[{"data":1,"prerenderedAt":27519},["ShallowReactive",2],{"tip-plan-comptable-compte-607-achats-de-marchandises":3,"plan-comptable-compte-607-achats-de-marchandises-similars":313},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-607-achats-de-marchandises",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","6yYcgkv8SbSNp7QzExIgBF","Entry","2025-04-25T13:19:18.613Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":243,"faq_structured_data":244,"category":245},"Compte 607 - Achats de marchandises",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,91,98,105,112,119,126,133,150,157,164,171,178,185,192,207,222,229,236],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 607",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 607 est un élément fondamental du plan comptable général pour les entreprises commerciales. Il permet d'enregistrer l'ensemble des coûts liés à l'acquisition de produits finis destinés à être revendus sans transformation.\n\nCe compte enregistre :",[],{},{"nodeType":84,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"- Le prix d'achat des marchandises\n- Les droits de douane associés\n- Les taxes non récupérables\n- Les frais de transport directement attribuables à l'acquisition",[],{},{"nodeType":84,"data":99,"content":100},{},[101],{"nodeType":79,"value":102,"marks":103,"data":104},"Le compte 607 fonctionne par nature en débit lors des achats de marchandises. Il est diminué par les retours d'achats ou les rabais obtenus, généralement enregistrés au crédit du compte 609 \"Rabais, remises et ristournes obtenus sur achats\".",[],{},{"nodeType":84,"data":106,"content":107},{},[108],{"nodeType":79,"value":109,"marks":110,"data":111},"Les contreparties habituelles sont :",[],{},{"nodeType":84,"data":113,"content":114},{},[115],{"nodeType":79,"value":116,"marks":117,"data":118},"- Le compte 401 \"Fournisseurs\" pour les achats à crédit\n- Les comptes de trésorerie (512) pour les achats au comptant\n- Le compte 408 \"Fournisseurs - Factures non parvenues\" lorsque les marchandises sont reçues mais pas encore facturées",[],{},{"nodeType":75,"data":120,"content":121},{},[122],{"nodeType":79,"value":123,"marks":124,"data":125},"Quand utiliser le compte 607 ?",[],{},{"nodeType":84,"data":127,"content":128},{},[129],{"nodeType":79,"value":130,"marks":131,"data":132},"Le compte 607 est utilisé exclusivement pour comptabiliser les achats de marchandises destinées à être revendues en l'état, ce qui le distingue des autres comptes d'achats :",[],{},{"nodeType":84,"data":134,"content":135},{},[136,140,146],{"nodeType":79,"value":137,"marks":138,"data":139},"- ",[],{},{"nodeType":79,"value":141,"marks":142,"data":145},"Achat pour revente directe",[143],{"type":144},"bold",{},{"nodeType":79,"value":147,"marks":148,"data":149}," : Contrairement au compte 601 (Achats de matières premières) utilisé par les entreprises industrielles, le compte 607 concerne des produits qui ne subiront aucune transformation avant leur revente.",[],{},{"nodeType":84,"data":151,"content":152},{},[153],{"nodeType":79,"value":154,"marks":155,"data":156},"- Gestion des stocks : Les achats enregistrés au compte 607 sont liés aux stocks comptabilisés dans la classe 37 \"Stocks de marchandises\". La variation de ces stocks est suivie via le compte 6037 \"Variation des stocks de marchandises\".",[],{},{"nodeType":84,"data":158,"content":159},{},[160],{"nodeType":79,"value":161,"marks":162,"data":163},"- Frais accessoires : Les entreprises ont la possibilité d'incorporer directement les frais accessoires (transport, commissions, assurances) au compte 607 lorsqu'ils peuvent être affectés de façon certaine à une catégorie de marchandises. Alternativement, ces frais peuvent être regroupés dans le compte 608 \"Frais