[{"data":1,"prerenderedAt":27820},["ShallowReactive",2],{"tip-plan-comptable-compte-622-remuneration-dintermediaires-et-honoraires":3,"plan-comptable-compte-622-remuneration-dintermediaires-et-honoraires-similars":614},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-622-remuneration-dintermediaires-et-honoraires",{"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","6dBIdddy8lxkdNGousbdiq","Entry","2025-04-25T13:19:32.161Z","2025-07-11T08:22:40.424Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",38,4,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":73,"slug":546,"faq_structured_data":127,"category":547},"Compte 622 - Rémunération d'intermédiaires et honoraires","Compte 622 : enregistrement des commissions, honoraires et frais d’intermédiaires versés à des tiers externes à l’entreprise pour des prestations intellectuelles ou de conseil.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":72},"Nader Zaim",{"metadata":52,"sys":55,"fields":63},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":24,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},{"title":50,"description":50,"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",{},[77,86,94,101,129,135,142,159,166,289,295,302,393,399,406,413,476,483,489,497,540],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","À quoi sert le compte 622 en comptabilité ?",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 622 permet d'enregistrer les charges liées aux rémunérations versées à des intermédiaires et aux honoraires de prestataires externes.",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"",[],{},{"nodeType":102,"data":103,"content":128},"embedded-entry-block",{"target":104},{"metadata":105,"sys":108,"fields":119},{"tags":106,"concepts":107},[],[],{"space":109,"id":111,"type":16,"createdAt":112,"updatedAt":112,"environment":113,"publishedVersion":115,"revision":45,"contentType":116,"locale":29},{"sys":110},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":114},{"id":21,"type":12,"linkType":22},15,{"sys":117},{"type":12,"linkType":27,"id":118},"demoBanner",{"contentfulName":120,"backgroundColor":121,"variant":122,"title":123,"subtitle":124,"ctaText":125,"ctaLink":126,"steps":127},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":98,"marks":133,"data":134},[],{},{"nodeType":78,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Quand utiliser le compte 622 ?",[],{},{"nodeType":87,"data":143,"content":144},{},[145,149,155],{"nodeType":82,"value":146,"marks":147,"data":148},"Le ",[],{},{"nodeType":82,"value":150,"marks":151,"data":154},"compte 622",[152],{"type":153},"bold",{},{"nodeType":82,"value":156,"marks":157,"data":158}," regroupe les charges liées à la rémunération de personnes ou d’organismes extérieurs à l’entreprise pour des missions ponctuelles ou régulières de nature intellectuelle, de conseil, d’entremise, de représentation ou d’assistance.",[],{},{"nodeType":87,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Ce compte se divise en plusieurs sous-comptes pour préciser la nature de la prestation :",[],{},{"nodeType":167,"data":168,"content":169},"unordered-list",{},[170,198,223,238,264],{"nodeType":171,"data":172,"content":173},"list-item",{},[174],{"nodeType":87,"data":175,"content":176},{},[177,182,186,195],{"nodeType":82,"value":178,"marks":179,"data":181},"Le sous-compte 6221 ",[180],{"type":153},{},{"nodeType":82,"value":183,"marks":184,"data":185},": ",[],{},{"nodeType":187,"data":188,"content":190},"hyperlink",{"uri":189},"/fr/fiches-pratiques/plan-comptable/compte-6221-commissions-et-courtages-sur-achats",[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Commissions de représentants",[],{},{"nodeType":82,"value":98,"marks":196,"data":197},[],{},{"nodeType":171,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204,209,212,220],{"nodeType":82,"value":205,"marks":206,"data":208},"Le sous-compte 6222 ",[207],{"type":153},{},{"nodeType":82,"value":183,"marks":210,"data":211},[],{},{"nodeType":187,"data":213,"content":215},{"uri":214},"/fr/fiches-pratiques/plan-comptable/compte-6222-commissions-et-courtages-sur-ventes",[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Commissions d’apporteurs d’affaires",[],{},{"nodeType":82,"value":98,"marks":221,"data":222},[],{},{"nodeType":171,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229,234],{"nodeType":82,"value":230,"marks":231,"data":233},"Le sous-compte 6224 ",[232],{"type":153},{},{"nodeType":82,"value":235,"marks":236,"data":237},": Rémunérations d’intermédiaires divers",[],{},{"nodeType":171,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244,249,252,260],{"nodeType":82,"value":245,"marks":246,"data":248},"Le sous-compte 6226 ",[247],{"type":153},{},{"nodeType":82,"value":183,"marks":250,"data":251},[],{},{"nodeType":187,"data":253,"content":255},{"uri":254},"/fr/fiches-pratiques/plan-comptable/compte-6226-honoraires",[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Honoraires",[],{},{"nodeType":82,"value":261,"marks":262,"data":263}," (experts-comptables, avocats, conseils, consultants…)",[],{},{"nodeType":171,"data":265,"content":266},{},[267],{"nodeType":87,"data":268,"content":269},{},[270,275,278,286],{"nodeType":82,"value":271,"marks":272,"data":274},"Le sous-compte 6227 ",[273],{"type":153},{},{"nodeType":82,"value":183,"marks":276,"data":277},[],{},{"nodeType":187,"data":279,"content":281},{"uri":280},"/fr/fiches-pratiques/plan-comptable/compte-6227-frais-d-actes-et-de-contentieux",[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Frais d’actes et de contentieux",[],{},{"nodeType":82,"value":98,"marks":287,"data":288},[],{},{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":98,"marks":293,"data":294},[],{},{"nodeType":78,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Exemples d’utilisation du compte 622",[],{},{"nodeType":167,"data":303,"content":304},{},[305,336,355,374],{"nodeType":171,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311,315,320,324,332],{"nodeType":82,"value":312,"marks":313,"data":314},"Paiement des commissions",[],{},{"nodeType":82,"value":316,"marks":317,"data":319}," ",[318],{"type":153},{},{"nodeType":82,"value":321,"marks":322,"data":323},"et ",[],{},{"nodeType":187,"data":325,"content":327},{"uri":326},"/fr/fiches-pratiques/facturation/facture-apporteurs-daffaires-modele-pour-professionnel-et-auto-entrepreneur",[328],{"nodeType":82,"value":329,"marks":330,"data":331},"facturation à un apporteur d'affaires",[],{},{"nodeType":82,"value":333,"marks":334,"data":335}," ou à des apporteurs d’affaires pour la conclusion de contrats.",[],{},{"nodeType":171,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342,346,351],{"nodeType":82,"value":343,"marks":344,"data":345},"Rémunération d’un ",[],{},{"nodeType":82,"value":347,"marks":348,"data":350},"intermédiaire ",[349],{"type":153},{},{"nodeType":82,"value":352,"marks":353,"data":354},"(cabinet de recrutement, courtier, agent immobilier…) pour la mise en relation ou la réussite d’une opération.",[],{},{"nodeType":171,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361,365,370],{"nodeType":82,"value":362,"marks":363,"data":364},"Versement d’",[],{},{"nodeType":82,"value":366,"marks":367,"data":369},"honoraires ",[368],{"type":153},{},{"nodeType":82,"value":371,"marks":372,"data":373},"à des professionnels extérieurs : experts-comptables, avocats, consultants, architectes, graphistes, traducteurs, etc.",[],{},{"nodeType":171,"data":375,"content":376},{},[377],{"nodeType":87,"data":378,"content":379},{},[380,384,389],{"nodeType":82,"value":381,"marks":382,"data":383},"Paiement de ",[],{},{"nodeType":82,"value":385,"marks":386,"data":388},"frais d’actes juridiques ",[387],{"type":153},{},{"nodeType":82,"value":390,"marks":391,"data":392},"ou de contentieux (actes notariés, frais d’huissier, honoraires d’avocat en cas de litige).",[],{},{"nodeType":87,"data":394,"content":395},{},[396],{"nodeType":82,"value":98,"marks":397,"data":398},[],{},{"nodeType":78,"data":400,"content":401},{},[402],{"nodeType":82,"value":403,"marks":404,"data":405},"Quels sont les impacts fiscaux du compte 622 ?",[],{},{"nodeType":87,"data":407,"content":408},{},[409],{"nodeType":82,"value":410,"marks":411,"data":412},"Les dépenses enregistrées au compte 622 ont plusieurs implications fiscales :",[],{},{"nodeType":167,"data":414,"content":415},{},[416,431,446,461],{"nodeType":171,"data":417,"content":418},{},[419],{"nodeType":87,"data":420,"content":421},{},[422,427],{"nodeType":82,"value":423,"marks":424,"data":426},"Déductibilité fiscale ",[425],{"type":153},{},{"nodeType":82,"value":428,"marks":429,"data":430},": Ces charges sont généralement déductibles du résultat imposable à condition qu'elles soient engagées dans l'intérêt de l'activité économique de l'entreprise, qu'elles correspondent à une charge effective et qu'elles soient dûment justifiées par des documents probants.",[],{},{"nodeType":171,"data":432,"content":433},{},[434],{"nodeType":87,"data":435,"content":436},{},[437,442],{"nodeType":82,"value":438,"marks":439,"data":441},"Déclaration obligatoire ",[440],{"type":153},{},{"nodeType":82,"value":443,"marks":444,"data":445},": Les honoraires et commissions doivent faire l'objet d'une déclaration spécifique à l'administration fiscale (déclaration DAS2 en France).",[],{},{"nodeType":171,"data":447,"content":448},{},[449],{"nodeType":87,"data":450,"content":451},{},[452,457],{"nodeType":82,"value":453,"marks":454,"data":456},"Traitement de la TVA ",[455],{"type":153},{},{"nodeType":82,"value":458,"marks":459,"data":460},": La TVA sur ces prestations est généralement récupérable selon les règles fiscales en vigueur.",[],{},{"nodeType":171,"data":462,"content":463},{},[464],{"nodeType":87,"data":465,"content":466},{},[467,472],{"nodeType":82,"value":468,"marks":469,"data":471},"Retenue à la source ",[470],{"type":153},{},{"nodeType":82,"value":473,"marks":474,"data":475},": Pour les honoraires versés à des prestataires non-résidents fiscaux, une retenue à la source peut être applicable selon la législation et les conventions fiscales internationales.",[],{},{"nodeType":87,"data":477,"content":478},{},[479],{"nodeType":82,"value":480,"marks":481,"data":482},"Il est important de conserver tous les justificatifs relatifs à ces dépenses pour pouvoir en démontrer la réalité et le caractère normal en cas de contrôle fiscal.",[],{},{"nodeType":87,"data":484,"content":485},{},[486],{"nodeType":82,"value":98,"marks":487,"data":488},[],{},{"nodeType":490,"data":491,"content":492},"heading-3",{},[493],{"nodeType":82,"value":494,"marks":495,"data":496},"3 points clés sur le compte 622",[],{},{"nodeType":498,"data":499,"content":500},"ordered-list",{},[501,520,530],{"nodeType":171,"data":502,"content":503},{},[504],{"nodeType":87,"data":505,"content":506},{},[507,511,516],{"nodeType":82,"value":508,"marks":509,"data":510},"Le compte 622 concerne exclusivement les prestations de services intellectuels, d’entremise ou de conseil ",[],{},{"nodeType":82,"value":512,"marks":513,"data":515},"rémunérées à des tiers extérieurs ",[514],{"type":153},{},{"nodeType":82,"value":517,"marks":518,"data":519},"à l’entreprise.",[],{},{"nodeType":171,"data":521,"content":522},{},[523],{"nodeType":87,"data":524,"content":525},{},[526],{"nodeType":82,"value":527,"marks":528,"data":529},"Il ne doit pas être utilisé pour les salaires et charges sociales (classe 64), ni pour les achats de biens ou de prestations intégrées à la production (classe 60 ou 604).",[],{},{"nodeType":171,"data":531,"content":532},{},[533],{"nodeType":87,"data":534,"content":535},{},[536],{"nodeType":82,"value":537,"marks":538,"data":539},"Il convient de distinguer les sous-comptes (commissions, honoraires, contentieux…) selon la nature de la dépense.",[],{},{"nodeType":87,"data":541,"content":542},{},[543],{"nodeType":82,"value":98,"marks":544,"data":545},[],{},"compte-622-remuneration-dintermediaires-et-honoraires",[548],{"metadata":549,"sys":552,"fields":564},{"tags":550,"concepts":551},[],[],{"space":553,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":558,"publishedVersion":560,"revision":24,"contentType":561,"locale":29},{"sys":554},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":559},{"id":21,"type":12,"linkType":22},24,{"sys":562},{"type":12,"linkType":27,"id":563},"category",{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":568,"metaTitle":570,"metaDescription":571,"mainTitle":572,"subtitle":589,"heroImage":590,"ctaButton":612,"ctaLink":613},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[569],"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":573,"content":574,"nodeType":74},{},[575,583],{"data":576,"content":577,"nodeType":582},{},[578],{"data":579,"marks":580,"value":581,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":584,"content":585,"nodeType":87},{},[586],{"data":587,"marks":588,"value":98,"nodeType":82},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":591,"sys":594,"fields":601},{"tags":592,"concepts":593},[],[],{"space":595,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":599,"publishedVersion":24,"revision":45,"locale":29},{"sys":596},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":600},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":603},"Facturation",{"url":604,"details":605,"fileName":610,"contentType":611},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":606,"image":607},246703,{"width":608,"height":609},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[615,664,713,762,811,860,909,958,1007,1056,1105,1154,1203,1252,1301,1350,1399,1448,1497,1546,1595,1644,1693,1742,1791,1840,1889,1938,1987,2036,2086,2135,2184,2233,2282,2331,2380,2429,2478,2527,2576,2625,2674,2723,2772,2821,2870,2919,2968,3017,3066,3115,3164,3213,3262,3311,3360,3409,3458,3507,3556,3605,3654,3703,3752,3801,3850,3899,3948,3997,4046,4096,4145,4194,4243,4292,4341,4390,4439,4488,4537,4586,4635,4684,4733,4782,4831,4880,4929,4978,5027,5076,5125,5174,5223,5272,5321,5370,5419,5468,5517,5566,5615,5664,5713,5762,5811,5860,5909,5958,6007,6056,6105,6154,6203,6253,6302,6351,6401,6450,6499,6548,6597,6646,6695,6744,6793,6842,6891,6940,6989,7038,7087,7136,7185,7235,7284,7333,7382,7431,7481,7530,7579,7628,7677,7726,7775,7824,7873,7922,7971,8020,8070,8119,8169,8218,8267,8316,8365,8414,8463,8512,8561,8610,8659,8708,8757,8806,8855,8904,8953,9002,9051,9100,9149,9198,9246,9296,9345,9394,9443,9492,9541,9590,9639,9688,9737,9786,9835,9884,9933,9982,10031,10080,10129,10178,10227,10276,10325,10374,10423,10472,10521,10570,10619,10669,10718,10767,10816,10865,10914,10963,11012,11061,11110,11159,11208,11257,11306,11355,11404,11453,11502,11551,11600,11649,11698,11747,11796,11845,11894,11943,11992,12041,12090,12139,12188,12237,12286,12335,12384,12433,12482,12531,12581,12630,12679,12728,12777,12826,12875,12924,12973,13022,13071,13120,13169,13218,13267,13316,13365,13414,13463,13512,13561,13610,13659,13708,13757,13806,13855,13904,13953,14002,14051,14100,14149,14198,14247,14296,14345,14394,14443,14492,14541,14590,14639,14688,14737,14786,14835,14884,14933,14982,15031,15080,15129,15178,15227,15277,15326,15375,15424,15473,15522,15571,15620,15669,15718,15766,15815,15864,15913,15962,16011,16060,16109,16158,16207,16256,16305,16354,16403,16452,16501,16550,16599,16648,16697,16746,16795,16844,16893,16942,16991,17040,17089,17138,17187,17236,17285,17334,17382,17431,17480,17529,17578,17627,17676,17725,17774,17823,17872,17921,17970,18019,18068,18117,18166,18215,18265,18314,18363,18412,18461,18510,18559,18608,18657,18706,18755,18804,18853,18902,18951,19000,19049,19098,19147,19196,19245,19294,19343,19392,19441,19490,19539,19588,19637,19686,19735,19784,19833,19882,19931,19980,20029,20078,20127,20176,20225,20274,20323,20372,20421,20470,20519,20568,20617,20666,20715,20764,20813,20862,20911,20960,21009,21057,21107,21156,21205,21254,21303,21352,21401,21450,21499,21548,21597,21647,21696,21745,21794,21843,21892,21941,21990,22040,22089,22138,22187,22236,22285,22334,22383,22432,22481,22530,22579,22628,22677,22726,22775,22824,22873,22922,22971,23020,23070,23120,23169,23218,23267,23316,23365,23414,23463,23512,23561,23610,23659,23708,23757,23806,23855,23904,23953,24002,24051,24100,24149,24198,24247,24296,24345,24394,24444,24493,24542,24591,24640,24689,24738,24787,24836,24885,24934,24983,25032,25081,25130,25179,25228,25277,25326,25375,25424,25473,25522,25570,25619,25668,25717,25766,25815,25864,25913,25962,26011,26060,26109,26154,26203,26252,26301,26350,26399,26448,26497,26546,26595,26644,26693,26741,26790,26839,26888,26937,26986,27035,27084,27133,27182,27231,27280,27330,27379,27428,27477,27526,27575,27624,27673,27722,27771],{"sys":616,"fields":619},{"id":617,"createdAt":618},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":620,"slug":621,"articleIntro":620,"category":622},"6232 - Echantillons","compte-6232-echantillons",[623],{"metadata":624,"sys":627,"fields":634},{"tags":625,"concepts":626},[],[],{"space":628,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":630,"publishedVersion":560,"revision":24,"contentType":632,"locale":29},{"sys":629},{"type":12,"linkType":13,"id":14},{"sys":631},{"id":21,"type":12,"linkType":22},{"sys":633},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":635,"metaTitle":570,"metaDescription":571,"mainTitle":636,"subtitle":589,"heroImage":651,"ctaButton":612,"ctaLink":613},[569],{"data":637,"content":638,"nodeType":74},{},[639,645],{"data":640,"content":641,"nodeType":582},{},[642],{"data":643,"marks":644,"value":581,"nodeType":82},{},[],{"data":646,"content":647,"nodeType":87},{},[648],{"data":649,"marks":650,"value":98,"nodeType":82},{},[],{"metadata":652,"sys":655,"fields":660},{"tags":653,"concepts":654},[],[],{"space":656,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":658,"publishedVersion":24,"revision":45,"locale":29},{"sys":657},{"type":12,"linkType":13,"id":14},{"sys":659},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":661},{"url":604,"details":662,"fileName":610,"contentType":611},{"size":606,"image":663},{"width":608,"height":609},{"sys":665,"fields":668},{"id":666,"createdAt":667},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":669,"slug":670,"articleIntro":669,"category":671},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[672],{"metadata":673,"sys":676,"fields":683},{"tags":674,"concepts":675},[],[],{"space":677,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":679,"publishedVersion":560,"revision":24,"contentType":681,"locale":29},{"sys":678},{"type":12,"linkType":13,"id":14},{"sys":680},{"id":21,"type":12,"linkType":22},{"sys":682},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":684,"metaTitle":570,"metaDescription":571,"mainTitle":685,"subtitle":589,"heroImage":700,"ctaButton":612,"ctaLink":613},[569],{"data":686,"content":687,"nodeType":74},{},[688,694],{"data":689,"content":690,"nodeType":582},{},[691],{"data":692,"marks":693,"value":581,"nodeType":82},{},[],{"data":695,"content":696,"nodeType":87},{},[697],{"data":698,"marks":699,"value":98,"nodeType":82},{},[],{"metadata":701,"sys":704,"fields":709},{"tags":702,"concepts":703},[],[],{"space":705,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":707,"publishedVersion":24,"revision":45,"locale":29},{"sys":706},{"type":12,"linkType":13,"id":14},{"sys":708},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":710},{"url":604,"details":711,"fileName":610,"contentType":611},{"size":606,"image":712},{"width":608,"height":609},{"sys":714,"fields":717},{"id":715,"createdAt":716},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":718,"slug":719,"articleIntro":718,"category":720},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[721],{"metadata":722,"sys":725,"fields":732},{"tags":723,"concepts":724},[],[],{"space":726,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":728,"publishedVersion":560,"revision":24,"contentType":730,"locale":29},{"sys":727},{"type":12,"linkType":13,"id":14},{"sys":729},{"id":21,"type":12,"linkType":22},{"sys":731},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":733,"metaTitle":570,"metaDescription":571,"mainTitle":734,"subtitle":589,"heroImage":749,"ctaButton":612,"ctaLink":613},[569],{"data":735,"content":736,"nodeType":74},{},[737,743],{"data":738,"content":739,"nodeType":582},{},[740],{"data":741,"marks":742,"value":581,"nodeType":82},{},[],{"data":744,"content":745,"nodeType":87},{},[746],{"data":747,"marks":748,"value":98,"nodeType":82},{},[],{"metadata":750,"sys":753,"fields":758},{"tags":751,"concepts":752},[],[],{"space":754,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":756,"publishedVersion":24,"revision":45,"locale":29},{"sys":755},{"type":12,"linkType":13,"id":14},{"sys":757},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":759},{"url":604,"details":760,"fileName":610,"contentType":611},{"size":606,"image":761},{"width":608,"height":609},{"sys":763,"fields":766},{"id":764,"createdAt":765},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":767,"slug":768,"articleIntro":-1,"category":769},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[770],{"metadata":771,"sys":774,"fields":781},{"tags":772,"concepts":773},[],[],{"space":775,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":777,"publishedVersion":560,"revision":24,"contentType":779,"locale":29},{"sys":776},{"type":12,"linkType":13,"id":14},{"sys":778},{"id":21,"type":12,"linkType":22},{"sys":780},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":782,"metaTitle":570,"metaDescription":571,"mainTitle":783,"subtitle":589,"heroImage":798,"ctaButton":612,"ctaLink":613},[569],{"data":784,"content":785,"nodeType":74},{},[786,792],{"data":787,"content":788,"nodeType":582},{},[789],{"data":790,"marks":791,"value":581,"nodeType":82},{},[],{"data":793,"content":794,"nodeType":87},{},[795],{"data":796,"marks":797,"value":98,"nodeType":82},{},[],{"metadata":799,"sys":802,"fields":807},{"tags":800,"concepts":801},[],[],{"space":803,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":805,"publishedVersion":24,"revision":45,"locale":29},{"sys":804},{"type":12,"linkType":13,"id":14},{"sys":806},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":808},{"url":604,"details":809,"fileName":610,"contentType":611},{"size":606,"image":810},{"width":608,"height":609},{"sys":812,"fields":815},{"id":813,"createdAt":814},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":816,"slug":817,"articleIntro":816,"category":818},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[819],{"metadata":820,"sys":823,"fields":830},{"tags":821,"concepts":822},[],[],{"space":824,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":826,"publishedVersion":560,"revision":24,"contentType":828,"locale":29},{"sys":825},{"type":12,"linkType":13,"id":14},{"sys":827},{"id":21,"type":12,"linkType":22},{"sys":829},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":831,"metaTitle":570,"metaDescription":571,"mainTitle":832,"subtitle":589,"heroImage":847,"ctaButton":612,"ctaLink":613},[569],{"data":833,"content":834,"nodeType":74},{},[835,841],{"data":836,"content":837,"nodeType":582},{},[838],{"data":839,"marks":840,"value":581,"nodeType":82},{},[],{"data":842,"content":843,"nodeType":87},{},[844],{"data":845,"marks":846,"value":98,"nodeType":82},{},[],{"metadata":848,"sys":851,"fields":856},{"tags":849,"concepts":850},[],[],{"space":852,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":854,"publishedVersion":24,"revision":45,"locale":29},{"sys":853},{"type":12,"linkType":13,"id":14},{"sys":855},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":857},{"url":604,"details":858,"fileName":610,"contentType":611},{"size":606,"image":859},{"width":608,"height":609},{"sys":861,"fields":864},{"id":862,"createdAt":863},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":865,"slug":866,"articleIntro":865,"category":867},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[868],{"metadata":869,"sys":872,"fields":879},{"tags":870,"concepts":871},[],[],{"space":873,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":875,"publishedVersion":560,"revision":24,"contentType":877,"locale":29},{"sys":874},{"type":12,"linkType":13,"id":14},{"sys":876},{"id":21,"type":12,"linkType":22},{"sys":878},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":880,"metaTitle":570,"metaDescription":571,"mainTitle":881,"subtitle":589,"heroImage":896,"ctaButton":612,"ctaLink":613},[569],{"data":882,"content":883,"nodeType":74},{},[884,890],{"data":885,"content":886,"nodeType":582},{},[887],{"data":888,"marks":889,"value":581,"nodeType":82},{},[],{"data":891,"content":892,"nodeType":87},{},[893],{"data":894,"marks":895,"value":98,"nodeType":82},{},[],{"metadata":897,"sys":900,"fields":905},{"tags":898,"concepts":899},[],[],{"space":901,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":903,"publishedVersion":24,"revision":45,"locale":29},{"sys":902},{"type":12,"linkType":13,"id":14},{"sys":904},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":906},{"url":604,"details":907,"fileName":610,"contentType":611},{"size":606,"image":908},{"width":608,"height":609},{"sys":910,"fields":913},{"id":911,"createdAt":912},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":914,"slug":915,"articleIntro":914,"category":916},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[917],{"metadata":918,"sys":921,"fields":928},{"tags":919,"concepts":920},[],[],{"space":922,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":924,"publishedVersion":560,"revision":24,"contentType":926,"locale":29},{"sys":923},{"type":12,"linkType":13,"id":14},{"sys":925},{"id":21,"type":12,"linkType":22},{"sys":927},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":929,"metaTitle":570,"metaDescription":571,"mainTitle":930,"subtitle":589,"heroImage":945,"ctaButton":612,"ctaLink":613},[569],{"data":931,"content":932,"nodeType":74},{},[933,939],{"data":934,"content":935,"nodeType":582},{},[936],{"data":937,"marks":938,"value":581,"nodeType":82},{},[],{"data":940,"content":941,"nodeType":87},{},[942],{"data":943,"marks":944,"value":98,"nodeType":82},{},[],{"metadata":946,"sys":949,"fields":954},{"tags":947,"concepts":948},[],[],{"space":950,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":952,"publishedVersion":24,"revision":45,"locale":29},{"sys":951},{"type":12,"linkType":13,"id":14},{"sys":953},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":955},{"url":604,"details":956,"fileName":610,"contentType":611},{"size":606,"image":957},{"width":608,"height":609},{"sys":959,"fields":962},{"id":960,"createdAt":961},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":963,"slug":964,"articleIntro":963,"category":965},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[966],{"metadata":967,"sys":970,"fields":977},{"tags":968,"concepts":969},[],[],{"space":971,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":973,"publishedVersion":560,"revision":24,"contentType":975,"locale":29},{"sys":972},{"type":12,"linkType":13,"id":14},{"sys":974},{"id":21,"type":12,"linkType":22},{"sys":976},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":978,"metaTitle":570,"metaDescription":571,"mainTitle":979,"subtitle":589,"heroImage":994,"ctaButton":612,"ctaLink":613},[569],{"data":980,"content":981,"nodeType":74},{},[982,988],{"data":983,"content":984,"nodeType":582},{},[985],{"data":986,"marks":987,"value":581,"nodeType":82},{},[],{"data":989,"content":990,"nodeType":87},{},[991],{"data":992,"marks":993,"value":98,"nodeType":82},{},[],{"metadata":995,"sys":998,"fields":1003},{"tags":996,"concepts":997},[],[],{"space":999,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1001,"publishedVersion":24,"revision":45,"locale":29},{"sys":1000},{"type":12,"linkType":13,"id":14},{"sys":1002},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1004},{"url":604,"details":1005,"fileName":610,"contentType":611},{"size":606,"image":1006},{"width":608,"height":609},{"sys":1008,"fields":1011},{"id":1009,"createdAt":1010},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":1012,"slug":1013,"articleIntro":1012,"category":1014},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[1015],{"metadata":1016,"sys":1019,"fields":1026},{"tags":1017,"concepts":1018},[],[],{"space":1020,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1022,"publishedVersion":560,"revision":24,"contentType":1024,"locale":29},{"sys":1021},{"type":12,"linkType":13,"id":14},{"sys":1023},{"id":21,"type":12,"linkType":22},{"sys":1025},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1027,"metaTitle":570,"metaDescription":571,"mainTitle":1028,"subtitle":589,"heroImage":1043,"ctaButton":612,"ctaLink":613},[569],{"data":1029,"content":1030,"nodeType":74},{},[1031,1037],{"data":1032,"content":1033,"nodeType":582},{},[1034],{"data":1035,"marks":1036,"value":581,"nodeType":82},{},[],{"data":1038,"content":1039,"nodeType":87},{},[1040],{"data":1041,"marks":1042,"value":98,"nodeType":82},{},[],{"metadata":1044,"sys":1047,"fields":1052},{"tags":1045,"concepts":1046},[],[],{"space":1048,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1050,"publishedVersion":24,"revision":45,"locale":29},{"sys":1049},{"type":12,"linkType":13,"id":14},{"sys":1051},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1053},{"url":604,"details":1054,"fileName":610,"contentType":611},{"size":606,"image":1055},{"width":608,"height":609},{"sys":1057,"fields":1060},{"id":1058,"createdAt":1059},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":1061,"slug":1062,"articleIntro":1061,"category":1063},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[1064],{"metadata":1065,"sys":1068,"fields":1075},{"tags":1066,"concepts":1067},[],[],{"space":1069,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1071,"publishedVersion":560,"revision":24,"contentType":1073,"locale":29},{"sys":1070},{"type":12,"linkType":13,"id":14},{"sys":1072},{"id":21,"type":12,"linkType":22},{"sys":1074},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1076,"metaTitle":570,"metaDescription":571,"mainTitle":1077,"subtitle":589,"heroImage":1092,"ctaButton":612,"ctaLink":613},[569],{"data":1078,"content":1079,"nodeType":74},{},[1080,1086],{"data":1081,"content":1082,"nodeType":582},{},[1083],{"data":1084,"marks":1085,"value":581,"nodeType":82},{},[],{"data":1087,"content":1088,"nodeType":87},{},[1089],{"data":1090,"marks":1091,"value":98,"nodeType":82},{},[],{"metadata":1093,"sys":1096,"fields":1101},{"tags":1094,"concepts":1095},[],[],{"space":1097,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1099,"publishedVersion":24,"revision":45,"locale":29},{"sys":1098},{"type":12,"linkType":13,"id":14},{"sys":1100},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1102},{"url":604,"details":1103,"fileName":610,"contentType":611},{"size":606,"image":1104},{"width":608,"height":609},{"sys":1106,"fields":1109},{"id":1107,"createdAt":1108},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":1110,"slug":1111,"articleIntro":1110,"category":1112},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[1113],{"metadata":1114,"sys":1117,"fields":1124},{"tags":1115,"concepts":1116},[],[],{"space":1118,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1120,"publishedVersion":560,"revision":24,"contentType":1122,"locale":29},{"sys":1119},{"type":12,"linkType":13,"id":14},{"sys":1121},{"id":21,"type":12,"linkType":22},{"sys":1123},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1125,"metaTitle":570,"metaDescription":571,"mainTitle":1126,"subtitle":589,"heroImage":1141,"ctaButton":612,"ctaLink":613},[569],{"data":1127,"content":1128,"nodeType":74},{},[1129,1135],{"data":1130,"content":1131,"nodeType":582},{},[1132],{"data":1133,"marks":1134,"value":581,"nodeType":82},{},[],{"data":1136,"content":1137,"nodeType":87},{},[1138],{"data":1139,"marks":1140,"value":98,"nodeType":82},{},[],{"metadata":1142,"sys":1145,"fields":1150},{"tags":1143,"concepts":1144},[],[],{"space":1146,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1148,"publishedVersion":24,"revision":45,"locale":29},{"sys":1147},{"type":12,"linkType":13,"id":14},{"sys":1149},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1151},{"url":604,"details":1152,"fileName":610,"contentType":611},{"size":606,"image":1153},{"width":608,"height":609},{"sys":1155,"fields":1158},{"id":1156,"createdAt":1157},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":1159,"slug":1160,"articleIntro":1159,"category":1161},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[1162],{"metadata":1163,"sys":1166,"fields":1173},{"tags":1164,"concepts":1165},[],[],{"space":1167,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1169,"publishedVersion":560,"revision":24,"contentType":1171,"locale":29},{"sys":1168},{"type":12,"linkType":13,"id":14},{"sys":1170},{"id":21,"type":12,"linkType":22},{"sys":1172},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1174,"metaTitle":570,"metaDescription":571,"mainTitle":1175,"subtitle":589,"heroImage":1190,"ctaButton":612,"ctaLink":613},[569],{"data":1176,"content":1177,"nodeType":74},{},[1178,1184],{"data":1179,"content":1180,"nodeType":582},{},[1181],{"data":1182,"marks":1183,"value":581,"nodeType":82},{},[],{"data":1185,"content":1186,"nodeType":87},{},[1187],{"data":1188,"marks":1189,"value":98,"nodeType":82},{},[],{"metadata":1191,"sys":1194,"fields":1199},{"tags":1192,"concepts":1193},[],[],{"space":1195,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1197,"publishedVersion":24,"revision":45,"locale":29},{"sys":1196},{"type":12,"linkType":13,"id":14},{"sys":1198},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1200},{"url":604,"details":1201,"fileName":610,"contentType":611},{"size":606,"image":1202},{"width":608,"height":609},{"sys":1204,"fields":1207},{"id":1205,"createdAt":1206},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":1208,"slug":1209,"articleIntro":-1,"category":1210},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[1211],{"metadata":1212,"sys":1215,"fields":1222},{"tags":1213,"concepts":1214},[],[],{"space":1216,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1218,"publishedVersion":560,"revision":24,"contentType":1220,"locale":29},{"sys":1217},{"type":12,"linkType":13,"id":14},{"sys":1219},{"id":21,"type":12,"linkType":22},{"sys":1221},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1223,"metaTitle":570,"metaDescription":571,"mainTitle":1224,"subtitle":589,"heroImage":1239,"ctaButton":612,"ctaLink":613},[569],{"data":1225,"content":1226,"nodeType":74},{},[1227,1233],{"data":1228,"content":1229,"nodeType":582},{},[1230],{"data":1231,"marks":1232,"value":581,"nodeType":82},{},[],{"data":1234,"content":1235,"nodeType":87},{},[1236],{"data":1237,"marks":1238,"value":98,"nodeType":82},{},[],{"metadata":1240,"sys":1243,"fields":1248},{"tags":1241,"concepts":1242},[],[],{"space":1244,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1246,"publishedVersion":24,"revision":45,"locale":29},{"sys":1245},{"type":12,"linkType":13,"id":14},{"sys":1247},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1249},{"url":604,"details":1250,"fileName":610,"contentType":611},{"size":606,"image":1251},{"width":608,"height":609},{"sys":1253,"fields":1256},{"id":1254,"createdAt":1255},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":1257,"slug":1258,"articleIntro":1257,"category":1259},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[1260],{"metadata":1261,"sys":1264,"fields":1271},{"tags":1262,"concepts":1263},[],[],{"space":1265,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1267,"publishedVersion":560,"revision":24,"contentType":1269,"locale":29},{"sys":1266},{"type":12,"linkType":13,"id":14},{"sys":1268},{"id":21,"type":12,"linkType":22},{"sys":1270},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1272,"metaTitle":570,"metaDescription":571,"mainTitle":1273,"subtitle":589,"heroImage":1288,"ctaButton":612,"ctaLink":613},[569],{"data":1274,"content":1275,"nodeType":74},{},[1276,1282],{"data":1277,"content":1278,"nodeType":582},{},[1279],{"data":1280,"marks":1281,"value":581,"nodeType":82},{},[],{"data":1283,"content":1284,"nodeType":87},{},[1285],{"data":1286,"marks":1287,"value":98,"nodeType":82},{},[],{"metadata":1289,"sys":1292,"fields":1297},{"tags":1290,"concepts":1291},[],[],{"space":1293,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1295,"publishedVersion":24,"revision":45,"locale":29},{"sys":1294},{"type":12,"linkType":13,"id":14},{"sys":1296},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1298},{"url":604,"details":1299,"fileName":610,"contentType":611},{"size":606,"image":1300},{"width":608,"height":609},{"sys":1302,"fields":1305},{"id":1303,"createdAt":1304},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":1306,"slug":1307,"articleIntro":1306,"category":1308},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[1309],{"metadata":1310,"sys":1313,"fields":1320},{"tags":1311,"concepts":1312},[],[],{"space":1314,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1316,"publishedVersion":560,"revision":24,"contentType":1318,"locale":29},{"sys":1315},{"type":12,"linkType":13,"id":14},{"sys":1317},{"id":21,"type":12,"linkType":22},{"sys":1319},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1321,"metaTitle":570,"metaDescription":571,"mainTitle":1322,"subtitle":589,"heroImage":1337,"ctaButton":612,"ctaLink":613},[569],{"data":1323,"content":1324,"nodeType":74},{},[1325,1331],{"data":1326,"content":1327,"nodeType":582},{},[1328],{"data":1329,"marks":1330,"value":581,"nodeType":82},{},[],{"data":1332,"content":1333,"nodeType":87},{},[1334],{"data":1335,"marks":1336,"value":98,"nodeType":82},{},[],{"metadata":1338,"sys":1341,"fields":1346},{"tags":1339,"concepts":1340},[],[],{"space":1342,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1344,"publishedVersion":24,"revision":45,"locale":29},{"sys":1343},{"type":12,"linkType":13,"id":14},{"sys":1345},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1347},{"url":604,"details":1348,"fileName":610,"contentType":611},{"size":606,"image":1349},{"width":608,"height":609},{"sys":1351,"fields":1354},{"id":1352,"createdAt":1353},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":1355,"slug":1356,"articleIntro":1355,"category":1357},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[1358],{"metadata":1359,"sys":1362,"fields":1369},{"tags":1360,"concepts":1361},[],[],{"space":1363,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1365,"publishedVersion":560,"revision":24,"contentType":1367,"locale":29},{"sys":1364},{"type":12,"linkType":13,"id":14},{"sys":1366},{"id":21,"type":12,"linkType":22},{"sys":1368},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1370,"metaTitle":570,"metaDescription":571,"mainTitle":1371,"subtitle":589,"heroImage":1386,"ctaButton":612,"ctaLink":613},[569],{"data":1372,"content":1373,"nodeType":74},{},[1374,1380],{"data":1375,"content":1376,"nodeType":582},{},[1377],{"data":1378,"marks":1379,"value":581,"nodeType":82},{},[],{"data":1381,"content":1382,"nodeType":87},{},[1383],{"data":1384,"marks":1385,"value":98,"nodeType":82},{},[],{"metadata":1387,"sys":1390,"fields":1395},{"tags":1388,"concepts":1389},[],[],{"space":1391,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1393,"publishedVersion":24,"revision":45,"locale":29},{"sys":1392},{"type":12,"linkType":13,"id":14},{"sys":1394},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1396},{"url":604,"details":1397,"fileName":610,"contentType":611},{"size":606,"image":1398},{"width":608,"height":609},{"sys":1400,"fields":1403},{"id":1401,"createdAt":1402},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":1404,"slug":1405,"articleIntro":1404,"category":1406},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[1407],{"metadata":1408,"sys":1411,"fields":1418},{"tags":1409,"concepts":1410},[],[],{"space":1412,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1414,"publishedVersion":560,"revision":24,"contentType":1416,"locale":29},{"sys":1413},{"type":12,"linkType":13,"id":14},{"sys":1415},{"id":21,"type":12,"linkType":22},{"sys":1417},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1419,"metaTitle":570,"metaDescription":571,"mainTitle":1420,"subtitle":589,"heroImage":1435,"ctaButton":612,"ctaLink":613},[569],{"data":1421,"content":1422,"nodeType":74},{},[1423,1429],{"data":1424,"content":1425,"nodeType":582},{},[1426],{"data":1427,"marks":1428,"value":581,"nodeType":82},{},[],{"data":1430,"content":1431,"nodeType":87},{},[1432],{"data":1433,"marks":1434,"value":98,"nodeType":82},{},[],{"metadata":1436,"sys":1439,"fields":1444},{"tags":1437,"concepts":1438},[],[],{"space":1440,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1442,"publishedVersion":24,"revision":45,"locale":29},{"sys":1441},{"type":12,"linkType":13,"id":14},{"sys":1443},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1445},{"url":604,"details":1446,"fileName":610,"contentType":611},{"size":606,"image":1447},{"width":608,"height":609},{"sys":1449,"fields":1452},{"id":1450,"createdAt":1451},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":1453,"slug":1454,"articleIntro":-1,"category":1455},"Compte 411 - Clients","compte-411-clients",[1456],{"metadata":1457,"sys":1460,"fields":1467},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1463,"publishedVersion":560,"revision":24,"contentType":1465,"locale":29},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":21,"type":12,"linkType":22},{"sys":1466},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1468,"metaTitle":570,"metaDescription":571,"mainTitle":1469,"subtitle":589,"heroImage":1484,"ctaButton":612,"ctaLink":613},[569],{"data":1470,"content":1471,"nodeType":74},{},[1472,1478],{"data":1473,"content":1474,"nodeType":582},{},[1475],{"data":1476,"marks":1477,"value":581,"nodeType":82},{},[],{"data":1479,"content":1480,"nodeType":87},{},[1481],{"data":1482,"marks":1483,"value":98,"nodeType":82},{},[],{"metadata":1485,"sys":1488,"fields":1493},{"tags":1486,"concepts":1487},[],[],{"space":1489,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1491,"publishedVersion":24,"revision":45,"locale":29},{"sys":1490},{"type":12,"linkType":13,"id":14},{"sys":1492},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1494},{"url":604,"details":1495,"fileName":610,"contentType":611},{"size":606,"image":1496},{"width":608,"height":609},{"sys":1498,"fields":1501},{"id":1499,"createdAt":1500},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":1502,"slug":1503,"articleIntro":-1,"category":1504},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[1505],{"metadata":1506,"sys":1509,"fields":1516},{"tags":1507,"concepts":1508},[],[],{"space":1510,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1512,"publishedVersion":560,"revision":24,"contentType":1514,"locale":29},{"sys":1511},{"type":12,"linkType":13,"id":14},{"sys":1513},{"id":21,"type":12,"linkType":22},{"sys":1515},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1517,"metaTitle":570,"metaDescription":571,"mainTitle":1518,"subtitle":589,"heroImage":1533,"ctaButton":612,"ctaLink":613},[569],{"data":1519,"content":1520,"nodeType":74},{},[1521,1527],{"data":1522,"content":1523,"nodeType":582},{},[1524],{"data":1525,"marks":1526,"value":581,"nodeType":82},{},[],{"data":1528,"content":1529,"nodeType":87},{},[1530],{"data":1531,"marks":1532,"value":98,"nodeType":82},{},[],{"metadata":1534,"sys":1537,"fields":1542},{"tags":1535,"concepts":1536},[],[],{"space":1538,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1540,"publishedVersion":24,"revision":45,"locale":29},{"sys":1539},{"type":12,"linkType":13,"id":14},{"sys":1541},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1543},{"url":604,"details":1544,"fileName":610,"contentType":611},{"size":606,"image":1545},{"width":608,"height":609},{"sys":1547,"fields":1550},{"id":1548,"createdAt":1549},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":1551,"slug":1552,"articleIntro":1551,"category":1553},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[1554],{"metadata":1555,"sys":1558,"fields":1565},{"tags":1556,"concepts":1557},[],[],{"space":1559,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1561,"publishedVersion":560,"revision":24,"contentType":1563,"locale":29},{"sys":1560},{"type":12,"linkType":13,"id":14},{"sys":1562},{"id":21,"type":12,"linkType":22},{"sys":1564},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1566,"metaTitle":570,"metaDescription":571,"mainTitle":1567,"subtitle":589,"heroImage":1582,"ctaButton":612,"ctaLink":613},[569],{"data":1568,"content":1569,"nodeType":74},{},[1570,1576],{"data":1571,"content":1572,"nodeType":582},{},[1573],{"data":1574,"marks":1575,"value":581,"nodeType":82},{},[],{"data":1577,"content":1578,"nodeType":87},{},[1579],{"data":1580,"marks":1581,"value":98,"nodeType":82},{},[],{"metadata":1583,"sys":1586,"fields":1591},{"tags":1584,"concepts":1585},[],[],{"space":1587,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1589,"publishedVersion":24,"revision":45,"locale":29},{"sys":1588},{"type":12,"linkType":13,"id":14},{"sys":1590},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1592},{"url":604,"details":1593,"fileName":610,"contentType":611},{"size":606,"image":1594},{"width":608,"height":609},{"sys":1596,"fields":1599},{"id":1597,"createdAt":1598},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":1600,"slug":1601,"articleIntro":1600,"category":1602},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[1603],{"metadata":1604,"sys":1607,"fields":1614},{"tags":1605,"concepts":1606},[],[],{"space":1608,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1610,"publishedVersion":560,"revision":24,"contentType":1612,"locale":29},{"sys":1609},{"type":12,"linkType":13,"id":14},{"sys":1611},{"id":21,"type":12,"linkType":22},{"sys":1613},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1615,"metaTitle":570,"metaDescription":571,"mainTitle":1616,"subtitle":589,"heroImage":1631,"ctaButton":612,"ctaLink":613},[569],{"data":1617,"content":1618,"nodeType":74},{},[1619,1625],{"data":1620,"content":1621,"nodeType":582},{},[1622],{"data":1623,"marks":1624,"value":581,"nodeType":82},{},[],{"data":1626,"content":1627,"nodeType":87},{},[1628],{"data":1629,"marks":1630,"value":98,"nodeType":82},{},[],{"metadata":1632,"sys":1635,"fields":1640},{"tags":1633,"concepts":1634},[],[],{"space":1636,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1638,"publishedVersion":24,"revision":45,"locale":29},{"sys":1637},{"type":12,"linkType":13,"id":14},{"sys":1639},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1641},{"url":604,"details":1642,"fileName":610,"contentType":611},{"size":606,"image":1643},{"width":608,"height":609},{"sys":1645,"fields":1648},{"id":1646,"createdAt":1647},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":1649,"slug":1650,"articleIntro":1649,"category":1651},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[1652],{"metadata":1653,"sys":1656,"fields":1663},{"tags":1654,"concepts":1655},[],[],{"space":1657,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1659,"publishedVersion":560,"revision":24,"contentType":1661,"locale":29},{"sys":1658},{"type":12,"linkType":13,"id":14},{"sys":1660},{"id":21,"type":12,"linkType":22},{"sys":1662},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1664,"metaTitle":570,"metaDescription":571,"mainTitle":1665,"subtitle":589,"heroImage":1680,"ctaButton":612,"ctaLink":613},[569],{"data":1666,"content":1667,"nodeType":74},{},[1668,1674],{"data":1669,"content":1670,"nodeType":582},{},[1671],{"data":1672,"marks":1673,"value":581,"nodeType":82},{},[],{"data":1675,"content":1676,"nodeType":87},{},[1677],{"data":1678,"marks":1679,"value":98,"nodeType":82},{},[],{"metadata":1681,"sys":1684,"fields":1689},{"tags":1682,"concepts":1683},[],[],{"space":1685,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1687,"publishedVersion":24,"revision":45,"locale":29},{"sys":1686},{"type":12,"linkType":13,"id":14},{"sys":1688},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1690},{"url":604,"details":1691,"fileName":610,"contentType":611},{"size":606,"image":1692},{"width":608,"height":609},{"sys":1694,"fields":1697},{"id":1695,"createdAt":1696},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":1698,"slug":1699,"articleIntro":1698,"category":1700},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[1701],{"metadata":1702,"sys":1705,"fields":1712},{"tags":1703,"concepts":1704},[],[],{"space":1706,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1708,"publishedVersion":560,"revision":24,"contentType":1710,"locale":29},{"sys":1707},{"type":12,"linkType":13,"id":14},{"sys":1709},{"id":21,"type":12,"linkType":22},{"sys":1711},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1713,"metaTitle":570,"metaDescription":571,"mainTitle":1714,"subtitle":589,"heroImage":1729,"ctaButton":612,"ctaLink":613},[569],{"data":1715,"content":1716,"nodeType":74},{},[1717,1723],{"data":1718,"content":1719,"nodeType":582},{},[1720],{"data":1721,"marks":1722,"value":581,"nodeType":82},{},[],{"data":1724,"content":1725,"nodeType":87},{},[1726],{"data":1727,"marks":1728,"value":98,"nodeType":82},{},[],{"metadata":1730,"sys":1733,"fields":1738},{"tags":1731,"concepts":1732},[],[],{"space":1734,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1736,"publishedVersion":24,"revision":45,"locale":29},{"sys":1735},{"type":12,"linkType":13,"id":14},{"sys":1737},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1739},{"url":604,"details":1740,"fileName":610,"contentType":611},{"size":606,"image":1741},{"width":608,"height":609},{"sys":1743,"fields":1746},{"id":1744,"createdAt":1745},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":1747,"slug":1748,"articleIntro":1747,"category":1749},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[1750],{"metadata":1751,"sys":1754,"fields":1761},{"tags":1752,"concepts":1753},[],[],{"space":1755,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1757,"publishedVersion":560,"revision":24,"contentType":1759,"locale":29},{"sys":1756},{"type":12,"linkType":13,"id":14},{"sys":1758},{"id":21,"type":12,"linkType":22},{"sys":1760},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1762,"metaTitle":570,"metaDescription":571,"mainTitle":1763,"subtitle":589,"heroImage":1778,"ctaButton":612,"ctaLink":613},[569],{"data":1764,"content":1765,"nodeType":74},{},[1766,1772],{"data":1767,"content":1768,"nodeType":582},{},[1769],{"data":1770,"marks":1771,"value":581,"nodeType":82},{},[],{"data":1773,"content":1774,"nodeType":87},{},[1775],{"data":1776,"marks":1777,"value":98,"nodeType":82},{},[],{"metadata":1779,"sys":1782,"fields":1787},{"tags":1780,"concepts":1781},[],[],{"space":1783,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1785,"publishedVersion":24,"revision":45,"locale":29},{"sys":1784},{"type":12,"linkType":13,"id":14},{"sys":1786},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1788},{"url":604,"details":1789,"fileName":610,"contentType":611},{"size":606,"image":1790},{"width":608,"height":609},{"sys":1792,"fields":1795},{"id":1793,"createdAt":1794},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":1796,"slug":1797,"articleIntro":1796,"category":1798},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[1799],{"metadata":1800,"sys":1803,"fields":1810},{"tags":1801,"concepts":1802},[],[],{"space":1804,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1806,"publishedVersion":560,"revision":24,"contentType":1808,"locale":29},{"sys":1805},{"type":12,"linkType":13,"id":14},{"sys":1807},{"id":21,"type":12,"linkType":22},{"sys":1809},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1811,"metaTitle":570,"metaDescription":571,"mainTitle":1812,"subtitle":589,"heroImage":1827,"ctaButton":612,"ctaLink":613},[569],{"data":1813,"content":1814,"nodeType":74},{},[1815,1821],{"data":1816,"content":1817,"nodeType":582},{},[1818],{"data":1819,"marks":1820,"value":581,"nodeType":82},{},[],{"data":1822,"content":1823,"nodeType":87},{},[1824],{"data":1825,"marks":1826,"value":98,"nodeType":82},{},[],{"metadata":1828,"sys":1831,"fields":1836},{"tags":1829,"concepts":1830},[],[],{"space":1832,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1834,"publishedVersion":24,"revision":45,"locale":29},{"sys":1833},{"type":12,"linkType":13,"id":14},{"sys":1835},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1837},{"url":604,"details":1838,"fileName":610,"contentType":611},{"size":606,"image":1839},{"width":608,"height":609},{"sys":1841,"fields":1844},{"id":1842,"createdAt":1843},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":1845,"slug":1846,"articleIntro":1845,"category":1847},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[1848],{"metadata":1849,"sys":1852,"fields":1859},{"tags":1850,"concepts":1851},[],[],{"space":1853,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1855,"publishedVersion":560,"revision":24,"contentType":1857,"locale":29},{"sys":1854},{"type":12,"linkType":13,"id":14},{"sys":1856},{"id":21,"type":12,"linkType":22},{"sys":1858},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1860,"metaTitle":570,"metaDescription":571,"mainTitle":1861,"subtitle":589,"heroImage":1876,"ctaButton":612,"ctaLink":613},[569],{"data":1862,"content":1863,"nodeType":74},{},[1864,1870],{"data":1865,"content":1866,"nodeType":582},{},[1867],{"data":1868,"marks":1869,"value":581,"nodeType":82},{},[],{"data":1871,"content":1872,"nodeType":87},{},[1873],{"data":1874,"marks":1875,"value":98,"nodeType":82},{},[],{"metadata":1877,"sys":1880,"fields":1885},{"tags":1878,"concepts":1879},[],[],{"space":1881,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1883,"publishedVersion":24,"revision":45,"locale":29},{"sys":1882},{"type":12,"linkType":13,"id":14},{"sys":1884},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1886},{"url":604,"details":1887,"fileName":610,"contentType":611},{"size":606,"image":1888},{"width":608,"height":609},{"sys":1890,"fields":1893},{"id":1891,"createdAt":1892},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":1894,"slug":1895,"articleIntro":1894,"category":1896},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[1897],{"metadata":1898,"sys":1901,"fields":1908},{"tags":1899,"concepts":1900},[],[],{"space":1902,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1904,"publishedVersion":560,"revision":24,"contentType":1906,"locale":29},{"sys":1903},{"type":12,"linkType":13,"id":14},{"sys":1905},{"id":21,"type":12,"linkType":22},{"sys":1907},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1909,"metaTitle":570,"metaDescription":571,"mainTitle":1910,"subtitle":589,"heroImage":1925,"ctaButton":612,"ctaLink":613},[569],{"data":1911,"content":1912,"nodeType":74},{},[1913,1919],{"data":1914,"content":1915,"nodeType":582},{},[1916],{"data":1917,"marks":1918,"value":581,"nodeType":82},{},[],{"data":1920,"content":1921,"nodeType":87},{},[1922],{"data":1923,"marks":1924,"value":98,"nodeType":82},{},[],{"metadata":1926,"sys":1929,"fields":1934},{"tags":1927,"concepts":1928},[],[],{"space":1930,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1932,"publishedVersion":24,"revision":45,"locale":29},{"sys":1931},{"type":12,"linkType":13,"id":14},{"sys":1933},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1935},{"url":604,"details":1936,"fileName":610,"contentType":611},{"size":606,"image":1937},{"width":608,"height":609},{"sys":1939,"fields":1942},{"id":1940,"createdAt":1941},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":1943,"slug":1944,"articleIntro":-1,"category":1945},"Compte 6257 - Réceptions","compte-6257-receptions",[1946],{"metadata":1947,"sys":1950,"fields":1957},{"tags":1948,"concepts":1949},[],[],{"space":1951,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":1953,"publishedVersion":560,"revision":24,"contentType":1955,"locale":29},{"sys":1952},{"type":12,"linkType":13,"id":14},{"sys":1954},{"id":21,"type":12,"linkType":22},{"sys":1956},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":1958,"metaTitle":570,"metaDescription":571,"mainTitle":1959,"subtitle":589,"heroImage":1974,"ctaButton":612,"ctaLink":613},[569],{"data":1960,"content":1961,"nodeType":74},{},[1962,1968],{"data":1963,"content":1964,"nodeType":582},{},[1965],{"data":1966,"marks":1967,"value":581,"nodeType":82},{},[],{"data":1969,"content":1970,"nodeType":87},{},[1971],{"data":1972,"marks":1973,"value":98,"nodeType":82},{},[],{"metadata":1975,"sys":1978,"fields":1983},{"tags":1976,"concepts":1977},[],[],{"space":1979,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":1981,"publishedVersion":24,"revision":45,"locale":29},{"sys":1980},{"type":12,"linkType":13,"id":14},{"sys":1982},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":1984},{"url":604,"details":1985,"fileName":610,"contentType":611},{"size":606,"image":1986},{"width":608,"height":609},{"sys":1988,"fields":1991},{"id":1989,"createdAt":1990},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":1992,"slug":1993,"articleIntro":1992,"category":1994},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[1995],{"metadata":1996,"sys":1999,"fields":2006},{"tags":1997,"concepts":1998},[],[],{"space":2000,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2002,"publishedVersion":560,"revision":24,"contentType":2004,"locale":29},{"sys":2001},{"type":12,"linkType":13,"id":14},{"sys":2003},{"id":21,"type":12,"linkType":22},{"sys":2005},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2007,"metaTitle":570,"metaDescription":571,"mainTitle":2008,"subtitle":589,"heroImage":2023,"ctaButton":612,"ctaLink":613},[569],{"data":2009,"content":2010,"nodeType":74},{},[2011,2017],{"data":2012,"content":2013,"nodeType":582},{},[2014],{"data":2015,"marks":2016,"value":581,"nodeType":82},{},[],{"data":2018,"content":2019,"nodeType":87},{},[2020],{"data":2021,"marks":2022,"value":98,"nodeType":82},{},[],{"metadata":2024,"sys":2027,"fields":2032},{"tags":2025,"concepts":2026},[],[],{"space":2028,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2030,"publishedVersion":24,"revision":45,"locale":29},{"sys":2029},{"type":12,"linkType":13,"id":14},{"sys":2031},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2033},{"url":604,"details":2034,"fileName":610,"contentType":611},{"size":606,"image":2035},{"width":608,"height":609},{"sys":2037,"fields":2040},{"id":2038,"createdAt":2039},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":2041,"slug":2042,"articleIntro":2043,"category":2044},"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.",[2045],{"metadata":2046,"sys":2049,"fields":2056},{"tags":2047,"concepts":2048},[],[],{"space":2050,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2052,"publishedVersion":560,"revision":24,"contentType":2054,"locale":29},{"sys":2051},{"type":12,"linkType":13,"id":14},{"sys":2053},{"id":21,"type":12,"linkType":22},{"sys":2055},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2057,"metaTitle":570,"metaDescription":571,"mainTitle":2058,"subtitle":589,"heroImage":2073,"ctaButton":612,"ctaLink":613},[569],{"data":2059,"content":2060,"nodeType":74},{},[2061,2067],{"data":2062,"content":2063,"nodeType":582},{},[2064],{"data":2065,"marks":2066,"value":581,"nodeType":82},{},[],{"data":2068,"content":2069,"nodeType":87},{},[2070],{"data":2071,"marks":2072,"value":98,"nodeType":82},{},[],{"metadata":2074,"sys":2077,"fields":2082},{"tags":2075,"concepts":2076},[],[],{"space":2078,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2080,"publishedVersion":24,"revision":45,"locale":29},{"sys":2079},{"type":12,"linkType":13,"id":14},{"sys":2081},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2083},{"url":604,"details":2084,"fileName":610,"contentType":611},{"size":606,"image":2085},{"width":608,"height":609},{"sys":2087,"fields":2090},{"id":2088,"createdAt":2089},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":2091,"slug":2092,"articleIntro":2091,"category":2093},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[2094],{"metadata":2095,"sys":2098,"fields":2105},{"tags":2096,"concepts":2097},[],[],{"space":2099,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2101,"publishedVersion":560,"revision":24,"contentType":2103,"locale":29},{"sys":2100},{"type":12,"linkType":13,"id":14},{"sys":2102},{"id":21,"type":12,"linkType":22},{"sys":2104},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2106,"metaTitle":570,"metaDescription":571,"mainTitle":2107,"subtitle":589,"heroImage":2122,"ctaButton":612,"ctaLink":613},[569],{"data":2108,"content":2109,"nodeType":74},{},[2110,2116],{"data":2111,"content":2112,"nodeType":582},{},[2113],{"data":2114,"marks":2115,"value":581,"nodeType":82},{},[],{"data":2117,"content":2118,"nodeType":87},{},[2119],{"data":2120,"marks":2121,"value":98,"nodeType":82},{},[],{"metadata":2123,"sys":2126,"fields":2131},{"tags":2124,"concepts":2125},[],[],{"space":2127,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2129,"publishedVersion":24,"revision":45,"locale":29},{"sys":2128},{"type":12,"linkType":13,"id":14},{"sys":2130},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2132},{"url":604,"details":2133,"fileName":610,"contentType":611},{"size":606,"image":2134},{"width":608,"height":609},{"sys":2136,"fields":2139},{"id":2137,"createdAt":2138},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":2140,"slug":2141,"articleIntro":2140,"category":2142},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[2143],{"metadata":2144,"sys":2147,"fields":2154},{"tags":2145,"concepts":2146},[],[],{"space":2148,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2150,"publishedVersion":560,"revision":24,"contentType":2152,"locale":29},{"sys":2149},{"type":12,"linkType":13,"id":14},{"sys":2151},{"id":21,"type":12,"linkType":22},{"sys":2153},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2155,"metaTitle":570,"metaDescription":571,"mainTitle":2156,"subtitle":589,"heroImage":2171,"ctaButton":612,"ctaLink":613},[569],{"data":2157,"content":2158,"nodeType":74},{},[2159,2165],{"data":2160,"content":2161,"nodeType":582},{},[2162],{"data":2163,"marks":2164,"value":581,"nodeType":82},{},[],{"data":2166,"content":2167,"nodeType":87},{},[2168],{"data":2169,"marks":2170,"value":98,"nodeType":82},{},[],{"metadata":2172,"sys":2175,"fields":2180},{"tags":2173,"concepts":2174},[],[],{"space":2176,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2178,"publishedVersion":24,"revision":45,"locale":29},{"sys":2177},{"type":12,"linkType":13,"id":14},{"sys":2179},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2181},{"url":604,"details":2182,"fileName":610,"contentType":611},{"size":606,"image":2183},{"width":608,"height":609},{"sys":2185,"fields":2188},{"id":2186,"createdAt":2187},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":2189,"slug":2190,"articleIntro":2189,"category":2191},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[2192],{"metadata":2193,"sys":2196,"fields":2203},{"tags":2194,"concepts":2195},[],[],{"space":2197,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2199,"publishedVersion":560,"revision":24,"contentType":2201,"locale":29},{"sys":2198},{"type":12,"linkType":13,"id":14},{"sys":2200},{"id":21,"type":12,"linkType":22},{"sys":2202},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2204,"metaTitle":570,"metaDescription":571,"mainTitle":2205,"subtitle":589,"heroImage":2220,"ctaButton":612,"ctaLink":613},[569],{"data":2206,"content":2207,"nodeType":74},{},[2208,2214],{"data":2209,"content":2210,"nodeType":582},{},[2211],{"data":2212,"marks":2213,"value":581,"nodeType":82},{},[],{"data":2215,"content":2216,"nodeType":87},{},[2217],{"data":2218,"marks":2219,"value":98,"nodeType":82},{},[],{"metadata":2221,"sys":2224,"fields":2229},{"tags":2222,"concepts":2223},[],[],{"space":2225,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2227,"publishedVersion":24,"revision":45,"locale":29},{"sys":2226},{"type":12,"linkType":13,"id":14},{"sys":2228},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2230},{"url":604,"details":2231,"fileName":610,"contentType":611},{"size":606,"image":2232},{"width":608,"height":609},{"sys":2234,"fields":2237},{"id":2235,"createdAt":2236},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":2238,"slug":2239,"articleIntro":2238,"category":2240},"668 - Autres charges financières","compte-668-autres-charges-financieres",[2241],{"metadata":2242,"sys":2245,"fields":2252},{"tags":2243,"concepts":2244},[],[],{"space":2246,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2248,"publishedVersion":560,"revision":24,"contentType":2250,"locale":29},{"sys":2247},{"type":12,"linkType":13,"id":14},{"sys":2249},{"id":21,"type":12,"linkType":22},{"sys":2251},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2253,"metaTitle":570,"metaDescription":571,"mainTitle":2254,"subtitle":589,"heroImage":2269,"ctaButton":612,"ctaLink":613},[569],{"data":2255,"content":2256,"nodeType":74},{},[2257,2263],{"data":2258,"content":2259,"nodeType":582},{},[2260],{"data":2261,"marks":2262,"value":581,"nodeType":82},{},[],{"data":2264,"content":2265,"nodeType":87},{},[2266],{"data":2267,"marks":2268,"value":98,"nodeType":82},{},[],{"metadata":2270,"sys":2273,"fields":2278},{"tags":2271,"concepts":2272},[],[],{"space":2274,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2276,"publishedVersion":24,"revision":45,"locale":29},{"sys":2275},{"type":12,"linkType":13,"id":14},{"sys":2277},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2279},{"url":604,"details":2280,"fileName":610,"contentType":611},{"size":606,"image":2281},{"width":608,"height":609},{"sys":2283,"fields":2286},{"id":2284,"createdAt":2285},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":2287,"slug":2288,"articleIntro":2287,"category":2289},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[2290],{"metadata":2291,"sys":2294,"fields":2301},{"tags":2292,"concepts":2293},[],[],{"space":2295,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2297,"publishedVersion":560,"revision":24,"contentType":2299,"locale":29},{"sys":2296},{"type":12,"linkType":13,"id":14},{"sys":2298},{"id":21,"type":12,"linkType":22},{"sys":2300},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2302,"metaTitle":570,"metaDescription":571,"mainTitle":2303,"subtitle":589,"heroImage":2318,"ctaButton":612,"ctaLink":613},[569],{"data":2304,"content":2305,"nodeType":74},{},[2306,2312],{"data":2307,"content":2308,"nodeType":582},{},[2309],{"data":2310,"marks":2311,"value":581,"nodeType":82},{},[],{"data":2313,"content":2314,"nodeType":87},{},[2315],{"data":2316,"marks":2317,"value":98,"nodeType":82},{},[],{"metadata":2319,"sys":2322,"fields":2327},{"tags":2320,"concepts":2321},[],[],{"space":2323,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2325,"publishedVersion":24,"revision":45,"locale":29},{"sys":2324},{"type":12,"linkType":13,"id":14},{"sys":2326},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2328},{"url":604,"details":2329,"fileName":610,"contentType":611},{"size":606,"image":2330},{"width":608,"height":609},{"sys":2332,"fields":2335},{"id":2333,"createdAt":2334},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":2336,"slug":2337,"articleIntro":2336,"category":2338},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[2339],{"metadata":2340,"sys":2343,"fields":2350},{"tags":2341,"concepts":2342},[],[],{"space":2344,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2346,"publishedVersion":560,"revision":24,"contentType":2348,"locale":29},{"sys":2345},{"type":12,"linkType":13,"id":14},{"sys":2347},{"id":21,"type":12,"linkType":22},{"sys":2349},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2351,"metaTitle":570,"metaDescription":571,"mainTitle":2352,"subtitle":589,"heroImage":2367,"ctaButton":612,"ctaLink":613},[569],{"data":2353,"content":2354,"nodeType":74},{},[2355,2361],{"data":2356,"content":2357,"nodeType":582},{},[2358],{"data":2359,"marks":2360,"value":581,"nodeType":82},{},[],{"data":2362,"content":2363,"nodeType":87},{},[2364],{"data":2365,"marks":2366,"value":98,"nodeType":82},{},[],{"metadata":2368,"sys":2371,"fields":2376},{"tags":2369,"concepts":2370},[],[],{"space":2372,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2374,"publishedVersion":24,"revision":45,"locale":29},{"sys":2373},{"type":12,"linkType":13,"id":14},{"sys":2375},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2377},{"url":604,"details":2378,"fileName":610,"contentType":611},{"size":606,"image":2379},{"width":608,"height":609},{"sys":2381,"fields":2384},{"id":2382,"createdAt":2383},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":2385,"slug":2386,"articleIntro":-1,"category":2387},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[2388],{"metadata":2389,"sys":2392,"fields":2399},{"tags":2390,"concepts":2391},[],[],{"space":2393,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2395,"publishedVersion":560,"revision":24,"contentType":2397,"locale":29},{"sys":2394},{"type":12,"linkType":13,"id":14},{"sys":2396},{"id":21,"type":12,"linkType":22},{"sys":2398},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2400,"metaTitle":570,"metaDescription":571,"mainTitle":2401,"subtitle":589,"heroImage":2416,"ctaButton":612,"ctaLink":613},[569],{"data":2402,"content":2403,"nodeType":74},{},[2404,2410],{"data":2405,"content":2406,"nodeType":582},{},[2407],{"data":2408,"marks":2409,"value":581,"nodeType":82},{},[],{"data":2411,"content":2412,"nodeType":87},{},[2413],{"data":2414,"marks":2415,"value":98,"nodeType":82},{},[],{"metadata":2417,"sys":2420,"fields":2425},{"tags":2418,"concepts":2419},[],[],{"space":2421,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2423,"publishedVersion":24,"revision":45,"locale":29},{"sys":2422},{"type":12,"linkType":13,"id":14},{"sys":2424},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2426},{"url":604,"details":2427,"fileName":610,"contentType":611},{"size":606,"image":2428},{"width":608,"height":609},{"sys":2430,"fields":2433},{"id":2431,"createdAt":2432},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":2434,"slug":2435,"articleIntro":2434,"category":2436},"6248 - Divers","compte-6248-divers",[2437],{"metadata":2438,"sys":2441,"fields":2448},{"tags":2439,"concepts":2440},[],[],{"space":2442,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2444,"publishedVersion":560,"revision":24,"contentType":2446,"locale":29},{"sys":2443},{"type":12,"linkType":13,"id":14},{"sys":2445},{"id":21,"type":12,"linkType":22},{"sys":2447},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2449,"metaTitle":570,"metaDescription":571,"mainTitle":2450,"subtitle":589,"heroImage":2465,"ctaButton":612,"ctaLink":613},[569],{"data":2451,"content":2452,"nodeType":74},{},[2453,2459],{"data":2454,"content":2455,"nodeType":582},{},[2456],{"data":2457,"marks":2458,"value":581,"nodeType":82},{},[],{"data":2460,"content":2461,"nodeType":87},{},[2462],{"data":2463,"marks":2464,"value":98,"nodeType":82},{},[],{"metadata":2466,"sys":2469,"fields":2474},{"tags":2467,"concepts":2468},[],[],{"space":2470,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2472,"publishedVersion":24,"revision":45,"locale":29},{"sys":2471},{"type":12,"linkType":13,"id":14},{"sys":2473},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2475},{"url":604,"details":2476,"fileName":610,"contentType":611},{"size":606,"image":2477},{"width":608,"height":609},{"sys":2479,"fields":2482},{"id":2480,"createdAt":2481},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":2483,"slug":2484,"articleIntro":2483,"category":2485},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[2486],{"metadata":2487,"sys":2490,"fields":2497},{"tags":2488,"concepts":2489},[],[],{"space":2491,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2493,"publishedVersion":560,"revision":24,"contentType":2495,"locale":29},{"sys":2492},{"type":12,"linkType":13,"id":14},{"sys":2494},{"id":21,"type":12,"linkType":22},{"sys":2496},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2498,"metaTitle":570,"metaDescription":571,"mainTitle":2499,"subtitle":589,"heroImage":2514,"ctaButton":612,"ctaLink":613},[569],{"data":2500,"content":2501,"nodeType":74},{},[2502,2508],{"data":2503,"content":2504,"nodeType":582},{},[2505],{"data":2506,"marks":2507,"value":581,"nodeType":82},{},[],{"data":2509,"content":2510,"nodeType":87},{},[2511],{"data":2512,"marks":2513,"value":98,"nodeType":82},{},[],{"metadata":2515,"sys":2518,"fields":2523},{"tags":2516,"concepts":2517},[],[],{"space":2519,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2521,"publishedVersion":24,"revision":45,"locale":29},{"sys":2520},{"type":12,"linkType":13,"id":14},{"sys":2522},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2524},{"url":604,"details":2525,"fileName":610,"contentType":611},{"size":606,"image":2526},{"width":608,"height":609},{"sys":2528,"fields":2531},{"id":2529,"createdAt":2530},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":2532,"slug":2533,"articleIntro":-1,"category":2534},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[2535],{"metadata":2536,"sys":2539,"fields":2546},{"tags":2537,"concepts":2538},[],[],{"space":2540,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2542,"publishedVersion":560,"revision":24,"contentType":2544,"locale":29},{"sys":2541},{"type":12,"linkType":13,"id":14},{"sys":2543},{"id":21,"type":12,"linkType":22},{"sys":2545},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2547,"metaTitle":570,"metaDescription":571,"mainTitle":2548,"subtitle":589,"heroImage":2563,"ctaButton":612,"ctaLink":613},[569],{"data":2549,"content":2550,"nodeType":74},{},[2551,2557],{"data":2552,"content":2553,"nodeType":582},{},[2554],{"data":2555,"marks":2556,"value":581,"nodeType":82},{},[],{"data":2558,"content":2559,"nodeType":87},{},[2560],{"data":2561,"marks":2562,"value":98,"nodeType":82},{},[],{"metadata":2564,"sys":2567,"fields":2572},{"tags":2565,"concepts":2566},[],[],{"space":2568,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2570,"publishedVersion":24,"revision":45,"locale":29},{"sys":2569},{"type":12,"linkType":13,"id":14},{"sys":2571},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2573},{"url":604,"details":2574,"fileName":610,"contentType":611},{"size":606,"image":2575},{"width":608,"height":609},{"sys":2577,"fields":2580},{"id":2578,"createdAt":2579},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":2581,"slug":2582,"articleIntro":2581,"category":2583},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[2584],{"metadata":2585,"sys":2588,"fields":2595},{"tags":2586,"concepts":2587},[],[],{"space":2589,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2591,"publishedVersion":560,"revision":24,"contentType":2593,"locale":29},{"sys":2590},{"type":12,"linkType":13,"id":14},{"sys":2592},{"id":21,"type":12,"linkType":22},{"sys":2594},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2596,"metaTitle":570,"metaDescription":571,"mainTitle":2597,"subtitle":589,"heroImage":2612,"ctaButton":612,"ctaLink":613},[569],{"data":2598,"content":2599,"nodeType":74},{},[2600,2606],{"data":2601,"content":2602,"nodeType":582},{},[2603],{"data":2604,"marks":2605,"value":581,"nodeType":82},{},[],{"data":2607,"content":2608,"nodeType":87},{},[2609],{"data":2610,"marks":2611,"value":98,"nodeType":82},{},[],{"metadata":2613,"sys":2616,"fields":2621},{"tags":2614,"concepts":2615},[],[],{"space":2617,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2619,"publishedVersion":24,"revision":45,"locale":29},{"sys":2618},{"type":12,"linkType":13,"id":14},{"sys":2620},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2622},{"url":604,"details":2623,"fileName":610,"contentType":611},{"size":606,"image":2624},{"width":608,"height":609},{"sys":2626,"fields":2629},{"id":2627,"createdAt":2628},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":2630,"slug":2631,"articleIntro":2630,"category":2632},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[2633],{"metadata":2634,"sys":2637,"fields":2644},{"tags":2635,"concepts":2636},[],[],{"space":2638,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2640,"publishedVersion":560,"revision":24,"contentType":2642,"locale":29},{"sys":2639},{"type":12,"linkType":13,"id":14},{"sys":2641},{"id":21,"type":12,"linkType":22},{"sys":2643},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2645,"metaTitle":570,"metaDescription":571,"mainTitle":2646,"subtitle":589,"heroImage":2661,"ctaButton":612,"ctaLink":613},[569],{"data":2647,"content":2648,"nodeType":74},{},[2649,2655],{"data":2650,"content":2651,"nodeType":582},{},[2652],{"data":2653,"marks":2654,"value":581,"nodeType":82},{},[],{"data":2656,"content":2657,"nodeType":87},{},[2658],{"data":2659,"marks":2660,"value":98,"nodeType":82},{},[],{"metadata":2662,"sys":2665,"fields":2670},{"tags":2663,"concepts":2664},[],[],{"space":2666,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2668,"publishedVersion":24,"revision":45,"locale":29},{"sys":2667},{"type":12,"linkType":13,"id":14},{"sys":2669},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2671},{"url":604,"details":2672,"fileName":610,"contentType":611},{"size":606,"image":2673},{"width":608,"height":609},{"sys":2675,"fields":2678},{"id":2676,"createdAt":2677},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":2679,"slug":2680,"articleIntro":2679,"category":2681},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[2682],{"metadata":2683,"sys":2686,"fields":2693},{"tags":2684,"concepts":2685},[],[],{"space":2687,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2689,"publishedVersion":560,"revision":24,"contentType":2691,"locale":29},{"sys":2688},{"type":12,"linkType":13,"id":14},{"sys":2690},{"id":21,"type":12,"linkType":22},{"sys":2692},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2694,"metaTitle":570,"metaDescription":571,"mainTitle":2695,"subtitle":589,"heroImage":2710,"ctaButton":612,"ctaLink":613},[569],{"data":2696,"content":2697,"nodeType":74},{},[2698,2704],{"data":2699,"content":2700,"nodeType":582},{},[2701],{"data":2702,"marks":2703,"value":581,"nodeType":82},{},[],{"data":2705,"content":2706,"nodeType":87},{},[2707],{"data":2708,"marks":2709,"value":98,"nodeType":82},{},[],{"metadata":2711,"sys":2714,"fields":2719},{"tags":2712,"concepts":2713},[],[],{"space":2715,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2717,"publishedVersion":24,"revision":45,"locale":29},{"sys":2716},{"type":12,"linkType":13,"id":14},{"sys":2718},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2720},{"url":604,"details":2721,"fileName":610,"contentType":611},{"size":606,"image":2722},{"width":608,"height":609},{"sys":2724,"fields":2727},{"id":2725,"createdAt":2726},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":2728,"slug":2729,"articleIntro":2728,"category":2730},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[2731],{"metadata":2732,"sys":2735,"fields":2742},{"tags":2733,"concepts":2734},[],[],{"space":2736,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2738,"publishedVersion":560,"revision":24,"contentType":2740,"locale":29},{"sys":2737},{"type":12,"linkType":13,"id":14},{"sys":2739},{"id":21,"type":12,"linkType":22},{"sys":2741},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2743,"metaTitle":570,"metaDescription":571,"mainTitle":2744,"subtitle":589,"heroImage":2759,"ctaButton":612,"ctaLink":613},[569],{"data":2745,"content":2746,"nodeType":74},{},[2747,2753],{"data":2748,"content":2749,"nodeType":582},{},[2750],{"data":2751,"marks":2752,"value":581,"nodeType":82},{},[],{"data":2754,"content":2755,"nodeType":87},{},[2756],{"data":2757,"marks":2758,"value":98,"nodeType":82},{},[],{"metadata":2760,"sys":2763,"fields":2768},{"tags":2761,"concepts":2762},[],[],{"space":2764,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2766,"publishedVersion":24,"revision":45,"locale":29},{"sys":2765},{"type":12,"linkType":13,"id":14},{"sys":2767},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2769},{"url":604,"details":2770,"fileName":610,"contentType":611},{"size":606,"image":2771},{"width":608,"height":609},{"sys":2773,"fields":2776},{"id":2774,"createdAt":2775},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":2777,"slug":2778,"articleIntro":-1,"category":2779},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[2780],{"metadata":2781,"sys":2784,"fields":2791},{"tags":2782,"concepts":2783},[],[],{"space":2785,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2787,"publishedVersion":560,"revision":24,"contentType":2789,"locale":29},{"sys":2786},{"type":12,"linkType":13,"id":14},{"sys":2788},{"id":21,"type":12,"linkType":22},{"sys":2790},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2792,"metaTitle":570,"metaDescription":571,"mainTitle":2793,"subtitle":589,"heroImage":2808,"ctaButton":612,"ctaLink":613},[569],{"data":2794,"content":2795,"nodeType":74},{},[2796,2802],{"data":2797,"content":2798,"nodeType":582},{},[2799],{"data":2800,"marks":2801,"value":581,"nodeType":82},{},[],{"data":2803,"content":2804,"nodeType":87},{},[2805],{"data":2806,"marks":2807,"value":98,"nodeType":82},{},[],{"metadata":2809,"sys":2812,"fields":2817},{"tags":2810,"concepts":2811},[],[],{"space":2813,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2815,"publishedVersion":24,"revision":45,"locale":29},{"sys":2814},{"type":12,"linkType":13,"id":14},{"sys":2816},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2818},{"url":604,"details":2819,"fileName":610,"contentType":611},{"size":606,"image":2820},{"width":608,"height":609},{"sys":2822,"fields":2825},{"id":2823,"createdAt":2824},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":2826,"slug":2827,"articleIntro":2826,"category":2828},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[2829],{"metadata":2830,"sys":2833,"fields":2840},{"tags":2831,"concepts":2832},[],[],{"space":2834,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2836,"publishedVersion":560,"revision":24,"contentType":2838,"locale":29},{"sys":2835},{"type":12,"linkType":13,"id":14},{"sys":2837},{"id":21,"type":12,"linkType":22},{"sys":2839},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2841,"metaTitle":570,"metaDescription":571,"mainTitle":2842,"subtitle":589,"heroImage":2857,"ctaButton":612,"ctaLink":613},[569],{"data":2843,"content":2844,"nodeType":74},{},[2845,2851],{"data":2846,"content":2847,"nodeType":582},{},[2848],{"data":2849,"marks":2850,"value":581,"nodeType":82},{},[],{"data":2852,"content":2853,"nodeType":87},{},[2854],{"data":2855,"marks":2856,"value":98,"nodeType":82},{},[],{"metadata":2858,"sys":2861,"fields":2866},{"tags":2859,"concepts":2860},[],[],{"space":2862,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2864,"publishedVersion":24,"revision":45,"locale":29},{"sys":2863},{"type":12,"linkType":13,"id":14},{"sys":2865},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2867},{"url":604,"details":2868,"fileName":610,"contentType":611},{"size":606,"image":2869},{"width":608,"height":609},{"sys":2871,"fields":2874},{"id":2872,"createdAt":2873},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":2875,"slug":2876,"articleIntro":2875,"category":2877},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[2878],{"metadata":2879,"sys":2882,"fields":2889},{"tags":2880,"concepts":2881},[],[],{"space":2883,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2885,"publishedVersion":560,"revision":24,"contentType":2887,"locale":29},{"sys":2884},{"type":12,"linkType":13,"id":14},{"sys":2886},{"id":21,"type":12,"linkType":22},{"sys":2888},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2890,"metaTitle":570,"metaDescription":571,"mainTitle":2891,"subtitle":589,"heroImage":2906,"ctaButton":612,"ctaLink":613},[569],{"data":2892,"content":2893,"nodeType":74},{},[2894,2900],{"data":2895,"content":2896,"nodeType":582},{},[2897],{"data":2898,"marks":2899,"value":581,"nodeType":82},{},[],{"data":2901,"content":2902,"nodeType":87},{},[2903],{"data":2904,"marks":2905,"value":98,"nodeType":82},{},[],{"metadata":2907,"sys":2910,"fields":2915},{"tags":2908,"concepts":2909},[],[],{"space":2911,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2913,"publishedVersion":24,"revision":45,"locale":29},{"sys":2912},{"type":12,"linkType":13,"id":14},{"sys":2914},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2916},{"url":604,"details":2917,"fileName":610,"contentType":611},{"size":606,"image":2918},{"width":608,"height":609},{"sys":2920,"fields":2923},{"id":2921,"createdAt":2922},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":2924,"slug":2925,"articleIntro":2924,"category":2926},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[2927],{"metadata":2928,"sys":2931,"fields":2938},{"tags":2929,"concepts":2930},[],[],{"space":2932,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2934,"publishedVersion":560,"revision":24,"contentType":2936,"locale":29},{"sys":2933},{"type":12,"linkType":13,"id":14},{"sys":2935},{"id":21,"type":12,"linkType":22},{"sys":2937},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2939,"metaTitle":570,"metaDescription":571,"mainTitle":2940,"subtitle":589,"heroImage":2955,"ctaButton":612,"ctaLink":613},[569],{"data":2941,"content":2942,"nodeType":74},{},[2943,2949],{"data":2944,"content":2945,"nodeType":582},{},[2946],{"data":2947,"marks":2948,"value":581,"nodeType":82},{},[],{"data":2950,"content":2951,"nodeType":87},{},[2952],{"data":2953,"marks":2954,"value":98,"nodeType":82},{},[],{"metadata":2956,"sys":2959,"fields":2964},{"tags":2957,"concepts":2958},[],[],{"space":2960,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":2962,"publishedVersion":24,"revision":45,"locale":29},{"sys":2961},{"type":12,"linkType":13,"id":14},{"sys":2963},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":2965},{"url":604,"details":2966,"fileName":610,"contentType":611},{"size":606,"image":2967},{"width":608,"height":609},{"sys":2969,"fields":2972},{"id":2970,"createdAt":2971},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":2973,"slug":2974,"articleIntro":-1,"category":2975},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[2976],{"metadata":2977,"sys":2980,"fields":2987},{"tags":2978,"concepts":2979},[],[],{"space":2981,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":2983,"publishedVersion":560,"revision":24,"contentType":2985,"locale":29},{"sys":2982},{"type":12,"linkType":13,"id":14},{"sys":2984},{"id":21,"type":12,"linkType":22},{"sys":2986},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":2988,"metaTitle":570,"metaDescription":571,"mainTitle":2989,"subtitle":589,"heroImage":3004,"ctaButton":612,"ctaLink":613},[569],{"data":2990,"content":2991,"nodeType":74},{},[2992,2998],{"data":2993,"content":2994,"nodeType":582},{},[2995],{"data":2996,"marks":2997,"value":581,"nodeType":82},{},[],{"data":2999,"content":3000,"nodeType":87},{},[3001],{"data":3002,"marks":3003,"value":98,"nodeType":82},{},[],{"metadata":3005,"sys":3008,"fields":3013},{"tags":3006,"concepts":3007},[],[],{"space":3009,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3011,"publishedVersion":24,"revision":45,"locale":29},{"sys":3010},{"type":12,"linkType":13,"id":14},{"sys":3012},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3014},{"url":604,"details":3015,"fileName":610,"contentType":611},{"size":606,"image":3016},{"width":608,"height":609},{"sys":3018,"fields":3021},{"id":3019,"createdAt":3020},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":3022,"slug":3023,"articleIntro":3022,"category":3024},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[3025],{"metadata":3026,"sys":3029,"fields":3036},{"tags":3027,"concepts":3028},[],[],{"space":3030,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3032,"publishedVersion":560,"revision":24,"contentType":3034,"locale":29},{"sys":3031},{"type":12,"linkType":13,"id":14},{"sys":3033},{"id":21,"type":12,"linkType":22},{"sys":3035},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3037,"metaTitle":570,"metaDescription":571,"mainTitle":3038,"subtitle":589,"heroImage":3053,"ctaButton":612,"ctaLink":613},[569],{"data":3039,"content":3040,"nodeType":74},{},[3041,3047],{"data":3042,"content":3043,"nodeType":582},{},[3044],{"data":3045,"marks":3046,"value":581,"nodeType":82},{},[],{"data":3048,"content":3049,"nodeType":87},{},[3050],{"data":3051,"marks":3052,"value":98,"nodeType":82},{},[],{"metadata":3054,"sys":3057,"fields":3062},{"tags":3055,"concepts":3056},[],[],{"space":3058,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3060,"publishedVersion":24,"revision":45,"locale":29},{"sys":3059},{"type":12,"linkType":13,"id":14},{"sys":3061},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3063},{"url":604,"details":3064,"fileName":610,"contentType":611},{"size":606,"image":3065},{"width":608,"height":609},{"sys":3067,"fields":3070},{"id":3068,"createdAt":3069},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":3071,"slug":3072,"articleIntro":3071,"category":3073},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[3074],{"metadata":3075,"sys":3078,"fields":3085},{"tags":3076,"concepts":3077},[],[],{"space":3079,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3081,"publishedVersion":560,"revision":24,"contentType":3083,"locale":29},{"sys":3080},{"type":12,"linkType":13,"id":14},{"sys":3082},{"id":21,"type":12,"linkType":22},{"sys":3084},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3086,"metaTitle":570,"metaDescription":571,"mainTitle":3087,"subtitle":589,"heroImage":3102,"ctaButton":612,"ctaLink":613},[569],{"data":3088,"content":3089,"nodeType":74},{},[3090,3096],{"data":3091,"content":3092,"nodeType":582},{},[3093],{"data":3094,"marks":3095,"value":581,"nodeType":82},{},[],{"data":3097,"content":3098,"nodeType":87},{},[3099],{"data":3100,"marks":3101,"value":98,"nodeType":82},{},[],{"metadata":3103,"sys":3106,"fields":3111},{"tags":3104,"concepts":3105},[],[],{"space":3107,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3109,"publishedVersion":24,"revision":45,"locale":29},{"sys":3108},{"type":12,"linkType":13,"id":14},{"sys":3110},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3112},{"url":604,"details":3113,"fileName":610,"contentType":611},{"size":606,"image":3114},{"width":608,"height":609},{"sys":3116,"fields":3119},{"id":3117,"createdAt":3118},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":3120,"slug":3121,"articleIntro":3120,"category":3122},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[3123],{"metadata":3124,"sys":3127,"fields":3134},{"tags":3125,"concepts":3126},[],[],{"space":3128,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3130,"publishedVersion":560,"revision":24,"contentType":3132,"locale":29},{"sys":3129},{"type":12,"linkType":13,"id":14},{"sys":3131},{"id":21,"type":12,"linkType":22},{"sys":3133},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3135,"metaTitle":570,"metaDescription":571,"mainTitle":3136,"subtitle":589,"heroImage":3151,"ctaButton":612,"ctaLink":613},[569],{"data":3137,"content":3138,"nodeType":74},{},[3139,3145],{"data":3140,"content":3141,"nodeType":582},{},[3142],{"data":3143,"marks":3144,"value":581,"nodeType":82},{},[],{"data":3146,"content":3147,"nodeType":87},{},[3148],{"data":3149,"marks":3150,"value":98,"nodeType":82},{},[],{"metadata":3152,"sys":3155,"fields":3160},{"tags":3153,"concepts":3154},[],[],{"space":3156,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3158,"publishedVersion":24,"revision":45,"locale":29},{"sys":3157},{"type":12,"linkType":13,"id":14},{"sys":3159},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3161},{"url":604,"details":3162,"fileName":610,"contentType":611},{"size":606,"image":3163},{"width":608,"height":609},{"sys":3165,"fields":3168},{"id":3166,"createdAt":3167},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":3169,"slug":3170,"articleIntro":3169,"category":3171},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[3172],{"metadata":3173,"sys":3176,"fields":3183},{"tags":3174,"concepts":3175},[],[],{"space":3177,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3179,"publishedVersion":560,"revision":24,"contentType":3181,"locale":29},{"sys":3178},{"type":12,"linkType":13,"id":14},{"sys":3180},{"id":21,"type":12,"linkType":22},{"sys":3182},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3184,"metaTitle":570,"metaDescription":571,"mainTitle":3185,"subtitle":589,"heroImage":3200,"ctaButton":612,"ctaLink":613},[569],{"data":3186,"content":3187,"nodeType":74},{},[3188,3194],{"data":3189,"content":3190,"nodeType":582},{},[3191],{"data":3192,"marks":3193,"value":581,"nodeType":82},{},[],{"data":3195,"content":3196,"nodeType":87},{},[3197],{"data":3198,"marks":3199,"value":98,"nodeType":82},{},[],{"metadata":3201,"sys":3204,"fields":3209},{"tags":3202,"concepts":3203},[],[],{"space":3205,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3207,"publishedVersion":24,"revision":45,"locale":29},{"sys":3206},{"type":12,"linkType":13,"id":14},{"sys":3208},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3210},{"url":604,"details":3211,"fileName":610,"contentType":611},{"size":606,"image":3212},{"width":608,"height":609},{"sys":3214,"fields":3217},{"id":3215,"createdAt":3216},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3218,"slug":3219,"articleIntro":-1,"category":3220},"Compte 