url":550,"details":22620,"fileName":556,"contentType":557},{"size":552,"image":22621},{"width":554,"height":555},{"sys":22623,"fields":22626},{"id":22624,"createdAt":22625},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":22627,"slug":22628,"articleIntro":-1,"category":22629},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[22630],{"metadata":22631,"sys":22634,"fields":22641},{"tags":22632,"concepts":22633},[],[],{"space":22635,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22637,"publishedVersion":506,"revision":62,"contentType":22639,"locale":29},{"sys":22636},{"type":12,"linkType":13,"id":14},{"sys":22638},{"id":21,"type":12,"linkType":22},{"sys":22640},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22642,"metaTitle":516,"metaDescription":517,"mainTitle":22643,"subtitle":535,"heroImage":22658,"ctaButton":558,"ctaLink":559},[515],{"data":22644,"content":22645,"nodeType":74},{},[22646,22652],{"data":22647,"content":22648,"nodeType":78},{},[22649],{"data":22650,"marks":22651,"value":527,"nodeType":82},{},[],{"data":22653,"content":22654,"nodeType":87},{},[22655],{"data":22656,"marks":22657,"value":534,"nodeType":82},{},[],{"metadata":22659,"sys":22662,"fields":22667},{"tags":22660,"concepts":22661},[],[],{"space":22663,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22665,"publishedVersion":62,"revision":44,"locale":29},{"sys":22664},{"type":12,"linkType":13,"id":14},{"sys":22666},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22668},{"url":550,"details":22669,"fileName":556,"contentType":557},{"size":552,"image":22670},{"width":554,"height":555},{"sys":22672,"fields":22675},{"id":22673,"createdAt":22674},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":22676,"slug":22677,"articleIntro":22676,"category":22678},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[22679],{"metadata":22680,"sys":22683,"fields":22690},{"tags":22681,"concepts":22682},[],[],{"space":22684,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22686,"publishedVersion":506,"revision":62,"contentType":22688,"locale":29},{"sys":22685},{"type":12,"linkType":13,"id":14},{"sys":22687},{"id":21,"type":12,"linkType":22},{"sys":22689},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22691,"metaTitle":516,"metaDescription":517,"mainTitle":22692,"subtitle":535,"heroImage":22707,"ctaButton":558,"ctaLink":559},[515],{"data":22693,"content":22694,"nodeType":74},{},[22695,22701],{"data":22696,"content":22697,"nodeType":78},{},[22698],{"data":22699,"marks":22700,"value":527,"nodeType":82},{},[],{"data":22702,"content":22703,"nodeType":87},{},[22704],{"data":22705,"marks":22706,"value":534,"nodeType":82},{},[],{"metadata":22708,"sys":22711,"fields":22716},{"tags":22709,"concepts":22710},[],[],{"space":22712,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22714,"publishedVersion":62,"revision":44,"locale":29},{"sys":22713},{"type":12,"linkType":13,"id":14},{"sys":22715},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22717},{"url":550,"details":22718,"fileName":556,"contentType":557},{"size":552,"image":22719},{"width":554,"height":555},{"sys":22721,"fields":22724},{"id":22722,"createdAt":22723},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":22725,"slug":22726,"articleIntro":22725,"category":22727},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[22728],{"metadata":22729,"sys":22732,"fields":22739},{"tags":22730,"concepts":22731},[],[],{"space":22733,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22735,"publishedVersion":506,"revision":62,"contentType":22737,"locale":29},{"sys":22734},{"type":12,"linkType":13,"id":14},{"sys":22736},{"id":21,"type":12,"linkType":22},{"sys":22738},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22740,"metaTitle":516,"metaDescription":517,"mainTitle":22741,"subtitle":535,"heroImage":22756,"ctaButton":558,"ctaLink":559},[515],{"data":22742,"content":22743,"nodeType":74},{},[22744,22750],{"data":22745,"content":22746,"nodeType":78},{},[22747],{"data":22748,"marks":22749,"value":527,"nodeType":82},{},[],{"data":22751,"content":22752,"nodeType":87},{},[22753],{"data":22754,"marks":22755,"value":534,"nodeType":82},{},[],{"metadata":22757,"sys":22760,"fields":22765},{"tags":22758,"concepts":22759},[],[],{"space":22761,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22763,"publishedVersion":62,"revision":44,"locale":29},{"sys":22762},{"type":12,"linkType":13,"id":14},{"sys":22764},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22766},{"url":550,"details":22767,"fileName":556,"contentType":557},{"size":552,"image":22768},{"width":554,"height":555},{"sys":22770,"fields":22773},{"id":22771,"createdAt":22772},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":22774,"slug":22775,"articleIntro":-1,"category":22776},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[22777],{"metadata":22778,"sys":22781,"fields":22788},{"tags":22779,"concepts":22780},[],[],{"space":22782,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22784,"publishedVersion":506,"revision":62,"contentType":22786,"locale":29},{"sys":22783},{"type":12,"linkType":13,"id":14},{"sys":22785},{"id":21,"type":12,"linkType":22},{"sys":22787},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22789,"metaTitle":516,"metaDescription":517,"mainTitle":22790,"subtitle":535,"heroImage":22805,"ctaButton":558,"ctaLink":559},[515],{"data":22791,"content":22792,"nodeType":74},{},[22793,22799],{"data":22794,"content":22795,"nodeType":78},{},[22796],{"data":22797,"marks":22798,"value":527,"nodeType":82},{},[],{"data":22800,"content":22801,"nodeType":87},{},[22802],{"data":22803,"marks":22804,"value":534,"nodeType":82},{},[],{"metadata":22806,"sys":22809,"fields":22814},{"tags":22807,"concepts":22808},[],[],{"space":22810,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22812,"publishedVersion":62,"revision":44,"locale":29},{"sys":22811},{"type":12,"linkType":13,"id":14},{"sys":22813},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22815},{"url":550,"details":22816,"fileName":556,"contentType":557},{"size":552,"image":22817},{"width":554,"height":555},{"sys":22819,"fields":22822},{"id":22820,"createdAt":22821},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":22823,"slug":22824,"articleIntro":22823,"category":22825},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[22826],{"metadata":22827,"sys":22830,"fields":22837},{"tags":22828,"concepts":22829},[],[],{"space":22831,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22833,"publishedVersion":506,"revision":62,"contentType":22835,"locale":29},{"sys":22832},{"type":12,"linkType":13,"id":14},{"sys":22834},{"id":21,"type":12,"linkType":22},{"sys":22836},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22838,"metaTitle":516,"metaDescription":517,"mainTitle":22839,"subtitle":535,"heroImage":22854,"ctaButton":558,"ctaLink":559},[515],{"data":22840,"content":22841,"nodeType":74},{},[22842,22848],{"data":22843,"content":22844,"nodeType":78},{},[22845],{"data":22846,"marks":22847,"value":527,"nodeType":82},{},[],{"data":22849,"content":22850,"nodeType":87},{},[22851],{"data":22852,"marks":22853,"value":534,"nodeType":82},{},[],{"metadata":22855,"sys":22858,"fields":22863},{"tags":22856,"concepts":22857},[],[],{"space":22859,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22861,"publishedVersion":62,"revision":44,"locale":29},{"sys":22860},{"type":12,"linkType":13,"id":14},{"sys":22862},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22864},{"url":550,"details":22865,"fileName":556,"contentType":557},{"size":552,"image":22866},{"width":554,"height":555},{"sys":22868,"fields":22871},{"id":22869,"createdAt":22870},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":22872,"slug":22873,"articleIntro":22872,"category":22874},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[22875],{"metadata":22876,"sys":22879,"fields":22886},{"tags":22877,"concepts":22878},[],[],{"space":22880,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22882,"publishedVersion":506,"revision":62,"contentType":22884,"locale":29},{"sys":22881},{"type":12,"linkType":13,"id":14},{"sys":22883},{"id":21,"type":12,"linkType":22},{"sys":22885},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22887,"metaTitle":516,"metaDescription":517,"mainTitle":22888,"subtitle":535,"heroImage":22903,"ctaButton":558,"ctaLink":559},[515],{"data":22889,"content":22890,"nodeType":74},{},[22891,22897],{"data":22892,"content":22893,"nodeType":78},{},[22894],{"data":22895,"marks":22896,"value":527,"nodeType":82},{},[],{"data":22898,"content":22899,"nodeType":87},{},[22900],{"data":22901,"marks":22902,"value":534,"nodeType":82},{},[],{"metadata":22904,"sys":22907,"fields":22912},{"tags":22905,"concepts":22906},[],[],{"space":22908,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22910,"publishedVersion":62,"revision":44,"locale":29},{"sys":22909},{"type":12,"linkType":13,"id":14},{"sys":22911},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22913},{"url":550,"details":22914,"fileName":556,"contentType":557},{"size":552,"image":22915},{"width":554,"height":555},{"sys":22917,"fields":22920},{"id":22918,"createdAt":22919},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":22921,"slug":22922,"articleIntro":22921,"category":22923},"698 - Intégration fiscale","compte-698-integration-fiscale",[22924],{"metadata":22925,"sys":22928,"fields":22935},{"tags":22926,"concepts":22927},[],[],{"space":22929,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22931,"publishedVersion":506,"revision":62,"contentType":22933,"locale":29},{"sys":22930},{"type":12,"linkType":13,"id":14},{"sys":22932},{"id":21,"type":12,"linkType":22},{"sys":22934},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22936,"metaTitle":516,"metaDescription":517,"mainTitle":22937,"subtitle":535,"heroImage":22952,"ctaButton":558,"ctaLink":559},[515],{"data":22938,"content":22939,"nodeType":74},{},[22940,22946],{"data":22941,"content":22942,"nodeType":78},{},[22943],{"data":22944,"marks":22945,"value":527,"nodeType":82},{},[],{"data":22947,"content":22948,"nodeType":87},{},[22949],{"data":22950,"marks":22951,"value":534,"nodeType":82},{},[],{"metadata":22953,"sys":22956,"fields":22961},{"tags":22954,"concepts":22955},[],[],{"space":22957,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":22959,"publishedVersion":62,"revision":44,"locale":29},{"sys":22958},{"type":12,"linkType":13,"id":14},{"sys":22960},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":22962},{"url":550,"details":22963,"fileName":556,"contentType":557},{"size":552,"image":22964},{"width":554,"height":555},{"sys":22966,"fields":22969},{"id":22967,"createdAt":22968},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":22970,"slug":22971,"articleIntro":22970,"category":22972},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[22973],{"metadata":22974,"sys":22977,"fields":22984},{"tags":22975,"concepts":22976},[],[],{"space":22978,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":22980,"publishedVersion":506,"revision":62,"contentType":22982,"locale":29},{"sys":22979},{"type":12,"linkType":13,"id":14},{"sys":22981},{"id":21,"type":12,"linkType":22},{"sys":22983},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":22985,"metaTitle":516,"metaDescription":517,"mainTitle":22986,"subtitle":535,"heroImage":23001,"ctaButton":558,"ctaLink":559},[515],{"data":22987,"content":22988,"nodeType":74},{},[22989,22995],{"data":22990,"content":22991,"nodeType":78},{},[22992],{"data":22993,"marks":22994,"value":527,"nodeType":82},{},[],{"data":22996,"content":22997,"nodeType":87},{},[22998],{"data":22999,"marks":23000,"value":534,"nodeType":82},{},[],{"metadata":23002,"sys":23005,"fields":23010},{"tags":23003,"concepts":23004},[],[],{"space":23006,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23008,"publishedVersion":62,"revision":44,"locale":29},{"sys":23007},{"type":12,"linkType":13,"id":14},{"sys":23009},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23011},{"url":550,"details":23012,"fileName":556,"contentType":557},{"size":552,"image":23013},{"width":554,"height":555},{"sys":23015,"fields":23018},{"id":23016,"createdAt":23017},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":23019,"slug":23020,"articleIntro":-1,"category":23021},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[23022],{"metadata":23023,"sys":23026,"fields":23033},{"tags":23024,"concepts":23025},[],[],{"space":23027,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23029,"publishedVersion":506,"revision":62,"contentType":23031,"locale":29},{"sys":23028},{"type":12,"linkType":13,"id":14},{"sys":23030},{"id":21,"type":12,"linkType":22},{"sys":23032},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23034,"metaTitle":516,"metaDescription":517,"mainTitle":23035,"subtitle":535,"heroImage":23050,"ctaButton":558,"ctaLink":559},[515],{"data":23036,"content":23037,"nodeType":74},{},[23038,23044],{"data":23039,"content":23040,"nodeType":78},{},[23041],{"data":23042,"marks":23043,"value":527,"nodeType":82},{},[],{"data":23045,"content":23046,"nodeType":87},{},[23047],{"data":23048,"marks":23049,"value":534,"nodeType":82},{},[],{"metadata":23051,"sys":23054,"fields":23059},{"tags":23052,"concepts":23053},[],[],{"space":23055,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23057,"publishedVersion":62,"revision":44,"locale":29},{"sys":23056},{"type":12,"linkType":13,"id":14},{"sys":23058},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23060},{"url":550,"details":23061,"fileName":556,"contentType":557},{"size":552,"image":23062},{"width":554,"height":555},{"sys":23064,"fields":23067},{"id":23065,"createdAt":23066},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":23068,"slug":23069,"articleIntro":23068,"category":23070},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[23071],{"metadata":23072,"sys":23075,"fields":23082},{"tags":23073,"concepts":23074},[],[],{"space":23076,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23078,"publishedVersion":506,"revision":62,"contentType":23080,"locale":29},{"sys":23077},{"type":12,"linkType":13,"id":14},{"sys":23079},{"id":21,"type":12,"linkType":22},{"sys":23081},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23083,"metaTitle":516,"metaDescription":517,"mainTitle":23084,"subtitle":535,"heroImage":23099,"ctaButton":558,"ctaLink":559},[515],{"data":23085,"content":23086,"nodeType":74},{},[23087,23093],{"data":23088,"content":23089,"nodeType":78},{},[23090],{"data":23091,"marks":23092,"value":527,"nodeType":82},{},[],{"data":23094,"content":23095,"nodeType":87},{},[23096],{"data":23097,"marks":23098,"value":534,"nodeType":82},{},[],{"metadata":23100,"sys":23103,"fields":23108},{"tags":23101,"concepts":23102},[],[],{"space":23104,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23106,"publishedVersion":62,"revision":44,"locale":29},{"sys":23105},{"type":12,"linkType":13,"id":14},{"sys":23107},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23109},{"url":550,"details":23110,"fileName":556,"contentType":557},{"size":552,"image":23111},{"width":554,"height":555},{"sys":23113,"fields":23116},{"id":23114,"createdAt":23115},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":23117,"slug":23118,"articleIntro":23117,"category":23119},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[23120],{"metadata":23121,"sys":23124,"fields":23131},{"tags":23122,"concepts":23123},[],[],{"space":23125,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23127,"publishedVersion":506,"revision":62,"contentType":23129,"locale":29},{"sys":23126},{"type":12,"linkType":13,"id":14},{"sys":23128},{"id":21,"type":12,"linkType":22},{"sys":23130},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23132,"metaTitle":516,"metaDescription":517,"mainTitle":23133,"subtitle":535,"heroImage":23148,"ctaButton":558,"ctaLink":559},[515],{"data":23134,"content":23135,"nodeType":74},{},[23136,23142],{"data":23137,"content":23138,"nodeType":78},{},[23139],{"data":23140,"marks":23141,"value":527,"nodeType":82},{},[],{"data":23143,"content":23144,"nodeType":87},{},[23145],{"data":23146,"marks":23147,"value":534,"nodeType":82},{},[],{"metadata":23149,"sys":23152,"fields":23157},{"tags":23150,"concepts":23151},[],[],{"space":23153,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23155,"publishedVersion":62,"revision":44,"locale":29},{"sys":23154},{"type":12,"linkType":13,"id":14},{"sys":23156},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23158},{"url":550,"details":23159,"fileName":556,"contentType":557},{"size":552,"image":23160},{"width":554,"height":555},{"sys":23162,"fields":23165},{"id":23163,"createdAt":23164},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":23166,"slug":23167,"articleIntro":23166,"category":23168},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[23169],{"metadata":23170,"sys":23173,"fields":23180},{"tags":23171,"concepts":23172},[],[],{"space":23174,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23176,"publishedVersion":506,"revision":62,"contentType":23178,"locale":29},{"sys":23175},{"type":12,"linkType":13,"id":14},{"sys":23177},{"id":21,"type":12,"linkType":22},{"sys":23179},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23181,"metaTitle":516,"metaDescription":517,"mainTitle":23182,"subtitle":535,"heroImage":23197,"ctaButton":558,"ctaLink":559},[515],{"data":23183,"content":23184,"nodeType":74},{},[23185,23191],{"data":23186,"content":23187,"nodeType":78},{},[23188],{"data":23189,"marks":23190,"value":527,"nodeType":82},{},[],{"data":23192,"content":23193,"nodeType":87},{},[23194],{"data":23195,"marks":23196,"value":534,"nodeType":82},{},[],{"metadata":23198,"sys":23201,"fields":23206},{"tags":23199,"concepts":23200},[],[],{"space":23202,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23204,"publishedVersion":62,"revision":44,"locale":29},{"sys":23203},{"type":12,"linkType":13,"id":14},{"sys":23205},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23207},{"url":550,"details":23208,"fileName":556,"contentType":557},{"size":552,"image":23209},{"width":554,"height":555},{"sys":23211,"fields":23214},{"id":23212,"createdAt":23213},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":23215,"slug":23216,"articleIntro":23215,"category":23217},"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",[23218],{"metadata":23219,"sys":23222,"fields":23229},{"tags":23220,"concepts":23221},[],[],{"space":23223,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23225,"publishedVersion":506,"revision":62,"contentType":23227,"locale":29},{"sys":23224},{"type":12,"linkType":13,"id":14},{"sys":23226},{"id":21,"type":12,"linkType":22},{"sys":23228},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23230,"metaTitle":516,"metaDescription":517,"mainTitle":23231,"subtitle":535,"heroImage":23246,"ctaButton":558,"ctaLink":559},[515],{"data":23232,"content":23233,"nodeType":74},{},[23234,23240],{"data":23235,"content":23236,"nodeType":78},{},[23237],{"data":23238,"marks":23239,"value":527,"nodeType":82},{},[],{"data":23241,"content":23242,"nodeType":87},{},[23243],{"data":23244,"marks":23245,"value":534,"nodeType":82},{},[],{"metadata":23247,"sys":23250,"fields":23255},{"tags":23248,"concepts":23249},[],[],{"space":23251,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23253,"publishedVersion":62,"revision":44,"locale":29},{"sys":23252},{"type":12,"linkType":13,"id":14},{"sys":23254},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23256},{"url":550,"details":23257,"fileName":556,"contentType":557},{"size":552,"image":23258},{"width":554,"height":555},{"sys":23260,"fields":23263},{"id":23261,"createdAt":23262},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":23264,"slug":23265,"articleIntro":-1,"category":23266},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[23267],{"metadata":23268,"sys":23271,"fields":23278},{"tags":23269,"concepts":23270},[],[],{"space":23272,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23274,"publishedVersion":506,"revision":62,"contentType":23276,"locale":29},{"sys":23273},{"type":12,"linkType":13,"id":14},{"sys":23275},{"id":21,"type":12,"linkType":22},{"sys":23277},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23279,"metaTitle":516,"metaDescription":517,"mainTitle":23280,"subtitle":535,"heroImage":23295,"ctaButton":558,"ctaLink":559},[515],{"data":23281,"content":23282,"nodeType":74},{},[23283,23289],{"data":23284,"content":23285,"nodeType":78},{},[23286],{"data":23287,"marks":23288,"value":527,"nodeType":82},{},[],{"data":23290,"content":23291,"nodeType":87},{},[23292],{"data":23293,"marks":23294,"value":534,"nodeType":82},{},[],{"metadata":23296,"sys":23299,"fields":23304},{"tags":23297,"concepts":23298},[],[],{"space":23300,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23302,"publishedVersion":62,"revision":44,"locale":29},{"sys":23301},{"type":12,"linkType":13,"id":14},{"sys":23303},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23305},{"url":550,"details":23306,"fileName":556,"contentType":557},{"size":552,"image":23307},{"width":554,"height":555},{"sys":23309,"fields":23312},{"id":23310,"createdAt":23311},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23313,"slug":23314,"articleIntro":-1,"category":23315},"Compte 