[{"data":1,"prerenderedAt":27663},["ShallowReactive",2],{"tip-plan-comptable-compte-62-autres-services-exterieurs":3,"plan-comptable-compte-62-autres-services-exterieurs-similars":457},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-62-autres-services-exterieurs",{"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","5K8krZTvHnnZcNpidTNXvq","Entry","2025-04-25T13:19:32.187Z","2025-05-26T13:17:25.351Z",{"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":387,"faq_structured_data":388,"category":389},"Compte 62 - Autres services extérieurs",{"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",{},[77,86,94,111,126,141,156,171,182,197,212,223,230,237,244,251,258,265,272,279,286,293,300,307,314,321,328,335,350,365,380],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 62",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 62 regroupe les charges relatives aux services externes que l'entreprise sollicite dans le cadre de son activité, distincts de ceux enregistrés dans la classe 61. Il se compose de plusieurs sous-comptes :",[],{},{"nodeType":87,"data":95,"content":96},{},[97,101,107],{"nodeType":82,"value":98,"marks":99,"data":100},"- ",[],{},{"nodeType":82,"value":102,"marks":103,"data":106},"621 - Personnel extérieur à l'entreprise",[104],{"type":105},"bold",{},{"nodeType":82,"value":108,"marks":109,"data":110}," : Personnel intérimaire (6211) et personnel détaché (6214)",[],{},{"nodeType":87,"data":112,"content":113},{},[114,117,122],{"nodeType":82,"value":98,"marks":115,"data":116},[],{},{"nodeType":82,"value":118,"marks":119,"data":121},"622 - Rémunérations d'intermédiaires et honoraires",[120],{"type":105},{},{"nodeType":82,"value":123,"marks":124,"data":125}," : Commissions sur achats (6221) et ventes (6222), rémunérations d'affacturage (6225), honoraires (6226), frais d'actes (6227)",[],{},{"nodeType":87,"data":127,"content":128},{},[129,132,137],{"nodeType":82,"value":98,"marks":130,"data":131},[],{},{"nodeType":82,"value":133,"marks":134,"data":136},"623 - Publicité, publications, relations publiques",[135],{"type":105},{},{"nodeType":82,"value":138,"marks":139,"data":140}," : Annonces (6231), foires (6233), cadeaux clients (6234), catalogues (6236), publications (6237)",[],{},{"nodeType":87,"data":142,"content":143},{},[144,147,152],{"nodeType":82,"value":98,"marks":145,"data":146},[],{},{"nodeType":82,"value":148,"marks":149,"data":151},"624 - Transports",[150],{"type":105},{},{"nodeType":82,"value":153,"marks":154,"data":155}," : Transports sur achats (6241), ventes (6242), entre établissements (6243), transport du personnel (6247)",[],{},{"nodeType":87,"data":157,"content":158},{},[159,162,167],{"nodeType":82,"value":98,"marks":160,"data":161},[],{},{"nodeType":82,"value":163,"marks":164,"data":166},"625 - Déplacements, missions et réceptions",[165],{"type":105},{},{"nodeType":82,"value":168,"marks":169,"data":170}," : Voyages (6251), déménagements (6255), missions (6256), réceptions (6257)",[],{},{"nodeType":87,"data":172,"content":173},{},[174,177],{"nodeType":82,"value":98,"marks":175,"data":176},[],{},{"nodeType":82,"value":178,"marks":179,"data":181},"626 - Frais postaux et télécommunications",[180],{"type":105},{},{"nodeType":87,"data":183,"content":184},{},[185,188,193],{"nodeType":82,"value":98,"marks":186,"data":187},[],{},{"nodeType":82,"value":189,"marks":190,"data":192},"627 - Services bancaires",[191],{"type":105},{},{"nodeType":82,"value":194,"marks":195,"data":196}," : Frais sur titres (6271), commissions (6272), location de coffres (6276)",[],{},{"nodeType":87,"data":198,"content":199},{},[200,203,208],{"nodeType":82,"value":98,"marks":201,"data":202},[],{},{"nodeType":82,"value":204,"marks":205,"data":207},"628 - Divers",[206],{"type":105},{},{"nodeType":82,"value":209,"marks":210,"data":211}," : Cotisations (6281), frais de recrutement (6284)",[],{},{"nodeType":87,"data":213,"content":214},{},[215,218],{"nodeType":82,"value":98,"marks":216,"data":217},[],{},{"nodeType":82,"value":219,"marks":220,"data":222},"629 - Rabais, remises et ristournes obtenus",[221],{"type":105},{},{"nodeType":78,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Quand utiliser le compte 62 ?",[],{},{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"Le compte 62 est utilisé pour enregistrer toutes les charges liées aux prestations de services externes nécessaires au fonctionnement de l'entreprise mais qui ne sont pas classées dans les services extérieurs du compte 61.",[],{},{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"Il est débité du montant des factures de services extérieurs par le crédit :",[],{},{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"- du compte 401 \"Fournisseurs\" lors de la réception de la facture",[],{},{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"- ou directement des comptes de trésorerie lors du paiement",[],{},{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Ces informations sont essentielles pour :",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"- L'analyse détaillée des coûts externes engagés",[],{},{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"- La gestion budgétaire et la prise de décision stratégique",[],{},{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"- L'optimisation des dépenses externes",[],{},{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"- La planification financière précise",[],{},{"nodeType":78,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Implications fiscales du compte 62",[],{},{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Les charges enregistrées au compte 62 sont généralement déductibles du résultat fiscal, sous réserve qu'elles répondent aux conditions générales de déductibilité :",[],{},{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"- Être engagées dans l'intérêt de l'exploitation",[],{},{"nodeType":87,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"- Correspondre à une charge effective et justifiée",[],{},{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"- Être comptabilisées dans l'exercice concerné",[],{},{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Points de vigilance particuliers :",[],{},{"nodeType":87,"data":336,"content":337},{},[338,341,346],{"nodeType":82,"value":98,"marks":339,"data":340},[],{},{"nodeType":82,"value":342,"marks":343,"data":345},"Cadeaux clients (6234)",[344],{"type":105},{},{"nodeType":82,"value":347,"marks":348,"data":349}," : Déductibles dans la limite de 73€ TTC par bénéficiaire et par an",[],{},{"nodeType":87,"data":351,"content":352},{},[353,356,361],{"nodeType":82,"value":98,"marks":354,"data":355},[],{},{"nodeType":82,"value":357,"marks":358,"data":360},"Frais de réception (6257)",[359],{"type":105},{},{"nodeType":82,"value":362,"marks":363,"data":364}," : Justification précise de leur lien avec l'activité professionnelle",[],{},{"nodeType":87,"data":366,"content":367},{},[368,371,376],{"nodeType":82,"value":98,"marks":369,"data":370},[],{},{"nodeType":82,"value":372,"marks":373,"data":375},"Honoraires (6226)",[374],{"type":105},{},{"nodeType":82,"value":377,"marks":378,"data":379}," : Obligation de déclaration DAS2 pour les montants supérieurs à 1 200€ par an et par bénéficiaire",[],{},{"nodeType":87,"data":381,"content":382},{},[383],{"nodeType":82,"value":384,"marks":385,"data":386},"Les charges sont comptabilisées hors taxes récupérables pour les entreprises assujetties à la TVA.",[],{},"compte-62-autres-services-exterieurs",false,[390],{"metadata":391,"sys":394,"fields":406},{"tags":392,"concepts":393},[],[],{"space":395,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":400,"publishedVersion":402,"revision":62,"contentType":403,"locale":29},{"sys":396},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":401},{"id":21,"type":12,"linkType":22},24,{"sys":404},{"type":12,"linkType":27,"id":405},"category",{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":410,"metaTitle":412,"metaDescription":413,"mainTitle":414,"subtitle":432,"heroImage":433,"ctaButton":455,"ctaLink":456},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[411],"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":415,"content":416,"nodeType":74},{},[417,425],{"data":418,"content":419,"nodeType":424},{},[420],{"data":421,"marks":422,"value":423,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":426,"content":427,"nodeType":87},{},[428],{"data":429,"marks":430,"value":431,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":434,"sys":437,"fields":444},{"tags":435,"concepts":436},[],[],{"space":438,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":442,"publishedVersion":62,"revision":44,"locale":29},{"sys":439},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":443},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":446},"Facturation",{"url":447,"details":448,"fileName":453,"contentType":454},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":449,"image":450},246703,{"width":451,"height":452},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[458,507,556,605,654,703,752,801,850,899,948,997,1046,1095,1144,1193,1242,1291,1340,1389,1438,1488,1537,1586,1635,1684,1733,1782,1831,1880,1929,1978,2027,2076,2126,2175,2224,2273,2322,2371,2420,2469,2518,2567,2616,2665,2714,2763,2812,2862,2911,2960,3009,3057,3106,3155,3204,3253,3302,3351,3400,3449,3498,3547,3596,3645,3694,3743,3792,3841,3891,3940,3989,4037,4086,4135,4184,4233,4282,4331,4380,4429,4478,4527,4576,4625,4674,4723,4772,4821,4870,4919,4968,5017,5065,5114,5163,5212,5261,5310,5359,5408,5457,5506,5555,5604,5653,5702,5751,5800,5849,5898,5947,5996,6045,6094,6143,6192,6241,6290,6339,6388,6437,6486,6535,6584,6633,6682,6731,6776,6825,6874,6923,6972,7021,7070,7119,7168,7217,7266,7315,7364,7413,7462,7512,7561,7610,7659,7708,7756,7805,7854,7903,7952,8001,8050,8099,8148,8197,8246,8295,8344,8393,8442,8491,8541,8590,8639,8688,8737,8786,8835,8884,8933,8982,9031,9080,9129,9178,9227,9276,9325,9374,9423,9472,9521,9570,9619,9668,9717,9766,9815,9864,9913,9962,10011,10060,10109,10158,10207,10256,10305,10354,10403,10452,10501,10550,10599,10648,10697,10746,10795,10844,10893,10942,10991,11040,11089,11138,11187,11236,11285,11334,11383,11432,11481,11531,11580,11629,11678,11727,11776,11825,11874,11923,11972,12021,12070,12119,12168,12217,12266,12315,12364,12413,12462,12511,12560,12609,12658,12707,12756,12805,12854,12903,12952,13001,13050,13099,13148,13197,13246,13295,13344,13393,13443,13492,13541,13590,13639,13688,13737,13786,13835,13884,13933,13982,14031,14080,14129,14178,14227,14276,14325,14374,14423,14472,14521,14570,14619,14668,14717,14766,14815,14864,14913,14962,15011,15060,15109,15158,15207,15256,15305,15354,15403,15452,15501,15550,15599,15648,15697,15746,15795,15844,15893,15942,15991,16040,16089,16138,16187,16236,16286,16335,16384,16433,16482,16531,16580,16629,16678,16727,16776,16825,16874,16924,16973,17022,17071,17120,17169,17218,17266,17315,17364,17414,17463,17512,17561,17610,17659,17708,17757,17806,17855,17904,17953,18002,18051,18100,18149,18198,18247,18296,18345,18394,18443,18492,18541,18590,18639,18688,18737,18786,18835,18884,18933,18982,19031,19080,19129,19178,19227,19276,19325,19374,19423,19472,19521,19570,19619,19668,19717,19766,19815,19864,19913,19962,20011,20060,20110,20159,20208,20257,20306,20355,20404,20454,20504,20553,20602,20651,20700,20749,20798,20847,20896,20945,20994,21043,21092,21141,21190,21239,21288,21337,21386,21435,21484,21533,21582,21632,21681,21730,21779,21828,21877,21926,21975,22024,22073,22122,22171,22220,22269,22318,22368,22417,22466,22515,22564,22613,22662,22711,22760,22809,22858,22907,22956,23006,23055,23104,23153,23202,23251,23300,23349,23398,23447,23496,23545,23594,23643,23692,23741,23790,23839,23888,23937,23986,24035,24084,24133,24181,24230,24279,24328,24377,24426,24475,24524,24573,24622,24671,24720,24769,24818,24867,24916,24965,25014,25063,25112,25161,25210,25259,25308,25357,25406,25455,25505,25554,25603,25652,25701,25750,25799,25848,25897,25946,25995,26044,26093,26142,26191,26240,26290,26339,26388,26437,26486,26535,26584,26633,26682,26731,26780,26829,26878,26927,26976,27025,27074,27123,27172,27222,27271,27320,27369,27418,27467,27516,27565,27614],{"sys":459,"fields":462},{"id":460,"createdAt":461},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":463,"slug":464,"articleIntro":463,"category":465},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[466],{"metadata":467,"sys":470,"fields":477},{"tags":468,"concepts":469},[],[],{"space":471,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":473,"publishedVersion":402,"revision":62,"contentType":475,"locale":29},{"sys":472},{"type":12,"linkType":13,"id":14},{"sys":474},{"id":21,"type":12,"linkType":22},{"sys":476},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":478,"metaTitle":412,"metaDescription":413,"mainTitle":479,"subtitle":432,"heroImage":494,"ctaButton":455,"ctaLink":456},[411],{"data":480,"content":481,"nodeType":74},{},[482,488],{"data":483,"content":484,"nodeType":424},{},[485],{"data":486,"marks":487,"value":423,"nodeType":82},{},[],{"data":489,"content":490,"nodeType":87},{},[491],{"data":492,"marks":493,"value":431,"nodeType":82},{},[],{"metadata":495,"sys":498,"fields":503},{"tags":496,"concepts":497},[],[],{"space":499,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":501,"publishedVersion":62,"revision":44,"locale":29},{"sys":500},{"type":12,"linkType":13,"id":14},{"sys":502},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":504},{"url":447,"details":505,"fileName":453,"contentType":454},{"size":449,"image":506},{"width":451,"height":452},{"sys":508,"fields":511},{"id":509,"createdAt":510},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":512,"slug":513,"articleIntro":512,"category":514},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[515],{"metadata":516,"sys":519,"fields":526},{"tags":517,"concepts":518},[],[],{"space":520,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":522,"publishedVersion":402,"revision":62,"contentType":524,"locale":29},{"sys":521},{"type":12,"linkType":13,"id":14},{"sys":523},{"id":21,"type":12,"linkType":22},{"sys":525},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":527,"metaTitle":412,"metaDescription":413,"mainTitle":528,"subtitle":432,"heroImage":543,"ctaButton":455,"ctaLink":456},[411],{"data":529,"content":530,"nodeType":74},{},[531,537],{"data":532,"content":533,"nodeType":424},{},[534],{"data":535,"marks":536,"value":423,"nodeType":82},{},[],{"data":538,"content":539,"nodeType":87},{},[540],{"data":541,"marks":542,"value":431,"nodeType":82},{},[],{"metadata":544,"sys":547,"fields":552},{"tags":545,"concepts":546},[],[],{"space":548,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":550,"publishedVersion":62,"revision":44,"locale":29},{"sys":549},{"type":12,"linkType":13,"id":14},{"sys":551},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":553},{"url":447,"details":554,"fileName":453,"contentType":454},{"size":449,"image":555},{"width":451,"height":452},{"sys":557,"fields":560},{"id":558,"createdAt":559},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":561,"slug":562,"articleIntro":561,"category":563},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[564],{"metadata":565,"sys":568,"fields":575},{"tags":566,"concepts":567},[],[],{"space":569,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":571,"publishedVersion":402,"revision":62,"contentType":573,"locale":29},{"sys":570},{"type":12,"linkType":13,"id":14},{"sys":572},{"id":21,"type":12,"linkType":22},{"sys":574},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":576,"metaTitle":412,"metaDescription":413,"mainTitle":577,"subtitle":432,"heroImage":592,"ctaButton":455,"ctaLink":456},[411],{"data":578,"content":579,"nodeType":74},{},[580,586],{"data":581,"content":582,"nodeType":424},{},[583],{"data":584,"marks":585,"value":423,"nodeType":82},{},[],{"data":587,"content":588,"nodeType":87},{},[589],{"data":590,"marks":591,"value":431,"nodeType":82},{},[],{"metadata":593,"sys":596,"fields":601},{"tags":594,"concepts":595},[],[],{"space":597,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":599,"publishedVersion":62,"revision":44,"locale":29},{"sys":598},{"type":12,"linkType":13,"id":14},{"sys":600},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":602},{"url":447,"details":603,"fileName":453,"contentType":454},{"size":449,"image":604},{"width":451,"height":452},{"sys":606,"fields":609},{"id":607,"createdAt":608},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":610,"slug":611,"articleIntro":610,"category":612},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[613],{"metadata":614,"sys":617,"fields":624},{"tags":615,"concepts":616},[],[],{"space":618,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":620,"publishedVersion":402,"revision":62,"contentType":622,"locale":29},{"sys":619},{"type":12,"linkType":13,"id":14},{"sys":621},{"id":21,"type":12,"linkType":22},{"sys":623},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":625,"metaTitle":412,"metaDescription":413,"mainTitle":626,"subtitle":432,"heroImage":641,"ctaButton":455,"ctaLink":456},[411],{"data":627,"content":628,"nodeType":74},{},[629,635],{"data":630,"content":631,"nodeType":424},{},[632],{"data":633,"marks":634,"value":423,"nodeType":82},{},[],{"data":636,"content":637,"nodeType":87},{},[638],{"data":639,"marks":640,"value":431,"nodeType":82},{},[],{"metadata":642,"sys":645,"fields":650},{"tags":643,"concepts":644},[],[],{"space":646,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":648,"publishedVersion":62,"revision":44,"locale":29},{"sys":647},{"type":12,"linkType":13,"id":14},{"sys":649},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":651},{"url":447,"details":652,"fileName":453,"contentType":454},{"size":449,"image":653},{"width":451,"height":452},{"sys":655,"fields":658},{"id":656,"createdAt":657},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":659,"slug":660,"articleIntro":-1,"category":661},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[662],{"metadata":663,"sys":666,"fields":673},{"tags":664,"concepts":665},[],[],{"space":667,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":669,"publishedVersion":402,"revision":62,"contentType":671,"locale":29},{"sys":668},{"type":12,"linkType":13,"id":14},{"sys":670},{"id":21,"type":12,"linkType":22},{"sys":672},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":674,"metaTitle":412,"metaDescription":413,"mainTitle":675,"subtitle":432,"heroImage":690,"ctaButton":455,"ctaLink":456},[411],{"data":676,"content":677,"nodeType":74},{},[678,684],{"data":679,"content":680,"nodeType":424},{},[681],{"data":682,"marks":683,"value":423,"nodeType":82},{},[],{"data":685,"content":686,"nodeType":87},{},[687],{"data":688,"marks":689,"value":431,"nodeType":82},{},[],{"metadata":691,"sys":694,"fields":699},{"tags":692,"concepts":693},[],[],{"space":695,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":697,"publishedVersion":62,"revision":44,"locale":29},{"sys":696},{"type":12,"linkType":13,"id":14},{"sys":698},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":700},{"url":447,"details":701,"fileName":453,"contentType":454},{"size":449,"image":702},{"width":451,"height":452},{"sys":704,"fields":707},{"id":705,"createdAt":706},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":708,"slug":709,"articleIntro":708,"category":710},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[711],{"metadata":712,"sys":715,"fields":722},{"tags":713,"concepts":714},[],[],{"space":716,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":718,"publishedVersion":402,"revision":62,"contentType":720,"locale":29},{"sys":717},{"type":12,"linkType":13,"id":14},{"sys":719},{"id":21,"type":12,"linkType":22},{"sys":721},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":723,"metaTitle":412,"metaDescription":413,"mainTitle":724,"subtitle":432,"heroImage":739,"ctaButton":455,"ctaLink":456},[411],{"data":725,"content":726,"nodeType":74},{},[727,733],{"data":728,"content":729,"nodeType":424},{},[730],{"data":731,"marks":732,"value":423,"nodeType":82},{},[],{"data":734,"content":735,"nodeType":87},{},[736],{"data":737,"marks":738,"value":431,"nodeType":82},{},[],{"metadata":740,"sys":743,"fields":748},{"tags":741,"concepts":742},[],[],{"space":744,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":746,"publishedVersion":62,"revision":44,"locale":29},{"sys":745},{"type":12,"linkType":13,"id":14},{"sys":747},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":749},{"url":447,"details":750,"fileName":453,"contentType":454},{"size":449,"image":751},{"width":451,"height":452},{"sys":753,"fields":756},{"id":754,"createdAt":755},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":757,"slug":758,"articleIntro":757,"category":759},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[760],{"metadata":761,"sys":764,"fields":771},{"tags":762,"concepts":763},[],[],{"space":765,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":767,"publishedVersion":402,"revision":62,"contentType":769,"locale":29},{"sys":766},{"type":12,"linkType":13,"id":14},{"sys":768},{"id":21,"type":12,"linkType":22},{"sys":770},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":772,"metaTitle":412,"metaDescription":413,"mainTitle":773,"subtitle":432,"heroImage":788,"ctaButton":455,"ctaLink":456},[411],{"data":774,"content":775,"nodeType":74},{},[776,782],{"data":777,"content":778,"nodeType":424},{},[779],{"data":780,"marks":781,"value":423,"nodeType":82},{},[],{"data":783,"content":784,"nodeType":87},{},[785],{"data":786,"marks":787,"value":431,"nodeType":82},{},[],{"metadata":789,"sys":792,"fields":797},{"tags":790,"concepts":791},[],[],{"space":793,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":795,"publishedVersion":62,"revision":44,"locale":29},{"sys":794},{"type":12,"linkType":13,"id":14},{"sys":796},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":798},{"url":447,"details":799,"fileName":453,"contentType":454},{"size":449,"image":800},{"width":451,"height":452},{"sys":802,"fields":805},{"id":803,"createdAt":804},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":806,"slug":807,"articleIntro":806,"category":808},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[809],{"metadata":810,"sys":813,"fields":820},{"tags":811,"concepts":812},[],[],{"space":814,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":816,"publishedVersion":402,"revision":62,"contentType":818,"locale":29},{"sys":815},{"type":12,"linkType":13,"id":14},{"sys":817},{"id":21,"type":12,"linkType":22},{"sys":819},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":821,"metaTitle":412,"metaDescription":413,"mainTitle":822,"subtitle":432,"heroImage":837,"ctaButton":455,"ctaLink":456},[411],{"data":823,"content":824,"nodeType":74},{},[825,831],{"data":826,"content":827,"nodeType":424},{},[828],{"data":829,"marks":830,"value":423,"nodeType":82},{},[],{"data":832,"content":833,"nodeType":87},{},[834],{"data":835,"marks":836,"value":431,"nodeType":82},{},[],{"metadata":838,"sys":841,"fields":846},{"tags":839,"concepts":840},[],[],{"space":842,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":844,"publishedVersion":62,"revision":44,"locale":29},{"sys":843},{"type":12,"linkType":13,"id":14},{"sys":845},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":847},{"url":447,"details":848,"fileName":453,"contentType":454},{"size":449,"image":849},{"width":451,"height":452},{"sys":851,"fields":854},{"id":852,"createdAt":853},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":855,"slug":856,"articleIntro":-1,"category":857},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[858],{"metadata":859,"sys":862,"fields":869},{"tags":860,"concepts":861},[],[],{"space":863,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":865,"publishedVersion":402,"revision":62,"contentType":867,"locale":29},{"sys":864},{"type":12,"linkType":13,"id":14},{"sys":866},{"id":21,"type":12,"linkType":22},{"sys":868},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":870,"metaTitle":412,"metaDescription":413,"mainTitle":871,"subtitle":432,"heroImage":886,"ctaButton":455,"ctaLink":456},[411],{"data":872,"content":873,"nodeType":74},{},[874,880],{"data":875,"content":876,"nodeType":424},{},[877],{"data":878,"marks":879,"value":423,"nodeType":82},{},[],{"data":881,"content":882,"nodeType":87},{},[883],{"data":884,"marks":885,"value":431,"nodeType":82},{},[],{"metadata":887,"sys":890,"fields":895},{"tags":888,"concepts":889},[],[],{"space":891,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":893,"publishedVersion":62,"revision":44,"locale":29},{"sys":892},{"type":12,"linkType":13,"id":14},{"sys":894},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":896},{"url":447,"details":897,"fileName":453,"contentType":454},{"size":449,"image":898},{"width":451,"height":452},{"sys":900,"fields":903},{"id":901,"createdAt":902},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":904,"slug":905,"articleIntro":904,"category":906},"6097 - de marchandises","compte-6097-de-marchandises",[907],{"metadata":908,"sys":911,"fields":918},{"tags":909,"concepts":910},[],[],{"space":912,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":914,"publishedVersion":402,"revision":62,"contentType":916,"locale":29},{"sys":913},{"type":12,"linkType":13,"id":14},{"sys":915},{"id":21,"type":12,"linkType":22},{"sys":917},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":919,"metaTitle":412,"metaDescription":413,"mainTitle":920,"subtitle":432,"heroImage":935,"ctaButton":455,"ctaLink":456},[411],{"data":921,"content":922,"nodeType":74},{},[923,929],{"data":924,"content":925,"nodeType":424},{},[926],{"data":927,"marks":928,"value":423,"nodeType":82},{},[],{"data":930,"content":931,"nodeType":87},{},[932],{"data":933,"marks":934,"value":431,"nodeType":82},{},[],{"metadata":936,"sys":939,"fields":944},{"tags":937,"concepts":938},[],[],{"space":940,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":942,"publishedVersion":62,"revision":44,"locale":29},{"sys":941},{"type":12,"linkType":13,"id":14},{"sys":943},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":945},{"url":447,"details":946,"fileName":453,"contentType":454},{"size":449,"image":947},{"width":451,"height":452},{"sys":949,"fields":952},{"id":950,"createdAt":951},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":953,"slug":954,"articleIntro":953,"category":955},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[956],{"metadata":957,"sys":960,"fields":967},{"tags":958,"concepts":959},[],[],{"space":961,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":963,"publishedVersion":402,"revision":62,"contentType":965,"locale":29},{"sys":962},{"type":12,"linkType":13,"id":14},{"sys":964},{"id":21,"type":12,"linkType":22},{"sys":966},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":968,"metaTitle":412,"metaDescription":413,"mainTitle":969,"subtitle":432,"heroImage":984,"ctaButton":455,"ctaLink":456},[411],{"data":970,"content":971,"nodeType":74},{},[972,978],{"data":973,"content":974,"nodeType":424},{},[975],{"data":976,"marks":977,"value":423,"nodeType":82},{},[],{"data":979,"content":980,"nodeType":87},{},[981],{"data":982,"marks":983,"value":431,"nodeType":82},{},[],{"metadata":985,"sys":988,"fields":993},{"tags":986,"concepts":987},[],[],{"space":989,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":991,"publishedVersion":62,"revision":44,"locale":29},{"sys":990},{"type":12,"linkType":13,"id":14},{"sys":992},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":994},{"url":447,"details":995,"fileName":453,"contentType":454},{"size":449,"image":996},{"width":451,"height":452},{"sys":998,"fields":1001},{"id":999,"createdAt":1000},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":1002,"slug":1003,"articleIntro":1002,"category":1004},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[1005],{"metadata":1006,"sys":1009,"fields":1016},{"tags":1007,"concepts":1008},[],[],{"space":1010,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1012,"publishedVersion":402,"revision":62,"contentType":1014,"locale":29},{"sys":1011},{"type":12,"linkType":13,"id":14},{"sys":1013},{"id":21,"type":12,"linkType":22},{"sys":1015},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1017,"metaTitle":412,"metaDescription":413,"mainTitle":1018,"subtitle":432,"heroImage":1033,"ctaButton":455,"ctaLink":456},[411],{"data":1019,"content":1020,"nodeType":74},{},[1021,1027],{"data":1022,"content":1023,"nodeType":424},{},[1024],{"data":1025,"marks":1026,"value":423,"nodeType":82},{},[],{"data":1028,"content":1029,"nodeType":87},{},[1030],{"data":1031,"marks":1032,"value":431,"nodeType":82},{},[],{"metadata":1034,"sys":1037,"fields":1042},{"tags":1035,"concepts":1036},[],[],{"space":1038,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1040,"publishedVersion":62,"revision":44,"locale":29},{"sys":1039},{"type":12,"linkType":13,"id":14},{"sys":1041},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1043},{"url":447,"details":1044,"fileName":453,"contentType":454},{"size":449,"image":1045},{"width":451,"height":452},{"sys":1047,"fields":1050},{"id":1048,"createdAt":1049},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":1051,"slug":1052,"articleIntro":1051,"category":1053},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[1054],{"metadata":1055,"sys":1058,"fields":1065},{"tags":1056,"concepts":1057},[],[],{"space":1059,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1061,"publishedVersion":402,"revision":62,"contentType":1063,"locale":29},{"sys":1060},{"type":12,"linkType":13,"id":14},{"sys":1062},{"id":21,"type":12,"linkType":22},{"sys":1064},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1066,"metaTitle":412,"metaDescription":413,"mainTitle":1067,"subtitle":432,"heroImage":1082,"ctaButton":455,"ctaLink":456},[411],{"data":1068,"content":1069,"nodeType":74},{},[1070,1076],{"data":1071,"content":1072,"nodeType":424},{},[1073],{"data":1074,"marks":1075,"value":423,"nodeType":82},{},[],{"data":1077,"content":1078,"nodeType":87},{},[1079],{"data":1080,"marks":1081,"value":431,"nodeType":82},{},[],{"metadata":1083,"sys":1086,"fields":1091},{"tags":1084,"concepts":1085},[],[],{"space":1087,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1089,"publishedVersion":62,"revision":44,"locale":29},{"sys":1088},{"type":12,"linkType":13,"id":14},{"sys":1090},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1092},{"url":447,"details":1093,"fileName":453,"contentType":454},{"size":449,"image":1094},{"width":451,"height":452},{"sys":1096,"fields":1099},{"id":1097,"createdAt":1098},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":1100,"slug":1101,"articleIntro":-1,"category":1102},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[1103],{"metadata":1104,"sys":1107,"fields":1114},{"tags":1105,"concepts":1106},[],[],{"space":1108,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1110,"publishedVersion":402,"revision":62,"contentType":1112,"locale":29},{"sys":1109},{"type":12,"linkType":13,"id":14},{"sys":1111},{"id":21,"type":12,"linkType":22},{"sys":1113},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1115,"metaTitle":412,"metaDescription":413,"mainTitle":1116,"subtitle":432,"heroImage":1131,"ctaButton":455,"ctaLink":456},[411],{"data":1117,"content":1118,"nodeType":74},{},[1119,1125],{"data":1120,"content":1121,"nodeType":424},{},[1122],{"data":1123,"marks":1124,"value":423,"nodeType":82},{},[],{"data":1126,"content":1127,"nodeType":87},{},[1128],{"data":1129,"marks":1130,"value":431,"nodeType":82},{},[],{"metadata":1132,"sys":1135,"fields":1140},{"tags":1133,"concepts":1134},[],[],{"space":1136,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1138,"publishedVersion":62,"revision":44,"locale":29},{"sys":1137},{"type":12,"linkType":13,"id":14},{"sys":1139},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1141},{"url":447,"details":1142,"fileName":453,"contentType":454},{"size":449,"image":1143},{"width":451,"height":452},{"sys":1145,"fields":1148},{"id":1146,"createdAt":1147},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":1149,"slug":1150,"articleIntro":-1,"category":1151},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[1152],{"metadata":1153,"sys":1156,"fields":1163},{"tags":1154,"concepts":1155},[],[],{"space":1157,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1159,"publishedVersion":402,"revision":62,"contentType":1161,"locale":29},{"sys":1158},{"type":12,"linkType":13,"id":14},{"sys":1160},{"id":21,"type":12,"linkType":22},{"sys":1162},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1164,"metaTitle":412,"metaDescription":413,"mainTitle":1165,"subtitle":432,"heroImage":1180,"ctaButton":455,"ctaLink":456},[411],{"data":1166,"content":1167,"nodeType":74},{},[1168,1174],{"data":1169,"content":1170,"nodeType":424},{},[1171],{"data":1172,"marks":1173,"value":423,"nodeType":82},{},[],{"data":1175,"content":1176,"nodeType":87},{},[1177],{"data":1178,"marks":1179,"value":431,"nodeType":82},{},[],{"metadata":1181,"sys":1184,"fields":1189},{"tags":1182,"concepts":1183},[],[],{"space":1185,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1187,"publishedVersion":62,"revision":44,"locale":29},{"sys":1186},{"type":12,"linkType":13,"id":14},{"sys":1188},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1190},{"url":447,"details":1191,"fileName":453,"contentType":454},{"size":449,"image":1192},{"width":451,"height":452},{"sys":1194,"fields":1197},{"id":1195,"createdAt":1196},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":1198,"slug":1199,"articleIntro":1198,"category":1200},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[1201],{"metadata":1202,"sys":1205,"fields":1212},{"tags":1203,"concepts":1204},[],[],{"space":1206,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1208,"publishedVersion":402,"revision":62,"contentType":1210,"locale":29},{"sys":1207},{"type":12,"linkType":13,"id":14},{"sys":1209},{"id":21,"type":12,"linkType":22},{"sys":1211},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1213,"metaTitle":412,"metaDescription":413,"mainTitle":1214,"subtitle":432,"heroImage":1229,"ctaButton":455,"ctaLink":456},[411],{"data":1215,"content":1216,"nodeType":74},{},[1217,1223],{"data":1218,"content":1219,"nodeType":424},{},[1220],{"data":1221,"marks":1222,"value":423,"nodeType":82},{},[],{"data":1224,"content":1225,"nodeType":87},{},[1226],{"data":1227,"marks":1228,"value":431,"nodeType":82},{},[],{"metadata":1230,"sys":1233,"fields":1238},{"tags":1231,"concepts":1232},[],[],{"space":1234,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1236,"publishedVersion":62,"revision":44,"locale":29},{"sys":1235},{"type":12,"linkType":13,"id":14},{"sys":1237},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1239},{"url":447,"details":1240,"fileName":453,"contentType":454},{"size":449,"image":1241},{"width":451,"height":452},{"sys":1243,"fields":1246},{"id":1244,"createdAt":1245},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":1247,"slug":1248,"articleIntro":1247,"category":1249},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[1250],{"metadata":1251,"sys":1254,"fields":1261},{"tags":1252,"concepts":1253},[],[],{"space":1255,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1257,"publishedVersion":402,"revision":62,"contentType":1259,"locale":29},{"sys":1256},{"type":12,"linkType":13,"id":14},{"sys":1258},{"id":21,"type":12,"linkType":22},{"sys":1260},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1262,"metaTitle":412,"metaDescription":413,"mainTitle":1263,"subtitle":432,"heroImage":1278,"ctaButton":455,"ctaLink":456},[411],{"data":1264,"content":1265,"nodeType":74},{},[1266,1272],{"data":1267,"content":1268,"nodeType":424},{},[1269],{"data":1270,"marks":1271,"value":423,"nodeType":82},{},[],{"data":1273,"content":1274,"nodeType":87},{},[1275],{"data":1276,"marks":1277,"value":431,"nodeType":82},{},[],{"metadata":1279,"sys":1282,"fields":1287},{"tags":1280,"concepts":1281},[],[],{"space":1283,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1285,"publishedVersion":62,"revision":44,"locale":29},{"sys":1284},{"type":12,"linkType":13,"id":14},{"sys":1286},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1288},{"url":447,"details":1289,"fileName":453,"contentType":454},{"size":449,"image":1290},{"width":451,"height":452},{"sys":1292,"fields":1295},{"id":1293,"createdAt":1294},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":1296,"slug":1297,"articleIntro":1296,"category":1298},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[1299],{"metadata":1300,"sys":1303,"fields":1310},{"tags":1301,"concepts":1302},[],[],{"space":1304,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1306,"publishedVersion":402,"revision":62,"contentType":1308,"locale":29},{"sys":1305},{"type":12,"linkType":13,"id":14},{"sys":1307},{"id":21,"type":12,"linkType":22},{"sys":1309},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1311,"metaTitle":412,"metaDescription":413,"mainTitle":1312,"subtitle":432,"heroImage":1327,"ctaButton":455,"ctaLink":456},[411],{"data":1313,"content":1314,"nodeType":74},{},[1315,1321],{"data":1316,"content":1317,"nodeType":424},{},[1318],{"data":1319,"marks":1320,"value":423,"nodeType":82},{},[],{"data":1322,"content":1323,"nodeType":87},{},[1324],{"data":1325,"marks":1326,"value":431,"nodeType":82},{},[],{"metadata":1328,"sys":1331,"fields":1336},{"tags":1329,"concepts":1330},[],[],{"space":1332,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1334,"publishedVersion":62,"revision":44,"locale":29},{"sys":1333},{"type":12,"linkType":13,"id":14},{"sys":1335},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1337},{"url":447,"details":1338,"fileName":453,"contentType":454},{"size":449,"image":1339},{"width":451,"height":452},{"sys":1341,"fields":1344},{"id":1342,"createdAt":1343},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":1345,"slug":1346,"articleIntro":1345,"category":1347},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[1348],{"metadata":1349,"sys":1352,"fields":1359},{"tags":1350,"concepts":1351},[],[],{"space":1353,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1355,"publishedVersion":402,"revision":62,"contentType":1357,"locale":29},{"sys":1354},{"type":12,"linkType":13,"id":14},{"sys":1356},{"id":21,"type":12,"linkType":22},{"sys":1358},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1360,"metaTitle":412,"metaDescription":413,"mainTitle":1361,"subtitle":432,"heroImage":1376,"ctaButton":455,"ctaLink":456},[411],{"data":1362,"content":1363,"nodeType":74},{},[1364,1370],{"data":1365,"content":1366,"nodeType":424},{},[1367],{"data":1368,"marks":1369,"value":423,"nodeType":82},{},[],{"data":1371,"content":1372,"nodeType":87},{},[1373],{"data":1374,"marks":1375,"value":431,"nodeType":82},{},[],{"metadata":1377,"sys":1380,"fields":1385},{"tags":1378,"concepts":1379},[],[],{"space":1381,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1383,"publishedVersion":62,"revision":44,"locale":29},{"sys":1382},{"type":12,"linkType":13,"id":14},{"sys":1384},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1386},{"url":447,"details":1387,"fileName":453,"contentType":454},{"size":449,"image":1388},{"width":451,"height":452},{"sys":1390,"fields":1393},{"id":1391,"createdAt":1392},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":1394,"slug":1395,"articleIntro":1394,"category":1396},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[1397],{"metadata":1398,"sys":1401,"fields":1408},{"tags":1399,"concepts":1400},[],[],{"space":1402,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1404,"publishedVersion":402,"revision":62,"contentType":1406,"locale":29},{"sys":1403},{"type":12,"linkType":13,"id":14},{"sys":1405},{"id":21,"type":12,"linkType":22},{"sys":1407},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1409,"metaTitle":412,"metaDescription":413,"mainTitle":1410,"subtitle":432,"heroImage":1425,"ctaButton":455,"ctaLink":456},[411],{"data":1411,"content":1412,"nodeType":74},{},[1413,1419],{"data":1414,"content":1415,"nodeType":424},{},[1416],{"data":1417,"marks":1418,"value":423,"nodeType":82},{},[],{"data":1420,"content":1421,"nodeType":87},{},[1422],{"data":1423,"marks":1424,"value":431,"nodeType":82},{},[],{"metadata":1426,"sys":1429,"fields":1434},{"tags":1427,"concepts":1428},[],[],{"space":1430,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1432,"publishedVersion":62,"revision":44,"locale":29},{"sys":1431},{"type":12,"linkType":13,"id":14},{"sys":1433},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1435},{"url":447,"details":1436,"fileName":453,"contentType":454},{"size":449,"image":1437},{"width":451,"height":452},{"sys":1439,"fields":1442},{"id":1440,"createdAt":1441},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":1443,"slug":1444,"articleIntro":1445,"category":1446},"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.",[1447],{"metadata":1448,"sys":1451,"fields":1458},{"tags":1449,"concepts":1450},[],[],{"space":1452,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1454,"publishedVersion":402,"revision":62,"contentType":1456,"locale":29},{"sys":1453},{"type":12,"linkType":13,"id":14},{"sys":1455},{"id":21,"type":12,"linkType":22},{"sys":1457},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1459,"metaTitle":412,"metaDescription":413,"mainTitle":1460,"subtitle":432,"heroImage":1475,"ctaButton":455,"ctaLink":456},[411],{"data":1461,"content":1462,"nodeType":74},{},[1463,1469],{"data":1464,"content":1465,"nodeType":424},{},[1466],{"data":1467,"marks":1468,"value":423,"nodeType":82},{},[],{"data":1470,"content":1471,"nodeType":87},{},[1472],{"data":1473,"marks":1474,"value":431,"nodeType":82},{},[],{"metadata":1476,"sys":1479,"fields":1484},{"tags":1477,"concepts":1478},[],[],{"space":1480,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1482,"publishedVersion":62,"revision":44,"locale":29},{"sys":1481},{"type":12,"linkType":13,"id":14},{"sys":1483},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1485},{"url":447,"details":1486,"fileName":453,"contentType":454},{"size":449,"image":1487},{"width":451,"height":452},{"sys":1489,"fields":1492},{"id":1490,"createdAt":1491},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":1493,"slug":1494,"articleIntro":-1,"category":1495},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[1496],{"metadata":1497,"sys":1500,"fields":1507},{"tags":1498,"concepts":1499},[],[],{"space":1501,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1503,"publishedVersion":402,"revision":62,"contentType":1505,"locale":29},{"sys":1502},{"type":12,"linkType":13,"id":14},{"sys":1504},{"id":21,"type":12,"linkType":22},{"sys":1506},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1508,"metaTitle":412,"metaDescription":413,"mainTitle":1509,"subtitle":432,"heroImage":1524,"ctaButton":455,"ctaLink":456},[411],{"data":1510,"content":1511,"nodeType":74},{},[1512,1518],{"data":1513,"content":1514,"nodeType":424},{},[1515],{"data":1516,"marks":1517,"value":423,"nodeType":82},{},[],{"data":1519,"content":1520,"nodeType":87},{},[1521],{"data":1522,"marks":1523,"value":431,"nodeType":82},{},[],{"metadata":1525,"sys":1528,"fields":1533},{"tags":1526,"concepts":1527},[],[],{"space":1529,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1531,"publishedVersion":62,"revision":44,"locale":29},{"sys":1530},{"type":12,"linkType":13,"id":14},{"sys":1532},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1534},{"url":447,"details":1535,"fileName":453,"contentType":454},{"size":449,"image":1536},{"width":451,"height":452},{"sys":1538,"fields":1541},{"id":1539,"createdAt":1540},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":1542,"slug":1543,"articleIntro":1542,"category":1544},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[1545],{"metadata":1546,"sys":1549,"fields":1556},{"tags":1547,"concepts":1548},[],[],{"space":1550,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1552,"publishedVersion":402,"revision":62,"contentType":1554,"locale":29},{"sys":1551},{"type":12,"linkType":13,"id":14},{"sys":1553},{"id":21,"type":12,"linkType":22},{"sys":1555},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1557,"metaTitle":412,"metaDescription":413,"mainTitle":1558,"subtitle":432,"heroImage":1573,"ctaButton":455,"ctaLink":456},[411],{"data":1559,"content":1560,"nodeType":74},{},[1561,1567],{"data":1562,"content":1563,"nodeType":424},{},[1564],{"data":1565,"marks":1566,"value":423,"nodeType":82},{},[],{"data":1568,"content":1569,"nodeType":87},{},[1570],{"data":1571,"marks":1572,"value":431,"nodeType":82},{},[],{"metadata":1574,"sys":1577,"fields":1582},{"tags":1575,"concepts":1576},[],[],{"space":1578,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1580,"publishedVersion":62,"revision":44,"locale":29},{"sys":1579},{"type":12,"linkType":13,"id":14},{"sys":1581},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1583},{"url":447,"details":1584,"fileName":453,"contentType":454},{"size":449,"image":1585},{"width":451,"height":452},{"sys":1587,"fields":1590},{"id":1588,"createdAt":1589},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":1591,"slug":1592,"articleIntro":1591,"category":1593},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[1594],{"metadata":1595,"sys":1598,"fields":1605},{"tags":1596,"concepts":1597},[],[],{"space":1599,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1601,"publishedVersion":402,"revision":62,"contentType":1603,"locale":29},{"sys":1600},{"type":12,"linkType":13,"id":14},{"sys":1602},{"id":21,"type":12,"linkType":22},{"sys":1604},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1606,"metaTitle":412,"metaDescription":413,"mainTitle":1607,"subtitle":432,"heroImage":1622,"ctaButton":455,"ctaLink":456},[411],{"data":1608,"content":1609,"nodeType":74},{},[1610,1616],{"data":1611,"content":1612,"nodeType":424},{},[1613],{"data":1614,"marks":1615,"value":423,"nodeType":82},{},[],{"data":1617,"content":1618,"nodeType":87},{},[1619],{"data":1620,"marks":1621,"value":431,"nodeType":82},{},[],{"metadata":1623,"sys":1626,"fields":1631},{"tags":1624,"concepts":1625},[],[],{"space":1627,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1629,"publishedVersion":62,"revision":44,"locale":29},{"sys":1628},{"type":12,"linkType":13,"id":14},{"sys":1630},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1632},{"url":447,"details":1633,"fileName":453,"contentType":454},{"size":449,"image":1634},{"width":451,"height":452},{"sys":1636,"fields":1639},{"id":1637,"createdAt":1638},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":1640,"slug":1641,"articleIntro":-1,"category":1642},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[1643],{"metadata":1644,"sys":1647,"fields":1654},{"tags":1645,"concepts":1646},[],[],{"space":1648,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1650,"publishedVersion":402,"revision":62,"contentType":1652,"locale":29},{"sys":1649},{"type":12,"linkType":13,"id":14},{"sys":1651},{"id":21,"type":12,"linkType":22},{"sys":1653},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1655,"metaTitle":412,"metaDescription":413,"mainTitle":1656,"subtitle":432,"heroImage":1671,"ctaButton":455,"ctaLink":456},[411],{"data":1657,"content":1658,"nodeType":74},{},[1659,1665],{"data":1660,"content":1661,"nodeType":424},{},[1662],{"data":1663,"marks":1664,"value":423,"nodeType":82},{},[],{"data":1666,"content":1667,"nodeType":87},{},[1668],{"data":1669,"marks":1670,"value":431,"nodeType":82},{},[],{"metadata":1672,"sys":1675,"fields":1680},{"tags":1673,"concepts":1674},[],[],{"space":1676,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1678,"publishedVersion":62,"revision":44,"locale":29},{"sys":1677},{"type":12,"linkType":13,"id":14},{"sys":1679},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1681},{"url":447,"details":1682,"fileName":453,"contentType":454},{"size":449,"image":1683},{"width":451,"height":452},{"sys":1685,"fields":1688},{"id":1686,"createdAt":1687},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1689,"slug":1690,"articleIntro":1689,"category":1691},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1692],{"metadata":1693,"sys":1696,"fields":1703},{"tags":1694,"concepts":1695},[],[],{"space":1697,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1699,"publishedVersion":402,"revision":62,"contentType":1701,"locale":29},{"sys":1698},{"type":12,"linkType":13,"id":14},{"sys":1700},{"id":21,"type":12,"linkType":22},{"sys":1702},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1704,"metaTitle":412,"metaDescription":413,"mainTitle":1705,"subtitle":432,"heroImage":1720,"ctaButton":455,"ctaLink":456},[411],{"data":1706,"content":1707,"nodeType":74},{},[1708,1714],{"data":1709,"content":1710,"nodeType":424},{},[1711],{"data":1712,"marks":1713,"value":423,"nodeType":82},{},[],{"data":1715,"content":1716,"nodeType":87},{},[1717],{"data":1718,"marks":1719,"value":431,"nodeType":82},{},[],{"metadata":1721,"sys":1724,"fields":1729},{"tags":1722,"concepts":1723},[],[],{"space":1725,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1727,"publishedVersion":62,"revision":44,"locale":29},{"sys":1726},{"type":12,"linkType":13,"id":14},{"sys":1728},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1730},{"url":447,"details":1731,"fileName":453,"contentType":454},{"size":449,"image":1732},{"width":451,"height":452},{"sys":1734,"fields":1737},{"id":1735,"createdAt":1736},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":1738,"slug":1739,"articleIntro":1738,"category":1740},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[1741],{"metadata":1742,"sys":1745,"fields":1752},{"tags":1743,"concepts":1744},[],[],{"space":1746,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1748,"publishedVersion":402,"revision":62,"contentType":1750,"locale":29},{"sys":1747},{"type":12,"linkType":13,"id":14},{"sys":1749},{"id":21,"type":12,"linkType":22},{"sys":1751},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1753,"metaTitle":412,"metaDescription":413,"mainTitle":1754,"subtitle":432,"heroImage":1769,"ctaButton":455,"ctaLink":456},[411],{"data":1755,"content":1756,"nodeType":74},{},[1757,1763],{"data":1758,"content":1759,"nodeType":424},{},[1760],{"data":1761,"marks":1762,"value":423,"nodeType":82},{},[],{"data":1764,"content":1765,"nodeType":87},{},[1766],{"data":1767,"marks":1768,"value":431,"nodeType":82},{},[],{"metadata":1770,"sys":1773,"fields":1778},{"tags":1771,"concepts":1772},[],[],{"space":1774,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1776,"publishedVersion":62,"revision":44,"locale":29},{"sys":1775},{"type":12,"linkType":13,"id":14},{"sys":1777},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1779},{"url":447,"details":1780,"fileName":453,"contentType":454},{"size":449,"image":1781},{"width":451,"height":452},{"sys":1783,"fields":1786},{"id":1784,"createdAt":1785},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":1787,"slug":1788,"articleIntro":1787,"category":1789},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[1790],{"metadata":1791,"sys":1794,"fields":1801},{"tags":1792,"concepts":1793},[],[],{"space":1795,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1797,"publishedVersion":402,"revision":62,"contentType":1799,"locale":29},{"sys":1796},{"type":12,"linkType":13,"id":14},{"sys":1798},{"id":21,"type":12,"linkType":22},{"sys":1800},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1802,"metaTitle":412,"metaDescription":413,"mainTitle":1803,"subtitle":432,"heroImage":1818,"ctaButton":455,"ctaLink":456},[411],{"data":1804,"content":1805,"nodeType":74},{},[1806,1812],{"data":1807,"content":1808,"nodeType":424},{},[1809],{"data":1810,"marks":1811,"value":423,"nodeType":82},{},[],{"data":1813,"content":1814,"nodeType":87},{},[1815],{"data":1816,"marks":1817,"value":431,"nodeType":82},{},[],{"metadata":1819,"sys":1822,"fields":1827},{"tags":1820,"concepts":1821},[],[],{"space":1823,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1825,"publishedVersion":62,"revision":44,"locale":29},{"sys":1824},{"type":12,"linkType":13,"id":14},{"sys":1826},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1828},{"url":447,"details":1829,"fileName":453,"contentType":454},{"size":449,"image":1830},{"width":451,"height":452},{"sys":1832,"fields":1835},{"id":1833,"createdAt":1834},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":1836,"slug":1837,"articleIntro":1836,"category":1838},"Compte 326 - Emballages","compte-326-emballages",[1839],{"metadata":1840,"sys":1843,"fields":1850},{"tags":1841,"concepts":1842},[],[],{"space":1844,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1846,"publishedVersion":402,"revision":62,"contentType":1848,"locale":29},{"sys":1845},{"type":12,"linkType":13,"id":14},{"sys":1847},{"id":21,"type":12,"linkType":22},{"sys":1849},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1851,"metaTitle":412,"metaDescription":413,"mainTitle":1852,"subtitle":432,"heroImage":1867,"ctaButton":455,"ctaLink":456},[411],{"data":1853,"content":1854,"nodeType":74},{},[1855,1861],{"data":1856,"content":1857,"nodeType":424},{},[1858],{"data":1859,"marks":1860,"value":423,"nodeType":82},{},[],{"data":1862,"content":1863,"nodeType":87},{},[1864],{"data":1865,"marks":1866,"value":431,"nodeType":82},{},[],{"metadata":1868,"sys":1871,"fields":1876},{"tags":1869,"concepts":1870},[],[],{"space":1872,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1874,"publishedVersion":62,"revision":44,"locale":29},{"sys":1873},{"type":12,"linkType":13,"id":14},{"sys":1875},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1877},{"url":447,"details":1878,"fileName":453,"contentType":454},{"size":449,"image":1879},{"width":451,"height":452},{"sys":1881,"fields":1884},{"id":1882,"createdAt":1883},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":1885,"slug":1886,"articleIntro":1885,"category":1887},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[1888],{"metadata":1889,"sys":1892,"fields":1899},{"tags":1890,"concepts":1891},[],[],{"space":1893,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1895,"publishedVersion":402,"revision":62,"contentType":1897,"locale":29},{"sys":1894},{"type":12,"linkType":13,"id":14},{"sys":1896},{"id":21,"type":12,"linkType":22},{"sys":1898},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1900,"metaTitle":412,"metaDescription":413,"mainTitle":1901,"subtitle":432,"heroImage":1916,"ctaButton":455,"ctaLink":456},[411],{"data":1902,"content":1903,"nodeType":74},{},[1904,1910],{"data":1905,"content":1906,"nodeType":424},{},[1907],{"data":1908,"marks":1909,"value":423,"nodeType":82},{},[],{"data":1911,"content":1912,"nodeType":87},{},[1913],{"data":1914,"marks":1915,"value":431,"nodeType":82},{},[],{"metadata":1917,"sys":1920,"fields":1925},{"tags":1918,"concepts":1919},[],[],{"space":1921,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1923,"publishedVersion":62,"revision":44,"locale":29},{"sys":1922},{"type":12,"linkType":13,"id":14},{"sys":1924},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1926},{"url":447,"details":1927,"fileName":453,"contentType":454},{"size":449,"image":1928},{"width":451,"height":452},{"sys":1930,"fields":1933},{"id":1931,"createdAt":1932},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":1934,"slug":1935,"articleIntro":-1,"category":1936},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[1937],{"metadata":1938,"sys":1941,"fields":1948},{"tags":1939,"concepts":1940},[],[],{"space":1942,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1944,"publishedVersion":402,"revision":62,"contentType":1946,"locale":29},{"sys":1943},{"type":12,"linkType":13,"id":14},{"sys":1945},{"id":21,"type":12,"linkType":22},{"sys":1947},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1949,"metaTitle":412,"metaDescription":413,"mainTitle":1950,"subtitle":432,"heroImage":1965,"ctaButton":455,"ctaLink":456},[411],{"data":1951,"content":1952,"nodeType":74},{},[1953,1959],{"data":1954,"content":1955,"nodeType":424},{},[1956],{"data":1957,"marks":1958,"value":423,"nodeType":82},{},[],{"data":1960,"content":1961,"nodeType":87},{},[1962],{"data":1963,"marks":1964,"value":431,"nodeType":82},{},[],{"metadata":1966,"sys":1969,"fields":1974},{"tags":1967,"concepts":1968},[],[],{"space":1970,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":1972,"publishedVersion":62,"revision":44,"locale":29},{"sys":1971},{"type":12,"linkType":13,"id":14},{"sys":1973},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":1975},{"url":447,"details":1976,"fileName":453,"contentType":454},{"size":449,"image":1977},{"width":451,"height":452},{"sys":1979,"fields":1982},{"id":1980,"createdAt":1981},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":1983,"slug":1984,"articleIntro":1983,"category":1985},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[1986],{"metadata":1987,"sys":1990,"fields":1997},{"tags":1988,"concepts":1989},[],[],{"space":1991,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":1993,"publishedVersion":402,"revision":62,"contentType":1995,"locale":29},{"sys":1992},{"type":12,"linkType":13,"id":14},{"sys":1994},{"id":21,"type":12,"linkType":22},{"sys":1996},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":1998,"metaTitle":412,"metaDescription":413,"mainTitle":1999,"subtitle":432,"heroImage":2014,"ctaButton":455,"ctaLink":456},[411],{"data":2000,"content":2001,"nodeType":74},{},[2002,2008],{"data":2003,"content":2004,"nodeType":424},{},[2005],{"data":2006,"marks":2007,"value":423,"nodeType":82},{},[],{"data":2009,"content":2010,"nodeType":87},{},[2011],{"data":2012,"marks":2013,"value":431,"nodeType":82},{},[],{"metadata":2015,"sys":2018,"fields":2023},{"tags":2016,"concepts":2017},[],[],{"space":2019,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2021,"publishedVersion":62,"revision":44,"locale":29},{"sys":2020},{"type":12,"linkType":13,"id":14},{"sys":2022},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2024},{"url":447,"details":2025,"fileName":453,"contentType":454},{"size":449,"image":2026},{"width":451,"height":452},{"sys":2028,"fields":2031},{"id":2029,"createdAt":2030},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":2032,"slug":2033,"articleIntro":2032,"category":2034},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[2035],{"metadata":2036,"sys":2039,"fields":2046},{"tags":2037,"concepts":2038},[],[],{"space":2040,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2042,"publishedVersion":402,"revision":62,"contentType":2044,"locale":29},{"sys":2041},{"type":12,"linkType":13,"id":14},{"sys":2043},{"id":21,"type":12,"linkType":22},{"sys":2045},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2047,"metaTitle":412,"metaDescription":413,"mainTitle":2048,"subtitle":432,"heroImage":2063,"ctaButton":455,"ctaLink":456},[411],{"data":2049,"content":2050,"nodeType":74},{},[2051,2057],{"data":2052,"content":2053,"nodeType":424},{},[2054],{"data":2055,"marks":2056,"value":423,"nodeType":82},{},[],{"data":2058,"content":2059,"nodeType":87},{},[2060],{"data":2061,"marks":2062,"value":431,"nodeType":82},{},[],{"metadata":2064,"sys":2067,"fields":2072},{"tags":2065,"concepts":2066},[],[],{"space":2068,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2070,"publishedVersion":62,"revision":44,"locale":29},{"sys":2069},{"type":12,"linkType":13,"id":14},{"sys":2071},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2073},{"url":447,"details":2074,"fileName":453,"contentType":454},{"size":449,"image":2075},{"width":451,"height":452},{"sys":2077,"fields":2080},{"id":2078,"createdAt":2079},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":2081,"slug":2082,"articleIntro":2083,"category":2084},"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.",[2085],{"metadata":2086,"sys":2089,"fields":2096},{"tags":2087,"concepts":2088},[],[],{"space":2090,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2092,"publishedVersion":402,"revision":62,"contentType":2094,"locale":29},{"sys":2091},{"type":12,"linkType":13,"id":14},{"sys":2093},{"id":21,"type":12,"linkType":22},{"sys":2095},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2097,"metaTitle":412,"metaDescription":413,"mainTitle":2098,"subtitle":432,"heroImage":2113,"ctaButton":455,"ctaLink":456},[411],{"data":2099,"content":2100,"nodeType":74},{},[2101,2107],{"data":2102,"content":2103,"nodeType":424},{},[2104],{"data":2105,"marks":2106,"value":423,"nodeType":82},{},[],{"data":2108,"content":2109,"nodeType":87},{},[2110],{"data":2111,"marks":2112,"value":431,"nodeType":82},{},[],{"metadata":2114,"sys":2117,"fields":2122},{"tags":2115,"concepts":2116},[],[],{"space":2118,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2120,"publishedVersion":62,"revision":44,"locale":29},{"sys":2119},{"type":12,"linkType":13,"id":14},{"sys":2121},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2123},{"url":447,"details":2124,"fileName":453,"contentType":454},{"size":449,"image":2125},{"width":451,"height":452},{"sys":2127,"fields":2130},{"id":2128,"createdAt":2129},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":2131,"slug":2132,"articleIntro":2131,"category":2133},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[2134],{"metadata":2135,"sys":2138,"fields":2145},{"tags":2136,"concepts":2137},[],[],{"space":2139,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2141,"publishedVersion":402,"revision":62,"contentType":2143,"locale":29},{"sys":2140},{"type":12,"linkType":13,"id":14},{"sys":2142},{"id":21,"type":12,"linkType":22},{"sys":2144},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2146,"metaTitle":412,"metaDescription":413,"mainTitle":2147,"subtitle":432,"heroImage":2162,"ctaButton":455,"ctaLink":456},[411],{"data":2148,"content":2149,"nodeType":74},{},[2150,2156],{"data":2151,"content":2152,"nodeType":424},{},[2153],{"data":2154,"marks":2155,"value":423,"nodeType":82},{},[],{"data":2157,"content":2158,"nodeType":87},{},[2159],{"data":2160,"marks":2161,"value":431,"nodeType":82},{},[],{"metadata":2163,"sys":2166,"fields":2171},{"tags":2164,"concepts":2165},[],[],{"space":2167,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2169,"publishedVersion":62,"revision":44,"locale":29},{"sys":2168},{"type":12,"linkType":13,"id":14},{"sys":2170},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2172},{"url":447,"details":2173,"fileName":453,"contentType":454},{"size":449,"image":2174},{"width":451,"height":452},{"sys":2176,"fields":2179},{"id":2177,"createdAt":2178},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":2180,"slug":2181,"articleIntro":2180,"category":2182},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[2183],{"metadata":2184,"sys":2187,"fields":2194},{"tags":2185,"concepts":2186},[],[],{"space":2188,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2190,"publishedVersion":402,"revision":62,"contentType":2192,"locale":29},{"sys":2189},{"type":12,"linkType":13,"id":14},{"sys":2191},{"id":21,"type":12,"linkType":22},{"sys":2193},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2195,"metaTitle":412,"metaDescription":413,"mainTitle":2196,"subtitle":432,"heroImage":2211,"ctaButton":455,"ctaLink":456},[411],{"data":2197,"content":2198,"nodeType":74},{},[2199,2205],{"data":2200,"content":2201,"nodeType":424},{},[2202],{"data":2203,"marks":2204,"value":423,"nodeType":82},{},[],{"data":2206,"content":2207,"nodeType":87},{},[2208],{"data":2209,"marks":2210,"value":431,"nodeType":82},{},[],{"metadata":2212,"sys":2215,"fields":2220},{"tags":2213,"concepts":2214},[],[],{"space":2216,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2218,"publishedVersion":62,"revision":44,"locale":29},{"sys":2217},{"type":12,"linkType":13,"id":14},{"sys":2219},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2221},{"url":447,"details":2222,"fileName":453,"contentType":454},{"size":449,"image":2223},{"width":451,"height":452},{"sys":2225,"fields":2228},{"id":2226,"createdAt":2227},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":2229,"slug":2230,"articleIntro":2229,"category":2231},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[2232],{"metadata":2233,"sys":2236,"fields":2243},{"tags":2234,"concepts":2235},[],[],{"space":2237,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2239,"publishedVersion":402,"revision":62,"contentType":2241,"locale":29},{"sys":2238},{"type":12,"linkType":13,"id":14},{"sys":2240},{"id":21,"type":12,"linkType":22},{"sys":2242},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2244,"metaTitle":412,"metaDescription":413,"mainTitle":2245,"subtitle":432,"heroImage":2260,"ctaButton":455,"ctaLink":456},[411],{"data":2246,"content":2247,"nodeType":74},{},[2248,2254],{"data":2249,"content":2250,"nodeType":424},{},[2251],{"data":2252,"marks":2253,"value":423,"nodeType":82},{},[],{"data":2255,"content":2256,"nodeType":87},{},[2257],{"data":2258,"marks":2259,"value":431,"nodeType":82},{},[],{"metadata":2261,"sys":2264,"fields":2269},{"tags":2262,"concepts":2263},[],[],{"space":2265,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2267,"publishedVersion":62,"revision":44,"locale":29},{"sys":2266},{"type":12,"linkType":13,"id":14},{"sys":2268},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2270},{"url":447,"details":2271,"fileName":453,"contentType":454},{"size":449,"image":2272},{"width":451,"height":452},{"sys":2274,"fields":2277},{"id":2275,"createdAt":2276},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2278,"slug":2279,"articleIntro":2278,"category":2280},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2281],{"metadata":2282,"sys":2285,"fields":2292},{"tags":2283,"concepts":2284},[],[],{"space":2286,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2288,"publishedVersion":402,"revision":62,"contentType":2290,"locale":29},{"sys":2287},{"type":12,"linkType":13,"id":14},{"sys":2289},{"id":21,"type":12,"linkType":22},{"sys":2291},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2293,"metaTitle":412,"metaDescription":413,"mainTitle":2294,"subtitle":432,"heroImage":2309,"ctaButton":455,"ctaLink":456},[411],{"data":2295,"content":2296,"nodeType":74},{},[2297,2303],{"data":2298,"content":2299,"nodeType":424},{},[2300],{"data":2301,"marks":2302,"value":423,"nodeType":82},{},[],{"data":2304,"content":2305,"nodeType":87},{},[2306],{"data":2307,"marks":2308,"value":431,"nodeType":82},{},[],{"metadata":2310,"sys":2313,"fields":2318},{"tags":2311,"concepts":2312},[],[],{"space":2314,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2316,"publishedVersion":62,"revision":44,"locale":29},{"sys":2315},{"type":12,"linkType":13,"id":14},{"sys":2317},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2319},{"url":447,"details":2320,"fileName":453,"contentType":454},{"size":449,"image":2321},{"width":451,"height":452},{"sys":2323,"fields":2326},{"id":2324,"createdAt":2325},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":2327,"slug":2328,"articleIntro":-1,"category":2329},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[2330],{"metadata":2331,"sys":2334,"fields":2341},{"tags":2332,"concepts":2333},[],[],{"space":2335,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2337,"publishedVersion":402,"revision":62,"contentType":2339,"locale":29},{"sys":2336},{"type":12,"linkType":13,"id":14},{"sys":2338},{"id":21,"type":12,"linkType":22},{"sys":2340},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2342,"metaTitle":412,"metaDescription":413,"mainTitle":2343,"subtitle":432,"heroImage":2358,"ctaButton":455,"ctaLink":456},[411],{"data":2344,"content":2345,"nodeType":74},{},[2346,2352],{"data":2347,"content":2348,"nodeType":424},{},[2349],{"data":2350,"marks":2351,"value":423,"nodeType":82},{},[],{"data":2353,"content":2354,"nodeType":87},{},[2355],{"data":2356,"marks":2357,"value":431,"nodeType":82},{},[],{"metadata":2359,"sys":2362,"fields":2367},{"tags":2360,"concepts":2361},[],[],{"space":2363,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2365,"publishedVersion":62,"revision":44,"locale":29},{"sys":2364},{"type":12,"linkType":13,"id":14},{"sys":2366},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2368},{"url":447,"details":2369,"fileName":453,"contentType":454},{"size":449,"image":2370},{"width":451,"height":452},{"sys":2372,"fields":2375},{"id":2373,"createdAt":2374},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":2376,"slug":2377,"articleIntro":-1,"category":2378},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[2379],{"metadata":2380,"sys":2383,"fields":2390},{"tags":2381,"concepts":2382},[],[],{"space":2384,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2386,"publishedVersion":402,"revision":62,"contentType":2388,"locale":29},{"sys":2385},{"type":12,"linkType":13,"id":14},{"sys":2387},{"id":21,"type":12,"linkType":22},{"sys":2389},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2391,"metaTitle":412,"metaDescription":413,"mainTitle":2392,"subtitle":432,"heroImage":2407,"ctaButton":455,"ctaLink":456},[411],{"data":2393,"content":2394,"nodeType":74},{},[2395,2401],{"data":2396,"content":2397,"nodeType":424},{},[2398],{"data":2399,"marks":2400,"value":423,"nodeType":82},{},[],{"data":2402,"content":2403,"nodeType":87},{},[2404],{"data":2405,"marks":2406,"value":431,"nodeType":82},{},[],{"metadata":2408,"sys":2411,"fields":2416},{"tags":2409,"concepts":2410},[],[],{"space":2412,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2414,"publishedVersion":62,"revision":44,"locale":29},{"sys":2413},{"type":12,"linkType":13,"id":14},{"sys":2415},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2417},{"url":447,"details":2418,"fileName":453,"contentType":454},{"size":449,"image":2419},{"width":451,"height":452},{"sys":2421,"fields":2424},{"id":2422,"createdAt":2423},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":2425,"slug":2426,"articleIntro":2425,"category":2427},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[2428],{"metadata":2429,"sys":2432,"fields":2439},{"tags":2430,"concepts":2431},[],[],{"space":2433,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2435,"publishedVersion":402,"revision":62,"contentType":2437,"locale":29},{"sys":2434},{"type":12,"linkType":13,"id":14},{"sys":2436},{"id":21,"type":12,"linkType":22},{"sys":2438},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2440,"metaTitle":412,"metaDescription":413,"mainTitle":2441,"subtitle":432,"heroImage":2456,"ctaButton":455,"ctaLink":456},[411],{"data":2442,"content":2443,"nodeType":74},{},[2444,2450],{"data":2445,"content":2446,"nodeType":424},{},[2447],{"data":2448,"marks":2449,"value":423,"nodeType":82},{},[],{"data":2451,"content":2452,"nodeType":87},{},[2453],{"data":2454,"marks":2455,"value":431,"nodeType":82},{},[],{"metadata":2457,"sys":2460,"fields":2465},{"tags":2458,"concepts":2459},[],[],{"space":2461,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2463,"publishedVersion":62,"revision":44,"locale":29},{"sys":2462},{"type":12,"linkType":13,"id":14},{"sys":2464},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2466},{"url":447,"details":2467,"fileName":453,"contentType":454},{"size":449,"image":2468},{"width":451,"height":452},{"sys":2470,"fields":2473},{"id":2471,"createdAt":2472},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":2474,"slug":2475,"articleIntro":2474,"category":2476},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[2477],{"metadata":2478,"sys":2481,"fields":2488},{"tags":2479,"concepts":2480},[],[],{"space":2482,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2484,"publishedVersion":402,"revision":62,"contentType":2486,"locale":29},{"sys":2483},{"type":12,"linkType":13,"id":14},{"sys":2485},{"id":21,"type":12,"linkType":22},{"sys":2487},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2489,"metaTitle":412,"metaDescription":413,"mainTitle":2490,"subtitle":432,"heroImage":2505,"ctaButton":455,"ctaLink":456},[411],{"data":2491,"content":2492,"nodeType":74},{},[2493,2499],{"data":2494,"content":2495,"nodeType":424},{},[2496],{"data":2497,"marks":2498,"value":423,"nodeType":82},{},[],{"data":2500,"content":2501,"nodeType":87},{},[2502],{"data":2503,"marks":2504,"value":431,"nodeType":82},{},[],{"metadata":2506,"sys":2509,"fields":2514},{"tags":2507,"concepts":2508},[],[],{"space":2510,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2512,"publishedVersion":62,"revision":44,"locale":29},{"sys":2511},{"type":12,"linkType":13,"id":14},{"sys":2513},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2515},{"url":447,"details":2516,"fileName":453,"contentType":454},{"size":449,"image":2517},{"width":451,"height":452},{"sys":2519,"fields":2522},{"id":2520,"createdAt":2521},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":2523,"slug":2524,"articleIntro":2523,"category":2525},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[2526],{"metadata":2527,"sys":2530,"fields":2537},{"tags":2528,"concepts":2529},[],[],{"space":2531,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2533,"publishedVersion":402,"revision":62,"contentType":2535,"locale":29},{"sys":2532},{"type":12,"linkType":13,"id":14},{"sys":2534},{"id":21,"type":12,"linkType":22},{"sys":2536},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2538,"metaTitle":412,"metaDescription":413,"mainTitle":2539,"subtitle":432,"heroImage":2554,"ctaButton":455,"ctaLink":456},[411],{"data":2540,"content":2541,"nodeType":74},{},[2542,2548],{"data":2543,"content":2544,"nodeType":424},{},[2545],{"data":2546,"marks":2547,"value":423,"nodeType":82},{},[],{"data":2549,"content":2550,"nodeType":87},{},[2551],{"data":2552,"marks":2553,"value":431,"nodeType":82},{},[],{"metadata":2555,"sys":2558,"fields":2563},{"tags":2556,"concepts":2557},[],[],{"space":2559,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2561,"publishedVersion":62,"revision":44,"locale":29},{"sys":2560},{"type":12,"linkType":13,"id":14},{"sys":2562},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2564},{"url":447,"details":2565,"fileName":453,"contentType":454},{"size":449,"image":2566},{"width":451,"height":452},{"sys":2568,"fields":2571},{"id":2569,"createdAt":2570},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":2572,"slug":2573,"articleIntro":2572,"category":2574},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[2575],{"metadata":2576,"sys":2579,"fields":2586},{"tags":2577,"concepts":2578},[],[],{"space":2580,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2582,"publishedVersion":402,"revision":62,"contentType":2584,"locale":29},{"sys":2581},{"type":12,"linkType":13,"id":14},{"sys":2583},{"id":21,"type":12,"linkType":22},{"sys":2585},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2587,"metaTitle":412,"metaDescription":413,"mainTitle":2588,"subtitle":432,"heroImage":2603,"ctaButton":455,"ctaLink":456},[411],{"data":2589,"content":2590,"nodeType":74},{},[2591,2597],{"data":2592,"content":2593,"nodeType":424},{},[2594],{"data":2595,"marks":2596,"value":423,"nodeType":82},{},[],{"data":2598,"content":2599,"nodeType":87},{},[2600],{"data":2601,"marks":2602,"value":431,"nodeType":82},{},[],{"metadata":2604,"sys":2607,"fields":2612},{"tags":2605,"concepts":2606},[],[],{"space":2608,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2610,"publishedVersion":62,"revision":44,"locale":29},{"sys":2609},{"type":12,"linkType":13,"id":14},{"sys":2611},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2613},{"url":447,"details":2614,"fileName":453,"contentType":454},{"size":449,"image":2615},{"width":451,"height":452},{"sys":2617,"fields":2620},{"id":2618,"createdAt":2619},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":2621,"slug":2622,"articleIntro":2621,"category":2623},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[2624],{"metadata":2625,"sys":2628,"fields":2635},{"tags":2626,"concepts":2627},[],[],{"space":2629,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2631,"publishedVersion":402,"revision":62,"contentType":2633,"locale":29},{"sys":2630},{"type":12,"linkType":13,"id":14},{"sys":2632},{"id":21,"type":12,"linkType":22},{"sys":2634},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2636,"metaTitle":412,"metaDescription":413,"mainTitle":2637,"subtitle":432,"heroImage":2652,"ctaButton":455,"ctaLink":456},[411],{"data":2638,"content":2639,"nodeType":74},{},[2640,2646],{"data":2641,"content":2642,"nodeType":424},{},[2643],{"data":2644,"marks":2645,"value":423,"nodeType":82},{},[],{"data":2647,"content":2648,"nodeType":87},{},[2649],{"data":2650,"marks":2651,"value":431,"nodeType":82},{},[],{"metadata":2653,"sys":2656,"fields":2661},{"tags":2654,"concepts":2655},[],[],{"space":2657,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2659,"publishedVersion":62,"revision":44,"locale":29},{"sys":2658},{"type":12,"linkType":13,"id":14},{"sys":2660},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2662},{"url":447,"details":2663,"fileName":453,"contentType":454},{"size":449,"image":2664},{"width":451,"height":452},{"sys":2666,"fields":2669},{"id":2667,"createdAt":2668},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":2670,"slug":2671,"articleIntro":2670,"category":2672},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[2673],{"metadata":2674,"sys":2677,"fields":2684},{"tags":2675,"concepts":2676},[],[],{"space":2678,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2680,"publishedVersion":402,"revision":62,"contentType":2682,"locale":29},{"sys":2679},{"type":12,"linkType":13,"id":14},{"sys":2681},{"id":21,"type":12,"linkType":22},{"sys":2683},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2685,"metaTitle":412,"metaDescription":413,"mainTitle":2686,"subtitle":432,"heroImage":2701,"ctaButton":455,"ctaLink":456},[411],{"data":2687,"content":2688,"nodeType":74},{},[2689,2695],{"data":2690,"content":2691,"nodeType":424},{},[2692],{"data":2693,"marks":2694,"value":423,"nodeType":82},{},[],{"data":2696,"content":2697,"nodeType":87},{},[2698],{"data":2699,"marks":2700,"value":431,"nodeType":82},{},[],{"metadata":2702,"sys":2705,"fields":2710},{"tags":2703,"concepts":2704},[],[],{"space":2706,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2708,"publishedVersion":62,"revision":44,"locale":29},{"sys":2707},{"type":12,"linkType":13,"id":14},{"sys":2709},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2711},{"url":447,"details":2712,"fileName":453,"contentType":454},{"size":449,"image":2713},{"width":451,"height":452},{"sys":2715,"fields":2718},{"id":2716,"createdAt":2717},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":2719,"slug":2720,"articleIntro":2719,"category":2721},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[2722],{"metadata":2723,"sys":2726,"fields":2733},{"tags":2724,"concepts":2725},[],[],{"space":2727,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2729,"publishedVersion":402,"revision":62,"contentType":2731,"locale":29},{"sys":2728},{"type":12,"linkType":13,"id":14},{"sys":2730},{"id":21,"type":12,"linkType":22},{"sys":2732},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2734,"metaTitle":412,"metaDescription":413,"mainTitle":2735,"subtitle":432,"heroImage":2750,"ctaButton":455,"ctaLink":456},[411],{"data":2736,"content":2737,"nodeType":74},{},[2738,2744],{"data":2739,"content":2740,"nodeType":424},{},[2741],{"data":2742,"marks":2743,"value":423,"nodeType":82},{},[],{"data":2745,"content":2746,"nodeType":87},{},[2747],{"data":2748,"marks":2749,"value":431,"nodeType":82},{},[],{"metadata":2751,"sys":2754,"fields":2759},{"tags":2752,"concepts":2753},[],[],{"space":2755,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2757,"publishedVersion":62,"revision":44,"locale":29},{"sys":2756},{"type":12,"linkType":13,"id":14},{"sys":2758},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2760},{"url":447,"details":2761,"fileName":453,"contentType":454},{"size":449,"image":2762},{"width":451,"height":452},{"sys":2764,"fields":2767},{"id":2765,"createdAt":2766},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":2768,"slug":2769,"articleIntro":-1,"category":2770},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[2771],{"metadata":2772,"sys":2775,"fields":2782},{"tags":2773,"concepts":2774},[],[],{"space":2776,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2778,"publishedVersion":402,"revision":62,"contentType":2780,"locale":29},{"sys":2777},{"type":12,"linkType":13,"id":14},{"sys":2779},{"id":21,"type":12,"linkType":22},{"sys":2781},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2783,"metaTitle":412,"metaDescription":413,"mainTitle":2784,"subtitle":432,"heroImage":2799,"ctaButton":455,"ctaLink":456},[411],{"data":2785,"content":2786,"nodeType":74},{},[2787,2793],{"data":2788,"content":2789,"nodeType":424},{},[2790],{"data":2791,"marks":2792,"value":423,"nodeType":82},{},[],{"data":2794,"content":2795,"nodeType":87},{},[2796],{"data":2797,"marks":2798,"value":431,"nodeType":82},{},[],{"metadata":2800,"sys":2803,"fields":2808},{"tags":2801,"concepts":2802},[],[],{"space":2804,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2806,"publishedVersion":62,"revision":44,"locale":29},{"sys":2805},{"type":12,"linkType":13,"id":14},{"sys":2807},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2809},{"url":447,"details":2810,"fileName":453,"contentType":454},{"size":449,"image":2811},{"width":451,"height":452},{"sys":2813,"fields":2816},{"id":2814,"createdAt":2815},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":2817,"slug":2818,"articleIntro":2819,"category":2820},"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",[2821],{"metadata":2822,"sys":2825,"fields":2832},{"tags":2823,"concepts":2824},[],[],{"space":2826,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2828,"publishedVersion":402,"revision":62,"contentType":2830,"locale":29},{"sys":2827},{"type":12,"linkType":13,"id":14},{"sys":2829},{"id":21,"type":12,"linkType":22},{"sys":2831},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2833,"metaTitle":412,"metaDescription":413,"mainTitle":2834,"subtitle":432,"heroImage":2849,"ctaButton":455,"ctaLink":456},[411],{"data":2835,"content":2836,"nodeType":74},{},[2837,2843],{"data":2838,"content":2839,"nodeType":424},{},[2840],{"data":2841,"marks":2842,"value":423,"nodeType":82},{},[],{"data":2844,"content":2845,"nodeType":87},{},[2846],{"data":2847,"marks":2848,"value":431,"nodeType":82},{},[],{"metadata":2850,"sys":2853,"fields":2858},{"tags":2851,"concepts":2852},[],[],{"space":2854,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2856,"publishedVersion":62,"revision":44,"locale":29},{"sys":2855},{"type":12,"linkType":13,"id":14},{"sys":2857},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2859},{"url":447,"details":2860,"fileName":453,"contentType":454},{"size":449,"image":2861},{"width":451,"height":452},{"sys":2863,"fields":2866},{"id":2864,"createdAt":2865},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":2867,"slug":2868,"articleIntro":2867,"category":2869},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[2870],{"metadata":2871,"sys":2874,"fields":2881},{"tags":2872,"concepts":2873},[],[],{"space":2875,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2877,"publishedVersion":402,"revision":62,"contentType":2879,"locale":29},{"sys":2876},{"type":12,"linkType":13,"id":14},{"sys":2878},{"id":21,"type":12,"linkType":22},{"sys":2880},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2882,"metaTitle":412,"metaDescription":413,"mainTitle":2883,"subtitle":432,"heroImage":2898,"ctaButton":455,"ctaLink":456},[411],{"data":2884,"content":2885,"nodeType":74},{},[2886,2892],{"data":2887,"content":2888,"nodeType":424},{},[2889],{"data":2890,"marks":2891,"value":423,"nodeType":82},{},[],{"data":2893,"content":2894,"nodeType":87},{},[2895],{"data":2896,"marks":2897,"value":431,"nodeType":82},{},[],{"metadata":2899,"sys":2902,"fields":2907},{"tags":2900,"concepts":2901},[],[],{"space":2903,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2905,"publishedVersion":62,"revision":44,"locale":29},{"sys":2904},{"type":12,"linkType":13,"id":14},{"sys":2906},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2908},{"url":447,"details":2909,"fileName":453,"contentType":454},{"size":449,"image":2910},{"width":451,"height":452},{"sys":2912,"fields":2915},{"id":2913,"createdAt":2914},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":2916,"slug":2917,"articleIntro":2916,"category":2918},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[2919],{"metadata":2920,"sys":2923,"fields":2930},{"tags":2921,"concepts":2922},[],[],{"space":2924,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2926,"publishedVersion":402,"revision":62,"contentType":2928,"locale":29},{"sys":2925},{"type":12,"linkType":13,"id":14},{"sys":2927},{"id":21,"type":12,"linkType":22},{"sys":2929},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2931,"metaTitle":412,"metaDescription":413,"mainTitle":2932,"subtitle":432,"heroImage":2947,"ctaButton":455,"ctaLink":456},[411],{"data":2933,"content":2934,"nodeType":74},{},[2935,2941],{"data":2936,"content":2937,"nodeType":424},{},[2938],{"data":2939,"marks":2940,"value":423,"nodeType":82},{},[],{"data":2942,"content":2943,"nodeType":87},{},[2944],{"data":2945,"marks":2946,"value":431,"nodeType":82},{},[],{"metadata":2948,"sys":2951,"fields":2956},{"tags":2949,"concepts":2950},[],[],{"space":2952,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":2954,"publishedVersion":62,"revision":44,"locale":29},{"sys":2953},{"type":12,"linkType":13,"id":14},{"sys":2955},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":2957},{"url":447,"details":2958,"fileName":453,"contentType":454},{"size":449,"image":2959},{"width":451,"height":452},{"sys":2961,"fields":2964},{"id":2962,"createdAt":2963},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":2965,"slug":2966,"articleIntro":2965,"category":2967},"6331 - Versement de transport","compte-6331-versement-de-transport",[2968],{"metadata":2969,"sys":2972,"fields":2979},{"tags":2970,"concepts":2971},[],[],{"space":2973,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":2975,"publishedVersion":402,"revision":62,"contentType":2977,"locale":29},{"sys":2974},{"type":12,"linkType":13,"id":14},{"sys":2976},{"id":21,"type":12,"linkType":22},{"sys":2978},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":2980,"metaTitle":412,"metaDescription":413,"mainTitle":2981,"subtitle":432,"heroImage":2996,"ctaButton":455,"ctaLink":456},[411],{"data":2982,"content":2983,"nodeType":74},{},[2984,2990],{"data":2985,"content":2986,"nodeType":424},{},[2987],{"data":2988,"marks":2989,"value":423,"nodeType":82},{},[],{"data":2991,"content":2992,"nodeType":87},{},[2993],{"data":2994,"marks":2995,"value":431,"nodeType":82},{},[],{"metadata":2997,"sys":3000,"fields":3005},{"tags":2998,"concepts":2999},[],[],{"space":3001,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3003,"publishedVersion":62,"revision":44,"locale":29},{"sys":3002},{"type":12,"linkType":13,"id":14},{"sys":3004},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3006},{"url":447,"details":3007,"fileName":453,"contentType":454},{"size":449,"image":3008},{"width":451,"height":452},{"sys":3010,"fields":3012},{"id":3011,"createdAt":2717},"2faZxRvPQhG6UiwkwOCQNY",{"title":3013,"slug":3014,"articleIntro":3013,"category":3015},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[3016],{"metadata":3017,"sys":3020,"fields":3027},{"tags":3018,"concepts":3019},[],[],{"space":3021,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3023,"publishedVersion":402,"revision":62,"contentType":3025,"locale":29},{"sys":3022},{"type":12,"linkType":13,"id":14},{"sys":3024},{"id":21,"type":12,"linkType":22},{"sys":3026},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3028,"metaTitle":412,"metaDescription":413,"mainTitle":3029,"subtitle":432,"heroImage":3044,"ctaButton":455,"ctaLink":456},[411],{"data":3030,"content":3031,"nodeType":74},{},[3032,3038],{"data":3033,"content":3034,"nodeType":424},{},[3035],{"data":3036,"marks":3037,"value":423,"nodeType":82},{},[],{"data":3039,"content":3040,"nodeType":87},{},[3041],{"data":3042,"marks":3043,"value":431,"nodeType":82},{},[],{"metadata":3045,"sys":3048,"fields":3053},{"tags":3046,"concepts":3047},[],[],{"space":3049,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3051,"publishedVersion":62,"revision":44,"locale":29},{"sys":3050},{"type":12,"linkType":13,"id":14},{"sys":3052},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3054},{"url":447,"details":3055,"fileName":453,"contentType":454},{"size":449,"image":3056},{"width":451,"height":452},{"sys":3058,"fields":3061},{"id":3059,"createdAt":3060},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":3062,"slug":3063,"articleIntro":3062,"category":3064},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[3065],{"metadata":3066,"sys":3069,"fields":3076},{"tags":3067,"concepts":3068},[],[],{"space":3070,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3072,"publishedVersion":402,"revision":62,"contentType":3074,"locale":29},{"sys":3071},{"type":12,"linkType":13,"id":14},{"sys":3073},{"id":21,"type":12,"linkType":22},{"sys":3075},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3077,"metaTitle":412,"metaDescription":413,"mainTitle":3078,"subtitle":432,"heroImage":3093,"ctaButton":455,"ctaLink":456},[411],{"data":3079,"content":3080,"nodeType":74},{},[3081,3087],{"data":3082,"content":3083,"nodeType":424},{},[3084],{"data":3085,"marks":3086,"value":423,"nodeType":82},{},[],{"data":3088,"content":3089,"nodeType":87},{},[3090],{"data":3091,"marks":3092,"value":431,"nodeType":82},{},[],{"metadata":3094,"sys":3097,"fields":3102},{"tags":3095,"concepts":3096},[],[],{"space":3098,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3100,"publishedVersion":62,"revision":44,"locale":29},{"sys":3099},{"type":12,"linkType":13,"id":14},{"sys":3101},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3103},{"url":447,"details":3104,"fileName":453,"contentType":454},{"size":449,"image":3105},{"width":451,"height":452},{"sys":3107,"fields":3110},{"id":3108,"createdAt":3109},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":3111,"slug":3112,"articleIntro":3111,"category":3113},"2185 - Cheptel","compte-2185-cheptel",[3114],{"metadata":3115,"sys":3118,"fields":3125},{"tags":3116,"concepts":3117},[],[],{"space":3119,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3121,"publishedVersion":402,"revision":62,"contentType":3123,"locale":29},{"sys":3120},{"type":12,"linkType":13,"id":14},{"sys":3122},{"id":21,"type":12,"linkType":22},{"sys":3124},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3126,"metaTitle":412,"metaDescription":413,"mainTitle":3127,"subtitle":432,"heroImage":3142,"ctaButton":455,"ctaLink":456},[411],{"data":3128,"content":3129,"nodeType":74},{},[3130,3136],{"data":3131,"content":3132,"nodeType":424},{},[3133],{"data":3134,"marks":3135,"value":423,"nodeType":82},{},[],{"data":3137,"content":3138,"nodeType":87},{},[3139],{"data":3140,"marks":3141,"value":431,"nodeType":82},{},[],{"metadata":3143,"sys":3146,"fields":3151},{"tags":3144,"concepts":3145},[],[],{"space":3147,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3149,"publishedVersion":62,"revision":44,"locale":29},{"sys":3148},{"type":12,"linkType":13,"id":14},{"sys":3150},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3152},{"url":447,"details":3153,"fileName":453,"contentType":454},{"size":449,"image":3154},{"width":451,"height":452},{"sys":3156,"fields":3159},{"id":3157,"createdAt":3158},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":3160,"slug":3161,"articleIntro":3160,"category":3162},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[3163],{"metadata":3164,"sys":3167,"fields":3174},{"tags":3165,"concepts":3166},[],[],{"space":3168,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3170,"publishedVersion":402,"revision":62,"contentType":3172,"locale":29},{"sys":3169},{"type":12,"linkType":13,"id":14},{"sys":3171},{"id":21,"type":12,"linkType":22},{"sys":3173},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3175,"metaTitle":412,"metaDescription":413,"mainTitle":3176,"subtitle":432,"heroImage":3191,"ctaButton":455,"ctaLink":456},[411],{"data":3177,"content":3178,"nodeType":74},{},[3179,3185],{"data":3180,"content":3181,"nodeType":424},{},[3182],{"data":3183,"marks":3184,"value":423,"nodeType":82},{},[],{"data":3186,"content":3187,"nodeType":87},{},[3188],{"data":3189,"marks":3190,"value":431,"nodeType":82},{},[],{"metadata":3192,"sys":3195,"fields":3200},{"tags":3193,"concepts":3194},[],[],{"space":3196,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3198,"publishedVersion":62,"revision":44,"locale":29},{"sys":3197},{"type":12,"linkType":13,"id":14},{"sys":3199},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3201},{"url":447,"details":3202,"fileName":453,"contentType":454},{"size":449,"image":3203},{"width":451,"height":452},{"sys":3205,"fields":3208},{"id":3206,"createdAt":3207},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":3209,"slug":3210,"articleIntro":3209,"category":3211},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[3212],{"metadata":3213,"sys":3216,"fields":3223},{"tags":3214,"concepts":3215},[],[],{"space":3217,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3219,"publishedVersion":402,"revision":62,"contentType":3221,"locale":29},{"sys":3218},{"type":12,"linkType":13,"id":14},{"sys":3220},{"id":21,"type":12,"linkType":22},{"sys":3222},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3224,"metaTitle":412,"metaDescription":413,"mainTitle":3225,"subtitle":432,"heroImage":3240,"ctaButton":455,"ctaLink":456},[411],{"data":3226,"content":3227,"nodeType":74},{},[3228,3234],{"data":3229,"content":3230,"nodeType":424},{},[3231],{"data":3232,"marks":3233,"value":423,"nodeType":82},{},[],{"data":3235,"content":3236,"nodeType":87},{},[3237],{"data":3238,"marks":3239,"value":431,"nodeType":82},{},[],{"metadata":3241,"sys":3244,"fields":3249},{"tags":3242,"concepts":3243},[],[],{"space":3245,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3247,"publishedVersion":62,"revision":44,"locale":29},{"sys":3246},{"type":12,"linkType":13,"id":14},{"sys":3248},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3250},{"url":447,"details":3251,"fileName":453,"contentType":454},{"size":449,"image":3252},{"width":451,"height":452},{"sys":3254,"fields":3257},{"id":3255,"createdAt":3256},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":3258,"slug":3259,"articleIntro":3258,"category":3260},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[3261],{"metadata":3262,"sys":3265,"fields":3272},{"tags":3263,"concepts":3264},[],[],{"space":3266,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3268,"publishedVersion":402,"revision":62,"contentType":3270,"locale":29},{"sys":3267},{"type":12,"linkType":13,"id":14},{"sys":3269},{"id":21,"type":12,"linkType":22},{"sys":3271},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3273,"metaTitle":412,"metaDescription":413,"mainTitle":3274,"subtitle":432,"heroImage":3289,"ctaButton":455,"ctaLink":456},[411],{"data":3275,"content":3276,"nodeType":74},{},[3277,3283],{"data":3278,"content":3279,"nodeType":424},{},[3280],{"data":3281,"marks":3282,"value":423,"nodeType":82},{},[],{"data":3284,"content":3285,"nodeType":87},{},[3286],{"data":3287,"marks":3288,"value":431,"nodeType":82},{},[],{"metadata":3290,"sys":3293,"fields":3298},{"tags":3291,"concepts":3292},[],[],{"space":3294,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3296,"publishedVersion":62,"revision":44,"locale":29},{"sys":3295},{"type":12,"linkType":13,"id":14},{"sys":3297},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3299},{"url":447,"details":3300,"fileName":453,"contentType":454},{"size":449,"image":3301},{"width":451,"height":452},{"sys":3303,"fields":3306},{"id":3304,"createdAt":3305},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":3307,"slug":3308,"articleIntro":3307,"category":3309},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[3310],{"metadata":3311,"sys":3314,"fields":3321},{"tags":3312,"concepts":3313},[],[],{"space":3315,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3317,"publishedVersion":402,"revision":62,"contentType":3319,"locale":29},{"sys":3316},{"type":12,"linkType":13,"id":14},{"sys":3318},{"id":21,"type":12,"linkType":22},{"sys":3320},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3322,"metaTitle":412,"metaDescription":413,"mainTitle":3323,"subtitle":432,"heroImage":3338,"ctaButton":455,"ctaLink":456},[411],{"data":3324,"content":3325,"nodeType":74},{},[3326,3332],{"data":3327,"content":3328,"nodeType":424},{},[3329],{"data":3330,"marks":3331,"value":423,"nodeType":82},{},[],{"data":3333,"content":3334,"nodeType":87},{},[3335],{"data":3336,"marks":3337,"value":431,"nodeType":82},{},[],{"metadata":3339,"sys":3342,"fields":3347},{"tags":3340,"concepts":3341},[],[],{"space":3343,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3345,"publishedVersion":62,"revision":44,"locale":29},{"sys":3344},{"type":12,"linkType":13,"id":14},{"sys":3346},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3348},{"url":447,"details":3349,"fileName":453,"contentType":454},{"size":449,"image":3350},{"width":451,"height":452},{"sys":3352,"fields":3355},{"id":3353,"createdAt":3354},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":3356,"slug":3357,"articleIntro":3356,"category":3358},"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",[3359],{"metadata":3360,"sys":3363,"fields":3370},{"tags":3361,"concepts":3362},[],[],{"space":3364,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3366,"publishedVersion":402,"revision":62,"contentType":3368,"locale":29},{"sys":3365},{"type":12,"linkType":13,"id":14},{"sys":3367},{"id":21,"type":12,"linkType":22},{"sys":3369},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3371,"metaTitle":412,"metaDescription":413,"mainTitle":3372,"subtitle":432,"heroImage":3387,"ctaButton":455,"ctaLink":456},[411],{"data":3373,"content":3374,"nodeType":74},{},[3375,3381],{"data":3376,"content":3377,"nodeType":424},{},[3378],{"data":3379,"marks":3380,"value":423,"nodeType":82},{},[],{"data":3382,"content":3383,"nodeType":87},{},[3384],{"data":3385,"marks":3386,"value":431,"nodeType":82},{},[],{"metadata":3388,"sys":3391,"fields":3396},{"tags":3389,"concepts":3390},[],[],{"space":3392,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3394,"publishedVersion":62,"revision":44,"locale":29},{"sys":3393},{"type":12,"linkType":13,"id":14},{"sys":3395},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3397},{"url":447,"details":3398,"fileName":453,"contentType":454},{"size":449,"image":3399},{"width":451,"height":452},{"sys":3401,"fields":3404},{"id":3402,"createdAt":3403},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":3405,"slug":3406,"articleIntro":-1,"category":3407},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[3408],{"metadata":3409,"sys":3412,"fields":3419},{"tags":3410,"concepts":3411},[],[],{"space":3413,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3415,"publishedVersion":402,"revision":62,"contentType":3417,"locale":29},{"sys":3414},{"type":12,"linkType":13,"id":14},{"sys":3416},{"id":21,"type":12,"linkType":22},{"sys":3418},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3420,"metaTitle":412,"metaDescription":413,"mainTitle":3421,"subtitle":432,"heroImage":3436,"ctaButton":455,"ctaLink":456},[411],{"data":3422,"content":3423,"nodeType":74},{},[3424,3430],{"data":3425,"content":3426,"nodeType":424},{},[3427],{"data":3428,"marks":3429,"value":423,"nodeType":82},{},[],{"data":3431,"content":3432,"nodeType":87},{},[3433],{"data":3434,"marks":3435,"value":431,"nodeType":82},{},[],{"metadata":3437,"sys":3440,"fields":3445},{"tags":3438,"concepts":3439},[],[],{"space":3441,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3443,"publishedVersion":62,"revision":44,"locale":29},{"sys":3442},{"type":12,"linkType":13,"id":14},{"sys":3444},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3446},{"url":447,"details":3447,"fileName":453,"contentType":454},{"size":449,"image":3448},{"width":451,"height":452},{"sys":3450,"fields":3453},{"id":3451,"createdAt":3452},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":3454,"slug":3455,"articleIntro":3454,"category":3456},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[3457],{"metadata":3458,"sys":3461,"fields":3468},{"tags":3459,"concepts":3460},[],[],{"space":3462,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3464,"publishedVersion":402,"revision":62,"contentType":3466,"locale":29},{"sys":3463},{"type":12,"linkType":13,"id":14},{"sys":3465},{"id":21,"type":12,"linkType":22},{"sys":3467},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3469,"metaTitle":412,"metaDescription":413,"mainTitle":3470,"subtitle":432,"heroImage":3485,"ctaButton":455,"ctaLink":456},[411],{"data":3471,"content":3472,"nodeType":74},{},[3473,3479],{"data":3474,"content":3475,"nodeType":424},{},[3476],{"data":3477,"marks":3478,"value":423,"nodeType":82},{},[],{"data":3480,"content":3481,"nodeType":87},{},[3482],{"data":3483,"marks":3484,"value":431,"nodeType":82},{},[],{"metadata":3486,"sys":3489,"fields":3494},{"tags":3487,"concepts":3488},[],[],{"space":3490,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3492,"publishedVersion":62,"revision":44,"locale":29},{"sys":3491},{"type":12,"linkType":13,"id":14},{"sys":3493},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3495},{"url":447,"details":3496,"fileName":453,"contentType":454},{"size":449,"image":3497},{"width":451,"height":452},{"sys":3499,"fields":3502},{"id":3500,"createdAt":3501},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":3503,"slug":3504,"articleIntro":3503,"category":3505},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[3506],{"metadata":3507,"sys":3510,"fields":3517},{"tags":3508,"concepts":3509},[],[],{"space":3511,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3513,"publishedVersion":402,"revision":62,"contentType":3515,"locale":29},{"sys":3512},{"type":12,"linkType":13,"id":14},{"sys":3514},{"id":21,"type":12,"linkType":22},{"sys":3516},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3518,"metaTitle":412,"metaDescription":413,"mainTitle":3519,"subtitle":432,"heroImage":3534,"ctaButton":455,"ctaLink":456},[411],{"data":3520,"content":3521,"nodeType":74},{},[3522,3528],{"data":3523,"content":3524,"nodeType":424},{},[3525],{"data":3526,"marks":3527,"value":423,"nodeType":82},{},[],{"data":3529,"content":3530,"nodeType":87},{},[3531],{"data":3532,"marks":3533,"value":431,"nodeType":82},{},[],{"metadata":3535,"sys":3538,"fields":3543},{"tags":3536,"concepts":3537},[],[],{"space":3539,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3541,"publishedVersion":62,"revision":44,"locale":29},{"sys":3540},{"type":12,"linkType":13,"id":14},{"sys":3542},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3544},{"url":447,"details":3545,"fileName":453,"contentType":454},{"size":449,"image":3546},{"width":451,"height":452},{"sys":3548,"fields":3551},{"id":3549,"createdAt":3550},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":3552,"slug":3553,"articleIntro":3552,"category":3554},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[3555],{"metadata":3556,"sys":3559,"fields":3566},{"tags":3557,"concepts":3558},[],[],{"space":3560,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3562,"publishedVersion":402,"revision":62,"contentType":3564,"locale":29},{"sys":3561},{"type":12,"linkType":13,"id":14},{"sys":3563},{"id":21,"type":12,"linkType":22},{"sys":3565},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3567,"metaTitle":412,"metaDescription":413,"mainTitle":3568,"subtitle":432,"heroImage":3583,"ctaButton":455,"ctaLink":456},[411],{"data":3569,"content":3570,"nodeType":74},{},[3571,3577],{"data":3572,"content":3573,"nodeType":424},{},[3574],{"data":3575,"marks":3576,"value":423,"nodeType":82},{},[],{"data":3578,"content":3579,"nodeType":87},{},[3580],{"data":3581,"marks":3582,"value":431,"nodeType":82},{},[],{"metadata":3584,"sys":3587,"fields":3592},{"tags":3585,"concepts":3586},[],[],{"space":3588,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3590,"publishedVersion":62,"revision":44,"locale":29},{"sys":3589},{"type":12,"linkType":13,"id":14},{"sys":3591},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3593},{"url":447,"details":3594,"fileName":453,"contentType":454},{"size":449,"image":3595},{"width":451,"height":452},{"sys":3597,"fields":3600},{"id":3598,"createdAt":3599},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":3601,"slug":3602,"articleIntro":3601,"category":3603},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[3604],{"metadata":3605,"sys":3608,"fields":3615},{"tags":3606,"concepts":3607},[],[],{"space":3609,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3611,"publishedVersion":402,"revision":62,"contentType":3613,"locale":29},{"sys":3610},{"type":12,"linkType":13,"id":14},{"sys":3612},{"id":21,"type":12,"linkType":22},{"sys":3614},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3616,"metaTitle":412,"metaDescription":413,"mainTitle":3617,"subtitle":432,"heroImage":3632,"ctaButton":455,"ctaLink":456},[411],{"data":3618,"content":3619,"nodeType":74},{},[3620,3626],{"data":3621,"content":3622,"nodeType":424},{},[3623],{"data":3624,"marks":3625,"value":423,"nodeType":82},{},[],{"data":3627,"content":3628,"nodeType":87},{},[3629],{"data":3630,"marks":3631,"value":431,"nodeType":82},{},[],{"metadata":3633,"sys":3636,"fields":3641},{"tags":3634,"concepts":3635},[],[],{"space":3637,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3639,"publishedVersion":62,"revision":44,"locale":29},{"sys":3638},{"type":12,"linkType":13,"id":14},{"sys":3640},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3642},{"url":447,"details":3643,"fileName":453,"contentType":454},{"size":449,"image":3644},{"width":451,"height":452},{"sys":3646,"fields":3649},{"id":3647,"createdAt":3648},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":3650,"slug":3651,"articleIntro":3650,"category":3652},"68174 - Créances","compte-68174-creances",[3653],{"metadata":3654,"sys":3657,"fields":3664},{"tags":3655,"concepts":3656},[],[],{"space":3658,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3660,"publishedVersion":402,"revision":62,"contentType":3662,"locale":29},{"sys":3659},{"type":12,"linkType":13,"id":14},{"sys":3661},{"id":21,"type":12,"linkType":22},{"sys":3663},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3665,"metaTitle":412,"metaDescription":413,"mainTitle":3666,"subtitle":432,"heroImage":3681,"ctaButton":455,"ctaLink":456},[411],{"data":3667,"content":3668,"nodeType":74},{},[3669,3675],{"data":3670,"content":3671,"nodeType":424},{},[3672],{"data":3673,"marks":3674,"value":423,"nodeType":82},{},[],{"data":3676,"content":3677,"nodeType":87},{},[3678],{"data":3679,"marks":3680,"value":431,"nodeType":82},{},[],{"metadata":3682,"sys":3685,"fields":3690},{"tags":3683,"concepts":3684},[],[],{"space":3686,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3688,"publishedVersion":62,"revision":44,"locale":29},{"sys":3687},{"type":12,"linkType":13,"id":14},{"sys":3689},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3691},{"url":447,"details":3692,"fileName":453,"contentType":454},{"size":449,"image":3693},{"width":451,"height":452},{"sys":3695,"fields":3698},{"id":3696,"createdAt":3697},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":3699,"slug":3700,"articleIntro":3699,"category":3701},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[3702],{"metadata":3703,"sys":3706,"fields":3713},{"tags":3704,"concepts":3705},[],[],{"space":3707,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3709,"publishedVersion":402,"revision":62,"contentType":3711,"locale":29},{"sys":3708},{"type":12,"linkType":13,"id":14},{"sys":3710},{"id":21,"type":12,"linkType":22},{"sys":3712},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3714,"metaTitle":412,"metaDescription":413,"mainTitle":3715,"subtitle":432,"heroImage":3730,"ctaButton":455,"ctaLink":456},[411],{"data":3716,"content":3717,"nodeType":74},{},[3718,3724],{"data":3719,"content":3720,"nodeType":424},{},[3721],{"data":3722,"marks":3723,"value":423,"nodeType":82},{},[],{"data":3725,"content":3726,"nodeType":87},{},[3727],{"data":3728,"marks":3729,"value":431,"nodeType":82},{},[],{"metadata":3731,"sys":3734,"fields":3739},{"tags":3732,"concepts":3733},[],[],{"space":3735,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3737,"publishedVersion":62,"revision":44,"locale":29},{"sys":3736},{"type":12,"linkType":13,"id":14},{"sys":3738},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3740},{"url":447,"details":3741,"fileName":453,"contentType":454},{"size":449,"image":3742},{"width":451,"height":452},{"sys":3744,"fields":3747},{"id":3745,"createdAt":3746},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":3748,"slug":3749,"articleIntro":-1,"category":3750},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[3751],{"metadata":3752,"sys":3755,"fields":3762},{"tags":3753,"concepts":3754},[],[],{"space":3756,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3758,"publishedVersion":402,"revision":62,"contentType":3760,"locale":29},{"sys":3757},{"type":12,"linkType":13,"id":14},{"sys":3759},{"id":21,"type":12,"linkType":22},{"sys":3761},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3763,"metaTitle":412,"metaDescription":413,"mainTitle":3764,"subtitle":432,"heroImage":3779,"ctaButton":455,"ctaLink":456},[411],{"data":3765,"content":3766,"nodeType":74},{},[3767,3773],{"data":3768,"content":3769,"nodeType":424},{},[3770],{"data":3771,"marks":3772,"value":423,"nodeType":82},{},[],{"data":3774,"content":3775,"nodeType":87},{},[3776],{"data":3777,"marks":3778,"value":431,"nodeType":82},{},[],{"metadata":3780,"sys":3783,"fields":3788},{"tags":3781,"concepts":3782},[],[],{"space":3784,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3786,"publishedVersion":62,"revision":44,"locale":29},{"sys":3785},{"type":12,"linkType":13,"id":14},{"sys":3787},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3789},{"url":447,"details":3790,"fileName":453,"contentType":454},{"size":449,"image":3791},{"width":451,"height":452},{"sys":3793,"fields":3796},{"id":3794,"createdAt":3795},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":3797,"slug":3798,"articleIntro":3797,"category":3799},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[3800],{"metadata":3801,"sys":3804,"fields":3811},{"tags":3802,"concepts":3803},[],[],{"space":3805,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3807,"publishedVersion":402,"revision":62,"contentType":3809,"locale":29},{"sys":3806},{"type":12,"linkType":13,"id":14},{"sys":3808},{"id":21,"type":12,"linkType":22},{"sys":3810},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3812,"metaTitle":412,"metaDescription":413,"mainTitle":3813,"subtitle":432,"heroImage":3828,"ctaButton":455,"ctaLink":456},[411],{"data":3814,"content":3815,"nodeType":74},{},[3816,3822],{"data":3817,"content":3818,"nodeType":424},{},[3819],{"data":3820,"marks":3821,"value":423,"nodeType":82},{},[],{"data":3823,"content":3824,"nodeType":87},{},[3825],{"data":3826,"marks":3827,"value":431,"nodeType":82},{},[],{"metadata":3829,"sys":3832,"fields":3837},{"tags":3830,"concepts":3831},[],[],{"space":3833,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3835,"publishedVersion":62,"revision":44,"locale":29},{"sys":3834},{"type":12,"linkType":13,"id":14},{"sys":3836},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3838},{"url":447,"details":3839,"fileName":453,"contentType":454},{"size":449,"image":3840},{"width":451,"height":452},{"sys":3842,"fields":3845},{"id":3843,"createdAt":3844},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":3846,"slug":3847,"articleIntro":3848,"category":3849},"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.",[3850],{"metadata":3851,"sys":3854,"fields":3861},{"tags":3852,"concepts":3853},[],[],{"space":3855,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3857,"publishedVersion":402,"revision":62,"contentType":3859,"locale":29},{"sys":3856},{"type":12,"linkType":13,"id":14},{"sys":3858},{"id":21,"type":12,"linkType":22},{"sys":3860},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3862,"metaTitle":412,"metaDescription":413,"mainTitle":3863,"subtitle":432,"heroImage":3878,"ctaButton":455,"ctaLink":456},[411],{"data":3864,"content":3865,"nodeType":74},{},[3866,3872],{"data":3867,"content":3868,"nodeType":424},{},[3869],{"data":3870,"marks":3871,"value":423,"nodeType":82},{},[],{"data":3873,"content":3874,"nodeType":87},{},[3875],{"data":3876,"marks":3877,"value":431,"nodeType":82},{},[],{"metadata":3879,"sys":3882,"fields":3887},{"tags":3880,"concepts":3881},[],[],{"space":3883,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3885,"publishedVersion":62,"revision":44,"locale":29},{"sys":3884},{"type":12,"linkType":13,"id":14},{"sys":3886},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3888},{"url":447,"details":3889,"fileName":453,"contentType":454},{"size":449,"image":3890},{"width":451,"height":452},{"sys":3892,"fields":3895},{"id":3893,"createdAt":3894},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":3896,"slug":3897,"articleIntro":3896,"category":3898},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[3899],{"metadata":3900,"sys":3903,"fields":3910},{"tags":3901,"concepts":3902},[],[],{"space":3904,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3906,"publishedVersion":402,"revision":62,"contentType":3908,"locale":29},{"sys":3905},{"type":12,"linkType":13,"id":14},{"sys":3907},{"id":21,"type":12,"linkType":22},{"sys":3909},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3911,"metaTitle":412,"metaDescription":413,"mainTitle":3912,"subtitle":432,"heroImage":3927,"ctaButton":455,"ctaLink":456},[411],{"data":3913,"content":3914,"nodeType":74},{},[3915,3921],{"data":3916,"content":3917,"nodeType":424},{},[3918],{"data":3919,"marks":3920,"value":423,"nodeType":82},{},[],{"data":3922,"content":3923,"nodeType":87},{},[3924],{"data":3925,"marks":3926,"value":431,"nodeType":82},{},[],{"metadata":3928,"sys":3931,"fields":3936},{"tags":3929,"concepts":3930},[],[],{"space":3932,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3934,"publishedVersion":62,"revision":44,"locale":29},{"sys":3933},{"type":12,"linkType":13,"id":14},{"sys":3935},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3937},{"url":447,"details":3938,"fileName":453,"contentType":454},{"size":449,"image":3939},{"width":451,"height":452},{"sys":3941,"fields":3944},{"id":3942,"createdAt":3943},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":3945,"slug":3946,"articleIntro":3945,"category":3947},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[3948],{"metadata":3949,"sys":3952,"fields":3959},{"tags":3950,"concepts":3951},[],[],{"space":3953,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":3955,"publishedVersion":402,"revision":62,"contentType":3957,"locale":29},{"sys":3954},{"type":12,"linkType":13,"id":14},{"sys":3956},{"id":21,"type":12,"linkType":22},{"sys":3958},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":3960,"metaTitle":412,"metaDescription":413,"mainTitle":3961,"subtitle":432,"heroImage":3976,"ctaButton":455,"ctaLink":456},[411],{"data":3962,"content":3963,"nodeType":74},{},[3964,3970],{"data":3965,"content":3966,"nodeType":424},{},[3967],{"data":3968,"marks":3969,"value":423,"nodeType":82},{},[],{"data":3971,"content":3972,"nodeType":87},{},[3973],{"data":3974,"marks":3975,"value":431,"nodeType":82},{},[],{"metadata":3977,"sys":3980,"fields":3985},{"tags":3978,"concepts":3979},[],[],{"space":3981,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":3983,"publishedVersion":62,"revision":44,"locale":29},{"sys":3982},{"type":12,"linkType":13,"id":14},{"sys":3984},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":3986},{"url":447,"details":3987,"fileName":453,"contentType":454},{"size":449,"image":3988},{"width":451,"height":452},{"sys":3990,"fields":3992},{"id":3991,"createdAt":853},"55iVQXY18hY6u2UZk6N5JX",{"title":3993,"slug":3994,"articleIntro":-1,"category":3995},"Compte 704 - Travaux","compte-704---travaux",[3996],{"metadata":3997,"sys":4000,"fields":4007},{"tags":3998,"concepts":3999},[],[],{"space":4001,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4003,"publishedVersion":402,"revision":62,"contentType":4005,"locale":29},{"sys":4002},{"type":12,"linkType":13,"id":14},{"sys":4004},{"id":21,"type":12,"linkType":22},{"sys":4006},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4008,"metaTitle":412,"metaDescription":413,"mainTitle":4009,"subtitle":432,"heroImage":4024,"ctaButton":455,"ctaLink":456},[411],{"data":4010,"content":4011,"nodeType":74},{},[4012,4018],{"data":4013,"content":4014,"nodeType":424},{},[4015],{"data":4016,"marks":4017,"value":423,"nodeType":82},{},[],{"data":4019,"content":4020,"nodeType":87},{},[4021],{"data":4022,"marks":4023,"value":431,"nodeType":82},{},[],{"metadata":4025,"sys":4028,"fields":4033},{"tags":4026,"concepts":4027},[],[],{"space":4029,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4031,"publishedVersion":62,"revision":44,"locale":29},{"sys":4030},{"type":12,"linkType":13,"id":14},{"sys":4032},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4034},{"url":447,"details":4035,"fileName":453,"contentType":454},{"size":449,"image":4036},{"width":451,"height":452},{"sys":4038,"fields":4041},{"id":4039,"createdAt":4040},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":4042,"slug":4043,"articleIntro":4042,"category":4044},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[4045],{"metadata":4046,"sys":4049,"fields":4056},{"tags":4047,"concepts":4048},[],[],{"space":4050,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4052,"publishedVersion":402,"revision":62,"contentType":4054,"locale":29},{"sys":4051},{"type":12,"linkType":13,"id":14},{"sys":4053},{"id":21,"type":12,"linkType":22},{"sys":4055},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4057,"metaTitle":412,"metaDescription":413,"mainTitle":4058,"subtitle":432,"heroImage":4073,"ctaButton":455,"ctaLink":456},[411],{"data":4059,"content":4060,"nodeType":74},{},[4061,4067],{"data":4062,"content":4063,"nodeType":424},{},[4064],{"data":4065,"marks":4066,"value":423,"nodeType":82},{},[],{"data":4068,"content":4069,"nodeType":87},{},[4070],{"data":4071,"marks":4072,"value":431,"nodeType":82},{},[],{"metadata":4074,"sys":4077,"fields":4082},{"tags":4075,"concepts":4076},[],[],{"space":4078,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4080,"publishedVersion":62,"revision":44,"locale":29},{"sys":4079},{"type":12,"linkType":13,"id":14},{"sys":4081},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4083},{"url":447,"details":4084,"fileName":453,"contentType":454},{"size":449,"image":4085},{"width":451,"height":452},{"sys":4087,"fields":4090},{"id":4088,"createdAt":4089},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":4091,"slug":4092,"articleIntro":4091,"category":4093},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[4094],{"metadata":4095,"sys":4098,"fields":4105},{"tags":4096,"concepts":4097},[],[],{"space":4099,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4101,"publishedVersion":402,"revision":62,"contentType":4103,"locale":29},{"sys":4100},{"type":12,"linkType":13,"id":14},{"sys":4102},{"id":21,"type":12,"linkType":22},{"sys":4104},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4106,"metaTitle":412,"metaDescription":413,"mainTitle":4107,"subtitle":432,"heroImage":4122,"ctaButton":455,"ctaLink":456},[411],{"data":4108,"content":4109,"nodeType":74},{},[4110,4116],{"data":4111,"content":4112,"nodeType":424},{},[4113],{"data":4114,"marks":4115,"value":423,"nodeType":82},{},[],{"data":4117,"content":4118,"nodeType":87},{},[4119],{"data":4120,"marks":4121,"value":431,"nodeType":82},{},[],{"metadata":4123,"sys":4126,"fields":4131},{"tags":4124,"concepts":4125},[],[],{"space":4127,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4129,"publishedVersion":62,"revision":44,"locale":29},{"sys":4128},{"type":12,"linkType":13,"id":14},{"sys":4130},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4132},{"url":447,"details":4133,"fileName":453,"contentType":454},{"size":449,"image":4134},{"width":451,"height":452},{"sys":4136,"fields":4139},{"id":4137,"createdAt":4138},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":4140,"slug":4141,"articleIntro":-1,"category":4142},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[4143],{"metadata":4144,"sys":4147,"fields":4154},{"tags":4145,"concepts":4146},[],[],{"space":4148,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4150,"publishedVersion":402,"revision":62,"contentType":4152,"locale":29},{"sys":4149},{"type":12,"linkType":13,"id":14},{"sys":4151},{"id":21,"type":12,"linkType":22},{"sys":4153},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4155,"metaTitle":412,"metaDescription":413,"mainTitle":4156,"subtitle":432,"heroImage":4171,"ctaButton":455,"ctaLink":456},[411],{"data":4157,"content":4158,"nodeType":74},{},[4159,4165],{"data":4160,"content":4161,"nodeType":424},{},[4162],{"data":4163,"marks":4164,"value":423,"nodeType":82},{},[],{"data":4166,"content":4167,"nodeType":87},{},[4168],{"data":4169,"marks":4170,"value":431,"nodeType":82},{},[],{"metadata":4172,"sys":4175,"fields":4180},{"tags":4173,"concepts":4174},[],[],{"space":4176,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4178,"publishedVersion":62,"revision":44,"locale":29},{"sys":4177},{"type":12,"linkType":13,"id":14},{"sys":4179},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4181},{"url":447,"details":4182,"fileName":453,"contentType":454},{"size":449,"image":4183},{"width":451,"height":452},{"sys":4185,"fields":4188},{"id":4186,"createdAt":4187},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":4189,"slug":4190,"articleIntro":-1,"category":4191},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[4192],{"metadata":4193,"sys":4196,"fields":4203},{"tags":4194,"concepts":4195},[],[],{"space":4197,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4199,"publishedVersion":402,"revision":62,"contentType":4201,"locale":29},{"sys":4198},{"type":12,"linkType":13,"id":14},{"sys":4200},{"id":21,"type":12,"linkType":22},{"sys":4202},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4204,"metaTitle":412,"metaDescription":413,"mainTitle":4205,"subtitle":432,"heroImage":4220,"ctaButton":455,"ctaLink":456},[411],{"data":4206,"content":4207,"nodeType":74},{},[4208,4214],{"data":4209,"content":4210,"nodeType":424},{},[4211],{"data":4212,"marks":4213,"value":423,"nodeType":82},{},[],{"data":4215,"content":4216,"nodeType":87},{},[4217],{"data":4218,"marks":4219,"value":431,"nodeType":82},{},[],{"metadata":4221,"sys":4224,"fields":4229},{"tags":4222,"concepts":4223},[],[],{"space":4225,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4227,"publishedVersion":62,"revision":44,"locale":29},{"sys":4226},{"type":12,"linkType":13,"id":14},{"sys":4228},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4230},{"url":447,"details":4231,"fileName":453,"contentType":454},{"size":449,"image":4232},{"width":451,"height":452},{"sys":4234,"fields":4237},{"id":4235,"createdAt":4236},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":4238,"slug":4239,"articleIntro":4238,"category":4240},"335 - Travaux en cours","compte-335-travaux-en-cours",[4241],{"metadata":4242,"sys":4245,"fields":4252},{"tags":4243,"concepts":4244},[],[],{"space":4246,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4248,"publishedVersion":402,"revision":62,"contentType":4250,"locale":29},{"sys":4247},{"type":12,"linkType":13,"id":14},{"sys":4249},{"id":21,"type":12,"linkType":22},{"sys":4251},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4253,"metaTitle":412,"metaDescription":413,"mainTitle":4254,"subtitle":432,"heroImage":4269,"ctaButton":455,"ctaLink":456},[411],{"data":4255,"content":4256,"nodeType":74},{},[4257,4263],{"data":4258,"content":4259,"nodeType":424},{},[4260],{"data":4261,"marks":4262,"value":423,"nodeType":82},{},[],{"data":4264,"content":4265,"nodeType":87},{},[4266],{"data":4267,"marks":4268,"value":431,"nodeType":82},{},[],{"metadata":4270,"sys":4273,"fields":4278},{"tags":4271,"concepts":4272},[],[],{"space":4274,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4276,"publishedVersion":62,"revision":44,"locale":29},{"sys":4275},{"type":12,"linkType":13,"id":14},{"sys":4277},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4279},{"url":447,"details":4280,"fileName":453,"contentType":454},{"size":449,"image":4281},{"width":451,"height":452},{"sys":4283,"fields":4286},{"id":4284,"createdAt":4285},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":4287,"slug":4288,"articleIntro":-1,"category":4289},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[4290],{"metadata":4291,"sys":4294,"fields":4301},{"tags":4292,"concepts":4293},[],[],{"space":4295,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4297,"publishedVersion":402,"revision":62,"contentType":4299,"locale":29},{"sys":4296},{"type":12,"linkType":13,"id":14},{"sys":4298},{"id":21,"type":12,"linkType":22},{"sys":4300},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4302,"metaTitle":412,"metaDescription":413,"mainTitle":4303,"subtitle":432,"heroImage":4318,"ctaButton":455,"ctaLink":456},[411],{"data":4304,"content":4305,"nodeType":74},{},[4306,4312],{"data":4307,"content":4308,"nodeType":424},{},[4309],{"data":4310,"marks":4311,"value":423,"nodeType":82},{},[],{"data":4313,"content":4314,"nodeType":87},{},[4315],{"data":4316,"marks":4317,"value":431,"nodeType":82},{},[],{"metadata":4319,"sys":4322,"fields":4327},{"tags":4320,"concepts":4321},[],[],{"space":4323,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4325,"publishedVersion":62,"revision":44,"locale":29},{"sys":4324},{"type":12,"linkType":13,"id":14},{"sys":4326},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4328},{"url":447,"details":4329,"fileName":453,"contentType":454},{"size":449,"image":4330},{"width":451,"height":452},{"sys":4332,"fields":4335},{"id":4333,"createdAt":4334},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":4336,"slug":4337,"articleIntro":4336,"category":4338},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[4339],{"metadata":4340,"sys":4343,"fields":4350},{"tags":4341,"concepts":4342},[],[],{"space":4344,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4346,"publishedVersion":402,"revision":62,"contentType":4348,"locale":29},{"sys":4345},{"type":12,"linkType":13,"id":14},{"sys":4347},{"id":21,"type":12,"linkType":22},{"sys":4349},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4351,"metaTitle":412,"metaDescription":413,"mainTitle":4352,"subtitle":432,"heroImage":4367,"ctaButton":455,"ctaLink":456},[411],{"data":4353,"content":4354,"nodeType":74},{},[4355,4361],{"data":4356,"content":4357,"nodeType":424},{},[4358],{"data":4359,"marks":4360,"value":423,"nodeType":82},{},[],{"data":4362,"content":4363,"nodeType":87},{},[4364],{"data":4365,"marks":4366,"value":431,"nodeType":82},{},[],{"metadata":4368,"sys":4371,"fields":4376},{"tags":4369,"concepts":4370},[],[],{"space":4372,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4374,"publishedVersion":62,"revision":44,"locale":29},{"sys":4373},{"type":12,"linkType":13,"id":14},{"sys":4375},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4377},{"url":447,"details":4378,"fileName":453,"contentType":454},{"size":449,"image":4379},{"width":451,"height":452},{"sys":4381,"fields":4384},{"id":4382,"createdAt":4383},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":4385,"slug":4386,"articleIntro":4385,"category":4387},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[4388],{"metadata":4389,"sys":4392,"fields":4399},{"tags":4390,"concepts":4391},[],[],{"space":4393,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4395,"publishedVersion":402,"revision":62,"contentType":4397,"locale":29},{"sys":4394},{"type":12,"linkType":13,"id":14},{"sys":4396},{"id":21,"type":12,"linkType":22},{"sys":4398},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4400,"metaTitle":412,"metaDescription":413,"mainTitle":4401,"subtitle":432,"heroImage":4416,"ctaButton":455,"ctaLink":456},[411],{"data":4402,"content":4403,"nodeType":74},{},[4404,4410],{"data":4405,"content":4406,"nodeType":424},{},[4407],{"data":4408,"marks":4409,"value":423,"nodeType":82},{},[],{"data":4411,"content":4412,"nodeType":87},{},[4413],{"data":4414,"marks":4415,"value":431,"nodeType":82},{},[],{"metadata":4417,"sys":4420,"fields":4425},{"tags":4418,"concepts":4419},[],[],{"space":4421,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4423,"publishedVersion":62,"revision":44,"locale":29},{"sys":4422},{"type":12,"linkType":13,"id":14},{"sys":4424},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4426},{"url":447,"details":4427,"fileName":453,"contentType":454},{"size":449,"image":4428},{"width":451,"height":452},{"sys":4430,"fields":4433},{"id":4431,"createdAt":4432},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":4434,"slug":4435,"articleIntro":4434,"category":4436},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[4437],{"metadata":4438,"sys":4441,"fields":4448},{"tags":4439,"concepts":4440},[],[],{"space":4442,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4444,"publishedVersion":402,"revision":62,"contentType":4446,"locale":29},{"sys":4443},{"type":12,"linkType":13,"id":14},{"sys":4445},{"id":21,"type":12,"linkType":22},{"sys":4447},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4449,"metaTitle":412,"metaDescription":413,"mainTitle":4450,"subtitle":432,"heroImage":4465,"ctaButton":455,"ctaLink":456},[411],{"data":4451,"content":4452,"nodeType":74},{},[4453,4459],{"data":4454,"content":4455,"nodeType":424},{},[4456],{"data":4457,"marks":4458,"value":423,"nodeType":82},{},[],{"data":4460,"content":4461,"nodeType":87},{},[4462],{"data":4463,"marks":4464,"value":431,"nodeType":82},{},[],{"metadata":4466,"sys":4469,"fields":4474},{"tags":4467,"concepts":4468},[],[],{"space":4470,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4472,"publishedVersion":62,"revision":44,"locale":29},{"sys":4471},{"type":12,"linkType":13,"id":14},{"sys":4473},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4475},{"url":447,"details":4476,"fileName":453,"contentType":454},{"size":449,"image":4477},{"width":451,"height":452},{"sys":4479,"fields":4482},{"id":4480,"createdAt":4481},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":4483,"slug":4484,"articleIntro":4483,"category":4485},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[4486],{"metadata":4487,"sys":4490,"fields":4497},{"tags":4488,"concepts":4489},[],[],{"space":4491,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4493,"publishedVersion":402,"revision":62,"contentType":4495,"locale":29},{"sys":4492},{"type":12,"linkType":13,"id":14},{"sys":4494},{"id":21,"type":12,"linkType":22},{"sys":4496},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4498,"metaTitle":412,"metaDescription":413,"mainTitle":4499,"subtitle":432,"heroImage":4514,"ctaButton":455,"ctaLink":456},[411],{"data":4500,"content":4501,"nodeType":74},{},[4502,4508],{"data":4503,"content":4504,"nodeType":424},{},[4505],{"data":4506,"marks":4507,"value":423,"nodeType":82},{},[],{"data":4509,"content":4510,"nodeType":87},{},[4511],{"data":4512,"marks":4513,"value":431,"nodeType":82},{},[],{"metadata":4515,"sys":4518,"fields":4523},{"tags":4516,"concepts":4517},[],[],{"space":4519,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4521,"publishedVersion":62,"revision":44,"locale":29},{"sys":4520},{"type":12,"linkType":13,"id":14},{"sys":4522},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4524},{"url":447,"details":4525,"fileName":453,"contentType":454},{"size":449,"image":4526},{"width":451,"height":452},{"sys":4528,"fields":4531},{"id":4529,"createdAt":4530},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":4532,"slug":4533,"articleIntro":-1,"category":4534},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[4535],{"metadata":4536,"sys":4539,"fields":4546},{"tags":4537,"concepts":4538},[],[],{"space":4540,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4542,"publishedVersion":402,"revision":62,"contentType":4544,"locale":29},{"sys":4541},{"type":12,"linkType":13,"id":14},{"sys":4543},{"id":21,"type":12,"linkType":22},{"sys":4545},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4547,"metaTitle":412,"metaDescription":413,"mainTitle":4548,"subtitle":432,"heroImage":4563,"ctaButton":455,"ctaLink":456},[411],{"data":4549,"content":4550,"nodeType":74},{},[4551,4557],{"data":4552,"content":4553,"nodeType":424},{},[4554],{"data":4555,"marks":4556,"value":423,"nodeType":82},{},[],{"data":4558,"content":4559,"nodeType":87},{},[4560],{"data":4561,"marks":4562,"value":431,"nodeType":82},{},[],{"metadata":4564,"sys":4567,"fields":4572},{"tags":4565,"concepts":4566},[],[],{"space":4568,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4570,"publishedVersion":62,"revision":44,"locale":29},{"sys":4569},{"type":12,"linkType":13,"id":14},{"sys":4571},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4573},{"url":447,"details":4574,"fileName":453,"contentType":454},{"size":449,"image":4575},{"width":451,"height":452},{"sys":4577,"fields":4580},{"id":4578,"createdAt":4579},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":4581,"slug":4582,"articleIntro":4581,"category":4583},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[4584],{"metadata":4585,"sys":4588,"fields":4595},{"tags":4586,"concepts":4587},[],[],{"space":4589,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4591,"publishedVersion":402,"revision":62,"contentType":4593,"locale":29},{"sys":4590},{"type":12,"linkType":13,"id":14},{"sys":4592},{"id":21,"type":12,"linkType":22},{"sys":4594},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4596,"metaTitle":412,"metaDescription":413,"mainTitle":4597,"subtitle":432,"heroImage":4612,"ctaButton":455,"ctaLink":456},[411],{"data":4598,"content":4599,"nodeType":74},{},[4600,4606],{"data":4601,"content":4602,"nodeType":424},{},[4603],{"data":4604,"marks":4605,"value":423,"nodeType":82},{},[],{"data":4607,"content":4608,"nodeType":87},{},[4609],{"data":4610,"marks":4611,"value":431,"nodeType":82},{},[],{"metadata":4613,"sys":4616,"fields":4621},{"tags":4614,"concepts":4615},[],[],{"space":4617,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4619,"publishedVersion":62,"revision":44,"locale":29},{"sys":4618},{"type":12,"linkType":13,"id":14},{"sys":4620},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4622},{"url":447,"details":4623,"fileName":453,"contentType":454},{"size":449,"image":4624},{"width":451,"height":452},{"sys":4626,"fields":4629},{"id":4627,"createdAt":4628},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":4630,"slug":4631,"articleIntro":4630,"category":4632},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[4633],{"metadata":4634,"sys":4637,"fields":4644},{"tags":4635,"concepts":4636},[],[],{"space":4638,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4640,"publishedVersion":402,"revision":62,"contentType":4642,"locale":29},{"sys":4639},{"type":12,"linkType":13,"id":14},{"sys":4641},{"id":21,"type":12,"linkType":22},{"sys":4643},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4645,"metaTitle":412,"metaDescription":413,"mainTitle":4646,"subtitle":432,"heroImage":4661,"ctaButton":455,"ctaLink":456},[411],{"data":4647,"content":4648,"nodeType":74},{},[4649,4655],{"data":4650,"content":4651,"nodeType":424},{},[4652],{"data":4653,"marks":4654,"value":423,"nodeType":82},{},[],{"data":4656,"content":4657,"nodeType":87},{},[4658],{"data":4659,"marks":4660,"value":431,"nodeType":82},{},[],{"metadata":4662,"sys":4665,"fields":4670},{"tags":4663,"concepts":4664},[],[],{"space":4666,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4668,"publishedVersion":62,"revision":44,"locale":29},{"sys":4667},{"type":12,"linkType":13,"id":14},{"sys":4669},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4671},{"url":447,"details":4672,"fileName":453,"contentType":454},{"size":449,"image":4673},{"width":451,"height":452},{"sys":4675,"fields":4678},{"id":4676,"createdAt":4677},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":4679,"slug":4680,"articleIntro":4679,"category":4681},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[4682],{"metadata":4683,"sys":4686,"fields":4693},{"tags":4684,"concepts":4685},[],[],{"space":4687,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4689,"publishedVersion":402,"revision":62,"contentType":4691,"locale":29},{"sys":4688},{"type":12,"linkType":13,"id":14},{"sys":4690},{"id":21,"type":12,"linkType":22},{"sys":4692},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4694,"metaTitle":412,"metaDescription":413,"mainTitle":4695,"subtitle":432,"heroImage":4710,"ctaButton":455,"ctaLink":456},[411],{"data":4696,"content":4697,"nodeType":74},{},[4698,4704],{"data":4699,"content":4700,"nodeType":424},{},[4701],{"data":4702,"marks":4703,"value":423,"nodeType":82},{},[],{"data":4705,"content":4706,"nodeType":87},{},[4707],{"data":4708,"marks":4709,"value":431,"nodeType":82},{},[],{"metadata":4711,"sys":4714,"fields":4719},{"tags":4712,"concepts":4713},[],[],{"space":4715,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4717,"publishedVersion":62,"revision":44,"locale":29},{"sys":4716},{"type":12,"linkType":13,"id":14},{"sys":4718},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4720},{"url":447,"details":4721,"fileName":453,"contentType":454},{"size":449,"image":4722},{"width":451,"height":452},{"sys":4724,"fields":4727},{"id":4725,"createdAt":4726},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":4728,"slug":4729,"articleIntro":4728,"category":4730},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[4731],{"metadata":4732,"sys":4735,"fields":4742},{"tags":4733,"concepts":4734},[],[],{"space":4736,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4738,"publishedVersion":402,"revision":62,"contentType":4740,"locale":29},{"sys":4737},{"type":12,"linkType":13,"id":14},{"sys":4739},{"id":21,"type":12,"linkType":22},{"sys":4741},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4743,"metaTitle":412,"metaDescription":413,"mainTitle":4744,"subtitle":432,"heroImage":4759,"ctaButton":455,"ctaLink":456},[411],{"data":4745,"content":4746,"nodeType":74},{},[4747,4753],{"data":4748,"content":4749,"nodeType":424},{},[4750],{"data":4751,"marks":4752,"value":423,"nodeType":82},{},[],{"data":4754,"content":4755,"nodeType":87},{},[4756],{"data":4757,"marks":4758,"value":431,"nodeType":82},{},[],{"metadata":4760,"sys":4763,"fields":4768},{"tags":4761,"concepts":4762},[],[],{"space":4764,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4766,"publishedVersion":62,"revision":44,"locale":29},{"sys":4765},{"type":12,"linkType":13,"id":14},{"sys":4767},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4769},{"url":447,"details":4770,"fileName":453,"contentType":454},{"size":449,"image":4771},{"width":451,"height":452},{"sys":4773,"fields":4776},{"id":4774,"createdAt":4775},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":4777,"slug":4778,"articleIntro":4777,"category":4779},"Compte 502 - Actions propres","compte-502-actions-propres",[4780],{"metadata":4781,"sys":4784,"fields":4791},{"tags":4782,"concepts":4783},[],[],{"space":4785,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4787,"publishedVersion":402,"revision":62,"contentType":4789,"locale":29},{"sys":4786},{"type":12,"linkType":13,"id":14},{"sys":4788},{"id":21,"type":12,"linkType":22},{"sys":4790},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4792,"metaTitle":412,"metaDescription":413,"mainTitle":4793,"subtitle":432,"heroImage":4808,"ctaButton":455,"ctaLink":456},[411],{"data":4794,"content":4795,"nodeType":74},{},[4796,4802],{"data":4797,"content":4798,"nodeType":424},{},[4799],{"data":4800,"marks":4801,"value":423,"nodeType":82},{},[],{"data":4803,"content":4804,"nodeType":87},{},[4805],{"data":4806,"marks":4807,"value":431,"nodeType":82},{},[],{"metadata":4809,"sys":4812,"fields":4817},{"tags":4810,"concepts":4811},[],[],{"space":4813,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4815,"publishedVersion":62,"revision":44,"locale":29},{"sys":4814},{"type":12,"linkType":13,"id":14},{"sys":4816},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4818},{"url":447,"details":4819,"fileName":453,"contentType":454},{"size":449,"image":4820},{"width":451,"height":452},{"sys":4822,"fields":4825},{"id":4823,"createdAt":4824},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":4826,"slug":4827,"articleIntro":-1,"category":4828},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[4829],{"metadata":4830,"sys":4833,"fields":4840},{"tags":4831,"concepts":4832},[],[],{"space":4834,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4836,"publishedVersion":402,"revision":62,"contentType":4838,"locale":29},{"sys":4835},{"type":12,"linkType":13,"id":14},{"sys":4837},{"id":21,"type":12,"linkType":22},{"sys":4839},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4841,"metaTitle":412,"metaDescription":413,"mainTitle":4842,"subtitle":432,"heroImage":4857,"ctaButton":455,"ctaLink":456},[411],{"data":4843,"content":4844,"nodeType":74},{},[4845,4851],{"data":4846,"content":4847,"nodeType":424},{},[4848],{"data":4849,"marks":4850,"value":423,"nodeType":82},{},[],{"data":4852,"content":4853,"nodeType":87},{},[4854],{"data":4855,"marks":4856,"value":431,"nodeType":82},{},[],{"metadata":4858,"sys":4861,"fields":4866},{"tags":4859,"concepts":4860},[],[],{"space":4862,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4864,"publishedVersion":62,"revision":44,"locale":29},{"sys":4863},{"type":12,"linkType":13,"id":14},{"sys":4865},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4867},{"url":447,"details":4868,"fileName":453,"contentType":454},{"size":449,"image":4869},{"width":451,"height":452},{"sys":4871,"fields":4874},{"id":4872,"createdAt":4873},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":4875,"slug":4876,"articleIntro":4875,"category":4877},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[4878],{"metadata":4879,"sys":4882,"fields":4889},{"tags":4880,"concepts":4881},[],[],{"space":4883,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4885,"publishedVersion":402,"revision":62,"contentType":4887,"locale":29},{"sys":4884},{"type":12,"linkType":13,"id":14},{"sys":4886},{"id":21,"type":12,"linkType":22},{"sys":4888},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4890,"metaTitle":412,"metaDescription":413,"mainTitle":4891,"subtitle":432,"heroImage":4906,"ctaButton":455,"ctaLink":456},[411],{"data":4892,"content":4893,"nodeType":74},{},[4894,4900],{"data":4895,"content":4896,"nodeType":424},{},[4897],{"data":4898,"marks":4899,"value":423,"nodeType":82},{},[],{"data":4901,"content":4902,"nodeType":87},{},[4903],{"data":4904,"marks":4905,"value":431,"nodeType":82},{},[],{"metadata":4907,"sys":4910,"fields":4915},{"tags":4908,"concepts":4909},[],[],{"space":4911,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4913,"publishedVersion":62,"revision":44,"locale":29},{"sys":4912},{"type":12,"linkType":13,"id":14},{"sys":4914},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4916},{"url":447,"details":4917,"fileName":453,"contentType":454},{"size":449,"image":4918},{"width":451,"height":452},{"sys":4920,"fields":4923},{"id":4921,"createdAt":4922},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":4924,"slug":4925,"articleIntro":4924,"category":4926},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[4927],{"metadata":4928,"sys":4931,"fields":4938},{"tags":4929,"concepts":4930},[],[],{"space":4932,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4934,"publishedVersion":402,"revision":62,"contentType":4936,"locale":29},{"sys":4933},{"type":12,"linkType":13,"id":14},{"sys":4935},{"id":21,"type":12,"linkType":22},{"sys":4937},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4939,"metaTitle":412,"metaDescription":413,"mainTitle":4940,"subtitle":432,"heroImage":4955,"ctaButton":455,"ctaLink":456},[411],{"data":4941,"content":4942,"nodeType":74},{},[4943,4949],{"data":4944,"content":4945,"nodeType":424},{},[4946],{"data":4947,"marks":4948,"value":423,"nodeType":82},{},[],{"data":4950,"content":4951,"nodeType":87},{},[4952],{"data":4953,"marks":4954,"value":431,"nodeType":82},{},[],{"metadata":4956,"sys":4959,"fields":4964},{"tags":4957,"concepts":4958},[],[],{"space":4960,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":4962,"publishedVersion":62,"revision":44,"locale":29},{"sys":4961},{"type":12,"linkType":13,"id":14},{"sys":4963},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":4965},{"url":447,"details":4966,"fileName":453,"contentType":454},{"size":449,"image":4967},{"width":451,"height":452},{"sys":4969,"fields":4972},{"id":4970,"createdAt":4971},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":4973,"slug":4974,"articleIntro":4973,"category":4975},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[4976],{"metadata":4977,"sys":4980,"fields":4987},{"tags":4978,"concepts":4979},[],[],{"space":4981,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":4983,"publishedVersion":402,"revision":62,"contentType":4985,"locale":29},{"sys":4982},{"type":12,"linkType":13,"id":14},{"sys":4984},{"id":21,"type":12,"linkType":22},{"sys":4986},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":4988,"metaTitle":412,"metaDescription":413,"mainTitle":4989,"subtitle":432,"heroImage":5004,"ctaButton":455,"ctaLink":456},[411],{"data":4990,"content":4991,"nodeType":74},{},[4992,4998],{"data":4993,"content":4994,"nodeType":424},{},[4995],{"data":4996,"marks":4997,"value":423,"nodeType":82},{},[],{"data":4999,"content":5000,"nodeType":87},{},[5001],{"data":5002,"marks":5003,"value":431,"nodeType":82},{},[],{"metadata":5005,"sys":5008,"fields":5013},{"tags":5006,"concepts":5007},[],[],{"space":5009,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5011,"publishedVersion":62,"revision":44,"locale":29},{"sys":5010},{"type":12,"linkType":13,"id":14},{"sys":5012},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5014},{"url":447,"details":5015,"fileName":453,"contentType":454},{"size":449,"image":5016},{"width":451,"height":452},{"sys":5018,"fields":5020},{"id":5019,"createdAt":951},"7GH5W3gIeo0kaxv4wDjiev",{"title":5021,"slug":5022,"articleIntro":5021,"category":5023},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[5024],{"metadata":5025,"sys":5028,"fields":5035},{"tags":5026,"concepts":5027},[],[],{"space":5029,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5031,"publishedVersion":402,"revision":62,"contentType":5033,"locale":29},{"sys":5030},{"type":12,"linkType":13,"id":14},{"sys":5032},{"id":21,"type":12,"linkType":22},{"sys":5034},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5036,"metaTitle":412,"metaDescription":413,"mainTitle":5037,"subtitle":432,"heroImage":5052,"ctaButton":455,"ctaLink":456},[411],{"data":5038,"content":5039,"nodeType":74},{},[5040,5046],{"data":5041,"content":5042,"nodeType":424},{},[5043],{"data":5044,"marks":5045,"value":423,"nodeType":82},{},[],{"data":5047,"content":5048,"nodeType":87},{},[5049],{"data":5050,"marks":5051,"value":431,"nodeType":82},{},[],{"metadata":5053,"sys":5056,"fields":5061},{"tags":5054,"concepts":5055},[],[],{"space":5057,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5059,"publishedVersion":62,"revision":44,"locale":29},{"sys":5058},{"type":12,"linkType":13,"id":14},{"sys":5060},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5062},{"url":447,"details":5063,"fileName":453,"contentType":454},{"size":449,"image":5064},{"width":451,"height":452},{"sys":5066,"fields":5069},{"id":5067,"createdAt":5068},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":5070,"slug":5071,"articleIntro":5070,"category":5072},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[5073],{"metadata":5074,"sys":5077,"fields":5084},{"tags":5075,"concepts":5076},[],[],{"space":5078,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5080,"publishedVersion":402,"revision":62,"contentType":5082,"locale":29},{"sys":5079},{"type":12,"linkType":13,"id":14},{"sys":5081},{"id":21,"type":12,"linkType":22},{"sys":5083},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5085,"metaTitle":412,"metaDescription":413,"mainTitle":5086,"subtitle":432,"heroImage":5101,"ctaButton":455,"ctaLink":456},[411],{"data":5087,"content":5088,"nodeType":74},{},[5089,5095],{"data":5090,"content":5091,"nodeType":424},{},[5092],{"data":5093,"marks":5094,"value":423,"nodeType":82},{},[],{"data":5096,"content":5097,"nodeType":87},{},[5098],{"data":5099,"marks":5100,"value":431,"nodeType":82},{},[],{"metadata":5102,"sys":5105,"fields":5110},{"tags":5103,"concepts":5104},[],[],{"space":5106,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5108,"publishedVersion":62,"revision":44,"locale":29},{"sys":5107},{"type":12,"linkType":13,"id":14},{"sys":5109},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5111},{"url":447,"details":5112,"fileName":453,"contentType":454},{"size":449,"image":5113},{"width":451,"height":452},{"sys":5115,"fields":5118},{"id":5116,"createdAt":5117},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":5119,"slug":5120,"articleIntro":5119,"category":5121},"475 - Comptes d'attente","compte-475-comptes-d-attente",[5122],{"metadata":5123,"sys":5126,"fields":5133},{"tags":5124,"concepts":5125},[],[],{"space":5127,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5129,"publishedVersion":402,"revision":62,"contentType":5131,"locale":29},{"sys":5128},{"type":12,"linkType":13,"id":14},{"sys":5130},{"id":21,"type":12,"linkType":22},{"sys":5132},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5134,"metaTitle":412,"metaDescription":413,"mainTitle":5135,"subtitle":432,"heroImage":5150,"ctaButton":455,"ctaLink":456},[411],{"data":5136,"content":5137,"nodeType":74},{},[5138,5144],{"data":5139,"content":5140,"nodeType":424},{},[5141],{"data":5142,"marks":5143,"value":423,"nodeType":82},{},[],{"data":5145,"content":5146,"nodeType":87},{},[5147],{"data":5148,"marks":5149,"value":431,"nodeType":82},{},[],{"metadata":5151,"sys":5154,"fields":5159},{"tags":5152,"concepts":5153},[],[],{"space":5155,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5157,"publishedVersion":62,"revision":44,"locale":29},{"sys":5156},{"type":12,"linkType":13,"id":14},{"sys":5158},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5160},{"url":447,"details":5161,"fileName":453,"contentType":454},{"size":449,"image":5162},{"width":451,"height":452},{"sys":5164,"fields":5167},{"id":5165,"createdAt":5166},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":5168,"slug":5169,"articleIntro":5168,"category":5170},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[5171],{"metadata":5172,"sys":5175,"fields":5182},{"tags":5173,"concepts":5174},[],[],{"space":5176,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5178,"publishedVersion":402,"revision":62,"contentType":5180,"locale":29},{"sys":5177},{"type":12,"linkType":13,"id":14},{"sys":5179},{"id":21,"type":12,"linkType":22},{"sys":5181},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5183,"metaTitle":412,"metaDescription":413,"mainTitle":5184,"subtitle":432,"heroImage":5199,"ctaButton":455,"ctaLink":456},[411],{"data":5185,"content":5186,"nodeType":74},{},[5187,5193],{"data":5188,"content":5189,"nodeType":424},{},[5190],{"data":5191,"marks":5192,"value":423,"nodeType":82},{},[],{"data":5194,"content":5195,"nodeType":87},{},[5196],{"data":5197,"marks":5198,"value":431,"nodeType":82},{},[],{"metadata":5200,"sys":5203,"fields":5208},{"tags":5201,"concepts":5202},[],[],{"space":5204,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5206,"publishedVersion":62,"revision":44,"locale":29},{"sys":5205},{"type":12,"linkType":13,"id":14},{"sys":5207},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5209},{"url":447,"details":5210,"fileName":453,"contentType":454},{"size":449,"image":5211},{"width":451,"height":452},{"sys":5213,"fields":5216},{"id":5214,"createdAt":5215},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":5217,"slug":5218,"articleIntro":5217,"category":5219},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[5220],{"metadata":5221,"sys":5224,"fields":5231},{"tags":5222,"concepts":5223},[],[],{"space":5225,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5227,"publishedVersion":402,"revision":62,"contentType":5229,"locale":29},{"sys":5226},{"type":12,"linkType":13,"id":14},{"sys":5228},{"id":21,"type":12,"linkType":22},{"sys":5230},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5232,"metaTitle":412,"metaDescription":413,"mainTitle":5233,"subtitle":432,"heroImage":5248,"ctaButton":455,"ctaLink":456},[411],{"data":5234,"content":5235,"nodeType":74},{},[5236,5242],{"data":5237,"content":5238,"nodeType":424},{},[5239],{"data":5240,"marks":5241,"value":423,"nodeType":82},{},[],{"data":5243,"content":5244,"nodeType":87},{},[5245],{"data":5246,"marks":5247,"value":431,"nodeType":82},{},[],{"metadata":5249,"sys":5252,"fields":5257},{"tags":5250,"concepts":5251},[],[],{"space":5253,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5255,"publishedVersion":62,"revision":44,"locale":29},{"sys":5254},{"type":12,"linkType":13,"id":14},{"sys":5256},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5258},{"url":447,"details":5259,"fileName":453,"contentType":454},{"size":449,"image":5260},{"width":451,"height":452},{"sys":5262,"fields":5265},{"id":5263,"createdAt":5264},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":5266,"slug":5267,"articleIntro":5266,"category":5268},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[5269],{"metadata":5270,"sys":5273,"fields":5280},{"tags":5271,"concepts":5272},[],[],{"space":5274,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5276,"publishedVersion":402,"revision":62,"contentType":5278,"locale":29},{"sys":5275},{"type":12,"linkType":13,"id":14},{"sys":5277},{"id":21,"type":12,"linkType":22},{"sys":5279},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5281,"metaTitle":412,"metaDescription":413,"mainTitle":5282,"subtitle":432,"heroImage":5297,"ctaButton":455,"ctaLink":456},[411],{"data":5283,"content":5284,"nodeType":74},{},[5285,5291],{"data":5286,"content":5287,"nodeType":424},{},[5288],{"data":5289,"marks":5290,"value":423,"nodeType":82},{},[],{"data":5292,"content":5293,"nodeType":87},{},[5294],{"data":5295,"marks":5296,"value":431,"nodeType":82},{},[],{"metadata":5298,"sys":5301,"fields":5306},{"tags":5299,"concepts":5300},[],[],{"space":5302,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5304,"publishedVersion":62,"revision":44,"locale":29},{"sys":5303},{"type":12,"linkType":13,"id":14},{"sys":5305},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5307},{"url":447,"details":5308,"fileName":453,"contentType":454},{"size":449,"image":5309},{"width":451,"height":452},{"sys":5311,"fields":5314},{"id":5312,"createdAt":5313},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":5315,"slug":5316,"articleIntro":-1,"category":5317},"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",[5318],{"metadata":5319,"sys":5322,"fields":5329},{"tags":5320,"concepts":5321},[],[],{"space":5323,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5325,"publishedVersion":402,"revision":62,"contentType":5327,"locale":29},{"sys":5324},{"type":12,"linkType":13,"id":14},{"sys":5326},{"id":21,"type":12,"linkType":22},{"sys":5328},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5330,"metaTitle":412,"metaDescription":413,"mainTitle":5331,"subtitle":432,"heroImage":5346,"ctaButton":455,"ctaLink":456},[411],{"data":5332,"content":5333,"nodeType":74},{},[5334,5340],{"data":5335,"content":5336,"nodeType":424},{},[5337],{"data":5338,"marks":5339,"value":423,"nodeType":82},{},[],{"data":5341,"content":5342,"nodeType":87},{},[5343],{"data":5344,"marks":5345,"value":431,"nodeType":82},{},[],{"metadata":5347,"sys":5350,"fields":5355},{"tags":5348,"concepts":5349},[],[],{"space":5351,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5353,"publishedVersion":62,"revision":44,"locale":29},{"sys":5352},{"type":12,"linkType":13,"id":14},{"sys":5354},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5356},{"url":447,"details":5357,"fileName":453,"contentType":454},{"size":449,"image":5358},{"width":451,"height":452},{"sys":5360,"fields":5363},{"id":5361,"createdAt":5362},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":5364,"slug":5365,"articleIntro":5364,"category":5366},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[5367],{"metadata":5368,"sys":5371,"fields":5378},{"tags":5369,"concepts":5370},[],[],{"space":5372,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5374,"publishedVersion":402,"revision":62,"contentType":5376,"locale":29},{"sys":5373},{"type":12,"linkType":13,"id":14},{"sys":5375},{"id":21,"type":12,"linkType":22},{"sys":5377},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5379,"metaTitle":412,"metaDescription":413,"mainTitle":5380,"subtitle":432,"heroImage":5395,"ctaButton":455,"ctaLink":456},[411],{"data":5381,"content":5382,"nodeType":74},{},[5383,5389],{"data":5384,"content":5385,"nodeType":424},{},[5386],{"data":5387,"marks":5388,"value":423,"nodeType":82},{},[],{"data":5390,"content":5391,"nodeType":87},{},[5392],{"data":5393,"marks":5394,"value":431,"nodeType":82},{},[],{"metadata":5396,"sys":5399,"fields":5404},{"tags":5397,"concepts":5398},[],[],{"space":5400,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5402,"publishedVersion":62,"revision":44,"locale":29},{"sys":5401},{"type":12,"linkType":13,"id":14},{"sys":5403},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5405},{"url":447,"details":5406,"fileName":453,"contentType":454},{"size":449,"image":5407},{"width":451,"height":452},{"sys":5409,"fields":5412},{"id":5410,"createdAt":5411},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":5413,"slug":5414,"articleIntro":5413,"category":5415},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[5416],{"metadata":5417,"sys":5420,"fields":5427},{"tags":5418,"concepts":5419},[],[],{"space":5421,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5423,"publishedVersion":402,"revision":62,"contentType":5425,"locale":29},{"sys":5422},{"type":12,"linkType":13,"id":14},{"sys":5424},{"id":21,"type":12,"linkType":22},{"sys":5426},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5428,"metaTitle":412,"metaDescription":413,"mainTitle":5429,"subtitle":432,"heroImage":5444,"ctaButton":455,"ctaLink":456},[411],{"data":5430,"content":5431,"nodeType":74},{},[5432,5438],{"data":5433,"content":5434,"nodeType":424},{},[5435],{"data":5436,"marks":5437,"value":423,"nodeType":82},{},[],{"data":5439,"content":5440,"nodeType":87},{},[5441],{"data":5442,"marks":5443,"value":431,"nodeType":82},{},[],{"metadata":5445,"sys":5448,"fields":5453},{"tags":5446,"concepts":5447},[],[],{"space":5449,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5451,"publishedVersion":62,"revision":44,"locale":29},{"sys":5450},{"type":12,"linkType":13,"id":14},{"sys":5452},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5454},{"url":447,"details":5455,"fileName":453,"contentType":454},{"size":449,"image":5456},{"width":451,"height":452},{"sys":5458,"fields":5461},{"id":5459,"createdAt":5460},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":5462,"slug":5463,"articleIntro":-1,"category":5464},"Compte 512 - Banques","compte-512-banques",[5465],{"metadata":5466,"sys":5469,"fields":5476},{"tags":5467,"concepts":5468},[],[],{"space":5470,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5472,"publishedVersion":402,"revision":62,"contentType":5474,"locale":29},{"sys":5471},{"type":12,"linkType":13,"id":14},{"sys":5473},{"id":21,"type":12,"linkType":22},{"sys":5475},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5477,"metaTitle":412,"metaDescription":413,"mainTitle":5478,"subtitle":432,"heroImage":5493,"ctaButton":455,"ctaLink":456},[411],{"data":5479,"content":5480,"nodeType":74},{},[5481,5487],{"data":5482,"content":5483,"nodeType":424},{},[5484],{"data":5485,"marks":5486,"value":423,"nodeType":82},{},[],{"data":5488,"content":5489,"nodeType":87},{},[5490],{"data":5491,"marks":5492,"value":431,"nodeType":82},{},[],{"metadata":5494,"sys":5497,"fields":5502},{"tags":5495,"concepts":5496},[],[],{"space":5498,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5500,"publishedVersion":62,"revision":44,"locale":29},{"sys":5499},{"type":12,"linkType":13,"id":14},{"sys":5501},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5503},{"url":447,"details":5504,"fileName":453,"contentType":454},{"size":449,"image":5505},{"width":451,"height":452},{"sys":5507,"fields":5510},{"id":5508,"createdAt":5509},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":5511,"slug":5512,"articleIntro":-1,"category":5513},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[5514],{"metadata":5515,"sys":5518,"fields":5525},{"tags":5516,"concepts":5517},[],[],{"space":5519,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5521,"publishedVersion":402,"revision":62,"contentType":5523,"locale":29},{"sys":5520},{"type":12,"linkType":13,"id":14},{"sys":5522},{"id":21,"type":12,"linkType":22},{"sys":5524},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5526,"metaTitle":412,"metaDescription":413,"mainTitle":5527,"subtitle":432,"heroImage":5542,"ctaButton":455,"ctaLink":456},[411],{"data":5528,"content":5529,"nodeType":74},{},[5530,5536],{"data":5531,"content":5532,"nodeType":424},{},[5533],{"data":5534,"marks":5535,"value":423,"nodeType":82},{},[],{"data":5537,"content":5538,"nodeType":87},{},[5539],{"data":5540,"marks":5541,"value":431,"nodeType":82},{},[],{"metadata":5543,"sys":5546,"fields":5551},{"tags":5544,"concepts":5545},[],[],{"space":5547,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5549,"publishedVersion":62,"revision":44,"locale":29},{"sys":5548},{"type":12,"linkType":13,"id":14},{"sys":5550},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5552},{"url":447,"details":5553,"fileName":453,"contentType":454},{"size":449,"image":5554},{"width":451,"height":452},{"sys":5556,"fields":5559},{"id":5557,"createdAt":5558},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":5560,"slug":5561,"articleIntro":5560,"category":5562},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[5563],{"metadata":5564,"sys":5567,"fields":5574},{"tags":5565,"concepts":5566},[],[],{"space":5568,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5570,"publishedVersion":402,"revision":62,"contentType":5572,"locale":29},{"sys":5569},{"type":12,"linkType":13,"id":14},{"sys":5571},{"id":21,"type":12,"linkType":22},{"sys":5573},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5575,"metaTitle":412,"metaDescription":413,"mainTitle":5576,"subtitle":432,"heroImage":5591,"ctaButton":455,"ctaLink":456},[411],{"data":5577,"content":5578,"nodeType":74},{},[5579,5585],{"data":5580,"content":5581,"nodeType":424},{},[5582],{"data":5583,"marks":5584,"value":423,"nodeType":82},{},[],{"data":5586,"content":5587,"nodeType":87},{},[5588],{"data":5589,"marks":5590,"value":431,"nodeType":82},{},[],{"metadata":5592,"sys":5595,"fields":5600},{"tags":5593,"concepts":5594},[],[],{"space":5596,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5598,"publishedVersion":62,"revision":44,"locale":29},{"sys":5597},{"type":12,"linkType":13,"id":14},{"sys":5599},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5601},{"url":447,"details":5602,"fileName":453,"contentType":454},{"size":449,"image":5603},{"width":451,"height":452},{"sys":5605,"fields":5608},{"id":5606,"createdAt":5607},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":5609,"slug":5610,"articleIntro":-1,"category":5611},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[5612],{"metadata":5613,"sys":5616,"fields":5623},{"tags":5614,"concepts":5615},[],[],{"space":5617,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5619,"publishedVersion":402,"revision":62,"contentType":5621,"locale":29},{"sys":5618},{"type":12,"linkType":13,"id":14},{"sys":5620},{"id":21,"type":12,"linkType":22},{"sys":5622},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5624,"metaTitle":412,"metaDescription":413,"mainTitle":5625,"subtitle":432,"heroImage":5640,"ctaButton":455,"ctaLink":456},[411],{"data":5626,"content":5627,"nodeType":74},{},[5628,5634],{"data":5629,"content":5630,"nodeType":424},{},[5631],{"data":5632,"marks":5633,"value":423,"nodeType":82},{},[],{"data":5635,"content":5636,"nodeType":87},{},[5637],{"data":5638,"marks":5639,"value":431,"nodeType":82},{},[],{"metadata":5641,"sys":5644,"fields":5649},{"tags":5642,"concepts":5643},[],[],{"space":5645,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5647,"publishedVersion":62,"revision":44,"locale":29},{"sys":5646},{"type":12,"linkType":13,"id":14},{"sys":5648},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5650},{"url":447,"details":5651,"fileName":453,"contentType":454},{"size":449,"image":5652},{"width":451,"height":452},{"sys":5654,"fields":5657},{"id":5655,"createdAt":5656},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":5658,"slug":5659,"articleIntro":5658,"category":5660},"618 - Divers","compte-618-divers",[5661],{"metadata":5662,"sys":5665,"fields":5672},{"tags":5663,"concepts":5664},[],[],{"space":5666,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5668,"publishedVersion":402,"revision":62,"contentType":5670,"locale":29},{"sys":5667},{"type":12,"linkType":13,"id":14},{"sys":5669},{"id":21,"type":12,"linkType":22},{"sys":5671},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5673,"metaTitle":412,"metaDescription":413,"mainTitle":5674,"subtitle":432,"heroImage":5689,"ctaButton":455,"ctaLink":456},[411],{"data":5675,"content":5676,"nodeType":74},{},[5677,5683],{"data":5678,"content":5679,"nodeType":424},{},[5680],{"data":5681,"marks":5682,"value":423,"nodeType":82},{},[],{"data":5684,"content":5685,"nodeType":87},{},[5686],{"data":5687,"marks":5688,"value":431,"nodeType":82},{},[],{"metadata":5690,"sys":5693,"fields":5698},{"tags":5691,"concepts":5692},[],[],{"space":5694,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5696,"publishedVersion":62,"revision":44,"locale":29},{"sys":5695},{"type":12,"linkType":13,"id":14},{"sys":5697},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5699},{"url":447,"details":5700,"fileName":453,"contentType":454},{"size":449,"image":5701},{"width":451,"height":452},{"sys":5703,"fields":5706},{"id":5704,"createdAt":5705},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":5707,"slug":5708,"articleIntro":-1,"category":5709},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[5710],{"metadata":5711,"sys":5714,"fields":5721},{"tags":5712,"concepts":5713},[],[],{"space":5715,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5717,"publishedVersion":402,"revision":62,"contentType":5719,"locale":29},{"sys":5716},{"type":12,"linkType":13,"id":14},{"sys":5718},{"id":21,"type":12,"linkType":22},{"sys":5720},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5722,"metaTitle":412,"metaDescription":413,"mainTitle":5723,"subtitle":432,"heroImage":5738,"ctaButton":455,"ctaLink":456},[411],{"data":5724,"content":5725,"nodeType":74},{},[5726,5732],{"data":5727,"content":5728,"nodeType":424},{},[5729],{"data":5730,"marks":5731,"value":423,"nodeType":82},{},[],{"data":5733,"content":5734,"nodeType":87},{},[5735],{"data":5736,"marks":5737,"value":431,"nodeType":82},{},[],{"metadata":5739,"sys":5742,"fields":5747},{"tags":5740,"concepts":5741},[],[],{"space":5743,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5745,"publishedVersion":62,"revision":44,"locale":29},{"sys":5744},{"type":12,"linkType":13,"id":14},{"sys":5746},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5748},{"url":447,"details":5749,"fileName":453,"contentType":454},{"size":449,"image":5750},{"width":451,"height":452},{"sys":5752,"fields":5755},{"id":5753,"createdAt":5754},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":5756,"slug":5757,"articleIntro":5756,"category":5758},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[5759],{"metadata":5760,"sys":5763,"fields":5770},{"tags":5761,"concepts":5762},[],[],{"space":5764,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5766,"publishedVersion":402,"revision":62,"contentType":5768,"locale":29},{"sys":5765},{"type":12,"linkType":13,"id":14},{"sys":5767},{"id":21,"type":12,"linkType":22},{"sys":5769},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5771,"metaTitle":412,"metaDescription":413,"mainTitle":5772,"subtitle":432,"heroImage":5787,"ctaButton":455,"ctaLink":456},[411],{"data":5773,"content":5774,"nodeType":74},{},[5775,5781],{"data":5776,"content":5777,"nodeType":424},{},[5778],{"data":5779,"marks":5780,"value":423,"nodeType":82},{},[],{"data":5782,"content":5783,"nodeType":87},{},[5784],{"data":5785,"marks":5786,"value":431,"nodeType":82},{},[],{"metadata":5788,"sys":5791,"fields":5796},{"tags":5789,"concepts":5790},[],[],{"space":5792,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5794,"publishedVersion":62,"revision":44,"locale":29},{"sys":5793},{"type":12,"linkType":13,"id":14},{"sys":5795},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5797},{"url":447,"details":5798,"fileName":453,"contentType":454},{"size":449,"image":5799},{"width":451,"height":452},{"sys":5801,"fields":5804},{"id":5802,"createdAt":5803},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":5805,"slug":5806,"articleIntro":5805,"category":5807},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[5808],{"metadata":5809,"sys":5812,"fields":5819},{"tags":5810,"concepts":5811},[],[],{"space":5813,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5815,"publishedVersion":402,"revision":62,"contentType":5817,"locale":29},{"sys":5814},{"type":12,"linkType":13,"id":14},{"sys":5816},{"id":21,"type":12,"linkType":22},{"sys":5818},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5820,"metaTitle":412,"metaDescription":413,"mainTitle":5821,"subtitle":432,"heroImage":5836,"ctaButton":455,"ctaLink":456},[411],{"data":5822,"content":5823,"nodeType":74},{},[5824,5830],{"data":5825,"content":5826,"nodeType":424},{},[5827],{"data":5828,"marks":5829,"value":423,"nodeType":82},{},[],{"data":5831,"content":5832,"nodeType":87},{},[5833],{"data":5834,"marks":5835,"value":431,"nodeType":82},{},[],{"metadata":5837,"sys":5840,"fields":5845},{"tags":5838,"concepts":5839},[],[],{"space":5841,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5843,"publishedVersion":62,"revision":44,"locale":29},{"sys":5842},{"type":12,"linkType":13,"id":14},{"sys":5844},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5846},{"url":447,"details":5847,"fileName":453,"contentType":454},{"size":449,"image":5848},{"width":451,"height":452},{"sys":5850,"fields":5853},{"id":5851,"createdAt":5852},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":5854,"slug":5855,"articleIntro":5854,"category":5856},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[5857],{"metadata":5858,"sys":5861,"fields":5868},{"tags":5859,"concepts":5860},[],[],{"space":5862,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5864,"publishedVersion":402,"revision":62,"contentType":5866,"locale":29},{"sys":5863},{"type":12,"linkType":13,"id":14},{"sys":5865},{"id":21,"type":12,"linkType":22},{"sys":5867},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5869,"metaTitle":412,"metaDescription":413,"mainTitle":5870,"subtitle":432,"heroImage":5885,"ctaButton":455,"ctaLink":456},[411],{"data":5871,"content":5872,"nodeType":74},{},[5873,5879],{"data":5874,"content":5875,"nodeType":424},{},[5876],{"data":5877,"marks":5878,"value":423,"nodeType":82},{},[],{"data":5880,"content":5881,"nodeType":87},{},[5882],{"data":5883,"marks":5884,"value":431,"nodeType":82},{},[],{"metadata":5886,"sys":5889,"fields":5894},{"tags":5887,"concepts":5888},[],[],{"space":5890,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5892,"publishedVersion":62,"revision":44,"locale":29},{"sys":5891},{"type":12,"linkType":13,"id":14},{"sys":5893},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5895},{"url":447,"details":5896,"fileName":453,"contentType":454},{"size":449,"image":5897},{"width":451,"height":452},{"sys":5899,"fields":5902},{"id":5900,"createdAt":5901},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":5903,"slug":5904,"articleIntro":-1,"category":5905},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[5906],{"metadata":5907,"sys":5910,"fields":5917},{"tags":5908,"concepts":5909},[],[],{"space":5911,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5913,"publishedVersion":402,"revision":62,"contentType":5915,"locale":29},{"sys":5912},{"type":12,"linkType":13,"id":14},{"sys":5914},{"id":21,"type":12,"linkType":22},{"sys":5916},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5918,"metaTitle":412,"metaDescription":413,"mainTitle":5919,"subtitle":432,"heroImage":5934,"ctaButton":455,"ctaLink":456},[411],{"data":5920,"content":5921,"nodeType":74},{},[5922,5928],{"data":5923,"content":5924,"nodeType":424},{},[5925],{"data":5926,"marks":5927,"value":423,"nodeType":82},{},[],{"data":5929,"content":5930,"nodeType":87},{},[5931],{"data":5932,"marks":5933,"value":431,"nodeType":82},{},[],{"metadata":5935,"sys":5938,"fields":5943},{"tags":5936,"concepts":5937},[],[],{"space":5939,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5941,"publishedVersion":62,"revision":44,"locale":29},{"sys":5940},{"type":12,"linkType":13,"id":14},{"sys":5942},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5944},{"url":447,"details":5945,"fileName":453,"contentType":454},{"size":449,"image":5946},{"width":451,"height":452},{"sys":5948,"fields":5951},{"id":5949,"createdAt":5950},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":5952,"slug":5953,"articleIntro":5952,"category":5954},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[5955],{"metadata":5956,"sys":5959,"fields":5966},{"tags":5957,"concepts":5958},[],[],{"space":5960,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":5962,"publishedVersion":402,"revision":62,"contentType":5964,"locale":29},{"sys":5961},{"type":12,"linkType":13,"id":14},{"sys":5963},{"id":21,"type":12,"linkType":22},{"sys":5965},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":5967,"metaTitle":412,"metaDescription":413,"mainTitle":5968,"subtitle":432,"heroImage":5983,"ctaButton":455,"ctaLink":456},[411],{"data":5969,"content":5970,"nodeType":74},{},[5971,5977],{"data":5972,"content":5973,"nodeType":424},{},[5974],{"data":5975,"marks":5976,"value":423,"nodeType":82},{},[],{"data":5978,"content":5979,"nodeType":87},{},[5980],{"data":5981,"marks":5982,"value":431,"nodeType":82},{},[],{"metadata":5984,"sys":5987,"fields":5992},{"tags":5985,"concepts":5986},[],[],{"space":5988,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":5990,"publishedVersion":62,"revision":44,"locale":29},{"sys":5989},{"type":12,"linkType":13,"id":14},{"sys":5991},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":5993},{"url":447,"details":5994,"fileName":453,"contentType":454},{"size":449,"image":5995},{"width":451,"height":452},{"sys":5997,"fields":6000},{"id":5998,"createdAt":5999},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":6001,"slug":6002,"articleIntro":6001,"category":6003},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[6004],{"metadata":6005,"sys":6008,"fields":6015},{"tags":6006,"concepts":6007},[],[],{"space":6009,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6011,"publishedVersion":402,"revision":62,"contentType":6013,"locale":29},{"sys":6010},{"type":12,"linkType":13,"id":14},{"sys":6012},{"id":21,"type":12,"linkType":22},{"sys":6014},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6016,"metaTitle":412,"metaDescription":413,"mainTitle":6017,"subtitle":432,"heroImage":6032,"ctaButton":455,"ctaLink":456},[411],{"data":6018,"content":6019,"nodeType":74},{},[6020,6026],{"data":6021,"content":6022,"nodeType":424},{},[6023],{"data":6024,"marks":6025,"value":423,"nodeType":82},{},[],{"data":6027,"content":6028,"nodeType":87},{},[6029],{"data":6030,"marks":6031,"value":431,"nodeType":82},{},[],{"metadata":6033,"sys":6036,"fields":6041},{"tags":6034,"concepts":6035},[],[],{"space":6037,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6039,"publishedVersion":62,"revision":44,"locale":29},{"sys":6038},{"type":12,"linkType":13,"id":14},{"sys":6040},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6042},{"url":447,"details":6043,"fileName":453,"contentType":454},{"size":449,"image":6044},{"width":451,"height":452},{"sys":6046,"fields":6049},{"id":6047,"createdAt":6048},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":6050,"slug":6051,"articleIntro":6050,"category":6052},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[6053],{"metadata":6054,"sys":6057,"fields":6064},{"tags":6055,"concepts":6056},[],[],{"space":6058,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6060,"publishedVersion":402,"revision":62,"contentType":6062,"locale":29},{"sys":6059},{"type":12,"linkType":13,"id":14},{"sys":6061},{"id":21,"type":12,"linkType":22},{"sys":6063},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6065,"metaTitle":412,"metaDescription":413,"mainTitle":6066,"subtitle":432,"heroImage":6081,"ctaButton":455,"ctaLink":456},[411],{"data":6067,"content":6068,"nodeType":74},{},[6069,6075],{"data":6070,"content":6071,"nodeType":424},{},[6072],{"data":6073,"marks":6074,"value":423,"nodeType":82},{},[],{"data":6076,"content":6077,"nodeType":87},{},[6078],{"data":6079,"marks":6080,"value":431,"nodeType":82},{},[],{"metadata":6082,"sys":6085,"fields":6090},{"tags":6083,"concepts":6084},[],[],{"space":6086,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6088,"publishedVersion":62,"revision":44,"locale":29},{"sys":6087},{"type":12,"linkType":13,"id":14},{"sys":6089},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6091},{"url":447,"details":6092,"fileName":453,"contentType":454},{"size":449,"image":6093},{"width":451,"height":452},{"sys":6095,"fields":6098},{"id":6096,"createdAt":6097},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":6099,"slug":6100,"articleIntro":6099,"category":6101},"Compte 106 - Réserves","compte-106-reserves",[6102],{"metadata":6103,"sys":6106,"fields":6113},{"tags":6104,"concepts":6105},[],[],{"space":6107,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6109,"publishedVersion":402,"revision":62,"contentType":6111,"locale":29},{"sys":6108},{"type":12,"linkType":13,"id":14},{"sys":6110},{"id":21,"type":12,"linkType":22},{"sys":6112},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6114,"metaTitle":412,"metaDescription":413,"mainTitle":6115,"subtitle":432,"heroImage":6130,"ctaButton":455,"ctaLink":456},[411],{"data":6116,"content":6117,"nodeType":74},{},[6118,6124],{"data":6119,"content":6120,"nodeType":424},{},[6121],{"data":6122,"marks":6123,"value":423,"nodeType":82},{},[],{"data":6125,"content":6126,"nodeType":87},{},[6127],{"data":6128,"marks":6129,"value":431,"nodeType":82},{},[],{"metadata":6131,"sys":6134,"fields":6139},{"tags":6132,"concepts":6133},[],[],{"space":6135,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6137,"publishedVersion":62,"revision":44,"locale":29},{"sys":6136},{"type":12,"linkType":13,"id":14},{"sys":6138},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6140},{"url":447,"details":6141,"fileName":453,"contentType":454},{"size":449,"image":6142},{"width":451,"height":452},{"sys":6144,"fields":6147},{"id":6145,"createdAt":6146},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":6148,"slug":6149,"articleIntro":6148,"category":6150},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[6151],{"metadata":6152,"sys":6155,"fields":6162},{"tags":6153,"concepts":6154},[],[],{"space":6156,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6158,"publishedVersion":402,"revision":62,"contentType":6160,"locale":29},{"sys":6157},{"type":12,"linkType":13,"id":14},{"sys":6159},{"id":21,"type":12,"linkType":22},{"sys":6161},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6163,"metaTitle":412,"metaDescription":413,"mainTitle":6164,"subtitle":432,"heroImage":6179,"ctaButton":455,"ctaLink":456},[411],{"data":6165,"content":6166,"nodeType":74},{},[6167,6173],{"data":6168,"content":6169,"nodeType":424},{},[6170],{"data":6171,"marks":6172,"value":423,"nodeType":82},{},[],{"data":6174,"content":6175,"nodeType":87},{},[6176],{"data":6177,"marks":6178,"value":431,"nodeType":82},{},[],{"metadata":6180,"sys":6183,"fields":6188},{"tags":6181,"concepts":6182},[],[],{"space":6184,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6186,"publishedVersion":62,"revision":44,"locale":29},{"sys":6185},{"type":12,"linkType":13,"id":14},{"sys":6187},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6189},{"url":447,"details":6190,"fileName":453,"contentType":454},{"size":449,"image":6191},{"width":451,"height":452},{"sys":6193,"fields":6196},{"id":6194,"createdAt":6195},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":6197,"slug":6198,"articleIntro":6197,"category":6199},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[6200],{"metadata":6201,"sys":6204,"fields":6211},{"tags":6202,"concepts":6203},[],[],{"space":6205,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6207,"publishedVersion":402,"revision":62,"contentType":6209,"locale":29},{"sys":6206},{"type":12,"linkType":13,"id":14},{"sys":6208},{"id":21,"type":12,"linkType":22},{"sys":6210},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6212,"metaTitle":412,"metaDescription":413,"mainTitle":6213,"subtitle":432,"heroImage":6228,"ctaButton":455,"ctaLink":456},[411],{"data":6214,"content":6215,"nodeType":74},{},[6216,6222],{"data":6217,"content":6218,"nodeType":424},{},[6219],{"data":6220,"marks":6221,"value":423,"nodeType":82},{},[],{"data":6223,"content":6224,"nodeType":87},{},[6225],{"data":6226,"marks":6227,"value":431,"nodeType":82},{},[],{"metadata":6229,"sys":6232,"fields":6237},{"tags":6230,"concepts":6231},[],[],{"space":6233,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6235,"publishedVersion":62,"revision":44,"locale":29},{"sys":6234},{"type":12,"linkType":13,"id":14},{"sys":6236},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6238},{"url":447,"details":6239,"fileName":453,"contentType":454},{"size":449,"image":6240},{"width":451,"height":452},{"sys":6242,"fields":6245},{"id":6243,"createdAt":6244},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":6246,"slug":6247,"articleIntro":-1,"category":6248},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[6249],{"metadata":6250,"sys":6253,"fields":6260},{"tags":6251,"concepts":6252},[],[],{"space":6254,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6256,"publishedVersion":402,"revision":62,"contentType":6258,"locale":29},{"sys":6255},{"type":12,"linkType":13,"id":14},{"sys":6257},{"id":21,"type":12,"linkType":22},{"sys":6259},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6261,"metaTitle":412,"metaDescription":413,"mainTitle":6262,"subtitle":432,"heroImage":6277,"ctaButton":455,"ctaLink":456},[411],{"data":6263,"content":6264,"nodeType":74},{},[6265,6271],{"data":6266,"content":6267,"nodeType":424},{},[6268],{"data":6269,"marks":6270,"value":423,"nodeType":82},{},[],{"data":6272,"content":6273,"nodeType":87},{},[6274],{"data":6275,"marks":6276,"value":431,"nodeType":82},{},[],{"metadata":6278,"sys":6281,"fields":6286},{"tags":6279,"concepts":6280},[],[],{"space":6282,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6284,"publishedVersion":62,"revision":44,"locale":29},{"sys":6283},{"type":12,"linkType":13,"id":14},{"sys":6285},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6287},{"url":447,"details":6288,"fileName":453,"contentType":454},{"size":449,"image":6289},{"width":451,"height":452},{"sys":6291,"fields":6294},{"id":6292,"createdAt":6293},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":6295,"slug":6296,"articleIntro":6295,"category":6297},"4686 - Charges à payer","compte-4686-charges-a-payer",[6298],{"metadata":6299,"sys":6302,"fields":6309},{"tags":6300,"concepts":6301},[],[],{"space":6303,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6305,"publishedVersion":402,"revision":62,"contentType":6307,"locale":29},{"sys":6304},{"type":12,"linkType":13,"id":14},{"sys":6306},{"id":21,"type":12,"linkType":22},{"sys":6308},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6310,"metaTitle":412,"metaDescription":413,"mainTitle":6311,"subtitle":432,"heroImage":6326,"ctaButton":455,"ctaLink":456},[411],{"data":6312,"content":6313,"nodeType":74},{},[6314,6320],{"data":6315,"content":6316,"nodeType":424},{},[6317],{"data":6318,"marks":6319,"value":423,"nodeType":82},{},[],{"data":6321,"content":6322,"nodeType":87},{},[6323],{"data":6324,"marks":6325,"value":431,"nodeType":82},{},[],{"metadata":6327,"sys":6330,"fields":6335},{"tags":6328,"concepts":6329},[],[],{"space":6331,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6333,"publishedVersion":62,"revision":44,"locale":29},{"sys":6332},{"type":12,"linkType":13,"id":14},{"sys":6334},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6336},{"url":447,"details":6337,"fileName":453,"contentType":454},{"size":449,"image":6338},{"width":451,"height":452},{"sys":6340,"fields":6343},{"id":6341,"createdAt":6342},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":6344,"slug":6345,"articleIntro":-1,"category":6346},"Compte 6226 - Honoraires","compte-6226-honoraires",[6347],{"metadata":6348,"sys":6351,"fields":6358},{"tags":6349,"concepts":6350},[],[],{"space":6352,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6354,"publishedVersion":402,"revision":62,"contentType":6356,"locale":29},{"sys":6353},{"type":12,"linkType":13,"id":14},{"sys":6355},{"id":21,"type":12,"linkType":22},{"sys":6357},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6359,"metaTitle":412,"metaDescription":413,"mainTitle":6360,"subtitle":432,"heroImage":6375,"ctaButton":455,"ctaLink":456},[411],{"data":6361,"content":6362,"nodeType":74},{},[6363,6369],{"data":6364,"content":6365,"nodeType":424},{},[6366],{"data":6367,"marks":6368,"value":423,"nodeType":82},{},[],{"data":6370,"content":6371,"nodeType":87},{},[6372],{"data":6373,"marks":6374,"value":431,"nodeType":82},{},[],{"metadata":6376,"sys":6379,"fields":6384},{"tags":6377,"concepts":6378},[],[],{"space":6380,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6382,"publishedVersion":62,"revision":44,"locale":29},{"sys":6381},{"type":12,"linkType":13,"id":14},{"sys":6383},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6385},{"url":447,"details":6386,"fileName":453,"contentType":454},{"size":449,"image":6387},{"width":451,"height":452},{"sys":6389,"fields":6392},{"id":6390,"createdAt":6391},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":6393,"slug":6394,"articleIntro":6393,"category":6395},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[6396],{"metadata":6397,"sys":6400,"fields":6407},{"tags":6398,"concepts":6399},[],[],{"space":6401,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6403,"publishedVersion":402,"revision":62,"contentType":6405,"locale":29},{"sys":6402},{"type":12,"linkType":13,"id":14},{"sys":6404},{"id":21,"type":12,"linkType":22},{"sys":6406},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6408,"metaTitle":412,"metaDescription":413,"mainTitle":6409,"subtitle":432,"heroImage":6424,"ctaButton":455,"ctaLink":456},[411],{"data":6410,"content":6411,"nodeType":74},{},[6412,6418],{"data":6413,"content":6414,"nodeType":424},{},[6415],{"data":6416,"marks":6417,"value":423,"nodeType":82},{},[],{"data":6419,"content":6420,"nodeType":87},{},[6421],{"data":6422,"marks":6423,"value":431,"nodeType":82},{},[],{"metadata":6425,"sys":6428,"fields":6433},{"tags":6426,"concepts":6427},[],[],{"space":6429,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6431,"publishedVersion":62,"revision":44,"locale":29},{"sys":6430},{"type":12,"linkType":13,"id":14},{"sys":6432},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6434},{"url":447,"details":6435,"fileName":453,"contentType":454},{"size":449,"image":6436},{"width":451,"height":452},{"sys":6438,"fields":6441},{"id":6439,"createdAt":6440},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":6442,"slug":6443,"articleIntro":6442,"category":6444},"6161 - Multirisques","compte-6161-multirisques",[6445],{"metadata":6446,"sys":6449,"fields":6456},{"tags":6447,"concepts":6448},[],[],{"space":6450,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6452,"publishedVersion":402,"revision":62,"contentType":6454,"locale":29},{"sys":6451},{"type":12,"linkType":13,"id":14},{"sys":6453},{"id":21,"type":12,"linkType":22},{"sys":6455},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6457,"metaTitle":412,"metaDescription":413,"mainTitle":6458,"subtitle":432,"heroImage":6473,"ctaButton":455,"ctaLink":456},[411],{"data":6459,"content":6460,"nodeType":74},{},[6461,6467],{"data":6462,"content":6463,"nodeType":424},{},[6464],{"data":6465,"marks":6466,"value":423,"nodeType":82},{},[],{"data":6468,"content":6469,"nodeType":87},{},[6470],{"data":6471,"marks":6472,"value":431,"nodeType":82},{},[],{"metadata":6474,"sys":6477,"fields":6482},{"tags":6475,"concepts":6476},[],[],{"space":6478,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6480,"publishedVersion":62,"revision":44,"locale":29},{"sys":6479},{"type":12,"linkType":13,"id":14},{"sys":6481},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6483},{"url":447,"details":6484,"fileName":453,"contentType":454},{"size":449,"image":6485},{"width":451,"height":452},{"sys":6487,"fields":6490},{"id":6488,"createdAt":6489},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":6491,"slug":6492,"articleIntro":6491,"category":6493},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[6494],{"metadata":6495,"sys":6498,"fields":6505},{"tags":6496,"concepts":6497},[],[],{"space":6499,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6501,"publishedVersion":402,"revision":62,"contentType":6503,"locale":29},{"sys":6500},{"type":12,"linkType":13,"id":14},{"sys":6502},{"id":21,"type":12,"linkType":22},{"sys":6504},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6506,"metaTitle":412,"metaDescription":413,"mainTitle":6507,"subtitle":432,"heroImage":6522,"ctaButton":455,"ctaLink":456},[411],{"data":6508,"content":6509,"nodeType":74},{},[6510,6516],{"data":6511,"content":6512,"nodeType":424},{},[6513],{"data":6514,"marks":6515,"value":423,"nodeType":82},{},[],{"data":6517,"content":6518,"nodeType":87},{},[6519],{"data":6520,"marks":6521,"value":431,"nodeType":82},{},[],{"metadata":6523,"sys":6526,"fields":6531},{"tags":6524,"concepts":6525},[],[],{"space":6527,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6529,"publishedVersion":62,"revision":44,"locale":29},{"sys":6528},{"type":12,"linkType":13,"id":14},{"sys":6530},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6532},{"url":447,"details":6533,"fileName":453,"contentType":454},{"size":449,"image":6534},{"width":451,"height":452},{"sys":6536,"fields":6539},{"id":6537,"createdAt":6538},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":6540,"slug":6541,"articleIntro":6540,"category":6542},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[6543],{"metadata":6544,"sys":6547,"fields":6554},{"tags":6545,"concepts":6546},[],[],{"space":6548,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6550,"publishedVersion":402,"revision":62,"contentType":6552,"locale":29},{"sys":6549},{"type":12,"linkType":13,"id":14},{"sys":6551},{"id":21,"type":12,"linkType":22},{"sys":6553},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6555,"metaTitle":412,"metaDescription":413,"mainTitle":6556,"subtitle":432,"heroImage":6571,"ctaButton":455,"ctaLink":456},[411],{"data":6557,"content":6558,"nodeType":74},{},[6559,6565],{"data":6560,"content":6561,"nodeType":424},{},[6562],{"data":6563,"marks":6564,"value":423,"nodeType":82},{},[],{"data":6566,"content":6567,"nodeType":87},{},[6568],{"data":6569,"marks":6570,"value":431,"nodeType":82},{},[],{"metadata":6572,"sys":6575,"fields":6580},{"tags":6573,"concepts":6574},[],[],{"space":6576,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6578,"publishedVersion":62,"revision":44,"locale":29},{"sys":6577},{"type":12,"linkType":13,"id":14},{"sys":6579},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6581},{"url":447,"details":6582,"fileName":453,"contentType":454},{"size":449,"image":6583},{"width":451,"height":452},{"sys":6585,"fields":6588},{"id":6586,"createdAt":6587},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":6589,"slug":6590,"articleIntro":-1,"category":6591},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[6592],{"metadata":6593,"sys":6596,"fields":6603},{"tags":6594,"concepts":6595},[],[],{"space":6597,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6599,"publishedVersion":402,"revision":62,"contentType":6601,"locale":29},{"sys":6598},{"type":12,"linkType":13,"id":14},{"sys":6600},{"id":21,"type":12,"linkType":22},{"sys":6602},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6604,"metaTitle":412,"metaDescription":413,"mainTitle":6605,"subtitle":432,"heroImage":6620,"ctaButton":455,"ctaLink":456},[411],{"data":6606,"content":6607,"nodeType":74},{},[6608,6614],{"data":6609,"content":6610,"nodeType":424},{},[6611],{"data":6612,"marks":6613,"value":423,"nodeType":82},{},[],{"data":6615,"content":6616,"nodeType":87},{},[6617],{"data":6618,"marks":6619,"value":431,"nodeType":82},{},[],{"metadata":6621,"sys":6624,"fields":6629},{"tags":6622,"concepts":6623},[],[],{"space":6625,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6627,"publishedVersion":62,"revision":44,"locale":29},{"sys":6626},{"type":12,"linkType":13,"id":14},{"sys":6628},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6630},{"url":447,"details":6631,"fileName":453,"contentType":454},{"size":449,"image":6632},{"width":451,"height":452},{"sys":6634,"fields":6637},{"id":6635,"createdAt":6636},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":6638,"slug":6639,"articleIntro":6638,"category":6640},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[6641],{"metadata":6642,"sys":6645,"fields":6652},{"tags":6643,"concepts":6644},[],[],{"space":6646,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6648,"publishedVersion":402,"revision":62,"contentType":6650,"locale":29},{"sys":6647},{"type":12,"linkType":13,"id":14},{"sys":6649},{"id":21,"type":12,"linkType":22},{"sys":6651},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6653,"metaTitle":412,"metaDescription":413,"mainTitle":6654,"subtitle":432,"heroImage":6669,"ctaButton":455,"ctaLink":456},[411],{"data":6655,"content":6656,"nodeType":74},{},[6657,6663],{"data":6658,"content":6659,"nodeType":424},{},[6660],{"data":6661,"marks":6662,"value":423,"nodeType":82},{},[],{"data":6664,"content":6665,"nodeType":87},{},[6666],{"data":6667,"marks":6668,"value":431,"nodeType":82},{},[],{"metadata":6670,"sys":6673,"fields":6678},{"tags":6671,"concepts":6672},[],[],{"space":6674,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6676,"publishedVersion":62,"revision":44,"locale":29},{"sys":6675},{"type":12,"linkType":13,"id":14},{"sys":6677},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6679},{"url":447,"details":6680,"fileName":453,"contentType":454},{"size":449,"image":6681},{"width":451,"height":452},{"sys":6683,"fields":6686},{"id":6684,"createdAt":6685},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":6687,"slug":6688,"articleIntro":6687,"category":6689},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[6690],{"metadata":6691,"sys":6694,"fields":6701},{"tags":6692,"concepts":6693},[],[],{"space":6695,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6697,"publishedVersion":402,"revision":62,"contentType":6699,"locale":29},{"sys":6696},{"type":12,"linkType":13,"id":14},{"sys":6698},{"id":21,"type":12,"linkType":22},{"sys":6700},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6702,"metaTitle":412,"metaDescription":413,"mainTitle":6703,"subtitle":432,"heroImage":6718,"ctaButton":455,"ctaLink":456},[411],{"data":6704,"content":6705,"nodeType":74},{},[6706,6712],{"data":6707,"content":6708,"nodeType":424},{},[6709],{"data":6710,"marks":6711,"value":423,"nodeType":82},{},[],{"data":6713,"content":6714,"nodeType":87},{},[6715],{"data":6716,"marks":6717,"value":431,"nodeType":82},{},[],{"metadata":6719,"sys":6722,"fields":6727},{"tags":6720,"concepts":6721},[],[],{"space":6723,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6725,"publishedVersion":62,"revision":44,"locale":29},{"sys":6724},{"type":12,"linkType":13,"id":14},{"sys":6726},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6728},{"url":447,"details":6729,"fileName":453,"contentType":454},{"size":449,"image":6730},{"width":451,"height":452},{"sys":6732,"fields":6733},{"id":15,"createdAt":17},{"title":31,"slug":387,"articleIntro":31,"category":6734},[6735],{"metadata":6736,"sys":6739,"fields":6746},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6742,"publishedVersion":402,"revision":62,"contentType":6744,"locale":29},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":21,"type":12,"linkType":22},{"sys":6745},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6747,"metaTitle":412,"metaDescription":413,"mainTitle":6748,"subtitle":432,"heroImage":6763,"ctaButton":455,"ctaLink":456},[411],{"data":6749,"content":6750,"nodeType":74},{},[6751,6757],{"data":6752,"content":6753,"nodeType":424},{},[6754],{"data":6755,"marks":6756,"value":423,"nodeType":82},{},[],{"data":6758,"content":6759,"nodeType":87},{},[6760],{"data":6761,"marks":6762,"value":431,"nodeType":82},{},[],{"metadata":6764,"sys":6767,"fields":6772},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6770,"publishedVersion":62,"revision":44,"locale":29},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6773},{"url":447,"details":6774,"fileName":453,"contentType":454},{"size":449,"image":6775},{"width":451,"height":452},{"sys":6777,"fields":6780},{"id":6778,"createdAt":6779},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":6781,"slug":6782,"articleIntro":6781,"category":6783},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[6784],{"metadata":6785,"sys":6788,"fields":6795},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6791,"publishedVersion":402,"revision":62,"contentType":6793,"locale":29},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":21,"type":12,"linkType":22},{"sys":6794},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6796,"metaTitle":412,"metaDescription":413,"mainTitle":6797,"subtitle":432,"heroImage":6812,"ctaButton":455,"ctaLink":456},[411],{"data":6798,"content":6799,"nodeType":74},{},[6800,6806],{"data":6801,"content":6802,"nodeType":424},{},[6803],{"data":6804,"marks":6805,"value":423,"nodeType":82},{},[],{"data":6807,"content":6808,"nodeType":87},{},[6809],{"data":6810,"marks":6811,"value":431,"nodeType":82},{},[],{"metadata":6813,"sys":6816,"fields":6821},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6819,"publishedVersion":62,"revision":44,"locale":29},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6822},{"url":447,"details":6823,"fileName":453,"contentType":454},{"size":449,"image":6824},{"width":451,"height":452},{"sys":6826,"fields":6829},{"id":6827,"createdAt":6828},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":6830,"slug":6831,"articleIntro":-1,"category":6832},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[6833],{"metadata":6834,"sys":6837,"fields":6844},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6840,"publishedVersion":402,"revision":62,"contentType":6842,"locale":29},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":21,"type":12,"linkType":22},{"sys":6843},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6845,"metaTitle":412,"metaDescription":413,"mainTitle":6846,"subtitle":432,"heroImage":6861,"ctaButton":455,"ctaLink":456},[411],{"data":6847,"content":6848,"nodeType":74},{},[6849,6855],{"data":6850,"content":6851,"nodeType":424},{},[6852],{"data":6853,"marks":6854,"value":423,"nodeType":82},{},[],{"data":6856,"content":6857,"nodeType":87},{},[6858],{"data":6859,"marks":6860,"value":431,"nodeType":82},{},[],{"metadata":6862,"sys":6865,"fields":6870},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6868,"publishedVersion":62,"revision":44,"locale":29},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6871},{"url":447,"details":6872,"fileName":453,"contentType":454},{"size":449,"image":6873},{"width":451,"height":452},{"sys":6875,"fields":6878},{"id":6876,"createdAt":6877},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":6879,"slug":6880,"articleIntro":6879,"category":6881},"72 - Production immobilisée","compte-72-production-immobilisee",[6882],{"metadata":6883,"sys":6886,"fields":6893},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6889,"publishedVersion":402,"revision":62,"contentType":6891,"locale":29},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":21,"type":12,"linkType":22},{"sys":6892},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6894,"metaTitle":412,"metaDescription":413,"mainTitle":6895,"subtitle":432,"heroImage":6910,"ctaButton":455,"ctaLink":456},[411],{"data":6896,"content":6897,"nodeType":74},{},[6898,6904],{"data":6899,"content":6900,"nodeType":424},{},[6901],{"data":6902,"marks":6903,"value":423,"nodeType":82},{},[],{"data":6905,"content":6906,"nodeType":87},{},[6907],{"data":6908,"marks":6909,"value":431,"nodeType":82},{},[],{"metadata":6911,"sys":6914,"fields":6919},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6917,"publishedVersion":62,"revision":44,"locale":29},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6920},{"url":447,"details":6921,"fileName":453,"contentType":454},{"size":449,"image":6922},{"width":451,"height":452},{"sys":6924,"fields":6927},{"id":6925,"createdAt":6926},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":6928,"slug":6929,"articleIntro":6928,"category":6930},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[6931],{"metadata":6932,"sys":6935,"fields":6942},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6938,"publishedVersion":402,"revision":62,"contentType":6940,"locale":29},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":21,"type":12,"linkType":22},{"sys":6941},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6943,"metaTitle":412,"metaDescription":413,"mainTitle":6944,"subtitle":432,"heroImage":6959,"ctaButton":455,"ctaLink":456},[411],{"data":6945,"content":6946,"nodeType":74},{},[6947,6953],{"data":6948,"content":6949,"nodeType":424},{},[6950],{"data":6951,"marks":6952,"value":423,"nodeType":82},{},[],{"data":6954,"content":6955,"nodeType":87},{},[6956],{"data":6957,"marks":6958,"value":431,"nodeType":82},{},[],{"metadata":6960,"sys":6963,"fields":6968},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":6966,"publishedVersion":62,"revision":44,"locale":29},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":6969},{"url":447,"details":6970,"fileName":453,"contentType":454},{"size":449,"image":6971},{"width":451,"height":452},{"sys":6973,"fields":6976},{"id":6974,"createdAt":6975},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":6977,"slug":6978,"articleIntro":6977,"category":6979},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[6980],{"metadata":6981,"sys":6984,"fields":6991},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":6987,"publishedVersion":402,"revision":62,"contentType":6989,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"sys":6990},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":6992,"metaTitle":412,"metaDescription":413,"mainTitle":6993,"subtitle":432,"heroImage":7008,"ctaButton":455,"ctaLink":456},[411],{"data":6994,"content":6995,"nodeType":74},{},[6996,7002],{"data":6997,"content":6998,"nodeType":424},{},[6999],{"data":7000,"marks":7001,"value":423,"nodeType":82},{},[],{"data":7003,"content":7004,"nodeType":87},{},[7005],{"data":7006,"marks":7007,"value":431,"nodeType":82},{},[],{"metadata":7009,"sys":7012,"fields":7017},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7015,"publishedVersion":62,"revision":44,"locale":29},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7018},{"url":447,"details":7019,"fileName":453,"contentType":454},{"size":449,"image":7020},{"width":451,"height":452},{"sys":7022,"fields":7025},{"id":7023,"createdAt":7024},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":7026,"slug":7027,"articleIntro":-1,"category":7028},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[7029],{"metadata":7030,"sys":7033,"fields":7040},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7036,"publishedVersion":402,"revision":62,"contentType":7038,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"sys":7039},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7041,"metaTitle":412,"metaDescription":413,"mainTitle":7042,"subtitle":432,"heroImage":7057,"ctaButton":455,"ctaLink":456},[411],{"data":7043,"content":7044,"nodeType":74},{},[7045,7051],{"data":7046,"content":7047,"nodeType":424},{},[7048],{"data":7049,"marks":7050,"value":423,"nodeType":82},{},[],{"data":7052,"content":7053,"nodeType":87},{},[7054],{"data":7055,"marks":7056,"value":431,"nodeType":82},{},[],{"metadata":7058,"sys":7061,"fields":7066},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7064,"publishedVersion":62,"revision":44,"locale":29},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7067},{"url":447,"details":7068,"fileName":453,"contentType":454},{"size":449,"image":7069},{"width":451,"height":452},{"sys":7071,"fields":7074},{"id":7072,"createdAt":7073},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":7075,"slug":7076,"articleIntro":7075,"category":7077},"473 - Comptes