705 - Études","compte-705-etudes",[3221],{"metadata":3222,"sys":3225,"fields":3232},{"tags":3223,"concepts":3224},[],[],{"space":3226,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3228,"publishedVersion":560,"revision":24,"contentType":3230,"locale":29},{"sys":3227},{"type":12,"linkType":13,"id":14},{"sys":3229},{"id":21,"type":12,"linkType":22},{"sys":3231},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3233,"metaTitle":570,"metaDescription":571,"mainTitle":3234,"subtitle":589,"heroImage":3249,"ctaButton":612,"ctaLink":613},[569],{"data":3235,"content":3236,"nodeType":74},{},[3237,3243],{"data":3238,"content":3239,"nodeType":582},{},[3240],{"data":3241,"marks":3242,"value":581,"nodeType":82},{},[],{"data":3244,"content":3245,"nodeType":87},{},[3246],{"data":3247,"marks":3248,"value":98,"nodeType":82},{},[],{"metadata":3250,"sys":3253,"fields":3258},{"tags":3251,"concepts":3252},[],[],{"space":3254,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3256,"publishedVersion":24,"revision":45,"locale":29},{"sys":3255},{"type":12,"linkType":13,"id":14},{"sys":3257},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3259},{"url":604,"details":3260,"fileName":610,"contentType":611},{"size":606,"image":3261},{"width":608,"height":609},{"sys":3263,"fields":3266},{"id":3264,"createdAt":3265},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3267,"slug":3268,"articleIntro":3267,"category":3269},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3270],{"metadata":3271,"sys":3274,"fields":3281},{"tags":3272,"concepts":3273},[],[],{"space":3275,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3277,"publishedVersion":560,"revision":24,"contentType":3279,"locale":29},{"sys":3276},{"type":12,"linkType":13,"id":14},{"sys":3278},{"id":21,"type":12,"linkType":22},{"sys":3280},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3282,"metaTitle":570,"metaDescription":571,"mainTitle":3283,"subtitle":589,"heroImage":3298,"ctaButton":612,"ctaLink":613},[569],{"data":3284,"content":3285,"nodeType":74},{},[3286,3292],{"data":3287,"content":3288,"nodeType":582},{},[3289],{"data":3290,"marks":3291,"value":581,"nodeType":82},{},[],{"data":3293,"content":3294,"nodeType":87},{},[3295],{"data":3296,"marks":3297,"value":98,"nodeType":82},{},[],{"metadata":3299,"sys":3302,"fields":3307},{"tags":3300,"concepts":3301},[],[],{"space":3303,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3305,"publishedVersion":24,"revision":45,"locale":29},{"sys":3304},{"type":12,"linkType":13,"id":14},{"sys":3306},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3308},{"url":604,"details":3309,"fileName":610,"contentType":611},{"size":606,"image":3310},{"width":608,"height":609},{"sys":3312,"fields":3315},{"id":3313,"createdAt":3314},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":3316,"slug":3317,"articleIntro":3316,"category":3318},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[3319],{"metadata":3320,"sys":3323,"fields":3330},{"tags":3321,"concepts":3322},[],[],{"space":3324,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3326,"publishedVersion":560,"revision":24,"contentType":3328,"locale":29},{"sys":3325},{"type":12,"linkType":13,"id":14},{"sys":3327},{"id":21,"type":12,"linkType":22},{"sys":3329},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3331,"metaTitle":570,"metaDescription":571,"mainTitle":3332,"subtitle":589,"heroImage":3347,"ctaButton":612,"ctaLink":613},[569],{"data":3333,"content":3334,"nodeType":74},{},[3335,3341],{"data":3336,"content":3337,"nodeType":582},{},[3338],{"data":3339,"marks":3340,"value":581,"nodeType":82},{},[],{"data":3342,"content":3343,"nodeType":87},{},[3344],{"data":3345,"marks":3346,"value":98,"nodeType":82},{},[],{"metadata":3348,"sys":3351,"fields":3356},{"tags":3349,"concepts":3350},[],[],{"space":3352,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3354,"publishedVersion":24,"revision":45,"locale":29},{"sys":3353},{"type":12,"linkType":13,"id":14},{"sys":3355},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3357},{"url":604,"details":3358,"fileName":610,"contentType":611},{"size":606,"image":3359},{"width":608,"height":609},{"sys":3361,"fields":3364},{"id":3362,"createdAt":3363},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":3365,"slug":3366,"articleIntro":3365,"category":3367},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[3368],{"metadata":3369,"sys":3372,"fields":3379},{"tags":3370,"concepts":3371},[],[],{"space":3373,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3375,"publishedVersion":560,"revision":24,"contentType":3377,"locale":29},{"sys":3374},{"type":12,"linkType":13,"id":14},{"sys":3376},{"id":21,"type":12,"linkType":22},{"sys":3378},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3380,"metaTitle":570,"metaDescription":571,"mainTitle":3381,"subtitle":589,"heroImage":3396,"ctaButton":612,"ctaLink":613},[569],{"data":3382,"content":3383,"nodeType":74},{},[3384,3390],{"data":3385,"content":3386,"nodeType":582},{},[3387],{"data":3388,"marks":3389,"value":581,"nodeType":82},{},[],{"data":3391,"content":3392,"nodeType":87},{},[3393],{"data":3394,"marks":3395,"value":98,"nodeType":82},{},[],{"metadata":3397,"sys":3400,"fields":3405},{"tags":3398,"concepts":3399},[],[],{"space":3401,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3403,"publishedVersion":24,"revision":45,"locale":29},{"sys":3402},{"type":12,"linkType":13,"id":14},{"sys":3404},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3406},{"url":604,"details":3407,"fileName":610,"contentType":611},{"size":606,"image":3408},{"width":608,"height":609},{"sys":3410,"fields":3413},{"id":3411,"createdAt":3412},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":3414,"slug":3415,"articleIntro":3414,"category":3416},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[3417],{"metadata":3418,"sys":3421,"fields":3428},{"tags":3419,"concepts":3420},[],[],{"space":3422,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3424,"publishedVersion":560,"revision":24,"contentType":3426,"locale":29},{"sys":3423},{"type":12,"linkType":13,"id":14},{"sys":3425},{"id":21,"type":12,"linkType":22},{"sys":3427},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3429,"metaTitle":570,"metaDescription":571,"mainTitle":3430,"subtitle":589,"heroImage":3445,"ctaButton":612,"ctaLink":613},[569],{"data":3431,"content":3432,"nodeType":74},{},[3433,3439],{"data":3434,"content":3435,"nodeType":582},{},[3436],{"data":3437,"marks":3438,"value":581,"nodeType":82},{},[],{"data":3440,"content":3441,"nodeType":87},{},[3442],{"data":3443,"marks":3444,"value":98,"nodeType":82},{},[],{"metadata":3446,"sys":3449,"fields":3454},{"tags":3447,"concepts":3448},[],[],{"space":3450,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3452,"publishedVersion":24,"revision":45,"locale":29},{"sys":3451},{"type":12,"linkType":13,"id":14},{"sys":3453},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3455},{"url":604,"details":3456,"fileName":610,"contentType":611},{"size":606,"image":3457},{"width":608,"height":609},{"sys":3459,"fields":3462},{"id":3460,"createdAt":3461},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":3463,"slug":3464,"articleIntro":3463,"category":3465},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[3466],{"metadata":3467,"sys":3470,"fields":3477},{"tags":3468,"concepts":3469},[],[],{"space":3471,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3473,"publishedVersion":560,"revision":24,"contentType":3475,"locale":29},{"sys":3472},{"type":12,"linkType":13,"id":14},{"sys":3474},{"id":21,"type":12,"linkType":22},{"sys":3476},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3478,"metaTitle":570,"metaDescription":571,"mainTitle":3479,"subtitle":589,"heroImage":3494,"ctaButton":612,"ctaLink":613},[569],{"data":3480,"content":3481,"nodeType":74},{},[3482,3488],{"data":3483,"content":3484,"nodeType":582},{},[3485],{"data":3486,"marks":3487,"value":581,"nodeType":82},{},[],{"data":3489,"content":3490,"nodeType":87},{},[3491],{"data":3492,"marks":3493,"value":98,"nodeType":82},{},[],{"metadata":3495,"sys":3498,"fields":3503},{"tags":3496,"concepts":3497},[],[],{"space":3499,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3501,"publishedVersion":24,"revision":45,"locale":29},{"sys":3500},{"type":12,"linkType":13,"id":14},{"sys":3502},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3504},{"url":604,"details":3505,"fileName":610,"contentType":611},{"size":606,"image":3506},{"width":608,"height":609},{"sys":3508,"fields":3511},{"id":3509,"createdAt":3510},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":3512,"slug":3513,"articleIntro":-1,"category":3514},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[3515],{"metadata":3516,"sys":3519,"fields":3526},{"tags":3517,"concepts":3518},[],[],{"space":3520,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3522,"publishedVersion":560,"revision":24,"contentType":3524,"locale":29},{"sys":3521},{"type":12,"linkType":13,"id":14},{"sys":3523},{"id":21,"type":12,"linkType":22},{"sys":3525},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3527,"metaTitle":570,"metaDescription":571,"mainTitle":3528,"subtitle":589,"heroImage":3543,"ctaButton":612,"ctaLink":613},[569],{"data":3529,"content":3530,"nodeType":74},{},[3531,3537],{"data":3532,"content":3533,"nodeType":582},{},[3534],{"data":3535,"marks":3536,"value":581,"nodeType":82},{},[],{"data":3538,"content":3539,"nodeType":87},{},[3540],{"data":3541,"marks":3542,"value":98,"nodeType":82},{},[],{"metadata":3544,"sys":3547,"fields":3552},{"tags":3545,"concepts":3546},[],[],{"space":3548,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3550,"publishedVersion":24,"revision":45,"locale":29},{"sys":3549},{"type":12,"linkType":13,"id":14},{"sys":3551},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3553},{"url":604,"details":3554,"fileName":610,"contentType":611},{"size":606,"image":3555},{"width":608,"height":609},{"sys":3557,"fields":3560},{"id":3558,"createdAt":3559},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":3561,"slug":3562,"articleIntro":3561,"category":3563},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[3564],{"metadata":3565,"sys":3568,"fields":3575},{"tags":3566,"concepts":3567},[],[],{"space":3569,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3571,"publishedVersion":560,"revision":24,"contentType":3573,"locale":29},{"sys":3570},{"type":12,"linkType":13,"id":14},{"sys":3572},{"id":21,"type":12,"linkType":22},{"sys":3574},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3576,"metaTitle":570,"metaDescription":571,"mainTitle":3577,"subtitle":589,"heroImage":3592,"ctaButton":612,"ctaLink":613},[569],{"data":3578,"content":3579,"nodeType":74},{},[3580,3586],{"data":3581,"content":3582,"nodeType":582},{},[3583],{"data":3584,"marks":3585,"value":581,"nodeType":82},{},[],{"data":3587,"content":3588,"nodeType":87},{},[3589],{"data":3590,"marks":3591,"value":98,"nodeType":82},{},[],{"metadata":3593,"sys":3596,"fields":3601},{"tags":3594,"concepts":3595},[],[],{"space":3597,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3599,"publishedVersion":24,"revision":45,"locale":29},{"sys":3598},{"type":12,"linkType":13,"id":14},{"sys":3600},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3602},{"url":604,"details":3603,"fileName":610,"contentType":611},{"size":606,"image":3604},{"width":608,"height":609},{"sys":3606,"fields":3609},{"id":3607,"createdAt":3608},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":3610,"slug":3611,"articleIntro":3610,"category":3612},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[3613],{"metadata":3614,"sys":3617,"fields":3624},{"tags":3615,"concepts":3616},[],[],{"space":3618,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3620,"publishedVersion":560,"revision":24,"contentType":3622,"locale":29},{"sys":3619},{"type":12,"linkType":13,"id":14},{"sys":3621},{"id":21,"type":12,"linkType":22},{"sys":3623},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3625,"metaTitle":570,"metaDescription":571,"mainTitle":3626,"subtitle":589,"heroImage":3641,"ctaButton":612,"ctaLink":613},[569],{"data":3627,"content":3628,"nodeType":74},{},[3629,3635],{"data":3630,"content":3631,"nodeType":582},{},[3632],{"data":3633,"marks":3634,"value":581,"nodeType":82},{},[],{"data":3636,"content":3637,"nodeType":87},{},[3638],{"data":3639,"marks":3640,"value":98,"nodeType":82},{},[],{"metadata":3642,"sys":3645,"fields":3650},{"tags":3643,"concepts":3644},[],[],{"space":3646,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3648,"publishedVersion":24,"revision":45,"locale":29},{"sys":3647},{"type":12,"linkType":13,"id":14},{"sys":3649},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3651},{"url":604,"details":3652,"fileName":610,"contentType":611},{"size":606,"image":3653},{"width":608,"height":609},{"sys":3655,"fields":3658},{"id":3656,"createdAt":3657},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":3659,"slug":3660,"articleIntro":3659,"category":3661},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[3662],{"metadata":3663,"sys":3666,"fields":3673},{"tags":3664,"concepts":3665},[],[],{"space":3667,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3669,"publishedVersion":560,"revision":24,"contentType":3671,"locale":29},{"sys":3668},{"type":12,"linkType":13,"id":14},{"sys":3670},{"id":21,"type":12,"linkType":22},{"sys":3672},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3674,"metaTitle":570,"metaDescription":571,"mainTitle":3675,"subtitle":589,"heroImage":3690,"ctaButton":612,"ctaLink":613},[569],{"data":3676,"content":3677,"nodeType":74},{},[3678,3684],{"data":3679,"content":3680,"nodeType":582},{},[3681],{"data":3682,"marks":3683,"value":581,"nodeType":82},{},[],{"data":3685,"content":3686,"nodeType":87},{},[3687],{"data":3688,"marks":3689,"value":98,"nodeType":82},{},[],{"metadata":3691,"sys":3694,"fields":3699},{"tags":3692,"concepts":3693},[],[],{"space":3695,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3697,"publishedVersion":24,"revision":45,"locale":29},{"sys":3696},{"type":12,"linkType":13,"id":14},{"sys":3698},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3700},{"url":604,"details":3701,"fileName":610,"contentType":611},{"size":606,"image":3702},{"width":608,"height":609},{"sys":3704,"fields":3707},{"id":3705,"createdAt":3706},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":3708,"slug":3709,"articleIntro":3708,"category":3710},"Classe 15 - Provisions","classe-15-provisions",[3711],{"metadata":3712,"sys":3715,"fields":3722},{"tags":3713,"concepts":3714},[],[],{"space":3716,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3718,"publishedVersion":560,"revision":24,"contentType":3720,"locale":29},{"sys":3717},{"type":12,"linkType":13,"id":14},{"sys":3719},{"id":21,"type":12,"linkType":22},{"sys":3721},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3723,"metaTitle":570,"metaDescription":571,"mainTitle":3724,"subtitle":589,"heroImage":3739,"ctaButton":612,"ctaLink":613},[569],{"data":3725,"content":3726,"nodeType":74},{},[3727,3733],{"data":3728,"content":3729,"nodeType":582},{},[3730],{"data":3731,"marks":3732,"value":581,"nodeType":82},{},[],{"data":3734,"content":3735,"nodeType":87},{},[3736],{"data":3737,"marks":3738,"value":98,"nodeType":82},{},[],{"metadata":3740,"sys":3743,"fields":3748},{"tags":3741,"concepts":3742},[],[],{"space":3744,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3746,"publishedVersion":24,"revision":45,"locale":29},{"sys":3745},{"type":12,"linkType":13,"id":14},{"sys":3747},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3749},{"url":604,"details":3750,"fileName":610,"contentType":611},{"size":606,"image":3751},{"width":608,"height":609},{"sys":3753,"fields":3756},{"id":3754,"createdAt":3755},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":3757,"slug":3758,"articleIntro":3757,"category":3759},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[3760],{"metadata":3761,"sys":3764,"fields":3771},{"tags":3762,"concepts":3763},[],[],{"space":3765,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3767,"publishedVersion":560,"revision":24,"contentType":3769,"locale":29},{"sys":3766},{"type":12,"linkType":13,"id":14},{"sys":3768},{"id":21,"type":12,"linkType":22},{"sys":3770},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3772,"metaTitle":570,"metaDescription":571,"mainTitle":3773,"subtitle":589,"heroImage":3788,"ctaButton":612,"ctaLink":613},[569],{"data":3774,"content":3775,"nodeType":74},{},[3776,3782],{"data":3777,"content":3778,"nodeType":582},{},[3779],{"data":3780,"marks":3781,"value":581,"nodeType":82},{},[],{"data":3783,"content":3784,"nodeType":87},{},[3785],{"data":3786,"marks":3787,"value":98,"nodeType":82},{},[],{"metadata":3789,"sys":3792,"fields":3797},{"tags":3790,"concepts":3791},[],[],{"space":3793,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3795,"publishedVersion":24,"revision":45,"locale":29},{"sys":3794},{"type":12,"linkType":13,"id":14},{"sys":3796},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3798},{"url":604,"details":3799,"fileName":610,"contentType":611},{"size":606,"image":3800},{"width":608,"height":609},{"sys":3802,"fields":3805},{"id":3803,"createdAt":3804},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":3806,"slug":3807,"articleIntro":-1,"category":3808},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[3809],{"metadata":3810,"sys":3813,"fields":3820},{"tags":3811,"concepts":3812},[],[],{"space":3814,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3816,"publishedVersion":560,"revision":24,"contentType":3818,"locale":29},{"sys":3815},{"type":12,"linkType":13,"id":14},{"sys":3817},{"id":21,"type":12,"linkType":22},{"sys":3819},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3821,"metaTitle":570,"metaDescription":571,"mainTitle":3822,"subtitle":589,"heroImage":3837,"ctaButton":612,"ctaLink":613},[569],{"data":3823,"content":3824,"nodeType":74},{},[3825,3831],{"data":3826,"content":3827,"nodeType":582},{},[3828],{"data":3829,"marks":3830,"value":581,"nodeType":82},{},[],{"data":3832,"content":3833,"nodeType":87},{},[3834],{"data":3835,"marks":3836,"value":98,"nodeType":82},{},[],{"metadata":3838,"sys":3841,"fields":3846},{"tags":3839,"concepts":3840},[],[],{"space":3842,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3844,"publishedVersion":24,"revision":45,"locale":29},{"sys":3843},{"type":12,"linkType":13,"id":14},{"sys":3845},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3847},{"url":604,"details":3848,"fileName":610,"contentType":611},{"size":606,"image":3849},{"width":608,"height":609},{"sys":3851,"fields":3854},{"id":3852,"createdAt":3853},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":3855,"slug":3856,"articleIntro":3855,"category":3857},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[3858],{"metadata":3859,"sys":3862,"fields":3869},{"tags":3860,"concepts":3861},[],[],{"space":3863,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3865,"publishedVersion":560,"revision":24,"contentType":3867,"locale":29},{"sys":3864},{"type":12,"linkType":13,"id":14},{"sys":3866},{"id":21,"type":12,"linkType":22},{"sys":3868},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3870,"metaTitle":570,"metaDescription":571,"mainTitle":3871,"subtitle":589,"heroImage":3886,"ctaButton":612,"ctaLink":613},[569],{"data":3872,"content":3873,"nodeType":74},{},[3874,3880],{"data":3875,"content":3876,"nodeType":582},{},[3877],{"data":3878,"marks":3879,"value":581,"nodeType":82},{},[],{"data":3881,"content":3882,"nodeType":87},{},[3883],{"data":3884,"marks":3885,"value":98,"nodeType":82},{},[],{"metadata":3887,"sys":3890,"fields":3895},{"tags":3888,"concepts":3889},[],[],{"space":3891,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3893,"publishedVersion":24,"revision":45,"locale":29},{"sys":3892},{"type":12,"linkType":13,"id":14},{"sys":3894},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3896},{"url":604,"details":3897,"fileName":610,"contentType":611},{"size":606,"image":3898},{"width":608,"height":609},{"sys":3900,"fields":3903},{"id":3901,"createdAt":3902},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":3904,"slug":3905,"articleIntro":3904,"category":3906},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[3907],{"metadata":3908,"sys":3911,"fields":3918},{"tags":3909,"concepts":3910},[],[],{"space":3912,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3914,"publishedVersion":560,"revision":24,"contentType":3916,"locale":29},{"sys":3913},{"type":12,"linkType":13,"id":14},{"sys":3915},{"id":21,"type":12,"linkType":22},{"sys":3917},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3919,"metaTitle":570,"metaDescription":571,"mainTitle":3920,"subtitle":589,"heroImage":3935,"ctaButton":612,"ctaLink":613},[569],{"data":3921,"content":3922,"nodeType":74},{},[3923,3929],{"data":3924,"content":3925,"nodeType":582},{},[3926],{"data":3927,"marks":3928,"value":581,"nodeType":82},{},[],{"data":3930,"content":3931,"nodeType":87},{},[3932],{"data":3933,"marks":3934,"value":98,"nodeType":82},{},[],{"metadata":3936,"sys":3939,"fields":3944},{"tags":3937,"concepts":3938},[],[],{"space":3940,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3942,"publishedVersion":24,"revision":45,"locale":29},{"sys":3941},{"type":12,"linkType":13,"id":14},{"sys":3943},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3945},{"url":604,"details":3946,"fileName":610,"contentType":611},{"size":606,"image":3947},{"width":608,"height":609},{"sys":3949,"fields":3952},{"id":3950,"createdAt":3951},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":3953,"slug":3954,"articleIntro":3953,"category":3955},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[3956],{"metadata":3957,"sys":3960,"fields":3967},{"tags":3958,"concepts":3959},[],[],{"space":3961,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":3963,"publishedVersion":560,"revision":24,"contentType":3965,"locale":29},{"sys":3962},{"type":12,"linkType":13,"id":14},{"sys":3964},{"id":21,"type":12,"linkType":22},{"sys":3966},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":3968,"metaTitle":570,"metaDescription":571,"mainTitle":3969,"subtitle":589,"heroImage":3984,"ctaButton":612,"ctaLink":613},[569],{"data":3970,"content":3971,"nodeType":74},{},[3972,3978],{"data":3973,"content":3974,"nodeType":582},{},[3975],{"data":3976,"marks":3977,"value":581,"nodeType":82},{},[],{"data":3979,"content":3980,"nodeType":87},{},[3981],{"data":3982,"marks":3983,"value":98,"nodeType":82},{},[],{"metadata":3985,"sys":3988,"fields":3993},{"tags":3986,"concepts":3987},[],[],{"space":3989,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":3991,"publishedVersion":24,"revision":45,"locale":29},{"sys":3990},{"type":12,"linkType":13,"id":14},{"sys":3992},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":3994},{"url":604,"details":3995,"fileName":610,"contentType":611},{"size":606,"image":3996},{"width":608,"height":609},{"sys":3998,"fields":4001},{"id":3999,"createdAt":4000},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":4002,"slug":4003,"articleIntro":4002,"category":4004},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[4005],{"metadata":4006,"sys":4009,"fields":4016},{"tags":4007,"concepts":4008},[],[],{"space":4010,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4012,"publishedVersion":560,"revision":24,"contentType":4014,"locale":29},{"sys":4011},{"type":12,"linkType":13,"id":14},{"sys":4013},{"id":21,"type":12,"linkType":22},{"sys":4015},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4017,"metaTitle":570,"metaDescription":571,"mainTitle":4018,"subtitle":589,"heroImage":4033,"ctaButton":612,"ctaLink":613},[569],{"data":4019,"content":4020,"nodeType":74},{},[4021,4027],{"data":4022,"content":4023,"nodeType":582},{},[4024],{"data":4025,"marks":4026,"value":581,"nodeType":82},{},[],{"data":4028,"content":4029,"nodeType":87},{},[4030],{"data":4031,"marks":4032,"value":98,"nodeType":82},{},[],{"metadata":4034,"sys":4037,"fields":4042},{"tags":4035,"concepts":4036},[],[],{"space":4038,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4040,"publishedVersion":24,"revision":45,"locale":29},{"sys":4039},{"type":12,"linkType":13,"id":14},{"sys":4041},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4043},{"url":604,"details":4044,"fileName":610,"contentType":611},{"size":606,"image":4045},{"width":608,"height":609},{"sys":4047,"fields":4050},{"id":4048,"createdAt":4049},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":4051,"slug":4052,"articleIntro":4053,"category":4054},"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.",[4055],{"metadata":4056,"sys":4059,"fields":4066},{"tags":4057,"concepts":4058},[],[],{"space":4060,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4062,"publishedVersion":560,"revision":24,"contentType":4064,"locale":29},{"sys":4061},{"type":12,"linkType":13,"id":14},{"sys":4063},{"id":21,"type":12,"linkType":22},{"sys":4065},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4067,"metaTitle":570,"metaDescription":571,"mainTitle":4068,"subtitle":589,"heroImage":4083,"ctaButton":612,"ctaLink":613},[569],{"data":4069,"content":4070,"nodeType":74},{},[4071,4077],{"data":4072,"content":4073,"nodeType":582},{},[4074],{"data":4075,"marks":4076,"value":581,"nodeType":82},{},[],{"data":4078,"content":4079,"nodeType":87},{},[4080],{"data":4081,"marks":4082,"value":98,"nodeType":82},{},[],{"metadata":4084,"sys":4087,"fields":4092},{"tags":4085,"concepts":4086},[],[],{"space":4088,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4090,"publishedVersion":24,"revision":45,"locale":29},{"sys":4089},{"type":12,"linkType":13,"id":14},{"sys":4091},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4093},{"url":604,"details":4094,"fileName":610,"contentType":611},{"size":606,"image":4095},{"width":608,"height":609},{"sys":4097,"fields":4100},{"id":4098,"createdAt":4099},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":4101,"slug":4102,"articleIntro":4101,"category":4103},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[4104],{"metadata":4105,"sys":4108,"fields":4115},{"tags":4106,"concepts":4107},[],[],{"space":4109,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4111,"publishedVersion":560,"revision":24,"contentType":4113,"locale":29},{"sys":4110},{"type":12,"linkType":13,"id":14},{"sys":4112},{"id":21,"type":12,"linkType":22},{"sys":4114},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4116,"metaTitle":570,"metaDescription":571,"mainTitle":4117,"subtitle":589,"heroImage":4132,"ctaButton":612,"ctaLink":613},[569],{"data":4118,"content":4119,"nodeType":74},{},[4120,4126],{"data":4121,"content":4122,"nodeType":582},{},[4123],{"data":4124,"marks":4125,"value":581,"nodeType":82},{},[],{"data":4127,"content":4128,"nodeType":87},{},[4129],{"data":4130,"marks":4131,"value":98,"nodeType":82},{},[],{"metadata":4133,"sys":4136,"fields":4141},{"tags":4134,"concepts":4135},[],[],{"space":4137,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4139,"publishedVersion":24,"revision":45,"locale":29},{"sys":4138},{"type":12,"linkType":13,"id":14},{"sys":4140},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4142},{"url":604,"details":4143,"fileName":610,"contentType":611},{"size":606,"image":4144},{"width":608,"height":609},{"sys":4146,"fields":4149},{"id":4147,"createdAt":4148},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":4150,"slug":4151,"articleIntro":4150,"category":4152},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[4153],{"metadata":4154,"sys":4157,"fields":4164},{"tags":4155,"concepts":4156},[],[],{"space":4158,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4160,"publishedVersion":560,"revision":24,"contentType":4162,"locale":29},{"sys":4159},{"type":12,"linkType":13,"id":14},{"sys":4161},{"id":21,"type":12,"linkType":22},{"sys":4163},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4165,"metaTitle":570,"metaDescription":571,"mainTitle":4166,"subtitle":589,"heroImage":4181,"ctaButton":612,"ctaLink":613},[569],{"data":4167,"content":4168,"nodeType":74},{},[4169,4175],{"data":4170,"content":4171,"nodeType":582},{},[4172],{"data":4173,"marks":4174,"value":581,"nodeType":82},{},[],{"data":4176,"content":4177,"nodeType":87},{},[4178],{"data":4179,"marks":4180,"value":98,"nodeType":82},{},[],{"metadata":4182,"sys":4185,"fields":4190},{"tags":4183,"concepts":4184},[],[],{"space":4186,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4188,"publishedVersion":24,"revision":45,"locale":29},{"sys":4187},{"type":12,"linkType":13,"id":14},{"sys":4189},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4191},{"url":604,"details":4192,"fileName":610,"contentType":611},{"size":606,"image":4193},{"width":608,"height":609},{"sys":4195,"fields":4198},{"id":4196,"createdAt":4197},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":4199,"slug":4200,"articleIntro":4199,"category":4201},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[4202],{"metadata":4203,"sys":4206,"fields":4213},{"tags":4204,"concepts":4205},[],[],{"space":4207,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4209,"publishedVersion":560,"revision":24,"contentType":4211,"locale":29},{"sys":4208},{"type":12,"linkType":13,"id":14},{"sys":4210},{"id":21,"type":12,"linkType":22},{"sys":4212},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4214,"metaTitle":570,"metaDescription":571,"mainTitle":4215,"subtitle":589,"heroImage":4230,"ctaButton":612,"ctaLink":613},[569],{"data":4216,"content":4217,"nodeType":74},{},[4218,4224],{"data":4219,"content":4220,"nodeType":582},{},[4221],{"data":4222,"marks":4223,"value":581,"nodeType":82},{},[],{"data":4225,"content":4226,"nodeType":87},{},[4227],{"data":4228,"marks":4229,"value":98,"nodeType":82},{},[],{"metadata":4231,"sys":4234,"fields":4239},{"tags":4232,"concepts":4233},[],[],{"space":4235,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4237,"publishedVersion":24,"revision":45,"locale":29},{"sys":4236},{"type":12,"linkType":13,"id":14},{"sys":4238},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4240},{"url":604,"details":4241,"fileName":610,"contentType":611},{"size":606,"image":4242},{"width":608,"height":609},{"sys":4244,"fields":4247},{"id":4245,"createdAt":4246},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":4248,"slug":4249,"articleIntro":4248,"category":4250},"Compte 53 - Caisse","compte-53-caisse",[4251],{"metadata":4252,"sys":4255,"fields":4262},{"tags":4253,"concepts":4254},[],[],{"space":4256,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4258,"publishedVersion":560,"revision":24,"contentType":4260,"locale":29},{"sys":4257},{"type":12,"linkType":13,"id":14},{"sys":4259},{"id":21,"type":12,"linkType":22},{"sys":4261},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4263,"metaTitle":570,"metaDescription":571,"mainTitle":4264,"subtitle":589,"heroImage":4279,"ctaButton":612,"ctaLink":613},[569],{"data":4265,"content":4266,"nodeType":74},{},[4267,4273],{"data":4268,"content":4269,"nodeType":582},{},[4270],{"data":4271,"marks":4272,"value":581,"nodeType":82},{},[],{"data":4274,"content":4275,"nodeType":87},{},[4276],{"data":4277,"marks":4278,"value":98,"nodeType":82},{},[],{"metadata":4280,"sys":4283,"fields":4288},{"tags":4281,"concepts":4282},[],[],{"space":4284,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4286,"publishedVersion":24,"revision":45,"locale":29},{"sys":4285},{"type":12,"linkType":13,"id":14},{"sys":4287},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4289},{"url":604,"details":4290,"fileName":610,"contentType":611},{"size":606,"image":4291},{"width":608,"height":609},{"sys":4293,"fields":4296},{"id":4294,"createdAt":4295},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":4297,"slug":4298,"articleIntro":4297,"category":4299},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[4300],{"metadata":4301,"sys":4304,"fields":4311},{"tags":4302,"concepts":4303},[],[],{"space":4305,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4307,"publishedVersion":560,"revision":24,"contentType":4309,"locale":29},{"sys":4306},{"type":12,"linkType":13,"id":14},{"sys":4308},{"id":21,"type":12,"linkType":22},{"sys":4310},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4312,"metaTitle":570,"metaDescription":571,"mainTitle":4313,"subtitle":589,"heroImage":4328,"ctaButton":612,"ctaLink":613},[569],{"data":4314,"content":4315,"nodeType":74},{},[4316,4322],{"data":4317,"content":4318,"nodeType":582},{},[4319],{"data":4320,"marks":4321,"value":581,"nodeType":82},{},[],{"data":4323,"content":4324,"nodeType":87},{},[4325],{"data":4326,"marks":4327,"value":98,"nodeType":82},{},[],{"metadata":4329,"sys":4332,"fields":4337},{"tags":4330,"concepts":4331},[],[],{"space":4333,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4335,"publishedVersion":24,"revision":45,"locale":29},{"sys":4334},{"type":12,"linkType":13,"id":14},{"sys":4336},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4338},{"url":604,"details":4339,"fileName":610,"contentType":611},{"size":606,"image":4340},{"width":608,"height":609},{"sys":4342,"fields":4345},{"id":4343,"createdAt":4344},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":4346,"slug":4347,"articleIntro":4346,"category":4348},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[4349],{"metadata":4350,"sys":4353,"fields":4360},{"tags":4351,"concepts":4352},[],[],{"space":4354,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4356,"publishedVersion":560,"revision":24,"contentType":4358,"locale":29},{"sys":4355},{"type":12,"linkType":13,"id":14},{"sys":4357},{"id":21,"type":12,"linkType":22},{"sys":4359},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4361,"metaTitle":570,"metaDescription":571,"mainTitle":4362,"subtitle":589,"heroImage":4377,"ctaButton":612,"ctaLink":613},[569],{"data":4363,"content":4364,"nodeType":74},{},[4365,4371],{"data":4366,"content":4367,"nodeType":582},{},[4368],{"data":4369,"marks":4370,"value":581,"nodeType":82},{},[],{"data":4372,"content":4373,"nodeType":87},{},[4374],{"data":4375,"marks":4376,"value":98,"nodeType":82},{},[],{"metadata":4378,"sys":4381,"fields":4386},{"tags":4379,"concepts":4380},[],[],{"space":4382,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4384,"publishedVersion":24,"revision":45,"locale":29},{"sys":4383},{"type":12,"linkType":13,"id":14},{"sys":4385},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4387},{"url":604,"details":4388,"fileName":610,"contentType":611},{"size":606,"image":4389},{"width":608,"height":609},{"sys":4391,"fields":4394},{"id":4392,"createdAt":4393},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":4395,"slug":4396,"articleIntro":4395,"category":4397},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[4398],{"metadata":4399,"sys":4402,"fields":4409},{"tags":4400,"concepts":4401},[],[],{"space":4403,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4405,"publishedVersion":560,"revision":24,"contentType":4407,"locale":29},{"sys":4404},{"type":12,"linkType":13,"id":14},{"sys":4406},{"id":21,"type":12,"linkType":22},{"sys":4408},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4410,"metaTitle":570,"metaDescription":571,"mainTitle":4411,"subtitle":589,"heroImage":4426,"ctaButton":612,"ctaLink":613},[569],{"data":4412,"content":4413,"nodeType":74},{},[4414,4420],{"data":4415,"content":4416,"nodeType":582},{},[4417],{"data":4418,"marks":4419,"value":581,"nodeType":82},{},[],{"data":4421,"content":4422,"nodeType":87},{},[4423],{"data":4424,"marks":4425,"value":98,"nodeType":82},{},[],{"metadata":4427,"sys":4430,"fields":4435},{"tags":4428,"concepts":4429},[],[],{"space":4431,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4433,"publishedVersion":24,"revision":45,"locale":29},{"sys":4432},{"type":12,"linkType":13,"id":14},{"sys":4434},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4436},{"url":604,"details":4437,"fileName":610,"contentType":611},{"size":606,"image":4438},{"width":608,"height":609},{"sys":4440,"fields":4443},{"id":4441,"createdAt":4442},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":4444,"slug":4445,"articleIntro":4444,"category":4446},"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",[4447],{"metadata":4448,"sys":4451,"fields":4458},{"tags":4449,"concepts":4450},[],[],{"space":4452,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4454,"publishedVersion":560,"revision":24,"contentType":4456,"locale":29},{"sys":4453},{"type":12,"linkType":13,"id":14},{"sys":4455},{"id":21,"type":12,"linkType":22},{"sys":4457},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4459,"metaTitle":570,"metaDescription":571,"mainTitle":4460,"subtitle":589,"heroImage":4475,"ctaButton":612,"ctaLink":613},[569],{"data":4461,"content":4462,"nodeType":74},{},[4463,4469],{"data":4464,"content":4465,"nodeType":582},{},[4466],{"data":4467,"marks":4468,"value":581,"nodeType":82},{},[],{"data":4470,"content":4471,"nodeType":87},{},[4472],{"data":4473,"marks":4474,"value":98,"nodeType":82},{},[],{"metadata":4476,"sys":4479,"fields":4484},{"tags":4477,"concepts":4478},[],[],{"space":4480,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4482,"publishedVersion":24,"revision":45,"locale":29},{"sys":4481},{"type":12,"linkType":13,"id":14},{"sys":4483},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4485},{"url":604,"details":4486,"fileName":610,"contentType":611},{"size":606,"image":4487},{"width":608,"height":609},{"sys":4489,"fields":4492},{"id":4490,"createdAt":4491},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":4493,"slug":4494,"articleIntro":-1,"category":4495},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[4496],{"metadata":4497,"sys":4500,"fields":4507},{"tags":4498,"concepts":4499},[],[],{"space":4501,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4503,"publishedVersion":560,"revision":24,"contentType":4505,"locale":29},{"sys":4502},{"type":12,"linkType":13,"id":14},{"sys":4504},{"id":21,"type":12,"linkType":22},{"sys":4506},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4508,"metaTitle":570,"metaDescription":571,"mainTitle":4509,"subtitle":589,"heroImage":4524,"ctaButton":612,"ctaLink":613},[569],{"data":4510,"content":4511,"nodeType":74},{},[4512,4518],{"data":4513,"content":4514,"nodeType":582},{},[4515],{"data":4516,"marks":4517,"value":581,"nodeType":82},{},[],{"data":4519,"content":4520,"nodeType":87},{},[4521],{"data":4522,"marks":4523,"value":98,"nodeType":82},{},[],{"metadata":4525,"sys":4528,"fields":4533},{"tags":4526,"concepts":4527},[],[],{"space":4529,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4531,"publishedVersion":24,"revision":45,"locale":29},{"sys":4530},{"type":12,"linkType":13,"id":14},{"sys":4532},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4534},{"url":604,"details":4535,"fileName":610,"contentType":611},{"size":606,"image":4536},{"width":608,"height":609},{"sys":4538,"fields":4541},{"id":4539,"createdAt":4540},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":4542,"slug":4543,"articleIntro":4542,"category":4544},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[4545],{"metadata":4546,"sys":4549,"fields":4556},{"tags":4547,"concepts":4548},[],[],{"space":4550,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4552,"publishedVersion":560,"revision":24,"contentType":4554,"locale":29},{"sys":4551},{"type":12,"linkType":13,"id":14},{"sys":4553},{"id":21,"type":12,"linkType":22},{"sys":4555},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4557,"metaTitle":570,"metaDescription":571,"mainTitle":4558,"subtitle":589,"heroImage":4573,"ctaButton":612,"ctaLink":613},[569],{"data":4559,"content":4560,"nodeType":74},{},[4561,4567],{"data":4562,"content":4563,"nodeType":582},{},[4564],{"data":4565,"marks":4566,"value":581,"nodeType":82},{},[],{"data":4568,"content":4569,"nodeType":87},{},[4570],{"data":4571,"marks":4572,"value":98,"nodeType":82},{},[],{"metadata":4574,"sys":4577,"fields":4582},{"tags":4575,"concepts":4576},[],[],{"space":4578,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4580,"publishedVersion":24,"revision":45,"locale":29},{"sys":4579},{"type":12,"linkType":13,"id":14},{"sys":4581},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4583},{"url":604,"details":4584,"fileName":610,"contentType":611},{"size":606,"image":4585},{"width":608,"height":609},{"sys":4587,"fields":4590},{"id":4588,"createdAt":4589},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":4591,"slug":4592,"articleIntro":4591,"category":4593},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[4594],{"metadata":4595,"sys":4598,"fields":4605},{"tags":4596,"concepts":4597},[],[],{"space":4599,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4601,"publishedVersion":560,"revision":24,"contentType":4603,"locale":29},{"sys":4600},{"type":12,"linkType":13,"id":14},{"sys":4602},{"id":21,"type":12,"linkType":22},{"sys":4604},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4606,"metaTitle":570,"metaDescription":571,"mainTitle":4607,"subtitle":589,"heroImage":4622,"ctaButton":612,"ctaLink":613},[569],{"data":4608,"content":4609,"nodeType":74},{},[4610,4616],{"data":4611,"content":4612,"nodeType":582},{},[4613],{"data":4614,"marks":4615,"value":581,"nodeType":82},{},[],{"data":4617,"content":4618,"nodeType":87},{},[4619],{"data":4620,"marks":4621,"value":98,"nodeType":82},{},[],{"metadata":4623,"sys":4626,"fields":4631},{"tags":4624,"concepts":4625},[],[],{"space":4627,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4629,"publishedVersion":24,"revision":45,"locale":29},{"sys":4628},{"type":12,"linkType":13,"id":14},{"sys":4630},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4632},{"url":604,"details":4633,"fileName":610,"contentType":611},{"size":606,"image":4634},{"width":608,"height":609},{"sys":4636,"fields":4639},{"id":4637,"createdAt":4638},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":4640,"slug":4641,"articleIntro":4640,"category":4642},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[4643],{"metadata":4644,"sys":4647,"fields":4654},{"tags":4645,"concepts":4646},[],[],{"space":4648,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4650,"publishedVersion":560,"revision":24,"contentType":4652,"locale":29},{"sys":4649},{"type":12,"linkType":13,"id":14},{"sys":4651},{"id":21,"type":12,"linkType":22},{"sys":4653},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4655,"metaTitle":570,"metaDescription":571,"mainTitle":4656,"subtitle":589,"heroImage":4671,"ctaButton":612,"ctaLink":613},[569],{"data":4657,"content":4658,"nodeType":74},{},[4659,4665],{"data":4660,"content":4661,"nodeType":582},{},[4662],{"data":4663,"marks":4664,"value":581,"nodeType":82},{},[],{"data":4666,"content":4667,"nodeType":87},{},[4668],{"data":4669,"marks":4670,"value":98,"nodeType":82},{},[],{"metadata":4672,"sys":4675,"fields":4680},{"tags":4673,"concepts":4674},[],[],{"space":4676,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4678,"publishedVersion":24,"revision":45,"locale":29},{"sys":4677},{"type":12,"linkType":13,"id":14},{"sys":4679},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4681},{"url":604,"details":4682,"fileName":610,"contentType":611},{"size":606,"image":4683},{"width":608,"height":609},{"sys":4685,"fields":4688},{"id":4686,"createdAt":4687},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":4689,"slug":4690,"articleIntro":4689,"category":4691},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[4692],{"metadata":4693,"sys":4696,"fields":4703},{"tags":4694,"concepts":4695},[],[],{"space":4697,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4699,"publishedVersion":560,"revision":24,"contentType":4701,"locale":29},{"sys":4698},{"type":12,"linkType":13,"id":14},{"sys":4700},{"id":21,"type":12,"linkType":22},{"sys":4702},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4704,"metaTitle":570,"metaDescription":571,"mainTitle":4705,"subtitle":589,"heroImage":4720,"ctaButton":612,"ctaLink":613},[569],{"data":4706,"content":4707,"nodeType":74},{},[4708,4714],{"data":4709,"content":4710,"nodeType":582},{},[4711],{"data":4712,"marks":4713,"value":581,"nodeType":82},{},[],{"data":4715,"content":4716,"nodeType":87},{},[4717],{"data":4718,"marks":4719,"value":98,"nodeType":82},{},[],{"metadata":4721,"sys":4724,"fields":4729},{"tags":4722,"concepts":4723},[],[],{"space":4725,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4727,"publishedVersion":24,"revision":45,"locale":29},{"sys":4726},{"type":12,"linkType":13,"id":14},{"sys":4728},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4730},{"url":604,"details":4731,"fileName":610,"contentType":611},{"size":606,"image":4732},{"width":608,"height":609},{"sys":4734,"fields":4737},{"id":4735,"createdAt":4736},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":4738,"slug":4739,"articleIntro":-1,"category":4740},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[4741],{"metadata":4742,"sys":4745,"fields":4752},{"tags":4743,"concepts":4744},[],[],{"space":4746,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4748,"publishedVersion":560,"revision":24,"contentType":4750,"locale":29},{"sys":4747},{"type":12,"linkType":13,"id":14},{"sys":4749},{"id":21,"type":12,"linkType":22},{"sys":4751},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4753,"metaTitle":570,"metaDescription":571,"mainTitle":4754,"subtitle":589,"heroImage":4769,"ctaButton":612,"ctaLink":613},[569],{"data":4755,"content":4756,"nodeType":74},{},[4757,4763],{"data":4758,"content":4759,"nodeType":582},{},[4760],{"data":4761,"marks":4762,"value":581,"nodeType":82},{},[],{"data":4764,"content":4765,"nodeType":87},{},[4766],{"data":4767,"marks":4768,"value":98,"nodeType":82},{},[],{"metadata":4770,"sys":4773,"fields":4778},{"tags":4771,"concepts":4772},[],[],{"space":4774,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4776,"publishedVersion":24,"revision":45,"locale":29},{"sys":4775},{"type":12,"linkType":13,"id":14},{"sys":4777},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4779},{"url":604,"details":4780,"fileName":610,"contentType":611},{"size":606,"image":4781},{"width":608,"height":609},{"sys":4783,"fields":4786},{"id":4784,"createdAt":4785},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":4787,"slug":4788,"articleIntro":4787,"category":4789},"1681 - Autres emprunts","compte-1681-autres-emprunts",[4790],{"metadata":4791,"sys":4794,"fields":4801},{"tags":4792,"concepts":4793},[],[],{"space":4795,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4797,"publishedVersion":560,"revision":24,"contentType":4799,"locale":29},{"sys":4796},{"type":12,"linkType":13,"id":14},{"sys":4798},{"id":21,"type":12,"linkType":22},{"sys":4800},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4802,"metaTitle":570,"metaDescription":571,"mainTitle":4803,"subtitle":589,"heroImage":4818,"ctaButton":612,"ctaLink":613},[569],{"data":4804,"content":4805,"nodeType":74},{},[4806,4812],{"data":4807,"content":4808,"nodeType":582},{},[4809],{"data":4810,"marks":4811,"value":581,"nodeType":82},{},[],{"data":4813,"content":4814,"nodeType":87},{},[4815],{"data":4816,"marks":4817,"value":98,"nodeType":82},{},[],{"metadata":4819,"sys":4822,"fields":4827},{"tags":4820,"concepts":4821},[],[],{"space":4823,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4825,"publishedVersion":24,"revision":45,"locale":29},{"sys":4824},{"type":12,"linkType":13,"id":14},{"sys":4826},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4828},{"url":604,"details":4829,"fileName":610,"contentType":611},{"size":606,"image":4830},{"width":608,"height":609},{"sys":4832,"fields":4835},{"id":4833,"createdAt":4834},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":4836,"slug":4837,"articleIntro":-1,"category":4838},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[4839],{"metadata":4840,"sys":4843,"fields":4850},{"tags":4841,"concepts":4842},[],[],{"space":4844,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4846,"publishedVersion":560,"revision":24,"contentType":4848,"locale":29},{"sys":4845},{"type":12,"linkType":13,"id":14},{"sys":4847},{"id":21,"type":12,"linkType":22},{"sys":4849},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4851,"metaTitle":570,"metaDescription":571,"mainTitle":4852,"subtitle":589,"heroImage":4867,"ctaButton":612,"ctaLink":613},[569],{"data":4853,"content":4854,"nodeType":74},{},[4855,4861],{"data":4856,"content":4857,"nodeType":582},{},[4858],{"data":4859,"marks":4860,"value":581,"nodeType":82},{},[],{"data":4862,"content":4863,"nodeType":87},{},[4864],{"data":4865,"marks":4866,"value":98,"nodeType":82},{},[],{"metadata":4868,"sys":4871,"fields":4876},{"tags":4869,"concepts":4870},[],[],{"space":4872,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4874,"publishedVersion":24,"revision":45,"locale":29},{"sys":4873},{"type":12,"linkType":13,"id":14},{"sys":4875},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4877},{"url":604,"details":4878,"fileName":610,"contentType":611},{"size":606,"image":4879},{"width":608,"height":609},{"sys":4881,"fields":4884},{"id":4882,"createdAt":4883},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":4885,"slug":4886,"articleIntro":4885,"category":4887},"Compte 508 - Obligations","compte-508-obligations",[4888],{"metadata":4889,"sys":4892,"fields":4899},{"tags":4890,"concepts":4891},[],[],{"space":4893,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4895,"publishedVersion":560,"revision":24,"contentType":4897,"locale":29},{"sys":4894},{"type":12,"linkType":13,"id":14},{"sys":4896},{"id":21,"type":12,"linkType":22},{"sys":4898},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4900,"metaTitle":570,"metaDescription":571,"mainTitle":4901,"subtitle":589,"heroImage":4916,"ctaButton":612,"ctaLink":613},[569],{"data":4902,"content":4903,"nodeType":74},{},[4904,4910],{"data":4905,"content":4906,"nodeType":582},{},[4907],{"data":4908,"marks":4909,"value":581,"nodeType":82},{},[],{"data":4911,"content":4912,"nodeType":87},{},[4913],{"data":4914,"marks":4915,"value":98,"nodeType":82},{},[],{"metadata":4917,"sys":4920,"fields":4925},{"tags":4918,"concepts":4919},[],[],{"space":4921,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4923,"publishedVersion":24,"revision":45,"locale":29},{"sys":4922},{"type":12,"linkType":13,"id":14},{"sys":4924},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4926},{"url":604,"details":4927,"fileName":610,"contentType":611},{"size":606,"image":4928},{"width":608,"height":609},{"sys":4930,"fields":4933},{"id":4931,"createdAt":4932},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":4934,"slug":4935,"articleIntro":4934,"category":4936},"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",[4937],{"metadata":4938,"sys":4941,"fields":4948},{"tags":4939,"concepts":4940},[],[],{"space":4942,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4944,"publishedVersion":560,"revision":24,"contentType":4946,"locale":29},{"sys":4943},{"type":12,"linkType":13,"id":14},{"sys":4945},{"id":21,"type":12,"linkType":22},{"sys":4947},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4949,"metaTitle":570,"metaDescription":571,"mainTitle":4950,"subtitle":589,"heroImage":4965,"ctaButton":612,"ctaLink":613},[569],{"data":4951,"content":4952,"nodeType":74},{},[4953,4959],{"data":4954,"content":4955,"nodeType":582},{},[4956],{"data":4957,"marks":4958,"value":581,"nodeType":82},{},[],{"data":4960,"content":4961,"nodeType":87},{},[4962],{"data":4963,"marks":4964,"value":98,"nodeType":82},{},[],{"metadata":4966,"sys":4969,"fields":4974},{"tags":4967,"concepts":4968},[],[],{"space":4970,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":4972,"publishedVersion":24,"revision":45,"locale":29},{"sys":4971},{"type":12,"linkType":13,"id":14},{"sys":4973},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":4975},{"url":604,"details":4976,"fileName":610,"contentType":611},{"size":606,"image":4977},{"width":608,"height":609},{"sys":4979,"fields":4982},{"id":4980,"createdAt":4981},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":4983,"slug":4984,"articleIntro":4983,"category":4985},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[4986],{"metadata":4987,"sys":4990,"fields":4997},{"tags":4988,"concepts":4989},[],[],{"space":4991,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":4993,"publishedVersion":560,"revision":24,"contentType":4995,"locale":29},{"sys":4992},{"type":12,"linkType":13,"id":14},{"sys":4994},{"id":21,"type":12,"linkType":22},{"sys":4996},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":4998,"metaTitle":570,"metaDescription":571,"mainTitle":4999,"subtitle":589,"heroImage":5014,"ctaButton":612,"ctaLink":613},[569],{"data":5000,"content":5001,"nodeType":74},{},[5002,5008],{"data":5003,"content":5004,"nodeType":582},{},[5005],{"data":5006,"marks":5007,"value":581,"nodeType":82},{},[],{"data":5009,"content":5010,"nodeType":87},{},[5011],{"data":5012,"marks":5013,"value":98,"nodeType":82},{},[],{"metadata":5015,"sys":5018,"fields":5023},{"tags":5016,"concepts":5017},[],[],{"space":5019,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5021,"publishedVersion":24,"revision":45,"locale":29},{"sys":5020},{"type":12,"linkType":13,"id":14},{"sys":5022},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5024},{"url":604,"details":5025,"fileName":610,"contentType":611},{"size":606,"image":5026},{"width":608,"height":609},{"sys":5028,"fields":5031},{"id":5029,"createdAt":5030},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":5032,"slug":5033,"articleIntro":5032,"category":5034},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[5035],{"metadata":5036,"sys":5039,"fields":5046},{"tags":5037,"concepts":5038},[],[],{"space":5040,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5042,"publishedVersion":560,"revision":24,"contentType":5044,"locale":29},{"sys":5041},{"type":12,"linkType":13,"id":14},{"sys":5043},{"id":21,"type":12,"linkType":22},{"sys":5045},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5047,"metaTitle":570,"metaDescription":571,"mainTitle":5048,"subtitle":589,"heroImage":5063,"ctaButton":612,"ctaLink":613},[569],{"data":5049,"content":5050,"nodeType":74},{},[5051,5057],{"data":5052,"content":5053,"nodeType":582},{},[5054],{"data":5055,"marks":5056,"value":581,"nodeType":82},{},[],{"data":5058,"content":5059,"nodeType":87},{},[5060],{"data":5061,"marks":5062,"value":98,"nodeType":82},{},[],{"metadata":5064,"sys":5067,"fields":5072},{"tags":5065,"concepts":5066},[],[],{"space":5068,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5070,"publishedVersion":24,"revision":45,"locale":29},{"sys":5069},{"type":12,"linkType":13,"id":14},{"sys":5071},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5073},{"url":604,"details":5074,"fileName":610,"contentType":611},{"size":606,"image":5075},{"width":608,"height":609},{"sys":5077,"fields":5080},{"id":5078,"createdAt":5079},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":5081,"slug":5082,"articleIntro":5081,"category":5083},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[5084],{"metadata":5085,"sys":5088,"fields":5095},{"tags":5086,"concepts":5087},[],[],{"space":5089,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5091,"publishedVersion":560,"revision":24,"contentType":5093,"locale":29},{"sys":5090},{"type":12,"linkType":13,"id":14},{"sys":5092},{"id":21,"type":12,"linkType":22},{"sys":5094},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5096,"metaTitle":570,"metaDescription":571,"mainTitle":5097,"subtitle":589,"heroImage":5112,"ctaButton":612,"ctaLink":613},[569],{"data":5098,"content":5099,"nodeType":74},{},[5100,5106],{"data":5101,"content":5102,"nodeType":582},{},[5103],{"data":5104,"marks":5105,"value":581,"nodeType":82},{},[],{"data":5107,"content":5108,"nodeType":87},{},[5109],{"data":5110,"marks":5111,"value":98,"nodeType":82},{},[],{"metadata":5113,"sys":5116,"fields":5121},{"tags":5114,"concepts":5115},[],[],{"space":5117,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5119,"publishedVersion":24,"revision":45,"locale":29},{"sys":5118},{"type":12,"linkType":13,"id":14},{"sys":5120},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5122},{"url":604,"details":5123,"fileName":610,"contentType":611},{"size":606,"image":5124},{"width":608,"height":609},{"sys":5126,"fields":5129},{"id":5127,"createdAt":5128},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":5130,"slug":5131,"articleIntro":-1,"category":5132},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[5133],{"metadata":5134,"sys":5137,"fields":5144},{"tags":5135,"concepts":5136},[],[],{"space":5138,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5140,"publishedVersion":560,"revision":24,"contentType":5142,"locale":29},{"sys":5139},{"type":12,"linkType":13,"id":14},{"sys":5141},{"id":21,"type":12,"linkType":22},{"sys":5143},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5145,"metaTitle":570,"metaDescription":571,"mainTitle":5146,"subtitle":589,"heroImage":5161,"ctaButton":612,"ctaLink":613},[569],{"data":5147,"content":5148,"nodeType":74},{},[5149,5155],{"data":5150,"content":5151,"nodeType":582},{},[5152],{"data":5153,"marks":5154,"value":581,"nodeType":82},{},[],{"data":5156,"content":5157,"nodeType":87},{},[5158],{"data":5159,"marks":5160,"value":98,"nodeType":82},{},[],{"metadata":5162,"sys":5165,"fields":5170},{"tags":5163,"concepts":5164},[],[],{"space":5166,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5168,"publishedVersion":24,"revision":45,"locale":29},{"sys":5167},{"type":12,"linkType":13,"id":14},{"sys":5169},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5171},{"url":604,"details":5172,"fileName":610,"contentType":611},{"size":606,"image":5173},{"width":608,"height":609},{"sys":5175,"fields":5178},{"id":5176,"createdAt":5177},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":5179,"slug":5180,"articleIntro":5179,"category":5181},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[5182],{"metadata":5183,"sys":5186,"fields":5193},{"tags":5184,"concepts":5185},[],[],{"space":5187,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5189,"publishedVersion":560,"revision":24,"contentType":5191,"locale":29},{"sys":5188},{"type":12,"linkType":13,"id":14},{"sys":5190},{"id":21,"type":12,"linkType":22},{"sys":5192},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5194,"metaTitle":570,"metaDescription":571,"mainTitle":5195,"subtitle":589,"heroImage":5210,"ctaButton":612,"ctaLink":613},[569],{"data":5196,"content":5197,"nodeType":74},{},[5198,5204],{"data":5199,"content":5200,"nodeType":582},{},[5201],{"data":5202,"marks":5203,"value":581,"nodeType":82},{},[],{"data":5205,"content":5206,"nodeType":87},{},[5207],{"data":5208,"marks":5209,"value":98,"nodeType":82},{},[],{"metadata":5211,"sys":5214,"fields":5219},{"tags":5212,"concepts":5213},[],[],{"space":5215,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5217,"publishedVersion":24,"revision":45,"locale":29},{"sys":5216},{"type":12,"linkType":13,"id":14},{"sys":5218},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5220},{"url":604,"details":5221,"fileName":610,"contentType":611},{"size":606,"image":5222},{"width":608,"height":609},{"sys":5224,"fields":5227},{"id":5225,"createdAt":5226},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":5228,"slug":5229,"articleIntro":-1,"category":5230},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[5231],{"metadata":5232,"sys":5235,"fields":5242},{"tags":5233,"concepts":5234},[],[],{"space":5236,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5238,"publishedVersion":560,"revision":24,"contentType":5240,"locale":29},{"sys":5237},{"type":12,"linkType":13,"id":14},{"sys":5239},{"id":21,"type":12,"linkType":22},{"sys":5241},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5243,"metaTitle":570,"metaDescription":571,"mainTitle":5244,"subtitle":589,"heroImage":5259,"ctaButton":612,"ctaLink":613},[569],{"data":5245,"content":5246,"nodeType":74},{},[5247,5253],{"data":5248,"content":5249,"nodeType":582},{},[5250],{"data":5251,"marks":5252,"value":581,"nodeType":82},{},[],{"data":5254,"content":5255,"nodeType":87},{},[5256],{"data":5257,"marks":5258,"value":98,"nodeType":82},{},[],{"metadata":5260,"sys":5263,"fields":5268},{"tags":5261,"concepts":5262},[],[],{"space":5264,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5266,"publishedVersion":24,"revision":45,"locale":29},{"sys":5265},{"type":12,"linkType":13,"id":14},{"sys":5267},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5269},{"url":604,"details":5270,"fileName":610,"contentType":611},{"size":606,"image":5271},{"width":608,"height":609},{"sys":5273,"fields":5276},{"id":5274,"createdAt":5275},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":5277,"slug":5278,"articleIntro":5277,"category":5279},"2611 - Actions","compte-2611-actions",[5280],{"metadata":5281,"sys":5284,"fields":5291},{"tags":5282,"concepts":5283},[],[],{"space":5285,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5287,"publishedVersion":560,"revision":24,"contentType":5289,"locale":29},{"sys":5286},{"type":12,"linkType":13,"id":14},{"sys":5288},{"id":21,"type":12,"linkType":22},{"sys":5290},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5292,"metaTitle":570,"metaDescription":571,"mainTitle":5293,"subtitle":589,"heroImage":5308,"ctaButton":612,"ctaLink":613},[569],{"data":5294,"content":5295,"nodeType":74},{},[5296,5302],{"data":5297,"content":5298,"nodeType":582},{},[5299],{"data":5300,"marks":5301,"value":581,"nodeType":82},{},[],{"data":5303,"content":5304,"nodeType":87},{},[5305],{"data":5306,"marks":5307,"value":98,"nodeType":82},{},[],{"metadata":5309,"sys":5312,"fields":5317},{"tags":5310,"concepts":5311},[],[],{"space":5313,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5315,"publishedVersion":24,"revision":45,"locale":29},{"sys":5314},{"type":12,"linkType":13,"id":14},{"sys":5316},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5318},{"url":604,"details":5319,"fileName":610,"contentType":611},{"size":606,"image":5320},{"width":608,"height":609},{"sys":5322,"fields":5325},{"id":5323,"createdAt":5324},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":5326,"slug":5327,"articleIntro":5326,"category":5328},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[5329],{"metadata":5330,"sys":5333,"fields":5340},{"tags":5331,"concepts":5332},[],[],{"space":5334,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5336,"publishedVersion":560,"revision":24,"contentType":5338,"locale":29},{"sys":5335},{"type":12,"linkType":13,"id":14},{"sys":5337},{"id":21,"type":12,"linkType":22},{"sys":5339},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5341,"metaTitle":570,"metaDescription":571,"mainTitle":5342,"subtitle":589,"heroImage":5357,"ctaButton":612,"ctaLink":613},[569],{"data":5343,"content":5344,"nodeType":74},{},[5345,5351],{"data":5346,"content":5347,"nodeType":582},{},[5348],{"data":5349,"marks":5350,"value":581,"nodeType":82},{},[],{"data":5352,"content":5353,"nodeType":87},{},[5354],{"data":5355,"marks":5356,"value":98,"nodeType":82},{},[],{"metadata":5358,"sys":5361,"fields":5366},{"tags":5359,"concepts":5360},[],[],{"space":5362,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5364,"publishedVersion":24,"revision":45,"locale":29},{"sys":5363},{"type":12,"linkType":13,"id":14},{"sys":5365},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5367},{"url":604,"details":5368,"fileName":610,"contentType":611},{"size":606,"image":5369},{"width":608,"height":609},{"sys":5371,"fields":5374},{"id":5372,"createdAt":5373},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":5375,"slug":5376,"articleIntro":-1,"category":5377},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[5378],{"metadata":5379,"sys":5382,"fields":5389},{"tags":5380,"concepts":5381},[],[],{"space":5383,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5385,"publishedVersion":560,"revision":24,"contentType":5387,"locale":29},{"sys":5384},{"type":12,"linkType":13,"id":14},{"sys":5386},{"id":21,"type":12,"linkType":22},{"sys":5388},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5390,"metaTitle":570,"metaDescription":571,"mainTitle":5391,"subtitle":589,"heroImage":5406,"ctaButton":612,"ctaLink":613},[569],{"data":5392,"content":5393,"nodeType":74},{},[5394,5400],{"data":5395,"content":5396,"nodeType":582},{},[5397],{"data":5398,"marks":5399,"value":581,"nodeType":82},{},[],{"data":5401,"content":5402,"nodeType":87},{},[5403],{"data":5404,"marks":5405,"value":98,"nodeType":82},{},[],{"metadata":5407,"sys":5410,"fields":5415},{"tags":5408,"concepts":5409},[],[],{"space":5411,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5413,"publishedVersion":24,"revision":45,"locale":29},{"sys":5412},{"type":12,"linkType":13,"id":14},{"sys":5414},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5416},{"url":604,"details":5417,"fileName":610,"contentType":611},{"size":606,"image":5418},{"width":608,"height":609},{"sys":5420,"fields":5423},{"id":5421,"createdAt":5422},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":5424,"slug":5425,"articleIntro":5424,"category":5426},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[5427],{"metadata":5428,"sys":5431,"fields":5438},{"tags":5429,"concepts":5430},[],[],{"space":5432,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5434,"publishedVersion":560,"revision":24,"contentType":5436,"locale":29},{"sys":5433},{"type":12,"linkType":13,"id":14},{"sys":5435},{"id":21,"type":12,"linkType":22},{"sys":5437},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5439,"metaTitle":570,"metaDescription":571,"mainTitle":5440,"subtitle":589,"heroImage":5455,"ctaButton":612,"ctaLink":613},[569],{"data":5441,"content":5442,"nodeType":74},{},[5443,5449],{"data":5444,"content":5445,"nodeType":582},{},[5446],{"data":5447,"marks":5448,"value":581,"nodeType":82},{},[],{"data":5450,"content":5451,"nodeType":87},{},[5452],{"data":5453,"marks":5454,"value":98,"nodeType":82},{},[],{"metadata":5456,"sys":5459,"fields":5464},{"tags":5457,"concepts":5458},[],[],{"space":5460,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5462,"publishedVersion":24,"revision":45,"locale":29},{"sys":5461},{"type":12,"linkType":13,"id":14},{"sys":5463},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5465},{"url":604,"details":5466,"fileName":610,"contentType":611},{"size":606,"image":5467},{"width":608,"height":609},{"sys":5469,"fields":5472},{"id":5470,"createdAt":5471},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":5473,"slug":5474,"articleIntro":5473,"category":5475},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[5476],{"metadata":5477,"sys":5480,"fields":5487},{"tags":5478,"concepts":5479},[],[],{"space":5481,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5483,"publishedVersion":560,"revision":24,"contentType":5485,"locale":29},{"sys":5482},{"type":12,"linkType":13,"id":14},{"sys":5484},{"id":21,"type":12,"linkType":22},{"sys":5486},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5488,"metaTitle":570,"metaDescription":571,"mainTitle":5489,"subtitle":589,"heroImage":5504,"ctaButton":612,"ctaLink":613},[569],{"data":5490,"content":5491,"nodeType":74},{},[5492,5498],{"data":5493,"content":5494,"nodeType":582},{},[5495],{"data":5496,"marks":5497,"value":581,"nodeType":82},{},[],{"data":5499,"content":5500,"nodeType":87},{},[5501],{"data":5502,"marks":5503,"value":98,"nodeType":82},{},[],{"metadata":5505,"sys":5508,"fields":5513},{"tags":5506,"concepts":5507},[],[],{"space":5509,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5511,"publishedVersion":24,"revision":45,"locale":29},{"sys":5510},{"type":12,"linkType":13,"id":14},{"sys":5512},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5514},{"url":604,"details":5515,"fileName":610,"contentType":611},{"size":606,"image":5516},{"width":608,"height":609},{"sys":5518,"fields":5521},{"id":5519,"createdAt":5520},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":5522,"slug":5523,"articleIntro":5522,"category":5524},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[5525],{"metadata":5526,"sys":5529,"fields":5536},{"tags":5527,"concepts":5528},[],[],{"space":5530,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5532,"publishedVersion":560,"revision":24,"contentType":5534,"locale":29},{"sys":5531},{"type":12,"linkType":13,"id":14},{"sys":5533},{"id":21,"type":12,"linkType":22},{"sys":5535},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5537,"metaTitle":570,"metaDescription":571,"mainTitle":5538,"subtitle":589,"heroImage":5553,"ctaButton":612,"ctaLink":613},[569],{"data":5539,"content":5540,"nodeType":74},{},[5541,5547],{"data":5542,"content":5543,"nodeType":582},{},[5544],{"data":5545,"marks":5546,"value":581,"nodeType":82},{},[],{"data":5548,"content":5549,"nodeType":87},{},[5550],{"data":5551,"marks":5552,"value":98,"nodeType":82},{},[],{"metadata":5554,"sys":5557,"fields":5562},{"tags":5555,"concepts":5556},[],[],{"space":5558,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5560,"publishedVersion":24,"revision":45,"locale":29},{"sys":5559},{"type":12,"linkType":13,"id":14},{"sys":5561},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5563},{"url":604,"details":5564,"fileName":610,"contentType":611},{"size":606,"image":5565},{"width":608,"height":609},{"sys":5567,"fields":5570},{"id":5568,"createdAt":5569},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":5571,"slug":5572,"articleIntro":5571,"category":5573},"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",[5574],{"metadata":5575,"sys":5578,"fields":5585},{"tags":5576,"concepts":5577},[],[],{"space":5579,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5581,"publishedVersion":560,"revision":24,"contentType":5583,"locale":29},{"sys":5580},{"type":12,"linkType":13,"id":14},{"sys":5582},{"id":21,"type":12,"linkType":22},{"sys":5584},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5586,"metaTitle":570,"metaDescription":571,"mainTitle":5587,"subtitle":589,"heroImage":5602,"ctaButton":612,"ctaLink":613},[569],{"data":5588,"content":5589,"nodeType":74},{},[5590,5596],{"data":5591,"content":5592,"nodeType":582},{},[5593],{"data":5594,"marks":5595,"value":581,"nodeType":82},{},[],{"data":5597,"content":5598,"nodeType":87},{},[5599],{"data":5600,"marks":5601,"value":98,"nodeType":82},{},[],{"metadata":5603,"sys":5606,"fields":5611},{"tags":5604,"concepts":5605},[],[],{"space":5607,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5609,"publishedVersion":24,"revision":45,"locale":29},{"sys":5608},{"type":12,"linkType":13,"id":14},{"sys":5610},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5612},{"url":604,"details":5613,"fileName":610,"contentType":611},{"size":606,"image":5614},{"width":608,"height":609},{"sys":5616,"fields":5619},{"id":5617,"createdAt":5618},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":5620,"slug":5621,"articleIntro":5620,"category":5622},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[5623],{"metadata":5624,"sys":5627,"fields":5634},{"tags":5625,"concepts":5626},[],[],{"space":5628,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5630,"publishedVersion":560,"revision":24,"contentType":5632,"locale":29},{"sys":5629},{"type":12,"linkType":13,"id":14},{"sys":5631},{"id":21,"type":12,"linkType":22},{"sys":5633},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5635,"metaTitle":570,"metaDescription":571,"mainTitle":5636,"subtitle":589,"heroImage":5651,"ctaButton":612,"ctaLink":613},[569],{"data":5637,"content":5638,"nodeType":74},{},[5639,5645],{"data":5640,"content":5641,"nodeType":582},{},[5642],{"data":5643,"marks":5644,"value":581,"nodeType":82},{},[],{"data":5646,"content":5647,"nodeType":87},{},[5648],{"data":5649,"marks":5650,"value":98,"nodeType":82},{},[],{"metadata":5652,"sys":5655,"fields":5660},{"tags":5653,"concepts":5654},[],[],{"space":5656,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5658,"publishedVersion":24,"revision":45,"locale":29},{"sys":5657},{"type":12,"linkType":13,"id":14},{"sys":5659},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5661},{"url":604,"details":5662,"fileName":610,"contentType":611},{"size":606,"image":5663},{"width":608,"height":609},{"sys":5665,"fields":5668},{"id":5666,"createdAt":5667},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":5669,"slug":5670,"articleIntro":5669,"category":5671},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[5672],{"metadata":5673,"sys":5676,"fields":5683},{"tags":5674,"concepts":5675},[],[],{"space":5677,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5679,"publishedVersion":560,"revision":24,"contentType":5681,"locale":29},{"sys":5678},{"type":12,"linkType":13,"id":14},{"sys":5680},{"id":21,"type":12,"linkType":22},{"sys":5682},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5684,"metaTitle":570,"metaDescription":571,"mainTitle":5685,"subtitle":589,"heroImage":5700,"ctaButton":612,"ctaLink":613},[569],{"data":5686,"content":5687,"nodeType":74},{},[5688,5694],{"data":5689,"content":5690,"nodeType":582},{},[5691],{"data":5692,"marks":5693,"value":581,"nodeType":82},{},[],{"data":5695,"content":5696,"nodeType":87},{},[5697],{"data":5698,"marks":5699,"value":98,"nodeType":82},{},[],{"metadata":5701,"sys":5704,"fields":5709},{"tags":5702,"concepts":5703},[],[],{"space":5705,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5707,"publishedVersion":24,"revision":45,"locale":29},{"sys":5706},{"type":12,"linkType":13,"id":14},{"sys":5708},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5710},{"url":604,"details":5711,"fileName":610,"contentType":611},{"size":606,"image":5712},{"width":608,"height":609},{"sys":5714,"fields":5717},{"id":5715,"createdAt":5716},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":5718,"slug":5719,"articleIntro":5718,"category":5720},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[5721],{"metadata":5722,"sys":5725,"fields":5732},{"tags":5723,"concepts":5724},[],[],{"space":5726,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5728,"publishedVersion":560,"revision":24,"contentType":5730,"locale":29},{"sys":5727},{"type":12,"linkType":13,"id":14},{"sys":5729},{"id":21,"type":12,"linkType":22},{"sys":5731},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5733,"metaTitle":570,"metaDescription":571,"mainTitle":5734,"subtitle":589,"heroImage":5749,"ctaButton":612,"ctaLink":613},[569],{"data":5735,"content":5736,"nodeType":74},{},[5737,5743],{"data":5738,"content":5739,"nodeType":582},{},[5740],{"data":5741,"marks":5742,"value":581,"nodeType":82},{},[],{"data":5744,"content":5745,"nodeType":87},{},[5746],{"data":5747,"marks":5748,"value":98,"nodeType":82},{},[],{"metadata":5750,"sys":5753,"fields":5758},{"tags":5751,"concepts":5752},[],[],{"space":5754,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5756,"publishedVersion":24,"revision":45,"locale":29},{"sys":5755},{"type":12,"linkType":13,"id":14},{"sys":5757},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5759},{"url":604,"details":5760,"fileName":610,"contentType":611},{"size":606,"image":5761},{"width":608,"height":609},{"sys":5763,"fields":5766},{"id":5764,"createdAt":5765},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":5767,"slug":5768,"articleIntro":5767,"category":5769},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[5770],{"metadata":5771,"sys":5774,"fields":5781},{"tags":5772,"concepts":5773},[],[],{"space":5775,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5777,"publishedVersion":560,"revision":24,"contentType":5779,"locale":29},{"sys":5776},{"type":12,"linkType":13,"id":14},{"sys":5778},{"id":21,"type":12,"linkType":22},{"sys":5780},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5782,"metaTitle":570,"metaDescription":571,"mainTitle":5783,"subtitle":589,"heroImage":5798,"ctaButton":612,"ctaLink":613},[569],{"data":5784,"content":5785,"nodeType":74},{},[5786,5792],{"data":5787,"content":5788,"nodeType":582},{},[5789],{"data":5790,"marks":5791,"value":581,"nodeType":82},{},[],{"data":5793,"content":5794,"nodeType":87},{},[5795],{"data":5796,"marks":5797,"value":98,"nodeType":82},{},[],{"metadata":5799,"sys":5802,"fields":5807},{"tags":5800,"concepts":5801},[],[],{"space":5803,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5805,"publishedVersion":24,"revision":45,"locale":29},{"sys":5804},{"type":12,"linkType":13,"id":14},{"sys":5806},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5808},{"url":604,"details":5809,"fileName":610,"contentType":611},{"size":606,"image":5810},{"width":608,"height":609},{"sys":5812,"fields":5815},{"id":5813,"createdAt":5814},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":5816,"slug":5817,"articleIntro":5816,"category":5818},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[5819],{"metadata":5820,"sys":5823,"fields":5830},{"tags":5821,"concepts":5822},[],[],{"space":5824,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5826,"publishedVersion":560,"revision":24,"contentType":5828,"locale":29},{"sys":5825},{"type":12,"linkType":13,"id":14},{"sys":5827},{"id":21,"type":12,"linkType":22},{"sys":5829},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5831,"metaTitle":570,"metaDescription":571,"mainTitle":5832,"subtitle":589,"heroImage":5847,"ctaButton":612,"ctaLink":613},[569],{"data":5833,"content":5834,"nodeType":74},{},[5835,5841],{"data":5836,"content":5837,"nodeType":582},{},[5838],{"data":5839,"marks":5840,"value":581,"nodeType":82},{},[],{"data":5842,"content":5843,"nodeType":87},{},[5844],{"data":5845,"marks":5846,"value":98,"nodeType":82},{},[],{"metadata":5848,"sys":5851,"fields":5856},{"tags":5849,"concepts":5850},[],[],{"space":5852,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5854,"publishedVersion":24,"revision":45,"locale":29},{"sys":5853},{"type":12,"linkType":13,"id":14},{"sys":5855},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5857},{"url":604,"details":5858,"fileName":610,"contentType":611},{"size":606,"image":5859},{"width":608,"height":609},{"sys":5861,"fields":5864},{"id":5862,"createdAt":5863},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":5865,"slug":5866,"articleIntro":5865,"category":5867},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[5868],{"metadata":5869,"sys":5872,"fields":5879},{"tags":5870,"concepts":5871},[],[],{"space":5873,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5875,"publishedVersion":560,"revision":24,"contentType":5877,"locale":29},{"sys":5874},{"type":12,"linkType":13,"id":14},{"sys":5876},{"id":21,"type":12,"linkType":22},{"sys":5878},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5880,"metaTitle":570,"metaDescription":571,"mainTitle":5881,"subtitle":589,"heroImage":5896,"ctaButton":612,"ctaLink":613},[569],{"data":5882,"content":5883,"nodeType":74},{},[5884,5890],{"data":5885,"content":5886,"nodeType":582},{},[5887],{"data":5888,"marks":5889,"value":581,"nodeType":82},{},[],{"data":5891,"content":5892,"nodeType":87},{},[5893],{"data":5894,"marks":5895,"value":98,"nodeType":82},{},[],{"metadata":5897,"sys":5900,"fields":5905},{"tags":5898,"concepts":5899},[],[],{"space":5901,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5903,"publishedVersion":24,"revision":45,"locale":29},{"sys":5902},{"type":12,"linkType":13,"id":14},{"sys":5904},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5906},{"url":604,"details":5907,"fileName":610,"contentType":611},{"size":606,"image":5908},{"width":608,"height":609},{"sys":5910,"fields":5913},{"id":5911,"createdAt":5912},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":5914,"slug":5915,"articleIntro":5914,"category":5916},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[5917],{"metadata":5918,"sys":5921,"fields":5928},{"tags":5919,"concepts":5920},[],[],{"space":5922,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5924,"publishedVersion":560,"revision":24,"contentType":5926,"locale":29},{"sys":5923},{"type":12,"linkType":13,"id":14},{"sys":5925},{"id":21,"type":12,"linkType":22},{"sys":5927},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5929,"metaTitle":570,"metaDescription":571,"mainTitle":5930,"subtitle":589,"heroImage":5945,"ctaButton":612,"ctaLink":613},[569],{"data":5931,"content":5932,"nodeType":74},{},[5933,5939],{"data":5934,"content":5935,"nodeType":582},{},[5936],{"data":5937,"marks":5938,"value":581,"nodeType":82},{},[],{"data":5940,"content":5941,"nodeType":87},{},[5942],{"data":5943,"marks":5944,"value":98,"nodeType":82},{},[],{"metadata":5946,"sys":5949,"fields":5954},{"tags":5947,"concepts":5948},[],[],{"space":5950,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":5952,"publishedVersion":24,"revision":45,"locale":29},{"sys":5951},{"type":12,"linkType":13,"id":14},{"sys":5953},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":5955},{"url":604,"details":5956,"fileName":610,"contentType":611},{"size":606,"image":5957},{"width":608,"height":609},{"sys":5959,"fields":5962},{"id":5960,"createdAt":5961},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":5963,"slug":5964,"articleIntro":5963,"category":5965},"Compte 