66 - Charges financières","compte-66-charges-financieres",[23316],{"metadata":23317,"sys":23320,"fields":23327},{"tags":23318,"concepts":23319},[],[],{"space":23321,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23323,"publishedVersion":506,"revision":62,"contentType":23325,"locale":29},{"sys":23322},{"type":12,"linkType":13,"id":14},{"sys":23324},{"id":21,"type":12,"linkType":22},{"sys":23326},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23328,"metaTitle":516,"metaDescription":517,"mainTitle":23329,"subtitle":535,"heroImage":23344,"ctaButton":558,"ctaLink":559},[515],{"data":23330,"content":23331,"nodeType":74},{},[23332,23338],{"data":23333,"content":23334,"nodeType":78},{},[23335],{"data":23336,"marks":23337,"value":527,"nodeType":82},{},[],{"data":23339,"content":23340,"nodeType":87},{},[23341],{"data":23342,"marks":23343,"value":534,"nodeType":82},{},[],{"metadata":23345,"sys":23348,"fields":23353},{"tags":23346,"concepts":23347},[],[],{"space":23349,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23351,"publishedVersion":62,"revision":44,"locale":29},{"sys":23350},{"type":12,"linkType":13,"id":14},{"sys":23352},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23354},{"url":550,"details":23355,"fileName":556,"contentType":557},{"size":552,"image":23356},{"width":554,"height":555},{"sys":23358,"fields":23361},{"id":23359,"createdAt":23360},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":23362,"slug":23363,"articleIntro":23362,"category":23364},"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",[23365],{"metadata":23366,"sys":23369,"fields":23376},{"tags":23367,"concepts":23368},[],[],{"space":23370,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23372,"publishedVersion":506,"revision":62,"contentType":23374,"locale":29},{"sys":23371},{"type":12,"linkType":13,"id":14},{"sys":23373},{"id":21,"type":12,"linkType":22},{"sys":23375},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23377,"metaTitle":516,"metaDescription":517,"mainTitle":23378,"subtitle":535,"heroImage":23393,"ctaButton":558,"ctaLink":559},[515],{"data":23379,"content":23380,"nodeType":74},{},[23381,23387],{"data":23382,"content":23383,"nodeType":78},{},[23384],{"data":23385,"marks":23386,"value":527,"nodeType":82},{},[],{"data":23388,"content":23389,"nodeType":87},{},[23390],{"data":23391,"marks":23392,"value":534,"nodeType":82},{},[],{"metadata":23394,"sys":23397,"fields":23402},{"tags":23395,"concepts":23396},[],[],{"space":23398,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23400,"publishedVersion":62,"revision":44,"locale":29},{"sys":23399},{"type":12,"linkType":13,"id":14},{"sys":23401},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23403},{"url":550,"details":23404,"fileName":556,"contentType":557},{"size":552,"image":23405},{"width":554,"height":555},{"sys":23407,"fields":23410},{"id":23408,"createdAt":23409},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":23411,"slug":23412,"articleIntro":23411,"category":23413},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[23414],{"metadata":23415,"sys":23418,"fields":23425},{"tags":23416,"concepts":23417},[],[],{"space":23419,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23421,"publishedVersion":506,"revision":62,"contentType":23423,"locale":29},{"sys":23420},{"type":12,"linkType":13,"id":14},{"sys":23422},{"id":21,"type":12,"linkType":22},{"sys":23424},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23426,"metaTitle":516,"metaDescription":517,"mainTitle":23427,"subtitle":535,"heroImage":23442,"ctaButton":558,"ctaLink":559},[515],{"data":23428,"content":23429,"nodeType":74},{},[23430,23436],{"data":23431,"content":23432,"nodeType":78},{},[23433],{"data":23434,"marks":23435,"value":527,"nodeType":82},{},[],{"data":23437,"content":23438,"nodeType":87},{},[23439],{"data":23440,"marks":23441,"value":534,"nodeType":82},{},[],{"metadata":23443,"sys":23446,"fields":23451},{"tags":23444,"concepts":23445},[],[],{"space":23447,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23449,"publishedVersion":62,"revision":44,"locale":29},{"sys":23448},{"type":12,"linkType":13,"id":14},{"sys":23450},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23452},{"url":550,"details":23453,"fileName":556,"contentType":557},{"size":552,"image":23454},{"width":554,"height":555},{"sys":23456,"fields":23459},{"id":23457,"createdAt":23458},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":23460,"slug":23461,"articleIntro":23460,"category":23462},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[23463],{"metadata":23464,"sys":23467,"fields":23474},{"tags":23465,"concepts":23466},[],[],{"space":23468,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23470,"publishedVersion":506,"revision":62,"contentType":23472,"locale":29},{"sys":23469},{"type":12,"linkType":13,"id":14},{"sys":23471},{"id":21,"type":12,"linkType":22},{"sys":23473},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23475,"metaTitle":516,"metaDescription":517,"mainTitle":23476,"subtitle":535,"heroImage":23491,"ctaButton":558,"ctaLink":559},[515],{"data":23477,"content":23478,"nodeType":74},{},[23479,23485],{"data":23480,"content":23481,"nodeType":78},{},[23482],{"data":23483,"marks":23484,"value":527,"nodeType":82},{},[],{"data":23486,"content":23487,"nodeType":87},{},[23488],{"data":23489,"marks":23490,"value":534,"nodeType":82},{},[],{"metadata":23492,"sys":23495,"fields":23500},{"tags":23493,"concepts":23494},[],[],{"space":23496,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23498,"publishedVersion":62,"revision":44,"locale":29},{"sys":23497},{"type":12,"linkType":13,"id":14},{"sys":23499},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23501},{"url":550,"details":23502,"fileName":556,"contentType":557},{"size":552,"image":23503},{"width":554,"height":555},{"sys":23505,"fields":23508},{"id":23506,"createdAt":23507},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":23509,"slug":23510,"articleIntro":23509,"category":23511},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[23512],{"metadata":23513,"sys":23516,"fields":23523},{"tags":23514,"concepts":23515},[],[],{"space":23517,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23519,"publishedVersion":506,"revision":62,"contentType":23521,"locale":29},{"sys":23518},{"type":12,"linkType":13,"id":14},{"sys":23520},{"id":21,"type":12,"linkType":22},{"sys":23522},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23524,"metaTitle":516,"metaDescription":517,"mainTitle":23525,"subtitle":535,"heroImage":23540,"ctaButton":558,"ctaLink":559},[515],{"data":23526,"content":23527,"nodeType":74},{},[23528,23534],{"data":23529,"content":23530,"nodeType":78},{},[23531],{"data":23532,"marks":23533,"value":527,"nodeType":82},{},[],{"data":23535,"content":23536,"nodeType":87},{},[23537],{"data":23538,"marks":23539,"value":534,"nodeType":82},{},[],{"metadata":23541,"sys":23544,"fields":23549},{"tags":23542,"concepts":23543},[],[],{"space":23545,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23547,"publishedVersion":62,"revision":44,"locale":29},{"sys":23546},{"type":12,"linkType":13,"id":14},{"sys":23548},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23550},{"url":550,"details":23551,"fileName":556,"contentType":557},{"size":552,"image":23552},{"width":554,"height":555},{"sys":23554,"fields":23557},{"id":23555,"createdAt":23556},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":23558,"slug":23559,"articleIntro":23558,"category":23560},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[23561],{"metadata":23562,"sys":23565,"fields":23572},{"tags":23563,"concepts":23564},[],[],{"space":23566,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23568,"publishedVersion":506,"revision":62,"contentType":23570,"locale":29},{"sys":23567},{"type":12,"linkType":13,"id":14},{"sys":23569},{"id":21,"type":12,"linkType":22},{"sys":23571},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23573,"metaTitle":516,"metaDescription":517,"mainTitle":23574,"subtitle":535,"heroImage":23589,"ctaButton":558,"ctaLink":559},[515],{"data":23575,"content":23576,"nodeType":74},{},[23577,23583],{"data":23578,"content":23579,"nodeType":78},{},[23580],{"data":23581,"marks":23582,"value":527,"nodeType":82},{},[],{"data":23584,"content":23585,"nodeType":87},{},[23586],{"data":23587,"marks":23588,"value":534,"nodeType":82},{},[],{"metadata":23590,"sys":23593,"fields":23598},{"tags":23591,"concepts":23592},[],[],{"space":23594,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23596,"publishedVersion":62,"revision":44,"locale":29},{"sys":23595},{"type":12,"linkType":13,"id":14},{"sys":23597},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23599},{"url":550,"details":23600,"fileName":556,"contentType":557},{"size":552,"image":23601},{"width":554,"height":555},{"sys":23603,"fields":23606},{"id":23604,"createdAt":23605},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":23607,"slug":23608,"articleIntro":-1,"category":23609},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[23610],{"metadata":23611,"sys":23614,"fields":23621},{"tags":23612,"concepts":23613},[],[],{"space":23615,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23617,"publishedVersion":506,"revision":62,"contentType":23619,"locale":29},{"sys":23616},{"type":12,"linkType":13,"id":14},{"sys":23618},{"id":21,"type":12,"linkType":22},{"sys":23620},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23622,"metaTitle":516,"metaDescription":517,"mainTitle":23623,"subtitle":535,"heroImage":23638,"ctaButton":558,"ctaLink":559},[515],{"data":23624,"content":23625,"nodeType":74},{},[23626,23632],{"data":23627,"content":23628,"nodeType":78},{},[23629],{"data":23630,"marks":23631,"value":527,"nodeType":82},{},[],{"data":23633,"content":23634,"nodeType":87},{},[23635],{"data":23636,"marks":23637,"value":534,"nodeType":82},{},[],{"metadata":23639,"sys":23642,"fields":23647},{"tags":23640,"concepts":23641},[],[],{"space":23643,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23645,"publishedVersion":62,"revision":44,"locale":29},{"sys":23644},{"type":12,"linkType":13,"id":14},{"sys":23646},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23648},{"url":550,"details":23649,"fileName":556,"contentType":557},{"size":552,"image":23650},{"width":554,"height":555},{"sys":23652,"fields":23655},{"id":23653,"createdAt":23654},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":23656,"slug":23657,"articleIntro":-1,"category":23658},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[23659],{"metadata":23660,"sys":23663,"fields":23670},{"tags":23661,"concepts":23662},[],[],{"space":23664,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23666,"publishedVersion":506,"revision":62,"contentType":23668,"locale":29},{"sys":23665},{"type":12,"linkType":13,"id":14},{"sys":23667},{"id":21,"type":12,"linkType":22},{"sys":23669},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23671,"metaTitle":516,"metaDescription":517,"mainTitle":23672,"subtitle":535,"heroImage":23687,"ctaButton":558,"ctaLink":559},[515],{"data":23673,"content":23674,"nodeType":74},{},[23675,23681],{"data":23676,"content":23677,"nodeType":78},{},[23678],{"data":23679,"marks":23680,"value":527,"nodeType":82},{},[],{"data":23682,"content":23683,"nodeType":87},{},[23684],{"data":23685,"marks":23686,"value":534,"nodeType":82},{},[],{"metadata":23688,"sys":23691,"fields":23696},{"tags":23689,"concepts":23690},[],[],{"space":23692,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23694,"publishedVersion":62,"revision":44,"locale":29},{"sys":23693},{"type":12,"linkType":13,"id":14},{"sys":23695},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23697},{"url":550,"details":23698,"fileName":556,"contentType":557},{"size":552,"image":23699},{"width":554,"height":555},{"sys":23701,"fields":23704},{"id":23702,"createdAt":23703},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":23705,"slug":23706,"articleIntro":23705,"category":23707},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[23708],{"metadata":23709,"sys":23712,"fields":23719},{"tags":23710,"concepts":23711},[],[],{"space":23713,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23715,"publishedVersion":506,"revision":62,"contentType":23717,"locale":29},{"sys":23714},{"type":12,"linkType":13,"id":14},{"sys":23716},{"id":21,"type":12,"linkType":22},{"sys":23718},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23720,"metaTitle":516,"metaDescription":517,"mainTitle":23721,"subtitle":535,"heroImage":23736,"ctaButton":558,"ctaLink":559},[515],{"data":23722,"content":23723,"nodeType":74},{},[23724,23730],{"data":23725,"content":23726,"nodeType":78},{},[23727],{"data":23728,"marks":23729,"value":527,"nodeType":82},{},[],{"data":23731,"content":23732,"nodeType":87},{},[23733],{"data":23734,"marks":23735,"value":534,"nodeType":82},{},[],{"metadata":23737,"sys":23740,"fields":23745},{"tags":23738,"concepts":23739},[],[],{"space":23741,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23743,"publishedVersion":62,"revision":44,"locale":29},{"sys":23742},{"type":12,"linkType":13,"id":14},{"sys":23744},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23746},{"url":550,"details":23747,"fileName":556,"contentType":557},{"size":552,"image":23748},{"width":554,"height":555},{"sys":23750,"fields":23753},{"id":23751,"createdAt":23752},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":23754,"slug":23755,"articleIntro":-1,"category":23756},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[23757],{"metadata":23758,"sys":23761,"fields":23768},{"tags":23759,"concepts":23760},[],[],{"space":23762,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23764,"publishedVersion":506,"revision":62,"contentType":23766,"locale":29},{"sys":23763},{"type":12,"linkType":13,"id":14},{"sys":23765},{"id":21,"type":12,"linkType":22},{"sys":23767},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23769,"metaTitle":516,"metaDescription":517,"mainTitle":23770,"subtitle":535,"heroImage":23785,"ctaButton":558,"ctaLink":559},[515],{"data":23771,"content":23772,"nodeType":74},{},[23773,23779],{"data":23774,"content":23775,"nodeType":78},{},[23776],{"data":23777,"marks":23778,"value":527,"nodeType":82},{},[],{"data":23780,"content":23781,"nodeType":87},{},[23782],{"data":23783,"marks":23784,"value":534,"nodeType":82},{},[],{"metadata":23786,"sys":23789,"fields":23794},{"tags":23787,"concepts":23788},[],[],{"space":23790,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23792,"publishedVersion":62,"revision":44,"locale":29},{"sys":23791},{"type":12,"linkType":13,"id":14},{"sys":23793},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23795},{"url":550,"details":23796,"fileName":556,"contentType":557},{"size":552,"image":23797},{"width":554,"height":555},{"sys":23799,"fields":23802},{"id":23800,"createdAt":23801},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":23803,"slug":23804,"articleIntro":23803,"category":23805},"6232 - Echantillons","compte-6232-echantillons",[23806],{"metadata":23807,"sys":23810,"fields":23817},{"tags":23808,"concepts":23809},[],[],{"space":23811,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23813,"publishedVersion":506,"revision":62,"contentType":23815,"locale":29},{"sys":23812},{"type":12,"linkType":13,"id":14},{"sys":23814},{"id":21,"type":12,"linkType":22},{"sys":23816},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23818,"metaTitle":516,"metaDescription":517,"mainTitle":23819,"subtitle":535,"heroImage":23834,"ctaButton":558,"ctaLink":559},[515],{"data":23820,"content":23821,"nodeType":74},{},[23822,23828],{"data":23823,"content":23824,"nodeType":78},{},[23825],{"data":23826,"marks":23827,"value":527,"nodeType":82},{},[],{"data":23829,"content":23830,"nodeType":87},{},[23831],{"data":23832,"marks":23833,"value":534,"nodeType":82},{},[],{"metadata":23835,"sys":23838,"fields":23843},{"tags":23836,"concepts":23837},[],[],{"space":23839,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23841,"publishedVersion":62,"revision":44,"locale":29},{"sys":23840},{"type":12,"linkType":13,"id":14},{"sys":23842},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23844},{"url":550,"details":23845,"fileName":556,"contentType":557},{"size":552,"image":23846},{"width":554,"height":555},{"sys":23848,"fields":23851},{"id":23849,"createdAt":23850},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":23852,"slug":23853,"articleIntro":23852,"category":23854},"Compte 614 - Charges