d'attente","compte-473-comptes-d-attente",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7085,"publishedVersion":402,"revision":62,"contentType":7087,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"sys":7088},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7090,"metaTitle":412,"metaDescription":413,"mainTitle":7091,"subtitle":432,"heroImage":7106,"ctaButton":455,"ctaLink":456},[411],{"data":7092,"content":7093,"nodeType":74},{},[7094,7100],{"data":7095,"content":7096,"nodeType":424},{},[7097],{"data":7098,"marks":7099,"value":423,"nodeType":82},{},[],{"data":7101,"content":7102,"nodeType":87},{},[7103],{"data":7104,"marks":7105,"value":431,"nodeType":82},{},[],{"metadata":7107,"sys":7110,"fields":7115},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7113,"publishedVersion":62,"revision":44,"locale":29},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7116},{"url":447,"details":7117,"fileName":453,"contentType":454},{"size":449,"image":7118},{"width":451,"height":452},{"sys":7120,"fields":7123},{"id":7121,"createdAt":7122},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":7124,"slug":7125,"articleIntro":7124,"category":7126},"4551 - Principal","compte-4551-principal",[7127],{"metadata":7128,"sys":7131,"fields":7138},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7134,"publishedVersion":402,"revision":62,"contentType":7136,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"sys":7137},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7139,"metaTitle":412,"metaDescription":413,"mainTitle":7140,"subtitle":432,"heroImage":7155,"ctaButton":455,"ctaLink":456},[411],{"data":7141,"content":7142,"nodeType":74},{},[7143,7149],{"data":7144,"content":7145,"nodeType":424},{},[7146],{"data":7147,"marks":7148,"value":423,"nodeType":82},{},[],{"data":7150,"content":7151,"nodeType":87},{},[7152],{"data":7153,"marks":7154,"value":431,"nodeType":82},{},[],{"metadata":7156,"sys":7159,"fields":7164},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7162,"publishedVersion":62,"revision":44,"locale":29},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7165},{"url":447,"details":7166,"fileName":453,"contentType":454},{"size":449,"image":7167},{"width":451,"height":452},{"sys":7169,"fields":7172},{"id":7170,"createdAt":7171},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":7173,"slug":7174,"articleIntro":-1,"category":7175},"Compte 705 - Études","compte-705-etudes",[7176],{"metadata":7177,"sys":7180,"fields":7187},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7183,"publishedVersion":402,"revision":62,"contentType":7185,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"sys":7186},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7188,"metaTitle":412,"metaDescription":413,"mainTitle":7189,"subtitle":432,"heroImage":7204,"ctaButton":455,"ctaLink":456},[411],{"data":7190,"content":7191,"nodeType":74},{},[7192,7198],{"data":7193,"content":7194,"nodeType":424},{},[7195],{"data":7196,"marks":7197,"value":423,"nodeType":82},{},[],{"data":7199,"content":7200,"nodeType":87},{},[7201],{"data":7202,"marks":7203,"value":431,"nodeType":82},{},[],{"metadata":7205,"sys":7208,"fields":7213},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7211,"publishedVersion":62,"revision":44,"locale":29},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7214},{"url":447,"details":7215,"fileName":453,"contentType":454},{"size":449,"image":7216},{"width":451,"height":452},{"sys":7218,"fields":7221},{"id":7219,"createdAt":7220},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":7222,"slug":7223,"articleIntro":7222,"category":7224},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[7225],{"metadata":7226,"sys":7229,"fields":7236},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7232,"publishedVersion":402,"revision":62,"contentType":7234,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"sys":7235},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7237,"metaTitle":412,"metaDescription":413,"mainTitle":7238,"subtitle":432,"heroImage":7253,"ctaButton":455,"ctaLink":456},[411],{"data":7239,"content":7240,"nodeType":74},{},[7241,7247],{"data":7242,"content":7243,"nodeType":424},{},[7244],{"data":7245,"marks":7246,"value":423,"nodeType":82},{},[],{"data":7248,"content":7249,"nodeType":87},{},[7250],{"data":7251,"marks":7252,"value":431,"nodeType":82},{},[],{"metadata":7254,"sys":7257,"fields":7262},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7260,"publishedVersion":62,"revision":44,"locale":29},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7263},{"url":447,"details":7264,"fileName":453,"contentType":454},{"size":449,"image":7265},{"width":451,"height":452},{"sys":7267,"fields":7270},{"id":7268,"createdAt":7269},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":7271,"slug":7272,"articleIntro":-1,"category":7273},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[7274],{"metadata":7275,"sys":7278,"fields":7285},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7281,"publishedVersion":402,"revision":62,"contentType":7283,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"sys":7284},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7286,"metaTitle":412,"metaDescription":413,"mainTitle":7287,"subtitle":432,"heroImage":7302,"ctaButton":455,"ctaLink":456},[411],{"data":7288,"content":7289,"nodeType":74},{},[7290,7296],{"data":7291,"content":7292,"nodeType":424},{},[7293],{"data":7294,"marks":7295,"value":423,"nodeType":82},{},[],{"data":7297,"content":7298,"nodeType":87},{},[7299],{"data":7300,"marks":7301,"value":431,"nodeType":82},{},[],{"metadata":7303,"sys":7306,"fields":7311},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7309,"publishedVersion":62,"revision":44,"locale":29},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7312},{"url":447,"details":7313,"fileName":453,"contentType":454},{"size":449,"image":7314},{"width":451,"height":452},{"sys":7316,"fields":7319},{"id":7317,"createdAt":7318},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":7320,"slug":7321,"articleIntro":-1,"category":7322},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[7323],{"metadata":7324,"sys":7327,"fields":7334},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7330,"publishedVersion":402,"revision":62,"contentType":7332,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"sys":7333},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7335,"metaTitle":412,"metaDescription":413,"mainTitle":7336,"subtitle":432,"heroImage":7351,"ctaButton":455,"ctaLink":456},[411],{"data":7337,"content":7338,"nodeType":74},{},[7339,7345],{"data":7340,"content":7341,"nodeType":424},{},[7342],{"data":7343,"marks":7344,"value":423,"nodeType":82},{},[],{"data":7346,"content":7347,"nodeType":87},{},[7348],{"data":7349,"marks":7350,"value":431,"nodeType":82},{},[],{"metadata":7352,"sys":7355,"fields":7360},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7358,"publishedVersion":62,"revision":44,"locale":29},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7361},{"url":447,"details":7362,"fileName":453,"contentType":454},{"size":449,"image":7363},{"width":451,"height":452},{"sys":7365,"fields":7368},{"id":7366,"createdAt":7367},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":7369,"slug":7370,"articleIntro":7369,"category":7371},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[7372],{"metadata":7373,"sys":7376,"fields":7383},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7379,"publishedVersion":402,"revision":62,"contentType":7381,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"sys":7382},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7384,"metaTitle":412,"metaDescription":413,"mainTitle":7385,"subtitle":432,"heroImage":7400,"ctaButton":455,"ctaLink":456},[411],{"data":7386,"content":7387,"nodeType":74},{},[7388,7394],{"data":7389,"content":7390,"nodeType":424},{},[7391],{"data":7392,"marks":7393,"value":423,"nodeType":82},{},[],{"data":7395,"content":7396,"nodeType":87},{},[7397],{"data":7398,"marks":7399,"value":431,"nodeType":82},{},[],{"metadata":7401,"sys":7404,"fields":7409},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7407,"publishedVersion":62,"revision":44,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7410},{"url":447,"details":7411,"fileName":453,"contentType":454},{"size":449,"image":7412},{"width":451,"height":452},{"sys":7414,"fields":7417},{"id":7415,"createdAt":7416},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":7418,"slug":7419,"articleIntro":7418,"category":7420},"Compte 503 - Actions","compte-503-actions",[7421],{"metadata":7422,"sys":7425,"fields":7432},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7428,"publishedVersion":402,"revision":62,"contentType":7430,"locale":29},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":21,"type":12,"linkType":22},{"sys":7431},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7433,"metaTitle":412,"metaDescription":413,"mainTitle":7434,"subtitle":432,"heroImage":7449,"ctaButton":455,"ctaLink":456},[411],{"data":7435,"content":7436,"nodeType":74},{},[7437,7443],{"data":7438,"content":7439,"nodeType":424},{},[7440],{"data":7441,"marks":7442,"value":423,"nodeType":82},{},[],{"data":7444,"content":7445,"nodeType":87},{},[7446],{"data":7447,"marks":7448,"value":431,"nodeType":82},{},[],{"metadata":7450,"sys":7453,"fields":7458},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7456,"publishedVersion":62,"revision":44,"locale":29},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7459},{"url":447,"details":7460,"fileName":453,"contentType":454},{"size":449,"image":7461},{"width":451,"height":452},{"sys":7463,"fields":7466},{"id":7464,"createdAt":7465},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":7467,"slug":7468,"articleIntro":7469,"category":7470},"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",[7471],{"metadata":7472,"sys":7475,"fields":7482},{"tags":7473,"concepts":7474},[],[],{"space":7476,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7478,"publishedVersion":402,"revision":62,"contentType":7480,"locale":29},{"sys":7477},{"type":12,"linkType":13,"id":14},{"sys":7479},{"id":21,"type":12,"linkType":22},{"sys":7481},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7483,"metaTitle":412,"metaDescription":413,"mainTitle":7484,"subtitle":432,"heroImage":7499,"ctaButton":455,"ctaLink":456},[411],{"data":7485,"content":7486,"nodeType":74},{},[7487,7493],{"data":7488,"content":7489,"nodeType":424},{},[7490],{"data":7491,"marks":7492,"value":423,"nodeType":82},{},[],{"data":7494,"content":7495,"nodeType":87},{},[7496],{"data":7497,"marks":7498,"value":431,"nodeType":82},{},[],{"metadata":7500,"sys":7503,"fields":7508},{"tags":7501,"concepts":7502},[],[],{"space":7504,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7506,"publishedVersion":62,"revision":44,"locale":29},{"sys":7505},{"type":12,"linkType":13,"id":14},{"sys":7507},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7509},{"url":447,"details":7510,"fileName":453,"contentType":454},{"size":449,"image":7511},{"width":451,"height":452},{"sys":7513,"fields":7516},{"id":7514,"createdAt":7515},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":7517,"slug":7518,"articleIntro":-1,"category":7519},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[7520],{"metadata":7521,"sys":7524,"fields":7531},{"tags":7522,"concepts":7523},[],[],{"space":7525,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7527,"publishedVersion":402,"revision":62,"contentType":7529,"locale":29},{"sys":7526},{"type":12,"linkType":13,"id":14},{"sys":7528},{"id":21,"type":12,"linkType":22},{"sys":7530},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7532,"metaTitle":412,"metaDescription":413,"mainTitle":7533,"subtitle":432,"heroImage":7548,"ctaButton":455,"ctaLink":456},[411],{"data":7534,"content":7535,"nodeType":74},{},[7536,7542],{"data":7537,"content":7538,"nodeType":424},{},[7539],{"data":7540,"marks":7541,"value":423,"nodeType":82},{},[],{"data":7543,"content":7544,"nodeType":87},{},[7545],{"data":7546,"marks":7547,"value":431,"nodeType":82},{},[],{"metadata":7549,"sys":7552,"fields":7557},{"tags":7550,"concepts":7551},[],[],{"space":7553,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7555,"publishedVersion":62,"revision":44,"locale":29},{"sys":7554},{"type":12,"linkType":13,"id":14},{"sys":7556},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7558},{"url":447,"details":7559,"fileName":453,"contentType":454},{"size":449,"image":7560},{"width":451,"height":452},{"sys":7562,"fields":7565},{"id":7563,"createdAt":7564},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":7566,"slug":7567,"articleIntro":7566,"category":7568},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[7569],{"metadata":7570,"sys":7573,"fields":7580},{"tags":7571,"concepts":7572},[],[],{"space":7574,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7576,"publishedVersion":402,"revision":62,"contentType":7578,"locale":29},{"sys":7575},{"type":12,"linkType":13,"id":14},{"sys":7577},{"id":21,"type":12,"linkType":22},{"sys":7579},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7581,"metaTitle":412,"metaDescription":413,"mainTitle":7582,"subtitle":432,"heroImage":7597,"ctaButton":455,"ctaLink":456},[411],{"data":7583,"content":7584,"nodeType":74},{},[7585,7591],{"data":7586,"content":7587,"nodeType":424},{},[7588],{"data":7589,"marks":7590,"value":423,"nodeType":82},{},[],{"data":7592,"content":7593,"nodeType":87},{},[7594],{"data":7595,"marks":7596,"value":431,"nodeType":82},{},[],{"metadata":7598,"sys":7601,"fields":7606},{"tags":7599,"concepts":7600},[],[],{"space":7602,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7604,"publishedVersion":62,"revision":44,"locale":29},{"sys":7603},{"type":12,"linkType":13,"id":14},{"sys":7605},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7607},{"url":447,"details":7608,"fileName":453,"contentType":454},{"size":449,"image":7609},{"width":451,"height":452},{"sys":7611,"fields":7614},{"id":7612,"createdAt":7613},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":7615,"slug":7616,"articleIntro":7615,"category":7617},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[7618],{"metadata":7619,"sys":7622,"fields":7629},{"tags":7620,"concepts":7621},[],[],{"space":7623,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7625,"publishedVersion":402,"revision":62,"contentType":7627,"locale":29},{"sys":7624},{"type":12,"linkType":13,"id":14},{"sys":7626},{"id":21,"type":12,"linkType":22},{"sys":7628},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7630,"metaTitle":412,"metaDescription":413,"mainTitle":7631,"subtitle":432,"heroImage":7646,"ctaButton":455,"ctaLink":456},[411],{"data":7632,"content":7633,"nodeType":74},{},[7634,7640],{"data":7635,"content":7636,"nodeType":424},{},[7637],{"data":7638,"marks":7639,"value":423,"nodeType":82},{},[],{"data":7641,"content":7642,"nodeType":87},{},[7643],{"data":7644,"marks":7645,"value":431,"nodeType":82},{},[],{"metadata":7647,"sys":7650,"fields":7655},{"tags":7648,"concepts":7649},[],[],{"space":7651,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7653,"publishedVersion":62,"revision":44,"locale":29},{"sys":7652},{"type":12,"linkType":13,"id":14},{"sys":7654},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7656},{"url":447,"details":7657,"fileName":453,"contentType":454},{"size":449,"image":7658},{"width":451,"height":452},{"sys":7660,"fields":7663},{"id":7661,"createdAt":7662},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":7664,"slug":7665,"articleIntro":-1,"category":7666},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[7667],{"metadata":7668,"sys":7671,"fields":7678},{"tags":7669,"concepts":7670},[],[],{"space":7672,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7674,"publishedVersion":402,"revision":62,"contentType":7676,"locale":29},{"sys":7673},{"type":12,"linkType":13,"id":14},{"sys":7675},{"id":21,"type":12,"linkType":22},{"sys":7677},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7679,"metaTitle":412,"metaDescription":413,"mainTitle":7680,"subtitle":432,"heroImage":7695,"ctaButton":455,"ctaLink":456},[411],{"data":7681,"content":7682,"nodeType":74},{},[7683,7689],{"data":7684,"content":7685,"nodeType":424},{},[7686],{"data":7687,"marks":7688,"value":423,"nodeType":82},{},[],{"data":7690,"content":7691,"nodeType":87},{},[7692],{"data":7693,"marks":7694,"value":431,"nodeType":82},{},[],{"metadata":7696,"sys":7699,"fields":7704},{"tags":7697,"concepts":7698},[],[],{"space":7700,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7702,"publishedVersion":62,"revision":44,"locale":29},{"sys":7701},{"type":12,"linkType":13,"id":14},{"sys":7703},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7705},{"url":447,"details":7706,"fileName":453,"contentType":454},{"size":449,"image":7707},{"width":451,"height":452},{"sys":7709,"fields":7711},{"id":7710,"createdAt":4236},"6d75pXRLLY65vQhQ8x00pr",{"title":7712,"slug":7713,"articleIntro":7712,"category":7714},"355 - Produits finis","compte-355-produits-finis",[7715],{"metadata":7716,"sys":7719,"fields":7726},{"tags":7717,"concepts":7718},[],[],{"space":7720,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7722,"publishedVersion":402,"revision":62,"contentType":7724,"locale":29},{"sys":7721},{"type":12,"linkType":13,"id":14},{"sys":7723},{"id":21,"type":12,"linkType":22},{"sys":7725},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7727,"metaTitle":412,"metaDescription":413,"mainTitle":7728,"subtitle":432,"heroImage":7743,"ctaButton":455,"ctaLink":456},[411],{"data":7729,"content":7730,"nodeType":74},{},[7731,7737],{"data":7732,"content":7733,"nodeType":424},{},[7734],{"data":7735,"marks":7736,"value":423,"nodeType":82},{},[],{"data":7738,"content":7739,"nodeType":87},{},[7740],{"data":7741,"marks":7742,"value":431,"nodeType":82},{},[],{"metadata":7744,"sys":7747,"fields":7752},{"tags":7745,"concepts":7746},[],[],{"space":7748,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7750,"publishedVersion":62,"revision":44,"locale":29},{"sys":7749},{"type":12,"linkType":13,"id":14},{"sys":7751},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7753},{"url":447,"details":7754,"fileName":453,"contentType":454},{"size":449,"image":7755},{"width":451,"height":452},{"sys":7757,"fields":7760},{"id":7758,"createdAt":7759},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":7761,"slug":7762,"articleIntro":7761,"category":7763},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[7764],{"metadata":7765,"sys":7768,"fields":7775},{"tags":7766,"concepts":7767},[],[],{"space":7769,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7771,"publishedVersion":402,"revision":62,"contentType":7773,"locale":29},{"sys":7770},{"type":12,"linkType":13,"id":14},{"sys":7772},{"id":21,"type":12,"linkType":22},{"sys":7774},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7776,"metaTitle":412,"metaDescription":413,"mainTitle":7777,"subtitle":432,"heroImage":7792,"ctaButton":455,"ctaLink":456},[411],{"data":7778,"content":7779,"nodeType":74},{},[7780,7786],{"data":7781,"content":7782,"nodeType":424},{},[7783],{"data":7784,"marks":7785,"value":423,"nodeType":82},{},[],{"data":7787,"content":7788,"nodeType":87},{},[7789],{"data":7790,"marks":7791,"value":431,"nodeType":82},{},[],{"metadata":7793,"sys":7796,"fields":7801},{"tags":7794,"concepts":7795},[],[],{"space":7797,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7799,"publishedVersion":62,"revision":44,"locale":29},{"sys":7798},{"type":12,"linkType":13,"id":14},{"sys":7800},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7802},{"url":447,"details":7803,"fileName":453,"contentType":454},{"size":449,"image":7804},{"width":451,"height":452},{"sys":7806,"fields":7809},{"id":7807,"createdAt":7808},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":7810,"slug":7811,"articleIntro":7810,"category":7812},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[7813],{"metadata":7814,"sys":7817,"fields":7824},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7820,"publishedVersion":402,"revision":62,"contentType":7822,"locale":29},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":21,"type":12,"linkType":22},{"sys":7823},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7825,"metaTitle":412,"metaDescription":413,"mainTitle":7826,"subtitle":432,"heroImage":7841,"ctaButton":455,"ctaLink":456},[411],{"data":7827,"content":7828,"nodeType":74},{},[7829,7835],{"data":7830,"content":7831,"nodeType":424},{},[7832],{"data":7833,"marks":7834,"value":423,"nodeType":82},{},[],{"data":7836,"content":7837,"nodeType":87},{},[7838],{"data":7839,"marks":7840,"value":431,"nodeType":82},{},[],{"metadata":7842,"sys":7845,"fields":7850},{"tags":7843,"concepts":7844},[],[],{"space":7846,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7848,"publishedVersion":62,"revision":44,"locale":29},{"sys":7847},{"type":12,"linkType":13,"id":14},{"sys":7849},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7851},{"url":447,"details":7852,"fileName":453,"contentType":454},{"size":449,"image":7853},{"width":451,"height":452},{"sys":7855,"fields":7858},{"id":7856,"createdAt":7857},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":7859,"slug":7860,"articleIntro":7859,"category":7861},"Compte 6412 - Congés payés","compte-6412-conges-payes",[7862],{"metadata":7863,"sys":7866,"fields":7873},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7869,"publishedVersion":402,"revision":62,"contentType":7871,"locale":29},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":21,"type":12,"linkType":22},{"sys":7872},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7874,"metaTitle":412,"metaDescription":413,"mainTitle":7875,"subtitle":432,"heroImage":7890,"ctaButton":455,"ctaLink":456},[411],{"data":7876,"content":7877,"nodeType":74},{},[7878,7884],{"data":7879,"content":7880,"nodeType":424},{},[7881],{"data":7882,"marks":7883,"value":423,"nodeType":82},{},[],{"data":7885,"content":7886,"nodeType":87},{},[7887],{"data":7888,"marks":7889,"value":431,"nodeType":82},{},[],{"metadata":7891,"sys":7894,"fields":7899},{"tags":7892,"concepts":7893},[],[],{"space":7895,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7897,"publishedVersion":62,"revision":44,"locale":29},{"sys":7896},{"type":12,"linkType":13,"id":14},{"sys":7898},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7900},{"url":447,"details":7901,"fileName":453,"contentType":454},{"size":449,"image":7902},{"width":451,"height":452},{"sys":7904,"fields":7907},{"id":7905,"createdAt":7906},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":7908,"slug":7909,"articleIntro":7908,"category":7910},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[7911],{"metadata":7912,"sys":7915,"fields":7922},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7918,"publishedVersion":402,"revision":62,"contentType":7920,"locale":29},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":21,"type":12,"linkType":22},{"sys":7921},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7923,"metaTitle":412,"metaDescription":413,"mainTitle":7924,"subtitle":432,"heroImage":7939,"ctaButton":455,"ctaLink":456},[411],{"data":7925,"content":7926,"nodeType":74},{},[7927,7933],{"data":7928,"content":7929,"nodeType":424},{},[7930],{"data":7931,"marks":7932,"value":423,"nodeType":82},{},[],{"data":7934,"content":7935,"nodeType":87},{},[7936],{"data":7937,"marks":7938,"value":431,"nodeType":82},{},[],{"metadata":7940,"sys":7943,"fields":7948},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7946,"publishedVersion":62,"revision":44,"locale":29},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7949},{"url":447,"details":7950,"fileName":453,"contentType":454},{"size":449,"image":7951},{"width":451,"height":452},{"sys":7953,"fields":7956},{"id":7954,"createdAt":7955},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":7957,"slug":7958,"articleIntro":-1,"category":7959},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[7960],{"metadata":7961,"sys":7964,"fields":7971},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":7967,"publishedVersion":402,"revision":62,"contentType":7969,"locale":29},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":21,"type":12,"linkType":22},{"sys":7970},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":7972,"metaTitle":412,"metaDescription":413,"mainTitle":7973,"subtitle":432,"heroImage":7988,"ctaButton":455,"ctaLink":456},[411],{"data":7974,"content":7975,"nodeType":74},{},[7976,7982],{"data":7977,"content":7978,"nodeType":424},{},[7979],{"data":7980,"marks":7981,"value":423,"nodeType":82},{},[],{"data":7983,"content":7984,"nodeType":87},{},[7985],{"data":7986,"marks":7987,"value":431,"nodeType":82},{},[],{"metadata":7989,"sys":7992,"fields":7997},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":7995,"publishedVersion":62,"revision":44,"locale":29},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":7998},{"url":447,"details":7999,"fileName":453,"contentType":454},{"size":449,"image":8000},{"width":451,"height":452},{"sys":8002,"fields":8005},{"id":8003,"createdAt":8004},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":8006,"slug":8007,"articleIntro":-1,"category":8008},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[8009],{"metadata":8010,"sys":8013,"fields":8020},{"tags":8011,"concepts":8012},[],[],{"space":8014,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8016,"publishedVersion":402,"revision":62,"contentType":8018,"locale":29},{"sys":8015},{"type":12,"linkType":13,"id":14},{"sys":8017},{"id":21,"type":12,"linkType":22},{"sys":8019},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8021,"metaTitle":412,"metaDescription":413,"mainTitle":8022,"subtitle":432,"heroImage":8037,"ctaButton":455,"ctaLink":456},[411],{"data":8023,"content":8024,"nodeType":74},{},[8025,8031],{"data":8026,"content":8027,"nodeType":424},{},[8028],{"data":8029,"marks":8030,"value":423,"nodeType":82},{},[],{"data":8032,"content":8033,"nodeType":87},{},[8034],{"data":8035,"marks":8036,"value":431,"nodeType":82},{},[],{"metadata":8038,"sys":8041,"fields":8046},{"tags":8039,"concepts":8040},[],[],{"space":8042,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8044,"publishedVersion":62,"revision":44,"locale":29},{"sys":8043},{"type":12,"linkType":13,"id":14},{"sys":8045},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8047},{"url":447,"details":8048,"fileName":453,"contentType":454},{"size":449,"image":8049},{"width":451,"height":452},{"sys":8051,"fields":8054},{"id":8052,"createdAt":8053},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":8055,"slug":8056,"articleIntro":-1,"category":8057},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[8058],{"metadata":8059,"sys":8062,"fields":8069},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8065,"publishedVersion":402,"revision":62,"contentType":8067,"locale":29},{"sys":8064},{"type":12,"linkType":13,"id":14},{"sys":8066},{"id":21,"type":12,"linkType":22},{"sys":8068},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8070,"metaTitle":412,"metaDescription":413,"mainTitle":8071,"subtitle":432,"heroImage":8086,"ctaButton":455,"ctaLink":456},[411],{"data":8072,"content":8073,"nodeType":74},{},[8074,8080],{"data":8075,"content":8076,"nodeType":424},{},[8077],{"data":8078,"marks":8079,"value":423,"nodeType":82},{},[],{"data":8081,"content":8082,"nodeType":87},{},[8083],{"data":8084,"marks":8085,"value":431,"nodeType":82},{},[],{"metadata":8087,"sys":8090,"fields":8095},{"tags":8088,"concepts":8089},[],[],{"space":8091,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8093,"publishedVersion":62,"revision":44,"locale":29},{"sys":8092},{"type":12,"linkType":13,"id":14},{"sys":8094},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8096},{"url":447,"details":8097,"fileName":453,"contentType":454},{"size":449,"image":8098},{"width":451,"height":452},{"sys":8100,"fields":8103},{"id":8101,"createdAt":8102},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":8104,"slug":8105,"articleIntro":8104,"category":8106},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[8107],{"metadata":8108,"sys":8111,"fields":8118},{"tags":8109,"concepts":8110},[],[],{"space":8112,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8114,"publishedVersion":402,"revision":62,"contentType":8116,"locale":29},{"sys":8113},{"type":12,"linkType":13,"id":14},{"sys":8115},{"id":21,"type":12,"linkType":22},{"sys":8117},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8119,"metaTitle":412,"metaDescription":413,"mainTitle":8120,"subtitle":432,"heroImage":8135,"ctaButton":455,"ctaLink":456},[411],{"data":8121,"content":8122,"nodeType":74},{},[8123,8129],{"data":8124,"content":8125,"nodeType":424},{},[8126],{"data":8127,"marks":8128,"value":423,"nodeType":82},{},[],{"data":8130,"content":8131,"nodeType":87},{},[8132],{"data":8133,"marks":8134,"value":431,"nodeType":82},{},[],{"metadata":8136,"sys":8139,"fields":8144},{"tags":8137,"concepts":8138},[],[],{"space":8140,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8142,"publishedVersion":62,"revision":44,"locale":29},{"sys":8141},{"type":12,"linkType":13,"id":14},{"sys":8143},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8145},{"url":447,"details":8146,"fileName":453,"contentType":454},{"size":449,"image":8147},{"width":451,"height":452},{"sys":8149,"fields":8152},{"id":8150,"createdAt":8151},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":8153,"slug":8154,"articleIntro":8153,"category":8155},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[8156],{"metadata":8157,"sys":8160,"fields":8167},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8163,"publishedVersion":402,"revision":62,"contentType":8165,"locale":29},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":21,"type":12,"linkType":22},{"sys":8166},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8168,"metaTitle":412,"metaDescription":413,"mainTitle":8169,"subtitle":432,"heroImage":8184,"ctaButton":455,"ctaLink":456},[411],{"data":8170,"content":8171,"nodeType":74},{},[8172,8178],{"data":8173,"content":8174,"nodeType":424},{},[8175],{"data":8176,"marks":8177,"value":423,"nodeType":82},{},[],{"data":8179,"content":8180,"nodeType":87},{},[8181],{"data":8182,"marks":8183,"value":431,"nodeType":82},{},[],{"metadata":8185,"sys":8188,"fields":8193},{"tags":8186,"concepts":8187},[],[],{"space":8189,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8191,"publishedVersion":62,"revision":44,"locale":29},{"sys":8190},{"type":12,"linkType":13,"id":14},{"sys":8192},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8194},{"url":447,"details":8195,"fileName":453,"contentType":454},{"size":449,"image":8196},{"width":451,"height":452},{"sys":8198,"fields":8201},{"id":8199,"createdAt":8200},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":8202,"slug":8203,"articleIntro":-1,"category":8204},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[8205],{"metadata":8206,"sys":8209,"fields":8216},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8212,"publishedVersion":402,"revision":62,"contentType":8214,"locale":29},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":21,"type":12,"linkType":22},{"sys":8215},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8217,"metaTitle":412,"metaDescription":413,"mainTitle":8218,"subtitle":432,"heroImage":8233,"ctaButton":455,"ctaLink":456},[411],{"data":8219,"content":8220,"nodeType":74},{},[8221,8227],{"data":8222,"content":8223,"nodeType":424},{},[8224],{"data":8225,"marks":8226,"value":423,"nodeType":82},{},[],{"data":8228,"content":8229,"nodeType":87},{},[8230],{"data":8231,"marks":8232,"value":431,"nodeType":82},{},[],{"metadata":8234,"sys":8237,"fields":8242},{"tags":8235,"concepts":8236},[],[],{"space":8238,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8240,"publishedVersion":62,"revision":44,"locale":29},{"sys":8239},{"type":12,"linkType":13,"id":14},{"sys":8241},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8243},{"url":447,"details":8244,"fileName":453,"contentType":454},{"size":449,"image":8245},{"width":451,"height":452},{"sys":8247,"fields":8250},{"id":8248,"createdAt":8249},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":8251,"slug":8252,"articleIntro":8251,"category":8253},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[8254],{"metadata":8255,"sys":8258,"fields":8265},{"tags":8256,"concepts":8257},[],[],{"space":8259,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8261,"publishedVersion":402,"revision":62,"contentType":8263,"locale":29},{"sys":8260},{"type":12,"linkType":13,"id":14},{"sys":8262},{"id":21,"type":12,"linkType":22},{"sys":8264},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8266,"metaTitle":412,"metaDescription":413,"mainTitle":8267,"subtitle":432,"heroImage":8282,"ctaButton":455,"ctaLink":456},[411],{"data":8268,"content":8269,"nodeType":74},{},[8270,8276],{"data":8271,"content":8272,"nodeType":424},{},[8273],{"data":8274,"marks":8275,"value":423,"nodeType":82},{},[],{"data":8277,"content":8278,"nodeType":87},{},[8279],{"data":8280,"marks":8281,"value":431,"nodeType":82},{},[],{"metadata":8283,"sys":8286,"fields":8291},{"tags":8284,"concepts":8285},[],[],{"space":8287,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8289,"publishedVersion":62,"revision":44,"locale":29},{"sys":8288},{"type":12,"linkType":13,"id":14},{"sys":8290},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8292},{"url":447,"details":8293,"fileName":453,"contentType":454},{"size":449,"image":8294},{"width":451,"height":452},{"sys":8296,"fields":8299},{"id":8297,"createdAt":8298},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":8300,"slug":8301,"articleIntro":8300,"category":8302},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[8303],{"metadata":8304,"sys":8307,"fields":8314},{"tags":8305,"concepts":8306},[],[],{"space":8308,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8310,"publishedVersion":402,"revision":62,"contentType":8312,"locale":29},{"sys":8309},{"type":12,"linkType":13,"id":14},{"sys":8311},{"id":21,"type":12,"linkType":22},{"sys":8313},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8315,"metaTitle":412,"metaDescription":413,"mainTitle":8316,"subtitle":432,"heroImage":8331,"ctaButton":455,"ctaLink":456},[411],{"data":8317,"content":8318,"nodeType":74},{},[8319,8325],{"data":8320,"content":8321,"nodeType":424},{},[8322],{"data":8323,"marks":8324,"value":423,"nodeType":82},{},[],{"data":8326,"content":8327,"nodeType":87},{},[8328],{"data":8329,"marks":8330,"value":431,"nodeType":82},{},[],{"metadata":8332,"sys":8335,"fields":8340},{"tags":8333,"concepts":8334},[],[],{"space":8336,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8338,"publishedVersion":62,"revision":44,"locale":29},{"sys":8337},{"type":12,"linkType":13,"id":14},{"sys":8339},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8341},{"url":447,"details":8342,"fileName":453,"contentType":454},{"size":449,"image":8343},{"width":451,"height":452},{"sys":8345,"fields":8348},{"id":8346,"createdAt":8347},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":8349,"slug":8350,"articleIntro":8349,"category":8351},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[8352],{"metadata":8353,"sys":8356,"fields":8363},{"tags":8354,"concepts":8355},[],[],{"space":8357,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8359,"publishedVersion":402,"revision":62,"contentType":8361,"locale":29},{"sys":8358},{"type":12,"linkType":13,"id":14},{"sys":8360},{"id":21,"type":12,"linkType":22},{"sys":8362},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8364,"metaTitle":412,"metaDescription":413,"mainTitle":8365,"subtitle":432,"heroImage":8380,"ctaButton":455,"ctaLink":456},[411],{"data":8366,"content":8367,"nodeType":74},{},[8368,8374],{"data":8369,"content":8370,"nodeType":424},{},[8371],{"data":8372,"marks":8373,"value":423,"nodeType":82},{},[],{"data":8375,"content":8376,"nodeType":87},{},[8377],{"data":8378,"marks":8379,"value":431,"nodeType":82},{},[],{"metadata":8381,"sys":8384,"fields":8389},{"tags":8382,"concepts":8383},[],[],{"space":8385,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8387,"publishedVersion":62,"revision":44,"locale":29},{"sys":8386},{"type":12,"linkType":13,"id":14},{"sys":8388},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8390},{"url":447,"details":8391,"fileName":453,"contentType":454},{"size":449,"image":8392},{"width":451,"height":452},{"sys":8394,"fields":8397},{"id":8395,"createdAt":8396},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":8398,"slug":8399,"articleIntro":8398,"category":8400},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[8401],{"metadata":8402,"sys":8405,"fields":8412},{"tags":8403,"concepts":8404},[],[],{"space":8406,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8408,"publishedVersion":402,"revision":62,"contentType":8410,"locale":29},{"sys":8407},{"type":12,"linkType":13,"id":14},{"sys":8409},{"id":21,"type":12,"linkType":22},{"sys":8411},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8413,"metaTitle":412,"metaDescription":413,"mainTitle":8414,"subtitle":432,"heroImage":8429,"ctaButton":455,"ctaLink":456},[411],{"data":8415,"content":8416,"nodeType":74},{},[8417,8423],{"data":8418,"content":8419,"nodeType":424},{},[8420],{"data":8421,"marks":8422,"value":423,"nodeType":82},{},[],{"data":8424,"content":8425,"nodeType":87},{},[8426],{"data":8427,"marks":8428,"value":431,"nodeType":82},{},[],{"metadata":8430,"sys":8433,"fields":8438},{"tags":8431,"concepts":8432},[],[],{"space":8434,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8436,"publishedVersion":62,"revision":44,"locale":29},{"sys":8435},{"type":12,"linkType":13,"id":14},{"sys":8437},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8439},{"url":447,"details":8440,"fileName":453,"contentType":454},{"size":449,"image":8441},{"width":451,"height":452},{"sys":8443,"fields":8446},{"id":8444,"createdAt":8445},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":8447,"slug":8448,"articleIntro":-1,"category":8449},"Compte 6257 - Réceptions","compte-6257-receptions",[8450],{"metadata":8451,"sys":8454,"fields":8461},{"tags":8452,"concepts":8453},[],[],{"space":8455,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8457,"publishedVersion":402,"revision":62,"contentType":8459,"locale":29},{"sys":8456},{"type":12,"linkType":13,"id":14},{"sys":8458},{"id":21,"type":12,"linkType":22},{"sys":8460},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8462,"metaTitle":412,"metaDescription":413,"mainTitle":8463,"subtitle":432,"heroImage":8478,"ctaButton":455,"ctaLink":456},[411],{"data":8464,"content":8465,"nodeType":74},{},[8466,8472],{"data":8467,"content":8468,"nodeType":424},{},[8469],{"data":8470,"marks":8471,"value":423,"nodeType":82},{},[],{"data":8473,"content":8474,"nodeType":87},{},[8475],{"data":8476,"marks":8477,"value":431,"nodeType":82},{},[],{"metadata":8479,"sys":8482,"fields":8487},{"tags":8480,"concepts":8481},[],[],{"space":8483,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8485,"publishedVersion":62,"revision":44,"locale":29},{"sys":8484},{"type":12,"linkType":13,"id":14},{"sys":8486},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8488},{"url":447,"details":8489,"fileName":453,"contentType":454},{"size":449,"image":8490},{"width":451,"height":452},{"sys":8492,"fields":8495},{"id":8493,"createdAt":8494},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":8496,"slug":8497,"articleIntro":8498,"category":8499},"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.",[8500],{"metadata":8501,"sys":8504,"fields":8511},{"tags":8502,"concepts":8503},[],[],{"space":8505,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8507,"publishedVersion":402,"revision":62,"contentType":8509,"locale":29},{"sys":8506},{"type":12,"linkType":13,"id":14},{"sys":8508},{"id":21,"type":12,"linkType":22},{"sys":8510},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8512,"metaTitle":412,"metaDescription":413,"mainTitle":8513,"subtitle":432,"heroImage":8528,"ctaButton":455,"ctaLink":456},[411],{"data":8514,"content":8515,"nodeType":74},{},[8516,8522],{"data":8517,"content":8518,"nodeType":424},{},[8519],{"data":8520,"marks":8521,"value":423,"nodeType":82},{},[],{"data":8523,"content":8524,"nodeType":87},{},[8525],{"data":8526,"marks":8527,"value":431,"nodeType":82},{},[],{"metadata":8529,"sys":8532,"fields":8537},{"tags":8530,"concepts":8531},[],[],{"space":8533,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8535,"publishedVersion":62,"revision":44,"locale":29},{"sys":8534},{"type":12,"linkType":13,"id":14},{"sys":8536},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8538},{"url":447,"details":8539,"fileName":453,"contentType":454},{"size":449,"image":8540},{"width":451,"height":452},{"sys":8542,"fields":8545},{"id":8543,"createdAt":8544},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":8546,"slug":8547,"articleIntro":8546,"category":8548},"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",[8549],{"metadata":8550,"sys":8553,"fields":8560},{"tags":8551,"concepts":8552},[],[],{"space":8554,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8556,"publishedVersion":402,"revision":62,"contentType":8558,"locale":29},{"sys":8555},{"type":12,"linkType":13,"id":14},{"sys":8557},{"id":21,"type":12,"linkType":22},{"sys":8559},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8561,"metaTitle":412,"metaDescription":413,"mainTitle":8562,"subtitle":432,"heroImage":8577,"ctaButton":455,"ctaLink":456},[411],{"data":8563,"content":8564,"nodeType":74},{},[8565,8571],{"data":8566,"content":8567,"nodeType":424},{},[8568],{"data":8569,"marks":8570,"value":423,"nodeType":82},{},[],{"data":8572,"content":8573,"nodeType":87},{},[8574],{"data":8575,"marks":8576,"value":431,"nodeType":82},{},[],{"metadata":8578,"sys":8581,"fields":8586},{"tags":8579,"concepts":8580},[],[],{"space":8582,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8584,"publishedVersion":62,"revision":44,"locale":29},{"sys":8583},{"type":12,"linkType":13,"id":14},{"sys":8585},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8587},{"url":447,"details":8588,"fileName":453,"contentType":454},{"size":449,"image":8589},{"width":451,"height":452},{"sys":8591,"fields":8594},{"id":8592,"createdAt":8593},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":8595,"slug":8596,"articleIntro":8595,"category":8597},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[8598],{"metadata":8599,"sys":8602,"fields":8609},{"tags":8600,"concepts":8601},[],[],{"space":8603,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8605,"publishedVersion":402,"revision":62,"contentType":8607,"locale":29},{"sys":8604},{"type":12,"linkType":13,"id":14},{"sys":8606},{"id":21,"type":12,"linkType":22},{"sys":8608},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8610,"metaTitle":412,"metaDescription":413,"mainTitle":8611,"subtitle":432,"heroImage":8626,"ctaButton":455,"ctaLink":456},[411],{"data":8612,"content":8613,"nodeType":74},{},[8614,8620],{"data":8615,"content":8616,"nodeType":424},{},[8617],{"data":8618,"marks":8619,"value":423,"nodeType":82},{},[],{"data":8621,"content":8622,"nodeType":87},{},[8623],{"data":8624,"marks":8625,"value":431,"nodeType":82},{},[],{"metadata":8627,"sys":8630,"fields":8635},{"tags":8628,"concepts":8629},[],[],{"space":8631,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8633,"publishedVersion":62,"revision":44,"locale":29},{"sys":8632},{"type":12,"linkType":13,"id":14},{"sys":8634},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8636},{"url":447,"details":8637,"fileName":453,"contentType":454},{"size":449,"image":8638},{"width":451,"height":452},{"sys":8640,"fields":8643},{"id":8641,"createdAt":8642},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":8644,"slug":8645,"articleIntro":8644,"category":8646},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[8647],{"metadata":8648,"sys":8651,"fields":8658},{"tags":8649,"concepts":8650},[],[],{"space":8652,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8654,"publishedVersion":402,"revision":62,"contentType":8656,"locale":29},{"sys":8653},{"type":12,"linkType":13,"id":14},{"sys":8655},{"id":21,"type":12,"linkType":22},{"sys":8657},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8659,"metaTitle":412,"metaDescription":413,"mainTitle":8660,"subtitle":432,"heroImage":8675,"ctaButton":455,"ctaLink":456},[411],{"data":8661,"content":8662,"nodeType":74},{},[8663,8669],{"data":8664,"content":8665,"nodeType":424},{},[8666],{"data":8667,"marks":8668,"value":423,"nodeType":82},{},[],{"data":8670,"content":8671,"nodeType":87},{},[8672],{"data":8673,"marks":8674,"value":431,"nodeType":82},{},[],{"metadata":8676,"sys":8679,"fields":8684},{"tags":8677,"concepts":8678},[],[],{"space":8680,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8682,"publishedVersion":62,"revision":44,"locale":29},{"sys":8681},{"type":12,"linkType":13,"id":14},{"sys":8683},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8685},{"url":447,"details":8686,"fileName":453,"contentType":454},{"size":449,"image":8687},{"width":451,"height":452},{"sys":8689,"fields":8692},{"id":8690,"createdAt":8691},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":8693,"slug":8694,"articleIntro":8693,"category":8695},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[8696],{"metadata":8697,"sys":8700,"fields":8707},{"tags":8698,"concepts":8699},[],[],{"space":8701,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8703,"publishedVersion":402,"revision":62,"contentType":8705,"locale":29},{"sys":8702},{"type":12,"linkType":13,"id":14},{"sys":8704},{"id":21,"type":12,"linkType":22},{"sys":8706},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8708,"metaTitle":412,"metaDescription":413,"mainTitle":8709,"subtitle":432,"heroImage":8724,"ctaButton":455,"ctaLink":456},[411],{"data":8710,"content":8711,"nodeType":74},{},[8712,8718],{"data":8713,"content":8714,"nodeType":424},{},[8715],{"data":8716,"marks":8717,"value":423,"nodeType":82},{},[],{"data":8719,"content":8720,"nodeType":87},{},[8721],{"data":8722,"marks":8723,"value":431,"nodeType":82},{},[],{"metadata":8725,"sys":8728,"fields":8733},{"tags":8726,"concepts":8727},[],[],{"space":8729,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8731,"publishedVersion":62,"revision":44,"locale":29},{"sys":8730},{"type":12,"linkType":13,"id":14},{"sys":8732},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8734},{"url":447,"details":8735,"fileName":453,"contentType":454},{"size":449,"image":8736},{"width":451,"height":452},{"sys":8738,"fields":8741},{"id":8739,"createdAt":8740},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":8742,"slug":8743,"articleIntro":8742,"category":8744},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[8745],{"metadata":8746,"sys":8749,"fields":8756},{"tags":8747,"concepts":8748},[],[],{"space":8750,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8752,"publishedVersion":402,"revision":62,"contentType":8754,"locale":29},{"sys":8751},{"type":12,"linkType":13,"id":14},{"sys":8753},{"id":21,"type":12,"linkType":22},{"sys":8755},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8757,"metaTitle":412,"metaDescription":413,"mainTitle":8758,"subtitle":432,"heroImage":8773,"ctaButton":455,"ctaLink":456},[411],{"data":8759,"content":8760,"nodeType":74},{},[8761,8767],{"data":8762,"content":8763,"nodeType":424},{},[8764],{"data":8765,"marks":8766,"value":423,"nodeType":82},{},[],{"data":8768,"content":8769,"nodeType":87},{},[8770],{"data":8771,"marks":8772,"value":431,"nodeType":82},{},[],{"metadata":8774,"sys":8777,"fields":8782},{"tags":8775,"concepts":8776},[],[],{"space":8778,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8780,"publishedVersion":62,"revision":44,"locale":29},{"sys":8779},{"type":12,"linkType":13,"id":14},{"sys":8781},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8783},{"url":447,"details":8784,"fileName":453,"contentType":454},{"size":449,"image":8785},{"width":451,"height":452},{"sys":8787,"fields":8790},{"id":8788,"createdAt":8789},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":8791,"slug":8792,"articleIntro":8791,"category":8793},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[8794],{"metadata":8795,"sys":8798,"fields":8805},{"tags":8796,"concepts":8797},[],[],{"space":8799,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8801,"publishedVersion":402,"revision":62,"contentType":8803,"locale":29},{"sys":8800},{"type":12,"linkType":13,"id":14},{"sys":8802},{"id":21,"type":12,"linkType":22},{"sys":8804},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8806,"metaTitle":412,"metaDescription":413,"mainTitle":8807,"subtitle":432,"heroImage":8822,"ctaButton":455,"ctaLink":456},[411],{"data":8808,"content":8809,"nodeType":74},{},[8810,8816],{"data":8811,"content":8812,"nodeType":424},{},[8813],{"data":8814,"marks":8815,"value":423,"nodeType":82},{},[],{"data":8817,"content":8818,"nodeType":87},{},[8819],{"data":8820,"marks":8821,"value":431,"nodeType":82},{},[],{"metadata":8823,"sys":8826,"fields":8831},{"tags":8824,"concepts":8825},[],[],{"space":8827,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8829,"publishedVersion":62,"revision":44,"locale":29},{"sys":8828},{"type":12,"linkType":13,"id":14},{"sys":8830},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8832},{"url":447,"details":8833,"fileName":453,"contentType":454},{"size":449,"image":8834},{"width":451,"height":452},{"sys":8836,"fields":8839},{"id":8837,"createdAt":8838},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":8840,"slug":8841,"articleIntro":8840,"category":8842},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[8843],{"metadata":8844,"sys":8847,"fields":8854},{"tags":8845,"concepts":8846},[],[],{"space":8848,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8850,"publishedVersion":402,"revision":62,"contentType":8852,"locale":29},{"sys":8849},{"type":12,"linkType":13,"id":14},{"sys":8851},{"id":21,"type":12,"linkType":22},{"sys":8853},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8855,"metaTitle":412,"metaDescription":413,"mainTitle":8856,"subtitle":432,"heroImage":8871,"ctaButton":455,"ctaLink":456},[411],{"data":8857,"content":8858,"nodeType":74},{},[8859,8865],{"data":8860,"content":8861,"nodeType":424},{},[8862],{"data":8863,"marks":8864,"value":423,"nodeType":82},{},[],{"data":8866,"content":8867,"nodeType":87},{},[8868],{"data":8869,"marks":8870,"value":431,"nodeType":82},{},[],{"metadata":8872,"sys":8875,"fields":8880},{"tags":8873,"concepts":8874},[],[],{"space":8876,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8878,"publishedVersion":62,"revision":44,"locale":29},{"sys":8877},{"type":12,"linkType":13,"id":14},{"sys":8879},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8881},{"url":447,"details":8882,"fileName":453,"contentType":454},{"size":449,"image":8883},{"width":451,"height":452},{"sys":8885,"fields":8888},{"id":8886,"createdAt":8887},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":8889,"slug":8890,"articleIntro":8889,"category":8891},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[8892],{"metadata":8893,"sys":8896,"fields":8903},{"tags":8894,"concepts":8895},[],[],{"space":8897,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8899,"publishedVersion":402,"revision":62,"contentType":8901,"locale":29},{"sys":8898},{"type":12,"linkType":13,"id":14},{"sys":8900},{"id":21,"type":12,"linkType":22},{"sys":8902},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8904,"metaTitle":412,"metaDescription":413,"mainTitle":8905,"subtitle":432,"heroImage":8920,"ctaButton":455,"ctaLink":456},[411],{"data":8906,"content":8907,"nodeType":74},{},[8908,8914],{"data":8909,"content":8910,"nodeType":424},{},[8911],{"data":8912,"marks":8913,"value":423,"nodeType":82},{},[],{"data":8915,"content":8916,"nodeType":87},{},[8917],{"data":8918,"marks":8919,"value":431,"nodeType":82},{},[],{"metadata":8921,"sys":8924,"fields":8929},{"tags":8922,"concepts":8923},[],[],{"space":8925,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8927,"publishedVersion":62,"revision":44,"locale":29},{"sys":8926},{"type":12,"linkType":13,"id":14},{"sys":8928},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8930},{"url":447,"details":8931,"fileName":453,"contentType":454},{"size":449,"image":8932},{"width":451,"height":452},{"sys":8934,"fields":8937},{"id":8935,"createdAt":8936},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":8938,"slug":8939,"articleIntro":8938,"category":8940},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[8941],{"metadata":8942,"sys":8945,"fields":8952},{"tags":8943,"concepts":8944},[],[],{"space":8946,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8948,"publishedVersion":402,"revision":62,"contentType":8950,"locale":29},{"sys":8947},{"type":12,"linkType":13,"id":14},{"sys":8949},{"id":21,"type":12,"linkType":22},{"sys":8951},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":8953,"metaTitle":412,"metaDescription":413,"mainTitle":8954,"subtitle":432,"heroImage":8969,"ctaButton":455,"ctaLink":456},[411],{"data":8955,"content":8956,"nodeType":74},{},[8957,8963],{"data":8958,"content":8959,"nodeType":424},{},[8960],{"data":8961,"marks":8962,"value":423,"nodeType":82},{},[],{"data":8964,"content":8965,"nodeType":87},{},[8966],{"data":8967,"marks":8968,"value":431,"nodeType":82},{},[],{"metadata":8970,"sys":8973,"fields":8978},{"tags":8971,"concepts":8972},[],[],{"space":8974,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":8976,"publishedVersion":62,"revision":44,"locale":29},{"sys":8975},{"type":12,"linkType":13,"id":14},{"sys":8977},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":8979},{"url":447,"details":8980,"fileName":453,"contentType":454},{"size":449,"image":8981},{"width":451,"height":452},{"sys":8983,"fields":8986},{"id":8984,"createdAt":8985},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":8987,"slug":8988,"articleIntro":-1,"category":8989},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[8990],{"metadata":8991,"sys":8994,"fields":9001},{"tags":8992,"concepts":8993},[],[],{"space":8995,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":8997,"publishedVersion":402,"revision":62,"contentType":8999,"locale":29},{"sys":8996},{"type":12,"linkType":13,"id":14},{"sys":8998},{"id":21,"type":12,"linkType":22},{"sys":9000},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9002,"metaTitle":412,"metaDescription":413,"mainTitle":9003,"subtitle":432,"heroImage":9018,"ctaButton":455,"ctaLink":456},[411],{"data":9004,"content":9005,"nodeType":74},{},[9006,9012],{"data":9007,"content":9008,"nodeType":424},{},[9009],{"data":9010,"marks":9011,"value":423,"nodeType":82},{},[],{"data":9013,"content":9014,"nodeType":87},{},[9015],{"data":9016,"marks":9017,"value":431,"nodeType":82},{},[],{"metadata":9019,"sys":9022,"fields":9027},{"tags":9020,"concepts":9021},[],[],{"space":9023,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9025,"publishedVersion":62,"revision":44,"locale":29},{"sys":9024},{"type":12,"linkType":13,"id":14},{"sys":9026},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9028},{"url":447,"details":9029,"fileName":453,"contentType":454},{"size":449,"image":9030},{"width":451,"height":452},{"sys":9032,"fields":9035},{"id":9033,"createdAt":9034},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":9036,"slug":9037,"articleIntro":-1,"category":9038},"Compte 518 - Intérêts courus","compte-518-interets-courus",[9039],{"metadata":9040,"sys":9043,"fields":9050},{"tags":9041,"concepts":9042},[],[],{"space":9044,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9046,"publishedVersion":402,"revision":62,"contentType":9048,"locale":29},{"sys":9045},{"type":12,"linkType":13,"id":14},{"sys":9047},{"id":21,"type":12,"linkType":22},{"sys":9049},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9051,"metaTitle":412,"metaDescription":413,"mainTitle":9052,"subtitle":432,"heroImage":9067,"ctaButton":455,"ctaLink":456},[411],{"data":9053,"content":9054,"nodeType":74},{},[9055,9061],{"data":9056,"content":9057,"nodeType":424},{},[9058],{"data":9059,"marks":9060,"value":423,"nodeType":82},{},[],{"data":9062,"content":9063,"nodeType":87},{},[9064],{"data":9065,"marks":9066,"value":431,"nodeType":82},{},[],{"metadata":9068,"sys":9071,"fields":9076},{"tags":9069,"concepts":9070},[],[],{"space":9072,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9074,"publishedVersion":62,"revision":44,"locale":29},{"sys":9073},{"type":12,"linkType":13,"id":14},{"sys":9075},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9077},{"url":447,"details":9078,"fileName":453,"contentType":454},{"size":449,"image":9079},{"width":451,"height":452},{"sys":9081,"fields":9084},{"id":9082,"createdAt":9083},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":9085,"slug":9086,"articleIntro":9085,"category":9087},"Compte 211 - Terrains","compte-211-terrains",[9088],{"metadata":9089,"sys":9092,"fields":9099},{"tags":9090,"concepts":9091},[],[],{"space":9093,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9095,"publishedVersion":402,"revision":62,"contentType":9097,"locale":29},{"sys":9094},{"type":12,"linkType":13,"id":14},{"sys":9096},{"id":21,"type":12,"linkType":22},{"sys":9098},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9100,"metaTitle":412,"metaDescription":413,"mainTitle":9101,"subtitle":432,"heroImage":9116,"ctaButton":455,"ctaLink":456},[411],{"data":9102,"content":9103,"nodeType":74},{},[9104,9110],{"data":9105,"content":9106,"nodeType":424},{},[9107],{"data":9108,"marks":9109,"value":423,"nodeType":82},{},[],{"data":9111,"content":9112,"nodeType":87},{},[9113],{"data":9114,"marks":9115,"value":431,"nodeType":82},{},[],{"metadata":9117,"sys":9120,"fields":9125},{"tags":9118,"concepts":9119},[],[],{"space":9121,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9123,"publishedVersion":62,"revision":44,"locale":29},{"sys":9122},{"type":12,"linkType":13,"id":14},{"sys":9124},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9126},{"url":447,"details":9127,"fileName":453,"contentType":454},{"size":449,"image":9128},{"width":451,"height":452},{"sys":9130,"fields":9133},{"id":9131,"createdAt":9132},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":9134,"slug":9135,"articleIntro":9134,"category":9136},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[9137],{"metadata":9138,"sys":9141,"fields":9148},{"tags":9139,"concepts":9140},[],[],{"space":9142,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9144,"publishedVersion":402,"revision":62,"contentType":9146,"locale":29},{"sys":9143},{"type":12,"linkType":13,"id":14},{"sys":9145},{"id":21,"type":12,"linkType":22},{"sys":9147},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9149,"metaTitle":412,"metaDescription":413,"mainTitle":9150,"subtitle":432,"heroImage":9165,"ctaButton":455,"ctaLink":456},[411],{"data":9151,"content":9152,"nodeType":74},{},[9153,9159],{"data":9154,"content":9155,"nodeType":424},{},[9156],{"data":9157,"marks":9158,"value":423,"nodeType":82},{},[],{"data":9160,"content":9161,"nodeType":87},{},[9162],{"data":9163,"marks":9164,"value":431,"nodeType":82},{},[],{"metadata":9166,"sys":9169,"fields":9174},{"tags":9167,"concepts":9168},[],[],{"space":9170,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9172,"publishedVersion":62,"revision":44,"locale":29},{"sys":9171},{"type":12,"linkType":13,"id":14},{"sys":9173},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9175},{"url":447,"details":9176,"fileName":453,"contentType":454},{"size":449,"image":9177},{"width":451,"height":452},{"sys":9179,"fields":9182},{"id":9180,"createdAt":9181},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":9183,"slug":9184,"articleIntro":9183,"category":9185},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[9186],{"metadata":9187,"sys":9190,"fields":9197},{"tags":9188,"concepts":9189},[],[],{"space":9191,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9193,"publishedVersion":402,"revision":62,"contentType":9195,"locale":29},{"sys":9192},{"type":12,"linkType":13,"id":14},{"sys":9194},{"id":21,"type":12,"linkType":22},{"sys":9196},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9198,"metaTitle":412,"metaDescription":413,"mainTitle":9199,"subtitle":432,"heroImage":9214,"ctaButton":455,"ctaLink":456},[411],{"data":9200,"content":9201,"nodeType":74},{},[9202,9208],{"data":9203,"content":9204,"nodeType":424},{},[9205],{"data":9206,"marks":9207,"value":423,"nodeType":82},{},[],{"data":9209,"content":9210,"nodeType":87},{},[9211],{"data":9212,"marks":9213,"value":431,"nodeType":82},{},[],{"metadata":9215,"sys":9218,"fields":9223},{"tags":9216,"concepts":9217},[],[],{"space":9219,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9221,"publishedVersion":62,"revision":44,"locale":29},{"sys":9220},{"type":12,"linkType":13,"id":14},{"sys":9222},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9224},{"url":447,"details":9225,"fileName":453,"contentType":454},{"size":449,"image":9226},{"width":451,"height":452},{"sys":9228,"fields":9231},{"id":9229,"createdAt":9230},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":9232,"slug":9233,"articleIntro":9232,"category":9234},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[9235],{"metadata":9236,"sys":9239,"fields":9246},{"tags":9237,"concepts":9238},[],[],{"space":9240,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9242,"publishedVersion":402,"revision":62,"contentType":9244,"locale":29},{"sys":9241},{"type":12,"linkType":13,"id":14},{"sys":9243},{"id":21,"type":12,"linkType":22},{"sys":9245},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9247,"metaTitle":412,"metaDescription":413,"mainTitle":9248,"subtitle":432,"heroImage":9263,"ctaButton":455,"ctaLink":456},[411],{"data":9249,"content":9250,"nodeType":74},{},[9251,9257],{"data":9252,"content":9253,"nodeType":424},{},[9254],{"data":9255,"marks":9256,"value":423,"nodeType":82},{},[],{"data":9258,"content":9259,"nodeType":87},{},[9260],{"data":9261,"marks":9262,"value":431,"nodeType":82},{},[],{"metadata":9264,"sys":9267,"fields":9272},{"tags":9265,"concepts":9266},[],[],{"space":9268,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9270,"publishedVersion":62,"revision":44,"locale":29},{"sys":9269},{"type":12,"linkType":13,"id":14},{"sys":9271},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9273},{"url":447,"details":9274,"fileName":453,"contentType":454},{"size":449,"image":9275},{"width":451,"height":452},{"sys":9277,"fields":9280},{"id":9278,"createdAt":9279},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":9281,"slug":9282,"articleIntro":9281,"category":9283},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[9284],{"metadata":9285,"sys":9288,"fields":9295},{"tags":9286,"concepts":9287},[],[],{"space":9289,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9291,"publishedVersion":402,"revision":62,"contentType":9293,"locale":29},{"sys":9290},{"type":12,"linkType":13,"id":14},{"sys":9292},{"id":21,"type":12,"linkType":22},{"sys":9294},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9296,"metaTitle":412,"metaDescription":413,"mainTitle":9297,"subtitle":432,"heroImage":9312,"ctaButton":455,"ctaLink":456},[411],{"data":9298,"content":9299,"nodeType":74},{},[9300,9306],{"data":9301,"content":9302,"nodeType":424},{},[9303],{"data":9304,"marks":9305,"value":423,"nodeType":82},{},[],{"data":9307,"content":9308,"nodeType":87},{},[9309],{"data":9310,"marks":9311,"value":431,"nodeType":82},{},[],{"metadata":9313,"sys":9316,"fields":9321},{"tags":9314,"concepts":9315},[],[],{"space":9317,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9319,"publishedVersion":62,"revision":44,"locale":29},{"sys":9318},{"type":12,"linkType":13,"id":14},{"sys":9320},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9322},{"url":447,"details":9323,"fileName":453,"contentType":454},{"size":449,"image":9324},{"width":451,"height":452},{"sys":9326,"fields":9329},{"id":9327,"createdAt":9328},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":9330,"slug":9331,"articleIntro":9330,"category":9332},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[9333],{"metadata":9334,"sys":9337,"fields":9344},{"tags":9335,"concepts":9336},[],[],{"space":9338,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9340,"publishedVersion":402,"revision":62,"contentType":9342,"locale":29},{"sys":9339},{"type":12,"linkType":13,"id":14},{"sys":9341},{"id":21,"type":12,"linkType":22},{"sys":9343},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9345,"metaTitle":412,"metaDescription":413,"mainTitle":9346,"subtitle":432,"heroImage":9361,"ctaButton":455,"ctaLink":456},[411],{"data":9347,"content":9348,"nodeType":74},{},[9349,9355],{"data":9350,"content":9351,"nodeType":424},{},[9352],{"data":9353,"marks":9354,"value":423,"nodeType":82},{},[],{"data":9356,"content":9357,"nodeType":87},{},[9358],{"data":9359,"marks":9360,"value":431,"nodeType":82},{},[],{"metadata":9362,"sys":9365,"fields":9370},{"tags":9363,"concepts":9364},[],[],{"space":9366,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9368,"publishedVersion":62,"revision":44,"locale":29},{"sys":9367},{"type":12,"linkType":13,"id":14},{"sys":9369},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9371},{"url":447,"details":9372,"fileName":453,"contentType":454},{"size":449,"image":9373},{"width":451,"height":452},{"sys":9375,"fields":9378},{"id":9376,"createdAt":9377},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":9379,"slug":9380,"articleIntro":9379,"category":9381},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[9382],{"metadata":9383,"sys":9386,"fields":9393},{"tags":9384,"concepts":9385},[],[],{"space":9387,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9389,"publishedVersion":402,"revision":62,"contentType":9391,"locale":29},{"sys":9388},{"type":12,"linkType":13,"id":14},{"sys":9390},{"id":21,"type":12,"linkType":22},{"sys":9392},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9394,"metaTitle":412,"metaDescription":413,"mainTitle":9395,"subtitle":432,"heroImage":9410,"ctaButton":455,"ctaLink":456},[411],{"data":9396,"content":9397,"nodeType":74},{},[9398,9404],{"data":9399,"content":9400,"nodeType":424},{},[9401],{"data":9402,"marks":9403,"value":423,"nodeType":82},{},[],{"data":9405,"content":9406,"nodeType":87},{},[9407],{"data":9408,"marks":9409,"value":431,"nodeType":82},{},[],{"metadata":9411,"sys":9414,"fields":9419},{"tags":9412,"concepts":9413},[],[],{"space":9415,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9417,"publishedVersion":62,"revision":44,"locale":29},{"sys":9416},{"type":12,"linkType":13,"id":14},{"sys":9418},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9420},{"url":447,"details":9421,"fileName":453,"contentType":454},{"size":449,"image":9422},{"width":451,"height":452},{"sys":9424,"fields":9427},{"id":9425,"createdAt":9426},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":9428,"slug":9429,"articleIntro":9428,"category":9430},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[9431],{"metadata":9432,"sys":9435,"fields":9442},{"tags":9433,"concepts":9434},[],[],{"space":9436,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9438,"publishedVersion":402,"revision":62,"contentType":9440,"locale":29},{"sys":9437},{"type":12,"linkType":13,"id":14},{"sys":9439},{"id":21,"type":12,"linkType":22},{"sys":9441},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9443,"metaTitle":412,"metaDescription":413,"mainTitle":9444,"subtitle":432,"heroImage":9459,"ctaButton":455,"ctaLink":456},[411],{"data":9445,"content":9446,"nodeType":74},{},[9447,9453],{"data":9448,"content":9449,"nodeType":424},{},[9450],{"data":9451,"marks":9452,"value":423,"nodeType":82},{},[],{"data":9454,"content":9455,"nodeType":87},{},[9456],{"data":9457,"marks":9458,"value":431,"nodeType":82},{},[],{"metadata":9460,"sys":9463,"fields":9468},{"tags":9461,"concepts":9462},[],[],{"space":9464,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9466,"publishedVersion":62,"revision":44,"locale":29},{"sys":9465},{"type":12,"linkType":13,"id":14},{"sys":9467},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9469},{"url":447,"details":9470,"fileName":453,"contentType":454},{"size":449,"image":9471},{"width":451,"height":452},{"sys":9473,"fields":9476},{"id":9474,"createdAt":9475},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":9477,"slug":9478,"articleIntro":-1,"category":9479},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[9480],{"metadata":9481,"sys":9484,"fields":9491},{"tags":9482,"concepts":9483},[],[],{"space":9485,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9487,"publishedVersion":402,"revision":62,"contentType":9489,"locale":29},{"sys":9486},{"type":12,"linkType":13,"id":14},{"sys":9488},{"id":21,"type":12,"linkType":22},{"sys":9490},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9492,"metaTitle":412,"metaDescription":413,"mainTitle":9493,"subtitle":432,"heroImage":9508,"ctaButton":455,"ctaLink":456},[411],{"data":9494,"content":9495,"nodeType":74},{},[9496,9502],{"data":9497,"content":9498,"nodeType":424},{},[9499],{"data":9500,"marks":9501,"value":423,"nodeType":82},{},[],{"data":9503,"content":9504,"nodeType":87},{},[9505],{"data":9506,"marks":9507,"value":431,"nodeType":82},{},[],{"metadata":9509,"sys":9512,"fields":9517},{"tags":9510,"concepts":9511},[],[],{"space":9513,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9515,"publishedVersion":62,"revision":44,"locale":29},{"sys":9514},{"type":12,"linkType":13,"id":14},{"sys":9516},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9518},{"url":447,"details":9519,"fileName":453,"contentType":454},{"size":449,"image":9520},{"width":451,"height":452},{"sys":9522,"fields":9525},{"id":9523,"createdAt":9524},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":9526,"slug":9527,"articleIntro":9526,"category":9528},"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",[9529],{"metadata":9530,"sys":9533,"fields":9540},{"tags":9531,"concepts":9532},[],[],{"space":9534,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9536,"publishedVersion":402,"revision":62,"contentType":9538,"locale":29},{"sys":9535},{"type":12,"linkType":13,"id":14},{"sys":9537},{"id":21,"type":12,"linkType":22},{"sys":9539},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9541,"metaTitle":412,"metaDescription":413,"mainTitle":9542,"subtitle":432,"heroImage":9557,"ctaButton":455,"ctaLink":456},[411],{"data":9543,"content":9544,"nodeType":74},{},[9545,9551],{"data":9546,"content":9547,"nodeType":424},{},[9548],{"data":9549,"marks":9550,"value":423,"nodeType":82},{},[],{"data":9552,"content":9553,"nodeType":87},{},[9554],{"data":9555,"marks":9556,"value":431,"nodeType":82},{},[],{"metadata":9558,"sys":9561,"fields":9566},{"tags":9559,"concepts":9560},[],[],{"space":9562,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9564,"publishedVersion":62,"revision":44,"locale":29},{"sys":9563},{"type":12,"linkType":13,"id":14},{"sys":9565},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9567},{"url":447,"details":9568,"fileName":453,"contentType":454},{"size":449,"image":9569},{"width":451,"height":452},{"sys":9571,"fields":9574},{"id":9572,"createdAt":9573},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":9575,"slug":9576,"articleIntro":9575,"category":9577},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[9578],{"metadata":9579,"sys":9582,"fields":9589},{"tags":9580,"concepts":9581},[],[],{"space":9583,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9585,"publishedVersion":402,"revision":62,"contentType":9587,"locale":29},{"sys":9584},{"type":12,"linkType":13,"id":14},{"sys":9586},{"id":21,"type":12,"linkType":22},{"sys":9588},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9590,"metaTitle":412,"metaDescription":413,"mainTitle":9591,"subtitle":432,"heroImage":9606,"ctaButton":455,"ctaLink":456},[411],{"data":9592,"content":9593,"nodeType":74},{},[9594,9600],{"data":9595,"content":9596,"nodeType":424},{},[9597],{"data":9598,"marks":9599,"value":423,"nodeType":82},{},[],{"data":9601,"content":9602,"nodeType":87},{},[9603],{"data":9604,"marks":9605,"value":431,"nodeType":82},{},[],{"metadata":9607,"sys":9610,"fields":9615},{"tags":9608,"concepts":9609},[],[],{"space":9611,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9613,"publishedVersion":62,"revision":44,"locale":29},{"sys":9612},{"type":12,"linkType":13,"id":14},{"sys":9614},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9616},{"url":447,"details":9617,"fileName":453,"contentType":454},{"size":449,"image":9618},{"width":451,"height":452},{"sys":9620,"fields":9623},{"id":9621,"createdAt":9622},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":9624,"slug":9625,"articleIntro":9624,"category":9626},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[9627],{"metadata":9628,"sys":9631,"fields":9638},{"tags":9629,"concepts":9630},[],[],{"space":9632,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9634,"publishedVersion":402,"revision":62,"contentType":9636,"locale":29},{"sys":9633},{"type":12,"linkType":13,"id":14},{"sys":9635},{"id":21,"type":12,"linkType":22},{"sys":9637},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9639,"metaTitle":412,"metaDescription":413,"mainTitle":9640,"subtitle":432,"heroImage":9655,"ctaButton":455,"ctaLink":456},[411],{"data":9641,"content":9642,"nodeType":74},{},[9643,9649],{"data":9644,"content":9645,"nodeType":424},{},[9646],{"data":9647,"marks":9648,"value":423,"nodeType":82},{},[],{"data":9650,"content":9651,"nodeType":87},{},[9652],{"data":9653,"marks":9654,"value":431,"nodeType":82},{},[],{"metadata":9656,"sys":9659,"fields":9664},{"tags":9657,"concepts":9658},[],[],{"space":9660,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9662,"publishedVersion":62,"revision":44,"locale":29},{"sys":9661},{"type":12,"linkType":13,"id":14},{"sys":9663},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9665},{"url":447,"details":9666,"fileName":453,"contentType":454},{"size":449,"image":9667},{"width":451,"height":452},{"sys":9669,"fields":9672},{"id":9670,"createdAt":9671},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9673,"slug":9674,"articleIntro":9673,"category":9675},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9676],{"metadata":9677,"sys":9680,"fields":9687},{"tags":9678,"concepts":9679},[],[],{"space":9681,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9683,"publishedVersion":402,"revision":62,"contentType":9685,"locale":29},{"sys":9682},{"type":12,"linkType":13,"id":14},{"sys":9684},{"id":21,"type":12,"linkType":22},{"sys":9686},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9688,"metaTitle":412,"metaDescription":413,"mainTitle":9689,"subtitle":432,"heroImage":9704,"ctaButton":455,"ctaLink":456},[411],{"data":9690,"content":9691,"nodeType":74},{},[9692,9698],{"data":9693,"content":9694,"nodeType":424},{},[9695],{"data":9696,"marks":9697,"value":423,"nodeType":82},{},[],{"data":9699,"content":9700,"nodeType":87},{},[9701],{"data":9702,"marks":9703,"value":431,"nodeType":82},{},[],{"metadata":9705,"sys":9708,"fields":9713},{"tags":9706,"concepts":9707},[],[],{"space":9709,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9711,"publishedVersion":62,"revision":44,"locale":29},{"sys":9710},{"type":12,"linkType":13,"id":14},{"sys":9712},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9714},{"url":447,"details":9715,"fileName":453,"contentType":454},{"size":449,"image":9716},{"width":451,"height":452},{"sys":9718,"fields":9721},{"id":9719,"createdAt":9720},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":9722,"slug":9723,"articleIntro":-1,"category":9724},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[9725],{"metadata":9726,"sys":9729,"fields":9736},{"tags":9727,"concepts":9728},[],[],{"space":9730,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9732,"publishedVersion":402,"revision":62,"contentType":9734,"locale":29},{"sys":9731},{"type":12,"linkType":13,"id":14},{"sys":9733},{"id":21,"type":12,"linkType":22},{"sys":9735},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9737,"metaTitle":412,"metaDescription":413,"mainTitle":9738,"subtitle":432,"heroImage":9753,"ctaButton":455,"ctaLink":456},[411],{"data":9739,"content":9740,"nodeType":74},{},[9741,9747],{"data":9742,"content":9743,"nodeType":424},{},[9744],{"data":9745,"marks":9746,"value":423,"nodeType":82},{},[],{"data":9748,"content":9749,"nodeType":87},{},[9750],{"data":9751,"marks":9752,"value":431,"nodeType":82},{},[],{"metadata":9754,"sys":9757,"fields":9762},{"tags":9755,"concepts":9756},[],[],{"space":9758,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9760,"publishedVersion":62,"revision":44,"locale":29},{"sys":9759},{"type":12,"linkType":13,"id":14},{"sys":9761},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9763},{"url":447,"details":9764,"fileName":453,"contentType":454},{"size":449,"image":9765},{"width":451,"height":452},{"sys":9767,"fields":9770},{"id":9768,"createdAt":9769},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":9771,"slug":9772,"articleIntro":9771,"category":9773},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[9774],{"metadata":9775,"sys":9778,"fields":9785},{"tags":9776,"concepts":9777},[],[],{"space":9779,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9781,"publishedVersion":402,"revision":62,"contentType":9783,"locale":29},{"sys":9780},{"type":12,"linkType":13,"id":14},{"sys":9782},{"id":21,"type":12,"linkType":22},{"sys":9784},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9786,"metaTitle":412,"metaDescription":413,"mainTitle":9787,"subtitle":432,"heroImage":9802,"ctaButton":455,"ctaLink":456},[411],{"data":9788,"content":9789,"nodeType":74},{},[9790,9796],{"data":9791,"content":9792,"nodeType":424},{},[9793],{"data":9794,"marks":9795,"value":423,"nodeType":82},{},[],{"data":9797,"content":9798,"nodeType":87},{},[9799],{"data":9800,"marks":9801,"value":431,"nodeType":82},{},[],{"metadata":9803,"sys":9806,"fields":9811},{"tags":9804,"concepts":9805},[],[],{"space":9807,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9809,"publishedVersion":62,"revision":44,"locale":29},{"sys":9808},{"type":12,"linkType":13,"id":14},{"sys":9810},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9812},{"url":447,"details":9813,"fileName":453,"contentType":454},{"size":449,"image":9814},{"width":451,"height":452},{"sys":9816,"fields":9819},{"id":9817,"createdAt":9818},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":9820,"slug":9821,"articleIntro":9820,"category":9822},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[9823],{"metadata":9824,"sys":9827,"fields":9834},{"tags":9825,"concepts":9826},[],[],{"space":9828,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9830,"publishedVersion":402,"revision":62,"contentType":9832,"locale":29},{"sys":9829},{"type":12,"linkType":13,"id":14},{"sys":9831},{"id":21,"type":12,"linkType":22},{"sys":9833},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9835,"metaTitle":412,"metaDescription":413,"mainTitle":9836,"subtitle":432,"heroImage":9851,"ctaButton":455,"ctaLink":456},[411],{"data":9837,"content":9838,"nodeType":74},{},[9839,9845],{"data":9840,"content":9841,"nodeType":424},{},[9842],{"data":9843,"marks":9844,"value":423,"nodeType":82},{},[],{"data":9846,"content":9847,"nodeType":87},{},[9848],{"data":9849,"marks":9850,"value":431,"nodeType":82},{},[],{"metadata":9852,"sys":9855,"fields":9860},{"tags":9853,"concepts":9854},[],[],{"space":9856,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9858,"publishedVersion":62,"revision":44,"locale":29},{"sys":9857},{"type":12,"linkType":13,"id":14},{"sys":9859},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9861},{"url":447,"details":9862,"fileName":453,"contentType":454},{"size":449,"image":9863},{"width":451,"height":452},{"sys":9865,"fields":9868},{"id":9866,"createdAt":9867},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":9869,"slug":9870,"articleIntro":9869,"category":9871},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[9872],{"metadata":9873,"sys":9876,"fields":9883},{"tags":9874,"concepts":9875},[],[],{"space":9877,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9879,"publishedVersion":402,"revision":62,"contentType":9881,"locale":29},{"sys":9878},{"type":12,"linkType":13,"id":14},{"sys":9880},{"id":21,"type":12,"linkType":22},{"sys":9882},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9884,"metaTitle":412,"metaDescription":413,"mainTitle":9885,"subtitle":432,"heroImage":9900,"ctaButton":455,"ctaLink":456},[411],{"data":9886,"content":9887,"nodeType":74},{},[9888,9894],{"data":9889,"content":9890,"nodeType":424},{},[9891],{"data":9892,"marks":9893,"value":423,"nodeType":82},{},[],{"data":9895,"content":9896,"nodeType":87},{},[9897],{"data":9898,"marks":9899,"value":431,"nodeType":82},{},[],{"metadata":9901,"sys":9904,"fields":9909},{"tags":9902,"concepts":9903},[],[],{"space":9905,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9907,"publishedVersion":62,"revision":44,"locale":29},{"sys":9906},{"type":12,"linkType":13,"id":14},{"sys":9908},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9910},{"url":447,"details":9911,"fileName":453,"contentType":454},{"size":449,"image":9912},{"width":451,"height":452},{"sys":9914,"fields":9917},{"id":9915,"createdAt":9916},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":9918,"slug":9919,"articleIntro":9918,"category":9920},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[9921],{"metadata":9922,"sys":9925,"fields":9932},{"tags":9923,"concepts":9924},[],[],{"space":9926,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9928,"publishedVersion":402,"revision":62,"contentType":9930,"locale":29},{"sys":9927},{"type":12,"linkType":13,"id":14},{"sys":9929},{"id":21,"type":12,"linkType":22},{"sys":9931},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9933,"metaTitle":412,"metaDescription":413,"mainTitle":9934,"subtitle":432,"heroImage":9949,"ctaButton":455,"ctaLink":456},[411],{"data":9935,"content":9936,"nodeType":74},{},[9937,9943],{"data":9938,"content":9939,"nodeType":424},{},[9940],{"data":9941,"marks":9942,"value":423,"nodeType":82},{},[],{"data":9944,"content":9945,"nodeType":87},{},[9946],{"data":9947,"marks":9948,"value":431,"nodeType":82},{},[],{"metadata":9950,"sys":9953,"fields":9958},{"tags":9951,"concepts":9952},[],[],{"space":9954,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":9956,"publishedVersion":62,"revision":44,"locale":29},{"sys":9955},{"type":12,"linkType":13,"id":14},{"sys":9957},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":9959},{"url":447,"details":9960,"fileName":453,"contentType":454},{"size":449,"image":9961},{"width":451,"height":452},{"sys":9963,"fields":9966},{"id":9964,"createdAt":9965},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":9967,"slug":9968,"articleIntro":9967,"category":9969},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[9970],{"metadata":9971,"sys":9974,"fields":9981},{"tags":9972,"concepts":9973},[],[],{"space":9975,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":9977,"publishedVersion":402,"revision":62,"contentType":9979,"locale":29},{"sys":9976},{"type":12,"linkType":13,"id":14},{"sys":9978},{"id":21,"type":12,"linkType":22},{"sys":9980},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":9982,"metaTitle":412,"metaDescription":413,"mainTitle":9983,"subtitle":432,"heroImage":9998,"ctaButton":455,"ctaLink":456},[411],{"data":9984,"content":9985,"nodeType":74},{},[9986,9992],{"data":9987,"content":9988,"nodeType":424},{},[9989],{"data":9990,"marks":9991,"value":423,"nodeType":82},{},[],{"data":9993,"content":9994,"nodeType":87},{},[9995],{"data":9996,"marks":9997,"value":431,"nodeType":82},{},[],{"metadata":9999,"sys":10002,"fields":10007},{"tags":10000,"concepts":10001},[],[],{"space":10003,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10005,"publishedVersion":62,"revision":44,"locale":29},{"sys":10004},{"type":12,"linkType":13,"id":14},{"sys":10006},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10008},{"url":447,"details":10009,"fileName":453,"contentType":454},{"size":449,"image":10010},{"width":451,"height":452},{"sys":10012,"fields":10015},{"id":10013,"createdAt":10014},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":10016,"slug":10017,"articleIntro":10016,"category":10018},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[10019],{"metadata":10020,"sys":10023,"fields":10030},{"tags":10021,"concepts":10022},[],[],{"space":10024,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10026,"publishedVersion":402,"revision":62,"contentType":10028,"locale":29},{"sys":10025},{"type":12,"linkType":13,"id":14},{"sys":10027},{"id":21,"type":12,"linkType":22},{"sys":10029},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10031,"metaTitle":412,"metaDescription":413,"mainTitle":10032,"subtitle":432,"heroImage":10047,"ctaButton":455,"ctaLink":456},[411],{"data":10033,"content":10034,"nodeType":74},{},[10035,10041],{"data":10036,"content":10037,"nodeType":424},{},[10038],{"data":10039,"marks":10040,"value":423,"nodeType":82},{},[],{"data":10042,"content":10043,"nodeType":87},{},[10044],{"data":10045,"marks":10046,"value":431,"nodeType":82},{},[],{"metadata":10048,"sys":10051,"fields":10056},{"tags":10049,"concepts":10050},[],[],{"space":10052,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10054,"publishedVersion":62,"revision":44,"locale":29},{"sys":10053},{"type":12,"linkType":13,"id":14},{"sys":10055},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10057},{"url":447,"details":10058,"fileName":453,"contentType":454},{"size":449,"image":10059},{"width":451,"height":452},{"sys":10061,"fields":10064},{"id":10062,"createdAt":10063},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":10065,"slug":10066,"articleIntro":10065,"category":10067},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[10068],{"metadata":10069,"sys":10072,"fields":10079},{"tags":10070,"concepts":10071},[],[],{"space":10073,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10075,"publishedVersion":402,"revision":62,"contentType":10077,"locale":29},{"sys":10074},{"type":12,"linkType":13,"id":14},{"sys":10076},{"id":21,"type":12,"linkType":22},{"sys":10078},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10080,"metaTitle":412,"metaDescription":413,"mainTitle":10081,"subtitle":432,"heroImage":10096,"ctaButton":455,"ctaLink":456},[411],{"data":10082,"content":10083,"nodeType":74},{},[10084,10090],{"data":10085,"content":10086,"nodeType":424},{},[10087],{"data":10088,"marks":10089,"value":423,"nodeType":82},{},[],{"data":10091,"content":10092,"nodeType":87},{},[10093],{"data":10094,"marks":10095,"value":431,"nodeType":82},{},[],{"metadata":10097,"sys":10100,"fields":10105},{"tags":10098,"concepts":10099},[],[],{"space":10101,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10103,"publishedVersion":62,"revision":44,"locale":29},{"sys":10102},{"type":12,"linkType":13,"id":14},{"sys":10104},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10106},{"url":447,"details":10107,"fileName":453,"contentType":454},{"size":449,"image":10108},{"width":451,"height":452},{"sys":10110,"fields":10113},{"id":10111,"createdAt":10112},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":10114,"slug":10115,"articleIntro":-1,"category":10116},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[10117],{"metadata":10118,"sys":10121,"fields":10128},{"tags":10119,"concepts":10120},[],[],{"space":10122,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10124,"publishedVersion":402,"revision":62,"contentType":10126,"locale":29},{"sys":10123},{"type":12,"linkType":13,"id":14},{"sys":10125},{"id":21,"type":12,"linkType":22},{"sys":10127},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10129,"metaTitle":412,"metaDescription":413,"mainTitle":10130,"subtitle":432,"heroImage":10145,"ctaButton":455,"ctaLink":456},[411],{"data":10131,"content":10132,"nodeType":74},{},[10133,10139],{"data":10134,"content":10135,"nodeType":424},{},[10136],{"data":10137,"marks":10138,"value":423,"nodeType":82},{},[],{"data":10140,"content":10141,"nodeType":87},{},[10142],{"data":10143,"marks":10144,"value":431,"nodeType":82},{},[],{"metadata":10146,"sys":10149,"fields":10154},{"tags":10147,"concepts":10148},[],[],{"space":10150,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10152,"publishedVersion":62,"revision":44,"locale":29},{"sys":10151},{"type":12,"linkType":13,"id":14},{"sys":10153},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10155},{"url":447,"details":10156,"fileName":453,"contentType":454},{"size":449,"image":10157},{"width":451,"height":452},{"sys":10159,"fields":10162},{"id":10160,"createdAt":10161},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":10163,"slug":10164,"articleIntro":10163,"category":10165},"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",[10166],{"metadata":10167,"sys":10170,"fields":10177},{"tags":10168,"concepts":10169},[],[],{"space":10171,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10173,"publishedVersion":402,"revision":62,"contentType":10175,"locale":29},{"sys":10172},{"type":12,"linkType":13,"id":14},{"sys":10174},{"id":21,"type":12,"linkType":22},{"sys":10176},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10178,"metaTitle":412,"metaDescription":413,"mainTitle":10179,"subtitle":432,"heroImage":10194,"ctaButton":455,"ctaLink":456},[411],{"data":10180,"content":10181,"nodeType":74},{},[10182,10188],{"data":10183,"content":10184,"nodeType":424},{},[10185],{"data":10186,"marks":10187,"value":423,"nodeType":82},{},[],{"data":10189,"content":10190,"nodeType":87},{},[10191],{"data":10192,"marks":10193,"value":431,"nodeType":82},{},[],{"metadata":10195,"sys":10198,"fields":10203},{"tags":10196,"concepts":10197},[],[],{"space":10199,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10201,"publishedVersion":62,"revision":44,"locale":29},{"sys":10200},{"type":12,"linkType":13,"id":14},{"sys":10202},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10204},{"url":447,"details":10205,"fileName":453,"contentType":454},{"size":449,"image":10206},{"width":451,"height":452},{"sys":10208,"fields":10211},{"id":10209,"createdAt":10210},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":10212,"slug":10213,"articleIntro":10212,"category":10214},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[10215],{"metadata":10216,"sys":10219,"fields":10226},{"tags":10217,"concepts":10218},[],[],{"space":10220,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10222,"publishedVersion":402,"revision":62,"contentType":10224,"locale":29},{"sys":10221},{"type":12,"linkType":13,"id":14},{"sys":10223},{"id":21,"type":12,"linkType":22},{"sys":10225},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10227,"metaTitle":412,"metaDescription":413,"mainTitle":10228,"subtitle":432,"heroImage":10243,"ctaButton":455,"ctaLink":456},[411],{"data":10229,"content":10230,"nodeType":74},{},[10231,10237],{"data":10232,"content":10233,"nodeType":424},{},[10234],{"data":10235,"marks":10236,"value":423,"nodeType":82},{},[],{"data":10238,"content":10239,"nodeType":87},{},[10240],{"data":10241,"marks":10242,"value":431,"nodeType":82},{},[],{"metadata":10244,"sys":10247,"fields":10252},{"tags":10245,"concepts":10246},[],[],{"space":10248,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10250,"publishedVersion":62,"revision":44,"locale":29},{"sys":10249},{"type":12,"linkType":13,"id":14},{"sys":10251},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10253},{"url":447,"details":10254,"fileName":453,"contentType":454},{"size":449,"image":10255},{"width":451,"height":452},{"sys":10257,"fields":10260},{"id":10258,"createdAt":10259},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":10261,"slug":10262,"articleIntro":-1,"category":10263},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[10264],{"metadata":10265,"sys":10268,"fields":10275},{"tags":10266,"concepts":10267},[],[],{"space":10269,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10271,"publishedVersion":402,"revision":62,"contentType":10273,"locale":29},{"sys":10270},{"type":12,"linkType":13,"id":14},{"sys":10272},{"id":21,"type":12,"linkType":22},{"sys":10274},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10276,"metaTitle":412,"metaDescription":413,"mainTitle":10277,"subtitle":432,"heroImage":10292,"ctaButton":455,"ctaLink":456},[411],{"data":10278,"content":10279,"nodeType":74},{},[10280,10286],{"data":10281,"content":10282,"nodeType":424},{},[10283],{"data":10284,"marks":10285,"value":423,"nodeType":82},{},[],{"data":10287,"content":10288,"nodeType":87},{},[10289],{"data":10290,"marks":10291,"value":431,"nodeType":82},{},[],{"metadata":10293,"sys":10296,"fields":10301},{"tags":10294,"concepts":10295},[],[],{"space":10297,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10299,"publishedVersion":62,"revision":44,"locale":29},{"sys":10298},{"type":12,"linkType":13,"id":14},{"sys":10300},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10302},{"url":447,"details":10303,"fileName":453,"contentType":454},{"size":449,"image":10304},{"width":451,"height":452},{"sys":10306,"fields":10309},{"id":10307,"createdAt":10308},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":10310,"slug":10311,"articleIntro":10310,"category":10312},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[10313],{"metadata":10314,"sys":10317,"fields":10324},{"tags":10315,"concepts":10316},[],[],{"space":10318,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10320,"publishedVersion":402,"revision":62,"contentType":10322,"locale":29},{"sys":10319},{"type":12,"linkType":13,"id":14},{"sys":10321},{"id":21,"type":12,"linkType":22},{"sys":10323},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10325,"metaTitle":412,"metaDescription":413,"mainTitle":10326,"subtitle":432,"heroImage":10341,"ctaButton":455,"ctaLink":456},[411],{"data":10327,"content":10328,"nodeType":74},{},[10329,10335],{"data":10330,"content":10331,"nodeType":424},{},[10332],{"data":10333,"marks":10334,"value":423,"nodeType":82},{},[],{"data":10336,"content":10337,"nodeType":87},{},[10338],{"data":10339,"marks":10340,"value":431,"nodeType":82},{},[],{"metadata":10342,"sys":10345,"fields":10350},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10348,"publishedVersion":62,"revision":44,"locale":29},{"sys":10347},{"type":12,"linkType":13,"id":14},{"sys":10349},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10351},{"url":447,"details":10352,"fileName":453,"contentType":454},{"size":449,"image":10353},{"width":451,"height":452},{"sys":10355,"fields":10358},{"id":10356,"createdAt":10357},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":10359,"slug":10360,"articleIntro":10359,"category":10361},"Compte 614 - Charges locatives","compte-614-charges-locatives",[10362],{"metadata":10363,"sys":10366,"fields":10373},{"tags":10364,"concepts":10365},[],[],{"space":10367,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10369,"publishedVersion":402,"revision":62,"contentType":10371,"locale":29},{"sys":10368},{"type":12,"linkType":13,"id":14},{"sys":10370},{"id":21,"type":12,"linkType":22},{"sys":10372},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10374,"metaTitle":412,"metaDescription":413,"mainTitle":10375,"subtitle":432,"heroImage":10390,"ctaButton":455,"ctaLink":456},[411],{"data":10376,"content":10377,"nodeType":74},{},[10378,10384],{"data":10379,"content":10380,"nodeType":424},{},[10381],{"data":10382,"marks":10383,"value":423,"nodeType":82},{},[],{"data":10385,"content":10386,"nodeType":87},{},[10387],{"data":10388,"marks":10389,"value":431,"nodeType":82},{},[],{"metadata":10391,"sys":10394,"fields":10399},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10397,"publishedVersion":62,"revision":44,"locale":29},{"sys":10396},{"type":12,"linkType":13,"id":14},{"sys":10398},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10400},{"url":447,"details":10401,"fileName":453,"contentType":454},{"size":449,"image":10402},{"width":451,"height":452},{"sys":10404,"fields":10407},{"id":10405,"createdAt":10406},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":10408,"slug":10409,"articleIntro":10408,"category":10410},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[10411],{"metadata":10412,"sys":10415,"fields":10422},{"tags":10413,"concepts":10414},[],[],{"space":10416,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10418,"publishedVersion":402,"revision":62,"contentType":10420,"locale":29},{"sys":10417},{"type":12,"linkType":13,"id":14},{"sys":10419},{"id":21,"type":12,"linkType":22},{"sys":10421},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10423,"metaTitle":412,"metaDescription":413,"mainTitle":10424,"subtitle":432,"heroImage":10439,"ctaButton":455,"ctaLink":456},[411],{"data":10425,"content":10426,"nodeType":74},{},[10427,10433],{"data":10428,"content":10429,"nodeType":424},{},[10430],{"data":10431,"marks":10432,"value":423,"nodeType":82},{},[],{"data":10434,"content":10435,"nodeType":87},{},[10436],{"data":10437,"marks":10438,"value":431,"nodeType":82},{},[],{"metadata":10440,"sys":10443,"fields":10448},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10446,"publishedVersion":62,"revision":44,"locale":29},{"sys":10445},{"type":12,"linkType":13,"id":14},{"sys":10447},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10449},{"url":447,"details":10450,"fileName":453,"contentType":454},{"size":449,"image":10451},{"width":451,"height":452},{"sys":10453,"fields":10456},{"id":10454,"createdAt":10455},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":10457,"slug":10458,"articleIntro":10457,"category":10459},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[10460],{"metadata":10461,"sys":10464,"fields":10471},{"tags":10462,"concepts":10463},[],[],{"space":10465,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10467,"publishedVersion":402,"revision":62,"contentType":10469,"locale":29},{"sys":10466},{"type":12,"linkType":13,"id":14},{"sys":10468},{"id":21,"type":12,"linkType":22},{"sys":10470},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10472,"metaTitle":412,"metaDescription":413,"mainTitle":10473,"subtitle":432,"heroImage":10488,"ctaButton":455,"ctaLink":456},[411],{"data":10474,"content":10475,"nodeType":74},{},[10476,10482],{"data":10477,"content":10478,"nodeType":424},{},[10479],{"data":10480,"marks":10481,"value":423,"nodeType":82},{},[],{"data":10483,"content":10484,"nodeType":87},{},[10485],{"data":10486,"marks":10487,"value":431,"nodeType":82},{},[],{"metadata":10489,"sys":10492,"fields":10497},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10495,"publishedVersion":62,"revision":44,"locale":29},{"sys":10494},{"type":12,"linkType":13,"id":14},{"sys":10496},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10498},{"url":447,"details":10499,"fileName":453,"contentType":454},{"size":449,"image":10500},{"width":451,"height":452},{"sys":10502,"fields":10505},{"id":10503,"createdAt":10504},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":10506,"slug":10507,"articleIntro":10506,"category":10508},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[10509],{"metadata":10510,"sys":10513,"fields":10520},{"tags":10511,"concepts":10512},[],[],{"space":10514,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10516,"publishedVersion":402,"revision":62,"contentType":10518,"locale":29},{"sys":10515},{"type":12,"linkType":13,"id":14},{"sys":10517},{"id":21,"type":12,"linkType":22},{"sys":10519},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10521,"metaTitle":412,"metaDescription":413,"mainTitle":10522,"subtitle":432,"heroImage":10537,"ctaButton":455,"ctaLink":456},[411],{"data":10523,"content":10524,"nodeType":74},{},[10525,10531],{"data":10526,"content":10527,"nodeType":424},{},[10528],{"data":10529,"marks":10530,"value":423,"nodeType":82},{},[],{"data":10532,"content":10533,"nodeType":87},{},[10534],{"data":10535,"marks":10536,"value":431,"nodeType":82},{},[],{"metadata":10538,"sys":10541,"fields":10546},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10544,"publishedVersion":62,"revision":44,"locale":29},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10547},{"url":447,"details":10548,"fileName":453,"contentType":454},{"size":449,"image":10549},{"width":451,"height":452},{"sys":10551,"fields":10554},{"id":10552,"createdAt":10553},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":10555,"slug":10556,"articleIntro":10555,"category":10557},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[10558],{"metadata":10559,"sys":10562,"fields":10569},{"tags":10560,"concepts":10561},[],[],{"space":10563,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10565,"publishedVersion":402,"revision":62,"contentType":10567,"locale":29},{"sys":10564},{"type":12,"linkType":13,"id":14},{"sys":10566},{"id":21,"type":12,"linkType":22},{"sys":10568},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10570,"metaTitle":412,"metaDescription":413,"mainTitle":10571,"subtitle":432,"heroImage":10586,"ctaButton":455,"ctaLink":456},[411],{"data":10572,"content":10573,"nodeType":74},{},[10574,10580],{"data":10575,"content":10576,"nodeType":424},{},[10577],{"data":10578,"marks":10579,"value":423,"nodeType":82},{},[],{"data":10581,"content":10582,"nodeType":87},{},[10583],{"data":10584,"marks":10585,"value":431,"nodeType":82},{},[],{"metadata":10587,"sys":10590,"fields":10595},{"tags":10588,"concepts":10589},[],[],{"space":10591,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10593,"publishedVersion":62,"revision":44,"locale":29},{"sys":10592},{"type":12,"linkType":13,"id":14},{"sys":10594},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10596},{"url":447,"details":10597,"fileName":453,"contentType":454},{"size":449,"image":10598},{"width":451,"height":452},{"sys":10600,"fields":10603},{"id":10601,"createdAt":10602},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":10604,"slug":10605,"articleIntro":-1,"category":10606},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[10607],{"metadata":10608,"sys":10611,"fields":10618},{"tags":10609,"concepts":10610},[],[],{"space":10612,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10614,"publishedVersion":402,"revision":62,"contentType":10616,"locale":29},{"sys":10613},{"type":12,"linkType":13,"id":14},{"sys":10615},{"id":21,"type":12,"linkType":22},{"sys":10617},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10619,"metaTitle":412,"metaDescription":413,"mainTitle":10620,"subtitle":432,"heroImage":10635,"ctaButton":455,"ctaLink":456},[411],{"data":10621,"content":10622,"nodeType":74},{},[10623,10629],{"data":10624,"content":10625,"nodeType":424},{},[10626],{"data":10627,"marks":10628,"value":423,"nodeType":82},{},[],{"data":10630,"content":10631,"nodeType":87},{},[10632],{"data":10633,"marks":10634,"value":431,"nodeType":82},{},[],{"metadata":10636,"sys":10639,"fields":10644},{"tags":10637,"concepts":10638},[],[],{"space":10640,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10642,"publishedVersion":62,"revision":44,"locale":29},{"sys":10641},{"type":12,"linkType":13,"id":14},{"sys":10643},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10645},{"url":447,"details":10646,"fileName":453,"contentType":454},{"size":449,"image":10647},{"width":451,"height":452},{"sys":10649,"fields":10652},{"id":10650,"createdAt":10651},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":10653,"slug":10654,"articleIntro":10653,"category":10655},"Classe 