211 - Terrains","compte-211-terrains",[5966],{"metadata":5967,"sys":5970,"fields":5977},{"tags":5968,"concepts":5969},[],[],{"space":5971,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":5973,"publishedVersion":560,"revision":24,"contentType":5975,"locale":29},{"sys":5972},{"type":12,"linkType":13,"id":14},{"sys":5974},{"id":21,"type":12,"linkType":22},{"sys":5976},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":5978,"metaTitle":570,"metaDescription":571,"mainTitle":5979,"subtitle":589,"heroImage":5994,"ctaButton":612,"ctaLink":613},[569],{"data":5980,"content":5981,"nodeType":74},{},[5982,5988],{"data":5983,"content":5984,"nodeType":582},{},[5985],{"data":5986,"marks":5987,"value":581,"nodeType":82},{},[],{"data":5989,"content":5990,"nodeType":87},{},[5991],{"data":5992,"marks":5993,"value":98,"nodeType":82},{},[],{"metadata":5995,"sys":5998,"fields":6003},{"tags":5996,"concepts":5997},[],[],{"space":5999,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6001,"publishedVersion":24,"revision":45,"locale":29},{"sys":6000},{"type":12,"linkType":13,"id":14},{"sys":6002},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6004},{"url":604,"details":6005,"fileName":610,"contentType":611},{"size":606,"image":6006},{"width":608,"height":609},{"sys":6008,"fields":6011},{"id":6009,"createdAt":6010},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":6012,"slug":6013,"articleIntro":-1,"category":6014},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[6015],{"metadata":6016,"sys":6019,"fields":6026},{"tags":6017,"concepts":6018},[],[],{"space":6020,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6022,"publishedVersion":560,"revision":24,"contentType":6024,"locale":29},{"sys":6021},{"type":12,"linkType":13,"id":14},{"sys":6023},{"id":21,"type":12,"linkType":22},{"sys":6025},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6027,"metaTitle":570,"metaDescription":571,"mainTitle":6028,"subtitle":589,"heroImage":6043,"ctaButton":612,"ctaLink":613},[569],{"data":6029,"content":6030,"nodeType":74},{},[6031,6037],{"data":6032,"content":6033,"nodeType":582},{},[6034],{"data":6035,"marks":6036,"value":581,"nodeType":82},{},[],{"data":6038,"content":6039,"nodeType":87},{},[6040],{"data":6041,"marks":6042,"value":98,"nodeType":82},{},[],{"metadata":6044,"sys":6047,"fields":6052},{"tags":6045,"concepts":6046},[],[],{"space":6048,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6050,"publishedVersion":24,"revision":45,"locale":29},{"sys":6049},{"type":12,"linkType":13,"id":14},{"sys":6051},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6053},{"url":604,"details":6054,"fileName":610,"contentType":611},{"size":606,"image":6055},{"width":608,"height":609},{"sys":6057,"fields":6060},{"id":6058,"createdAt":6059},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":6061,"slug":6062,"articleIntro":6061,"category":6063},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[6064],{"metadata":6065,"sys":6068,"fields":6075},{"tags":6066,"concepts":6067},[],[],{"space":6069,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6071,"publishedVersion":560,"revision":24,"contentType":6073,"locale":29},{"sys":6070},{"type":12,"linkType":13,"id":14},{"sys":6072},{"id":21,"type":12,"linkType":22},{"sys":6074},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6076,"metaTitle":570,"metaDescription":571,"mainTitle":6077,"subtitle":589,"heroImage":6092,"ctaButton":612,"ctaLink":613},[569],{"data":6078,"content":6079,"nodeType":74},{},[6080,6086],{"data":6081,"content":6082,"nodeType":582},{},[6083],{"data":6084,"marks":6085,"value":581,"nodeType":82},{},[],{"data":6087,"content":6088,"nodeType":87},{},[6089],{"data":6090,"marks":6091,"value":98,"nodeType":82},{},[],{"metadata":6093,"sys":6096,"fields":6101},{"tags":6094,"concepts":6095},[],[],{"space":6097,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6099,"publishedVersion":24,"revision":45,"locale":29},{"sys":6098},{"type":12,"linkType":13,"id":14},{"sys":6100},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6102},{"url":604,"details":6103,"fileName":610,"contentType":611},{"size":606,"image":6104},{"width":608,"height":609},{"sys":6106,"fields":6109},{"id":6107,"createdAt":6108},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":6110,"slug":6111,"articleIntro":6110,"category":6112},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[6113],{"metadata":6114,"sys":6117,"fields":6124},{"tags":6115,"concepts":6116},[],[],{"space":6118,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6120,"publishedVersion":560,"revision":24,"contentType":6122,"locale":29},{"sys":6119},{"type":12,"linkType":13,"id":14},{"sys":6121},{"id":21,"type":12,"linkType":22},{"sys":6123},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6125,"metaTitle":570,"metaDescription":571,"mainTitle":6126,"subtitle":589,"heroImage":6141,"ctaButton":612,"ctaLink":613},[569],{"data":6127,"content":6128,"nodeType":74},{},[6129,6135],{"data":6130,"content":6131,"nodeType":582},{},[6132],{"data":6133,"marks":6134,"value":581,"nodeType":82},{},[],{"data":6136,"content":6137,"nodeType":87},{},[6138],{"data":6139,"marks":6140,"value":98,"nodeType":82},{},[],{"metadata":6142,"sys":6145,"fields":6150},{"tags":6143,"concepts":6144},[],[],{"space":6146,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6148,"publishedVersion":24,"revision":45,"locale":29},{"sys":6147},{"type":12,"linkType":13,"id":14},{"sys":6149},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6151},{"url":604,"details":6152,"fileName":610,"contentType":611},{"size":606,"image":6153},{"width":608,"height":609},{"sys":6155,"fields":6158},{"id":6156,"createdAt":6157},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":6159,"slug":6160,"articleIntro":6159,"category":6161},"Compte 6256 - Missions","compte-6256-missions",[6162],{"metadata":6163,"sys":6166,"fields":6173},{"tags":6164,"concepts":6165},[],[],{"space":6167,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6169,"publishedVersion":560,"revision":24,"contentType":6171,"locale":29},{"sys":6168},{"type":12,"linkType":13,"id":14},{"sys":6170},{"id":21,"type":12,"linkType":22},{"sys":6172},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6174,"metaTitle":570,"metaDescription":571,"mainTitle":6175,"subtitle":589,"heroImage":6190,"ctaButton":612,"ctaLink":613},[569],{"data":6176,"content":6177,"nodeType":74},{},[6178,6184],{"data":6179,"content":6180,"nodeType":582},{},[6181],{"data":6182,"marks":6183,"value":581,"nodeType":82},{},[],{"data":6185,"content":6186,"nodeType":87},{},[6187],{"data":6188,"marks":6189,"value":98,"nodeType":82},{},[],{"metadata":6191,"sys":6194,"fields":6199},{"tags":6192,"concepts":6193},[],[],{"space":6195,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6197,"publishedVersion":24,"revision":45,"locale":29},{"sys":6196},{"type":12,"linkType":13,"id":14},{"sys":6198},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6200},{"url":604,"details":6201,"fileName":610,"contentType":611},{"size":606,"image":6202},{"width":608,"height":609},{"sys":6204,"fields":6207},{"id":6205,"createdAt":6206},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":6208,"slug":6209,"articleIntro":6210,"category":6211},"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.",[6212],{"metadata":6213,"sys":6216,"fields":6223},{"tags":6214,"concepts":6215},[],[],{"space":6217,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6219,"publishedVersion":560,"revision":24,"contentType":6221,"locale":29},{"sys":6218},{"type":12,"linkType":13,"id":14},{"sys":6220},{"id":21,"type":12,"linkType":22},{"sys":6222},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6224,"metaTitle":570,"metaDescription":571,"mainTitle":6225,"subtitle":589,"heroImage":6240,"ctaButton":612,"ctaLink":613},[569],{"data":6226,"content":6227,"nodeType":74},{},[6228,6234],{"data":6229,"content":6230,"nodeType":582},{},[6231],{"data":6232,"marks":6233,"value":581,"nodeType":82},{},[],{"data":6235,"content":6236,"nodeType":87},{},[6237],{"data":6238,"marks":6239,"value":98,"nodeType":82},{},[],{"metadata":6241,"sys":6244,"fields":6249},{"tags":6242,"concepts":6243},[],[],{"space":6245,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6247,"publishedVersion":24,"revision":45,"locale":29},{"sys":6246},{"type":12,"linkType":13,"id":14},{"sys":6248},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6250},{"url":604,"details":6251,"fileName":610,"contentType":611},{"size":606,"image":6252},{"width":608,"height":609},{"sys":6254,"fields":6257},{"id":6255,"createdAt":6256},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":6258,"slug":6259,"articleIntro":6258,"category":6260},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[6261],{"metadata":6262,"sys":6265,"fields":6272},{"tags":6263,"concepts":6264},[],[],{"space":6266,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6268,"publishedVersion":560,"revision":24,"contentType":6270,"locale":29},{"sys":6267},{"type":12,"linkType":13,"id":14},{"sys":6269},{"id":21,"type":12,"linkType":22},{"sys":6271},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6273,"metaTitle":570,"metaDescription":571,"mainTitle":6274,"subtitle":589,"heroImage":6289,"ctaButton":612,"ctaLink":613},[569],{"data":6275,"content":6276,"nodeType":74},{},[6277,6283],{"data":6278,"content":6279,"nodeType":582},{},[6280],{"data":6281,"marks":6282,"value":581,"nodeType":82},{},[],{"data":6284,"content":6285,"nodeType":87},{},[6286],{"data":6287,"marks":6288,"value":98,"nodeType":82},{},[],{"metadata":6290,"sys":6293,"fields":6298},{"tags":6291,"concepts":6292},[],[],{"space":6294,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6296,"publishedVersion":24,"revision":45,"locale":29},{"sys":6295},{"type":12,"linkType":13,"id":14},{"sys":6297},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6299},{"url":604,"details":6300,"fileName":610,"contentType":611},{"size":606,"image":6301},{"width":608,"height":609},{"sys":6303,"fields":6306},{"id":6304,"createdAt":6305},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":6307,"slug":6308,"articleIntro":6307,"category":6309},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[6310],{"metadata":6311,"sys":6314,"fields":6321},{"tags":6312,"concepts":6313},[],[],{"space":6315,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6317,"publishedVersion":560,"revision":24,"contentType":6319,"locale":29},{"sys":6316},{"type":12,"linkType":13,"id":14},{"sys":6318},{"id":21,"type":12,"linkType":22},{"sys":6320},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6322,"metaTitle":570,"metaDescription":571,"mainTitle":6323,"subtitle":589,"heroImage":6338,"ctaButton":612,"ctaLink":613},[569],{"data":6324,"content":6325,"nodeType":74},{},[6326,6332],{"data":6327,"content":6328,"nodeType":582},{},[6329],{"data":6330,"marks":6331,"value":581,"nodeType":82},{},[],{"data":6333,"content":6334,"nodeType":87},{},[6335],{"data":6336,"marks":6337,"value":98,"nodeType":82},{},[],{"metadata":6339,"sys":6342,"fields":6347},{"tags":6340,"concepts":6341},[],[],{"space":6343,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6345,"publishedVersion":24,"revision":45,"locale":29},{"sys":6344},{"type":12,"linkType":13,"id":14},{"sys":6346},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6348},{"url":604,"details":6349,"fileName":610,"contentType":611},{"size":606,"image":6350},{"width":608,"height":609},{"sys":6352,"fields":6355},{"id":6353,"createdAt":6354},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":6356,"slug":6357,"articleIntro":6358,"category":6359},"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.",[6360],{"metadata":6361,"sys":6364,"fields":6371},{"tags":6362,"concepts":6363},[],[],{"space":6365,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6367,"publishedVersion":560,"revision":24,"contentType":6369,"locale":29},{"sys":6366},{"type":12,"linkType":13,"id":14},{"sys":6368},{"id":21,"type":12,"linkType":22},{"sys":6370},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6372,"metaTitle":570,"metaDescription":571,"mainTitle":6373,"subtitle":589,"heroImage":6388,"ctaButton":612,"ctaLink":613},[569],{"data":6374,"content":6375,"nodeType":74},{},[6376,6382],{"data":6377,"content":6378,"nodeType":582},{},[6379],{"data":6380,"marks":6381,"value":581,"nodeType":82},{},[],{"data":6383,"content":6384,"nodeType":87},{},[6385],{"data":6386,"marks":6387,"value":98,"nodeType":82},{},[],{"metadata":6389,"sys":6392,"fields":6397},{"tags":6390,"concepts":6391},[],[],{"space":6393,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6395,"publishedVersion":24,"revision":45,"locale":29},{"sys":6394},{"type":12,"linkType":13,"id":14},{"sys":6396},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6398},{"url":604,"details":6399,"fileName":610,"contentType":611},{"size":606,"image":6400},{"width":608,"height":609},{"sys":6402,"fields":6405},{"id":6403,"createdAt":6404},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":6406,"slug":6407,"articleIntro":6406,"category":6408},"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",[6409],{"metadata":6410,"sys":6413,"fields":6420},{"tags":6411,"concepts":6412},[],[],{"space":6414,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6416,"publishedVersion":560,"revision":24,"contentType":6418,"locale":29},{"sys":6415},{"type":12,"linkType":13,"id":14},{"sys":6417},{"id":21,"type":12,"linkType":22},{"sys":6419},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6421,"metaTitle":570,"metaDescription":571,"mainTitle":6422,"subtitle":589,"heroImage":6437,"ctaButton":612,"ctaLink":613},[569],{"data":6423,"content":6424,"nodeType":74},{},[6425,6431],{"data":6426,"content":6427,"nodeType":582},{},[6428],{"data":6429,"marks":6430,"value":581,"nodeType":82},{},[],{"data":6432,"content":6433,"nodeType":87},{},[6434],{"data":6435,"marks":6436,"value":98,"nodeType":82},{},[],{"metadata":6438,"sys":6441,"fields":6446},{"tags":6439,"concepts":6440},[],[],{"space":6442,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6444,"publishedVersion":24,"revision":45,"locale":29},{"sys":6443},{"type":12,"linkType":13,"id":14},{"sys":6445},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6447},{"url":604,"details":6448,"fileName":610,"contentType":611},{"size":606,"image":6449},{"width":608,"height":609},{"sys":6451,"fields":6454},{"id":6452,"createdAt":6453},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":6455,"slug":6456,"articleIntro":-1,"category":6457},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[6458],{"metadata":6459,"sys":6462,"fields":6469},{"tags":6460,"concepts":6461},[],[],{"space":6463,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6465,"publishedVersion":560,"revision":24,"contentType":6467,"locale":29},{"sys":6464},{"type":12,"linkType":13,"id":14},{"sys":6466},{"id":21,"type":12,"linkType":22},{"sys":6468},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6470,"metaTitle":570,"metaDescription":571,"mainTitle":6471,"subtitle":589,"heroImage":6486,"ctaButton":612,"ctaLink":613},[569],{"data":6472,"content":6473,"nodeType":74},{},[6474,6480],{"data":6475,"content":6476,"nodeType":582},{},[6477],{"data":6478,"marks":6479,"value":581,"nodeType":82},{},[],{"data":6481,"content":6482,"nodeType":87},{},[6483],{"data":6484,"marks":6485,"value":98,"nodeType":82},{},[],{"metadata":6487,"sys":6490,"fields":6495},{"tags":6488,"concepts":6489},[],[],{"space":6491,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6493,"publishedVersion":24,"revision":45,"locale":29},{"sys":6492},{"type":12,"linkType":13,"id":14},{"sys":6494},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6496},{"url":604,"details":6497,"fileName":610,"contentType":611},{"size":606,"image":6498},{"width":608,"height":609},{"sys":6500,"fields":6503},{"id":6501,"createdAt":6502},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":6504,"slug":6505,"articleIntro":6504,"category":6506},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[6507],{"metadata":6508,"sys":6511,"fields":6518},{"tags":6509,"concepts":6510},[],[],{"space":6512,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6514,"publishedVersion":560,"revision":24,"contentType":6516,"locale":29},{"sys":6513},{"type":12,"linkType":13,"id":14},{"sys":6515},{"id":21,"type":12,"linkType":22},{"sys":6517},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6519,"metaTitle":570,"metaDescription":571,"mainTitle":6520,"subtitle":589,"heroImage":6535,"ctaButton":612,"ctaLink":613},[569],{"data":6521,"content":6522,"nodeType":74},{},[6523,6529],{"data":6524,"content":6525,"nodeType":582},{},[6526],{"data":6527,"marks":6528,"value":581,"nodeType":82},{},[],{"data":6530,"content":6531,"nodeType":87},{},[6532],{"data":6533,"marks":6534,"value":98,"nodeType":82},{},[],{"metadata":6536,"sys":6539,"fields":6544},{"tags":6537,"concepts":6538},[],[],{"space":6540,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6542,"publishedVersion":24,"revision":45,"locale":29},{"sys":6541},{"type":12,"linkType":13,"id":14},{"sys":6543},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6545},{"url":604,"details":6546,"fileName":610,"contentType":611},{"size":606,"image":6547},{"width":608,"height":609},{"sys":6549,"fields":6552},{"id":6550,"createdAt":6551},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":6553,"slug":6554,"articleIntro":6553,"category":6555},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[6556],{"metadata":6557,"sys":6560,"fields":6567},{"tags":6558,"concepts":6559},[],[],{"space":6561,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6563,"publishedVersion":560,"revision":24,"contentType":6565,"locale":29},{"sys":6562},{"type":12,"linkType":13,"id":14},{"sys":6564},{"id":21,"type":12,"linkType":22},{"sys":6566},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6568,"metaTitle":570,"metaDescription":571,"mainTitle":6569,"subtitle":589,"heroImage":6584,"ctaButton":612,"ctaLink":613},[569],{"data":6570,"content":6571,"nodeType":74},{},[6572,6578],{"data":6573,"content":6574,"nodeType":582},{},[6575],{"data":6576,"marks":6577,"value":581,"nodeType":82},{},[],{"data":6579,"content":6580,"nodeType":87},{},[6581],{"data":6582,"marks":6583,"value":98,"nodeType":82},{},[],{"metadata":6585,"sys":6588,"fields":6593},{"tags":6586,"concepts":6587},[],[],{"space":6589,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6591,"publishedVersion":24,"revision":45,"locale":29},{"sys":6590},{"type":12,"linkType":13,"id":14},{"sys":6592},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6594},{"url":604,"details":6595,"fileName":610,"contentType":611},{"size":606,"image":6596},{"width":608,"height":609},{"sys":6598,"fields":6601},{"id":6599,"createdAt":6600},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":6602,"slug":6603,"articleIntro":6602,"category":6604},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[6605],{"metadata":6606,"sys":6609,"fields":6616},{"tags":6607,"concepts":6608},[],[],{"space":6610,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6612,"publishedVersion":560,"revision":24,"contentType":6614,"locale":29},{"sys":6611},{"type":12,"linkType":13,"id":14},{"sys":6613},{"id":21,"type":12,"linkType":22},{"sys":6615},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6617,"metaTitle":570,"metaDescription":571,"mainTitle":6618,"subtitle":589,"heroImage":6633,"ctaButton":612,"ctaLink":613},[569],{"data":6619,"content":6620,"nodeType":74},{},[6621,6627],{"data":6622,"content":6623,"nodeType":582},{},[6624],{"data":6625,"marks":6626,"value":581,"nodeType":82},{},[],{"data":6628,"content":6629,"nodeType":87},{},[6630],{"data":6631,"marks":6632,"value":98,"nodeType":82},{},[],{"metadata":6634,"sys":6637,"fields":6642},{"tags":6635,"concepts":6636},[],[],{"space":6638,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6640,"publishedVersion":24,"revision":45,"locale":29},{"sys":6639},{"type":12,"linkType":13,"id":14},{"sys":6641},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6643},{"url":604,"details":6644,"fileName":610,"contentType":611},{"size":606,"image":6645},{"width":608,"height":609},{"sys":6647,"fields":6650},{"id":6648,"createdAt":6649},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":6651,"slug":6652,"articleIntro":-1,"category":6653},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[6654],{"metadata":6655,"sys":6658,"fields":6665},{"tags":6656,"concepts":6657},[],[],{"space":6659,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6661,"publishedVersion":560,"revision":24,"contentType":6663,"locale":29},{"sys":6660},{"type":12,"linkType":13,"id":14},{"sys":6662},{"id":21,"type":12,"linkType":22},{"sys":6664},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6666,"metaTitle":570,"metaDescription":571,"mainTitle":6667,"subtitle":589,"heroImage":6682,"ctaButton":612,"ctaLink":613},[569],{"data":6668,"content":6669,"nodeType":74},{},[6670,6676],{"data":6671,"content":6672,"nodeType":582},{},[6673],{"data":6674,"marks":6675,"value":581,"nodeType":82},{},[],{"data":6677,"content":6678,"nodeType":87},{},[6679],{"data":6680,"marks":6681,"value":98,"nodeType":82},{},[],{"metadata":6683,"sys":6686,"fields":6691},{"tags":6684,"concepts":6685},[],[],{"space":6687,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6689,"publishedVersion":24,"revision":45,"locale":29},{"sys":6688},{"type":12,"linkType":13,"id":14},{"sys":6690},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6692},{"url":604,"details":6693,"fileName":610,"contentType":611},{"size":606,"image":6694},{"width":608,"height":609},{"sys":6696,"fields":6699},{"id":6697,"createdAt":6698},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":6700,"slug":6701,"articleIntro":-1,"category":6702},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[6703],{"metadata":6704,"sys":6707,"fields":6714},{"tags":6705,"concepts":6706},[],[],{"space":6708,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6710,"publishedVersion":560,"revision":24,"contentType":6712,"locale":29},{"sys":6709},{"type":12,"linkType":13,"id":14},{"sys":6711},{"id":21,"type":12,"linkType":22},{"sys":6713},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6715,"metaTitle":570,"metaDescription":571,"mainTitle":6716,"subtitle":589,"heroImage":6731,"ctaButton":612,"ctaLink":613},[569],{"data":6717,"content":6718,"nodeType":74},{},[6719,6725],{"data":6720,"content":6721,"nodeType":582},{},[6722],{"data":6723,"marks":6724,"value":581,"nodeType":82},{},[],{"data":6726,"content":6727,"nodeType":87},{},[6728],{"data":6729,"marks":6730,"value":98,"nodeType":82},{},[],{"metadata":6732,"sys":6735,"fields":6740},{"tags":6733,"concepts":6734},[],[],{"space":6736,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6738,"publishedVersion":24,"revision":45,"locale":29},{"sys":6737},{"type":12,"linkType":13,"id":14},{"sys":6739},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6741},{"url":604,"details":6742,"fileName":610,"contentType":611},{"size":606,"image":6743},{"width":608,"height":609},{"sys":6745,"fields":6748},{"id":6746,"createdAt":6747},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":6749,"slug":6750,"articleIntro":6749,"category":6751},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[6752],{"metadata":6753,"sys":6756,"fields":6763},{"tags":6754,"concepts":6755},[],[],{"space":6757,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6759,"publishedVersion":560,"revision":24,"contentType":6761,"locale":29},{"sys":6758},{"type":12,"linkType":13,"id":14},{"sys":6760},{"id":21,"type":12,"linkType":22},{"sys":6762},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6764,"metaTitle":570,"metaDescription":571,"mainTitle":6765,"subtitle":589,"heroImage":6780,"ctaButton":612,"ctaLink":613},[569],{"data":6766,"content":6767,"nodeType":74},{},[6768,6774],{"data":6769,"content":6770,"nodeType":582},{},[6771],{"data":6772,"marks":6773,"value":581,"nodeType":82},{},[],{"data":6775,"content":6776,"nodeType":87},{},[6777],{"data":6778,"marks":6779,"value":98,"nodeType":82},{},[],{"metadata":6781,"sys":6784,"fields":6789},{"tags":6782,"concepts":6783},[],[],{"space":6785,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6787,"publishedVersion":24,"revision":45,"locale":29},{"sys":6786},{"type":12,"linkType":13,"id":14},{"sys":6788},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6790},{"url":604,"details":6791,"fileName":610,"contentType":611},{"size":606,"image":6792},{"width":608,"height":609},{"sys":6794,"fields":6797},{"id":6795,"createdAt":6796},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":6798,"slug":6799,"articleIntro":6798,"category":6800},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[6801],{"metadata":6802,"sys":6805,"fields":6812},{"tags":6803,"concepts":6804},[],[],{"space":6806,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6808,"publishedVersion":560,"revision":24,"contentType":6810,"locale":29},{"sys":6807},{"type":12,"linkType":13,"id":14},{"sys":6809},{"id":21,"type":12,"linkType":22},{"sys":6811},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6813,"metaTitle":570,"metaDescription":571,"mainTitle":6814,"subtitle":589,"heroImage":6829,"ctaButton":612,"ctaLink":613},[569],{"data":6815,"content":6816,"nodeType":74},{},[6817,6823],{"data":6818,"content":6819,"nodeType":582},{},[6820],{"data":6821,"marks":6822,"value":581,"nodeType":82},{},[],{"data":6824,"content":6825,"nodeType":87},{},[6826],{"data":6827,"marks":6828,"value":98,"nodeType":82},{},[],{"metadata":6830,"sys":6833,"fields":6838},{"tags":6831,"concepts":6832},[],[],{"space":6834,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6836,"publishedVersion":24,"revision":45,"locale":29},{"sys":6835},{"type":12,"linkType":13,"id":14},{"sys":6837},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6839},{"url":604,"details":6840,"fileName":610,"contentType":611},{"size":606,"image":6841},{"width":608,"height":609},{"sys":6843,"fields":6846},{"id":6844,"createdAt":6845},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":6847,"slug":6848,"articleIntro":6847,"category":6849},"7083 - Locations diverses","compte-7083-locations-diverses",[6850],{"metadata":6851,"sys":6854,"fields":6861},{"tags":6852,"concepts":6853},[],[],{"space":6855,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6857,"publishedVersion":560,"revision":24,"contentType":6859,"locale":29},{"sys":6856},{"type":12,"linkType":13,"id":14},{"sys":6858},{"id":21,"type":12,"linkType":22},{"sys":6860},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6862,"metaTitle":570,"metaDescription":571,"mainTitle":6863,"subtitle":589,"heroImage":6878,"ctaButton":612,"ctaLink":613},[569],{"data":6864,"content":6865,"nodeType":74},{},[6866,6872],{"data":6867,"content":6868,"nodeType":582},{},[6869],{"data":6870,"marks":6871,"value":581,"nodeType":82},{},[],{"data":6873,"content":6874,"nodeType":87},{},[6875],{"data":6876,"marks":6877,"value":98,"nodeType":82},{},[],{"metadata":6879,"sys":6882,"fields":6887},{"tags":6880,"concepts":6881},[],[],{"space":6883,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6885,"publishedVersion":24,"revision":45,"locale":29},{"sys":6884},{"type":12,"linkType":13,"id":14},{"sys":6886},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6888},{"url":604,"details":6889,"fileName":610,"contentType":611},{"size":606,"image":6890},{"width":608,"height":609},{"sys":6892,"fields":6895},{"id":6893,"createdAt":6894},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":6896,"slug":6897,"articleIntro":6896,"category":6898},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[6899],{"metadata":6900,"sys":6903,"fields":6910},{"tags":6901,"concepts":6902},[],[],{"space":6904,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6906,"publishedVersion":560,"revision":24,"contentType":6908,"locale":29},{"sys":6905},{"type":12,"linkType":13,"id":14},{"sys":6907},{"id":21,"type":12,"linkType":22},{"sys":6909},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6911,"metaTitle":570,"metaDescription":571,"mainTitle":6912,"subtitle":589,"heroImage":6927,"ctaButton":612,"ctaLink":613},[569],{"data":6913,"content":6914,"nodeType":74},{},[6915,6921],{"data":6916,"content":6917,"nodeType":582},{},[6918],{"data":6919,"marks":6920,"value":581,"nodeType":82},{},[],{"data":6922,"content":6923,"nodeType":87},{},[6924],{"data":6925,"marks":6926,"value":98,"nodeType":82},{},[],{"metadata":6928,"sys":6931,"fields":6936},{"tags":6929,"concepts":6930},[],[],{"space":6932,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6934,"publishedVersion":24,"revision":45,"locale":29},{"sys":6933},{"type":12,"linkType":13,"id":14},{"sys":6935},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6937},{"url":604,"details":6938,"fileName":610,"contentType":611},{"size":606,"image":6939},{"width":608,"height":609},{"sys":6941,"fields":6944},{"id":6942,"createdAt":6943},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":6945,"slug":6946,"articleIntro":6945,"category":6947},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[6948],{"metadata":6949,"sys":6952,"fields":6959},{"tags":6950,"concepts":6951},[],[],{"space":6953,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":6955,"publishedVersion":560,"revision":24,"contentType":6957,"locale":29},{"sys":6954},{"type":12,"linkType":13,"id":14},{"sys":6956},{"id":21,"type":12,"linkType":22},{"sys":6958},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":6960,"metaTitle":570,"metaDescription":571,"mainTitle":6961,"subtitle":589,"heroImage":6976,"ctaButton":612,"ctaLink":613},[569],{"data":6962,"content":6963,"nodeType":74},{},[6964,6970],{"data":6965,"content":6966,"nodeType":582},{},[6967],{"data":6968,"marks":6969,"value":581,"nodeType":82},{},[],{"data":6971,"content":6972,"nodeType":87},{},[6973],{"data":6974,"marks":6975,"value":98,"nodeType":82},{},[],{"metadata":6977,"sys":6980,"fields":6985},{"tags":6978,"concepts":6979},[],[],{"space":6981,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":6983,"publishedVersion":24,"revision":45,"locale":29},{"sys":6982},{"type":12,"linkType":13,"id":14},{"sys":6984},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":6986},{"url":604,"details":6987,"fileName":610,"contentType":611},{"size":606,"image":6988},{"width":608,"height":609},{"sys":6990,"fields":6993},{"id":6991,"createdAt":6992},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":6994,"slug":6995,"articleIntro":6994,"category":6996},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[6997],{"metadata":6998,"sys":7001,"fields":7008},{"tags":6999,"concepts":7000},[],[],{"space":7002,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7004,"publishedVersion":560,"revision":24,"contentType":7006,"locale":29},{"sys":7003},{"type":12,"linkType":13,"id":14},{"sys":7005},{"id":21,"type":12,"linkType":22},{"sys":7007},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7009,"metaTitle":570,"metaDescription":571,"mainTitle":7010,"subtitle":589,"heroImage":7025,"ctaButton":612,"ctaLink":613},[569],{"data":7011,"content":7012,"nodeType":74},{},[7013,7019],{"data":7014,"content":7015,"nodeType":582},{},[7016],{"data":7017,"marks":7018,"value":581,"nodeType":82},{},[],{"data":7020,"content":7021,"nodeType":87},{},[7022],{"data":7023,"marks":7024,"value":98,"nodeType":82},{},[],{"metadata":7026,"sys":7029,"fields":7034},{"tags":7027,"concepts":7028},[],[],{"space":7030,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7032,"publishedVersion":24,"revision":45,"locale":29},{"sys":7031},{"type":12,"linkType":13,"id":14},{"sys":7033},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7035},{"url":604,"details":7036,"fileName":610,"contentType":611},{"size":606,"image":7037},{"width":608,"height":609},{"sys":7039,"fields":7042},{"id":7040,"createdAt":7041},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":7043,"slug":7044,"articleIntro":7043,"category":7045},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[7046],{"metadata":7047,"sys":7050,"fields":7057},{"tags":7048,"concepts":7049},[],[],{"space":7051,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7053,"publishedVersion":560,"revision":24,"contentType":7055,"locale":29},{"sys":7052},{"type":12,"linkType":13,"id":14},{"sys":7054},{"id":21,"type":12,"linkType":22},{"sys":7056},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7058,"metaTitle":570,"metaDescription":571,"mainTitle":7059,"subtitle":589,"heroImage":7074,"ctaButton":612,"ctaLink":613},[569],{"data":7060,"content":7061,"nodeType":74},{},[7062,7068],{"data":7063,"content":7064,"nodeType":582},{},[7065],{"data":7066,"marks":7067,"value":581,"nodeType":82},{},[],{"data":7069,"content":7070,"nodeType":87},{},[7071],{"data":7072,"marks":7073,"value":98,"nodeType":82},{},[],{"metadata":7075,"sys":7078,"fields":7083},{"tags":7076,"concepts":7077},[],[],{"space":7079,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7081,"publishedVersion":24,"revision":45,"locale":29},{"sys":7080},{"type":12,"linkType":13,"id":14},{"sys":7082},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7084},{"url":604,"details":7085,"fileName":610,"contentType":611},{"size":606,"image":7086},{"width":608,"height":609},{"sys":7088,"fields":7091},{"id":7089,"createdAt":7090},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":7092,"slug":7093,"articleIntro":7092,"category":7094},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[7095],{"metadata":7096,"sys":7099,"fields":7106},{"tags":7097,"concepts":7098},[],[],{"space":7100,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7102,"publishedVersion":560,"revision":24,"contentType":7104,"locale":29},{"sys":7101},{"type":12,"linkType":13,"id":14},{"sys":7103},{"id":21,"type":12,"linkType":22},{"sys":7105},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7107,"metaTitle":570,"metaDescription":571,"mainTitle":7108,"subtitle":589,"heroImage":7123,"ctaButton":612,"ctaLink":613},[569],{"data":7109,"content":7110,"nodeType":74},{},[7111,7117],{"data":7112,"content":7113,"nodeType":582},{},[7114],{"data":7115,"marks":7116,"value":581,"nodeType":82},{},[],{"data":7118,"content":7119,"nodeType":87},{},[7120],{"data":7121,"marks":7122,"value":98,"nodeType":82},{},[],{"metadata":7124,"sys":7127,"fields":7132},{"tags":7125,"concepts":7126},[],[],{"space":7128,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7130,"publishedVersion":24,"revision":45,"locale":29},{"sys":7129},{"type":12,"linkType":13,"id":14},{"sys":7131},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7133},{"url":604,"details":7134,"fileName":610,"contentType":611},{"size":606,"image":7135},{"width":608,"height":609},{"sys":7137,"fields":7140},{"id":7138,"createdAt":7139},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":7141,"slug":7142,"articleIntro":7141,"category":7143},"473 - Comptes d'attente","compte-473-comptes-d-attente",[7144],{"metadata":7145,"sys":7148,"fields":7155},{"tags":7146,"concepts":7147},[],[],{"space":7149,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7151,"publishedVersion":560,"revision":24,"contentType":7153,"locale":29},{"sys":7150},{"type":12,"linkType":13,"id":14},{"sys":7152},{"id":21,"type":12,"linkType":22},{"sys":7154},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7156,"metaTitle":570,"metaDescription":571,"mainTitle":7157,"subtitle":589,"heroImage":7172,"ctaButton":612,"ctaLink":613},[569],{"data":7158,"content":7159,"nodeType":74},{},[7160,7166],{"data":7161,"content":7162,"nodeType":582},{},[7163],{"data":7164,"marks":7165,"value":581,"nodeType":82},{},[],{"data":7167,"content":7168,"nodeType":87},{},[7169],{"data":7170,"marks":7171,"value":98,"nodeType":82},{},[],{"metadata":7173,"sys":7176,"fields":7181},{"tags":7174,"concepts":7175},[],[],{"space":7177,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7179,"publishedVersion":24,"revision":45,"locale":29},{"sys":7178},{"type":12,"linkType":13,"id":14},{"sys":7180},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7182},{"url":604,"details":7183,"fileName":610,"contentType":611},{"size":606,"image":7184},{"width":608,"height":609},{"sys":7186,"fields":7189},{"id":7187,"createdAt":7188},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":7190,"slug":7191,"articleIntro":7192,"category":7193},"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.",[7194],{"metadata":7195,"sys":7198,"fields":7205},{"tags":7196,"concepts":7197},[],[],{"space":7199,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7201,"publishedVersion":560,"revision":24,"contentType":7203,"locale":29},{"sys":7200},{"type":12,"linkType":13,"id":14},{"sys":7202},{"id":21,"type":12,"linkType":22},{"sys":7204},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7206,"metaTitle":570,"metaDescription":571,"mainTitle":7207,"subtitle":589,"heroImage":7222,"ctaButton":612,"ctaLink":613},[569],{"data":7208,"content":7209,"nodeType":74},{},[7210,7216],{"data":7211,"content":7212,"nodeType":582},{},[7213],{"data":7214,"marks":7215,"value":581,"nodeType":82},{},[],{"data":7217,"content":7218,"nodeType":87},{},[7219],{"data":7220,"marks":7221,"value":98,"nodeType":82},{},[],{"metadata":7223,"sys":7226,"fields":7231},{"tags":7224,"concepts":7225},[],[],{"space":7227,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7229,"publishedVersion":24,"revision":45,"locale":29},{"sys":7228},{"type":12,"linkType":13,"id":14},{"sys":7230},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7232},{"url":604,"details":7233,"fileName":610,"contentType":611},{"size":606,"image":7234},{"width":608,"height":609},{"sys":7236,"fields":7239},{"id":7237,"createdAt":7238},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":7240,"slug":7241,"articleIntro":7240,"category":7242},"Compte 451 - Groupe","compte-451-groupe",[7243],{"metadata":7244,"sys":7247,"fields":7254},{"tags":7245,"concepts":7246},[],[],{"space":7248,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7250,"publishedVersion":560,"revision":24,"contentType":7252,"locale":29},{"sys":7249},{"type":12,"linkType":13,"id":14},{"sys":7251},{"id":21,"type":12,"linkType":22},{"sys":7253},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7255,"metaTitle":570,"metaDescription":571,"mainTitle":7256,"subtitle":589,"heroImage":7271,"ctaButton":612,"ctaLink":613},[569],{"data":7257,"content":7258,"nodeType":74},{},[7259,7265],{"data":7260,"content":7261,"nodeType":582},{},[7262],{"data":7263,"marks":7264,"value":581,"nodeType":82},{},[],{"data":7266,"content":7267,"nodeType":87},{},[7268],{"data":7269,"marks":7270,"value":98,"nodeType":82},{},[],{"metadata":7272,"sys":7275,"fields":7280},{"tags":7273,"concepts":7274},[],[],{"space":7276,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7278,"publishedVersion":24,"revision":45,"locale":29},{"sys":7277},{"type":12,"linkType":13,"id":14},{"sys":7279},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7281},{"url":604,"details":7282,"fileName":610,"contentType":611},{"size":606,"image":7283},{"width":608,"height":609},{"sys":7285,"fields":7288},{"id":7286,"createdAt":7287},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":7289,"slug":7290,"articleIntro":7289,"category":7291},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[7292],{"metadata":7293,"sys":7296,"fields":7303},{"tags":7294,"concepts":7295},[],[],{"space":7297,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7299,"publishedVersion":560,"revision":24,"contentType":7301,"locale":29},{"sys":7298},{"type":12,"linkType":13,"id":14},{"sys":7300},{"id":21,"type":12,"linkType":22},{"sys":7302},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7304,"metaTitle":570,"metaDescription":571,"mainTitle":7305,"subtitle":589,"heroImage":7320,"ctaButton":612,"ctaLink":613},[569],{"data":7306,"content":7307,"nodeType":74},{},[7308,7314],{"data":7309,"content":7310,"nodeType":582},{},[7311],{"data":7312,"marks":7313,"value":581,"nodeType":82},{},[],{"data":7315,"content":7316,"nodeType":87},{},[7317],{"data":7318,"marks":7319,"value":98,"nodeType":82},{},[],{"metadata":7321,"sys":7324,"fields":7329},{"tags":7322,"concepts":7323},[],[],{"space":7325,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7327,"publishedVersion":24,"revision":45,"locale":29},{"sys":7326},{"type":12,"linkType":13,"id":14},{"sys":7328},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7330},{"url":604,"details":7331,"fileName":610,"contentType":611},{"size":606,"image":7332},{"width":608,"height":609},{"sys":7334,"fields":7337},{"id":7335,"createdAt":7336},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":7338,"slug":7339,"articleIntro":-1,"category":7340},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[7341],{"metadata":7342,"sys":7345,"fields":7352},{"tags":7343,"concepts":7344},[],[],{"space":7346,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7348,"publishedVersion":560,"revision":24,"contentType":7350,"locale":29},{"sys":7347},{"type":12,"linkType":13,"id":14},{"sys":7349},{"id":21,"type":12,"linkType":22},{"sys":7351},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7353,"metaTitle":570,"metaDescription":571,"mainTitle":7354,"subtitle":589,"heroImage":7369,"ctaButton":612,"ctaLink":613},[569],{"data":7355,"content":7356,"nodeType":74},{},[7357,7363],{"data":7358,"content":7359,"nodeType":582},{},[7360],{"data":7361,"marks":7362,"value":581,"nodeType":82},{},[],{"data":7364,"content":7365,"nodeType":87},{},[7366],{"data":7367,"marks":7368,"value":98,"nodeType":82},{},[],{"metadata":7370,"sys":7373,"fields":7378},{"tags":7371,"concepts":7372},[],[],{"space":7374,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7376,"publishedVersion":24,"revision":45,"locale":29},{"sys":7375},{"type":12,"linkType":13,"id":14},{"sys":7377},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7379},{"url":604,"details":7380,"fileName":610,"contentType":611},{"size":606,"image":7381},{"width":608,"height":609},{"sys":7383,"fields":7386},{"id":7384,"createdAt":7385},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":7387,"slug":7388,"articleIntro":7387,"category":7389},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[7390],{"metadata":7391,"sys":7394,"fields":7401},{"tags":7392,"concepts":7393},[],[],{"space":7395,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7397,"publishedVersion":560,"revision":24,"contentType":7399,"locale":29},{"sys":7396},{"type":12,"linkType":13,"id":14},{"sys":7398},{"id":21,"type":12,"linkType":22},{"sys":7400},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7402,"metaTitle":570,"metaDescription":571,"mainTitle":7403,"subtitle":589,"heroImage":7418,"ctaButton":612,"ctaLink":613},[569],{"data":7404,"content":7405,"nodeType":74},{},[7406,7412],{"data":7407,"content":7408,"nodeType":582},{},[7409],{"data":7410,"marks":7411,"value":581,"nodeType":82},{},[],{"data":7413,"content":7414,"nodeType":87},{},[7415],{"data":7416,"marks":7417,"value":98,"nodeType":82},{},[],{"metadata":7419,"sys":7422,"fields":7427},{"tags":7420,"concepts":7421},[],[],{"space":7423,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7425,"publishedVersion":24,"revision":45,"locale":29},{"sys":7424},{"type":12,"linkType":13,"id":14},{"sys":7426},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7428},{"url":604,"details":7429,"fileName":610,"contentType":611},{"size":606,"image":7430},{"width":608,"height":609},{"sys":7432,"fields":7435},{"id":7433,"createdAt":7434},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":7436,"slug":7437,"articleIntro":7438,"category":7439},"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.",[7440],{"metadata":7441,"sys":7444,"fields":7451},{"tags":7442,"concepts":7443},[],[],{"space":7445,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7447,"publishedVersion":560,"revision":24,"contentType":7449,"locale":29},{"sys":7446},{"type":12,"linkType":13,"id":14},{"sys":7448},{"id":21,"type":12,"linkType":22},{"sys":7450},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7452,"metaTitle":570,"metaDescription":571,"mainTitle":7453,"subtitle":589,"heroImage":7468,"ctaButton":612,"ctaLink":613},[569],{"data":7454,"content":7455,"nodeType":74},{},[7456,7462],{"data":7457,"content":7458,"nodeType":582},{},[7459],{"data":7460,"marks":7461,"value":581,"nodeType":82},{},[],{"data":7463,"content":7464,"nodeType":87},{},[7465],{"data":7466,"marks":7467,"value":98,"nodeType":82},{},[],{"metadata":7469,"sys":7472,"fields":7477},{"tags":7470,"concepts":7471},[],[],{"space":7473,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7475,"publishedVersion":24,"revision":45,"locale":29},{"sys":7474},{"type":12,"linkType":13,"id":14},{"sys":7476},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7478},{"url":604,"details":7479,"fileName":610,"contentType":611},{"size":606,"image":7480},{"width":608,"height":609},{"sys":7482,"fields":7485},{"id":7483,"createdAt":7484},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":7486,"slug":7487,"articleIntro":7486,"category":7488},"2961 - Titres de participation","compte-2961-titres-de-participation",[7489],{"metadata":7490,"sys":7493,"fields":7500},{"tags":7491,"concepts":7492},[],[],{"space":7494,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7496,"publishedVersion":560,"revision":24,"contentType":7498,"locale":29},{"sys":7495},{"type":12,"linkType":13,"id":14},{"sys":7497},{"id":21,"type":12,"linkType":22},{"sys":7499},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7501,"metaTitle":570,"metaDescription":571,"mainTitle":7502,"subtitle":589,"heroImage":7517,"ctaButton":612,"ctaLink":613},[569],{"data":7503,"content":7504,"nodeType":74},{},[7505,7511],{"data":7506,"content":7507,"nodeType":582},{},[7508],{"data":7509,"marks":7510,"value":581,"nodeType":82},{},[],{"data":7512,"content":7513,"nodeType":87},{},[7514],{"data":7515,"marks":7516,"value":98,"nodeType":82},{},[],{"metadata":7518,"sys":7521,"fields":7526},{"tags":7519,"concepts":7520},[],[],{"space":7522,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7524,"publishedVersion":24,"revision":45,"locale":29},{"sys":7523},{"type":12,"linkType":13,"id":14},{"sys":7525},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7527},{"url":604,"details":7528,"fileName":610,"contentType":611},{"size":606,"image":7529},{"width":608,"height":609},{"sys":7531,"fields":7534},{"id":7532,"createdAt":7533},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":7535,"slug":7536,"articleIntro":7535,"category":7537},"Compte 6026 - Emballages","compte-6026-emballages",[7538],{"metadata":7539,"sys":7542,"fields":7549},{"tags":7540,"concepts":7541},[],[],{"space":7543,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7545,"publishedVersion":560,"revision":24,"contentType":7547,"locale":29},{"sys":7544},{"type":12,"linkType":13,"id":14},{"sys":7546},{"id":21,"type":12,"linkType":22},{"sys":7548},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7550,"metaTitle":570,"metaDescription":571,"mainTitle":7551,"subtitle":589,"heroImage":7566,"ctaButton":612,"ctaLink":613},[569],{"data":7552,"content":7553,"nodeType":74},{},[7554,7560],{"data":7555,"content":7556,"nodeType":582},{},[7557],{"data":7558,"marks":7559,"value":581,"nodeType":82},{},[],{"data":7561,"content":7562,"nodeType":87},{},[7563],{"data":7564,"marks":7565,"value":98,"nodeType":82},{},[],{"metadata":7567,"sys":7570,"fields":7575},{"tags":7568,"concepts":7569},[],[],{"space":7571,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7573,"publishedVersion":24,"revision":45,"locale":29},{"sys":7572},{"type":12,"linkType":13,"id":14},{"sys":7574},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7576},{"url":604,"details":7577,"fileName":610,"contentType":611},{"size":606,"image":7578},{"width":608,"height":609},{"sys":7580,"fields":7583},{"id":7581,"createdAt":7582},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":7584,"slug":7585,"articleIntro":7584,"category":7586},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[7587],{"metadata":7588,"sys":7591,"fields":7598},{"tags":7589,"concepts":7590},[],[],{"space":7592,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7594,"publishedVersion":560,"revision":24,"contentType":7596,"locale":29},{"sys":7593},{"type":12,"linkType":13,"id":14},{"sys":7595},{"id":21,"type":12,"linkType":22},{"sys":7597},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7599,"metaTitle":570,"metaDescription":571,"mainTitle":7600,"subtitle":589,"heroImage":7615,"ctaButton":612,"ctaLink":613},[569],{"data":7601,"content":7602,"nodeType":74},{},[7603,7609],{"data":7604,"content":7605,"nodeType":582},{},[7606],{"data":7607,"marks":7608,"value":581,"nodeType":82},{},[],{"data":7610,"content":7611,"nodeType":87},{},[7612],{"data":7613,"marks":7614,"value":98,"nodeType":82},{},[],{"metadata":7616,"sys":7619,"fields":7624},{"tags":7617,"concepts":7618},[],[],{"space":7620,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7622,"publishedVersion":24,"revision":45,"locale":29},{"sys":7621},{"type":12,"linkType":13,"id":14},{"sys":7623},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7625},{"url":604,"details":7626,"fileName":610,"contentType":611},{"size":606,"image":7627},{"width":608,"height":609},{"sys":7629,"fields":7632},{"id":7630,"createdAt":7631},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":7633,"slug":7634,"articleIntro":7633,"category":7635},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[7636],{"metadata":7637,"sys":7640,"fields":7647},{"tags":7638,"concepts":7639},[],[],{"space":7641,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7643,"publishedVersion":560,"revision":24,"contentType":7645,"locale":29},{"sys":7642},{"type":12,"linkType":13,"id":14},{"sys":7644},{"id":21,"type":12,"linkType":22},{"sys":7646},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7648,"metaTitle":570,"metaDescription":571,"mainTitle":7649,"subtitle":589,"heroImage":7664,"ctaButton":612,"ctaLink":613},[569],{"data":7650,"content":7651,"nodeType":74},{},[7652,7658],{"data":7653,"content":7654,"nodeType":582},{},[7655],{"data":7656,"marks":7657,"value":581,"nodeType":82},{},[],{"data":7659,"content":7660,"nodeType":87},{},[7661],{"data":7662,"marks":7663,"value":98,"nodeType":82},{},[],{"metadata":7665,"sys":7668,"fields":7673},{"tags":7666,"concepts":7667},[],[],{"space":7669,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7671,"publishedVersion":24,"revision":45,"locale":29},{"sys":7670},{"type":12,"linkType":13,"id":14},{"sys":7672},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7674},{"url":604,"details":7675,"fileName":610,"contentType":611},{"size":606,"image":7676},{"width":608,"height":609},{"sys":7678,"fields":7681},{"id":7679,"createdAt":7680},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":7682,"slug":7683,"articleIntro":-1,"category":7684},"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",[7685],{"metadata":7686,"sys":7689,"fields":7696},{"tags":7687,"concepts":7688},[],[],{"space":7690,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7692,"publishedVersion":560,"revision":24,"contentType":7694,"locale":29},{"sys":7691},{"type":12,"linkType":13,"id":14},{"sys":7693},{"id":21,"type":12,"linkType":22},{"sys":7695},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7697,"metaTitle":570,"metaDescription":571,"mainTitle":7698,"subtitle":589,"heroImage":7713,"ctaButton":612,"ctaLink":613},[569],{"data":7699,"content":7700,"nodeType":74},{},[7701,7707],{"data":7702,"content":7703,"nodeType":582},{},[7704],{"data":7705,"marks":7706,"value":581,"nodeType":82},{},[],{"data":7708,"content":7709,"nodeType":87},{},[7710],{"data":7711,"marks":7712,"value":98,"nodeType":82},{},[],{"metadata":7714,"sys":7717,"fields":7722},{"tags":7715,"concepts":7716},[],[],{"space":7718,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7720,"publishedVersion":24,"revision":45,"locale":29},{"sys":7719},{"type":12,"linkType":13,"id":14},{"sys":7721},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7723},{"url":604,"details":7724,"fileName":610,"contentType":611},{"size":606,"image":7725},{"width":608,"height":609},{"sys":7727,"fields":7730},{"id":7728,"createdAt":7729},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":7731,"slug":7732,"articleIntro":-1,"category":7733},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[7734],{"metadata":7735,"sys":7738,"fields":7745},{"tags":7736,"concepts":7737},[],[],{"space":7739,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7741,"publishedVersion":560,"revision":24,"contentType":7743,"locale":29},{"sys":7740},{"type":12,"linkType":13,"id":14},{"sys":7742},{"id":21,"type":12,"linkType":22},{"sys":7744},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7746,"metaTitle":570,"metaDescription":571,"mainTitle":7747,"subtitle":589,"heroImage":7762,"ctaButton":612,"ctaLink":613},[569],{"data":7748,"content":7749,"nodeType":74},{},[7750,7756],{"data":7751,"content":7752,"nodeType":582},{},[7753],{"data":7754,"marks":7755,"value":581,"nodeType":82},{},[],{"data":7757,"content":7758,"nodeType":87},{},[7759],{"data":7760,"marks":7761,"value":98,"nodeType":82},{},[],{"metadata":7763,"sys":7766,"fields":7771},{"tags":7764,"concepts":7765},[],[],{"space":7767,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7769,"publishedVersion":24,"revision":45,"locale":29},{"sys":7768},{"type":12,"linkType":13,"id":14},{"sys":7770},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7772},{"url":604,"details":7773,"fileName":610,"contentType":611},{"size":606,"image":7774},{"width":608,"height":609},{"sys":7776,"fields":7779},{"id":7777,"createdAt":7778},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":7780,"slug":7781,"articleIntro":7780,"category":7782},"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",[7783],{"metadata":7784,"sys":7787,"fields":7794},{"tags":7785,"concepts":7786},[],[],{"space":7788,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7790,"publishedVersion":560,"revision":24,"contentType":7792,"locale":29},{"sys":7789},{"type":12,"linkType":13,"id":14},{"sys":7791},{"id":21,"type":12,"linkType":22},{"sys":7793},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7795,"metaTitle":570,"metaDescription":571,"mainTitle":7796,"subtitle":589,"heroImage":7811,"ctaButton":612,"ctaLink":613},[569],{"data":7797,"content":7798,"nodeType":74},{},[7799,7805],{"data":7800,"content":7801,"nodeType":582},{},[7802],{"data":7803,"marks":7804,"value":581,"nodeType":82},{},[],{"data":7806,"content":7807,"nodeType":87},{},[7808],{"data":7809,"marks":7810,"value":98,"nodeType":82},{},[],{"metadata":7812,"sys":7815,"fields":7820},{"tags":7813,"concepts":7814},[],[],{"space":7816,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7818,"publishedVersion":24,"revision":45,"locale":29},{"sys":7817},{"type":12,"linkType":13,"id":14},{"sys":7819},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7821},{"url":604,"details":7822,"fileName":610,"contentType":611},{"size":606,"image":7823},{"width":608,"height":609},{"sys":7825,"fields":7828},{"id":7826,"createdAt":7827},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7829,"slug":7830,"articleIntro":7829,"category":7831},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7832],{"metadata":7833,"sys":7836,"fields":7843},{"tags":7834,"concepts":7835},[],[],{"space":7837,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7839,"publishedVersion":560,"revision":24,"contentType":7841,"locale":29},{"sys":7838},{"type":12,"linkType":13,"id":14},{"sys":7840},{"id":21,"type":12,"linkType":22},{"sys":7842},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7844,"metaTitle":570,"metaDescription":571,"mainTitle":7845,"subtitle":589,"heroImage":7860,"ctaButton":612,"ctaLink":613},[569],{"data":7846,"content":7847,"nodeType":74},{},[7848,7854],{"data":7849,"content":7850,"nodeType":582},{},[7851],{"data":7852,"marks":7853,"value":581,"nodeType":82},{},[],{"data":7855,"content":7856,"nodeType":87},{},[7857],{"data":7858,"marks":7859,"value":98,"nodeType":82},{},[],{"metadata":7861,"sys":7864,"fields":7869},{"tags":7862,"concepts":7863},[],[],{"space":7865,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7867,"publishedVersion":24,"revision":45,"locale":29},{"sys":7866},{"type":12,"linkType":13,"id":14},{"sys":7868},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7870},{"url":604,"details":7871,"fileName":610,"contentType":611},{"size":606,"image":7872},{"width":608,"height":609},{"sys":7874,"fields":7877},{"id":7875,"createdAt":7876},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":7878,"slug":7879,"articleIntro":7878,"category":7880},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[7881],{"metadata":7882,"sys":7885,"fields":7892},{"tags":7883,"concepts":7884},[],[],{"space":7886,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7888,"publishedVersion":560,"revision":24,"contentType":7890,"locale":29},{"sys":7887},{"type":12,"linkType":13,"id":14},{"sys":7889},{"id":21,"type":12,"linkType":22},{"sys":7891},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7893,"metaTitle":570,"metaDescription":571,"mainTitle":7894,"subtitle":589,"heroImage":7909,"ctaButton":612,"ctaLink":613},[569],{"data":7895,"content":7896,"nodeType":74},{},[7897,7903],{"data":7898,"content":7899,"nodeType":582},{},[7900],{"data":7901,"marks":7902,"value":581,"nodeType":82},{},[],{"data":7904,"content":7905,"nodeType":87},{},[7906],{"data":7907,"marks":7908,"value":98,"nodeType":82},{},[],{"metadata":7910,"sys":7913,"fields":7918},{"tags":7911,"concepts":7912},[],[],{"space":7914,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7916,"publishedVersion":24,"revision":45,"locale":29},{"sys":7915},{"type":12,"linkType":13,"id":14},{"sys":7917},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7919},{"url":604,"details":7920,"fileName":610,"contentType":611},{"size":606,"image":7921},{"width":608,"height":609},{"sys":7923,"fields":7926},{"id":7924,"createdAt":7925},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":7927,"slug":7928,"articleIntro":7927,"category":7929},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[7930],{"metadata":7931,"sys":7934,"fields":7941},{"tags":7932,"concepts":7933},[],[],{"space":7935,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7937,"publishedVersion":560,"revision":24,"contentType":7939,"locale":29},{"sys":7936},{"type":12,"linkType":13,"id":14},{"sys":7938},{"id":21,"type":12,"linkType":22},{"sys":7940},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7942,"metaTitle":570,"metaDescription":571,"mainTitle":7943,"subtitle":589,"heroImage":7958,"ctaButton":612,"ctaLink":613},[569],{"data":7944,"content":7945,"nodeType":74},{},[7946,7952],{"data":7947,"content":7948,"nodeType":582},{},[7949],{"data":7950,"marks":7951,"value":581,"nodeType":82},{},[],{"data":7953,"content":7954,"nodeType":87},{},[7955],{"data":7956,"marks":7957,"value":98,"nodeType":82},{},[],{"metadata":7959,"sys":7962,"fields":7967},{"tags":7960,"concepts":7961},[],[],{"space":7963,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":7965,"publishedVersion":24,"revision":45,"locale":29},{"sys":7964},{"type":12,"linkType":13,"id":14},{"sys":7966},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":7968},{"url":604,"details":7969,"fileName":610,"contentType":611},{"size":606,"image":7970},{"width":608,"height":609},{"sys":7972,"fields":7975},{"id":7973,"createdAt":7974},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":7976,"slug":7977,"articleIntro":7976,"category":7978},"Compte 2131 - Bâtiments","compte-2131-batiments",[7979],{"metadata":7980,"sys":7983,"fields":7990},{"tags":7981,"concepts":7982},[],[],{"space":7984,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":7986,"publishedVersion":560,"revision":24,"contentType":7988,"locale":29},{"sys":7985},{"type":12,"linkType":13,"id":14},{"sys":7987},{"id":21,"type":12,"linkType":22},{"sys":7989},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":7991,"metaTitle":570,"metaDescription":571,"mainTitle":7992,"subtitle":589,"heroImage":8007,"ctaButton":612,"ctaLink":613},[569],{"data":7993,"content":7994,"nodeType":74},{},[7995,8001],{"data":7996,"content":7997,"nodeType":582},{},[7998],{"data":7999,"marks":8000,"value":581,"nodeType":82},{},[],{"data":8002,"content":8003,"nodeType":87},{},[8004],{"data":8005,"marks":8006,"value":98,"nodeType":82},{},[],{"metadata":8008,"sys":8011,"fields":8016},{"tags":8009,"concepts":8010},[],[],{"space":8012,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8014,"publishedVersion":24,"revision":45,"locale":29},{"sys":8013},{"type":12,"linkType":13,"id":14},{"sys":8015},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8017},{"url":604,"details":8018,"fileName":610,"contentType":611},{"size":606,"image":8019},{"width":608,"height":609},{"sys":8021,"fields":8024},{"id":8022,"createdAt":8023},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":8025,"slug":8026,"articleIntro":8027,"category":8028},"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.",[8029],{"metadata":8030,"sys":8033,"fields":8040},{"tags":8031,"concepts":8032},[],[],{"space":8034,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8036,"publishedVersion":560,"revision":24,"contentType":8038,"locale":29},{"sys":8035},{"type":12,"linkType":13,"id":14},{"sys":8037},{"id":21,"type":12,"linkType":22},{"sys":8039},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8041,"metaTitle":570,"metaDescription":571,"mainTitle":8042,"subtitle":589,"heroImage":8057,"ctaButton":612,"ctaLink":613},[569],{"data":8043,"content":8044,"nodeType":74},{},[8045,8051],{"data":8046,"content":8047,"nodeType":582},{},[8048],{"data":8049,"marks":8050,"value":581,"nodeType":82},{},[],{"data":8052,"content":8053,"nodeType":87},{},[8054],{"data":8055,"marks":8056,"value":98,"nodeType":82},{},[],{"metadata":8058,"sys":8061,"fields":8066},{"tags":8059,"concepts":8060},[],[],{"space":8062,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8064,"publishedVersion":24,"revision":45,"locale":29},{"sys":8063},{"type":12,"linkType":13,"id":14},{"sys":8065},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8067},{"url":604,"details":8068,"fileName":610,"contentType":611},{"size":606,"image":8069},{"width":608,"height":609},{"sys":8071,"fields":8074},{"id":8072,"createdAt":8073},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":8075,"slug":8076,"articleIntro":8075,"category":8077},"Compte 6237 - Publications","compte-6237-publications",[8078],{"metadata":8079,"sys":8082,"fields":8089},{"tags":8080,"concepts":8081},[],[],{"space":8083,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8085,"publishedVersion":560,"revision":24,"contentType":8087,"locale":29},{"sys":8084},{"type":12,"linkType":13,"id":14},{"sys":8086},{"id":21,"type":12,"linkType":22},{"sys":8088},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8090,"metaTitle":570,"metaDescription":571,"mainTitle":8091,"subtitle":589,"heroImage":8106,"ctaButton":612,"ctaLink":613},[569],{"data":8092,"content":8093,"nodeType":74},{},[8094,8100],{"data":8095,"content":8096,"nodeType":582},{},[8097],{"data":8098,"marks":8099,"value":581,"nodeType":82},{},[],{"data":8101,"content":8102,"nodeType":87},{},[8103],{"data":8104,"marks":8105,"value":98,"nodeType":82},{},[],{"metadata":8107,"sys":8110,"fields":8115},{"tags":8108,"concepts":8109},[],[],{"space":8111,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8113,"publishedVersion":24,"revision":45,"locale":29},{"sys":8112},{"type":12,"linkType":13,"id":14},{"sys":8114},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8116},{"url":604,"details":8117,"fileName":610,"contentType":611},{"size":606,"image":8118},{"width":608,"height":609},{"sys":8120,"fields":8123},{"id":8121,"createdAt":8122},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":8124,"slug":8125,"articleIntro":8126,"category":8127},"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.",[8128],{"metadata":8129,"sys":8132,"fields":8139},{"tags":8130,"concepts":8131},[],[],{"space":8133,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8135,"publishedVersion":560,"revision":24,"contentType":8137,"locale":29},{"sys":8134},{"type":12,"linkType":13,"id":14},{"sys":8136},{"id":21,"type":12,"linkType":22},{"sys":8138},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8140,"metaTitle":570,"metaDescription":571,"mainTitle":8141,"subtitle":589,"heroImage":8156,"ctaButton":612,"ctaLink":613},[569],{"data":8142,"content":8143,"nodeType":74},{},[8144,8150],{"data":8145,"content":8146,"nodeType":582},{},[8147],{"data":8148,"marks":8149,"value":581,"nodeType":82},{},[],{"data":8151,"content":8152,"nodeType":87},{},[8153],{"data":8154,"marks":8155,"value":98,"nodeType":82},{},[],{"metadata":8157,"sys":8160,"fields":8165},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8163,"publishedVersion":24,"revision":45,"locale":29},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8166},{"url":604,"details":8167,"fileName":610,"contentType":611},{"size":606,"image":8168},{"width":608,"height":609},{"sys":8170,"fields":8173},{"id":8171,"createdAt":8172},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":8174,"slug":8175,"articleIntro":8174,"category":8176},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[8177],{"metadata":8178,"sys":8181,"fields":8188},{"tags":8179,"concepts":8180},[],[],{"space":8182,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8184,"publishedVersion":560,"revision":24,"contentType":8186,"locale":29},{"sys":8183},{"type":12,"linkType":13,"id":14},{"sys":8185},{"id":21,"type":12,"linkType":22},{"sys":8187},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8189,"metaTitle":570,"metaDescription":571,"mainTitle":8190,"subtitle":589,"heroImage":8205,"ctaButton":612,"ctaLink":613},[569],{"data":8191,"content":8192,"nodeType":74},{},[8193,8199],{"data":8194,"content":8195,"nodeType":582},{},[8196],{"data":8197,"marks":8198,"value":581,"nodeType":82},{},[],{"data":8200,"content":8201,"nodeType":87},{},[8202],{"data":8203,"marks":8204,"value":98,"nodeType":82},{},[],{"metadata":8206,"sys":8209,"fields":8214},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8212,"publishedVersion":24,"revision":45,"locale":29},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8215},{"url":604,"details":8216,"fileName":610,"contentType":611},{"size":606,"image":8217},{"width":608,"height":609},{"sys":8219,"fields":8222},{"id":8220,"createdAt":8221},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":8223,"slug":8224,"articleIntro":8223,"category":8225},"Compte 213 - Constructions","compte-213-constructions",[8226],{"metadata":8227,"sys":8230,"fields":8237},{"tags":8228,"concepts":8229},[],[],{"space":8231,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8233,"publishedVersion":560,"revision":24,"contentType":8235,"locale":29},{"sys":8232},{"type":12,"linkType":13,"id":14},{"sys":8234},{"id":21,"type":12,"linkType":22},{"sys":8236},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8238,"metaTitle":570,"metaDescription":571,"mainTitle":8239,"subtitle":589,"heroImage":8254,"ctaButton":612,"ctaLink":613},[569],{"data":8240,"content":8241,"nodeType":74},{},[8242,8248],{"data":8243,"content":8244,"nodeType":582},{},[8245],{"data":8246,"marks":8247,"value":581,"nodeType":82},{},[],{"data":8249,"content":8250,"nodeType":87},{},[8251],{"data":8252,"marks":8253,"value":98,"nodeType":82},{},[],{"metadata":8255,"sys":8258,"fields":8263},{"tags":8256,"concepts":8257},[],[],{"space":8259,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8261,"publishedVersion":24,"revision":45,"locale":29},{"sys":8260},{"type":12,"linkType":13,"id":14},{"sys":8262},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8264},{"url":604,"details":8265,"fileName":610,"contentType":611},{"size":606,"image":8266},{"width":608,"height":609},{"sys":8268,"fields":8271},{"id":8269,"createdAt":8270},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":8272,"slug":8273,"articleIntro":8272,"category":8274},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[8275],{"metadata":8276,"sys":8279,"fields":8286},{"tags":8277,"concepts":8278},[],[],{"space":8280,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8282,"publishedVersion":560,"revision":24,"contentType":8284,"locale":29},{"sys":8281},{"type":12,"linkType":13,"id":14},{"sys":8283},{"id":21,"type":12,"linkType":22},{"sys":8285},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8287,"metaTitle":570,"metaDescription":571,"mainTitle":8288,"subtitle":589,"heroImage":8303,"ctaButton":612,"ctaLink":613},[569],{"data":8289,"content":8290,"nodeType":74},{},[8291,8297],{"data":8292,"content":8293,"nodeType":582},{},[8294],{"data":8295,"marks":8296,"value":581,"nodeType":82},{},[],{"data":8298,"content":8299,"nodeType":87},{},[8300],{"data":8301,"marks":8302,"value":98,"nodeType":82},{},[],{"metadata":8304,"sys":8307,"fields":8312},{"tags":8305,"concepts":8306},[],[],{"space":8308,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8310,"publishedVersion":24,"revision":45,"locale":29},{"sys":8309},{"type":12,"linkType":13,"id":14},{"sys":8311},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8313},{"url":604,"details":8314,"fileName":610,"contentType":611},{"size":606,"image":8315},{"width":608,"height":609},{"sys":8317,"fields":8320},{"id":8318,"createdAt":8319},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":8321,"slug":8322,"articleIntro":8321,"category":8323},"Compte 614 - Charges locatives","compte-614-charges-locatives",[8324],{"metadata":8325,"sys":8328,"fields":8335},{"tags":8326,"concepts":8327},[],[],{"space":8329,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8331,"publishedVersion":560,"revision":24,"contentType":8333,"locale":29},{"sys":8330},{"type":12,"linkType":13,"id":14},{"sys":8332},{"id":21,"type":12,"linkType":22},{"sys":8334},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8336,"metaTitle":570,"metaDescription":571,"mainTitle":8337,"subtitle":589,"heroImage":8352,"ctaButton":612,"ctaLink":613},[569],{"data":8338,"content":8339,"nodeType":74},{},[8340,8346],{"data":8341,"content":8342,"nodeType":582},{},[8343],{"data":8344,"marks":8345,"value":581,"nodeType":82},{},[],{"data":8347,"content":8348,"nodeType":87},{},[8349],{"data":8350,"marks":8351,"value":98,"nodeType":82},{},[],{"metadata":8353,"sys":8356,"fields":8361},{"tags":8354,"concepts":8355},[],[],{"space":8357,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8359,"publishedVersion":24,"revision":45,"locale":29},{"sys":8358},{"type":12,"linkType":13,"id":14},{"sys":8360},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8362},{"url":604,"details":8363,"fileName":610,"contentType":611},{"size":606,"image":8364},{"width":608,"height":609},{"sys":8366,"fields":8369},{"id":8367,"createdAt":8368},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":8370,"slug":8371,"articleIntro":-1,"category":8372},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[8373],{"metadata":8374,"sys":8377,"fields":8384},{"tags":8375,"concepts":8376},[],[],{"space":8378,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8380,"publishedVersion":560,"revision":24,"contentType":8382,"locale":29},{"sys":8379},{"type":12,"linkType":13,"id":14},{"sys":8381},{"id":21,"type":12,"linkType":22},{"sys":8383},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8385,"metaTitle":570,"metaDescription":571,"mainTitle":8386,"subtitle":589,"heroImage":8401,"ctaButton":612,"ctaLink":613},[569],{"data":8387,"content":8388,"nodeType":74},{},[8389,8395],{"data":8390,"content":8391,"nodeType":582},{},[8392],{"data":8393,"marks":8394,"value":581,"nodeType":82},{},[],{"data":8396,"content":8397,"nodeType":87},{},[8398],{"data":8399,"marks":8400,"value":98,"nodeType":82},{},[],{"metadata":8402,"sys":8405,"fields":8410},{"tags":8403,"concepts":8404},[],[],{"space":8406,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8408,"publishedVersion":24,"revision":45,"locale":29},{"sys":8407},{"type":12,"linkType":13,"id":14},{"sys":8409},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8411},{"url":604,"details":8412,"fileName":610,"contentType":611},{"size":606,"image":8413},{"width":608,"height":609},{"sys":8415,"fields":8418},{"id":8416,"createdAt":8417},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":8419,"slug":8420,"articleIntro":-1,"category":8421},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[8422],{"metadata":8423,"sys":8426,"fields":8433},{"tags":8424,"concepts":8425},[],[],{"space":8427,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8429,"publishedVersion":560,"revision":24,"contentType":8431,"locale":29},{"sys":8428},{"type":12,"linkType":13,"id":14},{"sys":8430},{"id":21,"type":12,"linkType":22},{"sys":8432},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8434,"metaTitle":570,"metaDescription":571,"mainTitle":8435,"subtitle":589,"heroImage":8450,"ctaButton":612,"ctaLink":613},[569],{"data":8436,"content":8437,"nodeType":74},{},[8438,8444],{"data":8439,"content":8440,"nodeType":582},{},[8441],{"data":8442,"marks":8443,"value":581,"nodeType":82},{},[],{"data":8445,"content":8446,"nodeType":87},{},[8447],{"data":8448,"marks":8449,"value":98,"nodeType":82},{},[],{"metadata":8451,"sys":8454,"fields":8459},{"tags":8452,"concepts":8453},[],[],{"space":8455,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8457,"publishedVersion":24,"revision":45,"locale":29},{"sys":8456},{"type":12,"linkType":13,"id":14},{"sys":8458},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8460},{"url":604,"details":8461,"fileName":610,"contentType":611},{"size":606,"image":8462},{"width":608,"height":609},{"sys":8464,"fields":8467},{"id":8465,"createdAt":8466},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":8468,"slug":8469,"articleIntro":8468,"category":8470},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[8471],{"metadata":8472,"sys":8475,"fields":8482},{"tags":8473,"concepts":8474},[],[],{"space":8476,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8478,"publishedVersion":560,"revision":24,"contentType":8480,"locale":29},{"sys":8477},{"type":12,"linkType":13,"id":14},{"sys":8479},{"id":21,"type":12,"linkType":22},{"sys":8481},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8483,"metaTitle":570,"metaDescription":571,"mainTitle":8484,"subtitle":589,"heroImage":8499,"ctaButton":612,"ctaLink":613},[569],{"data":8485,"content":8486,"nodeType":74},{},[8487,8493],{"data":8488,"content":8489,"nodeType":582},{},[8490],{"data":8491,"marks":8492,"value":581,"nodeType":82},{},[],{"data":8494,"content":8495,"nodeType":87},{},[8496],{"data":8497,"marks":8498,"value":98,"nodeType":82},{},[],{"metadata":8500,"sys":8503,"fields":8508},{"tags":8501,"concepts":8502},[],[],{"space":8504,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8506,"publishedVersion":24,"revision":45,"locale":29},{"sys":8505},{"type":12,"linkType":13,"id":14},{"sys":8507},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8509},{"url":604,"details":8510,"fileName":610,"contentType":611},{"size":606,"image":8511},{"width":608,"height":609},{"sys":8513,"fields":8516},{"id":8514,"createdAt":8515},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":8517,"slug":8518,"articleIntro":8517,"category":8519},"426 - Personnel - Dépôts","compte-426-personnel-depots",[8520],{"metadata":8521,"sys":8524,"fields":8531},{"tags":8522,"concepts":8523},[],[],{"space":8525,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8527,"publishedVersion":560,"revision":24,"contentType":8529,"locale":29},{"sys":8526},{"type":12,"linkType":13,"id":14},{"sys":8528},{"id":21,"type":12,"linkType":22},{"sys":8530},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8532,"metaTitle":570,"metaDescription":571,"mainTitle":8533,"subtitle":589,"heroImage":8548,"ctaButton":612,"ctaLink":613},[569],{"data":8534,"content":8535,"nodeType":74},{},[8536,8542],{"data":8537,"content":8538,"nodeType":582},{},[8539],{"data":8540,"marks":8541,"value":581,"nodeType":82},{},[],{"data":8543,"content":8544,"nodeType":87},{},[8545],{"data":8546,"marks":8547,"value":98,"nodeType":82},{},[],{"metadata":8549,"sys":8552,"fields":8557},{"tags":8550,"concepts":8551},[],[],{"space":8553,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8555,"publishedVersion":24,"revision":45,"locale":29},{"sys":8554},{"type":12,"linkType":13,"id":14},{"sys":8556},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8558},{"url":604,"details":8559,"fileName":610,"contentType":611},{"size":606,"image":8560},{"width":608,"height":609},{"sys":8562,"fields":8565},{"id":8563,"createdAt":8564},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":8566,"slug":8567,"articleIntro":8566,"category":8568},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[8569],{"metadata":8570,"sys":8573,"fields":8580},{"tags":8571,"concepts":8572},[],[],{"space":8574,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8576,"publishedVersion":560,"revision":24,"contentType":8578,"locale":29},{"sys":8575},{"type":12,"linkType":13,"id":14},{"sys":8577},{"id":21,"type":12,"linkType":22},{"sys":8579},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8581,"metaTitle":570,"metaDescription":571,"mainTitle":8582,"subtitle":589,"heroImage":8597,"ctaButton":612,"ctaLink":613},[569],{"data":8583,"content":8584,"nodeType":74},{},[8585,8591],{"data":8586,"content":8587,"nodeType":582},{},[8588],{"data":8589,"marks":8590,"value":581,"nodeType":82},{},[],{"data":8592,"content":8593,"nodeType":87},{},[8594],{"data":8595,"marks":8596,"value":98,"nodeType":82},{},[],{"metadata":8598,"sys":8601,"fields":8606},{"tags":8599,"concepts":8600},[],[],{"space":8602,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8604,"publishedVersion":24,"revision":45,"locale":29},{"sys":8603},{"type":12,"linkType":13,"id":14},{"sys":8605},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8607},{"url":604,"details":8608,"fileName":610,"contentType":611},{"size":606,"image":8609},{"width":608,"height":609},{"sys":8611,"fields":8614},{"id":8612,"createdAt":8613},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":8615,"slug":8616,"articleIntro":-1,"category":8617},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[8618],{"metadata":8619,"sys":8622,"fields":8629},{"tags":8620,"concepts":8621},[],[],{"space":8623,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8625,"publishedVersion":560,"revision":24,"contentType":8627,"locale":29},{"sys":8624},{"type":12,"linkType":13,"id":14},{"sys":8626},{"id":21,"type":12,"linkType":22},{"sys":8628},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8630,"metaTitle":570,"metaDescription":571,"mainTitle":8631,"subtitle":589,"heroImage":8646,"ctaButton":612,"ctaLink":613},[569],{"data":8632,"content":8633,"nodeType":74},{},[8634,8640],{"data":8635,"content":8636,"nodeType":582},{},[8637],{"data":8638,"marks":8639,"value":581,"nodeType":82},{},[],{"data":8641,"content":8642,"nodeType":87},{},[8643],{"data":8644,"marks":8645,"value":98,"nodeType":82},{},[],{"metadata":8647,"sys":8650,"fields":8655},{"tags":8648,"concepts":8649},[],[],{"space":8651,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8653,"publishedVersion":24,"revision":45,"locale":29},{"sys":8652},{"type":12,"linkType":13,"id":14},{"sys":8654},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8656},{"url":604,"details":8657,"fileName":610,"contentType":611},{"size":606,"image":8658},{"width":608,"height":609},{"sys":8660,"fields":8663},{"id":8661,"createdAt":8662},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":8664,"slug":8665,"articleIntro":-1,"category":8666},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[8667],{"metadata":8668,"sys":8671,"fields":8678},{"tags":8669,"concepts":8670},[],[],{"space":8672,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8674,"publishedVersion":560,"revision":24,"contentType":8676,"locale":29},{"sys":8673},{"type":12,"linkType":13,"id":14},{"sys":8675},{"id":21,"type":12,"linkType":22},{"sys":8677},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8679,"metaTitle":570,"metaDescription":571,"mainTitle":8680,"subtitle":589,"heroImage":8695,"ctaButton":612,"ctaLink":613},[569],{"data":8681,"content":8682,"nodeType":74},{},[8683,8689],{"data":8684,"content":8685,"nodeType":582},{},[8686],{"data":8687,"marks":8688,"value":581,"nodeType":82},{},[],{"data":8690,"content":8691,"nodeType":87},{},[8692],{"data":8693,"marks":8694,"value":98,"nodeType":82},{},[],{"metadata":8696,"sys":8699,"fields":8704},{"tags":8697,"concepts":8698},[],[],{"space":8700,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8702,"publishedVersion":24,"revision":45,"locale":29},{"sys":8701},{"type":12,"linkType":13,"id":14},{"sys":8703},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8705},{"url":604,"details":8706,"fileName":610,"contentType":611},{"size":606,"image":8707},{"width":608,"height":609},{"sys":8709,"fields":8712},{"id":8710,"createdAt":8711},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":8713,"slug":8714,"articleIntro":8713,"category":8715},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[8716],{"metadata":8717,"sys":8720,"fields":8727},{"tags":8718,"concepts":8719},[],[],{"space":8721,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8723,"publishedVersion":560,"revision":24,"contentType":8725,"locale":29},{"sys":8722},{"type":12,"linkType":13,"id":14},{"sys":8724},{"id":21,"type":12,"linkType":22},{"sys":8726},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8728,"metaTitle":570,"metaDescription":571,"mainTitle":8729,"subtitle":589,"heroImage":8744,"ctaButton":612,"ctaLink":613},[569],{"data":8730,"content":8731,"nodeType":74},{},[8732,8738],{"data":8733,"content":8734,"nodeType":582},{},[8735],{"data":8736,"marks":8737,"value":581,"nodeType":82},{},[],{"data":8739,"content":8740,"nodeType":87},{},[8741],{"data":8742,"marks":8743,"value":98,"nodeType":82},{},[],{"metadata":8745,"sys":8748,"fields":8753},{"tags":8746,"concepts":8747},[],[],{"space":8749,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8751,"publishedVersion":24,"revision":45,"locale":29},{"sys":8750},{"type":12,"linkType":13,"id":14},{"sys":8752},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8754},{"url":604,"details":8755,"fileName":610,"contentType":611},{"size":606,"image":8756},{"width":608,"height":609},{"sys":8758,"fields":8761},{"id":8759,"createdAt":8760},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":8762,"slug":8763,"articleIntro":8762,"category":8764},"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",[8765],{"metadata":8766,"sys":8769,"fields":8776},{"tags":8767,"concepts":8768},[],[],{"space":8770,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8772,"publishedVersion":560,"revision":24,"contentType":8774,"locale":29},{"sys":8771},{"type":12,"linkType":13,"id":14},{"sys":8773},{"id":21,"type":12,"linkType":22},{"sys":8775},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8777,"metaTitle":570,"metaDescription":571,"mainTitle":8778,"subtitle":589,"heroImage":8793,"ctaButton":612,"ctaLink":613},[569],{"data":8779,"content":8780,"nodeType":74},{},[8781,8787],{"data":8782,"content":8783,"nodeType":582},{},[8784],{"data":8785,"marks":8786,"value":581,"nodeType":82},{},[],{"data":8788,"content":8789,"nodeType":87},{},[8790],{"data":8791,"marks":8792,"value":98,"nodeType":82},{},[],{"metadata":8794,"sys":8797,"fields":8802},{"tags":8795,"concepts":8796},[],[],{"space":8798,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8800,"publishedVersion":24,"revision":45,"locale":29},{"sys":8799},{"type":12,"linkType":13,"id":14},{"sys":8801},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8803},{"url":604,"details":8804,"fileName":610,"contentType":611},{"size":606,"image":8805},{"width":608,"height":609},{"sys":8807,"fields":8810},{"id":8808,"createdAt":8809},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":8811,"slug":8812,"articleIntro":8811,"category":8813},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[8814],{"metadata":8815,"sys":8818,"fields":8825},{"tags":8816,"concepts":8817},[],[],{"space":8819,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8821,"publishedVersion":560,"revision":24,"contentType":8823,"locale":29},{"sys":8820},{"type":12,"linkType":13,"id":14},{"sys":8822},{"id":21,"type":12,"linkType":22},{"sys":8824},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8826,"metaTitle":570,"metaDescription":571,"mainTitle":8827,"subtitle":589,"heroImage":8842,"ctaButton":612,"ctaLink":613},[569],{"data":8828,"content":8829,"nodeType":74},{},[8830,8836],{"data":8831,"content":8832,"nodeType":582},{},[8833],{"data":8834,"marks":8835,"value":581,"nodeType":82},{},[],{"data":8837,"content":8838,"nodeType":87},{},[8839],{"data":8840,"marks":8841,"value":98,"nodeType":82},{},[],{"metadata":8843,"sys":8846,"fields":8851},{"tags":8844,"concepts":8845},[],[],{"space":8847,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8849,"publishedVersion":24,"revision":45,"locale":29},{"sys":8848},{"type":12,"linkType":13,"id":14},{"sys":8850},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8852},{"url":604,"details":8853,"fileName":610,"contentType":611},{"size":606,"image":8854},{"width":608,"height":609},{"sys":8856,"fields":8859},{"id":8857,"createdAt":8858},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":8860,"slug":8861,"articleIntro":8860,"category":8862},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[8863],{"metadata":8864,"sys":8867,"fields":8874},{"tags":8865,"concepts":8866},[],[],{"space":8868,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8870,"publishedVersion":560,"revision":24,"contentType":8872,"locale":29},{"sys":8869},{"type":12,"linkType":13,"id":14},{"sys":8871},{"id":21,"type":12,"linkType":22},{"sys":8873},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8875,"metaTitle":570,"metaDescription":571,"mainTitle":8876,"subtitle":589,"heroImage":8891,"ctaButton":612,"ctaLink":613},[569],{"data":8877,"content":8878,"nodeType":74},{},[8879,8885],{"data":8880,"content":8881,"nodeType":582},{},[8882],{"data":8883,"marks":8884,"value":581,"nodeType":82},{},[],{"data":8886,"content":8887,"nodeType":87},{},[8888],{"data":8889,"marks":8890,"value":98,"nodeType":82},{},[],{"metadata":8892,"sys":8895,"fields":8900},{"tags":8893,"concepts":8894},[],[],{"space":8896,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8898,"publishedVersion":24,"revision":45,"locale":29},{"sys":8897},{"type":12,"linkType":13,"id":14},{"sys":8899},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8901},{"url":604,"details":8902,"fileName":610,"contentType":611},{"size":606,"image":8903},{"width":608,"height":609},{"sys":8905,"fields":8908},{"id":8906,"createdAt":8907},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":8909,"slug":8910,"articleIntro":8909,"category":8911},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[8912],{"metadata":8913,"sys":8916,"fields":8923},{"tags":8914,"concepts":8915},[],[],{"space":8917,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8919,"publishedVersion":560,"revision":24,"contentType":8921,"locale":29},{"sys":8918},{"type":12,"linkType":13,"id":14},{"sys":8920},{"id":21,"type":12,"linkType":22},{"sys":8922},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8924,"metaTitle":570,"metaDescription":571,"mainTitle":8925,"subtitle":589,"heroImage":8940,"ctaButton":612,"ctaLink":613},[569],{"data":8926,"content":8927,"nodeType":74},{},[8928,8934],{"data":8929,"content":8930,"nodeType":582},{},[8931],{"data":8932,"marks":8933,"value":581,"nodeType":82},{},[],{"data":8935,"content":8936,"nodeType":87},{},[8937],{"data":8938,"marks":8939,"value":98,"nodeType":82},{},[],{"metadata":8941,"sys":8944,"fields":8949},{"tags":8942,"concepts":8943},[],[],{"space":8945,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8947,"publishedVersion":24,"revision":45,"locale":29},{"sys":8946},{"type":12,"linkType":13,"id":14},{"sys":8948},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8950},{"url":604,"details":8951,"fileName":610,"contentType":611},{"size":606,"image":8952},{"width":608,"height":609},{"sys":8954,"fields":8957},{"id":8955,"createdAt":8956},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":8958,"slug":8959,"articleIntro":8958,"category":8960},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[8961],{"metadata":8962,"sys":8965,"fields":8972},{"tags":8963,"concepts":8964},[],[],{"space":8966,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":8968,"publishedVersion":560,"revision":24,"contentType":8970,"locale":29},{"sys":8967},{"type":12,"linkType":13,"id":14},{"sys":8969},{"id":21,"type":12,"linkType":22},{"sys":8971},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":8973,"metaTitle":570,"metaDescription":571,"mainTitle":8974,"subtitle":589,"heroImage":8989,"ctaButton":612,"ctaLink":613},[569],{"data":8975,"content":8976,"nodeType":74},{},[8977,8983],{"data":8978,"content":8979,"nodeType":582},{},[8980],{"data":8981,"marks":8982,"value":581,"nodeType":82},{},[],{"data":8984,"content":8985,"nodeType":87},{},[8986],{"data":8987,"marks":8988,"value":98,"nodeType":82},{},[],{"metadata":8990,"sys":8993,"fields":8998},{"tags":8991,"concepts":8992},[],[],{"space":8994,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":8996,"publishedVersion":24,"revision":45,"locale":29},{"sys":8995},{"type":12,"linkType":13,"id":14},{"sys":8997},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":8999},{"url":604,"details":9000,"fileName":610,"contentType":611},{"size":606,"image":9001},{"width":608,"height":609},{"sys":9003,"fields":9006},{"id":9004,"createdAt":9005},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":9007,"slug":9008,"articleIntro":-1,"category":9009},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[9010],{"metadata":9011,"sys":9014,"fields":9021},{"tags":9012,"concepts":9013},[],[],{"space":9015,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9017,"publishedVersion":560,"revision":24,"contentType":9019,"locale":29},{"sys":9016},{"type":12,"linkType":13,"id":14},{"sys":9018},{"id":21,"type":12,"linkType":22},{"sys":9020},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9022,"metaTitle":570,"metaDescription":571,"mainTitle":9023,"subtitle":589,"heroImage":9038,"ctaButton":612,"ctaLink":613},[569],{"data":9024,"content":9025,"nodeType":74},{},[9026,9032],{"data":9027,"content":9028,"nodeType":582},{},[9029],{"data":9030,"marks":9031,"value":581,"nodeType":82},{},[],{"data":9033,"content":9034,"nodeType":87},{},[9035],{"data":9036,"marks":9037,"value":98,"nodeType":82},{},[],{"metadata":9039,"sys":9042,"fields":9047},{"tags":9040,"concepts":9041},[],[],{"space":9043,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9045,"publishedVersion":24,"revision":45,"locale":29},{"sys":9044},{"type":12,"linkType":13,"id":14},{"sys":9046},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9048},{"url":604,"details":9049,"fileName":610,"contentType":611},{"size":606,"image":9050},{"width":608,"height":609},{"sys":9052,"fields":9055},{"id":9053,"createdAt":9054},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":9056,"slug":9057,"articleIntro":9056,"category":9058},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[9059],{"metadata":9060,"sys":9063,"fields":9070},{"tags":9061,"concepts":9062},[],[],{"space":9064,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9066,"publishedVersion":560,"revision":24,"contentType":9068,"locale":29},{"sys":9065},{"type":12,"linkType":13,"id":14},{"sys":9067},{"id":21,"type":12,"linkType":22},{"sys":9069},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9071,"metaTitle":570,"metaDescription":571,"mainTitle":9072,"subtitle":589,"heroImage":9087,"ctaButton":612,"ctaLink":613},[569],{"data":9073,"content":9074,"nodeType":74},{},[9075,9081],{"data":9076,"content":9077,"nodeType":582},{},[9078],{"data":9079,"marks":9080,"value":581,"nodeType":82},{},[],{"data":9082,"content":9083,"nodeType":87},{},[9084],{"data":9085,"marks":9086,"value":98,"nodeType":82},{},[],{"metadata":9088,"sys":9091,"fields":9096},{"tags":9089,"concepts":9090},[],[],{"space":9092,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9094,"publishedVersion":24,"revision":45,"locale":29},{"sys":9093},{"type":12,"linkType":13,"id":14},{"sys":9095},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9097},{"url":604,"details":9098,"fileName":610,"contentType":611},{"size":606,"image":9099},{"width":608,"height":609},{"sys":9101,"fields":9104},{"id":9102,"createdAt":9103},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":9105,"slug":9106,"articleIntro":9105,"category":9107},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[9108],{"metadata":9109,"sys":9112,"fields":9119},{"tags":9110,"concepts":9111},[],[],{"space":9113,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9115,"publishedVersion":560,"revision":24,"contentType":9117,"locale":29},{"sys":9114},{"type":12,"linkType":13,"id":14},{"sys":9116},{"id":21,"type":12,"linkType":22},{"sys":9118},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9120,"metaTitle":570,"metaDescription":571,"mainTitle":9121,"subtitle":589,"heroImage":9136,"ctaButton":612,"ctaLink":613},[569],{"data":9122,"content":9123,"nodeType":74},{},[9124,9130],{"data":9125,"content":9126,"nodeType":582},{},[9127],{"data":9128,"marks":9129,"value":581,"nodeType":82},{},[],{"data":9131,"content":9132,"nodeType":87},{},[9133],{"data":9134,"marks":9135,"value":98,"nodeType":82},{},[],{"metadata":9137,"sys":9140,"fields":9145},{"tags":9138,"concepts":9139},[],[],{"space":9141,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9143,"publishedVersion":24,"revision":45,"locale":29},{"sys":9142},{"type":12,"linkType":13,"id":14},{"sys":9144},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9146},{"url":604,"details":9147,"fileName":610,"contentType":611},{"size":606,"image":9148},{"width":608,"height":609},{"sys":9150,"fields":9153},{"id":9151,"createdAt":9152},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":9154,"slug":9155,"articleIntro":-1,"category":9156},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[9157],{"metadata":9158,"sys":9161,"fields":9168},{"tags":9159,"concepts":9160},[],[],{"space":9162,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9164,"publishedVersion":560,"revision":24,"contentType":9166,"locale":29},{"sys":9163},{"type":12,"linkType":13,"id":14},{"sys":9165},{"id":21,"type":12,"linkType":22},{"sys":9167},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9169,"metaTitle":570,"metaDescription":571,"mainTitle":9170,"subtitle":589,"heroImage":9185,"ctaButton":612,"ctaLink":613},[569],{"data":9171,"content":9172,"nodeType":74},{},[9173,9179],{"data":9174,"content":9175,"nodeType":582},{},[9176],{"data":9177,"marks":9178,"value":581,"nodeType":82},{},[],{"data":9180,"content":9181,"nodeType":87},{},[9182],{"data":9183,"marks":9184,"value":98,"nodeType":82},{},[],{"metadata":9186,"sys":9189,"fields":9194},{"tags":9187,"concepts":9188},[],[],{"space":9190,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9192,"publishedVersion":24,"revision":45,"locale":29},{"sys":9191},{"type":12,"linkType":13,"id":14},{"sys":9193},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9195},{"url":604,"details":9196,"fileName":610,"contentType":611},{"size":606,"image":9197},{"width":608,"height":609},{"sys":9199,"fields":9201},{"id":9200,"createdAt":1010},"IZVxgFtKjx89x5I04Z8oh",{"title":9202,"slug":9203,"articleIntro":9202,"category":9204},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[9205],{"metadata":9206,"sys":9209,"fields":9216},{"tags":9207,"concepts":9208},[],[],{"space":9210,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9212,"publishedVersion":560,"revision":24,"contentType":9214,"locale":29},{"sys":9211},{"type":12,"linkType":13,"id":14},{"sys":9213},{"id":21,"type":12,"linkType":22},{"sys":9215},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9217,"metaTitle":570,"metaDescription":571,"mainTitle":9218,"subtitle":589,"heroImage":9233,"ctaButton":612,"ctaLink":613},[569],{"data":9219,"content":9220,"nodeType":74},{},[9221,9227],{"data":9222,"content":9223,"nodeType":582},{},[9224],{"data":9225,"marks":9226,"value":581,"nodeType":82},{},[],{"data":9228,"content":9229,"nodeType":87},{},[9230],{"data":9231,"marks":9232,"value":98,"nodeType":82},{},[],{"metadata":9234,"sys":9237,"fields":9242},{"tags":9235,"concepts":9236},[],[],{"space":9238,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9240,"publishedVersion":24,"revision":45,"locale":29},{"sys":9239},{"type":12,"linkType":13,"id":14},{"sys":9241},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9243},{"url":604,"details":9244,"fileName":610,"contentType":611},{"size":606,"image":9245},{"width":608,"height":609},{"sys":9247,"fields":9250},{"id":9248,"createdAt":9249},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":9251,"slug":9252,"articleIntro":9253,"category":9254},"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.",[9255],{"metadata":9256,"sys":9259,"fields":9266},{"tags":9257,"concepts":9258},[],[],{"space":9260,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9262,"publishedVersion":560,"revision":24,"contentType":9264,"locale":29},{"sys":9261},{"type":12,"linkType":13,"id":14},{"sys":9263},{"id":21,"type":12,"linkType":22},{"sys":9265},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9267,"metaTitle":570,"metaDescription":571,"mainTitle":9268,"subtitle":589,"heroImage":9283,"ctaButton":612,"ctaLink":613},[569],{"data":9269,"content":9270,"nodeType":74},{},[9271,9277],{"data":9272,"content":9273,"nodeType":582},{},[9274],{"data":9275,"marks":9276,"value":581,"nodeType":82},{},[],{"data":9278,"content":9279,"nodeType":87},{},[9280],{"data":9281,"marks":9282,"value":98,"nodeType":82},{},[],{"metadata":9284,"sys":9287,"fields":9292},{"tags":9285,"concepts":9286},[],[],{"space":9288,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9290,"publishedVersion":24,"revision":45,"locale":29},{"sys":9289},{"type":12,"linkType":13,"id":14},{"sys":9291},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9293},{"url":604,"details":9294,"fileName":610,"contentType":611},{"size":606,"image":9295},{"width":608,"height":609},{"sys":9297,"fields":9300},{"id":9298,"createdAt":9299},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":9301,"slug":9302,"articleIntro":9301,"category":9303},"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",[9304],{"metadata":9305,"sys":9308,"fields":9315},{"tags":9306,"concepts":9307},[],[],{"space":9309,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9311,"publishedVersion":560,"revision":24,"contentType":9313,"locale":29},{"sys":9310},{"type":12,"linkType":13,"id":14},{"sys":9312},{"id":21,"type":12,"linkType":22},{"sys":9314},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9316,"metaTitle":570,"metaDescription":571,"mainTitle":9317,"subtitle":589,"heroImage":9332,"ctaButton":612,"ctaLink":613},[569],{"data":9318,"content":9319,"nodeType":74},{},[9320,9326],{"data":9321,"content":9322,"nodeType":582},{},[9323],{"data":9324,"marks":9325,"value":581,"nodeType":82},{},[],{"data":9327,"content":9328,"nodeType":87},{},[9329],{"data":9330,"marks":9331,"value":98,"nodeType":82},{},[],{"metadata":9333,"sys":9336,"fields":9341},{"tags":9334,"concepts":9335},[],[],{"space":9337,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9339,"publishedVersion":24,"revision":45,"locale":29},{"sys":9338},{"type":12,"linkType":13,"id":14},{"sys":9340},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9342},{"url":604,"details":9343,"fileName":610,"contentType":611},{"size":606,"image":9344},{"width":608,"height":609},{"sys":9346,"fields":9349},{"id":9347,"createdAt":9348},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":9350,"slug":9351,"articleIntro":9350,"category":9352},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[9353],{"metadata":9354,"sys":9357,"fields":9364},{"tags":9355,"concepts":9356},[],[],{"space":9358,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9360,"publishedVersion":560,"revision":24,"contentType":9362,"locale":29},{"sys":9359},{"type":12,"linkType":13,"id":14},{"sys":9361},{"id":21,"type":12,"linkType":22},{"sys":9363},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9365,"metaTitle":570,"metaDescription":571,"mainTitle":9366,"subtitle":589,"heroImage":9381,"ctaButton":612,"ctaLink":613},[569],{"data":9367,"content":9368,"nodeType":74},{},[9369,9375],{"data":9370,"content":9371,"nodeType":582},{},[9372],{"data":9373,"marks":9374,"value":581,"nodeType":82},{},[],{"data":9376,"content":9377,"nodeType":87},{},[9378],{"data":9379,"marks":9380,"value":98,"nodeType":82},{},[],{"metadata":9382,"sys":9385,"fields":9390},{"tags":9383,"concepts":9384},[],[],{"space":9386,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9388,"publishedVersion":24,"revision":45,"locale":29},{"sys":9387},{"type":12,"linkType":13,"id":14},{"sys":9389},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9391},{"url":604,"details":9392,"fileName":610,"contentType":611},{"size":606,"image":9393},{"width":608,"height":609},{"sys":9395,"fields":9398},{"id":9396,"createdAt":9397},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":9399,"slug":9400,"articleIntro":9399,"category":9401},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[9402],{"metadata":9403,"sys":9406,"fields":9413},{"tags":9404,"concepts":9405},[],[],{"space":9407,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9409,"publishedVersion":560,"revision":24,"contentType":9411,"locale":29},{"sys":9408},{"type":12,"linkType":13,"id":14},{"sys":9410},{"id":21,"type":12,"linkType":22},{"sys":9412},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9414,"metaTitle":570,"metaDescription":571,"mainTitle":9415,"subtitle":589,"heroImage":9430,"ctaButton":612,"ctaLink":613},[569],{"data":9416,"content":9417,"nodeType":74},{},[9418,9424],{"data":9419,"content":9420,"nodeType":582},{},[9421],{"data":9422,"marks":9423,"value":581,"nodeType":82},{},[],{"data":9425,"content":9426,"nodeType":87},{},[9427],{"data":9428,"marks":9429,"value":98,"nodeType":82},{},[],{"metadata":9431,"sys":9434,"fields":9439},{"tags":9432,"concepts":9433},[],[],{"space":9435,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9437,"publishedVersion":24,"revision":45,"locale":29},{"sys":9436},{"type":12,"linkType":13,"id":14},{"sys":9438},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9440},{"url":604,"details":9441,"fileName":610,"contentType":611},{"size":606,"image":9442},{"width":608,"height":609},{"sys":9444,"fields":9447},{"id":9445,"createdAt":9446},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":9448,"slug":9449,"articleIntro":9448,"category":9450},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[9451],{"metadata":9452,"sys":9455,"fields":9462},{"tags":9453,"concepts":9454},[],[],{"space":9456,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9458,"publishedVersion":560,"revision":24,"contentType":9460,"locale":29},{"sys":9457},{"type":12,"linkType":13,"id":14},{"sys":9459},{"id":21,"type":12,"linkType":22},{"sys":9461},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9463,"metaTitle":570,"metaDescription":571,"mainTitle":9464,"subtitle":589,"heroImage":9479,"ctaButton":612,"ctaLink":613},[569],{"data":9465,"content":9466,"nodeType":74},{},[9467,9473],{"data":9468,"content":9469,"nodeType":582},{},[9470],{"data":9471,"marks":9472,"value":581,"nodeType":82},{},[],{"data":9474,"content":9475,"nodeType":87},{},[9476],{"data":9477,"marks":9478,"value":98,"nodeType":82},{},[],{"metadata":9480,"sys":9483,"fields":9488},{"tags":9481,"concepts":9482},[],[],{"space":9484,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9486,"publishedVersion":24,"revision":45,"locale":29},{"sys":9485},{"type":12,"linkType":13,"id":14},{"sys":9487},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9489},{"url":604,"details":9490,"fileName":610,"contentType":611},{"size":606,"image":9491},{"width":608,"height":609},{"sys":9493,"fields":9496},{"id":9494,"createdAt":9495},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":9497,"slug":9498,"articleIntro":9497,"category":9499},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[9500],{"metadata":9501,"sys":9504,"fields":9511},{"tags":9502,"concepts":9503},[],[],{"space":9505,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9507,"publishedVersion":560,"revision":24,"contentType":9509,"locale":29},{"sys":9506},{"type":12,"linkType":13,"id":14},{"sys":9508},{"id":21,"type":12,"linkType":22},{"sys":9510},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9512,"metaTitle":570,"metaDescription":571,"mainTitle":9513,"subtitle":589,"heroImage":9528,"ctaButton":612,"ctaLink":613},[569],{"data":9514,"content":9515,"nodeType":74},{},[9516,9522],{"data":9517,"content":9518,"nodeType":582},{},[9519],{"data":9520,"marks":9521,"value":581,"nodeType":82},{},[],{"data":9523,"content":9524,"nodeType":87},{},[9525],{"data":9526,"marks":9527,"value":98,"nodeType":82},{},[],{"metadata":9529,"sys":9532,"fields":9537},{"tags":9530,"concepts":9531},[],[],{"space":9533,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9535,"publishedVersion":24,"revision":45,"locale":29},{"sys":9534},{"type":12,"linkType":13,"id":14},{"sys":9536},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9538},{"url":604,"details":9539,"fileName":610,"contentType":611},{"size":606,"image":9540},{"width":608,"height":609},{"sys":9542,"fields":9545},{"id":9543,"createdAt":9544},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":9546,"slug":9547,"articleIntro":-1,"category":9548},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[9549],{"metadata":9550,"sys":9553,"fields":9560},{"tags":9551,"concepts":9552},[],[],{"space":9554,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9556,"publishedVersion":560,"revision":24,"contentType":9558,"locale":29},{"sys":9555},{"type":12,"linkType":13,"id":14},{"sys":9557},{"id":21,"type":12,"linkType":22},{"sys":9559},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9561,"metaTitle":570,"metaDescription":571,"mainTitle":9562,"subtitle":589,"heroImage":9577,"ctaButton":612,"ctaLink":613},[569],{"data":9563,"content":9564,"nodeType":74},{},[9565,9571],{"data":9566,"content":9567,"nodeType":582},{},[9568],{"data":9569,"marks":9570,"value":581,"nodeType":82},{},[],{"data":9572,"content":9573,"nodeType":87},{},[9574],{"data":9575,"marks":9576,"value":98,"nodeType":82},{},[],{"metadata":9578,"sys":9581,"fields":9586},{"tags":9579,"concepts":9580},[],[],{"space":9582,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9584,"publishedVersion":24,"revision":45,"locale":29},{"sys":9583},{"type":12,"linkType":13,"id":14},{"sys":9585},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9587},{"url":604,"details":9588,"fileName":610,"contentType":611},{"size":606,"image":9589},{"width":608,"height":609},{"sys":9591,"fields":9594},{"id":9592,"createdAt":9593},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":9595,"slug":9596,"articleIntro":9595,"category":9597},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[9598],{"metadata":9599,"sys":9602,"fields":9609},{"tags":9600,"concepts":9601},[],[],{"space":9603,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9605,"publishedVersion":560,"revision":24,"contentType":9607,"locale":29},{"sys":9604},{"type":12,"linkType":13,"id":14},{"sys":9606},{"id":21,"type":12,"linkType":22},{"sys":9608},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9610,"metaTitle":570,"metaDescription":571,"mainTitle":9611,"subtitle":589,"heroImage":9626,"ctaButton":612,"ctaLink":613},[569],{"data":9612,"content":9613,"nodeType":74},{},[9614,9620],{"data":9615,"content":9616,"nodeType":582},{},[9617],{"data":9618,"marks":9619,"value":581,"nodeType":82},{},[],{"data":9621,"content":9622,"nodeType":87},{},[9623],{"data":9624,"marks":9625,"value":98,"nodeType":82},{},[],{"metadata":9627,"sys":9630,"fields":9635},{"tags":9628,"concepts":9629},[],[],{"space":9631,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9633,"publishedVersion":24,"revision":45,"locale":29},{"sys":9632},{"type":12,"linkType":13,"id":14},{"sys":9634},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9636},{"url":604,"details":9637,"fileName":610,"contentType":611},{"size":606,"image":9638},{"width":608,"height":609},{"sys":9640,"fields":9643},{"id":9641,"createdAt":9642},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":9644,"slug":9645,"articleIntro":9644,"category":9646},"6021 - Matières consommables","compte-6021-matieres-consommables",[9647],{"metadata":9648,"sys":9651,"fields":9658},{"tags":9649,"concepts":9650},[],[],{"space":9652,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9654,"publishedVersion":560,"revision":24,"contentType":9656,"locale":29},{"sys":9653},{"type":12,"linkType":13,"id":14},{"sys":9655},{"id":21,"type":12,"linkType":22},{"sys":9657},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9659,"metaTitle":570,"metaDescription":571,"mainTitle":9660,"subtitle":589,"heroImage":9675,"ctaButton":612,"ctaLink":613},[569],{"data":9661,"content":9662,"nodeType":74},{},[9663,9669],{"data":9664,"content":9665,"nodeType":582},{},[9666],{"data":9667,"marks":9668,"value":581,"nodeType":82},{},[],{"data":9670,"content":9671,"nodeType":87},{},[9672],{"data":9673,"marks":9674,"value":98,"nodeType":82},{},[],{"metadata":9676,"sys":9679,"fields":9684},{"tags":9677,"concepts":9678},[],[],{"space":9680,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9682,"publishedVersion":24,"revision":45,"locale":29},{"sys":9681},{"type":12,"linkType":13,"id":14},{"sys":9683},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9685},{"url":604,"details":9686,"fileName":610,"contentType":611},{"size":606,"image":9687},{"width":608,"height":609},{"sys":9689,"fields":9692},{"id":9690,"createdAt":9691},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":9693,"slug":9694,"articleIntro":9693,"category":9695},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[9696],{"metadata":9697,"sys":9700,"fields":9707},{"tags":9698,"concepts":9699},[],[],{"space":9701,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9703,"publishedVersion":560,"revision":24,"contentType":9705,"locale":29},{"sys":9702},{"type":12,"linkType":13,"id":14},{"sys":9704},{"id":21,"type":12,"linkType":22},{"sys":9706},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9708,"metaTitle":570,"metaDescription":571,"mainTitle":9709,"subtitle":589,"heroImage":9724,"ctaButton":612,"ctaLink":613},[569],{"data":9710,"content":9711,"nodeType":74},{},[9712,9718],{"data":9713,"content":9714,"nodeType":582},{},[9715],{"data":9716,"marks":9717,"value":581,"nodeType":82},{},[],{"data":9719,"content":9720,"nodeType":87},{},[9721],{"data":9722,"marks":9723,"value":98,"nodeType":82},{},[],{"metadata":9725,"sys":9728,"fields":9733},{"tags":9726,"concepts":9727},[],[],{"space":9729,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9731,"publishedVersion":24,"revision":45,"locale":29},{"sys":9730},{"type":12,"linkType":13,"id":14},{"sys":9732},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9734},{"url":604,"details":9735,"fileName":610,"contentType":611},{"size":606,"image":9736},{"width":608,"height":609},{"sys":9738,"fields":9741},{"id":9739,"createdAt":9740},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":9742,"slug":9743,"articleIntro":9742,"category":9744},"2751 - Dépôts","compte-2751-depots",[9745],{"metadata":9746,"sys":9749,"fields":9756},{"tags":9747,"concepts":9748},[],[],{"space":9750,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9752,"publishedVersion":560,"revision":24,"contentType":9754,"locale":29},{"sys":9751},{"type":12,"linkType":13,"id":14},{"sys":9753},{"id":21,"type":12,"linkType":22},{"sys":9755},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9757,"metaTitle":570,"metaDescription":571,"mainTitle":9758,"subtitle":589,"heroImage":9773,"ctaButton":612,"ctaLink":613},[569],{"data":9759,"content":9760,"nodeType":74},{},[9761,9767],{"data":9762,"content":9763,"nodeType":582},{},[9764],{"data":9765,"marks":9766,"value":581,"nodeType":82},{},[],{"data":9768,"content":9769,"nodeType":87},{},[9770],{"data":9771,"marks":9772,"value":98,"nodeType":82},{},[],{"metadata":9774,"sys":9777,"fields":9782},{"tags":9775,"concepts":9776},[],[],{"space":9778,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9780,"publishedVersion":24,"revision":45,"locale":29},{"sys":9779},{"type":12,"linkType":13,"id":14},{"sys":9781},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9783},{"url":604,"details":9784,"fileName":610,"contentType":611},{"size":606,"image":9785},{"width":608,"height":609},{"sys":9787,"fields":9790},{"id":9788,"createdAt":9789},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":9791,"slug":9792,"articleIntro":9791,"category":9793},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[9794],{"metadata":9795,"sys":9798,"fields":9805},{"tags":9796,"concepts":9797},[],[],{"space":9799,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9801,"publishedVersion":560,"revision":24,"contentType":9803,"locale":29},{"sys":9800},{"type":12,"linkType":13,"id":14},{"sys":9802},{"id":21,"type":12,"linkType":22},{"sys":9804},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9806,"metaTitle":570,"metaDescription":571,"mainTitle":9807,"subtitle":589,"heroImage":9822,"ctaButton":612,"ctaLink":613},[569],{"data":9808,"content":9809,"nodeType":74},{},[9810,9816],{"data":9811,"content":9812,"nodeType":582},{},[9813],{"data":9814,"marks":9815,"value":581,"nodeType":82},{},[],{"data":9817,"content":9818,"nodeType":87},{},[9819],{"data":9820,"marks":9821,"value":98,"nodeType":82},{},[],{"metadata":9823,"sys":9826,"fields":9831},{"tags":9824,"concepts":9825},[],[],{"space":9827,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9829,"publishedVersion":24,"revision":45,"locale":29},{"sys":9828},{"type":12,"linkType":13,"id":14},{"sys":9830},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9832},{"url":604,"details":9833,"fileName":610,"contentType":611},{"size":606,"image":9834},{"width":608,"height":609},{"sys":9836,"fields":9839},{"id":9837,"createdAt":9838},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":9840,"slug":9841,"articleIntro":9840,"category":9842},"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",[9843],{"metadata":9844,"sys":9847,"fields":9854},{"tags":9845,"concepts":9846},[],[],{"space":9848,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9850,"publishedVersion":560,"revision":24,"contentType":9852,"locale":29},{"sys":9849},{"type":12,"linkType":13,"id":14},{"sys":9851},{"id":21,"type":12,"linkType":22},{"sys":9853},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9855,"metaTitle":570,"metaDescription":571,"mainTitle":9856,"subtitle":589,"heroImage":9871,"ctaButton":612,"ctaLink":613},[569],{"data":9857,"content":9858,"nodeType":74},{},[9859,9865],{"data":9860,"content":9861,"nodeType":582},{},[9862],{"data":9863,"marks":9864,"value":581,"nodeType":82},{},[],{"data":9866,"content":9867,"nodeType":87},{},[9868],{"data":9869,"marks":9870,"value":98,"nodeType":82},{},[],{"metadata":9872,"sys":9875,"fields":9880},{"tags":9873,"concepts":9874},[],[],{"space":9876,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9878,"publishedVersion":24,"revision":45,"locale":29},{"sys":9877},{"type":12,"linkType":13,"id":14},{"sys":9879},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9881},{"url":604,"details":9882,"fileName":610,"contentType":611},{"size":606,"image":9883},{"width":608,"height":609},{"sys":9885,"fields":9888},{"id":9886,"createdAt":9887},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":9889,"slug":9890,"articleIntro":-1,"category":9891},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[9892],{"metadata":9893,"sys":9896,"fields":9903},{"tags":9894,"concepts":9895},[],[],{"space":9897,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9899,"publishedVersion":560,"revision":24,"contentType":9901,"locale":29},{"sys":9898},{"type":12,"linkType":13,"id":14},{"sys":9900},{"id":21,"type":12,"linkType":22},{"sys":9902},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9904,"metaTitle":570,"metaDescription":571,"mainTitle":9905,"subtitle":589,"heroImage":9920,"ctaButton":612,"ctaLink":613},[569],{"data":9906,"content":9907,"nodeType":74},{},[9908,9914],{"data":9909,"content":9910,"nodeType":582},{},[9911],{"data":9912,"marks":9913,"value":581,"nodeType":82},{},[],{"data":9915,"content":9916,"nodeType":87},{},[9917],{"data":9918,"marks":9919,"value":98,"nodeType":82},{},[],{"metadata":9921,"sys":9924,"fields":9929},{"tags":9922,"concepts":9923},[],[],{"space":9925,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9927,"publishedVersion":24,"revision":45,"locale":29},{"sys":9926},{"type":12,"linkType":13,"id":14},{"sys":9928},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9930},{"url":604,"details":9931,"fileName":610,"contentType":611},{"size":606,"image":9932},{"width":608,"height":609},{"sys":9934,"fields":9937},{"id":9935,"createdAt":9936},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":9938,"slug":9939,"articleIntro":9938,"category":9940},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[9941],{"metadata":9942,"sys":9945,"fields":9952},{"tags":9943,"concepts":9944},[],[],{"space":9946,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9948,"publishedVersion":560,"revision":24,"contentType":9950,"locale":29},{"sys":9947},{"type":12,"linkType":13,"id":14},{"sys":9949},{"id":21,"type":12,"linkType":22},{"sys":9951},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":9953,"metaTitle":570,"metaDescription":571,"mainTitle":9954,"subtitle":589,"heroImage":9969,"ctaButton":612,"ctaLink":613},[569],{"data":9955,"content":9956,"nodeType":74},{},[9957,9963],{"data":9958,"content":9959,"nodeType":582},{},[9960],{"data":9961,"marks":9962,"value":581,"nodeType":82},{},[],{"data":9964,"content":9965,"nodeType":87},{},[9966],{"data":9967,"marks":9968,"value":98,"nodeType":82},{},[],{"metadata":9970,"sys":9973,"fields":9978},{"tags":9971,"concepts":9972},[],[],{"space":9974,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":9976,"publishedVersion":24,"revision":45,"locale":29},{"sys":9975},{"type":12,"linkType":13,"id":14},{"sys":9977},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":9979},{"url":604,"details":9980,"fileName":610,"contentType":611},{"size":606,"image":9981},{"width":608,"height":609},{"sys":9983,"fields":9986},{"id":9984,"createdAt":9985},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9987,"slug":9988,"articleIntro":9987,"category":9989},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9990],{"metadata":9991,"sys":9994,"fields":10001},{"tags":9992,"concepts":9993},[],[],{"space":9995,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":9997,"publishedVersion":560,"revision":24,"contentType":9999,"locale":29},{"sys":9996},{"type":12,"linkType":13,"id":14},{"sys":9998},{"id":21,"type":12,"linkType":22},{"sys":10000},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10002,"metaTitle":570,"metaDescription":571,"mainTitle":10003,"subtitle":589,"heroImage":10018,"ctaButton":612,"ctaLink":613},[569],{"data":10004,"content":10005,"nodeType":74},{},[10006,10012],{"data":10007,"content":10008,"nodeType":582},{},[10009],{"data":10010,"marks":10011,"value":581,"nodeType":82},{},[],{"data":10013,"content":10014,"nodeType":87},{},[10015],{"data":10016,"marks":10017,"value":98,"nodeType":82},{},[],{"metadata":10019,"sys":10022,"fields":10027},{"tags":10020,"concepts":10021},[],[],{"space":10023,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10025,"publishedVersion":24,"revision":45,"locale":29},{"sys":10024},{"type":12,"linkType":13,"id":14},{"sys":10026},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10028},{"url":604,"details":10029,"fileName":610,"contentType":611},{"size":606,"image":10030},{"width":608,"height":609},{"sys":10032,"fields":10035},{"id":10033,"createdAt":10034},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":10036,"slug":10037,"articleIntro":10036,"category":10038},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[10039],{"metadata":10040,"sys":10043,"fields":10050},{"tags":10041,"concepts":10042},[],[],{"space":10044,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10046,"publishedVersion":560,"revision":24,"contentType":10048,"locale":29},{"sys":10045},{"type":12,"linkType":13,"id":14},{"sys":10047},{"id":21,"type":12,"linkType":22},{"sys":10049},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10051,"metaTitle":570,"metaDescription":571,"mainTitle":10052,"subtitle":589,"heroImage":10067,"ctaButton":612,"ctaLink":613},[569],{"data":10053,"content":10054,"nodeType":74},{},[10055,10061],{"data":10056,"content":10057,"nodeType":582},{},[10058],{"data":10059,"marks":10060,"value":581,"nodeType":82},{},[],{"data":10062,"content":10063,"nodeType":87},{},[10064],{"data":10065,"marks":10066,"value":98,"nodeType":82},{},[],{"metadata":10068,"sys":10071,"fields":10076},{"tags":10069,"concepts":10070},[],[],{"space":10072,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10074,"publishedVersion":24,"revision":45,"locale":29},{"sys":10073},{"type":12,"linkType":13,"id":14},{"sys":10075},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10077},{"url":604,"details":10078,"fileName":610,"contentType":611},{"size":606,"image":10079},{"width":608,"height":609},{"sys":10081,"fields":10084},{"id":10082,"createdAt":10083},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":10085,"slug":10086,"articleIntro":10085,"category":10087},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[10088],{"metadata":10089,"sys":10092,"fields":10099},{"tags":10090,"concepts":10091},[],[],{"space":10093,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10095,"publishedVersion":560,"revision":24,"contentType":10097,"locale":29},{"sys":10094},{"type":12,"linkType":13,"id":14},{"sys":10096},{"id":21,"type":12,"linkType":22},{"sys":10098},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10100,"metaTitle":570,"metaDescription":571,"mainTitle":10101,"subtitle":589,"heroImage":10116,"ctaButton":612,"ctaLink":613},[569],{"data":10102,"content":10103,"nodeType":74},{},[10104,10110],{"data":10105,"content":10106,"nodeType":582},{},[10107],{"data":10108,"marks":10109,"value":581,"nodeType":82},{},[],{"data":10111,"content":10112,"nodeType":87},{},[10113],{"data":10114,"marks":10115,"value":98,"nodeType":82},{},[],{"metadata":10117,"sys":10120,"fields":10125},{"tags":10118,"concepts":10119},[],[],{"space":10121,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10123,"publishedVersion":24,"revision":45,"locale":29},{"sys":10122},{"type":12,"linkType":13,"id":14},{"sys":10124},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10126},{"url":604,"details":10127,"fileName":610,"contentType":611},{"size":606,"image":10128},{"width":608,"height":609},{"sys":10130,"fields":10133},{"id":10131,"createdAt":10132},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":10134,"slug":10135,"articleIntro":-1,"category":10136},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[10137],{"metadata":10138,"sys":10141,"fields":10148},{"tags":10139,"concepts":10140},[],[],{"space":10142,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10144,"publishedVersion":560,"revision":24,"contentType":10146,"locale":29},{"sys":10143},{"type":12,"linkType":13,"id":14},{"sys":10145},{"id":21,"type":12,"linkType":22},{"sys":10147},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10149,"metaTitle":570,"metaDescription":571,"mainTitle":10150,"subtitle":589,"heroImage":10165,"ctaButton":612,"ctaLink":613},[569],{"data":10151,"content":10152,"nodeType":74},{},[10153,10159],{"data":10154,"content":10155,"nodeType":582},{},[10156],{"data":10157,"marks":10158,"value":581,"nodeType":82},{},[],{"data":10160,"content":10161,"nodeType":87},{},[10162],{"data":10163,"marks":10164,"value":98,"nodeType":82},{},[],{"metadata":10166,"sys":10169,"fields":10174},{"tags":10167,"concepts":10168},[],[],{"space":10170,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10172,"publishedVersion":24,"revision":45,"locale":29},{"sys":10171},{"type":12,"linkType":13,"id":14},{"sys":10173},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10175},{"url":604,"details":10176,"fileName":610,"contentType":611},{"size":606,"image":10177},{"width":608,"height":609},{"sys":10179,"fields":10182},{"id":10180,"createdAt":10181},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":10183,"slug":10184,"articleIntro":10183,"category":10185},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[10186],{"metadata":10187,"sys":10190,"fields":10197},{"tags":10188,"concepts":10189},[],[],{"space":10191,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10193,"publishedVersion":560,"revision":24,"contentType":10195,"locale":29},{"sys":10192},{"type":12,"linkType":13,"id":14},{"sys":10194},{"id":21,"type":12,"linkType":22},{"sys":10196},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10198,"metaTitle":570,"metaDescription":571,"mainTitle":10199,"subtitle":589,"heroImage":10214,"ctaButton":612,"ctaLink":613},[569],{"data":10200,"content":10201,"nodeType":74},{},[10202,10208],{"data":10203,"content":10204,"nodeType":582},{},[10205],{"data":10206,"marks":10207,"value":581,"nodeType":82},{},[],{"data":10209,"content":10210,"nodeType":87},{},[10211],{"data":10212,"marks":10213,"value":98,"nodeType":82},{},[],{"metadata":10215,"sys":10218,"fields":10223},{"tags":10216,"concepts":10217},[],[],{"space":10219,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10221,"publishedVersion":24,"revision":45,"locale":29},{"sys":10220},{"type":12,"linkType":13,"id":14},{"sys":10222},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10224},{"url":604,"details":10225,"fileName":610,"contentType":611},{"size":606,"image":10226},{"width":608,"height":609},{"sys":10228,"fields":10231},{"id":10229,"createdAt":10230},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":10232,"slug":10233,"articleIntro":10232,"category":10234},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[10235],{"metadata":10236,"sys":10239,"fields":10246},{"tags":10237,"concepts":10238},[],[],{"space":10240,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10242,"publishedVersion":560,"revision":24,"contentType":10244,"locale":29},{"sys":10241},{"type":12,"linkType":13,"id":14},{"sys":10243},{"id":21,"type":12,"linkType":22},{"sys":10245},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10247,"metaTitle":570,"metaDescription":571,"mainTitle":10248,"subtitle":589,"heroImage":10263,"ctaButton":612,"ctaLink":613},[569],{"data":10249,"content":10250,"nodeType":74},{},[10251,10257],{"data":10252,"content":10253,"nodeType":582},{},[10254],{"data":10255,"marks":10256,"value":581,"nodeType":82},{},[],{"data":10258,"content":10259,"nodeType":87},{},[10260],{"data":10261,"marks":10262,"value":98,"nodeType":82},{},[],{"metadata":10264,"sys":10267,"fields":10272},{"tags":10265,"concepts":10266},[],[],{"space":10268,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10270,"publishedVersion":24,"revision":45,"locale":29},{"sys":10269},{"type":12,"linkType":13,"id":14},{"sys":10271},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10273},{"url":604,"details":10274,"fileName":610,"contentType":611},{"size":606,"image":10275},{"width":608,"height":609},{"sys":10277,"fields":10280},{"id":10278,"createdAt":10279},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":10281,"slug":10282,"articleIntro":10281,"category":10283},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[10284],{"metadata":10285,"sys":10288,"fields":10295},{"tags":10286,"concepts":10287},[],[],{"space":10289,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10291,"publishedVersion":560,"revision":24,"contentType":10293,"locale":29},{"sys":10290},{"type":12,"linkType":13,"id":14},{"sys":10292},{"id":21,"type":12,"linkType":22},{"sys":10294},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10296,"metaTitle":570,"metaDescription":571,"mainTitle":10297,"subtitle":589,"heroImage":10312,"ctaButton":612,"ctaLink":613},[569],{"data":10298,"content":10299,"nodeType":74},{},[10300,10306],{"data":10301,"content":10302,"nodeType":582},{},[10303],{"data":10304,"marks":10305,"value":581,"nodeType":82},{},[],{"data":10307,"content":10308,"nodeType":87},{},[10309],{"data":10310,"marks":10311,"value":98,"nodeType":82},{},[],{"metadata":10313,"sys":10316,"fields":10321},{"tags":10314,"concepts":10315},[],[],{"space":10317,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10319,"publishedVersion":24,"revision":45,"locale":29},{"sys":10318},{"type":12,"linkType":13,"id":14},{"sys":10320},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10322},{"url":604,"details":10323,"fileName":610,"contentType":611},{"size":606,"image":10324},{"width":608,"height":609},{"sys":10326,"fields":10329},{"id":10327,"createdAt":10328},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10330,"slug":10331,"articleIntro":10330,"category":10332},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10333],{"metadata":10334,"sys":10337,"fields":10344},{"tags":10335,"concepts":10336},[],[],{"space":10338,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10340,"publishedVersion":560,"revision":24,"contentType":10342,"locale":29},{"sys":10339},{"type":12,"linkType":13,"id":14},{"sys":10341},{"id":21,"type":12,"linkType":22},{"sys":10343},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10345,"metaTitle":570,"metaDescription":571,"mainTitle":10346,"subtitle":589,"heroImage":10361,"ctaButton":612,"ctaLink":613},[569],{"data":10347,"content":10348,"nodeType":74},{},[10349,10355],{"data":10350,"content":10351,"nodeType":582},{},[10352],{"data":10353,"marks":10354,"value":581,"nodeType":82},{},[],{"data":10356,"content":10357,"nodeType":87},{},[10358],{"data":10359,"marks":10360,"value":98,"nodeType":82},{},[],{"metadata":10362,"sys":10365,"fields":10370},{"tags":10363,"concepts":10364},[],[],{"space":10366,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10368,"publishedVersion":24,"revision":45,"locale":29},{"sys":10367},{"type":12,"linkType":13,"id":14},{"sys":10369},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10371},{"url":604,"details":10372,"fileName":610,"contentType":611},{"size":606,"image":10373},{"width":608,"height":609},{"sys":10375,"fields":10378},{"id":10376,"createdAt":10377},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":10379,"slug":10380,"articleIntro":10379,"category":10381},"613 - Locations","compte-613-locations",[10382],{"metadata":10383,"sys":10386,"fields":10393},{"tags":10384,"concepts":10385},[],[],{"space":10387,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10389,"publishedVersion":560,"revision":24,"contentType":10391,"locale":29},{"sys":10388},{"type":12,"linkType":13,"id":14},{"sys":10390},{"id":21,"type":12,"linkType":22},{"sys":10392},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10394,"metaTitle":570,"metaDescription":571,"mainTitle":10395,"subtitle":589,"heroImage":10410,"ctaButton":612,"ctaLink":613},[569],{"data":10396,"content":10397,"nodeType":74},{},[10398,10404],{"data":10399,"content":10400,"nodeType":582},{},[10401],{"data":10402,"marks":10403,"value":581,"nodeType":82},{},[],{"data":10405,"content":10406,"nodeType":87},{},[10407],{"data":10408,"marks":10409,"value":98,"nodeType":82},{},[],{"metadata":10411,"sys":10414,"fields":10419},{"tags":10412,"concepts":10413},[],[],{"space":10415,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10417,"publishedVersion":24,"revision":45,"locale":29},{"sys":10416},{"type":12,"linkType":13,"id":14},{"sys":10418},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10420},{"url":604,"details":10421,"fileName":610,"contentType":611},{"size":606,"image":10422},{"width":608,"height":609},{"sys":10424,"fields":10427},{"id":10425,"createdAt":10426},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":10428,"slug":10429,"articleIntro":10428,"category":10430},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[10431],{"metadata":10432,"sys":10435,"fields":10442},{"tags":10433,"concepts":10434},[],[],{"space":10436,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10438,"publishedVersion":560,"revision":24,"contentType":10440,"locale":29},{"sys":10437},{"type":12,"linkType":13,"id":14},{"sys":10439},{"id":21,"type":12,"linkType":22},{"sys":10441},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10443,"metaTitle":570,"metaDescription":571,"mainTitle":10444,"subtitle":589,"heroImage":10459,"ctaButton":612,"ctaLink":613},[569],{"data":10445,"content":10446,"nodeType":74},{},[10447,10453],{"data":10448,"content":10449,"nodeType":582},{},[10450],{"data":10451,"marks":10452,"value":581,"nodeType":82},{},[],{"data":10454,"content":10455,"nodeType":87},{},[10456],{"data":10457,"marks":10458,"value":98,"nodeType":82},{},[],{"metadata":10460,"sys":10463,"fields":10468},{"tags":10461,"concepts":10462},[],[],{"space":10464,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10466,"publishedVersion":24,"revision":45,"locale":29},{"sys":10465},{"type":12,"linkType":13,"id":14},{"sys":10467},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10469},{"url":604,"details":10470,"fileName":610,"contentType":611},{"size":606,"image":10471},{"width":608,"height":609},{"sys":10473,"fields":10476},{"id":10474,"createdAt":10475},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10477,"slug":10478,"articleIntro":10477,"category":10479},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10480],{"metadata":10481,"sys":10484,"fields":10491},{"tags":10482,"concepts":10483},[],[],{"space":10485,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10487,"publishedVersion":560,"revision":24,"contentType":10489,"locale":29},{"sys":10486},{"type":12,"linkType":13,"id":14},{"sys":10488},{"id":21,"type":12,"linkType":22},{"sys":10490},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10492,"metaTitle":570,"metaDescription":571,"mainTitle":10493,"subtitle":589,"heroImage":10508,"ctaButton":612,"ctaLink":613},[569],{"data":10494,"content":10495,"nodeType":74},{},[10496,10502],{"data":10497,"content":10498,"nodeType":582},{},[10499],{"data":10500,"marks":10501,"value":581,"nodeType":82},{},[],{"data":10503,"content":10504,"nodeType":87},{},[10505],{"data":10506,"marks":10507,"value":98,"nodeType":82},{},[],{"metadata":10509,"sys":10512,"fields":10517},{"tags":10510,"concepts":10511},[],[],{"space":10513,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10515,"publishedVersion":24,"revision":45,"locale":29},{"sys":10514},{"type":12,"linkType":13,"id":14},{"sys":10516},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10518},{"url":604,"details":10519,"fileName":610,"contentType":611},{"size":606,"image":10520},{"width":608,"height":609},{"sys":10522,"fields":10525},{"id":10523,"createdAt":10524},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":10526,"slug":10527,"articleIntro":10526,"category":10528},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[10529],{"metadata":10530,"sys":10533,"fields":10540},{"tags":10531,"concepts":10532},[],[],{"space":10534,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10536,"publishedVersion":560,"revision":24,"contentType":10538,"locale":29},{"sys":10535},{"type":12,"linkType":13,"id":14},{"sys":10537},{"id":21,"type":12,"linkType":22},{"sys":10539},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10541,"metaTitle":570,"metaDescription":571,"mainTitle":10542,"subtitle":589,"heroImage":10557,"ctaButton":612,"ctaLink":613},[569],{"data":10543,"content":10544,"nodeType":74},{},[10545,10551],{"data":10546,"content":10547,"nodeType":582},{},[10548],{"data":10549,"marks":10550,"value":581,"nodeType":82},{},[],{"data":10552,"content":10553,"nodeType":87},{},[10554],{"data":10555,"marks":10556,"value":98,"nodeType":82},{},[],{"metadata":10558,"sys":10561,"fields":10566},{"tags":10559,"concepts":10560},[],[],{"space":10562,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10564,"publishedVersion":24,"revision":45,"locale":29},{"sys":10563},{"type":12,"linkType":13,"id":14},{"sys":10565},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10567},{"url":604,"details":10568,"fileName":610,"contentType":611},{"size":606,"image":10569},{"width":608,"height":609},{"sys":10571,"fields":10574},{"id":10572,"createdAt":10573},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":10575,"slug":10576,"articleIntro":10575,"category":10577},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[10578],{"metadata":10579,"sys":10582,"fields":10589},{"tags":10580,"concepts":10581},[],[],{"space":10583,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10585,"publishedVersion":560,"revision":24,"contentType":10587,"locale":29},{"sys":10584},{"type":12,"linkType":13,"id":14},{"sys":10586},{"id":21,"type":12,"linkType":22},{"sys":10588},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10590,"metaTitle":570,"metaDescription":571,"mainTitle":10591,"subtitle":589,"heroImage":10606,"ctaButton":612,"ctaLink":613},[569],{"data":10592,"content":10593,"nodeType":74},{},[10594,10600],{"data":10595,"content":10596,"nodeType":582},{},[10597],{"data":10598,"marks":10599,"value":581,"nodeType":82},{},[],{"data":10601,"content":10602,"nodeType":87},{},[10603],{"data":10604,"marks":10605,"value":98,"nodeType":82},{},[],{"metadata":10607,"sys":10610,"fields":10615},{"tags":10608,"concepts":10609},[],[],{"space":10611,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10613,"publishedVersion":24,"revision":45,"locale":29},{"sys":10612},{"type":12,"linkType":13,"id":14},{"sys":10614},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10616},{"url":604,"details":10617,"fileName":610,"contentType":611},{"size":606,"image":10618},{"width":608,"height":609},{"sys":10620,"fields":10623},{"id":10621,"createdAt":10622},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":10624,"slug":10625,"articleIntro":10626,"category":10627},"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.",[10628],{"metadata":10629,"sys":10632,"fields":10639},{"tags":10630,"concepts":10631},[],[],{"space":10633,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10635,"publishedVersion":560,"revision":24,"contentType":10637,"locale":29},{"sys":10634},{"type":12,"linkType":13,"id":14},{"sys":10636},{"id":21,"type":12,"linkType":22},{"sys":10638},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10640,"metaTitle":570,"metaDescription":571,"mainTitle":10641,"subtitle":589,"heroImage":10656,"ctaButton":612,"ctaLink":613},[569],{"data":10642,"content":10643,"nodeType":74},{},[10644,10650],{"data":10645,"content":10646,"nodeType":582},{},[10647],{"data":10648,"marks":10649,"value":581,"nodeType":82},{},[],{"data":10651,"content":10652,"nodeType":87},{},[10653],{"data":10654,"marks":10655,"value":98,"nodeType":82},{},[],{"metadata":10657,"sys":10660,"fields":10665},{"tags":10658,"concepts":10659},[],[],{"space":10661,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10663,"publishedVersion":24,"revision":45,"locale":29},{"sys":10662},{"type":12,"linkType":13,"id":14},{"sys":10664},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10666},{"url":604,"details":10667,"fileName":610,"contentType":611},{"size":606,"image":10668},{"width":608,"height":609},{"sys":10670,"fields":10673},{"id":10671,"createdAt":10672},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":10674,"slug":10675,"articleIntro":10674,"category":10676},"Compte 58 - Virements internes","compte-58-virements-internes",[10677],{"metadata":10678,"sys":10681,"fields":10688},{"tags":10679,"concepts":10680},[],[],{"space":10682,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10684,"publishedVersion":560,"revision":24,"contentType":10686,"locale":29},{"sys":10683},{"type":12,"linkType":13,"id":14},{"sys":10685},{"id":21,"type":12,"linkType":22},{"sys":10687},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10689,"metaTitle":570,"metaDescription":571,"mainTitle":10690,"subtitle":589,"heroImage":10705,"ctaButton":612,"ctaLink":613},[569],{"data":10691,"content":10692,"nodeType":74},{},[10693,10699],{"data":10694,"content":10695,"nodeType":582},{},[10696],{"data":10697,"marks":10698,"value":581,"nodeType":82},{},[],{"data":10700,"content":10701,"nodeType":87},{},[10702],{"data":10703,"marks":10704,"value":98,"nodeType":82},{},[],{"metadata":10706,"sys":10709,"fields":10714},{"tags":10707,"concepts":10708},[],[],{"space":10710,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10712,"publishedVersion":24,"revision":45,"locale":29},{"sys":10711},{"type":12,"linkType":13,"id":14},{"sys":10713},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10715},{"url":604,"details":10716,"fileName":610,"contentType":611},{"size":606,"image":10717},{"width":608,"height":609},{"sys":10719,"fields":10722},{"id":10720,"createdAt":10721},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":10723,"slug":10724,"articleIntro":10723,"category":10725},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[10726],{"metadata":10727,"sys":10730,"fields":10737},{"tags":10728,"concepts":10729},[],[],{"space":10731,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10733,"publishedVersion":560,"revision":24,"contentType":10735,"locale":29},{"sys":10732},{"type":12,"linkType":13,"id":14},{"sys":10734},{"id":21,"type":12,"linkType":22},{"sys":10736},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10738,"metaTitle":570,"metaDescription":571,"mainTitle":10739,"subtitle":589,"heroImage":10754,"ctaButton":612,"ctaLink":613},[569],{"data":10740,"content":10741,"nodeType":74},{},[10742,10748],{"data":10743,"content":10744,"nodeType":582},{},[10745],{"data":10746,"marks":10747,"value":581,"nodeType":82},{},[],{"data":10749,"content":10750,"nodeType":87},{},[10751],{"data":10752,"marks":10753,"value":98,"nodeType":82},{},[],{"metadata":10755,"sys":10758,"fields":10763},{"tags":10756,"concepts":10757},[],[],{"space":10759,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10761,"publishedVersion":24,"revision":45,"locale":29},{"sys":10760},{"type":12,"linkType":13,"id":14},{"sys":10762},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10764},{"url":604,"details":10765,"fileName":610,"contentType":611},{"size":606,"image":10766},{"width":608,"height":609},{"sys":10768,"fields":10771},{"id":10769,"createdAt":10770},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":10772,"slug":10773,"articleIntro":-1,"category":10774},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[10775],{"metadata":10776,"sys":10779,"fields":10786},{"tags":10777,"concepts":10778},[],[],{"space":10780,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10782,"publishedVersion":560,"revision":24,"contentType":10784,"locale":29},{"sys":10781},{"type":12,"linkType":13,"id":14},{"sys":10783},{"id":21,"type":12,"linkType":22},{"sys":10785},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10787,"metaTitle":570,"metaDescription":571,"mainTitle":10788,"subtitle":589,"heroImage":10803,"ctaButton":612,"ctaLink":613},[569],{"data":10789,"content":10790,"nodeType":74},{},[10791,10797],{"data":10792,"content":10793,"nodeType":582},{},[10794],{"data":10795,"marks":10796,"value":581,"nodeType":82},{},[],{"data":10798,"content":10799,"nodeType":87},{},[10800],{"data":10801,"marks":10802,"value":98,"nodeType":82},{},[],{"metadata":10804,"sys":10807,"fields":10812},{"tags":10805,"concepts":10806},[],[],{"space":10808,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10810,"publishedVersion":24,"revision":45,"locale":29},{"sys":10809},{"type":12,"linkType":13,"id":14},{"sys":10811},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10813},{"url":604,"details":10814,"fileName":610,"contentType":611},{"size":606,"image":10815},{"width":608,"height":609},{"sys":10817,"fields":10820},{"id":10818,"createdAt":10819},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":10821,"slug":10822,"articleIntro":-1,"category":10823},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[10824],{"metadata":10825,"sys":10828,"fields":10835},{"tags":10826,"concepts":10827},[],[],{"space":10829,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10831,"publishedVersion":560,"revision":24,"contentType":10833,"locale":29},{"sys":10830},{"type":12,"linkType":13,"id":14},{"sys":10832},{"id":21,"type":12,"linkType":22},{"sys":10834},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10836,"metaTitle":570,"metaDescription":571,"mainTitle":10837,"subtitle":589,"heroImage":10852,"ctaButton":612,"ctaLink":613},[569],{"data":10838,"content":10839,"nodeType":74},{},[10840,10846],{"data":10841,"content":10842,"nodeType":582},{},[10843],{"data":10844,"marks":10845,"value":581,"nodeType":82},{},[],{"data":10847,"content":10848,"nodeType":87},{},[10849],{"data":10850,"marks":10851,"value":98,"nodeType":82},{},[],{"metadata":10853,"sys":10856,"fields":10861},{"tags":10854,"concepts":10855},[],[],{"space":10857,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10859,"publishedVersion":24,"revision":45,"locale":29},{"sys":10858},{"type":12,"linkType":13,"id":14},{"sys":10860},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10862},{"url":604,"details":10863,"fileName":610,"contentType":611},{"size":606,"image":10864},{"width":608,"height":609},{"sys":10866,"fields":10869},{"id":10867,"createdAt":10868},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":10870,"slug":10871,"articleIntro":-1,"category":10872},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[10873],{"metadata":10874,"sys":10877,"fields":10884},{"tags":10875,"concepts":10876},[],[],{"space":10878,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10880,"publishedVersion":560,"revision":24,"contentType":10882,"locale":29},{"sys":10879},{"type":12,"linkType":13,"id":14},{"sys":10881},{"id":21,"type":12,"linkType":22},{"sys":10883},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10885,"metaTitle":570,"metaDescription":571,"mainTitle":10886,"subtitle":589,"heroImage":10901,"ctaButton":612,"ctaLink":613},[569],{"data":10887,"content":10888,"nodeType":74},{},[10889,10895],{"data":10890,"content":10891,"nodeType":582},{},[10892],{"data":10893,"marks":10894,"value":581,"nodeType":82},{},[],{"data":10896,"content":10897,"nodeType":87},{},[10898],{"data":10899,"marks":10900,"value":98,"nodeType":82},{},[],{"metadata":10902,"sys":10905,"fields":10910},{"tags":10903,"concepts":10904},[],[],{"space":10906,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10908,"publishedVersion":24,"revision":45,"locale":29},{"sys":10907},{"type":12,"linkType":13,"id":14},{"sys":10909},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10911},{"url":604,"details":10912,"fileName":610,"contentType":611},{"size":606,"image":10913},{"width":608,"height":609},{"sys":10915,"fields":10918},{"id":10916,"createdAt":10917},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":10919,"slug":10920,"articleIntro":-1,"category":10921},"Compte 66 - Charges financières","compte-66-charges-financieres",[10922],{"metadata":10923,"sys":10926,"fields":10933},{"tags":10924,"concepts":10925},[],[],{"space":10927,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10929,"publishedVersion":560,"revision":24,"contentType":10931,"locale":29},{"sys":10928},{"type":12,"linkType":13,"id":14},{"sys":10930},{"id":21,"type":12,"linkType":22},{"sys":10932},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10934,"metaTitle":570,"metaDescription":571,"mainTitle":10935,"subtitle":589,"heroImage":10950,"ctaButton":612,"ctaLink":613},[569],{"data":10936,"content":10937,"nodeType":74},{},[10938,10944],{"data":10939,"content":10940,"nodeType":582},{},[10941],{"data":10942,"marks":10943,"value":581,"nodeType":82},{},[],{"data":10945,"content":10946,"nodeType":87},{},[10947],{"data":10948,"marks":10949,"value":98,"nodeType":82},{},[],{"metadata":10951,"sys":10954,"fields":10959},{"tags":10952,"concepts":10953},[],[],{"space":10955,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":10957,"publishedVersion":24,"revision":45,"locale":29},{"sys":10956},{"type":12,"linkType":13,"id":14},{"sys":10958},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":10960},{"url":604,"details":10961,"fileName":610,"contentType":611},{"size":606,"image":10962},{"width":608,"height":609},{"sys":10964,"fields":10967},{"id":10965,"createdAt":10966},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":10968,"slug":10969,"articleIntro":10968,"category":10970},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[10971],{"metadata":10972,"sys":10975,"fields":10982},{"tags":10973,"concepts":10974},[],[],{"space":10976,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":10978,"publishedVersion":560,"revision":24,"contentType":10980,"locale":29},{"sys":10977},{"type":12,"linkType":13,"id":14},{"sys":10979},{"id":21,"type":12,"linkType":22},{"sys":10981},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":10983,"metaTitle":570,"metaDescription":571,"mainTitle":10984,"subtitle":589,"heroImage":10999,"ctaButton":612,"ctaLink":613},[569],{"data":10985,"content":10986,"nodeType":74},{},[10987,10993],{"data":10988,"content":10989,"nodeType":582},{},[10990],{"data":10991,"marks":10992,"value":581,"nodeType":82},{},[],{"data":10994,"content":10995,"nodeType":87},{},[10996],{"data":10997,"marks":10998,"value":98,"nodeType":82},{},[],{"metadata":11000,"sys":11003,"fields":11008},{"tags":11001,"concepts":11002},[],[],{"space":11004,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11006,"publishedVersion":24,"revision":45,"locale":29},{"sys":11005},{"type":12,"linkType":13,"id":14},{"sys":11007},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11009},{"url":604,"details":11010,"fileName":610,"contentType":611},{"size":606,"image":11011},{"width":608,"height":609},{"sys":11013,"fields":11016},{"id":11014,"createdAt":11015},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":11017,"slug":11018,"articleIntro":11017,"category":11019},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[11020],{"metadata":11021,"sys":11024,"fields":11031},{"tags":11022,"concepts":11023},[],[],{"space":11025,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11027,"publishedVersion":560,"revision":24,"contentType":11029,"locale":29},{"sys":11026},{"type":12,"linkType":13,"id":14},{"sys":11028},{"id":21,"type":12,"linkType":22},{"sys":11030},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11032,"metaTitle":570,"metaDescription":571,"mainTitle":11033,"subtitle":589,"heroImage":11048,"ctaButton":612,"ctaLink":613},[569],{"data":11034,"content":11035,"nodeType":74},{},[11036,11042],{"data":11037,"content":11038,"nodeType":582},{},[11039],{"data":11040,"marks":11041,"value":581,"nodeType":82},{},[],{"data":11043,"content":11044,"nodeType":87},{},[11045],{"data":11046,"marks":11047,"value":98,"nodeType":82},{},[],{"metadata":11049,"sys":11052,"fields":11057},{"tags":11050,"concepts":11051},[],[],{"space":11053,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11055,"publishedVersion":24,"revision":45,"locale":29},{"sys":11054},{"type":12,"linkType":13,"id":14},{"sys":11056},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11058},{"url":604,"details":11059,"fileName":610,"contentType":611},{"size":606,"image":11060},{"width":608,"height":609},{"sys":11062,"fields":11065},{"id":11063,"createdAt":11064},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":11066,"slug":11067,"articleIntro":11066,"category":11068},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[11069],{"metadata":11070,"sys":11073,"fields":11080},{"tags":11071,"concepts":11072},[],[],{"space":11074,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11076,"publishedVersion":560,"revision":24,"contentType":11078,"locale":29},{"sys":11075},{"type":12,"linkType":13,"id":14},{"sys":11077},{"id":21,"type":12,"linkType":22},{"sys":11079},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11081,"metaTitle":570,"metaDescription":571,"mainTitle":11082,"subtitle":589,"heroImage":11097,"ctaButton":612,"ctaLink":613},[569],{"data":11083,"content":11084,"nodeType":74},{},[11085,11091],{"data":11086,"content":11087,"nodeType":582},{},[11088],{"data":11089,"marks":11090,"value":581,"nodeType":82},{},[],{"data":11092,"content":11093,"nodeType":87},{},[11094],{"data":11095,"marks":11096,"value":98,"nodeType":82},{},[],{"metadata":11098,"sys":11101,"fields":11106},{"tags":11099,"concepts":11100},[],[],{"space":11102,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11104,"publishedVersion":24,"revision":45,"locale":29},{"sys":11103},{"type":12,"linkType":13,"id":14},{"sys":11105},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11107},{"url":604,"details":11108,"fileName":610,"contentType":611},{"size":606,"image":11109},{"width":608,"height":609},{"sys":11111,"fields":11114},{"id":11112,"createdAt":11113},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":11115,"slug":11116,"articleIntro":11115,"category":11117},"Compte 6156 - Maintenance","compte-6156-maintenance",[11118],{"metadata":11119,"sys":11122,"fields":11129},{"tags":11120,"concepts":11121},[],[],{"space":11123,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11125,"publishedVersion":560,"revision":24,"contentType":11127,"locale":29},{"sys":11124},{"type":12,"linkType":13,"id":14},{"sys":11126},{"id":21,"type":12,"linkType":22},{"sys":11128},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11130,"metaTitle":570,"metaDescription":571,"mainTitle":11131,"subtitle":589,"heroImage":11146,"ctaButton":612,"ctaLink":613},[569],{"data":11132,"content":11133,"nodeType":74},{},[11134,11140],{"data":11135,"content":11136,"nodeType":582},{},[11137],{"data":11138,"marks":11139,"value":581,"nodeType":82},{},[],{"data":11141,"content":11142,"nodeType":87},{},[11143],{"data":11144,"marks":11145,"value":98,"nodeType":82},{},[],{"metadata":11147,"sys":11150,"fields":11155},{"tags":11148,"concepts":11149},[],[],{"space":11151,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11153,"publishedVersion":24,"revision":45,"locale":29},{"sys":11152},{"type":12,"linkType":13,"id":14},{"sys":11154},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11156},{"url":604,"details":11157,"fileName":610,"contentType":611},{"size":606,"image":11158},{"width":608,"height":609},{"sys":11160,"fields":11163},{"id":11161,"createdAt":11162},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":11164,"slug":11165,"articleIntro":11164,"category":11166},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[11167],{"metadata":11168,"sys":11171,"fields":11178},{"tags":11169,"concepts":11170},[],[],{"space":11172,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11174,"publishedVersion":560,"revision":24,"contentType":11176,"locale":29},{"sys":11173},{"type":12,"linkType":13,"id":14},{"sys":11175},{"id":21,"type":12,"linkType":22},{"sys":11177},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11179,"metaTitle":570,"metaDescription":571,"mainTitle":11180,"subtitle":589,"heroImage":11195,"ctaButton":612,"ctaLink":613},[569],{"data":11181,"content":11182,"nodeType":74},{},[11183,11189],{"data":11184,"content":11185,"nodeType":582},{},[11186],{"data":11187,"marks":11188,"value":581,"nodeType":82},{},[],{"data":11190,"content":11191,"nodeType":87},{},[11192],{"data":11193,"marks":11194,"value":98,"nodeType":82},{},[],{"metadata":11196,"sys":11199,"fields":11204},{"tags":11197,"concepts":11198},[],[],{"space":11200,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11202,"publishedVersion":24,"revision":45,"locale":29},{"sys":11201},{"type":12,"linkType":13,"id":14},{"sys":11203},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11205},{"url":604,"details":11206,"fileName":610,"contentType":611},{"size":606,"image":11207},{"width":608,"height":609},{"sys":11209,"fields":11212},{"id":11210,"createdAt":11211},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":11213,"slug":11214,"articleIntro":11213,"category":11215},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[11216],{"metadata":11217,"sys":11220,"fields":11227},{"tags":11218,"concepts":11219},[],[],{"space":11221,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11223,"publishedVersion":560,"revision":24,"contentType":11225,"locale":29},{"sys":11222},{"type":12,"linkType":13,"id":14},{"sys":11224},{"id":21,"type":12,"linkType":22},{"sys":11226},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11228,"metaTitle":570,"metaDescription":571,"mainTitle":11229,"subtitle":589,"heroImage":11244,"ctaButton":612,"ctaLink":613},[569],{"data":11230,"content":11231,"nodeType":74},{},[11232,11238],{"data":11233,"content":11234,"nodeType":582},{},[11235],{"data":11236,"marks":11237,"value":581,"nodeType":82},{},[],{"data":11239,"content":11240,"nodeType":87},{},[11241],{"data":11242,"marks":11243,"value":98,"nodeType":82},{},[],{"metadata":11245,"sys":11248,"fields":11253},{"tags":11246,"concepts":11247},[],[],{"space":11249,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11251,"publishedVersion":24,"revision":45,"locale":29},{"sys":11250},{"type":12,"linkType":13,"id":14},{"sys":11252},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11254},{"url":604,"details":11255,"fileName":610,"contentType":611},{"size":606,"image":11256},{"width":608,"height":609},{"sys":11258,"fields":11261},{"id":11259,"createdAt":11260},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":11262,"slug":11263,"articleIntro":11262,"category":11264},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[11265],{"metadata":11266,"sys":11269,"fields":11276},{"tags":11267,"concepts":11268},[],[],{"space":11270,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11272,"publishedVersion":560,"revision":24,"contentType":11274,"locale":29},{"sys":11271},{"type":12,"linkType":13,"id":14},{"sys":11273},{"id":21,"type":12,"linkType":22},{"sys":11275},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11277,"metaTitle":570,"metaDescription":571,"mainTitle":11278,"subtitle":589,"heroImage":11293,"ctaButton":612,"ctaLink":613},[569],{"data":11279,"content":11280,"nodeType":74},{},[11281,11287],{"data":11282,"content":11283,"nodeType":582},{},[11284],{"data":11285,"marks":11286,"value":581,"nodeType":82},{},[],{"data":11288,"content":11289,"nodeType":87},{},[11290],{"data":11291,"marks":11292,"value":98,"nodeType":82},{},[],{"metadata":11294,"sys":11297,"fields":11302},{"tags":11295,"concepts":11296},[],[],{"space":11298,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11300,"publishedVersion":24,"revision":45,"locale":29},{"sys":11299},{"type":12,"linkType":13,"id":14},{"sys":11301},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11303},{"url":604,"details":11304,"fileName":610,"contentType":611},{"size":606,"image":11305},{"width":608,"height":609},{"sys":11307,"fields":11310},{"id":11308,"createdAt":11309},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":11311,"slug":11312,"articleIntro":11311,"category":11313},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[11314],{"metadata":11315,"sys":11318,"fields":11325},{"tags":11316,"concepts":11317},[],[],{"space":11319,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11321,"publishedVersion":560,"revision":24,"contentType":11323,"locale":29},{"sys":11320},{"type":12,"linkType":13,"id":14},{"sys":11322},{"id":21,"type":12,"linkType":22},{"sys":11324},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11326,"metaTitle":570,"metaDescription":571,"mainTitle":11327,"subtitle":589,"heroImage":11342,"ctaButton":612,"ctaLink":613},[569],{"data":11328,"content":11329,"nodeType":74},{},[11330,11336],{"data":11331,"content":11332,"nodeType":582},{},[11333],{"data":11334,"marks":11335,"value":581,"nodeType":82},{},[],{"data":11337,"content":11338,"nodeType":87},{},[11339],{"data":11340,"marks":11341,"value":98,"nodeType":82},{},[],{"metadata":11343,"sys":11346,"fields":11351},{"tags":11344,"concepts":11345},[],[],{"space":11347,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11349,"publishedVersion":24,"revision":45,"locale":29},{"sys":11348},{"type":12,"linkType":13,"id":14},{"sys":11350},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11352},{"url":604,"details":11353,"fileName":610,"contentType":611},{"size":606,"image":11354},{"width":608,"height":609},{"sys":11356,"fields":11359},{"id":11357,"createdAt":11358},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":11360,"slug":11361,"articleIntro":-1,"category":11362},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[11363],{"metadata":11364,"sys":11367,"fields":11374},{"tags":11365,"concepts":11366},[],[],{"space":11368,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11370,"publishedVersion":560,"revision":24,"contentType":11372,"locale":29},{"sys":11369},{"type":12,"linkType":13,"id":14},{"sys":11371},{"id":21,"type":12,"linkType":22},{"sys":11373},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11375,"metaTitle":570,"metaDescription":571,"mainTitle":11376,"subtitle":589,"heroImage":11391,"ctaButton":612,"ctaLink":613},[569],{"data":11377,"content":11378,"nodeType":74},{},[11379,11385],{"data":11380,"content":11381,"nodeType":582},{},[11382],{"data":11383,"marks":11384,"value":581,"nodeType":82},{},[],{"data":11386,"content":11387,"nodeType":87},{},[11388],{"data":11389,"marks":11390,"value":98,"nodeType":82},{},[],{"metadata":11392,"sys":11395,"fields":11400},{"tags":11393,"concepts":11394},[],[],{"space":11396,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11398,"publishedVersion":24,"revision":45,"locale":29},{"sys":11397},{"type":12,"linkType":13,"id":14},{"sys":11399},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11401},{"url":604,"details":11402,"fileName":610,"contentType":611},{"size":606,"image":11403},{"width":608,"height":609},{"sys":11405,"fields":11408},{"id":11406,"createdAt":11407},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":11409,"slug":11410,"articleIntro":11409,"category":11411},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[11412],{"metadata":11413,"sys":11416,"fields":11423},{"tags":11414,"concepts":11415},[],[],{"space":11417,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11419,"publishedVersion":560,"revision":24,"contentType":11421,"locale":29},{"sys":11418},{"type":12,"linkType":13,"id":14},{"sys":11420},{"id":21,"type":12,"linkType":22},{"sys":11422},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11424,"metaTitle":570,"metaDescription":571,"mainTitle":11425,"subtitle":589,"heroImage":11440,"ctaButton":612,"ctaLink":613},[569],{"data":11426,"content":11427,"nodeType":74},{},[11428,11434],{"data":11429,"content":11430,"nodeType":582},{},[11431],{"data":11432,"marks":11433,"value":581,"nodeType":82},{},[],{"data":11435,"content":11436,"nodeType":87},{},[11437],{"data":11438,"marks":11439,"value":98,"nodeType":82},{},[],{"metadata":11441,"sys":11444,"fields":11449},{"tags":11442,"concepts":11443},[],[],{"space":11445,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11447,"publishedVersion":24,"revision":45,"locale":29},{"sys":11446},{"type":12,"linkType":13,"id":14},{"sys":11448},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11450},{"url":604,"details":11451,"fileName":610,"contentType":611},{"size":606,"image":11452},{"width":608,"height":609},{"sys":11454,"fields":11457},{"id":11455,"createdAt":11456},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":11458,"slug":11459,"articleIntro":-1,"category":11460},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[11461],{"metadata":11462,"sys":11465,"fields":11472},{"tags":11463,"concepts":11464},[],[],{"space":11466,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11468,"publishedVersion":560,"revision":24,"contentType":11470,"locale":29},{"sys":11467},{"type":12,"linkType":13,"id":14},{"sys":11469},{"id":21,"type":12,"linkType":22},{"sys":11471},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11473,"metaTitle":570,"metaDescription":571,"mainTitle":11474,"subtitle":589,"heroImage":11489,"ctaButton":612,"ctaLink":613},[569],{"data":11475,"content":11476,"nodeType":74},{},[11477,11483],{"data":11478,"content":11479,"nodeType":582},{},[11480],{"data":11481,"marks":11482,"value":581,"nodeType":82},{},[],{"data":11484,"content":11485,"nodeType":87},{},[11486],{"data":11487,"marks":11488,"value":98,"nodeType":82},{},[],{"metadata":11490,"sys":11493,"fields":11498},{"tags":11491,"concepts":11492},[],[],{"space":11494,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11496,"publishedVersion":24,"revision":45,"locale":29},{"sys":11495},{"type":12,"linkType":13,"id":14},{"sys":11497},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11499},{"url":604,"details":11500,"fileName":610,"contentType":611},{"size":606,"image":11501},{"width":608,"height":609},{"sys":11503,"fields":11506},{"id":11504,"createdAt":11505},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":11507,"slug":11508,"articleIntro":-1,"category":11509},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[11510],{"metadata":11511,"sys":11514,"fields":11521},{"tags":11512,"concepts":11513},[],[],{"space":11515,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11517,"publishedVersion":560,"revision":24,"contentType":11519,"locale":29},{"sys":11516},{"type":12,"linkType":13,"id":14},{"sys":11518},{"id":21,"type":12,"linkType":22},{"sys":11520},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11522,"metaTitle":570,"metaDescription":571,"mainTitle":11523,"subtitle":589,"heroImage":11538,"ctaButton":612,"ctaLink":613},[569],{"data":11524,"content":11525,"nodeType":74},{},[11526,11532],{"data":11527,"content":11528,"nodeType":582},{},[11529],{"data":11530,"marks":11531,"value":581,"nodeType":82},{},[],{"data":11533,"content":11534,"nodeType":87},{},[11535],{"data":11536,"marks":11537,"value":98,"nodeType":82},{},[],{"metadata":11539,"sys":11542,"fields":11547},{"tags":11540,"concepts":11541},[],[],{"space":11543,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11545,"publishedVersion":24,"revision":45,"locale":29},{"sys":11544},{"type":12,"linkType":13,"id":14},{"sys":11546},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11548},{"url":604,"details":11549,"fileName":610,"contentType":611},{"size":606,"image":11550},{"width":608,"height":609},{"sys":11552,"fields":11555},{"id":11553,"createdAt":11554},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":11556,"slug":11557,"articleIntro":11556,"category":11558},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[11559],{"metadata":11560,"sys":11563,"fields":11570},{"tags":11561,"concepts":11562},[],[],{"space":11564,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11566,"publishedVersion":560,"revision":24,"contentType":11568,"locale":29},{"sys":11565},{"type":12,"linkType":13,"id":14},{"sys":11567},{"id":21,"type":12,"linkType":22},{"sys":11569},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11571,"metaTitle":570,"metaDescription":571,"mainTitle":11572,"subtitle":589,"heroImage":11587,"ctaButton":612,"ctaLink":613},[569],{"data":11573,"content":11574,"nodeType":74},{},[11575,11581],{"data":11576,"content":11577,"nodeType":582},{},[11578],{"data":11579,"marks":11580,"value":581,"nodeType":82},{},[],{"data":11582,"content":11583,"nodeType":87},{},[11584],{"data":11585,"marks":11586,"value":98,"nodeType":82},{},[],{"metadata":11588,"sys":11591,"fields":11596},{"tags":11589,"concepts":11590},[],[],{"space":11592,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11594,"publishedVersion":24,"revision":45,"locale":29},{"sys":11593},{"type":12,"linkType":13,"id":14},{"sys":11595},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11597},{"url":604,"details":11598,"fileName":610,"contentType":611},{"size":606,"image":11599},{"width":608,"height":609},{"sys":11601,"fields":11604},{"id":11602,"createdAt":11603},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":11605,"slug":11606,"articleIntro":11605,"category":11607},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[11608],{"metadata":11609,"sys":11612,"fields":11619},{"tags":11610,"concepts":11611},[],[],{"space":11613,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11615,"publishedVersion":560,"revision":24,"contentType":11617,"locale":29},{"sys":11614},{"type":12,"linkType":13,"id":14},{"sys":11616},{"id":21,"type":12,"linkType":22},{"sys":11618},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11620,"metaTitle":570,"metaDescription":571,"mainTitle":11621,"subtitle":589,"heroImage":11636,"ctaButton":612,"ctaLink":613},[569],{"data":11622,"content":11623,"nodeType":74},{},[11624,11630],{"data":11625,"content":11626,"nodeType":582},{},[11627],{"data":11628,"marks":11629,"value":581,"nodeType":82},{},[],{"data":11631,"content":11632,"nodeType":87},{},[11633],{"data":11634,"marks":11635,"value":98,"nodeType":82},{},[],{"metadata":11637,"sys":11640,"fields":11645},{"tags":11638,"concepts":11639},[],[],{"space":11641,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11643,"publishedVersion":24,"revision":45,"locale":29},{"sys":11642},{"type":12,"linkType":13,"id":14},{"sys":11644},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11646},{"url":604,"details":11647,"fileName":610,"contentType":611},{"size":606,"image":11648},{"width":608,"height":609},{"sys":11650,"fields":11653},{"id":11651,"createdAt":11652},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":11654,"slug":11655,"articleIntro":11654,"category":11656},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[11657],{"metadata":11658,"sys":11661,"fields":11668},{"tags":11659,"concepts":11660},[],[],{"space":11662,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11664,"publishedVersion":560,"revision":24,"contentType":11666,"locale":29},{"sys":11663},{"type":12,"linkType":13,"id":14},{"sys":11665},{"id":21,"type":12,"linkType":22},{"sys":11667},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11669,"metaTitle":570,"metaDescription":571,"mainTitle":11670,"subtitle":589,"heroImage":11685,"ctaButton":612,"ctaLink":613},[569],{"data":11671,"content":11672,"nodeType":74},{},[11673,11679],{"data":11674,"content":11675,"nodeType":582},{},[11676],{"data":11677,"marks":11678,"value":581,"nodeType":82},{},[],{"data":11680,"content":11681,"nodeType":87},{},[11682],{"data":11683,"marks":11684,"value":98,"nodeType":82},{},[],{"metadata":11686,"sys":11689,"fields":11694},{"tags":11687,"concepts":11688},[],[],{"space":11690,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11692,"publishedVersion":24,"revision":45,"locale":29},{"sys":11691},{"type":12,"linkType":13,"id":14},{"sys":11693},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11695},{"url":604,"details":11696,"fileName":610,"contentType":611},{"size":606,"image":11697},{"width":608,"height":609},{"sys":11699,"fields":11702},{"id":11700,"createdAt":11701},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":11703,"slug":11704,"articleIntro":11703,"category":11705},"68174 - Créances","compte-68174-creances",[11706],{"metadata":11707,"sys":11710,"fields":11717},{"tags":11708,"concepts":11709},[],[],{"space":11711,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11713,"publishedVersion":560,"revision":24,"contentType":11715,"locale":29},{"sys":11712},{"type":12,"linkType":13,"id":14},{"sys":11714},{"id":21,"type":12,"linkType":22},{"sys":11716},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11718,"metaTitle":570,"metaDescription":571,"mainTitle":11719,"subtitle":589,"heroImage":11734,"ctaButton":612,"ctaLink":613},[569],{"data":11720,"content":11721,"nodeType":74},{},[11722,11728],{"data":11723,"content":11724,"nodeType":582},{},[11725],{"data":11726,"marks":11727,"value":581,"nodeType":82},{},[],{"data":11729,"content":11730,"nodeType":87},{},[11731],{"data":11732,"marks":11733,"value":98,"nodeType":82},{},[],{"metadata":11735,"sys":11738,"fields":11743},{"tags":11736,"concepts":11737},[],[],{"space":11739,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11741,"publishedVersion":24,"revision":45,"locale":29},{"sys":11740},{"type":12,"linkType":13,"id":14},{"sys":11742},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11744},{"url":604,"details":11745,"fileName":610,"contentType":611},{"size":606,"image":11746},{"width":608,"height":609},{"sys":11748,"fields":11751},{"id":11749,"createdAt":11750},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":11752,"slug":11753,"articleIntro":11752,"category":11754},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[11755],{"metadata":11756,"sys":11759,"fields":11766},{"tags":11757,"concepts":11758},[],[],{"space":11760,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11762,"publishedVersion":560,"revision":24,"contentType":11764,"locale":29},{"sys":11761},{"type":12,"linkType":13,"id":14},{"sys":11763},{"id":21,"type":12,"linkType":22},{"sys":11765},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11767,"metaTitle":570,"metaDescription":571,"mainTitle":11768,"subtitle":589,"heroImage":11783,"ctaButton":612,"ctaLink":613},[569],{"data":11769,"content":11770,"nodeType":74},{},[11771,11777],{"data":11772,"content":11773,"nodeType":582},{},[11774],{"data":11775,"marks":11776,"value":581,"nodeType":82},{},[],{"data":11778,"content":11779,"nodeType":87},{},[11780],{"data":11781,"marks":11782,"value":98,"nodeType":82},{},[],{"metadata":11784,"sys":11787,"fields":11792},{"tags":11785,"concepts":11786},[],[],{"space":11788,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11790,"publishedVersion":24,"revision":45,"locale":29},{"sys":11789},{"type":12,"linkType":13,"id":14},{"sys":11791},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11793},{"url":604,"details":11794,"fileName":610,"contentType":611},{"size":606,"image":11795},{"width":608,"height":609},{"sys":11797,"fields":11800},{"id":11798,"createdAt":11799},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":11801,"slug":11802,"articleIntro":11801,"category":11803},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[11804],{"metadata":11805,"sys":11808,"fields":11815},{"tags":11806,"concepts":11807},[],[],{"space":11809,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11811,"publishedVersion":560,"revision":24,"contentType":11813,"locale":29},{"sys":11810},{"type":12,"linkType":13,"id":14},{"sys":11812},{"id":21,"type":12,"linkType":22},{"sys":11814},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11816,"metaTitle":570,"metaDescription":571,"mainTitle":11817,"subtitle":589,"heroImage":11832,"ctaButton":612,"ctaLink":613},[569],{"data":11818,"content":11819,"nodeType":74},{},[11820,11826],{"data":11821,"content":11822,"nodeType":582},{},[11823],{"data":11824,"marks":11825,"value":581,"nodeType":82},{},[],{"data":11827,"content":11828,"nodeType":87},{},[11829],{"data":11830,"marks":11831,"value":98,"nodeType":82},{},[],{"metadata":11833,"sys":11836,"fields":11841},{"tags":11834,"concepts":11835},[],[],{"space":11837,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11839,"publishedVersion":24,"revision":45,"locale":29},{"sys":11838},{"type":12,"linkType":13,"id":14},{"sys":11840},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11842},{"url":604,"details":11843,"fileName":610,"contentType":611},{"size":606,"image":11844},{"width":608,"height":609},{"sys":11846,"fields":11849},{"id":11847,"createdAt":11848},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":11850,"slug":11851,"articleIntro":-1,"category":11852},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[11853],{"metadata":11854,"sys":11857,"fields":11864},{"tags":11855,"concepts":11856},[],[],{"space":11858,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11860,"publishedVersion":560,"revision":24,"contentType":11862,"locale":29},{"sys":11859},{"type":12,"linkType":13,"id":14},{"sys":11861},{"id":21,"type":12,"linkType":22},{"sys":11863},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11865,"metaTitle":570,"metaDescription":571,"mainTitle":11866,"subtitle":589,"heroImage":11881,"ctaButton":612,"ctaLink":613},[569],{"data":11867,"content":11868,"nodeType":74},{},[11869,11875],{"data":11870,"content":11871,"nodeType":582},{},[11872],{"data":11873,"marks":11874,"value":581,"nodeType":82},{},[],{"data":11876,"content":11877,"nodeType":87},{},[11878],{"data":11879,"marks":11880,"value":98,"nodeType":82},{},[],{"metadata":11882,"sys":11885,"fields":11890},{"tags":11883,"concepts":11884},[],[],{"space":11886,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11888,"publishedVersion":24,"revision":45,"locale":29},{"sys":11887},{"type":12,"linkType":13,"id":14},{"sys":11889},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11891},{"url":604,"details":11892,"fileName":610,"contentType":611},{"size":606,"image":11893},{"width":608,"height":609},{"sys":11895,"fields":11898},{"id":11896,"createdAt":11897},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":11899,"slug":11900,"articleIntro":-1,"category":11901},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[11902],{"metadata":11903,"sys":11906,"fields":11913},{"tags":11904,"concepts":11905},[],[],{"space":11907,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11909,"publishedVersion":560,"revision":24,"contentType":11911,"locale":29},{"sys":11908},{"type":12,"linkType":13,"id":14},{"sys":11910},{"id":21,"type":12,"linkType":22},{"sys":11912},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11914,"metaTitle":570,"metaDescription":571,"mainTitle":11915,"subtitle":589,"heroImage":11930,"ctaButton":612,"ctaLink":613},[569],{"data":11916,"content":11917,"nodeType":74},{},[11918,11924],{"data":11919,"content":11920,"nodeType":582},{},[11921],{"data":11922,"marks":11923,"value":581,"nodeType":82},{},[],{"data":11925,"content":11926,"nodeType":87},{},[11927],{"data":11928,"marks":11929,"value":98,"nodeType":82},{},[],{"metadata":11931,"sys":11934,"fields":11939},{"tags":11932,"concepts":11933},[],[],{"space":11935,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11937,"publishedVersion":24,"revision":45,"locale":29},{"sys":11936},{"type":12,"linkType":13,"id":14},{"sys":11938},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11940},{"url":604,"details":11941,"fileName":610,"contentType":611},{"size":606,"image":11942},{"width":608,"height":609},{"sys":11944,"fields":11947},{"id":11945,"createdAt":11946},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":11948,"slug":11949,"articleIntro":11948,"category":11950},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[11951],{"metadata":11952,"sys":11955,"fields":11962},{"tags":11953,"concepts":11954},[],[],{"space":11956,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":11958,"publishedVersion":560,"revision":24,"contentType":11960,"locale":29},{"sys":11957},{"type":12,"linkType":13,"id":14},{"sys":11959},{"id":21,"type":12,"linkType":22},{"sys":11961},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":11963,"metaTitle":570,"metaDescription":571,"mainTitle":11964,"subtitle":589,"heroImage":11979,"ctaButton":612,"ctaLink":613},[569],{"data":11965,"content":11966,"nodeType":74},{},[11967,11973],{"data":11968,"content":11969,"nodeType":582},{},[11970],{"data":11971,"marks":11972,"value":581,"nodeType":82},{},[],{"data":11974,"content":11975,"nodeType":87},{},[11976],{"data":11977,"marks":11978,"value":98,"nodeType":82},{},[],{"metadata":11980,"sys":11983,"fields":11988},{"tags":11981,"concepts":11982},[],[],{"space":11984,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":11986,"publishedVersion":24,"revision":45,"locale":29},{"sys":11985},{"type":12,"linkType":13,"id":14},{"sys":11987},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":11989},{"url":604,"details":11990,"fileName":610,"contentType":611},{"size":606,"image":11991},{"width":608,"height":609},{"sys":11993,"fields":11996},{"id":11994,"createdAt":11995},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":11997,"slug":11998,"articleIntro":11997,"category":11999},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[12000],{"metadata":12001,"sys":12004,"fields":12011},{"tags":12002,"concepts":12003},[],[],{"space":12005,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12007,"publishedVersion":560,"revision":24,"contentType":12009,"locale":29},{"sys":12006},{"type":12,"linkType":13,"id":14},{"sys":12008},{"id":21,"type":12,"linkType":22},{"sys":12010},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12012,"metaTitle":570,"metaDescription":571,"mainTitle":12013,"subtitle":589,"heroImage":12028,"ctaButton":612,"ctaLink":613},[569],{"data":12014,"content":12015,"nodeType":74},{},[12016,12022],{"data":12017,"content":12018,"nodeType":582},{},[12019],{"data":12020,"marks":12021,"value":581,"nodeType":82},{},[],{"data":12023,"content":12024,"nodeType":87},{},[12025],{"data":12026,"marks":12027,"value":98,"nodeType":82},{},[],{"metadata":12029,"sys":12032,"fields":12037},{"tags":12030,"concepts":12031},[],[],{"space":12033,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12035,"publishedVersion":24,"revision":45,"locale":29},{"sys":12034},{"type":12,"linkType":13,"id":14},{"sys":12036},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12038},{"url":604,"details":12039,"fileName":610,"contentType":611},{"size":606,"image":12040},{"width":608,"height":609},{"sys":12042,"fields":12045},{"id":12043,"createdAt":12044},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":12046,"slug":12047,"articleIntro":12046,"category":12048},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[12049],{"metadata":12050,"sys":12053,"fields":12060},{"tags":12051,"concepts":12052},[],[],{"space":12054,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12056,"publishedVersion":560,"revision":24,"contentType":12058,"locale":29},{"sys":12055},{"type":12,"linkType":13,"id":14},{"sys":12057},{"id":21,"type":12,"linkType":22},{"sys":12059},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12061,"metaTitle":570,"metaDescription":571,"mainTitle":12062,"subtitle":589,"heroImage":12077,"ctaButton":612,"ctaLink":613},[569],{"data":12063,"content":12064,"nodeType":74},{},[12065,12071],{"data":12066,"content":12067,"nodeType":582},{},[12068],{"data":12069,"marks":12070,"value":581,"nodeType":82},{},[],{"data":12072,"content":12073,"nodeType":87},{},[12074],{"data":12075,"marks":12076,"value":98,"nodeType":82},{},[],{"metadata":12078,"sys":12081,"fields":12086},{"tags":12079,"concepts":12080},[],[],{"space":12082,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12084,"publishedVersion":24,"revision":45,"locale":29},{"sys":12083},{"type":12,"linkType":13,"id":14},{"sys":12085},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12087},{"url":604,"details":12088,"fileName":610,"contentType":611},{"size":606,"image":12089},{"width":608,"height":609},{"sys":12091,"fields":12094},{"id":12092,"createdAt":12093},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":12095,"slug":12096,"articleIntro":-1,"category":12097},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[12098],{"metadata":12099,"sys":12102,"fields":12109},{"tags":12100,"concepts":12101},[],[],{"space":12103,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12105,"publishedVersion":560,"revision":24,"contentType":12107,"locale":29},{"sys":12104},{"type":12,"linkType":13,"id":14},{"sys":12106},{"id":21,"type":12,"linkType":22},{"sys":12108},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12110,"metaTitle":570,"metaDescription":571,"mainTitle":12111,"subtitle":589,"heroImage":12126,"ctaButton":612,"ctaLink":613},[569],{"data":12112,"content":12113,"nodeType":74},{},[12114,12120],{"data":12115,"content":12116,"nodeType":582},{},[12117],{"data":12118,"marks":12119,"value":581,"nodeType":82},{},[],{"data":12121,"content":12122,"nodeType":87},{},[12123],{"data":12124,"marks":12125,"value":98,"nodeType":82},{},[],{"metadata":12127,"sys":12130,"fields":12135},{"tags":12128,"concepts":12129},[],[],{"space":12131,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12133,"publishedVersion":24,"revision":45,"locale":29},{"sys":12132},{"type":12,"linkType":13,"id":14},{"sys":12134},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12136},{"url":604,"details":12137,"fileName":610,"contentType":611},{"size":606,"image":12138},{"width":608,"height":609},{"sys":12140,"fields":12143},{"id":12141,"createdAt":12142},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":12144,"slug":12145,"articleIntro":12144,"category":12146},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[12147],{"metadata":12148,"sys":12151,"fields":12158},{"tags":12149,"concepts":12150},[],[],{"space":12152,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12154,"publishedVersion":560,"revision":24,"contentType":12156,"locale":29},{"sys":12153},{"type":12,"linkType":13,"id":14},{"sys":12155},{"id":21,"type":12,"linkType":22},{"sys":12157},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12159,"metaTitle":570,"metaDescription":571,"mainTitle":12160,"subtitle":589,"heroImage":12175,"ctaButton":612,"ctaLink":613},[569],{"data":12161,"content":12162,"nodeType":74},{},[12163,12169],{"data":12164,"content":12165,"nodeType":582},{},[12166],{"data":12167,"marks":12168,"value":581,"nodeType":82},{},[],{"data":12170,"content":12171,"nodeType":87},{},[12172],{"data":12173,"marks":12174,"value":98,"nodeType":82},{},[],{"metadata":12176,"sys":12179,"fields":12184},{"tags":12177,"concepts":12178},[],[],{"space":12180,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12182,"publishedVersion":24,"revision":45,"locale":29},{"sys":12181},{"type":12,"linkType":13,"id":14},{"sys":12183},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12185},{"url":604,"details":12186,"fileName":610,"contentType":611},{"size":606,"image":12187},{"width":608,"height":609},{"sys":12189,"fields":12192},{"id":12190,"createdAt":12191},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":12193,"slug":12194,"articleIntro":12193,"category":12195},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[12196],{"metadata":12197,"sys":12200,"fields":12207},{"tags":12198,"concepts":12199},[],[],{"space":12201,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12203,"publishedVersion":560,"revision":24,"contentType":12205,"locale":29},{"sys":12202},{"type":12,"linkType":13,"id":14},{"sys":12204},{"id":21,"type":12,"linkType":22},{"sys":12206},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12208,"metaTitle":570,"metaDescription":571,"mainTitle":12209,"subtitle":589,"heroImage":12224,"ctaButton":612,"ctaLink":613},[569],{"data":12210,"content":12211,"nodeType":74},{},[12212,12218],{"data":12213,"content":12214,"nodeType":582},{},[12215],{"data":12216,"marks":12217,"value":581,"nodeType":82},{},[],{"data":12219,"content":12220,"nodeType":87},{},[12221],{"data":12222,"marks":12223,"value":98,"nodeType":82},{},[],{"metadata":12225,"sys":12228,"fields":12233},{"tags":12226,"concepts":12227},[],[],{"space":12229,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12231,"publishedVersion":24,"revision":45,"locale":29},{"sys":12230},{"type":12,"linkType":13,"id":14},{"sys":12232},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12234},{"url":604,"details":12235,"fileName":610,"contentType":611},{"size":606,"image":12236},{"width":608,"height":609},{"sys":12238,"fields":12241},{"id":12239,"createdAt":12240},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":12242,"slug":12243,"articleIntro":12242,"category":12244},"4686 - Charges à payer","compte-4686-charges-a-payer",[12245],{"metadata":12246,"sys":12249,"fields":12256},{"tags":12247,"concepts":12248},[],[],{"space":12250,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12252,"publishedVersion":560,"revision":24,"contentType":12254,"locale":29},{"sys":12251},{"type":12,"linkType":13,"id":14},{"sys":12253},{"id":21,"type":12,"linkType":22},{"sys":12255},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12257,"metaTitle":570,"metaDescription":571,"mainTitle":12258,"subtitle":589,"heroImage":12273,"ctaButton":612,"ctaLink":613},[569],{"data":12259,"content":12260,"nodeType":74},{},[12261,12267],{"data":12262,"content":12263,"nodeType":582},{},[12264],{"data":12265,"marks":12266,"value":581,"nodeType":82},{},[],{"data":12268,"content":12269,"nodeType":87},{},[12270],{"data":12271,"marks":12272,"value":98,"nodeType":82},{},[],{"metadata":12274,"sys":12277,"fields":12282},{"tags":12275,"concepts":12276},[],[],{"space":12278,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12280,"publishedVersion":24,"revision":45,"locale":29},{"sys":12279},{"type":12,"linkType":13,"id":14},{"sys":12281},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12283},{"url":604,"details":12284,"fileName":610,"contentType":611},{"size":606,"image":12285},{"width":608,"height":609},{"sys":12287,"fields":12290},{"id":12288,"createdAt":12289},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":12291,"slug":12292,"articleIntro":12291,"category":12293},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[12294],{"metadata":12295,"sys":12298,"fields":12305},{"tags":12296,"concepts":12297},[],[],{"space":12299,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12301,"publishedVersion":560,"revision":24,"contentType":12303,"locale":29},{"sys":12300},{"type":12,"linkType":13,"id":14},{"sys":12302},{"id":21,"type":12,"linkType":22},{"sys":12304},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12306,"metaTitle":570,"metaDescription":571,"mainTitle":12307,"subtitle":589,"heroImage":12322,"ctaButton":612,"ctaLink":613},[569],{"data":12308,"content":12309,"nodeType":74},{},[12310,12316],{"data":12311,"content":12312,"nodeType":582},{},[12313],{"data":12314,"marks":12315,"value":581,"nodeType":82},{},[],{"data":12317,"content":12318,"nodeType":87},{},[12319],{"data":12320,"marks":12321,"value":98,"nodeType":82},{},[],{"metadata":12323,"sys":12326,"fields":12331},{"tags":12324,"concepts":12325},[],[],{"space":12327,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12329,"publishedVersion":24,"revision":45,"locale":29},{"sys":12328},{"type":12,"linkType":13,"id":14},{"sys":12330},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12332},{"url":604,"details":12333,"fileName":610,"contentType":611},{"size":606,"image":12334},{"width":608,"height":609},{"sys":12336,"fields":12339},{"id":12337,"createdAt":12338},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":12340,"slug":12341,"articleIntro":12340,"category":12342},"698 - Intégration fiscale","compte-698-integration-fiscale",[12343],{"metadata":12344,"sys":12347,"fields":12354},{"tags":12345,"concepts":12346},[],[],{"space":12348,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12350,"publishedVersion":560,"revision":24,"contentType":12352,"locale":29},{"sys":12349},{"type":12,"linkType":13,"id":14},{"sys":12351},{"id":21,"type":12,"linkType":22},{"sys":12353},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12355,"metaTitle":570,"metaDescription":571,"mainTitle":12356,"subtitle":589,"heroImage":12371,"ctaButton":612,"ctaLink":613},[569],{"data":12357,"content":12358,"nodeType":74},{},[12359,12365],{"data":12360,"content":12361,"nodeType":582},{},[12362],{"data":12363,"marks":12364,"value":581,"nodeType":82},{},[],{"data":12366,"content":12367,"nodeType":87},{},[12368],{"data":12369,"marks":12370,"value":98,"nodeType":82},{},[],{"metadata":12372,"sys":12375,"fields":12380},{"tags":12373,"concepts":12374},[],[],{"space":12376,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12378,"publishedVersion":24,"revision":45,"locale":29},{"sys":12377},{"type":12,"linkType":13,"id":14},{"sys":12379},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12381},{"url":604,"details":12382,"fileName":610,"contentType":611},{"size":606,"image":12383},{"width":608,"height":609},{"sys":12385,"fields":12388},{"id":12386,"createdAt":12387},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":12389,"slug":12390,"articleIntro":-1,"category":12391},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[12392],{"metadata":12393,"sys":12396,"fields":12403},{"tags":12394,"concepts":12395},[],[],{"space":12397,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12399,"publishedVersion":560,"revision":24,"contentType":12401,"locale":29},{"sys":12398},{"type":12,"linkType":13,"id":14},{"sys":12400},{"id":21,"type":12,"linkType":22},{"sys":12402},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12404,"metaTitle":570,"metaDescription":571,"mainTitle":12405,"subtitle":589,"heroImage":12420,"ctaButton":612,"ctaLink":613},[569],{"data":12406,"content":12407,"nodeType":74},{},[12408,12414],{"data":12409,"content":12410,"nodeType":582},{},[12411],{"data":12412,"marks":12413,"value":581,"nodeType":82},{},[],{"data":12415,"content":12416,"nodeType":87},{},[12417],{"data":12418,"marks":12419,"value":98,"nodeType":82},{},[],{"metadata":12421,"sys":12424,"fields":12429},{"tags":12422,"concepts":12423},[],[],{"space":12425,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12427,"publishedVersion":24,"revision":45,"locale":29},{"sys":12426},{"type":12,"linkType":13,"id":14},{"sys":12428},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12430},{"url":604,"details":12431,"fileName":610,"contentType":611},{"size":606,"image":12432},{"width":608,"height":609},{"sys":12434,"fields":12437},{"id":12435,"createdAt":12436},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":12438,"slug":12439,"articleIntro":12438,"category":12440},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[12441],{"metadata":12442,"sys":12445,"fields":12452},{"tags":12443,"concepts":12444},[],[],{"space":12446,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12448,"publishedVersion":560,"revision":24,"contentType":12450,"locale":29},{"sys":12447},{"type":12,"linkType":13,"id":14},{"sys":12449},{"id":21,"type":12,"linkType":22},{"sys":12451},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12453,"metaTitle":570,"metaDescription":571,"mainTitle":12454,"subtitle":589,"heroImage":12469,"ctaButton":612,"ctaLink":613},[569],{"data":12455,"content":12456,"nodeType":74},{},[12457,12463],{"data":12458,"content":12459,"nodeType":582},{},[12460],{"data":12461,"marks":12462,"value":581,"nodeType":82},{},[],{"data":12464,"content":12465,"nodeType":87},{},[12466],{"data":12467,"marks":12468,"value":98,"nodeType":82},{},[],{"metadata":12470,"sys":12473,"fields":12478},{"tags":12471,"concepts":12472},[],[],{"space":12474,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12476,"publishedVersion":24,"revision":45,"locale":29},{"sys":12475},{"type":12,"linkType":13,"id":14},{"sys":12477},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12479},{"url":604,"details":12480,"fileName":610,"contentType":611},{"size":606,"image":12481},{"width":608,"height":609},{"sys":12483,"fields":12486},{"id":12484,"createdAt":12485},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":12487,"slug":12488,"articleIntro":12487,"category":12489},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[12490],{"metadata":12491,"sys":12494,"fields":12501},{"tags":12492,"concepts":12493},[],[],{"space":12495,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12497,"publishedVersion":560,"revision":24,"contentType":12499,"locale":29},{"sys":12496},{"type":12,"linkType":13,"id":14},{"sys":12498},{"id":21,"type":12,"linkType":22},{"sys":12500},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12502,"metaTitle":570,"metaDescription":571,"mainTitle":12503,"subtitle":589,"heroImage":12518,"ctaButton":612,"ctaLink":613},[569],{"data":12504,"content":12505,"nodeType":74},{},[12506,12512],{"data":12507,"content":12508,"nodeType":582},{},[12509],{"data":12510,"marks":12511,"value":581,"nodeType":82},{},[],{"data":12513,"content":12514,"nodeType":87},{},[12515],{"data":12516,"marks":12517,"value":98,"nodeType":82},{},[],{"metadata":12519,"sys":12522,"fields":12527},{"tags":12520,"concepts":12521},[],[],{"space":12523,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12525,"publishedVersion":24,"revision":45,"locale":29},{"sys":12524},{"type":12,"linkType":13,"id":14},{"sys":12526},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12528},{"url":604,"details":12529,"fileName":610,"contentType":611},{"size":606,"image":12530},{"width":608,"height":609},{"sys":12532,"fields":12535},{"id":12533,"createdAt":12534},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":12536,"slug":12537,"articleIntro":12538,"category":12539},"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",[12540],{"metadata":12541,"sys":12544,"fields":12551},{"tags":12542,"concepts":12543},[],[],{"space":12545,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12547,"publishedVersion":560,"revision":24,"contentType":12549,"locale":29},{"sys":12546},{"type":12,"linkType":13,"id":14},{"sys":12548},{"id":21,"type":12,"linkType":22},{"sys":12550},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12552,"metaTitle":570,"metaDescription":571,"mainTitle":12553,"subtitle":589,"heroImage":12568,"ctaButton":612,"ctaLink":613},[569],{"data":12554,"content":12555,"nodeType":74},{},[12556,12562],{"data":12557,"content":12558,"nodeType":582},{},[12559],{"data":12560,"marks":12561,"value":581,"nodeType":82},{},[],{"data":12563,"content":12564,"nodeType":87},{},[12565],{"data":12566,"marks":12567,"value":98,"nodeType":82},{},[],{"metadata":12569,"sys":12572,"fields":12577},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12575,"publishedVersion":24,"revision":45,"locale":29},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12578},{"url":604,"details":12579,"fileName":610,"contentType":611},{"size":606,"image":12580},{"width":608,"height":609},{"sys":12582,"fields":12585},{"id":12583,"createdAt":12584},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":12586,"slug":12587,"articleIntro":-1,"category":12588},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[12589],{"metadata":12590,"sys":12593,"fields":12600},{"tags":12591,"concepts":12592},[],[],{"space":12594,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12596,"publishedVersion":560,"revision":24,"contentType":12598,"locale":29},{"sys":12595},{"type":12,"linkType":13,"id":14},{"sys":12597},{"id":21,"type":12,"linkType":22},{"sys":12599},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12601,"metaTitle":570,"metaDescription":571,"mainTitle":12602,"subtitle":589,"heroImage":12617,"ctaButton":612,"ctaLink":613},[569],{"data":12603,"content":12604,"nodeType":74},{},[12605,12611],{"data":12606,"content":12607,"nodeType":582},{},[12608],{"data":12609,"marks":12610,"value":581,"nodeType":82},{},[],{"data":12612,"content":12613,"nodeType":87},{},[12614],{"data":12615,"marks":12616,"value":98,"nodeType":82},{},[],{"metadata":12618,"sys":12621,"fields":12626},{"tags":12619,"concepts":12620},[],[],{"space":12622,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12624,"publishedVersion":24,"revision":45,"locale":29},{"sys":12623},{"type":12,"linkType":13,"id":14},{"sys":12625},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12627},{"url":604,"details":12628,"fileName":610,"contentType":611},{"size":606,"image":12629},{"width":608,"height":609},{"sys":12631,"fields":12634},{"id":12632,"createdAt":12633},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":12635,"slug":12636,"articleIntro":12635,"category":12637},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[12638],{"metadata":12639,"sys":12642,"fields":12649},{"tags":12640,"concepts":12641},[],[],{"space":12643,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12645,"publishedVersion":560,"revision":24,"contentType":12647,"locale":29},{"sys":12644},{"type":12,"linkType":13,"id":14},{"sys":12646},{"id":21,"type":12,"linkType":22},{"sys":12648},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12650,"metaTitle":570,"metaDescription":571,"mainTitle":12651,"subtitle":589,"heroImage":12666,"ctaButton":612,"ctaLink":613},[569],{"data":12652,"content":12653,"nodeType":74},{},[12654,12660],{"data":12655,"content":12656,"nodeType":582},{},[12657],{"data":12658,"marks":12659,"value":581,"nodeType":82},{},[],{"data":12661,"content":12662,"nodeType":87},{},[12663],{"data":12664,"marks":12665,"value":98,"nodeType":82},{},[],{"metadata":12667,"sys":12670,"fields":12675},{"tags":12668,"concepts":12669},[],[],{"space":12671,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12673,"publishedVersion":24,"revision":45,"locale":29},{"sys":12672},{"type":12,"linkType":13,"id":14},{"sys":12674},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12676},{"url":604,"details":12677,"fileName":610,"contentType":611},{"size":606,"image":12678},{"width":608,"height":609},{"sys":12680,"fields":12683},{"id":12681,"createdAt":12682},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":12684,"slug":12685,"articleIntro":12684,"category":12686},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[12687],{"metadata":12688,"sys":12691,"fields":12698},{"tags":12689,"concepts":12690},[],[],{"space":12692,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12694,"publishedVersion":560,"revision":24,"contentType":12696,"locale":29},{"sys":12693},{"type":12,"linkType":13,"id":14},{"sys":12695},{"id":21,"type":12,"linkType":22},{"sys":12697},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12699,"metaTitle":570,"metaDescription":571,"mainTitle":12700,"subtitle":589,"heroImage":12715,"ctaButton":612,"ctaLink":613},[569],{"data":12701,"content":12702,"nodeType":74},{},[12703,12709],{"data":12704,"content":12705,"nodeType":582},{},[12706],{"data":12707,"marks":12708,"value":581,"nodeType":82},{},[],{"data":12710,"content":12711,"nodeType":87},{},[12712],{"data":12713,"marks":12714,"value":98,"nodeType":82},{},[],{"metadata":12716,"sys":12719,"fields":12724},{"tags":12717,"concepts":12718},[],[],{"space":12720,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12722,"publishedVersion":24,"revision":45,"locale":29},{"sys":12721},{"type":12,"linkType":13,"id":14},{"sys":12723},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12725},{"url":604,"details":12726,"fileName":610,"contentType":611},{"size":606,"image":12727},{"width":608,"height":609},{"sys":12729,"fields":12732},{"id":12730,"createdAt":12731},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":12733,"slug":12734,"articleIntro":12733,"category":12735},"Compte 502 - Actions propres","compte-502-actions-propres",[12736],{"metadata":12737,"sys":12740,"fields":12747},{"tags":12738,"concepts":12739},[],[],{"space":12741,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12743,"publishedVersion":560,"revision":24,"contentType":12745,"locale":29},{"sys":12742},{"type":12,"linkType":13,"id":14},{"sys":12744},{"id":21,"type":12,"linkType":22},{"sys":12746},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12748,"metaTitle":570,"metaDescription":571,"mainTitle":12749,"subtitle":589,"heroImage":12764,"ctaButton":612,"ctaLink":613},[569],{"data":12750,"content":12751,"nodeType":74},{},[12752,12758],{"data":12753,"content":12754,"nodeType":582},{},[12755],{"data":12756,"marks":12757,"value":581,"nodeType":82},{},[],{"data":12759,"content":12760,"nodeType":87},{},[12761],{"data":12762,"marks":12763,"value":98,"nodeType":82},{},[],{"metadata":12765,"sys":12768,"fields":12773},{"tags":12766,"concepts":12767},[],[],{"space":12769,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12771,"publishedVersion":24,"revision":45,"locale":29},{"sys":12770},{"type":12,"linkType":13,"id":14},{"sys":12772},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12774},{"url":604,"details":12775,"fileName":610,"contentType":611},{"size":606,"image":12776},{"width":608,"height":609},{"sys":12778,"fields":12781},{"id":12779,"createdAt":12780},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":12782,"slug":12783,"articleIntro":12782,"category":12784},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[12785],{"metadata":12786,"sys":12789,"fields":12796},{"tags":12787,"concepts":12788},[],[],{"space":12790,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12792,"publishedVersion":560,"revision":24,"contentType":12794,"locale":29},{"sys":12791},{"type":12,"linkType":13,"id":14},{"sys":12793},{"id":21,"type":12,"linkType":22},{"sys":12795},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12797,"metaTitle":570,"metaDescription":571,"mainTitle":12798,"subtitle":589,"heroImage":12813,"ctaButton":612,"ctaLink":613},[569],{"data":12799,"content":12800,"nodeType":74},{},[12801,12807],{"data":12802,"content":12803,"nodeType":582},{},[12804],{"data":12805,"marks":12806,"value":581,"nodeType":82},{},[],{"data":12808,"content":12809,"nodeType":87},{},[12810],{"data":12811,"marks":12812,"value":98,"nodeType":82},{},[],{"metadata":12814,"sys":12817,"fields":12822},{"tags":12815,"concepts":12816},[],[],{"space":12818,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12820,"publishedVersion":24,"revision":45,"locale":29},{"sys":12819},{"type":12,"linkType":13,"id":14},{"sys":12821},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12823},{"url":604,"details":12824,"fileName":610,"contentType":611},{"size":606,"image":12825},{"width":608,"height":609},{"sys":12827,"fields":12830},{"id":12828,"createdAt":12829},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":12831,"slug":12832,"articleIntro":-1,"category":12833},"Compte 518 - Intérêts courus","compte-518-interets-courus",[12834],{"metadata":12835,"sys":12838,"fields":12845},{"tags":12836,"concepts":12837},[],[],{"space":12839,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12841,"publishedVersion":560,"revision":24,"contentType":12843,"locale":29},{"sys":12840},{"type":12,"linkType":13,"id":14},{"sys":12842},{"id":21,"type":12,"linkType":22},{"sys":12844},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12846,"metaTitle":570,"metaDescription":571,"mainTitle":12847,"subtitle":589,"heroImage":12862,"ctaButton":612,"ctaLink":613},[569],{"data":12848,"content":12849,"nodeType":74},{},[12850,12856],{"data":12851,"content":12852,"nodeType":582},{},[12853],{"data":12854,"marks":12855,"value":581,"nodeType":82},{},[],{"data":12857,"content":12858,"nodeType":87},{},[12859],{"data":12860,"marks":12861,"value":98,"nodeType":82},{},[],{"metadata":12863,"sys":12866,"fields":12871},{"tags":12864,"concepts":12865},[],[],{"space":12867,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12869,"publishedVersion":24,"revision":45,"locale":29},{"sys":12868},{"type":12,"linkType":13,"id":14},{"sys":12870},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12872},{"url":604,"details":12873,"fileName":610,"contentType":611},{"size":606,"image":12874},{"width":608,"height":609},{"sys":12876,"fields":12879},{"id":12877,"createdAt":12878},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":12880,"slug":12881,"articleIntro":12880,"category":12882},"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",[12883],{"metadata":12884,"sys":12887,"fields":12894},{"tags":12885,"concepts":12886},[],[],{"space":12888,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12890,"publishedVersion":560,"revision":24,"contentType":12892,"locale":29},{"sys":12889},{"type":12,"linkType":13,"id":14},{"sys":12891},{"id":21,"type":12,"linkType":22},{"sys":12893},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12895,"metaTitle":570,"metaDescription":571,"mainTitle":12896,"subtitle":589,"heroImage":12911,"ctaButton":612,"ctaLink":613},[569],{"data":12897,"content":12898,"nodeType":74},{},[12899,12905],{"data":12900,"content":12901,"nodeType":582},{},[12902],{"data":12903,"marks":12904,"value":581,"nodeType":82},{},[],{"data":12906,"content":12907,"nodeType":87},{},[12908],{"data":12909,"marks":12910,"value":98,"nodeType":82},{},[],{"metadata":12912,"sys":12915,"fields":12920},{"tags":12913,"concepts":12914},[],[],{"space":12916,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12918,"publishedVersion":24,"revision":45,"locale":29},{"sys":12917},{"type":12,"linkType":13,"id":14},{"sys":12919},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12921},{"url":604,"details":12922,"fileName":610,"contentType":611},{"size":606,"image":12923},{"width":608,"height":609},{"sys":12925,"fields":12928},{"id":12926,"createdAt":12927},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":12929,"slug":12930,"articleIntro":-1,"category":12931},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[12932],{"metadata":12933,"sys":12936,"fields":12943},{"tags":12934,"concepts":12935},[],[],{"space":12937,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12939,"publishedVersion":560,"revision":24,"contentType":12941,"locale":29},{"sys":12938},{"type":12,"linkType":13,"id":14},{"sys":12940},{"id":21,"type":12,"linkType":22},{"sys":12942},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12944,"metaTitle":570,"metaDescription":571,"mainTitle":12945,"subtitle":589,"heroImage":12960,"ctaButton":612,"ctaLink":613},[569],{"data":12946,"content":12947,"nodeType":74},{},[12948,12954],{"data":12949,"content":12950,"nodeType":582},{},[12951],{"data":12952,"marks":12953,"value":581,"nodeType":82},{},[],{"data":12955,"content":12956,"nodeType":87},{},[12957],{"data":12958,"marks":12959,"value":98,"nodeType":82},{},[],{"metadata":12961,"sys":12964,"fields":12969},{"tags":12962,"concepts":12963},[],[],{"space":12965,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":12967,"publishedVersion":24,"revision":45,"locale":29},{"sys":12966},{"type":12,"linkType":13,"id":14},{"sys":12968},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":12970},{"url":604,"details":12971,"fileName":610,"contentType":611},{"size":606,"image":12972},{"width":608,"height":609},{"sys":12974,"fields":12977},{"id":12975,"createdAt":12976},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":12978,"slug":12979,"articleIntro":-1,"category":12980},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[12981],{"metadata":12982,"sys":12985,"fields":12992},{"tags":12983,"concepts":12984},[],[],{"space":12986,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":12988,"publishedVersion":560,"revision":24,"contentType":12990,"locale":29},{"sys":12987},{"type":12,"linkType":13,"id":14},{"sys":12989},{"id":21,"type":12,"linkType":22},{"sys":12991},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":12993,"metaTitle":570,"metaDescription":571,"mainTitle":12994,"subtitle":589,"heroImage":13009,"ctaButton":612,"ctaLink":613},[569],{"data":12995,"content":12996,"nodeType":74},{},[12997,13003],{"data":12998,"content":12999,"nodeType":582},{},[13000],{"data":13001,"marks":13002,"value":581,"nodeType":82},{},[],{"data":13004,"content":13005,"nodeType":87},{},[13006],{"data":13007,"marks":13008,"value":98,"nodeType":82},{},[],{"metadata":13010,"sys":13013,"fields":13018},{"tags":13011,"concepts":13012},[],[],{"space":13014,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13016,"publishedVersion":24,"revision":45,"locale":29},{"sys":13015},{"type":12,"linkType":13,"id":14},{"sys":13017},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13019},{"url":604,"details":13020,"fileName":610,"contentType":611},{"size":606,"image":13021},{"width":608,"height":609},{"sys":13023,"fields":13026},{"id":13024,"createdAt":13025},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":13027,"slug":13028,"articleIntro":13027,"category":13029},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[13030],{"metadata":13031,"sys":13034,"fields":13041},{"tags":13032,"concepts":13033},[],[],{"space":13035,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13037,"publishedVersion":560,"revision":24,"contentType":13039,"locale":29},{"sys":13036},{"type":12,"linkType":13,"id":14},{"sys":13038},{"id":21,"type":12,"linkType":22},{"sys":13040},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13042,"metaTitle":570,"metaDescription":571,"mainTitle":13043,"subtitle":589,"heroImage":13058,"ctaButton":612,"ctaLink":613},[569],{"data":13044,"content":13045,"nodeType":74},{},[13046,13052],{"data":13047,"content":13048,"nodeType":582},{},[13049],{"data":13050,"marks":13051,"value":581,"nodeType":82},{},[],{"data":13053,"content":13054,"nodeType":87},{},[13055],{"data":13056,"marks":13057,"value":98,"nodeType":82},{},[],{"metadata":13059,"sys":13062,"fields":13067},{"tags":13060,"concepts":13061},[],[],{"space":13063,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13065,"publishedVersion":24,"revision":45,"locale":29},{"sys":13064},{"type":12,"linkType":13,"id":14},{"sys":13066},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13068},{"url":604,"details":13069,"fileName":610,"contentType":611},{"size":606,"image":13070},{"width":608,"height":609},{"sys":13072,"fields":13075},{"id":13073,"createdAt":13074},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":13076,"slug":13077,"articleIntro":13076,"category":13078},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[13079],{"metadata":13080,"sys":13083,"fields":13090},{"tags":13081,"concepts":13082},[],[],{"space":13084,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13086,"publishedVersion":560,"revision":24,"contentType":13088,"locale":29},{"sys":13085},{"type":12,"linkType":13,"id":14},{"sys":13087},{"id":21,"type":12,"linkType":22},{"sys":13089},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13091,"metaTitle":570,"metaDescription":571,"mainTitle":13092,"subtitle":589,"heroImage":13107,"ctaButton":612,"ctaLink":613},[569],{"data":13093,"content":13094,"nodeType":74},{},[13095,13101],{"data":13096,"content":13097,"nodeType":582},{},[13098],{"data":13099,"marks":13100,"value":581,"nodeType":82},{},[],{"data":13102,"content":13103,"nodeType":87},{},[13104],{"data":13105,"marks":13106,"value":98,"nodeType":82},{},[],{"metadata":13108,"sys":13111,"fields":13116},{"tags":13109,"concepts":13110},[],[],{"space":13112,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13114,"publishedVersion":24,"revision":45,"locale":29},{"sys":13113},{"type":12,"linkType":13,"id":14},{"sys":13115},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13117},{"url":604,"details":13118,"fileName":610,"contentType":611},{"size":606,"image":13119},{"width":608,"height":609},{"sys":13121,"fields":13124},{"id":13122,"createdAt":13123},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":13125,"slug":13126,"articleIntro":13125,"category":13127},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[13128],{"metadata":13129,"sys":13132,"fields":13139},{"tags":13130,"concepts":13131},[],[],{"space":13133,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13135,"publishedVersion":560,"revision":24,"contentType":13137,"locale":29},{"sys":13134},{"type":12,"linkType":13,"id":14},{"sys":13136},{"id":21,"type":12,"linkType":22},{"sys":13138},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13140,"metaTitle":570,"metaDescription":571,"mainTitle":13141,"subtitle":589,"heroImage":13156,"ctaButton":612,"ctaLink":613},[569],{"data":13142,"content":13143,"nodeType":74},{},[13144,13150],{"data":13145,"content":13146,"nodeType":582},{},[13147],{"data":13148,"marks":13149,"value":581,"nodeType":82},{},[],{"data":13151,"content":13152,"nodeType":87},{},[13153],{"data":13154,"marks":13155,"value":98,"nodeType":82},{},[],{"metadata":13157,"sys":13160,"fields":13165},{"tags":13158,"concepts":13159},[],[],{"space":13161,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13163,"publishedVersion":24,"revision":45,"locale":29},{"sys":13162},{"type":12,"linkType":13,"id":14},{"sys":13164},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13166},{"url":604,"details":13167,"fileName":610,"contentType":611},{"size":606,"image":13168},{"width":608,"height":609},{"sys":13170,"fields":13173},{"id":13171,"createdAt":13172},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":13174,"slug":13175,"articleIntro":13174,"category":13176},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[13177],{"metadata":13178,"sys":13181,"fields":13188},{"tags":13179,"concepts":13180},[],[],{"space":13182,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13184,"publishedVersion":560,"revision":24,"contentType":13186,"locale":29},{"sys":13183},{"type":12,"linkType":13,"id":14},{"sys":13185},{"id":21,"type":12,"linkType":22},{"sys":13187},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13189,"metaTitle":570,"metaDescription":571,"mainTitle":13190,"subtitle":589,"heroImage":13205,"ctaButton":612,"ctaLink":613},[569],{"data":13191,"content":13192,"nodeType":74},{},[13193,13199],{"data":13194,"content":13195,"nodeType":582},{},[13196],{"data":13197,"marks":13198,"value":581,"nodeType":82},{},[],{"data":13200,"content":13201,"nodeType":87},{},[13202],{"data":13203,"marks":13204,"value":98,"nodeType":82},{},[],{"metadata":13206,"sys":13209,"fields":13214},{"tags":13207,"concepts":13208},[],[],{"space":13210,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13212,"publishedVersion":24,"revision":45,"locale":29},{"sys":13211},{"type":12,"linkType":13,"id":14},{"sys":13213},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13215},{"url":604,"details":13216,"fileName":610,"contentType":611},{"size":606,"image":13217},{"width":608,"height":609},{"sys":13219,"fields":13222},{"id":13220,"createdAt":13221},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":13223,"slug":13224,"articleIntro":13223,"category":13225},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[13226],{"metadata":13227,"sys":13230,"fields":13237},{"tags":13228,"concepts":13229},[],[],{"space":13231,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13233,"publishedVersion":560,"revision":24,"contentType":13235,"locale":29},{"sys":13232},{"type":12,"linkType":13,"id":14},{"sys":13234},{"id":21,"type":12,"linkType":22},{"sys":13236},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13238,"metaTitle":570,"metaDescription":571,"mainTitle":13239,"subtitle":589,"heroImage":13254,"ctaButton":612,"ctaLink":613},[569],{"data":13240,"content":13241,"nodeType":74},{},[13242,13248],{"data":13243,"content":13244,"nodeType":582},{},[13245],{"data":13246,"marks":13247,"value":581,"nodeType":82},{},[],{"data":13249,"content":13250,"nodeType":87},{},[13251],{"data":13252,"marks":13253,"value":98,"nodeType":82},{},[],{"metadata":13255,"sys":13258,"fields":13263},{"tags":13256,"concepts":13257},[],[],{"space":13259,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13261,"publishedVersion":24,"revision":45,"locale":29},{"sys":13260},{"type":12,"linkType":13,"id":14},{"sys":13262},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13264},{"url":604,"details":13265,"fileName":610,"contentType":611},{"size":606,"image":13266},{"width":608,"height":609},{"sys":13268,"fields":13271},{"id":13269,"createdAt":13270},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":13272,"slug":13273,"articleIntro":-1,"category":13274},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[13275],{"metadata":13276,"sys":13279,"fields":13286},{"tags":13277,"concepts":13278},[],[],{"space":13280,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13282,"publishedVersion":560,"revision":24,"contentType":13284,"locale":29},{"sys":13281},{"type":12,"linkType":13,"id":14},{"sys":13283},{"id":21,"type":12,"linkType":22},{"sys":13285},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13287,"metaTitle":570,"metaDescription":571,"mainTitle":13288,"subtitle":589,"heroImage":13303,"ctaButton":612,"ctaLink":613},[569],{"data":13289,"content":13290,"nodeType":74},{},[13291,13297],{"data":13292,"content":13293,"nodeType":582},{},[13294],{"data":13295,"marks":13296,"value":581,"nodeType":82},{},[],{"data":13298,"content":13299,"nodeType":87},{},[13300],{"data":13301,"marks":13302,"value":98,"nodeType":82},{},[],{"metadata":13304,"sys":13307,"fields":13312},{"tags":13305,"concepts":13306},[],[],{"space":13308,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13310,"publishedVersion":24,"revision":45,"locale":29},{"sys":13309},{"type":12,"linkType":13,"id":14},{"sys":13311},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13313},{"url":604,"details":13314,"fileName":610,"contentType":611},{"size":606,"image":13315},{"width":608,"height":609},{"sys":13317,"fields":13320},{"id":13318,"createdAt":13319},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":13321,"slug":13322,"articleIntro":13321,"category":13323},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[13324],{"metadata":13325,"sys":13328,"fields":13335},{"tags":13326,"concepts":13327},[],[],{"space":13329,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13331,"publishedVersion":560,"revision":24,"contentType":13333,"locale":29},{"sys":13330},{"type":12,"linkType":13,"id":14},{"sys":13332},{"id":21,"type":12,"linkType":22},{"sys":13334},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13336,"metaTitle":570,"metaDescription":571,"mainTitle":13337,"subtitle":589,"heroImage":13352,"ctaButton":612,"ctaLink":613},[569],{"data":13338,"content":13339,"nodeType":74},{},[13340,13346],{"data":13341,"content":13342,"nodeType":582},{},[13343],{"data":13344,"marks":13345,"value":581,"nodeType":82},{},[],{"data":13347,"content":13348,"nodeType":87},{},[13349],{"data":13350,"marks":13351,"value":98,"nodeType":82},{},[],{"metadata":13353,"sys":13356,"fields":13361},{"tags":13354,"concepts":13355},[],[],{"space":13357,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13359,"publishedVersion":24,"revision":45,"locale":29},{"sys":13358},{"type":12,"linkType":13,"id":14},{"sys":13360},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13362},{"url":604,"details":13363,"fileName":610,"contentType":611},{"size":606,"image":13364},{"width":608,"height":609},{"sys":13366,"fields":13369},{"id":13367,"createdAt":13368},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":13370,"slug":13371,"articleIntro":-1,"category":13372},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[13373],{"metadata":13374,"sys":13377,"fields":13384},{"tags":13375,"concepts":13376},[],[],{"space":13378,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13380,"publishedVersion":560,"revision":24,"contentType":13382,"locale":29},{"sys":13379},{"type":12,"linkType":13,"id":14},{"sys":13381},{"id":21,"type":12,"linkType":22},{"sys":13383},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13385,"metaTitle":570,"metaDescription":571,"mainTitle":13386,"subtitle":589,"heroImage":13401,"ctaButton":612,"ctaLink":613},[569],{"data":13387,"content":13388,"nodeType":74},{},[13389,13395],{"data":13390,"content":13391,"nodeType":582},{},[13392],{"data":13393,"marks":13394,"value":581,"nodeType":82},{},[],{"data":13396,"content":13397,"nodeType":87},{},[13398],{"data":13399,"marks":13400,"value":98,"nodeType":82},{},[],{"metadata":13402,"sys":13405,"fields":13410},{"tags":13403,"concepts":13404},[],[],{"space":13406,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13408,"publishedVersion":24,"revision":45,"locale":29},{"sys":13407},{"type":12,"linkType":13,"id":14},{"sys":13409},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13411},{"url":604,"details":13412,"fileName":610,"contentType":611},{"size":606,"image":13413},{"width":608,"height":609},{"sys":13415,"fields":13418},{"id":13416,"createdAt":13417},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":13419,"slug":13420,"articleIntro":-1,"category":13421},"Compte 512 - Banques","compte-512-banques",[13422],{"metadata":13423,"sys":13426,"fields":13433},{"tags":13424,"concepts":13425},[],[],{"space":13427,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13429,"publishedVersion":560,"revision":24,"contentType":13431,"locale":29},{"sys":13428},{"type":12,"linkType":13,"id":14},{"sys":13430},{"id":21,"type":12,"linkType":22},{"sys":13432},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13434,"metaTitle":570,"metaDescription":571,"mainTitle":13435,"subtitle":589,"heroImage":13450,"ctaButton":612,"ctaLink":613},[569],{"data":13436,"content":13437,"nodeType":74},{},[13438,13444],{"data":13439,"content":13440,"nodeType":582},{},[13441],{"data":13442,"marks":13443,"value":581,"nodeType":82},{},[],{"data":13445,"content":13446,"nodeType":87},{},[13447],{"data":13448,"marks":13449,"value":98,"nodeType":82},{},[],{"metadata":13451,"sys":13454,"fields":13459},{"tags":13452,"concepts":13453},[],[],{"space":13455,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13457,"publishedVersion":24,"revision":45,"locale":29},{"sys":13456},{"type":12,"linkType":13,"id":14},{"sys":13458},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13460},{"url":604,"details":13461,"fileName":610,"contentType":611},{"size":606,"image":13462},{"width":608,"height":609},{"sys":13464,"fields":13467},{"id":13465,"createdAt":13466},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":13468,"slug":13469,"articleIntro":13468,"category":13470},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[13471],{"metadata":13472,"sys":13475,"fields":13482},{"tags":13473,"concepts":13474},[],[],{"space":13476,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13478,"publishedVersion":560,"revision":24,"contentType":13480,"locale":29},{"sys":13477},{"type":12,"linkType":13,"id":14},{"sys":13479},{"id":21,"type":12,"linkType":22},{"sys":13481},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13483,"metaTitle":570,"metaDescription":571,"mainTitle":13484,"subtitle":589,"heroImage":13499,"ctaButton":612,"ctaLink":613},[569],{"data":13485,"content":13486,"nodeType":74},{},[13487,13493],{"data":13488,"content":13489,"nodeType":582},{},[13490],{"data":13491,"marks":13492,"value":581,"nodeType":82},{},[],{"data":13494,"content":13495,"nodeType":87},{},[13496],{"data":13497,"marks":13498,"value":98,"nodeType":82},{},[],{"metadata":13500,"sys":13503,"fields":13508},{"tags":13501,"concepts":13502},[],[],{"space":13504,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13506,"publishedVersion":24,"revision":45,"locale":29},{"sys":13505},{"type":12,"linkType":13,"id":14},{"sys":13507},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13509},{"url":604,"details":13510,"fileName":610,"contentType":611},{"size":606,"image":13511},{"width":608,"height":609},{"sys":13513,"fields":13516},{"id":13514,"createdAt":13515},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":13517,"slug":13518,"articleIntro":13517,"category":13519},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[13520],{"metadata":13521,"sys":13524,"fields":13531},{"tags":13522,"concepts":13523},[],[],{"space":13525,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13527,"publishedVersion":560,"revision":24,"contentType":13529,"locale":29},{"sys":13526},{"type":12,"linkType":13,"id":14},{"sys":13528},{"id":21,"type":12,"linkType":22},{"sys":13530},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13532,"metaTitle":570,"metaDescription":571,"mainTitle":13533,"subtitle":589,"heroImage":13548,"ctaButton":612,"ctaLink":613},[569],{"data":13534,"content":13535,"nodeType":74},{},[13536,13542],{"data":13537,"content":13538,"nodeType":582},{},[13539],{"data":13540,"marks":13541,"value":581,"nodeType":82},{},[],{"data":13543,"content":13544,"nodeType":87},{},[13545],{"data":13546,"marks":13547,"value":98,"nodeType":82},{},[],{"metadata":13549,"sys":13552,"fields":13557},{"tags":13550,"concepts":13551},[],[],{"space":13553,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13555,"publishedVersion":24,"revision":45,"locale":29},{"sys":13554},{"type":12,"linkType":13,"id":14},{"sys":13556},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13558},{"url":604,"details":13559,"fileName":610,"contentType":611},{"size":606,"image":13560},{"width":608,"height":609},{"sys":13562,"fields":13565},{"id":13563,"createdAt":13564},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":13566,"slug":13567,"articleIntro":13566,"category":13568},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[13569],{"metadata":13570,"sys":13573,"fields":13580},{"tags":13571,"concepts":13572},[],[],{"space":13574,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13576,"publishedVersion":560,"revision":24,"contentType":13578,"locale":29},{"sys":13575},{"type":12,"linkType":13,"id":14},{"sys":13577},{"id":21,"type":12,"linkType":22},{"sys":13579},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13581,"metaTitle":570,"metaDescription":571,"mainTitle":13582,"subtitle":589,"heroImage":13597,"ctaButton":612,"ctaLink":613},[569],{"data":13583,"content":13584,"nodeType":74},{},[13585,13591],{"data":13586,"content":13587,"nodeType":582},{},[13588],{"data":13589,"marks":13590,"value":581,"nodeType":82},{},[],{"data":13592,"content":13593,"nodeType":87},{},[13594],{"data":13595,"marks":13596,"value":98,"nodeType":82},{},[],{"metadata":13598,"sys":13601,"fields":13606},{"tags":13599,"concepts":13600},[],[],{"space":13602,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13604,"publishedVersion":24,"revision":45,"locale":29},{"sys":13603},{"type":12,"linkType":13,"id":14},{"sys":13605},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13607},{"url":604,"details":13608,"fileName":610,"contentType":611},{"size":606,"image":13609},{"width":608,"height":609},{"sys":13611,"fields":13614},{"id":13612,"createdAt":13613},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":13615,"slug":13616,"articleIntro":13615,"category":13617},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[13618],{"metadata":13619,"sys":13622,"fields":13629},{"tags":13620,"concepts":13621},[],[],{"space":13623,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13625,"publishedVersion":560,"revision":24,"contentType":13627,"locale":29},{"sys":13624},{"type":12,"linkType":13,"id":14},{"sys":13626},{"id":21,"type":12,"linkType":22},{"sys":13628},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13630,"metaTitle":570,"metaDescription":571,"mainTitle":13631,"subtitle":589,"heroImage":13646,"ctaButton":612,"ctaLink":613},[569],{"data":13632,"content":13633,"nodeType":74},{},[13634,13640],{"data":13635,"content":13636,"nodeType":582},{},[13637],{"data":13638,"marks":13639,"value":581,"nodeType":82},{},[],{"data":13641,"content":13642,"nodeType":87},{},[13643],{"data":13644,"marks":13645,"value":98,"nodeType":82},{},[],{"metadata":13647,"sys":13650,"fields":13655},{"tags":13648,"concepts":13649},[],[],{"space":13651,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13653,"publishedVersion":24,"revision":45,"locale":29},{"sys":13652},{"type":12,"linkType":13,"id":14},{"sys":13654},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13656},{"url":604,"details":13657,"fileName":610,"contentType":611},{"size":606,"image":13658},{"width":608,"height":609},{"sys":13660,"fields":13663},{"id":13661,"createdAt":13662},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":13664,"slug":13665,"articleIntro":13664,"category":13666},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[13667],{"metadata":13668,"sys":13671,"fields":13678},{"tags":13669,"concepts":13670},[],[],{"space":13672,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13674,"publishedVersion":560,"revision":24,"contentType":13676,"locale":29},{"sys":13673},{"type":12,"linkType":13,"id":14},{"sys":13675},{"id":21,"type":12,"linkType":22},{"sys":13677},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13679,"metaTitle":570,"metaDescription":571,"mainTitle":13680,"subtitle":589,"heroImage":13695,"ctaButton":612,"ctaLink":613},[569],{"data":13681,"content":13682,"nodeType":74},{},[13683,13689],{"data":13684,"content":13685,"nodeType":582},{},[13686],{"data":13687,"marks":13688,"value":581,"nodeType":82},{},[],{"data":13690,"content":13691,"nodeType":87},{},[13692],{"data":13693,"marks":13694,"value":98,"nodeType":82},{},[],{"metadata":13696,"sys":13699,"fields":13704},{"tags":13697,"concepts":13698},[],[],{"space":13700,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13702,"publishedVersion":24,"revision":45,"locale":29},{"sys":13701},{"type":12,"linkType":13,"id":14},{"sys":13703},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13705},{"url":604,"details":13706,"fileName":610,"contentType":611},{"size":606,"image":13707},{"width":608,"height":609},{"sys":13709,"fields":13712},{"id":13710,"createdAt":13711},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":13713,"slug":13714,"articleIntro":13713,"category":13715},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[13716],{"metadata":13717,"sys":13720,"fields":13727},{"tags":13718,"concepts":13719},[],[],{"space":13721,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13723,"publishedVersion":560,"revision":24,"contentType":13725,"locale":29},{"sys":13722},{"type":12,"linkType":13,"id":14},{"sys":13724},{"id":21,"type":12,"linkType":22},{"sys":13726},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13728,"metaTitle":570,"metaDescription":571,"mainTitle":13729,"subtitle":589,"heroImage":13744,"ctaButton":612,"ctaLink":613},[569],{"data":13730,"content":13731,"nodeType":74},{},[13732,13738],{"data":13733,"content":13734,"nodeType":582},{},[13735],{"data":13736,"marks":13737,"value":581,"nodeType":82},{},[],{"data":13739,"content":13740,"nodeType":87},{},[13741],{"data":13742,"marks":13743,"value":98,"nodeType":82},{},[],{"metadata":13745,"sys":13748,"fields":13753},{"tags":13746,"concepts":13747},[],[],{"space":13749,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13751,"publishedVersion":24,"revision":45,"locale":29},{"sys":13750},{"type":12,"linkType":13,"id":14},{"sys":13752},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13754},{"url":604,"details":13755,"fileName":610,"contentType":611},{"size":606,"image":13756},{"width":608,"height":609},{"sys":13758,"fields":13761},{"id":13759,"createdAt":13760},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":13762,"slug":13763,"articleIntro":13762,"category":13764},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[13765],{"metadata":13766,"sys":13769,"fields":13776},{"tags":13767,"concepts":13768},[],[],{"space":13770,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13772,"publishedVersion":560,"revision":24,"contentType":13774,"locale":29},{"sys":13771},{"type":12,"linkType":13,"id":14},{"sys":13773},{"id":21,"type":12,"linkType":22},{"sys":13775},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13777,"metaTitle":570,"metaDescription":571,"mainTitle":13778,"subtitle":589,"heroImage":13793,"ctaButton":612,"ctaLink":613},[569],{"data":13779,"content":13780,"nodeType":74},{},[13781,13787],{"data":13782,"content":13783,"nodeType":582},{},[13784],{"data":13785,"marks":13786,"value":581,"nodeType":82},{},[],{"data":13788,"content":13789,"nodeType":87},{},[13790],{"data":13791,"marks":13792,"value":98,"nodeType":82},{},[],{"metadata":13794,"sys":13797,"fields":13802},{"tags":13795,"concepts":13796},[],[],{"space":13798,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13800,"publishedVersion":24,"revision":45,"locale":29},{"sys":13799},{"type":12,"linkType":13,"id":14},{"sys":13801},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13803},{"url":604,"details":13804,"fileName":610,"contentType":611},{"size":606,"image":13805},{"width":608,"height":609},{"sys":13807,"fields":13810},{"id":13808,"createdAt":13809},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":13811,"slug":13812,"articleIntro":13811,"category":13813},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[13814],{"metadata":13815,"sys":13818,"fields":13825},{"tags":13816,"concepts":13817},[],[],{"space":13819,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13821,"publishedVersion":560,"revision":24,"contentType":13823,"locale":29},{"sys":13820},{"type":12,"linkType":13,"id":14},{"sys":13822},{"id":21,"type":12,"linkType":22},{"sys":13824},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13826,"metaTitle":570,"metaDescription":571,"mainTitle":13827,"subtitle":589,"heroImage":13842,"ctaButton":612,"ctaLink":613},[569],{"data":13828,"content":13829,"nodeType":74},{},[13830,13836],{"data":13831,"content":13832,"nodeType":582},{},[13833],{"data":13834,"marks":13835,"value":581,"nodeType":82},{},[],{"data":13837,"content":13838,"nodeType":87},{},[13839],{"data":13840,"marks":13841,"value":98,"nodeType":82},{},[],{"metadata":13843,"sys":13846,"fields":13851},{"tags":13844,"concepts":13845},[],[],{"space":13847,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13849,"publishedVersion":24,"revision":45,"locale":29},{"sys":13848},{"type":12,"linkType":13,"id":14},{"sys":13850},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13852},{"url":604,"details":13853,"fileName":610,"contentType":611},{"size":606,"image":13854},{"width":608,"height":609},{"sys":13856,"fields":13859},{"id":13857,"createdAt":13858},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":13860,"slug":13861,"articleIntro":13860,"category":13862},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[13863],{"metadata":13864,"sys":13867,"fields":13874},{"tags":13865,"concepts":13866},[],[],{"space":13868,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13870,"publishedVersion":560,"revision":24,"contentType":13872,"locale":29},{"sys":13869},{"type":12,"linkType":13,"id":14},{"sys":13871},{"id":21,"type":12,"linkType":22},{"sys":13873},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13875,"metaTitle":570,"metaDescription":571,"mainTitle":13876,"subtitle":589,"heroImage":13891,"ctaButton":612,"ctaLink":613},[569],{"data":13877,"content":13878,"nodeType":74},{},[13879,13885],{"data":13880,"content":13881,"nodeType":582},{},[13882],{"data":13883,"marks":13884,"value":581,"nodeType":82},{},[],{"data":13886,"content":13887,"nodeType":87},{},[13888],{"data":13889,"marks":13890,"value":98,"nodeType":82},{},[],{"metadata":13892,"sys":13895,"fields":13900},{"tags":13893,"concepts":13894},[],[],{"space":13896,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13898,"publishedVersion":24,"revision":45,"locale":29},{"sys":13897},{"type":12,"linkType":13,"id":14},{"sys":13899},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13901},{"url":604,"details":13902,"fileName":610,"contentType":611},{"size":606,"image":13903},{"width":608,"height":609},{"sys":13905,"fields":13908},{"id":13906,"createdAt":13907},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":13909,"slug":13910,"articleIntro":13909,"category":13911},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[13912],{"metadata":13913,"sys":13916,"fields":13923},{"tags":13914,"concepts":13915},[],[],{"space":13917,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13919,"publishedVersion":560,"revision":24,"contentType":13921,"locale":29},{"sys":13918},{"type":12,"linkType":13,"id":14},{"sys":13920},{"id":21,"type":12,"linkType":22},{"sys":13922},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13924,"metaTitle":570,"metaDescription":571,"mainTitle":13925,"subtitle":589,"heroImage":13940,"ctaButton":612,"ctaLink":613},[569],{"data":13926,"content":13927,"nodeType":74},{},[13928,13934],{"data":13929,"content":13930,"nodeType":582},{},[13931],{"data":13932,"marks":13933,"value":581,"nodeType":82},{},[],{"data":13935,"content":13936,"nodeType":87},{},[13937],{"data":13938,"marks":13939,"value":98,"nodeType":82},{},[],{"metadata":13941,"sys":13944,"fields":13949},{"tags":13942,"concepts":13943},[],[],{"space":13945,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13947,"publishedVersion":24,"revision":45,"locale":29},{"sys":13946},{"type":12,"linkType":13,"id":14},{"sys":13948},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13950},{"url":604,"details":13951,"fileName":610,"contentType":611},{"size":606,"image":13952},{"width":608,"height":609},{"sys":13954,"fields":13957},{"id":13955,"createdAt":13956},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":13958,"slug":13959,"articleIntro":13958,"category":13960},"472 - Comptes d'attente","compte-472-comptes-d-attente",[13961],{"metadata":13962,"sys":13965,"fields":13972},{"tags":13963,"concepts":13964},[],[],{"space":13966,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":13968,"publishedVersion":560,"revision":24,"contentType":13970,"locale":29},{"sys":13967},{"type":12,"linkType":13,"id":14},{"sys":13969},{"id":21,"type":12,"linkType":22},{"sys":13971},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":13973,"metaTitle":570,"metaDescription":571,"mainTitle":13974,"subtitle":589,"heroImage":13989,"ctaButton":612,"ctaLink":613},[569],{"data":13975,"content":13976,"nodeType":74},{},[13977,13983],{"data":13978,"content":13979,"nodeType":582},{},[13980],{"data":13981,"marks":13982,"value":581,"nodeType":82},{},[],{"data":13984,"content":13985,"nodeType":87},{},[13986],{"data":13987,"marks":13988,"value":98,"nodeType":82},{},[],{"metadata":13990,"sys":13993,"fields":13998},{"tags":13991,"concepts":13992},[],[],{"space":13994,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":13996,"publishedVersion":24,"revision":45,"locale":29},{"sys":13995},{"type":12,"linkType":13,"id":14},{"sys":13997},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":13999},{"url":604,"details":14000,"fileName":610,"contentType":611},{"size":606,"image":14001},{"width":608,"height":609},{"sys":14003,"fields":14006},{"id":14004,"createdAt":14005},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":14007,"slug":14008,"articleIntro":14007,"category":14009},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[14010],{"metadata":14011,"sys":14014,"fields":14021},{"tags":14012,"concepts":14013},[],[],{"space":14015,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14017,"publishedVersion":560,"revision":24,"contentType":14019,"locale":29},{"sys":14016},{"type":12,"linkType":13,"id":14},{"sys":14018},{"id":21,"type":12,"linkType":22},{"sys":14020},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14022,"metaTitle":570,"metaDescription":571,"mainTitle":14023,"subtitle":589,"heroImage":14038,"ctaButton":612,"ctaLink":613},[569],{"data":14024,"content":14025,"nodeType":74},{},[14026,14032],{"data":14027,"content":14028,"nodeType":582},{},[14029],{"data":14030,"marks":14031,"value":581,"nodeType":82},{},[],{"data":14033,"content":14034,"nodeType":87},{},[14035],{"data":14036,"marks":14037,"value":98,"nodeType":82},{},[],{"metadata":14039,"sys":14042,"fields":14047},{"tags":14040,"concepts":14041},[],[],{"space":14043,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14045,"publishedVersion":24,"revision":45,"locale":29},{"sys":14044},{"type":12,"linkType":13,"id":14},{"sys":14046},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14048},{"url":604,"details":14049,"fileName":610,"contentType":611},{"size":606,"image":14050},{"width":608,"height":609},{"sys":14052,"fields":14055},{"id":14053,"createdAt":14054},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":14056,"slug":14057,"articleIntro":14056,"category":14058},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[14059],{"metadata":14060,"sys":14063,"fields":14070},{"tags":14061,"concepts":14062},[],[],{"space":14064,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14066,"publishedVersion":560,"revision":24,"contentType":14068,"locale":29},{"sys":14065},{"type":12,"linkType":13,"id":14},{"sys":14067},{"id":21,"type":12,"linkType":22},{"sys":14069},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14071,"metaTitle":570,"metaDescription":571,"mainTitle":14072,"subtitle":589,"heroImage":14087,"ctaButton":612,"ctaLink":613},[569],{"data":14073,"content":14074,"nodeType":74},{},[14075,14081],{"data":14076,"content":14077,"nodeType":582},{},[14078],{"data":14079,"marks":14080,"value":581,"nodeType":82},{},[],{"data":14082,"content":14083,"nodeType":87},{},[14084],{"data":14085,"marks":14086,"value":98,"nodeType":82},{},[],{"metadata":14088,"sys":14091,"fields":14096},{"tags":14089,"concepts":14090},[],[],{"space":14092,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14094,"publishedVersion":24,"revision":45,"locale":29},{"sys":14093},{"type":12,"linkType":13,"id":14},{"sys":14095},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14097},{"url":604,"details":14098,"fileName":610,"contentType":611},{"size":606,"image":14099},{"width":608,"height":609},{"sys":14101,"fields":14104},{"id":14102,"createdAt":14103},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":14105,"slug":14106,"articleIntro":14105,"category":14107},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[14108],{"metadata":14109,"sys":14112,"fields":14119},{"tags":14110,"concepts":14111},[],[],{"space":14113,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14115,"publishedVersion":560,"revision":24,"contentType":14117,"locale":29},{"sys":14114},{"type":12,"linkType":13,"id":14},{"sys":14116},{"id":21,"type":12,"linkType":22},{"sys":14118},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14120,"metaTitle":570,"metaDescription":571,"mainTitle":14121,"subtitle":589,"heroImage":14136,"ctaButton":612,"ctaLink":613},[569],{"data":14122,"content":14123,"nodeType":74},{},[14124,14130],{"data":14125,"content":14126,"nodeType":582},{},[14127],{"data":14128,"marks":14129,"value":581,"nodeType":82},{},[],{"data":14131,"content":14132,"nodeType":87},{},[14133],{"data":14134,"marks":14135,"value":98,"nodeType":82},{},[],{"metadata":14137,"sys":14140,"fields":14145},{"tags":14138,"concepts":14139},[],[],{"space":14141,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14143,"publishedVersion":24,"revision":45,"locale":29},{"sys":14142},{"type":12,"linkType":13,"id":14},{"sys":14144},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14146},{"url":604,"details":14147,"fileName":610,"contentType":611},{"size":606,"image":14148},{"width":608,"height":609},{"sys":14150,"fields":14153},{"id":14151,"createdAt":14152},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":14154,"slug":14155,"articleIntro":14154,"category":14156},"6097 - de