locatives","compte-614-charges-locatives",[23855],{"metadata":23856,"sys":23859,"fields":23866},{"tags":23857,"concepts":23858},[],[],{"space":23860,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23862,"publishedVersion":506,"revision":62,"contentType":23864,"locale":29},{"sys":23861},{"type":12,"linkType":13,"id":14},{"sys":23863},{"id":21,"type":12,"linkType":22},{"sys":23865},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23867,"metaTitle":516,"metaDescription":517,"mainTitle":23868,"subtitle":535,"heroImage":23883,"ctaButton":558,"ctaLink":559},[515],{"data":23869,"content":23870,"nodeType":74},{},[23871,23877],{"data":23872,"content":23873,"nodeType":78},{},[23874],{"data":23875,"marks":23876,"value":527,"nodeType":82},{},[],{"data":23878,"content":23879,"nodeType":87},{},[23880],{"data":23881,"marks":23882,"value":534,"nodeType":82},{},[],{"metadata":23884,"sys":23887,"fields":23892},{"tags":23885,"concepts":23886},[],[],{"space":23888,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23890,"publishedVersion":62,"revision":44,"locale":29},{"sys":23889},{"type":12,"linkType":13,"id":14},{"sys":23891},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23893},{"url":550,"details":23894,"fileName":556,"contentType":557},{"size":552,"image":23895},{"width":554,"height":555},{"sys":23897,"fields":23900},{"id":23898,"createdAt":23899},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":23901,"slug":23902,"articleIntro":23901,"category":23903},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[23904],{"metadata":23905,"sys":23908,"fields":23915},{"tags":23906,"concepts":23907},[],[],{"space":23909,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23911,"publishedVersion":506,"revision":62,"contentType":23913,"locale":29},{"sys":23910},{"type":12,"linkType":13,"id":14},{"sys":23912},{"id":21,"type":12,"linkType":22},{"sys":23914},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23916,"metaTitle":516,"metaDescription":517,"mainTitle":23917,"subtitle":535,"heroImage":23932,"ctaButton":558,"ctaLink":559},[515],{"data":23918,"content":23919,"nodeType":74},{},[23920,23926],{"data":23921,"content":23922,"nodeType":78},{},[23923],{"data":23924,"marks":23925,"value":527,"nodeType":82},{},[],{"data":23927,"content":23928,"nodeType":87},{},[23929],{"data":23930,"marks":23931,"value":534,"nodeType":82},{},[],{"metadata":23933,"sys":23936,"fields":23941},{"tags":23934,"concepts":23935},[],[],{"space":23937,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23939,"publishedVersion":62,"revision":44,"locale":29},{"sys":23938},{"type":12,"linkType":13,"id":14},{"sys":23940},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23942},{"url":550,"details":23943,"fileName":556,"contentType":557},{"size":552,"image":23944},{"width":554,"height":555},{"sys":23946,"fields":23949},{"id":23947,"createdAt":23948},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":23950,"slug":23951,"articleIntro":23950,"category":23952},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[23953],{"metadata":23954,"sys":23957,"fields":23964},{"tags":23955,"concepts":23956},[],[],{"space":23958,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":23960,"publishedVersion":506,"revision":62,"contentType":23962,"locale":29},{"sys":23959},{"type":12,"linkType":13,"id":14},{"sys":23961},{"id":21,"type":12,"linkType":22},{"sys":23963},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":23965,"metaTitle":516,"metaDescription":517,"mainTitle":23966,"subtitle":535,"heroImage":23981,"ctaButton":558,"ctaLink":559},[515],{"data":23967,"content":23968,"nodeType":74},{},[23969,23975],{"data":23970,"content":23971,"nodeType":78},{},[23972],{"data":23973,"marks":23974,"value":527,"nodeType":82},{},[],{"data":23976,"content":23977,"nodeType":87},{},[23978],{"data":23979,"marks":23980,"value":534,"nodeType":82},{},[],{"metadata":23982,"sys":23985,"fields":23990},{"tags":23983,"concepts":23984},[],[],{"space":23986,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":23988,"publishedVersion":62,"revision":44,"locale":29},{"sys":23987},{"type":12,"linkType":13,"id":14},{"sys":23989},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":23991},{"url":550,"details":23992,"fileName":556,"contentType":557},{"size":552,"image":23993},{"width":554,"height":555},{"sys":23995,"fields":23998},{"id":23996,"createdAt":23997},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":23999,"slug":24000,"articleIntro":23999,"category":24001},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[24002],{"metadata":24003,"sys":24006,"fields":24013},{"tags":24004,"concepts":24005},[],[],{"space":24007,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24009,"publishedVersion":506,"revision":62,"contentType":24011,"locale":29},{"sys":24008},{"type":12,"linkType":13,"id":14},{"sys":24010},{"id":21,"type":12,"linkType":22},{"sys":24012},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24014,"metaTitle":516,"metaDescription":517,"mainTitle":24015,"subtitle":535,"heroImage":24030,"ctaButton":558,"ctaLink":559},[515],{"data":24016,"content":24017,"nodeType":74},{},[24018,24024],{"data":24019,"content":24020,"nodeType":78},{},[24021],{"data":24022,"marks":24023,"value":527,"nodeType":82},{},[],{"data":24025,"content":24026,"nodeType":87},{},[24027],{"data":24028,"marks":24029,"value":534,"nodeType":82},{},[],{"metadata":24031,"sys":24034,"fields":24039},{"tags":24032,"concepts":24033},[],[],{"space":24035,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24037,"publishedVersion":62,"revision":44,"locale":29},{"sys":24036},{"type":12,"linkType":13,"id":14},{"sys":24038},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24040},{"url":550,"details":24041,"fileName":556,"contentType":557},{"size":552,"image":24042},{"width":554,"height":555},{"sys":24044,"fields":24047},{"id":24045,"createdAt":24046},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":24048,"slug":24049,"articleIntro":-1,"category":24050},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[24051],{"metadata":24052,"sys":24055,"fields":24062},{"tags":24053,"concepts":24054},[],[],{"space":24056,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24058,"publishedVersion":506,"revision":62,"contentType":24060,"locale":29},{"sys":24057},{"type":12,"linkType":13,"id":14},{"sys":24059},{"id":21,"type":12,"linkType":22},{"sys":24061},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24063,"metaTitle":516,"metaDescription":517,"mainTitle":24064,"subtitle":535,"heroImage":24079,"ctaButton":558,"ctaLink":559},[515],{"data":24065,"content":24066,"nodeType":74},{},[24067,24073],{"data":24068,"content":24069,"nodeType":78},{},[24070],{"data":24071,"marks":24072,"value":527,"nodeType":82},{},[],{"data":24074,"content":24075,"nodeType":87},{},[24076],{"data":24077,"marks":24078,"value":534,"nodeType":82},{},[],{"metadata":24080,"sys":24083,"fields":24088},{"tags":24081,"concepts":24082},[],[],{"space":24084,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24086,"publishedVersion":62,"revision":44,"locale":29},{"sys":24085},{"type":12,"linkType":13,"id":14},{"sys":24087},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24089},{"url":550,"details":24090,"fileName":556,"contentType":557},{"size":552,"image":24091},{"width":554,"height":555},{"sys":24093,"fields":24096},{"id":24094,"createdAt":24095},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":24097,"slug":24098,"articleIntro":24097,"category":24099},"Compte 2184 - Mobilier","compte-2184-mobilier",[24100],{"metadata":24101,"sys":24104,"fields":24111},{"tags":24102,"concepts":24103},[],[],{"space":24105,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24107,"publishedVersion":506,"revision":62,"contentType":24109,"locale":29},{"sys":24106},{"type":12,"linkType":13,"id":14},{"sys":24108},{"id":21,"type":12,"linkType":22},{"sys":24110},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24112,"metaTitle":516,"metaDescription":517,"mainTitle":24113,"subtitle":535,"heroImage":24128,"ctaButton":558,"ctaLink":559},[515],{"data":24114,"content":24115,"nodeType":74},{},[24116,24122],{"data":24117,"content":24118,"nodeType":78},{},[24119],{"data":24120,"marks":24121,"value":527,"nodeType":82},{},[],{"data":24123,"content":24124,"nodeType":87},{},[24125],{"data":24126,"marks":24127,"value":534,"nodeType":82},{},[],{"metadata":24129,"sys":24132,"fields":24137},{"tags":24130,"concepts":24131},[],[],{"space":24133,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24135,"publishedVersion":62,"revision":44,"locale":29},{"sys":24134},{"type":12,"linkType":13,"id":14},{"sys":24136},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24138},{"url":550,"details":24139,"fileName":556,"contentType":557},{"size":552,"image":24140},{"width":554,"height":555},{"sys":24142,"fields":24145},{"id":24143,"createdAt":24144},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":24146,"slug":24147,"articleIntro":24146,"category":24148},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[24149],{"metadata":24150,"sys":24153,"fields":24160},{"tags":24151,"concepts":24152},[],[],{"space":24154,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24156,"publishedVersion":506,"revision":62,"contentType":24158,"locale":29},{"sys":24155},{"type":12,"linkType":13,"id":14},{"sys":24157},{"id":21,"type":12,"linkType":22},{"sys":24159},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24161,"metaTitle":516,"metaDescription":517,"mainTitle":24162,"subtitle":535,"heroImage":24177,"ctaButton":558,"ctaLink":559},[515],{"data":24163,"content":24164,"nodeType":74},{},[24165,24171],{"data":24166,"content":24167,"nodeType":78},{},[24168],{"data":24169,"marks":24170,"value":527,"nodeType":82},{},[],{"data":24172,"content":24173,"nodeType":87},{},[24174],{"data":24175,"marks":24176,"value":534,"nodeType":82},{},[],{"metadata":24178,"sys":24181,"fields":24186},{"tags":24179,"concepts":24180},[],[],{"space":24182,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24184,"publishedVersion":62,"revision":44,"locale":29},{"sys":24183},{"type":12,"linkType":13,"id":14},{"sys":24185},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24187},{"url":550,"details":24188,"fileName":556,"contentType":557},{"size":552,"image":24189},{"width":554,"height":555},{"sys":24191,"fields":24194},{"id":24192,"createdAt":24193},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":24195,"slug":24196,"articleIntro":24197,"category":24198},"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.",[24199],{"metadata":24200,"sys":24203,"fields":24210},{"tags":24201,"concepts":24202},[],[],{"space":24204,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24206,"publishedVersion":506,"revision":62,"contentType":24208,"locale":29},{"sys":24205},{"type":12,"linkType":13,"id":14},{"sys":24207},{"id":21,"type":12,"linkType":22},{"sys":24209},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24211,"metaTitle":516,"metaDescription":517,"mainTitle":24212,"subtitle":535,"heroImage":24227,"ctaButton":558,"ctaLink":559},[515],{"data":24213,"content":24214,"nodeType":74},{},[24215,24221],{"data":24216,"content":24217,"nodeType":78},{},[24218],{"data":24219,"marks":24220,"value":527,"nodeType":82},{},[],{"data":24222,"content":24223,"nodeType":87},{},[24224],{"data":24225,"marks":24226,"value":534,"nodeType":82},{},[],{"metadata":24228,"sys":24231,"fields":24236},{"tags":24229,"concepts":24230},[],[],{"space":24232,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24234,"publishedVersion":62,"revision":44,"locale":29},{"sys":24233},{"type":12,"linkType":13,"id":14},{"sys":24235},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24237},{"url":550,"details":24238,"fileName":556,"contentType":557},{"size":552,"image":24239},{"width":554,"height":555},{"sys":24241,"fields":24244},{"id":24242,"createdAt":24243},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":24245,"slug":24246,"articleIntro":24245,"category":24247},"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",[24248],{"metadata":24249,"sys":24252,"fields":24259},{"tags":24250,"concepts":24251},[],[],{"space":24253,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24255,"publishedVersion":506,"revision":62,"contentType":24257,"locale":29},{"sys":24254},{"type":12,"linkType":13,"id":14},{"sys":24256},{"id":21,"type":12,"linkType":22},{"sys":24258},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24260,"metaTitle":516,"metaDescription":517,"mainTitle":24261,"subtitle":535,"heroImage":24276,"ctaButton":558,"ctaLink":559},[515],{"data":24262,"content":24263,"nodeType":74},{},[24264,24270],{"data":24265,"content":24266,"nodeType":78},{},[24267],{"data":24268,"marks":24269,"value":527,"nodeType":82},{},[],{"data":24271,"content":24272,"nodeType":87},{},[24273],{"data":24274,"marks":24275,"value":534,"nodeType":82},{},[],{"metadata":24277,"sys":24280,"fields":24285},{"tags":24278,"concepts":24279},[],[],{"space":24281,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24283,"publishedVersion":62,"revision":44,"locale":29},{"sys":24282},{"type":12,"linkType":13,"id":14},{"sys":24284},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24286},{"url":550,"details":24287,"fileName":556,"contentType":557},{"size":552,"image":24288},{"width":554,"height":555},{"sys":24290,"fields":24293},{"id":24291,"createdAt":24292},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":24294,"slug":24295,"articleIntro":24294,"category":24296},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[24297],{"metadata":24298,"sys":24301,"fields":24308},{"tags":24299,"concepts":24300},[],[],{"space":24302,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24304,"publishedVersion":506,"revision":62,"contentType":24306,"locale":29},{"sys":24303},{"type":12,"linkType":13,"id":14},{"sys":24305},{"id":21,"type":12,"linkType":22},{"sys":24307},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24309,"metaTitle":516,"metaDescription":517,"mainTitle":24310,"subtitle":535,"heroImage":24325,"ctaButton":558,"ctaLink":559},[515],{"data":24311,"content":24312,"nodeType":74},{},[24313,24319],{"data":24314,"content":24315,"nodeType":78},{},[24316],{"data":24317,"marks":24318,"value":527,"nodeType":82},{},[],{"data":24320,"content":24321,"nodeType":87},{},[24322],{"data":24323,"marks":24324,"value":534,"nodeType":82},{},[],{"metadata":24326,"sys":24329,"fields":24334},{"tags":24327,"concepts":24328},[],[],{"space":24330,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24332,"publishedVersion":62,"revision":44,"locale":29},{"sys":24331},{"type":12,"linkType":13,"id":14},{"sys":24333},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24335},{"url":550,"details":24336,"fileName":556,"contentType":557},{"size":552,"image":24337},{"width":554,"height":555},{"sys":24339,"fields":24342},{"id":24340,"createdAt":24341},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":24343,"slug":24344,"articleIntro":-1,"category":24345},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[24346],{"metadata":24347,"sys":24350,"fields":24357},{"tags":24348,"concepts":24349},[],[],{"space":24351,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24353,"publishedVersion":506,"revision":62,"contentType":24355,"locale":29},{"sys":24352},{"type":12,"linkType":13,"id":14},{"sys":24354},{"id":21,"type":12,"linkType":22},{"sys":24356},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24358,"metaTitle":516,"metaDescription":517,"mainTitle":24359,"subtitle":535,"heroImage":24374,"ctaButton":558,"ctaLink":559},[515],{"data":24360,"content":24361,"nodeType":74},{},[24362,24368],{"data":24363,"content":24364,"nodeType":78},{},[24365],{"data":24366,"marks":24367,"value":527,"nodeType":82},{},[],{"data":24369,"content":24370,"nodeType":87},{},[24371],{"data":24372,"marks":24373,"value":534,"nodeType":82},{},[],{"metadata":24375,"sys":24378,"fields":24383},{"tags":24376,"concepts":24377},[],[],{"space":24379,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24381,"publishedVersion":62,"revision":44,"locale":29},{"sys":24380},{"type":12,"linkType":13,"id":14},{"sys":24382},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24384},{"url":550,"details":24385,"fileName":556,"contentType":557},{"size":552,"image":24386},{"width":554,"height":555},{"sys":24388,"fields":24391},{"id":24389,"createdAt":24390},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":24392,"slug":24393,"articleIntro":-1,"category":24394},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[24395],{"metadata":24396,"sys":24399,"fields":24406},{"tags":24397,"concepts":24398},[],[],{"space":24400,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24402,"publishedVersion":506,"revision":62,"contentType":24404,"locale":29},{"sys":24401},{"type":12,"linkType":13,"id":14},{"sys":24403},{"id":21,"type":12,"linkType":22},{"sys":24405},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24407,"metaTitle":516,"metaDescription":517,"mainTitle":24408,"subtitle":535,"heroImage":24423,"ctaButton":558,"ctaLink":559},[515],{"data":24409,"content":24410,"nodeType":74},{},[24411,24417],{"data":24412,"content":24413,"nodeType":78},{},[24414],{"data":24415,"marks":24416,"value":527,"nodeType":82},{},[],{"data":24418,"content":24419,"nodeType":87},{},[24420],{"data":24421,"marks":24422,"value":534,"nodeType":82},{},[],{"metadata":24424,"sys":24427,"fields":24432},{"tags":24425,"concepts":24426},[],[],{"space":24428,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24430,"publishedVersion":62,"revision":44,"locale":29},{"sys":24429},{"type":12,"linkType":13,"id":14},{"sys":24431},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24433},{"url":550,"details":24434,"fileName":556,"contentType":557},{"size":552,"image":24435},{"width":554,"height":555},{"sys":24437,"fields":24438},{"id":15,"createdAt":17},{"title":31,"slug":491,"articleIntro":31,"category":24439},[24440],{"metadata":24441,"sys":24444,"fields":24451},{"tags":24442,"concepts":24443},[],[],{"space":24445,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24447,"publishedVersion":506,"revision":62,"contentType":24449,"locale":29},{"sys":24446},{"type":12,"linkType":13,"id":14},{"sys":24448},{"id":21,"type":12,"linkType":22},{"sys":24450},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24452,"metaTitle":516,"metaDescription":517,"mainTitle":24453,"subtitle":535,"heroImage":24468,"ctaButton":558,"ctaLink":559},[515],{"data":24454,"content":24455,"nodeType":74},{},[24456,24462],{"data":24457,"content":24458,"nodeType":78},{},[24459],{"data":24460,"marks":24461,"value":527,"nodeType":82},{},[],{"data":24463,"content":24464,"nodeType":87},{},[24465],{"data":24466,"marks":24467,"value":534,"nodeType":82},{},[],{"metadata":24469,"sys":24472,"fields":24477},{"tags":24470,"concepts":24471},[],[],{"space":24473,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24475,"publishedVersion":62,"revision":44,"locale":29},{"sys":24474},{"type":12,"linkType":13,"id":14},{"sys":24476},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24478},{"url":550,"details":24479,"fileName":556,"contentType":557},{"size":552,"image":24480},{"width":554,"height":555},{"sys":24482,"fields":24485},{"id":24483,"createdAt":24484},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":24486,"slug":24487,"articleIntro":24486,"category":24488},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[24489],{"metadata":24490,"sys":24493,"fields":24500},{"tags":24491,"concepts":24492},[],[],{"space":24494,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24496,"publishedVersion":506,"revision":62,"contentType":24498,"locale":29},{"sys":24495},{"type":12,"linkType":13,"id":14},{"sys":24497},{"id":21,"type":12,"linkType":22},{"sys":24499},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24501,"metaTitle":516,"metaDescription":517,"mainTitle":24502,"subtitle":535,"heroImage":24517,"ctaButton":558,"ctaLink":559},[515],{"data":24503,"content":24504,"nodeType":74},{},[24505,24511],{"data":24506,"content":24507,"nodeType":78},{},[24508],{"data":24509,"marks":24510,"value":527,"nodeType":82},{},[],{"data":24512,"content":24513,"nodeType":87},{},[24514],{"data":24515,"marks":24516,"value":534,"nodeType":82},{},[],{"metadata":24518,"sys":24521,"fields":24526},{"tags":24519,"concepts":24520},[],[],{"space":24522,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24524,"publishedVersion":62,"revision":44,"locale":29},{"sys":24523},{"type":12,"linkType":13,"id":14},{"sys":24525},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24527},{"url":550,"details":24528,"fileName":556,"contentType":557},{"size":552,"image":24529},{"width":554,"height":555},{"sys":24531,"fields":24534},{"id":24532,"createdAt":24533},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":24535,"slug":24536,"articleIntro":24537,"category":24538},"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.",[24539],{"metadata":24540,"sys":24543,"fields":24550},{"tags":24541,"concepts":24542},[],[],{"space":24544,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24546,"publishedVersion":506,"revision":62,"contentType":24548,"locale":29},{"sys":24545},{"type":12,"linkType":13,"id":14},{"sys":24547},{"id":21,"type":12,"linkType":22},{"sys":24549},