[{"data":1,"prerenderedAt":27776},["ShallowReactive",2],{"tip-plan-comptable-compte-6037-variation-des-stocks-de-marchandises":3,"plan-comptable-compte-6037-variation-des-stocks-de-marchandises-similars":570},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6037-variation-des-stocks-de-marchandises",{"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","41CGTMdoIBLZnVxFqTtfPv","Entry","2025-05-27T14:00:49.227Z","2025-06-03T09:52:49.987Z",{"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":501,"faq_structured_data":502,"category":503},"6037 - Variation des stocks de marchandises",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,113,148,155,162,169,262,269,292,299,306,461,468],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6037 - Variation des stocks de marchandises",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer la différence de valeur des stocks de marchandises entre l'ouverture et la clôture de l'exercice comptable",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6037 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6037 - Variation des stocks de marchandises est une subdivision du compte 603 \"Variation des stocks d'approvisionnements et de marchandises\". Il sert spécifiquement à enregistrer les variations de valeur des stocks de marchandises entre deux exercices comptables.\n",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\nCe compte a pour fonction de :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Constater la différence entre la valeur du stock final (stock de sortie) et la valeur du stock initial (stock d'entrée) des marchandises",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Ajuster la valeur des achats de marchandises dans le compte de résultat pour refléter la consommation réelle",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Corriger le montant des achats (compte 607) pour déterminer le coût réel des marchandises vendues pendant l'exercice",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 6037 fonctionne en lien direct avec le compte 37 - Stocks de marchandises qui enregistre la valeur des stocks à l'inventaire. Au début de l'exercice, le compte 37 est crédité du montant du stock initial par le débit du compte 6037. À la fin de l'exercice, après inventaire, le compte 37 est débité du montant du stock final par le crédit du compte 6037.",[],{},{"nodeType":95,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Quand utiliser le compte 6037 ?",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Le compte 6037 est utilisé dans les situations suivantes :",[],{},{"nodeType":170,"data":171,"content":172},"ordered-list",{},[173,196,219],{"nodeType":118,"data":174,"content":175},{},[176,183],{"nodeType":87,"data":177,"content":178},{},[179],{"nodeType":82,"value":180,"marks":181,"data":182},"À l'ouverture de l'exercice comptable :",[],{},{"nodeType":114,"data":184,"content":185},{},[186],{"nodeType":118,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Pour annuler le stock initial en débitant le compte 6037 et en créditant le compte 37",[],{},{"nodeType":118,"data":197,"content":198},{},[199,206],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"À la clôture de l'exercice comptable :",[],{},{"nodeType":114,"data":207,"content":208},{},[209],{"nodeType":118,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Pour constater le stock final en créditant le compte 6037 et en débitant le compte 37",[],{},{"nodeType":118,"data":220,"content":221},{},[222,229],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Lors de la tenue d'un inventaire permanent :",[],{},{"nodeType":114,"data":230,"content":231},{},[232,242,252],{"nodeType":118,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Le compte 37 fonctionne comme un compte de magasin",[],{},{"nodeType":118,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Les entrées sont enregistrées au débit du compte 37 par le crédit du compte 6037",[],{},{"nodeType":118,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Les sorties sont enregistrées au crédit du compte 37 par le débit du compte 6037",[],{},{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Le solde du compte 6037 peut être :",[],{},{"nodeType":114,"data":270,"content":271},{},[272,282],{"nodeType":118,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Débiteur : indique une diminution des stocks de marchandises (déstockage)",[],{},{"nodeType":118,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Créditeur : indique une augmentation des stocks de marchandises (stockage)",[],{},{"nodeType":95,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Quels sont les impacts fiscaux du compte 6037 ?",[],{},{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"L'utilisation du compte 6037 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":170,"data":307,"content":308},{},[309,352,385,418],{"nodeType":118,"data":310,"content":311},{},[312,319],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Impact sur le résultat fiscal :",[],{},{"nodeType":114,"data":320,"content":321},{},[322,332,342],{"nodeType":118,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"La variation des stocks de marchandises influence directement le résultat imposable de l'entreprise",[],{},{"nodeType":118,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Une augmentation des stocks (solde créditeur) diminue les charges et augmente le résultat fiscal",[],{},{"nodeType":118,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Une diminution des stocks (solde débiteur) augmente les charges et réduit le résultat fiscal",[],{},{"nodeType":118,"data":353,"content":354},{},[355,362],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Valorisation des stocks :",[],{},{"nodeType":114,"data":363,"content":364},{},[365,375],{"nodeType":118,"data":366,"content":367},{},[368],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"La méthode d'évaluation des stocks (FIFO, CUMP, etc.) impacte directement la valeur inscrite au compte 6037",[],{},{"nodeType":118,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"Une valorisation incorrecte peut entraîner des redressements fiscaux",[],{},{"nodeType":118,"data":386,"content":387},{},[388,395],{"nodeType":87,"data":389,"content":390},{},[391],{"nodeType":82,"value":392,"marks":393,"data":394},"Dépréciation des stocks :",[],{},{"nodeType":114,"data":396,"content":397},{},[398,408],{"nodeType":118,"data":399,"content":400},{},[401],{"nodeType":87,"data":402,"content":403},{},[404],{"nodeType":82,"value":405,"marks":406,"data":407},"Les dépréciations des stocks de marchandises (compte 397) sont généralement déductibles fiscalement",[],{},{"nodeType":118,"data":409,"content":410},{},[411],{"nodeType":87,"data":412,"content":413},{},[414],{"nodeType":82,"value":415,"marks":416,"data":417},"La reprise de ces dépréciations est imposable",[],{},{"nodeType":118,"data":419,"content":420},{},[421,428],{"nodeType":87,"data":422,"content":423},{},[424],{"nodeType":82,"value":425,"marks":426,"data":427},"Obligations déclaratives :",[],{},{"nodeType":114,"data":429,"content":430},{},[431,441,451],{"nodeType":118,"data":432,"content":433},{},[434],{"nodeType":87,"data":435,"content":436},{},[437],{"nodeType":82,"value":438,"marks":439,"data":440},"Les variations de stocks doivent être justifiées par un inventaire physique",[],{},{"nodeType":118,"data":442,"content":443},{},[444],{"nodeType":87,"data":445,"content":446},{},[447],{"nodeType":82,"value":448,"marks":449,"data":450},"Les méthodes d'évaluation doivent être appliquées de manière cohérente d'un exercice à l'autre",[],{},{"nodeType":118,"data":452,"content":453},{},[454],{"nodeType":87,"data":455,"content":456},{},[457],{"nodeType":82,"value":458,"marks":459,"data":460},"Tout changement de méthode d'évaluation doit être mentionné dans l'annexe des états financiers",[],{},{"nodeType":95,"data":462,"content":463},{},[464],{"nodeType":82,"value":465,"marks":466,"data":467},"3 points clés à retenir sur le compte 6037",[],{},{"nodeType":114,"data":469,"content":470},{},[471,481,491],{"nodeType":118,"data":472,"content":473},{},[474],{"nodeType":87,"data":475,"content":476},{},[477],{"nodeType":82,"value":478,"marks":479,"data":480},"Le compte 6037 est un compte correcteur des achats qui permet d'ajuster la valeur des achats de marchandises 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