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Cette subdivision répond aux besoins internes de gestion de l'entité et correspond à sa propre nomenclature de biens.",[],{},{},{"nodeType":87,"content":117,"data":122},[118],{"nodeType":81,"value":119,"marks":120,"data":121},"Le compte 6071 fonctionne en relation avec :",[],{},{},{"nodeType":124,"content":125,"data":157},"unordered-list",[126,137,147],{"nodeType":127,"content":128,"data":136},"list-item",[129],{"nodeType":87,"content":130,"data":135},[131],{"nodeType":81,"value":132,"marks":133,"data":134},"Le compte 37 (Stocks de marchandises) pour le suivi des entrées/sorties en stock",[],{},{},{},{"nodeType":127,"content":138,"data":146},[139],{"nodeType":87,"content":140,"data":145},[141],{"nodeType":81,"value":142,"marks":143,"data":144},"Le compte 6037 (Variation des stocks de marchandises) pour l'enregistrement des variations de stocks entre l'ouverture et la clôture de l'exercice",[],{},{},{},{"nodeType":127,"content":148,"data":156},[149],{"nodeType":87,"content":150,"data":155},[151],{"nodeType":81,"value":152,"marks":153,"data":154},"Le compte 707 (Ventes de marchandises) lors de la revente des marchandises",[],{},{},{},{},{"nodeType":95,"content":159,"data":164},[160],{"nodeType":81,"value":161,"marks":162,"data":163},"Quand utiliser le compte 6071 ?",[],{},{},{"nodeType":87,"content":166,"data":171},[167],{"nodeType":81,"value":168,"marks":169,"data":170},"Le compte 6071 doit être utilisé dans les situations suivantes :",[],{},{},{"nodeType":124,"content":173,"data":204},[174,184,194],{"nodeType":127,"content":175,"data":183},[176],{"nodeType":87,"content":177,"data":182},[178],{"nodeType":81,"value":179,"marks":180,"data":181},"Lors de l'achat de marchandises du groupe A spécifiquement identifiées par l'entreprise selon sa propre classification interne",[],{},{},{},{"nodeType":127,"content":185,"data":193},[186],{"nodeType":87,"content":187,"data":192},[188],{"nodeType":81,"value":189,"marks":190,"data":191},"À la réception des factures fournisseurs concernant ces marchandises spécifiques",[],{},{},{},{"nodeType":127,"content":195,"data":203},[196],{"nodeType":87,"content":197,"data":202},[198],{"nodeType":81,"value":199,"marks":200,"data":201},"Pour enregistrer les entrées en stock de ces marchandises particulières",[],{},{},{},{},{"nodeType":87,"content":206,"data":211},[207],{"nodeType":81,"value":208,"marks":209,"data":210},"Le compte 6071 est débité du montant des achats de marchandises du groupe A par le crédit :",[],{},{},{"nodeType":124,"content":213,"data":234},[214,224],{"nodeType":127,"content":215,"data":223},[216],{"nodeType":87,"content":217,"data":222},[218],{"nodeType":81,"value":219,"marks":220,"data":221},"Du compte 401 (Fournisseurs) lors de la réception de la facture",[],{},{},{},{"nodeType":127,"content":225,"data":233},[226],{"nodeType":87,"content":227,"data":232},[228],{"nodeType":81,"value":229,"marks":230,"data":231},"Du compte 408 (Fournisseurs - Factures non parvenues) lorsque la marchandise est reçue mais que la facture n'est pas encore arrivée",[],{},{},{},{},{"nodeType":87,"content":236,"data":241},[237],{"nodeType":81,"value":238,"marks":239,"data":240},"En fin d'exercice, le solde du compte 6071 est viré au compte 120 (Résultat de l'exercice - bénéfice) ou 129 (Résultat de l'exercice - perte), selon le cas.",[],{},{},{"nodeType":95,"content":243,"data":248},[244],{"nodeType":81,"value":245,"marks":246,"data":247},"Quels sont les impacts fiscaux du compte 6071 ?",[],{},{},{"nodeType":87,"content":250,"data":255},[251],{"nodeType":81,"value":252,"marks":253,"data":254},"L'utilisation du compte 6071 entraîne plusieurs implications fiscales importantes :",[],{},{},{"nodeType":124,"content":257,"data":308},[258,268,278,288,298],{"nodeType":127,"content":259,"data":267},[260],{"nodeType":87,"content":261,"data":266},[262],{"nodeType":81,"value":263,"marks":264,"data":265},"Déductibilité fiscale : Les achats de marchandises enregistrés au compte 6071 