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24551,"metaTitle":516,"metaDescription":517,"mainTitle":24552,"subtitle":535,"heroImage":24567,"ctaButton":558,"ctaLink":559},[515],{"data":24553,"content":24554,"nodeType":74},{},[24555,24561],{"data":24556,"content":24557,"nodeType":78},{},[24558],{"data":24559,"marks":24560,"value":527,"nodeType":82},{},[],{"data":24562,"content":24563,"nodeType":87},{},[24564],{"data":24565,"marks":24566,"value":534,"nodeType":82},{},[],{"metadata":24568,"sys":24571,"fields":24576},{"tags":24569,"concepts":24570},[],[],{"space":24572,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24574,"publishedVersion":62,"revision":44,"locale":29},{"sys":24573},{"type":12,"linkType":13,"id":14},{"sys":24575},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24577},{"url":550,"details":24578,"fileName":556,"contentType":557},{"size":552,"image":24579},{"width":554,"height":555},{"sys":24581,"fields":24584},{"id":24582,"createdAt":24583},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":24585,"slug":24586,"articleIntro":24585,"category":24587},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[24588],{"metadata":24589,"sys":24592,"fields":24599},{"tags":24590,"concepts":24591},[],[],{"space":24593,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24595,"publishedVersion":506,"revision":62,"contentType":24597,"locale":29},{"sys":24594},{"type":12,"linkType":13,"id":14},{"sys":24596},{"id":21,"type":12,"linkType":22},{"sys":24598},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24600,"metaTitle":516,"metaDescription":517,"mainTitle":24601,"subtitle":535,"heroImage":24616,"ctaButton":558,"ctaLink":559},[515],{"data":24602,"content":24603,"nodeType":74},{},[24604,24610],{"data":24605,"content":24606,"nodeType":78},{},[24607],{"data":24608,"marks":24609,"value":527,"nodeType":82},{},[],{"data":24611,"content":24612,"nodeType":87},{},[24613],{"data":24614,"marks":24615,"value":534,"nodeType":82},{},[],{"metadata":24617,"sys":24620,"fields":24625},{"tags":24618,"concepts":24619},[],[],{"space":24621,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24623,"publishedVersion":62,"revision":44,"locale":29},{"sys":24622},{"type":12,"linkType":13,"id":14},{"sys":24624},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24626},{"url":550,"details":24627,"fileName":556,"contentType":557},{"size":552,"image":24628},{"width":554,"height":555},{"sys":24630,"fields":24633},{"id":24631,"createdAt":24632},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":24634,"slug":24635,"articleIntro":24634,"category":24636},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[24637],{"metadata":24638,"sys":24641,"fields":24648},{"tags":24639,"concepts":24640},[],[],{"space":24642,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24644,"publishedVersion":506,"revision":62,"contentType":24646,"locale":29},{"sys":24643},{"type":12,"linkType":13,"id":14},{"sys":24645},{"id":21,"type":12,"linkType":22},{"sys":24647},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24649,"metaTitle":516,"metaDescription":517,"mainTitle":24650,"subtitle":535,"heroImage":24665,"ctaButton":558,"ctaLink":559},[515],{"data":24651,"content":24652,"nodeType":74},{},[24653,24659],{"data":24654,"content":24655,"nodeType":78},{},[24656],{"data":24657,"marks":24658,"value":527,"nodeType":82},{},[],{"data":24660,"content":24661,"nodeType":87},{},[24662],{"data":24663,"marks":24664,"value":534,"nodeType":82},{},[],{"metadata":24666,"sys":24669,"fields":24674},{"tags":24667,"concepts":24668},[],[],{"space":24670,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24672,"publishedVersion":62,"revision":44,"locale":29},{"sys":24671},{"type":12,"linkType":13,"id":14},{"sys":24673},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24675},{"url":550,"details":24676,"fileName":556,"contentType":557},{"size":552,"image":24677},{"width":554,"height":555},{"sys":24679,"fields":24682},{"id":24680,"createdAt":24681},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":24683,"slug":24684,"articleIntro":-1,"category":24685},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[24686],{"metadata":24687,"sys":24690,"fields":24697},{"tags":24688,"concepts":24689},[],[],{"space":24691,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24693,"publishedVersion":506,"revision":62,"contentType":24695,"locale":29},{"sys":24692},{"type":12,"linkType":13,"id":14},{"sys":24694},{"id":21,"type":12,"linkType":22},{"sys":24696},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24698,"metaTitle":516,"metaDescription":517,"mainTitle":24699,"subtitle":535,"heroImage":24714,"ctaButton":558,"ctaLink":559},[515],{"data":24700,"content":24701,"nodeType":74},{},[24702,24708],{"data":24703,"content":24704,"nodeType":78},{},[24705],{"data":24706,"marks":24707,"value":527,"nodeType":82},{},[],{"data":24709,"content":24710,"nodeType":87},{},[24711],{"data":24712,"marks":24713,"value":534,"nodeType":82},{},[],{"metadata":24715,"sys":24718,"fields":24723},{"tags":24716,"concepts":24717},[],[],{"space":24719,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24721,"publishedVersion":62,"revision":44,"locale":29},{"sys":24720},{"type":12,"linkType":13,"id":14},{"sys":24722},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24724},{"url":550,"details":24725,"fileName":556,"contentType":557},{"size":552,"image":24726},{"width":554,"height":555},{"sys":24728,"fields":24731},{"id":24729,"createdAt":24730},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":24732,"slug":24733,"articleIntro":24732,"category":24734},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[24735],{"metadata":24736,"sys":24739,"fields":24746},{"tags":24737,"concepts":24738},[],[],{"space":24740,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24742,"publishedVersion":506,"revision":62,"contentType":24744,"locale":29},{"sys":24741},{"type":12,"linkType":13,"id":14},{"sys":24743},{"id":21,"type":12,"linkType":22},{"sys":24745},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24747,"metaTitle":516,"metaDescription":517,"mainTitle":24748,"subtitle":535,"heroImage":24763,"ctaButton":558,"ctaLink":559},[515],{"data":24749,"content":24750,"nodeType":74},{},[24751,24757],{"data":24752,"content":24753,"nodeType":78},{},[24754],{"data":24755,"marks":24756,"value":527,"nodeType":82},{},[],{"data":24758,"content":24759,"nodeType":87},{},[24760],{"data":24761,"marks":24762,"value":534,"nodeType":82},{},[],{"metadata":24764,"sys":24767,"fields":24772},{"tags":24765,"concepts":24766},[],[],{"space":24768,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24770,"publishedVersion":62,"revision":44,"locale":29},{"sys":24769},{"type":12,"linkType":13,"id":14},{"sys":24771},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24773},{"url":550,"details":24774,"fileName":556,"contentType":557},{"size":552,"image":24775},{"width":554,"height":555},{"sys":24777,"fields":24779},{"id":24778,"createdAt":17},"IZVxgFtKjx89x5I04Z8oh",{"title":24780,"slug":24781,"articleIntro":24780,"category":24782},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[24783],{"metadata":24784,"sys":24787,"fields":24794},{"tags":24785,"concepts":24786},[],[],{"space":24788,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24790,"publishedVersion":506,"revision":62,"contentType":24792,"locale":29},{"sys":24789},{"type":12,"linkType":13,"id":14},{"sys":24791},{"id":21,"type":12,"linkType":22},{"sys":24793},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24795,"metaTitle":516,"metaDescription":517,"mainTitle":24796,"subtitle":535,"heroImage":24811,"ctaButton":558,"ctaLink":559},[515],{"data":24797,"content":24798,"nodeType":74},{},[24799,24805],{"data":24800,"content":24801,"nodeType":78},{},[24802],{"data":24803,"marks":24804,"value":527,"nodeType":82},{},[],{"data":24806,"content":24807,"nodeType":87},{},[24808],{"data":24809,"marks":24810,"value":534,"nodeType":82},{},[],{"metadata":24812,"sys":24815,"fields":24820},{"tags":24813,"concepts":24814},[],[],{"space":24816,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24818,"publishedVersion":62,"revision":44,"locale":29},{"sys":24817},{"type":12,"linkType":13,"id":14},{"sys":24819},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24821},{"url":550,"details":24822,"fileName":556,"contentType":557},{"size":552,"image":24823},{"width":554,"height":555},{"sys":24825,"fields":24828},{"id":24826,"createdAt":24827},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":24829,"slug":24830,"articleIntro":24829,"category":24831},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[24832],{"metadata":24833,"sys":24836,"fields":24843},{"tags":24834,"concepts":24835},[],[],{"space":24837,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24839,"publishedVersion":506,"revision":62,"contentType":24841,"locale":29},{"sys":24838},{"type":12,"linkType":13,"id":14},{"sys":24840},{"id":21,"type":12,"linkType":22},{"sys":24842},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24844,"metaTitle":516,"metaDescription":517,"mainTitle":24845,"subtitle":535,"heroImage":24860,"ctaButton":558,"ctaLink":559},[515],{"data":24846,"content":24847,"nodeType":74},{},[24848,24854],{"data":24849,"content":24850,"nodeType":78},{},[24851],{"data":24852,"marks":24853,"value":527,"nodeType":82},{},[],{"data":24855,"content":24856,"nodeType":87},{},[24857],{"data":24858,"marks":24859,"value":534,"nodeType":82},{},[],{"metadata":24861,"sys":24864,"fields":24869},{"tags":24862,"concepts":24863},[],[],{"space":24865,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24867,"publishedVersion":62,"revision":44,"locale":29},{"sys":24866},{"type":12,"linkType":13,"id":14},{"sys":24868},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24870},{"url":550,"details":24871,"fileName":556,"contentType":557},{"size":552,"image":24872},{"width":554,"height":555},{"sys":24874,"fields":24877},{"id":24875,"createdAt":24876},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":24878,"slug":24879,"articleIntro":24878,"category":24880},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[24881],{"metadata":24882,"sys":24885,"fields":24892},{"tags":24883,"concepts":24884},[],[],{"space":24886,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24888,"publishedVersion":506,"revision":62,"contentType":24890,"locale":29},{"sys":24887},{"type":12,"linkType":13,"id":14},{"sys":24889},{"id":21,"type":12,"linkType":22},{"sys":24891},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24893,"metaTitle":516,"metaDescription":517,"mainTitle":24894,"subtitle":535,"heroImage":24909,"ctaButton":558,"ctaLink":559},[515],{"data":24895,"content":24896,"nodeType":74},{},[24897,24903],{"data":24898,"content":24899,"nodeType":78},{},[24900],{"data":24901,"marks":24902,"value":527,"nodeType":82},{},[],{"data":24904,"content":24905,"nodeType":87},{},[24906],{"data":24907,"marks":24908,"value":534,"nodeType":82},{},[],{"metadata":24910,"sys":24913,"fields":24918},{"tags":24911,"concepts":24912},[],[],{"space":24914,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24916,"publishedVersion":62,"revision":44,"locale":29},{"sys":24915},{"type":12,"linkType":13,"id":14},{"sys":24917},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24919},{"url":550,"details":24920,"fileName":556,"contentType":557},{"size":552,"image":24921},{"width":554,"height":555},{"sys":24923,"fields":24926},{"id":24924,"createdAt":24925},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":24927,"slug":24928,"articleIntro":24927,"category":24929},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[24930],{"metadata":24931,"sys":24934,"fields":24941},{"tags":24932,"concepts":24933},[],[],{"space":24935,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24937,"publishedVersion":506,"revision":62,"contentType":24939,"locale":29},{"sys":24936},{"type":12,"linkType":13,"id":14},{"sys":24938},{"id":21,"type":12,"linkType":22},{"sys":24940},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24942,"metaTitle":516,"metaDescription":517,"mainTitle":24943,"subtitle":535,"heroImage":24958,"ctaButton":558,"ctaLink":559},[515],{"data":24944,"content":24945,"nodeType":74},{},[24946,24952],{"data":24947,"content":24948,"nodeType":78},{},[24949],{"data":24950,"marks":24951,"value":527,"nodeType":82},{},[],{"data":24953,"content":24954,"nodeType":87},{},[24955],{"data":24956,"marks":24957,"value":534,"nodeType":82},{},[],{"metadata":24959,"sys":24962,"fields":24967},{"tags":24960,"concepts":24961},[],[],{"space":24963,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":24965,"publishedVersion":62,"revision":44,"locale":29},{"sys":24964},{"type":12,"linkType":13,"id":14},{"sys":24966},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":24968},{"url":550,"details":24969,"fileName":556,"contentType":557},{"size":552,"image":24970},{"width":554,"height":555},{"sys":24972,"fields":24975},{"id":24973,"createdAt":24974},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":24976,"slug":24977,"articleIntro":24976,"category":24978},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[24979],{"metadata":24980,"sys":24983,"fields":24990},{"tags":24981,"concepts":24982},[],[],{"space":24984,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":24986,"publishedVersion":506,"revision":62,"contentType":24988,"locale":29},{"sys":24985},{"type":12,"linkType":13,"id":14},{"sys":24987},{"id":21,"type":12,"linkType":22},{"sys":24989},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":24991,"metaTitle":516,"metaDescription":517,"mainTitle":24992,"subtitle":535,"heroImage":25007,"ctaButton":558,"ctaLink":559},[515],{"data":24993,"content":24994,"nodeType":74},{},[24995,25001],{"data":24996,"content":24997,"nodeType":78},{},[24998],{"data":24999,"marks":25000,"value":527,"nodeType":82},{},[],{"data":25002,"content":25003,"nodeType":87},{},[25004],{"data":25005,"marks":25006,"value":534,"nodeType":82},{},[],{"metadata":25008,"sys":25011,"fields":25016},{"tags":25009,"concepts":25010},[],[],{"space":25012,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25014,"publishedVersion":62,"revision":44,"locale":29},{"sys":25013},{"type":12,"linkType":13,"id":14},{"sys":25015},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25017},{"url":550,"details":25018,"fileName":556,"contentType":557},{"size":552,"image":25019},{"width":554,"height":555},{"sys":25021,"fields":25024},{"id":25022,"createdAt":25023},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":25025,"slug":25026,"articleIntro":-1,"category":25027},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[25028],{"metadata":25029,"sys":25032,"fields":25039},{"tags":25030,"concepts":25031},[],[],{"space":25033,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25035,"publishedVersion":506,"revision":62,"contentType":25037,"locale":29},{"sys":25034},{"type":12,"linkType":13,"id":14},{"sys":25036},{"id":21,"type":12,"linkType":22},{"sys":25038},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25040,"metaTitle":516,"metaDescription":517,"mainTitle":25041,"subtitle":535,"heroImage":25056,"ctaButton":558,"ctaLink":559},[515],{"data":25042,"content":25043,"nodeType":74},{},[25044,25050],{"data":25045,"content":25046,"nodeType":78},{},[25047],{"data":25048,"marks":25049,"value":527,"nodeType":82},{},[],{"data":25051,"content":25052,"nodeType":87},{},[25053],{"data":25054,"marks":25055,"value":534,"nodeType":82},{},[],{"metadata":25057,"sys":25060,"fields":25065},{"tags":25058,"concepts":25059},[],[],{"space":25061,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25063,"publishedVersion":62,"revision":44,"locale":29},{"sys":25062},{"type":12,"linkType":13,"id":14},{"sys":25064},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25066},{"url":550,"details":25067,"fileName":556,"contentType":557},{"size":552,"image":25068},{"width":554,"height":555},{"sys":25070,"fields":25073},{"id":25071,"createdAt":25072},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":25074,"slug":25075,"articleIntro":25074,"category":25076},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[25077],{"metadata":25078,"sys":25081,"fields":25088},{"tags":25079,"concepts":25080},[],[],{"space":25082,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25084,"publishedVersion":506,"revision":62,"contentType":25086,"locale":29},{"sys":25083},{"type":12,"linkType":13,"id":14},{"sys":25085},{"id":21,"type":12,"linkType":22},{"sys":25087},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25089,"metaTitle":516,"metaDescription":517,"mainTitle":25090,"subtitle":535,"heroImage":25105,"ctaButton":558,"ctaLink":559},[515],{"data":25091,"content":25092,"nodeType":74},{},[25093,25099],{"data":25094,"content":25095,"nodeType":78},{},[25096],{"data":25097,"marks":25098,"value":527,"nodeType":82},{},[],{"data":25100,"content":25101,"nodeType":87},{},[25102],{"data":25103,"marks":25104,"value":534,"nodeType":82},{},[],{"metadata":25106,"sys":25109,"fields":25114},{"tags":25107,"concepts":25108},[],[],{"space":25110,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25112,"publishedVersion":62,"revision":44,"locale":29},{"sys":25111},{"type":12,"linkType":13,"id":14},{"sys":25113},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25115},{"url":550,"details":25116,"fileName":556,"contentType":557},{"size":552,"image":25117},{"width":554,"height":555},{"sys":25119,"fields":25122},{"id":25120,"createdAt":25121},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":25123,"slug":25124,"articleIntro":25123,"category":25125},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[25126],{"metadata":25127,"sys":25130,"fields":25137},{"tags":25128,"concepts":25129},[],[],{"space":25131,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25133,"publishedVersion":506,"revision":62,"contentType":25135,"locale":29},{"sys":25132},{"type":12,"linkType":13,"id":14},{"sys":25134},{"id":21,"type":12,"linkType":22},{"sys":25136},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25138,"metaTitle":516,"metaDescription":517,"mainTitle":25139,"subtitle":535,"heroImage":25154,"ctaButton":558,"ctaLink":559},[515],{"data":25140,"content":25141,"nodeType":74},{},[25142,25148],{"data":25143,"content":25144,"nodeType":78},{},[25145],{"data":25146,"marks":25147,"value":527,"nodeType":82},{},[],{"data":25149,"content":25150,"nodeType":87},{},[25151],{"data":25152,"marks":25153,"value":534,"nodeType":82},{},[],{"metadata":25155,"sys":25158,"fields":25163},{"tags":25156,"concepts":25157},[],[],{"space":25159,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25161,"publishedVersion":62,"revision":44,"locale":29},{"sys":25160},{"type":12,"linkType":13,"id":14},{"sys":25162},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25164},{"url":550,"details":25165,"fileName":556,"contentType":557},{"size":552,"image":25166},{"width":554,"height":555},{"sys":25168,"fields":25171},{"id":25169,"createdAt":25170},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":25172,"slug":25173,"articleIntro":25172,"category":25174},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[25175],{"metadata":25176,"sys":25179,"fields":25186},{"tags":25177,"concepts":25178},[],[],{"space":25180,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25182,"publishedVersion":506,"revision":62,"contentType":25184,"locale":29},{"sys":25181},{"type":12,"linkType":13,"id":14},{"sys":25183},{"id":21,"type":12,"linkType":22},{"sys":25185},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25187,"metaTitle":516,"metaDescription":517,"mainTitle":25188,"subtitle":535,"heroImage":25203,"ctaButton":558,"ctaLink":559},[515],{"data":25189,"content":25190,"nodeType