accessoires d'achat\".",[],{},{"nodeType":84,"data":165,"content":166},{},[167],{"nodeType":79,"value":168,"marks":169,"data":170},"Exemples d'utilisation typiques :",[],{},{"nodeType":84,"data":172,"content":173},{},[174],{"nodeType":79,"value":175,"marks":176,"data":177},"- Une boutique de vêtements qui achète des collections auprès de fabricants\n- Un détaillant électronique qui acquiert des smartphones pour les revendre\n- Une librairie qui commande des livres auprès d'éditeurs",[],{},{"nodeType":75,"data":179,"content":180},{},[181],{"nodeType":79,"value":182,"marks":183,"data":184},"Implications fiscales du compte 607",[],{},{"nodeType":84,"data":186,"content":187},{},[188],{"nodeType":79,"value":189,"marks":190,"data":191},"Les achats de marchandises enregistrés au compte 607 ont des implications fiscales significatives :",[],{},{"nodeType":84,"data":193,"content":194},{},[195,198,203],{"nodeType":79,"value":137,"marks":196,"data":197},[],{},{"nodeType":79,"value":199,"marks":200,"data":202},"Impact sur le résultat imposable",[201],{"type":144},{},{"nodeType":79,"value":204,"marks":205,"data":206}," : Ces achats constituent des charges déductibles qui diminuent directement le bénéfice imposable de l'entreprise. Le coût des marchandises vendues (CMV) est déduit du revenu des ventes pour calculer le bénéfice brut.",[],{},{"nodeType":84,"data":208,"content":209},{},[210,213,218],{"nodeType":79,"value":137,"marks":211,"data":212},[],{},{"nodeType":79,"value":214,"marks":215,"data":217},"TVA déductible",[216],{"type":144},{},{"nodeType":79,"value":219,"marks":220,"data":221}," : La TVA payée sur les achats de marchandises est généralement récupérable par l'entreprise, sous réserve qu'elle respecte les conditions de déductibilité prévues par la législation fiscale.",[],{},{"nodeType":84,"data":223,"content":224},{},[225],{"nodeType":79,"value":226,"marks":227,"data":228},"- Valorisation des stocks : À la clôture de l'exercice, le solde du compte 607 doit être ajusté pour refléter le coût réel des marchandises vendues. Cette opération s'effectue par l'intermédiaire du compte 6037 \"Variation des stocks de marchandises\", qui enregistre la différence entre le stock initial et le stock final.",[],{},{"nodeType":84,"data":230,"content":231},{},[232],{"nodeType":79,"value":233,"marks":234,"data":235},"- Documentation obligatoire : Il est essentiel de conserver une documentation précise et détaillée des achats pour justifier les déductions fiscales lors d'éventuels contrôles. Les factures doivent être conformes aux exigences légales et mentionner tous les éléments obligatoires (TVA, conditions de règlement, etc.).",[],{},{"nodeType":84,"data":237,"content":238},{},[239],{"nodeType":79,"value":240,"marks":241,"data":242},"En fin d'exercice, le solde du compte 607, ainsi que celui du compte 6037, sont virés au compte de résultat (120 ou 129), participant ainsi à la détermination du résultat fiscal de l'entreprise.",[],{},"compte-607-achats-de-marchandises",false,[246],{"metadata":247,"sys":250,"fields":262},{"tags":248,"concepts":249},[],[],{"space":251,"id":253,"type":16,"createdAt":254,"updatedAt":255,"environment":256,"publishedVersion":258,"revision":59,"contentType":259,"locale":27},{"sys":252},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":257},{"id":20,"type":12,"linkType":21},24,{"sys":260},{"type":12,"linkType":25,"id":261},"category",{"contentfulName":263,"modelCategoryName":264,"slug":265,"contentTypeSlug":266,"metaTitle":268,"metaDescription":269,"mainTitle":270,"subtitle":288,"heroImage":289,"ctaButton":311,"ctaLink":312},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[267],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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