15 - Provisions","classe-15-provisions",[10656],{"metadata":10657,"sys":10660,"fields":10667},{"tags":10658,"concepts":10659},[],[],{"space":10661,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10663,"publishedVersion":402,"revision":62,"contentType":10665,"locale":29},{"sys":10662},{"type":12,"linkType":13,"id":14},{"sys":10664},{"id":21,"type":12,"linkType":22},{"sys":10666},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10668,"metaTitle":412,"metaDescription":413,"mainTitle":10669,"subtitle":432,"heroImage":10684,"ctaButton":455,"ctaLink":456},[411],{"data":10670,"content":10671,"nodeType":74},{},[10672,10678],{"data":10673,"content":10674,"nodeType":424},{},[10675],{"data":10676,"marks":10677,"value":423,"nodeType":82},{},[],{"data":10679,"content":10680,"nodeType":87},{},[10681],{"data":10682,"marks":10683,"value":431,"nodeType":82},{},[],{"metadata":10685,"sys":10688,"fields":10693},{"tags":10686,"concepts":10687},[],[],{"space":10689,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10691,"publishedVersion":62,"revision":44,"locale":29},{"sys":10690},{"type":12,"linkType":13,"id":14},{"sys":10692},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10694},{"url":447,"details":10695,"fileName":453,"contentType":454},{"size":449,"image":10696},{"width":451,"height":452},{"sys":10698,"fields":10701},{"id":10699,"createdAt":10700},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":10702,"slug":10703,"articleIntro":10702,"category":10704},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[10705],{"metadata":10706,"sys":10709,"fields":10716},{"tags":10707,"concepts":10708},[],[],{"space":10710,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10712,"publishedVersion":402,"revision":62,"contentType":10714,"locale":29},{"sys":10711},{"type":12,"linkType":13,"id":14},{"sys":10713},{"id":21,"type":12,"linkType":22},{"sys":10715},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10717,"metaTitle":412,"metaDescription":413,"mainTitle":10718,"subtitle":432,"heroImage":10733,"ctaButton":455,"ctaLink":456},[411],{"data":10719,"content":10720,"nodeType":74},{},[10721,10727],{"data":10722,"content":10723,"nodeType":424},{},[10724],{"data":10725,"marks":10726,"value":423,"nodeType":82},{},[],{"data":10728,"content":10729,"nodeType":87},{},[10730],{"data":10731,"marks":10732,"value":431,"nodeType":82},{},[],{"metadata":10734,"sys":10737,"fields":10742},{"tags":10735,"concepts":10736},[],[],{"space":10738,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10740,"publishedVersion":62,"revision":44,"locale":29},{"sys":10739},{"type":12,"linkType":13,"id":14},{"sys":10741},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10743},{"url":447,"details":10744,"fileName":453,"contentType":454},{"size":449,"image":10745},{"width":451,"height":452},{"sys":10747,"fields":10750},{"id":10748,"createdAt":10749},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":10751,"slug":10752,"articleIntro":10751,"category":10753},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[10754],{"metadata":10755,"sys":10758,"fields":10765},{"tags":10756,"concepts":10757},[],[],{"space":10759,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10761,"publishedVersion":402,"revision":62,"contentType":10763,"locale":29},{"sys":10760},{"type":12,"linkType":13,"id":14},{"sys":10762},{"id":21,"type":12,"linkType":22},{"sys":10764},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10766,"metaTitle":412,"metaDescription":413,"mainTitle":10767,"subtitle":432,"heroImage":10782,"ctaButton":455,"ctaLink":456},[411],{"data":10768,"content":10769,"nodeType":74},{},[10770,10776],{"data":10771,"content":10772,"nodeType":424},{},[10773],{"data":10774,"marks":10775,"value":423,"nodeType":82},{},[],{"data":10777,"content":10778,"nodeType":87},{},[10779],{"data":10780,"marks":10781,"value":431,"nodeType":82},{},[],{"metadata":10783,"sys":10786,"fields":10791},{"tags":10784,"concepts":10785},[],[],{"space":10787,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10789,"publishedVersion":62,"revision":44,"locale":29},{"sys":10788},{"type":12,"linkType":13,"id":14},{"sys":10790},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10792},{"url":447,"details":10793,"fileName":453,"contentType":454},{"size":449,"image":10794},{"width":451,"height":452},{"sys":10796,"fields":10799},{"id":10797,"createdAt":10798},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":10800,"slug":10801,"articleIntro":10800,"category":10802},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[10803],{"metadata":10804,"sys":10807,"fields":10814},{"tags":10805,"concepts":10806},[],[],{"space":10808,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10810,"publishedVersion":402,"revision":62,"contentType":10812,"locale":29},{"sys":10809},{"type":12,"linkType":13,"id":14},{"sys":10811},{"id":21,"type":12,"linkType":22},{"sys":10813},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10815,"metaTitle":412,"metaDescription":413,"mainTitle":10816,"subtitle":432,"heroImage":10831,"ctaButton":455,"ctaLink":456},[411],{"data":10817,"content":10818,"nodeType":74},{},[10819,10825],{"data":10820,"content":10821,"nodeType":424},{},[10822],{"data":10823,"marks":10824,"value":423,"nodeType":82},{},[],{"data":10826,"content":10827,"nodeType":87},{},[10828],{"data":10829,"marks":10830,"value":431,"nodeType":82},{},[],{"metadata":10832,"sys":10835,"fields":10840},{"tags":10833,"concepts":10834},[],[],{"space":10836,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10838,"publishedVersion":62,"revision":44,"locale":29},{"sys":10837},{"type":12,"linkType":13,"id":14},{"sys":10839},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10841},{"url":447,"details":10842,"fileName":453,"contentType":454},{"size":449,"image":10843},{"width":451,"height":452},{"sys":10845,"fields":10848},{"id":10846,"createdAt":10847},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":10849,"slug":10850,"articleIntro":10849,"category":10851},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[10852],{"metadata":10853,"sys":10856,"fields":10863},{"tags":10854,"concepts":10855},[],[],{"space":10857,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10859,"publishedVersion":402,"revision":62,"contentType":10861,"locale":29},{"sys":10858},{"type":12,"linkType":13,"id":14},{"sys":10860},{"id":21,"type":12,"linkType":22},{"sys":10862},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10864,"metaTitle":412,"metaDescription":413,"mainTitle":10865,"subtitle":432,"heroImage":10880,"ctaButton":455,"ctaLink":456},[411],{"data":10866,"content":10867,"nodeType":74},{},[10868,10874],{"data":10869,"content":10870,"nodeType":424},{},[10871],{"data":10872,"marks":10873,"value":423,"nodeType":82},{},[],{"data":10875,"content":10876,"nodeType":87},{},[10877],{"data":10878,"marks":10879,"value":431,"nodeType":82},{},[],{"metadata":10881,"sys":10884,"fields":10889},{"tags":10882,"concepts":10883},[],[],{"space":10885,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10887,"publishedVersion":62,"revision":44,"locale":29},{"sys":10886},{"type":12,"linkType":13,"id":14},{"sys":10888},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10890},{"url":447,"details":10891,"fileName":453,"contentType":454},{"size":449,"image":10892},{"width":451,"height":452},{"sys":10894,"fields":10897},{"id":10895,"createdAt":10896},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":10898,"slug":10899,"articleIntro":10898,"category":10900},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[10901],{"metadata":10902,"sys":10905,"fields":10912},{"tags":10903,"concepts":10904},[],[],{"space":10906,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10908,"publishedVersion":402,"revision":62,"contentType":10910,"locale":29},{"sys":10907},{"type":12,"linkType":13,"id":14},{"sys":10909},{"id":21,"type":12,"linkType":22},{"sys":10911},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10913,"metaTitle":412,"metaDescription":413,"mainTitle":10914,"subtitle":432,"heroImage":10929,"ctaButton":455,"ctaLink":456},[411],{"data":10915,"content":10916,"nodeType":74},{},[10917,10923],{"data":10918,"content":10919,"nodeType":424},{},[10920],{"data":10921,"marks":10922,"value":423,"nodeType":82},{},[],{"data":10924,"content":10925,"nodeType":87},{},[10926],{"data":10927,"marks":10928,"value":431,"nodeType":82},{},[],{"metadata":10930,"sys":10933,"fields":10938},{"tags":10931,"concepts":10932},[],[],{"space":10934,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10936,"publishedVersion":62,"revision":44,"locale":29},{"sys":10935},{"type":12,"linkType":13,"id":14},{"sys":10937},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10939},{"url":447,"details":10940,"fileName":453,"contentType":454},{"size":449,"image":10941},{"width":451,"height":452},{"sys":10943,"fields":10946},{"id":10944,"createdAt":10945},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":10947,"slug":10948,"articleIntro":10947,"category":10949},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[10950],{"metadata":10951,"sys":10954,"fields":10961},{"tags":10952,"concepts":10953},[],[],{"space":10955,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":10957,"publishedVersion":402,"revision":62,"contentType":10959,"locale":29},{"sys":10956},{"type":12,"linkType":13,"id":14},{"sys":10958},{"id":21,"type":12,"linkType":22},{"sys":10960},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":10962,"metaTitle":412,"metaDescription":413,"mainTitle":10963,"subtitle":432,"heroImage":10978,"ctaButton":455,"ctaLink":456},[411],{"data":10964,"content":10965,"nodeType":74},{},[10966,10972],{"data":10967,"content":10968,"nodeType":424},{},[10969],{"data":10970,"marks":10971,"value":423,"nodeType":82},{},[],{"data":10973,"content":10974,"nodeType":87},{},[10975],{"data":10976,"marks":10977,"value":431,"nodeType":82},{},[],{"metadata":10979,"sys":10982,"fields":10987},{"tags":10980,"concepts":10981},[],[],{"space":10983,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":10985,"publishedVersion":62,"revision":44,"locale":29},{"sys":10984},{"type":12,"linkType":13,"id":14},{"sys":10986},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":10988},{"url":447,"details":10989,"fileName":453,"contentType":454},{"size":449,"image":10990},{"width":451,"height":452},{"sys":10992,"fields":10995},{"id":10993,"createdAt":10994},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":10996,"slug":10997,"articleIntro":-1,"category":10998},"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",[10999],{"metadata":11000,"sys":11003,"fields":11010},{"tags":11001,"concepts":11002},[],[],{"space":11004,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11006,"publishedVersion":402,"revision":62,"contentType":11008,"locale":29},{"sys":11005},{"type":12,"linkType":13,"id":14},{"sys":11007},{"id":21,"type":12,"linkType":22},{"sys":11009},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11011,"metaTitle":412,"metaDescription":413,"mainTitle":11012,"subtitle":432,"heroImage":11027,"ctaButton":455,"ctaLink":456},[411],{"data":11013,"content":11014,"nodeType":74},{},[11015,11021],{"data":11016,"content":11017,"nodeType":424},{},[11018],{"data":11019,"marks":11020,"value":423,"nodeType":82},{},[],{"data":11022,"content":11023,"nodeType":87},{},[11024],{"data":11025,"marks":11026,"value":431,"nodeType":82},{},[],{"metadata":11028,"sys":11031,"fields":11036},{"tags":11029,"concepts":11030},[],[],{"space":11032,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11034,"publishedVersion":62,"revision":44,"locale":29},{"sys":11033},{"type":12,"linkType":13,"id":14},{"sys":11035},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11037},{"url":447,"details":11038,"fileName":453,"contentType":454},{"size":449,"image":11039},{"width":451,"height":452},{"sys":11041,"fields":11044},{"id":11042,"createdAt":11043},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":11045,"slug":11046,"articleIntro":11045,"category":11047},"Compte 6256 - Missions","compte-6256-missions",[11048],{"metadata":11049,"sys":11052,"fields":11059},{"tags":11050,"concepts":11051},[],[],{"space":11053,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11055,"publishedVersion":402,"revision":62,"contentType":11057,"locale":29},{"sys":11054},{"type":12,"linkType":13,"id":14},{"sys":11056},{"id":21,"type":12,"linkType":22},{"sys":11058},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11060,"metaTitle":412,"metaDescription":413,"mainTitle":11061,"subtitle":432,"heroImage":11076,"ctaButton":455,"ctaLink":456},[411],{"data":11062,"content":11063,"nodeType":74},{},[11064,11070],{"data":11065,"content":11066,"nodeType":424},{},[11067],{"data":11068,"marks":11069,"value":423,"nodeType":82},{},[],{"data":11071,"content":11072,"nodeType":87},{},[11073],{"data":11074,"marks":11075,"value":431,"nodeType":82},{},[],{"metadata":11077,"sys":11080,"fields":11085},{"tags":11078,"concepts":11079},[],[],{"space":11081,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11083,"publishedVersion":62,"revision":44,"locale":29},{"sys":11082},{"type":12,"linkType":13,"id":14},{"sys":11084},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11086},{"url":447,"details":11087,"fileName":453,"contentType":454},{"size":449,"image":11088},{"width":451,"height":452},{"sys":11090,"fields":11093},{"id":11091,"createdAt":11092},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":11094,"slug":11095,"articleIntro":11094,"category":11096},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[11097],{"metadata":11098,"sys":11101,"fields":11108},{"tags":11099,"concepts":11100},[],[],{"space":11102,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11104,"publishedVersion":402,"revision":62,"contentType":11106,"locale":29},{"sys":11103},{"type":12,"linkType":13,"id":14},{"sys":11105},{"id":21,"type":12,"linkType":22},{"sys":11107},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11109,"metaTitle":412,"metaDescription":413,"mainTitle":11110,"subtitle":432,"heroImage":11125,"ctaButton":455,"ctaLink":456},[411],{"data":11111,"content":11112,"nodeType":74},{},[11113,11119],{"data":11114,"content":11115,"nodeType":424},{},[11116],{"data":11117,"marks":11118,"value":423,"nodeType":82},{},[],{"data":11120,"content":11121,"nodeType":87},{},[11122],{"data":11123,"marks":11124,"value":431,"nodeType":82},{},[],{"metadata":11126,"sys":11129,"fields":11134},{"tags":11127,"concepts":11128},[],[],{"space":11130,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11132,"publishedVersion":62,"revision":44,"locale":29},{"sys":11131},{"type":12,"linkType":13,"id":14},{"sys":11133},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11135},{"url":447,"details":11136,"fileName":453,"contentType":454},{"size":449,"image":11137},{"width":451,"height":452},{"sys":11139,"fields":11142},{"id":11140,"createdAt":11141},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":11143,"slug":11144,"articleIntro":11143,"category":11145},"Compte 6026 - Emballages","compte-6026-emballages",[11146],{"metadata":11147,"sys":11150,"fields":11157},{"tags":11148,"concepts":11149},[],[],{"space":11151,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11153,"publishedVersion":402,"revision":62,"contentType":11155,"locale":29},{"sys":11152},{"type":12,"linkType":13,"id":14},{"sys":11154},{"id":21,"type":12,"linkType":22},{"sys":11156},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11158,"metaTitle":412,"metaDescription":413,"mainTitle":11159,"subtitle":432,"heroImage":11174,"ctaButton":455,"ctaLink":456},[411],{"data":11160,"content":11161,"nodeType":74},{},[11162,11168],{"data":11163,"content":11164,"nodeType":424},{},[11165],{"data":11166,"marks":11167,"value":423,"nodeType":82},{},[],{"data":11169,"content":11170,"nodeType":87},{},[11171],{"data":11172,"marks":11173,"value":431,"nodeType":82},{},[],{"metadata":11175,"sys":11178,"fields":11183},{"tags":11176,"concepts":11177},[],[],{"space":11179,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11181,"publishedVersion":62,"revision":44,"locale":29},{"sys":11180},{"type":12,"linkType":13,"id":14},{"sys":11182},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11184},{"url":447,"details":11185,"fileName":453,"contentType":454},{"size":449,"image":11186},{"width":451,"height":452},{"sys":11188,"fields":11191},{"id":11189,"createdAt":11190},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":11192,"slug":11193,"articleIntro":11192,"category":11194},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[11195],{"metadata":11196,"sys":11199,"fields":11206},{"tags":11197,"concepts":11198},[],[],{"space":11200,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11202,"publishedVersion":402,"revision":62,"contentType":11204,"locale":29},{"sys":11201},{"type":12,"linkType":13,"id":14},{"sys":11203},{"id":21,"type":12,"linkType":22},{"sys":11205},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11207,"metaTitle":412,"metaDescription":413,"mainTitle":11208,"subtitle":432,"heroImage":11223,"ctaButton":455,"ctaLink":456},[411],{"data":11209,"content":11210,"nodeType":74},{},[11211,11217],{"data":11212,"content":11213,"nodeType":424},{},[11214],{"data":11215,"marks":11216,"value":423,"nodeType":82},{},[],{"data":11218,"content":11219,"nodeType":87},{},[11220],{"data":11221,"marks":11222,"value":431,"nodeType":82},{},[],{"metadata":11224,"sys":11227,"fields":11232},{"tags":11225,"concepts":11226},[],[],{"space":11228,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11230,"publishedVersion":62,"revision":44,"locale":29},{"sys":11229},{"type":12,"linkType":13,"id":14},{"sys":11231},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11233},{"url":447,"details":11234,"fileName":453,"contentType":454},{"size":449,"image":11235},{"width":451,"height":452},{"sys":11237,"fields":11240},{"id":11238,"createdAt":11239},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":11241,"slug":11242,"articleIntro":11241,"category":11243},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[11244],{"metadata":11245,"sys":11248,"fields":11255},{"tags":11246,"concepts":11247},[],[],{"space":11249,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11251,"publishedVersion":402,"revision":62,"contentType":11253,"locale":29},{"sys":11250},{"type":12,"linkType":13,"id":14},{"sys":11252},{"id":21,"type":12,"linkType":22},{"sys":11254},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11256,"metaTitle":412,"metaDescription":413,"mainTitle":11257,"subtitle":432,"heroImage":11272,"ctaButton":455,"ctaLink":456},[411],{"data":11258,"content":11259,"nodeType":74},{},[11260,11266],{"data":11261,"content":11262,"nodeType":424},{},[11263],{"data":11264,"marks":11265,"value":423,"nodeType":82},{},[],{"data":11267,"content":11268,"nodeType":87},{},[11269],{"data":11270,"marks":11271,"value":431,"nodeType":82},{},[],{"metadata":11273,"sys":11276,"fields":11281},{"tags":11274,"concepts":11275},[],[],{"space":11277,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11279,"publishedVersion":62,"revision":44,"locale":29},{"sys":11278},{"type":12,"linkType":13,"id":14},{"sys":11280},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11282},{"url":447,"details":11283,"fileName":453,"contentType":454},{"size":449,"image":11284},{"width":451,"height":452},{"sys":11286,"fields":11289},{"id":11287,"createdAt":11288},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":11290,"slug":11291,"articleIntro":11290,"category":11292},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[11293],{"metadata":11294,"sys":11297,"fields":11304},{"tags":11295,"concepts":11296},[],[],{"space":11298,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11300,"publishedVersion":402,"revision":62,"contentType":11302,"locale":29},{"sys":11299},{"type":12,"linkType":13,"id":14},{"sys":11301},{"id":21,"type":12,"linkType":22},{"sys":11303},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11305,"metaTitle":412,"metaDescription":413,"mainTitle":11306,"subtitle":432,"heroImage":11321,"ctaButton":455,"ctaLink":456},[411],{"data":11307,"content":11308,"nodeType":74},{},[11309,11315],{"data":11310,"content":11311,"nodeType":424},{},[11312],{"data":11313,"marks":11314,"value":423,"nodeType":82},{},[],{"data":11316,"content":11317,"nodeType":87},{},[11318],{"data":11319,"marks":11320,"value":431,"nodeType":82},{},[],{"metadata":11322,"sys":11325,"fields":11330},{"tags":11323,"concepts":11324},[],[],{"space":11326,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11328,"publishedVersion":62,"revision":44,"locale":29},{"sys":11327},{"type":12,"linkType":13,"id":14},{"sys":11329},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11331},{"url":447,"details":11332,"fileName":453,"contentType":454},{"size":449,"image":11333},{"width":451,"height":452},{"sys":11335,"fields":11338},{"id":11336,"createdAt":11337},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":11339,"slug":11340,"articleIntro":11339,"category":11341},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[11342],{"metadata":11343,"sys":11346,"fields":11353},{"tags":11344,"concepts":11345},[],[],{"space":11347,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11349,"publishedVersion":402,"revision":62,"contentType":11351,"locale":29},{"sys":11348},{"type":12,"linkType":13,"id":14},{"sys":11350},{"id":21,"type":12,"linkType":22},{"sys":11352},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11354,"metaTitle":412,"metaDescription":413,"mainTitle":11355,"subtitle":432,"heroImage":11370,"ctaButton":455,"ctaLink":456},[411],{"data":11356,"content":11357,"nodeType":74},{},[11358,11364],{"data":11359,"content":11360,"nodeType":424},{},[11361],{"data":11362,"marks":11363,"value":423,"nodeType":82},{},[],{"data":11365,"content":11366,"nodeType":87},{},[11367],{"data":11368,"marks":11369,"value":431,"nodeType":82},{},[],{"metadata":11371,"sys":11374,"fields":11379},{"tags":11372,"concepts":11373},[],[],{"space":11375,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11377,"publishedVersion":62,"revision":44,"locale":29},{"sys":11376},{"type":12,"linkType":13,"id":14},{"sys":11378},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11380},{"url":447,"details":11381,"fileName":453,"contentType":454},{"size":449,"image":11382},{"width":451,"height":452},{"sys":11384,"fields":11387},{"id":11385,"createdAt":11386},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":11388,"slug":11389,"articleIntro":11388,"category":11390},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[11391],{"metadata":11392,"sys":11395,"fields":11402},{"tags":11393,"concepts":11394},[],[],{"space":11396,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11398,"publishedVersion":402,"revision":62,"contentType":11400,"locale":29},{"sys":11397},{"type":12,"linkType":13,"id":14},{"sys":11399},{"id":21,"type":12,"linkType":22},{"sys":11401},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11403,"metaTitle":412,"metaDescription":413,"mainTitle":11404,"subtitle":432,"heroImage":11419,"ctaButton":455,"ctaLink":456},[411],{"data":11405,"content":11406,"nodeType":74},{},[11407,11413],{"data":11408,"content":11409,"nodeType":424},{},[11410],{"data":11411,"marks":11412,"value":423,"nodeType":82},{},[],{"data":11414,"content":11415,"nodeType":87},{},[11416],{"data":11417,"marks":11418,"value":431,"nodeType":82},{},[],{"metadata":11420,"sys":11423,"fields":11428},{"tags":11421,"concepts":11422},[],[],{"space":11424,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11426,"publishedVersion":62,"revision":44,"locale":29},{"sys":11425},{"type":12,"linkType":13,"id":14},{"sys":11427},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11429},{"url":447,"details":11430,"fileName":453,"contentType":454},{"size":449,"image":11431},{"width":451,"height":452},{"sys":11433,"fields":11436},{"id":11434,"createdAt":11435},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":11437,"slug":11438,"articleIntro":11437,"category":11439},"274 - Prêts","compte-274-prets",[11440],{"metadata":11441,"sys":11444,"fields":11451},{"tags":11442,"concepts":11443},[],[],{"space":11445,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11447,"publishedVersion":402,"revision":62,"contentType":11449,"locale":29},{"sys":11446},{"type":12,"linkType":13,"id":14},{"sys":11448},{"id":21,"type":12,"linkType":22},{"sys":11450},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11452,"metaTitle":412,"metaDescription":413,"mainTitle":11453,"subtitle":432,"heroImage":11468,"ctaButton":455,"ctaLink":456},[411],{"data":11454,"content":11455,"nodeType":74},{},[11456,11462],{"data":11457,"content":11458,"nodeType":424},{},[11459],{"data":11460,"marks":11461,"value":423,"nodeType":82},{},[],{"data":11463,"content":11464,"nodeType":87},{},[11465],{"data":11466,"marks":11467,"value":431,"nodeType":82},{},[],{"metadata":11469,"sys":11472,"fields":11477},{"tags":11470,"concepts":11471},[],[],{"space":11473,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11475,"publishedVersion":62,"revision":44,"locale":29},{"sys":11474},{"type":12,"linkType":13,"id":14},{"sys":11476},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11478},{"url":447,"details":11479,"fileName":453,"contentType":454},{"size":449,"image":11480},{"width":451,"height":452},{"sys":11482,"fields":11485},{"id":11483,"createdAt":11484},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":11486,"slug":11487,"articleIntro":11488,"category":11489},"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.",[11490],{"metadata":11491,"sys":11494,"fields":11501},{"tags":11492,"concepts":11493},[],[],{"space":11495,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11497,"publishedVersion":402,"revision":62,"contentType":11499,"locale":29},{"sys":11496},{"type":12,"linkType":13,"id":14},{"sys":11498},{"id":21,"type":12,"linkType":22},{"sys":11500},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11502,"metaTitle":412,"metaDescription":413,"mainTitle":11503,"subtitle":432,"heroImage":11518,"ctaButton":455,"ctaLink":456},[411],{"data":11504,"content":11505,"nodeType":74},{},[11506,11512],{"data":11507,"content":11508,"nodeType":424},{},[11509],{"data":11510,"marks":11511,"value":423,"nodeType":82},{},[],{"data":11513,"content":11514,"nodeType":87},{},[11515],{"data":11516,"marks":11517,"value":431,"nodeType":82},{},[],{"metadata":11519,"sys":11522,"fields":11527},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11525,"publishedVersion":62,"revision":44,"locale":29},{"sys":11524},{"type":12,"linkType":13,"id":14},{"sys":11526},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11528},{"url":447,"details":11529,"fileName":453,"contentType":454},{"size":449,"image":11530},{"width":451,"height":452},{"sys":11532,"fields":11535},{"id":11533,"createdAt":11534},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":11536,"slug":11537,"articleIntro":11536,"category":11538},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[11539],{"metadata":11540,"sys":11543,"fields":11550},{"tags":11541,"concepts":11542},[],[],{"space":11544,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11546,"publishedVersion":402,"revision":62,"contentType":11548,"locale":29},{"sys":11545},{"type":12,"linkType":13,"id":14},{"sys":11547},{"id":21,"type":12,"linkType":22},{"sys":11549},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11551,"metaTitle":412,"metaDescription":413,"mainTitle":11552,"subtitle":432,"heroImage":11567,"ctaButton":455,"ctaLink":456},[411],{"data":11553,"content":11554,"nodeType":74},{},[11555,11561],{"data":11556,"content":11557,"nodeType":424},{},[11558],{"data":11559,"marks":11560,"value":423,"nodeType":82},{},[],{"data":11562,"content":11563,"nodeType":87},{},[11564],{"data":11565,"marks":11566,"value":431,"nodeType":82},{},[],{"metadata":11568,"sys":11571,"fields":11576},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11574,"publishedVersion":62,"revision":44,"locale":29},{"sys":11573},{"type":12,"linkType":13,"id":14},{"sys":11575},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11577},{"url":447,"details":11578,"fileName":453,"contentType":454},{"size":449,"image":11579},{"width":451,"height":452},{"sys":11581,"fields":11584},{"id":11582,"createdAt":11583},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":11585,"slug":11586,"articleIntro":11585,"category":11587},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[11588],{"metadata":11589,"sys":11592,"fields":11599},{"tags":11590,"concepts":11591},[],[],{"space":11593,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11595,"publishedVersion":402,"revision":62,"contentType":11597,"locale":29},{"sys":11594},{"type":12,"linkType":13,"id":14},{"sys":11596},{"id":21,"type":12,"linkType":22},{"sys":11598},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11600,"metaTitle":412,"metaDescription":413,"mainTitle":11601,"subtitle":432,"heroImage":11616,"ctaButton":455,"ctaLink":456},[411],{"data":11602,"content":11603,"nodeType":74},{},[11604,11610],{"data":11605,"content":11606,"nodeType":424},{},[11607],{"data":11608,"marks":11609,"value":423,"nodeType":82},{},[],{"data":11611,"content":11612,"nodeType":87},{},[11613],{"data":11614,"marks":11615,"value":431,"nodeType":82},{},[],{"metadata":11617,"sys":11620,"fields":11625},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11623,"publishedVersion":62,"revision":44,"locale":29},{"sys":11622},{"type":12,"linkType":13,"id":14},{"sys":11624},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11626},{"url":447,"details":11627,"fileName":453,"contentType":454},{"size":449,"image":11628},{"width":451,"height":452},{"sys":11630,"fields":11633},{"id":11631,"createdAt":11632},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":11634,"slug":11635,"articleIntro":11634,"category":11636},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[11637],{"metadata":11638,"sys":11641,"fields":11648},{"tags":11639,"concepts":11640},[],[],{"space":11642,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11644,"publishedVersion":402,"revision":62,"contentType":11646,"locale":29},{"sys":11643},{"type":12,"linkType":13,"id":14},{"sys":11645},{"id":21,"type":12,"linkType":22},{"sys":11647},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11649,"metaTitle":412,"metaDescription":413,"mainTitle":11650,"subtitle":432,"heroImage":11665,"ctaButton":455,"ctaLink":456},[411],{"data":11651,"content":11652,"nodeType":74},{},[11653,11659],{"data":11654,"content":11655,"nodeType":424},{},[11656],{"data":11657,"marks":11658,"value":423,"nodeType":82},{},[],{"data":11660,"content":11661,"nodeType":87},{},[11662],{"data":11663,"marks":11664,"value":431,"nodeType":82},{},[],{"metadata":11666,"sys":11669,"fields":11674},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11672,"publishedVersion":62,"revision":44,"locale":29},{"sys":11671},{"type":12,"linkType":13,"id":14},{"sys":11673},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11675},{"url":447,"details":11676,"fileName":453,"contentType":454},{"size":449,"image":11677},{"width":451,"height":452},{"sys":11679,"fields":11682},{"id":11680,"createdAt":11681},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":11683,"slug":11684,"articleIntro":11683,"category":11685},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[11686],{"metadata":11687,"sys":11690,"fields":11697},{"tags":11688,"concepts":11689},[],[],{"space":11691,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11693,"publishedVersion":402,"revision":62,"contentType":11695,"locale":29},{"sys":11692},{"type":12,"linkType":13,"id":14},{"sys":11694},{"id":21,"type":12,"linkType":22},{"sys":11696},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11698,"metaTitle":412,"metaDescription":413,"mainTitle":11699,"subtitle":432,"heroImage":11714,"ctaButton":455,"ctaLink":456},[411],{"data":11700,"content":11701,"nodeType":74},{},[11702,11708],{"data":11703,"content":11704,"nodeType":424},{},[11705],{"data":11706,"marks":11707,"value":423,"nodeType":82},{},[],{"data":11709,"content":11710,"nodeType":87},{},[11711],{"data":11712,"marks":11713,"value":431,"nodeType":82},{},[],{"metadata":11715,"sys":11718,"fields":11723},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11721,"publishedVersion":62,"revision":44,"locale":29},{"sys":11720},{"type":12,"linkType":13,"id":14},{"sys":11722},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11724},{"url":447,"details":11725,"fileName":453,"contentType":454},{"size":449,"image":11726},{"width":451,"height":452},{"sys":11728,"fields":11731},{"id":11729,"createdAt":11730},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":11732,"slug":11733,"articleIntro":11732,"category":11734},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[11735],{"metadata":11736,"sys":11739,"fields":11746},{"tags":11737,"concepts":11738},[],[],{"space":11740,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11742,"publishedVersion":402,"revision":62,"contentType":11744,"locale":29},{"sys":11741},{"type":12,"linkType":13,"id":14},{"sys":11743},{"id":21,"type":12,"linkType":22},{"sys":11745},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11747,"metaTitle":412,"metaDescription":413,"mainTitle":11748,"subtitle":432,"heroImage":11763,"ctaButton":455,"ctaLink":456},[411],{"data":11749,"content":11750,"nodeType":74},{},[11751,11757],{"data":11752,"content":11753,"nodeType":424},{},[11754],{"data":11755,"marks":11756,"value":423,"nodeType":82},{},[],{"data":11758,"content":11759,"nodeType":87},{},[11760],{"data":11761,"marks":11762,"value":431,"nodeType":82},{},[],{"metadata":11764,"sys":11767,"fields":11772},{"tags":11765,"concepts":11766},[],[],{"space":11768,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11770,"publishedVersion":62,"revision":44,"locale":29},{"sys":11769},{"type":12,"linkType":13,"id":14},{"sys":11771},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11773},{"url":447,"details":11774,"fileName":453,"contentType":454},{"size":449,"image":11775},{"width":451,"height":452},{"sys":11777,"fields":11780},{"id":11778,"createdAt":11779},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":11781,"slug":11782,"articleIntro":11781,"category":11783},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[11784],{"metadata":11785,"sys":11788,"fields":11795},{"tags":11786,"concepts":11787},[],[],{"space":11789,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11791,"publishedVersion":402,"revision":62,"contentType":11793,"locale":29},{"sys":11790},{"type":12,"linkType":13,"id":14},{"sys":11792},{"id":21,"type":12,"linkType":22},{"sys":11794},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11796,"metaTitle":412,"metaDescription":413,"mainTitle":11797,"subtitle":432,"heroImage":11812,"ctaButton":455,"ctaLink":456},[411],{"data":11798,"content":11799,"nodeType":74},{},[11800,11806],{"data":11801,"content":11802,"nodeType":424},{},[11803],{"data":11804,"marks":11805,"value":423,"nodeType":82},{},[],{"data":11807,"content":11808,"nodeType":87},{},[11809],{"data":11810,"marks":11811,"value":431,"nodeType":82},{},[],{"metadata":11813,"sys":11816,"fields":11821},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11819,"publishedVersion":62,"revision":44,"locale":29},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11822},{"url":447,"details":11823,"fileName":453,"contentType":454},{"size":449,"image":11824},{"width":451,"height":452},{"sys":11826,"fields":11829},{"id":11827,"createdAt":11828},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":11830,"slug":11831,"articleIntro":11830,"category":11832},"2768 - Intérêts courus","compte-2768-interets-courus",[11833],{"metadata":11834,"sys":11837,"fields":11844},{"tags":11835,"concepts":11836},[],[],{"space":11838,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11840,"publishedVersion":402,"revision":62,"contentType":11842,"locale":29},{"sys":11839},{"type":12,"linkType":13,"id":14},{"sys":11841},{"id":21,"type":12,"linkType":22},{"sys":11843},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11845,"metaTitle":412,"metaDescription":413,"mainTitle":11846,"subtitle":432,"heroImage":11861,"ctaButton":455,"ctaLink":456},[411],{"data":11847,"content":11848,"nodeType":74},{},[11849,11855],{"data":11850,"content":11851,"nodeType":424},{},[11852],{"data":11853,"marks":11854,"value":423,"nodeType":82},{},[],{"data":11856,"content":11857,"nodeType":87},{},[11858],{"data":11859,"marks":11860,"value":431,"nodeType":82},{},[],{"metadata":11862,"sys":11865,"fields":11870},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11868,"publishedVersion":62,"revision":44,"locale":29},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11871},{"url":447,"details":11872,"fileName":453,"contentType":454},{"size":449,"image":11873},{"width":451,"height":452},{"sys":11875,"fields":11878},{"id":11876,"createdAt":11877},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":11879,"slug":11880,"articleIntro":11879,"category":11881},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[11882],{"metadata":11883,"sys":11886,"fields":11893},{"tags":11884,"concepts":11885},[],[],{"space":11887,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11889,"publishedVersion":402,"revision":62,"contentType":11891,"locale":29},{"sys":11888},{"type":12,"linkType":13,"id":14},{"sys":11890},{"id":21,"type":12,"linkType":22},{"sys":11892},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11894,"metaTitle":412,"metaDescription":413,"mainTitle":11895,"subtitle":432,"heroImage":11910,"ctaButton":455,"ctaLink":456},[411],{"data":11896,"content":11897,"nodeType":74},{},[11898,11904],{"data":11899,"content":11900,"nodeType":424},{},[11901],{"data":11902,"marks":11903,"value":423,"nodeType":82},{},[],{"data":11905,"content":11906,"nodeType":87},{},[11907],{"data":11908,"marks":11909,"value":431,"nodeType":82},{},[],{"metadata":11911,"sys":11914,"fields":11919},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11917,"publishedVersion":62,"revision":44,"locale":29},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11920},{"url":447,"details":11921,"fileName":453,"contentType":454},{"size":449,"image":11922},{"width":451,"height":452},{"sys":11924,"fields":11927},{"id":11925,"createdAt":11926},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":11928,"slug":11929,"articleIntro":-1,"category":11930},"Compte 66 - Charges financières","compte-66-charges-financieres",[11931],{"metadata":11932,"sys":11935,"fields":11942},{"tags":11933,"concepts":11934},[],[],{"space":11936,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11938,"publishedVersion":402,"revision":62,"contentType":11940,"locale":29},{"sys":11937},{"type":12,"linkType":13,"id":14},{"sys":11939},{"id":21,"type":12,"linkType":22},{"sys":11941},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11943,"metaTitle":412,"metaDescription":413,"mainTitle":11944,"subtitle":432,"heroImage":11959,"ctaButton":455,"ctaLink":456},[411],{"data":11945,"content":11946,"nodeType":74},{},[11947,11953],{"data":11948,"content":11949,"nodeType":424},{},[11950],{"data":11951,"marks":11952,"value":423,"nodeType":82},{},[],{"data":11954,"content":11955,"nodeType":87},{},[11956],{"data":11957,"marks":11958,"value":431,"nodeType":82},{},[],{"metadata":11960,"sys":11963,"fields":11968},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":11966,"publishedVersion":62,"revision":44,"locale":29},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":11969},{"url":447,"details":11970,"fileName":453,"contentType":454},{"size":449,"image":11971},{"width":451,"height":452},{"sys":11973,"fields":11976},{"id":11974,"createdAt":11975},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":11977,"slug":11978,"articleIntro":11977,"category":11979},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[11980],{"metadata":11981,"sys":11984,"fields":11991},{"tags":11982,"concepts":11983},[],[],{"space":11985,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":11987,"publishedVersion":402,"revision":62,"contentType":11989,"locale":29},{"sys":11986},{"type":12,"linkType":13,"id":14},{"sys":11988},{"id":21,"type":12,"linkType":22},{"sys":11990},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":11992,"metaTitle":412,"metaDescription":413,"mainTitle":11993,"subtitle":432,"heroImage":12008,"ctaButton":455,"ctaLink":456},[411],{"data":11994,"content":11995,"nodeType":74},{},[11996,12002],{"data":11997,"content":11998,"nodeType":424},{},[11999],{"data":12000,"marks":12001,"value":423,"nodeType":82},{},[],{"data":12003,"content":12004,"nodeType":87},{},[12005],{"data":12006,"marks":12007,"value":431,"nodeType":82},{},[],{"metadata":12009,"sys":12012,"fields":12017},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12015,"publishedVersion":62,"revision":44,"locale":29},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12018},{"url":447,"details":12019,"fileName":453,"contentType":454},{"size":449,"image":12020},{"width":451,"height":452},{"sys":12022,"fields":12025},{"id":12023,"createdAt":12024},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":12026,"slug":12027,"articleIntro":-1,"category":12028},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[12029],{"metadata":12030,"sys":12033,"fields":12040},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12036,"publishedVersion":402,"revision":62,"contentType":12038,"locale":29},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":21,"type":12,"linkType":22},{"sys":12039},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12041,"metaTitle":412,"metaDescription":413,"mainTitle":12042,"subtitle":432,"heroImage":12057,"ctaButton":455,"ctaLink":456},[411],{"data":12043,"content":12044,"nodeType":74},{},[12045,12051],{"data":12046,"content":12047,"nodeType":424},{},[12048],{"data":12049,"marks":12050,"value":423,"nodeType":82},{},[],{"data":12052,"content":12053,"nodeType":87},{},[12054],{"data":12055,"marks":12056,"value":431,"nodeType":82},{},[],{"metadata":12058,"sys":12061,"fields":12066},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12064,"publishedVersion":62,"revision":44,"locale":29},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12067},{"url":447,"details":12068,"fileName":453,"contentType":454},{"size":449,"image":12069},{"width":451,"height":452},{"sys":12071,"fields":12074},{"id":12072,"createdAt":12073},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":12075,"slug":12076,"articleIntro":12075,"category":12077},"Compte 2131 - Bâtiments","compte-2131-batiments",[12078],{"metadata":12079,"sys":12082,"fields":12089},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12085,"publishedVersion":402,"revision":62,"contentType":12087,"locale":29},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":21,"type":12,"linkType":22},{"sys":12088},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12090,"metaTitle":412,"metaDescription":413,"mainTitle":12091,"subtitle":432,"heroImage":12106,"ctaButton":455,"ctaLink":456},[411],{"data":12092,"content":12093,"nodeType":74},{},[12094,12100],{"data":12095,"content":12096,"nodeType":424},{},[12097],{"data":12098,"marks":12099,"value":423,"nodeType":82},{},[],{"data":12101,"content":12102,"nodeType":87},{},[12103],{"data":12104,"marks":12105,"value":431,"nodeType":82},{},[],{"metadata":12107,"sys":12110,"fields":12115},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12113,"publishedVersion":62,"revision":44,"locale":29},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12116},{"url":447,"details":12117,"fileName":453,"contentType":454},{"size":449,"image":12118},{"width":451,"height":452},{"sys":12120,"fields":12123},{"id":12121,"createdAt":12122},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":12124,"slug":12125,"articleIntro":12124,"category":12126},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[12127],{"metadata":12128,"sys":12131,"fields":12138},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12134,"publishedVersion":402,"revision":62,"contentType":12136,"locale":29},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":21,"type":12,"linkType":22},{"sys":12137},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12139,"metaTitle":412,"metaDescription":413,"mainTitle":12140,"subtitle":432,"heroImage":12155,"ctaButton":455,"ctaLink":456},[411],{"data":12141,"content":12142,"nodeType":74},{},[12143,12149],{"data":12144,"content":12145,"nodeType":424},{},[12146],{"data":12147,"marks":12148,"value":423,"nodeType":82},{},[],{"data":12150,"content":12151,"nodeType":87},{},[12152],{"data":12153,"marks":12154,"value":431,"nodeType":82},{},[],{"metadata":12156,"sys":12159,"fields":12164},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12162,"publishedVersion":62,"revision":44,"locale":29},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12165},{"url":447,"details":12166,"fileName":453,"contentType":454},{"size":449,"image":12167},{"width":451,"height":452},{"sys":12169,"fields":12172},{"id":12170,"createdAt":12171},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":12173,"slug":12174,"articleIntro":-1,"category":12175},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[12176],{"metadata":12177,"sys":12180,"fields":12187},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12183,"publishedVersion":402,"revision":62,"contentType":12185,"locale":29},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":21,"type":12,"linkType":22},{"sys":12186},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12188,"metaTitle":412,"metaDescription":413,"mainTitle":12189,"subtitle":432,"heroImage":12204,"ctaButton":455,"ctaLink":456},[411],{"data":12190,"content":12191,"nodeType":74},{},[12192,12198],{"data":12193,"content":12194,"nodeType":424},{},[12195],{"data":12196,"marks":12197,"value":423,"nodeType":82},{},[],{"data":12199,"content":12200,"nodeType":87},{},[12201],{"data":12202,"marks":12203,"value":431,"nodeType":82},{},[],{"metadata":12205,"sys":12208,"fields":12213},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12211,"publishedVersion":62,"revision":44,"locale":29},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12214},{"url":447,"details":12215,"fileName":453,"contentType":454},{"size":449,"image":12216},{"width":451,"height":452},{"sys":12218,"fields":12221},{"id":12219,"createdAt":12220},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":12222,"slug":12223,"articleIntro":12222,"category":12224},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[12225],{"metadata":12226,"sys":12229,"fields":12236},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12232,"publishedVersion":402,"revision":62,"contentType":12234,"locale":29},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":21,"type":12,"linkType":22},{"sys":12235},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12237,"metaTitle":412,"metaDescription":413,"mainTitle":12238,"subtitle":432,"heroImage":12253,"ctaButton":455,"ctaLink":456},[411],{"data":12239,"content":12240,"nodeType":74},{},[12241,12247],{"data":12242,"content":12243,"nodeType":424},{},[12244],{"data":12245,"marks":12246,"value":423,"nodeType":82},{},[],{"data":12248,"content":12249,"nodeType":87},{},[12250],{"data":12251,"marks":12252,"value":431,"nodeType":82},{},[],{"metadata":12254,"sys":12257,"fields":12262},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12260,"publishedVersion":62,"revision":44,"locale":29},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12263},{"url":447,"details":12264,"fileName":453,"contentType":454},{"size":449,"image":12265},{"width":451,"height":452},{"sys":12267,"fields":12270},{"id":12268,"createdAt":12269},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":12271,"slug":12272,"articleIntro":12271,"category":12273},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[12274],{"metadata":12275,"sys":12278,"fields":12285},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12281,"publishedVersion":402,"revision":62,"contentType":12283,"locale":29},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":21,"type":12,"linkType":22},{"sys":12284},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12286,"metaTitle":412,"metaDescription":413,"mainTitle":12287,"subtitle":432,"heroImage":12302,"ctaButton":455,"ctaLink":456},[411],{"data":12288,"content":12289,"nodeType":74},{},[12290,12296],{"data":12291,"content":12292,"nodeType":424},{},[12293],{"data":12294,"marks":12295,"value":423,"nodeType":82},{},[],{"data":12297,"content":12298,"nodeType":87},{},[12299],{"data":12300,"marks":12301,"value":431,"nodeType":82},{},[],{"metadata":12303,"sys":12306,"fields":12311},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12309,"publishedVersion":62,"revision":44,"locale":29},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12312},{"url":447,"details":12313,"fileName":453,"contentType":454},{"size":449,"image":12314},{"width":451,"height":452},{"sys":12316,"fields":12319},{"id":12317,"createdAt":12318},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":12320,"slug":12321,"articleIntro":12320,"category":12322},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[12323],{"metadata":12324,"sys":12327,"fields":12334},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12330,"publishedVersion":402,"revision":62,"contentType":12332,"locale":29},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":21,"type":12,"linkType":22},{"sys":12333},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12335,"metaTitle":412,"metaDescription":413,"mainTitle":12336,"subtitle":432,"heroImage":12351,"ctaButton":455,"ctaLink":456},[411],{"data":12337,"content":12338,"nodeType":74},{},[12339,12345],{"data":12340,"content":12341,"nodeType":424},{},[12342],{"data":12343,"marks":12344,"value":423,"nodeType":82},{},[],{"data":12346,"content":12347,"nodeType":87},{},[12348],{"data":12349,"marks":12350,"value":431,"nodeType":82},{},[],{"metadata":12352,"sys":12355,"fields":12360},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12358,"publishedVersion":62,"revision":44,"locale":29},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12361},{"url":447,"details":12362,"fileName":453,"contentType":454},{"size":449,"image":12363},{"width":451,"height":452},{"sys":12365,"fields":12368},{"id":12366,"createdAt":12367},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":12369,"slug":12370,"articleIntro":12369,"category":12371},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[12372],{"metadata":12373,"sys":12376,"fields":12383},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12379,"publishedVersion":402,"revision":62,"contentType":12381,"locale":29},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":21,"type":12,"linkType":22},{"sys":12382},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12384,"metaTitle":412,"metaDescription":413,"mainTitle":12385,"subtitle":432,"heroImage":12400,"ctaButton":455,"ctaLink":456},[411],{"data":12386,"content":12387,"nodeType":74},{},[12388,12394],{"data":12389,"content":12390,"nodeType":424},{},[12391],{"data":12392,"marks":12393,"value":423,"nodeType":82},{},[],{"data":12395,"content":12396,"nodeType":87},{},[12397],{"data":12398,"marks":12399,"value":431,"nodeType":82},{},[],{"metadata":12401,"sys":12404,"fields":12409},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12407,"publishedVersion":62,"revision":44,"locale":29},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12410},{"url":447,"details":12411,"fileName":453,"contentType":454},{"size":449,"image":12412},{"width":451,"height":452},{"sys":12414,"fields":12417},{"id":12415,"createdAt":12416},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":12418,"slug":12419,"articleIntro":12418,"category":12420},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[12421],{"metadata":12422,"sys":12425,"fields":12432},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12428,"publishedVersion":402,"revision":62,"contentType":12430,"locale":29},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":21,"type":12,"linkType":22},{"sys":12431},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12433,"metaTitle":412,"metaDescription":413,"mainTitle":12434,"subtitle":432,"heroImage":12449,"ctaButton":455,"ctaLink":456},[411],{"data":12435,"content":12436,"nodeType":74},{},[12437,12443],{"data":12438,"content":12439,"nodeType":424},{},[12440],{"data":12441,"marks":12442,"value":423,"nodeType":82},{},[],{"data":12444,"content":12445,"nodeType":87},{},[12446],{"data":12447,"marks":12448,"value":431,"nodeType":82},{},[],{"metadata":12450,"sys":12453,"fields":12458},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12456,"publishedVersion":62,"revision":44,"locale":29},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12459},{"url":447,"details":12460,"fileName":453,"contentType":454},{"size":449,"image":12461},{"width":451,"height":452},{"sys":12463,"fields":12466},{"id":12464,"createdAt":12465},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":12467,"slug":12468,"articleIntro":12467,"category":12469},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[12470],{"metadata":12471,"sys":12474,"fields":12481},{"tags":12472,"concepts":12473},[],[],{"space":12475,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12477,"publishedVersion":402,"revision":62,"contentType":12479,"locale":29},{"sys":12476},{"type":12,"linkType":13,"id":14},{"sys":12478},{"id":21,"type":12,"linkType":22},{"sys":12480},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12482,"metaTitle":412,"metaDescription":413,"mainTitle":12483,"subtitle":432,"heroImage":12498,"ctaButton":455,"ctaLink":456},[411],{"data":12484,"content":12485,"nodeType":74},{},[12486,12492],{"data":12487,"content":12488,"nodeType":424},{},[12489],{"data":12490,"marks":12491,"value":423,"nodeType":82},{},[],{"data":12493,"content":12494,"nodeType":87},{},[12495],{"data":12496,"marks":12497,"value":431,"nodeType":82},{},[],{"metadata":12499,"sys":12502,"fields":12507},{"tags":12500,"concepts":12501},[],[],{"space":12503,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12505,"publishedVersion":62,"revision":44,"locale":29},{"sys":12504},{"type":12,"linkType":13,"id":14},{"sys":12506},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12508},{"url":447,"details":12509,"fileName":453,"contentType":454},{"size":449,"image":12510},{"width":451,"height":452},{"sys":12512,"fields":12515},{"id":12513,"createdAt":12514},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":12516,"slug":12517,"articleIntro":12516,"category":12518},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[12519],{"metadata":12520,"sys":12523,"fields":12530},{"tags":12521,"concepts":12522},[],[],{"space":12524,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12526,"publishedVersion":402,"revision":62,"contentType":12528,"locale":29},{"sys":12525},{"type":12,"linkType":13,"id":14},{"sys":12527},{"id":21,"type":12,"linkType":22},{"sys":12529},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12531,"metaTitle":412,"metaDescription":413,"mainTitle":12532,"subtitle":432,"heroImage":12547,"ctaButton":455,"ctaLink":456},[411],{"data":12533,"content":12534,"nodeType":74},{},[12535,12541],{"data":12536,"content":12537,"nodeType":424},{},[12538],{"data":12539,"marks":12540,"value":423,"nodeType":82},{},[],{"data":12542,"content":12543,"nodeType":87},{},[12544],{"data":12545,"marks":12546,"value":431,"nodeType":82},{},[],{"metadata":12548,"sys":12551,"fields":12556},{"tags":12549,"concepts":12550},[],[],{"space":12552,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12554,"publishedVersion":62,"revision":44,"locale":29},{"sys":12553},{"type":12,"linkType":13,"id":14},{"sys":12555},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12557},{"url":447,"details":12558,"fileName":453,"contentType":454},{"size":449,"image":12559},{"width":451,"height":452},{"sys":12561,"fields":12564},{"id":12562,"createdAt":12563},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":12565,"slug":12566,"articleIntro":12565,"category":12567},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[12568],{"metadata":12569,"sys":12572,"fields":12579},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12575,"publishedVersion":402,"revision":62,"contentType":12577,"locale":29},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":21,"type":12,"linkType":22},{"sys":12578},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12580,"metaTitle":412,"metaDescription":413,"mainTitle":12581,"subtitle":432,"heroImage":12596,"ctaButton":455,"ctaLink":456},[411],{"data":12582,"content":12583,"nodeType":74},{},[12584,12590],{"data":12585,"content":12586,"nodeType":424},{},[12587],{"data":12588,"marks":12589,"value":423,"nodeType":82},{},[],{"data":12591,"content":12592,"nodeType":87},{},[12593],{"data":12594,"marks":12595,"value":431,"nodeType":82},{},[],{"metadata":12597,"sys":12600,"fields":12605},{"tags":12598,"concepts":12599},[],[],{"space":12601,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12603,"publishedVersion":62,"revision":44,"locale":29},{"sys":12602},{"type":12,"linkType":13,"id":14},{"sys":12604},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12606},{"url":447,"details":12607,"fileName":453,"contentType":454},{"size":449,"image":12608},{"width":451,"height":452},{"sys":12610,"fields":12613},{"id":12611,"createdAt":12612},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":12614,"slug":12615,"articleIntro":-1,"category":12616},"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",[12617],{"metadata":12618,"sys":12621,"fields":12628},{"tags":12619,"concepts":12620},[],[],{"space":12622,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12624,"publishedVersion":402,"revision":62,"contentType":12626,"locale":29},{"sys":12623},{"type":12,"linkType":13,"id":14},{"sys":12625},{"id":21,"type":12,"linkType":22},{"sys":12627},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12629,"metaTitle":412,"metaDescription":413,"mainTitle":12630,"subtitle":432,"heroImage":12645,"ctaButton":455,"ctaLink":456},[411],{"data":12631,"content":12632,"nodeType":74},{},[12633,12639],{"data":12634,"content":12635,"nodeType":424},{},[12636],{"data":12637,"marks":12638,"value":423,"nodeType":82},{},[],{"data":12640,"content":12641,"nodeType":87},{},[12642],{"data":12643,"marks":12644,"value":431,"nodeType":82},{},[],{"metadata":12646,"sys":12649,"fields":12654},{"tags":12647,"concepts":12648},[],[],{"space":12650,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12652,"publishedVersion":62,"revision":44,"locale":29},{"sys":12651},{"type":12,"linkType":13,"id":14},{"sys":12653},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12655},{"url":447,"details":12656,"fileName":453,"contentType":454},{"size":449,"image":12657},{"width":451,"height":452},{"sys":12659,"fields":12662},{"id":12660,"createdAt":12661},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":12663,"slug":12664,"articleIntro":12663,"category":12665},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[12666],{"metadata":12667,"sys":12670,"fields":12677},{"tags":12668,"concepts":12669},[],[],{"space":12671,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12673,"publishedVersion":402,"revision":62,"contentType":12675,"locale":29},{"sys":12672},{"type":12,"linkType":13,"id":14},{"sys":12674},{"id":21,"type":12,"linkType":22},{"sys":12676},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12678,"metaTitle":412,"metaDescription":413,"mainTitle":12679,"subtitle":432,"heroImage":12694,"ctaButton":455,"ctaLink":456},[411],{"data":12680,"content":12681,"nodeType":74},{},[12682,12688],{"data":12683,"content":12684,"nodeType":424},{},[12685],{"data":12686,"marks":12687,"value":423,"nodeType":82},{},[],{"data":12689,"content":12690,"nodeType":87},{},[12691],{"data":12692,"marks":12693,"value":431,"nodeType":82},{},[],{"metadata":12695,"sys":12698,"fields":12703},{"tags":12696,"concepts":12697},[],[],{"space":12699,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12701,"publishedVersion":62,"revision":44,"locale":29},{"sys":12700},{"type":12,"linkType":13,"id":14},{"sys":12702},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12704},{"url":447,"details":12705,"fileName":453,"contentType":454},{"size":449,"image":12706},{"width":451,"height":452},{"sys":12708,"fields":12711},{"id":12709,"createdAt":12710},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":12712,"slug":12713,"articleIntro":12712,"category":12714},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[12715],{"metadata":12716,"sys":12719,"fields":12726},{"tags":12717,"concepts":12718},[],[],{"space":12720,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12722,"publishedVersion":402,"revision":62,"contentType":12724,"locale":29},{"sys":12721},{"type":12,"linkType":13,"id":14},{"sys":12723},{"id":21,"type":12,"linkType":22},{"sys":12725},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12727,"metaTitle":412,"metaDescription":413,"mainTitle":12728,"subtitle":432,"heroImage":12743,"ctaButton":455,"ctaLink":456},[411],{"data":12729,"content":12730,"nodeType":74},{},[12731,12737],{"data":12732,"content":12733,"nodeType":424},{},[12734],{"data":12735,"marks":12736,"value":423,"nodeType":82},{},[],{"data":12738,"content":12739,"nodeType":87},{},[12740],{"data":12741,"marks":12742,"value":431,"nodeType":82},{},[],{"metadata":12744,"sys":12747,"fields":12752},{"tags":12745,"concepts":12746},[],[],{"space":12748,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12750,"publishedVersion":62,"revision":44,"locale":29},{"sys":12749},{"type":12,"linkType":13,"id":14},{"sys":12751},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12753},{"url":447,"details":12754,"fileName":453,"contentType":454},{"size":449,"image":12755},{"width":451,"height":452},{"sys":12757,"fields":12760},{"id":12758,"createdAt":12759},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":12761,"slug":12762,"articleIntro":12761,"category":12763},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[12764],{"metadata":12765,"sys":12768,"fields":12775},{"tags":12766,"concepts":12767},[],[],{"space":12769,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12771,"publishedVersion":402,"revision":62,"contentType":12773,"locale":29},{"sys":12770},{"type":12,"linkType":13,"id":14},{"sys":12772},{"id":21,"type":12,"linkType":22},{"sys":12774},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12776,"metaTitle":412,"metaDescription":413,"mainTitle":12777,"subtitle":432,"heroImage":12792,"ctaButton":455,"ctaLink":456},[411],{"data":12778,"content":12779,"nodeType":74},{},[12780,12786],{"data":12781,"content":12782,"nodeType":424},{},[12783],{"data":12784,"marks":12785,"value":423,"nodeType":82},{},[],{"data":12787,"content":12788,"nodeType":87},{},[12789],{"data":12790,"marks":12791,"value":431,"nodeType":82},{},[],{"metadata":12793,"sys":12796,"fields":12801},{"tags":12794,"concepts":12795},[],[],{"space":12797,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12799,"publishedVersion":62,"revision":44,"locale":29},{"sys":12798},{"type":12,"linkType":13,"id":14},{"sys":12800},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12802},{"url":447,"details":12803,"fileName":453,"contentType":454},{"size":449,"image":12804},{"width":451,"height":452},{"sys":12806,"fields":12809},{"id":12807,"createdAt":12808},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":12810,"slug":12811,"articleIntro":12810,"category":12812},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[12813],{"metadata":12814,"sys":12817,"fields":12824},{"tags":12815,"concepts":12816},[],[],{"space":12818,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12820,"publishedVersion":402,"revision":62,"contentType":12822,"locale":29},{"sys":12819},{"type":12,"linkType":13,"id":14},{"sys":12821},{"id":21,"type":12,"linkType":22},{"sys":12823},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12825,"metaTitle":412,"metaDescription":413,"mainTitle":12826,"subtitle":432,"heroImage":12841,"ctaButton":455,"ctaLink":456},[411],{"data":12827,"content":12828,"nodeType":74},{},[12829,12835],{"data":12830,"content":12831,"nodeType":424},{},[12832],{"data":12833,"marks":12834,"value":423,"nodeType":82},{},[],{"data":12836,"content":12837,"nodeType":87},{},[12838],{"data":12839,"marks":12840,"value":431,"nodeType":82},{},[],{"metadata":12842,"sys":12845,"fields":12850},{"tags":12843,"concepts":12844},[],[],{"space":12846,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12848,"publishedVersion":62,"revision":44,"locale":29},{"sys":12847},{"type":12,"linkType":13,"id":14},{"sys":12849},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12851},{"url":447,"details":12852,"fileName":453,"contentType":454},{"size":449,"image":12853},{"width":451,"height":452},{"sys":12855,"fields":12858},{"id":12856,"createdAt":12857},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":12859,"slug":12860,"articleIntro":12859,"category":12861},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[12862],{"metadata":12863,"sys":12866,"fields":12873},{"tags":12864,"concepts":12865},[],[],{"space":12867,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12869,"publishedVersion":402,"revision":62,"contentType":12871,"locale":29},{"sys":12868},{"type":12,"linkType":13,"id":14},{"sys":12870},{"id":21,"type":12,"linkType":22},{"sys":12872},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12874,"metaTitle":412,"metaDescription":413,"mainTitle":12875,"subtitle":432,"heroImage":12890,"ctaButton":455,"ctaLink":456},[411],{"data":12876,"content":12877,"nodeType":74},{},[12878,12884],{"data":12879,"content":12880,"nodeType":424},{},[12881],{"data":12882,"marks":12883,"value":423,"nodeType":82},{},[],{"data":12885,"content":12886,"nodeType":87},{},[12887],{"data":12888,"marks":12889,"value":431,"nodeType":82},{},[],{"metadata":12891,"sys":12894,"fields":12899},{"tags":12892,"concepts":12893},[],[],{"space":12895,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12897,"publishedVersion":62,"revision":44,"locale":29},{"sys":12896},{"type":12,"linkType":13,"id":14},{"sys":12898},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12900},{"url":447,"details":12901,"fileName":453,"contentType":454},{"size":449,"image":12902},{"width":451,"height":452},{"sys":12904,"fields":12907},{"id":12905,"createdAt":12906},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":12908,"slug":12909,"articleIntro":-1,"category":12910},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[12911],{"metadata":12912,"sys":12915,"fields":12922},{"tags":12913,"concepts":12914},[],[],{"space":12916,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12918,"publishedVersion":402,"revision":62,"contentType":12920,"locale":29},{"sys":12917},{"type":12,"linkType":13,"id":14},{"sys":12919},{"id":21,"type":12,"linkType":22},{"sys":12921},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12923,"metaTitle":412,"metaDescription":413,"mainTitle":12924,"subtitle":432,"heroImage":12939,"ctaButton":455,"ctaLink":456},[411],{"data":12925,"content":12926,"nodeType":74},{},[12927,12933],{"data":12928,"content":12929,"nodeType":424},{},[12930],{"data":12931,"marks":12932,"value":423,"nodeType":82},{},[],{"data":12934,"content":12935,"nodeType":87},{},[12936],{"data":12937,"marks":12938,"value":431,"nodeType":82},{},[],{"metadata":12940,"sys":12943,"fields":12948},{"tags":12941,"concepts":12942},[],[],{"space":12944,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12946,"publishedVersion":62,"revision":44,"locale":29},{"sys":12945},{"type":12,"linkType":13,"id":14},{"sys":12947},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12949},{"url":447,"details":12950,"fileName":453,"contentType":454},{"size":449,"image":12951},{"width":451,"height":452},{"sys":12953,"fields":12956},{"id":12954,"createdAt":12955},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":12957,"slug":12958,"articleIntro":12957,"category":12959},"1681 - Autres emprunts","compte-1681-autres-emprunts",[12960],{"metadata":12961,"sys":12964,"fields":12971},{"tags":12962,"concepts":12963},[],[],{"space":12965,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":12967,"publishedVersion":402,"revision":62,"contentType":12969,"locale":29},{"sys":12966},{"type":12,"linkType":13,"id":14},{"sys":12968},{"id":21,"type":12,"linkType":22},{"sys":12970},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":12972,"metaTitle":412,"metaDescription":413,"mainTitle":12973,"subtitle":432,"heroImage":12988,"ctaButton":455,"ctaLink":456},[411],{"data":12974,"content":12975,"nodeType":74},{},[12976,12982],{"data":12977,"content":12978,"nodeType":424},{},[12979],{"data":12980,"marks":12981,"value":423,"nodeType":82},{},[],{"data":12983,"content":12984,"nodeType":87},{},[12985],{"data":12986,"marks":12987,"value":431,"nodeType":82},{},[],{"metadata":12989,"sys":12992,"fields":12997},{"tags":12990,"concepts":12991},[],[],{"space":12993,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":12995,"publishedVersion":62,"revision":44,"locale":29},{"sys":12994},{"type":12,"linkType":13,"id":14},{"sys":12996},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":12998},{"url":447,"details":12999,"fileName":453,"contentType":454},{"size":449,"image":13000},{"width":451,"height":452},{"sys":13002,"fields":13005},{"id":13003,"createdAt":13004},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":13006,"slug":13007,"articleIntro":-1,"category":13008},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[13009],{"metadata":13010,"sys":13013,"fields":13020},{"tags":13011,"concepts":13012},[],[],{"space":13014,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13016,"publishedVersion":402,"revision":62,"contentType":13018,"locale":29},{"sys":13015},{"type":12,"linkType":13,"id":14},{"sys":13017},{"id":21,"type":12,"linkType":22},{"sys":13019},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13021,"metaTitle":412,"metaDescription":413,"mainTitle":13022,"subtitle":432,"heroImage":13037,"ctaButton":455,"ctaLink":456},[411],{"data":13023,"content":13024,"nodeType":74},{},[13025,13031],{"data":13026,"content":13027,"nodeType":424},{},[13028],{"data":13029,"marks":13030,"value":423,"nodeType":82},{},[],{"data":13032,"content":13033,"nodeType":87},{},[13034],{"data":13035,"marks":13036,"value":431,"nodeType":82},{},[],{"metadata":13038,"sys":13041,"fields":13046},{"tags":13039,"concepts":13040},[],[],{"space":13042,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13044,"publishedVersion":62,"revision":44,"locale":29},{"sys":13043},{"type":12,"linkType":13,"id":14},{"sys":13045},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13047},{"url":447,"details":13048,"fileName":453,"contentType":454},{"size":449,"image":13049},{"width":451,"height":452},{"sys":13051,"fields":13054},{"id":13052,"createdAt":13053},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":13055,"slug":13056,"articleIntro":13055,"category":13057},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[13058],{"metadata":13059,"sys":13062,"fields":13069},{"tags":13060,"concepts":13061},[],[],{"space":13063,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13065,"publishedVersion":402,"revision":62,"contentType":13067,"locale":29},{"sys":13064},{"type":12,"linkType":13,"id":14},{"sys":13066},{"id":21,"type":12,"linkType":22},{"sys":13068},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13070,"metaTitle":412,"metaDescription":413,"mainTitle":13071,"subtitle":432,"heroImage":13086,"ctaButton":455,"ctaLink":456},[411],{"data":13072,"content":13073,"nodeType":74},{},[13074,13080],{"data":13075,"content":13076,"nodeType":424},{},[13077],{"data":13078,"marks":13079,"value":423,"nodeType":82},{},[],{"data":13081,"content":13082,"nodeType":87},{},[13083],{"data":13084,"marks":13085,"value":431,"nodeType":82},{},[],{"metadata":13087,"sys":13090,"fields":13095},{"tags":13088,"concepts":13089},[],[],{"space":13091,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13093,"publishedVersion":62,"revision":44,"locale":29},{"sys":13092},{"type":12,"linkType":13,"id":14},{"sys":13094},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13096},{"url":447,"details":13097,"fileName":453,"contentType":454},{"size":449,"image":13098},{"width":451,"height":452},{"sys":13100,"fields":13103},{"id":13101,"createdAt":13102},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":13104,"slug":13105,"articleIntro":13104,"category":13106},"2313 - Constructions","compte-2313-constructions",[13107],{"metadata":13108,"sys":13111,"fields":13118},{"tags":13109,"concepts":13110},[],[],{"space":13112,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13114,"publishedVersion":402,"revision":62,"contentType":13116,"locale":29},{"sys":13113},{"type":12,"linkType":13,"id":14},{"sys":13115},{"id":21,"type":12,"linkType":22},{"sys":13117},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13119,"metaTitle":412,"metaDescription":413,"mainTitle":13120,"subtitle":432,"heroImage":13135,"ctaButton":455,"ctaLink":456},[411],{"data":13121,"content":13122,"nodeType":74},{},[13123,13129],{"data":13124,"content":13125,"nodeType":424},{},[13126],{"data":13127,"marks":13128,"value":423,"nodeType":82},{},[],{"data":13130,"content":13131,"nodeType":87},{},[13132],{"data":13133,"marks":13134,"value":431,"nodeType":82},{},[],{"metadata":13136,"sys":13139,"fields":13144},{"tags":13137,"concepts":13138},[],[],{"space":13140,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13142,"publishedVersion":62,"revision":44,"locale":29},{"sys":13141},{"type":12,"linkType":13,"id":14},{"sys":13143},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13145},{"url":447,"details":13146,"fileName":453,"contentType":454},{"size":449,"image":13147},{"width":451,"height":452},{"sys":13149,"fields":13152},{"id":13150,"createdAt":13151},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":13153,"slug":13154,"articleIntro":13153,"category":13155},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[13156],{"metadata":13157,"sys":13160,"fields":13167},{"tags":13158,"concepts":13159},[],[],{"space":13161,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13163,"publishedVersion":402,"revision":62,"contentType":13165,"locale":29},{"sys":13162},{"type":12,"linkType":13,"id":14},{"sys":13164},{"id":21,"type":12,"linkType":22},{"sys":13166},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13168,"metaTitle":412,"metaDescription":413,"mainTitle":13169,"subtitle":432,"heroImage":13184,"ctaButton":455,"ctaLink":456},[411],{"data":13170,"content":13171,"nodeType":74},{},[13172,13178],{"data":13173,"content":13174,"nodeType":424},{},[13175],{"data":13176,"marks":13177,"value":423,"nodeType":82},{},[],{"data":13179,"content":13180,"nodeType":87},{},[13181],{"data":13182,"marks":13183,"value":431,"nodeType":82},{},[],{"metadata":13185,"sys":13188,"fields":13193},{"tags":13186,"concepts":13187},[],[],{"space":13189,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13191,"publishedVersion":62,"revision":44,"locale":29},{"sys":13190},{"type":12,"linkType":13,"id":14},{"sys":13192},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13194},{"url":447,"details":13195,"fileName":453,"contentType":454},{"size":449,"image":13196},{"width":451,"height":452},{"sys":13198,"fields":13201},{"id":13199,"createdAt":13200},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":13202,"slug":13203,"articleIntro":-1,"category":13204},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[13205],{"metadata":13206,"sys":13209,"fields":13216},{"tags":13207,"concepts":13208},[],[],{"space":13210,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13212,"publishedVersion":402,"revision":62,"contentType":13214,"locale":29},{"sys":13211},{"type":12,"linkType":13,"id":14},{"sys":13213},{"id":21,"type":12,"linkType":22},{"sys":13215},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13217,"metaTitle":412,"metaDescription":413,"mainTitle":13218,"subtitle":432,"heroImage":13233,"ctaButton":455,"ctaLink":456},[411],{"data":13219,"content":13220,"nodeType":74},{},[13221,13227],{"data":13222,"content":13223,"nodeType":424},{},[13224],{"data":13225,"marks":13226,"value":423,"nodeType":82},{},[],{"data":13228,"content":13229,"nodeType":87},{},[13230],{"data":13231,"marks":13232,"value":431,"nodeType":82},{},[],{"metadata":13234,"sys":13237,"fields":13242},{"tags":13235,"concepts":13236},[],[],{"space":13238,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13240,"publishedVersion":62,"revision":44,"locale":29},{"sys":13239},{"type":12,"linkType":13,"id":14},{"sys":13241},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13243},{"url":447,"details":13244,"fileName":453,"contentType":454},{"size":449,"image":13245},{"width":451,"height":452},{"sys":13247,"fields":13250},{"id":13248,"createdAt":13249},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":13251,"slug":13252,"articleIntro":-1,"category":13253},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[13254],{"metadata":13255,"sys":13258,"fields":13265},{"tags":13256,"concepts":13257},[],[],{"space":13259,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13261,"publishedVersion":402,"revision":62,"contentType":13263,"locale":29},{"sys":13260},{"type":12,"linkType":13,"id":14},{"sys":13262},{"id":21,"type":12,"linkType":22},{"sys":13264},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13266,"metaTitle":412,"metaDescription":413,"mainTitle":13267,"subtitle":432,"heroImage":13282,"ctaButton":455,"ctaLink":456},[411],{"data":13268,"content":13269,"nodeType":74},{},[13270,13276],{"data":13271,"content":13272,"nodeType":424},{},[13273],{"data":13274,"marks":13275,"value":423,"nodeType":82},{},[],{"data":13277,"content":13278,"nodeType":87},{},[13279],{"data":13280,"marks":13281,"value":431,"nodeType":82},{},[],{"metadata":13283,"sys":13286,"fields":13291},{"tags":13284,"concepts":13285},[],[],{"space":13287,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13289,"publishedVersion":62,"revision":44,"locale":29},{"sys":13288},{"type":12,"linkType":13,"id":14},{"sys":13290},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13292},{"url":447,"details":13293,"fileName":453,"contentType":454},{"size":449,"image":13294},{"width":451,"height":452},{"sys":13296,"fields":13299},{"id":13297,"createdAt":13298},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":13300,"slug":13301,"articleIntro":13300,"category":13302},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[13303],{"metadata":13304,"sys":13307,"fields":13314},{"tags":13305,"concepts":13306},[],[],{"space":13308,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13310,"publishedVersion":402,"revision":62,"contentType":13312,"locale":29},{"sys":13309},{"type":12,"linkType":13,"id":14},{"sys":13311},{"id":21,"type":12,"linkType":22},{"sys":13313},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13315,"metaTitle":412,"metaDescription":413,"mainTitle":13316,"subtitle":432,"heroImage":13331,"ctaButton":455,"ctaLink":456},[411],{"data":13317,"content":13318,"nodeType":74},{},[13319,13325],{"data":13320,"content":13321,"nodeType":424},{},[13322],{"data":13323,"marks":13324,"value":423,"nodeType":82},{},[],{"data":13326,"content":13327,"nodeType":87},{},[13328],{"data":13329,"marks":13330,"value":431,"nodeType":82},{},[],{"metadata":13332,"sys":13335,"fields":13340},{"tags":13333,"concepts":13334},[],[],{"space":13336,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13338,"publishedVersion":62,"revision":44,"locale":29},{"sys":13337},{"type":12,"linkType":13,"id":14},{"sys":13339},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13341},{"url":447,"details":13342,"fileName":453,"contentType":454},{"size":449,"image":13343},{"width":451,"height":452},{"sys":13345,"fields":13348},{"id":13346,"createdAt":13347},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":13349,"slug":13350,"articleIntro":-1,"category":13351},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[13352],{"metadata":13353,"sys":13356,"fields":13363},{"tags":13354,"concepts":13355},[],[],{"space":13357,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13359,"publishedVersion":402,"revision":62,"contentType":13361,"locale":29},{"sys":13358},{"type":12,"linkType":13,"id":14},{"sys":13360},{"id":21,"type":12,"linkType":22},{"sys":13362},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13364,"metaTitle":412,"metaDescription":413,"mainTitle":13365,"subtitle":432,"heroImage":13380,"ctaButton":455,"ctaLink":456},[411],{"data":13366,"content":13367,"nodeType":74},{},[13368,13374],{"data":13369,"content":13370,"nodeType":424},{},[13371],{"data":13372,"marks":13373,"value":423,"nodeType":82},{},[],{"data":13375,"content":13376,"nodeType":87},{},[13377],{"data":13378,"marks":13379,"value":431,"nodeType":82},{},[],{"metadata":13381,"sys":13384,"fields":13389},{"tags":13382,"concepts":13383},[],[],{"space":13385,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13387,"publishedVersion":62,"revision":44,"locale":29},{"sys":13386},{"type":12,"linkType":13,"id":14},{"sys":13388},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13390},{"url":447,"details":13391,"fileName":453,"contentType":454},{"size":449,"image":13392},{"width":451,"height":452},{"sys":13394,"fields":13397},{"id":13395,"createdAt":13396},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":13398,"slug":13399,"articleIntro":13400,"category":13401},"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.",[13402],{"metadata":13403,"sys":13406,"fields":13413},{"tags":13404,"concepts":13405},[],[],{"space":13407,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13409,"publishedVersion":402,"revision":62,"contentType":13411,"locale":29},{"sys":13408},{"type":12,"linkType":13,"id":14},{"sys":13410},{"id":21,"type":12,"linkType":22},{"sys":13412},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13414,"metaTitle":412,"metaDescription":413,"mainTitle":13415,"subtitle":432,"heroImage":13430,"ctaButton":455,"ctaLink":456},[411],{"data":13416,"content":13417,"nodeType":74},{},[13418,13424],{"data":13419,"content":13420,"nodeType":424},{},[13421],{"data":13422,"marks":13423,"value":423,"nodeType":82},{},[],{"data":13425,"content":13426,"nodeType":87},{},[13427],{"data":13428,"marks":13429,"value":431,"nodeType":82},{},[],{"metadata":13431,"sys":13434,"fields":13439},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13437,"publishedVersion":62,"revision":44,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13440},{"url":447,"details":13441,"fileName":453,"contentType":454},{"size":449,"image":13442},{"width":451,"height":452},{"sys":13444,"fields":13447},{"id":13445,"createdAt":13446},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":13448,"slug":13449,"articleIntro":13448,"category":13450},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[13451],{"metadata":13452,"sys":13455,"fields":13462},{"tags":13453,"concepts":13454},[],[],{"space":13456,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13458,"publishedVersion":402,"revision":62,"contentType":13460,"locale":29},{"sys":13457},{"type":12,"linkType":13,"id":14},{"sys":13459},{"id":21,"type":12,"linkType":22},{"sys":13461},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13463,"metaTitle":412,"metaDescription":413,"mainTitle":13464,"subtitle":432,"heroImage":13479,"ctaButton":455,"ctaLink":456},[411],{"data":13465,"content":13466,"nodeType":74},{},[13467,13473],{"data":13468,"content":13469,"nodeType":424},{},[13470],{"data":13471,"marks":13472,"value":423,"nodeType":82},{},[],{"data":13474,"content":13475,"nodeType":87},{},[13476],{"data":13477,"marks":13478,"value":431,"nodeType":82},{},[],{"metadata":13480,"sys":13483,"fields":13488},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13486,"publishedVersion":62,"revision":44,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13489},{"url":447,"details":13490,"fileName":453,"contentType":454},{"size":449,"image":13491},{"width":451,"height":452},{"sys":13493,"fields":13496},{"id":13494,"createdAt":13495},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":13497,"slug":13498,"articleIntro":13497,"category":13499},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[13500],{"metadata":13501,"sys":13504,"fields":13511},{"tags":13502,"concepts":13503},[],[],{"space":13505,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13507,"publishedVersion":402,"revision":62,"contentType":13509,"locale":29},{"sys":13506},{"type":12,"linkType":13,"id":14},{"sys":13508},{"id":21,"type":12,"linkType":22},{"sys":13510},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13512,"metaTitle":412,"metaDescription":413,"mainTitle":13513,"subtitle":432,"heroImage":13528,"ctaButton":455,"ctaLink":456},[411],{"data":13514,"content":13515,"nodeType":74},{},[13516,13522],{"data":13517,"content":13518,"nodeType":424},{},[13519],{"data":13520,"marks":13521,"value":423,"nodeType":82},{},[],{"data":13523,"content":13524,"nodeType":87},{},[13525],{"data":13526,"marks":13527,"value":431,"nodeType":82},{},[],{"metadata":13529,"sys":13532,"fields":13537},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13535,"publishedVersion":62,"revision":44,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13538},{"url":447,"details":13539,"fileName":453,"contentType":454},{"size":449,"image":13540},{"width":451,"height":452},{"sys":13542,"fields":13545},{"id":13543,"createdAt":13544},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":13546,"slug":13547,"articleIntro":13546,"category":13548},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[13549],{"metadata":13550,"sys":13553,"fields":13560},{"tags":13551,"concepts":13552},[],[],{"space":13554,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13556,"publishedVersion":402,"revision":62,"contentType":13558,"locale":29},{"sys":13555},{"type":12,"linkType":13,"id":14},{"sys":13557},{"id":21,"type":12,"linkType":22},{"sys":13559},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13561,"metaTitle":412,"metaDescription":413,"mainTitle":13562,"subtitle":432,"heroImage":13577,"ctaButton":455,"ctaLink":456},[411],{"data":13563,"content":13564,"nodeType":74},{},[13565,13571],{"data":13566,"content":13567,"nodeType":424},{},[13568],{"data":13569,"marks":13570,"value":423,"nodeType":82},{},[],{"data":13572,"content":13573,"nodeType":87},{},[13574],{"data":13575,"marks":13576,"value":431,"nodeType":82},{},[],{"metadata":13578,"sys":13581,"fields":13586},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13584,"publishedVersion":62,"revision":44,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13587},{"url":447,"details":13588,"fileName":453,"contentType":454},{"size":449,"image":13589},{"width":451,"height":452},{"sys":13591,"fields":13594},{"id":13592,"createdAt":13593},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":13595,"slug":13596,"articleIntro":13595,"category":13597},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[13598],{"metadata":13599,"sys":13602,"fields":13609},{"tags":13600,"concepts":13601},[],[],{"space":13603,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13605,"publishedVersion":402,"revision":62,"contentType":13607,"locale":29},{"sys":13604},{"type":12,"linkType":13,"id":14},{"sys":13606},{"id":21,"type":12,"linkType":22},{"sys":13608},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13610,"metaTitle":412,"metaDescription":413,"mainTitle":13611,"subtitle":432,"heroImage":13626,"ctaButton":455,"ctaLink":456},[411],{"data":13612,"content":13613,"nodeType":74},{},[13614,13620],{"data":13615,"content":13616,"nodeType":424},{},[13617],{"data":13618,"marks":13619,"value":423,"nodeType":82},{},[],{"data":13621,"content":13622,"nodeType":87},{},[13623],{"data":13624,"marks":13625,"value":431,"nodeType":82},{},[],{"metadata":13627,"sys":13630,"fields":13635},{"tags":13628,"concepts":13629},[],[],{"space":13631,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13633,"publishedVersion":62,"revision":44,"locale":29},{"sys":13632},{"type":12,"linkType":13,"id":14},{"sys":13634},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13636},{"url":447,"details":13637,"fileName":453,"contentType":454},{"size":449,"image":13638},{"width":451,"height":452},{"sys":13640,"fields":13643},{"id":13641,"createdAt":13642},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":13644,"slug":13645,"articleIntro":13644,"category":13646},"6378 - Taxes diverses","compte-6378-taxes-diverses",[13647],{"metadata":13648,"sys":13651,"fields":13658},{"tags":13649,"concepts":13650},[],[],{"space":13652,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13654,"publishedVersion":402,"revision":62,"contentType":13656,"locale":29},{"sys":13653},{"type":12,"linkType":13,"id":14},{"sys":13655},{"id":21,"type":12,"linkType":22},{"sys":13657},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13659,"metaTitle":412,"metaDescription":413,"mainTitle":13660,"subtitle":432,"heroImage":13675,"ctaButton":455,"ctaLink":456},[411],{"data":13661,"content":13662,"nodeType":74},{},[13663,13669],{"data":13664,"content":13665,"nodeType":424},{},[13666],{"data":13667,"marks":13668,"value":423,"nodeType":82},{},[],{"data":13670,"content":13671,"nodeType":87},{},[13672],{"data":13673,"marks":13674,"value":431,"nodeType":82},{},[],{"metadata":13676,"sys":13679,"fields":13684},{"tags":13677,"concepts":13678},[],[],{"space":13680,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13682,"publishedVersion":62,"revision":44,"locale":29},{"sys":13681},{"type":12,"linkType":13,"id":14},{"sys":13683},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13685},{"url":447,"details":13686,"fileName":453,"contentType":454},{"size":449,"image":13687},{"width":451,"height":452},{"sys":13689,"fields":13692},{"id":13690,"createdAt":13691},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":13693,"slug":13694,"articleIntro":-1,"category":13695},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[13696],{"metadata":13697,"sys":13700,"fields":13707},{"tags":13698,"concepts":13699},[],[],{"space":13701,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13703,"publishedVersion":402,"revision":62,"contentType":13705,"locale":29},{"sys":13702},{"type":12,"linkType":13,"id":14},{"sys":13704},{"id":21,"type":12,"linkType":22},{"sys":13706},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13708,"metaTitle":412,"metaDescription":413,"mainTitle":13709,"subtitle":432,"heroImage":13724,"ctaButton":455,"ctaLink":456},[411],{"data":13710,"content":13711,"nodeType":74},{},[13712,13718],{"data":13713,"content":13714,"nodeType":424},{},[13715],{"data":13716,"marks":13717,"value":423,"nodeType":82},{},[],{"data":13719,"content":13720,"nodeType":87},{},[13721],{"data":13722,"marks":13723,"value":431,"nodeType":82},{},[],{"metadata":13725,"sys":13728,"fields":13733},{"tags":13726,"concepts":13727},[],[],{"space":13729,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13731,"publishedVersion":62,"revision":44,"locale":29},{"sys":13730},{"type":12,"linkType":13,"id":14},{"sys":13732},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13734},{"url":447,"details":13735,"fileName":453,"contentType":454},{"size":449,"image":13736},{"width":451,"height":452},{"sys":13738,"fields":13741},{"id":13739,"createdAt":13740},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":13742,"slug":13743,"articleIntro":13742,"category":13744},"Compte 101 - Capital","compte-101-capital",[13745],{"metadata":13746,"sys":13749,"fields":13756},{"tags":13747,"concepts":13748},[],[],{"space":13750,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13752,"publishedVersion":402,"revision":62,"contentType":13754,"locale":29},{"sys":13751},{"type":12,"linkType":13,"id":14},{"sys":13753},{"id":21,"type":12,"linkType":22},{"sys":13755},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13757,"metaTitle":412,"metaDescription":413,"mainTitle":13758,"subtitle":432,"heroImage":13773,"ctaButton":455,"ctaLink":456},[411],{"data":13759,"content":13760,"nodeType":74},{},[13761,13767],{"data":13762,"content":13763,"nodeType":424},{},[13764],{"data":13765,"marks":13766,"value":423,"nodeType":82},{},[],{"data":13768,"content":13769,"nodeType":87},{},[13770],{"data":13771,"marks":13772,"value":431,"nodeType":82},{},[],{"metadata":13774,"sys":13777,"fields":13782},{"tags":13775,"concepts":13776},[],[],{"space":13778,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13780,"publishedVersion":62,"revision":44,"locale":29},{"sys":13779},{"type":12,"linkType":13,"id":14},{"sys":13781},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13783},{"url":447,"details":13784,"fileName":453,"contentType":454},{"size":449,"image":13785},{"width":451,"height":452},{"sys":13787,"fields":13790},{"id":13788,"createdAt":13789},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":13791,"slug":13792,"articleIntro":13791,"category":13793},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[13794],{"metadata":13795,"sys":13798,"fields":13805},{"tags":13796,"concepts":13797},[],[],{"space":13799,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13801,"publishedVersion":402,"revision":62,"contentType":13803,"locale":29},{"sys":13800},{"type":12,"linkType":13,"id":14},{"sys":13802},{"id":21,"type":12,"linkType":22},{"sys":13804},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13806,"metaTitle":412,"metaDescription":413,"mainTitle":13807,"subtitle":432,"heroImage":13822,"ctaButton":455,"ctaLink":456},[411],{"data":13808,"content":13809,"nodeType":74},{},[13810,13816],{"data":13811,"content":13812,"nodeType":424},{},[13813],{"data":13814,"marks":13815,"value":423,"nodeType":82},{},[],{"data":13817,"content":13818,"nodeType":87},{},[13819],{"data":13820,"marks":13821,"value":431,"nodeType":82},{},[],{"metadata":13823,"sys":13826,"fields":13831},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13829,"publishedVersion":62,"revision":44,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13832},{"url":447,"details":13833,"fileName":453,"contentType":454},{"size":449,"image":13834},{"width":451,"height":452},{"sys":13836,"fields":13839},{"id":13837,"createdAt":13838},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":13840,"slug":13841,"articleIntro":13840,"category":13842},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[13843],{"metadata":13844,"sys":13847,"fields":13854},{"tags":13845,"concepts":13846},[],[],{"space":13848,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13850,"publishedVersion":402,"revision":62,"contentType":13852,"locale":29},{"sys":13849},{"type":12,"linkType":13,"id":14},{"sys":13851},{"id":21,"type":12,"linkType":22},{"sys":13853},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13855,"metaTitle":412,"metaDescription":413,"mainTitle":13856,"subtitle":432,"heroImage":13871,"ctaButton":455,"ctaLink":456},[411],{"data":13857,"content":13858,"nodeType":74},{},[13859,13865],{"data":13860,"content":13861,"nodeType":424},{},[13862],{"data":13863,"marks":13864,"value":423,"nodeType":82},{},[],{"data":13866,"content":13867,"nodeType":87},{},[13868],{"data":13869,"marks":13870,"value":431,"nodeType":82},{},[],{"metadata":13872,"sys":13875,"fields":13880},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13878,"publishedVersion":62,"revision":44,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13881},{"url":447,"details":13882,"fileName":453,"contentType":454},{"size":449,"image":13883},{"width":451,"height":452},{"sys":13885,"fields":13888},{"id":13886,"createdAt":13887},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":13889,"slug":13890,"articleIntro":13889,"category":13891},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[13892],{"metadata":13893,"sys":13896,"fields":13903},{"tags":13894,"concepts":13895},[],[],{"space":13897,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13899,"publishedVersion":402,"revision":62,"contentType":13901,"locale":29},{"sys":13898},{"type":12,"linkType":13,"id":14},{"sys":13900},{"id":21,"type":12,"linkType":22},{"sys":13902},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13904,"metaTitle":412,"metaDescription":413,"mainTitle":13905,"subtitle":432,"heroImage":13920,"ctaButton":455,"ctaLink":456},[411],{"data":13906,"content":13907,"nodeType":74},{},[13908,13914],{"data":13909,"content":13910,"nodeType":424},{},[13911],{"data":13912,"marks":13913,"value":423,"nodeType":82},{},[],{"data":13915,"content":13916,"nodeType":87},{},[13917],{"data":13918,"marks":13919,"value":431,"nodeType":82},{},[],{"metadata":13921,"sys":13924,"fields":13929},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13927,"publishedVersion":62,"revision":44,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13930},{"url":447,"details":13931,"fileName":453,"contentType":454},{"size":449,"image":13932},{"width":451,"height":452},{"sys":13934,"fields":13937},{"id":13935,"createdAt":13936},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":13938,"slug":13939,"articleIntro":13938,"category":13940},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[13941],{"metadata":13942,"sys":13945,"fields":13952},{"tags":13943,"concepts":13944},[],[],{"space":13946,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13948,"publishedVersion":402,"revision":62,"contentType":13950,"locale":29},{"sys":13947},{"type":12,"linkType":13,"id":14},{"sys":13949},{"id":21,"type":12,"linkType":22},{"sys":13951},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":13953,"metaTitle":412,"metaDescription":413,"mainTitle":13954,"subtitle":432,"heroImage":13969,"ctaButton":455,"ctaLink":456},[411],{"data":13955,"content":13956,"nodeType":74},{},[13957,13963],{"data":13958,"content":13959,"nodeType":424},{},[13960],{"data":13961,"marks":13962,"value":423,"nodeType":82},{},[],{"data":13964,"content":13965,"nodeType":87},{},[13966],{"data":13967,"marks":13968,"value":431,"nodeType":82},{},[],{"metadata":13970,"sys":13973,"fields":13978},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":13976,"publishedVersion":62,"revision":44,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":13979},{"url":447,"details":13980,"fileName":453,"contentType":454},{"size":449,"image":13981},{"width":451,"height":452},{"sys":13983,"fields":13986},{"id":13984,"createdAt":13985},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":13987,"slug":13988,"articleIntro":13987,"category":13989},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[13990],{"metadata":13991,"sys":13994,"fields":14001},{"tags":13992,"concepts":13993},[],[],{"space":13995,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":13997,"publishedVersion":402,"revision":62,"contentType":13999,"locale":29},{"sys":13996},{"type":12,"linkType":13,"id":14},{"sys":13998},{"id":21,"type":12,"linkType":22},{"sys":14000},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14002,"metaTitle":412,"metaDescription":413,"mainTitle":14003,"subtitle":432,"heroImage":14018,"ctaButton":455,"ctaLink":456},[411],{"data":14004,"content":14005,"nodeType":74},{},[14006,14012],{"data":14007,"content":14008,"nodeType":424},{},[14009],{"data":14010,"marks":14011,"value":423,"nodeType":82},{},[],{"data":14013,"content":14014,"nodeType":87},{},[14015],{"data":14016,"marks":14017,"value":431,"nodeType":82},{},[],{"metadata":14019,"sys":14022,"fields":14027},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14025,"publishedVersion":62,"revision":44,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14028},{"url":447,"details":14029,"fileName":453,"contentType":454},{"size":449,"image":14030},{"width":451,"height":452},{"sys":14032,"fields":14035},{"id":14033,"createdAt":14034},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":14036,"slug":14037,"articleIntro":14036,"category":14038},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[14039],{"metadata":14040,"sys":14043,"fields":14050},{"tags":14041,"concepts":14042},[],[],{"space":14044,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14046,"publishedVersion":402,"revision":62,"contentType":14048,"locale":29},{"sys":14045},{"type":12,"linkType":13,"id":14},{"sys":14047},{"id":21,"type":12,"linkType":22},{"sys":14049},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14051,"metaTitle":412,"metaDescription":413,"mainTitle":14052,"subtitle":432,"heroImage":14067,"ctaButton":455,"ctaLink":456},[411],{"data":14053,"content":14054,"nodeType":74},{},[14055,14061],{"data":14056,"content":14057,"nodeType":424},{},[14058],{"data":14059,"marks":14060,"value":423,"nodeType":82},{},[],{"data":14062,"content":14063,"nodeType":87},{},[14064],{"data":14065,"marks":14066,"value":431,"nodeType":82},{},[],{"metadata":14068,"sys":14071,"fields":14076},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14074,"publishedVersion":62,"revision":44,"locale":29},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14077},{"url":447,"details":14078,"fileName":453,"contentType":454},{"size":449,"image":14079},{"width":451,"height":452},{"sys":14081,"fields":14084},{"id":14082,"createdAt":14083},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":14085,"slug":14086,"articleIntro":-1,"category":14087},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[14088],{"metadata":14089,"sys":14092,"fields":14099},{"tags":14090,"concepts":14091},[],[],{"space":14093,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14095,"publishedVersion":402,"revision":62,"contentType":14097,"locale":29},{"sys":14094},{"type":12,"linkType":13,"id":14},{"sys":14096},{"id":21,"type":12,"linkType":22},{"sys":14098},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14100,"metaTitle":412,"metaDescription":413,"mainTitle":14101,"subtitle":432,"heroImage":14116,"ctaButton":455,"ctaLink":456},[411],{"data":14102,"content":14103,"nodeType":74},{},[14104,14110],{"data":14105,"content":14106,"nodeType":424},{},[14107],{"data":14108,"marks":14109,"value":423,"nodeType":82},{},[],{"data":14111,"content":14112,"nodeType":87},{},[14113],{"data":14114,"marks":14115,"value":431,"nodeType":82},{},[],{"metadata":14117,"sys":14120,"fields":14125},{"tags":14118,"concepts":14119},[],[],{"space":14121,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14123,"publishedVersion":62,"revision":44,"locale":29},{"sys":14122},{"type":12,"linkType":13,"id":14},{"sys":14124},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14126},{"url":447,"details":14127,"fileName":453,"contentType":454},{"size":449,"image":14128},{"width":451,"height":452},{"sys":14130,"fields":14133},{"id":14131,"createdAt":14132},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":14134,"slug":14135,"articleIntro":14134,"category":14136},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[14137],{"metadata":14138,"sys":14141,"fields":14148},{"tags":14139,"concepts":14140},[],[],{"space":14142,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14144,"publishedVersion":402,"revision":62,"contentType":14146,"locale":29},{"sys":14143},{"type":12,"linkType":13,"id":14},{"sys":14145},{"id":21,"type":12,"linkType":22},{"sys":14147},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14149,"metaTitle":412,"metaDescription":413,"mainTitle":14150,"subtitle":432,"heroImage":14165,"ctaButton":455,"ctaLink":456},[411],{"data":14151,"content":14152,"nodeType":74},{},[14153,14159],{"data":14154,"content":14155,"nodeType":424},{},[14156],{"data":14157,"marks":14158,"value":423,"nodeType":82},{},[],{"data":14160,"content":14161,"nodeType":87},{},[14162],{"data":14163,"marks":14164,"value":431,"nodeType":82},{},[],{"metadata":14166,"sys":14169,"fields":14174},{"tags":14167,"concepts":14168},[],[],{"space":14170,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14172,"publishedVersion":62,"revision":44,"locale":29},{"sys":14171},{"type":12,"linkType":13,"id":14},{"sys":14173},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14175},{"url":447,"details":14176,"fileName":453,"contentType":454},{"size":449,"image":14177},{"width":451,"height":452},{"sys":14179,"fields":14182},{"id":14180,"createdAt":14181},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":14183,"slug":14184,"articleIntro":14183,"category":14185},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[14186],{"metadata":14187,"sys":14190,"fields":14197},{"tags":14188,"concepts":14189},[],[],{"space":14191,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14193,"publishedVersion":402,"revision":62,"contentType":14195,"locale":29},{"sys":14192},{"type":12,"linkType":13,"id":14},{"sys":14194},{"id":21,"type":12,"linkType":22},{"sys":14196},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14198,"metaTitle":412,"metaDescription":413,"mainTitle":14199,"subtitle":432,"heroImage":14214,"ctaButton":455,"ctaLink":456},[411],{"data":14200,"content":14201,"nodeType":74},{},[14202,14208],{"data":14203,"content":14204,"nodeType":424},{},[14205],{"data":14206,"marks":14207,"value":423,"nodeType":82},{},[],{"data":14209,"content":14210,"nodeType":87},{},[14211],{"data":14212,"marks":14213,"value":431,"nodeType":82},{},[],{"metadata":14215,"sys":14218,"fields":14223},{"tags":14216,"concepts":14217},[],[],{"space":14219,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14221,"publishedVersion":62,"revision":44,"locale":29},{"sys":14220},{"type":12,"linkType":13,"id":14},{"sys":14222},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14224},{"url":447,"details":14225,"fileName":453,"contentType":454},{"size":449,"image":14226},{"width":451,"height":452},{"sys":14228,"fields":14231},{"id":14229,"createdAt":14230},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":14232,"slug":14233,"articleIntro":14232,"category":14234},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[14235],{"metadata":14236,"sys":14239,"fields":14246},{"tags":14237,"concepts":14238},[],[],{"space":14240,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14242,"publishedVersion":402,"revision":62,"contentType":14244,"locale":29},{"sys":14241},{"type":12,"linkType":13,"id":14},{"sys":14243},{"id":21,"type":12,"linkType":22},{"sys":14245},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14247,"metaTitle":412,"metaDescription":413,"mainTitle":14248,"subtitle":432,"heroImage":14263,"ctaButton":455,"ctaLink":456},[411],{"data":14249,"content":14250,"nodeType":74},{},[14251,14257],{"data":14252,"content":14253,"nodeType":424},{},[14254],{"data":14255,"marks":14256,"value":423,"nodeType":82},{},[],{"data":14258,"content":14259,"nodeType":87},{},[14260],{"data":14261,"marks":14262,"value":431,"nodeType":82},{},[],{"metadata":14264,"sys":14267,"fields":14272},{"tags":14265,"concepts":14266},[],[],{"space":14268,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14270,"publishedVersion":62,"revision":44,"locale":29},{"sys":14269},{"type":12,"linkType":13,"id":14},{"sys":14271},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14273},{"url":447,"details":14274,"fileName":453,"contentType":454},{"size":449,"image":14275},{"width":451,"height":452},{"sys":14277,"fields":14280},{"id":14278,"createdAt":14279},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":14281,"slug":14282,"articleIntro":14281,"category":14283},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[14284],{"metadata":14285,"sys":14288,"fields":14295},{"tags":14286,"concepts":14287},[],[],{"space":14289,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14291,"publishedVersion":402,"revision":62,"contentType":14293,"locale":29},{"sys":14290},{"type":12,"linkType":13,"id":14},{"sys":14292},{"id":21,"type":12,"linkType":22},{"sys":14294},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14296,"metaTitle":412,"metaDescription":413,"mainTitle":14297,"subtitle":432,"heroImage":14312,"ctaButton":455,"ctaLink":456},[411],{"data":14298,"content":14299,"nodeType":74},{},[14300,14306],{"data":14301,"content":14302,"nodeType":424},{},[14303],{"data":14304,"marks":14305,"value":423,"nodeType":82},{},[],{"data":14307,"content":14308,"nodeType":87},{},[14309],{"data":14310,"marks":14311,"value":431,"nodeType":82},{},[],{"metadata":14313,"sys":14316,"fields":14321},{"tags":14314,"concepts":14315},[],[],{"space":14317,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14319,"publishedVersion":62,"revision":44,"locale":29},{"sys":14318},{"type":12,"linkType":13,"id":14},{"sys":14320},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14322},{"url":447,"details":14323,"fileName":453,"contentType":454},{"size":449,"image":14324},{"width":451,"height":452},{"sys":14326,"fields":14329},{"id":14327,"createdAt":14328},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":14330,"slug":14331,"articleIntro":-1,"category":14332},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[14333],{"metadata":14334,"sys":14337,"fields":14344},{"tags":14335,"concepts":14336},[],[],{"space":14338,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14340,"publishedVersion":402,"revision":62,"contentType":14342,"locale":29},{"sys":14339},{"type":12,"linkType":13,"id":14},{"sys":14341},{"id":21,"type":12,"linkType":22},{"sys":14343},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14345,"metaTitle":412,"metaDescription":413,"mainTitle":14346,"subtitle":432,"heroImage":14361,"ctaButton":455,"ctaLink":456},[411],{"data":14347,"content":14348,"nodeType":74},{},[14349,14355],{"data":14350,"content":14351,"nodeType":424},{},[14352],{"data":14353,"marks":14354,"value":423,"nodeType":82},{},[],{"data":14356,"content":14357,"nodeType":87},{},[14358],{"data":14359,"marks":14360,"value":431,"nodeType":82},{},[],{"metadata":14362,"sys":14365,"fields":14370},{"tags":14363,"concepts":14364},[],[],{"space":14366,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14368,"publishedVersion":62,"revision":44,"locale":29},{"sys":14367},{"type":12,"linkType":13,"id":14},{"sys":14369},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14371},{"url":447,"details":14372,"fileName":453,"contentType":454},{"size":449,"image":14373},{"width":451,"height":452},{"sys":14375,"fields":14378},{"id":14376,"createdAt":14377},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":14379,"slug":14380,"articleIntro":14379,"category":14381},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[14382],{"metadata":14383,"sys":14386,"fields":14393},{"tags":14384,"concepts":14385},[],[],{"space":14387,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14389,"publishedVersion":402,"revision":62,"contentType":14391,"locale":29},{"sys":14388},{"type":12,"linkType":13,"id":14},{"sys":14390},{"id":21,"type":12,"linkType":22},{"sys":14392},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14394,"metaTitle":412,"metaDescription":413,"mainTitle":14395,"subtitle":432,"heroImage":14410,"ctaButton":455,"ctaLink":456},[411],{"data":14396,"content":14397,"nodeType":74},{},[14398,14404],{"data":14399,"content":14400,"nodeType":424},{},[14401],{"data":14402,"marks":14403,"value":423,"nodeType":82},{},[],{"data":14405,"content":14406,"nodeType":87},{},[14407],{"data":14408,"marks":14409,"value":431,"nodeType":82},{},[],{"metadata":14411,"sys":14414,"fields":14419},{"tags":14412,"concepts":14413},[],[],{"space":14415,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14417,"publishedVersion":62,"revision":44,"locale":29},{"sys":14416},{"type":12,"linkType":13,"id":14},{"sys":14418},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14420},{"url":447,"details":14421,"fileName":453,"contentType":454},{"size":449,"image":14422},{"width":451,"height":452},{"sys":14424,"fields":14427},{"id":14425,"createdAt":14426},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":14428,"slug":14429,"articleIntro":14428,"category":14430},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[14431],{"metadata":14432,"sys":14435,"fields":14442},{"tags":14433,"concepts":14434},[],[],{"space":14436,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14438,"publishedVersion":402,"revision":62,"contentType":14440,"locale":29},{"sys":14437},{"type":12,"linkType":13,"id":14},{"sys":14439},{"id":21,"type":12,"linkType":22},{"sys":14441},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14443,"metaTitle":412,"metaDescription":413,"mainTitle":14444,"subtitle":432,"heroImage":14459,"ctaButton":455,"ctaLink":456},[411],{"data":14445,"content":14446,"nodeType":74},{},[14447,14453],{"data":14448,"content":14449,"nodeType":424},{},[14450],{"data":14451,"marks":14452,"value":423,"nodeType":82},{},[],{"data":14454,"content":14455,"nodeType":87},{},[14456],{"data":14457,"marks":14458,"value":431,"nodeType":82},{},[],{"metadata":14460,"sys":14463,"fields":14468},{"tags":14461,"concepts":14462},[],[],{"space":14464,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14466,"publishedVersion":62,"revision":44,"locale":29},{"sys":14465},{"type":12,"linkType":13,"id":14},{"sys":14467},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14469},{"url":447,"details":14470,"fileName":453,"contentType":454},{"size":449,"image":14471},{"width":451,"height":452},{"sys":14473,"fields":14476},{"id":14474,"createdAt":14475},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14477,"slug":14478,"articleIntro":14477,"category":14479},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14480],{"metadata":14481,"sys":14484,"fields":14491},{"tags":14482,"concepts":14483},[],[],{"space":14485,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14487,"publishedVersion":402,"revision":62,"contentType":14489,"locale":29},{"sys":14486},{"type":12,"linkType":13,"id":14},{"sys":14488},{"id":21,"type":12,"linkType":22},{"sys":14490},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14492,"metaTitle":412,"metaDescription":413,"mainTitle":14493,"subtitle":432,"heroImage":14508,"ctaButton":455,"ctaLink":456},[411],{"data":14494,"content":14495,"nodeType":74},{},[14496,14502],{"data":14497,"content":14498,"nodeType":424},{},[14499],{"data":14500,"marks":14501,"value":423,"nodeType":82},{},[],{"data":14503,"content":14504,"nodeType":87},{},[14505],{"data":14506,"marks":14507,"value":431,"nodeType":82},{},[],{"metadata":14509,"sys":14512,"fields":14517},{"tags":14510,"concepts":14511},[],[],{"space":14513,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14515,"publishedVersion":62,"revision":44,"locale":29},{"sys":14514},{"type":12,"linkType":13,"id":14},{"sys":14516},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14518},{"url":447,"details":14519,"fileName":453,"contentType":454},{"size":449,"image":14520},{"width":451,"height":452},{"sys":14522,"fields":14525},{"id":14523,"createdAt":14524},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":14526,"slug":14527,"articleIntro":14526,"category":14528},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[14529],{"metadata":14530,"sys":14533,"fields":14540},{"tags":14531,"concepts":14532},[],[],{"space":14534,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14536,"publishedVersion":402,"revision":62,"contentType":14538,"locale":29},{"sys":14535},{"type":12,"linkType":13,"id":14},{"sys":14537},{"id":21,"type":12,"linkType":22},{"sys":14539},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14541,"metaTitle":412,"metaDescription":413,"mainTitle":14542,"subtitle":432,"heroImage":14557,"ctaButton":455,"ctaLink":456},[411],{"data":14543,"content":14544,"nodeType":74},{},[14545,14551],{"data":14546,"content":14547,"nodeType":424},{},[14548],{"data":14549,"marks":14550,"value":423,"nodeType":82},{},[],{"data":14552,"content":14553,"nodeType":87},{},[14554],{"data":14555,"marks":14556,"value":431,"nodeType":82},{},[],{"metadata":14558,"sys":14561,"fields":14566},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14564,"publishedVersion":62,"revision":44,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14567},{"url":447,"details":14568,"fileName":453,"contentType":454},{"size":449,"image":14569},{"width":451,"height":452},{"sys":14571,"fields":14574},{"id":14572,"createdAt":14573},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":14575,"slug":14576,"articleIntro":14575,"category":14577},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[14578],{"metadata":14579,"sys":14582,"fields":14589},{"tags":14580,"concepts":14581},[],[],{"space":14583,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14585,"publishedVersion":402,"revision":62,"contentType":14587,"locale":29},{"sys":14584},{"type":12,"linkType":13,"id":14},{"sys":14586},{"id":21,"type":12,"linkType":22},{"sys":14588},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14590,"metaTitle":412,"metaDescription":413,"mainTitle":14591,"subtitle":432,"heroImage":14606,"ctaButton":455,"ctaLink":456},[411],{"data":14592,"content":14593,"nodeType":74},{},[14594,14600],{"data":14595,"content":14596,"nodeType":424},{},[14597],{"data":14598,"marks":14599,"value":423,"nodeType":82},{},[],{"data":14601,"content":14602,"nodeType":87},{},[14603],{"data":14604,"marks":14605,"value":431,"nodeType":82},{},[],{"metadata":14607,"sys":14610,"fields":14615},{"tags":14608,"concepts":14609},[],[],{"space":14611,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14613,"publishedVersion":62,"revision":44,"locale":29},{"sys":14612},{"type":12,"linkType":13,"id":14},{"sys":14614},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14616},{"url":447,"details":14617,"fileName":453,"contentType":454},{"size":449,"image":14618},{"width":451,"height":452},{"sys":14620,"fields":14623},{"id":14621,"createdAt":14622},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":14624,"slug":14625,"articleIntro":-1,"category":14626},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[14627],{"metadata":14628,"sys":14631,"fields":14638},{"tags":14629,"concepts":14630},[],[],{"space":14632,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14634,"publishedVersion":402,"revision":62,"contentType":14636,"locale":29},{"sys":14633},{"type":12,"linkType":13,"id":14},{"sys":14635},{"id":21,"type":12,"linkType":22},{"sys":14637},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14639,"metaTitle":412,"metaDescription":413,"mainTitle":14640,"subtitle":432,"heroImage":14655,"ctaButton":455,"ctaLink":456},[411],{"data":14641,"content":14642,"nodeType":74},{},[14643,14649],{"data":14644,"content":14645,"nodeType":424},{},[14646],{"data":14647,"marks":14648,"value":423,"nodeType":82},{},[],{"data":14650,"content":14651,"nodeType":87},{},[14652],{"data":14653,"marks":14654,"value":431,"nodeType":82},{},[],{"metadata":14656,"sys":14659,"fields":14664},{"tags":14657,"concepts":14658},[],[],{"space":14660,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14662,"publishedVersion":62,"revision":44,"locale":29},{"sys":14661},{"type":12,"linkType":13,"id":14},{"sys":14663},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14665},{"url":447,"details":14666,"fileName":453,"contentType":454},{"size":449,"image":14667},{"width":451,"height":452},{"sys":14669,"fields":14672},{"id":14670,"createdAt":14671},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":14673,"slug":14674,"articleIntro":14673,"category":14675},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[14676],{"metadata":14677,"sys":14680,"fields":14687},{"tags":14678,"concepts":14679},[],[],{"space":14681,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14683,"publishedVersion":402,"revision":62,"contentType":14685,"locale":29},{"sys":14682},{"type":12,"linkType":13,"id":14},{"sys":14684},{"id":21,"type":12,"linkType":22},{"sys":14686},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14688,"metaTitle":412,"metaDescription":413,"mainTitle":14689,"subtitle":432,"heroImage":14704,"ctaButton":455,"ctaLink":456},[411],{"data":14690,"content":14691,"nodeType":74},{},[14692,14698],{"data":14693,"content":14694,"nodeType":424},{},[14695],{"data":14696,"marks":14697,"value":423,"nodeType":82},{},[],{"data":14699,"content":14700,"nodeType":87},{},[14701],{"data":14702,"marks":14703,"value":431,"nodeType":82},{},[],{"metadata":14705,"sys":14708,"fields":14713},{"tags":14706,"concepts":14707},[],[],{"space":14709,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14711,"publishedVersion":62,"revision":44,"locale":29},{"sys":14710},{"type":12,"linkType":13,"id":14},{"sys":14712},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14714},{"url":447,"details":14715,"fileName":453,"contentType":454},{"size":449,"image":14716},{"width":451,"height":452},{"sys":14718,"fields":14721},{"id":14719,"createdAt":14720},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":14722,"slug":14723,"articleIntro":-1,"category":14724},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[14725],{"metadata":14726,"sys":14729,"fields":14736},{"tags":14727,"concepts":14728},[],[],{"space":14730,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14732,"publishedVersion":402,"revision":62,"contentType":14734,"locale":29},{"sys":14731},{"type":12,"linkType":13,"id":14},{"sys":14733},{"id":21,"type":12,"linkType":22},{"sys":14735},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14737,"metaTitle":412,"metaDescription":413,"mainTitle":14738,"subtitle":432,"heroImage":14753,"ctaButton":455,"ctaLink":456},[411],{"data":14739,"content":14740,"nodeType":74},{},[14741,14747],{"data":14742,"content":14743,"nodeType":424},{},[14744],{"data":14745,"marks":14746,"value":423,"nodeType":82},{},[],{"data":14748,"content":14749,"nodeType":87},{},[14750],{"data":14751,"marks":14752,"value":431,"nodeType":82},{},[],{"metadata":14754,"sys":14757,"fields":14762},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14760,"publishedVersion":62,"revision":44,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14763},{"url":447,"details":14764,"fileName":453,"contentType":454},{"size":449,"image":14765},{"width":451,"height":452},{"sys":14767,"fields":14770},{"id":14768,"createdAt":14769},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":14771,"slug":14772,"articleIntro":14771,"category":14773},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[14774],{"metadata":14775,"sys":14778,"fields":14785},{"tags":14776,"concepts":14777},[],[],{"space":14779,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14781,"publishedVersion":402,"revision":62,"contentType":14783,"locale":29},{"sys":14780},{"type":12,"linkType":13,"id":14},{"sys":14782},{"id":21,"type":12,"linkType":22},{"sys":14784},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14786,"metaTitle":412,"metaDescription":413,"mainTitle":14787,"subtitle":432,"heroImage":14802,"ctaButton":455,"ctaLink":456},[411],{"data":14788,"content":14789,"nodeType":74},{},[14790,14796],{"data":14791,"content":14792,"nodeType":424},{},[14793],{"data":14794,"marks":14795,"value":423,"nodeType":82},{},[],{"data":14797,"content":14798,"nodeType":87},{},[14799],{"data":14800,"marks":14801,"value":431,"nodeType":82},{},[],{"metadata":14803,"sys":14806,"fields":14811},{"tags":14804,"concepts":14805},[],[],{"space":14807,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14809,"publishedVersion":62,"revision":44,"locale":29},{"sys":14808},{"type":12,"linkType":13,"id":14},{"sys":14810},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14812},{"url":447,"details":14813,"fileName":453,"contentType":454},{"size":449,"image":14814},{"width":451,"height":452},{"sys":14816,"fields":14819},{"id":14817,"createdAt":14818},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":14820,"slug":14821,"articleIntro":14820,"category":14822},"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",[14823],{"metadata":14824,"sys":14827,"fields":14834},{"tags":14825,"concepts":14826},[],[],{"space":14828,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14830,"publishedVersion":402,"revision":62,"contentType":14832,"locale":29},{"sys":14829},{"type":12,"linkType":13,"id":14},{"sys":14831},{"id":21,"type":12,"linkType":22},{"sys":14833},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14835,"metaTitle":412,"metaDescription":413,"mainTitle":14836,"subtitle":432,"heroImage":14851,"ctaButton":455,"ctaLink":456},[411],{"data":14837,"content":14838,"nodeType":74},{},[14839,14845],{"data":14840,"content":14841,"nodeType":424},{},[14842],{"data":14843,"marks":14844,"value":423,"nodeType":82},{},[],{"data":14846,"content":14847,"nodeType":87},{},[14848],{"data":14849,"marks":14850,"value":431,"nodeType":82},{},[],{"metadata":14852,"sys":14855,"fields":14860},{"tags":14853,"concepts":14854},[],[],{"space":14856,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14858,"publishedVersion":62,"revision":44,"locale":29},{"sys":14857},{"type":12,"linkType":13,"id":14},{"sys":14859},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14861},{"url":447,"details":14862,"fileName":453,"contentType":454},{"size":449,"image":14863},{"width":451,"height":452},{"sys":14865,"fields":14868},{"id":14866,"createdAt":14867},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":14869,"slug":14870,"articleIntro":14869,"category":14871},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[14872],{"metadata":14873,"sys":14876,"fields":14883},{"tags":14874,"concepts":14875},[],[],{"space":14877,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14879,"publishedVersion":402,"revision":62,"contentType":14881,"locale":29},{"sys":14878},{"type":12,"linkType":13,"id":14},{"sys":14880},{"id":21,"type":12,"linkType":22},{"sys":14882},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14884,"metaTitle":412,"metaDescription":413,"mainTitle":14885,"subtitle":432,"heroImage":14900,"ctaButton":455,"ctaLink":456},[411],{"data":14886,"content":14887,"nodeType":74},{},[14888,14894],{"data":14889,"content":14890,"nodeType":424},{},[14891],{"data":14892,"marks":14893,"value":423,"nodeType":82},{},[],{"data":14895,"content":14896,"nodeType":87},{},[14897],{"data":14898,"marks":14899,"value":431,"nodeType":82},{},[],{"metadata":14901,"sys":14904,"fields":14909},{"tags":14902,"concepts":14903},[],[],{"space":14905,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14907,"publishedVersion":62,"revision":44,"locale":29},{"sys":14906},{"type":12,"linkType":13,"id":14},{"sys":14908},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14910},{"url":447,"details":14911,"fileName":453,"contentType":454},{"size":449,"image":14912},{"width":451,"height":452},{"sys":14914,"fields":14917},{"id":14915,"createdAt":14916},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":14918,"slug":14919,"articleIntro":14918,"category":14920},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[14921],{"metadata":14922,"sys":14925,"fields":14932},{"tags":14923,"concepts":14924},[],[],{"space":14926,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14928,"publishedVersion":402,"revision":62,"contentType":14930,"locale":29},{"sys":14927},{"type":12,"linkType":13,"id":14},{"sys":14929},{"id":21,"type":12,"linkType":22},{"sys":14931},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14933,"metaTitle":412,"metaDescription":413,"mainTitle":14934,"subtitle":432,"heroImage":14949,"ctaButton":455,"ctaLink":456},[411],{"data":14935,"content":14936,"nodeType":74},{},[14937,14943],{"data":14938,"content":14939,"nodeType":424},{},[14940],{"data":14941,"marks":14942,"value":423,"nodeType":82},{},[],{"data":14944,"content":14945,"nodeType":87},{},[14946],{"data":14947,"marks":14948,"value":431,"nodeType":82},{},[],{"metadata":14950,"sys":14953,"fields":14958},{"tags":14951,"concepts":14952},[],[],{"space":14954,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":14956,"publishedVersion":62,"revision":44,"locale":29},{"sys":14955},{"type":12,"linkType":13,"id":14},{"sys":14957},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":14959},{"url":447,"details":14960,"fileName":453,"contentType":454},{"size":449,"image":14961},{"width":451,"height":452},{"sys":14963,"fields":14966},{"id":14964,"createdAt":14965},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":14967,"slug":14968,"articleIntro":-1,"category":14969},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[14970],{"metadata":14971,"sys":14974,"fields":14981},{"tags":14972,"concepts":14973},[],[],{"space":14975,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":14977,"publishedVersion":402,"revision":62,"contentType":14979,"locale":29},{"sys":14976},{"type":12,"linkType":13,"id":14},{"sys":14978},{"id":21,"type":12,"linkType":22},{"sys":14980},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":14982,"metaTitle":412,"metaDescription":413,"mainTitle":14983,"subtitle":432,"heroImage":14998,"ctaButton":455,"ctaLink":456},[411],{"data":14984,"content":14985,"nodeType":74},{},[14986,14992],{"data":14987,"content":14988,"nodeType":424},{},[14989],{"data":14990,"marks":14991,"value":423,"nodeType":82},{},[],{"data":14993,"content":14994,"nodeType":87},{},[14995],{"data":14996,"marks":14997,"value":431,"nodeType":82},{},[],{"metadata":14999,"sys":15002,"fields":15007},{"tags":15000,"concepts":15001},[],[],{"space":15003,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15005,"publishedVersion":62,"revision":44,"locale":29},{"sys":15004},{"type":12,"linkType":13,"id":14},{"sys":15006},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15008},{"url":447,"details":15009,"fileName":453,"contentType":454},{"size":449,"image":15010},{"width":451,"height":452},{"sys":15012,"fields":15015},{"id":15013,"createdAt":15014},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":15016,"slug":15017,"articleIntro":15016,"category":15018},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[15019],{"metadata":15020,"sys":15023,"fields":15030},{"tags":15021,"concepts":15022},[],[],{"space":15024,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15026,"publishedVersion":402,"revision":62,"contentType":15028,"locale":29},{"sys":15025},{"type":12,"linkType":13,"id":14},{"sys":15027},{"id":21,"type":12,"linkType":22},{"sys":15029},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15031,"metaTitle":412,"metaDescription":413,"mainTitle":15032,"subtitle":432,"heroImage":15047,"ctaButton":455,"ctaLink":456},[411],{"data":15033,"content":15034,"nodeType":74},{},[15035,15041],{"data":15036,"content":15037,"nodeType":424},{},[15038],{"data":15039,"marks":15040,"value":423,"nodeType":82},{},[],{"data":15042,"content":15043,"nodeType":87},{},[15044],{"data":15045,"marks":15046,"value":431,"nodeType":82},{},[],{"metadata":15048,"sys":15051,"fields":15056},{"tags":15049,"concepts":15050},[],[],{"space":15052,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15054,"publishedVersion":62,"revision":44,"locale":29},{"sys":15053},{"type":12,"linkType":13,"id":14},{"sys":15055},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15057},{"url":447,"details":15058,"fileName":453,"contentType":454},{"size":449,"image":15059},{"width":451,"height":452},{"sys":15061,"fields":15064},{"id":15062,"createdAt":15063},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":15065,"slug":15066,"articleIntro":15065,"category":15067},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[15068],{"metadata":15069,"sys":15072,"fields":15079},{"tags":15070,"concepts":15071},[],[],{"space":15073,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15075,"publishedVersion":402,"revision":62,"contentType":15077,"locale":29},{"sys":15074},{"type":12,"linkType":13,"id":14},{"sys":15076},{"id":21,"type":12,"linkType":22},{"sys":15078},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15080,"metaTitle":412,"metaDescription":413,"mainTitle":15081,"subtitle":432,"heroImage":15096,"ctaButton":455,"ctaLink":456},[411],{"data":15082,"content":15083,"nodeType":74},{},[15084,15090],{"data":15085,"content":15086,"nodeType":424},{},[15087],{"data":15088,"marks":15089,"value":423,"nodeType":82},{},[],{"data":15091,"content":15092,"nodeType":87},{},[15093],{"data":15094,"marks":15095,"value":431,"nodeType":82},{},[],{"metadata":15097,"sys":15100,"fields":15105},{"tags":15098,"concepts":15099},[],[],{"space":15101,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15103,"publishedVersion":62,"revision":44,"locale":29},{"sys":15102},{"type":12,"linkType":13,"id":14},{"sys":15104},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15106},{"url":447,"details":15107,"fileName":453,"contentType":454},{"size":449,"image":15108},{"width":451,"height":452},{"sys":15110,"fields":15113},{"id":15111,"createdAt":15112},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":15114,"slug":15115,"articleIntro":15114,"category":15116},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[15117],{"metadata":15118,"sys":15121,"fields":15128},{"tags":15119,"concepts":15120},[],[],{"space":15122,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15124,"publishedVersion":402,"revision":62,"contentType":15126,"locale":29},{"sys":15123},{"type":12,"linkType":13,"id":14},{"sys":15125},{"id":21,"type":12,"linkType":22},{"sys":15127},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15129,"metaTitle":412,"metaDescription":413,"mainTitle":15130,"subtitle":432,"heroImage":15145,"ctaButton":455,"ctaLink":456},[411],{"data":15131,"content":15132,"nodeType":74},{},[15133,15139],{"data":15134,"content":15135,"nodeType":424},{},[15136],{"data":15137,"marks":15138,"value":423,"nodeType":82},{},[],{"data":15140,"content":15141,"nodeType":87},{},[15142],{"data":15143,"marks":15144,"value":431,"nodeType":82},{},[],{"metadata":15146,"sys":15149,"fields":15154},{"tags":15147,"concepts":15148},[],[],{"space":15150,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15152,"publishedVersion":62,"revision":44,"locale":29},{"sys":15151},{"type":12,"linkType":13,"id":14},{"sys":15153},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15155},{"url":447,"details":15156,"fileName":453,"contentType":454},{"size":449,"image":15157},{"width":451,"height":452},{"sys":15159,"fields":15162},{"id":15160,"createdAt":15161},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":15163,"slug":15164,"articleIntro":15163,"category":15165},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[15166],{"metadata":15167,"sys":15170,"fields":15177},{"tags":15168,"concepts":15169},[],[],{"space":15171,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15173,"publishedVersion":402,"revision":62,"contentType":15175,"locale":29},{"sys":15172},{"type":12,"linkType":13,"id":14},{"sys":15174},{"id":21,"type":12,"linkType":22},{"sys":15176},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15178,"metaTitle":412,"metaDescription":413,"mainTitle":15179,"subtitle":432,"heroImage":15194,"ctaButton":455,"ctaLink":456},[411],{"data":15180,"content":15181,"nodeType":74},{},[15182,15188],{"data":15183,"content":15184,"nodeType":424},{},[15185],{"data":15186,"marks":15187,"value":423,"nodeType":82},{},[],{"data":15189,"content":15190,"nodeType":87},{},[15191],{"data":15192,"marks":15193,"value":431,"nodeType":82},{},[],{"metadata":15195,"sys":15198,"fields":15203},{"tags":15196,"concepts":15197},[],[],{"space":15199,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15201,"publishedVersion":62,"revision":44,"locale":29},{"sys":15200},{"type":12,"linkType":13,"id":14},{"sys":15202},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15204},{"url":447,"details":15205,"fileName":453,"contentType":454},{"size":449,"image":15206},{"width":451,"height":452},{"sys":15208,"fields":15211},{"id":15209,"createdAt":15210},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":15212,"slug":15213,"articleIntro":-1,"category":15214},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[15215],{"metadata":15216,"sys":15219,"fields":15226},{"tags":15217,"concepts":15218},[],[],{"space":15220,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15222,"publishedVersion":402,"revision":62,"contentType":15224,"locale":29},{"sys":15221},{"type":12,"linkType":13,"id":14},{"sys":15223},{"id":21,"type":12,"linkType":22},{"sys":15225},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15227,"metaTitle":412,"metaDescription":413,"mainTitle":15228,"subtitle":432,"heroImage":15243,"ctaButton":455,"ctaLink":456},[411],{"data":15229,"content":15230,"nodeType":74},{},[15231,15237],{"data":15232,"content":15233,"nodeType":424},{},[15234],{"data":15235,"marks":15236,"value":423,"nodeType":82},{},[],{"data":15238,"content":15239,"nodeType":87},{},[15240],{"data":15241,"marks":15242,"value":431,"nodeType":82},{},[],{"metadata":15244,"sys":15247,"fields":15252},{"tags":15245,"concepts":15246},[],[],{"space":15248,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15250,"publishedVersion":62,"revision":44,"locale":29},{"sys":15249},{"type":12,"linkType":13,"id":14},{"sys":15251},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15253},{"url":447,"details":15254,"fileName":453,"contentType":454},{"size":449,"image":15255},{"width":451,"height":452},{"sys":15257,"fields":15260},{"id":15258,"createdAt":15259},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":15261,"slug":15262,"articleIntro":15261,"category":15263},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[15264],{"metadata":15265,"sys":15268,"fields":15275},{"tags":15266,"concepts":15267},[],[],{"space":15269,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15271,"publishedVersion":402,"revision":62,"contentType":15273,"locale":29},{"sys":15270},{"type":12,"linkType":13,"id":14},{"sys":15272},{"id":21,"type":12,"linkType":22},{"sys":15274},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15276,"metaTitle":412,"metaDescription":413,"mainTitle":15277,"subtitle":432,"heroImage":15292,"ctaButton":455,"ctaLink":456},[411],{"data":15278,"content":15279,"nodeType":74},{},[15280,15286],{"data":15281,"content":15282,"nodeType":424},{},[15283],{"data":15284,"marks":15285,"value":423,"nodeType":82},{},[],{"data":15287,"content":15288,"nodeType":87},{},[15289],{"data":15290,"marks":15291,"value":431,"nodeType":82},{},[],{"metadata":15293,"sys":15296,"fields":15301},{"tags":15294,"concepts":15295},[],[],{"space":15297,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15299,"publishedVersion":62,"revision":44,"locale":29},{"sys":15298},{"type":12,"linkType":13,"id":14},{"sys":15300},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15302},{"url":447,"details":15303,"fileName":453,"contentType":454},{"size":449,"image":15304},{"width":451,"height":452},{"sys":15306,"fields":15309},{"id":15307,"createdAt":15308},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":15310,"slug":15311,"articleIntro":15310,"category":15312},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[15313],{"metadata":15314,"sys":15317,"fields":15324},{"tags":15315,"concepts":15316},[],[],{"space":15318,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15320,"publishedVersion":402,"revision":62,"contentType":15322,"locale":29},{"sys":15319},{"type":12,"linkType":13,"id":14},{"sys":15321},{"id":21,"type":12,"linkType":22},{"sys":15323},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15325,"metaTitle":412,"metaDescription":413,"mainTitle":15326,"subtitle":432,"heroImage":15341,"ctaButton":455,"ctaLink":456},[411],{"data":15327,"content":15328,"nodeType":74},{},[15329,15335],{"data":15330,"content":15331,"nodeType":424},{},[15332],{"data":15333,"marks":15334,"value":423,"nodeType":82},{},[],{"data":15336,"content":15337,"nodeType":87},{},[15338],{"data":15339,"marks":15340,"value":431,"nodeType":82},{},[],{"metadata":15342,"sys":15345,"fields":15350},{"tags":15343,"concepts":15344},[],[],{"space":15346,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15348,"publishedVersion":62,"revision":44,"locale":29},{"sys":15347},{"type":12,"linkType":13,"id":14},{"sys":15349},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15351},{"url":447,"details":15352,"fileName":453,"contentType":454},{"size":449,"image":15353},{"width":451,"height":452},{"sys":15355,"fields":15358},{"id":15356,"createdAt":15357},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":15359,"slug":15360,"articleIntro":-1,"category":15361},"Compte 628 - Divers","compte-628-divers",[15362],{"metadata":15363,"sys":15366,"fields":15373},{"tags":15364,"concepts":15365},[],[],{"space":15367,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15369,"publishedVersion":402,"revision":62,"contentType":15371,"locale":29},{"sys":15368},{"type":12,"linkType":13,"id":14},{"sys":15370},{"id":21,"type":12,"linkType":22},{"sys":15372},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15374,"metaTitle":412,"metaDescription":413,"mainTitle":15375,"subtitle":432,"heroImage":15390,"ctaButton":455,"ctaLink":456},[411],{"data":15376,"content":15377,"nodeType":74},{},[15378,15384],{"data":15379,"content":15380,"nodeType":424},{},[15381],{"data":15382,"marks":15383,"value":423,"nodeType":82},{},[],{"data":15385,"content":15386,"nodeType":87},{},[15387],{"data":15388,"marks":15389,"value":431,"nodeType":82},{},[],{"metadata":15391,"sys":15394,"fields":15399},{"tags":15392,"concepts":15393},[],[],{"space":15395,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15397,"publishedVersion":62,"revision":44,"locale":29},{"sys":15396},{"type":12,"linkType":13,"id":14},{"sys":15398},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15400},{"url":447,"details":15401,"fileName":453,"contentType":454},{"size":449,"image":15402},{"width":451,"height":452},{"sys":15404,"fields":15407},{"id":15405,"createdAt":15406},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":15408,"slug":15409,"articleIntro":15408,"category":15410},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[15411],{"metadata":15412,"sys":15415,"fields":15422},{"tags":15413,"concepts":15414},[],[],{"space":15416,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15418,"publishedVersion":402,"revision":62,"contentType":15420,"locale":29},{"sys":15417},{"type":12,"linkType":13,"id":14},{"sys":15419},{"id":21,"type":12,"linkType":22},{"sys":15421},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15423,"metaTitle":412,"metaDescription":413,"mainTitle":15424,"subtitle":432,"heroImage":15439,"ctaButton":455,"ctaLink":456},[411],{"data":15425,"content":15426,"nodeType":74},{},[15427,15433],{"data":15428,"content":15429,"nodeType":424},{},[15430],{"data":15431,"marks":15432,"value":423,"nodeType":82},{},[],{"data":15434,"content":15435,"nodeType":87},{},[15436],{"data":15437,"marks":15438,"value":431,"nodeType":82},{},[],{"metadata":15440,"sys":15443,"fields":15448},{"tags":15441,"concepts":15442},[],[],{"space":15444,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15446,"publishedVersion":62,"revision":44,"locale":29},{"sys":15445},{"type":12,"linkType":13,"id":14},{"sys":15447},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15449},{"url":447,"details":15450,"fileName":453,"contentType":454},{"size":449,"image":15451},{"width":451,"height":452},{"sys":15453,"fields":15456},{"id":15454,"createdAt":15455},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":15457,"slug":15458,"articleIntro":15457,"category":15459},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[15460],{"metadata":15461,"sys":15464,"fields":15471},{"tags":15462,"concepts":15463},[],[],{"space":15465,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15467,"publishedVersion":402,"revision":62,"contentType":15469,"locale":29},{"sys":15466},{"type":12,"linkType":13,"id":14},{"sys":15468},{"id":21,"type":12,"linkType":22},{"sys":15470},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15472,"metaTitle":412,"metaDescription":413,"mainTitle":15473,"subtitle":432,"heroImage":15488,"ctaButton":455,"ctaLink":456},[411],{"data":15474,"content":15475,"nodeType":74},{},[15476,15482],{"data":15477,"content":15478,"nodeType":424},{},[15479],{"data":15480,"marks":15481,"value":423,"nodeType":82},{},[],{"data":15483,"content":15484,"nodeType":87},{},[15485],{"data":15486,"marks":15487,"value":431,"nodeType":82},{},[],{"metadata":15489,"sys":15492,"fields":15497},{"tags":15490,"concepts":15491},[],[],{"space":15493,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15495,"publishedVersion":62,"revision":44,"locale":29},{"sys":15494},{"type":12,"linkType":13,"id":14},{"sys":15496},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15498},{"url":447,"details":15499,"fileName":453,"contentType":454},{"size":449,"image":15500},{"width":451,"height":452},{"sys":15502,"fields":15505},{"id":15503,"createdAt":15504},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":15506,"slug":15507,"articleIntro":15506,"category":15508},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[15509],{"metadata":15510,"sys":15513,"fields":15520},{"tags":15511,"concepts":15512},[],[],{"space":15514,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15516,"publishedVersion":402,"revision":62,"contentType":15518,"locale":29},{"sys":15515},{"type":12,"linkType":13,"id":14},{"sys":15517},{"id":21,"type":12,"linkType":22},{"sys":15519},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15521,"metaTitle":412,"metaDescription":413,"mainTitle":15522,"subtitle":432,"heroImage":15537,"ctaButton":455,"ctaLink":456},[411],{"data":15523,"content":15524,"nodeType":74},{},[15525,15531],{"data":15526,"content":15527,"nodeType":424},{},[15528],{"data":15529,"marks":15530,"value":423,"nodeType":82},{},[],{"data":15532,"content":15533,"nodeType":87},{},[15534],{"data":15535,"marks":15536,"value":431,"nodeType":82},{},[],{"metadata":15538,"sys":15541,"fields":15546},{"tags":15539,"concepts":15540},[],[],{"space":15542,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15544,"publishedVersion":62,"revision":44,"locale":29},{"sys":15543},{"type":12,"linkType":13,"id":14},{"sys":15545},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15547},{"url":447,"details":15548,"fileName":453,"contentType":454},{"size":449,"image":15549},{"width":451,"height":452},{"sys":15551,"fields":15554},{"id":15552,"createdAt":15553},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":15555,"slug":15556,"articleIntro":15555,"category":15557},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[15558],{"metadata":15559,"sys":15562,"fields":15569},{"tags":15560,"concepts":15561},[],[],{"space":15563,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15565,"publishedVersion":402,"revision":62,"contentType":15567,"locale":29},{"sys":15564},{"type":12,"linkType":13,"id":14},{"sys":15566},{"id":21,"type":12,"linkType":22},{"sys":15568},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15570,"metaTitle":412,"metaDescription":413,"mainTitle":15571,"subtitle":432,"heroImage":15586,"ctaButton":455,"ctaLink":456},[411],{"data":15572,"content":15573,"nodeType":74},{},[15574,15580],{"data":15575,"content":15576,"nodeType":424},{},[15577],{"data":15578,"marks":15579,"value":423,"nodeType":82},{},[],{"data":15581,"content":15582,"nodeType":87},{},[15583],{"data":15584,"marks":15585,"value":431,"nodeType":82},{},[],{"metadata":15587,"sys":15590,"fields":15595},{"tags":15588,"concepts":15589},[],[],{"space":15591,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15593,"publishedVersion":62,"revision":44,"locale":29},{"sys":15592},{"type":12,"linkType":13,"id":14},{"sys":15594},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15596},{"url":447,"details":15597,"fileName":453,"contentType":454},{"size":449,"image":15598},{"width":451,"height":452},{"sys":15600,"fields":15603},{"id":15601,"createdAt":15602},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":15604,"slug":15605,"articleIntro":15604,"category":15606},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[15607],{"metadata":15608,"sys":15611,"fields":15618},{"tags":15609,"concepts":15610},[],[],{"space":15612,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15614,"publishedVersion":402,"revision":62,"contentType":15616,"locale":29},{"sys":15613},{"type":12,"linkType":13,"id":14},{"sys":15615},{"id":21,"type":12,"linkType":22},{"sys":15617},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15619,"metaTitle":412,"metaDescription":413,"mainTitle":15620,"subtitle":432,"heroImage":15635,"ctaButton":455,"ctaLink":456},[411],{"data":15621,"content":15622,"nodeType":74},{},[15623,15629],{"data":15624,"content":15625,"nodeType":424},{},[15626],{"data":15627,"marks":15628,"value":423,"nodeType":82},{},[],{"data":15630,"content":15631,"nodeType":87},{},[15632],{"data":15633,"marks":15634,"value":431,"nodeType":82},{},[],{"metadata":15636,"sys":15639,"fields":15644},{"tags":15637,"concepts":15638},[],[],{"space":15640,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15642,"publishedVersion":62,"revision":44,"locale":29},{"sys":15641},{"type":12,"linkType":13,"id":14},{"sys":15643},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15645},{"url":447,"details":15646,"fileName":453,"contentType":454},{"size":449,"image":15647},{"width":451,"height":452},{"sys":15649,"fields":15652},{"id":15650,"createdAt":15651},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":15653,"slug":15654,"articleIntro":-1,"category":15655},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[15656],{"metadata":15657,"sys":15660,"fields":15667},{"tags":15658,"concepts":15659},[],[],{"space":15661,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15663,"publishedVersion":402,"revision":62,"contentType":15665,"locale":29},{"sys":15662},{"type":12,"linkType":13,"id":14},{"sys":15664},{"id":21,"type":12,"linkType":22},{"sys":15666},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15668,"metaTitle":412,"metaDescription":413,"mainTitle":15669,"subtitle":432,"heroImage":15684,"ctaButton":455,"ctaLink":456},[411],{"data":15670,"content":15671,"nodeType":74},{},[15672,15678],{"data":15673,"content":15674,"nodeType":424},{},[15675],{"data":15676,"marks":15677,"value":423,"nodeType":82},{},[],{"data":15679,"content":15680,"nodeType":87},{},[15681],{"data":15682,"marks":15683,"value":431,"nodeType":82},{},[],{"metadata":15685,"sys":15688,"fields":15693},{"tags":15686,"concepts":15687},[],[],{"space":15689,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15691,"publishedVersion":62,"revision":44,"locale":29},{"sys":15690},{"type":12,"linkType":13,"id":14},{"sys":15692},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15694},{"url":447,"details":15695,"fileName":453,"contentType":454},{"size":449,"image":15696},{"width":451,"height":452},{"sys":15698,"fields":15701},{"id":15699,"createdAt":15700},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":15702,"slug":15703,"articleIntro":15702,"category":15704},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[15705],{"metadata":15706,"sys":15709,"fields":15716},{"tags":15707,"concepts":15708},[],[],{"space":15710,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15712,"publishedVersion":402,"revision":62,"contentType":15714,"locale":29},{"sys":15711},{"type":12,"linkType":13,"id":14},{"sys":15713},{"id":21,"type":12,"linkType":22},{"sys":15715},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15717,"metaTitle":412,"metaDescription":413,"mainTitle":15718,"subtitle":432,"heroImage":15733,"ctaButton":455,"ctaLink":456},[411],{"data":15719,"content":15720,"nodeType":74},{},[15721,15727],{"data":15722,"content":15723,"nodeType":424},{},[15724],{"data":15725,"marks":15726,"value":423,"nodeType":82},{},[],{"data":15728,"content":15729,"nodeType":87},{},[15730],{"data":15731,"marks":15732,"value":431,"nodeType":82},{},[],{"metadata":15734,"sys":15737,"fields":15742},{"tags":15735,"concepts":15736},[],[],{"space":15738,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15740,"publishedVersion":62,"revision":44,"locale":29},{"sys":15739},{"type":12,"linkType":13,"id":14},{"sys":15741},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15743},{"url":447,"details":15744,"fileName":453,"contentType":454},{"size":449,"image":15745},{"width":451,"height":452},{"sys":15747,"fields":15750},{"id":15748,"createdAt":15749},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":15751,"slug":15752,"articleIntro":-1,"category":15753},"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",[15754],{"metadata":15755,"sys":15758,"fields":15765},{"tags":15756,"concepts":15757},[],[],{"space":15759,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15761,"publishedVersion":402,"revision":62,"contentType":15763,"locale":29},{"sys":15760},{"type":12,"linkType":13,"id":14},{"sys":15762},{"id":21,"type":12,"linkType":22},{"sys":15764},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15766,"metaTitle":412,"metaDescription":413,"mainTitle":15767,"subtitle":432,"heroImage":15782,"ctaButton":455,"ctaLink":456},[411],{"data":15768,"content":15769,"nodeType":74},{},[15770,15776],{"data":15771,"content":15772,"nodeType":424},{},[15773],{"data":15774,"marks":15775,"value":423,"nodeType":82},{},[],{"data":15777,"content":15778,"nodeType":87},{},[15779],{"data":15780,"marks":15781,"value":431,"nodeType":82},{},[],{"metadata":15783,"sys":15786,"fields":15791},{"tags":15784,"concepts":15785},[],[],{"space":15787,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15789,"publishedVersion":62,"revision":44,"locale":29},{"sys":15788},{"type":12,"linkType":13,"id":14},{"sys":15790},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15792},{"url":447,"details":15793,"fileName":453,"contentType":454},{"size":449,"image":15794},{"width":451,"height":452},{"sys":15796,"fields":15799},{"id":15797,"createdAt":15798},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":15800,"slug":15801,"articleIntro":15800,"category":15802},"668 - Autres charges financières","compte-668-autres-charges-financieres",[15803],{"metadata":15804,"sys":15807,"fields":15814},{"tags":15805,"concepts":15806},[],[],{"space":15808,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15810,"publishedVersion":402,"revision":62,"contentType":15812,"locale":29},{"sys":15809},{"type":12,"linkType":13,"id":14},{"sys":15811},{"id":21,"type":12,"linkType":22},{"sys":15813},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15815,"metaTitle":412,"metaDescription":413,"mainTitle":15816,"subtitle":432,"heroImage":15831,"ctaButton":455,"ctaLink":456},[411],{"data":15817,"content":15818,"nodeType":74},{},[15819,15825],{"data":15820,"content":15821,"nodeType":424},{},[15822],{"data":15823,"marks":15824,"value":423,"nodeType":82},{},[],{"data":15826,"content":15827,"nodeType":87},{},[15828],{"data":15829,"marks":15830,"value":431,"nodeType":82},{},[],{"metadata":15832,"sys":15835,"fields":15840},{"tags":15833,"concepts":15834},[],[],{"space":15836,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15838,"publishedVersion":62,"revision":44,"locale":29},{"sys":15837},{"type":12,"linkType":13,"id":14},{"sys":15839},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15841},{"url":447,"details":15842,"fileName":453,"contentType":454},{"size":449,"image":15843},{"width":451,"height":452},{"sys":15845,"fields":15848},{"id":15846,"createdAt":15847},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":15849,"slug":15850,"articleIntro":15849,"category":15851},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[15852],{"metadata":15853,"sys":15856,"fields":15863},{"tags":15854,"concepts":15855},[],[],{"space":15857,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15859,"publishedVersion":402,"revision":62,"contentType":15861,"locale":29},{"sys":15858},{"type":12,"linkType":13,"id":14},{"sys":15860},{"id":21,"type":12,"linkType":22},{"sys":15862},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15864,"metaTitle":412,"metaDescription":413,"mainTitle":15865,"subtitle":432,"heroImage":15880,"ctaButton":455,"ctaLink":456},[411],{"data":15866,"content":15867,"nodeType":74},{},[15868,15874],{"data":15869,"content":15870,"nodeType":424},{},[15871],{"data":15872,"marks":15873,"value":423,"nodeType":82},{},[],{"data":15875,"content":15876,"nodeType":87},{},[15877],{"data":15878,"marks":15879,"value":431,"nodeType":82},{},[],{"metadata":15881,"sys":15884,"fields":15889},{"tags":15882,"concepts":15883},[],[],{"space":15885,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15887,"publishedVersion":62,"revision":44,"locale":29},{"sys":15886},{"type":12,"linkType":13,"id":14},{"sys":15888},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15890},{"url":447,"details":15891,"fileName":453,"contentType":454},{"size":449,"image":15892},{"width":451,"height":452},{"sys":15894,"fields":15897},{"id":15895,"createdAt":15896},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":15898,"slug":15899,"articleIntro":-1,"category":15900},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[15901],{"metadata":15902,"sys":15905,"fields":15912},{"tags":15903,"concepts":15904},[],[],{"space":15906,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15908,"publishedVersion":402,"revision":62,"contentType":15910,"locale":29},{"sys":15907},{"type":12,"linkType":13,"id":14},{"sys":15909},{"id":21,"type":12,"linkType":22},{"sys":15911},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15913,"metaTitle":412,"metaDescription":413,"mainTitle":15914,"subtitle":432,"heroImage":15929,"ctaButton":455,"ctaLink":456},[411],{"data":15915,"content":15916,"nodeType":74},{},[15917,15923],{"data":15918,"content":15919,"nodeType":424},{},[15920],{"data":15921,"marks":15922,"value":423,"nodeType":82},{},[],{"data":15924,"content":15925,"nodeType":87},{},[15926],{"data":15927,"marks":15928,"value":431,"nodeType":82},{},[],{"metadata":15930,"sys":15933,"fields":15938},{"tags":15931,"concepts":15932},[],[],{"space":15934,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15936,"publishedVersion":62,"revision":44,"locale":29},{"sys":15935},{"type":12,"linkType":13,"id":14},{"sys":15937},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15939},{"url":447,"details":15940,"fileName":453,"contentType":454},{"size":449,"image":15941},{"width":451,"height":452},{"sys":15943,"fields":15946},{"id":15944,"createdAt":15945},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":15947,"slug":15948,"articleIntro":15947,"category":15949},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[15950],{"metadata":15951,"sys":15954,"fields":15961},{"tags":15952,"concepts":15953},[],[],{"space":15955,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":15957,"publishedVersion":402,"revision":62,"contentType":15959,"locale":29},{"sys":15956},{"type":12,"linkType":13,"id":14},{"sys":15958},{"id":21,"type":12,"linkType":22},{"sys":15960},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":15962,"metaTitle":412,"metaDescription":413,"mainTitle":15963,"subtitle":432,"heroImage":15978,"ctaButton":455,"ctaLink":456},[411],{"data":15964,"content":15965,"nodeType":74},{},[15966,15972],{"data":15967,"content":15968,"nodeType":424},{},[15969],{"data":15970,"marks":15971,"value":423,"nodeType":82},{},[],{"data":15973,"content":15974,"nodeType":87},{},[15975],{"data":15976,"marks":15977,"value":431,"nodeType":82},{},[],{"metadata":15979,"sys":15982,"fields":15987},{"tags":15980,"concepts":15981},[],[],{"space":15983,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":15985,"publishedVersion":62,"revision":44,"locale":29},{"sys":15984},{"type":12,"linkType":13,"id":14},{"sys":15986},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":15988},{"url":447,"details":15989,"fileName":453,"contentType":454},{"size":449,"image":15990},{"width":451,"height":452},{"sys":15992,"fields":15995},{"id":15993,"createdAt":15994},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":15996,"slug":15997,"articleIntro":15996,"category":15998},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[15999],{"metadata":16000,"sys":16003,"fields":16010},{"tags":16001,"concepts":16002},[],[],{"space":16004,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16006,"publishedVersion":402,"revision":62,"contentType":16008,"locale":29},{"sys":16005},{"type":12,"linkType":13,"id":14},{"sys":16007},{"id":21,"type":12,"linkType":22},{"sys":16009},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16011,"metaTitle":412,"metaDescription":413,"mainTitle":16012,"subtitle":432,"heroImage":16027,"ctaButton":455,"ctaLink":456},[411],{"data":16013,"content":16014,"nodeType":74},{},[16015,16021],{"data":16016,"content":16017,"nodeType":424},{},[16018],{"data":16019,"marks":16020,"value":423,"nodeType":82},{},[],{"data":16022,"content":16023,"nodeType":87},{},[16024],{"data":16025,"marks":16026,"value":431,"nodeType":82},{},[],{"metadata":16028,"sys":16031,"fields":16036},{"tags":16029,"concepts":16030},[],[],{"space":16032,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16034,"publishedVersion":62,"revision":44,"locale":29},{"sys":16033},{"type":12,"linkType":13,"id":14},{"sys":16035},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16037},{"url":447,"details":16038,"fileName":453,"contentType":454},{"size":449,"image":16039},{"width":451,"height":452},{"sys":16041,"fields":16044},{"id":16042,"createdAt":16043},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":16045,"slug":16046,"articleIntro":16045,"category":16047},"472 - Comptes d'attente","compte-472-comptes-d-attente",[16048],{"metadata":16049,"sys":16052,"fields":16059},{"tags":16050,"concepts":16051},[],[],{"space":16053,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16055,"publishedVersion":402,"revision":62,"contentType":16057,"locale":29},{"sys":16054},{"type":12,"linkType":13,"id":14},{"sys":16056},{"id":21,"type":12,"linkType":22},{"sys":16058},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16060,"metaTitle":412,"metaDescription":413,"mainTitle":16061,"subtitle":432,"heroImage":16076,"ctaButton":455,"ctaLink":456},[411],{"data":16062,"content":16063,"nodeType":74},{},[16064,16070],{"data":16065,"content":16066,"nodeType":424},{},[16067],{"data":16068,"marks":16069,"value":423,"nodeType":82},{},[],{"data":16071,"content":16072,"nodeType":87},{},[16073],{"data":16074,"marks":16075,"value":431,"nodeType":82},{},[],{"metadata":16077,"sys":16080,"fields":16085},{"tags":16078,"concepts":16079},[],[],{"space":16081,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16083,"publishedVersion":62,"revision":44,"locale":29},{"sys":16082},{"type":12,"linkType":13,"id":14},{"sys":16084},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16086},{"url":447,"details":16087,"fileName":453,"contentType":454},{"size":449,"image":16088},{"width":451,"height":452},{"sys":16090,"fields":16093},{"id":16091,"createdAt":16092},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":16094,"slug":16095,"articleIntro":16094,"category":16096},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[16097],{"metadata":16098,"sys":16101,"fields":16108},{"tags":16099,"concepts":16100},[],[],{"space":16102,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16104,"publishedVersion":402,"revision":62,"contentType":16106,"locale":29},{"sys":16103},{"type":12,"linkType":13,"id":14},{"sys":16105},{"id":21,"type":12,"linkType":22},{"sys":16107},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16109,"metaTitle":412,"metaDescription":413,"mainTitle":16110,"subtitle":432,"heroImage":16125,"ctaButton":455,"ctaLink":456},[411],{"data":16111,"content":16112,"nodeType":74},{},[16113,16119],{"data":16114,"content":16115,"nodeType":424},{},[16116],{"data":16117,"marks":16118,"value":423,"nodeType":82},{},[],{"data":16120,"content":16121,"nodeType":87},{},[16122],{"data":16123,"marks":16124,"value":431,"nodeType":82},{},[],{"metadata":16126,"sys":16129,"fields":16134},{"tags":16127,"concepts":16128},[],[],{"space":16130,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16132,"publishedVersion":62,"revision":44,"locale":29},{"sys":16131},{"type":12,"linkType":13,"id":14},{"sys":16133},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16135},{"url":447,"details":16136,"fileName":453,"contentType":454},{"size":449,"image":16137},{"width":451,"height":452},{"sys":16139,"fields":16142},{"id":16140,"createdAt":16141},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":16143,"slug":16144,"articleIntro":16143,"category":16145},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[16146],{"metadata":16147,"sys":16150,"fields":16157},{"tags":16148,"concepts":16149},[],[],{"space":16151,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16153,"publishedVersion":402,"revision":62,"contentType":16155,"locale":29},{"sys":16152},{"type":12,"linkType":13,"id":14},{"sys":16154},{"id":21,"type":12,"linkType":22},{"sys":16156},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16158,"metaTitle":412,"metaDescription":413,"mainTitle":16159,"subtitle":432,"heroImage":16174,"ctaButton":455,"ctaLink":456},[411],{"data":16160,"content":16161,"nodeType":74},{},[16162,16168],{"data":16163,"content":16164,"nodeType":424},{},[16165],{"data":16166,"marks":16167,"value":423,"nodeType":82},{},[],{"data":16169,"content":16170,"nodeType":87},{},[16171],{"data":16172,"marks":16173,"value":431,"nodeType":82},{},[],{"metadata":16175,"sys":16178,"fields":16183},{"tags":16176,"concepts":16177},[],[],{"space":16179,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16181,"publishedVersion":62,"revision":44,"locale":29},{"sys":16180},{"type":12,"linkType":13,"id":14},{"sys":16182},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16184},{"url":447,"details":16185,"fileName":453,"contentType":454},{"size":449,"image":16186},{"width":451,"height":452},{"sys":16188,"fields":16191},{"id":16189,"createdAt":16190},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":16192,"slug":16193,"articleIntro":16192,"category":16194},"6021 - Matières consommables","compte-6021-matieres-consommables",[16195],{"metadata":16196,"sys":16199,"fields":16206},{"tags":16197,"concepts":16198},[],[],{"space":16200,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16202,"publishedVersion":402,"revision":62,"contentType":16204,"locale":29},{"sys":16201},{"type":12,"linkType":13,"id":14},{"sys":16203},{"id":21,"type":12,"linkType":22},{"sys":16205},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16207,"metaTitle":412,"metaDescription":413,"mainTitle":16208,"subtitle":432,"heroImage":16223,"ctaButton":455,"ctaLink":456},[411],{"data":16209,"content":16210,"nodeType":74},{},[16211,16217],{"data":16212,"content":16213,"nodeType":424},{},[16214],{"data":16215,"marks":16216,"value":423,"nodeType":82},{},[],{"data":16218,"content":16219,"nodeType":87},{},[16220],{"data":16221,"marks":16222,"value":431,"nodeType":82},{},[],{"metadata":16224,"sys":16227,"fields":16232},{"tags":16225,"concepts":16226},[],[],{"space":16228,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16230,"publishedVersion":62,"revision":44,"locale":29},{"sys":16229},{"type":12,"linkType":13,"id":14},{"sys":16231},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16233},{"url":447,"details":16234,"fileName":453,"contentType":454},{"size":449,"image":16235},{"width":451,"height":452},{"sys":16237,"fields":16240},{"id":16238,"createdAt":16239},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":16241,"slug":16242,"articleIntro":16243,"category":16244},"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.",[16245],{"metadata":16246,"sys":16249,"fields":16256},{"tags":16247,"concepts":16248},[],[],{"space":16250,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16252,"publishedVersion":402,"revision":62,"contentType":16254,"locale":29},{"sys":16251},{"type":12,"linkType":13,"id":14},{"sys":16253},{"id":21,"type":12,"linkType":22},{"sys":16255},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16257,"metaTitle":412,"metaDescription":413,"mainTitle":16258,"subtitle":432,"heroImage":16273,"ctaButton":455,"ctaLink":456},[411],{"data":16259,"content":16260,"nodeType":74},{},[16261,16267],{"data":16262,"content":16263,"nodeType":424},{},[16264],{"data":16265,"marks":16266,"value":423,"nodeType":82},{},[],{"data":16268,"content":16269,"nodeType":87},{},[16270],{"data":16271,"marks":16272,"value":431,"nodeType":82},{},[],{"metadata":16274,"sys":16277,"fields":16282},{"tags":16275,"concepts":16276},[],[],{"space":16278,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16280,"publishedVersion":62,"revision":44,"locale":29},{"sys":16279},{"type":12,"linkType":13,"id":14},{"sys":16281},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16283},{"url":447,"details":16284,"fileName":453,"contentType":454},{"size":449,"image":16285},{"width":451,"height":452},{"sys":16287,"fields":16290},{"id":16288,"createdAt":16289},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":16291,"slug":16292,"articleIntro":16291,"category":16293},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[16294],{"metadata":16295,"sys":16298,"fields":16305},{"tags":16296,"concepts":16297},[],[],{"space":16299,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16301,"publishedVersion":402,"revision":62,"contentType":16303,"locale":29},{"sys":16300},{"type":12,"linkType":13,"id":14},{"sys":16302},{"id":21,"type":12,"linkType":22},{"sys":16304},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16306,"metaTitle":412,"metaDescription":413,"mainTitle":16307,"subtitle":432,"heroImage":16322,"ctaButton":455,"ctaLink":456},[411],{"data":16308,"content":16309,"nodeType":74},{},[16310,16316],{"data":16311,"content":16312,"nodeType":424},{},[16313],{"data":16314,"marks":16315,"value":423,"nodeType":82},{},[],{"data":16317,"content":16318,"nodeType":87},{},[16319],{"data":16320,"marks":16321,"value":431,"nodeType":82},{},[],{"metadata":16323,"sys":16326,"fields":16331},{"tags":16324,"concepts":16325},[],[],{"space":16327,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16329,"publishedVersion":62,"revision":44,"locale":29},{"sys":16328},{"type":12,"linkType":13,"id":14},{"sys":16330},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16332},{"url":447,"details":16333,"fileName":453,"contentType":454},{"size":449,"image":16334},{"width":451,"height":452},{"sys":16336,"fields":16339},{"id":16337,"createdAt":16338},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":16340,"slug":16341,"articleIntro":16340,"category":16342},"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",[16343],{"metadata":16344,"sys":16347,"fields":16354},{"tags":16345,"concepts":16346},[],[],{"space":16348,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16350,"publishedVersion":402,"revision":62,"contentType":16352,"locale":29},{"sys":16349},{"type":12,"linkType":13,"id":14},{"sys":16351},{"id":21,"type":12,"linkType":22},{"sys":16353},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16355,"metaTitle":412,"metaDescription":413,"mainTitle":16356,"subtitle":432,"heroImage":16371,"ctaButton":455,"ctaLink":456},[411],{"data":16357,"content":16358,"nodeType":74},{},[16359,16365],{"data":16360,"content":16361,"nodeType":424},{},[16362],{"data":16363,"marks":16364,"value":423,"nodeType":82},{},[],{"data":16366,"content":16367,"nodeType":87},{},[16368],{"data":16369,"marks":16370,"value":431,"nodeType":82},{},[],{"metadata":16372,"sys":16375,"fields":16380},{"tags":16373,"concepts":16374},[],[],{"space":16376,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16378,"publishedVersion":62,"revision":44,"locale":29},{"sys":16377},{"type":12,"linkType":13,"id":14},{"sys":16379},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16381},{"url":447,"details":16382,"fileName":453,"contentType":454},{"size":449,"image":16383},{"width":451,"height":452},{"sys":16385,"fields":16388},{"id":16386,"createdAt":16387},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":16389,"slug":16390,"articleIntro":-1,"category":16391},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[16392],{"metadata":16393,"sys":16396,"fields":16403},{"tags":16394,"concepts":16395},[],[],{"space":16397,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16399,"publishedVersion":402,"revision":62,"contentType":16401,"locale":29},{"sys":16398},{"type":12,"linkType":13,"id":14},{"sys":16400},{"id":21,"type":12,"linkType":22},{"sys":16402},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16404,"metaTitle":412,"metaDescription":413,"mainTitle":16405,"subtitle":432,"heroImage":16420,"ctaButton":455,"ctaLink":456},[411],{"data":16406,"content":16407,"nodeType":74},{},[16408,16414],{"data":16409,"content":16410,"nodeType":424},{},[16411],{"data":16412,"marks":16413,"value":423,"nodeType":82},{},[],{"data":16415,"content":16416,"nodeType":87},{},[16417],{"data":16418,"marks":16419,"value":431,"nodeType":82},{},[],{"metadata":16421,"sys":16424,"fields":16429},{"tags":16422,"concepts":16423},[],[],{"space":16425,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16427,"publishedVersion":62,"revision":44,"locale":29},{"sys":16426},{"type":12,"linkType":13,"id":14},{"sys":16428},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16430},{"url":447,"details":16431,"fileName":453,"contentType":454},{"size":449,"image":16432},{"width":451,"height":452},{"sys":16434,"fields":16437},{"id":16435,"createdAt":16436},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":16438,"slug":16439,"articleIntro":-1,"category":16440},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[16441],{"metadata":16442,"sys":16445,"fields":16452},{"tags":16443,"concepts":16444},[],[],{"space":16446,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16448,"publishedVersion":402,"revision":62,"contentType":16450,"locale":29},{"sys":16447},{"type":12,"linkType":13,"id":14},{"sys":16449},{"id":21,"type":12,"linkType":22},{"sys":16451},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16453,"metaTitle":412,"metaDescription":413,"mainTitle":16454,"subtitle":432,"heroImage":16469,"ctaButton":455,"ctaLink":456},[411],{"data":16455,"content":16456,"nodeType":74},{},[16457,16463],{"data":16458,"content":16459,"nodeType":424},{},[16460],{"data":16461,"marks":16462,"value":423,"nodeType":82},{},[],{"data":16464,"content":16465,"nodeType":87},{},[16466],{"data":16467,"marks":16468,"value":431,"nodeType":82},{},[],{"metadata":16470,"sys":16473,"fields":16478},{"tags":16471,"concepts":16472},[],[],{"space":16474,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16476,"publishedVersion":62,"revision":44,"locale":29},{"sys":16475},{"type":12,"linkType":13,"id":14},{"sys":16477},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16479},{"url":447,"details":16480,"fileName":453,"contentType":454},{"size":449,"image":16481},{"width":451,"height":452},{"sys":16483,"fields":16486},{"id":16484,"createdAt":16485},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":16487,"slug":16488,"articleIntro":16487,"category":16489},"Compte 2184 - Mobilier","compte-2184-mobilier",[16490],{"metadata":16491,"sys":16494,"fields":16501},{"tags":16492,"concepts":16493},[],[],{"space":16495,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16497,"publishedVersion":402,"revision":62,"contentType":16499,"locale":29},{"sys":16496},{"type":12,"linkType":13,"id":14},{"sys":16498},{"id":21,"type":12,"linkType":22},{"sys":16500},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16502,"metaTitle":412,"metaDescription":413,"mainTitle":16503,"subtitle":432,"heroImage":16518,"ctaButton":455,"ctaLink":456},[411],{"data":16504,"content":16505,"nodeType":74},{},[16506,16512],{"data":16507,"content":16508,"nodeType":424},{},[16509],{"data":16510,"marks":16511,"value":423,"nodeType":82},{},[],{"data":16513,"content":16514,"nodeType":87},{},[16515],{"data":16516,"marks":16517,"value":431,"nodeType":82},{},[],{"metadata":16519,"sys":16522,"fields":16527},{"tags":16520,"concepts":16521},[],[],{"space":16523,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16525,"publishedVersion":62,"revision":44,"locale":29},{"sys":16524},{"type":12,"linkType":13,"id":14},{"sys":16526},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16528},{"url":447,"details":16529,"fileName":453,"contentType":454},{"size":449,"image":16530},{"width":451,"height":452},{"sys":16532,"fields":16535},{"id":16533,"createdAt":16534},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":16536,"slug":16537,"articleIntro":16536,"category":16538},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[16539],{"metadata":16540,"sys":16543,"fields":16550},{"tags":16541,"concepts":16542},[],[],{"space":16544,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16546,"publishedVersion":402,"revision":62,"contentType":16548,"locale":29},{"sys":16545},{"type":12,"linkType":13,"id":14},{"sys":16547},{"id":21,"type":12,"linkType":22},{"sys":16549},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16551,"metaTitle":412,"metaDescription":413,"mainTitle":16552,"subtitle":432,"heroImage":16567,"ctaButton":455,"ctaLink":456},[411],{"data":16553,"content":16554,"nodeType":74},{},[16555,16561],{"data":16556,"content":16557,"nodeType":424},{},[16558],{"data":16559,"marks":16560,"value":423,"nodeType":82},{},[],{"data":16562,"content":16563,"nodeType":87},{},[16564],{"data":16565,"marks":16566,"value":431,"nodeType":82},{},[],{"metadata":16568,"sys":16571,"fields":16576},{"tags":16569,"concepts":16570},[],[],{"space":16572,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16574,"publishedVersion":62,"revision":44,"locale":29},{"sys":16573},{"type":12,"linkType":13,"id":14},{"sys":16575},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16577},{"url":447,"details":16578,"fileName":453,"contentType":454},{"size":449,"image":16579},{"width":451,"height":452},{"sys":16581,"fields":16584},{"id":16582,"createdAt":16583},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":16585,"slug":16586,"articleIntro":16585,"category":16587},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[16588],{"metadata":16589,"sys":16592,"fields":16599},{"tags":16590,"concepts":16591},[],[],{"space":16593,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16595,"publishedVersion":402,"revision":62,"contentType":16597,"locale":29},{"sys":16594},{"type":12,"linkType":13,"id":14},{"sys":16596},{"id":21,"type":12,"linkType":22},{"sys":16598},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16600,"metaTitle":412,"metaDescription":413,"mainTitle":16601,"subtitle":432,"heroImage":16616,"ctaButton":455,"ctaLink":456},[411],{"data":16602,"content":16603,"nodeType":74},{},[16604,16610],{"data":16605,"content":16606,"nodeType":424},{},[16607],{"data":16608,"marks":16609,"value":423,"nodeType":82},{},[],{"data":16611,"content":16612,"nodeType":87},{},[16613],{"data":16614,"marks":16615,"value":431,"nodeType":82},{},[],{"metadata":16617,"sys":16620,"fields":16625},{"tags":16618,"concepts":16619},[],[],{"space":16621,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16623,"publishedVersion":62,"revision":44,"locale":29},{"sys":16622},{"type":12,"linkType":13,"id":14},{"sys":16624},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16626},{"url":447,"details":16627,"fileName":453,"contentType":454},{"size":449,"image":16628},{"width":451,"height":452},{"sys":16630,"fields":16633},{"id":16631,"createdAt":16632},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":16634,"slug":16635,"articleIntro":-1,"category":16636},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[16637],{"metadata":16638,"sys":16641,"fields":16648},{"tags":16639,"concepts":16640},[],[],{"space":16642,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16644,"publishedVersion":402,"revision":62,"contentType":16646,"locale":29},{"sys":16643},{"type":12,"linkType":13,"id":14},{"sys":16645},{"id":21,"type":12,"linkType":22},{"sys":16647},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16649,"metaTitle":412,"metaDescription":413,"mainTitle":16650,"subtitle":432,"heroImage":16665,"ctaButton":455,"ctaLink":456},[411],{"data":16651,"content":16652,"nodeType":74},{},[16653,16659],{"data":16654,"content":16655,"nodeType":424},{},[16656],{"data":16657,"marks":16658,"value":423,"nodeType":82},{},[],{"data":16660,"content":16661,"nodeType":87},{},[16662],{"data":16663,"marks":16664,"value":431,"nodeType":82},{},[],{"metadata":16666,"sys":16669,"fields":16674},{"tags":16667,"concepts":16668},[],[],{"space":16670,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16672,"publishedVersion":62,"revision":44,"locale":29},{"sys":16671},{"type":12,"linkType":13,"id":14},{"sys":16673},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16675},{"url":447,"details":16676,"fileName":453,"contentType":454},{"size":449,"image":16677},{"width":451,"height":452},{"sys":16679,"fields":16682},{"id":16680,"createdAt":16681},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":16683,"slug":16684,"articleIntro":16683,"category":16685},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[16686],{"metadata":16687,"sys":16690,"fields":16697},{"tags":16688,"concepts":16689},[],[],{"space":16691,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16693,"publishedVersion":402,"revision":62,"contentType":16695,"locale":29},{"sys":16692},{"type":12,"linkType":13,"id":14},{"sys":16694},{"id":21,"type":12,"linkType":22},{"sys":16696},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16698,"metaTitle":412,"metaDescription":413,"mainTitle":16699,"subtitle":432,"heroImage":16714,"ctaButton":455,"ctaLink":456},[411],{"data":16700,"content":16701,"nodeType":74},{},[16702,16708],{"data":16703,"content":16704,"nodeType":424},{},[16705],{"data":16706,"marks":16707,"value":423,"nodeType":82},{},[],{"data":16709,"content":16710,"nodeType":87},{},[16711],{"data":16712,"marks":16713,"value":431,"nodeType":82},{},[],{"metadata":16715,"sys":16718,"fields":16723},{"tags":16716,"concepts":16717},[],[],{"space":16719,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16721,"publishedVersion":62,"revision":44,"locale":29},{"sys":16720},{"type":12,"linkType":13,"id":14},{"sys":16722},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16724},{"url":447,"details":16725,"fileName":453,"contentType":454},{"size":449,"image":16726},{"width":451,"height":452},{"sys":16728,"fields":16731},{"id":16729,"createdAt":16730},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":16732,"slug":16733,"articleIntro":16732,"category":16734},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[16735],{"metadata":16736,"sys":16739,"fields":16746},{"tags":16737,"concepts":16738},[],[],{"space":16740,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16742,"publishedVersion":402,"revision":62,"contentType":16744,"locale":29},{"sys":16741},{"type":12,"linkType":13,"id":14},{"sys":16743},{"id":21,"type":12,"linkType":22},{"sys":16745},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16747,"metaTitle":412,"metaDescription":413,"mainTitle":16748,"subtitle":432,"heroImage":16763,"ctaButton":455,"ctaLink":456},[411],{"data":16749,"content":16750,"nodeType":74},{},[16751,16757],{"data":16752,"content":16753,"nodeType":424},{},[16754],{"data":16755,"marks":16756,"value":423,"nodeType":82},{},[],{"data":16758,"content":16759,"nodeType":87},{},[16760],{"data":16761,"marks":16762,"value":431,"nodeType":82},{},[],{"metadata":16764,"sys":16767,"fields":16772},{"tags":16765,"concepts":16766},[],[],{"space":16768,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16770,"publishedVersion":62,"revision":44,"locale":29},{"sys":16769},{"type":12,"linkType":13,"id":14},{"sys":16771},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16773},{"url":447,"details":16774,"fileName":453,"contentType":454},{"size":449,"image":16775},{"width":451,"height":452},{"sys":16777,"fields":16780},{"id":16778,"createdAt":16779},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":16781,"slug":16782,"articleIntro":16781,"category":16783},"78174 - Créances","compte-78174-creances",[16784],{"metadata":16785,"sys":16788,"fields":16795},{"tags":16786,"concepts":16787},[],[],{"space":16789,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16791,"publishedVersion":402,"revision":62,"contentType":16793,"locale":29},{"sys":16790},{"type":12,"linkType":13,"id":14},{"sys":16792},{"id":21,"type":12,"linkType":22},{"sys":16794},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16796,"metaTitle":412,"metaDescription":413,"mainTitle":16797,"subtitle":432,"heroImage":16812,"ctaButton":455,"ctaLink":456},[411],{"data":16798,"content":16799,"nodeType":74},{},[16800,16806],{"data":16801,"content":16802,"nodeType":424},{},[16803],{"data":16804,"marks":16805,"value":423,"nodeType":82},{},[],{"data":16807,"content":16808,"nodeType":87},{},[16809],{"data":16810,"marks":16811,"value":431,"nodeType":82},{},[],{"metadata":16813,"sys":16816,"fields":16821},{"tags":16814,"concepts":16815},[],[],{"space":16817,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16819,"publishedVersion":62,"revision":44,"locale":29},{"sys":16818},{"type":12,"linkType":13,"id":14},{"sys":16820},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16822},{"url":447,"details":16823,"fileName":453,"contentType":454},{"size":449,"image":16824},{"width":451,"height":452},{"sys":16826,"fields":16829},{"id":16827,"createdAt":16828},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":16830,"slug":16831,"articleIntro":16830,"category":16832},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[16833],{"metadata":16834,"sys":16837,"fields":16844},{"tags":16835,"concepts":16836},[],[],{"space":16838,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16840,"publishedVersion":402,"revision":62,"contentType":16842,"locale":29},{"sys":16839},{"type":12,"linkType":13,"id":14},{"sys":16841},{"id":21,"type":12,"linkType":22},{"sys":16843},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16845,"metaTitle":412,"metaDescription":413,"mainTitle":16846,"subtitle":432,"heroImage":16861,"ctaButton":455,"ctaLink":456},[411],{"data":16847,"content":16848,"nodeType":74},{},[16849,16855],{"data":16850,"content":16851,"nodeType":424},{},[16852],{"data":16853,"marks":16854,"value":423,"nodeType":82},{},[],{"data":16856,"content":16857,"nodeType":87},{},[16858],{"data":16859,"marks":16860,"value":431,"nodeType":82},{},[],{"metadata":16862,"sys":16865,"fields":16870},{"tags":16863,"concepts":16864},[],[],{"space":16866,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16868,"publishedVersion":62,"revision":44,"locale":29},{"sys":16867},{"type":12,"linkType":13,"id":14},{"sys":16869},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16871},{"url":447,"details":16872,"fileName":453,"contentType":454},{"size":449,"image":16873},{"width":451,"height":452},{"sys":16875,"fields":16878},{"id":16876,"createdAt":16877},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":16879,"slug":16880,"articleIntro":16881,"category":16882},"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.",[16883],{"metadata":16884,"sys":16887,"fields":16894},{"tags":16885,"concepts":16886},[],[],{"space":16888,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16890,"publishedVersion":402,"revision":62,"contentType":16892,"locale":29},{"sys":16889},{"type":12,"linkType":13,"id":14},{"sys":16891},{"id":21,"type":12,"linkType":22},{"sys":16893},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16895,"metaTitle":412,"metaDescription":413,"mainTitle":16896,"subtitle":432,"heroImage":16911,"ctaButton":455,"ctaLink":456},[411],{"data":16897,"content":16898,"nodeType":74},{},[16899,16905],{"data":16900,"content":16901,"nodeType":424},{},[16902],{"data":16903,"marks":16904,"value":423,"nodeType":82},{},[],{"data":16906,"content":16907,"nodeType":87},{},[16908],{"data":16909,"marks":16910,"value":431,"nodeType":82},{},[],{"metadata":16912,"sys":16915,"fields":16920},{"tags":16913,"concepts":16914},[],[],{"space":16916,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16918,"publishedVersion":62,"revision":44,"locale":29},{"sys":16917},{"type":12,"linkType":13,"id":14},{"sys":16919},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16921},{"url":447,"details":16922,"fileName":453,"contentType":454},{"size":449,"image":16923},{"width":451,"height":452},{"sys":16925,"fields":16928},{"id":16926,"createdAt":16927},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":16929,"slug":16930,"articleIntro":16929,"category":16931},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[16932],{"metadata":16933,"sys":16936,"fields":16943},{"tags":16934,"concepts":16935},[],[],{"space":16937,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16939,"publishedVersion":402,"revision":62,"contentType":16941,"locale":29},{"sys":16938},{"type":12,"linkType":13,"id":14},{"sys":16940},{"id":21,"type":12,"linkType":22},{"sys":16942},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16944,"metaTitle":412,"metaDescription":413,"mainTitle":16945,"subtitle":432,"heroImage":16960,"ctaButton":455,"ctaLink":456},[411],{"data":16946,"content":16947,"nodeType":74},{},[16948,16954],{"data":16949,"content":16950,"nodeType":424},{},[16951],{"data":16952,"marks":16953,"value":423,"nodeType":82},{},[],{"data":16955,"content":16956,"nodeType":87},{},[16957],{"data":16958,"marks":16959,"value":431,"nodeType":82},{},[],{"metadata":16961,"sys":16964,"fields":16969},{"tags":16962,"concepts":16963},[],[],{"space":16965,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":16967,"publishedVersion":62,"revision":44,"locale":29},{"sys":16966},{"type":12,"linkType":13,"id":14},{"sys":16968},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":16970},{"url":447,"details":16971,"fileName":453,"contentType":454},{"size":449,"image":16972},{"width":451,"height":452},{"sys":16974,"fields":16977},{"id":16975,"createdAt":16976},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":16978,"slug":16979,"articleIntro":-1,"category":16980},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[16981],{"metadata":16982,"sys":16985,"fields":16992},{"tags":16983,"concepts":16984},[],[],{"space":16986,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":16988,"publishedVersion":402,"revision":62,"contentType":16990,"locale":29},{"sys":16987},{"type":12,"linkType":13,"id":14},{"sys":16989},{"id":21,"type":12,"linkType":22},{"sys":16991},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":16993,"metaTitle":412,"metaDescription":413,"mainTitle":16994,"subtitle":432,"heroImage":17009,"ctaButton":455,"ctaLink":456},[411],{"data":16995,"content":16996,"nodeType":74},{},[16997,17003],{"data":16998,"content":16999,"nodeType":424},{},[17000],{"data":17001,"marks":17002,"value":423,"nodeType":82},{},[],{"data":17004,"content":17005,"nodeType":87},{},[17006],{"data":17007,"marks":17008,"value":431,"nodeType":82},{},[],{"metadata":17010,"sys":17013,"fields":17018},{"tags":17011,"concepts":17012},[],[],{"space":17014,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17016,"publishedVersion":62,"revision":44,"locale":29},{"sys":17015},{"type":12,"linkType":13,"id":14},{"sys":17017},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17019},{"url":447,"details":17020,"fileName":453,"contentType":454},{"size":449,"image":17021},{"width":451,"height":452},{"sys":17023,"fields":17026},{"id":17024,"createdAt":17025},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":17027,"slug":17028,"articleIntro":17027,"category":17029},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[17030],{"metadata":17031,"sys":17034,"fields":17041},{"tags":17032,"concepts":17033},[],[],{"space":17035,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17037,"publishedVersion":402,"revision":62,"contentType":17039,"locale":29},{"sys":17036},{"type":12,"linkType":13,"id":14},{"sys":17038},{"id":21,"type":12,"linkType":22},{"sys":17040},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17042,"metaTitle":412,"metaDescription":413,"mainTitle":17043,"subtitle":432,"heroImage":17058,"ctaButton":455,"ctaLink":456},[411],{"data":17044,"content":17045,"nodeType":74},{},[17046,17052],{"data":17047,"content":17048,"nodeType":424},{},[17049],{"data":17050,"marks":17051,"value":423,"nodeType":82},{},[],{"data":17053,"content":17054,"nodeType":87},{},[17055],{"data":17056,"marks":17057,"value":431,"nodeType":82},{},[],{"metadata":17059,"sys":17062,"fields":17067},{"tags":17060,"concepts":17061},[],[],{"space":17063,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17065,"publishedVersion":62,"revision":44,"locale":29},{"sys":17064},{"type":12,"linkType":13,"id":14},{"sys":17066},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17068},{"url":447,"details":17069,"fileName":453,"contentType":454},{"size":449,"image":17070},{"width":451,"height":452},{"sys":17072,"fields":17075},{"id":17073,"createdAt":17074},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":17076,"slug":17077,"articleIntro":17076,"category":17078},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[17079],{"metadata":17080,"sys":17083,"fields":17090},{"tags":17081,"concepts":17082},[],[],{"space":17084,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17086,"publishedVersion":402,"revision":62,"contentType":17088,"locale":29},{"sys":17085},{"type":12,"linkType":13,"id":14},{"sys":17087},{"id":21,"type":12,"linkType":22},{"sys":17089},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17091,"metaTitle":412,"metaDescription":413,"mainTitle":17092,"subtitle":432,"heroImage":17107,"ctaButton":455,"ctaLink":456},[411],{"data":17093,"content":17094,"nodeType":74},{},[17095,17101],{"data":17096,"content":17097,"nodeType":424},{},[17098],{"data":17099,"marks":17100,"value":423,"nodeType":82},{},[],{"data":17102,"content":17103,"nodeType":87},{},[17104],{"data":17105,"marks":17106,"value":431,"nodeType":82},{},[],{"metadata":17108,"sys":17111,"fields":17116},{"tags":17109,"concepts":17110},[],[],{"space":17112,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17114,"publishedVersion":62,"revision":44,"locale":29},{"sys":17113},{"type":12,"linkType":13,"id":14},{"sys":17115},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17117},{"url":447,"details":17118,"fileName":453,"contentType":454},{"size":449,"image":17119},{"width":451,"height":452},{"sys":17121,"fields":17124},{"id":17122,"createdAt":17123},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":17125,"slug":17126,"articleIntro":-1,"category":17127},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[17128],{"metadata":17129,"sys":17132,"fields":17139},{"tags":17130,"concepts":17131},[],[],{"space":17133,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17135,"publishedVersion":402,"revision":62,"contentType":17137,"locale":29},{"sys":17134},{"type":12,"linkType":13,"id":14},{"sys":17136},{"id":21,"type":12,"linkType":22},{"sys":17138},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17140,"metaTitle":412,"metaDescription":413,"mainTitle":17141,"subtitle":432,"heroImage":17156,"ctaButton":455,"ctaLink":456},[411],{"data":17142,"content":17143,"nodeType":74},{},[17144,17150],{"data":17145,"content":17146,"nodeType":424},{},[17147],{"data":17148,"marks":17149,"value":423,"nodeType":82},{},[],{"data":17151,"content":17152,"nodeType":87},{},[17153],{"data":17154,"marks":17155,"value":431,"nodeType":82},{},[],{"metadata":17157,"sys":17160,"fields":17165},{"tags":17158,"concepts":17159},[],[],{"space":17161,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17163,"publishedVersion":62,"revision":44,"locale":29},{"sys":17162},{"type":12,"linkType":13,"id":14},{"sys":17164},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17166},{"url":447,"details":17167,"fileName":453,"contentType":454},{"size":449,"image":17168},{"width":451,"height":452},{"sys":17170,"fields":17173},{"id":17171,"createdAt":17172},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":17174,"slug":17175,"articleIntro":17174,"category":17176},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[17177],{"metadata":17178,"sys":17181,"fields":17188},{"tags":17179,"concepts":17180},[],[],{"space":17182,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17184,"publishedVersion":402,"revision":62,"contentType":17186,"locale":29},{"sys":17183},{"type":12,"linkType":13,"id":14},{"sys":17185},{"id":21,"type":12,"linkType":22},{"sys":17187},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17189,"metaTitle":412,"metaDescription":413,"mainTitle":17190,"subtitle":432,"heroImage":17205,"ctaButton":455,"ctaLink":456},[411],{"data":17191,"content":17192,"nodeType":74},{},[17193,17199],{"data":17194,"content":17195,"nodeType":424},{},[17196],{"data":17197,"marks":17198,"value":423,"nodeType":82},{},[],{"data":17200,"content":17201,"nodeType":87},{},[17202],{"data":17203,"marks":17204,"value":431,"nodeType":82},{},[],{"metadata":17206,"sys":17209,"fields":17214},{"tags":17207,"concepts":17208},[],[],{"space":17210,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17212,"publishedVersion":62,"revision":44,"locale":29},{"sys":17211},{"type":12,"linkType":13,"id":14},{"sys":17213},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17215},{"url":447,"details":17216,"fileName":453,"contentType":454},{"size":449,"image":17217},{"width":451,"height":452},{"sys":17219,"fields":17221},{"id":17220,"createdAt":3158},"3I5KJd4shZBebKbC7AQxh7",{"title":17222,"slug":17223,"articleIntro":17222,"category":17224},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[17225],{"metadata":17226,"sys":17229,"fields":17236},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17232,"publishedVersion":402,"revision":62,"contentType":17234,"locale":29},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":21,"type":12,"linkType":22},{"sys":17235},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17237,"metaTitle":412,"metaDescription":413,"mainTitle":17238,"subtitle":432,"heroImage":17253,"ctaButton":455,"ctaLink":456},[411],{"data":17239,"content":17240,"nodeType":74},{},[17241,17247],{"data":17242,"content":17243,"nodeType":424},{},[17244],{"data":17245,"marks":17246,"value":423,"nodeType":82},{},[],{"data":17248,"content":17249,"nodeType":87},{},[17250],{"data":17251,"marks":17252,"value":431,"nodeType":82},{},[],{"metadata":17254,"sys":17257,"fields":17262},{"tags":17255,"concepts":17256},[],[],{"space":17258,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17260,"publishedVersion":62,"revision":44,"locale":29},{"sys":17259},{"type":12,"linkType":13,"id":14},{"sys":17261},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17263},{"url":447,"details":17264,"fileName":453,"contentType":454},{"size":449,"image":17265},{"width":451,"height":452},{"sys":17267,"fields":17270},{"id":17268,"createdAt":17269},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":17271,"slug":17272,"articleIntro":-1,"category":17273},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[17274],{"metadata":17275,"sys":17278,"fields":17285},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17281,"publishedVersion":402,"revision":62,"contentType":17283,"locale":29},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":21,"type":12,"linkType":22},{"sys":17284},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17286,"metaTitle":412,"metaDescription":413,"mainTitle":17287,"subtitle":432,"heroImage":17302,"ctaButton":455,"ctaLink":456},[411],{"data":17288,"content":17289,"nodeType":74},{},[17290,17296],{"data":17291,"content":17292,"nodeType":424},{},[17293],{"data":17294,"marks":17295,"value":423,"nodeType":82},{},[],{"data":17297,"content":17298,"nodeType":87},{},[17299],{"data":17300,"marks":17301,"value":431,"nodeType":82},{},[],{"metadata":17303,"sys":17306,"fields":17311},{"tags":17304,"concepts":17305},[],[],{"space":17307,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17309,"publishedVersion":62,"revision":44,"locale":29},{"sys":17308},{"type":12,"linkType":13,"id":14},{"sys":17310},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17312},{"url":447,"details":17313,"fileName":453,"contentType":454},{"size":449,"image":17314},{"width":451,"height":452},{"sys":17316,"fields":17319},{"id":17317,"createdAt":17318},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":17320,"slug":17321,"articleIntro":17320,"category":17322},"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",[17323],{"metadata":17324,"sys":17327,"fields":17334},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17330,"publishedVersion":402,"revision":62,"contentType":17332,"locale":29},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":21,"type":12,"linkType":22},{"sys":17333},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17335,"metaTitle":412,"metaDescription":413,"mainTitle":17336,"subtitle":432,"heroImage":17351,"ctaButton":455,"ctaLink":456},[411],{"data":17337,"content":17338,"nodeType":74},{},[17339,17345],{"data":17340,"content":17341,"nodeType":424},{},[17342],{"data":17343,"marks":17344,"value":423,"nodeType":82},{},[],{"data":17346,"content":17347,"nodeType":87},{},[17348],{"data":17349,"marks":17350,"value":431,"nodeType":82},{},[],{"metadata":17352,"sys":17355,"fields":17360},{"tags":17353,"concepts":17354},[],[],{"space":17356,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17358,"publishedVersion":62,"revision":44,"locale":29},{"sys":17357},{"type":12,"linkType":13,"id":14},{"sys":17359},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17361},{"url":447,"details":17362,"fileName":453,"contentType":454},{"size":449,"image":17363},{"width":451,"height":452},{"sys":17365,"fields":17368},{"id":17366,"createdAt":17367},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":17369,"slug":17370,"articleIntro":17371,"category":17372},"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. ",[17373],{"metadata":17374,"sys":17377,"fields":17384},{"tags":17375,"concepts":17376},[],[],{"space":17378,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17380,"publishedVersion":402,"revision":62,"contentType":17382,"locale":29},{"sys":17379},{"type":12,"linkType":13,"id":14},{"sys":17381},{"id":21,"type":12,"linkType":22},{"sys":17383},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17385,"metaTitle":412,"metaDescription":413,"mainTitle":17386,"subtitle":432,"heroImage":17401,"ctaButton":455,"ctaLink":456},[411],{"data":17387,"content":17388,"nodeType":74},{},[17389,17395],{"data":17390,"content":17391,"nodeType":424},{},[17392],{"data":17393,"marks":17394,"value":423,"nodeType":82},{},[],{"data":17396,"content":17397,"nodeType":87},{},[17398],{"data":17399,"marks":17400,"value":431,"nodeType":82},{},[],{"metadata":17402,"sys":17405,"fields":17410},{"tags":17403,"concepts":17404},[],[],{"space":17406,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17408,"publishedVersion":62,"revision":44,"locale":29},{"sys":17407},{"type":12,"linkType":13,"id":14},{"sys":17409},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17411},{"url":447,"details":17412,"fileName":453,"contentType":454},{"size":449,"image":17413},{"width":451,"height":452},{"sys":17415,"fields":17418},{"id":17416,"createdAt":17417},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":17419,"slug":17420,"articleIntro":17419,"category":17421},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[17422],{"metadata":17423,"sys":17426,"fields":17433},{"tags":17424,"concepts":17425},[],[],{"space":17427,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17429,"publishedVersion":402,"revision":62,"contentType":17431,"locale":29},{"sys":17428},{"type":12,"linkType":13,"id":14},{"sys":17430},{"id":21,"type":12,"linkType":22},{"sys":17432},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17434,"metaTitle":412,"metaDescription":413,"mainTitle":17435,"subtitle":432,"heroImage":17450,"ctaButton":455,"ctaLink":456},[411],{"data":17436,"content":17437,"nodeType":74},{},[17438,17444],{"data":17439,"content":17440,"nodeType":424},{},[17441],{"data":17442,"marks":17443,"value":423,"nodeType":82},{},[],{"data":17445,"content":17446,"nodeType":87},{},[17447],{"data":17448,"marks":17449,"value":431,"nodeType":82},{},[],{"metadata":17451,"sys":17454,"fields":17459},{"tags":17452,"concepts":17453},[],[],{"space":17455,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17457,"publishedVersion":62,"revision":44,"locale":29},{"sys":17456},{"type":12,"linkType":13,"id":14},{"sys":17458},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17460},{"url":447,"details":17461,"fileName":453,"contentType":454},{"size":449,"image":17462},{"width":451,"height":452},{"sys":17464,"fields":17467},{"id":17465,"createdAt":17466},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":17468,"slug":17469,"articleIntro":17468,"category":17470},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[17471],{"metadata":17472,"sys":17475,"fields":17482},{"tags":17473,"concepts":17474},[],[],{"space":17476,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17478,"publishedVersion":402,"revision":62,"contentType":17480,"locale":29},{"sys":17477},{"type":12,"linkType":13,"id":14},{"sys":17479},{"id":21,"type":12,"linkType":22},{"sys":17481},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17483,"metaTitle":412,"metaDescription":413,"mainTitle":17484,"subtitle":432,"heroImage":17499,"ctaButton":455,"ctaLink":456},[411],{"data":17485,"content":17486,"nodeType":74},{},[17487,17493],{"data":17488,"content":17489,"nodeType":424},{},[17490],{"data":17491,"marks":17492,"value":423,"nodeType":82},{},[],{"data":17494,"content":17495,"nodeType":87},{},[17496],{"data":17497,"marks":17498,"value":431,"nodeType":82},{},[],{"metadata":17500,"sys":17503,"fields":17508},{"tags":17501,"concepts":17502},[],[],{"space":17504,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17506,"publishedVersion":62,"revision":44,"locale":29},{"sys":17505},{"type":12,"linkType":13,"id":14},{"sys":17507},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17509},{"url":447,"details":17510,"fileName":453,"contentType":454},{"size":449,"image":17511},{"width":451,"height":452},{"sys":17513,"fields":17516},{"id":17514,"createdAt":17515},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":17517,"slug":17518,"articleIntro":17517,"category":17519},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[17520],{"metadata":17521,"sys":17524,"fields":17531},{"tags":17522,"concepts":17523},[],[],{"space":17525,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17527,"publishedVersion":402,"revision":62,"contentType":17529,"locale":29},{"sys":17526},{"type":12,"linkType":13,"id":14},{"sys":17528},{"id":21,"type":12,"linkType":22},{"sys":17530},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17532,"metaTitle":412,"metaDescription":413,"mainTitle":17533,"subtitle":432,"heroImage":17548,"ctaButton":455,"ctaLink":456},[411],{"data":17534,"content":17535,"nodeType":74},{},[17536,17542],{"data":17537,"content":17538,"nodeType":424},{},[17539],{"data":17540,"marks":17541,"value":423,"nodeType":82},{},[],{"data":17543,"content":17544,"nodeType":87},{},[17545],{"data":17546,"marks":17547,"value":431,"nodeType":82},{},[],{"metadata":17549,"sys":17552,"fields":17557},{"tags":17550,"concepts":17551},[],[],{"space":17553,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17555,"publishedVersion":62,"revision":44,"locale":29},{"sys":17554},{"type":12,"linkType":13,"id":14},{"sys":17556},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17558},{"url":447,"details":17559,"fileName":453,"contentType":454},{"size":449,"image":17560},{"width":451,"height":452},{"sys":17562,"fields":17565},{"id":17563,"createdAt":17564},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":17566,"slug":17567,"articleIntro":17566,"category":17568},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[17569],{"metadata":17570,"sys":17573,"fields":17580},{"tags":17571,"concepts":17572},[],[],{"space":17574,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17576,"publishedVersion":402,"revision":62,"contentType":17578,"locale":29},{"sys":17575},{"type":12,"linkType":13,"id":14},{"sys":17577},{"id":21,"type":12,"linkType":22},{"sys":17579},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17581,"metaTitle":412,"metaDescription":413,"mainTitle":17582,"subtitle":432,"heroImage":17597,"ctaButton":455,"ctaLink":456},[411],{"data":17583,"content":17584,"nodeType":74},{},[17585,17591],{"data":17586,"content":17587,"nodeType":424},{},[17588],{"data":17589,"marks":17590,"value":423,"nodeType":82},{},[],{"data":17592,"content":17593,"nodeType":87},{},[17594],{"data":17595,"marks":17596,"value":431,"nodeType":82},{},[],{"metadata":17598,"sys":17601,"fields":17606},{"tags":17599,"concepts":17600},[],[],{"space":17602,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17604,"publishedVersion":62,"revision":44,"locale":29},{"sys":17603},{"type":12,"linkType":13,"id":14},{"sys":17605},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17607},{"url":447,"details":17608,"fileName":453,"contentType":454},{"size":449,"image":17609},{"width":451,"height":452},{"sys":17611,"fields":17614},{"id":17612,"createdAt":17613},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17615,"slug":17616,"articleIntro":-1,"category":17617},"Compte 