":74},{},[25191,25197],{"data":25192,"content":25193,"nodeType":78},{},[25194],{"data":25195,"marks":25196,"value":527,"nodeType":82},{},[],{"data":25198,"content":25199,"nodeType":87},{},[25200],{"data":25201,"marks":25202,"value":534,"nodeType":82},{},[],{"metadata":25204,"sys":25207,"fields":25212},{"tags":25205,"concepts":25206},[],[],{"space":25208,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25210,"publishedVersion":62,"revision":44,"locale":29},{"sys":25209},{"type":12,"linkType":13,"id":14},{"sys":25211},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25213},{"url":550,"details":25214,"fileName":556,"contentType":557},{"size":552,"image":25215},{"width":554,"height":555},{"sys":25217,"fields":25220},{"id":25218,"createdAt":25219},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":25221,"slug":25222,"articleIntro":25221,"category":25223},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[25224],{"metadata":25225,"sys":25228,"fields":25235},{"tags":25226,"concepts":25227},[],[],{"space":25229,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25231,"publishedVersion":506,"revision":62,"contentType":25233,"locale":29},{"sys":25230},{"type":12,"linkType":13,"id":14},{"sys":25232},{"id":21,"type":12,"linkType":22},{"sys":25234},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25236,"metaTitle":516,"metaDescription":517,"mainTitle":25237,"subtitle":535,"heroImage":25252,"ctaButton":558,"ctaLink":559},[515],{"data":25238,"content":25239,"nodeType":74},{},[25240,25246],{"data":25241,"content":25242,"nodeType":78},{},[25243],{"data":25244,"marks":25245,"value":527,"nodeType":82},{},[],{"data":25247,"content":25248,"nodeType":87},{},[25249],{"data":25250,"marks":25251,"value":534,"nodeType":82},{},[],{"metadata":25253,"sys":25256,"fields":25261},{"tags":25254,"concepts":25255},[],[],{"space":25257,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25259,"publishedVersion":62,"revision":44,"locale":29},{"sys":25258},{"type":12,"linkType":13,"id":14},{"sys":25260},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25262},{"url":550,"details":25263,"fileName":556,"contentType":557},{"size":552,"image":25264},{"width":554,"height":555},{"sys":25266,"fields":25269},{"id":25267,"createdAt":25268},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":25270,"slug":25271,"articleIntro":25270,"category":25272},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[25273],{"metadata":25274,"sys":25277,"fields":25284},{"tags":25275,"concepts":25276},[],[],{"space":25278,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25280,"publishedVersion":506,"revision":62,"contentType":25282,"locale":29},{"sys":25279},{"type":12,"linkType":13,"id":14},{"sys":25281},{"id":21,"type":12,"linkType":22},{"sys":25283},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25285,"metaTitle":516,"metaDescription":517,"mainTitle":25286,"subtitle":535,"heroImage":25301,"ctaButton":558,"ctaLink":559},[515],{"data":25287,"content":25288,"nodeType":74},{},[25289,25295],{"data":25290,"content":25291,"nodeType":78},{},[25292],{"data":25293,"marks":25294,"value":527,"nodeType":82},{},[],{"data":25296,"content":25297,"nodeType":87},{},[25298],{"data":25299,"marks":25300,"value":534,"nodeType":82},{},[],{"metadata":25302,"sys":25305,"fields":25310},{"tags":25303,"concepts":25304},[],[],{"space":25306,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25308,"publishedVersion":62,"revision":44,"locale":29},{"sys":25307},{"type":12,"linkType":13,"id":14},{"sys":25309},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25311},{"url":550,"details":25312,"fileName":556,"contentType":557},{"size":552,"image":25313},{"width":554,"height":555},{"sys":25315,"fields":25318},{"id":25316,"createdAt":25317},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":25319,"slug":25320,"articleIntro":-1,"category":25321},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[25322],{"metadata":25323,"sys":25326,"fields":25333},{"tags":25324,"concepts":25325},[],[],{"space":25327,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25329,"publishedVersion":506,"revision":62,"contentType":25331,"locale":29},{"sys":25328},{"type":12,"linkType":13,"id":14},{"sys":25330},{"id":21,"type":12,"linkType":22},{"sys":25332},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25334,"metaTitle":516,"metaDescription":517,"mainTitle":25335,"subtitle":535,"heroImage":25350,"ctaButton":558,"ctaLink":559},[515],{"data":25336,"content":25337,"nodeType":74},{},[25338,25344],{"data":25339,"content":25340,"nodeType":78},{},[25341],{"data":25342,"marks":25343,"value":527,"nodeType":82},{},[],{"data":25345,"content":25346,"nodeType":87},{},[25347],{"data":25348,"marks":25349,"value":534,"nodeType":82},{},[],{"metadata":25351,"sys":25354,"fields":25359},{"tags":25352,"concepts":25353},[],[],{"space":25355,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25357,"publishedVersion":62,"revision":44,"locale":29},{"sys":25356},{"type":12,"linkType":13,"id":14},{"sys":25358},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25360},{"url":550,"details":25361,"fileName":556,"contentType":557},{"size":552,"image":25362},{"width":554,"height":555},{"sys":25364,"fields":25367},{"id":25365,"createdAt":25366},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":25368,"slug":25369,"articleIntro":25368,"category":25370},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[25371],{"metadata":25372,"sys":25375,"fields":25382},{"tags":25373,"concepts":25374},[],[],{"space":25376,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25378,"publishedVersion":506,"revision":62,"contentType":25380,"locale":29},{"sys":25377},{"type":12,"linkType":13,"id":14},{"sys":25379},{"id":21,"type":12,"linkType":22},{"sys":25381},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25383,"metaTitle":516,"metaDescription":517,"mainTitle":25384,"subtitle":535,"heroImage":25399,"ctaButton":558,"ctaLink":559},[515],{"data":25385,"content":25386,"nodeType":74},{},[25387,25393],{"data":25388,"content":25389,"nodeType":78},{},[25390],{"data":25391,"marks":25392,"value":527,"nodeType":82},{},[],{"data":25394,"content":25395,"nodeType":87},{},[25396],{"data":25397,"marks":25398,"value":534,"nodeType":82},{},[],{"metadata":25400,"sys":25403,"fields":25408},{"tags":25401,"concepts":25402},[],[],{"space":25404,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25406,"publishedVersion":62,"revision":44,"locale":29},{"sys":25405},{"type":12,"linkType":13,"id":14},{"sys":25407},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25409},{"url":550,"details":25410,"fileName":556,"contentType":557},{"size":552,"image":25411},{"width":554,"height":555},{"sys":25413,"fields":25416},{"id":25414,"createdAt":25415},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":25417,"slug":25418,"articleIntro":-1,"category":25419},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[25420],{"metadata":25421,"sys":25424,"fields":25431},{"tags":25422,"concepts":25423},[],[],{"space":25425,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25427,"publishedVersion":506,"revision":62,"contentType":25429,"locale":29},{"sys":25426},{"type":12,"linkType":13,"id":14},{"sys":25428},{"id":21,"type":12,"linkType":22},{"sys":25430},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25432,"metaTitle":516,"metaDescription":517,"mainTitle":25433,"subtitle":535,"heroImage":25448,"ctaButton":558,"ctaLink":559},[515],{"data":25434,"content":25435,"nodeType":74},{},[25436,25442],{"data":25437,"content":25438,"nodeType":78},{},[25439],{"data":25440,"marks":25441,"value":527,"nodeType":82},{},[],{"data":25443,"content":25444,"nodeType":87},{},[25445],{"data":25446,"marks":25447,"value":534,"nodeType":82},{},[],{"metadata":25449,"sys":25452,"fields":25457},{"tags":25450,"concepts":25451},[],[],{"space":25453,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25455,"publishedVersion":62,"revision":44,"locale":29},{"sys":25454},{"type":12,"linkType":13,"id":14},{"sys":25456},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25458},{"url":550,"details":25459,"fileName":556,"contentType":557},{"size":552,"image":25460},{"width":554,"height":555},{"sys":25462,"fields":25465},{"id":25463,"createdAt":25464},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":25466,"slug":25467,"articleIntro":25468,"category":25469},"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",[25470],{"metadata":25471,"sys":25474,"fields":25481},{"tags":25472,"concepts":25473},[],[],{"space":25475,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25477,"publishedVersion":506,"revision":62,"contentType":25479,"locale":29},{"sys":25476},{"type":12,"linkType":13,"id":14},{"sys":25478},{"id":21,"type":12,"linkType":22},{"sys":25480},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25482,"metaTitle":516,"metaDescription":517,"mainTitle":25483,"subtitle":535,"heroImage":25498,"ctaButton":558,"ctaLink":559},[515],{"data":25484,"content":25485,"nodeType":74},{},[25486,25492],{"data":25487,"content":25488,"nodeType":78},{},[25489],{"data":25490,"marks":25491,"value":527,"nodeType":82},{},[],{"data":25493,"content":25494,"nodeType":87},{},[25495],{"data":25496,"marks":25497,"value":534,"nodeType":82},{},[],{"metadata":25499,"sys":25502,"fields":25507},{"tags":25500,"concepts":25501},[],[],{"space":25503,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25505,"publishedVersion":62,"revision":44,"locale":29},{"sys":25504},{"type":12,"linkType":13,"id":14},{"sys":25506},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25508},{"url":550,"details":25509,"fileName":556,"contentType":557},{"size":552,"image":25510},{"width":554,"height":555},{"sys":25512,"fields":25515},{"id":25513,"createdAt":25514},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":25516,"slug":25517,"articleIntro":25516,"category":25518},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[25519],{"metadata":25520,"sys":25523,"fields":25530},{"tags":25521,"concepts":25522},[],[],{"space":25524,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25526,"publishedVersion":506,"revision":62,"contentType":25528,"locale":29},{"sys":25525},{"type":12,"linkType":13,"id":14},{"sys":25527},{"id":21,"type":12,"linkType":22},{"sys":25529},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25531,"metaTitle":516,"metaDescription":517,"mainTitle":25532,"subtitle":535,"heroImage":25547,"ctaButton":558,"ctaLink":559},[515],{"data":25533,"content":25534,"nodeType":74},{},[25535,25541],{"data":25536,"content":25537,"nodeType":78},{},[25538],{"data":25539,"marks":25540,"value":527,"nodeType":82},{},[],{"data":25542,"content":25543,"nodeType":87},{},[25544],{"data":25545,"marks":25546,"value":534,"nodeType":82},{},[],{"metadata":25548,"sys":25551,"fields":25556},{"tags":25549,"concepts":25550},[],[],{"space":25552,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25554,"publishedVersion":62,"revision":44,"locale":29},{"sys":25553},{"type":12,"linkType":13,"id":14},{"sys":25555},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25557},{"url":550,"details":25558,"fileName":556,"contentType":557},{"size":552,"image":25559},{"width":554,"height":555},{"sys":25561,"fields":25564},{"id":25562,"createdAt":25563},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":25565,"slug":25566,"articleIntro":25567,"category":25568},"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.",[25569],{"metadata":25570,"sys":25573,"fields":25580},{"tags":25571,"concepts":25572},[],[],{"space":25574,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25576,"publishedVersion":506,"revision":62,"contentType":25578,"locale":29},{"sys":25575},{"type":12,"linkType":13,"id":14},{"sys":25577},{"id":21,"type":12,"linkType":22},{"sys":25579},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25581,"metaTitle":516,"metaDescription":517,"mainTitle":25582,"subtitle":535,"heroImage":25597,"ctaButton":558,"ctaLink":559},[515],{"data":25583,"content":25584,"nodeType":74},{},[25585,25591],{"data":25586,"content":25587,"nodeType":78},{},[25588],{"data":25589,"marks":25590,"value":527,"nodeType":82},{},[],{"data":25592,"content":25593,"nodeType":87},{},[25594],{"data":25595,"marks":25596,"value":534,"nodeType":82},{},[],{"metadata":25598,"sys":25601,"fields":25606},{"tags":25599,"concepts":25600},[],[],{"space":25602,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25604,"publishedVersion":62,"revision":44,"locale":29},{"sys":25603},{"type":12,"linkType":13,"id":14},{"sys":25605},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25607},{"url":550,"details":25608,"fileName":556,"contentType":557},{"size":552,"image":25609},{"width":554,"height":555},{"sys":25611,"fields":25614},{"id":25612,"createdAt":25613},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":25615,"slug":25616,"articleIntro":25615,"category":25617},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[25618],{"metadata":25619,"sys":25622,"fields":25629},{"tags":25620,"concepts":25621},[],[],{"space":25623,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25625,"publishedVersion":506,"revision":62,"contentType":25627,"locale":29},{"sys":25624},{"type":12,"linkType":13,"id":14},{"sys":25626},{"id":21,"type":12,"linkType":22},{"sys":25628},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25630,"metaTitle":516,"metaDescription":517,"mainTitle":25631,"subtitle":535,"heroImage":25646,"ctaButton":558,"ctaLink":559},[515],{"data":25632,"content":25633,"nodeType":74},{},[25634,25640],{"data":25635,"content":25636,"nodeType":78},{},[25637],{"data":25638,"marks":25639,"value":527,"nodeType":82},{},[],{"data":25641,"content":25642,"nodeType":87},{},[25643],{"data":25644,"marks":25645,"value":534,"nodeType":82},{},[],{"metadata":25647,"sys":25650,"fields":25655},{"tags":25648,"concepts":25649},[],[],{"space":25651,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25653,"publishedVersion":62,"revision":44,"locale":29},{"sys":25652},{"type":12,"linkType":13,"id":14},{"sys":25654},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25656},{"url":550,"details":25657,"fileName":556,"contentType":557},{"size":552,"image":25658},{"width":554,"height":555},{"sys":25660,"fields":25663},{"id":25661,"createdAt":25662},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":25664,"slug":25665,"articleIntro":25664,"category":25666},"Compte 6237 - Publications","compte-6237-publications",[25667],{"metadata":25668,"sys":25671,"fields":25678},{"tags":25669,"concepts":25670},[],[],{"space":25672,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25674,"publishedVersion":506,"revision":62,"contentType":25676,"locale":29},{"sys":25673},{"type":12,"linkType":13,"id":14},{"sys":25675},{"id":21,"type":12,"linkType":22},{"sys":25677},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25679,"metaTitle":516,"metaDescription":517,"mainTitle":25680,"subtitle":535,"heroImage":25695,"ctaButton":558,"ctaLink":559},[515],{"data":25681,"content":25682,"nodeType":74},{},[25683,25689],{"data":25684,"content":25685,"nodeType":78},{},[25686],{"data":25687,"marks":25688,"value":527,"nodeType":82},{},[],{"data":25690,"content":25691,"nodeType":87},{},[25692],{"data":25693,"marks":25694,"value":534,"nodeType":82},{},[],{"metadata":25696,"sys":25699,"fields":25704},{"tags":25697,"concepts":25698},[],[],{"space":25700,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25702,"publishedVersion":62,"revision":44,"locale":29},{"sys":25701},{"type":12,"linkType":13,"id":14},{"sys":25703},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25705},{"url":550,"details":25706,"fileName":556,"contentType":557},{"size":552,"image":25707},{"width":554,"height":555},{"sys":25709,"fields":25712},{"id":25710,"createdAt":25711},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":25713,"slug":25714,"articleIntro":-1,"category":25715},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[25716],{"metadata":25717,"sys":25720,"fields":25727},{"tags":25718,"concepts":25719},[],[],{"space":25721,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25723,"publishedVersion":506,"revision":62,"contentType":25725,"locale":29},{"sys":25722},{"type":12,"linkType":13,"id":14},{"sys":25724},{"id":21,"type":12,"linkType":22},{"sys":25726},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25728,"metaTitle":516,"metaDescription":517,"mainTitle":25729,"subtitle":535,"heroImage":25744,"ctaButton":558,"ctaLink":559},[515],{"data":25730,"content":25731,"nodeType":74},{},[25732,25738],{"data":25733,"content":25734,"nodeType":78},{},[25735],{"data":25736,"marks":25737,"value":527,"nodeType":82},{},[],{"data":25739,"content":25740,"nodeType":87},{},[25741],{"data":25742,"marks":25743,"value":534,"nodeType":82},{},[],{"metadata":25745,"sys":25748,"fields":25753},{"tags":25746,"concepts":25747},[],[],{"space":25749,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25751,"publishedVersion":62,"revision":44,"locale":29},{"sys":25750},{"type":12,"linkType":13,"id":14},{"sys":25752},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25754},{"url":550,"details":25755,"fileName":556,"contentType":557},{"size":552,"image":25756},{"width":554,"height":555},{"sys":25758,"fields":25761},{"id":25759,"createdAt":25760},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":25762,"slug":25763,"articleIntro":25762,"category":25764},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[25765],{"metadata":25766,"sys":25769,"fields":25776},{"tags":25767,"concepts":25768},[],[],{"space":25770,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25772,"publishedVersion":506,"revision":62,"contentType":25774,"locale":29},{"sys":25771},{"type":12,"linkType":13,"id":14},{"sys":25773},{"id":21,"type":12,"linkType":22},{"sys":25775},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25777,"metaTitle":516,"metaDescription":517,"mainTitle":25778,"subtitle":535,"heroImage":25793,"ctaButton":558,"ctaLink":559},[515],{"data":25779,"content":25780,"nodeType":74},{},[25781,25787],{"data":25782,"content":25783,"nodeType":78},{},[25784],{"data":25785,"marks":25786,"value":527,"nodeType":82},{},[],{"data":25788,"content":25789,"nodeType":87},{},[25790],{"data":25791,"marks":25792,"value":534,"nodeType":82},{},[],{"metadata":25794,"sys":25797,"fields":25802},{"tags":25795,"concepts":25796},[],[],{"space":25798,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25800,"publishedVersion":62,"revision":44,"locale":29},{"sys":25799},{"type":12,"linkType":13,"id":14},{"sys":25801},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25803},{"url":550,"details":25804,"fileName":556,"contentType":557},{"size":552,"image":25805},{"width":554,"height":555},{"sys":25807,"fields":25810},{"id":25808,"createdAt":25809},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":25811,"slug":25812,"articleIntro":25811,"category":25813},"7083 - Locations