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Il sert à enregistrer les différences de valeur entre le stock final (stock de sortie) et le stock initial (stock d'entrée) des matières premières et fournitures, hors dépréciations.",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Il est débité de la valeur du stock initial (en début d'exercice)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Il est crédité de la valeur du stock final (en fin d'exercice)",[],{},{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le solde du compte 6031 représente donc la variation globale de la valeur du stock de matières premières et fournitures entre le début et la fin de l'exercice. Ce solde peut être :",[],{},{"nodeType":110,"data":142,"content":143},{},[144,154],{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Débiteur : indique une diminution du stock (déstockage)",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Créditeur : indique une augmentation du stock (stockage)",[],{},{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Dans le Plan Comptable Général 2025, ce compte interagit principalement avec le compte 31 « Matières premières et fournitures » qui enregistre la valeur des stocks physiques.",[],{},{"nodeType":95,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Quand utiliser le compte 6031 ?",[],{},{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Le compte 6031 est utilisé dans les situations suivantes :",[],{},{"nodeType":186,"data":187,"content":188},"ordered-list",{},[189,222,275],{"nodeType":114,"data":190,"content":191},{},[192,199],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"En fin d'exercice comptable pour ajuster la valeur des stocks de matières premières et fournitures :",[],{},{"nodeType":110,"data":200,"content":201},{},[202,212],{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Lors de la clôture de l'exercice précédent, pour annuler le stock initial en débitant le compte 6031 et créditant le compte 31",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Lors de la clôture de l'exercice en cours, pour constater le stock final en débitant le compte 31 et créditant le compte 6031",[],{},{"nodeType":114,"data":223,"content":224},{},[225,232],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Dans le cadre de l'inventaire permanent :",[],{},{"nodeType":110,"data":233,"content":234},{},[235,245,255,265],{"nodeType":114,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Le compte 31 fonctionne comme un compte de magasin",[],{},{"nodeType":114,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Il est débité des entrées par le crédit du compte 6031",[],{},{"nodeType":114,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Il est crédité des sorties par le débit du compte 6031",[],{},{"nodeType":114,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"En fin d'exercice, le solde du compte 6031 est viré au compte de résultat (120 ou 129)",[],{},{"nodeType":114,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Pour les opérations spécifiques comme les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation, qui peuvent transiter par le compte 38 avant d'être ventilés dans les comptes correspondant à leur nature.",[],{},{"nodeType":95,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Quels sont les impacts fiscaux du compte 6031 ?",[],{},{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"L'utilisation du compte 6031 a plusieurs impacts fiscaux et comptables importants :",[],{},{"nodeType":186,"data":300,"content":301},{},[302,335,368,401],{"nodeType":114,"data":303,"content":304},{},[305,312],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Impact sur le résultat fiscal :",[],{},{"nodeType":110,"data":313,"content":314},{},[315,325],{"nodeType":114,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Un solde débiteur (diminution des stocks) augmente les charges d'exploitation et diminue donc le résultat fiscal",[],{},{"nodeType":114,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Un solde créditeur (augmentation des stocks) diminue les charges d'exploitation et augmente donc le résultat fiscal",[],{},{"nodeType":114,"data":336,"content":337},{},[338,345],{"nodeType":87,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"Présentation dans le compte de résultat :",[],{},{"nodeType":110,"data":346,"content":347},{},[348,358],{"nodeType":114,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"Le compte 6031 figure dans le modèle de compte de résultat comme compte correcteur des achats d'approvisionnements",[],{},{"nodeType":114,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Il peut être présenté en moins ou en plus des achats selon que son solde est créditeur ou débiteur",[],{},{"nodeType":114,"data":369,"content":370},{},[371,378],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Valorisation des stocks :",[],{},{"nodeType":110,"data":379,"content":380},{},[381,391],{"nodeType":114,"data":382,"content":383},{},[384],{"nodeType":87,"data":385,"content":386},{},[387],{"nodeType":82,"value":388,"marks":389,"data":390},"La valorisation des stocks doit suivre les règles d'évaluation du PCG, notamment le principe du coût d'acquisition ou de production",[],{},{"nodeType":114,"data":392,"content":393},{},[394],{"nodeType":87,"data":395,"content":396},{},[397],{"nodeType":82,"value":398,"marks":399,"data":400},"Dans certains cas exceptionnels (art. 214-24), d'autres méthodes d'évaluation peuvent être utilisées lorsqu'il n'est pas possible de déterminer le coût d'acquisition ou de production",[],{},{"nodeType":114,"data":402,"content":403},{},[404,411],{"nodeType":87,"data":405,"content":406},{},[407],{"nodeType":82,"value":408,"marks":409,"data":410},"Cas particuliers avec impact fiscal :",[],{},{"nodeType":110,"data":412,"content":413},{},[414,424],{"nodeType":114,"data":415,"content":416},{},[417],{"nodeType":87,"data":418,"content":419},{},[420],{"nodeType":82,"value":421,"marks":422,"data":423},"Pour les stocks ayant fait l'objet d'un contrat de vente ferme, la valeur d'entrée est retenue si le prix de vente stipulé couvre cette valeur et les frais restant à supporter",[],{},{"nodeType":114,"data":425,"content":426},{},[427],{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":431,"marks":432,"data":433},"Une position globale sur matière première peut être constituée pour évaluer une éventuelle dépréciation",[],{},{"nodeType":95,"data":435,"content":436},{},[437],{"nodeType":82,"value":438,"marks":439,"data":440},"3 point clés à retenir sur le compte 6031",[],{},{"nodeType":186,"data":442,"content":443},{},[444,454,464],{"nodeType":114,"data":445,"content":446},{},[447],{"nodeType":87,"data":448,"content":449},{},[450],{"nodeType":82,"value":451,"marks":452,"data":453},"Mécanisme inverse des comptes habituels : contrairement à la plupart des comptes de charges, un solde créditeur du compte 6031 (augmentation des stocks) diminue les charges d'exploitation, tandis qu'un solde débiteur (diminution des stocks) les augmente.",[],{},{"nodeType":114,"data":455,"content":456},{},[457],{"nodeType":87,"data":458,"content":459},{},[460],{"nodeType":82,"value":461,"marks":462,"data":463},"Rôle correctif : le compte 6031 joue un rôle correctif dans le compte de résultat en ajustant les achats de matières premières et fournitures pour refléter la consommation réelle de 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