71 - Production stockée","compte-71-production-stockee",[17618],{"metadata":17619,"sys":17622,"fields":17629},{"tags":17620,"concepts":17621},[],[],{"space":17623,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17625,"publishedVersion":402,"revision":62,"contentType":17627,"locale":29},{"sys":17624},{"type":12,"linkType":13,"id":14},{"sys":17626},{"id":21,"type":12,"linkType":22},{"sys":17628},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17630,"metaTitle":412,"metaDescription":413,"mainTitle":17631,"subtitle":432,"heroImage":17646,"ctaButton":455,"ctaLink":456},[411],{"data":17632,"content":17633,"nodeType":74},{},[17634,17640],{"data":17635,"content":17636,"nodeType":424},{},[17637],{"data":17638,"marks":17639,"value":423,"nodeType":82},{},[],{"data":17641,"content":17642,"nodeType":87},{},[17643],{"data":17644,"marks":17645,"value":431,"nodeType":82},{},[],{"metadata":17647,"sys":17650,"fields":17655},{"tags":17648,"concepts":17649},[],[],{"space":17651,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17653,"publishedVersion":62,"revision":44,"locale":29},{"sys":17652},{"type":12,"linkType":13,"id":14},{"sys":17654},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17656},{"url":447,"details":17657,"fileName":453,"contentType":454},{"size":449,"image":17658},{"width":451,"height":452},{"sys":17660,"fields":17663},{"id":17661,"createdAt":17662},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":17664,"slug":17665,"articleIntro":-1,"category":17666},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[17667],{"metadata":17668,"sys":17671,"fields":17678},{"tags":17669,"concepts":17670},[],[],{"space":17672,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17674,"publishedVersion":402,"revision":62,"contentType":17676,"locale":29},{"sys":17673},{"type":12,"linkType":13,"id":14},{"sys":17675},{"id":21,"type":12,"linkType":22},{"sys":17677},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17679,"metaTitle":412,"metaDescription":413,"mainTitle":17680,"subtitle":432,"heroImage":17695,"ctaButton":455,"ctaLink":456},[411],{"data":17681,"content":17682,"nodeType":74},{},[17683,17689],{"data":17684,"content":17685,"nodeType":424},{},[17686],{"data":17687,"marks":17688,"value":423,"nodeType":82},{},[],{"data":17690,"content":17691,"nodeType":87},{},[17692],{"data":17693,"marks":17694,"value":431,"nodeType":82},{},[],{"metadata":17696,"sys":17699,"fields":17704},{"tags":17697,"concepts":17698},[],[],{"space":17700,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17702,"publishedVersion":62,"revision":44,"locale":29},{"sys":17701},{"type":12,"linkType":13,"id":14},{"sys":17703},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17705},{"url":447,"details":17706,"fileName":453,"contentType":454},{"size":449,"image":17707},{"width":451,"height":452},{"sys":17709,"fields":17712},{"id":17710,"createdAt":17711},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":17713,"slug":17714,"articleIntro":-1,"category":17715},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[17716],{"metadata":17717,"sys":17720,"fields":17727},{"tags":17718,"concepts":17719},[],[],{"space":17721,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17723,"publishedVersion":402,"revision":62,"contentType":17725,"locale":29},{"sys":17722},{"type":12,"linkType":13,"id":14},{"sys":17724},{"id":21,"type":12,"linkType":22},{"sys":17726},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17728,"metaTitle":412,"metaDescription":413,"mainTitle":17729,"subtitle":432,"heroImage":17744,"ctaButton":455,"ctaLink":456},[411],{"data":17730,"content":17731,"nodeType":74},{},[17732,17738],{"data":17733,"content":17734,"nodeType":424},{},[17735],{"data":17736,"marks":17737,"value":423,"nodeType":82},{},[],{"data":17739,"content":17740,"nodeType":87},{},[17741],{"data":17742,"marks":17743,"value":431,"nodeType":82},{},[],{"metadata":17745,"sys":17748,"fields":17753},{"tags":17746,"concepts":17747},[],[],{"space":17749,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17751,"publishedVersion":62,"revision":44,"locale":29},{"sys":17750},{"type":12,"linkType":13,"id":14},{"sys":17752},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17754},{"url":447,"details":17755,"fileName":453,"contentType":454},{"size":449,"image":17756},{"width":451,"height":452},{"sys":17758,"fields":17761},{"id":17759,"createdAt":17760},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":17762,"slug":17763,"articleIntro":17762,"category":17764},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[17765],{"metadata":17766,"sys":17769,"fields":17776},{"tags":17767,"concepts":17768},[],[],{"space":17770,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17772,"publishedVersion":402,"revision":62,"contentType":17774,"locale":29},{"sys":17771},{"type":12,"linkType":13,"id":14},{"sys":17773},{"id":21,"type":12,"linkType":22},{"sys":17775},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17777,"metaTitle":412,"metaDescription":413,"mainTitle":17778,"subtitle":432,"heroImage":17793,"ctaButton":455,"ctaLink":456},[411],{"data":17779,"content":17780,"nodeType":74},{},[17781,17787],{"data":17782,"content":17783,"nodeType":424},{},[17784],{"data":17785,"marks":17786,"value":423,"nodeType":82},{},[],{"data":17788,"content":17789,"nodeType":87},{},[17790],{"data":17791,"marks":17792,"value":431,"nodeType":82},{},[],{"metadata":17794,"sys":17797,"fields":17802},{"tags":17795,"concepts":17796},[],[],{"space":17798,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17800,"publishedVersion":62,"revision":44,"locale":29},{"sys":17799},{"type":12,"linkType":13,"id":14},{"sys":17801},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17803},{"url":447,"details":17804,"fileName":453,"contentType":454},{"size":449,"image":17805},{"width":451,"height":452},{"sys":17807,"fields":17810},{"id":17808,"createdAt":17809},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":17811,"slug":17812,"articleIntro":17811,"category":17813},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[17814],{"metadata":17815,"sys":17818,"fields":17825},{"tags":17816,"concepts":17817},[],[],{"space":17819,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17821,"publishedVersion":402,"revision":62,"contentType":17823,"locale":29},{"sys":17820},{"type":12,"linkType":13,"id":14},{"sys":17822},{"id":21,"type":12,"linkType":22},{"sys":17824},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17826,"metaTitle":412,"metaDescription":413,"mainTitle":17827,"subtitle":432,"heroImage":17842,"ctaButton":455,"ctaLink":456},[411],{"data":17828,"content":17829,"nodeType":74},{},[17830,17836],{"data":17831,"content":17832,"nodeType":424},{},[17833],{"data":17834,"marks":17835,"value":423,"nodeType":82},{},[],{"data":17837,"content":17838,"nodeType":87},{},[17839],{"data":17840,"marks":17841,"value":431,"nodeType":82},{},[],{"metadata":17843,"sys":17846,"fields":17851},{"tags":17844,"concepts":17845},[],[],{"space":17847,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17849,"publishedVersion":62,"revision":44,"locale":29},{"sys":17848},{"type":12,"linkType":13,"id":14},{"sys":17850},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17852},{"url":447,"details":17853,"fileName":453,"contentType":454},{"size":449,"image":17854},{"width":451,"height":452},{"sys":17856,"fields":17859},{"id":17857,"createdAt":17858},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":17860,"slug":17861,"articleIntro":17860,"category":17862},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[17863],{"metadata":17864,"sys":17867,"fields":17874},{"tags":17865,"concepts":17866},[],[],{"space":17868,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17870,"publishedVersion":402,"revision":62,"contentType":17872,"locale":29},{"sys":17869},{"type":12,"linkType":13,"id":14},{"sys":17871},{"id":21,"type":12,"linkType":22},{"sys":17873},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17875,"metaTitle":412,"metaDescription":413,"mainTitle":17876,"subtitle":432,"heroImage":17891,"ctaButton":455,"ctaLink":456},[411],{"data":17877,"content":17878,"nodeType":74},{},[17879,17885],{"data":17880,"content":17881,"nodeType":424},{},[17882],{"data":17883,"marks":17884,"value":423,"nodeType":82},{},[],{"data":17886,"content":17887,"nodeType":87},{},[17888],{"data":17889,"marks":17890,"value":431,"nodeType":82},{},[],{"metadata":17892,"sys":17895,"fields":17900},{"tags":17893,"concepts":17894},[],[],{"space":17896,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17898,"publishedVersion":62,"revision":44,"locale":29},{"sys":17897},{"type":12,"linkType":13,"id":14},{"sys":17899},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17901},{"url":447,"details":17902,"fileName":453,"contentType":454},{"size":449,"image":17903},{"width":451,"height":452},{"sys":17905,"fields":17908},{"id":17906,"createdAt":17907},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":17909,"slug":17910,"articleIntro":17909,"category":17911},"6358 - Autres droits","compte-6358-autres-droits",[17912],{"metadata":17913,"sys":17916,"fields":17923},{"tags":17914,"concepts":17915},[],[],{"space":17917,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17919,"publishedVersion":402,"revision":62,"contentType":17921,"locale":29},{"sys":17918},{"type":12,"linkType":13,"id":14},{"sys":17920},{"id":21,"type":12,"linkType":22},{"sys":17922},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17924,"metaTitle":412,"metaDescription":413,"mainTitle":17925,"subtitle":432,"heroImage":17940,"ctaButton":455,"ctaLink":456},[411],{"data":17926,"content":17927,"nodeType":74},{},[17928,17934],{"data":17929,"content":17930,"nodeType":424},{},[17931],{"data":17932,"marks":17933,"value":423,"nodeType":82},{},[],{"data":17935,"content":17936,"nodeType":87},{},[17937],{"data":17938,"marks":17939,"value":431,"nodeType":82},{},[],{"metadata":17941,"sys":17944,"fields":17949},{"tags":17942,"concepts":17943},[],[],{"space":17945,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17947,"publishedVersion":62,"revision":44,"locale":29},{"sys":17946},{"type":12,"linkType":13,"id":14},{"sys":17948},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17950},{"url":447,"details":17951,"fileName":453,"contentType":454},{"size":449,"image":17952},{"width":451,"height":452},{"sys":17954,"fields":17957},{"id":17955,"createdAt":17956},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":17958,"slug":17959,"articleIntro":17958,"category":17960},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[17961],{"metadata":17962,"sys":17965,"fields":17972},{"tags":17963,"concepts":17964},[],[],{"space":17966,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":17968,"publishedVersion":402,"revision":62,"contentType":17970,"locale":29},{"sys":17967},{"type":12,"linkType":13,"id":14},{"sys":17969},{"id":21,"type":12,"linkType":22},{"sys":17971},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":17973,"metaTitle":412,"metaDescription":413,"mainTitle":17974,"subtitle":432,"heroImage":17989,"ctaButton":455,"ctaLink":456},[411],{"data":17975,"content":17976,"nodeType":74},{},[17977,17983],{"data":17978,"content":17979,"nodeType":424},{},[17980],{"data":17981,"marks":17982,"value":423,"nodeType":82},{},[],{"data":17984,"content":17985,"nodeType":87},{},[17986],{"data":17987,"marks":17988,"value":431,"nodeType":82},{},[],{"metadata":17990,"sys":17993,"fields":17998},{"tags":17991,"concepts":17992},[],[],{"space":17994,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":17996,"publishedVersion":62,"revision":44,"locale":29},{"sys":17995},{"type":12,"linkType":13,"id":14},{"sys":17997},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":17999},{"url":447,"details":18000,"fileName":453,"contentType":454},{"size":449,"image":18001},{"width":451,"height":452},{"sys":18003,"fields":18006},{"id":18004,"createdAt":18005},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":18007,"slug":18008,"articleIntro":18007,"category":18009},"613 - Locations","compte-613-locations",[18010],{"metadata":18011,"sys":18014,"fields":18021},{"tags":18012,"concepts":18013},[],[],{"space":18015,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18017,"publishedVersion":402,"revision":62,"contentType":18019,"locale":29},{"sys":18016},{"type":12,"linkType":13,"id":14},{"sys":18018},{"id":21,"type":12,"linkType":22},{"sys":18020},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18022,"metaTitle":412,"metaDescription":413,"mainTitle":18023,"subtitle":432,"heroImage":18038,"ctaButton":455,"ctaLink":456},[411],{"data":18024,"content":18025,"nodeType":74},{},[18026,18032],{"data":18027,"content":18028,"nodeType":424},{},[18029],{"data":18030,"marks":18031,"value":423,"nodeType":82},{},[],{"data":18033,"content":18034,"nodeType":87},{},[18035],{"data":18036,"marks":18037,"value":431,"nodeType":82},{},[],{"metadata":18039,"sys":18042,"fields":18047},{"tags":18040,"concepts":18041},[],[],{"space":18043,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18045,"publishedVersion":62,"revision":44,"locale":29},{"sys":18044},{"type":12,"linkType":13,"id":14},{"sys":18046},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18048},{"url":447,"details":18049,"fileName":453,"contentType":454},{"size":449,"image":18050},{"width":451,"height":452},{"sys":18052,"fields":18055},{"id":18053,"createdAt":18054},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":18056,"slug":18057,"articleIntro":-1,"category":18058},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[18059],{"metadata":18060,"sys":18063,"fields":18070},{"tags":18061,"concepts":18062},[],[],{"space":18064,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18066,"publishedVersion":402,"revision":62,"contentType":18068,"locale":29},{"sys":18065},{"type":12,"linkType":13,"id":14},{"sys":18067},{"id":21,"type":12,"linkType":22},{"sys":18069},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18071,"metaTitle":412,"metaDescription":413,"mainTitle":18072,"subtitle":432,"heroImage":18087,"ctaButton":455,"ctaLink":456},[411],{"data":18073,"content":18074,"nodeType":74},{},[18075,18081],{"data":18076,"content":18077,"nodeType":424},{},[18078],{"data":18079,"marks":18080,"value":423,"nodeType":82},{},[],{"data":18082,"content":18083,"nodeType":87},{},[18084],{"data":18085,"marks":18086,"value":431,"nodeType":82},{},[],{"metadata":18088,"sys":18091,"fields":18096},{"tags":18089,"concepts":18090},[],[],{"space":18092,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18094,"publishedVersion":62,"revision":44,"locale":29},{"sys":18093},{"type":12,"linkType":13,"id":14},{"sys":18095},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18097},{"url":447,"details":18098,"fileName":453,"contentType":454},{"size":449,"image":18099},{"width":451,"height":452},{"sys":18101,"fields":18104},{"id":18102,"createdAt":18103},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":18105,"slug":18106,"articleIntro":-1,"category":18107},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[18108],{"metadata":18109,"sys":18112,"fields":18119},{"tags":18110,"concepts":18111},[],[],{"space":18113,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18115,"publishedVersion":402,"revision":62,"contentType":18117,"locale":29},{"sys":18114},{"type":12,"linkType":13,"id":14},{"sys":18116},{"id":21,"type":12,"linkType":22},{"sys":18118},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18120,"metaTitle":412,"metaDescription":413,"mainTitle":18121,"subtitle":432,"heroImage":18136,"ctaButton":455,"ctaLink":456},[411],{"data":18122,"content":18123,"nodeType":74},{},[18124,18130],{"data":18125,"content":18126,"nodeType":424},{},[18127],{"data":18128,"marks":18129,"value":423,"nodeType":82},{},[],{"data":18131,"content":18132,"nodeType":87},{},[18133],{"data":18134,"marks":18135,"value":431,"nodeType":82},{},[],{"metadata":18137,"sys":18140,"fields":18145},{"tags":18138,"concepts":18139},[],[],{"space":18141,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18143,"publishedVersion":62,"revision":44,"locale":29},{"sys":18142},{"type":12,"linkType":13,"id":14},{"sys":18144},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18146},{"url":447,"details":18147,"fileName":453,"contentType":454},{"size":449,"image":18148},{"width":451,"height":452},{"sys":18150,"fields":18153},{"id":18151,"createdAt":18152},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":18154,"slug":18155,"articleIntro":18154,"category":18156},"2748 - Autres prêts","compte-2748-autres-prets",[18157],{"metadata":18158,"sys":18161,"fields":18168},{"tags":18159,"concepts":18160},[],[],{"space":18162,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18164,"publishedVersion":402,"revision":62,"contentType":18166,"locale":29},{"sys":18163},{"type":12,"linkType":13,"id":14},{"sys":18165},{"id":21,"type":12,"linkType":22},{"sys":18167},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18169,"metaTitle":412,"metaDescription":413,"mainTitle":18170,"subtitle":432,"heroImage":18185,"ctaButton":455,"ctaLink":456},[411],{"data":18171,"content":18172,"nodeType":74},{},[18173,18179],{"data":18174,"content":18175,"nodeType":424},{},[18176],{"data":18177,"marks":18178,"value":423,"nodeType":82},{},[],{"data":18180,"content":18181,"nodeType":87},{},[18182],{"data":18183,"marks":18184,"value":431,"nodeType":82},{},[],{"metadata":18186,"sys":18189,"fields":18194},{"tags":18187,"concepts":18188},[],[],{"space":18190,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18192,"publishedVersion":62,"revision":44,"locale":29},{"sys":18191},{"type":12,"linkType":13,"id":14},{"sys":18193},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18195},{"url":447,"details":18196,"fileName":453,"contentType":454},{"size":449,"image":18197},{"width":451,"height":452},{"sys":18199,"fields":18202},{"id":18200,"createdAt":18201},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":18203,"slug":18204,"articleIntro":18203,"category":18205},"506 - Obligations","compte-506-obligations",[18206],{"metadata":18207,"sys":18210,"fields":18217},{"tags":18208,"concepts":18209},[],[],{"space":18211,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18213,"publishedVersion":402,"revision":62,"contentType":18215,"locale":29},{"sys":18212},{"type":12,"linkType":13,"id":14},{"sys":18214},{"id":21,"type":12,"linkType":22},{"sys":18216},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18218,"metaTitle":412,"metaDescription":413,"mainTitle":18219,"subtitle":432,"heroImage":18234,"ctaButton":455,"ctaLink":456},[411],{"data":18220,"content":18221,"nodeType":74},{},[18222,18228],{"data":18223,"content":18224,"nodeType":424},{},[18225],{"data":18226,"marks":18227,"value":423,"nodeType":82},{},[],{"data":18229,"content":18230,"nodeType":87},{},[18231],{"data":18232,"marks":18233,"value":431,"nodeType":82},{},[],{"metadata":18235,"sys":18238,"fields":18243},{"tags":18236,"concepts":18237},[],[],{"space":18239,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18241,"publishedVersion":62,"revision":44,"locale":29},{"sys":18240},{"type":12,"linkType":13,"id":14},{"sys":18242},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18244},{"url":447,"details":18245,"fileName":453,"contentType":454},{"size":449,"image":18246},{"width":451,"height":452},{"sys":18248,"fields":18251},{"id":18249,"createdAt":18250},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":18252,"slug":18253,"articleIntro":18252,"category":18254},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[18255],{"metadata":18256,"sys":18259,"fields":18266},{"tags":18257,"concepts":18258},[],[],{"space":18260,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18262,"publishedVersion":402,"revision":62,"contentType":18264,"locale":29},{"sys":18261},{"type":12,"linkType":13,"id":14},{"sys":18263},{"id":21,"type":12,"linkType":22},{"sys":18265},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18267,"metaTitle":412,"metaDescription":413,"mainTitle":18268,"subtitle":432,"heroImage":18283,"ctaButton":455,"ctaLink":456},[411],{"data":18269,"content":18270,"nodeType":74},{},[18271,18277],{"data":18272,"content":18273,"nodeType":424},{},[18274],{"data":18275,"marks":18276,"value":423,"nodeType":82},{},[],{"data":18278,"content":18279,"nodeType":87},{},[18280],{"data":18281,"marks":18282,"value":431,"nodeType":82},{},[],{"metadata":18284,"sys":18287,"fields":18292},{"tags":18285,"concepts":18286},[],[],{"space":18288,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18290,"publishedVersion":62,"revision":44,"locale":29},{"sys":18289},{"type":12,"linkType":13,"id":14},{"sys":18291},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18293},{"url":447,"details":18294,"fileName":453,"contentType":454},{"size":449,"image":18295},{"width":451,"height":452},{"sys":18297,"fields":18300},{"id":18298,"createdAt":18299},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":18301,"slug":18302,"articleIntro":18301,"category":18303},"2961 - Titres de participation","compte-2961-titres-de-participation",[18304],{"metadata":18305,"sys":18308,"fields":18315},{"tags":18306,"concepts":18307},[],[],{"space":18309,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18311,"publishedVersion":402,"revision":62,"contentType":18313,"locale":29},{"sys":18310},{"type":12,"linkType":13,"id":14},{"sys":18312},{"id":21,"type":12,"linkType":22},{"sys":18314},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18316,"metaTitle":412,"metaDescription":413,"mainTitle":18317,"subtitle":432,"heroImage":18332,"ctaButton":455,"ctaLink":456},[411],{"data":18318,"content":18319,"nodeType":74},{},[18320,18326],{"data":18321,"content":18322,"nodeType":424},{},[18323],{"data":18324,"marks":18325,"value":423,"nodeType":82},{},[],{"data":18327,"content":18328,"nodeType":87},{},[18329],{"data":18330,"marks":18331,"value":431,"nodeType":82},{},[],{"metadata":18333,"sys":18336,"fields":18341},{"tags":18334,"concepts":18335},[],[],{"space":18337,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18339,"publishedVersion":62,"revision":44,"locale":29},{"sys":18338},{"type":12,"linkType":13,"id":14},{"sys":18340},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18342},{"url":447,"details":18343,"fileName":453,"contentType":454},{"size":449,"image":18344},{"width":451,"height":452},{"sys":18346,"fields":18349},{"id":18347,"createdAt":18348},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":18350,"slug":18351,"articleIntro":18350,"category":18352},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[18353],{"metadata":18354,"sys":18357,"fields":18364},{"tags":18355,"concepts":18356},[],[],{"space":18358,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18360,"publishedVersion":402,"revision":62,"contentType":18362,"locale":29},{"sys":18359},{"type":12,"linkType":13,"id":14},{"sys":18361},{"id":21,"type":12,"linkType":22},{"sys":18363},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18365,"metaTitle":412,"metaDescription":413,"mainTitle":18366,"subtitle":432,"heroImage":18381,"ctaButton":455,"ctaLink":456},[411],{"data":18367,"content":18368,"nodeType":74},{},[18369,18375],{"data":18370,"content":18371,"nodeType":424},{},[18372],{"data":18373,"marks":18374,"value":423,"nodeType":82},{},[],{"data":18376,"content":18377,"nodeType":87},{},[18378],{"data":18379,"marks":18380,"value":431,"nodeType":82},{},[],{"metadata":18382,"sys":18385,"fields":18390},{"tags":18383,"concepts":18384},[],[],{"space":18386,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18388,"publishedVersion":62,"revision":44,"locale":29},{"sys":18387},{"type":12,"linkType":13,"id":14},{"sys":18389},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18391},{"url":447,"details":18392,"fileName":453,"contentType":454},{"size":449,"image":18393},{"width":451,"height":452},{"sys":18395,"fields":18398},{"id":18396,"createdAt":18397},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":18399,"slug":18400,"articleIntro":18399,"category":18401},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[18402],{"metadata":18403,"sys":18406,"fields":18413},{"tags":18404,"concepts":18405},[],[],{"space":18407,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18409,"publishedVersion":402,"revision":62,"contentType":18411,"locale":29},{"sys":18408},{"type":12,"linkType":13,"id":14},{"sys":18410},{"id":21,"type":12,"linkType":22},{"sys":18412},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18414,"metaTitle":412,"metaDescription":413,"mainTitle":18415,"subtitle":432,"heroImage":18430,"ctaButton":455,"ctaLink":456},[411],{"data":18416,"content":18417,"nodeType":74},{},[18418,18424],{"data":18419,"content":18420,"nodeType":424},{},[18421],{"data":18422,"marks":18423,"value":423,"nodeType":82},{},[],{"data":18425,"content":18426,"nodeType":87},{},[18427],{"data":18428,"marks":18429,"value":431,"nodeType":82},{},[],{"metadata":18431,"sys":18434,"fields":18439},{"tags":18432,"concepts":18433},[],[],{"space":18435,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18437,"publishedVersion":62,"revision":44,"locale":29},{"sys":18436},{"type":12,"linkType":13,"id":14},{"sys":18438},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18440},{"url":447,"details":18441,"fileName":453,"contentType":454},{"size":449,"image":18442},{"width":451,"height":452},{"sys":18444,"fields":18447},{"id":18445,"createdAt":18446},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":18448,"slug":18449,"articleIntro":18448,"category":18450},"Compte 213 - Constructions","compte-213-constructions",[18451],{"metadata":18452,"sys":18455,"fields":18462},{"tags":18453,"concepts":18454},[],[],{"space":18456,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18458,"publishedVersion":402,"revision":62,"contentType":18460,"locale":29},{"sys":18457},{"type":12,"linkType":13,"id":14},{"sys":18459},{"id":21,"type":12,"linkType":22},{"sys":18461},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18463,"metaTitle":412,"metaDescription":413,"mainTitle":18464,"subtitle":432,"heroImage":18479,"ctaButton":455,"ctaLink":456},[411],{"data":18465,"content":18466,"nodeType":74},{},[18467,18473],{"data":18468,"content":18469,"nodeType":424},{},[18470],{"data":18471,"marks":18472,"value":423,"nodeType":82},{},[],{"data":18474,"content":18475,"nodeType":87},{},[18476],{"data":18477,"marks":18478,"value":431,"nodeType":82},{},[],{"metadata":18480,"sys":18483,"fields":18488},{"tags":18481,"concepts":18482},[],[],{"space":18484,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18486,"publishedVersion":62,"revision":44,"locale":29},{"sys":18485},{"type":12,"linkType":13,"id":14},{"sys":18487},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18489},{"url":447,"details":18490,"fileName":453,"contentType":454},{"size":449,"image":18491},{"width":451,"height":452},{"sys":18493,"fields":18496},{"id":18494,"createdAt":18495},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":18497,"slug":18498,"articleIntro":18497,"category":18499},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[18500],{"metadata":18501,"sys":18504,"fields":18511},{"tags":18502,"concepts":18503},[],[],{"space":18505,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18507,"publishedVersion":402,"revision":62,"contentType":18509,"locale":29},{"sys":18506},{"type":12,"linkType":13,"id":14},{"sys":18508},{"id":21,"type":12,"linkType":22},{"sys":18510},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18512,"metaTitle":412,"metaDescription":413,"mainTitle":18513,"subtitle":432,"heroImage":18528,"ctaButton":455,"ctaLink":456},[411],{"data":18514,"content":18515,"nodeType":74},{},[18516,18522],{"data":18517,"content":18518,"nodeType":424},{},[18519],{"data":18520,"marks":18521,"value":423,"nodeType":82},{},[],{"data":18523,"content":18524,"nodeType":87},{},[18525],{"data":18526,"marks":18527,"value":431,"nodeType":82},{},[],{"metadata":18529,"sys":18532,"fields":18537},{"tags":18530,"concepts":18531},[],[],{"space":18533,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18535,"publishedVersion":62,"revision":44,"locale":29},{"sys":18534},{"type":12,"linkType":13,"id":14},{"sys":18536},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18538},{"url":447,"details":18539,"fileName":453,"contentType":454},{"size":449,"image":18540},{"width":451,"height":452},{"sys":18542,"fields":18545},{"id":18543,"createdAt":18544},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":18546,"slug":18547,"articleIntro":18546,"category":18548},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[18549],{"metadata":18550,"sys":18553,"fields":18560},{"tags":18551,"concepts":18552},[],[],{"space":18554,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18556,"publishedVersion":402,"revision":62,"contentType":18558,"locale":29},{"sys":18555},{"type":12,"linkType":13,"id":14},{"sys":18557},{"id":21,"type":12,"linkType":22},{"sys":18559},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18561,"metaTitle":412,"metaDescription":413,"mainTitle":18562,"subtitle":432,"heroImage":18577,"ctaButton":455,"ctaLink":456},[411],{"data":18563,"content":18564,"nodeType":74},{},[18565,18571],{"data":18566,"content":18567,"nodeType":424},{},[18568],{"data":18569,"marks":18570,"value":423,"nodeType":82},{},[],{"data":18572,"content":18573,"nodeType":87},{},[18574],{"data":18575,"marks":18576,"value":431,"nodeType":82},{},[],{"metadata":18578,"sys":18581,"fields":18586},{"tags":18579,"concepts":18580},[],[],{"space":18582,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18584,"publishedVersion":62,"revision":44,"locale":29},{"sys":18583},{"type":12,"linkType":13,"id":14},{"sys":18585},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18587},{"url":447,"details":18588,"fileName":453,"contentType":454},{"size":449,"image":18589},{"width":451,"height":452},{"sys":18591,"fields":18594},{"id":18592,"createdAt":18593},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":18595,"slug":18596,"articleIntro":18595,"category":18597},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[18598],{"metadata":18599,"sys":18602,"fields":18609},{"tags":18600,"concepts":18601},[],[],{"space":18603,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18605,"publishedVersion":402,"revision":62,"contentType":18607,"locale":29},{"sys":18604},{"type":12,"linkType":13,"id":14},{"sys":18606},{"id":21,"type":12,"linkType":22},{"sys":18608},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18610,"metaTitle":412,"metaDescription":413,"mainTitle":18611,"subtitle":432,"heroImage":18626,"ctaButton":455,"ctaLink":456},[411],{"data":18612,"content":18613,"nodeType":74},{},[18614,18620],{"data":18615,"content":18616,"nodeType":424},{},[18617],{"data":18618,"marks":18619,"value":423,"nodeType":82},{},[],{"data":18621,"content":18622,"nodeType":87},{},[18623],{"data":18624,"marks":18625,"value":431,"nodeType":82},{},[],{"metadata":18627,"sys":18630,"fields":18635},{"tags":18628,"concepts":18629},[],[],{"space":18631,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18633,"publishedVersion":62,"revision":44,"locale":29},{"sys":18632},{"type":12,"linkType":13,"id":14},{"sys":18634},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18636},{"url":447,"details":18637,"fileName":453,"contentType":454},{"size":449,"image":18638},{"width":451,"height":452},{"sys":18640,"fields":18643},{"id":18641,"createdAt":18642},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":18644,"slug":18645,"articleIntro":-1,"category":18646},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[18647],{"metadata":18648,"sys":18651,"fields":18658},{"tags":18649,"concepts":18650},[],[],{"space":18652,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18654,"publishedVersion":402,"revision":62,"contentType":18656,"locale":29},{"sys":18653},{"type":12,"linkType":13,"id":14},{"sys":18655},{"id":21,"type":12,"linkType":22},{"sys":18657},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18659,"metaTitle":412,"metaDescription":413,"mainTitle":18660,"subtitle":432,"heroImage":18675,"ctaButton":455,"ctaLink":456},[411],{"data":18661,"content":18662,"nodeType":74},{},[18663,18669],{"data":18664,"content":18665,"nodeType":424},{},[18666],{"data":18667,"marks":18668,"value":423,"nodeType":82},{},[],{"data":18670,"content":18671,"nodeType":87},{},[18672],{"data":18673,"marks":18674,"value":431,"nodeType":82},{},[],{"metadata":18676,"sys":18679,"fields":18684},{"tags":18677,"concepts":18678},[],[],{"space":18680,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18682,"publishedVersion":62,"revision":44,"locale":29},{"sys":18681},{"type":12,"linkType":13,"id":14},{"sys":18683},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18685},{"url":447,"details":18686,"fileName":453,"contentType":454},{"size":449,"image":18687},{"width":451,"height":452},{"sys":18689,"fields":18692},{"id":18690,"createdAt":18691},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":18693,"slug":18694,"articleIntro":18693,"category":18695},"Compte 6237 - Publications","compte-6237-publications",[18696],{"metadata":18697,"sys":18700,"fields":18707},{"tags":18698,"concepts":18699},[],[],{"space":18701,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18703,"publishedVersion":402,"revision":62,"contentType":18705,"locale":29},{"sys":18702},{"type":12,"linkType":13,"id":14},{"sys":18704},{"id":21,"type":12,"linkType":22},{"sys":18706},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18708,"metaTitle":412,"metaDescription":413,"mainTitle":18709,"subtitle":432,"heroImage":18724,"ctaButton":455,"ctaLink":456},[411],{"data":18710,"content":18711,"nodeType":74},{},[18712,18718],{"data":18713,"content":18714,"nodeType":424},{},[18715],{"data":18716,"marks":18717,"value":423,"nodeType":82},{},[],{"data":18719,"content":18720,"nodeType":87},{},[18721],{"data":18722,"marks":18723,"value":431,"nodeType":82},{},[],{"metadata":18725,"sys":18728,"fields":18733},{"tags":18726,"concepts":18727},[],[],{"space":18729,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18731,"publishedVersion":62,"revision":44,"locale":29},{"sys":18730},{"type":12,"linkType":13,"id":14},{"sys":18732},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18734},{"url":447,"details":18735,"fileName":453,"contentType":454},{"size":449,"image":18736},{"width":451,"height":452},{"sys":18738,"fields":18741},{"id":18739,"createdAt":18740},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":18742,"slug":18743,"articleIntro":-1,"category":18744},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[18745],{"metadata":18746,"sys":18749,"fields":18756},{"tags":18747,"concepts":18748},[],[],{"space":18750,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18752,"publishedVersion":402,"revision":62,"contentType":18754,"locale":29},{"sys":18751},{"type":12,"linkType":13,"id":14},{"sys":18753},{"id":21,"type":12,"linkType":22},{"sys":18755},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18757,"metaTitle":412,"metaDescription":413,"mainTitle":18758,"subtitle":432,"heroImage":18773,"ctaButton":455,"ctaLink":456},[411],{"data":18759,"content":18760,"nodeType":74},{},[18761,18767],{"data":18762,"content":18763,"nodeType":424},{},[18764],{"data":18765,"marks":18766,"value":423,"nodeType":82},{},[],{"data":18768,"content":18769,"nodeType":87},{},[18770],{"data":18771,"marks":18772,"value":431,"nodeType":82},{},[],{"metadata":18774,"sys":18777,"fields":18782},{"tags":18775,"concepts":18776},[],[],{"space":18778,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18780,"publishedVersion":62,"revision":44,"locale":29},{"sys":18779},{"type":12,"linkType":13,"id":14},{"sys":18781},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18783},{"url":447,"details":18784,"fileName":453,"contentType":454},{"size":449,"image":18785},{"width":451,"height":452},{"sys":18787,"fields":18790},{"id":18788,"createdAt":18789},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":18791,"slug":18792,"articleIntro":18791,"category":18793},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[18794],{"metadata":18795,"sys":18798,"fields":18805},{"tags":18796,"concepts":18797},[],[],{"space":18799,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18801,"publishedVersion":402,"revision":62,"contentType":18803,"locale":29},{"sys":18800},{"type":12,"linkType":13,"id":14},{"sys":18802},{"id":21,"type":12,"linkType":22},{"sys":18804},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18806,"metaTitle":412,"metaDescription":413,"mainTitle":18807,"subtitle":432,"heroImage":18822,"ctaButton":455,"ctaLink":456},[411],{"data":18808,"content":18809,"nodeType":74},{},[18810,18816],{"data":18811,"content":18812,"nodeType":424},{},[18813],{"data":18814,"marks":18815,"value":423,"nodeType":82},{},[],{"data":18817,"content":18818,"nodeType":87},{},[18819],{"data":18820,"marks":18821,"value":431,"nodeType":82},{},[],{"metadata":18823,"sys":18826,"fields":18831},{"tags":18824,"concepts":18825},[],[],{"space":18827,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18829,"publishedVersion":62,"revision":44,"locale":29},{"sys":18828},{"type":12,"linkType":13,"id":14},{"sys":18830},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18832},{"url":447,"details":18833,"fileName":453,"contentType":454},{"size":449,"image":18834},{"width":451,"height":452},{"sys":18836,"fields":18839},{"id":18837,"createdAt":18838},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":18840,"slug":18841,"articleIntro":18840,"category":18842},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[18843],{"metadata":18844,"sys":18847,"fields":18854},{"tags":18845,"concepts":18846},[],[],{"space":18848,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18850,"publishedVersion":402,"revision":62,"contentType":18852,"locale":29},{"sys":18849},{"type":12,"linkType":13,"id":14},{"sys":18851},{"id":21,"type":12,"linkType":22},{"sys":18853},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18855,"metaTitle":412,"metaDescription":413,"mainTitle":18856,"subtitle":432,"heroImage":18871,"ctaButton":455,"ctaLink":456},[411],{"data":18857,"content":18858,"nodeType":74},{},[18859,18865],{"data":18860,"content":18861,"nodeType":424},{},[18862],{"data":18863,"marks":18864,"value":423,"nodeType":82},{},[],{"data":18866,"content":18867,"nodeType":87},{},[18868],{"data":18869,"marks":18870,"value":431,"nodeType":82},{},[],{"metadata":18872,"sys":18875,"fields":18880},{"tags":18873,"concepts":18874},[],[],{"space":18876,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18878,"publishedVersion":62,"revision":44,"locale":29},{"sys":18877},{"type":12,"linkType":13,"id":14},{"sys":18879},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18881},{"url":447,"details":18882,"fileName":453,"contentType":454},{"size":449,"image":18883},{"width":451,"height":452},{"sys":18885,"fields":18888},{"id":18886,"createdAt":18887},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":18889,"slug":18890,"articleIntro":18889,"category":18891},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[18892],{"metadata":18893,"sys":18896,"fields":18903},{"tags":18894,"concepts":18895},[],[],{"space":18897,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18899,"publishedVersion":402,"revision":62,"contentType":18901,"locale":29},{"sys":18898},{"type":12,"linkType":13,"id":14},{"sys":18900},{"id":21,"type":12,"linkType":22},{"sys":18902},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18904,"metaTitle":412,"metaDescription":413,"mainTitle":18905,"subtitle":432,"heroImage":18920,"ctaButton":455,"ctaLink":456},[411],{"data":18906,"content":18907,"nodeType":74},{},[18908,18914],{"data":18909,"content":18910,"nodeType":424},{},[18911],{"data":18912,"marks":18913,"value":423,"nodeType":82},{},[],{"data":18915,"content":18916,"nodeType":87},{},[18917],{"data":18918,"marks":18919,"value":431,"nodeType":82},{},[],{"metadata":18921,"sys":18924,"fields":18929},{"tags":18922,"concepts":18923},[],[],{"space":18925,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18927,"publishedVersion":62,"revision":44,"locale":29},{"sys":18926},{"type":12,"linkType":13,"id":14},{"sys":18928},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18930},{"url":447,"details":18931,"fileName":453,"contentType":454},{"size":449,"image":18932},{"width":451,"height":452},{"sys":18934,"fields":18937},{"id":18935,"createdAt":18936},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":18938,"slug":18939,"articleIntro":18938,"category":18940},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[18941],{"metadata":18942,"sys":18945,"fields":18952},{"tags":18943,"concepts":18944},[],[],{"space":18946,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18948,"publishedVersion":402,"revision":62,"contentType":18950,"locale":29},{"sys":18947},{"type":12,"linkType":13,"id":14},{"sys":18949},{"id":21,"type":12,"linkType":22},{"sys":18951},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":18953,"metaTitle":412,"metaDescription":413,"mainTitle":18954,"subtitle":432,"heroImage":18969,"ctaButton":455,"ctaLink":456},[411],{"data":18955,"content":18956,"nodeType":74},{},[18957,18963],{"data":18958,"content":18959,"nodeType":424},{},[18960],{"data":18961,"marks":18962,"value":423,"nodeType":82},{},[],{"data":18964,"content":18965,"nodeType":87},{},[18966],{"data":18967,"marks":18968,"value":431,"nodeType":82},{},[],{"metadata":18970,"sys":18973,"fields":18978},{"tags":18971,"concepts":18972},[],[],{"space":18974,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":18976,"publishedVersion":62,"revision":44,"locale":29},{"sys":18975},{"type":12,"linkType":13,"id":14},{"sys":18977},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":18979},{"url":447,"details":18980,"fileName":453,"contentType":454},{"size":449,"image":18981},{"width":451,"height":452},{"sys":18983,"fields":18986},{"id":18984,"createdAt":18985},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":18987,"slug":18988,"articleIntro":18987,"category":18989},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[18990],{"metadata":18991,"sys":18994,"fields":19001},{"tags":18992,"concepts":18993},[],[],{"space":18995,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":18997,"publishedVersion":402,"revision":62,"contentType":18999,"locale":29},{"sys":18996},{"type":12,"linkType":13,"id":14},{"sys":18998},{"id":21,"type":12,"linkType":22},{"sys":19000},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19002,"metaTitle":412,"metaDescription":413,"mainTitle":19003,"subtitle":432,"heroImage":19018,"ctaButton":455,"ctaLink":456},[411],{"data":19004,"content":19005,"nodeType":74},{},[19006,19012],{"data":19007,"content":19008,"nodeType":424},{},[19009],{"data":19010,"marks":19011,"value":423,"nodeType":82},{},[],{"data":19013,"content":19014,"nodeType":87},{},[19015],{"data":19016,"marks":19017,"value":431,"nodeType":82},{},[],{"metadata":19019,"sys":19022,"fields":19027},{"tags":19020,"concepts":19021},[],[],{"space":19023,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19025,"publishedVersion":62,"revision":44,"locale":29},{"sys":19024},{"type":12,"linkType":13,"id":14},{"sys":19026},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19028},{"url":447,"details":19029,"fileName":453,"contentType":454},{"size":449,"image":19030},{"width":451,"height":452},{"sys":19032,"fields":19035},{"id":19033,"createdAt":19034},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":19036,"slug":19037,"articleIntro":19036,"category":19038},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[19039],{"metadata":19040,"sys":19043,"fields":19050},{"tags":19041,"concepts":19042},[],[],{"space":19044,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19046,"publishedVersion":402,"revision":62,"contentType":19048,"locale":29},{"sys":19045},{"type":12,"linkType":13,"id":14},{"sys":19047},{"id":21,"type":12,"linkType":22},{"sys":19049},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19051,"metaTitle":412,"metaDescription":413,"mainTitle":19052,"subtitle":432,"heroImage":19067,"ctaButton":455,"ctaLink":456},[411],{"data":19053,"content":19054,"nodeType":74},{},[19055,19061],{"data":19056,"content":19057,"nodeType":424},{},[19058],{"data":19059,"marks":19060,"value":423,"nodeType":82},{},[],{"data":19062,"content":19063,"nodeType":87},{},[19064],{"data":19065,"marks":19066,"value":431,"nodeType":82},{},[],{"metadata":19068,"sys":19071,"fields":19076},{"tags":19069,"concepts":19070},[],[],{"space":19072,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19074,"publishedVersion":62,"revision":44,"locale":29},{"sys":19073},{"type":12,"linkType":13,"id":14},{"sys":19075},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19077},{"url":447,"details":19078,"fileName":453,"contentType":454},{"size":449,"image":19079},{"width":451,"height":452},{"sys":19081,"fields":19084},{"id":19082,"createdAt":19083},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":19085,"slug":19086,"articleIntro":-1,"category":19087},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[19088],{"metadata":19089,"sys":19092,"fields":19099},{"tags":19090,"concepts":19091},[],[],{"space":19093,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19095,"publishedVersion":402,"revision":62,"contentType":19097,"locale":29},{"sys":19094},{"type":12,"linkType":13,"id":14},{"sys":19096},{"id":21,"type":12,"linkType":22},{"sys":19098},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19100,"metaTitle":412,"metaDescription":413,"mainTitle":19101,"subtitle":432,"heroImage":19116,"ctaButton":455,"ctaLink":456},[411],{"data":19102,"content":19103,"nodeType":74},{},[19104,19110],{"data":19105,"content":19106,"nodeType":424},{},[19107],{"data":19108,"marks":19109,"value":423,"nodeType":82},{},[],{"data":19111,"content":19112,"nodeType":87},{},[19113],{"data":19114,"marks":19115,"value":431,"nodeType":82},{},[],{"metadata":19117,"sys":19120,"fields":19125},{"tags":19118,"concepts":19119},[],[],{"space":19121,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19123,"publishedVersion":62,"revision":44,"locale":29},{"sys":19122},{"type":12,"linkType":13,"id":14},{"sys":19124},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19126},{"url":447,"details":19127,"fileName":453,"contentType":454},{"size":449,"image":19128},{"width":451,"height":452},{"sys":19130,"fields":19133},{"id":19131,"createdAt":19132},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":19134,"slug":19135,"articleIntro":19134,"category":19136},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[19137],{"metadata":19138,"sys":19141,"fields":19148},{"tags":19139,"concepts":19140},[],[],{"space":19142,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19144,"publishedVersion":402,"revision":62,"contentType":19146,"locale":29},{"sys":19143},{"type":12,"linkType":13,"id":14},{"sys":19145},{"id":21,"type":12,"linkType":22},{"sys":19147},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19149,"metaTitle":412,"metaDescription":413,"mainTitle":19150,"subtitle":432,"heroImage":19165,"ctaButton":455,"ctaLink":456},[411],{"data":19151,"content":19152,"nodeType":74},{},[19153,19159],{"data":19154,"content":19155,"nodeType":424},{},[19156],{"data":19157,"marks":19158,"value":423,"nodeType":82},{},[],{"data":19160,"content":19161,"nodeType":87},{},[19162],{"data":19163,"marks":19164,"value":431,"nodeType":82},{},[],{"metadata":19166,"sys":19169,"fields":19174},{"tags":19167,"concepts":19168},[],[],{"space":19170,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19172,"publishedVersion":62,"revision":44,"locale":29},{"sys":19171},{"type":12,"linkType":13,"id":14},{"sys":19173},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19175},{"url":447,"details":19176,"fileName":453,"contentType":454},{"size":449,"image":19177},{"width":451,"height":452},{"sys":19179,"fields":19182},{"id":19180,"createdAt":19181},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":19183,"slug":19184,"articleIntro":-1,"category":19185},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[19186],{"metadata":19187,"sys":19190,"fields":19197},{"tags":19188,"concepts":19189},[],[],{"space":19191,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19193,"publishedVersion":402,"revision":62,"contentType":19195,"locale":29},{"sys":19192},{"type":12,"linkType":13,"id":14},{"sys":19194},{"id":21,"type":12,"linkType":22},{"sys":19196},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19198,"metaTitle":412,"metaDescription":413,"mainTitle":19199,"subtitle":432,"heroImage":19214,"ctaButton":455,"ctaLink":456},[411],{"data":19200,"content":19201,"nodeType":74},{},[19202,19208],{"data":19203,"content":19204,"nodeType":424},{},[19205],{"data":19206,"marks":19207,"value":423,"nodeType":82},{},[],{"data":19209,"content":19210,"nodeType":87},{},[19211],{"data":19212,"marks":19213,"value":431,"nodeType":82},{},[],{"metadata":19215,"sys":19218,"fields":19223},{"tags":19216,"concepts":19217},[],[],{"space":19219,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19221,"publishedVersion":62,"revision":44,"locale":29},{"sys":19220},{"type":12,"linkType":13,"id":14},{"sys":19222},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19224},{"url":447,"details":19225,"fileName":453,"contentType":454},{"size":449,"image":19226},{"width":451,"height":452},{"sys":19228,"fields":19231},{"id":19229,"createdAt":19230},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":19232,"slug":19233,"articleIntro":-1,"category":19234},"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",[19235],{"metadata":19236,"sys":19239,"fields":19246},{"tags":19237,"concepts":19238},[],[],{"space":19240,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19242,"publishedVersion":402,"revision":62,"contentType":19244,"locale":29},{"sys":19241},{"type":12,"linkType":13,"id":14},{"sys":19243},{"id":21,"type":12,"linkType":22},{"sys":19245},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19247,"metaTitle":412,"metaDescription":413,"mainTitle":19248,"subtitle":432,"heroImage":19263,"ctaButton":455,"ctaLink":456},[411],{"data":19249,"content":19250,"nodeType":74},{},[19251,19257],{"data":19252,"content":19253,"nodeType":424},{},[19254],{"data":19255,"marks":19256,"value":423,"nodeType":82},{},[],{"data":19258,"content":19259,"nodeType":87},{},[19260],{"data":19261,"marks":19262,"value":431,"nodeType":82},{},[],{"metadata":19264,"sys":19267,"fields":19272},{"tags":19265,"concepts":19266},[],[],{"space":19268,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19270,"publishedVersion":62,"revision":44,"locale":29},{"sys":19269},{"type":12,"linkType":13,"id":14},{"sys":19271},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19273},{"url":447,"details":19274,"fileName":453,"contentType":454},{"size":449,"image":19275},{"width":451,"height":452},{"sys":19277,"fields":19280},{"id":19278,"createdAt":19279},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":19281,"slug":19282,"articleIntro":19281,"category":19283},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[19284],{"metadata":19285,"sys":19288,"fields":19295},{"tags":19286,"concepts":19287},[],[],{"space":19289,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19291,"publishedVersion":402,"revision":62,"contentType":19293,"locale":29},{"sys":19290},{"type":12,"linkType":13,"id":14},{"sys":19292},{"id":21,"type":12,"linkType":22},{"sys":19294},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19296,"metaTitle":412,"metaDescription":413,"mainTitle":19297,"subtitle":432,"heroImage":19312,"ctaButton":455,"ctaLink":456},[411],{"data":19298,"content":19299,"nodeType":74},{},[19300,19306],{"data":19301,"content":19302,"nodeType":424},{},[19303],{"data":19304,"marks":19305,"value":423,"nodeType":82},{},[],{"data":19307,"content":19308,"nodeType":87},{},[19309],{"data":19310,"marks":19311,"value":431,"nodeType":82},{},[],{"metadata":19313,"sys":19316,"fields":19321},{"tags":19314,"concepts":19315},[],[],{"space":19317,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19319,"publishedVersion":62,"revision":44,"locale":29},{"sys":19318},{"type":12,"linkType":13,"id":14},{"sys":19320},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19322},{"url":447,"details":19323,"fileName":453,"contentType":454},{"size":449,"image":19324},{"width":451,"height":452},{"sys":19326,"fields":19329},{"id":19327,"createdAt":19328},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":19330,"slug":19331,"articleIntro":19330,"category":19332},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[19333],{"metadata":19334,"sys":19337,"fields":19344},{"tags":19335,"concepts":19336},[],[],{"space":19338,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19340,"publishedVersion":402,"revision":62,"contentType":19342,"locale":29},{"sys":19339},{"type":12,"linkType":13,"id":14},{"sys":19341},{"id":21,"type":12,"linkType":22},{"sys":19343},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19345,"metaTitle":412,"metaDescription":413,"mainTitle":19346,"subtitle":432,"heroImage":19361,"ctaButton":455,"ctaLink":456},[411],{"data":19347,"content":19348,"nodeType":74},{},[19349,19355],{"data":19350,"content":19351,"nodeType":424},{},[19352],{"data":19353,"marks":19354,"value":423,"nodeType":82},{},[],{"data":19356,"content":19357,"nodeType":87},{},[19358],{"data":19359,"marks":19360,"value":431,"nodeType":82},{},[],{"metadata":19362,"sys":19365,"fields":19370},{"tags":19363,"concepts":19364},[],[],{"space":19366,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19368,"publishedVersion":62,"revision":44,"locale":29},{"sys":19367},{"type":12,"linkType":13,"id":14},{"sys":19369},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19371},{"url":447,"details":19372,"fileName":453,"contentType":454},{"size":449,"image":19373},{"width":451,"height":452},{"sys":19375,"fields":19378},{"id":19376,"createdAt":19377},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":19379,"slug":19380,"articleIntro":19379,"category":19381},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[19382],{"metadata":19383,"sys":19386,"fields":19393},{"tags":19384,"concepts":19385},[],[],{"space":19387,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19389,"publishedVersion":402,"revision":62,"contentType":19391,"locale":29},{"sys":19388},{"type":12,"linkType":13,"id":14},{"sys":19390},{"id":21,"type":12,"linkType":22},{"sys":19392},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19394,"metaTitle":412,"metaDescription":413,"mainTitle":19395,"subtitle":432,"heroImage":19410,"ctaButton":455,"ctaLink":456},[411],{"data":19396,"content":19397,"nodeType":74},{},[19398,19404],{"data":19399,"content":19400,"nodeType":424},{},[19401],{"data":19402,"marks":19403,"value":423,"nodeType":82},{},[],{"data":19405,"content":19406,"nodeType":87},{},[19407],{"data":19408,"marks":19409,"value":431,"nodeType":82},{},[],{"metadata":19411,"sys":19414,"fields":19419},{"tags":19412,"concepts":19413},[],[],{"space":19415,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19417,"publishedVersion":62,"revision":44,"locale":29},{"sys":19416},{"type":12,"linkType":13,"id":14},{"sys":19418},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19420},{"url":447,"details":19421,"fileName":453,"contentType":454},{"size":449,"image":19422},{"width":451,"height":452},{"sys":19424,"fields":19427},{"id":19425,"createdAt":19426},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":19428,"slug":19429,"articleIntro":19428,"category":19430},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[19431],{"metadata":19432,"sys":19435,"fields":19442},{"tags":19433,"concepts":19434},[],[],{"space":19436,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19438,"publishedVersion":402,"revision":62,"contentType":19440,"locale":29},{"sys":19437},{"type":12,"linkType":13,"id":14},{"sys":19439},{"id":21,"type":12,"linkType":22},{"sys":19441},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19443,"metaTitle":412,"metaDescription":413,"mainTitle":19444,"subtitle":432,"heroImage":19459,"ctaButton":455,"ctaLink":456},[411],{"data":19445,"content":19446,"nodeType":74},{},[19447,19453],{"data":19448,"content":19449,"nodeType":424},{},[19450],{"data":19451,"marks":19452,"value":423,"nodeType":82},{},[],{"data":19454,"content":19455,"nodeType":87},{},[19456],{"data":19457,"marks":19458,"value":431,"nodeType":82},{},[],{"metadata":19460,"sys":19463,"fields":19468},{"tags":19461,"concepts":19462},[],[],{"space":19464,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19466,"publishedVersion":62,"revision":44,"locale":29},{"sys":19465},{"type":12,"linkType":13,"id":14},{"sys":19467},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19469},{"url":447,"details":19470,"fileName":453,"contentType":454},{"size":449,"image":19471},{"width":451,"height":452},{"sys":19473,"fields":19476},{"id":19474,"createdAt":19475},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":19477,"slug":19478,"articleIntro":-1,"category":19479},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[19480],{"metadata":19481,"sys":19484,"fields":19491},{"tags":19482,"concepts":19483},[],[],{"space":19485,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19487,"publishedVersion":402,"revision":62,"contentType":19489,"locale":29},{"sys":19486},{"type":12,"linkType":13,"id":14},{"sys":19488},{"id":21,"type":12,"linkType":22},{"sys":19490},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19492,"metaTitle":412,"metaDescription":413,"mainTitle":19493,"subtitle":432,"heroImage":19508,"ctaButton":455,"ctaLink":456},[411],{"data":19494,"content":19495,"nodeType":74},{},[19496,19502],{"data":19497,"content":19498,"nodeType":424},{},[19499],{"data":19500,"marks":19501,"value":423,"nodeType":82},{},[],{"data":19503,"content":19504,"nodeType":87},{},[19505],{"data":19506,"marks":19507,"value":431,"nodeType":82},{},[],{"metadata":19509,"sys":19512,"fields":19517},{"tags":19510,"concepts":19511},[],[],{"space":19513,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19515,"publishedVersion":62,"revision":44,"locale":29},{"sys":19514},{"type":12,"linkType":13,"id":14},{"sys":19516},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19518},{"url":447,"details":19519,"fileName":453,"contentType":454},{"size":449,"image":19520},{"width":451,"height":452},{"sys":19522,"fields":19525},{"id":19523,"createdAt":19524},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":19526,"slug":19527,"articleIntro":19526,"category":19528},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[19529],{"metadata":19530,"sys":19533,"fields":19540},{"tags":19531,"concepts":19532},[],[],{"space":19534,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19536,"publishedVersion":402,"revision":62,"contentType":19538,"locale":29},{"sys":19535},{"type":12,"linkType":13,"id":14},{"sys":19537},{"id":21,"type":12,"linkType":22},{"sys":19539},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19541,"metaTitle":412,"metaDescription":413,"mainTitle":19542,"subtitle":432,"heroImage":19557,"ctaButton":455,"ctaLink":456},[411],{"data":19543,"content":19544,"nodeType":74},{},[19545,19551],{"data":19546,"content":19547,"nodeType":424},{},[19548],{"data":19549,"marks":19550,"value":423,"nodeType":82},{},[],{"data":19552,"content":19553,"nodeType":87},{},[19554],{"data":19555,"marks":19556,"value":431,"nodeType":82},{},[],{"metadata":19558,"sys":19561,"fields":19566},{"tags":19559,"concepts":19560},[],[],{"space":19562,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19564,"publishedVersion":62,"revision":44,"locale":29},{"sys":19563},{"type":12,"linkType":13,"id":14},{"sys":19565},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19567},{"url":447,"details":19568,"fileName":453,"contentType":454},{"size":449,"image":19569},{"width":451,"height":452},{"sys":19571,"fields":19574},{"id":19572,"createdAt":19573},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":19575,"slug":19576,"articleIntro":19575,"category":19577},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[19578],{"metadata":19579,"sys":19582,"fields":19589},{"tags":19580,"concepts":19581},[],[],{"space":19583,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19585,"publishedVersion":402,"revision":62,"contentType":19587,"locale":29},{"sys":19584},{"type":12,"linkType":13,"id":14},{"sys":19586},{"id":21,"type":12,"linkType":22},{"sys":19588},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19590,"metaTitle":412,"metaDescription":413,"mainTitle":19591,"subtitle":432,"heroImage":19606,"ctaButton":455,"ctaLink":456},[411],{"data":19592,"content":19593,"nodeType":74},{},[19594,19600],{"data":19595,"content":19596,"nodeType":424},{},[19597],{"data":19598,"marks":19599,"value":423,"nodeType":82},{},[],{"data":19601,"content":19602,"nodeType":87},{},[19603],{"data":19604,"marks":19605,"value":431,"nodeType":82},{},[],{"metadata":19607,"sys":19610,"fields":19615},{"tags":19608,"concepts":19609},[],[],{"space":19611,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19613,"publishedVersion":62,"revision":44,"locale":29},{"sys":19612},{"type":12,"linkType":13,"id":14},{"sys":19614},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19616},{"url":447,"details":19617,"fileName":453,"contentType":454},{"size":449,"image":19618},{"width":451,"height":452},{"sys":19620,"fields":19623},{"id":19621,"createdAt":19622},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":19624,"slug":19625,"articleIntro":19624,"category":19626},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[19627],{"metadata":19628,"sys":19631,"fields":19638},{"tags":19629,"concepts":19630},[],[],{"space":19632,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19634,"publishedVersion":402,"revision":62,"contentType":19636,"locale":29},{"sys":19633},{"type":12,"linkType":13,"id":14},{"sys":19635},{"id":21,"type":12,"linkType":22},{"sys":19637},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19639,"metaTitle":412,"metaDescription":413,"mainTitle":19640,"subtitle":432,"heroImage":19655,"ctaButton":455,"ctaLink":456},[411],{"data":19641,"content":19642,"nodeType":74},{},[19643,19649],{"data":19644,"content":19645,"nodeType":424},{},[19646],{"data":19647,"marks":19648,"value":423,"nodeType":82},{},[],{"data":19650,"content":19651,"nodeType":87},{},[19652],{"data":19653,"marks":19654,"value":431,"nodeType":82},{},[],{"metadata":19656,"sys":19659,"fields":19664},{"tags":19657,"concepts":19658},[],[],{"space":19660,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19662,"publishedVersion":62,"revision":44,"locale":29},{"sys":19661},{"type":12,"linkType":13,"id":14},{"sys":19663},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19665},{"url":447,"details":19666,"fileName":453,"contentType":454},{"size":449,"image":19667},{"width":451,"height":452},{"sys":19669,"fields":19672},{"id":19670,"createdAt":19671},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":19673,"slug":19674,"articleIntro":19673,"category":19675},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[19676],{"metadata":19677,"sys":19680,"fields":19687},{"tags":19678,"concepts":19679},[],[],{"space":19681,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19683,"publishedVersion":402,"revision":62,"contentType":19685,"locale":29},{"sys":19682},{"type":12,"linkType":13,"id":14},{"sys":19684},{"id":21,"type":12,"linkType":22},{"sys":19686},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19688,"metaTitle":412,"metaDescription":413,"mainTitle":19689,"subtitle":432,"heroImage":19704,"ctaButton":455,"ctaLink":456},[411],{"data":19690,"content":19691,"nodeType":74},{},[19692,19698],{"data":19693,"content":19694,"nodeType":424},{},[19695],{"data":19696,"marks":19697,"value":423,"nodeType":82},{},[],{"data":19699,"content":19700,"nodeType":87},{},[19701],{"data":19702,"marks":19703,"value":431,"nodeType":82},{},[],{"metadata":19705,"sys":19708,"fields":19713},{"tags":19706,"concepts":19707},[],[],{"space":19709,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19711,"publishedVersion":62,"revision":44,"locale":29},{"sys":19710},{"type":12,"linkType":13,"id":14},{"sys":19712},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19714},{"url":447,"details":19715,"fileName":453,"contentType":454},{"size":449,"image":19716},{"width":451,"height":452},{"sys":19718,"fields":19721},{"id":19719,"createdAt":19720},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":19722,"slug":19723,"articleIntro":19722,"category":19724},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[19725],{"metadata":19726,"sys":19729,"fields":19736},{"tags":19727,"concepts":19728},[],[],{"space":19730,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19732,"publishedVersion":402,"revision":62,"contentType":19734,"locale":29},{"sys":19731},{"type":12,"linkType":13,"id":14},{"sys":19733},{"id":21,"type":12,"linkType":22},{"sys":19735},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19737,"metaTitle":412,"metaDescription":413,"mainTitle":19738,"subtitle":432,"heroImage":19753,"ctaButton":455,"ctaLink":456},[411],{"data":19739,"content":19740,"nodeType":74},{},[19741,19747],{"data":19742,"content":19743,"nodeType":424},{},[19744],{"data":19745,"marks":19746,"value":423,"nodeType":82},{},[],{"data":19748,"content":19749,"nodeType":87},{},[19750],{"data":19751,"marks":19752,"value":431,"nodeType":82},{},[],{"metadata":19754,"sys":19757,"fields":19762},{"tags":19755,"concepts":19756},[],[],{"space":19758,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19760,"publishedVersion":62,"revision":44,"locale":29},{"sys":19759},{"type":12,"linkType":13,"id":14},{"sys":19761},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19763},{"url":447,"details":19764,"fileName":453,"contentType":454},{"size":449,"image":19765},{"width":451,"height":452},{"sys":19767,"fields":19770},{"id":19768,"createdAt":19769},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":19771,"slug":19772,"articleIntro":-1,"category":19773},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[19774],{"metadata":19775,"sys":19778,"fields":19785},{"tags":19776,"concepts":19777},[],[],{"space":19779,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19781,"publishedVersion":402,"revision":62,"contentType":19783,"locale":29},{"sys":19780},{"type":12,"linkType":13,"id":14},{"sys":19782},{"id":21,"type":12,"linkType":22},{"sys":19784},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19786,"metaTitle":412,"metaDescription":413,"mainTitle":19787,"subtitle":432,"heroImage":19802,"ctaButton":455,"ctaLink":456},[411],{"data":19788,"content":19789,"nodeType":74},{},[19790,19796],{"data":19791,"content":19792,"nodeType":424},{},[19793],{"data":19794,"marks":19795,"value":423,"nodeType":82},{},[],{"data":19797,"content":19798,"nodeType":87},{},[19799],{"data":19800,"marks":19801,"value":431,"nodeType":82},{},[],{"metadata":19803,"sys":19806,"fields":19811},{"tags":19804,"concepts":19805},[],[],{"space":19807,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19809,"publishedVersion":62,"revision":44,"locale":29},{"sys":19808},{"type":12,"linkType":13,"id":14},{"sys":19810},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19812},{"url":447,"details":19813,"fileName":453,"contentType":454},{"size":449,"image":19814},{"width":451,"height":452},{"sys":19816,"fields":19819},{"id":19817,"createdAt":19818},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":19820,"slug":19821,"articleIntro":19820,"category":19822},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[19823],{"metadata":19824,"sys":19827,"fields":19834},{"tags":19825,"concepts":19826},[],[],{"space":19828,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19830,"publishedVersion":402,"revision":62,"contentType":19832,"locale":29},{"sys":19829},{"type":12,"linkType":13,"id":14},{"sys":19831},{"id":21,"type":12,"linkType":22},{"sys":19833},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19835,"metaTitle":412,"metaDescription":413,"mainTitle":19836,"subtitle":432,"heroImage":19851,"ctaButton":455,"ctaLink":456},[411],{"data":19837,"content":19838,"nodeType":74},{},[19839,19845],{"data":19840,"content":19841,"nodeType":424},{},[19842],{"data":19843,"marks":19844,"value":423,"nodeType":82},{},[],{"data":19846,"content":19847,"nodeType":87},{},[19848],{"data":19849,"marks":19850,"value":431,"nodeType":82},{},[],{"metadata":19852,"sys":19855,"fields":19860},{"tags":19853,"concepts":19854},[],[],{"space":19856,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19858,"publishedVersion":62,"revision":44,"locale":29},{"sys":19857},{"type":12,"linkType":13,"id":14},{"sys":19859},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19861},{"url":447,"details":19862,"fileName":453,"contentType":454},{"size":449,"image":19863},{"width":451,"height":452},{"sys":19865,"fields":19868},{"id":19866,"createdAt":19867},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":19869,"slug":19870,"articleIntro":19869,"category":19871},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[19872],{"metadata":19873,"sys":19876,"fields":19883},{"tags":19874,"concepts":19875},[],[],{"space":19877,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19879,"publishedVersion":402,"revision":62,"contentType":19881,"locale":29},{"sys":19878},{"type":12,"linkType":13,"id":14},{"sys":19880},{"id":21,"type":12,"linkType":22},{"sys":19882},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19884,"metaTitle":412,"metaDescription":413,"mainTitle":19885,"subtitle":432,"heroImage":19900,"ctaButton":455,"ctaLink":456},[411],{"data":19886,"content":19887,"nodeType":74},{},[19888,19894],{"data":19889,"content":19890,"nodeType":424},{},[19891],{"data":19892,"marks":19893,"value":423,"nodeType":82},{},[],{"data":19895,"content":19896,"nodeType":87},{},[19897],{"data":19898,"marks":19899,"value":431,"nodeType":82},{},[],{"metadata":19901,"sys":19904,"fields":19909},{"tags":19902,"concepts":19903},[],[],{"space":19905,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19907,"publishedVersion":62,"revision":44,"locale":29},{"sys":19906},{"type":12,"linkType":13,"id":14},{"sys":19908},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19910},{"url":447,"details":19911,"fileName":453,"contentType":454},{"size":449,"image":19912},{"width":451,"height":452},{"sys":19914,"fields":19917},{"id":19915,"createdAt":19916},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":19918,"slug":19919,"articleIntro":-1,"category":19920},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[19921],{"metadata":19922,"sys":19925,"fields":19932},{"tags":19923,"concepts":19924},[],[],{"space":19926,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19928,"publishedVersion":402,"revision":62,"contentType":19930,"locale":29},{"sys":19927},{"type":12,"linkType":13,"id":14},{"sys":19929},{"id":21,"type":12,"linkType":22},{"sys":19931},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19933,"metaTitle":412,"metaDescription":413,"mainTitle":19934,"subtitle":432,"heroImage":19949,"ctaButton":455,"ctaLink":456},[411],{"data":19935,"content":19936,"nodeType":74},{},[19937,19943],{"data":19938,"content":19939,"nodeType":424},{},[19940],{"data":19941,"marks":19942,"value":423,"nodeType":82},{},[],{"data":19944,"content":19945,"nodeType":87},{},[19946],{"data":19947,"marks":19948,"value":431,"nodeType":82},{},[],{"metadata":19950,"sys":19953,"fields":19958},{"tags":19951,"concepts":19952},[],[],{"space":19954,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":19956,"publishedVersion":62,"revision":44,"locale":29},{"sys":19955},{"type":12,"linkType":13,"id":14},{"sys":19957},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":19959},{"url":447,"details":19960,"fileName":453,"contentType":454},{"size":449,"image":19961},{"width":451,"height":452},{"sys":19963,"fields":19966},{"id":19964,"createdAt":19965},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":19967,"slug":19968,"articleIntro":19967,"category":19969},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[19970],{"metadata":19971,"sys":19974,"fields":19981},{"tags":19972,"concepts":19973},[],[],{"space":19975,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":19977,"publishedVersion":402,"revision":62,"contentType":19979,"locale":29},{"sys":19976},{"type":12,"linkType":13,"id":14},{"sys":19978},{"id":21,"type":12,"linkType":22},{"sys":19980},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":19982,"metaTitle":412,"metaDescription":413,"mainTitle":19983,"subtitle":432,"heroImage":19998,"ctaButton":455,"ctaLink":456},[411],{"data":19984,"content":19985,"nodeType":74},{},[19986,19992],{"data":19987,"content":19988,"nodeType":424},{},[19989],{"data":19990,"marks":19991,"value":423,"nodeType":82},{},[],{"data":19993,"content":19994,"nodeType":87},{},[19995],{"data":19996,"marks":19997,"value":431,"nodeType":82},{},[],{"metadata":19999,"sys":20002,"fields":20007},{"tags":20000,"concepts":20001},[],[],{"space":20003,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20005,"publishedVersion":62,"revision":44,"locale":29},{"sys":20004},{"type":12,"linkType":13,"id":14},{"sys":20006},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20008},{"url":447,"details":20009,"fileName":453,"contentType":454},{"size":449,"image":20010},{"width":451,"height":452},{"sys":20012,"fields":20015},{"id":20013,"createdAt":20014},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":20016,"slug":20017,"articleIntro":-1,"category":20018},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[20019],{"metadata":20020,"sys":20023,"fields":20030},{"tags":20021,"concepts":20022},[],[],{"space":20024,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20026,"publishedVersion":402,"revision":62,"contentType":20028,"locale":29},{"sys":20025},{"type":12,"linkType":13,"id":14},{"sys":20027},{"id":21,"type":12,"linkType":22},{"sys":20029},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20031,"metaTitle":412,"metaDescription":413,"mainTitle":20032,"subtitle":432,"heroImage":20047,"ctaButton":455,"ctaLink":456},[411],{"data":20033,"content":20034,"nodeType":74},{},[20035,20041],{"data":20036,"content":20037,"nodeType":424},{},[20038],{"data":20039,"marks":20040,"value":423,"nodeType":82},{},[],{"data":20042,"content":20043,"nodeType":87},{},[20044],{"data":20045,"marks":20046,"value":431,"nodeType":82},{},[],{"metadata":20048,"sys":20051,"fields":20056},{"tags":20049,"concepts":20050},[],[],{"space":20052,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20054,"publishedVersion":62,"revision":44,"locale":29},{"sys":20053},{"type":12,"linkType":13,"id":14},{"sys":20055},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20057},{"url":447,"details":20058,"fileName":453,"contentType":454},{"size":449,"image":20059},{"width":451,"height":452},{"sys":20061,"fields":20064},{"id":20062,"createdAt":20063},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":20065,"slug":20066,"articleIntro":20067,"category":20068},"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.",[20069],{"metadata":20070,"sys":20073,"fields":20080},{"tags":20071,"concepts":20072},[],[],{"space":20074,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20076,"publishedVersion":402,"revision":62,"contentType":20078,"locale":29},{"sys":20075},{"type":12,"linkType":13,"id":14},{"sys":20077},{"id":21,"type":12,"linkType":22},{"sys":20079},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20081,"metaTitle":412,"metaDescription":413,"mainTitle":20082,"subtitle":432,"heroImage":20097,"ctaButton":455,"ctaLink":456},[411],{"data":20083,"content":20084,"nodeType":74},{},[20085,20091],{"data":20086,"content":20087,"nodeType":424},{},[20088],{"data":20089,"marks":20090,"value":423,"nodeType":82},{},[],{"data":20092,"content":20093,"nodeType":87},{},[20094],{"data":20095,"marks":20096,"value":431,"nodeType":82},{},[],{"metadata":20098,"sys":20101,"fields":20106},{"tags":20099,"concepts":20100},[],[],{"space":20102,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20104,"publishedVersion":62,"revision":44,"locale":29},{"sys":20103},{"type":12,"linkType":13,"id":14},{"sys":20105},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20107},{"url":447,"details":20108,"fileName":453,"contentType":454},{"size":449,"image":20109},{"width":451,"height":452},{"sys":20111,"fields":20114},{"id":20112,"createdAt":20113},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":20115,"slug":20116,"articleIntro":20115,"category":20117},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[20118],{"metadata":20119,"sys":20122,"fields":20129},{"tags":20120,"concepts":20121},[],[],{"space":20123,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20125,"publishedVersion":402,"revision":62,"contentType":20127,"locale":29},{"sys":20124},{"type":12,"linkType":13,"id":14},{"sys":20126},{"id":21,"type":12,"linkType":22},{"sys":20128},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20130,"metaTitle":412,"metaDescription":413,"mainTitle":20131,"subtitle":432,"heroImage":20146,"ctaButton":455,"ctaLink":456},[411],{"data":20132,"content":20133,"nodeType":74},{},[20134,20140],{"data":20135,"content":20136,"nodeType":424},{},[20137],{"data":20138,"marks":20139,"value":423,"nodeType":82},{},[],{"data":20141,"content":20142,"nodeType":87},{},[20143],{"data":20144,"marks":20145,"value":431,"nodeType":82},{},[],{"metadata":20147,"sys":20150,"fields":20155},{"tags":20148,"concepts":20149},[],[],{"space":20151,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20153,"publishedVersion":62,"revision":44,"locale":29},{"sys":20152},{"type":12,"linkType":13,"id":14},{"sys":20154},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20156},{"url":447,"details":20157,"fileName":453,"contentType":454},{"size":449,"image":20158},{"width":451,"height":452},{"sys":20160,"fields":20163},{"id":20161,"createdAt":20162},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":20164,"slug":20165,"articleIntro":-1,"category":20166},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[20167],{"metadata":20168,"sys":20171,"fields":20178},{"tags":20169,"concepts":20170},[],[],{"space":20172,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20174,"publishedVersion":402,"revision":62,"contentType":20176,"locale":29},{"sys":20173},{"type":12,"linkType":13,"id":14},{"sys":20175},{"id":21,"type":12,"linkType":22},{"sys":20177},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20179,"metaTitle":412,"metaDescription":413,"mainTitle":20180,"subtitle":432,"heroImage":20195,"ctaButton":455,"ctaLink":456},[411],{"data":20181,"content":20182,"nodeType":74},{},[20183,20189],{"data":20184,"content":20185,"nodeType":424},{},[20186],{"data":20187,"marks":20188,"value":423,"nodeType":82},{},[],{"data":20190,"content":20191,"nodeType":87},{},[20192],{"data":20193,"marks":20194,"value":431,"nodeType":82},{},[],{"metadata":20196,"sys":20199,"fields":20204},{"tags":20197,"concepts":20198},[],[],{"space":20200,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20202,"publishedVersion":62,"revision":44,"locale":29},{"sys":20201},{"type":12,"linkType":13,"id":14},{"sys":20203},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20205},{"url":447,"details":20206,"fileName":453,"contentType":454},{"size":449,"image":20207},{"width":451,"height":452},{"sys":20209,"fields":20212},{"id":20210,"createdAt":20211},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":20213,"slug":20214,"articleIntro":20213,"category":20215},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[20216],{"metadata":20217,"sys":20220,"fields":20227},{"tags":20218,"concepts":20219},[],[],{"space":20221,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20223,"publishedVersion":402,"revision":62,"contentType":20225,"locale":29},{"sys":20222},{"type":12,"linkType":13,"id":14},{"sys":20224},{"id":21,"type":12,"linkType":22},{"sys":20226},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20228,"metaTitle":412,"metaDescription":413,"mainTitle":20229,"subtitle":432,"heroImage":20244,"ctaButton":455,"ctaLink":456},[411],{"data":20230,"content":20231,"nodeType":74},{},[20232,20238],{"data":20233,"content":20234,"nodeType":424},{},[20235],{"data":20236,"marks":20237,"value":423,"nodeType":82},{},[],{"data":20239,"content":20240,"nodeType":87},{},[20241],{"data":20242,"marks":20243,"value":431,"nodeType":82},{},[],{"metadata":20245,"sys":20248,"fields":20253},{"tags":20246,"concepts":20247},[],[],{"space":20249,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20251,"publishedVersion":62,"revision":44,"locale":29},{"sys":20250},{"type":12,"linkType":13,"id":14},{"sys":20252},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20254},{"url":447,"details":20255,"fileName":453,"contentType":454},{"size":449,"image":20256},{"width":451,"height":452},{"sys":20258,"fields":20261},{"id":20259,"createdAt":20260},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":20262,"slug":20263,"articleIntro":20262,"category":20264},"4886 - Charges","compte-4886-charges",[20265],{"metadata":20266,"sys":20269,"fields":20276},{"tags":20267,"concepts":20268},[],[],{"space":20270,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20272,"publishedVersion":402,"revision":62,"contentType":20274,"locale":29},{"sys":20271},{"type":12,"linkType":13,"id":14},{"sys":20273},{"id":21,"type":12,"linkType":22},{"sys":20275},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20277,"metaTitle":412,"metaDescription":413,"mainTitle":20278,"subtitle":432,"heroImage":20293,"ctaButton":455,"ctaLink":456},[411],{"data":20279,"content":20280,"nodeType":74},{},[20281,20287],{"data":20282,"content":20283,"nodeType":424},{},[20284],{"data":20285,"marks":20286,"value":423,"nodeType":82},{},[],{"data":20288,"content":20289,"nodeType":87},{},[20290],{"data":20291,"marks":20292,"value":431,"nodeType":82},{},[],{"metadata":20294,"sys":20297,"fields":20302},{"tags":20295,"concepts":20296},[],[],{"space":20298,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20300,"publishedVersion":62,"revision":44,"locale":29},{"sys":20299},{"type":12,"linkType":13,"id":14},{"sys":20301},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20303},{"url":447,"details":20304,"fileName":453,"contentType":454},{"size":449,"image":20305},{"width":451,"height":452},{"sys":20307,"fields":20310},{"id":20308,"createdAt":20309},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":20311,"slug":20312,"articleIntro":-1,"category":20313},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[20314],{"metadata":20315,"sys":20318,"fields":20325},{"tags":20316,"concepts":20317},[],[],{"space":20319,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20321,"publishedVersion":402,"revision":62,"contentType":20323,"locale":29},{"sys":20320},{"type":12,"linkType":13,"id":14},{"sys":20322},{"id":21,"type":12,"linkType":22},{"sys":20324},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20326,"metaTitle":412,"metaDescription":413,"mainTitle":20327,"subtitle":432,"heroImage":20342,"ctaButton":455,"ctaLink":456},[411],{"data":20328,"content":20329,"nodeType":74},{},[20330,20336],{"data":20331,"content":20332,"nodeType":424},{},[20333],{"data":20334,"marks":20335,"value":423,"nodeType":82},{},[],{"data":20337,"content":20338,"nodeType":87},{},[20339],{"data":20340,"marks":20341,"value":431,"nodeType":82},{},[],{"metadata":20343,"sys":20346,"fields":20351},{"tags":20344,"concepts":20345},[],[],{"space":20347,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20349,"publishedVersion":62,"revision":44,"locale":29},{"sys":20348},{"type":12,"linkType":13,"id":14},{"sys":20350},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20352},{"url":447,"details":20353,"fileName":453,"contentType":454},{"size":449,"image":20354},{"width":451,"height":452},{"sys":20356,"fields":20359},{"id":20357,"createdAt":20358},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":20360,"slug":20361,"articleIntro":20360,"category":20362},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[20363],{"metadata":20364,"sys":20367,"fields":20374},{"tags":20365,"concepts":20366},[],[],{"space":20368,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20370,"publishedVersion":402,"revision":62,"contentType":20372,"locale":29},{"sys":20369},{"type":12,"linkType":13,"id":14},{"sys":20371},{"id":21,"type":12,"linkType":22},{"sys":20373},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20375,"metaTitle":412,"metaDescription":413,"mainTitle":20376,"subtitle":432,"heroImage":20391,"ctaButton":455,"ctaLink":456},[411],{"data":20377,"content":20378,"nodeType":74},{},[20379,20385],{"data":20380,"content":20381,"nodeType":424},{},[20382],{"data":20383,"marks":20384,"value":423,"nodeType":82},{},[],{"data":20386,"content":20387,"nodeType":87},{},[20388],{"data":20389,"marks":20390,"value":431,"nodeType":82},{},[],{"metadata":20392,"sys":20395,"fields":20400},{"tags":20393,"concepts":20394},[],[],{"space":20396,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20398,"publishedVersion":62,"revision":44,"locale":29},{"sys":20397},{"type":12,"linkType":13,"id":14},{"sys":20399},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20401},{"url":447,"details":20402,"fileName":453,"contentType":454},{"size":449,"image":20403},{"width":451,"height":452},{"sys":20405,"fields":20408},{"id":20406,"createdAt":20407},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":20409,"slug":20410,"articleIntro":20411,"category":20412},"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.",[20413],{"metadata":20414,"sys":20417,"fields":20424},{"tags":20415,"concepts":20416},[],[],{"space":20418,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20420,"publishedVersion":402,"revision":62,"contentType":20422,"locale":29},{"sys":20419},{"type":12,"linkType":13,"id":14},{"sys":20421},{"id":21,"type":12,"linkType":22},{"sys":20423},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20425,"metaTitle":412,"metaDescription":413,"mainTitle":20426,"subtitle":432,"heroImage":20441,"ctaButton":455,"ctaLink":456},[411],{"data":20427,"content":20428,"nodeType":74},{},[20429,20435],{"data":20430,"content":20431,"nodeType":424},{},[20432],{"data":20433,"marks":20434,"value":423,"nodeType":82},{},[],{"data":20436,"content":20437,"nodeType":87},{},[20438],{"data":20439,"marks":20440,"value":431,"nodeType":82},{},[],{"metadata":20442,"sys":20445,"fields":20450},{"tags":20443,"concepts":20444},[],[],{"space":20446,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20448,"publishedVersion":62,"revision":44,"locale":29},{"sys":20447},{"type":12,"linkType":13,"id":14},{"sys":20449},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20451},{"url":447,"details":20452,"fileName":453,"contentType":454},{"size":449,"image":20453},{"width":451,"height":452},{"sys":20455,"fields":20458},{"id":20456,"createdAt":20457},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":20459,"slug":20460,"articleIntro":20461,"category":20462},"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.",[20463],{"metadata":20464,"sys":20467,"fields":20474},{"tags":20465,"concepts":20466},[],[],{"space":20468,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20470,"publishedVersion":402,"revision":62,"contentType":20472,"locale":29},{"sys":20469},{"type":12,"linkType":13,"id":14},{"sys":20471},{"id":21,"type":12,"linkType":22},{"sys":20473},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20475,"metaTitle":412,"metaDescription":413,"mainTitle":20476,"subtitle":432,"heroImage":20491,"ctaButton":455,"ctaLink":456},[411],{"data":20477,"content":20478,"nodeType":74},{},[20479,20485],{"data":20480,"content":20481,"nodeType":424},{},[20482],{"data":20483,"marks":20484,"value":423,"nodeType":82},{},[],{"data":20486,"content":20487,"nodeType":87},{},[20488],{"data":20489,"marks":20490,"value":431,"nodeType":82},{},[],{"metadata":20492,"sys":20495,"fields":20500},{"tags":20493,"concepts":20494},[],[],{"space":20496,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20498,"publishedVersion":62,"revision":44,"locale":29},{"sys":20497},{"type":12,"linkType":13,"id":14},{"sys":20499},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20501},{"url":447,"details":20502,"fileName":453,"contentType":454},{"size":449,"image":20503},{"width":451,"height":452},{"sys":20505,"fields":20508},{"id":20506,"createdAt":20507},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":20509,"slug":20510,"articleIntro":20509,"category":20511},"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",[20512],{"metadata":20513,"sys":20516,"fields":20523},{"tags":20514,"concepts":20515},[],[],{"space":20517,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20519,"publishedVersion":402,"revision":62,"contentType":20521,"locale":29},{"sys":20518},{"type":12,"linkType":13,"id":14},{"sys":20520},{"id":21,"type":12,"linkType":22},{"sys":20522},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20524,"metaTitle":412,"metaDescription":413,"mainTitle":20525,"subtitle":432,"heroImage":20540,"ctaButton":455,"ctaLink":456},[411],{"data":20526,"content":20527,"nodeType":74},{},[20528,20534],{"data":20529,"content":20530,"nodeType":424},{},[20531],{"data":20532,"marks":20533,"value":423,"nodeType":82},{},[],{"data":20535,"content":20536,"nodeType":87},{},[20537],{"data":20538,"marks":20539,"value":431,"nodeType":82},{},[],{"metadata":20541,"sys":20544,"fields":20549},{"tags":20542,"concepts":20543},[],[],{"space":20545,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20547,"publishedVersion":62,"revision":44,"locale":29},{"sys":20546},{"type":12,"linkType":13,"id":14},{"sys":20548},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20550},{"url":447,"details":20551,"fileName":453,"contentType":454},{"size":449,"image":20552},{"width":451,"height":452},{"sys":20554,"fields":20557},{"id":20555,"createdAt":20556},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20558,"slug":20559,"articleIntro":20558,"category":20560},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20561],{"metadata":20562,"sys":20565,"fields":20572},{"tags":20563,"concepts":20564},[],[],{"space":20566,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20568,"publishedVersion":402,"revision":62,"contentType":20570,"locale":29},{"sys":20567},{"type":12,"linkType":13,"id":14},{"sys":20569},{"id":21,"type":12,"linkType":22},{"sys":20571},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20573,"metaTitle":412,"metaDescription":413,"mainTitle":20574,"subtitle":432,"heroImage":20589,"ctaButton":455,"ctaLink":456},[411],{"data":20575,"content":20576,"nodeType":74},{},[20577,20583],{"data":20578,"content":20579,"nodeType":424},{},[20580],{"data":20581,"marks":20582,"value":423,"nodeType":82},{},[],{"data":20584,"content":20585,"nodeType":87},{},[20586],{"data":20587,"marks":20588,"value":431,"nodeType":82},{},[],{"metadata":20590,"sys":20593,"fields":20598},{"tags":20591,"concepts":20592},[],[],{"space":20594,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20596,"publishedVersion":62,"revision":44,"locale":29},{"sys":20595},{"type":12,"linkType":13,"id":14},{"sys":20597},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20599},{"url":447,"details":20600,"fileName":453,"contentType":454},{"size":449,"image":20601},{"width":451,"height":452},{"sys":20603,"fields":20606},{"id":20604,"createdAt":20605},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":20607,"slug":20608,"articleIntro":-1,"category":20609},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[20610],{"metadata":20611,"sys":20614,"fields":20621},{"tags":20612,"concepts":20613},[],[],{"space":20615,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20617,"publishedVersion":402,"revision":62,"contentType":20619,"locale":29},{"sys":20616},{"type":12,"linkType":13,"id":14},{"sys":20618},{"id":21,"type":12,"linkType":22},{"sys":20620},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20622,"metaTitle":412,"metaDescription":413,"mainTitle":20623,"subtitle":432,"heroImage":20638,"ctaButton":455,"ctaLink":456},[411],{"data":20624,"content":20625,"nodeType":74},{},[20626,20632],{"data":20627,"content":20628,"nodeType":424},{},[20629],{"data":20630,"marks":20631,"value":423,"nodeType":82},{},[],{"data":20633,"content":20634,"nodeType":87},{},[20635],{"data":20636,"marks":20637,"value":431,"nodeType":82},{},[],{"metadata":20639,"sys":20642,"fields":20647},{"tags":20640,"concepts":20641},[],[],{"space":20643,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20645,"publishedVersion":62,"revision":44,"locale":29},{"sys":20644},{"type":12,"linkType":13,"id":14},{"sys":20646},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20648},{"url":447,"details":20649,"fileName":453,"contentType":454},{"size":449,"image":20650},{"width":451,"height":452},{"sys":20652,"fields":20655},{"id":20653,"createdAt":20654},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":20656,"slug":20657,"articleIntro":20656,"category":20658},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[20659],{"metadata":20660,"sys":20663,"fields":20670},{"tags":20661,"concepts":20662},[],[],{"space":20664,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20666,"publishedVersion":402,"revision":62,"contentType":20668,"locale":29},{"sys":20665},{"type":12,"linkType":13,"id":14},{"sys":20667},{"id":21,"type":12,"linkType":22},{"sys":20669},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20671,"metaTitle":412,"metaDescription":413,"mainTitle":20672,"subtitle":432,"heroImage":20687,"ctaButton":455,"ctaLink":456},[411],{"data":20673,"content":20674,"nodeType":74},{},[20675,20681],{"data":20676,"content":20677,"nodeType":424},{},[20678],{"data":20679,"marks":20680,"value":423,"nodeType":82},{},[],{"data":20682,"content":20683,"nodeType":87},{},[20684],{"data":20685,"marks":20686,"value":431,"nodeType":82},{},[],{"metadata":20688,"sys":20691,"fields":20696},{"tags":20689,"concepts":20690},[],[],{"space":20692,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20694,"publishedVersion":62,"revision":44,"locale":29},{"sys":20693},{"type":12,"linkType":13,"id":14},{"sys":20695},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20697},{"url":447,"details":20698,"fileName":453,"contentType":454},{"size":449,"image":20699},{"width":451,"height":452},{"sys":20701,"fields":20704},{"id":20702,"createdAt":20703},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":20705,"slug":20706,"articleIntro":20705,"category":20707},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[20708],{"metadata":20709,"sys":20712,"fields":20719},{"tags":20710,"concepts":20711},[],[],{"space":20713,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20715,"publishedVersion":402,"revision":62,"contentType":20717,"locale":29},{"sys":20714},{"type":12,"linkType":13,"id":14},{"sys":20716},{"id":21,"type":12,"linkType":22},{"sys":20718},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20720,"metaTitle":412,"metaDescription":413,"mainTitle":20721,"subtitle":432,"heroImage":20736,"ctaButton":455,"ctaLink":456},[411],{"data":20722,"content":20723,"nodeType":74},{},[20724,20730],{"data":20725,"content":20726,"nodeType":424},{},[20727],{"data":20728,"marks":20729,"value":423,"nodeType":82},{},[],{"data":20731,"content":20732,"nodeType":87},{},[20733],{"data":20734,"marks":20735,"value":431,"nodeType":82},{},[],{"metadata":20737,"sys":20740,"fields":20745},{"tags":20738,"concepts":20739},[],[],{"space":20741,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20743,"publishedVersion":62,"revision":44,"locale":29},{"sys":20742},{"type":12,"linkType":13,"id":14},{"sys":20744},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20746},{"url":447,"details":20747,"fileName":453,"contentType":454},{"size":449,"image":20748},{"width":451,"height":452},{"sys":20750,"fields":20753},{"id":20751,"createdAt":20752},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":20754,"slug":20755,"articleIntro":20754,"category":20756},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[20757],{"metadata":20758,"sys":20761,"fields":20768},{"tags":20759,"concepts":20760},[],[],{"space":20762,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20764,"publishedVersion":402,"revision":62,"contentType":20766,"locale":29},{"sys":20763},{"type":12,"linkType":13,"id":14},{"sys":20765},{"id":21,"type":12,"linkType":22},{"sys":20767},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20769,"metaTitle":412,"metaDescription":413,"mainTitle":20770,"subtitle":432,"heroImage":20785,"ctaButton":455,"ctaLink":456},[411],{"data":20771,"content":20772,"nodeType":74},{},[20773,20779],{"data":20774,"content":20775,"nodeType":424},{},[20776],{"data":20777,"marks":20778,"value":423,"nodeType":82},{},[],{"data":20780,"content":20781,"nodeType":87},{},[20782],{"data":20783,"marks":20784,"value":431,"nodeType":82},{},[],{"metadata":20786,"sys":20789,"fields":20794},{"tags":20787,"concepts":20788},[],[],{"space":20790,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20792,"publishedVersion":62,"revision":44,"locale":29},{"sys":20791},{"type":12,"linkType":13,"id":14},{"sys":20793},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20795},{"url":447,"details":20796,"fileName":453,"contentType":454},{"size":449,"image":20797},{"width":451,"height":452},{"sys":20799,"fields":20802},{"id":20800,"createdAt":20801},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":20803,"slug":20804,"articleIntro":-1,"category":20805},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[20806],{"metadata":20807,"sys":20810,"fields":20817},{"tags":20808,"concepts":20809},[],[],{"space":20811,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20813,"publishedVersion":402,"revision":62,"contentType":20815,"locale":29},{"sys":20812},{"type":12,"linkType":13,"id":14},{"sys":20814},{"id":21,"type":12,"linkType":22},{"sys":20816},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20818,"metaTitle":412,"metaDescription":413,"mainTitle":20819,"subtitle":432,"heroImage":20834,"ctaButton":455,"ctaLink":456},[411],{"data":20820,"content":20821,"nodeType":74},{},[20822,20828],{"data":20823,"content":20824,"nodeType":424},{},[20825],{"data":20826,"marks":20827,"value":423,"nodeType":82},{},[],{"data":20829,"content":20830,"nodeType":87},{},[20831],{"data":20832,"marks":20833,"value":431,"nodeType":82},{},[],{"metadata":20835,"sys":20838,"fields":20843},{"tags":20836,"concepts":20837},[],[],{"space":20839,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20841,"publishedVersion":62,"revision":44,"locale":29},{"sys":20840},{"type":12,"linkType":13,"id":14},{"sys":20842},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20844},{"url":447,"details":20845,"fileName":453,"contentType":454},{"size":449,"image":20846},{"width":451,"height":452},{"sys":20848,"fields":20851},{"id":20849,"createdAt":20850},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":20852,"slug":20853,"articleIntro":20852,"category":20854},"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",[20855],{"metadata":20856,"sys":20859,"fields":20866},{"tags":20857,"concepts":20858},[],[],{"space":20860,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20862,"publishedVersion":402,"revision":62,"contentType":20864,"locale":29},{"sys":20861},{"type":12,"linkType":13,"id":14},{"sys":20863},{"id":21,"type":12,"linkType":22},{"sys":20865},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20867,"metaTitle":412,"metaDescription":413,"mainTitle":20868,"subtitle":432,"heroImage":20883,"ctaButton":455,"ctaLink":456},[411],{"data":20869,"content":20870,"nodeType":74},{},[20871,20877],{"data":20872,"content":20873,"nodeType":424},{},[20874],{"data":20875,"marks":20876,"value":423,"nodeType":82},{},[],{"data":20878,"content":20879,"nodeType":87},{},[20880],{"data":20881,"marks":20882,"value":431,"nodeType":82},{},[],{"metadata":20884,"sys":20887,"fields":20892},{"tags":20885,"concepts":20886},[],[],{"space":20888,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20890,"publishedVersion":62,"revision":44,"locale":29},{"sys":20889},{"type":12,"linkType":13,"id":14},{"sys":20891},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20893},{"url":447,"details":20894,"fileName":453,"contentType":454},{"size":449,"image":20895},{"width":451,"height":452},{"sys":20897,"fields":20900},{"id":20898,"createdAt":20899},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":20901,"slug":20902,"articleIntro":-1,"category