diverses","compte-7083-locations-diverses",[25814],{"metadata":25815,"sys":25818,"fields":25825},{"tags":25816,"concepts":25817},[],[],{"space":25819,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25821,"publishedVersion":506,"revision":62,"contentType":25823,"locale":29},{"sys":25820},{"type":12,"linkType":13,"id":14},{"sys":25822},{"id":21,"type":12,"linkType":22},{"sys":25824},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25826,"metaTitle":516,"metaDescription":517,"mainTitle":25827,"subtitle":535,"heroImage":25842,"ctaButton":558,"ctaLink":559},[515],{"data":25828,"content":25829,"nodeType":74},{},[25830,25836],{"data":25831,"content":25832,"nodeType":78},{},[25833],{"data":25834,"marks":25835,"value":527,"nodeType":82},{},[],{"data":25837,"content":25838,"nodeType":87},{},[25839],{"data":25840,"marks":25841,"value":534,"nodeType":82},{},[],{"metadata":25843,"sys":25846,"fields":25851},{"tags":25844,"concepts":25845},[],[],{"space":25847,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25849,"publishedVersion":62,"revision":44,"locale":29},{"sys":25848},{"type":12,"linkType":13,"id":14},{"sys":25850},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25852},{"url":550,"details":25853,"fileName":556,"contentType":557},{"size":552,"image":25854},{"width":554,"height":555},{"sys":25856,"fields":25859},{"id":25857,"createdAt":25858},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":25860,"slug":25861,"articleIntro":-1,"category":25862},"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",[25863],{"metadata":25864,"sys":25867,"fields":25874},{"tags":25865,"concepts":25866},[],[],{"space":25868,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25870,"publishedVersion":506,"revision":62,"contentType":25872,"locale":29},{"sys":25869},{"type":12,"linkType":13,"id":14},{"sys":25871},{"id":21,"type":12,"linkType":22},{"sys":25873},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25875,"metaTitle":516,"metaDescription":517,"mainTitle":25876,"subtitle":535,"heroImage":25891,"ctaButton":558,"ctaLink":559},[515],{"data":25877,"content":25878,"nodeType":74},{},[25879,25885],{"data":25880,"content":25881,"nodeType":78},{},[25882],{"data":25883,"marks":25884,"value":527,"nodeType":82},{},[],{"data":25886,"content":25887,"nodeType":87},{},[25888],{"data":25889,"marks":25890,"value":534,"nodeType":82},{},[],{"metadata":25892,"sys":25895,"fields":25900},{"tags":25893,"concepts":25894},[],[],{"space":25896,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25898,"publishedVersion":62,"revision":44,"locale":29},{"sys":25897},{"type":12,"linkType":13,"id":14},{"sys":25899},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25901},{"url":550,"details":25902,"fileName":556,"contentType":557},{"size":552,"image":25903},{"width":554,"height":555},{"sys":25905,"fields":25908},{"id":25906,"createdAt":25907},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":25909,"slug":25910,"articleIntro":25909,"category":25911},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[25912],{"metadata":25913,"sys":25916,"fields":25923},{"tags":25914,"concepts":25915},[],[],{"space":25917,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25919,"publishedVersion":506,"revision":62,"contentType":25921,"locale":29},{"sys":25918},{"type":12,"linkType":13,"id":14},{"sys":25920},{"id":21,"type":12,"linkType":22},{"sys":25922},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25924,"metaTitle":516,"metaDescription":517,"mainTitle":25925,"subtitle":535,"heroImage":25940,"ctaButton":558,"ctaLink":559},[515],{"data":25926,"content":25927,"nodeType":74},{},[25928,25934],{"data":25929,"content":25930,"nodeType":78},{},[25931],{"data":25932,"marks":25933,"value":527,"nodeType":82},{},[],{"data":25935,"content":25936,"nodeType":87},{},[25937],{"data":25938,"marks":25939,"value":534,"nodeType":82},{},[],{"metadata":25941,"sys":25944,"fields":25949},{"tags":25942,"concepts":25943},[],[],{"space":25945,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25947,"publishedVersion":62,"revision":44,"locale":29},{"sys":25946},{"type":12,"linkType":13,"id":14},{"sys":25948},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25950},{"url":550,"details":25951,"fileName":556,"contentType":557},{"size":552,"image":25952},{"width":554,"height":555},{"sys":25954,"fields":25957},{"id":25955,"createdAt":25956},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":25958,"slug":25959,"articleIntro":-1,"category":25960},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[25961],{"metadata":25962,"sys":25965,"fields":25972},{"tags":25963,"concepts":25964},[],[],{"space":25966,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":25968,"publishedVersion":506,"revision":62,"contentType":25970,"locale":29},{"sys":25967},{"type":12,"linkType":13,"id":14},{"sys":25969},{"id":21,"type":12,"linkType":22},{"sys":25971},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":25973,"metaTitle":516,"metaDescription":517,"mainTitle":25974,"subtitle":535,"heroImage":25989,"ctaButton":558,"ctaLink":559},[515],{"data":25975,"content":25976,"nodeType":74},{},[25977,25983],{"data":25978,"content":25979,"nodeType":78},{},[25980],{"data":25981,"marks":25982,"value":527,"nodeType":82},{},[],{"data":25984,"content":25985,"nodeType":87},{},[25986],{"data":25987,"marks":25988,"value":534,"nodeType":82},{},[],{"metadata":25990,"sys":25993,"fields":25998},{"tags":25991,"concepts":25992},[],[],{"space":25994,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":25996,"publishedVersion":62,"revision":44,"locale":29},{"sys":25995},{"type":12,"linkType":13,"id":14},{"sys":25997},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":25999},{"url":550,"details":26000,"fileName":556,"contentType":557},{"size":552,"image":26001},{"width":554,"height":555},{"sys":26003,"fields":26006},{"id":26004,"createdAt":26005},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":26007,"slug":26008,"articleIntro":-1,"category":26009},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[26010],{"metadata":26011,"sys":26014,"fields":26021},{"tags":26012,"concepts":26013},[],[],{"space":26015,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26017,"publishedVersion":506,"revision":62,"contentType":26019,"locale":29},{"sys":26016},{"type":12,"linkType":13,"id":14},{"sys":26018},{"id":21,"type":12,"linkType":22},{"sys":26020},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26022,"metaTitle":516,"metaDescription":517,"mainTitle":26023,"subtitle":535,"heroImage":26038,"ctaButton":558,"ctaLink":559},[515],{"data":26024,"content":26025,"nodeType":74},{},[26026,26032],{"data":26027,"content":26028,"nodeType":78},{},[26029],{"data":26030,"marks":26031,"value":527,"nodeType":82},{},[],{"data":26033,"content":26034,"nodeType":87},{},[26035],{"data":26036,"marks":26037,"value":534,"nodeType":82},{},[],{"metadata":26039,"sys":26042,"fields":26047},{"tags":26040,"concepts":26041},[],[],{"space":26043,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26045,"publishedVersion":62,"revision":44,"locale":29},{"sys":26044},{"type":12,"linkType":13,"id":14},{"sys":26046},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26048},{"url":550,"details":26049,"fileName":556,"contentType":557},{"size":552,"image":26050},{"width":554,"height":555},{"sys":26052,"fields":26054},{"id":26053,"createdAt":4441},"4kVdSdLvBSCpwNNFzLzom2",{"title":26055,"slug":26056,"articleIntro":26055,"category":26057},"335 - Travaux en cours","compte-335-travaux-en-cours",[26058],{"metadata":26059,"sys":26062,"fields":26069},{"tags":26060,"concepts":26061},[],[],{"space":26063,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26065,"publishedVersion":506,"revision":62,"contentType":26067,"locale":29},{"sys":26064},{"type":12,"linkType":13,"id":14},{"sys":26066},{"id":21,"type":12,"linkType":22},{"sys":26068},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26070,"metaTitle":516,"metaDescription":517,"mainTitle":26071,"subtitle":535,"heroImage":26086,"ctaButton":558,"ctaLink":559},[515],{"data":26072,"content":26073,"nodeType":74},{},[26074,26080],{"data":26075,"content":26076,"nodeType":78},{},[26077],{"data":26078,"marks":26079,"value":527,"nodeType":82},{},[],{"data":26081,"content":26082,"nodeType":87},{},[26083],{"data":26084,"marks":26085,"value":534,"nodeType":82},{},[],{"metadata":26087,"sys":26090,"fields":26095},{"tags":26088,"concepts":26089},[],[],{"space":26091,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26093,"publishedVersion":62,"revision":44,"locale":29},{"sys":26092},{"type":12,"linkType":13,"id":14},{"sys":26094},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26096},{"url":550,"details":26097,"fileName":556,"contentType":557},{"size":552,"image":26098},{"width":554,"height":555},{"sys":26100,"fields":26103},{"id":26101,"createdAt":26102},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":26104,"slug":26105,"articleIntro":26104,"category":26106},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[26107],{"metadata":26108,"sys":26111,"fields":26118},{"tags":26109,"concepts":26110},[],[],{"space":26112,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26114,"publishedVersion":506,"revision":62,"contentType":26116,"locale":29},{"sys":26113},{"type":12,"linkType":13,"id":14},{"sys":26115},{"id":21,"type":12,"linkType":22},{"sys":26117},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26119,"metaTitle":516,"metaDescription":517,"mainTitle":26120,"subtitle":535,"heroImage":26135,"ctaButton":558,"ctaLink":559},[515],{"data":26121,"content":26122,"nodeType":74},{},[26123,26129],{"data":26124,"content":26125,"nodeType":78},{},[26126],{"data":26127,"marks":26128,"value":527,"nodeType":82},{},[],{"data":26130,"content":26131,"nodeType":87},{},[26132],{"data":26133,"marks":26134,"value":534,"nodeType":82},{},[],{"metadata":26136,"sys":26139,"fields":26144},{"tags":26137,"concepts":26138},[],[],{"space":26140,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26142,"publishedVersion":62,"revision":44,"locale":29},{"sys":26141},{"type":12,"linkType":13,"id":14},{"sys":26143},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26145},{"url":550,"details":26146,"fileName":556,"contentType":557},{"size":552,"image":26147},{"width":554,"height":555},{"sys":26149,"fields":26152},{"id":26150,"createdAt":26151},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":26153,"slug":26154,"articleIntro":26153,"category":26155},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[26156],{"metadata":26157,"sys":26160,"fields":26167},{"tags":26158,"concepts":26159},[],[],{"space":26161,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26163,"publishedVersion":506,"revision":62,"contentType":26165,"locale":29},{"sys":26162},{"type":12,"linkType":13,"id":14},{"sys":26164},{"id":21,"type":12,"linkType":22},{"sys":26166},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26168,"metaTitle":516,"metaDescription":517,"mainTitle":26169,"subtitle":535,"heroImage":26184,"ctaButton":558,"ctaLink":559},[515],{"data":26170,"content":26171,"nodeType":74},{},[26172,26178],{"data":26173,"content":26174,"nodeType":78},{},[26175],{"data":26176,"marks":26177,"value":527,"nodeType":82},{},[],{"data":26179,"content":26180,"nodeType":87},{},[26181],{"data":26182,"marks":26183,"value":534,"nodeType":82},{},[],{"metadata":26185,"sys":26188,"fields":26193},{"tags":26186,"concepts":26187},[],[],{"space":26189,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26191,"publishedVersion":62,"revision":44,"locale":29},{"sys":26190},{"type":12,"linkType":13,"id":14},{"sys":26192},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26194},{"url":550,"details":26195,"fileName":556,"contentType":557},{"size":552,"image":26196},{"width":554,"height":555},{"sys":26198,"fields":26201},{"id":26199,"createdAt":26200},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":26202,"slug":26203,"articleIntro":26204,"category":26205},"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",[26206],{"metadata":26207,"sys":26210,"fields":26217},{"tags":26208,"concepts":26209},[],[],{"space":26211,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26213,"publishedVersion":506,"revision":62,"contentType":26215,"locale":29},{"sys":26212},{"type":12,"linkType":13,"id":14},{"sys":26214},{"id":21,"type":12,"linkType":22},{"sys":26216},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26218,"metaTitle":516,"metaDescription":517,"mainTitle":26219,"subtitle":535,"heroImage":26234,"ctaButton":558,"ctaLink":559},[515],{"data":26220,"content":26221,"nodeType":74},{},[26222,26228],{"data":26223,"content":26224,"nodeType":78},{},[26225],{"data":26226,"marks":26227,"value":527,"nodeType":82},{},[],{"data":26229,"content":26230,"nodeType":87},{},[26231],{"data":26232,"marks":26233,"value":534,"nodeType":82},{},[],{"metadata":26235,"sys":26238,"fields":26243},{"tags":26236,"concepts":26237},[],[],{"space":26239,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26241,"publishedVersion":62,"revision":44,"locale":29},{"sys":26240},{"type":12,"linkType":13,"id":14},{"sys":26242},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26244},{"url":550,"details":26245,"fileName":556,"contentType":557},{"size":552,"image":26246},{"width":554,"height":555},{"sys":26248,"fields":26251},{"id":26249,"createdAt":26250},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":26252,"slug":26253,"articleIntro":26252,"category":26254},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[26255],{"metadata":26256,"sys":26259,"fields":26266},{"tags":26257,"concepts":26258},[],[],{"space":26260,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26262,"publishedVersion":506,"revision":62,"contentType":26264,"locale":29},{"sys":26261},{"type":12,"linkType":13,"id":14},{"sys":26263},{"id":21,"type":12,"linkType":22},{"sys":26265},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26267,"metaTitle":516,"metaDescription":517,"mainTitle":26268,"subtitle":535,"heroImage":26283,"ctaButton":558,"ctaLink":559},[515],{"data":26269,"content":26270,"nodeType":74},{},[26271,26277],{"data":26272,"content":26273,"nodeType":78},{},[26274],{"data":26275,"marks":26276,"value":527,"nodeType":82},{},[],{"data":26278,"content":26279,"nodeType":87},{},[26280],{"data":26281,"marks":26282,"value":534,"nodeType":82},{},[],{"metadata":26284,"sys":26287,"fields":26292},{"tags":26285,"concepts":26286},[],[],{"space":26288,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26290,"publishedVersion":62,"revision":44,"locale":29},{"sys":26289},{"type":12,"linkType":13,"id":14},{"sys":26291},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26293},{"url":550,"details":26294,"fileName":556,"contentType":557},{"size":552,"image":26295},{"width":554,"height":555},{"sys":26297,"fields":26300},{"id":26298,"createdAt":26299},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":26301,"slug":26302,"articleIntro":-1,"category":26303},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[26304],{"metadata":26305,"sys":26308,"fields":26315},{"tags":26306,"concepts":26307},[],[],{"space":26309,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26311,"publishedVersion":506,"revision":62,"contentType":26313,"locale":29},{"sys":26310},{"type":12,"linkType":13,"id":14},{"sys":26312},{"id":21,"type":12,"linkType":22},{"sys":26314},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26316,"metaTitle":516,"metaDescription":517,"mainTitle":26317,"subtitle":535,"heroImage":26332,"ctaButton":558,"ctaLink":559},[515],{"data":26318,"content":26319,"nodeType":74},{},[26320,26326],{"data":26321,"content":26322,"nodeType":78},{},[26323],{"data":26324,"marks":26325,"value":527,"nodeType":82},{},[],{"data":26327,"content":26328,"nodeType":87},{},[26329],{"data":26330,"marks":26331,"value":534,"nodeType":82},{},[],{"metadata":26333,"sys":26336,"fields":26341},{"tags":26334,"concepts":26335},[],[],{"space":26337,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26339,"publishedVersion":62,"revision":44,"locale":29},{"sys":26338},{"type":12,"linkType":13,"id":14},{"sys":26340},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26342},{"url":550,"details":26343,"fileName":556,"contentType":557},{"size":552,"image":26344},{"width":554,"height":555},{"sys":26346,"fields":26349},{"id":26347,"createdAt":26348},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":26350,"slug":26351,"articleIntro":26350,"category":26352},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[26353],{"metadata":26354,"sys":26357,"fields":26364},{"tags":26355,"concepts":26356},[],[],{"space":26358,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26360,"publishedVersion":506,"revision":62,"contentType":26362,"locale":29},{"sys":26359},{"type":12,"linkType":13,"id":14},{"sys":26361},{"id":21,"type":12,"linkType":22},{"sys":26363},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26365,"metaTitle":516,"metaDescription":517,"mainTitle":26366,"subtitle":535,"heroImage":26381,"ctaButton":558,"ctaLink":559},[515],{"data":26367,"content":26368,"nodeType":74},{},[26369,26375],{"data":26370,"content":26371,"nodeType":78},{},[26372],{"data":26373,"marks":26374,"value":527,"nodeType":82},{},[],{"data":26376,"content":26377,"nodeType":87},{},[26378],{"data":26379,"marks":26380,"value":534,"nodeType":82},{},[],{"metadata":26382,"sys":26385,"fields":26390},{"tags":26383,"concepts":26384},[],[],{"space":26386,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26388,"publishedVersion":62,"revision":44,"locale":29},{"sys":26387},{"type":12,"linkType":13,"id":14},{"sys":26389},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26391},{"url":550,"details":26392,"fileName":556,"contentType":557},{"size":552,"image":26393},{"width":554,"height":555},{"sys":26395,"fields":26398},{"id":26396,"createdAt":26397},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":26399,"slug":26400,"articleIntro":26399,"category":26401},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[26402],{"metadata":26403,"sys":26406,"fields":26413},{"tags":26404,"concepts":26405},[],[],{"space":26407,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26409,"publishedVersion":506,"revision":62,"contentType":26411,"locale":29},{"sys":26408},{"type":12,"linkType":13,"id":14},{"sys":26410},{"id":21,"type":12,"linkType":22},{"sys":26412},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26414,"metaTitle":516,"metaDescription":517,"mainTitle":26415,"subtitle":535,"heroImage":26430,"ctaButton":558,"ctaLink":559},[515],{"data":26416,"content":26417,"nodeType":74},{},[26418,26424],{"data":26419,"content":26420,"nodeType":78},{},[26421],{"data":26422,"marks":26423,"value":527,"nodeType":82},{},[],{"data":26425,"content":26426,"nodeType":87},{},[26427],{"data":26428,"marks":26429,"value":534,"nodeType":82},{},[],{"metadata":26431,"sys":26434,"fields":26439},{"tags":26432,"concepts":26433},[],[],{"space":26435,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26437,"publishedVersion":62,"revision":44,"locale":29},{"sys":26436},{"type":12,"linkType":13,"id":14},{"sys":26438},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26440},{"url":550,"details":26441,"fileName":556,"contentType":557},{"size":552,"image":26442},{"width":554,"height":555},{"sys":26444,"fields":26447},{"id":26445,"createdAt":26446},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":26448,"slug":26449,"articleIntro":26448,"category":26450},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[26451],{"metadata":26452,"sys":26455,"fields":26462},{"tags":26453,"concepts":26454},[],[],{"space":26456,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26458,"publishedVersion":506,"revision":62,"contentType":26460,"locale":29},{"sys":26457},{"type":12,"linkType":13,"id":14},{"sys":26459},{"id":21,"type":12,"linkType":22},{"sys":26461},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26463,"metaTitle":516,"metaDescription":517,"mainTitle":26464,"subtitle":535,"heroImage":26479,"ctaButton":558,"ctaLink":559},[515],{"data":26465,"content":26466,"nodeType":74},{},[26467,26473],{"data":26468,"content":26469,"nodeType":78},{},[26470],{"data":26471,"marks":26472,"value":527,"nodeType":82},{},[],{"data":26474,"content":26475,"nodeType":87},{},[26476],{"data":26477,"marks":26478,"value":534,"nodeType":82},{},[],{"metadata":26480,"sys":26483,"fields":26488},{"tags":26481,"concepts":26482},[],[],{"space":26484,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