constituent des charges déductibles du résultat fiscal, réduisant ainsi l'assiette imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu pour les entreprises individuelles.",[],{},{},{},{"nodeType":127,"content":269,"data":277},[270],{"nodeType":87,"content":271,"data":276},[272],{"nodeType":81,"value":273,"marks":274,"data":275},"TVA déductible : La TVA payée sur les achats de marchandises est généralement récupérable (sauf exceptions prévues par la législation). Lors de l'enregistrement d'un achat au compte 6071, la TVA déductible est comptabilisée au débit du compte 4456 (Taxes sur le chiffre d'affaires déductibles).",[],{},{},{},{"nodeType":127,"content":279,"data":287},[280],{"nodeType":87,"content":281,"data":286},[282],{"nodeType":81,"value":283,"marks":284,"data":285},"Impact sur la valorisation des stocks : La méthode de valorisation des marchandises (FIFO, LIFO, coût moyen pondéré) a un impact direct sur le résultat fiscal de l'entreprise, car elle détermine la valeur des stocks de clôture et donc le montant des variations de stocks à prendre en compte fiscalement.",[],{},{},{},{"nodeType":127,"content":289,"data":297},[290],{"nodeType":87,"content":291,"data":296},[292],{"nodeType":81,"value":293,"marks":294,"data":295},"Obligations documentaires : L'entreprise doit conserver les justificatifs (factures d'achat) liés aux opérations enregistrées au compte 6071 pendant au moins 6 ans pour répondre aux exigences du contrôle fiscal.",[],{},{},{},{"nodeType":127,"content":299,"data":307},[300],{"nodeType":87,"content":301,"data":306},[302],{"nodeType":81,"value":303,"marks":304,"data":305},"Régularisations de fin d'exercice : Les achats de marchandises non encore réceptionnées à la clôture de l'exercice mais dont la propriété est déjà transférée à l'entreprise doivent être comptabilisés en achats et en stocks pour respecter le principe d'indépendance des exercices.",[],{},{},{},{},{"nodeType":95,"content":310,"data":315},[311],{"nodeType":81,"value":312,"marks":313,"data":314},"3 point clés à retenir sur le compte 6071",[],{},{},{"nodeType":124,"content":317,"data":348},[318,328,338],{"nodeType":127,"content":319,"data":327},[320],{"nodeType":87,"content":321,"data":326},[322],{"nodeType":81,"value":323,"marks":324,"data":325},"Le compte 6071 est une subdivision du compte 607 qui permet d'identifier spécifiquement les achats de marchandises du groupe A selon la nomenclature interne de l'entreprise, facilitant ainsi l'analyse et le suivi de ces achats spécifiques.",[],{},{},{},{"nodeType":127,"content":329,"data":337},[330],{"nodeType":87,"content":331,"data":336},[332],{"nodeType":81,"value":333,"marks":334,"data":335},"Il fonctionne en liaison avec les comptes de stocks (37) et de variation des stocks (6037) pour assurer le suivi comptable complet du cycle d'achat-revente des marchandises du groupe A.",[],{},{},{},{"nodeType":127,"content":339,"data":347},[340],{"nodeType":87,"content":341,"data":346},[342],{"nodeType":81,"value":343,"marks":344,"data":345},"La bonne utilisation de ce compte contribue à une gestion analytique précise et à une information financière détaillée sur les différentes catégories de marchandises commercialisées par l'entreprise.",[],{},{},{},{},"compte-6071-marchandise-ou-groupe-a",false,[352],{"metadata":353,"sys":356,"fields":368},{"tags":354,"concepts":355},[],[],{"space":357,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":362,"publishedVersion":364,"revision":62,"contentType":365,"locale":29},{"sys":358},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":363},{"id":21,"type":12,"linkType":22},24,{"sys":366},{"type":12,"linkType":27,"id":367},"category",{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":372,"metaTitle":374,"metaDescription":375,"mainTitle":376,"subtitle":393,"heroImage":394,"ctaButton":416,"ctaLink":417},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[373],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? 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