":20903},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[20904],{"metadata":20905,"sys":20908,"fields":20915},{"tags":20906,"concepts":20907},[],[],{"space":20909,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20911,"publishedVersion":402,"revision":62,"contentType":20913,"locale":29},{"sys":20910},{"type":12,"linkType":13,"id":14},{"sys":20912},{"id":21,"type":12,"linkType":22},{"sys":20914},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20916,"metaTitle":412,"metaDescription":413,"mainTitle":20917,"subtitle":432,"heroImage":20932,"ctaButton":455,"ctaLink":456},[411],{"data":20918,"content":20919,"nodeType":74},{},[20920,20926],{"data":20921,"content":20922,"nodeType":424},{},[20923],{"data":20924,"marks":20925,"value":423,"nodeType":82},{},[],{"data":20927,"content":20928,"nodeType":87},{},[20929],{"data":20930,"marks":20931,"value":431,"nodeType":82},{},[],{"metadata":20933,"sys":20936,"fields":20941},{"tags":20934,"concepts":20935},[],[],{"space":20937,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20939,"publishedVersion":62,"revision":44,"locale":29},{"sys":20938},{"type":12,"linkType":13,"id":14},{"sys":20940},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20942},{"url":447,"details":20943,"fileName":453,"contentType":454},{"size":449,"image":20944},{"width":451,"height":452},{"sys":20946,"fields":20949},{"id":20947,"createdAt":20948},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":20950,"slug":20951,"articleIntro":-1,"category":20952},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[20953],{"metadata":20954,"sys":20957,"fields":20964},{"tags":20955,"concepts":20956},[],[],{"space":20958,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":20960,"publishedVersion":402,"revision":62,"contentType":20962,"locale":29},{"sys":20959},{"type":12,"linkType":13,"id":14},{"sys":20961},{"id":21,"type":12,"linkType":22},{"sys":20963},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":20965,"metaTitle":412,"metaDescription":413,"mainTitle":20966,"subtitle":432,"heroImage":20981,"ctaButton":455,"ctaLink":456},[411],{"data":20967,"content":20968,"nodeType":74},{},[20969,20975],{"data":20970,"content":20971,"nodeType":424},{},[20972],{"data":20973,"marks":20974,"value":423,"nodeType":82},{},[],{"data":20976,"content":20977,"nodeType":87},{},[20978],{"data":20979,"marks":20980,"value":431,"nodeType":82},{},[],{"metadata":20982,"sys":20985,"fields":20990},{"tags":20983,"concepts":20984},[],[],{"space":20986,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":20988,"publishedVersion":62,"revision":44,"locale":29},{"sys":20987},{"type":12,"linkType":13,"id":14},{"sys":20989},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":20991},{"url":447,"details":20992,"fileName":453,"contentType":454},{"size":449,"image":20993},{"width":451,"height":452},{"sys":20995,"fields":20998},{"id":20996,"createdAt":20997},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":20999,"slug":21000,"articleIntro":20999,"category":21001},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[21002],{"metadata":21003,"sys":21006,"fields":21013},{"tags":21004,"concepts":21005},[],[],{"space":21007,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21009,"publishedVersion":402,"revision":62,"contentType":21011,"locale":29},{"sys":21008},{"type":12,"linkType":13,"id":14},{"sys":21010},{"id":21,"type":12,"linkType":22},{"sys":21012},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21014,"metaTitle":412,"metaDescription":413,"mainTitle":21015,"subtitle":432,"heroImage":21030,"ctaButton":455,"ctaLink":456},[411],{"data":21016,"content":21017,"nodeType":74},{},[21018,21024],{"data":21019,"content":21020,"nodeType":424},{},[21021],{"data":21022,"marks":21023,"value":423,"nodeType":82},{},[],{"data":21025,"content":21026,"nodeType":87},{},[21027],{"data":21028,"marks":21029,"value":431,"nodeType":82},{},[],{"metadata":21031,"sys":21034,"fields":21039},{"tags":21032,"concepts":21033},[],[],{"space":21035,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21037,"publishedVersion":62,"revision":44,"locale":29},{"sys":21036},{"type":12,"linkType":13,"id":14},{"sys":21038},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21040},{"url":447,"details":21041,"fileName":453,"contentType":454},{"size":449,"image":21042},{"width":451,"height":452},{"sys":21044,"fields":21047},{"id":21045,"createdAt":21046},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":21048,"slug":21049,"articleIntro":21048,"category":21050},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[21051],{"metadata":21052,"sys":21055,"fields":21062},{"tags":21053,"concepts":21054},[],[],{"space":21056,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21058,"publishedVersion":402,"revision":62,"contentType":21060,"locale":29},{"sys":21057},{"type":12,"linkType":13,"id":14},{"sys":21059},{"id":21,"type":12,"linkType":22},{"sys":21061},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21063,"metaTitle":412,"metaDescription":413,"mainTitle":21064,"subtitle":432,"heroImage":21079,"ctaButton":455,"ctaLink":456},[411],{"data":21065,"content":21066,"nodeType":74},{},[21067,21073],{"data":21068,"content":21069,"nodeType":424},{},[21070],{"data":21071,"marks":21072,"value":423,"nodeType":82},{},[],{"data":21074,"content":21075,"nodeType":87},{},[21076],{"data":21077,"marks":21078,"value":431,"nodeType":82},{},[],{"metadata":21080,"sys":21083,"fields":21088},{"tags":21081,"concepts":21082},[],[],{"space":21084,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21086,"publishedVersion":62,"revision":44,"locale":29},{"sys":21085},{"type":12,"linkType":13,"id":14},{"sys":21087},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21089},{"url":447,"details":21090,"fileName":453,"contentType":454},{"size":449,"image":21091},{"width":451,"height":452},{"sys":21093,"fields":21096},{"id":21094,"createdAt":21095},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":21097,"slug":21098,"articleIntro":21097,"category":21099},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[21100],{"metadata":21101,"sys":21104,"fields":21111},{"tags":21102,"concepts":21103},[],[],{"space":21105,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21107,"publishedVersion":402,"revision":62,"contentType":21109,"locale":29},{"sys":21106},{"type":12,"linkType":13,"id":14},{"sys":21108},{"id":21,"type":12,"linkType":22},{"sys":21110},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21112,"metaTitle":412,"metaDescription":413,"mainTitle":21113,"subtitle":432,"heroImage":21128,"ctaButton":455,"ctaLink":456},[411],{"data":21114,"content":21115,"nodeType":74},{},[21116,21122],{"data":21117,"content":21118,"nodeType":424},{},[21119],{"data":21120,"marks":21121,"value":423,"nodeType":82},{},[],{"data":21123,"content":21124,"nodeType":87},{},[21125],{"data":21126,"marks":21127,"value":431,"nodeType":82},{},[],{"metadata":21129,"sys":21132,"fields":21137},{"tags":21130,"concepts":21131},[],[],{"space":21133,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21135,"publishedVersion":62,"revision":44,"locale":29},{"sys":21134},{"type":12,"linkType":13,"id":14},{"sys":21136},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21138},{"url":447,"details":21139,"fileName":453,"contentType":454},{"size":449,"image":21140},{"width":451,"height":452},{"sys":21142,"fields":21145},{"id":21143,"createdAt":21144},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":21146,"slug":21147,"articleIntro":21146,"category":21148},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[21149],{"metadata":21150,"sys":21153,"fields":21160},{"tags":21151,"concepts":21152},[],[],{"space":21154,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21156,"publishedVersion":402,"revision":62,"contentType":21158,"locale":29},{"sys":21155},{"type":12,"linkType":13,"id":14},{"sys":21157},{"id":21,"type":12,"linkType":22},{"sys":21159},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21161,"metaTitle":412,"metaDescription":413,"mainTitle":21162,"subtitle":432,"heroImage":21177,"ctaButton":455,"ctaLink":456},[411],{"data":21163,"content":21164,"nodeType":74},{},[21165,21171],{"data":21166,"content":21167,"nodeType":424},{},[21168],{"data":21169,"marks":21170,"value":423,"nodeType":82},{},[],{"data":21172,"content":21173,"nodeType":87},{},[21174],{"data":21175,"marks":21176,"value":431,"nodeType":82},{},[],{"metadata":21178,"sys":21181,"fields":21186},{"tags":21179,"concepts":21180},[],[],{"space":21182,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21184,"publishedVersion":62,"revision":44,"locale":29},{"sys":21183},{"type":12,"linkType":13,"id":14},{"sys":21185},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21187},{"url":447,"details":21188,"fileName":453,"contentType":454},{"size":449,"image":21189},{"width":451,"height":452},{"sys":21191,"fields":21194},{"id":21192,"createdAt":21193},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":21195,"slug":21196,"articleIntro":21195,"category":21197},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[21198],{"metadata":21199,"sys":21202,"fields":21209},{"tags":21200,"concepts":21201},[],[],{"space":21203,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21205,"publishedVersion":402,"revision":62,"contentType":21207,"locale":29},{"sys":21204},{"type":12,"linkType":13,"id":14},{"sys":21206},{"id":21,"type":12,"linkType":22},{"sys":21208},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21210,"metaTitle":412,"metaDescription":413,"mainTitle":21211,"subtitle":432,"heroImage":21226,"ctaButton":455,"ctaLink":456},[411],{"data":21212,"content":21213,"nodeType":74},{},[21214,21220],{"data":21215,"content":21216,"nodeType":424},{},[21217],{"data":21218,"marks":21219,"value":423,"nodeType":82},{},[],{"data":21221,"content":21222,"nodeType":87},{},[21223],{"data":21224,"marks":21225,"value":431,"nodeType":82},{},[],{"metadata":21227,"sys":21230,"fields":21235},{"tags":21228,"concepts":21229},[],[],{"space":21231,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21233,"publishedVersion":62,"revision":44,"locale":29},{"sys":21232},{"type":12,"linkType":13,"id":14},{"sys":21234},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21236},{"url":447,"details":21237,"fileName":453,"contentType":454},{"size":449,"image":21238},{"width":451,"height":452},{"sys":21240,"fields":21243},{"id":21241,"createdAt":21242},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":21244,"slug":21245,"articleIntro":21244,"category":21246},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[21247],{"metadata":21248,"sys":21251,"fields":21258},{"tags":21249,"concepts":21250},[],[],{"space":21252,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21254,"publishedVersion":402,"revision":62,"contentType":21256,"locale":29},{"sys":21253},{"type":12,"linkType":13,"id":14},{"sys":21255},{"id":21,"type":12,"linkType":22},{"sys":21257},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21259,"metaTitle":412,"metaDescription":413,"mainTitle":21260,"subtitle":432,"heroImage":21275,"ctaButton":455,"ctaLink":456},[411],{"data":21261,"content":21262,"nodeType":74},{},[21263,21269],{"data":21264,"content":21265,"nodeType":424},{},[21266],{"data":21267,"marks":21268,"value":423,"nodeType":82},{},[],{"data":21270,"content":21271,"nodeType":87},{},[21272],{"data":21273,"marks":21274,"value":431,"nodeType":82},{},[],{"metadata":21276,"sys":21279,"fields":21284},{"tags":21277,"concepts":21278},[],[],{"space":21280,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21282,"publishedVersion":62,"revision":44,"locale":29},{"sys":21281},{"type":12,"linkType":13,"id":14},{"sys":21283},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21285},{"url":447,"details":21286,"fileName":453,"contentType":454},{"size":449,"image":21287},{"width":451,"height":452},{"sys":21289,"fields":21292},{"id":21290,"createdAt":21291},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":21293,"slug":21294,"articleIntro":-1,"category":21295},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[21296],{"metadata":21297,"sys":21300,"fields":21307},{"tags":21298,"concepts":21299},[],[],{"space":21301,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21303,"publishedVersion":402,"revision":62,"contentType":21305,"locale":29},{"sys":21302},{"type":12,"linkType":13,"id":14},{"sys":21304},{"id":21,"type":12,"linkType":22},{"sys":21306},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21308,"metaTitle":412,"metaDescription":413,"mainTitle":21309,"subtitle":432,"heroImage":21324,"ctaButton":455,"ctaLink":456},[411],{"data":21310,"content":21311,"nodeType":74},{},[21312,21318],{"data":21313,"content":21314,"nodeType":424},{},[21315],{"data":21316,"marks":21317,"value":423,"nodeType":82},{},[],{"data":21319,"content":21320,"nodeType":87},{},[21321],{"data":21322,"marks":21323,"value":431,"nodeType":82},{},[],{"metadata":21325,"sys":21328,"fields":21333},{"tags":21326,"concepts":21327},[],[],{"space":21329,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21331,"publishedVersion":62,"revision":44,"locale":29},{"sys":21330},{"type":12,"linkType":13,"id":14},{"sys":21332},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21334},{"url":447,"details":21335,"fileName":453,"contentType":454},{"size":449,"image":21336},{"width":451,"height":452},{"sys":21338,"fields":21341},{"id":21339,"createdAt":21340},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21342,"slug":21343,"articleIntro":21342,"category":21344},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21345],{"metadata":21346,"sys":21349,"fields":21356},{"tags":21347,"concepts":21348},[],[],{"space":21350,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21352,"publishedVersion":402,"revision":62,"contentType":21354,"locale":29},{"sys":21351},{"type":12,"linkType":13,"id":14},{"sys":21353},{"id":21,"type":12,"linkType":22},{"sys":21355},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21357,"metaTitle":412,"metaDescription":413,"mainTitle":21358,"subtitle":432,"heroImage":21373,"ctaButton":455,"ctaLink":456},[411],{"data":21359,"content":21360,"nodeType":74},{},[21361,21367],{"data":21362,"content":21363,"nodeType":424},{},[21364],{"data":21365,"marks":21366,"value":423,"nodeType":82},{},[],{"data":21368,"content":21369,"nodeType":87},{},[21370],{"data":21371,"marks":21372,"value":431,"nodeType":82},{},[],{"metadata":21374,"sys":21377,"fields":21382},{"tags":21375,"concepts":21376},[],[],{"space":21378,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21380,"publishedVersion":62,"revision":44,"locale":29},{"sys":21379},{"type":12,"linkType":13,"id":14},{"sys":21381},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21383},{"url":447,"details":21384,"fileName":453,"contentType":454},{"size":449,"image":21385},{"width":451,"height":452},{"sys":21387,"fields":21390},{"id":21388,"createdAt":21389},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":21391,"slug":21392,"articleIntro":21391,"category":21393},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[21394],{"metadata":21395,"sys":21398,"fields":21405},{"tags":21396,"concepts":21397},[],[],{"space":21399,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21401,"publishedVersion":402,"revision":62,"contentType":21403,"locale":29},{"sys":21400},{"type":12,"linkType":13,"id":14},{"sys":21402},{"id":21,"type":12,"linkType":22},{"sys":21404},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21406,"metaTitle":412,"metaDescription":413,"mainTitle":21407,"subtitle":432,"heroImage":21422,"ctaButton":455,"ctaLink":456},[411],{"data":21408,"content":21409,"nodeType":74},{},[21410,21416],{"data":21411,"content":21412,"nodeType":424},{},[21413],{"data":21414,"marks":21415,"value":423,"nodeType":82},{},[],{"data":21417,"content":21418,"nodeType":87},{},[21419],{"data":21420,"marks":21421,"value":431,"nodeType":82},{},[],{"metadata":21423,"sys":21426,"fields":21431},{"tags":21424,"concepts":21425},[],[],{"space":21427,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21429,"publishedVersion":62,"revision":44,"locale":29},{"sys":21428},{"type":12,"linkType":13,"id":14},{"sys":21430},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21432},{"url":447,"details":21433,"fileName":453,"contentType":454},{"size":449,"image":21434},{"width":451,"height":452},{"sys":21436,"fields":21439},{"id":21437,"createdAt":21438},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":21440,"slug":21441,"articleIntro":21440,"category":21442},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[21443],{"metadata":21444,"sys":21447,"fields":21454},{"tags":21445,"concepts":21446},[],[],{"space":21448,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21450,"publishedVersion":402,"revision":62,"contentType":21452,"locale":29},{"sys":21449},{"type":12,"linkType":13,"id":14},{"sys":21451},{"id":21,"type":12,"linkType":22},{"sys":21453},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21455,"metaTitle":412,"metaDescription":413,"mainTitle":21456,"subtitle":432,"heroImage":21471,"ctaButton":455,"ctaLink":456},[411],{"data":21457,"content":21458,"nodeType":74},{},[21459,21465],{"data":21460,"content":21461,"nodeType":424},{},[21462],{"data":21463,"marks":21464,"value":423,"nodeType":82},{},[],{"data":21466,"content":21467,"nodeType":87},{},[21468],{"data":21469,"marks":21470,"value":431,"nodeType":82},{},[],{"metadata":21472,"sys":21475,"fields":21480},{"tags":21473,"concepts":21474},[],[],{"space":21476,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21478,"publishedVersion":62,"revision":44,"locale":29},{"sys":21477},{"type":12,"linkType":13,"id":14},{"sys":21479},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21481},{"url":447,"details":21482,"fileName":453,"contentType":454},{"size":449,"image":21483},{"width":451,"height":452},{"sys":21485,"fields":21488},{"id":21486,"createdAt":21487},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":21489,"slug":21490,"articleIntro":21489,"category":21491},"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",[21492],{"metadata":21493,"sys":21496,"fields":21503},{"tags":21494,"concepts":21495},[],[],{"space":21497,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21499,"publishedVersion":402,"revision":62,"contentType":21501,"locale":29},{"sys":21498},{"type":12,"linkType":13,"id":14},{"sys":21500},{"id":21,"type":12,"linkType":22},{"sys":21502},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21504,"metaTitle":412,"metaDescription":413,"mainTitle":21505,"subtitle":432,"heroImage":21520,"ctaButton":455,"ctaLink":456},[411],{"data":21506,"content":21507,"nodeType":74},{},[21508,21514],{"data":21509,"content":21510,"nodeType":424},{},[21511],{"data":21512,"marks":21513,"value":423,"nodeType":82},{},[],{"data":21515,"content":21516,"nodeType":87},{},[21517],{"data":21518,"marks":21519,"value":431,"nodeType":82},{},[],{"metadata":21521,"sys":21524,"fields":21529},{"tags":21522,"concepts":21523},[],[],{"space":21525,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21527,"publishedVersion":62,"revision":44,"locale":29},{"sys":21526},{"type":12,"linkType":13,"id":14},{"sys":21528},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21530},{"url":447,"details":21531,"fileName":453,"contentType":454},{"size":449,"image":21532},{"width":451,"height":452},{"sys":21534,"fields":21537},{"id":21535,"createdAt":21536},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":21538,"slug":21539,"articleIntro":21538,"category":21540},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[21541],{"metadata":21542,"sys":21545,"fields":21552},{"tags":21543,"concepts":21544},[],[],{"space":21546,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21548,"publishedVersion":402,"revision":62,"contentType":21550,"locale":29},{"sys":21547},{"type":12,"linkType":13,"id":14},{"sys":21549},{"id":21,"type":12,"linkType":22},{"sys":21551},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21553,"metaTitle":412,"metaDescription":413,"mainTitle":21554,"subtitle":432,"heroImage":21569,"ctaButton":455,"ctaLink":456},[411],{"data":21555,"content":21556,"nodeType":74},{},[21557,21563],{"data":21558,"content":21559,"nodeType":424},{},[21560],{"data":21561,"marks":21562,"value":423,"nodeType":82},{},[],{"data":21564,"content":21565,"nodeType":87},{},[21566],{"data":21567,"marks":21568,"value":431,"nodeType":82},{},[],{"metadata":21570,"sys":21573,"fields":21578},{"tags":21571,"concepts":21572},[],[],{"space":21574,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21576,"publishedVersion":62,"revision":44,"locale":29},{"sys":21575},{"type":12,"linkType":13,"id":14},{"sys":21577},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21579},{"url":447,"details":21580,"fileName":453,"contentType":454},{"size":449,"image":21581},{"width":451,"height":452},{"sys":21583,"fields":21586},{"id":21584,"createdAt":21585},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":21587,"slug":21588,"articleIntro":21589,"category":21590},"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",[21591],{"metadata":21592,"sys":21595,"fields":21602},{"tags":21593,"concepts":21594},[],[],{"space":21596,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21598,"publishedVersion":402,"revision":62,"contentType":21600,"locale":29},{"sys":21597},{"type":12,"linkType":13,"id":14},{"sys":21599},{"id":21,"type":12,"linkType":22},{"sys":21601},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21603,"metaTitle":412,"metaDescription":413,"mainTitle":21604,"subtitle":432,"heroImage":21619,"ctaButton":455,"ctaLink":456},[411],{"data":21605,"content":21606,"nodeType":74},{},[21607,21613],{"data":21608,"content":21609,"nodeType":424},{},[21610],{"data":21611,"marks":21612,"value":423,"nodeType":82},{},[],{"data":21614,"content":21615,"nodeType":87},{},[21616],{"data":21617,"marks":21618,"value":431,"nodeType":82},{},[],{"metadata":21620,"sys":21623,"fields":21628},{"tags":21621,"concepts":21622},[],[],{"space":21624,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21626,"publishedVersion":62,"revision":44,"locale":29},{"sys":21625},{"type":12,"linkType":13,"id":14},{"sys":21627},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21629},{"url":447,"details":21630,"fileName":453,"contentType":454},{"size":449,"image":21631},{"width":451,"height":452},{"sys":21633,"fields":21636},{"id":21634,"createdAt":21635},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":21637,"slug":21638,"articleIntro":21637,"category":21639},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[21640],{"metadata":21641,"sys":21644,"fields":21651},{"tags":21642,"concepts":21643},[],[],{"space":21645,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21647,"publishedVersion":402,"revision":62,"contentType":21649,"locale":29},{"sys":21646},{"type":12,"linkType":13,"id":14},{"sys":21648},{"id":21,"type":12,"linkType":22},{"sys":21650},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21652,"metaTitle":412,"metaDescription":413,"mainTitle":21653,"subtitle":432,"heroImage":21668,"ctaButton":455,"ctaLink":456},[411],{"data":21654,"content":21655,"nodeType":74},{},[21656,21662],{"data":21657,"content":21658,"nodeType":424},{},[21659],{"data":21660,"marks":21661,"value":423,"nodeType":82},{},[],{"data":21663,"content":21664,"nodeType":87},{},[21665],{"data":21666,"marks":21667,"value":431,"nodeType":82},{},[],{"metadata":21669,"sys":21672,"fields":21677},{"tags":21670,"concepts":21671},[],[],{"space":21673,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21675,"publishedVersion":62,"revision":44,"locale":29},{"sys":21674},{"type":12,"linkType":13,"id":14},{"sys":21676},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21678},{"url":447,"details":21679,"fileName":453,"contentType":454},{"size":449,"image":21680},{"width":451,"height":452},{"sys":21682,"fields":21685},{"id":21683,"createdAt":21684},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":21686,"slug":21687,"articleIntro":21686,"category":21688},"7083 - Locations diverses","compte-7083-locations-diverses",[21689],{"metadata":21690,"sys":21693,"fields":21700},{"tags":21691,"concepts":21692},[],[],{"space":21694,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21696,"publishedVersion":402,"revision":62,"contentType":21698,"locale":29},{"sys":21695},{"type":12,"linkType":13,"id":14},{"sys":21697},{"id":21,"type":12,"linkType":22},{"sys":21699},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21701,"metaTitle":412,"metaDescription":413,"mainTitle":21702,"subtitle":432,"heroImage":21717,"ctaButton":455,"ctaLink":456},[411],{"data":21703,"content":21704,"nodeType":74},{},[21705,21711],{"data":21706,"content":21707,"nodeType":424},{},[21708],{"data":21709,"marks":21710,"value":423,"nodeType":82},{},[],{"data":21712,"content":21713,"nodeType":87},{},[21714],{"data":21715,"marks":21716,"value":431,"nodeType":82},{},[],{"metadata":21718,"sys":21721,"fields":21726},{"tags":21719,"concepts":21720},[],[],{"space":21722,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21724,"publishedVersion":62,"revision":44,"locale":29},{"sys":21723},{"type":12,"linkType":13,"id":14},{"sys":21725},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21727},{"url":447,"details":21728,"fileName":453,"contentType":454},{"size":449,"image":21729},{"width":451,"height":452},{"sys":21731,"fields":21734},{"id":21732,"createdAt":21733},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":21735,"slug":21736,"articleIntro":21735,"category":21737},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[21738],{"metadata":21739,"sys":21742,"fields":21749},{"tags":21740,"concepts":21741},[],[],{"space":21743,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21745,"publishedVersion":402,"revision":62,"contentType":21747,"locale":29},{"sys":21744},{"type":12,"linkType":13,"id":14},{"sys":21746},{"id":21,"type":12,"linkType":22},{"sys":21748},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21750,"metaTitle":412,"metaDescription":413,"mainTitle":21751,"subtitle":432,"heroImage":21766,"ctaButton":455,"ctaLink":456},[411],{"data":21752,"content":21753,"nodeType":74},{},[21754,21760],{"data":21755,"content":21756,"nodeType":424},{},[21757],{"data":21758,"marks":21759,"value":423,"nodeType":82},{},[],{"data":21761,"content":21762,"nodeType":87},{},[21763],{"data":21764,"marks":21765,"value":431,"nodeType":82},{},[],{"metadata":21767,"sys":21770,"fields":21775},{"tags":21768,"concepts":21769},[],[],{"space":21771,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21773,"publishedVersion":62,"revision":44,"locale":29},{"sys":21772},{"type":12,"linkType":13,"id":14},{"sys":21774},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21776},{"url":447,"details":21777,"fileName":453,"contentType":454},{"size":449,"image":21778},{"width":451,"height":452},{"sys":21780,"fields":21783},{"id":21781,"createdAt":21782},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":21784,"slug":21785,"articleIntro":21784,"category":21786},"Compte 58 - Virements internes","compte-58-virements-internes",[21787],{"metadata":21788,"sys":21791,"fields":21798},{"tags":21789,"concepts":21790},[],[],{"space":21792,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21794,"publishedVersion":402,"revision":62,"contentType":21796,"locale":29},{"sys":21793},{"type":12,"linkType":13,"id":14},{"sys":21795},{"id":21,"type":12,"linkType":22},{"sys":21797},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21799,"metaTitle":412,"metaDescription":413,"mainTitle":21800,"subtitle":432,"heroImage":21815,"ctaButton":455,"ctaLink":456},[411],{"data":21801,"content":21802,"nodeType":74},{},[21803,21809],{"data":21804,"content":21805,"nodeType":424},{},[21806],{"data":21807,"marks":21808,"value":423,"nodeType":82},{},[],{"data":21810,"content":21811,"nodeType":87},{},[21812],{"data":21813,"marks":21814,"value":431,"nodeType":82},{},[],{"metadata":21816,"sys":21819,"fields":21824},{"tags":21817,"concepts":21818},[],[],{"space":21820,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21822,"publishedVersion":62,"revision":44,"locale":29},{"sys":21821},{"type":12,"linkType":13,"id":14},{"sys":21823},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21825},{"url":447,"details":21826,"fileName":453,"contentType":454},{"size":449,"image":21827},{"width":451,"height":452},{"sys":21829,"fields":21832},{"id":21830,"createdAt":21831},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":21833,"slug":21834,"articleIntro":21833,"category":21835},"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",[21836],{"metadata":21837,"sys":21840,"fields":21847},{"tags":21838,"concepts":21839},[],[],{"space":21841,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21843,"publishedVersion":402,"revision":62,"contentType":21845,"locale":29},{"sys":21842},{"type":12,"linkType":13,"id":14},{"sys":21844},{"id":21,"type":12,"linkType":22},{"sys":21846},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21848,"metaTitle":412,"metaDescription":413,"mainTitle":21849,"subtitle":432,"heroImage":21864,"ctaButton":455,"ctaLink":456},[411],{"data":21850,"content":21851,"nodeType":74},{},[21852,21858],{"data":21853,"content":21854,"nodeType":424},{},[21855],{"data":21856,"marks":21857,"value":423,"nodeType":82},{},[],{"data":21859,"content":21860,"nodeType":87},{},[21861],{"data":21862,"marks":21863,"value":431,"nodeType":82},{},[],{"metadata":21865,"sys":21868,"fields":21873},{"tags":21866,"concepts":21867},[],[],{"space":21869,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21871,"publishedVersion":62,"revision":44,"locale":29},{"sys":21870},{"type":12,"linkType":13,"id":14},{"sys":21872},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21874},{"url":447,"details":21875,"fileName":453,"contentType":454},{"size":449,"image":21876},{"width":451,"height":452},{"sys":21878,"fields":21881},{"id":21879,"createdAt":21880},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":21882,"slug":21883,"articleIntro":-1,"category":21884},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[21885],{"metadata":21886,"sys":21889,"fields":21896},{"tags":21887,"concepts":21888},[],[],{"space":21890,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21892,"publishedVersion":402,"revision":62,"contentType":21894,"locale":29},{"sys":21891},{"type":12,"linkType":13,"id":14},{"sys":21893},{"id":21,"type":12,"linkType":22},{"sys":21895},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21897,"metaTitle":412,"metaDescription":413,"mainTitle":21898,"subtitle":432,"heroImage":21913,"ctaButton":455,"ctaLink":456},[411],{"data":21899,"content":21900,"nodeType":74},{},[21901,21907],{"data":21902,"content":21903,"nodeType":424},{},[21904],{"data":21905,"marks":21906,"value":423,"nodeType":82},{},[],{"data":21908,"content":21909,"nodeType":87},{},[21910],{"data":21911,"marks":21912,"value":431,"nodeType":82},{},[],{"metadata":21914,"sys":21917,"fields":21922},{"tags":21915,"concepts":21916},[],[],{"space":21918,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21920,"publishedVersion":62,"revision":44,"locale":29},{"sys":21919},{"type":12,"linkType":13,"id":14},{"sys":21921},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21923},{"url":447,"details":21924,"fileName":453,"contentType":454},{"size":449,"image":21925},{"width":451,"height":452},{"sys":21927,"fields":21930},{"id":21928,"createdAt":21929},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":21931,"slug":21932,"articleIntro":21931,"category":21933},"1688 - Intérêts courus","compte-1688-interets-courus",[21934],{"metadata":21935,"sys":21938,"fields":21945},{"tags":21936,"concepts":21937},[],[],{"space":21939,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21941,"publishedVersion":402,"revision":62,"contentType":21943,"locale":29},{"sys":21940},{"type":12,"linkType":13,"id":14},{"sys":21942},{"id":21,"type":12,"linkType":22},{"sys":21944},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21946,"metaTitle":412,"metaDescription":413,"mainTitle":21947,"subtitle":432,"heroImage":21962,"ctaButton":455,"ctaLink":456},[411],{"data":21948,"content":21949,"nodeType":74},{},[21950,21956],{"data":21951,"content":21952,"nodeType":424},{},[21953],{"data":21954,"marks":21955,"value":423,"nodeType":82},{},[],{"data":21957,"content":21958,"nodeType":87},{},[21959],{"data":21960,"marks":21961,"value":431,"nodeType":82},{},[],{"metadata":21963,"sys":21966,"fields":21971},{"tags":21964,"concepts":21965},[],[],{"space":21967,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":21969,"publishedVersion":62,"revision":44,"locale":29},{"sys":21968},{"type":12,"linkType":13,"id":14},{"sys":21970},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":21972},{"url":447,"details":21973,"fileName":453,"contentType":454},{"size":449,"image":21974},{"width":451,"height":452},{"sys":21976,"fields":21979},{"id":21977,"createdAt":21978},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":21980,"slug":21981,"articleIntro":21980,"category":21982},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[21983],{"metadata":21984,"sys":21987,"fields":21994},{"tags":21985,"concepts":21986},[],[],{"space":21988,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":21990,"publishedVersion":402,"revision":62,"contentType":21992,"locale":29},{"sys":21989},{"type":12,"linkType":13,"id":14},{"sys":21991},{"id":21,"type":12,"linkType":22},{"sys":21993},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":21995,"metaTitle":412,"metaDescription":413,"mainTitle":21996,"subtitle":432,"heroImage":22011,"ctaButton":455,"ctaLink":456},[411],{"data":21997,"content":21998,"nodeType":74},{},[21999,22005],{"data":22000,"content":22001,"nodeType":424},{},[22002],{"data":22003,"marks":22004,"value":423,"nodeType":82},{},[],{"data":22006,"content":22007,"nodeType":87},{},[22008],{"data":22009,"marks":22010,"value":431,"nodeType":82},{},[],{"metadata":22012,"sys":22015,"fields":22020},{"tags":22013,"concepts":22014},[],[],{"space":22016,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22018,"publishedVersion":62,"revision":44,"locale":29},{"sys":22017},{"type":12,"linkType":13,"id":14},{"sys":22019},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22021},{"url":447,"details":22022,"fileName":453,"contentType":454},{"size":449,"image":22023},{"width":451,"height":452},{"sys":22025,"fields":22028},{"id":22026,"createdAt":22027},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":22029,"slug":22030,"articleIntro":-1,"category":22031},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[22032],{"metadata":22033,"sys":22036,"fields":22043},{"tags":22034,"concepts":22035},[],[],{"space":22037,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22039,"publishedVersion":402,"revision":62,"contentType":22041,"locale":29},{"sys":22038},{"type":12,"linkType":13,"id":14},{"sys":22040},{"id":21,"type":12,"linkType":22},{"sys":22042},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22044,"metaTitle":412,"metaDescription":413,"mainTitle":22045,"subtitle":432,"heroImage":22060,"ctaButton":455,"ctaLink":456},[411],{"data":22046,"content":22047,"nodeType":74},{},[22048,22054],{"data":22049,"content":22050,"nodeType":424},{},[22051],{"data":22052,"marks":22053,"value":423,"nodeType":82},{},[],{"data":22055,"content":22056,"nodeType":87},{},[22057],{"data":22058,"marks":22059,"value":431,"nodeType":82},{},[],{"metadata":22061,"sys":22064,"fields":22069},{"tags":22062,"concepts":22063},[],[],{"space":22065,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22067,"publishedVersion":62,"revision":44,"locale":29},{"sys":22066},{"type":12,"linkType":13,"id":14},{"sys":22068},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22070},{"url":447,"details":22071,"fileName":453,"contentType":454},{"size":449,"image":22072},{"width":451,"height":452},{"sys":22074,"fields":22077},{"id":22075,"createdAt":22076},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":22078,"slug":22079,"articleIntro":22078,"category":22080},"331 - Produits en cours","compte-331-produits-en-cours",[22081],{"metadata":22082,"sys":22085,"fields":22092},{"tags":22083,"concepts":22084},[],[],{"space":22086,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22088,"publishedVersion":402,"revision":62,"contentType":22090,"locale":29},{"sys":22087},{"type":12,"linkType":13,"id":14},{"sys":22089},{"id":21,"type":12,"linkType":22},{"sys":22091},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22093,"metaTitle":412,"metaDescription":413,"mainTitle":22094,"subtitle":432,"heroImage":22109,"ctaButton":455,"ctaLink":456},[411],{"data":22095,"content":22096,"nodeType":74},{},[22097,22103],{"data":22098,"content":22099,"nodeType":424},{},[22100],{"data":22101,"marks":22102,"value":423,"nodeType":82},{},[],{"data":22104,"content":22105,"nodeType":87},{},[22106],{"data":22107,"marks":22108,"value":431,"nodeType":82},{},[],{"metadata":22110,"sys":22113,"fields":22118},{"tags":22111,"concepts":22112},[],[],{"space":22114,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22116,"publishedVersion":62,"revision":44,"locale":29},{"sys":22115},{"type":12,"linkType":13,"id":14},{"sys":22117},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22119},{"url":447,"details":22120,"fileName":453,"contentType":454},{"size":449,"image":22121},{"width":451,"height":452},{"sys":22123,"fields":22126},{"id":22124,"createdAt":22125},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":22127,"slug":22128,"articleIntro":22127,"category":22129},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[22130],{"metadata":22131,"sys":22134,"fields":22141},{"tags":22132,"concepts":22133},[],[],{"space":22135,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22137,"publishedVersion":402,"revision":62,"contentType":22139,"locale":29},{"sys":22136},{"type":12,"linkType":13,"id":14},{"sys":22138},{"id":21,"type":12,"linkType":22},{"sys":22140},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22142,"metaTitle":412,"metaDescription":413,"mainTitle":22143,"subtitle":432,"heroImage":22158,"ctaButton":455,"ctaLink":456},[411],{"data":22144,"content":22145,"nodeType":74},{},[22146,22152],{"data":22147,"content":22148,"nodeType":424},{},[22149],{"data":22150,"marks":22151,"value":423,"nodeType":82},{},[],{"data":22153,"content":22154,"nodeType":87},{},[22155],{"data":22156,"marks":22157,"value":431,"nodeType":82},{},[],{"metadata":22159,"sys":22162,"fields":22167},{"tags":22160,"concepts":22161},[],[],{"space":22163,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22165,"publishedVersion":62,"revision":44,"locale":29},{"sys":22164},{"type":12,"linkType":13,"id":14},{"sys":22166},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22168},{"url":447,"details":22169,"fileName":453,"contentType":454},{"size":449,"image":22170},{"width":451,"height":452},{"sys":22172,"fields":22175},{"id":22173,"createdAt":22174},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":22176,"slug":22177,"articleIntro":22176,"category":22178},"2611 - Actions","compte-2611-actions",[22179],{"metadata":22180,"sys":22183,"fields":22190},{"tags":22181,"concepts":22182},[],[],{"space":22184,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22186,"publishedVersion":402,"revision":62,"contentType":22188,"locale":29},{"sys":22185},{"type":12,"linkType":13,"id":14},{"sys":22187},{"id":21,"type":12,"linkType":22},{"sys":22189},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22191,"metaTitle":412,"metaDescription":413,"mainTitle":22192,"subtitle":432,"heroImage":22207,"ctaButton":455,"ctaLink":456},[411],{"data":22193,"content":22194,"nodeType":74},{},[22195,22201],{"data":22196,"content":22197,"nodeType":424},{},[22198],{"data":22199,"marks":22200,"value":423,"nodeType":82},{},[],{"data":22202,"content":22203,"nodeType":87},{},[22204],{"data":22205,"marks":22206,"value":431,"nodeType":82},{},[],{"metadata":22208,"sys":22211,"fields":22216},{"tags":22209,"concepts":22210},[],[],{"space":22212,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22214,"publishedVersion":62,"revision":44,"locale":29},{"sys":22213},{"type":12,"linkType":13,"id":14},{"sys":22215},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22217},{"url":447,"details":22218,"fileName":453,"contentType":454},{"size":449,"image":22219},{"width":451,"height":452},{"sys":22221,"fields":22224},{"id":22222,"createdAt":22223},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":22225,"slug":22226,"articleIntro":22225,"category":22227},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[22228],{"metadata":22229,"sys":22232,"fields":22239},{"tags":22230,"concepts":22231},[],[],{"space":22233,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22235,"publishedVersion":402,"revision":62,"contentType":22237,"locale":29},{"sys":22234},{"type":12,"linkType":13,"id":14},{"sys":22236},{"id":21,"type":12,"linkType":22},{"sys":22238},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22240,"metaTitle":412,"metaDescription":413,"mainTitle":22241,"subtitle":432,"heroImage":22256,"ctaButton":455,"ctaLink":456},[411],{"data":22242,"content":22243,"nodeType":74},{},[22244,22250],{"data":22245,"content":22246,"nodeType":424},{},[22247],{"data":22248,"marks":22249,"value":423,"nodeType":82},{},[],{"data":22251,"content":22252,"nodeType":87},{},[22253],{"data":22254,"marks":22255,"value":431,"nodeType":82},{},[],{"metadata":22257,"sys":22260,"fields":22265},{"tags":22258,"concepts":22259},[],[],{"space":22261,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22263,"publishedVersion":62,"revision":44,"locale":29},{"sys":22262},{"type":12,"linkType":13,"id":14},{"sys":22264},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22266},{"url":447,"details":22267,"fileName":453,"contentType":454},{"size":449,"image":22268},{"width":451,"height":452},{"sys":22270,"fields":22273},{"id":22271,"createdAt":22272},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":22274,"slug":22275,"articleIntro":22274,"category":22276},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[22277],{"metadata":22278,"sys":22281,"fields":22288},{"tags":22279,"concepts":22280},[],[],{"space":22282,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22284,"publishedVersion":402,"revision":62,"contentType":22286,"locale":29},{"sys":22283},{"type":12,"linkType":13,"id":14},{"sys":22285},{"id":21,"type":12,"linkType":22},{"sys":22287},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22289,"metaTitle":412,"metaDescription":413,"mainTitle":22290,"subtitle":432,"heroImage":22305,"ctaButton":455,"ctaLink":456},[411],{"data":22291,"content":22292,"nodeType":74},{},[22293,22299],{"data":22294,"content":22295,"nodeType":424},{},[22296],{"data":22297,"marks":22298,"value":423,"nodeType":82},{},[],{"data":22300,"content":22301,"nodeType":87},{},[22302],{"data":22303,"marks":22304,"value":431,"nodeType":82},{},[],{"metadata":22306,"sys":22309,"fields":22314},{"tags":22307,"concepts":22308},[],[],{"space":22310,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22312,"publishedVersion":62,"revision":44,"locale":29},{"sys":22311},{"type":12,"linkType":13,"id":14},{"sys":22313},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22315},{"url":447,"details":22316,"fileName":453,"contentType":454},{"size":449,"image":22317},{"width":451,"height":452},{"sys":22319,"fields":22322},{"id":22320,"createdAt":22321},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":22323,"slug":22324,"articleIntro":22325,"category":22326},"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.",[22327],{"metadata":22328,"sys":22331,"fields":22338},{"tags":22329,"concepts":22330},[],[],{"space":22332,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22334,"publishedVersion":402,"revision":62,"contentType":22336,"locale":29},{"sys":22333},{"type":12,"linkType":13,"id":14},{"sys":22335},{"id":21,"type":12,"linkType":22},{"sys":22337},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22339,"metaTitle":412,"metaDescription":413,"mainTitle":22340,"subtitle":432,"heroImage":22355,"ctaButton":455,"ctaLink":456},[411],{"data":22341,"content":22342,"nodeType":74},{},[22343,22349],{"data":22344,"content":22345,"nodeType":424},{},[22346],{"data":22347,"marks":22348,"value":423,"nodeType":82},{},[],{"data":22350,"content":22351,"nodeType":87},{},[22352],{"data":22353,"marks":22354,"value":431,"nodeType":82},{},[],{"metadata":22356,"sys":22359,"fields":22364},{"tags":22357,"concepts":22358},[],[],{"space":22360,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22362,"publishedVersion":62,"revision":44,"locale":29},{"sys":22361},{"type":12,"linkType":13,"id":14},{"sys":22363},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22365},{"url":447,"details":22366,"fileName":453,"contentType":454},{"size":449,"image":22367},{"width":451,"height":452},{"sys":22369,"fields":22372},{"id":22370,"createdAt":22371},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":22373,"slug":22374,"articleIntro":-1,"category":22375},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[22376],{"metadata":22377,"sys":22380,"fields":22387},{"tags":22378,"concepts":22379},[],[],{"space":22381,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22383,"publishedVersion":402,"revision":62,"contentType":22385,"locale":29},{"sys":22382},{"type":12,"linkType":13,"id":14},{"sys":22384},{"id":21,"type":12,"linkType":22},{"sys":22386},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22388,"metaTitle":412,"metaDescription":413,"mainTitle":22389,"subtitle":432,"heroImage":22404,"ctaButton":455,"ctaLink":456},[411],{"data":22390,"content":22391,"nodeType":74},{},[22392,22398],{"data":22393,"content":22394,"nodeType":424},{},[22395],{"data":22396,"marks":22397,"value":423,"nodeType":82},{},[],{"data":22399,"content":22400,"nodeType":87},{},[22401],{"data":22402,"marks":22403,"value":431,"nodeType":82},{},[],{"metadata":22405,"sys":22408,"fields":22413},{"tags":22406,"concepts":22407},[],[],{"space":22409,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22411,"publishedVersion":62,"revision":44,"locale":29},{"sys":22410},{"type":12,"linkType":13,"id":14},{"sys":22412},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22414},{"url":447,"details":22415,"fileName":453,"contentType":454},{"size":449,"image":22416},{"width":451,"height":452},{"sys":22418,"fields":22421},{"id":22419,"createdAt":22420},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":22422,"slug":22423,"articleIntro":22422,"category":22424},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[22425],{"metadata":22426,"sys":22429,"fields":22436},{"tags":22427,"concepts":22428},[],[],{"space":22430,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22432,"publishedVersion":402,"revision":62,"contentType":22434,"locale":29},{"sys":22431},{"type":12,"linkType":13,"id":14},{"sys":22433},{"id":21,"type":12,"linkType":22},{"sys":22435},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22437,"metaTitle":412,"metaDescription":413,"mainTitle":22438,"subtitle":432,"heroImage":22453,"ctaButton":455,"ctaLink":456},[411],{"data":22439,"content":22440,"nodeType":74},{},[22441,22447],{"data":22442,"content":22443,"nodeType":424},{},[22444],{"data":22445,"marks":22446,"value":423,"nodeType":82},{},[],{"data":22448,"content":22449,"nodeType":87},{},[22450],{"data":22451,"marks":22452,"value":431,"nodeType":82},{},[],{"metadata":22454,"sys":22457,"fields":22462},{"tags":22455,"concepts":22456},[],[],{"space":22458,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22460,"publishedVersion":62,"revision":44,"locale":29},{"sys":22459},{"type":12,"linkType":13,"id":14},{"sys":22461},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22463},{"url":447,"details":22464,"fileName":453,"contentType":454},{"size":449,"image":22465},{"width":451,"height":452},{"sys":22467,"fields":22470},{"id":22468,"createdAt":22469},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":22471,"slug":22472,"articleIntro":22471,"category":22473},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[22474],{"metadata":22475,"sys":22478,"fields":22485},{"tags":22476,"concepts":22477},[],[],{"space":22479,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22481,"publishedVersion":402,"revision":62,"contentType":22483,"locale":29},{"sys":22480},{"type":12,"linkType":13,"id":14},{"sys":22482},{"id":21,"type":12,"linkType":22},{"sys":22484},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22486,"metaTitle":412,"metaDescription":413,"mainTitle":22487,"subtitle":432,"heroImage":22502,"ctaButton":455,"ctaLink":456},[411],{"data":22488,"content":22489,"nodeType":74},{},[22490,22496],{"data":22491,"content":22492,"nodeType":424},{},[22493],{"data":22494,"marks":22495,"value":423,"nodeType":82},{},[],{"data":22497,"content":22498,"nodeType":87},{},[22499],{"data":22500,"marks":22501,"value":431,"nodeType":82},{},[],{"metadata":22503,"sys":22506,"fields":22511},{"tags":22504,"concepts":22505},[],[],{"space":22507,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22509,"publishedVersion":62,"revision":44,"locale":29},{"sys":22508},{"type":12,"linkType":13,"id":14},{"sys":22510},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22512},{"url":447,"details":22513,"fileName":453,"contentType":454},{"size":449,"image":22514},{"width":451,"height":452},{"sys":22516,"fields":22519},{"id":22517,"createdAt":22518},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":22520,"slug":22521,"articleIntro":22520,"category":22522},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[22523],{"metadata":22524,"sys":22527,"fields":22534},{"tags":22525,"concepts":22526},[],[],{"space":22528,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22530,"publishedVersion":402,"revision":62,"contentType":22532,"locale":29},{"sys":22529},{"type":12,"linkType":13,"id":14},{"sys":22531},{"id":21,"type":12,"linkType":22},{"sys":22533},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22535,"metaTitle":412,"metaDescription":413,"mainTitle":22536,"subtitle":432,"heroImage":22551,"ctaButton":455,"ctaLink":456},[411],{"data":22537,"content":22538,"nodeType":74},{},[22539,22545],{"data":22540,"content":22541,"nodeType":424},{},[22542],{"data":22543,"marks":22544,"value":423,"nodeType":82},{},[],{"data":22546,"content":22547,"nodeType":87},{},[22548],{"data":22549,"marks":22550,"value":431,"nodeType":82},{},[],{"metadata":22552,"sys":22555,"fields":22560},{"tags":22553,"concepts":22554},[],[],{"space":22556,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22558,"publishedVersion":62,"revision":44,"locale":29},{"sys":22557},{"type":12,"linkType":13,"id":14},{"sys":22559},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22561},{"url":447,"details":22562,"fileName":453,"contentType":454},{"size":449,"image":22563},{"width":451,"height":452},{"sys":22565,"fields":22568},{"id":22566,"createdAt":22567},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":22569,"slug":22570,"articleIntro":22569,"category":22571},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[22572],{"metadata":22573,"sys":22576,"fields":22583},{"tags":22574,"concepts":22575},[],[],{"space":22577,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22579,"publishedVersion":402,"revision":62,"contentType":22581,"locale":29},{"sys":22578},{"type":12,"linkType":13,"id":14},{"sys":22580},{"id":21,"type":12,"linkType":22},{"sys":22582},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22584,"metaTitle":412,"metaDescription":413,"mainTitle":22585,"subtitle":432,"heroImage":22600,"ctaButton":455,"ctaLink":456},[411],{"data":22586,"content":22587,"nodeType":74},{},[22588,22594],{"data":22589,"content":22590,"nodeType":424},{},[22591],{"data":22592,"marks":22593,"value":423,"nodeType":82},{},[],{"data":22595,"content":22596,"nodeType":87},{},[22597],{"data":22598,"marks":22599,"value":431,"nodeType":82},{},[],{"metadata":22601,"sys":22604,"fields":22609},{"tags":22602,"concepts":22603},[],[],{"space":22605,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22607,"publishedVersion":62,"revision":44,"locale":29},{"sys":22606},{"type":12,"linkType":13,"id":14},{"sys":22608},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22610},{"url":447,"details":22611,"fileName":453,"contentType":454},{"size":449,"image":22612},{"width":451,"height":452},{"sys":22614,"fields":22617},{"id":22615,"createdAt":22616},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":22618,"slug":22619,"articleIntro":22618,"category":22620},"2751 - Dépôts","compte-2751-depots",[22621],{"metadata":22622,"sys":22625,"fields":22632},{"tags":22623,"concepts":22624},[],[],{"space":22626,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22628,"publishedVersion":402,"revision":62,"contentType":22630,"locale":29},{"sys":22627},{"type":12,"linkType":13,"id":14},{"sys":22629},{"id":21,"type":12,"linkType":22},{"sys":22631},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22633,"metaTitle":412,"metaDescription":413,"mainTitle":22634,"subtitle":432,"heroImage":22649,"ctaButton":455,"ctaLink":456},[411],{"data":22635,"content":22636,"nodeType":74},{},[22637,22643],{"data":22638,"content":22639,"nodeType":424},{},[22640],{"data":22641,"marks":22642,"value":423,"nodeType":82},{},[],{"data":22644,"content":22645,"nodeType":87},{},[22646],{"data":22647,"marks":22648,"value":431,"nodeType":82},{},[],{"metadata":22650,"sys":22653,"fields":22658},{"tags":22651,"concepts":22652},[],[],{"space":22654,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22656,"publishedVersion":62,"revision":44,"locale":29},{"sys":22655},{"type":12,"linkType":13,"id":14},{"sys":22657},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22659},{"url":447,"details":22660,"fileName":453,"contentType":454},{"size":449,"image":22661},{"width":451,"height":452},{"sys":22663,"fields":22666},{"id":22664,"createdAt":22665},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":22667,"slug":22668,"articleIntro":22667,"category":22669},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[22670],{"metadata":22671,"sys":22674,"fields":22681},{"tags":22672,"concepts":22673},[],[],{"space":22675,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22677,"publishedVersion":402,"revision":62,"contentType":22679,"locale":29},{"sys":22676},{"type":12,"linkType":13,"id":14},{"sys":22678},{"id":21,"type":12,"linkType":22},{"sys":22680},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22682,"metaTitle":412,"metaDescription":413,"mainTitle":22683,"subtitle":432,"heroImage":22698,"ctaButton":455,"ctaLink":456},[411],{"data":22684,"content":22685,"nodeType":74},{},[22686,22692],{"data":22687,"content":22688,"nodeType":424},{},[22689],{"data":22690,"marks":22691,"value":423,"nodeType":82},{},[],{"data":22693,"content":22694,"nodeType":87},{},[22695],{"data":22696,"marks":22697,"value":431,"nodeType":82},{},[],{"metadata":22699,"sys":22702,"fields":22707},{"tags":22700,"concepts":22701},[],[],{"space":22703,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22705,"publishedVersion":62,"revision":44,"locale":29},{"sys":22704},{"type":12,"linkType":13,"id":14},{"sys":22706},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22708},{"url":447,"details":22709,"fileName":453,"contentType":454},{"size":449,"image":22710},{"width":451,"height":452},{"sys":22712,"fields":22715},{"id":22713,"createdAt":22714},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":22716,"slug":22717,"articleIntro":-1,"category":22718},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[22719],{"metadata":22720,"sys":22723,"fields":22730},{"tags":22721,"concepts":22722},[],[],{"space":22724,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22726,"publishedVersion":402,"revision":62,"contentType":22728,"locale":29},{"sys":22725},{"type":12,"linkType":13,"id":14},{"sys":22727},{"id":21,"type":12,"linkType":22},{"sys":22729},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22731,"metaTitle":412,"metaDescription":413,"mainTitle":22732,"subtitle":432,"heroImage":22747,"ctaButton":455,"ctaLink":456},[411],{"data":22733,"content":22734,"nodeType":74},{},[22735,22741],{"data":22736,"content":22737,"nodeType":424},{},[22738],{"data":22739,"marks":22740,"value":423,"nodeType":82},{},[],{"data":22742,"content":22743,"nodeType":87},{},[22744],{"data":22745,"marks":22746,"value":431,"nodeType":82},{},[],{"metadata":22748,"sys":22751,"fields":22756},{"tags":22749,"concepts":22750},[],[],{"space":22752,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22754,"publishedVersion":62,"revision":44,"locale":29},{"sys":22753},{"type":12,"linkType":13,"id":14},{"sys":22755},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22757},{"url":447,"details":22758,"fileName":453,"contentType":454},{"size":449,"image":22759},{"width":451,"height":452},{"sys":22761,"fields":22764},{"id":22762,"createdAt":22763},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":22765,"slug":22766,"articleIntro":22765,"category":22767},"426 - Personnel - Dépôts","compte-426-personnel-depots",[22768],{"metadata":22769,"sys":22772,"fields":22779},{"tags":22770,"concepts":22771},[],[],{"space":22773,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22775,"publishedVersion":402,"revision":62,"contentType":22777,"locale":29},{"sys":22774},{"type":12,"linkType":13,"id":14},{"sys":22776},{"id":21,"type":12,"linkType":22},{"sys":22778},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22780,"metaTitle":412,"metaDescription":413,"mainTitle":22781,"subtitle":432,"heroImage":22796,"ctaButton":455,"ctaLink":456},[411],{"data":22782,"content":22783,"nodeType":74},{},[22784,22790],{"data":22785,"content":22786,"nodeType":424},{},[22787],{"data":22788,"marks":22789,"value":423,"nodeType":82},{},[],{"data":22791,"content":22792,"nodeType":87},{},[22793],{"data":22794,"marks":22795,"value":431,"nodeType":82},{},[],{"metadata":22797,"sys":22800,"fields":22805},{"tags":22798,"concepts":22799},[],[],{"space":22801,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22803,"publishedVersion":62,"revision":44,"locale":29},{"sys":22802},{"type":12,"linkType":13,"id":14},{"sys":22804},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22806},{"url":447,"details":22807,"fileName":453,"contentType":454},{"size":449,"image":22808},{"width":451,"height":452},{"sys":22810,"fields":22813},{"id":22811,"createdAt":22812},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":22814,"slug":22815,"articleIntro":22814,"category":22816},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[22817],{"metadata":22818,"sys":22821,"fields":22828},{"tags":22819,"concepts":22820},[],[],{"space":22822,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22824,"publishedVersion":402,"revision":62,"contentType":22826,"locale":29},{"sys":22823},{"type":12,"linkType":13,"id":14},{"sys":22825},{"id":21,"type":12,"linkType":22},{"sys":22827},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22829,"metaTitle":412,"metaDescription":413,"mainTitle":22830,"subtitle":432,"heroImage":22845,"ctaButton":455,"ctaLink":456},[411],{"data":22831,"content":22832,"nodeType":74},{},[22833,22839],{"data":22834,"content":22835,"nodeType":424},{},[22836],{"data":22837,"marks":22838,"value":423,"nodeType":82},{},[],{"data":22840,"content":22841,"nodeType":87},{},[22842],{"data":22843,"marks":22844,"value":431,"nodeType":82},{},[],{"metadata":22846,"sys":22849,"fields":22854},{"tags":22847,"concepts":22848},[],[],{"space":22850,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22852,"publishedVersion":62,"revision":44,"locale":29},{"sys":22851},{"type":12,"linkType":13,"id":14},{"sys":22853},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22855},{"url":447,"details":22856,"fileName":453,"contentType":454},{"size":449,"image":22857},{"width":451,"height":452},{"sys":22859,"fields":22862},{"id":22860,"createdAt":22861},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":22863,"slug":22864,"articleIntro":22863,"category":22865},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[22866],{"metadata":22867,"sys":22870,"fields":22877},{"tags":22868,"concepts":22869},[],[],{"space":22871,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22873,"publishedVersion":402,"revision":62,"contentType":22875,"locale":29},{"sys":22872},{"type":12,"linkType":13,"id":14},{"sys":22874},{"id":21,"type":12,"linkType":22},{"sys":22876},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22878,"metaTitle":412,"metaDescription":413,"mainTitle":22879,"subtitle":432,"heroImage":22894,"ctaButton":455,"ctaLink":456},[411],{"data":22880,"content":22881,"nodeType":74},{},[22882,22888],{"data":22883,"content":22884,"nodeType":424},{},[22885],{"data":22886,"marks":22887,"value":423,"nodeType":82},{},[],{"data":22889,"content":22890,"nodeType":87},{},[22891],{"data":22892,"marks":22893,"value":431,"nodeType":82},{},[],{"metadata":22895,"sys":22898,"fields":22903},{"tags":22896,"concepts":22897},[],[],{"space":22899,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22901,"publishedVersion":62,"revision":44,"locale":29},{"sys":22900},{"type":12,"linkType":13,"id":14},{"sys":22902},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22904},{"url":447,"details":22905,"fileName":453,"contentType":454},{"size":449,"image":22906},{"width":451,"height":452},{"sys":22908,"fields":22911},{"id":22909,"createdAt":22910},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":22912,"slug":22913,"articleIntro":22912,"category":22914},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[22915],{"metadata":22916,"sys":22919,"fields":22926},{"tags":22917,"concepts":22918},[],[],{"space":22920,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22922,"publishedVersion":402,"revision":62,"contentType":22924,"locale":29},{"sys":22921},{"type":12,"linkType":13,"id":14},{"sys":22923},{"id":21,"type":12,"linkType":22},{"sys":22925},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22927,"metaTitle":412,"metaDescription":413,"mainTitle":22928,"subtitle":432,"heroImage":22943,"ctaButton":455,"ctaLink":456},[411],{"data":22929,"content":22930,"nodeType":74},{},[22931,22937],{"data":22932,"content":22933,"nodeType":424},{},[22934],{"data":22935,"marks":22936,"value":423,"nodeType":82},{},[],{"data":22938,"content":22939,"nodeType":87},{},[22940],{"data":22941,"marks":22942,"value":431,"nodeType":82},{},[],{"metadata":22944,"sys":22947,"fields":22952},{"tags":22945,"concepts":22946},[],[],{"space":22948,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":22950,"publishedVersion":62,"revision":44,"locale":29},{"sys":22949},{"type":12,"linkType":13,"id":14},{"sys":22951},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":22953},{"url":447,"details":22954,"fileName":453,"contentType":454},{"size":449,"image":22955},{"width":451,"height":452},{"sys":22957,"fields":22960},{"id":22958,"createdAt":22959},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":22961,"slug":22962,"articleIntro":22963,"category":22964},"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.",[22965],{"metadata":22966,"sys":22969,"fields":22976},{"tags":22967,"concepts":22968},[],[],{"space":22970,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":22972,"publishedVersion":402,"revision":62,"contentType":22974,"locale":29},{"sys":22971},{"type":12,"linkType":13,"id":14},{"sys":22973},{"id":21,"type":12,"linkType":22},{"sys":22975},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":22977,"metaTitle":412,"metaDescription":413,"mainTitle":22978,"subtitle":432,"heroImage":22993,"ctaButton":455,"ctaLink":456},[411],{"data":22979,"content":22980,"nodeType":74},{},[22981,22987],{"data":22982,"content":22983,"nodeType":424},{},[22984],{"data":22985,"marks":22986,"value":423,"nodeType":82},{},[],{"data":22988,"content":22989,"nodeType":87},{},[22990],{"data":22991,"marks":22992,"value":431,"nodeType":82},{},[],{"metadata":22994,"sys":22997,"fields":23002},{"tags":22995,"concepts":22996},[],[],{"space":22998,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23000,"publishedVersion":62,"revision":44,"locale":29},{"sys":22999},{"type":12,"linkType":13,"id":14},{"sys":23001},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23003},{"url":447,"details":23004,"fileName":453,"contentType":454},{"size":449,"image":23005},{"width":451,"height":452},{"sys":23007,"fields":23010},{"id":23008,"createdAt":23009},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":23011,"slug":23012,"articleIntro":23011,"category":23013},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[23014],{"metadata":23015,"sys":23018,"fields":23025},{"tags":23016,"concepts":23017},[],[],{"space":23019,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23021,"publishedVersion":402,"revision":62,"contentType":23023,"locale":29},{"sys":23020},{"type":12,"linkType":13,"id":14},{"sys":23022},{"id":21,"type":12,"linkType":22},{"sys":23024},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23026,"metaTitle":412,"metaDescription":413,"mainTitle":23027,"subtitle":432,"heroImage":23042,"ctaButton":455,"ctaLink":456},[411],{"data":23028,"content":23029,"nodeType":74},{},[23030,23036],{"data":23031,"content":23032,"nodeType":424},{},[23033],{"data":23034,"marks":23035,"value":423,"nodeType":82},{},[],{"data":23037,"content":23038,"nodeType":87},{},[23039],{"data":23040,"marks":23041,"value":431,"nodeType":82},{},[],{"metadata":23043,"sys":23046,"fields":23051},{"tags":23044,"concepts":23045},[],[],{"space":23047,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23049,"publishedVersion":62,"revision":44,"locale":29},{"sys":23048},{"type":12,"linkType":13,"id":14},{"sys":23050},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23052},{"url":447,"details":23053,"fileName":453,"contentType":454},{"size":449,"image":23054},{"width":451,"height":452},{"sys":23056,"fields":23059},{"id":23057,"createdAt":23058},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":23060,"slug":23061,"articleIntro":23060,"category":23062},"6471 - Prestations directes","compte-6471-prestations-directes",[23063],{"metadata":23064,"sys":23067,"fields":23074},{"tags":23065,"concepts":23066},[],[],{"space":23068,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23070,"publishedVersion":402,"revision":62,"contentType":23072,"locale":29},{"sys":23069},{"type":12,"linkType":13,"id":14},{"sys":23071},{"id":21,"type":12,"linkType":22},{"sys":23073},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23075,"metaTitle":412,"metaDescription":413,"mainTitle":23076,"subtitle":432,"heroImage":23091,"ctaButton":455,"ctaLink":456},[411],{"data":23077,"content":23078,"nodeType":74},{},[23079,23085],{"data":23080,"content":23081,"nodeType":424},{},[23082],{"data":23083,"marks":23084,"value":423,"nodeType":82},{},[],{"data":23086,"content":23087,"nodeType":87},{},[23088],{"data":23089,"marks":23090,"value":431,"nodeType":82},{},[],{"metadata":23092,"sys":23095,"fields":23100},{"tags":23093,"concepts":23094},[],[],{"space":23096,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23098,"publishedVersion":62,"revision":44,"locale":29},{"sys":23097},{"type":12,"linkType":13,"id":14},{"sys":23099},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23101},{"url":447,"details":23102,"fileName":453,"contentType":454},{"size":449,"image":23103},{"width":451,"height":452},{"sys":23105,"fields":23108},{"id":23106,"createdAt":23107},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":23109,"slug":23110,"articleIntro":-1,"category":23111},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[23112],{"metadata":23113,"sys":23116,"fields":23123},{"tags":23114,"concepts":23115},[],[],{"space":23117,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23119,"publishedVersion":402,"revision":62,"contentType":23121,"locale":29},{"sys":23118},{"type":12,"linkType":13,"id":14},{"sys":23120},{"id":21,"type":12,"linkType":22},{"sys":23122},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23124,"metaTitle":412,"metaDescription":413,"mainTitle":23125,"subtitle":432,"heroImage":23140,"ctaButton":455,"ctaLink":456},[411],{"data":23126,"content":23127,"nodeType":74},{},[23128,23134],{"data":23129,"content":23130,"nodeType":424},{},[23131],{"data":23132,"marks":23133,"value":423,"nodeType":82},{},[],{"data":23135,"content":23136,"nodeType":87},{},[23137],{"data":23138,"marks":23139,"value":431,"nodeType":82},{},[],{"metadata":23141,"sys":23144,"fields":23149},{"tags":23142,"concepts":23143},[],[],{"space":23145,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23147,"publishedVersion":62,"revision":44,"locale":29},{"sys":23146},{"type":12,"linkType":13,"id":14},{"sys":23148},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23150},{"url":447,"details":23151,"fileName":453,"contentType":454},{"size":449,"image":23152},{"width":451,"height":452},{"sys":23154,"fields":23157},{"id":23155,"createdAt":23156},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":23158,"slug":23159,"articleIntro":23158,"category":23160},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[23161],{"metadata":23162,"sys":23165,"fields":23172},{"tags":23163,"concepts":23164},[],[],{"space":23166,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23168,"publishedVersion":402,"revision":62,"contentType":23170,"locale":29},{"sys":23167},{"type":12,"linkType":13,"id":14},{"sys":23169},{"id":21,"type":12,"linkType":22},{"sys":23171},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23173,"metaTitle":412,"metaDescription":413,"mainTitle":23174,"subtitle":432,"heroImage":23189,"ctaButton":455,"ctaLink":456},[411],{"data":23175,"content":23176,"nodeType":74},{},[23177,23183],{"data":23178,"content":23179,"nodeType":424},{},[23180],{"data":23181,"marks":23182,"value":423,"nodeType":82},{},[],{"data":23184,"content":23185,"nodeType":87},{},[23186],{"data":23187,"marks":23188,"value":431,"nodeType":82},{},[],{"metadata":23190,"sys":23193,"fields":23198},{"tags":23191,"concepts":23192},[],[],{"space":23194,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23196,"publishedVersion":62,"revision":44,"locale":29},{"sys":23195},{"type":12,"linkType":13,"id":14},{"sys":23197},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23199},{"url":447,"details":23200,"fileName":453,"contentType":454},{"size":449,"image":23201},{"width":451,"height":452},{"sys":23203,"fields":23206},{"id":23204,"createdAt":23205},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":23207,"slug":23208,"articleIntro":23207,"category":23209},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[23210],{"metadata":23211,"sys":23214,"fields":23221},{"tags":23212,"concepts":23213},[],[],{"space":23215,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23217,"publishedVersion":402,"revision":62,"contentType":23219,"locale":29},{"sys":23216},{"type":12,"linkType":13,"id":14},{"sys":23218},{"id":21,"type":12,"linkType":22},{"sys":23220},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23222,"metaTitle":412,"metaDescription":413,"mainTitle":23223,"subtitle":432,"heroImage":23238,"ctaButton":455,"ctaLink":456},[411],{"data":23224,"content":23225,"nodeType":74},{},[23226,23232],{"data":23227,"content":23228,"nodeType":424},{},[23229],{"data":23230,"marks":23231,"value":423,"nodeType":82},{},[],{"data":23233,"content":23234,"nodeType":87},{},[23235],{"data":23236,"marks":23237,"value":431,"nodeType":82},{},[],{"metadata":23239,"sys":23242,"fields":23247},{"tags":23240,"concepts":23241},[],[],{"space":23243,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23245,"publishedVersion":62,"revision":44,"locale":29},{"sys":23244},{"type":12,"linkType":13,"id":14},{"sys":23246},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23248},{"url":447,"details":23249,"fileName":453,"contentType":454},{"size":449,"image":23250},{"width":451,"height":452},{"sys":23252,"fields":23255},{"id":23253,"createdAt":23254},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":23256,"slug":23257,"articleIntro":23256,"category":23258},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[23259],{"metadata":23260,"sys":23263,"fields":23270},{"tags":23261,"concepts":23262},[],[],{"space":23264,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23266,"publishedVersion":402,"revision":62,"contentType":23268,"locale":29},{"sys":23265},{"type":12,"linkType":13,"id":14},{"sys":23267},{"id":21,"type":12,"linkType":22},{"sys":23269},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23271,"metaTitle":412,"metaDescription":413,"mainTitle":23272,"subtitle":432,"heroImage":23287,"ctaButton":455,"ctaLink":456},[411],{"data":23273,"content":23274,"nodeType":74},{},[23275,23281],{"data":23276,"content":23277,"nodeType":424},{},[23278],{"data":23279,"marks":23280,"value":423,"nodeType":82},{},[],{"data":23282,"content":23283,"nodeType":87},{},[23284],{"data":23285,"marks":23286,"value":431,"nodeType":82},{},[],{"metadata":23288,"sys":23291,"fields":23296},{"tags":23289,"concepts":23290},[],[],{"space":23292,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23294,"publishedVersion":62,"revision":44,"locale":29},{"sys":23293},{"type":12,"linkType":13,"id":14},{"sys":23295},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23297},{"url":447,"details":23298,"fileName":453,"contentType":454},{"size":449,"image":23299},{"width":451,"height":452},{"sys":23301,"fields":23304},{"id":23302,"createdAt":23303},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":23305,"slug":23306,"articleIntro":23305,"category":23307},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[23308],{"metadata":23309,"sys":23312,"fields":23319},{"tags":23310,"concepts":23311},[],[],{"space":23313,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23315,"publishedVersion":402,"revision":62,"contentType":23317,"locale":29},{"sys":23314},{"type":12,"linkType":13,"id":14},{"sys":23316},{"id":21,"type":12,"linkType":22},{"sys":23318},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23320,"metaTitle":412,"metaDescription":413,"mainTitle":23321,"subtitle":432,"heroImage":23336,"ctaButton":455,"ctaLink":456},[411],{"data":23322,"content":23323,"nodeType":74},{},[23324,23330],{"data":23325,"content":23326,"nodeType":424},{},[23327],{"data":23328,"marks":23329,"value":423,"nodeType":82},{},[],{"data":23331,"content":23332,"nodeType":87},{},[23333],{"data":23334,"marks":23335,"value":431,"nodeType":82},{},[],{"metadata":23337,"sys":23340,"fields":23345},{"tags":23338,"concepts":23339},[],[],{"space":23341,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23343,"publishedVersion":62,"revision":44,"locale":29},{"sys":23342},{"type":12,"linkType":13,"id":14},{"sys":23344},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23346},{"url":447,"details":23347,"fileName":453,"contentType":454},{"size":449,"image":23348},{"width":451,"height":452},{"sys":23350,"fields":23353},{"id":23351,"createdAt":23352},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":23354,"slug":23355,"articleIntro":23354,"category":23356},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[23357],{"metadata":23358,"sys":23361,"fields":23368},{"tags":23359,"concepts":23360},[],[],{"space":23362,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23364,"publishedVersion":402,"revision":62,"contentType":23366,"locale":29},{"sys":23363},{"type":12,"linkType":13,"id":14},{"sys":23365},{"id":21,"type":12,"linkType":22},{"sys":23367},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23369,"metaTitle":412,"metaDescription":413,"mainTitle":23370,"subtitle":432,"heroImage":23385,"ctaButton":455,"ctaLink":456},[411],{"data":23371,"content":23372,"nodeType":74},{},[23373,23379],{"data":23374,"content":23375,"nodeType":424},{},[23376],{"data":23377,"marks":23378,"value":423,"nodeType":82},{},[],{"data":23380,"content":23381,"nodeType":87},{},[23382],{"data":23383,"marks":23384,"value":431,"nodeType":82},{},[],{"metadata":23386,"sys":23389,"fields":23394},{"tags":23387,"concepts":23388},[],[],{"space":23390,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23392,"publishedVersion":62,"revision":44,"locale":29},{"sys":23391},{"type":12,"linkType":13,"id":14},{"sys":23393},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23395},{"url":447,"details":23396,"fileName":453,"contentType":454},{"size":449,"image":23397},{"width":451,"height":452},{"sys":23399,"fields":23402},{"id":23400,"createdAt":23401},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":23403,"slug":23404,"articleIntro":-1,"category":23405},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[23406],{"metadata":23407,"sys":23410,"fields":23417},{"tags":23408,"concepts":23409},[],[],{"space":23411,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23413,"publishedVersion":402,"revision":62,"contentType":23415,"locale":29},{"sys":23412},{"type":12,"linkType":13,"id":14},{"sys":23414},{"id":21,"type":12,"linkType":22},{"sys":23416},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23418,"metaTitle":412,"metaDescription":413,"mainTitle":23419,"subtitle":432,"heroImage":23434,"ctaButton":455,"ctaLink":456},[411],{"data":23420,"content":23421,"nodeType":74},{},[23422,23428],{"data":23423,"content":23424,"nodeType":424},{},[23425],{"data":23426,"marks":23427,"value":423,"nodeType":82},{},[],{"data":23429,"content":23430,"nodeType":87},{},[23431],{"data":23432,"marks":23433,"value":431,"nodeType":82},{},[],{"metadata":23435,"sys":23438,"fields":23443},{"tags":23436,"concepts":23437},[],[],{"space":23439,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23441,"publishedVersion":62,"revision":44,"locale":29},{"sys":23440},{"type":12,"linkType":13,"id":14},{"sys":23442},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23444},{"url":447,"details":23445,"fileName":453,"contentType":454},{"size":449,"image":23446},{"width":451,"height":452},{"sys":23448,"fields":23451},{"id":23449,"createdAt":23450},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":23452,"slug":23453,"articleIntro":23452,"category":23454},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[23455],{"metadata":23456,"sys":23459,"fields":23466},{"tags":23457,"concepts":23458},[],[],{"space":23460,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23462,"publishedVersion":402,"revision":62,"contentType":23464,"locale":29},{"sys":23461},{"type":12,"linkType":13,"id":14},{"sys":23463},{"id":21,"type":12,"linkType":22},{"sys":23465},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23467,"metaTitle":412,"metaDescription":413,"mainTitle":23468,"subtitle":432,"heroImage":23483,"ctaButton":455,"ctaLink":456},[411],{"data":23469,"content":23470,"nodeType":74},{},[23471,23477],{"data":23472,"content":23473,"nodeType":424},{},[23474],{"data":23475,"marks":23476,"value":423,"nodeType":82},{},[],{"data":23478,"content":23479,"nodeType":87},{},[23480],{"data":23481,"marks":23482,"value":431,"nodeType":82},{},[],{"metadata":23484,"sys":23487,"fields":23492},{"tags":23485,"concepts":23486},[],[],{"space":23488,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23490,"publishedVersion":62,"revision":44,"locale":29},{"sys":23489},{"type":12,"linkType":13,"id":14},{"sys":23491},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23493},{"url":447,"details":23494,"fileName":453,"contentType":454},{"size":449,"image":23495},{"width":451,"height":452},{"sys":23497,"fields":23500},{"id":23498,"createdAt":23499},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":23501,"slug":23502,"articleIntro":23501,"category":23503},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[23504],{"metadata":23505,"sys":23508,"fields":23515},{"tags":23506,"concepts":23507},[],[],{"space":23509,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23511,"publishedVersion":402,"revision":62,"contentType":23513,"locale":29},{"sys":23510},{"type":12,"linkType":13,"id":14},{"sys":23512},{"id":21,"type":12,"linkType":22},{"sys":23514},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23516,"metaTitle":412,"metaDescription":413,"mainTitle":23517,"subtitle":432,"heroImage":23532,"ctaButton":455,"ctaLink":456},[411],{"data":23518,"content":23519,"nodeType":74},{},[23520,23526],{"data":23521,"content":23522,"nodeType":424},{},[23523],{"data":23524,"marks":23525,"value":423,"nodeType":82},{},[],{"data":23527,"content":23528,"nodeType":87},{},[23529],{"data":23530,"marks":23531,"value":431,"nodeType":82},{},[],{"metadata":23533,"sys":23536,"fields":23541},{"tags":23534,"concepts":23535},[],[],{"space":23537,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23539,"publishedVersion":62,"revision":44,"locale":29},{"sys":23538},{"type":12,"linkType":13,"id":14},{"sys":23540},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23542},{"url":447,"details":23543,"fileName":453,"contentType":454},{"size":449,"image":23544},{"width":451,"height":452},{"sys":23546,"fields":23549},{"id":23547,"createdAt":23548},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":23550,"slug":23551,"articleIntro":23550,"category":23552},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[23553],{"metadata":23554,"sys":23557,"fields":23564},{"tags":23555,"concepts":23556},[],[],{"space":23558,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23560,"publishedVersion":402,"revision":62,"contentType":23562,"locale":29},{"sys":23559},{"type":12,"linkType":13,"id":14},{"sys":23561},{"id":21,"type":12,"linkType":22},{"sys":23563},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23565,"metaTitle":412,"metaDescription":413,"mainTitle":23566,"subtitle":432,"heroImage":23581,"ctaButton":455,"ctaLink":456},[411],{"data":23567,"content":23568,"nodeType":74},{},[23569,23575],{"data":23570,"content":23571,"nodeType":424},{},[23572],{"data":23573,"marks":23574,"value":423,"nodeType":82},{},[],{"data":23576,"content":23577,"nodeType":87},{},[23578],{"data":23579,"marks":23580,"value":431,"nodeType":82},{},[],{"metadata":23582,"sys":23585,"fields":23590},{"tags":23583,"concepts":23584},[],[],{"space":23586,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23588,"publishedVersion":62,"revision":44,"locale":29},{"sys":23587},{"type":12,"linkType":13,"id":14},{"sys":23589},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23591},{"url":447,"details":23592,"fileName":453,"contentType":454},{"size":449,"image":23593},{"width":451,"height":452},{"sys":23595,"fields":23598},{"id":23596,"createdAt":23597},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":23599,"slug":23600,"articleIntro":23599,"category":23601},"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",[23602],{"metadata":23603,"sys":23606,"fields":23613},{"tags":23604,"concepts":23605},[],[],{"space":23607,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23609,"publishedVersion":402,"revision":62,"contentType":23611,"locale":29},{"sys":23608},{"type":12,"linkType":13,"id":14},{"sys":23610},{"id":21,"type":12,"linkType":22},{"sys":23612},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23614,"metaTitle":412,"metaDescription":413,"mainTitle":23615,"subtitle":432,"heroImage":23630,"ctaButton":455,"ctaLink":456},[411],{"data":23616,"content":23617,"nodeType":74},{},[23618,23624],{"data":23619,"content":23620,"nodeType":424},{},[23621],{"data":23622,"marks":23623,"value":423,"nodeType":82},{},[],{"data":23625,"content":23626,"nodeType":87},{},[23627],{"data":23628,"marks":23629,"value":431,"nodeType":82},{},[],{"metadata":23631,"sys":23634,"fields":23639},{"tags":23632,"concepts":23633},[],[],{"space":23635,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23637,"publishedVersion":62,"revision":44,"locale":29},{"sys":23636},{"type":12,"linkType":13,"id":14},{"sys":23638},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23640},{"url":447,"details":23641,"fileName":453,"contentType":454},{"size":449,"image":23642},{"width":451,"height":452},{"sys":23644,"fields":23647},{"id":23645,"createdAt":23646},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":23648,"slug":23649,"articleIntro":23648,"category":23650},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[23651],{"metadata":23652,"sys":23655,"fields":23662},{"tags":23653,"concepts":23654},[],[],{"space":23656,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23658,"publishedVersion":402,"revision":62,"contentType":23660,"locale":29},{"sys":23657},{"type":12,"linkType":13,"id":14},{"sys":23659},{"id":21,"type":12,"linkType":22},{"sys":23661},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23663,"metaTitle":412,"metaDescription":413,"mainTitle":23664,"subtitle":432,"heroImage":23679,"ctaButton":455,"ctaLink":456},[411],{"data":23665,"content":23666,"nodeType":74},{},[23667,23673],{"data":23668,"content":23669,"nodeType":424},{},[23670],{"data":23671,"marks":23672,"value":423,"nodeType":82},{},[],{"data":23674,"content":23675,"nodeType":87},{},[23676],{"data":23677,"marks":23678,"value":431,"nodeType":82},{},[],{"metadata":23680,"sys":23683,"fields":23688},{"tags":23681,"concepts":23682},[],[],{"space":23684,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23686,"publishedVersion":62,"revision":44,"locale":29},{"sys":23685},{"type":12,"linkType":13,"id":14},{"sys":23687},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23689},{"url":447,"details":23690,"fileName":453,"contentType":454},{"size":449,"image":23691},{"width":451,"height":452},{"sys":23693,"fields":23696},{"id":23694,"createdAt":23695},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":23697,"slug":23698,"articleIntro":23697,"category":23699},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[23700],{"metadata":23701,"sys":23704,"fields":23711},{"tags":23702,"concepts":23703},[],[],{"space":23705,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23707,"publishedVersion":402,"revision":62,"contentType":23709,"locale":29},{"sys":23706},{"type":12,"linkType":13,"id":14},{"sys":23708},{"id":21,"type":12,"linkType":22},{"sys":23710},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23712,"metaTitle":412,"metaDescription":413,"mainTitle":23713,"subtitle":432,"heroImage":23728,"ctaButton":455,"ctaLink":456},[411],{"data":23714,"content":23715,"nodeType":74},{},[23716,23722],{"data":23717,"content":23718,"nodeType":424},{},[23719],{"data":23720,"marks":23721,"value":423,"nodeType":82},{},[],{"data":23723,"content":23724,"nodeType":87},{},[23725],{"data":23726,"marks":23727,"value":431,"nodeType":82},{},[],{"metadata":23729,"sys":23732,"fields":23737},{"tags":23730,"concepts":23731},[],[],{"space":23733,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23735,"publishedVersion":62,"revision":44,"locale":29},{"sys":23734},{"type":12,"linkType":13,"id":14},{"sys":23736},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23738},{"url":447,"details":23739,"fileName":453,"contentType":454},{"size":449,"image":23740},{"width":451,"height":452},{"sys":23742,"fields":23745},{"id":23743,"createdAt":23744},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":23746,"slug":23747,"articleIntro":-1,"category":23748},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[23749],{"metadata":23750,"sys":23753,"fields":23760},{"tags":23751,"concepts":23752},[],[],{"space":23754,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23756,"publishedVersion":402,"revision":62,"contentType":23758,"locale":29},{"sys":23755},{"type":12,"linkType":13,"id":14},{"sys":23757},{"id":21,"type":12,"linkType":22},{"sys":23759},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23761,"metaTitle":412,"metaDescription":413,"mainTitle":23762,"subtitle":432,"heroImage":23777,"ctaButton":455,"ctaLink":456},[411],{"data":23763,"content":23764,"nodeType":74},{},[23765,23771],{"data":23766,"content":23767,"nodeType":424},{},[23768],{"data":23769,"marks":23770,"value":423,"nodeType":82},{},[],{"data":23772,"content":23773,"nodeType":87},{},[23774],{"data":23775,"marks":23776,"value":431,"nodeType":82},{},[],{"metadata":23778,"sys":23781,"fields":23786},{"tags":23779,"concepts":23780},[],[],{"space":23782,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23784,"publishedVersion":62,"revision":44,"locale":29},{"sys":23783},{"type":12,"linkType":13,"id":14},{"sys":23785},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23787},{"url":447,"details":23788,"fileName":453,"contentType":454},{"size":449,"image":23789},{"width":451,"height":452},{"sys":23791,"fields":23794},{"id":23792,"createdAt":23793},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":23795,"slug":23796,"articleIntro":23795,"category":23797},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[23798],{"metadata":23799,"sys":23802,"fields":23809},{"tags":23800,"concepts":23801},[],[],{"space":23803,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23805,"publishedVersion":402,"revision":62,"contentType":23807,"locale":29},{"sys":23804},{"type":12,"linkType":13,"id":14},{"sys":23806},{"id":21,"type":12,"linkType":22},{"sys":23808},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23810,"metaTitle":412,"metaDescription":413,"mainTitle":23811,"subtitle":432,"heroImage":23826,"ctaButton":455,"ctaLink":456},[411],{"data":23812,"content":23813,"nodeType":74},{},[23814,23820],{"data":23815,"content":23816,"nodeType":424},{},[23817],{"data":23818,"marks":23819,"value":423,"nodeType":82},{},[],{"data":23821,"content":23822,"nodeType":87},{},[23823],{"data":23824,"marks":23825,"value":431,"nodeType":82},{},[],{"metadata":23827,"sys":23830,"fields":23835},{"tags":23828,"concepts":23829},[],[],{"space":23831,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23833,"publishedVersion":62,"revision":44,"locale":29},{"sys":23832},{"type":12,"linkType":13,"id":14},{"sys":23834},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23836},{"url":447,"details":23837,"fileName":453,"contentType":454},{"size":449,"image":23838},{"width":451,"height":452},{"sys":23840,"fields":23843},{"id":23841,"createdAt":23842},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":23844,"slug":23845,"articleIntro":23844,"category":23846},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[23847],{"metadata":23848,"sys":23851,"fields":23858},{"tags":23849,"concepts":23850},[],[],{"space":23852,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23854,"publishedVersion":402,"revision":62,"contentType":23856,"locale":29},{"sys":23853},{"type":12,"linkType":13,"id":14},{"sys":23855},{"id":21,"type":12,"linkType":22},{"sys":23857},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23859,"metaTitle":412,"metaDescription":413,"mainTitle":23860,"subtitle":432,"heroImage":23875,"ctaButton":455,"ctaLink":456},[411],{"data":23861,"content":23862,"nodeType":74},{},[23863,23869],{"data":23864,"content":23865,"nodeType":424},{},[23866],{"data":23867,"marks":23868,"value":423,"nodeType":82},{},[],{"data":23870,"content":23871,"nodeType":87},{},[23872],{"data":23873,"marks":23874,"value":431,"nodeType":82},{},[],{"metadata":23876,"sys":23879,"fields":23884},{"tags":23877,"concepts":23878},[],[],{"space":23880,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23882,"publishedVersion":62,"revision":44,"locale":29},{"sys":23881},{"type":12,"linkType":13,"id":14},{"sys":23883},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23885},{"url":447,"details":23886,"fileName":453,"contentType":454},{"size":449,"image":23887},{"width":451,"height":452},{"sys":23889,"fields":23892},{"id":23890,"createdAt":23891},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":23893,"slug":23894,"articleIntro":23893,"category":23895},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[23896],{"metadata":23897,"sys":23900,"fields":23907},{"tags":23898,"concepts":23899},[],[],{"space":23901,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23903,"publishedVersion":402,"revision":62,"contentType":23905,"locale":29},{"sys":23902},{"type":12,"linkType":13,"id":14},{"sys":23904},{"id":21,"type":12,"linkType":22},{"sys":23906},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23908,"metaTitle":412,"metaDescription":413,"mainTitle":23909,"subtitle":432,"heroImage":23924,"ctaButton":455,"ctaLink":456},[411],{"data":23910,"content":23911,"nodeType":74},{},[23912,23918],{"data":23913,"content":23914,"nodeType":424},{},[23915],{"data":23916,"marks":23917,"value":423,"nodeType":82},{},[],{"data":23919,"content":23920,"nodeType":87},{},[23921],{"data":23922,"marks":23923,"value":431,"nodeType":82},{},[],{"metadata":23925,"sys":23928,"fields":23933},{"tags":23926,"concepts":23927},[],[],{"space":23929,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23931,"publishedVersion":62,"revision":44,"locale":29},{"sys":23930},{"type":12,"linkType":13,"id":14},{"sys":23932},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23934},{"url":447,"details":23935,"fileName":453,"contentType":454},{"size":449,"image":23936},{"width":451,"height":452},{"sys":23938,"fields":23941},{"id":23939,"createdAt":23940},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":23942,"slug":23943,"articleIntro":23942,"category":23944},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[23945],{"metadata":23946,"sys":23949,"fields":23956},{"tags":23947,"concepts":23948},[],[],{"space":23950,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":23952,"publishedVersion":402,"revision":62,"contentType":23954,"locale":29},{"sys":23951},{"type":12,"linkType":13,"id":14},{"sys":23953},{"id":21,"type":12,"linkType":22},{"sys":23955},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":23957,"metaTitle":412,"metaDescription":413,"mainTitle":23958,"subtitle":432,"heroImage":23973,"ctaButton":455,"ctaLink":456},[411],{"data":23959,"content":23960,"nodeType":74},{},[23961,23967],{"data":23962,"content":23963,"nodeType":424},{},[23964],{"data":23965,"marks":23966,"value":423,"nodeType":82},{},[],{"data":23968,"content":23969,"nodeType":87},{},[23970],{"data":23971,"marks":23972,"value":431,"nodeType":82},{},[],{"metadata":23974,"sys":23977,"fields":23982},{"tags":23975,"concepts":23976},[],[],{"space":23978,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":23980,"publishedVersion":62,"revision":44,"locale":29},{"sys":23979},{"type":12,"linkType":13,"id":14},{"sys":23981},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":23983},{"url":447,"details":23984,"fileName":453,"contentType":454},{"size":449,"image":23985},{"width":451,"height":452},{"sys":23987,"fields":23990},{"id":23988,"createdAt":23989},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":23991,"slug":23992,"articleIntro":-1,"category":23993},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[23994],{"metadata":23995,"sys":23998,"fields":24005},{"tags":23996,"concepts":23997},[],[],{"space":23999,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24001,"publishedVersion":402,"revision":62,"contentType":24003,"locale":29},{"sys":24000},{"type":12,"linkType":13,"id":14},{"sys":24002},{"id":21,"type":12,"linkType":22},{"sys":24004},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24006,"metaTitle":412,"metaDescription":413,"mainTitle":24007,"subtitle":432,"heroImage":24022,"ctaButton":455,"ctaLink":456},[411],{"data":24008,"content":24009,"nodeType":74},{},[24010,24016],{"data":24011,"content":24012,"nodeType":424},{},[24013],{"data":24014,"marks":24015,"value":423,"nodeType":82},{},[],{"data":24017,"content":24018,"nodeType":87},{},[24019],{"data":24020,"marks":24021,"value":431,"nodeType":82},{},[],{"metadata":24023,"sys":24026,"fields":24031},{"tags":24024,"concepts":24025},[],[],{"space":24027,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24029,"publishedVersion":62,"revision":44,"locale":29},{"sys":24028},{"type":12,"linkType":13,"id":14},{"sys":24030},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24032},{"url":447,"details":24033,"fileName":453,"contentType":454},{"size":449,"image":24034},{"width":451,"height":452},{"sys":24036,"fields":24039},{"id":24037,"createdAt":24038},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":24040,"slug":24041,"articleIntro":24040,"category":24042},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[24043],{"metadata":24044,"sys":24047,"fields":24054},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24050,"publishedVersion":402,"revision":62,"contentType":24052,"locale":29},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":21,"type":12,"linkType":22},{"sys":24053},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24055,"metaTitle":412,"metaDescription":413,"mainTitle":24056,"subtitle":432,"heroImage":24071,"ctaButton":455,"ctaLink":456},[411],{"data":24057,"content":24058,"nodeType":74},{},[24059,24065],{"data":24060,"content":24061,"nodeType":424},{},[24062],{"data":24063,"marks":24064,"value":423,"nodeType":82},{},[],{"data":24066,"content":24067,"nodeType":87},{},[24068],{"data":24069,"marks":24070,"value":431,"nodeType":82},{},[],{"metadata":24072,"sys":24075,"fields":24080},{"tags":24073,"concepts":24074},[],[],{"space":24076,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24078,"publishedVersion":62,"revision":44,"locale":29},{"sys":24077},{"type":12,"linkType":13,"id":14},{"sys":24079},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24081},{"url":447,"details":24082,"fileName":453,"contentType":454},{"size":449,"image":24083},{"width":451,"height":452},{"sys":24085,"fields":24088},{"id":24086,"createdAt":24087},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":24089,"slug":24090,"articleIntro":24089,"category":24091},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[24092],{"metadata":24093,"sys":24096,"fields":24103},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24099,"publishedVersion":402,"revision":62,"contentType":24101,"locale":29},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":21,"type":12,"linkType":22},{"sys":24102},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24104,"metaTitle":412,"metaDescription":413,"mainTitle":24105,"subtitle":432,"heroImage":24120,"ctaButton":455,"ctaLink":456},[411],{"data":24106,"content":24107,"nodeType":74},{},[24108,24114],{"data":24109,"content":24110,"nodeType":424},{},[24111],{"data":24112,"marks":24113,"value":423,"nodeType":82},{},[],{"data":24115,"content":24116,"nodeType":87},{},[24117],{"data":24118,"marks":24119,"value":431,"nodeType":82},{},[],{"metadata":24121,"sys":24124,"fields":24129},{"tags":24122,"concepts":24123},[],[],{"space":24125,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24127,"publishedVersion":62,"revision":44,"locale":29},{"sys":24126},{"type":12,"linkType":13,"id":14},{"sys":24128},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24130},{"url":447,"details":24131,"fileName":453,"contentType":454},{"size":449,"image":24132},{"width":451,"height":452},{"sys":24134,"fields":24136},{"id":24135,"createdAt":22174},"162s9jHJG3pe8Lo9DnYq87",{"title":24137,"slug":24138,"articleIntro":24137,"category":24139},"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",[24140],{"metadata":24141,"sys":24144,"fields":24151},{"tags":24142,"concepts":24143},[],[],{"space":24145,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24147,"publishedVersion":402,"revision":62,"contentType":24149,"locale":29},{"sys":24146},{"type":12,"linkType":13,"id":14},{"sys":24148},{"id":21,"type":12,"linkType":22},{"sys":24150},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24152,"metaTitle":412,"metaDescription":413,"mainTitle":24153,"subtitle":432,"heroImage":24168,"ctaButton":455,"ctaLink":456},[411],{"data":24154,"content":24155,"nodeType":74},{},[24156,24162],{"data":24157,"content":24158,"nodeType":424},{},[24159],{"data":24160,"marks":24161,"value":423,"nodeType":82},{},[],{"data":24163,"content":24164,"nodeType":87},{},[24165],{"data":24166,"marks":24167,"value":431,"nodeType":82},{},[],{"metadata":24169,"sys":24172,"fields":24177},{"tags":24170,"concepts":24171},[],[],{"space":24173,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24175,"publishedVersion":62,"revision":44,"locale":29},{"sys":24174},{"type":12,"linkType":13,"id":14},{"sys":24176},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24178},{"url":447,"details":24179,"fileName":453,"contentType":454},{"size":449,"image":24180},{"width":451,"height":452},{"sys":24182,"fields":24185},{"id":24183,"createdAt":24184},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":24186,"slug":24187,"articleIntro":24186,"category":24188},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[24189],{"metadata":24190,"sys":24193,"fields":24200},{"tags":24191,"concepts":24192},[],[],{"space":24194,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24196,"publishedVersion":402,"revision":62,"contentType":24198,"locale":29},{"sys":24195},{"type":12,"linkType":13,"id":14},{"sys":24197},{"id":21,"type":12,"linkType":22},{"sys":24199},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24201,"metaTitle":412,"metaDescription":413,"mainTitle":24202,"subtitle":432,"heroImage":24217,"ctaButton":455,"ctaLink":456},[411],{"data":24203,"content":24204,"nodeType":74},{},[24205,24211],{"data":24206,"content":24207,"nodeType":424},{},[24208],{"data":24209,"marks":24210,"value":423,"nodeType":82},{},[],{"data":24212,"content":24213,"nodeType":87},{},[24214],{"data":24215,"marks":24216,"value":431,"nodeType":82},{},[],{"metadata":24218,"sys":24221,"fields":24226},{"tags":24219,"concepts":24220},[],[],{"space":24222,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24224,"publishedVersion":62,"revision":44,"locale":29},{"sys":24223},{"type":12,"linkType":13,"id":14},{"sys":24225},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24227},{"url":447,"details":24228,"fileName":453,"contentType":454},{"size":449,"image":24229},{"width":451,"height":452},{"sys":24231,"fields":24234},{"id":24232,"createdAt":24233},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":24235,"slug":24236,"articleIntro":24235,"category":24237},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[24238],{"metadata":24239,"sys":24242,"fields":24249},{"tags":24240,"concepts":24241},[],[],{"space":24243,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24245,"publishedVersion":402,"revision":62,"contentType":24247,"locale":29},{"sys":24244},{"type":12,"linkType":13,"id":14},{"sys":24246},{"id":21,"type":12,"linkType":22},{"sys":24248},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24250,"metaTitle":412,"metaDescription":413,"mainTitle":24251,"subtitle":432,"heroImage":24266,"ctaButton":455,"ctaLink":456},[411],{"data":24252,"content":24253,"nodeType":74},{},[24254,24260],{"data":24255,"content":24256,"nodeType":424},{},[24257],{"data":24258,"marks":24259,"value":423,"nodeType":82},{},[],{"data":24261,"content":24262,"nodeType":87},{},[24263],{"data":24264,"marks":24265,"value":431,"nodeType":82},{},[],{"metadata":24267,"sys":24270,"fields":24275},{"tags":24268,"concepts":24269},[],[],{"space":24271,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24273,"publishedVersion":62,"revision":44,"locale":29},{"sys":24272},{"type":12,"linkType":13,"id":14},{"sys":24274},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24276},{"url":447,"details":24277,"fileName":453,"contentType":454},{"size":449,"image":24278},{"width":451,"height":452},