26486,"publishedVersion":62,"revision":44,"locale":29},{"sys":26485},{"type":12,"linkType":13,"id":14},{"sys":26487},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26489},{"url":550,"details":26490,"fileName":556,"contentType":557},{"size":552,"image":26491},{"width":554,"height":555},{"sys":26493,"fields":26496},{"id":26494,"createdAt":26495},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":26497,"slug":26498,"articleIntro":26497,"category":26499},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[26500],{"metadata":26501,"sys":26504,"fields":26511},{"tags":26502,"concepts":26503},[],[],{"space":26505,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26507,"publishedVersion":506,"revision":62,"contentType":26509,"locale":29},{"sys":26506},{"type":12,"linkType":13,"id":14},{"sys":26508},{"id":21,"type":12,"linkType":22},{"sys":26510},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26512,"metaTitle":516,"metaDescription":517,"mainTitle":26513,"subtitle":535,"heroImage":26528,"ctaButton":558,"ctaLink":559},[515],{"data":26514,"content":26515,"nodeType":74},{},[26516,26522],{"data":26517,"content":26518,"nodeType":78},{},[26519],{"data":26520,"marks":26521,"value":527,"nodeType":82},{},[],{"data":26523,"content":26524,"nodeType":87},{},[26525],{"data":26526,"marks":26527,"value":534,"nodeType":82},{},[],{"metadata":26529,"sys":26532,"fields":26537},{"tags":26530,"concepts":26531},[],[],{"space":26533,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26535,"publishedVersion":62,"revision":44,"locale":29},{"sys":26534},{"type":12,"linkType":13,"id":14},{"sys":26536},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26538},{"url":550,"details":26539,"fileName":556,"contentType":557},{"size":552,"image":26540},{"width":554,"height":555},{"sys":26542,"fields":26545},{"id":26543,"createdAt":26544},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":26546,"slug":26547,"articleIntro":26546,"category":26548},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[26549],{"metadata":26550,"sys":26553,"fields":26560},{"tags":26551,"concepts":26552},[],[],{"space":26554,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26556,"publishedVersion":506,"revision":62,"contentType":26558,"locale":29},{"sys":26555},{"type":12,"linkType":13,"id":14},{"sys":26557},{"id":21,"type":12,"linkType":22},{"sys":26559},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26561,"metaTitle":516,"metaDescription":517,"mainTitle":26562,"subtitle":535,"heroImage":26577,"ctaButton":558,"ctaLink":559},[515],{"data":26563,"content":26564,"nodeType":74},{},[26565,26571],{"data":26566,"content":26567,"nodeType":78},{},[26568],{"data":26569,"marks":26570,"value":527,"nodeType":82},{},[],{"data":26572,"content":26573,"nodeType":87},{},[26574],{"data":26575,"marks":26576,"value":534,"nodeType":82},{},[],{"metadata":26578,"sys":26581,"fields":26586},{"tags":26579,"concepts":26580},[],[],{"space":26582,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26584,"publishedVersion":62,"revision":44,"locale":29},{"sys":26583},{"type":12,"linkType":13,"id":14},{"sys":26585},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26587},{"url":550,"details":26588,"fileName":556,"contentType":557},{"size":552,"image":26589},{"width":554,"height":555},{"sys":26591,"fields":26594},{"id":26592,"createdAt":26593},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":26595,"slug":26596,"articleIntro":26595,"category":26597},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[26598],{"metadata":26599,"sys":26602,"fields":26609},{"tags":26600,"concepts":26601},[],[],{"space":26603,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26605,"publishedVersion":506,"revision":62,"contentType":26607,"locale":29},{"sys":26604},{"type":12,"linkType":13,"id":14},{"sys":26606},{"id":21,"type":12,"linkType":22},{"sys":26608},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26610,"metaTitle":516,"metaDescription":517,"mainTitle":26611,"subtitle":535,"heroImage":26626,"ctaButton":558,"ctaLink":559},[515],{"data":26612,"content":26613,"nodeType":74},{},[26614,26620],{"data":26615,"content":26616,"nodeType":78},{},[26617],{"data":26618,"marks":26619,"value":527,"nodeType":82},{},[],{"data":26621,"content":26622,"nodeType":87},{},[26623],{"data":26624,"marks":26625,"value":534,"nodeType":82},{},[],{"metadata":26627,"sys":26630,"fields":26635},{"tags":26628,"concepts":26629},[],[],{"space":26631,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26633,"publishedVersion":62,"revision":44,"locale":29},{"sys":26632},{"type":12,"linkType":13,"id":14},{"sys":26634},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26636},{"url":550,"details":26637,"fileName":556,"contentType":557},{"size":552,"image":26638},{"width":554,"height":555},{"sys":26640,"fields":26643},{"id":26641,"createdAt":26642},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":26644,"slug":26645,"articleIntro":26644,"category":26646},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[26647],{"metadata":26648,"sys":26651,"fields":26658},{"tags":26649,"concepts":26650},[],[],{"space":26652,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26654,"publishedVersion":506,"revision":62,"contentType":26656,"locale":29},{"sys":26653},{"type":12,"linkType":13,"id":14},{"sys":26655},{"id":21,"type":12,"linkType":22},{"sys":26657},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26659,"metaTitle":516,"metaDescription":517,"mainTitle":26660,"subtitle":535,"heroImage":26675,"ctaButton":558,"ctaLink":559},[515],{"data":26661,"content":26662,"nodeType":74},{},[26663,26669],{"data":26664,"content":26665,"nodeType":78},{},[26666],{"data":26667,"marks":26668,"value":527,"nodeType":82},{},[],{"data":26670,"content":26671,"nodeType":87},{},[26672],{"data":26673,"marks":26674,"value":534,"nodeType":82},{},[],{"metadata":26676,"sys":26679,"fields":26684},{"tags":26677,"concepts":26678},[],[],{"space":26680,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26682,"publishedVersion":62,"revision":44,"locale":29},{"sys":26681},{"type":12,"linkType":13,"id":14},{"sys":26683},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26685},{"url":550,"details":26686,"fileName":556,"contentType":557},{"size":552,"image":26687},{"width":554,"height":555},{"sys":26689,"fields":26692},{"id":26690,"createdAt":26691},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":26693,"slug":26694,"articleIntro":26693,"category":26695},"475 - Comptes d'attente","compte-475-comptes-d-attente",[26696],{"metadata":26697,"sys":26700,"fields":26707},{"tags":26698,"concepts":26699},[],[],{"space":26701,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26703,"publishedVersion":506,"revision":62,"contentType":26705,"locale":29},{"sys":26702},{"type":12,"linkType":13,"id":14},{"sys":26704},{"id":21,"type":12,"linkType":22},{"sys":26706},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26708,"metaTitle":516,"metaDescription":517,"mainTitle":26709,"subtitle":535,"heroImage":26724,"ctaButton":558,"ctaLink":559},[515],{"data":26710,"content":26711,"nodeType":74},{},[26712,26718],{"data":26713,"content":26714,"nodeType":78},{},[26715],{"data":26716,"marks":26717,"value":527,"nodeType":82},{},[],{"data":26719,"content":26720,"nodeType":87},{},[26721],{"data":26722,"marks":26723,"value":534,"nodeType":82},{},[],{"metadata":26725,"sys":26728,"fields":26733},{"tags":26726,"concepts":26727},[],[],{"space":26729,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26731,"publishedVersion":62,"revision":44,"locale":29},{"sys":26730},{"type":12,"linkType":13,"id":14},{"sys":26732},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26734},{"url":550,"details":26735,"fileName":556,"contentType":557},{"size":552,"image":26736},{"width":554,"height":555},{"sys":26738,"fields":26741},{"id":26739,"createdAt":26740},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":26742,"slug":26743,"articleIntro":26742,"category":26744},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[26745],{"metadata":26746,"sys":26749,"fields":26756},{"tags":26747,"concepts":26748},[],[],{"space":26750,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26752,"publishedVersion":506,"revision":62,"contentType":26754,"locale":29},{"sys":26751},{"type":12,"linkType":13,"id":14},{"sys":26753},{"id":21,"type":12,"linkType":22},{"sys":26755},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26757,"metaTitle":516,"metaDescription":517,"mainTitle":26758,"subtitle":535,"heroImage":26773,"ctaButton":558,"ctaLink":559},[515],{"data":26759,"content":26760,"nodeType":74},{},[26761,26767],{"data":26762,"content":26763,"nodeType":78},{},[26764],{"data":26765,"marks":26766,"value":527,"nodeType":82},{},[],{"data":26768,"content":26769,"nodeType":87},{},[26770],{"data":26771,"marks":26772,"value":534,"nodeType":82},{},[],{"metadata":26774,"sys":26777,"fields":26782},{"tags":26775,"concepts":26776},[],[],{"space":26778,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26780,"publishedVersion":62,"revision":44,"locale":29},{"sys":26779},{"type":12,"linkType":13,"id":14},{"sys":26781},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26783},{"url":550,"details":26784,"fileName":556,"contentType":557},{"size":552,"image":26785},{"width":554,"height":555},{"sys":26787,"fields":26790},{"id":26788,"createdAt":26789},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":26791,"slug":26792,"articleIntro":26791,"category":26793},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[26794],{"metadata":26795,"sys":26798,"fields":26805},{"tags":26796,"concepts":26797},[],[],{"space":26799,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26801,"publishedVersion":506,"revision":62,"contentType":26803,"locale":29},{"sys":26800},{"type":12,"linkType":13,"id":14},{"sys":26802},{"id":21,"type":12,"linkType":22},{"sys":26804},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26806,"metaTitle":516,"metaDescription":517,"mainTitle":26807,"subtitle":535,"heroImage":26822,"ctaButton":558,"ctaLink":559},[515],{"data":26808,"content":26809,"nodeType":74},{},[26810,26816],{"data":26811,"content":26812,"nodeType":78},{},[26813],{"data":26814,"marks":26815,"value":527,"nodeType":82},{},[],{"data":26817,"content":26818,"nodeType":87},{},[26819],{"data":26820,"marks":26821,"value":534,"nodeType":82},{},[],{"metadata":26823,"sys":26826,"fields":26831},{"tags":26824,"concepts":26825},[],[],{"space":26827,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26829,"publishedVersion":62,"revision":44,"locale":29},{"sys":26828},{"type":12,"linkType":13,"id":14},{"sys":26830},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26832},{"url":550,"details":26833,"fileName":556,"contentType":557},{"size":552,"image":26834},{"width":554,"height":555},{"sys":26836,"fields":26839},{"id":26837,"createdAt":26838},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":26840,"slug":26841,"articleIntro":26840,"category":26842},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[26843],{"metadata":26844,"sys":26847,"fields":26854},{"tags":26845,"concepts":26846},[],[],{"space":26848,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26850,"publishedVersion":506,"revision":62,"contentType":26852,"locale":29},{"sys":26849},{"type":12,"linkType":13,"id":14},{"sys":26851},{"id":21,"type":12,"linkType":22},{"sys":26853},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26855,"metaTitle":516,"metaDescription":517,"mainTitle":26856,"subtitle":535,"heroImage":26871,"ctaButton":558,"ctaLink":559},[515],{"data":26857,"content":26858,"nodeType":74},{},[26859,26865],{"data":26860,"content":26861,"nodeType":78},{},[26862],{"data":26863,"marks":26864,"value":527,"nodeType":82},{},[],{"data":26866,"content":26867,"nodeType":87},{},[26868],{"data":26869,"marks":26870,"value":534,"nodeType":82},{},[],{"metadata":26872,"sys":26875,"fields":26880},{"tags":26873,"concepts":26874},[],[],{"space":26876,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26878,"publishedVersion":62,"revision":44,"locale":29},{"sys":26877},{"type":12,"linkType":13,"id":14},{"sys":26879},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26881},{"url":550,"details":26882,"fileName":556,"contentType":557},{"size":552,"image":26883},{"width":554,"height":555},{"sys":26885,"fields":26888},{"id":26886,"createdAt":26887},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":26889,"slug":26890,"articleIntro":26889,"category":26891},"6378 - Taxes diverses","compte-6378-taxes-diverses",[26892],{"metadata":26893,"sys":26896,"fields":26903},{"tags":26894,"concepts":26895},[],[],{"space":26897,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26899,"publishedVersion":506,"revision":62,"contentType":26901,"locale":29},{"sys":26898},{"type":12,"linkType":13,"id":14},{"sys":26900},{"id":21,"type":12,"linkType":22},{"sys":26902},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26904,"metaTitle":516,"metaDescription":517,"mainTitle":26905,"subtitle":535,"heroImage":26920,"ctaButton":558,"ctaLink":559},[515],{"data":26906,"content":26907,"nodeType":74},{},[26908,26914],{"data":26909,"content":26910,"nodeType":78},{},[26911],{"data":26912,"marks":26913,"value":527,"nodeType":82},{},[],{"data":26915,"content":26916,"nodeType":87},{},[26917],{"data":26918,"marks":26919,"value":534,"nodeType":82},{},[],{"metadata":26921,"sys":26924,"fields":26929},{"tags":26922,"concepts":26923},[],[],{"space":26925,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26927,"publishedVersion":62,"revision":44,"locale":29},{"sys":26926},{"type":12,"linkType":13,"id":14},{"sys":26928},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26930},{"url":550,"details":26931,"fileName":556,"contentType":557},{"size":552,"image":26932},{"width":554,"height":555},{"sys":26934,"fields":26937},{"id":26935,"createdAt":26936},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":26938,"slug":26939,"articleIntro":26938,"category":26940},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[26941],{"metadata":26942,"sys":26945,"fields":26952},{"tags":26943,"concepts":26944},[],[],{"space":26946,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26948,"publishedVersion":506,"revision":62,"contentType":26950,"locale":29},{"sys":26947},{"type":12,"linkType":13,"id":14},{"sys":26949},{"id":21,"type":12,"linkType":22},{"sys":26951},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":26953,"metaTitle":516,"metaDescription":517,"mainTitle":26954,"subtitle":535,"heroImage":26969,"ctaButton":558,"ctaLink":559},[515],{"data":26955,"content":26956,"nodeType":74},{},[26957,26963],{"data":26958,"content":26959,"nodeType":78},{},[26960],{"data":26961,"marks":26962,"value":527,"nodeType":82},{},[],{"data":26964,"content":26965,"nodeType":87},{},[26966],{"data":26967,"marks":26968,"value":534,"nodeType":82},{},[],{"metadata":26970,"sys":26973,"fields":26978},{"tags":26971,"concepts":26972},[],[],{"space":26974,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":26976,"publishedVersion":62,"revision":44,"locale":29},{"sys":26975},{"type":12,"linkType":13,"id":14},{"sys":26977},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":26979},{"url":550,"details":26980,"fileName":556,"contentType":557},{"size":552,"image":26981},{"width":554,"height":555},{"sys":26983,"fields":26986},{"id":26984,"createdAt":26985},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":26987,"slug":26988,"articleIntro":26987,"category":26989},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[26990],{"metadata":26991,"sys":26994,"fields":27001},{"tags":26992,"concepts":26993},[],[],{"space":26995,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":26997,"publishedVersion":506,"revision":62,"contentType":26999,"locale":29},{"sys":26996},{"type":12,"linkType":13,"id":14},{"sys":26998},{"id":21,"type":12,"linkType":22},{"sys":27000},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27002,"metaTitle":516,"metaDescription":517,"mainTitle":27003,"subtitle":535,"heroImage":27018,"ctaButton":558,"ctaLink":559},[515],{"data":27004,"content":27005,"nodeType":74},{},[27006,27012],{"data":27007,"content":27008,"nodeType":78},{},[27009],{"data":27010,"marks":27011,"value":527,"nodeType":82},{},[],{"data":27013,"content":27014,"nodeType":87},{},[27015],{"data":27016,"marks":27017,"value":534,"nodeType":82},{},[],{"metadata":27019,"sys":27022,"fields":27027},{"tags":27020,"concepts":27021},[],[],{"space":27023,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27025,"publishedVersion":62,"revision":44,"locale":29},{"sys":27024},{"type":12,"linkType":13,"id":14},{"sys":27026},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27028},{"url":550,"details":27029,"fileName":556,"contentType":557},{"size":552,"image":27030},{"width":554,"height":555},{"sys":27032,"fields":27035},{"id":27033,"createdAt":27034},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":27036,"slug":27037,"articleIntro":-1,"category":27038},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[27039],{"metadata":27040,"sys":27043,"fields":27050},{"tags":27041,"concepts":27042},[],[],{"space":27044,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27046,"publishedVersion":506,"revision":62,"contentType":27048,"locale":29},{"sys":27045},{"type":12,"linkType":13,"id":14},{"sys":27047},{"id":21,"type":12,"linkType":22},{"sys":27049},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27051,"metaTitle":516,"metaDescription":517,"mainTitle":27052,"subtitle":535,"heroImage":27067,"ctaButton":558,"ctaLink":559},[515],{"data":27053,"content":27054,"nodeType":74},{},[27055,27061],{"data":27056,"content":27057,"nodeType":78},{},[27058],{"data":27059,"marks":27060,"value":527,"nodeType":82},{},[],{"data":27062,"content":27063,"nodeType":87},{},[27064],{"data":27065,"marks":27066,"value":534,"nodeType":82},{},[],{"metadata":27068,"sys":27071,"fields":27076},{"tags":27069,"concepts":27070},[],[],{"space":27072,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27074,"publishedVersion":62,"revision":44,"locale":29},{"sys":27073},{"type":12,"linkType":13,"id":14},{"sys":27075},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27077},{"url":550,"details":27078,"fileName":556,"contentType":557},{"size":552,"image":27079},{"width":554,"height":555},{"sys":27081,"fields":27084},{"id":27082,"createdAt":27083},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":27085,"slug":27086,"articleIntro":27085,"category":27087},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[27088],{"metadata":27089,"sys":27092,"fields":27099},{"tags":27090,"concepts":27091},[],[],{"space":27093,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27095,"publishedVersion":506,"revision":62,"contentType":27097,"locale":29},{"sys":27094},{"type":12,"linkType":13,"id":14},{"sys":27096},{"id":21,"type":12,"linkType":22},{"sys":27098},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27100,"metaTitle":516,"metaDescription":517,"mainTitle":27101,"subtitle":535,"heroImage":27116,"ctaButton":558,"ctaLink":559},[515],{"data":27102,"content":27103,"nodeType":74},{},[27104,27110],{"data":27105,"content":27106,"nodeType":78},{},[27107],{"data":27108,"marks":27109,"value":527,"nodeType":82},{},[],{"data":27111,"content":27112,"nodeType":87},{},[27113],{"data":27114,"marks":27115,"value":534,"nodeType":82},{},[],{"metadata":27117,"sys":27120,"fields":27125},{"tags":27118,"concepts":27119},[],[],{"space":27121,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27123,"publishedVersion":62,"revision":44,"locale":29},{"sys":27122},{"type":12,"linkType":13,"id":14},{"sys":27124},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27126},{"url":550,"details":27127,"fileName":556,"contentType":557},{"size":552,"image":27128},{"width":554,"height":555},{"sys":27130,"fields":27132},{"id":27131,"createdAt":17284},"6Cyiu2vRN9DinrNv9tFLZe",{"title":27133,"slug":27134,"articleIntro":27133,"category":27135},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[27136],{"metadata":27137,"sys":27140,"fields":27147},{"tags":27138,"concepts":27139},[],[],{"space":27141,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27143,"publishedVersion":506,"revision":62,"contentType":27145,"locale":29},{"sys":27142},{"type":12,"linkType":13,"id":14},{"sys":27144},{"id":21,"type":12,"linkType":22},{"sys":27146},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27148,"metaTitle":516,"metaDescription":517,"mainTitle":27149,"subtitle":535,"heroImage":27164,"ctaButton":558,"ctaLink":559},[515],{"data":27150,"content":27151,"nodeType":74},{},[27152,27158],{"data":27153,"content":27154,"nodeType":78},{},[27155],{"data":27156,"marks":27157,"value":527,"nodeType":82},{},[],{"data":27159,"content":27160,"nodeType":87},{},[27161],{"data":27162,"marks":27163,"value":534,"nodeType":82},{},[],{"metadata":27165,"sys":27168,"fields":27173},{"tags":27166,"concepts":27167},[],[],{"space":27169,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27171,"publishedVersion":62,"revision":44,"locale":29},{"sys":27170},{"type":12,"linkType":13,"id":14},{"sys":27172},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27174},{"url":550,"details":27175,"fileName":556,"contentType":557},{"size":552,"image":27176},{"width":554,"height":555},{"sys":27178,"fields":27181},{"id":27179,"createdAt":27180},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":27182,"slug":27183,"articleIntro":27182,"category":27184},"Compte 