{"sys":24280,"fields":24283},{"id":24281,"createdAt":24282},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":24284,"slug":24285,"articleIntro":24284,"category":24286},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[24287],{"metadata":24288,"sys":24291,"fields":24298},{"tags":24289,"concepts":24290},[],[],{"space":24292,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24294,"publishedVersion":402,"revision":62,"contentType":24296,"locale":29},{"sys":24293},{"type":12,"linkType":13,"id":14},{"sys":24295},{"id":21,"type":12,"linkType":22},{"sys":24297},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24299,"metaTitle":412,"metaDescription":413,"mainTitle":24300,"subtitle":432,"heroImage":24315,"ctaButton":455,"ctaLink":456},[411],{"data":24301,"content":24302,"nodeType":74},{},[24303,24309],{"data":24304,"content":24305,"nodeType":424},{},[24306],{"data":24307,"marks":24308,"value":423,"nodeType":82},{},[],{"data":24310,"content":24311,"nodeType":87},{},[24312],{"data":24313,"marks":24314,"value":431,"nodeType":82},{},[],{"metadata":24316,"sys":24319,"fields":24324},{"tags":24317,"concepts":24318},[],[],{"space":24320,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24322,"publishedVersion":62,"revision":44,"locale":29},{"sys":24321},{"type":12,"linkType":13,"id":14},{"sys":24323},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24325},{"url":447,"details":24326,"fileName":453,"contentType":454},{"size":449,"image":24327},{"width":451,"height":452},{"sys":24329,"fields":24332},{"id":24330,"createdAt":24331},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":24333,"slug":24334,"articleIntro":24333,"category":24335},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[24336],{"metadata":24337,"sys":24340,"fields":24347},{"tags":24338,"concepts":24339},[],[],{"space":24341,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24343,"publishedVersion":402,"revision":62,"contentType":24345,"locale":29},{"sys":24342},{"type":12,"linkType":13,"id":14},{"sys":24344},{"id":21,"type":12,"linkType":22},{"sys":24346},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24348,"metaTitle":412,"metaDescription":413,"mainTitle":24349,"subtitle":432,"heroImage":24364,"ctaButton":455,"ctaLink":456},[411],{"data":24350,"content":24351,"nodeType":74},{},[24352,24358],{"data":24353,"content":24354,"nodeType":424},{},[24355],{"data":24356,"marks":24357,"value":423,"nodeType":82},{},[],{"data":24359,"content":24360,"nodeType":87},{},[24361],{"data":24362,"marks":24363,"value":431,"nodeType":82},{},[],{"metadata":24365,"sys":24368,"fields":24373},{"tags":24366,"concepts":24367},[],[],{"space":24369,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24371,"publishedVersion":62,"revision":44,"locale":29},{"sys":24370},{"type":12,"linkType":13,"id":14},{"sys":24372},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24374},{"url":447,"details":24375,"fileName":453,"contentType":454},{"size":449,"image":24376},{"width":451,"height":452},{"sys":24378,"fields":24381},{"id":24379,"createdAt":24380},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":24382,"slug":24383,"articleIntro":24382,"category":24384},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[24385],{"metadata":24386,"sys":24389,"fields":24396},{"tags":24387,"concepts":24388},[],[],{"space":24390,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24392,"publishedVersion":402,"revision":62,"contentType":24394,"locale":29},{"sys":24391},{"type":12,"linkType":13,"id":14},{"sys":24393},{"id":21,"type":12,"linkType":22},{"sys":24395},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24397,"metaTitle":412,"metaDescription":413,"mainTitle":24398,"subtitle":432,"heroImage":24413,"ctaButton":455,"ctaLink":456},[411],{"data":24399,"content":24400,"nodeType":74},{},[24401,24407],{"data":24402,"content":24403,"nodeType":424},{},[24404],{"data":24405,"marks":24406,"value":423,"nodeType":82},{},[],{"data":24408,"content":24409,"nodeType":87},{},[24410],{"data":24411,"marks":24412,"value":431,"nodeType":82},{},[],{"metadata":24414,"sys":24417,"fields":24422},{"tags":24415,"concepts":24416},[],[],{"space":24418,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24420,"publishedVersion":62,"revision":44,"locale":29},{"sys":24419},{"type":12,"linkType":13,"id":14},{"sys":24421},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24423},{"url":447,"details":24424,"fileName":453,"contentType":454},{"size":449,"image":24425},{"width":451,"height":452},{"sys":24427,"fields":24430},{"id":24428,"createdAt":24429},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":24431,"slug":24432,"articleIntro":24431,"category":24433},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[24434],{"metadata":24435,"sys":24438,"fields":24445},{"tags":24436,"concepts":24437},[],[],{"space":24439,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24441,"publishedVersion":402,"revision":62,"contentType":24443,"locale":29},{"sys":24440},{"type":12,"linkType":13,"id":14},{"sys":24442},{"id":21,"type":12,"linkType":22},{"sys":24444},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24446,"metaTitle":412,"metaDescription":413,"mainTitle":24447,"subtitle":432,"heroImage":24462,"ctaButton":455,"ctaLink":456},[411],{"data":24448,"content":24449,"nodeType":74},{},[24450,24456],{"data":24451,"content":24452,"nodeType":424},{},[24453],{"data":24454,"marks":24455,"value":423,"nodeType":82},{},[],{"data":24457,"content":24458,"nodeType":87},{},[24459],{"data":24460,"marks":24461,"value":431,"nodeType":82},{},[],{"metadata":24463,"sys":24466,"fields":24471},{"tags":24464,"concepts":24465},[],[],{"space":24467,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24469,"publishedVersion":62,"revision":44,"locale":29},{"sys":24468},{"type":12,"linkType":13,"id":14},{"sys":24470},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24472},{"url":447,"details":24473,"fileName":453,"contentType":454},{"size":449,"image":24474},{"width":451,"height":452},{"sys":24476,"fields":24479},{"id":24477,"createdAt":24478},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":24480,"slug":24481,"articleIntro":24480,"category":24482},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[24483],{"metadata":24484,"sys":24487,"fields":24494},{"tags":24485,"concepts":24486},[],[],{"space":24488,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24490,"publishedVersion":402,"revision":62,"contentType":24492,"locale":29},{"sys":24489},{"type":12,"linkType":13,"id":14},{"sys":24491},{"id":21,"type":12,"linkType":22},{"sys":24493},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24495,"metaTitle":412,"metaDescription":413,"mainTitle":24496,"subtitle":432,"heroImage":24511,"ctaButton":455,"ctaLink":456},[411],{"data":24497,"content":24498,"nodeType":74},{},[24499,24505],{"data":24500,"content":24501,"nodeType":424},{},[24502],{"data":24503,"marks":24504,"value":423,"nodeType":82},{},[],{"data":24506,"content":24507,"nodeType":87},{},[24508],{"data":24509,"marks":24510,"value":431,"nodeType":82},{},[],{"metadata":24512,"sys":24515,"fields":24520},{"tags":24513,"concepts":24514},[],[],{"space":24516,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24518,"publishedVersion":62,"revision":44,"locale":29},{"sys":24517},{"type":12,"linkType":13,"id":14},{"sys":24519},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24521},{"url":447,"details":24522,"fileName":453,"contentType":454},{"size":449,"image":24523},{"width":451,"height":452},{"sys":24525,"fields":24528},{"id":24526,"createdAt":24527},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":24529,"slug":24530,"articleIntro":-1,"category":24531},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[24532],{"metadata":24533,"sys":24536,"fields":24543},{"tags":24534,"concepts":24535},[],[],{"space":24537,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24539,"publishedVersion":402,"revision":62,"contentType":24541,"locale":29},{"sys":24538},{"type":12,"linkType":13,"id":14},{"sys":24540},{"id":21,"type":12,"linkType":22},{"sys":24542},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24544,"metaTitle":412,"metaDescription":413,"mainTitle":24545,"subtitle":432,"heroImage":24560,"ctaButton":455,"ctaLink":456},[411],{"data":24546,"content":24547,"nodeType":74},{},[24548,24554],{"data":24549,"content":24550,"nodeType":424},{},[24551],{"data":24552,"marks":24553,"value":423,"nodeType":82},{},[],{"data":24555,"content":24556,"nodeType":87},{},[24557],{"data":24558,"marks":24559,"value":431,"nodeType":82},{},[],{"metadata":24561,"sys":24564,"fields":24569},{"tags":24562,"concepts":24563},[],[],{"space":24565,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24567,"publishedVersion":62,"revision":44,"locale":29},{"sys":24566},{"type":12,"linkType":13,"id":14},{"sys":24568},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24570},{"url":447,"details":24571,"fileName":453,"contentType":454},{"size":449,"image":24572},{"width":451,"height":452},{"sys":24574,"fields":24577},{"id":24575,"createdAt":24576},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":24578,"slug":24579,"articleIntro":24578,"category":24580},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[24581],{"metadata":24582,"sys":24585,"fields":24592},{"tags":24583,"concepts":24584},[],[],{"space":24586,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24588,"publishedVersion":402,"revision":62,"contentType":24590,"locale":29},{"sys":24587},{"type":12,"linkType":13,"id":14},{"sys":24589},{"id":21,"type":12,"linkType":22},{"sys":24591},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24593,"metaTitle":412,"metaDescription":413,"mainTitle":24594,"subtitle":432,"heroImage":24609,"ctaButton":455,"ctaLink":456},[411],{"data":24595,"content":24596,"nodeType":74},{},[24597,24603],{"data":24598,"content":24599,"nodeType":424},{},[24600],{"data":24601,"marks":24602,"value":423,"nodeType":82},{},[],{"data":24604,"content":24605,"nodeType":87},{},[24606],{"data":24607,"marks":24608,"value":431,"nodeType":82},{},[],{"metadata":24610,"sys":24613,"fields":24618},{"tags":24611,"concepts":24612},[],[],{"space":24614,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24616,"publishedVersion":62,"revision":44,"locale":29},{"sys":24615},{"type":12,"linkType":13,"id":14},{"sys":24617},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24619},{"url":447,"details":24620,"fileName":453,"contentType":454},{"size":449,"image":24621},{"width":451,"height":452},{"sys":24623,"fields":24626},{"id":24624,"createdAt":24625},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":24627,"slug":24628,"articleIntro":24627,"category":24629},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[24630],{"metadata":24631,"sys":24634,"fields":24641},{"tags":24632,"concepts":24633},[],[],{"space":24635,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24637,"publishedVersion":402,"revision":62,"contentType":24639,"locale":29},{"sys":24636},{"type":12,"linkType":13,"id":14},{"sys":24638},{"id":21,"type":12,"linkType":22},{"sys":24640},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24642,"metaTitle":412,"metaDescription":413,"mainTitle":24643,"subtitle":432,"heroImage":24658,"ctaButton":455,"ctaLink":456},[411],{"data":24644,"content":24645,"nodeType":74},{},[24646,24652],{"data":24647,"content":24648,"nodeType":424},{},[24649],{"data":24650,"marks":24651,"value":423,"nodeType":82},{},[],{"data":24653,"content":24654,"nodeType":87},{},[24655],{"data":24656,"marks":24657,"value":431,"nodeType":82},{},[],{"metadata":24659,"sys":24662,"fields":24667},{"tags":24660,"concepts":24661},[],[],{"space":24663,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24665,"publishedVersion":62,"revision":44,"locale":29},{"sys":24664},{"type":12,"linkType":13,"id":14},{"sys":24666},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24668},{"url":447,"details":24669,"fileName":453,"contentType":454},{"size":449,"image":24670},{"width":451,"height":452},{"sys":24672,"fields":24675},{"id":24673,"createdAt":24674},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":24676,"slug":24677,"articleIntro":-1,"category":24678},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[24679],{"metadata":24680,"sys":24683,"fields":24690},{"tags":24681,"concepts":24682},[],[],{"space":24684,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24686,"publishedVersion":402,"revision":62,"contentType":24688,"locale":29},{"sys":24685},{"type":12,"linkType":13,"id":14},{"sys":24687},{"id":21,"type":12,"linkType":22},{"sys":24689},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24691,"metaTitle":412,"metaDescription":413,"mainTitle":24692,"subtitle":432,"heroImage":24707,"ctaButton":455,"ctaLink":456},[411],{"data":24693,"content":24694,"nodeType":74},{},[24695,24701],{"data":24696,"content":24697,"nodeType":424},{},[24698],{"data":24699,"marks":24700,"value":423,"nodeType":82},{},[],{"data":24702,"content":24703,"nodeType":87},{},[24704],{"data":24705,"marks":24706,"value":431,"nodeType":82},{},[],{"metadata":24708,"sys":24711,"fields":24716},{"tags":24709,"concepts":24710},[],[],{"space":24712,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24714,"publishedVersion":62,"revision":44,"locale":29},{"sys":24713},{"type":12,"linkType":13,"id":14},{"sys":24715},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24717},{"url":447,"details":24718,"fileName":453,"contentType":454},{"size":449,"image":24719},{"width":451,"height":452},{"sys":24721,"fields":24724},{"id":24722,"createdAt":24723},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":24725,"slug":24726,"articleIntro":-1,"category":24727},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[24728],{"metadata":24729,"sys":24732,"fields":24739},{"tags":24730,"concepts":24731},[],[],{"space":24733,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24735,"publishedVersion":402,"revision":62,"contentType":24737,"locale":29},{"sys":24734},{"type":12,"linkType":13,"id":14},{"sys":24736},{"id":21,"type":12,"linkType":22},{"sys":24738},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24740,"metaTitle":412,"metaDescription":413,"mainTitle":24741,"subtitle":432,"heroImage":24756,"ctaButton":455,"ctaLink":456},[411],{"data":24742,"content":24743,"nodeType":74},{},[24744,24750],{"data":24745,"content":24746,"nodeType":424},{},[24747],{"data":24748,"marks":24749,"value":423,"nodeType":82},{},[],{"data":24751,"content":24752,"nodeType":87},{},[24753],{"data":24754,"marks":24755,"value":431,"nodeType":82},{},[],{"metadata":24757,"sys":24760,"fields":24765},{"tags":24758,"concepts":24759},[],[],{"space":24761,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24763,"publishedVersion":62,"revision":44,"locale":29},{"sys":24762},{"type":12,"linkType":13,"id":14},{"sys":24764},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24766},{"url":447,"details":24767,"fileName":453,"contentType":454},{"size":449,"image":24768},{"width":451,"height":452},{"sys":24770,"fields":24773},{"id":24771,"createdAt":24772},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":24774,"slug":24775,"articleIntro":24774,"category":24776},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[24777],{"metadata":24778,"sys":24781,"fields":24788},{"tags":24779,"concepts":24780},[],[],{"space":24782,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24784,"publishedVersion":402,"revision":62,"contentType":24786,"locale":29},{"sys":24783},{"type":12,"linkType":13,"id":14},{"sys":24785},{"id":21,"type":12,"linkType":22},{"sys":24787},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24789,"metaTitle":412,"metaDescription":413,"mainTitle":24790,"subtitle":432,"heroImage":24805,"ctaButton":455,"ctaLink":456},[411],{"data":24791,"content":24792,"nodeType":74},{},[24793,24799],{"data":24794,"content":24795,"nodeType":424},{},[24796],{"data":24797,"marks":24798,"value":423,"nodeType":82},{},[],{"data":24800,"content":24801,"nodeType":87},{},[24802],{"data":24803,"marks":24804,"value":431,"nodeType":82},{},[],{"metadata":24806,"sys":24809,"fields":24814},{"tags":24807,"concepts":24808},[],[],{"space":24810,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24812,"publishedVersion":62,"revision":44,"locale":29},{"sys":24811},{"type":12,"linkType":13,"id":14},{"sys":24813},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24815},{"url":447,"details":24816,"fileName":453,"contentType":454},{"size":449,"image":24817},{"width":451,"height":452},{"sys":24819,"fields":24822},{"id":24820,"createdAt":24821},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":24823,"slug":24824,"articleIntro":24823,"category":24825},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[24826],{"metadata":24827,"sys":24830,"fields":24837},{"tags":24828,"concepts":24829},[],[],{"space":24831,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24833,"publishedVersion":402,"revision":62,"contentType":24835,"locale":29},{"sys":24832},{"type":12,"linkType":13,"id":14},{"sys":24834},{"id":21,"type":12,"linkType":22},{"sys":24836},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24838,"metaTitle":412,"metaDescription":413,"mainTitle":24839,"subtitle":432,"heroImage":24854,"ctaButton":455,"ctaLink":456},[411],{"data":24840,"content":24841,"nodeType":74},{},[24842,24848],{"data":24843,"content":24844,"nodeType":424},{},[24845],{"data":24846,"marks":24847,"value":423,"nodeType":82},{},[],{"data":24849,"content":24850,"nodeType":87},{},[24851],{"data":24852,"marks":24853,"value":431,"nodeType":82},{},[],{"metadata":24855,"sys":24858,"fields":24863},{"tags":24856,"concepts":24857},[],[],{"space":24859,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24861,"publishedVersion":62,"revision":44,"locale":29},{"sys":24860},{"type":12,"linkType":13,"id":14},{"sys":24862},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24864},{"url":447,"details":24865,"fileName":453,"contentType":454},{"size":449,"image":24866},{"width":451,"height":452},{"sys":24868,"fields":24871},{"id":24869,"createdAt":24870},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":24872,"slug":24873,"articleIntro":-1,"category":24874},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[24875],{"metadata":24876,"sys":24879,"fields":24886},{"tags":24877,"concepts":24878},[],[],{"space":24880,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24882,"publishedVersion":402,"revision":62,"contentType":24884,"locale":29},{"sys":24881},{"type":12,"linkType":13,"id":14},{"sys":24883},{"id":21,"type":12,"linkType":22},{"sys":24885},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24887,"metaTitle":412,"metaDescription":413,"mainTitle":24888,"subtitle":432,"heroImage":24903,"ctaButton":455,"ctaLink":456},[411],{"data":24889,"content":24890,"nodeType":74},{},[24891,24897],{"data":24892,"content":24893,"nodeType":424},{},[24894],{"data":24895,"marks":24896,"value":423,"nodeType":82},{},[],{"data":24898,"content":24899,"nodeType":87},{},[24900],{"data":24901,"marks":24902,"value":431,"nodeType":82},{},[],{"metadata":24904,"sys":24907,"fields":24912},{"tags":24905,"concepts":24906},[],[],{"space":24908,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24910,"publishedVersion":62,"revision":44,"locale":29},{"sys":24909},{"type":12,"linkType":13,"id":14},{"sys":24911},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24913},{"url":447,"details":24914,"fileName":453,"contentType":454},{"size":449,"image":24915},{"width":451,"height":452},{"sys":24917,"fields":24920},{"id":24918,"createdAt":24919},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":24921,"slug":24922,"articleIntro":-1,"category":24923},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[24924],{"metadata":24925,"sys":24928,"fields":24935},{"tags":24926,"concepts":24927},[],[],{"space":24929,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24931,"publishedVersion":402,"revision":62,"contentType":24933,"locale":29},{"sys":24930},{"type":12,"linkType":13,"id":14},{"sys":24932},{"id":21,"type":12,"linkType":22},{"sys":24934},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24936,"metaTitle":412,"metaDescription":413,"mainTitle":24937,"subtitle":432,"heroImage":24952,"ctaButton":455,"ctaLink":456},[411],{"data":24938,"content":24939,"nodeType":74},{},[24940,24946],{"data":24941,"content":24942,"nodeType":424},{},[24943],{"data":24944,"marks":24945,"value":423,"nodeType":82},{},[],{"data":24947,"content":24948,"nodeType":87},{},[24949],{"data":24950,"marks":24951,"value":431,"nodeType":82},{},[],{"metadata":24953,"sys":24956,"fields":24961},{"tags":24954,"concepts":24955},[],[],{"space":24957,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":24959,"publishedVersion":62,"revision":44,"locale":29},{"sys":24958},{"type":12,"linkType":13,"id":14},{"sys":24960},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":24962},{"url":447,"details":24963,"fileName":453,"contentType":454},{"size":449,"image":24964},{"width":451,"height":452},{"sys":24966,"fields":24969},{"id":24967,"createdAt":24968},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":24970,"slug":24971,"articleIntro":24970,"category":24972},"4558 - Intérêts courus","compte-4558-interets-courus",[24973],{"metadata":24974,"sys":24977,"fields":24984},{"tags":24975,"concepts":24976},[],[],{"space":24978,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":24980,"publishedVersion":402,"revision":62,"contentType":24982,"locale":29},{"sys":24979},{"type":12,"linkType":13,"id":14},{"sys":24981},{"id":21,"type":12,"linkType":22},{"sys":24983},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":24985,"metaTitle":412,"metaDescription":413,"mainTitle":24986,"subtitle":432,"heroImage":25001,"ctaButton":455,"ctaLink":456},[411],{"data":24987,"content":24988,"nodeType":74},{},[24989,24995],{"data":24990,"content":24991,"nodeType":424},{},[24992],{"data":24993,"marks":24994,"value":423,"nodeType":82},{},[],{"data":24996,"content":24997,"nodeType":87},{},[24998],{"data":24999,"marks":25000,"value":431,"nodeType":82},{},[],{"metadata":25002,"sys":25005,"fields":25010},{"tags":25003,"concepts":25004},[],[],{"space":25006,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25008,"publishedVersion":62,"revision":44,"locale":29},{"sys":25007},{"type":12,"linkType":13,"id":14},{"sys":25009},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25011},{"url":447,"details":25012,"fileName":453,"contentType":454},{"size":449,"image":25013},{"width":451,"height":452},{"sys":25015,"fields":25018},{"id":25016,"createdAt":25017},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":25019,"slug":25020,"articleIntro":25019,"category":25021},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[25022],{"metadata":25023,"sys":25026,"fields":25033},{"tags":25024,"concepts":25025},[],[],{"space":25027,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25029,"publishedVersion":402,"revision":62,"contentType":25031,"locale":29},{"sys":25028},{"type":12,"linkType":13,"id":14},{"sys":25030},{"id":21,"type":12,"linkType":22},{"sys":25032},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25034,"metaTitle":412,"metaDescription":413,"mainTitle":25035,"subtitle":432,"heroImage":25050,"ctaButton":455,"ctaLink":456},[411],{"data":25036,"content":25037,"nodeType":74},{},[25038,25044],{"data":25039,"content":25040,"nodeType":424},{},[25041],{"data":25042,"marks":25043,"value":423,"nodeType":82},{},[],{"data":25045,"content":25046,"nodeType":87},{},[25047],{"data":25048,"marks":25049,"value":431,"nodeType":82},{},[],{"metadata":25051,"sys":25054,"fields":25059},{"tags":25052,"concepts":25053},[],[],{"space":25055,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25057,"publishedVersion":62,"revision":44,"locale":29},{"sys":25056},{"type":12,"linkType":13,"id":14},{"sys":25058},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25060},{"url":447,"details":25061,"fileName":453,"contentType":454},{"size":449,"image":25062},{"width":451,"height":452},{"sys":25064,"fields":25067},{"id":25065,"createdAt":25066},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":25068,"slug":25069,"articleIntro":25068,"category":25070},"Compte 508 - Obligations","compte-508-obligations",[25071],{"metadata":25072,"sys":25075,"fields":25082},{"tags":25073,"concepts":25074},[],[],{"space":25076,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25078,"publishedVersion":402,"revision":62,"contentType":25080,"locale":29},{"sys":25077},{"type":12,"linkType":13,"id":14},{"sys":25079},{"id":21,"type":12,"linkType":22},{"sys":25081},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25083,"metaTitle":412,"metaDescription":413,"mainTitle":25084,"subtitle":432,"heroImage":25099,"ctaButton":455,"ctaLink":456},[411],{"data":25085,"content":25086,"nodeType":74},{},[25087,25093],{"data":25088,"content":25089,"nodeType":424},{},[25090],{"data":25091,"marks":25092,"value":423,"nodeType":82},{},[],{"data":25094,"content":25095,"nodeType":87},{},[25096],{"data":25097,"marks":25098,"value":431,"nodeType":82},{},[],{"metadata":25100,"sys":25103,"fields":25108},{"tags":25101,"concepts":25102},[],[],{"space":25104,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25106,"publishedVersion":62,"revision":44,"locale":29},{"sys":25105},{"type":12,"linkType":13,"id":14},{"sys":25107},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25109},{"url":447,"details":25110,"fileName":453,"contentType":454},{"size":449,"image":25111},{"width":451,"height":452},{"sys":25113,"fields":25116},{"id":25114,"createdAt":25115},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":25117,"slug":25118,"articleIntro":25117,"category":25119},"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",[25120],{"metadata":25121,"sys":25124,"fields":25131},{"tags":25122,"concepts":25123},[],[],{"space":25125,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25127,"publishedVersion":402,"revision":62,"contentType":25129,"locale":29},{"sys":25126},{"type":12,"linkType":13,"id":14},{"sys":25128},{"id":21,"type":12,"linkType":22},{"sys":25130},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25132,"metaTitle":412,"metaDescription":413,"mainTitle":25133,"subtitle":432,"heroImage":25148,"ctaButton":455,"ctaLink":456},[411],{"data":25134,"content":25135,"nodeType":74},{},[25136,25142],{"data":25137,"content":25138,"nodeType":424},{},[25139],{"data":25140,"marks":25141,"value":423,"nodeType":82},{},[],{"data":25143,"content":25144,"nodeType":87},{},[25145],{"data":25146,"marks":25147,"value":431,"nodeType":82},{},[],{"metadata":25149,"sys":25152,"fields":25157},{"tags":25150,"concepts":25151},[],[],{"space":25153,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25155,"publishedVersion":62,"revision":44,"locale":29},{"sys":25154},{"type":12,"linkType":13,"id":14},{"sys":25156},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25158},{"url":447,"details":25159,"fileName":453,"contentType":454},{"size":449,"image":25160},{"width":451,"height":452},{"sys":25162,"fields":25165},{"id":25163,"createdAt":25164},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25166,"slug":25167,"articleIntro":-1,"category":25168},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25169],{"metadata":25170,"sys":25173,"fields":25180},{"tags":25171,"concepts":25172},[],[],{"space":25174,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25176,"publishedVersion":402,"revision":62,"contentType":25178,"locale":29},{"sys":25175},{"type":12,"linkType":13,"id":14},{"sys":25177},{"id":21,"type":12,"linkType":22},{"sys":25179},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25181,"metaTitle":412,"metaDescription":413,"mainTitle":25182,"subtitle":432,"heroImage":25197,"ctaButton":455,"ctaLink":456},[411],{"data":25183,"content":25184,"nodeType":74},{},[25185,25191],{"data":25186,"content":25187,"nodeType":424},{},[25188],{"data":25189,"marks":25190,"value":423,"nodeType":82},{},[],{"data":25192,"content":25193,"nodeType":87},{},[25194],{"data":25195,"marks":25196,"value":431,"nodeType":82},{},[],{"metadata":25198,"sys":25201,"fields":25206},{"tags":25199,"concepts":25200},[],[],{"space":25202,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25204,"publishedVersion":62,"revision":44,"locale":29},{"sys":25203},{"type":12,"linkType":13,"id":14},{"sys":25205},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25207},{"url":447,"details":25208,"fileName":453,"contentType":454},{"size":449,"image":25209},{"width":451,"height":452},{"sys":25211,"fields":25214},{"id":25212,"createdAt":25213},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":25215,"slug":25216,"articleIntro":-1,"category":25217},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[25218],{"metadata":25219,"sys":25222,"fields":25229},{"tags":25220,"concepts":25221},[],[],{"space":25223,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25225,"publishedVersion":402,"revision":62,"contentType":25227,"locale":29},{"sys":25224},{"type":12,"linkType":13,"id":14},{"sys":25226},{"id":21,"type":12,"linkType":22},{"sys":25228},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25230,"metaTitle":412,"metaDescription":413,"mainTitle":25231,"subtitle":432,"heroImage":25246,"ctaButton":455,"ctaLink":456},[411],{"data":25232,"content":25233,"nodeType":74},{},[25234,25240],{"data":25235,"content":25236,"nodeType":424},{},[25237],{"data":25238,"marks":25239,"value":423,"nodeType":82},{},[],{"data":25241,"content":25242,"nodeType":87},{},[25243],{"data":25244,"marks":25245,"value":431,"nodeType":82},{},[],{"metadata":25247,"sys":25250,"fields":25255},{"tags":25248,"concepts":25249},[],[],{"space":25251,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25253,"publishedVersion":62,"revision":44,"locale":29},{"sys":25252},{"type":12,"linkType":13,"id":14},{"sys":25254},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25256},{"url":447,"details":25257,"fileName":453,"contentType":454},{"size":449,"image":25258},{"width":451,"height":452},{"sys":25260,"fields":25263},{"id":25261,"createdAt":25262},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":25264,"slug":25265,"articleIntro":25264,"category":25266},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[25267],{"metadata":25268,"sys":25271,"fields":25278},{"tags":25269,"concepts":25270},[],[],{"space":25272,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25274,"publishedVersion":402,"revision":62,"contentType":25276,"locale":29},{"sys":25273},{"type":12,"linkType":13,"id":14},{"sys":25275},{"id":21,"type":12,"linkType":22},{"sys":25277},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25279,"metaTitle":412,"metaDescription":413,"mainTitle":25280,"subtitle":432,"heroImage":25295,"ctaButton":455,"ctaLink":456},[411],{"data":25281,"content":25282,"nodeType":74},{},[25283,25289],{"data":25284,"content":25285,"nodeType":424},{},[25286],{"data":25287,"marks":25288,"value":423,"nodeType":82},{},[],{"data":25290,"content":25291,"nodeType":87},{},[25292],{"data":25293,"marks":25294,"value":431,"nodeType":82},{},[],{"metadata":25296,"sys":25299,"fields":25304},{"tags":25297,"concepts":25298},[],[],{"space":25300,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25302,"publishedVersion":62,"revision":44,"locale":29},{"sys":25301},{"type":12,"linkType":13,"id":14},{"sys":25303},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25305},{"url":447,"details":25306,"fileName":453,"contentType":454},{"size":449,"image":25307},{"width":451,"height":452},{"sys":25309,"fields":25312},{"id":25310,"createdAt":25311},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":25313,"slug":25314,"articleIntro":25313,"category":25315},"Compte 60 - Achats","compte-60-achats",[25316],{"metadata":25317,"sys":25320,"fields":25327},{"tags":25318,"concepts":25319},[],[],{"space":25321,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25323,"publishedVersion":402,"revision":62,"contentType":25325,"locale":29},{"sys":25322},{"type":12,"linkType":13,"id":14},{"sys":25324},{"id":21,"type":12,"linkType":22},{"sys":25326},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25328,"metaTitle":412,"metaDescription":413,"mainTitle":25329,"subtitle":432,"heroImage":25344,"ctaButton":455,"ctaLink":456},[411],{"data":25330,"content":25331,"nodeType":74},{},[25332,25338],{"data":25333,"content":25334,"nodeType":424},{},[25335],{"data":25336,"marks":25337,"value":423,"nodeType":82},{},[],{"data":25339,"content":25340,"nodeType":87},{},[25341],{"data":25342,"marks":25343,"value":431,"nodeType":82},{},[],{"metadata":25345,"sys":25348,"fields":25353},{"tags":25346,"concepts":25347},[],[],{"space":25349,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25351,"publishedVersion":62,"revision":44,"locale":29},{"sys":25350},{"type":12,"linkType":13,"id":14},{"sys":25352},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25354},{"url":447,"details":25355,"fileName":453,"contentType":454},{"size":449,"image":25356},{"width":451,"height":452},{"sys":25358,"fields":25361},{"id":25359,"createdAt":25360},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":25362,"slug":25363,"articleIntro":25362,"category":25364},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[25365],{"metadata":25366,"sys":25369,"fields":25376},{"tags":25367,"concepts":25368},[],[],{"space":25370,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25372,"publishedVersion":402,"revision":62,"contentType":25374,"locale":29},{"sys":25371},{"type":12,"linkType":13,"id":14},{"sys":25373},{"id":21,"type":12,"linkType":22},{"sys":25375},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25377,"metaTitle":412,"metaDescription":413,"mainTitle":25378,"subtitle":432,"heroImage":25393,"ctaButton":455,"ctaLink":456},[411],{"data":25379,"content":25380,"nodeType":74},{},[25381,25387],{"data":25382,"content":25383,"nodeType":424},{},[25384],{"data":25385,"marks":25386,"value":423,"nodeType":82},{},[],{"data":25388,"content":25389,"nodeType":87},{},[25390],{"data":25391,"marks":25392,"value":431,"nodeType":82},{},[],{"metadata":25394,"sys":25397,"fields":25402},{"tags":25395,"concepts":25396},[],[],{"space":25398,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25400,"publishedVersion":62,"revision":44,"locale":29},{"sys":25399},{"type":12,"linkType":13,"id":14},{"sys":25401},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25403},{"url":447,"details":25404,"fileName":453,"contentType":454},{"size":449,"image":25405},{"width":451,"height":452},{"sys":25407,"fields":25410},{"id":25408,"createdAt":25409},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":25411,"slug":25412,"articleIntro":25411,"category":25413},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[25414],{"metadata":25415,"sys":25418,"fields":25425},{"tags":25416,"concepts":25417},[],[],{"space":25419,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25421,"publishedVersion":402,"revision":62,"contentType":25423,"locale":29},{"sys":25420},{"type":12,"linkType":13,"id":14},{"sys":25422},{"id":21,"type":12,"linkType":22},{"sys":25424},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25426,"metaTitle":412,"metaDescription":413,"mainTitle":25427,"subtitle":432,"heroImage":25442,"ctaButton":455,"ctaLink":456},[411],{"data":25428,"content":25429,"nodeType":74},{},[25430,25436],{"data":25431,"content":25432,"nodeType":424},{},[25433],{"data":25434,"marks":25435,"value":423,"nodeType":82},{},[],{"data":25437,"content":25438,"nodeType":87},{},[25439],{"data":25440,"marks":25441,"value":431,"nodeType":82},{},[],{"metadata":25443,"sys":25446,"fields":25451},{"tags":25444,"concepts":25445},[],[],{"space":25447,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25449,"publishedVersion":62,"revision":44,"locale":29},{"sys":25448},{"type":12,"linkType":13,"id":14},{"sys":25450},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25452},{"url":447,"details":25453,"fileName":453,"contentType":454},{"size":449,"image":25454},{"width":451,"height":452},{"sys":25456,"fields":25459},{"id":25457,"createdAt":25458},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":25460,"slug":25461,"articleIntro":25462,"category":25463},"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.",[25464],{"metadata":25465,"sys":25468,"fields":25475},{"tags":25466,"concepts":25467},[],[],{"space":25469,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25471,"publishedVersion":402,"revision":62,"contentType":25473,"locale":29},{"sys":25470},{"type":12,"linkType":13,"id":14},{"sys":25472},{"id":21,"type":12,"linkType":22},{"sys":25474},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25476,"metaTitle":412,"metaDescription":413,"mainTitle":25477,"subtitle":432,"heroImage":25492,"ctaButton":455,"ctaLink":456},[411],{"data":25478,"content":25479,"nodeType":74},{},[25480,25486],{"data":25481,"content":25482,"nodeType":424},{},[25483],{"data":25484,"marks":25485,"value":423,"nodeType":82},{},[],{"data":25487,"content":25488,"nodeType":87},{},[25489],{"data":25490,"marks":25491,"value":431,"nodeType":82},{},[],{"metadata":25493,"sys":25496,"fields":25501},{"tags":25494,"concepts":25495},[],[],{"space":25497,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25499,"publishedVersion":62,"revision":44,"locale":29},{"sys":25498},{"type":12,"linkType":13,"id":14},{"sys":25500},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25502},{"url":447,"details":25503,"fileName":453,"contentType":454},{"size":449,"image":25504},{"width":451,"height":452},{"sys":25506,"fields":25509},{"id":25507,"createdAt":25508},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":25510,"slug":25511,"articleIntro":25510,"category":25512},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[25513],{"metadata":25514,"sys":25517,"fields":25524},{"tags":25515,"concepts":25516},[],[],{"space":25518,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25520,"publishedVersion":402,"revision":62,"contentType":25522,"locale":29},{"sys":25519},{"type":12,"linkType":13,"id":14},{"sys":25521},{"id":21,"type":12,"linkType":22},{"sys":25523},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25525,"metaTitle":412,"metaDescription":413,"mainTitle":25526,"subtitle":432,"heroImage":25541,"ctaButton":455,"ctaLink":456},[411],{"data":25527,"content":25528,"nodeType":74},{},[25529,25535],{"data":25530,"content":25531,"nodeType":424},{},[25532],{"data":25533,"marks":25534,"value":423,"nodeType":82},{},[],{"data":25536,"content":25537,"nodeType":87},{},[25538],{"data":25539,"marks":25540,"value":431,"nodeType":82},{},[],{"metadata":25542,"sys":25545,"fields":25550},{"tags":25543,"concepts":25544},[],[],{"space":25546,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25548,"publishedVersion":62,"revision":44,"locale":29},{"sys":25547},{"type":12,"linkType":13,"id":14},{"sys":25549},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25551},{"url":447,"details":25552,"fileName":453,"contentType":454},{"size":449,"image":25553},{"width":451,"height":452},{"sys":25555,"fields":25558},{"id":25556,"createdAt":25557},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":25559,"slug":25560,"articleIntro":25559,"category":25561},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[25562],{"metadata":25563,"sys":25566,"fields":25573},{"tags":25564,"concepts":25565},[],[],{"space":25567,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25569,"publishedVersion":402,"revision":62,"contentType":25571,"locale":29},{"sys":25568},{"type":12,"linkType":13,"id":14},{"sys":25570},{"id":21,"type":12,"linkType":22},{"sys":25572},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25574,"metaTitle":412,"metaDescription":413,"mainTitle":25575,"subtitle":432,"heroImage":25590,"ctaButton":455,"ctaLink":456},[411],{"data":25576,"content":25577,"nodeType":74},{},[25578,25584],{"data":25579,"content":25580,"nodeType":424},{},[25581],{"data":25582,"marks":25583,"value":423,"nodeType":82},{},[],{"data":25585,"content":25586,"nodeType":87},{},[25587],{"data":25588,"marks":25589,"value":431,"nodeType":82},{},[],{"metadata":25591,"sys":25594,"fields":25599},{"tags":25592,"concepts":25593},[],[],{"space":25595,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25597,"publishedVersion":62,"revision":44,"locale":29},{"sys":25596},{"type":12,"linkType":13,"id":14},{"sys":25598},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25600},{"url":447,"details":25601,"fileName":453,"contentType":454},{"size":449,"image":25602},{"width":451,"height":452},{"sys":25604,"fields":25607},{"id":25605,"createdAt":25606},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":25608,"slug":25609,"articleIntro":25608,"category":25610},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[25611],{"metadata":25612,"sys":25615,"fields":25622},{"tags":25613,"concepts":25614},[],[],{"space":25616,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25618,"publishedVersion":402,"revision":62,"contentType":25620,"locale":29},{"sys":25617},{"type":12,"linkType":13,"id":14},{"sys":25619},{"id":21,"type":12,"linkType":22},{"sys":25621},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25623,"metaTitle":412,"metaDescription":413,"mainTitle":25624,"subtitle":432,"heroImage":25639,"ctaButton":455,"ctaLink":456},[411],{"data":25625,"content":25626,"nodeType":74},{},[25627,25633],{"data":25628,"content":25629,"nodeType":424},{},[25630],{"data":25631,"marks":25632,"value":423,"nodeType":82},{},[],{"data":25634,"content":25635,"nodeType":87},{},[25636],{"data":25637,"marks":25638,"value":431,"nodeType":82},{},[],{"metadata":25640,"sys":25643,"fields":25648},{"tags":25641,"concepts":25642},[],[],{"space":25644,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25646,"publishedVersion":62,"revision":44,"locale":29},{"sys":25645},{"type":12,"linkType":13,"id":14},{"sys":25647},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25649},{"url":447,"details":25650,"fileName":453,"contentType":454},{"size":449,"image":25651},{"width":451,"height":452},{"sys":25653,"fields":25656},{"id":25654,"createdAt":25655},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":25657,"slug":25658,"articleIntro":25657,"category":25659},"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",[25660],{"metadata":25661,"sys":25664,"fields":25671},{"tags":25662,"concepts":25663},[],[],{"space":25665,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25667,"publishedVersion":402,"revision":62,"contentType":25669,"locale":29},{"sys":25666},{"type":12,"linkType":13,"id":14},{"sys":25668},{"id":21,"type":12,"linkType":22},{"sys":25670},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25672,"metaTitle":412,"metaDescription":413,"mainTitle":25673,"subtitle":432,"heroImage":25688,"ctaButton":455,"ctaLink":456},[411],{"data":25674,"content":25675,"nodeType":74},{},[25676,25682],{"data":25677,"content":25678,"nodeType":424},{},[25679],{"data":25680,"marks":25681,"value":423,"nodeType":82},{},[],{"data":25683,"content":25684,"nodeType":87},{},[25685],{"data":25686,"marks":25687,"value":431,"nodeType":82},{},[],{"metadata":25689,"sys":25692,"fields":25697},{"tags":25690,"concepts":25691},[],[],{"space":25693,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25695,"publishedVersion":62,"revision":44,"locale":29},{"sys":25694},{"type":12,"linkType":13,"id":14},{"sys":25696},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25698},{"url":447,"details":25699,"fileName":453,"contentType":454},{"size":449,"image":25700},{"width":451,"height":452},{"sys":25702,"fields":25705},{"id":25703,"createdAt":25704},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":25706,"slug":25707,"articleIntro":-1,"category":25708},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[25709],{"metadata":25710,"sys":25713,"fields":25720},{"tags":25711,"concepts":25712},[],[],{"space":25714,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25716,"publishedVersion":402,"revision":62,"contentType":25718,"locale":29},{"sys":25715},{"type":12,"linkType":13,"id":14},{"sys":25717},{"id":21,"type":12,"linkType":22},{"sys":25719},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25721,"metaTitle":412,"metaDescription":413,"mainTitle":25722,"subtitle":432,"heroImage":25737,"ctaButton":455,"ctaLink":456},[411],{"data":25723,"content":25724,"nodeType":74},{},[25725,25731],{"data":25726,"content":25727,"nodeType":424},{},[25728],{"data":25729,"marks":25730,"value":423,"nodeType":82},{},[],{"data":25732,"content":25733,"nodeType":87},{},[25734],{"data":25735,"marks":25736,"value":431,"nodeType":82},{},[],{"metadata":25738,"sys":25741,"fields":25746},{"tags":25739,"concepts":25740},[],[],{"space":25742,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25744,"publishedVersion":62,"revision":44,"locale":29},{"sys":25743},{"type":12,"linkType":13,"id":14},{"sys":25745},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25747},{"url":447,"details":25748,"fileName":453,"contentType":454},{"size":449,"image":25749},{"width":451,"height":452},{"sys":25751,"fields":25754},{"id":25752,"createdAt":25753},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":25755,"slug":25756,"articleIntro":25755,"category":25757},"Compte 6156 - Maintenance","compte-6156-maintenance",[25758],{"metadata":25759,"sys":25762,"fields":25769},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25765,"publishedVersion":402,"revision":62,"contentType":25767,"locale":29},{"sys":25764},{"type":12,"linkType":13,"id":14},{"sys":25766},{"id":21,"type":12,"linkType":22},{"sys":25768},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25770,"metaTitle":412,"metaDescription":413,"mainTitle":25771,"subtitle":432,"heroImage":25786,"ctaButton":455,"ctaLink":456},[411],{"data":25772,"content":25773,"nodeType":74},{},[25774,25780],{"data":25775,"content":25776,"nodeType":424},{},[25777],{"data":25778,"marks":25779,"value":423,"nodeType":82},{},[],{"data":25781,"content":25782,"nodeType":87},{},[25783],{"data":25784,"marks":25785,"value":431,"nodeType":82},{},[],{"metadata":25787,"sys":25790,"fields":25795},{"tags":25788,"concepts":25789},[],[],{"space":25791,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25793,"publishedVersion":62,"revision":44,"locale":29},{"sys":25792},{"type":12,"linkType":13,"id":14},{"sys":25794},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25796},{"url":447,"details":25797,"fileName":453,"contentType":454},{"size":449,"image":25798},{"width":451,"height":452},{"sys":25800,"fields":25803},{"id":25801,"createdAt":25802},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":25804,"slug":25805,"articleIntro":-1,"category":25806},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[25807],{"metadata":25808,"sys":25811,"fields":25818},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25814,"publishedVersion":402,"revision":62,"contentType":25816,"locale":29},{"sys":25813},{"type":12,"linkType":13,"id":14},{"sys":25815},{"id":21,"type":12,"linkType":22},{"sys":25817},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25819,"metaTitle":412,"metaDescription":413,"mainTitle":25820,"subtitle":432,"heroImage":25835,"ctaButton":455,"ctaLink":456},[411],{"data":25821,"content":25822,"nodeType":74},{},[25823,25829],{"data":25824,"content":25825,"nodeType":424},{},[25826],{"data":25827,"marks":25828,"value":423,"nodeType":82},{},[],{"data":25830,"content":25831,"nodeType":87},{},[25832],{"data":25833,"marks":25834,"value":431,"nodeType":82},{},[],{"metadata":25836,"sys":25839,"fields":25844},{"tags":25837,"concepts":25838},[],[],{"space":25840,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25842,"publishedVersion":62,"revision":44,"locale":29},{"sys":25841},{"type":12,"linkType":13,"id":14},{"sys":25843},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25845},{"url":447,"details":25846,"fileName":453,"contentType":454},{"size":449,"image":25847},{"width":451,"height":452},{"sys":25849,"fields":25852},{"id":25850,"createdAt":25851},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":25853,"slug":25854,"articleIntro":25853,"category":25855},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[25856],{"metadata":25857,"sys":25860,"fields":25867},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25863,"publishedVersion":402,"revision":62,"contentType":25865,"locale":29},{"sys":25862},{"type":12,"linkType":13,"id":14},{"sys":25864},{"id":21,"type":12,"linkType":22},{"sys":25866},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25868,"metaTitle":412,"metaDescription":413,"mainTitle":25869,"subtitle":432,"heroImage":25884,"ctaButton":455,"ctaLink":456},[411],{"data":25870,"content":25871,"nodeType":74},{},[25872,25878],{"data":25873,"content":25874,"nodeType":424},{},[25875],{"data":25876,"marks":25877,"value":423,"nodeType":82},{},[],{"data":25879,"content":25880,"nodeType":87},{},[25881],{"data":25882,"marks":25883,"value":431,"nodeType":82},{},[],{"metadata":25885,"sys":25888,"fields":25893},{"tags":25886,"concepts":25887},[],[],{"space":25889,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25891,"publishedVersion":62,"revision":44,"locale":29},{"sys":25890},{"type":12,"linkType":13,"id":14},{"sys":25892},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25894},{"url":447,"details":25895,"fileName":453,"contentType":454},{"size":449,"image":25896},{"width":451,"height":452},{"sys":25898,"fields":25901},{"id":25899,"createdAt":25900},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":25902,"slug":25903,"articleIntro":25902,"category":25904},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[25905],{"metadata":25906,"sys":25909,"fields":25916},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25912,"publishedVersion":402,"revision":62,"contentType":25914,"locale":29},{"sys":25911},{"type":12,"linkType":13,"id":14},{"sys":25913},{"id":21,"type":12,"linkType":22},{"sys":25915},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25917,"metaTitle":412,"metaDescription":413,"mainTitle":25918,"subtitle":432,"heroImage":25933,"ctaButton":455,"ctaLink":456},[411],{"data":25919,"content":25920,"nodeType":74},{},[25921,25927],{"data":25922,"content":25923,"nodeType":424},{},[25924],{"data":25925,"marks":25926,"value":423,"nodeType":82},{},[],{"data":25928,"content":25929,"nodeType":87},{},[25930],{"data":25931,"marks":25932,"value":431,"nodeType":82},{},[],{"metadata":25934,"sys":25937,"fields":25942},{"tags":25935,"concepts":25936},[],[],{"space":25938,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25940,"publishedVersion":62,"revision":44,"locale":29},{"sys":25939},{"type":12,"linkType":13,"id":14},{"sys":25941},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25943},{"url":447,"details":25944,"fileName":453,"contentType":454},{"size":449,"image":25945},{"width":451,"height":452},{"sys":25947,"fields":25950},{"id":25948,"createdAt":25949},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":25951,"slug":25952,"articleIntro":25951,"category":25953},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[25954],{"metadata":25955,"sys":25958,"fields":25965},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":25961,"publishedVersion":402,"revision":62,"contentType":25963,"locale":29},{"sys":25960},{"type":12,"linkType":13,"id":14},{"sys":25962},{"id":21,"type":12,"linkType":22},{"sys":25964},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":25966,"metaTitle":412,"metaDescription":413,"mainTitle":25967,"subtitle":432,"heroImage":25982,"ctaButton":455,"ctaLink":456},[411],{"data":25968,"content":25969,"nodeType":74},{},[25970,25976],{"data":25971,"content":25972,"nodeType":424},{},[25973],{"data":25974,"marks":25975,"value":423,"nodeType":82},{},[],{"data":25977,"content":25978,"nodeType":87},{},[25979],{"data":25980,"marks":25981,"value":431,"nodeType":82},{},[],{"metadata":25983,"sys":25986,"fields":25991},{"tags":25984,"concepts":25985},[],[],{"space":25987,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":25989,"publishedVersion":62,"revision":44,"locale":29},{"sys":25988},{"type":12,"linkType":13,"id":14},{"sys":25990},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":25992},{"url":447,"details":25993,"fileName":453,"contentType":454},{"size":449,"image":25994},{"width":451,"height":452},{"sys":25996,"fields":25999},{"id":25997,"createdAt":25998},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":26000,"slug":26001,"articleIntro":26000,"category":26002},"206 - Droit au bail","compte-206-droit-au-bail",[26003],{"metadata":26004,"sys":26007,"fields":26014},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26010,"publishedVersion":402,"revision":62,"contentType":26012,"locale":29},{"sys":26009},{"type":12,"linkType":13,"id":14},{"sys":26011},{"id":21,"type":12,"linkType":22},{"sys":26013},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26015,"metaTitle":412,"metaDescription":413,"mainTitle":26016,"subtitle":432,"heroImage":26031,"ctaButton":455,"ctaLink":456},[411],{"data":26017,"content":26018,"nodeType":74},{},[26019,26025],{"data":26020,"content":26021,"nodeType":424},{},[26022],{"data":26023,"marks":26024,"value":423,"nodeType":82},{},[],{"data":26026,"content":26027,"nodeType":87},{},[26028],{"data":26029,"marks":26030,"value":431,"nodeType":82},{},[],{"metadata":26032,"sys":26035,"fields":26040},{"tags":26033,"concepts":26034},[],[],{"space":26036,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26038,"publishedVersion":62,"revision":44,"locale":29},{"sys":26037},{"type":12,"linkType":13,"id":14},{"sys":26039},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26041},{"url":447,"details":26042,"fileName":453,"contentType":454},{"size":449,"image":26043},{"width":451,"height":452},{"sys":26045,"fields":26048},{"id":26046,"createdAt":26047},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":26049,"slug":26050,"articleIntro":26049,"category":26051},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[26052],{"metadata":26053,"sys":26056,"fields":26063},{"tags":26054,"concepts":26055},[],[],{"space":26057,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26059,"publishedVersion":402,"revision":62,"contentType":26061,"locale":29},{"sys":26058},{"type":12,"linkType":13,"id":14},{"sys":26060},{"id":21,"type":12,"linkType":22},{"sys":26062},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26064,"metaTitle":412,"metaDescription":413,"mainTitle":26065,"subtitle":432,"heroImage":26080,"ctaButton":455,"ctaLink":456},[411],{"data":26066,"content":26067,"nodeType":74},{},[26068,26074],{"data":26069,"content":26070,"nodeType":424},{},[26071],{"data":26072,"marks":26073,"value":423,"nodeType":82},{},[],{"data":26075,"content":26076,"nodeType":87},{},[26077],{"data":26078,"marks":26079,"value":431,"nodeType":82},{},[],{"metadata":26081,"sys":26084,"fields":26089},{"tags":26082,"concepts":26083},[],[],{"space":26085,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26087,"publishedVersion":62,"revision":44,"locale":29},{"sys":26086},{"type":12,"linkType":13,"id":14},{"sys":26088},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26090},{"url":447,"details":26091,"fileName":453,"contentType":454},{"size":449,"image":26092},{"width":451,"height":452},{"sys":26094,"fields":26097},{"id":26095,"createdAt":26096},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":26098,"slug":26099,"articleIntro":-1,"category":26100},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[26101],{"metadata":26102,"sys":26105,"fields":26112},{"tags":26103,"concepts":26104},[],[],{"space":26106,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26108,"publishedVersion":402,"revision":62,"contentType":26110,"locale":29},{"sys":26107},{"type":12,"linkType":13,"id":14},{"sys":26109},{"id":21,"type":12,"linkType":22},{"sys":26111},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26113,"metaTitle":412,"metaDescription":413,"mainTitle":26114,"subtitle":432,"heroImage":26129,"ctaButton":455,"ctaLink":456},[411],{"data":26115,"content":26116,"nodeType":74},{},[26117,26123],{"data":26118,"content":26119,"nodeType":424},{},[26120],{"data":26121,"marks":26122,"value":423,"nodeType":82},{},[],{"data":26124,"content":26125,"nodeType":87},{},[26126],{"data":26127,"marks":26128,"value":431,"nodeType":82},{},[],{"metadata":26130,"sys":26133,"fields":26138},{"tags":26131,"concepts":26132},[],[],{"space":26134,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26136,"publishedVersion":62,"revision":44,"locale":29},{"sys":26135},{"type":12,"linkType":13,"id":14},{"sys":26137},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26139},{"url":447,"details":26140,"fileName":453,"contentType":454},{"size":449,"image":26141},{"width":451,"height":452},{"sys":26143,"fields":26146},{"id":26144,"createdAt":26145},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":26147,"slug":26148,"articleIntro":-1,"category":26149},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[26150],{"metadata":26151,"sys":26154,"fields":26161},{"tags":26152,"concepts":26153},[],[],{"space":26155,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26157,"publishedVersion":402,"revision":62,"contentType":26159,"locale":29},{"sys":26156},{"type":12,"linkType":13,"id":14},{"sys":26158},{"id":21,"type":12,"linkType":22},{"sys":26160},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26162,"metaTitle":412,"metaDescription":413,"mainTitle":26163,"subtitle":432,"heroImage":26178,"ctaButton":455,"ctaLink":456},[411],{"data":26164,"content":26165,"nodeType":74},{},[26166,26172],{"data":26167,"content":26168,"nodeType":424},{},[26169],{"data":26170,"marks":26171,"value":423,"nodeType":82},{},[],{"data":26173,"content":26174,"nodeType":87},{},[26175],{"data":26176,"marks":26177,"value":431,"nodeType":82},{},[],{"metadata":26179,"sys":26182,"fields":26187},{"tags":26180,"concepts":26181},[],[],{"space":26183,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26185,"publishedVersion":62,"revision":44,"locale":29},{"sys":26184},{"type":12,"linkType":13,"id":14},{"sys":26186},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26188},{"url":447,"details":26189,"fileName":453,"contentType":454},{"size":449,"image":26190},{"width":451,"height":452},{"sys":26192,"fields":26195},{"id":26193,"createdAt":26194},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":26196,"slug":26197,"articleIntro":26196,"category":26198},"Compte 53 - Caisse","compte-53-caisse",[26199],{"metadata":26200,"sys":26203,"fields":26210},{"tags":26201,"concepts":26202},[],[],{"space":26204,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26206,"publishedVersion":402,"revision":62,"contentType":26208,"locale":29},{"sys":26205},{"type":12,"linkType":13,"id":14},{"sys":26207},{"id":21,"type":12,"linkType":22},{"sys":26209},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26211,"metaTitle":412,"metaDescription":413,"mainTitle":26212,"subtitle":432,"heroImage":26227,"ctaButton":455,"ctaLink":456},[411],{"data":26213,"content":26214,"nodeType":74},{},[26215,26221],{"data":26216,"content":26217,"nodeType":424},{},[26218],{"data":26219,"marks":26220,"value":423,"nodeType":82},{},[],{"data":26222,"content":26223,"nodeType":87},{},[26224],{"data":26225,"marks":26226,"value":431,"nodeType":82},{},[],{"metadata":26228,"sys":26231,"fields":26236},{"tags":26229,"concepts":26230},[],[],{"space":26232,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26234,"publishedVersion":62,"revision":44,"locale":29},{"sys":26233},{"type":12,"linkType":13,"id":14},{"sys":26235},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26237},{"url":447,"details":26238,"fileName":453,"contentType":454},{"size":449,"image":26239},{"width":451,"height":452},{"sys":26241,"fields":26244},{"id":26242,"createdAt":26243},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":26245,"slug":26246,"articleIntro":26247,"category":26248},"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.",[26249],{"metadata":26250,"sys":26253,"fields":26260},{"tags":26251,"concepts":26252},[],[],{"space":26254,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26256,"publishedVersion":402,"revision":62,"contentType":26258,"locale":29},{"sys":26255},{"type":12,"linkType":13,"id":14},{"sys":26257},{"id":21,"type":12,"linkType":22},{"sys":26259},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26261,"metaTitle":412,"metaDescription":413,"mainTitle":26262,"subtitle":432,"heroImage":26277,"ctaButton":455,"ctaLink":456},[411],{"data":26263,"content":26264,"nodeType":74},{},[26265,26271],{"data":26266,"content":26267,"nodeType":424},{},[26268],{"data":26269,"marks":26270,"value":423,"nodeType":82},{},[],{"data":26272,"content":26273,"nodeType":87},{},[26274],{"data":26275,"marks":26276,"value":431,"nodeType":82},{},[],{"metadata":26278,"sys":26281,"fields":26286},{"tags":26279,"concepts":26280},[],[],{"space":26282,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26284,"publishedVersion":62,"revision":44,"locale":29},{"sys":26283},{"type":12,"linkType":13,"id":14},{"sys":26285},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26287},{"url":447,"details":26288,"fileName":453,"contentType":454},{"size":449,"image":26289},{"width":451,"height":452},{"sys":26291,"fields":26294},{"id":26292,"createdAt":26293},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":26295,"slug":26296,"articleIntro":26295,"category":26297},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[26298],{"metadata":26299,"sys":26302,"fields":26309},{"tags":26300,"concepts":26301},[],[],{"space":26303,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26305,"publishedVersion":402,"revision":62,"contentType":26307,"locale":29},{"sys":26304},{"type":12,"linkType":13,"id":14},{"sys":26306},{"id":21,"type":12,"linkType":22},{"sys":26308},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26310,"metaTitle":412,"metaDescription":413,"mainTitle":26311,"subtitle":432,"heroImage":26326,"ctaButton":455,"ctaLink":456},[411],{"data":26312,"content":26313,"nodeType":74},{},[26314,26320],{"data":26315,"content":26316,"nodeType":424},{},[26317],{"data":26318,"marks":26319,"value":423,"nodeType":82},{},[],{"data":26321,"content":26322,"nodeType":87},{},[26323],{"data":26324,"marks":26325,"value":431,"nodeType":82},{},[],{"metadata":26327,"sys":26330,"fields":26335},{"tags":26328,"concepts":26329},[],[],{"space":26331,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26333,"publishedVersion":62,"revision":44,"locale":29},{"sys":26332},{"type":12,"linkType":13,"id":14},{"sys":26334},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26336},{"url":447,"details":26337,"fileName":453,"contentType":454},{"size":449,"image":26338},{"width":451,"height":452},{"sys":26340,"fields":26343},{"id":26341,"createdAt":26342},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":26344,"slug":26345,"articleIntro":26344,"category":26346},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[26347],{"metadata":26348,"sys":26351,"fields":26358},{"tags":26349,"concepts":26350},[],[],{"space":26352,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26354,"publishedVersion":402,"revision":62,"contentType":26356,"locale":29},{"sys":26353},{"type":12,"linkType":13,"id":14},{"sys":26355},{"id":21,"type":12,"linkType":22},{"sys":26357},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26359,"metaTitle":412,"metaDescription":413,"mainTitle":26360,"subtitle":432,"heroImage":26375,"ctaButton":455,"ctaLink":456},[411],{"data":26361,"content":26362,"nodeType":74},{},[26363,26369],{"data":26364,"content":26365,"nodeType":424},{},[26366],{"data":26367,"marks":26368,"value":423,"nodeType":82},{},[],{"data":26370,"content":26371,"nodeType":87},{},[26372],{"data":26373,"marks":26374,"value":431,"nodeType":82},{},[],{"metadata":26376,"sys":26379,"fields":26384},{"tags":26377,"concepts":26378},[],[],{"space":26380,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26382,"publishedVersion":62,"revision":44,"locale":29},{"sys":26381},{"type":12,"linkType":13,"id":14},{"sys":26383},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26385},{"url":447,"details":26386,"fileName":453,"contentType":454},{"size":449,"image":26387},{"width":451,"height":452},{"sys":26389,"fields":26392},{"id":26390,"createdAt":26391},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":26393,"slug":26394,"articleIntro":-1,"category":26395},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[26396],{"metadata":26397,"sys":26400,"fields":26407},{"tags":26398,"concepts":26399},[],[],{"space":26401,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26403,"publishedVersion":402,"revision":62,"contentType":26405,"locale":29},{"sys":26402},{"type":12,"linkType":13,"id":14},{"sys":26404},{"id":21,"type":12,"linkType":22},{"sys":26406},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26408,"metaTitle":412,"metaDescription":413,"mainTitle":26409,"subtitle":432,"heroImage":26424,"ctaButton":455,"ctaLink":456},[411],{"data":26410,"content":26411,"nodeType":74},{},[26412,26418],{"data":26413,"content":26414,"nodeType":424},{},[26415],{"data":26416,"marks":26417,"value":423,"nodeType":82},{},[],{"data":26419,"content":26420,"nodeType":87},{},[26421],{"data":26422,"marks":26423,"value":431,"nodeType":82},{},[],{"metadata":26425,"sys":26428,"fields":26433},{"tags":26426,"concepts":26427},[],[],{"space":26429,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26431,"publishedVersion":62,"revision":44,"locale":29},{"sys":26430},{"type":12,"linkType":13,"id":14},{"sys":26432},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26434},{"url":447,"details":26435,"fileName":453,"contentType":454},{"size":449,"image":26436},{"width":451,"height":452},{"sys":26438,"fields":26441},{"id":26439,"createdAt":26440},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":26442,"slug":26443,"articleIntro":26442,"category":26444},"Compte 451 - Groupe","compte-451-groupe",[26445],{"metadata":26446,"sys":26449,"fields":26456},{"tags":26447,"concepts":26448},[],[],{"space":26450,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26452,"publishedVersion":402,"revision":62,"contentType":26454,"locale":29},{"sys":26451},{"type":12,"linkType":13,"id":14},{"sys":26453},{"id":21,"type":12,"linkType":22},{"sys":26455},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26457,"metaTitle":412,"metaDescription":413,"mainTitle":26458,"subtitle":432,"heroImage":26473,"ctaButton":455,"ctaLink":456},[411],{"data":26459,"content":26460,"nodeType":74},{},[26461,26467],{"data":26462,"content":26463,"nodeType":424},{},[26464],{"data":26465,"marks":26466,"value":423,"nodeType":82},{},[],{"data":26468,"content":26469,"nodeType":87},{},[26470],{"data":26471,"marks":26472,"value":431,"nodeType":82},{},[],{"metadata":26474,"sys":26477,"fields":26482},{"tags":26475,"concepts":26476},[],[],{"space":26478,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26480,"publishedVersion":62,"revision":44,"locale":29},{"sys":26479},{"type":12,"linkType":13,"id":14},{"sys":26481},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26483},{"url":447,"details":26484,"fileName":453,"contentType":454},{"size":449,"image":26485},{"width":451,"height":452},{"sys":26487,"fields":26490},{"id":26488,"createdAt":26489},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":26491,"slug":26492,"articleIntro":26491,"category":26493},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[26494],{"metadata":26495,"sys":26498,"fields":26505},{"tags":26496,"concepts":26497},[],[],{"space":26499,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26501,"publishedVersion":402,"revision":62,"contentType":26503,"locale":29},{"sys":26500},{"type":12,"linkType":13,"id":14},{"sys":26502},{"id":21,"type":12,"linkType":22},{"sys":26504},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26506,"metaTitle":412,"metaDescription":413,"mainTitle":26507,"subtitle":432,"heroImage":26522,"ctaButton":455,"ctaLink":456},[411],{"data":26508,"content":26509,"nodeType":74},{},[26510,26516],{"data":26511,"content":26512,"nodeType":424},{},[26513],{"data":26514,"marks":26515,"value":423,"nodeType":82},{},[],{"data":26517,"content":26518,"nodeType":87},{},[26519],{"data":26520,"marks":26521,"value":431,"nodeType":82},{},[],{"metadata":26523,"sys":26526,"fields":26531},{"tags":26524,"concepts":26525},[],[],{"space":26527,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26529,"publishedVersion":62,"revision":44,"locale":29},{"sys":26528},{"type":12,"linkType":13,"id":14},{"sys":26530},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26532},{"url":447,"details":26533,"fileName":453,"contentType":454},{"size":449,"image":26534},{"width":451,"height":452},{"sys":26536,"fields":26539},{"id":26537,"createdAt":26538},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":26540,"slug":26541,"articleIntro":-1,"category":26542},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[26543],{"metadata":26544,"sys":26547,"fields":26554},{"tags":26545,"concepts":26546},[],[],{"space":26548,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26550,"publishedVersion":402,"revision":62,"contentType":26552,"locale":29},{"sys":26549},{"type":12,"linkType":13,"id":14},{"sys":26551},{"id":21,"type":12,"linkType":22},{"sys":26553},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26555,"metaTitle":412,"metaDescription":413,"mainTitle":26556,"subtitle":432,"heroImage":26571,"ctaButton":455,"ctaLink":456},[411],{"data":26557,"content":26558,"nodeType":74},{},[26559,26565],{"data":26560,"content":26561,"nodeType":424},{},[26562],{"data":26563,"marks":26564,"value":423,"nodeType":82},{},[],{"data":26566,"content":26567,"nodeType":87},{},[26568],{"data":26569,"marks":26570,"value":431,"nodeType":82},{},[],{"metadata":26572,"sys":26575,"fields":26580},{"tags":26573,"concepts":26574},[],[],{"space":26576,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26578,"publishedVersion":62,"revision":44,"locale":29},{"sys":26577},{"type":12,"linkType":13,"id":14},{"sys":26579},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26581},{"url":447,"details":26582,"fileName":453,"contentType":454},{"size":449,"image":26583},{"width":451,"height":452},{"sys":26585,"fields":26588},{"id":26586,"createdAt":26587},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":26589,"slug":26590,"articleIntro":26589,"category":26591},"698 - Intégration fiscale","compte-698-integration-fiscale",[26592],{"metadata":26593,"sys":26596,"fields":26603},{"tags":26594,"concepts":26595},[],[],{"space":26597,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26599,"publishedVersion":402,"revision":62,"contentType":26601,"locale":29},{"sys":26598},{"type":12,"linkType":13,"id":14},{"sys":26600},{"id":21,"type":12,"linkType":22},{"sys":26602},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26604,"metaTitle":412,"metaDescription":413,"mainTitle":26605,"subtitle":432,"heroImage":26620,"ctaButton":455,"ctaLink":456},[411],{"data":26606,"content":26607,"nodeType":74},{},[26608,26614],{"data":26609,"content":26610,"nodeType":424},{},[26611],{"data":26612,"marks":26613,"value":423,"nodeType":82},{},[],{"data":26615,"content":26616,"nodeType":87},{},[26617],{"data":26618,"marks":26619,"value":431,"nodeType":82},{},[],{"metadata":26621,"sys":26624,"fields":26629},{"tags":26622,"concepts":26623},[],[],{"space":26625,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26627,"publishedVersion":62,"revision":44,"locale":29},{"sys":26626},{"type":12,"linkType":13,"id":14},{"sys":26628},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26630},{"url":447,"details":26631,"fileName":453,"contentType":454},{"size":449,"image":26632},{"width":451,"height":452},{"sys":26634,"fields":26637},{"id":26635,"createdAt":26636},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":26638,"slug":26639,"articleIntro":-1,"category":26640},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[26641],{"metadata":26642,"sys":26645,"fields":26652},{"tags":26643,"concepts":26644},[],[],{"space":26646,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26648,"publishedVersion":402,"revision":62,"contentType":26650,"locale":29},{"sys":26647},{"type":12,"linkType":13,"id":14},{"sys":26649},{"id":21,"type":12,"linkType":22},{"sys":26651},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26653,"metaTitle":412,"metaDescription":413,"mainTitle":26654,"subtitle":432,"heroImage":26669,"ctaButton":455,"ctaLink":456},[411],{"data":26655,"content":26656,"nodeType":74},{},[26657,26663],{"data":26658,"content":26659,"nodeType":424},{},[26660],{"data":26661,"marks":26662,"value":423,"nodeType":82},{},[],{"data":26664,"content":26665,"nodeType":87},{},[26666],{"data":26667,"marks":26668,"value":431,"nodeType":82},{},[],{"metadata":26670,"sys":26673,"fields":26678},{"tags":26671,"concepts":26672},[],[],{"space":26674,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26676,"publishedVersion":62,"revision":44,"locale":29},{"sys":26675},{"type":12,"linkType":13,"id":14},{"sys":26677},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26679},{"url":447,"details":26680,"fileName":453,"contentType":454},{"size":449,"image":26681},{"width":451,"height":452},{"sys":26683,"fields":26686},{"id":26684,"createdAt":26685},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":26687,"slug":26688,"articleIntro":-1,"category":26689},"Compte 411 - Clients","compte-411-clients",[26690],{"metadata":26691,"sys":26694,"fields":26701},{"tags":26692,"concepts":26693},[],[],{"space":26695,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26697,"publishedVersion":402,"revision":62,"contentType":26699,"locale":29},{"sys":26696},{"type":12,"linkType":13,"id":14},{"sys":26698},{"id":21,"type":12,"linkType":22},{"sys":26700},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26702,"metaTitle":412,"metaDescription":413,"mainTitle":26703,"subtitle":432,"heroImage":26718,"ctaButton":455,"ctaLink":456},[411],{"data":26704,"content":26705,"nodeType":74},{},[26706,26712],{"data":26707,"content":26708,"nodeType":424},{},[26709],{"data":26710,"marks":26711,"value":423,"nodeType":82},{},[],{"data":26713,"content":26714,"nodeType":87},{},[26715],{"data":26716,"marks":26717,"value":431,"nodeType":82},{},[],{"metadata":26719,"sys":26722,"fields":26727},{"tags":26720,"concepts":26721},[],[],{"space":26723,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26725,"publishedVersion":62,"revision":44,"locale":29},{"sys":26724},{"type":12,"linkType":13,"id":14},{"sys":26726},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26728},{"url":447,"details":26729,"fileName":453,"contentType":454},{"size":449,"image":26730},{"width":451,"height":452},{"sys":26732,"fields":26735},{"id":26733,"createdAt":26734},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":26736,"slug":26737,"articleIntro":26736,"category":26738},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[26739],{"metadata":26740,"sys":26743,"fields":26750},{"tags":26741,"concepts":26742},[],[],{"space":26744,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26746,"publishedVersion":402,"revision":62,"contentType":26748,"locale":29},{"sys":26745},{"type":12,"linkType":13,"id":14},{"sys":26747},{"id":21,"type":12,"linkType":22},{"sys":26749},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26751,"metaTitle":412,"metaDescription":413,"mainTitle":26752,"subtitle":432,"heroImage":26767,"ctaButton":455,"ctaLink":456},[411],{"data":26753,"content":26754,"nodeType":74},{},[26755,26761],{"data":26756,"content":26757,"nodeType":424},{},[26758],{"data":26759,"marks":26760,"value":423,"nodeType":82},{},[],{"data":26762,"content":26763,"nodeType":87},{},[26764],{"data":26765,"marks":26766,"value":431,"nodeType":82},{},[],{"metadata":26768,"sys":26771,"fields":26776},{"tags":26769,"concepts":26770},[],[],{"space":26772,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26774,"publishedVersion":62,"revision":44,"locale":29},{"sys":26773},{"type":12,"linkType":13,"id":14},{"sys":26775},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26777},{"url":447,"details":26778,"fileName":453,"contentType":454},{"size":449,"image":26779},{"width":451,"height":452},{"sys":26781,"fields":26784},{"id":26782,"createdAt":26783},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":26785,"slug":26786,"articleIntro":26785,"category":26787},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[26788],{"metadata":26789,"sys":26792,"fields":26799},{"tags":26790,"concepts":26791},[],[],{"space":26793,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26795,"publishedVersion":402,"revision":62,"contentType":26797,"locale":29},{"sys":26794},{"type":12,"linkType":13,"id":14},{"sys":26796},{"id":21,"type":12,"linkType":22},{"sys":26798},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26800,"metaTitle":412,"metaDescription":413,"mainTitle":26801,"subtitle":432,"heroImage":26816,"ctaButton":455,"ctaLink":456},[411],{"data":26802,"content":26803,"nodeType":74},{},[26804,26810],{"data":26805,"content":26806,"nodeType":424},{},[26807],{"data":26808,"marks":26809,"value":423,"nodeType":82},{},[],{"data":26811,"content":26812,"nodeType":87},{},[26813],{"data":26814,"marks":26815,"value":431,"nodeType":82},{},[],{"metadata":26817,"sys":26820,"fields":26825},{"tags":26818,"concepts":26819},[],[],{"space":26821,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26823,"publishedVersion":62,"revision":44,"locale":29},{"sys":26822},{"type":12,"linkType":13,"id":14},{"sys":26824},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26826},{"url":447,"details":26827,"fileName":453,"contentType":454},{"size":449,"image":26828},{"width":451,"height":452},{"sys":26830,"fields":26833},{"id":26831,"createdAt":26832},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":26834,"slug":26835,"articleIntro":26834,"category":26836},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[26837],{"metadata":26838,"sys":26841,"fields":26848},{"tags":26839,"concepts":26840},[],[],{"space":26842,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26844,"publishedVersion":402,"revision":62,"contentType":26846,"locale":29},{"sys":26843},{"type":12,"linkType":13,"id":14},{"sys":26845},{"id":21,"type":12,"linkType":22},{"sys":26847},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26849,"metaTitle":412,"metaDescription":413,"mainTitle":26850,"subtitle":432,"heroImage":26865,"ctaButton":455,"ctaLink":456},[411],{"data":26851,"content":26852,"nodeType":74},{},[26853,26859],{"data":26854,"content":26855,"nodeType":424},{},[26856],{"data":26857,"marks":26858,"value":423,"nodeType":82},{},[],{"data":26860,"content":26861,"nodeType":87},{},[26862],{"data":26863,"marks":26864,"value":431,"nodeType":82},{},[],{"metadata":26866,"sys":26869,"fields":26874},{"tags":26867,"concepts":26868},[],[],{"space":26870,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26872,"publishedVersion":62,"revision":44,"locale":29},{"sys":26871},{"type":12,"linkType":13,"id":14},{"sys":26873},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26875},{"url":447,"details":26876,"fileName":453,"contentType":454},{"size":449,"image":26877},{"width":451,"height":452},{"sys":26879,"fields":26882},{"id":26880,"createdAt":26881},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":26883,"slug":26884,"articleIntro":-1,"category":26885},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[26886],{"metadata":26887,"sys":26890,"fields":26897},{"tags":26888,"concepts":26889},[],[],{"space":26891,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26893,"publishedVersion":402,"revision":62,"contentType":26895,"locale":29},{"sys":26892},{"type":12,"linkType":13,"id":14},{"sys":26894},{"id":21,"type":12,"linkType":22},{"sys":26896},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26898,"metaTitle":412,"metaDescription":413,"mainTitle":26899,"subtitle":432,"heroImage":26914,"ctaButton":455,"ctaLink":456},[411],{"data":26900,"content":26901,"nodeType":74},{},[26902,26908],{"data":26903,"content":26904,"nodeType":424},{},[26905],{"data":26906,"marks":26907,"value":423,"nodeType":82},{},[],{"data":26909,"content":26910,"nodeType":87},{},[26911],{"data":26912,"marks":26913,"value":431,"nodeType":82},{},[],{"metadata":26915,"sys":26918,"fields":26923},{"tags":26916,"concepts":26917},[],[],{"space":26919,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26921,"publishedVersion":62,"revision":44,"locale":29},{"sys":26920},{"type":12,"linkType":13,"id":14},{"sys":26922},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26924},{"url":447,"details":26925,"fileName":453,"contentType":454},{"size":449,"image":26926},{"width":451,"height":452},{"sys":26928,"fields":26931},{"id":26929,"createdAt":26930},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":26932,"slug":26933,"articleIntro":-1,"category":26934},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[26935],{"metadata":26936,"sys":26939,"fields":26946},{"tags":26937,"concepts":26938},[],[],{"space":26940,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26942,"publishedVersion":402,"revision":62,"contentType":26944,"locale":29},{"sys":26941},{"type":12,"linkType":13,"id":14},{"sys":26943},{"id":21,"type":12,"linkType":22},{"sys":26945},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26947,"metaTitle":412,"metaDescription":413,"mainTitle":26948,"subtitle":432,"heroImage":26963,"ctaButton":455,"ctaLink":456},[411],{"data":26949,"content":26950,"nodeType":74},{},[26951,26957],{"data":26952,"content":26953,"nodeType":424},{},[26954],{"data":26955,"marks":26956,"value":423,"nodeType":82},{},[],{"data":26958,"content":26959,"nodeType":87},{},[26960],{"data":26961,"marks":26962,"value":431,"nodeType":82},{},[],{"metadata":26964,"sys":26967,"fields":26972},{"tags":26965,"concepts":26966},[],[],{"space":26968,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":26970,"publishedVersion":62,"revision":44,"locale":29},{"sys":26969},{"type":12,"linkType":13,"id":14},{"sys":26971},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":26973},{"url":447,"details":26974,"fileName":453,"contentType":454},{"size":449,"image":26975},{"width":451,"height":452},{"sys":26977,"fields":26980},{"id":26978,"createdAt":26979},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":26981,"slug":26982,"articleIntro":26981,"category":26983},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[26984],{"metadata":26985,"sys":26988,"fields":26995},{"tags":26986,"concepts":26987},[],[],{"space":26989,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":26991,"publishedVersion":402,"revision":62,"contentType":26993,"locale":29},{"sys":26990},{"type":12,"linkType":13,"id":14},{"sys":26992},{"id":21,"type":12,"linkType":22},{"sys":26994},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":26996,"metaTitle":412,"metaDescription":413,"mainTitle":26997,"subtitle":432,"heroImage":27012,"ctaButton":455,"ctaLink":456},[411],{"data":26998,"content":26999,"nodeType":74},{},[27000,27006],{"data":27001,"content":27002,"nodeType":424},{},[27003],{"data":27004,"marks":27005,"value":423,"nodeType":82},{},[],{"data":27007,"content":27008,"nodeType":87},{},[27009],{"data":27010,"marks":27011,"value":431,"nodeType":82},{},[],{"metadata":27013,"sys":27016,"fields":27021},{"tags":27014,"concepts":27015},[],[],{"space":27017,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27019,"publishedVersion":62,"revision":44,"locale":29},{"sys":27018},{"type":12,"linkType":13,"id":14},{"sys":27020},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27022},{"url":447,"details":27023,"fileName":453,"contentType":454},{"size":449,"image":27024},{"width":451,"height":452},{"sys":27026,"fields":27029},{"id":27027,"createdAt":27028},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":27030,"slug":27031,"articleIntro":27030,"category":27032},"6232 - Echantillons","compte-6232-echantillons",[27033],{"metadata":27034,"sys":27037,"fields":27044},{"tags":27035,"concepts":27036},[],[],{"space":27038,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27040,"publishedVersion":402,"revision":62,"contentType":27042,"locale":29},{"sys":27039},{"type":12,"linkType":13,"id":14},{"sys":27041},{"id":21,"type":12,"linkType":22},{"sys":27043},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27045,"metaTitle":412,"metaDescription":413,"mainTitle":27046,"subtitle":432,"heroImage":27061,"ctaButton":455,"ctaLink":456},[411],{"data":27047,"content":27048,"nodeType":74},{},[27049,27055],{"data":27050,"content":27051,"nodeType":424},{},[27052],{"data":27053,"marks":27054,"value":423,"nodeType":82},{},[],{"data":27056,"content":27057,"nodeType":87},{},[27058],{"data":27059,"marks":27060,"value":431,"nodeType":82},{},[],{"metadata":27062,"sys":27065,"fields":27070},{"tags":27063,"concepts":27064},[],[],{"space":27066,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27068,"publishedVersion":62,"revision":44,"locale":29},{"sys":27067},{"type":12,"linkType":13,"id":14},{"sys":27069},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27071},{"url":447,"details":27072,"fileName":453,"contentType":454},{"size":449,"image":27073},{"width":451,"height":452},{"sys":27075,"fields":27078},{"id":27076,"createdAt":27077},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":27079,"slug":27080,"articleIntro":27079,"category":27081},"6248 - Divers","compte-6248-divers",[27082],{"metadata":27083,"sys":27086,"fields":27093},{"tags":27084,"concepts":27085},[],[],{"space":27087,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27089,"publishedVersion":402,"revision":62,"contentType":27091,"locale":29},{"sys":27088},{"type":12,"linkType":13,"id":14},{"sys":27090},{"id":21,"type":12,"linkType":22},{"sys":27092},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27094,"metaTitle":412,"metaDescription":413,"mainTitle":27095,"subtitle":432,"heroImage":27110,"ctaButton":455,"ctaLink":456},[411],{"data":27096,"content":27097,"nodeType":74},{},[27098,27104],{"data":27099,"content":27100,"nodeType":424},{},[27101],{"data":27102,"marks":27103,"value":423,"nodeType":82},{},[],{"data":27105,"content":27106,"nodeType":87},{},[27107],{"data":27108,"marks":27109,"value":431,"nodeType":82},{},[],{"metadata":27111,"sys":27114,"fields":27119},{"tags":27112,"concepts":27113},[],[],{"space":27115,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27117,"publishedVersion":62,"revision":44,"locale":29},{"sys":27116},{"type":12,"linkType":13,"id":14},{"sys":27118},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27120},{"url":447,"details":27121,"fileName":453,"contentType":454},{"size":449,"image":27122},{"width":451,"height":452},{"sys":27124,"fields":27127},{"id":27125,"createdAt":27126},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":27128,"slug":27129,"articleIntro":27128,"category":27130},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[27131],{"metadata":27132,"sys":27135,"fields":27142},{"tags":27133,"concepts":27134},[],[],{"space":27136,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27138,"publishedVersion":402,"revision":62,"contentType":27140,"locale":29},{"sys":27137},{"type":12,"linkType":13,"id":14},{"sys":27139},{"id":21,"type":12,"linkType":22},{"sys":27141},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27143,"metaTitle":412,"metaDescription":413,"mainTitle":27144,"subtitle":432,"heroImage":27159,"ctaButton":455,"ctaLink":456},[411],{"data":27145,"content":27146,"nodeType":74},{},[27147,27153],{"data":27148,"content":27149,"nodeType":424},{},[27150],{"data":27151,"marks":27152,"value":423,"nodeType":82},{},[],{"data":27154,"content":27155,"nodeType":87},{},[27156],{"data":27157,"marks":27158,"value":431,"nodeType":82},{},[],{"metadata":27160,"sys":27163,"fields":27168},{"tags":27161,"concepts":27162},[],[],{"space":27164,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27166,"publishedVersion":62,"revision":44,"locale":29},{"sys":27165},{"type":12,"linkType":13,"id":14},{"sys":27167},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27169},{"url":447,"details":27170,"fileName":453,"contentType":454},{"size":449,"image":27171},{"width":451,"height":452},{"sys":27173,"fields":27176},{"id":27174,"createdAt":27175},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":27177,"slug":27178,"articleIntro":27179,"category":27180},"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",[27181],{"metadata":27182,"sys":27185,"fields":27192},{"tags":27183,"concepts":27184},[],[],{"space":27186,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27188,"publishedVersion":402,"revision":62,"contentType":27190,"locale":29},{"sys":27187},{"type":12,"linkType":13,"id":14},{"sys":27189},{"id":21,"type":12,"linkType":22},{"sys":27191},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27193,"metaTitle":412,"metaDescription":413,"mainTitle":27194,"subtitle":432,"heroImage":27209,"ctaButton":455,"ctaLink":456},[411],{"data":27195,"content":27196,"nodeType":74},{},[27197,27203],{"data":27198,"content":27199,"nodeType":424},{},[27200],{"data":27201,"marks":27202,"value":423,"nodeType":82},{},[],{"data":27204,"content":27205,"nodeType":87},{},[27206],{"data":27207,"marks":27208,"value":431,"nodeType":82},{},[],{"metadata":27210,"sys":27213,"fields":27218},{"tags":27211,"concepts":27212},[],[],{"space":27214,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27216,"publishedVersion":62,"revision":44,"locale":29},{"sys":27215},{"type":12,"linkType":13,"id":14},{"sys":27217},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27219},{"url":447,"details":27220,"fileName":453,"contentType":454},{"size":449,"image":27221},{"width":451,"height":452},{"sys":27223,"fields":27226},{"id":27224,"createdAt":27225},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":27227,"slug":27228,"articleIntro":27227,"category":27229},"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",[27230],{"metadata":27231,"sys":27234,"fields":27241},{"tags":27232,"concepts":27233},[],[],{"space":27235,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27237,"publishedVersion":402,"revision":62,"contentType":27239,"locale":29},{"sys":27236},{"type":12,"linkType":13,"id":14},{"sys":27238},{"id":21,"type":12,"linkType":22},{"sys":27240},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27242,"metaTitle":412,"metaDescription":413,"mainTitle":27243,"subtitle":432,"heroImage":27258,"ctaButton":455,"ctaLink":456},[411],{"data":27244,"content":27245,"nodeType":74},{},[27246,27252],{"data":27247,"content":27248,"nodeType":424},{},[27249],{"data":27250,"marks":27251,"value":423,"nodeType":82},{},[],{"data":27253,"content":27254,"nodeType":87},{},[27255],{"data":27256,"marks":27257,"value":431,"nodeType":82},{},[],{"metadata":27259,"sys":27262,"fields":27267},{"tags":27260,"concepts":27261},[],[],{"space":27263,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27265,"publishedVersion":62,"revision":44,"locale":29},{"sys":27264},{"type":12,"linkType":13,"id":14},{"sys":27266},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27268},{"url":447,"details":27269,"fileName":453,"contentType":454},{"size":449,"image":27270},{"width":451,"height":452},{"sys":27272,"fields":27275},{"id":27273,"createdAt":27274},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":27276,"slug":27277,"articleIntro":27276,"category":27278},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[27279],{"metadata":27280,"sys":27283,"fields":27290},{"tags":27281,"concepts":27282},[],[],{"space":27284,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27286,"publishedVersion":402,"revision":62,"contentType":27288,"locale":29},{"sys":27285},{"type":12,"linkType":13,"id":14},{"sys":27287},{"id":21,"type":12,"linkType":22},{"sys":27289},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27291,"metaTitle":412,"metaDescription":413,"mainTitle":27292,"subtitle":432,"heroImage":27307,"ctaButton":455,"ctaLink":456},[411],{"data":27293,"content":27294,"nodeType":74},{},[27295,27301],{"data":27296,"content":27297,"nodeType":424},{},[27298],{"data":27299,"marks":27300,"value":423,"nodeType":82},{},[],{"data":27302,"content":27303,"nodeType":87},{},[27304],{"data":27305,"marks":27306,"value":431,"nodeType":82},{},[],{"metadata":27308,"sys":27311,"fields":27316},{"tags":27309,"concepts":27310},[],[],{"space":27312,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27314,"publishedVersion":62,"revision":44,"locale":29},{"sys":27313},{"type":12,"linkType":13,"id":14},{"sys":27315},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27317},{"url":447,"details":27318,"fileName":453,"contentType":454},{"size":449,"image":27319},{"width":451,"height":452},{"sys":27321,"fields":27324},{"id":27322,"createdAt":27323},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":27325,"slug":27326,"articleIntro":27325,"category":27327},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[27328],{"metadata":27329,"sys":27332,"fields":27339},{"tags":27330,"concepts":27331},[],[],{"space":27333,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27335,"publishedVersion":402,"revision":62,"contentType":27337,"locale":29},{"sys":27334},{"type":12,"linkType":13,"id":14},{"sys":27336},{"id":21,"type":12,"linkType":22},{"sys":27338},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27340,"metaTitle":412,"metaDescription":413,"mainTitle":27341,"subtitle":432,"heroImage":27356,"ctaButton":455,"ctaLink":456},[411],{"data":27342,"content":27343,"nodeType":74},{},[27344,27350],{"data":27345,"content":27346,"nodeType":424},{},[27347],{"data":27348,"marks":27349,"value":423,"nodeType":82},{},[],{"data":27351,"content":27352,"nodeType":87},{},[27353],{"data":27354,"marks":27355,"value":431,"nodeType":82},{},[],{"metadata":27357,"sys":27360,"fields":27365},{"tags":27358,"concepts":27359},[],[],{"space":27361,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27363,"publishedVersion":62,"revision":44,"locale":29},{"sys":27362},{"type":12,"linkType":13,"id":14},{"sys":27364},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27366},{"url":447,"details":27367,"fileName":453,"contentType":454},{"size":449,"image":27368},{"width":451,"height":452},{"sys":27370,"fields":27373},{"id":27371,"createdAt":27372},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":27374,"slug":27375,"articleIntro":27374,"category":27376},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[27377],{"metadata":27378,"sys":27381,"fields":27388},{"tags":27379,"concepts":27380},[],[],{"space":27382,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27384,"publishedVersion":402,"revision":62,"contentType":27386,"locale":29},{"sys":27383},{"type":12,"linkType":13,"id":14},{"sys":27385},{"id":21,"type":12,"linkType":22},{"sys":27387},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27389,"metaTitle":412,"metaDescription":413,"mainTitle":27390,"subtitle":432,"heroImage":27405,"ctaButton":455,"ctaLink":456},[411],{"data":27391,"content":27392,"nodeType":74},{},[27393,27399],{"data":27394,"content":27395,"nodeType":424},{},[27396],{"data":27397,"marks":27398,"value":423,"nodeType":82},{},[],{"data":27400,"content":27401,"nodeType":87},{},[27402],{"data":27403,"marks":27404,"value":431,"nodeType":82},{},[],{"metadata":27406,"sys":27409,"fields":27414},{"tags":27407,"concepts":27408},[],[],{"space":27410,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27412,"publishedVersion":62,"revision":44,"locale":29},{"sys":27411},{"type":12,"linkType":13,"id":14},{"sys":27413},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27415},{"url":447,"details":27416,"fileName":453,"contentType":454},{"size":449,"image":27417},{"width":451,"height":452},{"sys":27419,"fields":27422},{"id":27420,"createdAt":27421},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":27423,"slug":27424,"articleIntro":-1,"category":27425},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[27426],{"metadata":27427,"sys":27430,"fields":27437},{"tags":27428,"concepts":27429},[],[],{"space":27431,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27433,"publishedVersion":402,"revision":62,"contentType":27435,"locale":29},{"sys":27432},{"type":12,"linkType":13,"id":14},{"sys":27434},{"id":21,"type":12,"linkType":22},{"sys":27436},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27438,"metaTitle":412,"metaDescription":413,"mainTitle":27439,"subtitle":432,"heroImage":27454,"ctaButton":455,"ctaLink":456},[411],{"data":27440,"content":27441,"nodeType":74},{},[27442,27448],{"data":27443,"content":27444,"nodeType":424},{},[27445],{"data":27446,"marks":27447,"value":423,"nodeType":82},{},[],{"data":27449,"content":27450,"nodeType":87},{},[27451],{"data":27452,"marks":27453,"value":431,"nodeType":82},{},[],{"metadata":27455,"sys":27458,"fields":27463},{"tags":27456,"concepts":27457},[],[],{"space":27459,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27461,"publishedVersion":62,"revision":44,"locale":29},{"sys":27460},{"type":12,"linkType":13,"id":14},{"sys":27462},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27464},{"url":447,"details":27465,"fileName":453,"contentType":454},{"size":449,"image":27466},{"width":451,"height":452},{"sys":27468,"fields":27471},{"id":27469,"createdAt":27470},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":27472,"slug":27473,"articleIntro":27472,"category":27474},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[27475],{"metadata":27476,"sys":27479,"fields":27486},{"tags":27477,"concepts":27478},[],[],{"space":27480,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27482,"publishedVersion":402,"revision":62,"contentType":27484,"locale":29},{"sys":27481},{"type":12,"linkType":13,"id":14},{"sys":27483},{"id":21,"type":12,"linkType":22},{"sys":27485},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27487,"metaTitle":412,"metaDescription":413,"mainTitle":27488,"subtitle":432,"heroImage":27503,"ctaButton":455,"ctaLink":456},[411],{"data":27489,"content":27490,"nodeType":74},{},[27491,27497],{"data":27492,"content":27493,"nodeType":424},{},[27494],{"data":27495,"marks":27496,"value":423,"nodeType":82},{},[],{"data":27498,"content":27499,"nodeType":87},{},[27500],{"data":27501,"marks":27502,"value":431,"nodeType":82},{},[],{"metadata":27504,"sys":27507,"fields":27512},{"tags":27505,"concepts":27506},[],[],{"space":27508,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27510,"publishedVersion":62,"revision":44,"locale":29},{"sys":27509},{"type":12,"linkType":13,"id":14},{"sys":27511},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27513},{"url":447,"details":27514,"fileName":453,"contentType":454},{"size":449,"image":27515},{"width":451,"height":452},{"sys":27517,"fields":27520},{"id":27518,"createdAt":27519},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":27521,"slug":27522,"articleIntro":27521,"category":27523},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[27524],{"metadata":27525,"sys":27528,"fields":27535},{"tags":27526,"concepts":27527},[],[],{"space":27529,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27531,"publishedVersion":402,"revision":62,"contentType":27533,"locale":29},{"sys":27530},{"type":12,"linkType":13,"id":14},{"sys":27532},{"id":21,"type":12,"linkType":22},{"sys":27534},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27536,"metaTitle":412,"metaDescription":413,"mainTitle":27537,"subtitle":432,"heroImage":27552,"ctaButton":455,"ctaLink":456},[411],{"data":27538,"content":27539,"nodeType":74},{},[27540,27546],{"data":27541,"content":27542,"nodeType":424},{},[27543],{"data":27544,"marks":27545,"value":423,"nodeType":82},{},[],{"data":27547,"content":27548,"nodeType":87},{},[27549],{"data":27550,"marks":27551,"value":431,"nodeType":82},{},[],{"metadata":27553,"sys":27556,"fields":27561},{"tags":27554,"concepts":27555},[],[],{"space":27557,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27559,"publishedVersion":62,"revision":44,"locale":29},{"sys":27558},{"type":12,"linkType":13,"id":14},{"sys":27560},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27562},{"url":447,"details":27563,"fileName":453,"contentType":454},{"size":449,"image":27564},{"width":451,"height":452},{"sys":27566,"fields":27569},{"id":27567,"createdAt":27568},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":27570,"slug":27571,"articleIntro":-1,"category":27572},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[27573],{"metadata":27574,"sys":27577,"fields":27584},{"tags":27575,"concepts":27576},[],[],{"space":27578,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27580,"publishedVersion":402,"revision":62,"contentType":27582,"locale":29},{"sys":27579},{"type":12,"linkType":13,"id":14},{"sys":27581},{"id":21,"type":12,"linkType":22},{"sys":27583},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27585,"metaTitle":412,"metaDescription":413,"mainTitle":27586,"subtitle":432,"heroImage":27601,"ctaButton":455,"ctaLink":456},[411],{"data":27587,"content":27588,"nodeType":74},{},[27589,27595],{"data":27590,"content":27591,"nodeType":424},{},[27592],{"data":27593,"marks":27594,"value":423,"nodeType":82},{},[],{"data":27596,"content":27597,"nodeType":87},{},[27598],{"data":27599,"marks":27600,"value":431,"nodeType":82},{},[],{"metadata":27602,"sys":27605,"fields":27610},{"tags":27603,"concepts":27604},[],[],{"space":27606,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27608,"publishedVersion":62,"revision":44,"locale":29},{"sys":27607},{"type":12,"linkType":13,"id":14},{"sys":27609},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27611},{"url":447,"details":27612,"fileName":453,"contentType":454},{"size":449,"image":27613},{"width":451,"height":452},{"sys":27615,"fields":27618},{"id":27616,"createdAt":27617},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":27619,"slug":27620,"articleIntro":-1,"category":27621},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[27622],{"metadata":27623,"sys":27626,"fields":27633},{"tags":27624,"concepts":27625},[],[],{"space":27627,"id":397,"type":16,"createdAt":398,"updatedAt":399,"environment":27629,"publishedVersion":402,"revision":62,"contentType":27631,"locale":29},{"sys":27628},{"type":12,"linkType":13,"id":14},{"sys":27630},{"id":21,"type":12,"linkType":22},{"sys":27632},{"type":12,"linkType":27,"id":405},{"contentfulName":407,"modelCategoryName":408,"slug":409,"contentTypeSlug":27634,"metaTitle":412,"metaDescription":413,"mainTitle":27635,"subtitle":432,"heroImage":27650,"ctaButton":455,"ctaLink":456},[411],{"data":27636,"content":27637,"nodeType":74},{},[27638,27644],{"data":27639,"content":27640,"nodeType":424},{},[27641],{"data":27642,"marks":27643,"value":423,"nodeType":82},{},[],{"data":27645,"content":27646,"nodeType":87},{},[27647],{"data":27648,"marks":27649,"value":431,"nodeType":82},{},[],{"metadata":27651,"sys":27654,"fields":27659},{"tags":27652,"concepts":27653},[],[],{"space":27655,"id":440,"type":58,"createdAt":441,"updatedAt":441,"environment":27657,"publishedVersion":62,"revision":44,"locale":29},{"sys":27656},{"type":12,"linkType":13,"id":14},{"sys":27658},{"id":21,"type":12,"linkType":22},{"title":445,"description":431,"file":27660},{"url":447,"details":27661,"fileName":453,"contentType":454},{"size":449,"image":27662},{"width":451,"height":452},1780321840683]