326 - Emballages","compte-326-emballages",[27185],{"metadata":27186,"sys":27189,"fields":27196},{"tags":27187,"concepts":27188},[],[],{"space":27190,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27192,"publishedVersion":506,"revision":62,"contentType":27194,"locale":29},{"sys":27191},{"type":12,"linkType":13,"id":14},{"sys":27193},{"id":21,"type":12,"linkType":22},{"sys":27195},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27197,"metaTitle":516,"metaDescription":517,"mainTitle":27198,"subtitle":535,"heroImage":27213,"ctaButton":558,"ctaLink":559},[515],{"data":27199,"content":27200,"nodeType":74},{},[27201,27207],{"data":27202,"content":27203,"nodeType":78},{},[27204],{"data":27205,"marks":27206,"value":527,"nodeType":82},{},[],{"data":27208,"content":27209,"nodeType":87},{},[27210],{"data":27211,"marks":27212,"value":534,"nodeType":82},{},[],{"metadata":27214,"sys":27217,"fields":27222},{"tags":27215,"concepts":27216},[],[],{"space":27218,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27220,"publishedVersion":62,"revision":44,"locale":29},{"sys":27219},{"type":12,"linkType":13,"id":14},{"sys":27221},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27223},{"url":550,"details":27224,"fileName":556,"contentType":557},{"size":552,"image":27225},{"width":554,"height":555},{"sys":27227,"fields":27230},{"id":27228,"createdAt":27229},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":27231,"slug":27232,"articleIntro":27231,"category":27233},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[27234],{"metadata":27235,"sys":27238,"fields":27245},{"tags":27236,"concepts":27237},[],[],{"space":27239,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27241,"publishedVersion":506,"revision":62,"contentType":27243,"locale":29},{"sys":27240},{"type":12,"linkType":13,"id":14},{"sys":27242},{"id":21,"type":12,"linkType":22},{"sys":27244},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27246,"metaTitle":516,"metaDescription":517,"mainTitle":27247,"subtitle":535,"heroImage":27262,"ctaButton":558,"ctaLink":559},[515],{"data":27248,"content":27249,"nodeType":74},{},[27250,27256],{"data":27251,"content":27252,"nodeType":78},{},[27253],{"data":27254,"marks":27255,"value":527,"nodeType":82},{},[],{"data":27257,"content":27258,"nodeType":87},{},[27259],{"data":27260,"marks":27261,"value":534,"nodeType":82},{},[],{"metadata":27263,"sys":27266,"fields":27271},{"tags":27264,"concepts":27265},[],[],{"space":27267,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27269,"publishedVersion":62,"revision":44,"locale":29},{"sys":27268},{"type":12,"linkType":13,"id":14},{"sys":27270},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27272},{"url":550,"details":27273,"fileName":556,"contentType":557},{"size":552,"image":27274},{"width":554,"height":555},{"sys":27276,"fields":27279},{"id":27277,"createdAt":27278},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":27280,"slug":27281,"articleIntro":-1,"category":27282},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[27283],{"metadata":27284,"sys":27287,"fields":27294},{"tags":27285,"concepts":27286},[],[],{"space":27288,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27290,"publishedVersion":506,"revision":62,"contentType":27292,"locale":29},{"sys":27289},{"type":12,"linkType":13,"id":14},{"sys":27291},{"id":21,"type":12,"linkType":22},{"sys":27293},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27295,"metaTitle":516,"metaDescription":517,"mainTitle":27296,"subtitle":535,"heroImage":27311,"ctaButton":558,"ctaLink":559},[515],{"data":27297,"content":27298,"nodeType":74},{},[27299,27305],{"data":27300,"content":27301,"nodeType":78},{},[27302],{"data":27303,"marks":27304,"value":527,"nodeType":82},{},[],{"data":27306,"content":27307,"nodeType":87},{},[27308],{"data":27309,"marks":27310,"value":534,"nodeType":82},{},[],{"metadata":27312,"sys":27315,"fields":27320},{"tags":27313,"concepts":27314},[],[],{"space":27316,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27318,"publishedVersion":62,"revision":44,"locale":29},{"sys":27317},{"type":12,"linkType":13,"id":14},{"sys":27319},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27321},{"url":550,"details":27322,"fileName":556,"contentType":557},{"size":552,"image":27323},{"width":554,"height":555},{"sys":27325,"fields":27328},{"id":27326,"createdAt":27327},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":27329,"slug":27330,"articleIntro":27329,"category":27331},"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",[27332],{"metadata":27333,"sys":27336,"fields":27343},{"tags":27334,"concepts":27335},[],[],{"space":27337,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27339,"publishedVersion":506,"revision":62,"contentType":27341,"locale":29},{"sys":27338},{"type":12,"linkType":13,"id":14},{"sys":27340},{"id":21,"type":12,"linkType":22},{"sys":27342},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27344,"metaTitle":516,"metaDescription":517,"mainTitle":27345,"subtitle":535,"heroImage":27360,"ctaButton":558,"ctaLink":559},[515],{"data":27346,"content":27347,"nodeType":74},{},[27348,27354],{"data":27349,"content":27350,"nodeType":78},{},[27351],{"data":27352,"marks":27353,"value":527,"nodeType":82},{},[],{"data":27355,"content":27356,"nodeType":87},{},[27357],{"data":27358,"marks":27359,"value":534,"nodeType":82},{},[],{"metadata":27361,"sys":27364,"fields":27369},{"tags":27362,"concepts":27363},[],[],{"space":27365,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27367,"publishedVersion":62,"revision":44,"locale":29},{"sys":27366},{"type":12,"linkType":13,"id":14},{"sys":27368},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27370},{"url":550,"details":27371,"fileName":556,"contentType":557},{"size":552,"image":27372},{"width":554,"height":555},{"sys":27374,"fields":27377},{"id":27375,"createdAt":27376},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":27378,"slug":27379,"articleIntro":27378,"category":27380},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[27381],{"metadata":27382,"sys":27385,"fields":27392},{"tags":27383,"concepts":27384},[],[],{"space":27386,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27388,"publishedVersion":506,"revision":62,"contentType":27390,"locale":29},{"sys":27387},{"type":12,"linkType":13,"id":14},{"sys":27389},{"id":21,"type":12,"linkType":22},{"sys":27391},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27393,"metaTitle":516,"metaDescription":517,"mainTitle":27394,"subtitle":535,"heroImage":27409,"ctaButton":558,"ctaLink":559},[515],{"data":27395,"content":27396,"nodeType":74},{},[27397,27403],{"data":27398,"content":27399,"nodeType":78},{},[27400],{"data":27401,"marks":27402,"value":527,"nodeType":82},{},[],{"data":27404,"content":27405,"nodeType":87},{},[27406],{"data":27407,"marks":27408,"value":534,"nodeType":82},{},[],{"metadata":27410,"sys":27413,"fields":27418},{"tags":27411,"concepts":27412},[],[],{"space":27414,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27416,"publishedVersion":62,"revision":44,"locale":29},{"sys":27415},{"type":12,"linkType":13,"id":14},{"sys":27417},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27419},{"url":550,"details":27420,"fileName":556,"contentType":557},{"size":552,"image":27421},{"width":554,"height":555},{"sys":27423,"fields":27426},{"id":27424,"createdAt":27425},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":27427,"slug":27428,"articleIntro":27429,"category":27430},"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.",[27431],{"metadata":27432,"sys":27435,"fields":27442},{"tags":27433,"concepts":27434},[],[],{"space":27436,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27438,"publishedVersion":506,"revision":62,"contentType":27440,"locale":29},{"sys":27437},{"type":12,"linkType":13,"id":14},{"sys":27439},{"id":21,"type":12,"linkType":22},{"sys":27441},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27443,"metaTitle":516,"metaDescription":517,"mainTitle":27444,"subtitle":535,"heroImage":27459,"ctaButton":558,"ctaLink":559},[515],{"data":27445,"content":27446,"nodeType":74},{},[27447,27453],{"data":27448,"content":27449,"nodeType":78},{},[27450],{"data":27451,"marks":27452,"value":527,"nodeType":82},{},[],{"data":27454,"content":27455,"nodeType":87},{},[27456],{"data":27457,"marks":27458,"value":534,"nodeType":82},{},[],{"metadata":27460,"sys":27463,"fields":27468},{"tags":27461,"concepts":27462},[],[],{"space":27464,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27466,"publishedVersion":62,"revision":44,"locale":29},{"sys":27465},{"type":12,"linkType":13,"id":14},{"sys":27467},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27469},{"url":550,"details":27470,"fileName":556,"contentType":557},{"size":552,"image":27471},{"width":554,"height":555},{"sys":27473,"fields":27476},{"id":27474,"createdAt":27475},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":27477,"slug":27478,"articleIntro":27477,"category":27479},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[27480],{"metadata":27481,"sys":27484,"fields":27491},{"tags":27482,"concepts":27483},[],[],{"space":27485,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27487,"publishedVersion":506,"revision":62,"contentType":27489,"locale":29},{"sys":27486},{"type":12,"linkType":13,"id":14},{"sys":27488},{"id":21,"type":12,"linkType":22},{"sys":27490},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27492,"metaTitle":516,"metaDescription":517,"mainTitle":27493,"subtitle":535,"heroImage":27508,"ctaButton":558,"ctaLink":559},[515],{"data":27494,"content":27495,"nodeType":74},{},[27496,27502],{"data":27497,"content":27498,"nodeType":78},{},[27499],{"data":27500,"marks":27501,"value":527,"nodeType":82},{},[],{"data":27503,"content":27504,"nodeType":87},{},[27505],{"data":27506,"marks":27507,"value":534,"nodeType":82},{},[],{"metadata":27509,"sys":27512,"fields":27517},{"tags":27510,"concepts":27511},[],[],{"space":27513,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27515,"publishedVersion":62,"revision":44,"locale":29},{"sys":27514},{"type":12,"linkType":13,"id":14},{"sys":27516},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27518},{"url":550,"details":27519,"fileName":556,"contentType":557},{"size":552,"image":27520},{"width":554,"height":555},{"sys":27522,"fields":27525},{"id":27523,"createdAt":27524},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":27526,"slug":27527,"articleIntro":27526,"category":27528},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[27529],{"metadata":27530,"sys":27533,"fields":27540},{"tags":27531,"concepts":27532},[],[],{"space":27534,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27536,"publishedVersion":506,"revision":62,"contentType":27538,"locale":29},{"sys":27535},{"type":12,"linkType":13,"id":14},{"sys":27537},{"id":21,"type":12,"linkType":22},{"sys":27539},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27541,"metaTitle":516,"metaDescription":517,"mainTitle":27542,"subtitle":535,"heroImage":27557,"ctaButton":558,"ctaLink":559},[515],{"data":27543,"content":27544,"nodeType":74},{},[27545,27551],{"data":27546,"content":27547,"nodeType":78},{},[27548],{"data":27549,"marks":27550,"value":527,"nodeType":82},{},[],{"data":27552,"content":27553,"nodeType":87},{},[27554],{"data":27555,"marks":27556,"value":534,"nodeType":82},{},[],{"metadata":27558,"sys":27561,"fields":27566},{"tags":27559,"concepts":27560},[],[],{"space":27562,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27564,"publishedVersion":62,"revision":44,"locale":29},{"sys":27563},{"type":12,"linkType":13,"id":14},{"sys":27565},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27567},{"url":550,"details":27568,"fileName":556,"contentType":557},{"size":552,"image":27569},{"width":554,"height":555},{"sys":27571,"fields":27574},{"id":27572,"createdAt":27573},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":27575,"slug":27576,"articleIntro":27575,"category":27577},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[27578],{"metadata":27579,"sys":27582,"fields":27589},{"tags":27580,"concepts":27581},[],[],{"space":27583,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27585,"publishedVersion":506,"revision":62,"contentType":27587,"locale":29},{"sys":27584},{"type":12,"linkType":13,"id":14},{"sys":27586},{"id":21,"type":12,"linkType":22},{"sys":27588},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27590,"metaTitle":516,"metaDescription":517,"mainTitle":27591,"subtitle":535,"heroImage":27606,"ctaButton":558,"ctaLink":559},[515],{"data":27592,"content":27593,"nodeType":74},{},[27594,27600],{"data":27595,"content":27596,"nodeType":78},{},[27597],{"data":27598,"marks":27599,"value":527,"nodeType":82},{},[],{"data":27601,"content":27602,"nodeType":87},{},[27603],{"data":27604,"marks":27605,"value":534,"nodeType":82},{},[],{"metadata":27607,"sys":27610,"fields":27615},{"tags":27608,"concepts":27609},[],[],{"space":27611,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27613,"publishedVersion":62,"revision":44,"locale":29},{"sys":27612},{"type":12,"linkType":13,"id":14},{"sys":27614},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27616},{"url":550,"details":27617,"fileName":556,"contentType":557},{"size":552,"image":27618},{"width":554,"height":555},{"sys":27620,"fields":27623},{"id":27621,"createdAt":27622},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":27624,"slug":27625,"articleIntro":27624,"category":27626},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[27627],{"metadata":27628,"sys":27631,"fields":27638},{"tags":27629,"concepts":27630},[],[],{"space":27632,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27634,"publishedVersion":506,"revision":62,"contentType":27636,"locale":29},{"sys":27633},{"type":12,"linkType":13,"id":14},{"sys":27635},{"id":21,"type":12,"linkType":22},{"sys":27637},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27639,"metaTitle":516,"metaDescription":517,"mainTitle":27640,"subtitle":535,"heroImage":27655,"ctaButton":558,"ctaLink":559},[515],{"data":27641,"content":27642,"nodeType":74},{},[27643,27649],{"data":27644,"content":27645,"nodeType":78},{},[27646],{"data":27647,"marks":27648,"value":527,"nodeType":82},{},[],{"data":27650,"content":27651,"nodeType":87},{},[27652],{"data":27653,"marks":27654,"value":534,"nodeType":82},{},[],{"metadata":27656,"sys":27659,"fields":27664},{"tags":27657,"concepts":27658},[],[],{"space":27660,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27662,"publishedVersion":62,"revision":44,"locale":29},{"sys":27661},{"type":12,"linkType":13,"id":14},{"sys":27663},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27665},{"url":550,"details":27666,"fileName":556,"contentType":557},{"size":552,"image":27667},{"width":554,"height":555},{"sys":27669,"fields":27672},{"id":27670,"createdAt":27671},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":27673,"slug":27674,"articleIntro":27673,"category":27675},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[27676],{"metadata":27677,"sys":27680,"fields":27687},{"tags":27678,"concepts":27679},[],[],{"space":27681,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27683,"publishedVersion":506,"revision":62,"contentType":27685,"locale":29},{"sys":27682},{"type":12,"linkType":13,"id":14},{"sys":27684},{"id":21,"type":12,"linkType":22},{"sys":27686},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27688,"metaTitle":516,"metaDescription":517,"mainTitle":27689,"subtitle":535,"heroImage":27704,"ctaButton":558,"ctaLink":559},[515],{"data":27690,"content":27691,"nodeType":74},{},[27692,27698],{"data":27693,"content":27694,"nodeType":78},{},[27695],{"data":27696,"marks":27697,"value":527,"nodeType":82},{},[],{"data":27699,"content":27700,"nodeType":87},{},[27701],{"data":27702,"marks":27703,"value":534,"nodeType":82},{},[],{"metadata":27705,"sys":27708,"fields":27713},{"tags":27706,"concepts":27707},[],[],{"space":27709,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27711,"publishedVersion":62,"revision":44,"locale":29},{"sys":27710},{"type":12,"linkType":13,"id":14},{"sys":27712},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27714},{"url":550,"details":27715,"fileName":556,"contentType":557},{"size":552,"image":27716},{"width":554,"height":555},{"sys":27718,"fields":27721},{"id":27719,"createdAt":27720},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":27722,"slug":27723,"articleIntro":27722,"category":27724},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[27725],{"metadata":27726,"sys":27729,"fields":27736},{"tags":27727,"concepts":27728},[],[],{"space":27730,"id":501,"type":16,"createdAt":502,"updatedAt":503,"environment":27732,"publishedVersion":506,"revision":62,"contentType":27734,"locale":29},{"sys":27731},{"type":12,"linkType":13,"id":14},{"sys":27733},{"id":21,"type":12,"linkType":22},{"sys":27735},{"type":12,"linkType":27,"id":509},{"contentfulName":511,"modelCategoryName":512,"slug":513,"contentTypeSlug":27737,"metaTitle":516,"metaDescription":517,"mainTitle":27738,"subtitle":535,"heroImage":27753,"ctaButton":558,"ctaLink":559},[515],{"data":27739,"content":27740,"nodeType":74},{},[27741,27747],{"data":27742,"content":27743,"nodeType":78},{},[27744],{"data":27745,"marks":27746,"value":527,"nodeType":82},{},[],{"data":27748,"content":27749,"nodeType":87},{},[27750],{"data":27751,"marks":27752,"value":534,"nodeType":82},{},[],{"metadata":27754,"sys":27757,"fields":27762},{"tags":27755,"concepts":27756},[],[],{"space":27758,"id":543,"type":58,"createdAt":544,"updatedAt":544,"environment":27760,"publishedVersion":62,"revision":44,"locale":29},{"sys":27759},{"type":12,"linkType":13,"id":14},{"sys":27761},{"id":21,"type":12,"linkType":22},{"title":548,"description":534,"file":27763},{"url":550,"details":27764,"fileName":556,"contentType":557},{"size":552,"image":27765},{"width":554,"height":555},1780321832687]