marchandises","compte-6097-de-marchandises",[14157],{"metadata":14158,"sys":14161,"fields":14168},{"tags":14159,"concepts":14160},[],[],{"space":14162,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14164,"publishedVersion":560,"revision":24,"contentType":14166,"locale":29},{"sys":14163},{"type":12,"linkType":13,"id":14},{"sys":14165},{"id":21,"type":12,"linkType":22},{"sys":14167},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14169,"metaTitle":570,"metaDescription":571,"mainTitle":14170,"subtitle":589,"heroImage":14185,"ctaButton":612,"ctaLink":613},[569],{"data":14171,"content":14172,"nodeType":74},{},[14173,14179],{"data":14174,"content":14175,"nodeType":582},{},[14176],{"data":14177,"marks":14178,"value":581,"nodeType":82},{},[],{"data":14180,"content":14181,"nodeType":87},{},[14182],{"data":14183,"marks":14184,"value":98,"nodeType":82},{},[],{"metadata":14186,"sys":14189,"fields":14194},{"tags":14187,"concepts":14188},[],[],{"space":14190,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14192,"publishedVersion":24,"revision":45,"locale":29},{"sys":14191},{"type":12,"linkType":13,"id":14},{"sys":14193},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14195},{"url":604,"details":14196,"fileName":610,"contentType":611},{"size":606,"image":14197},{"width":608,"height":609},{"sys":14199,"fields":14202},{"id":14200,"createdAt":14201},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":14203,"slug":14204,"articleIntro":-1,"category":14205},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[14206],{"metadata":14207,"sys":14210,"fields":14217},{"tags":14208,"concepts":14209},[],[],{"space":14211,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14213,"publishedVersion":560,"revision":24,"contentType":14215,"locale":29},{"sys":14212},{"type":12,"linkType":13,"id":14},{"sys":14214},{"id":21,"type":12,"linkType":22},{"sys":14216},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14218,"metaTitle":570,"metaDescription":571,"mainTitle":14219,"subtitle":589,"heroImage":14234,"ctaButton":612,"ctaLink":613},[569],{"data":14220,"content":14221,"nodeType":74},{},[14222,14228],{"data":14223,"content":14224,"nodeType":582},{},[14225],{"data":14226,"marks":14227,"value":581,"nodeType":82},{},[],{"data":14229,"content":14230,"nodeType":87},{},[14231],{"data":14232,"marks":14233,"value":98,"nodeType":82},{},[],{"metadata":14235,"sys":14238,"fields":14243},{"tags":14236,"concepts":14237},[],[],{"space":14239,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14241,"publishedVersion":24,"revision":45,"locale":29},{"sys":14240},{"type":12,"linkType":13,"id":14},{"sys":14242},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14244},{"url":604,"details":14245,"fileName":610,"contentType":611},{"size":606,"image":14246},{"width":608,"height":609},{"sys":14248,"fields":14251},{"id":14249,"createdAt":14250},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":14252,"slug":14253,"articleIntro":14252,"category":14254},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[14255],{"metadata":14256,"sys":14259,"fields":14266},{"tags":14257,"concepts":14258},[],[],{"space":14260,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14262,"publishedVersion":560,"revision":24,"contentType":14264,"locale":29},{"sys":14261},{"type":12,"linkType":13,"id":14},{"sys":14263},{"id":21,"type":12,"linkType":22},{"sys":14265},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14267,"metaTitle":570,"metaDescription":571,"mainTitle":14268,"subtitle":589,"heroImage":14283,"ctaButton":612,"ctaLink":613},[569],{"data":14269,"content":14270,"nodeType":74},{},[14271,14277],{"data":14272,"content":14273,"nodeType":582},{},[14274],{"data":14275,"marks":14276,"value":581,"nodeType":82},{},[],{"data":14278,"content":14279,"nodeType":87},{},[14280],{"data":14281,"marks":14282,"value":98,"nodeType":82},{},[],{"metadata":14284,"sys":14287,"fields":14292},{"tags":14285,"concepts":14286},[],[],{"space":14288,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14290,"publishedVersion":24,"revision":45,"locale":29},{"sys":14289},{"type":12,"linkType":13,"id":14},{"sys":14291},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14293},{"url":604,"details":14294,"fileName":610,"contentType":611},{"size":606,"image":14295},{"width":608,"height":609},{"sys":14297,"fields":14300},{"id":14298,"createdAt":14299},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":14301,"slug":14302,"articleIntro":-1,"category":14303},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[14304],{"metadata":14305,"sys":14308,"fields":14315},{"tags":14306,"concepts":14307},[],[],{"space":14309,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14311,"publishedVersion":560,"revision":24,"contentType":14313,"locale":29},{"sys":14310},{"type":12,"linkType":13,"id":14},{"sys":14312},{"id":21,"type":12,"linkType":22},{"sys":14314},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14316,"metaTitle":570,"metaDescription":571,"mainTitle":14317,"subtitle":589,"heroImage":14332,"ctaButton":612,"ctaLink":613},[569],{"data":14318,"content":14319,"nodeType":74},{},[14320,14326],{"data":14321,"content":14322,"nodeType":582},{},[14323],{"data":14324,"marks":14325,"value":581,"nodeType":82},{},[],{"data":14327,"content":14328,"nodeType":87},{},[14329],{"data":14330,"marks":14331,"value":98,"nodeType":82},{},[],{"metadata":14333,"sys":14336,"fields":14341},{"tags":14334,"concepts":14335},[],[],{"space":14337,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14339,"publishedVersion":24,"revision":45,"locale":29},{"sys":14338},{"type":12,"linkType":13,"id":14},{"sys":14340},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14342},{"url":604,"details":14343,"fileName":610,"contentType":611},{"size":606,"image":14344},{"width":608,"height":609},{"sys":14346,"fields":14349},{"id":14347,"createdAt":14348},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":14350,"slug":14351,"articleIntro":14350,"category":14352},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[14353],{"metadata":14354,"sys":14357,"fields":14364},{"tags":14355,"concepts":14356},[],[],{"space":14358,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14360,"publishedVersion":560,"revision":24,"contentType":14362,"locale":29},{"sys":14359},{"type":12,"linkType":13,"id":14},{"sys":14361},{"id":21,"type":12,"linkType":22},{"sys":14363},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14365,"metaTitle":570,"metaDescription":571,"mainTitle":14366,"subtitle":589,"heroImage":14381,"ctaButton":612,"ctaLink":613},[569],{"data":14367,"content":14368,"nodeType":74},{},[14369,14375],{"data":14370,"content":14371,"nodeType":582},{},[14372],{"data":14373,"marks":14374,"value":581,"nodeType":82},{},[],{"data":14376,"content":14377,"nodeType":87},{},[14378],{"data":14379,"marks":14380,"value":98,"nodeType":82},{},[],{"metadata":14382,"sys":14385,"fields":14390},{"tags":14383,"concepts":14384},[],[],{"space":14386,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14388,"publishedVersion":24,"revision":45,"locale":29},{"sys":14387},{"type":12,"linkType":13,"id":14},{"sys":14389},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14391},{"url":604,"details":14392,"fileName":610,"contentType":611},{"size":606,"image":14393},{"width":608,"height":609},{"sys":14395,"fields":14398},{"id":14396,"createdAt":14397},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14399,"slug":14400,"articleIntro":-1,"category":14401},"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",[14402],{"metadata":14403,"sys":14406,"fields":14413},{"tags":14404,"concepts":14405},[],[],{"space":14407,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14409,"publishedVersion":560,"revision":24,"contentType":14411,"locale":29},{"sys":14408},{"type":12,"linkType":13,"id":14},{"sys":14410},{"id":21,"type":12,"linkType":22},{"sys":14412},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14414,"metaTitle":570,"metaDescription":571,"mainTitle":14415,"subtitle":589,"heroImage":14430,"ctaButton":612,"ctaLink":613},[569],{"data":14416,"content":14417,"nodeType":74},{},[14418,14424],{"data":14419,"content":14420,"nodeType":582},{},[14421],{"data":14422,"marks":14423,"value":581,"nodeType":82},{},[],{"data":14425,"content":14426,"nodeType":87},{},[14427],{"data":14428,"marks":14429,"value":98,"nodeType":82},{},[],{"metadata":14431,"sys":14434,"fields":14439},{"tags":14432,"concepts":14433},[],[],{"space":14435,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14437,"publishedVersion":24,"revision":45,"locale":29},{"sys":14436},{"type":12,"linkType":13,"id":14},{"sys":14438},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14440},{"url":604,"details":14441,"fileName":610,"contentType":611},{"size":606,"image":14442},{"width":608,"height":609},{"sys":14444,"fields":14447},{"id":14445,"createdAt":14446},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":14448,"slug":14449,"articleIntro":14448,"category":14450},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[14451],{"metadata":14452,"sys":14455,"fields":14462},{"tags":14453,"concepts":14454},[],[],{"space":14456,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14458,"publishedVersion":560,"revision":24,"contentType":14460,"locale":29},{"sys":14457},{"type":12,"linkType":13,"id":14},{"sys":14459},{"id":21,"type":12,"linkType":22},{"sys":14461},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14463,"metaTitle":570,"metaDescription":571,"mainTitle":14464,"subtitle":589,"heroImage":14479,"ctaButton":612,"ctaLink":613},[569],{"data":14465,"content":14466,"nodeType":74},{},[14467,14473],{"data":14468,"content":14469,"nodeType":582},{},[14470],{"data":14471,"marks":14472,"value":581,"nodeType":82},{},[],{"data":14474,"content":14475,"nodeType":87},{},[14476],{"data":14477,"marks":14478,"value":98,"nodeType":82},{},[],{"metadata":14480,"sys":14483,"fields":14488},{"tags":14481,"concepts":14482},[],[],{"space":14484,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14486,"publishedVersion":24,"revision":45,"locale":29},{"sys":14485},{"type":12,"linkType":13,"id":14},{"sys":14487},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14489},{"url":604,"details":14490,"fileName":610,"contentType":611},{"size":606,"image":14491},{"width":608,"height":609},{"sys":14493,"fields":14496},{"id":14494,"createdAt":14495},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":14497,"slug":14498,"articleIntro":14497,"category":14499},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[14500],{"metadata":14501,"sys":14504,"fields":14511},{"tags":14502,"concepts":14503},[],[],{"space":14505,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14507,"publishedVersion":560,"revision":24,"contentType":14509,"locale":29},{"sys":14506},{"type":12,"linkType":13,"id":14},{"sys":14508},{"id":21,"type":12,"linkType":22},{"sys":14510},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14512,"metaTitle":570,"metaDescription":571,"mainTitle":14513,"subtitle":589,"heroImage":14528,"ctaButton":612,"ctaLink":613},[569],{"data":14514,"content":14515,"nodeType":74},{},[14516,14522],{"data":14517,"content":14518,"nodeType":582},{},[14519],{"data":14520,"marks":14521,"value":581,"nodeType":82},{},[],{"data":14523,"content":14524,"nodeType":87},{},[14525],{"data":14526,"marks":14527,"value":98,"nodeType":82},{},[],{"metadata":14529,"sys":14532,"fields":14537},{"tags":14530,"concepts":14531},[],[],{"space":14533,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14535,"publishedVersion":24,"revision":45,"locale":29},{"sys":14534},{"type":12,"linkType":13,"id":14},{"sys":14536},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14538},{"url":604,"details":14539,"fileName":610,"contentType":611},{"size":606,"image":14540},{"width":608,"height":609},{"sys":14542,"fields":14545},{"id":14543,"createdAt":14544},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":14546,"slug":14547,"articleIntro":14546,"category":14548},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[14549],{"metadata":14550,"sys":14553,"fields":14560},{"tags":14551,"concepts":14552},[],[],{"space":14554,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14556,"publishedVersion":560,"revision":24,"contentType":14558,"locale":29},{"sys":14555},{"type":12,"linkType":13,"id":14},{"sys":14557},{"id":21,"type":12,"linkType":22},{"sys":14559},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14561,"metaTitle":570,"metaDescription":571,"mainTitle":14562,"subtitle":589,"heroImage":14577,"ctaButton":612,"ctaLink":613},[569],{"data":14563,"content":14564,"nodeType":74},{},[14565,14571],{"data":14566,"content":14567,"nodeType":582},{},[14568],{"data":14569,"marks":14570,"value":581,"nodeType":82},{},[],{"data":14572,"content":14573,"nodeType":87},{},[14574],{"data":14575,"marks":14576,"value":98,"nodeType":82},{},[],{"metadata":14578,"sys":14581,"fields":14586},{"tags":14579,"concepts":14580},[],[],{"space":14582,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14584,"publishedVersion":24,"revision":45,"locale":29},{"sys":14583},{"type":12,"linkType":13,"id":14},{"sys":14585},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14587},{"url":604,"details":14588,"fileName":610,"contentType":611},{"size":606,"image":14589},{"width":608,"height":609},{"sys":14591,"fields":14594},{"id":14592,"createdAt":14593},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":14595,"slug":14596,"articleIntro":14595,"category":14597},"335 - Travaux en cours","compte-335-travaux-en-cours",[14598],{"metadata":14599,"sys":14602,"fields":14609},{"tags":14600,"concepts":14601},[],[],{"space":14603,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14605,"publishedVersion":560,"revision":24,"contentType":14607,"locale":29},{"sys":14604},{"type":12,"linkType":13,"id":14},{"sys":14606},{"id":21,"type":12,"linkType":22},{"sys":14608},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14610,"metaTitle":570,"metaDescription":571,"mainTitle":14611,"subtitle":589,"heroImage":14626,"ctaButton":612,"ctaLink":613},[569],{"data":14612,"content":14613,"nodeType":74},{},[14614,14620],{"data":14615,"content":14616,"nodeType":582},{},[14617],{"data":14618,"marks":14619,"value":581,"nodeType":82},{},[],{"data":14621,"content":14622,"nodeType":87},{},[14623],{"data":14624,"marks":14625,"value":98,"nodeType":82},{},[],{"metadata":14627,"sys":14630,"fields":14635},{"tags":14628,"concepts":14629},[],[],{"space":14631,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14633,"publishedVersion":24,"revision":45,"locale":29},{"sys":14632},{"type":12,"linkType":13,"id":14},{"sys":14634},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14636},{"url":604,"details":14637,"fileName":610,"contentType":611},{"size":606,"image":14638},{"width":608,"height":609},{"sys":14640,"fields":14643},{"id":14641,"createdAt":14642},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":14644,"slug":14645,"articleIntro":14644,"category":14646},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[14647],{"metadata":14648,"sys":14651,"fields":14658},{"tags":14649,"concepts":14650},[],[],{"space":14652,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14654,"publishedVersion":560,"revision":24,"contentType":14656,"locale":29},{"sys":14653},{"type":12,"linkType":13,"id":14},{"sys":14655},{"id":21,"type":12,"linkType":22},{"sys":14657},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14659,"metaTitle":570,"metaDescription":571,"mainTitle":14660,"subtitle":589,"heroImage":14675,"ctaButton":612,"ctaLink":613},[569],{"data":14661,"content":14662,"nodeType":74},{},[14663,14669],{"data":14664,"content":14665,"nodeType":582},{},[14666],{"data":14667,"marks":14668,"value":581,"nodeType":82},{},[],{"data":14670,"content":14671,"nodeType":87},{},[14672],{"data":14673,"marks":14674,"value":98,"nodeType":82},{},[],{"metadata":14676,"sys":14679,"fields":14684},{"tags":14677,"concepts":14678},[],[],{"space":14680,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14682,"publishedVersion":24,"revision":45,"locale":29},{"sys":14681},{"type":12,"linkType":13,"id":14},{"sys":14683},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14685},{"url":604,"details":14686,"fileName":610,"contentType":611},{"size":606,"image":14687},{"width":608,"height":609},{"sys":14689,"fields":14692},{"id":14690,"createdAt":14691},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":14693,"slug":14694,"articleIntro":14693,"category":14695},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[14696],{"metadata":14697,"sys":14700,"fields":14707},{"tags":14698,"concepts":14699},[],[],{"space":14701,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14703,"publishedVersion":560,"revision":24,"contentType":14705,"locale":29},{"sys":14702},{"type":12,"linkType":13,"id":14},{"sys":14704},{"id":21,"type":12,"linkType":22},{"sys":14706},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14708,"metaTitle":570,"metaDescription":571,"mainTitle":14709,"subtitle":589,"heroImage":14724,"ctaButton":612,"ctaLink":613},[569],{"data":14710,"content":14711,"nodeType":74},{},[14712,14718],{"data":14713,"content":14714,"nodeType":582},{},[14715],{"data":14716,"marks":14717,"value":581,"nodeType":82},{},[],{"data":14719,"content":14720,"nodeType":87},{},[14721],{"data":14722,"marks":14723,"value":98,"nodeType":82},{},[],{"metadata":14725,"sys":14728,"fields":14733},{"tags":14726,"concepts":14727},[],[],{"space":14729,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14731,"publishedVersion":24,"revision":45,"locale":29},{"sys":14730},{"type":12,"linkType":13,"id":14},{"sys":14732},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14734},{"url":604,"details":14735,"fileName":610,"contentType":611},{"size":606,"image":14736},{"width":608,"height":609},{"sys":14738,"fields":14741},{"id":14739,"createdAt":14740},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":14742,"slug":14743,"articleIntro":-1,"category":14744},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[14745],{"metadata":14746,"sys":14749,"fields":14756},{"tags":14747,"concepts":14748},[],[],{"space":14750,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14752,"publishedVersion":560,"revision":24,"contentType":14754,"locale":29},{"sys":14751},{"type":12,"linkType":13,"id":14},{"sys":14753},{"id":21,"type":12,"linkType":22},{"sys":14755},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14757,"metaTitle":570,"metaDescription":571,"mainTitle":14758,"subtitle":589,"heroImage":14773,"ctaButton":612,"ctaLink":613},[569],{"data":14759,"content":14760,"nodeType":74},{},[14761,14767],{"data":14762,"content":14763,"nodeType":582},{},[14764],{"data":14765,"marks":14766,"value":581,"nodeType":82},{},[],{"data":14768,"content":14769,"nodeType":87},{},[14770],{"data":14771,"marks":14772,"value":98,"nodeType":82},{},[],{"metadata":14774,"sys":14777,"fields":14782},{"tags":14775,"concepts":14776},[],[],{"space":14778,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14780,"publishedVersion":24,"revision":45,"locale":29},{"sys":14779},{"type":12,"linkType":13,"id":14},{"sys":14781},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14783},{"url":604,"details":14784,"fileName":610,"contentType":611},{"size":606,"image":14785},{"width":608,"height":609},{"sys":14787,"fields":14790},{"id":14788,"createdAt":14789},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":14791,"slug":14792,"articleIntro":14791,"category":14793},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[14794],{"metadata":14795,"sys":14798,"fields":14805},{"tags":14796,"concepts":14797},[],[],{"space":14799,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14801,"publishedVersion":560,"revision":24,"contentType":14803,"locale":29},{"sys":14800},{"type":12,"linkType":13,"id":14},{"sys":14802},{"id":21,"type":12,"linkType":22},{"sys":14804},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14806,"metaTitle":570,"metaDescription":571,"mainTitle":14807,"subtitle":589,"heroImage":14822,"ctaButton":612,"ctaLink":613},[569],{"data":14808,"content":14809,"nodeType":74},{},[14810,14816],{"data":14811,"content":14812,"nodeType":582},{},[14813],{"data":14814,"marks":14815,"value":581,"nodeType":82},{},[],{"data":14817,"content":14818,"nodeType":87},{},[14819],{"data":14820,"marks":14821,"value":98,"nodeType":82},{},[],{"metadata":14823,"sys":14826,"fields":14831},{"tags":14824,"concepts":14825},[],[],{"space":14827,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14829,"publishedVersion":24,"revision":45,"locale":29},{"sys":14828},{"type":12,"linkType":13,"id":14},{"sys":14830},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14832},{"url":604,"details":14833,"fileName":610,"contentType":611},{"size":606,"image":14834},{"width":608,"height":609},{"sys":14836,"fields":14839},{"id":14837,"createdAt":14838},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":14840,"slug":14841,"articleIntro":14840,"category":14842},"4886 - Charges","compte-4886-charges",[14843],{"metadata":14844,"sys":14847,"fields":14854},{"tags":14845,"concepts":14846},[],[],{"space":14848,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14850,"publishedVersion":560,"revision":24,"contentType":14852,"locale":29},{"sys":14849},{"type":12,"linkType":13,"id":14},{"sys":14851},{"id":21,"type":12,"linkType":22},{"sys":14853},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14855,"metaTitle":570,"metaDescription":571,"mainTitle":14856,"subtitle":589,"heroImage":14871,"ctaButton":612,"ctaLink":613},[569],{"data":14857,"content":14858,"nodeType":74},{},[14859,14865],{"data":14860,"content":14861,"nodeType":582},{},[14862],{"data":14863,"marks":14864,"value":581,"nodeType":82},{},[],{"data":14866,"content":14867,"nodeType":87},{},[14868],{"data":14869,"marks":14870,"value":98,"nodeType":82},{},[],{"metadata":14872,"sys":14875,"fields":14880},{"tags":14873,"concepts":14874},[],[],{"space":14876,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14878,"publishedVersion":24,"revision":45,"locale":29},{"sys":14877},{"type":12,"linkType":13,"id":14},{"sys":14879},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14881},{"url":604,"details":14882,"fileName":610,"contentType":611},{"size":606,"image":14883},{"width":608,"height":609},{"sys":14885,"fields":14888},{"id":14886,"createdAt":14887},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":14889,"slug":14890,"articleIntro":14889,"category":14891},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[14892],{"metadata":14893,"sys":14896,"fields":14903},{"tags":14894,"concepts":14895},[],[],{"space":14897,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14899,"publishedVersion":560,"revision":24,"contentType":14901,"locale":29},{"sys":14898},{"type":12,"linkType":13,"id":14},{"sys":14900},{"id":21,"type":12,"linkType":22},{"sys":14902},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14904,"metaTitle":570,"metaDescription":571,"mainTitle":14905,"subtitle":589,"heroImage":14920,"ctaButton":612,"ctaLink":613},[569],{"data":14906,"content":14907,"nodeType":74},{},[14908,14914],{"data":14909,"content":14910,"nodeType":582},{},[14911],{"data":14912,"marks":14913,"value":581,"nodeType":82},{},[],{"data":14915,"content":14916,"nodeType":87},{},[14917],{"data":14918,"marks":14919,"value":98,"nodeType":82},{},[],{"metadata":14921,"sys":14924,"fields":14929},{"tags":14922,"concepts":14923},[],[],{"space":14925,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14927,"publishedVersion":24,"revision":45,"locale":29},{"sys":14926},{"type":12,"linkType":13,"id":14},{"sys":14928},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14930},{"url":604,"details":14931,"fileName":610,"contentType":611},{"size":606,"image":14932},{"width":608,"height":609},{"sys":14934,"fields":14937},{"id":14935,"createdAt":14936},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":14938,"slug":14939,"articleIntro":14938,"category":14940},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[14941],{"metadata":14942,"sys":14945,"fields":14952},{"tags":14943,"concepts":14944},[],[],{"space":14946,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14948,"publishedVersion":560,"revision":24,"contentType":14950,"locale":29},{"sys":14947},{"type":12,"linkType":13,"id":14},{"sys":14949},{"id":21,"type":12,"linkType":22},{"sys":14951},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":14953,"metaTitle":570,"metaDescription":571,"mainTitle":14954,"subtitle":589,"heroImage":14969,"ctaButton":612,"ctaLink":613},[569],{"data":14955,"content":14956,"nodeType":74},{},[14957,14963],{"data":14958,"content":14959,"nodeType":582},{},[14960],{"data":14961,"marks":14962,"value":581,"nodeType":82},{},[],{"data":14964,"content":14965,"nodeType":87},{},[14966],{"data":14967,"marks":14968,"value":98,"nodeType":82},{},[],{"metadata":14970,"sys":14973,"fields":14978},{"tags":14971,"concepts":14972},[],[],{"space":14974,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":14976,"publishedVersion":24,"revision":45,"locale":29},{"sys":14975},{"type":12,"linkType":13,"id":14},{"sys":14977},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":14979},{"url":604,"details":14980,"fileName":610,"contentType":611},{"size":606,"image":14981},{"width":608,"height":609},{"sys":14983,"fields":14986},{"id":14984,"createdAt":14985},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14987,"slug":14988,"articleIntro":14987,"category":14989},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14990],{"metadata":14991,"sys":14994,"fields":15001},{"tags":14992,"concepts":14993},[],[],{"space":14995,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":14997,"publishedVersion":560,"revision":24,"contentType":14999,"locale":29},{"sys":14996},{"type":12,"linkType":13,"id":14},{"sys":14998},{"id":21,"type":12,"linkType":22},{"sys":15000},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15002,"metaTitle":570,"metaDescription":571,"mainTitle":15003,"subtitle":589,"heroImage":15018,"ctaButton":612,"ctaLink":613},[569],{"data":15004,"content":15005,"nodeType":74},{},[15006,15012],{"data":15007,"content":15008,"nodeType":582},{},[15009],{"data":15010,"marks":15011,"value":581,"nodeType":82},{},[],{"data":15013,"content":15014,"nodeType":87},{},[15015],{"data":15016,"marks":15017,"value":98,"nodeType":82},{},[],{"metadata":15019,"sys":15022,"fields":15027},{"tags":15020,"concepts":15021},[],[],{"space":15023,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15025,"publishedVersion":24,"revision":45,"locale":29},{"sys":15024},{"type":12,"linkType":13,"id":14},{"sys":15026},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15028},{"url":604,"details":15029,"fileName":610,"contentType":611},{"size":606,"image":15030},{"width":608,"height":609},{"sys":15032,"fields":15035},{"id":15033,"createdAt":15034},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":15036,"slug":15037,"articleIntro":15036,"category":15038},"Compte 326 - Emballages","compte-326-emballages",[15039],{"metadata":15040,"sys":15043,"fields":15050},{"tags":15041,"concepts":15042},[],[],{"space":15044,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15046,"publishedVersion":560,"revision":24,"contentType":15048,"locale":29},{"sys":15045},{"type":12,"linkType":13,"id":14},{"sys":15047},{"id":21,"type":12,"linkType":22},{"sys":15049},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15051,"metaTitle":570,"metaDescription":571,"mainTitle":15052,"subtitle":589,"heroImage":15067,"ctaButton":612,"ctaLink":613},[569],{"data":15053,"content":15054,"nodeType":74},{},[15055,15061],{"data":15056,"content":15057,"nodeType":582},{},[15058],{"data":15059,"marks":15060,"value":581,"nodeType":82},{},[],{"data":15062,"content":15063,"nodeType":87},{},[15064],{"data":15065,"marks":15066,"value":98,"nodeType":82},{},[],{"metadata":15068,"sys":15071,"fields":15076},{"tags":15069,"concepts":15070},[],[],{"space":15072,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15074,"publishedVersion":24,"revision":45,"locale":29},{"sys":15073},{"type":12,"linkType":13,"id":14},{"sys":15075},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15077},{"url":604,"details":15078,"fileName":610,"contentType":611},{"size":606,"image":15079},{"width":608,"height":609},{"sys":15081,"fields":15084},{"id":15082,"createdAt":15083},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":15085,"slug":15086,"articleIntro":15085,"category":15087},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[15088],{"metadata":15089,"sys":15092,"fields":15099},{"tags":15090,"concepts":15091},[],[],{"space":15093,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15095,"publishedVersion":560,"revision":24,"contentType":15097,"locale":29},{"sys":15094},{"type":12,"linkType":13,"id":14},{"sys":15096},{"id":21,"type":12,"linkType":22},{"sys":15098},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15100,"metaTitle":570,"metaDescription":571,"mainTitle":15101,"subtitle":589,"heroImage":15116,"ctaButton":612,"ctaLink":613},[569],{"data":15102,"content":15103,"nodeType":74},{},[15104,15110],{"data":15105,"content":15106,"nodeType":582},{},[15107],{"data":15108,"marks":15109,"value":581,"nodeType":82},{},[],{"data":15111,"content":15112,"nodeType":87},{},[15113],{"data":15114,"marks":15115,"value":98,"nodeType":82},{},[],{"metadata":15117,"sys":15120,"fields":15125},{"tags":15118,"concepts":15119},[],[],{"space":15121,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15123,"publishedVersion":24,"revision":45,"locale":29},{"sys":15122},{"type":12,"linkType":13,"id":14},{"sys":15124},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15126},{"url":604,"details":15127,"fileName":610,"contentType":611},{"size":606,"image":15128},{"width":608,"height":609},{"sys":15130,"fields":15133},{"id":15131,"createdAt":15132},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":15134,"slug":15135,"articleIntro":15134,"category":15136},"Compte 503 - Actions","compte-503-actions",[15137],{"metadata":15138,"sys":15141,"fields":15148},{"tags":15139,"concepts":15140},[],[],{"space":15142,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15144,"publishedVersion":560,"revision":24,"contentType":15146,"locale":29},{"sys":15143},{"type":12,"linkType":13,"id":14},{"sys":15145},{"id":21,"type":12,"linkType":22},{"sys":15147},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15149,"metaTitle":570,"metaDescription":571,"mainTitle":15150,"subtitle":589,"heroImage":15165,"ctaButton":612,"ctaLink":613},[569],{"data":15151,"content":15152,"nodeType":74},{},[15153,15159],{"data":15154,"content":15155,"nodeType":582},{},[15156],{"data":15157,"marks":15158,"value":581,"nodeType":82},{},[],{"data":15160,"content":15161,"nodeType":87},{},[15162],{"data":15163,"marks":15164,"value":98,"nodeType":82},{},[],{"metadata":15166,"sys":15169,"fields":15174},{"tags":15167,"concepts":15168},[],[],{"space":15170,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15172,"publishedVersion":24,"revision":45,"locale":29},{"sys":15171},{"type":12,"linkType":13,"id":14},{"sys":15173},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15175},{"url":604,"details":15176,"fileName":610,"contentType":611},{"size":606,"image":15177},{"width":608,"height":609},{"sys":15179,"fields":15182},{"id":15180,"createdAt":15181},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":15183,"slug":15184,"articleIntro":-1,"category":15185},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[15186],{"metadata":15187,"sys":15190,"fields":15197},{"tags":15188,"concepts":15189},[],[],{"space":15191,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15193,"publishedVersion":560,"revision":24,"contentType":15195,"locale":29},{"sys":15192},{"type":12,"linkType":13,"id":14},{"sys":15194},{"id":21,"type":12,"linkType":22},{"sys":15196},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15198,"metaTitle":570,"metaDescription":571,"mainTitle":15199,"subtitle":589,"heroImage":15214,"ctaButton":612,"ctaLink":613},[569],{"data":15200,"content":15201,"nodeType":74},{},[15202,15208],{"data":15203,"content":15204,"nodeType":582},{},[15205],{"data":15206,"marks":15207,"value":581,"nodeType":82},{},[],{"data":15209,"content":15210,"nodeType":87},{},[15211],{"data":15212,"marks":15213,"value":98,"nodeType":82},{},[],{"metadata":15215,"sys":15218,"fields":15223},{"tags":15216,"concepts":15217},[],[],{"space":15219,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15221,"publishedVersion":24,"revision":45,"locale":29},{"sys":15220},{"type":12,"linkType":13,"id":14},{"sys":15222},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15224},{"url":604,"details":15225,"fileName":610,"contentType":611},{"size":606,"image":15226},{"width":608,"height":609},{"sys":15228,"fields":15231},{"id":15229,"createdAt":15230},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":15232,"slug":15233,"articleIntro":15234,"category":15235},"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.",[15236],{"metadata":15237,"sys":15240,"fields":15247},{"tags":15238,"concepts":15239},[],[],{"space":15241,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15243,"publishedVersion":560,"revision":24,"contentType":15245,"locale":29},{"sys":15242},{"type":12,"linkType":13,"id":14},{"sys":15244},{"id":21,"type":12,"linkType":22},{"sys":15246},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15248,"metaTitle":570,"metaDescription":571,"mainTitle":15249,"subtitle":589,"heroImage":15264,"ctaButton":612,"ctaLink":613},[569],{"data":15250,"content":15251,"nodeType":74},{},[15252,15258],{"data":15253,"content":15254,"nodeType":582},{},[15255],{"data":15256,"marks":15257,"value":581,"nodeType":82},{},[],{"data":15259,"content":15260,"nodeType":87},{},[15261],{"data":15262,"marks":15263,"value":98,"nodeType":82},{},[],{"metadata":15265,"sys":15268,"fields":15273},{"tags":15266,"concepts":15267},[],[],{"space":15269,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15271,"publishedVersion":24,"revision":45,"locale":29},{"sys":15270},{"type":12,"linkType":13,"id":14},{"sys":15272},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15274},{"url":604,"details":15275,"fileName":610,"contentType":611},{"size":606,"image":15276},{"width":608,"height":609},{"sys":15278,"fields":15281},{"id":15279,"createdAt":15280},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":15282,"slug":15283,"articleIntro":15282,"category":15284},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[15285],{"metadata":15286,"sys":15289,"fields":15296},{"tags":15287,"concepts":15288},[],[],{"space":15290,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15292,"publishedVersion":560,"revision":24,"contentType":15294,"locale":29},{"sys":15291},{"type":12,"linkType":13,"id":14},{"sys":15293},{"id":21,"type":12,"linkType":22},{"sys":15295},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15297,"metaTitle":570,"metaDescription":571,"mainTitle":15298,"subtitle":589,"heroImage":15313,"ctaButton":612,"ctaLink":613},[569],{"data":15299,"content":15300,"nodeType":74},{},[15301,15307],{"data":15302,"content":15303,"nodeType":582},{},[15304],{"data":15305,"marks":15306,"value":581,"nodeType":82},{},[],{"data":15308,"content":15309,"nodeType":87},{},[15310],{"data":15311,"marks":15312,"value":98,"nodeType":82},{},[],{"metadata":15314,"sys":15317,"fields":15322},{"tags":15315,"concepts":15316},[],[],{"space":15318,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15320,"publishedVersion":24,"revision":45,"locale":29},{"sys":15319},{"type":12,"linkType":13,"id":14},{"sys":15321},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15323},{"url":604,"details":15324,"fileName":610,"contentType":611},{"size":606,"image":15325},{"width":608,"height":609},{"sys":15327,"fields":15330},{"id":15328,"createdAt":15329},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":15331,"slug":15332,"articleIntro":15331,"category":15333},"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",[15334],{"metadata":15335,"sys":15338,"fields":15345},{"tags":15336,"concepts":15337},[],[],{"space":15339,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15341,"publishedVersion":560,"revision":24,"contentType":15343,"locale":29},{"sys":15340},{"type":12,"linkType":13,"id":14},{"sys":15342},{"id":21,"type":12,"linkType":22},{"sys":15344},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15346,"metaTitle":570,"metaDescription":571,"mainTitle":15347,"subtitle":589,"heroImage":15362,"ctaButton":612,"ctaLink":613},[569],{"data":15348,"content":15349,"nodeType":74},{},[15350,15356],{"data":15351,"content":15352,"nodeType":582},{},[15353],{"data":15354,"marks":15355,"value":581,"nodeType":82},{},[],{"data":15357,"content":15358,"nodeType":87},{},[15359],{"data":15360,"marks":15361,"value":98,"nodeType":82},{},[],{"metadata":15363,"sys":15366,"fields":15371},{"tags":15364,"concepts":15365},[],[],{"space":15367,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15369,"publishedVersion":24,"revision":45,"locale":29},{"sys":15368},{"type":12,"linkType":13,"id":14},{"sys":15370},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15372},{"url":604,"details":15373,"fileName":610,"contentType":611},{"size":606,"image":15374},{"width":608,"height":609},{"sys":15376,"fields":15379},{"id":15377,"createdAt":15378},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":15380,"slug":15381,"articleIntro":-1,"category":15382},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[15383],{"metadata":15384,"sys":15387,"fields":15394},{"tags":15385,"concepts":15386},[],[],{"space":15388,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15390,"publishedVersion":560,"revision":24,"contentType":15392,"locale":29},{"sys":15389},{"type":12,"linkType":13,"id":14},{"sys":15391},{"id":21,"type":12,"linkType":22},{"sys":15393},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15395,"metaTitle":570,"metaDescription":571,"mainTitle":15396,"subtitle":589,"heroImage":15411,"ctaButton":612,"ctaLink":613},[569],{"data":15397,"content":15398,"nodeType":74},{},[15399,15405],{"data":15400,"content":15401,"nodeType":582},{},[15402],{"data":15403,"marks":15404,"value":581,"nodeType":82},{},[],{"data":15406,"content":15407,"nodeType":87},{},[15408],{"data":15409,"marks":15410,"value":98,"nodeType":82},{},[],{"metadata":15412,"sys":15415,"fields":15420},{"tags":15413,"concepts":15414},[],[],{"space":15416,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15418,"publishedVersion":24,"revision":45,"locale":29},{"sys":15417},{"type":12,"linkType":13,"id":14},{"sys":15419},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15421},{"url":604,"details":15422,"fileName":610,"contentType":611},{"size":606,"image":15423},{"width":608,"height":609},{"sys":15425,"fields":15428},{"id":15426,"createdAt":15427},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":15429,"slug":15430,"articleIntro":15429,"category":15431},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[15432],{"metadata":15433,"sys":15436,"fields":15443},{"tags":15434,"concepts":15435},[],[],{"space":15437,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15439,"publishedVersion":560,"revision":24,"contentType":15441,"locale":29},{"sys":15438},{"type":12,"linkType":13,"id":14},{"sys":15440},{"id":21,"type":12,"linkType":22},{"sys":15442},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15444,"metaTitle":570,"metaDescription":571,"mainTitle":15445,"subtitle":589,"heroImage":15460,"ctaButton":612,"ctaLink":613},[569],{"data":15446,"content":15447,"nodeType":74},{},[15448,15454],{"data":15449,"content":15450,"nodeType":582},{},[15451],{"data":15452,"marks":15453,"value":581,"nodeType":82},{},[],{"data":15455,"content":15456,"nodeType":87},{},[15457],{"data":15458,"marks":15459,"value":98,"nodeType":82},{},[],{"metadata":15461,"sys":15464,"fields":15469},{"tags":15462,"concepts":15463},[],[],{"space":15465,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15467,"publishedVersion":24,"revision":45,"locale":29},{"sys":15466},{"type":12,"linkType":13,"id":14},{"sys":15468},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15470},{"url":604,"details":15471,"fileName":610,"contentType":611},{"size":606,"image":15472},{"width":608,"height":609},{"sys":15474,"fields":15477},{"id":15475,"createdAt":15476},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":15478,"slug":15479,"articleIntro":15478,"category":15480},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[15481],{"metadata":15482,"sys":15485,"fields":15492},{"tags":15483,"concepts":15484},[],[],{"space":15486,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15488,"publishedVersion":560,"revision":24,"contentType":15490,"locale":29},{"sys":15487},{"type":12,"linkType":13,"id":14},{"sys":15489},{"id":21,"type":12,"linkType":22},{"sys":15491},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15493,"metaTitle":570,"metaDescription":571,"mainTitle":15494,"subtitle":589,"heroImage":15509,"ctaButton":612,"ctaLink":613},[569],{"data":15495,"content":15496,"nodeType":74},{},[15497,15503],{"data":15498,"content":15499,"nodeType":582},{},[15500],{"data":15501,"marks":15502,"value":581,"nodeType":82},{},[],{"data":15504,"content":15505,"nodeType":87},{},[15506],{"data":15507,"marks":15508,"value":98,"nodeType":82},{},[],{"metadata":15510,"sys":15513,"fields":15518},{"tags":15511,"concepts":15512},[],[],{"space":15514,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15516,"publishedVersion":24,"revision":45,"locale":29},{"sys":15515},{"type":12,"linkType":13,"id":14},{"sys":15517},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15519},{"url":604,"details":15520,"fileName":610,"contentType":611},{"size":606,"image":15521},{"width":608,"height":609},{"sys":15523,"fields":15526},{"id":15524,"createdAt":15525},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":15527,"slug":15528,"articleIntro":-1,"category":15529},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[15530],{"metadata":15531,"sys":15534,"fields":15541},{"tags":15532,"concepts":15533},[],[],{"space":15535,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15537,"publishedVersion":560,"revision":24,"contentType":15539,"locale":29},{"sys":15536},{"type":12,"linkType":13,"id":14},{"sys":15538},{"id":21,"type":12,"linkType":22},{"sys":15540},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15542,"metaTitle":570,"metaDescription":571,"mainTitle":15543,"subtitle":589,"heroImage":15558,"ctaButton":612,"ctaLink":613},[569],{"data":15544,"content":15545,"nodeType":74},{},[15546,15552],{"data":15547,"content":15548,"nodeType":582},{},[15549],{"data":15550,"marks":15551,"value":581,"nodeType":82},{},[],{"data":15553,"content":15554,"nodeType":87},{},[15555],{"data":15556,"marks":15557,"value":98,"nodeType":82},{},[],{"metadata":15559,"sys":15562,"fields":15567},{"tags":15560,"concepts":15561},[],[],{"space":15563,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15565,"publishedVersion":24,"revision":45,"locale":29},{"sys":15564},{"type":12,"linkType":13,"id":14},{"sys":15566},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15568},{"url":604,"details":15569,"fileName":610,"contentType":611},{"size":606,"image":15570},{"width":608,"height":609},{"sys":15572,"fields":15575},{"id":15573,"createdAt":15574},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":15576,"slug":15577,"articleIntro":-1,"category":15578},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[15579],{"metadata":15580,"sys":15583,"fields":15590},{"tags":15581,"concepts":15582},[],[],{"space":15584,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15586,"publishedVersion":560,"revision":24,"contentType":15588,"locale":29},{"sys":15585},{"type":12,"linkType":13,"id":14},{"sys":15587},{"id":21,"type":12,"linkType":22},{"sys":15589},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15591,"metaTitle":570,"metaDescription":571,"mainTitle":15592,"subtitle":589,"heroImage":15607,"ctaButton":612,"ctaLink":613},[569],{"data":15593,"content":15594,"nodeType":74},{},[15595,15601],{"data":15596,"content":15597,"nodeType":582},{},[15598],{"data":15599,"marks":15600,"value":581,"nodeType":82},{},[],{"data":15602,"content":15603,"nodeType":87},{},[15604],{"data":15605,"marks":15606,"value":98,"nodeType":82},{},[],{"metadata":15608,"sys":15611,"fields":15616},{"tags":15609,"concepts":15610},[],[],{"space":15612,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15614,"publishedVersion":24,"revision":45,"locale":29},{"sys":15613},{"type":12,"linkType":13,"id":14},{"sys":15615},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15617},{"url":604,"details":15618,"fileName":610,"contentType":611},{"size":606,"image":15619},{"width":608,"height":609},{"sys":15621,"fields":15624},{"id":15622,"createdAt":15623},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":15625,"slug":15626,"articleIntro":15625,"category":15627},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[15628],{"metadata":15629,"sys":15632,"fields":15639},{"tags":15630,"concepts":15631},[],[],{"space":15633,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15635,"publishedVersion":560,"revision":24,"contentType":15637,"locale":29},{"sys":15634},{"type":12,"linkType":13,"id":14},{"sys":15636},{"id":21,"type":12,"linkType":22},{"sys":15638},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15640,"metaTitle":570,"metaDescription":571,"mainTitle":15641,"subtitle":589,"heroImage":15656,"ctaButton":612,"ctaLink":613},[569],{"data":15642,"content":15643,"nodeType":74},{},[15644,15650],{"data":15645,"content":15646,"nodeType":582},{},[15647],{"data":15648,"marks":15649,"value":581,"nodeType":82},{},[],{"data":15651,"content":15652,"nodeType":87},{},[15653],{"data":15654,"marks":15655,"value":98,"nodeType":82},{},[],{"metadata":15657,"sys":15660,"fields":15665},{"tags":15658,"concepts":15659},[],[],{"space":15661,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15663,"publishedVersion":24,"revision":45,"locale":29},{"sys":15662},{"type":12,"linkType":13,"id":14},{"sys":15664},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15666},{"url":604,"details":15667,"fileName":610,"contentType":611},{"size":606,"image":15668},{"width":608,"height":609},{"sys":15670,"fields":15673},{"id":15671,"createdAt":15672},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":15674,"slug":15675,"articleIntro":15674,"category":15676},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[15677],{"metadata":15678,"sys":15681,"fields":15688},{"tags":15679,"concepts":15680},[],[],{"space":15682,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15684,"publishedVersion":560,"revision":24,"contentType":15686,"locale":29},{"sys":15683},{"type":12,"linkType":13,"id":14},{"sys":15685},{"id":21,"type":12,"linkType":22},{"sys":15687},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15689,"metaTitle":570,"metaDescription":571,"mainTitle":15690,"subtitle":589,"heroImage":15705,"ctaButton":612,"ctaLink":613},[569],{"data":15691,"content":15692,"nodeType":74},{},[15693,15699],{"data":15694,"content":15695,"nodeType":582},{},[15696],{"data":15697,"marks":15698,"value":581,"nodeType":82},{},[],{"data":15700,"content":15701,"nodeType":87},{},[15702],{"data":15703,"marks":15704,"value":98,"nodeType":82},{},[],{"metadata":15706,"sys":15709,"fields":15714},{"tags":15707,"concepts":15708},[],[],{"space":15710,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15712,"publishedVersion":24,"revision":45,"locale":29},{"sys":15711},{"type":12,"linkType":13,"id":14},{"sys":15713},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15715},{"url":604,"details":15716,"fileName":610,"contentType":611},{"size":606,"image":15717},{"width":608,"height":609},{"sys":15719,"fields":15721},{"id":15720,"createdAt":5275},"162s9jHJG3pe8Lo9DnYq87",{"title":15722,"slug":15723,"articleIntro":15722,"category":15724},"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",[15725],{"metadata":15726,"sys":15729,"fields":15736},{"tags":15727,"concepts":15728},[],[],{"space":15730,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15732,"publishedVersion":560,"revision":24,"contentType":15734,"locale":29},{"sys":15731},{"type":12,"linkType":13,"id":14},{"sys":15733},{"id":21,"type":12,"linkType":22},{"sys":15735},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15737,"metaTitle":570,"metaDescription":571,"mainTitle":15738,"subtitle":589,"heroImage":15753,"ctaButton":612,"ctaLink":613},[569],{"data":15739,"content":15740,"nodeType":74},{},[15741,15747],{"data":15742,"content":15743,"nodeType":582},{},[15744],{"data":15745,"marks":15746,"value":581,"nodeType":82},{},[],{"data":15748,"content":15749,"nodeType":87},{},[15750],{"data":15751,"marks":15752,"value":98,"nodeType":82},{},[],{"metadata":15754,"sys":15757,"fields":15762},{"tags":15755,"concepts":15756},[],[],{"space":15758,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15760,"publishedVersion":24,"revision":45,"locale":29},{"sys":15759},{"type":12,"linkType":13,"id":14},{"sys":15761},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15763},{"url":604,"details":15764,"fileName":610,"contentType":611},{"size":606,"image":15765},{"width":608,"height":609},{"sys":15767,"fields":15770},{"id":15768,"createdAt":15769},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":15771,"slug":15772,"articleIntro":-1,"category":15773},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[15774],{"metadata":15775,"sys":15778,"fields":15785},{"tags":15776,"concepts":15777},[],[],{"space":15779,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15781,"publishedVersion":560,"revision":24,"contentType":15783,"locale":29},{"sys":15780},{"type":12,"linkType":13,"id":14},{"sys":15782},{"id":21,"type":12,"linkType":22},{"sys":15784},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15786,"metaTitle":570,"metaDescription":571,"mainTitle":15787,"subtitle":589,"heroImage":15802,"ctaButton":612,"ctaLink":613},[569],{"data":15788,"content":15789,"nodeType":74},{},[15790,15796],{"data":15791,"content":15792,"nodeType":582},{},[15793],{"data":15794,"marks":15795,"value":581,"nodeType":82},{},[],{"data":15797,"content":15798,"nodeType":87},{},[15799],{"data":15800,"marks":15801,"value":98,"nodeType":82},{},[],{"metadata":15803,"sys":15806,"fields":15811},{"tags":15804,"concepts":15805},[],[],{"space":15807,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15809,"publishedVersion":24,"revision":45,"locale":29},{"sys":15808},{"type":12,"linkType":13,"id":14},{"sys":15810},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15812},{"url":604,"details":15813,"fileName":610,"contentType":611},{"size":606,"image":15814},{"width":608,"height":609},{"sys":15816,"fields":15819},{"id":15817,"createdAt":15818},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":15820,"slug":15821,"articleIntro":-1,"category":15822},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[15823],{"metadata":15824,"sys":15827,"fields":15834},{"tags":15825,"concepts":15826},[],[],{"space":15828,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15830,"publishedVersion":560,"revision":24,"contentType":15832,"locale":29},{"sys":15829},{"type":12,"linkType":13,"id":14},{"sys":15831},{"id":21,"type":12,"linkType":22},{"sys":15833},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15835,"metaTitle":570,"metaDescription":571,"mainTitle":15836,"subtitle":589,"heroImage":15851,"ctaButton":612,"ctaLink":613},[569],{"data":15837,"content":15838,"nodeType":74},{},[15839,15845],{"data":15840,"content":15841,"nodeType":582},{},[15842],{"data":15843,"marks":15844,"value":581,"nodeType":82},{},[],{"data":15846,"content":15847,"nodeType":87},{},[15848],{"data":15849,"marks":15850,"value":98,"nodeType":82},{},[],{"metadata":15852,"sys":15855,"fields":15860},{"tags":15853,"concepts":15854},[],[],{"space":15856,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15858,"publishedVersion":24,"revision":45,"locale":29},{"sys":15857},{"type":12,"linkType":13,"id":14},{"sys":15859},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15861},{"url":604,"details":15862,"fileName":610,"contentType":611},{"size":606,"image":15863},{"width":608,"height":609},{"sys":15865,"fields":15868},{"id":15866,"createdAt":15867},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":15869,"slug":15870,"articleIntro":-1,"category":15871},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[15872],{"metadata":15873,"sys":15876,"fields":15883},{"tags":15874,"concepts":15875},[],[],{"space":15877,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15879,"publishedVersion":560,"revision":24,"contentType":15881,"locale":29},{"sys":15878},{"type":12,"linkType":13,"id":14},{"sys":15880},{"id":21,"type":12,"linkType":22},{"sys":15882},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15884,"metaTitle":570,"metaDescription":571,"mainTitle":15885,"subtitle":589,"heroImage":15900,"ctaButton":612,"ctaLink":613},[569],{"data":15886,"content":15887,"nodeType":74},{},[15888,15894],{"data":15889,"content":15890,"nodeType":582},{},[15891],{"data":15892,"marks":15893,"value":581,"nodeType":82},{},[],{"data":15895,"content":15896,"nodeType":87},{},[15897],{"data":15898,"marks":15899,"value":98,"nodeType":82},{},[],{"metadata":15901,"sys":15904,"fields":15909},{"tags":15902,"concepts":15903},[],[],{"space":15905,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15907,"publishedVersion":24,"revision":45,"locale":29},{"sys":15906},{"type":12,"linkType":13,"id":14},{"sys":15908},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15910},{"url":604,"details":15911,"fileName":610,"contentType":611},{"size":606,"image":15912},{"width":608,"height":609},{"sys":15914,"fields":15917},{"id":15915,"createdAt":15916},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":15918,"slug":15919,"articleIntro":15918,"category":15920},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[15921],{"metadata":15922,"sys":15925,"fields":15932},{"tags":15923,"concepts":15924},[],[],{"space":15926,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15928,"publishedVersion":560,"revision":24,"contentType":15930,"locale":29},{"sys":15927},{"type":12,"linkType":13,"id":14},{"sys":15929},{"id":21,"type":12,"linkType":22},{"sys":15931},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15933,"metaTitle":570,"metaDescription":571,"mainTitle":15934,"subtitle":589,"heroImage":15949,"ctaButton":612,"ctaLink":613},[569],{"data":15935,"content":15936,"nodeType":74},{},[15937,15943],{"data":15938,"content":15939,"nodeType":582},{},[15940],{"data":15941,"marks":15942,"value":581,"nodeType":82},{},[],{"data":15944,"content":15945,"nodeType":87},{},[15946],{"data":15947,"marks":15948,"value":98,"nodeType":82},{},[],{"metadata":15950,"sys":15953,"fields":15958},{"tags":15951,"concepts":15952},[],[],{"space":15954,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":15956,"publishedVersion":24,"revision":45,"locale":29},{"sys":15955},{"type":12,"linkType":13,"id":14},{"sys":15957},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":15959},{"url":604,"details":15960,"fileName":610,"contentType":611},{"size":606,"image":15961},{"width":608,"height":609},{"sys":15963,"fields":15966},{"id":15964,"createdAt":15965},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":15967,"slug":15968,"articleIntro":-1,"category":15969},"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",[15970],{"metadata":15971,"sys":15974,"fields":15981},{"tags":15972,"concepts":15973},[],[],{"space":15975,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":15977,"publishedVersion":560,"revision":24,"contentType":15979,"locale":29},{"sys":15976},{"type":12,"linkType":13,"id":14},{"sys":15978},{"id":21,"type":12,"linkType":22},{"sys":15980},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":15982,"metaTitle":570,"metaDescription":571,"mainTitle":15983,"subtitle":589,"heroImage":15998,"ctaButton":612,"ctaLink":613},[569],{"data":15984,"content":15985,"nodeType":74},{},[15986,15992],{"data":15987,"content":15988,"nodeType":582},{},[15989],{"data":15990,"marks":15991,"value":581,"nodeType":82},{},[],{"data":15993,"content":15994,"nodeType":87},{},[15995],{"data":15996,"marks":15997,"value":98,"nodeType":82},{},[],{"metadata":15999,"sys":16002,"fields":16007},{"tags":16000,"concepts":16001},[],[],{"space":16003,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16005,"publishedVersion":24,"revision":45,"locale":29},{"sys":16004},{"type":12,"linkType":13,"id":14},{"sys":16006},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16008},{"url":604,"details":16009,"fileName":610,"contentType":611},{"size":606,"image":16010},{"width":608,"height":609},{"sys":16012,"fields":16015},{"id":16013,"createdAt":16014},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":16016,"slug":16017,"articleIntro":-1,"category":16018},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[16019],{"metadata":16020,"sys":16023,"fields":16030},{"tags":16021,"concepts":16022},[],[],{"space":16024,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16026,"publishedVersion":560,"revision":24,"contentType":16028,"locale":29},{"sys":16025},{"type":12,"linkType":13,"id":14},{"sys":16027},{"id":21,"type":12,"linkType":22},{"sys":16029},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16031,"metaTitle":570,"metaDescription":571,"mainTitle":16032,"subtitle":589,"heroImage":16047,"ctaButton":612,"ctaLink":613},[569],{"data":16033,"content":16034,"nodeType":74},{},[16035,16041],{"data":16036,"content":16037,"nodeType":582},{},[16038],{"data":16039,"marks":16040,"value":581,"nodeType":82},{},[],{"data":16042,"content":16043,"nodeType":87},{},[16044],{"data":16045,"marks":16046,"value":98,"nodeType":82},{},[],{"metadata":16048,"sys":16051,"fields":16056},{"tags":16049,"concepts":16050},[],[],{"space":16052,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16054,"publishedVersion":24,"revision":45,"locale":29},{"sys":16053},{"type":12,"linkType":13,"id":14},{"sys":16055},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16057},{"url":604,"details":16058,"fileName":610,"contentType":611},{"size":606,"image":16059},{"width":608,"height":609},{"sys":16061,"fields":16064},{"id":16062,"createdAt":16063},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":16065,"slug":16066,"articleIntro":16065,"category":16067},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[16068],{"metadata":16069,"sys":16072,"fields":16079},{"tags":16070,"concepts":16071},[],[],{"space":16073,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16075,"publishedVersion":560,"revision":24,"contentType":16077,"locale":29},{"sys":16074},{"type":12,"linkType":13,"id":14},{"sys":16076},{"id":21,"type":12,"linkType":22},{"sys":16078},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16080,"metaTitle":570,"metaDescription":571,"mainTitle":16081,"subtitle":589,"heroImage":16096,"ctaButton":612,"ctaLink":613},[569],{"data":16082,"content":16083,"nodeType":74},{},[16084,16090],{"data":16085,"content":16086,"nodeType":582},{},[16087],{"data":16088,"marks":16089,"value":581,"nodeType":82},{},[],{"data":16091,"content":16092,"nodeType":87},{},[16093],{"data":16094,"marks":16095,"value":98,"nodeType":82},{},[],{"metadata":16097,"sys":16100,"fields":16105},{"tags":16098,"concepts":16099},[],[],{"space":16101,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16103,"publishedVersion":24,"revision":45,"locale":29},{"sys":16102},{"type":12,"linkType":13,"id":14},{"sys":16104},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16106},{"url":604,"details":16107,"fileName":610,"contentType":611},{"size":606,"image":16108},{"width":608,"height":609},{"sys":16110,"fields":16113},{"id":16111,"createdAt":16112},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":16114,"slug":16115,"articleIntro":16114,"category":16116},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[16117],{"metadata":16118,"sys":16121,"fields":16128},{"tags":16119,"concepts":16120},[],[],{"space":16122,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16124,"publishedVersion":560,"revision":24,"contentType":16126,"locale":29},{"sys":16123},{"type":12,"linkType":13,"id":14},{"sys":16125},{"id":21,"type":12,"linkType":22},{"sys":16127},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16129,"metaTitle":570,"metaDescription":571,"mainTitle":16130,"subtitle":589,"heroImage":16145,"ctaButton":612,"ctaLink":613},[569],{"data":16131,"content":16132,"nodeType":74},{},[16133,16139],{"data":16134,"content":16135,"nodeType":582},{},[16136],{"data":16137,"marks":16138,"value":581,"nodeType":82},{},[],{"data":16140,"content":16141,"nodeType":87},{},[16142],{"data":16143,"marks":16144,"value":98,"nodeType":82},{},[],{"metadata":16146,"sys":16149,"fields":16154},{"tags":16147,"concepts":16148},[],[],{"space":16150,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16152,"publishedVersion":24,"revision":45,"locale":29},{"sys":16151},{"type":12,"linkType":13,"id":14},{"sys":16153},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16155},{"url":604,"details":16156,"fileName":610,"contentType":611},{"size":606,"image":16157},{"width":608,"height":609},{"sys":16159,"fields":16162},{"id":16160,"createdAt":16161},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":16163,"slug":16164,"articleIntro":16163,"category":16165},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[16166],{"metadata":16167,"sys":16170,"fields":16177},{"tags":16168,"concepts":16169},[],[],{"space":16171,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16173,"publishedVersion":560,"revision":24,"contentType":16175,"locale":29},{"sys":16172},{"type":12,"linkType":13,"id":14},{"sys":16174},{"id":21,"type":12,"linkType":22},{"sys":16176},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16178,"metaTitle":570,"metaDescription":571,"mainTitle":16179,"subtitle":589,"heroImage":16194,"ctaButton":612,"ctaLink":613},[569],{"data":16180,"content":16181,"nodeType":74},{},[16182,16188],{"data":16183,"content":16184,"nodeType":582},{},[16185],{"data":16186,"marks":16187,"value":581,"nodeType":82},{},[],{"data":16189,"content":16190,"nodeType":87},{},[16191],{"data":16192,"marks":16193,"value":98,"nodeType":82},{},[],{"metadata":16195,"sys":16198,"fields":16203},{"tags":16196,"concepts":16197},[],[],{"space":16199,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16201,"publishedVersion":24,"revision":45,"locale":29},{"sys":16200},{"type":12,"linkType":13,"id":14},{"sys":16202},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16204},{"url":604,"details":16205,"fileName":610,"contentType":611},{"size":606,"image":16206},{"width":608,"height":609},{"sys":16208,"fields":16211},{"id":16209,"createdAt":16210},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":16212,"slug":16213,"articleIntro":16212,"category":16214},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[16215],{"metadata":16216,"sys":16219,"fields":16226},{"tags":16217,"concepts":16218},[],[],{"space":16220,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16222,"publishedVersion":560,"revision":24,"contentType":16224,"locale":29},{"sys":16221},{"type":12,"linkType":13,"id":14},{"sys":16223},{"id":21,"type":12,"linkType":22},{"sys":16225},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16227,"metaTitle":570,"metaDescription":571,"mainTitle":16228,"subtitle":589,"heroImage":16243,"ctaButton":612,"ctaLink":613},[569],{"data":16229,"content":16230,"nodeType":74},{},[16231,16237],{"data":16232,"content":16233,"nodeType":582},{},[16234],{"data":16235,"marks":16236,"value":581,"nodeType":82},{},[],{"data":16238,"content":16239,"nodeType":87},{},[16240],{"data":16241,"marks":16242,"value":98,"nodeType":82},{},[],{"metadata":16244,"sys":16247,"fields":16252},{"tags":16245,"concepts":16246},[],[],{"space":16248,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16250,"publishedVersion":24,"revision":45,"locale":29},{"sys":16249},{"type":12,"linkType":13,"id":14},{"sys":16251},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16253},{"url":604,"details":16254,"fileName":610,"contentType":611},{"size":606,"image":16255},{"width":608,"height":609},{"sys":16257,"fields":16260},{"id":16258,"createdAt":16259},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":16261,"slug":16262,"articleIntro":16261,"category":16263},"Compte 2184 - Mobilier","compte-2184-mobilier",[16264],{"metadata":16265,"sys":16268,"fields":16275},{"tags":16266,"concepts":16267},[],[],{"space":16269,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16271,"publishedVersion":560,"revision":24,"contentType":16273,"locale":29},{"sys":16270},{"type":12,"linkType":13,"id":14},{"sys":16272},{"id":21,"type":12,"linkType":22},{"sys":16274},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16276,"metaTitle":570,"metaDescription":571,"mainTitle":16277,"subtitle":589,"heroImage":16292,"ctaButton":612,"ctaLink":613},[569],{"data":16278,"content":16279,"nodeType":74},{},[16280,16286],{"data":16281,"content":16282,"nodeType":582},{},[16283],{"data":16284,"marks":16285,"value":581,"nodeType":82},{},[],{"data":16287,"content":16288,"nodeType":87},{},[16289],{"data":16290,"marks":16291,"value":98,"nodeType":82},{},[],{"metadata":16293,"sys":16296,"fields":16301},{"tags":16294,"concepts":16295},[],[],{"space":16297,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16299,"publishedVersion":24,"revision":45,"locale":29},{"sys":16298},{"type":12,"linkType":13,"id":14},{"sys":16300},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16302},{"url":604,"details":16303,"fileName":610,"contentType":611},{"size":606,"image":16304},{"width":608,"height":609},{"sys":16306,"fields":16309},{"id":16307,"createdAt":16308},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":16310,"slug":16311,"articleIntro":16310,"category":16312},"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",[16313],{"metadata":16314,"sys":16317,"fields":16324},{"tags":16315,"concepts":16316},[],[],{"space":16318,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16320,"publishedVersion":560,"revision":24,"contentType":16322,"locale":29},{"sys":16319},{"type":12,"linkType":13,"id":14},{"sys":16321},{"id":21,"type":12,"linkType":22},{"sys":16323},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16325,"metaTitle":570,"metaDescription":571,"mainTitle":16326,"subtitle":589,"heroImage":16341,"ctaButton":612,"ctaLink":613},[569],{"data":16327,"content":16328,"nodeType":74},{},[16329,16335],{"data":16330,"content":16331,"nodeType":582},{},[16332],{"data":16333,"marks":16334,"value":581,"nodeType":82},{},[],{"data":16336,"content":16337,"nodeType":87},{},[16338],{"data":16339,"marks":16340,"value":98,"nodeType":82},{},[],{"metadata":16342,"sys":16345,"fields":16350},{"tags":16343,"concepts":16344},[],[],{"space":16346,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16348,"publishedVersion":24,"revision":45,"locale":29},{"sys":16347},{"type":12,"linkType":13,"id":14},{"sys":16349},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16351},{"url":604,"details":16352,"fileName":610,"contentType":611},{"size":606,"image":16353},{"width":608,"height":609},{"sys":16355,"fields":16358},{"id":16356,"createdAt":16357},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":16359,"slug":16360,"articleIntro":16359,"category":16361},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[16362],{"metadata":16363,"sys":16366,"fields":16373},{"tags":16364,"concepts":16365},[],[],{"space":16367,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16369,"publishedVersion":560,"revision":24,"contentType":16371,"locale":29},{"sys":16368},{"type":12,"linkType":13,"id":14},{"sys":16370},{"id":21,"type":12,"linkType":22},{"sys":16372},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16374,"metaTitle":570,"metaDescription":571,"mainTitle":16375,"subtitle":589,"heroImage":16390,"ctaButton":612,"ctaLink":613},[569],{"data":16376,"content":16377,"nodeType":74},{},[16378,16384],{"data":16379,"content":16380,"nodeType":582},{},[16381],{"data":16382,"marks":16383,"value":581,"nodeType":82},{},[],{"data":16385,"content":16386,"nodeType":87},{},[16387],{"data":16388,"marks":16389,"value":98,"nodeType":82},{},[],{"metadata":16391,"sys":16394,"fields":16399},{"tags":16392,"concepts":16393},[],[],{"space":16395,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16397,"publishedVersion":24,"revision":45,"locale":29},{"sys":16396},{"type":12,"linkType":13,"id":14},{"sys":16398},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16400},{"url":604,"details":16401,"fileName":610,"contentType":611},{"size":606,"image":16402},{"width":608,"height":609},{"sys":16404,"fields":16407},{"id":16405,"createdAt":16406},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":16408,"slug":16409,"articleIntro":16408,"category":16410},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[16411],{"metadata":16412,"sys":16415,"fields":16422},{"tags":16413,"concepts":16414},[],[],{"space":16416,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16418,"publishedVersion":560,"revision":24,"contentType":16420,"locale":29},{"sys":16417},{"type":12,"linkType":13,"id":14},{"sys":16419},{"id":21,"type":12,"linkType":22},{"sys":16421},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16423,"metaTitle":570,"metaDescription":571,"mainTitle":16424,"subtitle":589,"heroImage":16439,"ctaButton":612,"ctaLink":613},[569],{"data":16425,"content":16426,"nodeType":74},{},[16427,16433],{"data":16428,"content":16429,"nodeType":582},{},[16430],{"data":16431,"marks":16432,"value":581,"nodeType":82},{},[],{"data":16434,"content":16435,"nodeType":87},{},[16436],{"data":16437,"marks":16438,"value":98,"nodeType":82},{},[],{"metadata":16440,"sys":16443,"fields":16448},{"tags":16441,"concepts":16442},[],[],{"space":16444,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16446,"publishedVersion":24,"revision":45,"locale":29},{"sys":16445},{"type":12,"linkType":13,"id":14},{"sys":16447},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16449},{"url":604,"details":16450,"fileName":610,"contentType":611},{"size":606,"image":16451},{"width":608,"height":609},{"sys":16453,"fields":16456},{"id":16454,"createdAt":16455},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":16457,"slug":16458,"articleIntro":-1,"category":16459},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[16460],{"metadata":16461,"sys":16464,"fields":16471},{"tags":16462,"concepts":16463},[],[],{"space":16465,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16467,"publishedVersion":560,"revision":24,"contentType":16469,"locale":29},{"sys":16466},{"type":12,"linkType":13,"id":14},{"sys":16468},{"id":21,"type":12,"linkType":22},{"sys":16470},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16472,"metaTitle":570,"metaDescription":571,"mainTitle":16473,"subtitle":589,"heroImage":16488,"ctaButton":612,"ctaLink":613},[569],{"data":16474,"content":16475,"nodeType":74},{},[16476,16482],{"data":16477,"content":16478,"nodeType":582},{},[16479],{"data":16480,"marks":16481,"value":581,"nodeType":82},{},[],{"data":16483,"content":16484,"nodeType":87},{},[16485],{"data":16486,"marks":16487,"value":98,"nodeType":82},{},[],{"metadata":16489,"sys":16492,"fields":16497},{"tags":16490,"concepts":16491},[],[],{"space":16493,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16495,"publishedVersion":24,"revision":45,"locale":29},{"sys":16494},{"type":12,"linkType":13,"id":14},{"sys":16496},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16498},{"url":604,"details":16499,"fileName":610,"contentType":611},{"size":606,"image":16500},{"width":608,"height":609},{"sys":16502,"fields":16505},{"id":16503,"createdAt":16504},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":16506,"slug":16507,"articleIntro":-1,"category":16508},"Compte 71 - Production stockée","compte-71-production-stockee",[16509],{"metadata":16510,"sys":16513,"fields":16520},{"tags":16511,"concepts":16512},[],[],{"space":16514,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16516,"publishedVersion":560,"revision":24,"contentType":16518,"locale":29},{"sys":16515},{"type":12,"linkType":13,"id":14},{"sys":16517},{"id":21,"type":12,"linkType":22},{"sys":16519},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16521,"metaTitle":570,"metaDescription":571,"mainTitle":16522,"subtitle":589,"heroImage":16537,"ctaButton":612,"ctaLink":613},[569],{"data":16523,"content":16524,"nodeType":74},{},[16525,16531],{"data":16526,"content":16527,"nodeType":582},{},[16528],{"data":16529,"marks":16530,"value":581,"nodeType":82},{},[],{"data":16532,"content":16533,"nodeType":87},{},[16534],{"data":16535,"marks":16536,"value":98,"nodeType":82},{},[],{"metadata":16538,"sys":16541,"fields":16546},{"tags":16539,"concepts":16540},[],[],{"space":16542,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16544,"publishedVersion":24,"revision":45,"locale":29},{"sys":16543},{"type":12,"linkType":13,"id":14},{"sys":16545},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16547},{"url":604,"details":16548,"fileName":610,"contentType":611},{"size":606,"image":16549},{"width":608,"height":609},{"sys":16551,"fields":16554},{"id":16552,"createdAt":16553},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":16555,"slug":16556,"articleIntro":-1,"category":16557},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[16558],{"metadata":16559,"sys":16562,"fields":16569},{"tags":16560,"concepts":16561},[],[],{"space":16563,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16565,"publishedVersion":560,"revision":24,"contentType":16567,"locale":29},{"sys":16564},{"type":12,"linkType":13,"id":14},{"sys":16566},{"id":21,"type":12,"linkType":22},{"sys":16568},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16570,"metaTitle":570,"metaDescription":571,"mainTitle":16571,"subtitle":589,"heroImage":16586,"ctaButton":612,"ctaLink":613},[569],{"data":16572,"content":16573,"nodeType":74},{},[16574,16580],{"data":16575,"content":16576,"nodeType":582},{},[16577],{"data":16578,"marks":16579,"value":581,"nodeType":82},{},[],{"data":16581,"content":16582,"nodeType":87},{},[16583],{"data":16584,"marks":16585,"value":98,"nodeType":82},{},[],{"metadata":16587,"sys":16590,"fields":16595},{"tags":16588,"concepts":16589},[],[],{"space":16591,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16593,"publishedVersion":24,"revision":45,"locale":29},{"sys":16592},{"type":12,"linkType":13,"id":14},{"sys":16594},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16596},{"url":604,"details":16597,"fileName":610,"contentType":611},{"size":606,"image":16598},{"width":608,"height":609},{"sys":16600,"fields":16603},{"id":16601,"createdAt":16602},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":16604,"slug":16605,"articleIntro":-1,"category":16606},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[16607],{"metadata":16608,"sys":16611,"fields":16618},{"tags":16609,"concepts":16610},[],[],{"space":16612,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16614,"publishedVersion":560,"revision":24,"contentType":16616,"locale":29},{"sys":16613},{"type":12,"linkType":13,"id":14},{"sys":16615},{"id":21,"type":12,"linkType":22},{"sys":16617},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16619,"metaTitle":570,"metaDescription":571,"mainTitle":16620,"subtitle":589,"heroImage":16635,"ctaButton":612,"ctaLink":613},[569],{"data":16621,"content":16622,"nodeType":74},{},[16623,16629],{"data":16624,"content":16625,"nodeType":582},{},[16626],{"data":16627,"marks":16628,"value":581,"nodeType":82},{},[],{"data":16630,"content":16631,"nodeType":87},{},[16632],{"data":16633,"marks":16634,"value":98,"nodeType":82},{},[],{"metadata":16636,"sys":16639,"fields":16644},{"tags":16637,"concepts":16638},[],[],{"space":16640,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16642,"publishedVersion":24,"revision":45,"locale":29},{"sys":16641},{"type":12,"linkType":13,"id":14},{"sys":16643},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16645},{"url":604,"details":16646,"fileName":610,"contentType":611},{"size":606,"image":16647},{"width":608,"height":609},{"sys":16649,"fields":16652},{"id":16650,"createdAt":16651},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":16653,"slug":16654,"articleIntro":16653,"category":16655},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[16656],{"metadata":16657,"sys":16660,"fields":16667},{"tags":16658,"concepts":16659},[],[],{"space":16661,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16663,"publishedVersion":560,"revision":24,"contentType":16665,"locale":29},{"sys":16662},{"type":12,"linkType":13,"id":14},{"sys":16664},{"id":21,"type":12,"linkType":22},{"sys":16666},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16668,"metaTitle":570,"metaDescription":571,"mainTitle":16669,"subtitle":589,"heroImage":16684,"ctaButton":612,"ctaLink":613},[569],{"data":16670,"content":16671,"nodeType":74},{},[16672,16678],{"data":16673,"content":16674,"nodeType":582},{},[16675],{"data":16676,"marks":16677,"value":581,"nodeType":82},{},[],{"data":16679,"content":16680,"nodeType":87},{},[16681],{"data":16682,"marks":16683,"value":98,"nodeType":82},{},[],{"metadata":16685,"sys":16688,"fields":16693},{"tags":16686,"concepts":16687},[],[],{"space":16689,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16691,"publishedVersion":24,"revision":45,"locale":29},{"sys":16690},{"type":12,"linkType":13,"id":14},{"sys":16692},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16694},{"url":604,"details":16695,"fileName":610,"contentType":611},{"size":606,"image":16696},{"width":608,"height":609},{"sys":16698,"fields":16701},{"id":16699,"createdAt":16700},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":16702,"slug":16703,"articleIntro":16702,"category":16704},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[16705],{"metadata":16706,"sys":16709,"fields":16716},{"tags":16707,"concepts":16708},[],[],{"space":16710,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16712,"publishedVersion":560,"revision":24,"contentType":16714,"locale":29},{"sys":16711},{"type":12,"linkType":13,"id":14},{"sys":16713},{"id":21,"type":12,"linkType":22},{"sys":16715},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16717,"metaTitle":570,"metaDescription":571,"mainTitle":16718,"subtitle":589,"heroImage":16733,"ctaButton":612,"ctaLink":613},[569],{"data":16719,"content":16720,"nodeType":74},{},[16721,16727],{"data":16722,"content":16723,"nodeType":582},{},[16724],{"data":16725,"marks":16726,"value":581,"nodeType":82},{},[],{"data":16728,"content":16729,"nodeType":87},{},[16730],{"data":16731,"marks":16732,"value":98,"nodeType":82},{},[],{"metadata":16734,"sys":16737,"fields":16742},{"tags":16735,"concepts":16736},[],[],{"space":16738,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16740,"publishedVersion":24,"revision":45,"locale":29},{"sys":16739},{"type":12,"linkType":13,"id":14},{"sys":16741},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16743},{"url":604,"details":16744,"fileName":610,"contentType":611},{"size":606,"image":16745},{"width":608,"height":609},{"sys":16747,"fields":16750},{"id":16748,"createdAt":16749},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":16751,"slug":16752,"articleIntro":16751,"category":16753},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[16754],{"metadata":16755,"sys":16758,"fields":16765},{"tags":16756,"concepts":16757},[],[],{"space":16759,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16761,"publishedVersion":560,"revision":24,"contentType":16763,"locale":29},{"sys":16760},{"type":12,"linkType":13,"id":14},{"sys":16762},{"id":21,"type":12,"linkType":22},{"sys":16764},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16766,"metaTitle":570,"metaDescription":571,"mainTitle":16767,"subtitle":589,"heroImage":16782,"ctaButton":612,"ctaLink":613},[569],{"data":16768,"content":16769,"nodeType":74},{},[16770,16776],{"data":16771,"content":16772,"nodeType":582},{},[16773],{"data":16774,"marks":16775,"value":581,"nodeType":82},{},[],{"data":16777,"content":16778,"nodeType":87},{},[16779],{"data":16780,"marks":16781,"value":98,"nodeType":82},{},[],{"metadata":16783,"sys":16786,"fields":16791},{"tags":16784,"concepts":16785},[],[],{"space":16787,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16789,"publishedVersion":24,"revision":45,"locale":29},{"sys":16788},{"type":12,"linkType":13,"id":14},{"sys":16790},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16792},{"url":604,"details":16793,"fileName":610,"contentType":611},{"size":606,"image":16794},{"width":608,"height":609},{"sys":16796,"fields":16799},{"id":16797,"createdAt":16798},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":16800,"slug":16801,"articleIntro":-1,"category":16802},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[16803],{"metadata":16804,"sys":16807,"fields":16814},{"tags":16805,"concepts":16806},[],[],{"space":16808,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16810,"publishedVersion":560,"revision":24,"contentType":16812,"locale":29},{"sys":16809},{"type":12,"linkType":13,"id":14},{"sys":16811},{"id":21,"type":12,"linkType":22},{"sys":16813},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16815,"metaTitle":570,"metaDescription":571,"mainTitle":16816,"subtitle":589,"heroImage":16831,"ctaButton":612,"ctaLink":613},[569],{"data":16817,"content":16818,"nodeType":74},{},[16819,16825],{"data":16820,"content":16821,"nodeType":582},{},[16822],{"data":16823,"marks":16824,"value":581,"nodeType":82},{},[],{"data":16826,"content":16827,"nodeType":87},{},[16828],{"data":16829,"marks":16830,"value":98,"nodeType":82},{},[],{"metadata":16832,"sys":16835,"fields":16840},{"tags":16833,"concepts":16834},[],[],{"space":16836,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16838,"publishedVersion":24,"revision":45,"locale":29},{"sys":16837},{"type":12,"linkType":13,"id":14},{"sys":16839},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16841},{"url":604,"details":16842,"fileName":610,"contentType":611},{"size":606,"image":16843},{"width":608,"height":609},{"sys":16845,"fields":16848},{"id":16846,"createdAt":16847},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":16849,"slug":16850,"articleIntro":16849,"category":16851},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[16852],{"metadata":16853,"sys":16856,"fields":16863},{"tags":16854,"concepts":16855},[],[],{"space":16857,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16859,"publishedVersion":560,"revision":24,"contentType":16861,"locale":29},{"sys":16858},{"type":12,"linkType":13,"id":14},{"sys":16860},{"id":21,"type":12,"linkType":22},{"sys":16862},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16864,"metaTitle":570,"metaDescription":571,"mainTitle":16865,"subtitle":589,"heroImage":16880,"ctaButton":612,"ctaLink":613},[569],{"data":16866,"content":16867,"nodeType":74},{},[16868,16874],{"data":16869,"content":16870,"nodeType":582},{},[16871],{"data":16872,"marks":16873,"value":581,"nodeType":82},{},[],{"data":16875,"content":16876,"nodeType":87},{},[16877],{"data":16878,"marks":16879,"value":98,"nodeType":82},{},[],{"metadata":16881,"sys":16884,"fields":16889},{"tags":16882,"concepts":16883},[],[],{"space":16885,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16887,"publishedVersion":24,"revision":45,"locale":29},{"sys":16886},{"type":12,"linkType":13,"id":14},{"sys":16888},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16890},{"url":604,"details":16891,"fileName":610,"contentType":611},{"size":606,"image":16892},{"width":608,"height":609},{"sys":16894,"fields":16897},{"id":16895,"createdAt":16896},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":16898,"slug":16899,"articleIntro":16898,"category":16900},"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",[16901],{"metadata":16902,"sys":16905,"fields":16912},{"tags":16903,"concepts":16904},[],[],{"space":16906,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16908,"publishedVersion":560,"revision":24,"contentType":16910,"locale":29},{"sys":16907},{"type":12,"linkType":13,"id":14},{"sys":16909},{"id":21,"type":12,"linkType":22},{"sys":16911},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16913,"metaTitle":570,"metaDescription":571,"mainTitle":16914,"subtitle":589,"heroImage":16929,"ctaButton":612,"ctaLink":613},[569],{"data":16915,"content":16916,"nodeType":74},{},[16917,16923],{"data":16918,"content":16919,"nodeType":582},{},[16920],{"data":16921,"marks":16922,"value":581,"nodeType":82},{},[],{"data":16924,"content":16925,"nodeType":87},{},[16926],{"data":16927,"marks":16928,"value":98,"nodeType":82},{},[],{"metadata":16930,"sys":16933,"fields":16938},{"tags":16931,"concepts":16932},[],[],{"space":16934,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16936,"publishedVersion":24,"revision":45,"locale":29},{"sys":16935},{"type":12,"linkType":13,"id":14},{"sys":16937},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16939},{"url":604,"details":16940,"fileName":610,"contentType":611},{"size":606,"image":16941},{"width":608,"height":609},{"sys":16943,"fields":16946},{"id":16944,"createdAt":16945},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":16947,"slug":16948,"articleIntro":16947,"category":16949},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[16950],{"metadata":16951,"sys":16954,"fields":16961},{"tags":16952,"concepts":16953},[],[],{"space":16955,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":16957,"publishedVersion":560,"revision":24,"contentType":16959,"locale":29},{"sys":16956},{"type":12,"linkType":13,"id":14},{"sys":16958},{"id":21,"type":12,"linkType":22},{"sys":16960},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":16962,"metaTitle":570,"metaDescription":571,"mainTitle":16963,"subtitle":589,"heroImage":16978,"ctaButton":612,"ctaLink":613},[569],{"data":16964,"content":16965,"nodeType":74},{},[16966,16972],{"data":16967,"content":16968,"nodeType":582},{},[16969],{"data":16970,"marks":16971,"value":581,"nodeType":82},{},[],{"data":16973,"content":16974,"nodeType":87},{},[16975],{"data":16976,"marks":16977,"value":98,"nodeType":82},{},[],{"metadata":16979,"sys":16982,"fields":16987},{"tags":16980,"concepts":16981},[],[],{"space":16983,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":16985,"publishedVersion":24,"revision":45,"locale":29},{"sys":16984},{"type":12,"linkType":13,"id":14},{"sys":16986},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":16988},{"url":604,"details":16989,"fileName":610,"contentType":611},{"size":606,"image":16990},{"width":608,"height":609},{"sys":16992,"fields":16995},{"id":16993,"createdAt":16994},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":16996,"slug":16997,"articleIntro":16996,"category":16998},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[16999],{"metadata":17000,"sys":17003,"fields":17010},{"tags":17001,"concepts":17002},[],[],{"space":17004,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17006,"publishedVersion":560,"revision":24,"contentType":17008,"locale":29},{"sys":17005},{"type":12,"linkType":13,"id":14},{"sys":17007},{"id":21,"type":12,"linkType":22},{"sys":17009},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17011,"metaTitle":570,"metaDescription":571,"mainTitle":17012,"subtitle":589,"heroImage":17027,"ctaButton":612,"ctaLink":613},[569],{"data":17013,"content":17014,"nodeType":74},{},[17015,17021],{"data":17016,"content":17017,"nodeType":582},{},[17018],{"data":17019,"marks":17020,"value":581,"nodeType":82},{},[],{"data":17022,"content":17023,"nodeType":87},{},[17024],{"data":17025,"marks":17026,"value":98,"nodeType":82},{},[],{"metadata":17028,"sys":17031,"fields":17036},{"tags":17029,"concepts":17030},[],[],{"space":17032,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17034,"publishedVersion":24,"revision":45,"locale":29},{"sys":17033},{"type":12,"linkType":13,"id":14},{"sys":17035},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17037},{"url":604,"details":17038,"fileName":610,"contentType":611},{"size":606,"image":17039},{"width":608,"height":609},{"sys":17041,"fields":17044},{"id":17042,"createdAt":17043},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":17045,"slug":17046,"articleIntro":-1,"category":17047},"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",[17048],{"metadata":17049,"sys":17052,"fields":17059},{"tags":17050,"concepts":17051},[],[],{"space":17053,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17055,"publishedVersion":560,"revision":24,"contentType":17057,"locale":29},{"sys":17054},{"type":12,"linkType":13,"id":14},{"sys":17056},{"id":21,"type":12,"linkType":22},{"sys":17058},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17060,"metaTitle":570,"metaDescription":571,"mainTitle":17061,"subtitle":589,"heroImage":17076,"ctaButton":612,"ctaLink":613},[569],{"data":17062,"content":17063,"nodeType":74},{},[17064,17070],{"data":17065,"content":17066,"nodeType":582},{},[17067],{"data":17068,"marks":17069,"value":581,"nodeType":82},{},[],{"data":17071,"content":17072,"nodeType":87},{},[17073],{"data":17074,"marks":17075,"value":98,"nodeType":82},{},[],{"metadata":17077,"sys":17080,"fields":17085},{"tags":17078,"concepts":17079},[],[],{"space":17081,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17083,"publishedVersion":24,"revision":45,"locale":29},{"sys":17082},{"type":12,"linkType":13,"id":14},{"sys":17084},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17086},{"url":604,"details":17087,"fileName":610,"contentType":611},{"size":606,"image":17088},{"width":608,"height":609},{"sys":17090,"fields":17093},{"id":17091,"createdAt":17092},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":17094,"slug":17095,"articleIntro":-1,"category":17096},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[17097],{"metadata":17098,"sys":17101,"fields":17108},{"tags":17099,"concepts":17100},[],[],{"space":17102,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17104,"publishedVersion":560,"revision":24,"contentType":17106,"locale":29},{"sys":17103},{"type":12,"linkType":13,"id":14},{"sys":17105},{"id":21,"type":12,"linkType":22},{"sys":17107},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17109,"metaTitle":570,"metaDescription":571,"mainTitle":17110,"subtitle":589,"heroImage":17125,"ctaButton":612,"ctaLink":613},[569],{"data":17111,"content":17112,"nodeType":74},{},[17113,17119],{"data":17114,"content":17115,"nodeType":582},{},[17116],{"data":17117,"marks":17118,"value":581,"nodeType":82},{},[],{"data":17120,"content":17121,"nodeType":87},{},[17122],{"data":17123,"marks":17124,"value":98,"nodeType":82},{},[],{"metadata":17126,"sys":17129,"fields":17134},{"tags":17127,"concepts":17128},[],[],{"space":17130,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17132,"publishedVersion":24,"revision":45,"locale":29},{"sys":17131},{"type":12,"linkType":13,"id":14},{"sys":17133},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17135},{"url":604,"details":17136,"fileName":610,"contentType":611},{"size":606,"image":17137},{"width":608,"height":609},{"sys":17139,"fields":17142},{"id":17140,"createdAt":17141},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":17143,"slug":17144,"articleIntro":17143,"category":17145},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[17146],{"metadata":17147,"sys":17150,"fields":17157},{"tags":17148,"concepts":17149},[],[],{"space":17151,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17153,"publishedVersion":560,"revision":24,"contentType":17155,"locale":29},{"sys":17152},{"type":12,"linkType":13,"id":14},{"sys":17154},{"id":21,"type":12,"linkType":22},{"sys":17156},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17158,"metaTitle":570,"metaDescription":571,"mainTitle":17159,"subtitle":589,"heroImage":17174,"ctaButton":612,"ctaLink":613},[569],{"data":17160,"content":17161,"nodeType":74},{},[17162,17168],{"data":17163,"content":17164,"nodeType":582},{},[17165],{"data":17166,"marks":17167,"value":581,"nodeType":82},{},[],{"data":17169,"content":17170,"nodeType":87},{},[17171],{"data":17172,"marks":17173,"value":98,"nodeType":82},{},[],{"metadata":17175,"sys":17178,"fields":17183},{"tags":17176,"concepts":17177},[],[],{"space":17179,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17181,"publishedVersion":24,"revision":45,"locale":29},{"sys":17180},{"type":12,"linkType":13,"id":14},{"sys":17182},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17184},{"url":604,"details":17185,"fileName":610,"contentType":611},{"size":606,"image":17186},{"width":608,"height":609},{"sys":17188,"fields":17191},{"id":17189,"createdAt":17190},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":17192,"slug":17193,"articleIntro":17192,"category":17194},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[17195],{"metadata":17196,"sys":17199,"fields":17206},{"tags":17197,"concepts":17198},[],[],{"space":17200,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17202,"publishedVersion":560,"revision":24,"contentType":17204,"locale":29},{"sys":17201},{"type":12,"linkType":13,"id":14},{"sys":17203},{"id":21,"type":12,"linkType":22},{"sys":17205},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17207,"metaTitle":570,"metaDescription":571,"mainTitle":17208,"subtitle":589,"heroImage":17223,"ctaButton":612,"ctaLink":613},[569],{"data":17209,"content":17210,"nodeType":74},{},[17211,17217],{"data":17212,"content":17213,"nodeType":582},{},[17214],{"data":17215,"marks":17216,"value":581,"nodeType":82},{},[],{"data":17218,"content":17219,"nodeType":87},{},[17220],{"data":17221,"marks":17222,"value":98,"nodeType":82},{},[],{"metadata":17224,"sys":17227,"fields":17232},{"tags":17225,"concepts":17226},[],[],{"space":17228,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17230,"publishedVersion":24,"revision":45,"locale":29},{"sys":17229},{"type":12,"linkType":13,"id":14},{"sys":17231},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17233},{"url":604,"details":17234,"fileName":610,"contentType":611},{"size":606,"image":17235},{"width":608,"height":609},{"sys":17237,"fields":17240},{"id":17238,"createdAt":17239},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":17241,"slug":17242,"articleIntro":17241,"category":17243},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[17244],{"metadata":17245,"sys":17248,"fields":17255},{"tags":17246,"concepts":17247},[],[],{"space":17249,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17251,"publishedVersion":560,"revision":24,"contentType":17253,"locale":29},{"sys":17250},{"type":12,"linkType":13,"id":14},{"sys":17252},{"id":21,"type":12,"linkType":22},{"sys":17254},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17256,"metaTitle":570,"metaDescription":571,"mainTitle":17257,"subtitle":589,"heroImage":17272,"ctaButton":612,"ctaLink":613},[569],{"data":17258,"content":17259,"nodeType":74},{},[17260,17266],{"data":17261,"content":17262,"nodeType":582},{},[17263],{"data":17264,"marks":17265,"value":581,"nodeType":82},{},[],{"data":17267,"content":17268,"nodeType":87},{},[17269],{"data":17270,"marks":17271,"value":98,"nodeType":82},{},[],{"metadata":17273,"sys":17276,"fields":17281},{"tags":17274,"concepts":17275},[],[],{"space":17277,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17279,"publishedVersion":24,"revision":45,"locale":29},{"sys":17278},{"type":12,"linkType":13,"id":14},{"sys":17280},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17282},{"url":604,"details":17283,"fileName":610,"contentType":611},{"size":606,"image":17284},{"width":608,"height":609},{"sys":17286,"fields":17289},{"id":17287,"createdAt":17288},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":17290,"slug":17291,"articleIntro":17290,"category":17292},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[17293],{"metadata":17294,"sys":17297,"fields":17304},{"tags":17295,"concepts":17296},[],[],{"space":17298,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17300,"publishedVersion":560,"revision":24,"contentType":17302,"locale":29},{"sys":17299},{"type":12,"linkType":13,"id":14},{"sys":17301},{"id":21,"type":12,"linkType":22},{"sys":17303},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17305,"metaTitle":570,"metaDescription":571,"mainTitle":17306,"subtitle":589,"heroImage":17321,"ctaButton":612,"ctaLink":613},[569],{"data":17307,"content":17308,"nodeType":74},{},[17309,17315],{"data":17310,"content":17311,"nodeType":582},{},[17312],{"data":17313,"marks":17314,"value":581,"nodeType":82},{},[],{"data":17316,"content":17317,"nodeType":87},{},[17318],{"data":17319,"marks":17320,"value":98,"nodeType":82},{},[],{"metadata":17322,"sys":17325,"fields":17330},{"tags":17323,"concepts":17324},[],[],{"space":17326,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17328,"publishedVersion":24,"revision":45,"locale":29},{"sys":17327},{"type":12,"linkType":13,"id":14},{"sys":17329},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17331},{"url":604,"details":17332,"fileName":610,"contentType":611},{"size":606,"image":17333},{"width":608,"height":609},{"sys":17335,"fields":17337},{"id":17336,"createdAt":4981},"2faZxRvPQhG6UiwkwOCQNY",{"title":17338,"slug":17339,"articleIntro":17338,"category":17340},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[17341],{"metadata":17342,"sys":17345,"fields":17352},{"tags":17343,"concepts":17344},[],[],{"space":17346,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17348,"publishedVersion":560,"revision":24,"contentType":17350,"locale":29},{"sys":17347},{"type":12,"linkType":13,"id":14},{"sys":17349},{"id":21,"type":12,"linkType":22},{"sys":17351},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17353,"metaTitle":570,"metaDescription":571,"mainTitle":17354,"subtitle":589,"heroImage":17369,"ctaButton":612,"ctaLink":613},[569],{"data":17355,"content":17356,"nodeType":74},{},[17357,17363],{"data":17358,"content":17359,"nodeType":582},{},[17360],{"data":17361,"marks":17362,"value":581,"nodeType":82},{},[],{"data":17364,"content":17365,"nodeType":87},{},[17366],{"data":17367,"marks":17368,"value":98,"nodeType":82},{},[],{"metadata":17370,"sys":17373,"fields":17378},{"tags":17371,"concepts":17372},[],[],{"space":17374,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17376,"publishedVersion":24,"revision":45,"locale":29},{"sys":17375},{"type":12,"linkType":13,"id":14},{"sys":17377},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17379},{"url":604,"details":17380,"fileName":610,"contentType":611},{"size":606,"image":17381},{"width":608,"height":609},{"sys":17383,"fields":17386},{"id":17384,"createdAt":17385},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":17387,"slug":17388,"articleIntro":17387,"category":17389},"506 - Obligations","compte-506-obligations",[17390],{"metadata":17391,"sys":17394,"fields":17401},{"tags":17392,"concepts":17393},[],[],{"space":17395,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17397,"publishedVersion":560,"revision":24,"contentType":17399,"locale":29},{"sys":17396},{"type":12,"linkType":13,"id":14},{"sys":17398},{"id":21,"type":12,"linkType":22},{"sys":17400},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17402,"metaTitle":570,"metaDescription":571,"mainTitle":17403,"subtitle":589,"heroImage":17418,"ctaButton":612,"ctaLink":613},[569],{"data":17404,"content":17405,"nodeType":74},{},[17406,17412],{"data":17407,"content":17408,"nodeType":582},{},[17409],{"data":17410,"marks":17411,"value":581,"nodeType":82},{},[],{"data":17413,"content":17414,"nodeType":87},{},[17415],{"data":17416,"marks":17417,"value":98,"nodeType":82},{},[],{"metadata":17419,"sys":17422,"fields":17427},{"tags":17420,"concepts":17421},[],[],{"space":17423,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17425,"publishedVersion":24,"revision":45,"locale":29},{"sys":17424},{"type":12,"linkType":13,"id":14},{"sys":17426},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17428},{"url":604,"details":17429,"fileName":610,"contentType":611},{"size":606,"image":17430},{"width":608,"height":609},{"sys":17432,"fields":17435},{"id":17433,"createdAt":17434},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":17436,"slug":17437,"articleIntro":17436,"category":17438},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[17439],{"metadata":17440,"sys":17443,"fields":17450},{"tags":17441,"concepts":17442},[],[],{"space":17444,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17446,"publishedVersion":560,"revision":24,"contentType":17448,"locale":29},{"sys":17445},{"type":12,"linkType":13,"id":14},{"sys":17447},{"id":21,"type":12,"linkType":22},{"sys":17449},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17451,"metaTitle":570,"metaDescription":571,"mainTitle":17452,"subtitle":589,"heroImage":17467,"ctaButton":612,"ctaLink":613},[569],{"data":17453,"content":17454,"nodeType":74},{},[17455,17461],{"data":17456,"content":17457,"nodeType":582},{},[17458],{"data":17459,"marks":17460,"value":581,"nodeType":82},{},[],{"data":17462,"content":17463,"nodeType":87},{},[17464],{"data":17465,"marks":17466,"value":98,"nodeType":82},{},[],{"metadata":17468,"sys":17471,"fields":17476},{"tags":17469,"concepts":17470},[],[],{"space":17472,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17474,"publishedVersion":24,"revision":45,"locale":29},{"sys":17473},{"type":12,"linkType":13,"id":14},{"sys":17475},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17477},{"url":604,"details":17478,"fileName":610,"contentType":611},{"size":606,"image":17479},{"width":608,"height":609},{"sys":17481,"fields":17484},{"id":17482,"createdAt":17483},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":17485,"slug":17486,"articleIntro":17485,"category":17487},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[17488],{"metadata":17489,"sys":17492,"fields":17499},{"tags":17490,"concepts":17491},[],[],{"space":17493,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17495,"publishedVersion":560,"revision":24,"contentType":17497,"locale":29},{"sys":17494},{"type":12,"linkType":13,"id":14},{"sys":17496},{"id":21,"type":12,"linkType":22},{"sys":17498},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17500,"metaTitle":570,"metaDescription":571,"mainTitle":17501,"subtitle":589,"heroImage":17516,"ctaButton":612,"ctaLink":613},[569],{"data":17502,"content":17503,"nodeType":74},{},[17504,17510],{"data":17505,"content":17506,"nodeType":582},{},[17507],{"data":17508,"marks":17509,"value":581,"nodeType":82},{},[],{"data":17511,"content":17512,"nodeType":87},{},[17513],{"data":17514,"marks":17515,"value":98,"nodeType":82},{},[],{"metadata":17517,"sys":17520,"fields":17525},{"tags":17518,"concepts":17519},[],[],{"space":17521,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17523,"publishedVersion":24,"revision":45,"locale":29},{"sys":17522},{"type":12,"linkType":13,"id":14},{"sys":17524},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17526},{"url":604,"details":17527,"fileName":610,"contentType":611},{"size":606,"image":17528},{"width":608,"height":609},{"sys":17530,"fields":17533},{"id":17531,"createdAt":17532},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":17534,"slug":17535,"articleIntro":17534,"category":17536},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[17537],{"metadata":17538,"sys":17541,"fields":17548},{"tags":17539,"concepts":17540},[],[],{"space":17542,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17544,"publishedVersion":560,"revision":24,"contentType":17546,"locale":29},{"sys":17543},{"type":12,"linkType":13,"id":14},{"sys":17545},{"id":21,"type":12,"linkType":22},{"sys":17547},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17549,"metaTitle":570,"metaDescription":571,"mainTitle":17550,"subtitle":589,"heroImage":17565,"ctaButton":612,"ctaLink":613},[569],{"data":17551,"content":17552,"nodeType":74},{},[17553,17559],{"data":17554,"content":17555,"nodeType":582},{},[17556],{"data":17557,"marks":17558,"value":581,"nodeType":82},{},[],{"data":17560,"content":17561,"nodeType":87},{},[17562],{"data":17563,"marks":17564,"value":98,"nodeType":82},{},[],{"metadata":17566,"sys":17569,"fields":17574},{"tags":17567,"concepts":17568},[],[],{"space":17570,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17572,"publishedVersion":24,"revision":45,"locale":29},{"sys":17571},{"type":12,"linkType":13,"id":14},{"sys":17573},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17575},{"url":604,"details":17576,"fileName":610,"contentType":611},{"size":606,"image":17577},{"width":608,"height":609},{"sys":17579,"fields":17582},{"id":17580,"createdAt":17581},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":17583,"slug":17584,"articleIntro":-1,"category":17585},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[17586],{"metadata":17587,"sys":17590,"fields":17597},{"tags":17588,"concepts":17589},[],[],{"space":17591,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17593,"publishedVersion":560,"revision":24,"contentType":17595,"locale":29},{"sys":17592},{"type":12,"linkType":13,"id":14},{"sys":17594},{"id":21,"type":12,"linkType":22},{"sys":17596},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17598,"metaTitle":570,"metaDescription":571,"mainTitle":17599,"subtitle":589,"heroImage":17614,"ctaButton":612,"ctaLink":613},[569],{"data":17600,"content":17601,"nodeType":74},{},[17602,17608],{"data":17603,"content":17604,"nodeType":582},{},[17605],{"data":17606,"marks":17607,"value":581,"nodeType":82},{},[],{"data":17609,"content":17610,"nodeType":87},{},[17611],{"data":17612,"marks":17613,"value":98,"nodeType":82},{},[],{"metadata":17615,"sys":17618,"fields":17623},{"tags":17616,"concepts":17617},[],[],{"space":17619,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17621,"publishedVersion":24,"revision":45,"locale":29},{"sys":17620},{"type":12,"linkType":13,"id":14},{"sys":17622},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17624},{"url":604,"details":17625,"fileName":610,"contentType":611},{"size":606,"image":17626},{"width":608,"height":609},{"sys":17628,"fields":17631},{"id":17629,"createdAt":17630},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":17632,"slug":17633,"articleIntro":-1,"category":17634},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[17635],{"metadata":17636,"sys":17639,"fields":17646},{"tags":17637,"concepts":17638},[],[],{"space":17640,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17642,"publishedVersion":560,"revision":24,"contentType":17644,"locale":29},{"sys":17641},{"type":12,"linkType":13,"id":14},{"sys":17643},{"id":21,"type":12,"linkType":22},{"sys":17645},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17647,"metaTitle":570,"metaDescription":571,"mainTitle":17648,"subtitle":589,"heroImage":17663,"ctaButton":612,"ctaLink":613},[569],{"data":17649,"content":17650,"nodeType":74},{},[17651,17657],{"data":17652,"content":17653,"nodeType":582},{},[17654],{"data":17655,"marks":17656,"value":581,"nodeType":82},{},[],{"data":17658,"content":17659,"nodeType":87},{},[17660],{"data":17661,"marks":17662,"value":98,"nodeType":82},{},[],{"metadata":17664,"sys":17667,"fields":17672},{"tags":17665,"concepts":17666},[],[],{"space":17668,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17670,"publishedVersion":24,"revision":45,"locale":29},{"sys":17669},{"type":12,"linkType":13,"id":14},{"sys":17671},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17673},{"url":604,"details":17674,"fileName":610,"contentType":611},{"size":606,"image":17675},{"width":608,"height":609},{"sys":17677,"fields":17680},{"id":17678,"createdAt":17679},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":17681,"slug":17682,"articleIntro":17681,"category":17683},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[17684],{"metadata":17685,"sys":17688,"fields":17695},{"tags":17686,"concepts":17687},[],[],{"space":17689,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17691,"publishedVersion":560,"revision":24,"contentType":17693,"locale":29},{"sys":17690},{"type":12,"linkType":13,"id":14},{"sys":17692},{"id":21,"type":12,"linkType":22},{"sys":17694},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17696,"metaTitle":570,"metaDescription":571,"mainTitle":17697,"subtitle":589,"heroImage":17712,"ctaButton":612,"ctaLink":613},[569],{"data":17698,"content":17699,"nodeType":74},{},[17700,17706],{"data":17701,"content":17702,"nodeType":582},{},[17703],{"data":17704,"marks":17705,"value":581,"nodeType":82},{},[],{"data":17707,"content":17708,"nodeType":87},{},[17709],{"data":17710,"marks":17711,"value":98,"nodeType":82},{},[],{"metadata":17713,"sys":17716,"fields":17721},{"tags":17714,"concepts":17715},[],[],{"space":17717,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17719,"publishedVersion":24,"revision":45,"locale":29},{"sys":17718},{"type":12,"linkType":13,"id":14},{"sys":17720},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17722},{"url":604,"details":17723,"fileName":610,"contentType":611},{"size":606,"image":17724},{"width":608,"height":609},{"sys":17726,"fields":17729},{"id":17727,"createdAt":17728},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":17730,"slug":17731,"articleIntro":17730,"category":17732},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[17733],{"metadata":17734,"sys":17737,"fields":17744},{"tags":17735,"concepts":17736},[],[],{"space":17738,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17740,"publishedVersion":560,"revision":24,"contentType":17742,"locale":29},{"sys":17739},{"type":12,"linkType":13,"id":14},{"sys":17741},{"id":21,"type":12,"linkType":22},{"sys":17743},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17745,"metaTitle":570,"metaDescription":571,"mainTitle":17746,"subtitle":589,"heroImage":17761,"ctaButton":612,"ctaLink":613},[569],{"data":17747,"content":17748,"nodeType":74},{},[17749,17755],{"data":17750,"content":17751,"nodeType":582},{},[17752],{"data":17753,"marks":17754,"value":581,"nodeType":82},{},[],{"data":17756,"content":17757,"nodeType":87},{},[17758],{"data":17759,"marks":17760,"value":98,"nodeType":82},{},[],{"metadata":17762,"sys":17765,"fields":17770},{"tags":17763,"concepts":17764},[],[],{"space":17766,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17768,"publishedVersion":24,"revision":45,"locale":29},{"sys":17767},{"type":12,"linkType":13,"id":14},{"sys":17769},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17771},{"url":604,"details":17772,"fileName":610,"contentType":611},{"size":606,"image":17773},{"width":608,"height":609},{"sys":17775,"fields":17778},{"id":17776,"createdAt":17777},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":17779,"slug":17780,"articleIntro":-1,"category":17781},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[17782],{"metadata":17783,"sys":17786,"fields":17793},{"tags":17784,"concepts":17785},[],[],{"space":17787,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17789,"publishedVersion":560,"revision":24,"contentType":17791,"locale":29},{"sys":17788},{"type":12,"linkType":13,"id":14},{"sys":17790},{"id":21,"type":12,"linkType":22},{"sys":17792},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17794,"metaTitle":570,"metaDescription":571,"mainTitle":17795,"subtitle":589,"heroImage":17810,"ctaButton":612,"ctaLink":613},[569],{"data":17796,"content":17797,"nodeType":74},{},[17798,17804],{"data":17799,"content":17800,"nodeType":582},{},[17801],{"data":17802,"marks":17803,"value":581,"nodeType":82},{},[],{"data":17805,"content":17806,"nodeType":87},{},[17807],{"data":17808,"marks":17809,"value":98,"nodeType":82},{},[],{"metadata":17811,"sys":17814,"fields":17819},{"tags":17812,"concepts":17813},[],[],{"space":17815,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17817,"publishedVersion":24,"revision":45,"locale":29},{"sys":17816},{"type":12,"linkType":13,"id":14},{"sys":17818},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17820},{"url":604,"details":17821,"fileName":610,"contentType":611},{"size":606,"image":17822},{"width":608,"height":609},{"sys":17824,"fields":17827},{"id":17825,"createdAt":17826},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":17828,"slug":17829,"articleIntro":17828,"category":17830},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[17831],{"metadata":17832,"sys":17835,"fields":17842},{"tags":17833,"concepts":17834},[],[],{"space":17836,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17838,"publishedVersion":560,"revision":24,"contentType":17840,"locale":29},{"sys":17837},{"type":12,"linkType":13,"id":14},{"sys":17839},{"id":21,"type":12,"linkType":22},{"sys":17841},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17843,"metaTitle":570,"metaDescription":571,"mainTitle":17844,"subtitle":589,"heroImage":17859,"ctaButton":612,"ctaLink":613},[569],{"data":17845,"content":17846,"nodeType":74},{},[17847,17853],{"data":17848,"content":17849,"nodeType":582},{},[17850],{"data":17851,"marks":17852,"value":581,"nodeType":82},{},[],{"data":17854,"content":17855,"nodeType":87},{},[17856],{"data":17857,"marks":17858,"value":98,"nodeType":82},{},[],{"metadata":17860,"sys":17863,"fields":17868},{"tags":17861,"concepts":17862},[],[],{"space":17864,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17866,"publishedVersion":24,"revision":45,"locale":29},{"sys":17865},{"type":12,"linkType":13,"id":14},{"sys":17867},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17869},{"url":604,"details":17870,"fileName":610,"contentType":611},{"size":606,"image":17871},{"width":608,"height":609},{"sys":17873,"fields":17876},{"id":17874,"createdAt":17875},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":17877,"slug":17878,"articleIntro":17877,"category":17879},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[17880],{"metadata":17881,"sys":17884,"fields":17891},{"tags":17882,"concepts":17883},[],[],{"space":17885,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17887,"publishedVersion":560,"revision":24,"contentType":17889,"locale":29},{"sys":17886},{"type":12,"linkType":13,"id":14},{"sys":17888},{"id":21,"type":12,"linkType":22},{"sys":17890},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17892,"metaTitle":570,"metaDescription":571,"mainTitle":17893,"subtitle":589,"heroImage":17908,"ctaButton":612,"ctaLink":613},[569],{"data":17894,"content":17895,"nodeType":74},{},[17896,17902],{"data":17897,"content":17898,"nodeType":582},{},[17899],{"data":17900,"marks":17901,"value":581,"nodeType":82},{},[],{"data":17903,"content":17904,"nodeType":87},{},[17905],{"data":17906,"marks":17907,"value":98,"nodeType":82},{},[],{"metadata":17909,"sys":17912,"fields":17917},{"tags":17910,"concepts":17911},[],[],{"space":17913,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17915,"publishedVersion":24,"revision":45,"locale":29},{"sys":17914},{"type":12,"linkType":13,"id":14},{"sys":17916},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17918},{"url":604,"details":17919,"fileName":610,"contentType":611},{"size":606,"image":17920},{"width":608,"height":609},{"sys":17922,"fields":17925},{"id":17923,"createdAt":17924},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":17926,"slug":17927,"articleIntro":17926,"category":17928},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[17929],{"metadata":17930,"sys":17933,"fields":17940},{"tags":17931,"concepts":17932},[],[],{"space":17934,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17936,"publishedVersion":560,"revision":24,"contentType":17938,"locale":29},{"sys":17935},{"type":12,"linkType":13,"id":14},{"sys":17937},{"id":21,"type":12,"linkType":22},{"sys":17939},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17941,"metaTitle":570,"metaDescription":571,"mainTitle":17942,"subtitle":589,"heroImage":17957,"ctaButton":612,"ctaLink":613},[569],{"data":17943,"content":17944,"nodeType":74},{},[17945,17951],{"data":17946,"content":17947,"nodeType":582},{},[17948],{"data":17949,"marks":17950,"value":581,"nodeType":82},{},[],{"data":17952,"content":17953,"nodeType":87},{},[17954],{"data":17955,"marks":17956,"value":98,"nodeType":82},{},[],{"metadata":17958,"sys":17961,"fields":17966},{"tags":17959,"concepts":17960},[],[],{"space":17962,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":17964,"publishedVersion":24,"revision":45,"locale":29},{"sys":17963},{"type":12,"linkType":13,"id":14},{"sys":17965},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":17967},{"url":604,"details":17968,"fileName":610,"contentType":611},{"size":606,"image":17969},{"width":608,"height":609},{"sys":17971,"fields":17974},{"id":17972,"createdAt":17973},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":17975,"slug":17976,"articleIntro":17975,"category":17977},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[17978],{"metadata":17979,"sys":17982,"fields":17989},{"tags":17980,"concepts":17981},[],[],{"space":17983,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":17985,"publishedVersion":560,"revision":24,"contentType":17987,"locale":29},{"sys":17984},{"type":12,"linkType":13,"id":14},{"sys":17986},{"id":21,"type":12,"linkType":22},{"sys":17988},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":17990,"metaTitle":570,"metaDescription":571,"mainTitle":17991,"subtitle":589,"heroImage":18006,"ctaButton":612,"ctaLink":613},[569],{"data":17992,"content":17993,"nodeType":74},{},[17994,18000],{"data":17995,"content":17996,"nodeType":582},{},[17997],{"data":17998,"marks":17999,"value":581,"nodeType":82},{},[],{"data":18001,"content":18002,"nodeType":87},{},[18003],{"data":18004,"marks":18005,"value":98,"nodeType":82},{},[],{"metadata":18007,"sys":18010,"fields":18015},{"tags":18008,"concepts":18009},[],[],{"space":18011,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18013,"publishedVersion":24,"revision":45,"locale":29},{"sys":18012},{"type":12,"linkType":13,"id":14},{"sys":18014},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18016},{"url":604,"details":18017,"fileName":610,"contentType":611},{"size":606,"image":18018},{"width":608,"height":609},{"sys":18020,"fields":18023},{"id":18021,"createdAt":18022},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":18024,"slug":18025,"articleIntro":18024,"category":18026},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[18027],{"metadata":18028,"sys":18031,"fields":18038},{"tags":18029,"concepts":18030},[],[],{"space":18032,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18034,"publishedVersion":560,"revision":24,"contentType":18036,"locale":29},{"sys":18033},{"type":12,"linkType":13,"id":14},{"sys":18035},{"id":21,"type":12,"linkType":22},{"sys":18037},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18039,"metaTitle":570,"metaDescription":571,"mainTitle":18040,"subtitle":589,"heroImage":18055,"ctaButton":612,"ctaLink":613},[569],{"data":18041,"content":18042,"nodeType":74},{},[18043,18049],{"data":18044,"content":18045,"nodeType":582},{},[18046],{"data":18047,"marks":18048,"value":581,"nodeType":82},{},[],{"data":18050,"content":18051,"nodeType":87},{},[18052],{"data":18053,"marks":18054,"value":98,"nodeType":82},{},[],{"metadata":18056,"sys":18059,"fields":18064},{"tags":18057,"concepts":18058},[],[],{"space":18060,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18062,"publishedVersion":24,"revision":45,"locale":29},{"sys":18061},{"type":12,"linkType":13,"id":14},{"sys":18063},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18065},{"url":604,"details":18066,"fileName":610,"contentType":611},{"size":606,"image":18067},{"width":608,"height":609},{"sys":18069,"fields":18072},{"id":18070,"createdAt":18071},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":18073,"slug":18074,"articleIntro":18073,"category":18075},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[18076],{"metadata":18077,"sys":18080,"fields":18087},{"tags":18078,"concepts":18079},[],[],{"space":18081,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18083,"publishedVersion":560,"revision":24,"contentType":18085,"locale":29},{"sys":18082},{"type":12,"linkType":13,"id":14},{"sys":18084},{"id":21,"type":12,"linkType":22},{"sys":18086},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18088,"metaTitle":570,"metaDescription":571,"mainTitle":18089,"subtitle":589,"heroImage":18104,"ctaButton":612,"ctaLink":613},[569],{"data":18090,"content":18091,"nodeType":74},{},[18092,18098],{"data":18093,"content":18094,"nodeType":582},{},[18095],{"data":18096,"marks":18097,"value":581,"nodeType":82},{},[],{"data":18099,"content":18100,"nodeType":87},{},[18101],{"data":18102,"marks":18103,"value":98,"nodeType":82},{},[],{"metadata":18105,"sys":18108,"fields":18113},{"tags":18106,"concepts":18107},[],[],{"space":18109,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18111,"publishedVersion":24,"revision":45,"locale":29},{"sys":18110},{"type":12,"linkType":13,"id":14},{"sys":18112},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18114},{"url":604,"details":18115,"fileName":610,"contentType":611},{"size":606,"image":18116},{"width":608,"height":609},{"sys":18118,"fields":18121},{"id":18119,"createdAt":18120},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":18122,"slug":18123,"articleIntro":18122,"category":18124},"Compte 101 - Capital","compte-101-capital",[18125],{"metadata":18126,"sys":18129,"fields":18136},{"tags":18127,"concepts":18128},[],[],{"space":18130,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18132,"publishedVersion":560,"revision":24,"contentType":18134,"locale":29},{"sys":18131},{"type":12,"linkType":13,"id":14},{"sys":18133},{"id":21,"type":12,"linkType":22},{"sys":18135},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18137,"metaTitle":570,"metaDescription":571,"mainTitle":18138,"subtitle":589,"heroImage":18153,"ctaButton":612,"ctaLink":613},[569],{"data":18139,"content":18140,"nodeType":74},{},[18141,18147],{"data":18142,"content":18143,"nodeType":582},{},[18144],{"data":18145,"marks":18146,"value":581,"nodeType":82},{},[],{"data":18148,"content":18149,"nodeType":87},{},[18150],{"data":18151,"marks":18152,"value":98,"nodeType":82},{},[],{"metadata":18154,"sys":18157,"fields":18162},{"tags":18155,"concepts":18156},[],[],{"space":18158,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18160,"publishedVersion":24,"revision":45,"locale":29},{"sys":18159},{"type":12,"linkType":13,"id":14},{"sys":18161},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18163},{"url":604,"details":18164,"fileName":610,"contentType":611},{"size":606,"image":18165},{"width":608,"height":609},{"sys":18167,"fields":18170},{"id":18168,"createdAt":18169},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":18171,"slug":18172,"articleIntro":18171,"category":18173},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[18174],{"metadata":18175,"sys":18178,"fields":18185},{"tags":18176,"concepts":18177},[],[],{"space":18179,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18181,"publishedVersion":560,"revision":24,"contentType":18183,"locale":29},{"sys":18180},{"type":12,"linkType":13,"id":14},{"sys":18182},{"id":21,"type":12,"linkType":22},{"sys":18184},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18186,"metaTitle":570,"metaDescription":571,"mainTitle":18187,"subtitle":589,"heroImage":18202,"ctaButton":612,"ctaLink":613},[569],{"data":18188,"content":18189,"nodeType":74},{},[18190,18196],{"data":18191,"content":18192,"nodeType":582},{},[18193],{"data":18194,"marks":18195,"value":581,"nodeType":82},{},[],{"data":18197,"content":18198,"nodeType":87},{},[18199],{"data":18200,"marks":18201,"value":98,"nodeType":82},{},[],{"metadata":18203,"sys":18206,"fields":18211},{"tags":18204,"concepts":18205},[],[],{"space":18207,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18209,"publishedVersion":24,"revision":45,"locale":29},{"sys":18208},{"type":12,"linkType":13,"id":14},{"sys":18210},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18212},{"url":604,"details":18213,"fileName":610,"contentType":611},{"size":606,"image":18214},{"width":608,"height":609},{"sys":18216,"fields":18219},{"id":18217,"createdAt":18218},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":18220,"slug":18221,"articleIntro":18222,"category":18223},"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.",[18224],{"metadata":18225,"sys":18228,"fields":18235},{"tags":18226,"concepts":18227},[],[],{"space":18229,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18231,"publishedVersion":560,"revision":24,"contentType":18233,"locale":29},{"sys":18230},{"type":12,"linkType":13,"id":14},{"sys":18232},{"id":21,"type":12,"linkType":22},{"sys":18234},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18236,"metaTitle":570,"metaDescription":571,"mainTitle":18237,"subtitle":589,"heroImage":18252,"ctaButton":612,"ctaLink":613},[569],{"data":18238,"content":18239,"nodeType":74},{},[18240,18246],{"data":18241,"content":18242,"nodeType":582},{},[18243],{"data":18244,"marks":18245,"value":581,"nodeType":82},{},[],{"data":18247,"content":18248,"nodeType":87},{},[18249],{"data":18250,"marks":18251,"value":98,"nodeType":82},{},[],{"metadata":18253,"sys":18256,"fields":18261},{"tags":18254,"concepts":18255},[],[],{"space":18257,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18259,"publishedVersion":24,"revision":45,"locale":29},{"sys":18258},{"type":12,"linkType":13,"id":14},{"sys":18260},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18262},{"url":604,"details":18263,"fileName":610,"contentType":611},{"size":606,"image":18264},{"width":608,"height":609},{"sys":18266,"fields":18269},{"id":18267,"createdAt":18268},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":18270,"slug":18271,"articleIntro":18270,"category":18272},"6358 - Autres droits","compte-6358-autres-droits",[18273],{"metadata":18274,"sys":18277,"fields":18284},{"tags":18275,"concepts":18276},[],[],{"space":18278,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18280,"publishedVersion":560,"revision":24,"contentType":18282,"locale":29},{"sys":18279},{"type":12,"linkType":13,"id":14},{"sys":18281},{"id":21,"type":12,"linkType":22},{"sys":18283},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18285,"metaTitle":570,"metaDescription":571,"mainTitle":18286,"subtitle":589,"heroImage":18301,"ctaButton":612,"ctaLink":613},[569],{"data":18287,"content":18288,"nodeType":74},{},[18289,18295],{"data":18290,"content":18291,"nodeType":582},{},[18292],{"data":18293,"marks":18294,"value":581,"nodeType":82},{},[],{"data":18296,"content":18297,"nodeType":87},{},[18298],{"data":18299,"marks":18300,"value":98,"nodeType":82},{},[],{"metadata":18302,"sys":18305,"fields":18310},{"tags":18303,"concepts":18304},[],[],{"space":18306,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18308,"publishedVersion":24,"revision":45,"locale":29},{"sys":18307},{"type":12,"linkType":13,"id":14},{"sys":18309},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18311},{"url":604,"details":18312,"fileName":610,"contentType":611},{"size":606,"image":18313},{"width":608,"height":609},{"sys":18315,"fields":18318},{"id":18316,"createdAt":18317},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":18319,"slug":18320,"articleIntro":18319,"category":18321},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[18322],{"metadata":18323,"sys":18326,"fields":18333},{"tags":18324,"concepts":18325},[],[],{"space":18327,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18329,"publishedVersion":560,"revision":24,"contentType":18331,"locale":29},{"sys":18328},{"type":12,"linkType":13,"id":14},{"sys":18330},{"id":21,"type":12,"linkType":22},{"sys":18332},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18334,"metaTitle":570,"metaDescription":571,"mainTitle":18335,"subtitle":589,"heroImage":18350,"ctaButton":612,"ctaLink":613},[569],{"data":18336,"content":18337,"nodeType":74},{},[18338,18344],{"data":18339,"content":18340,"nodeType":582},{},[18341],{"data":18342,"marks":18343,"value":581,"nodeType":82},{},[],{"data":18345,"content":18346,"nodeType":87},{},[18347],{"data":18348,"marks":18349,"value":98,"nodeType":82},{},[],{"metadata":18351,"sys":18354,"fields":18359},{"tags":18352,"concepts":18353},[],[],{"space":18355,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18357,"publishedVersion":24,"revision":45,"locale":29},{"sys":18356},{"type":12,"linkType":13,"id":14},{"sys":18358},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18360},{"url":604,"details":18361,"fileName":610,"contentType":611},{"size":606,"image":18362},{"width":608,"height":609},{"sys":18364,"fields":18367},{"id":18365,"createdAt":18366},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":18368,"slug":18369,"articleIntro":18368,"category":18370},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[18371],{"metadata":18372,"sys":18375,"fields":18382},{"tags":18373,"concepts":18374},[],[],{"space":18376,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18378,"publishedVersion":560,"revision":24,"contentType":18380,"locale":29},{"sys":18377},{"type":12,"linkType":13,"id":14},{"sys":18379},{"id":21,"type":12,"linkType":22},{"sys":18381},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18383,"metaTitle":570,"metaDescription":571,"mainTitle":18384,"subtitle":589,"heroImage":18399,"ctaButton":612,"ctaLink":613},[569],{"data":18385,"content":18386,"nodeType":74},{},[18387,18393],{"data":18388,"content":18389,"nodeType":582},{},[18390],{"data":18391,"marks":18392,"value":581,"nodeType":82},{},[],{"data":18394,"content":18395,"nodeType":87},{},[18396],{"data":18397,"marks":18398,"value":98,"nodeType":82},{},[],{"metadata":18400,"sys":18403,"fields":18408},{"tags":18401,"concepts":18402},[],[],{"space":18404,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18406,"publishedVersion":24,"revision":45,"locale":29},{"sys":18405},{"type":12,"linkType":13,"id":14},{"sys":18407},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18409},{"url":604,"details":18410,"fileName":610,"contentType":611},{"size":606,"image":18411},{"width":608,"height":609},{"sys":18413,"fields":18416},{"id":18414,"createdAt":18415},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":18417,"slug":18418,"articleIntro":-1,"category":18419},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[18420],{"metadata":18421,"sys":18424,"fields":18431},{"tags":18422,"concepts":18423},[],[],{"space":18425,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18427,"publishedVersion":560,"revision":24,"contentType":18429,"locale":29},{"sys":18426},{"type":12,"linkType":13,"id":14},{"sys":18428},{"id":21,"type":12,"linkType":22},{"sys":18430},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18432,"metaTitle":570,"metaDescription":571,"mainTitle":18433,"subtitle":589,"heroImage":18448,"ctaButton":612,"ctaLink":613},[569],{"data":18434,"content":18435,"nodeType":74},{},[18436,18442],{"data":18437,"content":18438,"nodeType":582},{},[18439],{"data":18440,"marks":18441,"value":581,"nodeType":82},{},[],{"data":18443,"content":18444,"nodeType":87},{},[18445],{"data":18446,"marks":18447,"value":98,"nodeType":82},{},[],{"metadata":18449,"sys":18452,"fields":18457},{"tags":18450,"concepts":18451},[],[],{"space":18453,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18455,"publishedVersion":24,"revision":45,"locale":29},{"sys":18454},{"type":12,"linkType":13,"id":14},{"sys":18456},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18458},{"url":604,"details":18459,"fileName":610,"contentType":611},{"size":606,"image":18460},{"width":608,"height":609},{"sys":18462,"fields":18465},{"id":18463,"createdAt":18464},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":18466,"slug":18467,"articleIntro":-1,"category":18468},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[18469],{"metadata":18470,"sys":18473,"fields":18480},{"tags":18471,"concepts":18472},[],[],{"space":18474,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18476,"publishedVersion":560,"revision":24,"contentType":18478,"locale":29},{"sys":18475},{"type":12,"linkType":13,"id":14},{"sys":18477},{"id":21,"type":12,"linkType":22},{"sys":18479},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18481,"metaTitle":570,"metaDescription":571,"mainTitle":18482,"subtitle":589,"heroImage":18497,"ctaButton":612,"ctaLink":613},[569],{"data":18483,"content":18484,"nodeType":74},{},[18485,18491],{"data":18486,"content":18487,"nodeType":582},{},[18488],{"data":18489,"marks":18490,"value":581,"nodeType":82},{},[],{"data":18492,"content":18493,"nodeType":87},{},[18494],{"data":18495,"marks":18496,"value":98,"nodeType":82},{},[],{"metadata":18498,"sys":18501,"fields":18506},{"tags":18499,"concepts":18500},[],[],{"space":18502,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18504,"publishedVersion":24,"revision":45,"locale":29},{"sys":18503},{"type":12,"linkType":13,"id":14},{"sys":18505},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18507},{"url":604,"details":18508,"fileName":610,"contentType":611},{"size":606,"image":18509},{"width":608,"height":609},{"sys":18511,"fields":18514},{"id":18512,"createdAt":18513},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":18515,"slug":18516,"articleIntro":18515,"category":18517},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[18518],{"metadata":18519,"sys":18522,"fields":18529},{"tags":18520,"concepts":18521},[],[],{"space":18523,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18525,"publishedVersion":560,"revision":24,"contentType":18527,"locale":29},{"sys":18524},{"type":12,"linkType":13,"id":14},{"sys":18526},{"id":21,"type":12,"linkType":22},{"sys":18528},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18530,"metaTitle":570,"metaDescription":571,"mainTitle":18531,"subtitle":589,"heroImage":18546,"ctaButton":612,"ctaLink":613},[569],{"data":18532,"content":18533,"nodeType":74},{},[18534,18540],{"data":18535,"content":18536,"nodeType":582},{},[18537],{"data":18538,"marks":18539,"value":581,"nodeType":82},{},[],{"data":18541,"content":18542,"nodeType":87},{},[18543],{"data":18544,"marks":18545,"value":98,"nodeType":82},{},[],{"metadata":18547,"sys":18550,"fields":18555},{"tags":18548,"concepts":18549},[],[],{"space":18551,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18553,"publishedVersion":24,"revision":45,"locale":29},{"sys":18552},{"type":12,"linkType":13,"id":14},{"sys":18554},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18556},{"url":604,"details":18557,"fileName":610,"contentType":611},{"size":606,"image":18558},{"width":608,"height":609},{"sys":18560,"fields":18563},{"id":18561,"createdAt":18562},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":18564,"slug":18565,"articleIntro":-1,"category":18566},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[18567],{"metadata":18568,"sys":18571,"fields":18578},{"tags":18569,"concepts":18570},[],[],{"space":18572,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18574,"publishedVersion":560,"revision":24,"contentType":18576,"locale":29},{"sys":18573},{"type":12,"linkType":13,"id":14},{"sys":18575},{"id":21,"type":12,"linkType":22},{"sys":18577},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18579,"metaTitle":570,"metaDescription":571,"mainTitle":18580,"subtitle":589,"heroImage":18595,"ctaButton":612,"ctaLink":613},[569],{"data":18581,"content":18582,"nodeType":74},{},[18583,18589],{"data":18584,"content":18585,"nodeType":582},{},[18586],{"data":18587,"marks":18588,"value":581,"nodeType":82},{},[],{"data":18590,"content":18591,"nodeType":87},{},[18592],{"data":18593,"marks":18594,"value":98,"nodeType":82},{},[],{"metadata":18596,"sys":18599,"fields":18604},{"tags":18597,"concepts":18598},[],[],{"space":18600,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18602,"publishedVersion":24,"revision":45,"locale":29},{"sys":18601},{"type":12,"linkType":13,"id":14},{"sys":18603},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18605},{"url":604,"details":18606,"fileName":610,"contentType":611},{"size":606,"image":18607},{"width":608,"height":609},{"sys":18609,"fields":18612},{"id":18610,"createdAt":18611},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":18613,"slug":18614,"articleIntro":18613,"category":18615},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[18616],{"metadata":18617,"sys":18620,"fields":18627},{"tags":18618,"concepts":18619},[],[],{"space":18621,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18623,"publishedVersion":560,"revision":24,"contentType":18625,"locale":29},{"sys":18622},{"type":12,"linkType":13,"id":14},{"sys":18624},{"id":21,"type":12,"linkType":22},{"sys":18626},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18628,"metaTitle":570,"metaDescription":571,"mainTitle":18629,"subtitle":589,"heroImage":18644,"ctaButton":612,"ctaLink":613},[569],{"data":18630,"content":18631,"nodeType":74},{},[18632,18638],{"data":18633,"content":18634,"nodeType":582},{},[18635],{"data":18636,"marks":18637,"value":581,"nodeType":82},{},[],{"data":18639,"content":18640,"nodeType":87},{},[18641],{"data":18642,"marks":18643,"value":98,"nodeType":82},{},[],{"metadata":18645,"sys":18648,"fields":18653},{"tags":18646,"concepts":18647},[],[],{"space":18649,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18651,"publishedVersion":24,"revision":45,"locale":29},{"sys":18650},{"type":12,"linkType":13,"id":14},{"sys":18652},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18654},{"url":604,"details":18655,"fileName":610,"contentType":611},{"size":606,"image":18656},{"width":608,"height":609},{"sys":18658,"fields":18661},{"id":18659,"createdAt":18660},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":18662,"slug":18663,"articleIntro":18662,"category":18664},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[18665],{"metadata":18666,"sys":18669,"fields":18676},{"tags":18667,"concepts":18668},[],[],{"space":18670,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18672,"publishedVersion":560,"revision":24,"contentType":18674,"locale":29},{"sys":18671},{"type":12,"linkType":13,"id":14},{"sys":18673},{"id":21,"type":12,"linkType":22},{"sys":18675},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18677,"metaTitle":570,"metaDescription":571,"mainTitle":18678,"subtitle":589,"heroImage":18693,"ctaButton":612,"ctaLink":613},[569],{"data":18679,"content":18680,"nodeType":74},{},[18681,18687],{"data":18682,"content":18683,"nodeType":582},{},[18684],{"data":18685,"marks":18686,"value":581,"nodeType":82},{},[],{"data":18688,"content":18689,"nodeType":87},{},[18690],{"data":18691,"marks":18692,"value":98,"nodeType":82},{},[],{"metadata":18694,"sys":18697,"fields":18702},{"tags":18695,"concepts":18696},[],[],{"space":18698,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18700,"publishedVersion":24,"revision":45,"locale":29},{"sys":18699},{"type":12,"linkType":13,"id":14},{"sys":18701},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18703},{"url":604,"details":18704,"fileName":610,"contentType":611},{"size":606,"image":18705},{"width":608,"height":609},{"sys":18707,"fields":18710},{"id":18708,"createdAt":18709},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":18711,"slug":18712,"articleIntro":18711,"category":18713},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[18714],{"metadata":18715,"sys":18718,"fields":18725},{"tags":18716,"concepts":18717},[],[],{"space":18719,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18721,"publishedVersion":560,"revision":24,"contentType":18723,"locale":29},{"sys":18720},{"type":12,"linkType":13,"id":14},{"sys":18722},{"id":21,"type":12,"linkType":22},{"sys":18724},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18726,"metaTitle":570,"metaDescription":571,"mainTitle":18727,"subtitle":589,"heroImage":18742,"ctaButton":612,"ctaLink":613},[569],{"data":18728,"content":18729,"nodeType":74},{},[18730,18736],{"data":18731,"content":18732,"nodeType":582},{},[18733],{"data":18734,"marks":18735,"value":581,"nodeType":82},{},[],{"data":18737,"content":18738,"nodeType":87},{},[18739],{"data":18740,"marks":18741,"value":98,"nodeType":82},{},[],{"metadata":18743,"sys":18746,"fields":18751},{"tags":18744,"concepts":18745},[],[],{"space":18747,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18749,"publishedVersion":24,"revision":45,"locale":29},{"sys":18748},{"type":12,"linkType":13,"id":14},{"sys":18750},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18752},{"url":604,"details":18753,"fileName":610,"contentType":611},{"size":606,"image":18754},{"width":608,"height":609},{"sys":18756,"fields":18759},{"id":18757,"createdAt":18758},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":18760,"slug":18761,"articleIntro":18760,"category":18762},"1688 - Intérêts courus","compte-1688-interets-courus",[18763],{"metadata":18764,"sys":18767,"fields":18774},{"tags":18765,"concepts":18766},[],[],{"space":18768,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18770,"publishedVersion":560,"revision":24,"contentType":18772,"locale":29},{"sys":18769},{"type":12,"linkType":13,"id":14},{"sys":18771},{"id":21,"type":12,"linkType":22},{"sys":18773},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18775,"metaTitle":570,"metaDescription":571,"mainTitle":18776,"subtitle":589,"heroImage":18791,"ctaButton":612,"ctaLink":613},[569],{"data":18777,"content":18778,"nodeType":74},{},[18779,18785],{"data":18780,"content":18781,"nodeType":582},{},[18782],{"data":18783,"marks":18784,"value":581,"nodeType":82},{},[],{"data":18786,"content":18787,"nodeType":87},{},[18788],{"data":18789,"marks":18790,"value":98,"nodeType":82},{},[],{"metadata":18792,"sys":18795,"fields":18800},{"tags":18793,"concepts":18794},[],[],{"space":18796,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18798,"publishedVersion":24,"revision":45,"locale":29},{"sys":18797},{"type":12,"linkType":13,"id":14},{"sys":18799},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18801},{"url":604,"details":18802,"fileName":610,"contentType":611},{"size":606,"image":18803},{"width":608,"height":609},{"sys":18805,"fields":18808},{"id":18806,"createdAt":18807},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":18809,"slug":18810,"articleIntro":18809,"category":18811},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[18812],{"metadata":18813,"sys":18816,"fields":18823},{"tags":18814,"concepts":18815},[],[],{"space":18817,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18819,"publishedVersion":560,"revision":24,"contentType":18821,"locale":29},{"sys":18818},{"type":12,"linkType":13,"id":14},{"sys":18820},{"id":21,"type":12,"linkType":22},{"sys":18822},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18824,"metaTitle":570,"metaDescription":571,"mainTitle":18825,"subtitle":589,"heroImage":18840,"ctaButton":612,"ctaLink":613},[569],{"data":18826,"content":18827,"nodeType":74},{},[18828,18834],{"data":18829,"content":18830,"nodeType":582},{},[18831],{"data":18832,"marks":18833,"value":581,"nodeType":82},{},[],{"data":18835,"content":18836,"nodeType":87},{},[18837],{"data":18838,"marks":18839,"value":98,"nodeType":82},{},[],{"metadata":18841,"sys":18844,"fields":18849},{"tags":18842,"concepts":18843},[],[],{"space":18845,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18847,"publishedVersion":24,"revision":45,"locale":29},{"sys":18846},{"type":12,"linkType":13,"id":14},{"sys":18848},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18850},{"url":604,"details":18851,"fileName":610,"contentType":611},{"size":606,"image":18852},{"width":608,"height":609},{"sys":18854,"fields":18857},{"id":18855,"createdAt":18856},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":18858,"slug":18859,"articleIntro":-1,"category":18860},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[18861],{"metadata":18862,"sys":18865,"fields":18872},{"tags":18863,"concepts":18864},[],[],{"space":18866,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18868,"publishedVersion":560,"revision":24,"contentType":18870,"locale":29},{"sys":18867},{"type":12,"linkType":13,"id":14},{"sys":18869},{"id":21,"type":12,"linkType":22},{"sys":18871},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18873,"metaTitle":570,"metaDescription":571,"mainTitle":18874,"subtitle":589,"heroImage":18889,"ctaButton":612,"ctaLink":613},[569],{"data":18875,"content":18876,"nodeType":74},{},[18877,18883],{"data":18878,"content":18879,"nodeType":582},{},[18880],{"data":18881,"marks":18882,"value":581,"nodeType":82},{},[],{"data":18884,"content":18885,"nodeType":87},{},[18886],{"data":18887,"marks":18888,"value":98,"nodeType":82},{},[],{"metadata":18890,"sys":18893,"fields":18898},{"tags":18891,"concepts":18892},[],[],{"space":18894,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18896,"publishedVersion":24,"revision":45,"locale":29},{"sys":18895},{"type":12,"linkType":13,"id":14},{"sys":18897},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18899},{"url":604,"details":18900,"fileName":610,"contentType":611},{"size":606,"image":18901},{"width":608,"height":609},{"sys":18903,"fields":18906},{"id":18904,"createdAt":18905},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":18907,"slug":18908,"articleIntro":-1,"category":18909},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[18910],{"metadata":18911,"sys":18914,"fields":18921},{"tags":18912,"concepts":18913},[],[],{"space":18915,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18917,"publishedVersion":560,"revision":24,"contentType":18919,"locale":29},{"sys":18916},{"type":12,"linkType":13,"id":14},{"sys":18918},{"id":21,"type":12,"linkType":22},{"sys":18920},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18922,"metaTitle":570,"metaDescription":571,"mainTitle":18923,"subtitle":589,"heroImage":18938,"ctaButton":612,"ctaLink":613},[569],{"data":18924,"content":18925,"nodeType":74},{},[18926,18932],{"data":18927,"content":18928,"nodeType":582},{},[18929],{"data":18930,"marks":18931,"value":581,"nodeType":82},{},[],{"data":18933,"content":18934,"nodeType":87},{},[18935],{"data":18936,"marks":18937,"value":98,"nodeType":82},{},[],{"metadata":18939,"sys":18942,"fields":18947},{"tags":18940,"concepts":18941},[],[],{"space":18943,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18945,"publishedVersion":24,"revision":45,"locale":29},{"sys":18944},{"type":12,"linkType":13,"id":14},{"sys":18946},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18948},{"url":604,"details":18949,"fileName":610,"contentType":611},{"size":606,"image":18950},{"width":608,"height":609},{"sys":18952,"fields":18955},{"id":18953,"createdAt":18954},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":18956,"slug":18957,"articleIntro":18956,"category":18958},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[18959],{"metadata":18960,"sys":18963,"fields":18970},{"tags":18961,"concepts":18962},[],[],{"space":18964,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":18966,"publishedVersion":560,"revision":24,"contentType":18968,"locale":29},{"sys":18965},{"type":12,"linkType":13,"id":14},{"sys":18967},{"id":21,"type":12,"linkType":22},{"sys":18969},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":18971,"metaTitle":570,"metaDescription":571,"mainTitle":18972,"subtitle":589,"heroImage":18987,"ctaButton":612,"ctaLink":613},[569],{"data":18973,"content":18974,"nodeType":74},{},[18975,18981],{"data":18976,"content":18977,"nodeType":582},{},[18978],{"data":18979,"marks":18980,"value":581,"nodeType":82},{},[],{"data":18982,"content":18983,"nodeType":87},{},[18984],{"data":18985,"marks":18986,"value":98,"nodeType":82},{},[],{"metadata":18988,"sys":18991,"fields":18996},{"tags":18989,"concepts":18990},[],[],{"space":18992,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":18994,"publishedVersion":24,"revision":45,"locale":29},{"sys":18993},{"type":12,"linkType":13,"id":14},{"sys":18995},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":18997},{"url":604,"details":18998,"fileName":610,"contentType":611},{"size":606,"image":18999},{"width":608,"height":609},{"sys":19001,"fields":19004},{"id":19002,"createdAt":19003},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":19005,"slug":19006,"articleIntro":-1,"category":19007},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[19008],{"metadata":19009,"sys":19012,"fields":19019},{"tags":19010,"concepts":19011},[],[],{"space":19013,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19015,"publishedVersion":560,"revision":24,"contentType":19017,"locale":29},{"sys":19014},{"type":12,"linkType":13,"id":14},{"sys":19016},{"id":21,"type":12,"linkType":22},{"sys":19018},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19020,"metaTitle":570,"metaDescription":571,"mainTitle":19021,"subtitle":589,"heroImage":19036,"ctaButton":612,"ctaLink":613},[569],{"data":19022,"content":19023,"nodeType":74},{},[19024,19030],{"data":19025,"content":19026,"nodeType":582},{},[19027],{"data":19028,"marks":19029,"value":581,"nodeType":82},{},[],{"data":19031,"content":19032,"nodeType":87},{},[19033],{"data":19034,"marks":19035,"value":98,"nodeType":82},{},[],{"metadata":19037,"sys":19040,"fields":19045},{"tags":19038,"concepts":19039},[],[],{"space":19041,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19043,"publishedVersion":24,"revision":45,"locale":29},{"sys":19042},{"type":12,"linkType":13,"id":14},{"sys":19044},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19046},{"url":604,"details":19047,"fileName":610,"contentType":611},{"size":606,"image":19048},{"width":608,"height":609},{"sys":19050,"fields":19053},{"id":19051,"createdAt":19052},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":19054,"slug":19055,"articleIntro":-1,"category":19056},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[19057],{"metadata":19058,"sys":19061,"fields":19068},{"tags":19059,"concepts":19060},[],[],{"space":19062,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19064,"publishedVersion":560,"revision":24,"contentType":19066,"locale":29},{"sys":19063},{"type":12,"linkType":13,"id":14},{"sys":19065},{"id":21,"type":12,"linkType":22},{"sys":19067},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19069,"metaTitle":570,"metaDescription":571,"mainTitle":19070,"subtitle":589,"heroImage":19085,"ctaButton":612,"ctaLink":613},[569],{"data":19071,"content":19072,"nodeType":74},{},[19073,19079],{"data":19074,"content":19075,"nodeType":582},{},[19076],{"data":19077,"marks":19078,"value":581,"nodeType":82},{},[],{"data":19080,"content":19081,"nodeType":87},{},[19082],{"data":19083,"marks":19084,"value":98,"nodeType":82},{},[],{"metadata":19086,"sys":19089,"fields":19094},{"tags":19087,"concepts":19088},[],[],{"space":19090,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19092,"publishedVersion":24,"revision":45,"locale":29},{"sys":19091},{"type":12,"linkType":13,"id":14},{"sys":19093},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19095},{"url":604,"details":19096,"fileName":610,"contentType":611},{"size":606,"image":19097},{"width":608,"height":609},{"sys":19099,"fields":19102},{"id":19100,"createdAt":19101},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":19103,"slug":19104,"articleIntro":19103,"category":19105},"6161 - Multirisques","compte-6161-multirisques",[19106],{"metadata":19107,"sys":19110,"fields":19117},{"tags":19108,"concepts":19109},[],[],{"space":19111,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19113,"publishedVersion":560,"revision":24,"contentType":19115,"locale":29},{"sys":19112},{"type":12,"linkType":13,"id":14},{"sys":19114},{"id":21,"type":12,"linkType":22},{"sys":19116},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19118,"metaTitle":570,"metaDescription":571,"mainTitle":19119,"subtitle":589,"heroImage":19134,"ctaButton":612,"ctaLink":613},[569],{"data":19120,"content":19121,"nodeType":74},{},[19122,19128],{"data":19123,"content":19124,"nodeType":582},{},[19125],{"data":19126,"marks":19127,"value":581,"nodeType":82},{},[],{"data":19129,"content":19130,"nodeType":87},{},[19131],{"data":19132,"marks":19133,"value":98,"nodeType":82},{},[],{"metadata":19135,"sys":19138,"fields":19143},{"tags":19136,"concepts":19137},[],[],{"space":19139,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19141,"publishedVersion":24,"revision":45,"locale":29},{"sys":19140},{"type":12,"linkType":13,"id":14},{"sys":19142},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19144},{"url":604,"details":19145,"fileName":610,"contentType":611},{"size":606,"image":19146},{"width":608,"height":609},{"sys":19148,"fields":19151},{"id":19149,"createdAt":19150},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19152,"slug":19153,"articleIntro":19152,"category":19154},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19155],{"metadata":19156,"sys":19159,"fields":19166},{"tags":19157,"concepts":19158},[],[],{"space":19160,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19162,"publishedVersion":560,"revision":24,"contentType":19164,"locale":29},{"sys":19161},{"type":12,"linkType":13,"id":14},{"sys":19163},{"id":21,"type":12,"linkType":22},{"sys":19165},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19167,"metaTitle":570,"metaDescription":571,"mainTitle":19168,"subtitle":589,"heroImage":19183,"ctaButton":612,"ctaLink":613},[569],{"data":19169,"content":19170,"nodeType":74},{},[19171,19177],{"data":19172,"content":19173,"nodeType":582},{},[19174],{"data":19175,"marks":19176,"value":581,"nodeType":82},{},[],{"data":19178,"content":19179,"nodeType":87},{},[19180],{"data":19181,"marks":19182,"value":98,"nodeType":82},{},[],{"metadata":19184,"sys":19187,"fields":19192},{"tags":19185,"concepts":19186},[],[],{"space":19188,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19190,"publishedVersion":24,"revision":45,"locale":29},{"sys":19189},{"type":12,"linkType":13,"id":14},{"sys":19191},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19193},{"url":604,"details":19194,"fileName":610,"contentType":611},{"size":606,"image":19195},{"width":608,"height":609},{"sys":19197,"fields":19200},{"id":19198,"createdAt":19199},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":19201,"slug":19202,"articleIntro":19201,"category":19203},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[19204],{"metadata":19205,"sys":19208,"fields":19215},{"tags":19206,"concepts":19207},[],[],{"space":19209,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19211,"publishedVersion":560,"revision":24,"contentType":19213,"locale":29},{"sys":19210},{"type":12,"linkType":13,"id":14},{"sys":19212},{"id":21,"type":12,"linkType":22},{"sys":19214},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19216,"metaTitle":570,"metaDescription":571,"mainTitle":19217,"subtitle":589,"heroImage":19232,"ctaButton":612,"ctaLink":613},[569],{"data":19218,"content":19219,"nodeType":74},{},[19220,19226],{"data":19221,"content":19222,"nodeType":582},{},[19223],{"data":19224,"marks":19225,"value":581,"nodeType":82},{},[],{"data":19227,"content":19228,"nodeType":87},{},[19229],{"data":19230,"marks":19231,"value":98,"nodeType":82},{},[],{"metadata":19233,"sys":19236,"fields":19241},{"tags":19234,"concepts":19235},[],[],{"space":19237,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19239,"publishedVersion":24,"revision":45,"locale":29},{"sys":19238},{"type":12,"linkType":13,"id":14},{"sys":19240},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19242},{"url":604,"details":19243,"fileName":610,"contentType":611},{"size":606,"image":19244},{"width":608,"height":609},{"sys":19246,"fields":19249},{"id":19247,"createdAt":19248},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":19250,"slug":19251,"articleIntro":19250,"category":19252},"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",[19253],{"metadata":19254,"sys":19257,"fields":19264},{"tags":19255,"concepts":19256},[],[],{"space":19258,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19260,"publishedVersion":560,"revision":24,"contentType":19262,"locale":29},{"sys":19259},{"type":12,"linkType":13,"id":14},{"sys":19261},{"id":21,"type":12,"linkType":22},{"sys":19263},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19265,"metaTitle":570,"metaDescription":571,"mainTitle":19266,"subtitle":589,"heroImage":19281,"ctaButton":612,"ctaLink":613},[569],{"data":19267,"content":19268,"nodeType":74},{},[19269,19275],{"data":19270,"content":19271,"nodeType":582},{},[19272],{"data":19273,"marks":19274,"value":581,"nodeType":82},{},[],{"data":19276,"content":19277,"nodeType":87},{},[19278],{"data":19279,"marks":19280,"value":98,"nodeType":82},{},[],{"metadata":19282,"sys":19285,"fields":19290},{"tags":19283,"concepts":19284},[],[],{"space":19286,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19288,"publishedVersion":24,"revision":45,"locale":29},{"sys":19287},{"type":12,"linkType":13,"id":14},{"sys":19289},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19291},{"url":604,"details":19292,"fileName":610,"contentType":611},{"size":606,"image":19293},{"width":608,"height":609},{"sys":19295,"fields":19298},{"id":19296,"createdAt":19297},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":19299,"slug":19300,"articleIntro":19299,"category":19301},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[19302],{"metadata":19303,"sys":19306,"fields":19313},{"tags":19304,"concepts":19305},[],[],{"space":19307,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19309,"publishedVersion":560,"revision":24,"contentType":19311,"locale":29},{"sys":19308},{"type":12,"linkType":13,"id":14},{"sys":19310},{"id":21,"type":12,"linkType":22},{"sys":19312},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19314,"metaTitle":570,"metaDescription":571,"mainTitle":19315,"subtitle":589,"heroImage":19330,"ctaButton":612,"ctaLink":613},[569],{"data":19316,"content":19317,"nodeType":74},{},[19318,19324],{"data":19319,"content":19320,"nodeType":582},{},[19321],{"data":19322,"marks":19323,"value":581,"nodeType":82},{},[],{"data":19325,"content":19326,"nodeType":87},{},[19327],{"data":19328,"marks":19329,"value":98,"nodeType":82},{},[],{"metadata":19331,"sys":19334,"fields":19339},{"tags":19332,"concepts":19333},[],[],{"space":19335,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19337,"publishedVersion":24,"revision":45,"locale":29},{"sys":19336},{"type":12,"linkType":13,"id":14},{"sys":19338},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19340},{"url":604,"details":19341,"fileName":610,"contentType":611},{"size":606,"image":19342},{"width":608,"height":609},{"sys":19344,"fields":19347},{"id":19345,"createdAt":19346},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":19348,"slug":19349,"articleIntro":19348,"category":19350},"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",[19351],{"metadata":19352,"sys":19355,"fields":19362},{"tags":19353,"concepts":19354},[],[],{"space":19356,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19358,"publishedVersion":560,"revision":24,"contentType":19360,"locale":29},{"sys":19357},{"type":12,"linkType":13,"id":14},{"sys":19359},{"id":21,"type":12,"linkType":22},{"sys":19361},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19363,"metaTitle":570,"metaDescription":571,"mainTitle":19364,"subtitle":589,"heroImage":19379,"ctaButton":612,"ctaLink":613},[569],{"data":19365,"content":19366,"nodeType":74},{},[19367,19373],{"data":19368,"content":19369,"nodeType":582},{},[19370],{"data":19371,"marks":19372,"value":581,"nodeType":82},{},[],{"data":19374,"content":19375,"nodeType":87},{},[19376],{"data":19377,"marks":19378,"value":98,"nodeType":82},{},[],{"metadata":19380,"sys":19383,"fields":19388},{"tags":19381,"concepts":19382},[],[],{"space":19384,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19386,"publishedVersion":24,"revision":45,"locale":29},{"sys":19385},{"type":12,"linkType":13,"id":14},{"sys":19387},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19389},{"url":604,"details":19390,"fileName":610,"contentType":611},{"size":606,"image":19391},{"width":608,"height":609},{"sys":19393,"fields":19396},{"id":19394,"createdAt":19395},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":19397,"slug":19398,"articleIntro":-1,"category":19399},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[19400],{"metadata":19401,"sys":19404,"fields":19411},{"tags":19402,"concepts":19403},[],[],{"space":19405,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19407,"publishedVersion":560,"revision":24,"contentType":19409,"locale":29},{"sys":19406},{"type":12,"linkType":13,"id":14},{"sys":19408},{"id":21,"type":12,"linkType":22},{"sys":19410},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19412,"metaTitle":570,"metaDescription":571,"mainTitle":19413,"subtitle":589,"heroImage":19428,"ctaButton":612,"ctaLink":613},[569],{"data":19414,"content":19415,"nodeType":74},{},[19416,19422],{"data":19417,"content":19418,"nodeType":582},{},[19419],{"data":19420,"marks":19421,"value":581,"nodeType":82},{},[],{"data":19423,"content":19424,"nodeType":87},{},[19425],{"data":19426,"marks":19427,"value":98,"nodeType":82},{},[],{"metadata":19429,"sys":19432,"fields":19437},{"tags":19430,"concepts":19431},[],[],{"space":19433,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19435,"publishedVersion":24,"revision":45,"locale":29},{"sys":19434},{"type":12,"linkType":13,"id":14},{"sys":19436},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19438},{"url":604,"details":19439,"fileName":610,"contentType":611},{"size":606,"image":19440},{"width":608,"height":609},{"sys":19442,"fields":19445},{"id":19443,"createdAt":19444},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19446,"slug":19447,"articleIntro":19446,"category":19448},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19449],{"metadata":19450,"sys":19453,"fields":19460},{"tags":19451,"concepts":19452},[],[],{"space":19454,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19456,"publishedVersion":560,"revision":24,"contentType":19458,"locale":29},{"sys":19455},{"type":12,"linkType":13,"id":14},{"sys":19457},{"id":21,"type":12,"linkType":22},{"sys":19459},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19461,"metaTitle":570,"metaDescription":571,"mainTitle":19462,"subtitle":589,"heroImage":19477,"ctaButton":612,"ctaLink":613},[569],{"data":19463,"content":19464,"nodeType":74},{},[19465,19471],{"data":19466,"content":19467,"nodeType":582},{},[19468],{"data":19469,"marks":19470,"value":581,"nodeType":82},{},[],{"data":19472,"content":19473,"nodeType":87},{},[19474],{"data":19475,"marks":19476,"value":98,"nodeType":82},{},[],{"metadata":19478,"sys":19481,"fields":19486},{"tags":19479,"concepts":19480},[],[],{"space":19482,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19484,"publishedVersion":24,"revision":45,"locale":29},{"sys":19483},{"type":12,"linkType":13,"id":14},{"sys":19485},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19487},{"url":604,"details":19488,"fileName":610,"contentType":611},{"size":606,"image":19489},{"width":608,"height":609},{"sys":19491,"fields":19494},{"id":19492,"createdAt":19493},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":19495,"slug":19496,"articleIntro":-1,"category":19497},"Compte 628 - Divers","compte-628-divers",[19498],{"metadata":19499,"sys":19502,"fields":19509},{"tags":19500,"concepts":19501},[],[],{"space":19503,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19505,"publishedVersion":560,"revision":24,"contentType":19507,"locale":29},{"sys":19504},{"type":12,"linkType":13,"id":14},{"sys":19506},{"id":21,"type":12,"linkType":22},{"sys":19508},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19510,"metaTitle":570,"metaDescription":571,"mainTitle":19511,"subtitle":589,"heroImage":19526,"ctaButton":612,"ctaLink":613},[569],{"data":19512,"content":19513,"nodeType":74},{},[19514,19520],{"data":19515,"content":19516,"nodeType":582},{},[19517],{"data":19518,"marks":19519,"value":581,"nodeType":82},{},[],{"data":19521,"content":19522,"nodeType":87},{},[19523],{"data":19524,"marks":19525,"value":98,"nodeType":82},{},[],{"metadata":19527,"sys":19530,"fields":19535},{"tags":19528,"concepts":19529},[],[],{"space":19531,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19533,"publishedVersion":24,"revision":45,"locale":29},{"sys":19532},{"type":12,"linkType":13,"id":14},{"sys":19534},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19536},{"url":604,"details":19537,"fileName":610,"contentType":611},{"size":606,"image":19538},{"width":608,"height":609},{"sys":19540,"fields":19543},{"id":19541,"createdAt":19542},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":19544,"slug":19545,"articleIntro":19544,"category":19546},"6378 - Taxes diverses","compte-6378-taxes-diverses",[19547],{"metadata":19548,"sys":19551,"fields":19558},{"tags":19549,"concepts":19550},[],[],{"space":19552,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19554,"publishedVersion":560,"revision":24,"contentType":19556,"locale":29},{"sys":19553},{"type":12,"linkType":13,"id":14},{"sys":19555},{"id":21,"type":12,"linkType":22},{"sys":19557},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19559,"metaTitle":570,"metaDescription":571,"mainTitle":19560,"subtitle":589,"heroImage":19575,"ctaButton":612,"ctaLink":613},[569],{"data":19561,"content":19562,"nodeType":74},{},[19563,19569],{"data":19564,"content":19565,"nodeType":582},{},[19566],{"data":19567,"marks":19568,"value":581,"nodeType":82},{},[],{"data":19570,"content":19571,"nodeType":87},{},[19572],{"data":19573,"marks":19574,"value":98,"nodeType":82},{},[],{"metadata":19576,"sys":19579,"fields":19584},{"tags":19577,"concepts":19578},[],[],{"space":19580,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19582,"publishedVersion":24,"revision":45,"locale":29},{"sys":19581},{"type":12,"linkType":13,"id":14},{"sys":19583},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19585},{"url":604,"details":19586,"fileName":610,"contentType":611},{"size":606,"image":19587},{"width":608,"height":609},{"sys":19589,"fields":19592},{"id":19590,"createdAt":19591},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":19593,"slug":19594,"articleIntro":19593,"category":19595},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[19596],{"metadata":19597,"sys":19600,"fields":19607},{"tags":19598,"concepts":19599},[],[],{"space":19601,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19603,"publishedVersion":560,"revision":24,"contentType":19605,"locale":29},{"sys":19602},{"type":12,"linkType":13,"id":14},{"sys":19604},{"id":21,"type":12,"linkType":22},{"sys":19606},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19608,"metaTitle":570,"metaDescription":571,"mainTitle":19609,"subtitle":589,"heroImage":19624,"ctaButton":612,"ctaLink":613},[569],{"data":19610,"content":19611,"nodeType":74},{},[19612,19618],{"data":19613,"content":19614,"nodeType":582},{},[19615],{"data":19616,"marks":19617,"value":581,"nodeType":82},{},[],{"data":19619,"content":19620,"nodeType":87},{},[19621],{"data":19622,"marks":19623,"value":98,"nodeType":82},{},[],{"metadata":19625,"sys":19628,"fields":19633},{"tags":19626,"concepts":19627},[],[],{"space":19629,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19631,"publishedVersion":24,"revision":45,"locale":29},{"sys":19630},{"type":12,"linkType":13,"id":14},{"sys":19632},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19634},{"url":604,"details":19635,"fileName":610,"contentType":611},{"size":606,"image":19636},{"width":608,"height":609},{"sys":19638,"fields":19641},{"id":19639,"createdAt":19640},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":19642,"slug":19643,"articleIntro":19642,"category":19644},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[19645],{"metadata":19646,"sys":19649,"fields":19656},{"tags":19647,"concepts":19648},[],[],{"space":19650,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19652,"publishedVersion":560,"revision":24,"contentType":19654,"locale":29},{"sys":19651},{"type":12,"linkType":13,"id":14},{"sys":19653},{"id":21,"type":12,"linkType":22},{"sys":19655},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19657,"metaTitle":570,"metaDescription":571,"mainTitle":19658,"subtitle":589,"heroImage":19673,"ctaButton":612,"ctaLink":613},[569],{"data":19659,"content":19660,"nodeType":74},{},[19661,19667],{"data":19662,"content":19663,"nodeType":582},{},[19664],{"data":19665,"marks":19666,"value":581,"nodeType":82},{},[],{"data":19668,"content":19669,"nodeType":87},{},[19670],{"data":19671,"marks":19672,"value":98,"nodeType":82},{},[],{"metadata":19674,"sys":19677,"fields":19682},{"tags":19675,"concepts":19676},[],[],{"space":19678,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19680,"publishedVersion":24,"revision":45,"locale":29},{"sys":19679},{"type":12,"linkType":13,"id":14},{"sys":19681},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19683},{"url":604,"details":19684,"fileName":610,"contentType":611},{"size":606,"image":19685},{"width":608,"height":609},{"sys":19687,"fields":19690},{"id":19688,"createdAt":19689},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":19691,"slug":19692,"articleIntro":19691,"category":19693},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[19694],{"metadata":19695,"sys":19698,"fields":19705},{"tags":19696,"concepts":19697},[],[],{"space":19699,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19701,"publishedVersion":560,"revision":24,"contentType":19703,"locale":29},{"sys":19700},{"type":12,"linkType":13,"id":14},{"sys":19702},{"id":21,"type":12,"linkType":22},{"sys":19704},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19706,"metaTitle":570,"metaDescription":571,"mainTitle":19707,"subtitle":589,"heroImage":19722,"ctaButton":612,"ctaLink":613},[569],{"data":19708,"content":19709,"nodeType":74},{},[19710,19716],{"data":19711,"content":19712,"nodeType":582},{},[19713],{"data":19714,"marks":19715,"value":581,"nodeType":82},{},[],{"data":19717,"content":19718,"nodeType":87},{},[19719],{"data":19720,"marks":19721,"value":98,"nodeType":82},{},[],{"metadata":19723,"sys":19726,"fields":19731},{"tags":19724,"concepts":19725},[],[],{"space":19727,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19729,"publishedVersion":24,"revision":45,"locale":29},{"sys":19728},{"type":12,"linkType":13,"id":14},{"sys":19730},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19732},{"url":604,"details":19733,"fileName":610,"contentType":611},{"size":606,"image":19734},{"width":608,"height":609},{"sys":19736,"fields":19739},{"id":19737,"createdAt":19738},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":19740,"slug":19741,"articleIntro":19740,"category":19742},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[19743],{"metadata":19744,"sys":19747,"fields":19754},{"tags":19745,"concepts":19746},[],[],{"space":19748,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19750,"publishedVersion":560,"revision":24,"contentType":19752,"locale":29},{"sys":19749},{"type":12,"linkType":13,"id":14},{"sys":19751},{"id":21,"type":12,"linkType":22},{"sys":19753},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19755,"metaTitle":570,"metaDescription":571,"mainTitle":19756,"subtitle":589,"heroImage":19771,"ctaButton":612,"ctaLink":613},[569],{"data":19757,"content":19758,"nodeType":74},{},[19759,19765],{"data":19760,"content":19761,"nodeType":582},{},[19762],{"data":19763,"marks":19764,"value":581,"nodeType":82},{},[],{"data":19766,"content":19767,"nodeType":87},{},[19768],{"data":19769,"marks":19770,"value":98,"nodeType":82},{},[],{"metadata":19772,"sys":19775,"fields":19780},{"tags":19773,"concepts":19774},[],[],{"space":19776,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19778,"publishedVersion":24,"revision":45,"locale":29},{"sys":19777},{"type":12,"linkType":13,"id":14},{"sys":19779},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19781},{"url":604,"details":19782,"fileName":610,"contentType":611},{"size":606,"image":19783},{"width":608,"height":609},{"sys":19785,"fields":19788},{"id":19786,"createdAt":19787},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":19789,"slug":19790,"articleIntro":19789,"category":19791},"2185 - Cheptel","compte-2185-cheptel",[19792],{"metadata":19793,"sys":19796,"fields":19803},{"tags":19794,"concepts":19795},[],[],{"space":19797,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19799,"publishedVersion":560,"revision":24,"contentType":19801,"locale":29},{"sys":19798},{"type":12,"linkType":13,"id":14},{"sys":19800},{"id":21,"type":12,"linkType":22},{"sys":19802},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19804,"metaTitle":570,"metaDescription":571,"mainTitle":19805,"subtitle":589,"heroImage":19820,"ctaButton":612,"ctaLink":613},[569],{"data":19806,"content":19807,"nodeType":74},{},[19808,19814],{"data":19809,"content":19810,"nodeType":582},{},[19811],{"data":19812,"marks":19813,"value":581,"nodeType":82},{},[],{"data":19815,"content":19816,"nodeType":87},{},[19817],{"data":19818,"marks":19819,"value":98,"nodeType":82},{},[],{"metadata":19821,"sys":19824,"fields":19829},{"tags":19822,"concepts":19823},[],[],{"space":19825,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19827,"publishedVersion":24,"revision":45,"locale":29},{"sys":19826},{"type":12,"linkType":13,"id":14},{"sys":19828},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19830},{"url":604,"details":19831,"fileName":610,"contentType":611},{"size":606,"image":19832},{"width":608,"height":609},{"sys":19834,"fields":19837},{"id":19835,"createdAt":19836},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":19838,"slug":19839,"articleIntro":19838,"category":19840},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[19841],{"metadata":19842,"sys":19845,"fields":19852},{"tags":19843,"concepts":19844},[],[],{"space":19846,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19848,"publishedVersion":560,"revision":24,"contentType":19850,"locale":29},{"sys":19847},{"type":12,"linkType":13,"id":14},{"sys":19849},{"id":21,"type":12,"linkType":22},{"sys":19851},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19853,"metaTitle":570,"metaDescription":571,"mainTitle":19854,"subtitle":589,"heroImage":19869,"ctaButton":612,"ctaLink":613},[569],{"data":19855,"content":19856,"nodeType":74},{},[19857,19863],{"data":19858,"content":19859,"nodeType":582},{},[19860],{"data":19861,"marks":19862,"value":581,"nodeType":82},{},[],{"data":19864,"content":19865,"nodeType":87},{},[19866],{"data":19867,"marks":19868,"value":98,"nodeType":82},{},[],{"metadata":19870,"sys":19873,"fields":19878},{"tags":19871,"concepts":19872},[],[],{"space":19874,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19876,"publishedVersion":24,"revision":45,"locale":29},{"sys":19875},{"type":12,"linkType":13,"id":14},{"sys":19877},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19879},{"url":604,"details":19880,"fileName":610,"contentType":611},{"size":606,"image":19881},{"width":608,"height":609},{"sys":19883,"fields":19886},{"id":19884,"createdAt":19885},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":19887,"slug":19888,"articleIntro":19887,"category":19889},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[19890],{"metadata":19891,"sys":19894,"fields":19901},{"tags":19892,"concepts":19893},[],[],{"space":19895,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19897,"publishedVersion":560,"revision":24,"contentType":19899,"locale":29},{"sys":19896},{"type":12,"linkType":13,"id":14},{"sys":19898},{"id":21,"type":12,"linkType":22},{"sys":19900},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19902,"metaTitle":570,"metaDescription":571,"mainTitle":19903,"subtitle":589,"heroImage":19918,"ctaButton":612,"ctaLink":613},[569],{"data":19904,"content":19905,"nodeType":74},{},[19906,19912],{"data":19907,"content":19908,"nodeType":582},{},[19909],{"data":19910,"marks":19911,"value":581,"nodeType":82},{},[],{"data":19913,"content":19914,"nodeType":87},{},[19915],{"data":19916,"marks":19917,"value":98,"nodeType":82},{},[],{"metadata":19919,"sys":19922,"fields":19927},{"tags":19920,"concepts":19921},[],[],{"space":19923,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19925,"publishedVersion":24,"revision":45,"locale":29},{"sys":19924},{"type":12,"linkType":13,"id":14},{"sys":19926},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19928},{"url":604,"details":19929,"fileName":610,"contentType":611},{"size":606,"image":19930},{"width":608,"height":609},{"sys":19932,"fields":19935},{"id":19933,"createdAt":19934},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":19936,"slug":19937,"articleIntro":-1,"category":19938},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[19939],{"metadata":19940,"sys":19943,"fields":19950},{"tags":19941,"concepts":19942},[],[],{"space":19944,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19946,"publishedVersion":560,"revision":24,"contentType":19948,"locale":29},{"sys":19945},{"type":12,"linkType":13,"id":14},{"sys":19947},{"id":21,"type":12,"linkType":22},{"sys":19949},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":19951,"metaTitle":570,"metaDescription":571,"mainTitle":19952,"subtitle":589,"heroImage":19967,"ctaButton":612,"ctaLink":613},[569],{"data":19953,"content":19954,"nodeType":74},{},[19955,19961],{"data":19956,"content":19957,"nodeType":582},{},[19958],{"data":19959,"marks":19960,"value":581,"nodeType":82},{},[],{"data":19962,"content":19963,"nodeType":87},{},[19964],{"data":19965,"marks":19966,"value":98,"nodeType":82},{},[],{"metadata":19968,"sys":19971,"fields":19976},{"tags":19969,"concepts":19970},[],[],{"space":19972,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":19974,"publishedVersion":24,"revision":45,"locale":29},{"sys":19973},{"type":12,"linkType":13,"id":14},{"sys":19975},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":19977},{"url":604,"details":19978,"fileName":610,"contentType":611},{"size":606,"image":19979},{"width":608,"height":609},{"sys":19981,"fields":19984},{"id":19982,"createdAt":19983},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":19985,"slug":19986,"articleIntro":19985,"category":19987},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[19988],{"metadata":19989,"sys":19992,"fields":19999},{"tags":19990,"concepts":19991},[],[],{"space":19993,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":19995,"publishedVersion":560,"revision":24,"contentType":19997,"locale":29},{"sys":19994},{"type":12,"linkType":13,"id":14},{"sys":19996},{"id":21,"type":12,"linkType":22},{"sys":19998},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20000,"metaTitle":570,"metaDescription":571,"mainTitle":20001,"subtitle":589,"heroImage":20016,"ctaButton":612,"ctaLink":613},[569],{"data":20002,"content":20003,"nodeType":74},{},[20004,20010],{"data":20005,"content":20006,"nodeType":582},{},[20007],{"data":20008,"marks":20009,"value":581,"nodeType":82},{},[],{"data":20011,"content":20012,"nodeType":87},{},[20013],{"data":20014,"marks":20015,"value":98,"nodeType":82},{},[],{"metadata":20017,"sys":20020,"fields":20025},{"tags":20018,"concepts":20019},[],[],{"space":20021,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20023,"publishedVersion":24,"revision":45,"locale":29},{"sys":20022},{"type":12,"linkType":13,"id":14},{"sys":20024},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20026},{"url":604,"details":20027,"fileName":610,"contentType":611},{"size":606,"image":20028},{"width":608,"height":609},{"sys":20030,"fields":20033},{"id":20031,"createdAt":20032},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":20034,"slug":20035,"articleIntro":20034,"category":20036},"6471 - Prestations directes","compte-6471-prestations-directes",[20037],{"metadata":20038,"sys":20041,"fields":20048},{"tags":20039,"concepts":20040},[],[],{"space":20042,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20044,"publishedVersion":560,"revision":24,"contentType":20046,"locale":29},{"sys":20043},{"type":12,"linkType":13,"id":14},{"sys":20045},{"id":21,"type":12,"linkType":22},{"sys":20047},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20049,"metaTitle":570,"metaDescription":571,"mainTitle":20050,"subtitle":589,"heroImage":20065,"ctaButton":612,"ctaLink":613},[569],{"data":20051,"content":20052,"nodeType":74},{},[20053,20059],{"data":20054,"content":20055,"nodeType":582},{},[20056],{"data":20057,"marks":20058,"value":581,"nodeType":82},{},[],{"data":20060,"content":20061,"nodeType":87},{},[20062],{"data":20063,"marks":20064,"value":98,"nodeType":82},{},[],{"metadata":20066,"sys":20069,"fields":20074},{"tags":20067,"concepts":20068},[],[],{"space":20070,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20072,"publishedVersion":24,"revision":45,"locale":29},{"sys":20071},{"type":12,"linkType":13,"id":14},{"sys":20073},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20075},{"url":604,"details":20076,"fileName":610,"contentType":611},{"size":606,"image":20077},{"width":608,"height":609},{"sys":20079,"fields":20082},{"id":20080,"createdAt":20081},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":20083,"slug":20084,"articleIntro":20083,"category":20085},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[20086],{"metadata":20087,"sys":20090,"fields":20097},{"tags":20088,"concepts":20089},[],[],{"space":20091,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20093,"publishedVersion":560,"revision":24,"contentType":20095,"locale":29},{"sys":20092},{"type":12,"linkType":13,"id":14},{"sys":20094},{"id":21,"type":12,"linkType":22},{"sys":20096},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20098,"metaTitle":570,"metaDescription":571,"mainTitle":20099,"subtitle":589,"heroImage":20114,"ctaButton":612,"ctaLink":613},[569],{"data":20100,"content":20101,"nodeType":74},{},[20102,20108],{"data":20103,"content":20104,"nodeType":582},{},[20105],{"data":20106,"marks":20107,"value":581,"nodeType":82},{},[],{"data":20109,"content":20110,"nodeType":87},{},[20111],{"data":20112,"marks":20113,"value":98,"nodeType":82},{},[],{"metadata":20115,"sys":20118,"fields":20123},{"tags":20116,"concepts":20117},[],[],{"space":20119,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20121,"publishedVersion":24,"revision":45,"locale":29},{"sys":20120},{"type":12,"linkType":13,"id":14},{"sys":20122},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20124},{"url":604,"details":20125,"fileName":610,"contentType":611},{"size":606,"image":20126},{"width":608,"height":609},{"sys":20128,"fields":20131},{"id":20129,"createdAt":20130},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":20132,"slug":20133,"articleIntro":20132,"category":20134},"Compte 60 - Achats","compte-60-achats",[20135],{"metadata":20136,"sys":20139,"fields":20146},{"tags":20137,"concepts":20138},[],[],{"space":20140,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20142,"publishedVersion":560,"revision":24,"contentType":20144,"locale":29},{"sys":20141},{"type":12,"linkType":13,"id":14},{"sys":20143},{"id":21,"type":12,"linkType":22},{"sys":20145},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20147,"metaTitle":570,"metaDescription":571,"mainTitle":20148,"subtitle":589,"heroImage":20163,"ctaButton":612,"ctaLink":613},[569],{"data":20149,"content":20150,"nodeType":74},{},[20151,20157],{"data":20152,"content":20153,"nodeType":582},{},[20154],{"data":20155,"marks":20156,"value":581,"nodeType":82},{},[],{"data":20158,"content":20159,"nodeType":87},{},[20160],{"data":20161,"marks":20162,"value":98,"nodeType":82},{},[],{"metadata":20164,"sys":20167,"fields":20172},{"tags":20165,"concepts":20166},[],[],{"space":20168,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20170,"publishedVersion":24,"revision":45,"locale":29},{"sys":20169},{"type":12,"linkType":13,"id":14},{"sys":20171},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20173},{"url":604,"details":20174,"fileName":610,"contentType":611},{"size":606,"image":20175},{"width":608,"height":609},{"sys":20177,"fields":20180},{"id":20178,"createdAt":20179},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":20181,"slug":20182,"articleIntro":20181,"category":20183},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[20184],{"metadata":20185,"sys":20188,"fields":20195},{"tags":20186,"concepts":20187},[],[],{"space":20189,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20191,"publishedVersion":560,"revision":24,"contentType":20193,"locale":29},{"sys":20190},{"type":12,"linkType":13,"id":14},{"sys":20192},{"id":21,"type":12,"linkType":22},{"sys":20194},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20196,"metaTitle":570,"metaDescription":571,"mainTitle":20197,"subtitle":589,"heroImage":20212,"ctaButton":612,"ctaLink":613},[569],{"data":20198,"content":20199,"nodeType":74},{},[20200,20206],{"data":20201,"content":20202,"nodeType":582},{},[20203],{"data":20204,"marks":20205,"value":581,"nodeType":82},{},[],{"data":20207,"content":20208,"nodeType":87},{},[20209],{"data":20210,"marks":20211,"value":98,"nodeType":82},{},[],{"metadata":20213,"sys":20216,"fields":20221},{"tags":20214,"concepts":20215},[],[],{"space":20217,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20219,"publishedVersion":24,"revision":45,"locale":29},{"sys":20218},{"type":12,"linkType":13,"id":14},{"sys":20220},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20222},{"url":604,"details":20223,"fileName":610,"contentType":611},{"size":606,"image":20224},{"width":608,"height":609},{"sys":20226,"fields":20229},{"id":20227,"createdAt":20228},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":20230,"slug":20231,"articleIntro":20230,"category":20232},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[20233],{"metadata":20234,"sys":20237,"fields":20244},{"tags":20235,"concepts":20236},[],[],{"space":20238,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20240,"publishedVersion":560,"revision":24,"contentType":20242,"locale":29},{"sys":20239},{"type":12,"linkType":13,"id":14},{"sys":20241},{"id":21,"type":12,"linkType":22},{"sys":20243},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20245,"metaTitle":570,"metaDescription":571,"mainTitle":20246,"subtitle":589,"heroImage":20261,"ctaButton":612,"ctaLink":613},[569],{"data":20247,"content":20248,"nodeType":74},{},[20249,20255],{"data":20250,"content":20251,"nodeType":582},{},[20252],{"data":20253,"marks":20254,"value":581,"nodeType":82},{},[],{"data":20256,"content":20257,"nodeType":87},{},[20258],{"data":20259,"marks":20260,"value":98,"nodeType":82},{},[],{"metadata":20262,"sys":20265,"fields":20270},{"tags":20263,"concepts":20264},[],[],{"space":20266,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20268,"publishedVersion":24,"revision":45,"locale":29},{"sys":20267},{"type":12,"linkType":13,"id":14},{"sys":20269},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20271},{"url":604,"details":20272,"fileName":610,"contentType":611},{"size":606,"image":20273},{"width":608,"height":609},{"sys":20275,"fields":20278},{"id":20276,"createdAt":20277},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":20279,"slug":20280,"articleIntro":-1,"category":20281},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[20282],{"metadata":20283,"sys":20286,"fields":20293},{"tags":20284,"concepts":20285},[],[],{"space":20287,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20289,"publishedVersion":560,"revision":24,"contentType":20291,"locale":29},{"sys":20288},{"type":12,"linkType":13,"id":14},{"sys":20290},{"id":21,"type":12,"linkType":22},{"sys":20292},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20294,"metaTitle":570,"metaDescription":571,"mainTitle":20295,"subtitle":589,"heroImage":20310,"ctaButton":612,"ctaLink":613},[569],{"data":20296,"content":20297,"nodeType":74},{},[20298,20304],{"data":20299,"content":20300,"nodeType":582},{},[20301],{"data":20302,"marks":20303,"value":581,"nodeType":82},{},[],{"data":20305,"content":20306,"nodeType":87},{},[20307],{"data":20308,"marks":20309,"value":98,"nodeType":82},{},[],{"metadata":20311,"sys":20314,"fields":20319},{"tags":20312,"concepts":20313},[],[],{"space":20315,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20317,"publishedVersion":24,"revision":45,"locale":29},{"sys":20316},{"type":12,"linkType":13,"id":14},{"sys":20318},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20320},{"url":604,"details":20321,"fileName":610,"contentType":611},{"size":606,"image":20322},{"width":608,"height":609},{"sys":20324,"fields":20327},{"id":20325,"createdAt":20326},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":20328,"slug":20329,"articleIntro":20328,"category":20330},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[20331],{"metadata":20332,"sys":20335,"fields":20342},{"tags":20333,"concepts":20334},[],[],{"space":20336,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20338,"publishedVersion":560,"revision":24,"contentType":20340,"locale":29},{"sys":20337},{"type":12,"linkType":13,"id":14},{"sys":20339},{"id":21,"type":12,"linkType":22},{"sys":20341},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20343,"metaTitle":570,"metaDescription":571,"mainTitle":20344,"subtitle":589,"heroImage":20359,"ctaButton":612,"ctaLink":613},[569],{"data":20345,"content":20346,"nodeType":74},{},[20347,20353],{"data":20348,"content":20349,"nodeType":582},{},[20350],{"data":20351,"marks":20352,"value":581,"nodeType":82},{},[],{"data":20354,"content":20355,"nodeType":87},{},[20356],{"data":20357,"marks":20358,"value":98,"nodeType":82},{},[],{"metadata":20360,"sys":20363,"fields":20368},{"tags":20361,"concepts":20362},[],[],{"space":20364,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20366,"publishedVersion":24,"revision":45,"locale":29},{"sys":20365},{"type":12,"linkType":13,"id":14},{"sys":20367},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20369},{"url":604,"details":20370,"fileName":610,"contentType":611},{"size":606,"image":20371},{"width":608,"height":609},{"sys":20373,"fields":20376},{"id":20374,"createdAt":20375},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":20377,"slug":20378,"articleIntro":20377,"category":20379},"Compte 6412 - Congés payés","compte-6412-conges-payes",[20380],{"metadata":20381,"sys":20384,"fields":20391},{"tags":20382,"concepts":20383},[],[],{"space":20385,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20387,"publishedVersion":560,"revision":24,"contentType":20389,"locale":29},{"sys":20386},{"type":12,"linkType":13,"id":14},{"sys":20388},{"id":21,"type":12,"linkType":22},{"sys":20390},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20392,"metaTitle":570,"metaDescription":571,"mainTitle":20393,"subtitle":589,"heroImage":20408,"ctaButton":612,"ctaLink":613},[569],{"data":20394,"content":20395,"nodeType":74},{},[20396,20402],{"data":20397,"content":20398,"nodeType":582},{},[20399],{"data":20400,"marks":20401,"value":581,"nodeType":82},{},[],{"data":20403,"content":20404,"nodeType":87},{},[20405],{"data":20406,"marks":20407,"value":98,"nodeType":82},{},[],{"metadata":20409,"sys":20412,"fields":20417},{"tags":20410,"concepts":20411},[],[],{"space":20413,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20415,"publishedVersion":24,"revision":45,"locale":29},{"sys":20414},{"type":12,"linkType":13,"id":14},{"sys":20416},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20418},{"url":604,"details":20419,"fileName":610,"contentType":611},{"size":606,"image":20420},{"width":608,"height":609},{"sys":20422,"fields":20425},{"id":20423,"createdAt":20424},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":20426,"slug":20427,"articleIntro":20426,"category":20428},"4551 - Principal","compte-4551-principal",[20429],{"metadata":20430,"sys":20433,"fields":20440},{"tags":20431,"concepts":20432},[],[],{"space":20434,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20436,"publishedVersion":560,"revision":24,"contentType":20438,"locale":29},{"sys":20435},{"type":12,"linkType":13,"id":14},{"sys":20437},{"id":21,"type":12,"linkType":22},{"sys":20439},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20441,"metaTitle":570,"metaDescription":571,"mainTitle":20442,"subtitle":589,"heroImage":20457,"ctaButton":612,"ctaLink":613},[569],{"data":20443,"content":20444,"nodeType":74},{},[20445,20451],{"data":20446,"content":20447,"nodeType":582},{},[20448],{"data":20449,"marks":20450,"value":581,"nodeType":82},{},[],{"data":20452,"content":20453,"nodeType":87},{},[20454],{"data":20455,"marks":20456,"value":98,"nodeType":82},{},[],{"metadata":20458,"sys":20461,"fields":20466},{"tags":20459,"concepts":20460},[],[],{"space":20462,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20464,"publishedVersion":24,"revision":45,"locale":29},{"sys":20463},{"type":12,"linkType":13,"id":14},{"sys":20465},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20467},{"url":604,"details":20468,"fileName":610,"contentType":611},{"size":606,"image":20469},{"width":608,"height":609},{"sys":20471,"fields":20474},{"id":20472,"createdAt":20473},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":20475,"slug":20476,"articleIntro":20475,"category":20477},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[20478],{"metadata":20479,"sys":20482,"fields":20489},{"tags":20480,"concepts":20481},[],[],{"space":20483,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20485,"publishedVersion":560,"revision":24,"contentType":20487,"locale":29},{"sys":20484},{"type":12,"linkType":13,"id":14},{"sys":20486},{"id":21,"type":12,"linkType":22},{"sys":20488},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20490,"metaTitle":570,"metaDescription":571,"mainTitle":20491,"subtitle":589,"heroImage":20506,"ctaButton":612,"ctaLink":613},[569],{"data":20492,"content":20493,"nodeType":74},{},[20494,20500],{"data":20495,"content":20496,"nodeType":582},{},[20497],{"data":20498,"marks":20499,"value":581,"nodeType":82},{},[],{"data":20501,"content":20502,"nodeType":87},{},[20503],{"data":20504,"marks":20505,"value":98,"nodeType":82},{},[],{"metadata":20507,"sys":20510,"fields":20515},{"tags":20508,"concepts":20509},[],[],{"space":20511,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20513,"publishedVersion":24,"revision":45,"locale":29},{"sys":20512},{"type":12,"linkType":13,"id":14},{"sys":20514},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20516},{"url":604,"details":20517,"fileName":610,"contentType":611},{"size":606,"image":20518},{"width":608,"height":609},{"sys":20520,"fields":20523},{"id":20521,"createdAt":20522},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":20524,"slug":20525,"articleIntro":20524,"category":20526},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[20527],{"metadata":20528,"sys":20531,"fields":20538},{"tags":20529,"concepts":20530},[],[],{"space":20532,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20534,"publishedVersion":560,"revision":24,"contentType":20536,"locale":29},{"sys":20533},{"type":12,"linkType":13,"id":14},{"sys":20535},{"id":21,"type":12,"linkType":22},{"sys":20537},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20539,"metaTitle":570,"metaDescription":571,"mainTitle":20540,"subtitle":589,"heroImage":20555,"ctaButton":612,"ctaLink":613},[569],{"data":20541,"content":20542,"nodeType":74},{},[20543,20549],{"data":20544,"content":20545,"nodeType":582},{},[20546],{"data":20547,"marks":20548,"value":581,"nodeType":82},{},[],{"data":20550,"content":20551,"nodeType":87},{},[20552],{"data":20553,"marks":20554,"value":98,"nodeType":82},{},[],{"metadata":20556,"sys":20559,"fields":20564},{"tags":20557,"concepts":20558},[],[],{"space":20560,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20562,"publishedVersion":24,"revision":45,"locale":29},{"sys":20561},{"type":12,"linkType":13,"id":14},{"sys":20563},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20565},{"url":604,"details":20566,"fileName":610,"contentType":611},{"size":606,"image":20567},{"width":608,"height":609},{"sys":20569,"fields":20572},{"id":20570,"createdAt":20571},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":20573,"slug":20574,"articleIntro":-1,"category":20575},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[20576],{"metadata":20577,"sys":20580,"fields":20587},{"tags":20578,"concepts":20579},[],[],{"space":20581,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20583,"publishedVersion":560,"revision":24,"contentType":20585,"locale":29},{"sys":20582},{"type":12,"linkType":13,"id":14},{"sys":20584},{"id":21,"type":12,"linkType":22},{"sys":20586},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20588,"metaTitle":570,"metaDescription":571,"mainTitle":20589,"subtitle":589,"heroImage":20604,"ctaButton":612,"ctaLink":613},[569],{"data":20590,"content":20591,"nodeType":74},{},[20592,20598],{"data":20593,"content":20594,"nodeType":582},{},[20595],{"data":20596,"marks":20597,"value":581,"nodeType":82},{},[],{"data":20599,"content":20600,"nodeType":87},{},[20601],{"data":20602,"marks":20603,"value":98,"nodeType":82},{},[],{"metadata":20605,"sys":20608,"fields":20613},{"tags":20606,"concepts":20607},[],[],{"space":20609,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20611,"publishedVersion":24,"revision":45,"locale":29},{"sys":20610},{"type":12,"linkType":13,"id":14},{"sys":20612},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20614},{"url":604,"details":20615,"fileName":610,"contentType":611},{"size":606,"image":20616},{"width":608,"height":609},{"sys":20618,"fields":20621},{"id":20619,"createdAt":20620},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":20622,"slug":20623,"articleIntro":20622,"category":20624},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[20625],{"metadata":20626,"sys":20629,"fields":20636},{"tags":20627,"concepts":20628},[],[],{"space":20630,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20632,"publishedVersion":560,"revision":24,"contentType":20634,"locale":29},{"sys":20631},{"type":12,"linkType":13,"id":14},{"sys":20633},{"id":21,"type":12,"linkType":22},{"sys":20635},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20637,"metaTitle":570,"metaDescription":571,"mainTitle":20638,"subtitle":589,"heroImage":20653,"ctaButton":612,"ctaLink":613},[569],{"data":20639,"content":20640,"nodeType":74},{},[20641,20647],{"data":20642,"content":20643,"nodeType":582},{},[20644],{"data":20645,"marks":20646,"value":581,"nodeType":82},{},[],{"data":20648,"content":20649,"nodeType":87},{},[20650],{"data":20651,"marks":20652,"value":98,"nodeType":82},{},[],{"metadata":20654,"sys":20657,"fields":20662},{"tags":20655,"concepts":20656},[],[],{"space":20658,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20660,"publishedVersion":24,"revision":45,"locale":29},{"sys":20659},{"type":12,"linkType":13,"id":14},{"sys":20661},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20663},{"url":604,"details":20664,"fileName":610,"contentType":611},{"size":606,"image":20665},{"width":608,"height":609},{"sys":20667,"fields":20670},{"id":20668,"createdAt":20669},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":20671,"slug":20672,"articleIntro":20671,"category":20673},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[20674],{"metadata":20675,"sys":20678,"fields":20685},{"tags":20676,"concepts":20677},[],[],{"space":20679,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20681,"publishedVersion":560,"revision":24,"contentType":20683,"locale":29},{"sys":20680},{"type":12,"linkType":13,"id":14},{"sys":20682},{"id":21,"type":12,"linkType":22},{"sys":20684},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20686,"metaTitle":570,"metaDescription":571,"mainTitle":20687,"subtitle":589,"heroImage":20702,"ctaButton":612,"ctaLink":613},[569],{"data":20688,"content":20689,"nodeType":74},{},[20690,20696],{"data":20691,"content":20692,"nodeType":582},{},[20693],{"data":20694,"marks":20695,"value":581,"nodeType":82},{},[],{"data":20697,"content":20698,"nodeType":87},{},[20699],{"data":20700,"marks":20701,"value":98,"nodeType":82},{},[],{"metadata":20703,"sys":20706,"fields":20711},{"tags":20704,"concepts":20705},[],[],{"space":20707,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20709,"publishedVersion":24,"revision":45,"locale":29},{"sys":20708},{"type":12,"linkType":13,"id":14},{"sys":20710},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20712},{"url":604,"details":20713,"fileName":610,"contentType":611},{"size":606,"image":20714},{"width":608,"height":609},{"sys":20716,"fields":20719},{"id":20717,"createdAt":20718},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":20720,"slug":20721,"articleIntro":-1,"category":20722},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[20723],{"metadata":20724,"sys":20727,"fields":20734},{"tags":20725,"concepts":20726},[],[],{"space":20728,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20730,"publishedVersion":560,"revision":24,"contentType":20732,"locale":29},{"sys":20729},{"type":12,"linkType":13,"id":14},{"sys":20731},{"id":21,"type":12,"linkType":22},{"sys":20733},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20735,"metaTitle":570,"metaDescription":571,"mainTitle":20736,"subtitle":589,"heroImage":20751,"ctaButton":612,"ctaLink":613},[569],{"data":20737,"content":20738,"nodeType":74},{},[20739,20745],{"data":20740,"content":20741,"nodeType":582},{},[20742],{"data":20743,"marks":20744,"value":581,"nodeType":82},{},[],{"data":20746,"content":20747,"nodeType":87},{},[20748],{"data":20749,"marks":20750,"value":98,"nodeType":82},{},[],{"metadata":20752,"sys":20755,"fields":20760},{"tags":20753,"concepts":20754},[],[],{"space":20756,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20758,"publishedVersion":24,"revision":45,"locale":29},{"sys":20757},{"type":12,"linkType":13,"id":14},{"sys":20759},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20761},{"url":604,"details":20762,"fileName":610,"contentType":611},{"size":606,"image":20763},{"width":608,"height":609},{"sys":20765,"fields":20768},{"id":20766,"createdAt":20767},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":20769,"slug":20770,"articleIntro":20769,"category":20771},"618 - Divers","compte-618-divers",[20772],{"metadata":20773,"sys":20776,"fields":20783},{"tags":20774,"concepts":20775},[],[],{"space":20777,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20779,"publishedVersion":560,"revision":24,"contentType":20781,"locale":29},{"sys":20778},{"type":12,"linkType":13,"id":14},{"sys":20780},{"id":21,"type":12,"linkType":22},{"sys":20782},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20784,"metaTitle":570,"metaDescription":571,"mainTitle":20785,"subtitle":589,"heroImage":20800,"ctaButton":612,"ctaLink":613},[569],{"data":20786,"content":20787,"nodeType":74},{},[20788,20794],{"data":20789,"content":20790,"nodeType":582},{},[20791],{"data":20792,"marks":20793,"value":581,"nodeType":82},{},[],{"data":20795,"content":20796,"nodeType":87},{},[20797],{"data":20798,"marks":20799,"value":98,"nodeType":82},{},[],{"metadata":20801,"sys":20804,"fields":20809},{"tags":20802,"concepts":20803},[],[],{"space":20805,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20807,"publishedVersion":24,"revision":45,"locale":29},{"sys":20806},{"type":12,"linkType":13,"id":14},{"sys":20808},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20810},{"url":604,"details":20811,"fileName":610,"contentType":611},{"size":606,"image":20812},{"width":608,"height":609},{"sys":20814,"fields":20817},{"id":20815,"createdAt":20816},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":20818,"slug":20819,"articleIntro":20818,"category":20820},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[20821],{"metadata":20822,"sys":20825,"fields":20832},{"tags":20823,"concepts":20824},[],[],{"space":20826,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20828,"publishedVersion":560,"revision":24,"contentType":20830,"locale":29},{"sys":20827},{"type":12,"linkType":13,"id":14},{"sys":20829},{"id":21,"type":12,"linkType":22},{"sys":20831},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20833,"metaTitle":570,"metaDescription":571,"mainTitle":20834,"subtitle":589,"heroImage":20849,"ctaButton":612,"ctaLink":613},[569],{"data":20835,"content":20836,"nodeType":74},{},[20837,20843],{"data":20838,"content":20839,"nodeType":582},{},[20840],{"data":20841,"marks":20842,"value":581,"nodeType":82},{},[],{"data":20844,"content":20845,"nodeType":87},{},[20846],{"data":20847,"marks":20848,"value":98,"nodeType":82},{},[],{"metadata":20850,"sys":20853,"fields":20858},{"tags":20851,"concepts":20852},[],[],{"space":20854,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20856,"publishedVersion":24,"revision":45,"locale":29},{"sys":20855},{"type":12,"linkType":13,"id":14},{"sys":20857},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20859},{"url":604,"details":20860,"fileName":610,"contentType":611},{"size":606,"image":20861},{"width":608,"height":609},{"sys":20863,"fields":20866},{"id":20864,"createdAt":20865},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":20867,"slug":20868,"articleIntro":-1,"category":20869},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[20870],{"metadata":20871,"sys":20874,"fields":20881},{"tags":20872,"concepts":20873},[],[],{"space":20875,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20877,"publishedVersion":560,"revision":24,"contentType":20879,"locale":29},{"sys":20876},{"type":12,"linkType":13,"id":14},{"sys":20878},{"id":21,"type":12,"linkType":22},{"sys":20880},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20882,"metaTitle":570,"metaDescription":571,"mainTitle":20883,"subtitle":589,"heroImage":20898,"ctaButton":612,"ctaLink":613},[569],{"data":20884,"content":20885,"nodeType":74},{},[20886,20892],{"data":20887,"content":20888,"nodeType":582},{},[20889],{"data":20890,"marks":20891,"value":581,"nodeType":82},{},[],{"data":20893,"content":20894,"nodeType":87},{},[20895],{"data":20896,"marks":20897,"value":98,"nodeType":82},{},[],{"metadata":20899,"sys":20902,"fields":20907},{"tags":20900,"concepts":20901},[],[],{"space":20903,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20905,"publishedVersion":24,"revision":45,"locale":29},{"sys":20904},{"type":12,"linkType":13,"id":14},{"sys":20906},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20908},{"url":604,"details":20909,"fileName":610,"contentType":611},{"size":606,"image":20910},{"width":608,"height":609},{"sys":20912,"fields":20915},{"id":20913,"createdAt":20914},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":20916,"slug":20917,"articleIntro":20916,"category":20918},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[20919],{"metadata":20920,"sys":20923,"fields":20930},{"tags":20921,"concepts":20922},[],[],{"space":20924,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20926,"publishedVersion":560,"revision":24,"contentType":20928,"locale":29},{"sys":20925},{"type":12,"linkType":13,"id":14},{"sys":20927},{"id":21,"type":12,"linkType":22},{"sys":20929},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20931,"metaTitle":570,"metaDescription":571,"mainTitle":20932,"subtitle":589,"heroImage":20947,"ctaButton":612,"ctaLink":613},[569],{"data":20933,"content":20934,"nodeType":74},{},[20935,20941],{"data":20936,"content":20937,"nodeType":582},{},[20938],{"data":20939,"marks":20940,"value":581,"nodeType":82},{},[],{"data":20942,"content":20943,"nodeType":87},{},[20944],{"data":20945,"marks":20946,"value":98,"nodeType":82},{},[],{"metadata":20948,"sys":20951,"fields":20956},{"tags":20949,"concepts":20950},[],[],{"space":20952,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":20954,"publishedVersion":24,"revision":45,"locale":29},{"sys":20953},{"type":12,"linkType":13,"id":14},{"sys":20955},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":20957},{"url":604,"details":20958,"fileName":610,"contentType":611},{"size":606,"image":20959},{"width":608,"height":609},{"sys":20961,"fields":20964},{"id":20962,"createdAt":20963},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":20965,"slug":20966,"articleIntro":20965,"category":20967},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[20968],{"metadata":20969,"sys":20972,"fields":20979},{"tags":20970,"concepts":20971},[],[],{"space":20973,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":20975,"publishedVersion":560,"revision":24,"contentType":20977,"locale":29},{"sys":20974},{"type":12,"linkType":13,"id":14},{"sys":20976},{"id":21,"type":12,"linkType":22},{"sys":20978},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":20980,"metaTitle":570,"metaDescription":571,"mainTitle":20981,"subtitle":589,"heroImage":20996,"ctaButton":612,"ctaLink":613},[569],{"data":20982,"content":20983,"nodeType":74},{},[20984,20990],{"data":20985,"content":20986,"nodeType":582},{},[20987],{"data":20988,"marks":20989,"value":581,"nodeType":82},{},[],{"data":20991,"content":20992,"nodeType":87},{},[20993],{"data":20994,"marks":20995,"value":98,"nodeType":82},{},[],{"metadata":20997,"sys":21000,"fields":21005},{"tags":20998,"concepts":20999},[],[],{"space":21001,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21003,"publishedVersion":24,"revision":45,"locale":29},{"sys":21002},{"type":12,"linkType":13,"id":14},{"sys":21004},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21006},{"url":604,"details":21007,"fileName":610,"contentType":611},{"size":606,"image":21008},{"width":608,"height":609},{"sys":21010,"fields":21012},{"id":21011,"createdAt":15378},"55iVQXY18hY6u2UZk6N5JX",{"title":21013,"slug":21014,"articleIntro":-1,"category":21015},"Compte 704 - Travaux","compte-704---travaux",[21016],{"metadata":21017,"sys":21020,"fields":21027},{"tags":21018,"concepts":21019},[],[],{"space":21021,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21023,"publishedVersion":560,"revision":24,"contentType":21025,"locale":29},{"sys":21022},{"type":12,"linkType":13,"id":14},{"sys":21024},{"id":21,"type":12,"linkType":22},{"sys":21026},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21028,"metaTitle":570,"metaDescription":571,"mainTitle":21029,"subtitle":589,"heroImage":21044,"ctaButton":612,"ctaLink":613},[569],{"data":21030,"content":21031,"nodeType":74},{},[21032,21038],{"data":21033,"content":21034,"nodeType":582},{},[21035],{"data":21036,"marks":21037,"value":581,"nodeType":82},{},[],{"data":21039,"content":21040,"nodeType":87},{},[21041],{"data":21042,"marks":21043,"value":98,"nodeType":82},{},[],{"metadata":21045,"sys":21048,"fields":21053},{"tags":21046,"concepts":21047},[],[],{"space":21049,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21051,"publishedVersion":24,"revision":45,"locale":29},{"sys":21050},{"type":12,"linkType":13,"id":14},{"sys":21052},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21054},{"url":604,"details":21055,"fileName":610,"contentType":611},{"size":606,"image":21056},{"width":608,"height":609},{"sys":21058,"fields":21061},{"id":21059,"createdAt":21060},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":21062,"slug":21063,"articleIntro":21064,"category":21065},"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.",[21066],{"metadata":21067,"sys":21070,"fields":21077},{"tags":21068,"concepts":21069},[],[],{"space":21071,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21073,"publishedVersion":560,"revision":24,"contentType":21075,"locale":29},{"sys":21072},{"type":12,"linkType":13,"id":14},{"sys":21074},{"id":21,"type":12,"linkType":22},{"sys":21076},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21078,"metaTitle":570,"metaDescription":571,"mainTitle":21079,"subtitle":589,"heroImage":21094,"ctaButton":612,"ctaLink":613},[569],{"data":21080,"content":21081,"nodeType":74},{},[21082,21088],{"data":21083,"content":21084,"nodeType":582},{},[21085],{"data":21086,"marks":21087,"value":581,"nodeType":82},{},[],{"data":21089,"content":21090,"nodeType":87},{},[21091],{"data":21092,"marks":21093,"value":98,"nodeType":82},{},[],{"metadata":21095,"sys":21098,"fields":21103},{"tags":21096,"concepts":21097},[],[],{"space":21099,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21101,"publishedVersion":24,"revision":45,"locale":29},{"sys":21100},{"type":12,"linkType":13,"id":14},{"sys":21102},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21104},{"url":604,"details":21105,"fileName":610,"contentType":611},{"size":606,"image":21106},{"width":608,"height":609},{"sys":21108,"fields":21111},{"id":21109,"createdAt":21110},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":21112,"slug":21113,"articleIntro":-1,"category":21114},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[21115],{"metadata":21116,"sys":21119,"fields":21126},{"tags":21117,"concepts":21118},[],[],{"space":21120,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21122,"publishedVersion":560,"revision":24,"contentType":21124,"locale":29},{"sys":21121},{"type":12,"linkType":13,"id":14},{"sys":21123},{"id":21,"type":12,"linkType":22},{"sys":21125},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21127,"metaTitle":570,"metaDescription":571,"mainTitle":21128,"subtitle":589,"heroImage":21143,"ctaButton":612,"ctaLink":613},[569],{"data":21129,"content":21130,"nodeType":74},{},[21131,21137],{"data":21132,"content":21133,"nodeType":582},{},[21134],{"data":21135,"marks":21136,"value":581,"nodeType":82},{},[],{"data":21138,"content":21139,"nodeType":87},{},[21140],{"data":21141,"marks":21142,"value":98,"nodeType":82},{},[],{"metadata":21144,"sys":21147,"fields":21152},{"tags":21145,"concepts":21146},[],[],{"space":21148,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21150,"publishedVersion":24,"revision":45,"locale":29},{"sys":21149},{"type":12,"linkType":13,"id":14},{"sys":21151},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21153},{"url":604,"details":21154,"fileName":610,"contentType":611},{"size":606,"image":21155},{"width":608,"height":609},{"sys":21157,"fields":21160},{"id":21158,"createdAt":21159},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":21161,"slug":21162,"articleIntro":21161,"category":21163},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[21164],{"metadata":21165,"sys":21168,"fields":21175},{"tags":21166,"concepts":21167},[],[],{"space":21169,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21171,"publishedVersion":560,"revision":24,"contentType":21173,"locale":29},{"sys":21170},{"type":12,"linkType":13,"id":14},{"sys":21172},{"id":21,"type":12,"linkType":22},{"sys":21174},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21176,"metaTitle":570,"metaDescription":571,"mainTitle":21177,"subtitle":589,"heroImage":21192,"ctaButton":612,"ctaLink":613},[569],{"data":21178,"content":21179,"nodeType":74},{},[21180,21186],{"data":21181,"content":21182,"nodeType":582},{},[21183],{"data":21184,"marks":21185,"value":581,"nodeType":82},{},[],{"data":21187,"content":21188,"nodeType":87},{},[21189],{"data":21190,"marks":21191,"value":98,"nodeType":82},{},[],{"metadata":21193,"sys":21196,"fields":21201},{"tags":21194,"concepts":21195},[],[],{"space":21197,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21199,"publishedVersion":24,"revision":45,"locale":29},{"sys":21198},{"type":12,"linkType":13,"id":14},{"sys":21200},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21202},{"url":604,"details":21203,"fileName":610,"contentType":611},{"size":606,"image":21204},{"width":608,"height":609},{"sys":21206,"fields":21209},{"id":21207,"createdAt":21208},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":21210,"slug":21211,"articleIntro":21210,"category":21212},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[21213],{"metadata":21214,"sys":21217,"fields":21224},{"tags":21215,"concepts":21216},[],[],{"space":21218,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21220,"publishedVersion":560,"revision":24,"contentType":21222,"locale":29},{"sys":21219},{"type":12,"linkType":13,"id":14},{"sys":21221},{"id":21,"type":12,"linkType":22},{"sys":21223},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21225,"metaTitle":570,"metaDescription":571,"mainTitle":21226,"subtitle":589,"heroImage":21241,"ctaButton":612,"ctaLink":613},[569],{"data":21227,"content":21228,"nodeType":74},{},[21229,21235],{"data":21230,"content":21231,"nodeType":582},{},[21232],{"data":21233,"marks":21234,"value":581,"nodeType":82},{},[],{"data":21236,"content":21237,"nodeType":87},{},[21238],{"data":21239,"marks":21240,"value":98,"nodeType":82},{},[],{"metadata":21242,"sys":21245,"fields":21250},{"tags":21243,"concepts":21244},[],[],{"space":21246,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21248,"publishedVersion":24,"revision":45,"locale":29},{"sys":21247},{"type":12,"linkType":13,"id":14},{"sys":21249},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21251},{"url":604,"details":21252,"fileName":610,"contentType":611},{"size":606,"image":21253},{"width":608,"height":609},{"sys":21255,"fields":21258},{"id":21256,"createdAt":21257},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":21259,"slug":21260,"articleIntro":-1,"category":21261},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[21262],{"metadata":21263,"sys":21266,"fields":21273},{"tags":21264,"concepts":21265},[],[],{"space":21267,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21269,"publishedVersion":560,"revision":24,"contentType":21271,"locale":29},{"sys":21268},{"type":12,"linkType":13,"id":14},{"sys":21270},{"id":21,"type":12,"linkType":22},{"sys":21272},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21274,"metaTitle":570,"metaDescription":571,"mainTitle":21275,"subtitle":589,"heroImage":21290,"ctaButton":612,"ctaLink":613},[569],{"data":21276,"content":21277,"nodeType":74},{},[21278,21284],{"data":21279,"content":21280,"nodeType":582},{},[21281],{"data":21282,"marks":21283,"value":581,"nodeType":82},{},[],{"data":21285,"content":21286,"nodeType":87},{},[21287],{"data":21288,"marks":21289,"value":98,"nodeType":82},{},[],{"metadata":21291,"sys":21294,"fields":21299},{"tags":21292,"concepts":21293},[],[],{"space":21295,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21297,"publishedVersion":24,"revision":45,"locale":29},{"sys":21296},{"type":12,"linkType":13,"id":14},{"sys":21298},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21300},{"url":604,"details":21301,"fileName":610,"contentType":611},{"size":606,"image":21302},{"width":608,"height":609},{"sys":21304,"fields":21307},{"id":21305,"createdAt":21306},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":21308,"slug":21309,"articleIntro":-1,"category":21310},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[21311],{"metadata":21312,"sys":21315,"fields":21322},{"tags":21313,"concepts":21314},[],[],{"space":21316,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21318,"publishedVersion":560,"revision":24,"contentType":21320,"locale":29},{"sys":21317},{"type":12,"linkType":13,"id":14},{"sys":21319},{"id":21,"type":12,"linkType":22},{"sys":21321},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21323,"metaTitle":570,"metaDescription":571,"mainTitle":21324,"subtitle":589,"heroImage":21339,"ctaButton":612,"ctaLink":613},[569],{"data":21325,"content":21326,"nodeType":74},{},[21327,21333],{"data":21328,"content":21329,"nodeType":582},{},[21330],{"data":21331,"marks":21332,"value":581,"nodeType":82},{},[],{"data":21334,"content":21335,"nodeType":87},{},[21336],{"data":21337,"marks":21338,"value":98,"nodeType":82},{},[],{"metadata":21340,"sys":21343,"fields":21348},{"tags":21341,"concepts":21342},[],[],{"space":21344,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21346,"publishedVersion":24,"revision":45,"locale":29},{"sys":21345},{"type":12,"linkType":13,"id":14},{"sys":21347},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21349},{"url":604,"details":21350,"fileName":610,"contentType":611},{"size":606,"image":21351},{"width":608,"height":609},{"sys":21353,"fields":21356},{"id":21354,"createdAt":21355},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":21357,"slug":21358,"articleIntro":-1,"category":21359},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[21360],{"metadata":21361,"sys":21364,"fields":21371},{"tags":21362,"concepts":21363},[],[],{"space":21365,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21367,"publishedVersion":560,"revision":24,"contentType":21369,"locale":29},{"sys":21366},{"type":12,"linkType":13,"id":14},{"sys":21368},{"id":21,"type":12,"linkType":22},{"sys":21370},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21372,"metaTitle":570,"metaDescription":571,"mainTitle":21373,"subtitle":589,"heroImage":21388,"ctaButton":612,"ctaLink":613},[569],{"data":21374,"content":21375,"nodeType":74},{},[21376,21382],{"data":21377,"content":21378,"nodeType":582},{},[21379],{"data":21380,"marks":21381,"value":581,"nodeType":82},{},[],{"data":21383,"content":21384,"nodeType":87},{},[21385],{"data":21386,"marks":21387,"value":98,"nodeType":82},{},[],{"metadata":21389,"sys":21392,"fields":21397},{"tags":21390,"concepts":21391},[],[],{"space":21393,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21395,"publishedVersion":24,"revision":45,"locale":29},{"sys":21394},{"type":12,"linkType":13,"id":14},{"sys":21396},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21398},{"url":604,"details":21399,"fileName":610,"contentType":611},{"size":606,"image":21400},{"width":608,"height":609},{"sys":21402,"fields":21405},{"id":21403,"createdAt":21404},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":21406,"slug":21407,"articleIntro":-1,"category":21408},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[21409],{"metadata":21410,"sys":21413,"fields":21420},{"tags":21411,"concepts":21412},[],[],{"space":21414,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21416,"publishedVersion":560,"revision":24,"contentType":21418,"locale":29},{"sys":21415},{"type":12,"linkType":13,"id":14},{"sys":21417},{"id":21,"type":12,"linkType":22},{"sys":21419},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21421,"metaTitle":570,"metaDescription":571,"mainTitle":21422,"subtitle":589,"heroImage":21437,"ctaButton":612,"ctaLink":613},[569],{"data":21423,"content":21424,"nodeType":74},{},[21425,21431],{"data":21426,"content":21427,"nodeType":582},{},[21428],{"data":21429,"marks":21430,"value":581,"nodeType":82},{},[],{"data":21432,"content":21433,"nodeType":87},{},[21434],{"data":21435,"marks":21436,"value":98,"nodeType":82},{},[],{"metadata":21438,"sys":21441,"fields":21446},{"tags":21439,"concepts":21440},[],[],{"space":21442,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21444,"publishedVersion":24,"revision":45,"locale":29},{"sys":21443},{"type":12,"linkType":13,"id":14},{"sys":21445},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21447},{"url":604,"details":21448,"fileName":610,"contentType":611},{"size":606,"image":21449},{"width":608,"height":609},{"sys":21451,"fields":21454},{"id":21452,"createdAt":21453},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":21455,"slug":21456,"articleIntro":21455,"category":21457},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[21458],{"metadata":21459,"sys":21462,"fields":21469},{"tags":21460,"concepts":21461},[],[],{"space":21463,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21465,"publishedVersion":560,"revision":24,"contentType":21467,"locale":29},{"sys":21464},{"type":12,"linkType":13,"id":14},{"sys":21466},{"id":21,"type":12,"linkType":22},{"sys":21468},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21470,"metaTitle":570,"metaDescription":571,"mainTitle":21471,"subtitle":589,"heroImage":21486,"ctaButton":612,"ctaLink":613},[569],{"data":21472,"content":21473,"nodeType":74},{},[21474,21480],{"data":21475,"content":21476,"nodeType":582},{},[21477],{"data":21478,"marks":21479,"value":581,"nodeType":82},{},[],{"data":21481,"content":21482,"nodeType":87},{},[21483],{"data":21484,"marks":21485,"value":98,"nodeType":82},{},[],{"metadata":21487,"sys":21490,"fields":21495},{"tags":21488,"concepts":21489},[],[],{"space":21491,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21493,"publishedVersion":24,"revision":45,"locale":29},{"sys":21492},{"type":12,"linkType":13,"id":14},{"sys":21494},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21496},{"url":604,"details":21497,"fileName":610,"contentType":611},{"size":606,"image":21498},{"width":608,"height":609},{"sys":21500,"fields":21503},{"id":21501,"createdAt":21502},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":21504,"slug":21505,"articleIntro":21504,"category":21506},"6331 - Versement de transport","compte-6331-versement-de-transport",[21507],{"metadata":21508,"sys":21511,"fields":21518},{"tags":21509,"concepts":21510},[],[],{"space":21512,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21514,"publishedVersion":560,"revision":24,"contentType":21516,"locale":29},{"sys":21513},{"type":12,"linkType":13,"id":14},{"sys":21515},{"id":21,"type":12,"linkType":22},{"sys":21517},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21519,"metaTitle":570,"metaDescription":571,"mainTitle":21520,"subtitle":589,"heroImage":21535,"ctaButton":612,"ctaLink":613},[569],{"data":21521,"content":21522,"nodeType":74},{},[21523,21529],{"data":21524,"content":21525,"nodeType":582},{},[21526],{"data":21527,"marks":21528,"value":581,"nodeType":82},{},[],{"data":21530,"content":21531,"nodeType":87},{},[21532],{"data":21533,"marks":21534,"value":98,"nodeType":82},{},[],{"metadata":21536,"sys":21539,"fields":21544},{"tags":21537,"concepts":21538},[],[],{"space":21540,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21542,"publishedVersion":24,"revision":45,"locale":29},{"sys":21541},{"type":12,"linkType":13,"id":14},{"sys":21543},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21545},{"url":604,"details":21546,"fileName":610,"contentType":611},{"size":606,"image":21547},{"width":608,"height":609},{"sys":21549,"fields":21552},{"id":21550,"createdAt":21551},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":21553,"slug":21554,"articleIntro":-1,"category":21555},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[21556],{"metadata":21557,"sys":21560,"fields":21567},{"tags":21558,"concepts":21559},[],[],{"space":21561,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21563,"publishedVersion":560,"revision":24,"contentType":21565,"locale":29},{"sys":21562},{"type":12,"linkType":13,"id":14},{"sys":21564},{"id":21,"type":12,"linkType":22},{"sys":21566},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21568,"metaTitle":570,"metaDescription":571,"mainTitle":21569,"subtitle":589,"heroImage":21584,"ctaButton":612,"ctaLink":613},[569],{"data":21570,"content":21571,"nodeType":74},{},[21572,21578],{"data":21573,"content":21574,"nodeType":582},{},[21575],{"data":21576,"marks":21577,"value":581,"nodeType":82},{},[],{"data":21579,"content":21580,"nodeType":87},{},[21581],{"data":21582,"marks":21583,"value":98,"nodeType":82},{},[],{"metadata":21585,"sys":21588,"fields":21593},{"tags":21586,"concepts":21587},[],[],{"space":21589,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21591,"publishedVersion":24,"revision":45,"locale":29},{"sys":21590},{"type":12,"linkType":13,"id":14},{"sys":21592},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21594},{"url":604,"details":21595,"fileName":610,"contentType":611},{"size":606,"image":21596},{"width":608,"height":609},{"sys":21598,"fields":21601},{"id":21599,"createdAt":21600},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":21602,"slug":21603,"articleIntro":21604,"category":21605},"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",[21606],{"metadata":21607,"sys":21610,"fields":21617},{"tags":21608,"concepts":21609},[],[],{"space":21611,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21613,"publishedVersion":560,"revision":24,"contentType":21615,"locale":29},{"sys":21612},{"type":12,"linkType":13,"id":14},{"sys":21614},{"id":21,"type":12,"linkType":22},{"sys":21616},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21618,"metaTitle":570,"metaDescription":571,"mainTitle":21619,"subtitle":589,"heroImage":21634,"ctaButton":612,"ctaLink":613},[569],{"data":21620,"content":21621,"nodeType":74},{},[21622,21628],{"data":21623,"content":21624,"nodeType":582},{},[21625],{"data":21626,"marks":21627,"value":581,"nodeType":82},{},[],{"data":21629,"content":21630,"nodeType":87},{},[21631],{"data":21632,"marks":21633,"value":98,"nodeType":82},{},[],{"metadata":21635,"sys":21638,"fields":21643},{"tags":21636,"concepts":21637},[],[],{"space":21639,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21641,"publishedVersion":24,"revision":45,"locale":29},{"sys":21640},{"type":12,"linkType":13,"id":14},{"sys":21642},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21644},{"url":604,"details":21645,"fileName":610,"contentType":611},{"size":606,"image":21646},{"width":608,"height":609},{"sys":21648,"fields":21651},{"id":21649,"createdAt":21650},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":21652,"slug":21653,"articleIntro":21652,"category":21654},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[21655],{"metadata":21656,"sys":21659,"fields":21666},{"tags":21657,"concepts":21658},[],[],{"space":21660,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21662,"publishedVersion":560,"revision":24,"contentType":21664,"locale":29},{"sys":21661},{"type":12,"linkType":13,"id":14},{"sys":21663},{"id":21,"type":12,"linkType":22},{"sys":21665},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21667,"metaTitle":570,"metaDescription":571,"mainTitle":21668,"subtitle":589,"heroImage":21683,"ctaButton":612,"ctaLink":613},[569],{"data":21669,"content":21670,"nodeType":74},{},[21671,21677],{"data":21672,"content":21673,"nodeType":582},{},[21674],{"data":21675,"marks":21676,"value":581,"nodeType":82},{},[],{"data":21678,"content":21679,"nodeType":87},{},[21680],{"data":21681,"marks":21682,"value":98,"nodeType":82},{},[],{"metadata":21684,"sys":21687,"fields":21692},{"tags":21685,"concepts":21686},[],[],{"space":21688,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21690,"publishedVersion":24,"revision":45,"locale":29},{"sys":21689},{"type":12,"linkType":13,"id":14},{"sys":21691},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21693},{"url":604,"details":21694,"fileName":610,"contentType":611},{"size":606,"image":21695},{"width":608,"height":609},{"sys":21697,"fields":21700},{"id":21698,"createdAt":21699},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":21701,"slug":21702,"articleIntro":21701,"category":21703},"4558 - Intérêts courus","compte-4558-interets-courus",[21704],{"metadata":21705,"sys":21708,"fields":21715},{"tags":21706,"concepts":21707},[],[],{"space":21709,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21711,"publishedVersion":560,"revision":24,"contentType":21713,"locale":29},{"sys":21710},{"type":12,"linkType":13,"id":14},{"sys":21712},{"id":21,"type":12,"linkType":22},{"sys":21714},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21716,"metaTitle":570,"metaDescription":571,"mainTitle":21717,"subtitle":589,"heroImage":21732,"ctaButton":612,"ctaLink":613},[569],{"data":21718,"content":21719,"nodeType":74},{},[21720,21726],{"data":21721,"content":21722,"nodeType":582},{},[21723],{"data":21724,"marks":21725,"value":581,"nodeType":82},{},[],{"data":21727,"content":21728,"nodeType":87},{},[21729],{"data":21730,"marks":21731,"value":98,"nodeType":82},{},[],{"metadata":21733,"sys":21736,"fields":21741},{"tags":21734,"concepts":21735},[],[],{"space":21737,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21739,"publishedVersion":24,"revision":45,"locale":29},{"sys":21738},{"type":12,"linkType":13,"id":14},{"sys":21740},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21742},{"url":604,"details":21743,"fileName":610,"contentType":611},{"size":606,"image":21744},{"width":608,"height":609},{"sys":21746,"fields":21749},{"id":21747,"createdAt":21748},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":21750,"slug":21751,"articleIntro":21750,"category":21752},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[21753],{"metadata":21754,"sys":21757,"fields":21764},{"tags":21755,"concepts":21756},[],[],{"space":21758,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21760,"publishedVersion":560,"revision":24,"contentType":21762,"locale":29},{"sys":21759},{"type":12,"linkType":13,"id":14},{"sys":21761},{"id":21,"type":12,"linkType":22},{"sys":21763},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21765,"metaTitle":570,"metaDescription":571,"mainTitle":21766,"subtitle":589,"heroImage":21781,"ctaButton":612,"ctaLink":613},[569],{"data":21767,"content":21768,"nodeType":74},{},[21769,21775],{"data":21770,"content":21771,"nodeType":582},{},[21772],{"data":21773,"marks":21774,"value":581,"nodeType":82},{},[],{"data":21776,"content":21777,"nodeType":87},{},[21778],{"data":21779,"marks":21780,"value":98,"nodeType":82},{},[],{"metadata":21782,"sys":21785,"fields":21790},{"tags":21783,"concepts":21784},[],[],{"space":21786,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21788,"publishedVersion":24,"revision":45,"locale":29},{"sys":21787},{"type":12,"linkType":13,"id":14},{"sys":21789},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21791},{"url":604,"details":21792,"fileName":610,"contentType":611},{"size":606,"image":21793},{"width":608,"height":609},{"sys":21795,"fields":21798},{"id":21796,"createdAt":21797},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":21799,"slug":21800,"articleIntro":-1,"category":21801},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[21802],{"metadata":21803,"sys":21806,"fields":21813},{"tags":21804,"concepts":21805},[],[],{"space":21807,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21809,"publishedVersion":560,"revision":24,"contentType":21811,"locale":29},{"sys":21808},{"type":12,"linkType":13,"id":14},{"sys":21810},{"id":21,"type":12,"linkType":22},{"sys":21812},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21814,"metaTitle":570,"metaDescription":571,"mainTitle":21815,"subtitle":589,"heroImage":21830,"ctaButton":612,"ctaLink":613},[569],{"data":21816,"content":21817,"nodeType":74},{},[21818,21824],{"data":21819,"content":21820,"nodeType":582},{},[21821],{"data":21822,"marks":21823,"value":581,"nodeType":82},{},[],{"data":21825,"content":21826,"nodeType":87},{},[21827],{"data":21828,"marks":21829,"value":98,"nodeType":82},{},[],{"metadata":21831,"sys":21834,"fields":21839},{"tags":21832,"concepts":21833},[],[],{"space":21835,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21837,"publishedVersion":24,"revision":45,"locale":29},{"sys":21836},{"type":12,"linkType":13,"id":14},{"sys":21838},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21840},{"url":604,"details":21841,"fileName":610,"contentType":611},{"size":606,"image":21842},{"width":608,"height":609},{"sys":21844,"fields":21847},{"id":21845,"createdAt":21846},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":21848,"slug":21849,"articleIntro":21848,"category":21850},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[21851],{"metadata":21852,"sys":21855,"fields":21862},{"tags":21853,"concepts":21854},[],[],{"space":21856,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21858,"publishedVersion":560,"revision":24,"contentType":21860,"locale":29},{"sys":21857},{"type":12,"linkType":13,"id":14},{"sys":21859},{"id":21,"type":12,"linkType":22},{"sys":21861},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21863,"metaTitle":570,"metaDescription":571,"mainTitle":21864,"subtitle":589,"heroImage":21879,"ctaButton":612,"ctaLink":613},[569],{"data":21865,"content":21866,"nodeType":74},{},[21867,21873],{"data":21868,"content":21869,"nodeType":582},{},[21870],{"data":21871,"marks":21872,"value":581,"nodeType":82},{},[],{"data":21874,"content":21875,"nodeType":87},{},[21876],{"data":21877,"marks":21878,"value":98,"nodeType":82},{},[],{"metadata":21880,"sys":21883,"fields":21888},{"tags":21881,"concepts":21882},[],[],{"space":21884,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21886,"publishedVersion":24,"revision":45,"locale":29},{"sys":21885},{"type":12,"linkType":13,"id":14},{"sys":21887},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21889},{"url":604,"details":21890,"fileName":610,"contentType":611},{"size":606,"image":21891},{"width":608,"height":609},{"sys":21893,"fields":21896},{"id":21894,"createdAt":21895},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":21897,"slug":21898,"articleIntro":21897,"category":21899},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[21900],{"metadata":21901,"sys":21904,"fields":21911},{"tags":21902,"concepts":21903},[],[],{"space":21905,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21907,"publishedVersion":560,"revision":24,"contentType":21909,"locale":29},{"sys":21906},{"type":12,"linkType":13,"id":14},{"sys":21908},{"id":21,"type":12,"linkType":22},{"sys":21910},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21912,"metaTitle":570,"metaDescription":571,"mainTitle":21913,"subtitle":589,"heroImage":21928,"ctaButton":612,"ctaLink":613},[569],{"data":21914,"content":21915,"nodeType":74},{},[21916,21922],{"data":21917,"content":21918,"nodeType":582},{},[21919],{"data":21920,"marks":21921,"value":581,"nodeType":82},{},[],{"data":21923,"content":21924,"nodeType":87},{},[21925],{"data":21926,"marks":21927,"value":98,"nodeType":82},{},[],{"metadata":21929,"sys":21932,"fields":21937},{"tags":21930,"concepts":21931},[],[],{"space":21933,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21935,"publishedVersion":24,"revision":45,"locale":29},{"sys":21934},{"type":12,"linkType":13,"id":14},{"sys":21936},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21938},{"url":604,"details":21939,"fileName":610,"contentType":611},{"size":606,"image":21940},{"width":608,"height":609},{"sys":21942,"fields":21945},{"id":21943,"createdAt":21944},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":21946,"slug":21947,"articleIntro":21946,"category":21948},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[21949],{"metadata":21950,"sys":21953,"fields":21960},{"tags":21951,"concepts":21952},[],[],{"space":21954,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":21956,"publishedVersion":560,"revision":24,"contentType":21958,"locale":29},{"sys":21955},{"type":12,"linkType":13,"id":14},{"sys":21957},{"id":21,"type":12,"linkType":22},{"sys":21959},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":21961,"metaTitle":570,"metaDescription":571,"mainTitle":21962,"subtitle":589,"heroImage":21977,"ctaButton":612,"ctaLink":613},[569],{"data":21963,"content":21964,"nodeType":74},{},[21965,21971],{"data":21966,"content":21967,"nodeType":582},{},[21968],{"data":21969,"marks":21970,"value":581,"nodeType":82},{},[],{"data":21972,"content":21973,"nodeType":87},{},[21974],{"data":21975,"marks":21976,"value":98,"nodeType":82},{},[],{"metadata":21978,"sys":21981,"fields":21986},{"tags":21979,"concepts":21980},[],[],{"space":21982,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":21984,"publishedVersion":24,"revision":45,"locale":29},{"sys":21983},{"type":12,"linkType":13,"id":14},{"sys":21985},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":21987},{"url":604,"details":21988,"fileName":610,"contentType":611},{"size":606,"image":21989},{"width":608,"height":609},{"sys":21991,"fields":21994},{"id":21992,"createdAt":21993},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":21995,"slug":21996,"articleIntro":21997,"category":21998},"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",[21999],{"metadata":22000,"sys":22003,"fields":22010},{"tags":22001,"concepts":22002},[],[],{"space":22004,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22006,"publishedVersion":560,"revision":24,"contentType":22008,"locale":29},{"sys":22005},{"type":12,"linkType":13,"id":14},{"sys":22007},{"id":21,"type":12,"linkType":22},{"sys":22009},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22011,"metaTitle":570,"metaDescription":571,"mainTitle":22012,"subtitle":589,"heroImage":22027,"ctaButton":612,"ctaLink":613},[569],{"data":22013,"content":22014,"nodeType":74},{},[22015,22021],{"data":22016,"content":22017,"nodeType":582},{},[22018],{"data":22019,"marks":22020,"value":581,"nodeType":82},{},[],{"data":22022,"content":22023,"nodeType":87},{},[22024],{"data":22025,"marks":22026,"value":98,"nodeType":82},{},[],{"metadata":22028,"sys":22031,"fields":22036},{"tags":22029,"concepts":22030},[],[],{"space":22032,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22034,"publishedVersion":24,"revision":45,"locale":29},{"sys":22033},{"type":12,"linkType":13,"id":14},{"sys":22035},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22037},{"url":604,"details":22038,"fileName":610,"contentType":611},{"size":606,"image":22039},{"width":608,"height":609},{"sys":22041,"fields":22044},{"id":22042,"createdAt":22043},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":22045,"slug":22046,"articleIntro":22045,"category":22047},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[22048],{"metadata":22049,"sys":22052,"fields":22059},{"tags":22050,"concepts":22051},[],[],{"space":22053,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22055,"publishedVersion":560,"revision":24,"contentType":22057,"locale":29},{"sys":22054},{"type":12,"linkType":13,"id":14},{"sys":22056},{"id":21,"type":12,"linkType":22},{"sys":22058},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22060,"metaTitle":570,"metaDescription":571,"mainTitle":22061,"subtitle":589,"heroImage":22076,"ctaButton":612,"ctaLink":613},[569],{"data":22062,"content":22063,"nodeType":74},{},[22064,22070],{"data":22065,"content":22066,"nodeType":582},{},[22067],{"data":22068,"marks":22069,"value":581,"nodeType":82},{},[],{"data":22071,"content":22072,"nodeType":87},{},[22073],{"data":22074,"marks":22075,"value":98,"nodeType":82},{},[],{"metadata":22077,"sys":22080,"fields":22085},{"tags":22078,"concepts":22079},[],[],{"space":22081,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22083,"publishedVersion":24,"revision":45,"locale":29},{"sys":22082},{"type":12,"linkType":13,"id":14},{"sys":22084},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22086},{"url":604,"details":22087,"fileName":610,"contentType":611},{"size":606,"image":22088},{"width":608,"height":609},{"sys":22090,"fields":22093},{"id":22091,"createdAt":22092},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":22094,"slug":22095,"articleIntro":22094,"category":22096},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[22097],{"metadata":22098,"sys":22101,"fields":22108},{"tags":22099,"concepts":22100},[],[],{"space":22102,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22104,"publishedVersion":560,"revision":24,"contentType":22106,"locale":29},{"sys":22103},{"type":12,"linkType":13,"id":14},{"sys":22105},{"id":21,"type":12,"linkType":22},{"sys":22107},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22109,"metaTitle":570,"metaDescription":571,"mainTitle":22110,"subtitle":589,"heroImage":22125,"ctaButton":612,"ctaLink":613},[569],{"data":22111,"content":22112,"nodeType":74},{},[22113,22119],{"data":22114,"content":22115,"nodeType":582},{},[22116],{"data":22117,"marks":22118,"value":581,"nodeType":82},{},[],{"data":22120,"content":22121,"nodeType":87},{},[22122],{"data":22123,"marks":22124,"value":98,"nodeType":82},{},[],{"metadata":22126,"sys":22129,"fields":22134},{"tags":22127,"concepts":22128},[],[],{"space":22130,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22132,"publishedVersion":24,"revision":45,"locale":29},{"sys":22131},{"type":12,"linkType":13,"id":14},{"sys":22133},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22135},{"url":604,"details":22136,"fileName":610,"contentType":611},{"size":606,"image":22137},{"width":608,"height":609},{"sys":22139,"fields":22142},{"id":22140,"createdAt":22141},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":22143,"slug":22144,"articleIntro":22143,"category":22145},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[22146],{"metadata":22147,"sys":22150,"fields":22157},{"tags":22148,"concepts":22149},[],[],{"space":22151,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22153,"publishedVersion":560,"revision":24,"contentType":22155,"locale":29},{"sys":22152},{"type":12,"linkType":13,"id":14},{"sys":22154},{"id":21,"type":12,"linkType":22},{"sys":22156},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22158,"metaTitle":570,"metaDescription":571,"mainTitle":22159,"subtitle":589,"heroImage":22174,"ctaButton":612,"ctaLink":613},[569],{"data":22160,"content":22161,"nodeType":74},{},[22162,22168],{"data":22163,"content":22164,"nodeType":582},{},[22165],{"data":22166,"marks":22167,"value":581,"nodeType":82},{},[],{"data":22169,"content":22170,"nodeType":87},{},[22171],{"data":22172,"marks":22173,"value":98,"nodeType":82},{},[],{"metadata":22175,"sys":22178,"fields":22183},{"tags":22176,"concepts":22177},[],[],{"space":22179,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22181,"publishedVersion":24,"revision":45,"locale":29},{"sys":22180},{"type":12,"linkType":13,"id":14},{"sys":22182},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22184},{"url":604,"details":22185,"fileName":610,"contentType":611},{"size":606,"image":22186},{"width":608,"height":609},{"sys":22188,"fields":22191},{"id":22189,"createdAt":22190},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":22192,"slug":22193,"articleIntro":-1,"category":22194},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[22195],{"metadata":22196,"sys":22199,"fields":22206},{"tags":22197,"concepts":22198},[],[],{"space":22200,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22202,"publishedVersion":560,"revision":24,"contentType":22204,"locale":29},{"sys":22201},{"type":12,"linkType":13,"id":14},{"sys":22203},{"id":21,"type":12,"linkType":22},{"sys":22205},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22207,"metaTitle":570,"metaDescription":571,"mainTitle":22208,"subtitle":589,"heroImage":22223,"ctaButton":612,"ctaLink":613},[569],{"data":22209,"content":22210,"nodeType":74},{},[22211,22217],{"data":22212,"content":22213,"nodeType":582},{},[22214],{"data":22215,"marks":22216,"value":581,"nodeType":82},{},[],{"data":22218,"content":22219,"nodeType":87},{},[22220],{"data":22221,"marks":22222,"value":98,"nodeType":82},{},[],{"metadata":22224,"sys":22227,"fields":22232},{"tags":22225,"concepts":22226},[],[],{"space":22228,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22230,"publishedVersion":24,"revision":45,"locale":29},{"sys":22229},{"type":12,"linkType":13,"id":14},{"sys":22231},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22233},{"url":604,"details":22234,"fileName":610,"contentType":611},{"size":606,"image":22235},{"width":608,"height":609},{"sys":22237,"fields":22240},{"id":22238,"createdAt":22239},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":22241,"slug":22242,"articleIntro":22241,"category":22243},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[22244],{"metadata":22245,"sys":22248,"fields":22255},{"tags":22246,"concepts":22247},[],[],{"space":22249,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22251,"publishedVersion":560,"revision":24,"contentType":22253,"locale":29},{"sys":22250},{"type":12,"linkType":13,"id":14},{"sys":22252},{"id":21,"type":12,"linkType":22},{"sys":22254},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22256,"metaTitle":570,"metaDescription":571,"mainTitle":22257,"subtitle":589,"heroImage":22272,"ctaButton":612,"ctaLink":613},[569],{"data":22258,"content":22259,"nodeType":74},{},[22260,22266],{"data":22261,"content":22262,"nodeType":582},{},[22263],{"data":22264,"marks":22265,"value":581,"nodeType":82},{},[],{"data":22267,"content":22268,"nodeType":87},{},[22269],{"data":22270,"marks":22271,"value":98,"nodeType":82},{},[],{"metadata":22273,"sys":22276,"fields":22281},{"tags":22274,"concepts":22275},[],[],{"space":22277,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22279,"publishedVersion":24,"revision":45,"locale":29},{"sys":22278},{"type":12,"linkType":13,"id":14},{"sys":22280},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22282},{"url":604,"details":22283,"fileName":610,"contentType":611},{"size":606,"image":22284},{"width":608,"height":609},{"sys":22286,"fields":22289},{"id":22287,"createdAt":22288},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":22290,"slug":22291,"articleIntro":22290,"category":22292},"Compte 106 - Réserves","compte-106-reserves",[22293],{"metadata":22294,"sys":22297,"fields":22304},{"tags":22295,"concepts":22296},[],[],{"space":22298,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22300,"publishedVersion":560,"revision":24,"contentType":22302,"locale":29},{"sys":22299},{"type":12,"linkType":13,"id":14},{"sys":22301},{"id":21,"type":12,"linkType":22},{"sys":22303},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22305,"metaTitle":570,"metaDescription":571,"mainTitle":22306,"subtitle":589,"heroImage":22321,"ctaButton":612,"ctaLink":613},[569],{"data":22307,"content":22308,"nodeType":74},{},[22309,22315],{"data":22310,"content":22311,"nodeType":582},{},[22312],{"data":22313,"marks":22314,"value":581,"nodeType":82},{},[],{"data":22316,"content":22317,"nodeType":87},{},[22318],{"data":22319,"marks":22320,"value":98,"nodeType":82},{},[],{"metadata":22322,"sys":22325,"fields":22330},{"tags":22323,"concepts":22324},[],[],{"space":22326,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22328,"publishedVersion":24,"revision":45,"locale":29},{"sys":22327},{"type":12,"linkType":13,"id":14},{"sys":22329},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22331},{"url":604,"details":22332,"fileName":610,"contentType":611},{"size":606,"image":22333},{"width":608,"height":609},{"sys":22335,"fields":22338},{"id":22336,"createdAt":22337},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":22339,"slug":22340,"articleIntro":22339,"category":22341},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[22342],{"metadata":22343,"sys":22346,"fields":22353},{"tags":22344,"concepts":22345},[],[],{"space":22347,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22349,"publishedVersion":560,"revision":24,"contentType":22351,"locale":29},{"sys":22348},{"type":12,"linkType":13,"id":14},{"sys":22350},{"id":21,"type":12,"linkType":22},{"sys":22352},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22354,"metaTitle":570,"metaDescription":571,"mainTitle":22355,"subtitle":589,"heroImage":22370,"ctaButton":612,"ctaLink":613},[569],{"data":22356,"content":22357,"nodeType":74},{},[22358,22364],{"data":22359,"content":22360,"nodeType":582},{},[22361],{"data":22362,"marks":22363,"value":581,"nodeType":82},{},[],{"data":22365,"content":22366,"nodeType":87},{},[22367],{"data":22368,"marks":22369,"value":98,"nodeType":82},{},[],{"metadata":22371,"sys":22374,"fields":22379},{"tags":22372,"concepts":22373},[],[],{"space":22375,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22377,"publishedVersion":24,"revision":45,"locale":29},{"sys":22376},{"type":12,"linkType":13,"id":14},{"sys":22378},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22380},{"url":604,"details":22381,"fileName":610,"contentType":611},{"size":606,"image":22382},{"width":608,"height":609},{"sys":22384,"fields":22387},{"id":22385,"createdAt":22386},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":22388,"slug":22389,"articleIntro":-1,"category":22390},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[22391],{"metadata":22392,"sys":22395,"fields":22402},{"tags":22393,"concepts":22394},[],[],{"space":22396,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22398,"publishedVersion":560,"revision":24,"contentType":22400,"locale":29},{"sys":22397},{"type":12,"linkType":13,"id":14},{"sys":22399},{"id":21,"type":12,"linkType":22},{"sys":22401},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22403,"metaTitle":570,"metaDescription":571,"mainTitle":22404,"subtitle":589,"heroImage":22419,"ctaButton":612,"ctaLink":613},[569],{"data":22405,"content":22406,"nodeType":74},{},[22407,22413],{"data":22408,"content":22409,"nodeType":582},{},[22410],{"data":22411,"marks":22412,"value":581,"nodeType":82},{},[],{"data":22414,"content":22415,"nodeType":87},{},[22416],{"data":22417,"marks":22418,"value":98,"nodeType":82},{},[],{"metadata":22420,"sys":22423,"fields":22428},{"tags":22421,"concepts":22422},[],[],{"space":22424,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22426,"publishedVersion":24,"revision":45,"locale":29},{"sys":22425},{"type":12,"linkType":13,"id":14},{"sys":22427},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22429},{"url":604,"details":22430,"fileName":610,"contentType":611},{"size":606,"image":22431},{"width":608,"height":609},{"sys":22433,"fields":22436},{"id":22434,"createdAt":22435},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":22437,"slug":22438,"articleIntro":22437,"category":22439},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[22440],{"metadata":22441,"sys":22444,"fields":22451},{"tags":22442,"concepts":22443},[],[],{"space":22445,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22447,"publishedVersion":560,"revision":24,"contentType":22449,"locale":29},{"sys":22446},{"type":12,"linkType":13,"id":14},{"sys":22448},{"id":21,"type":12,"linkType":22},{"sys":22450},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22452,"metaTitle":570,"metaDescription":571,"mainTitle":22453,"subtitle":589,"heroImage":22468,"ctaButton":612,"ctaLink":613},[569],{"data":22454,"content":22455,"nodeType":74},{},[22456,22462],{"data":22457,"content":22458,"nodeType":582},{},[22459],{"data":22460,"marks":22461,"value":581,"nodeType":82},{},[],{"data":22463,"content":22464,"nodeType":87},{},[22465],{"data":22466,"marks":22467,"value":98,"nodeType":82},{},[],{"metadata":22469,"sys":22472,"fields":22477},{"tags":22470,"concepts":22471},[],[],{"space":22473,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22475,"publishedVersion":24,"revision":45,"locale":29},{"sys":22474},{"type":12,"linkType":13,"id":14},{"sys":22476},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22478},{"url":604,"details":22479,"fileName":610,"contentType":611},{"size":606,"image":22480},{"width":608,"height":609},{"sys":22482,"fields":22485},{"id":22483,"createdAt":22484},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":22486,"slug":22487,"articleIntro":-1,"category":22488},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[22489],{"metadata":22490,"sys":22493,"fields":22500},{"tags":22491,"concepts":22492},[],[],{"space":22494,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22496,"publishedVersion":560,"revision":24,"contentType":22498,"locale":29},{"sys":22495},{"type":12,"linkType":13,"id":14},{"sys":22497},{"id":21,"type":12,"linkType":22},{"sys":22499},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22501,"metaTitle":570,"metaDescription":571,"mainTitle":22502,"subtitle":589,"heroImage":22517,"ctaButton":612,"ctaLink":613},[569],{"data":22503,"content":22504,"nodeType":74},{},[22505,22511],{"data":22506,"content":22507,"nodeType":582},{},[22508],{"data":22509,"marks":22510,"value":581,"nodeType":82},{},[],{"data":22512,"content":22513,"nodeType":87},{},[22514],{"data":22515,"marks":22516,"value":98,"nodeType":82},{},[],{"metadata":22518,"sys":22521,"fields":22526},{"tags":22519,"concepts":22520},[],[],{"space":22522,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22524,"publishedVersion":24,"revision":45,"locale":29},{"sys":22523},{"type":12,"linkType":13,"id":14},{"sys":22525},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22527},{"url":604,"details":22528,"fileName":610,"contentType":611},{"size":606,"image":22529},{"width":608,"height":609},{"sys":22531,"fields":22534},{"id":22532,"createdAt":22533},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":22535,"slug":22536,"articleIntro":22535,"category":22537},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[22538],{"metadata":22539,"sys":22542,"fields":22549},{"tags":22540,"concepts":22541},[],[],{"space":22543,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22545,"publishedVersion":560,"revision":24,"contentType":22547,"locale":29},{"sys":22544},{"type":12,"linkType":13,"id":14},{"sys":22546},{"id":21,"type":12,"linkType":22},{"sys":22548},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22550,"metaTitle":570,"metaDescription":571,"mainTitle":22551,"subtitle":589,"heroImage":22566,"ctaButton":612,"ctaLink":613},[569],{"data":22552,"content":22553,"nodeType":74},{},[22554,22560],{"data":22555,"content":22556,"nodeType":582},{},[22557],{"data":22558,"marks":22559,"value":581,"nodeType":82},{},[],{"data":22561,"content":22562,"nodeType":87},{},[22563],{"data":22564,"marks":22565,"value":98,"nodeType":82},{},[],{"metadata":22567,"sys":22570,"fields":22575},{"tags":22568,"concepts":22569},[],[],{"space":22571,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22573,"publishedVersion":24,"revision":45,"locale":29},{"sys":22572},{"type":12,"linkType":13,"id":14},{"sys":22574},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22576},{"url":604,"details":22577,"fileName":610,"contentType":611},{"size":606,"image":22578},{"width":608,"height":609},{"sys":22580,"fields":22583},{"id":22581,"createdAt":22582},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":22584,"slug":22585,"articleIntro":22584,"category":22586},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[22587],{"metadata":22588,"sys":22591,"fields":22598},{"tags":22589,"concepts":22590},[],[],{"space":22592,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22594,"publishedVersion":560,"revision":24,"contentType":22596,"locale":29},{"sys":22593},{"type":12,"linkType":13,"id":14},{"sys":22595},{"id":21,"type":12,"linkType":22},{"sys":22597},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22599,"metaTitle":570,"metaDescription":571,"mainTitle":22600,"subtitle":589,"heroImage":22615,"ctaButton":612,"ctaLink":613},[569],{"data":22601,"content":22602,"nodeType":74},{},[22603,22609],{"data":22604,"content":22605,"nodeType":582},{},[22606],{"data":22607,"marks":22608,"value":581,"nodeType":82},{},[],{"data":22610,"content":22611,"nodeType":87},{},[22612],{"data":22613,"marks":22614,"value":98,"nodeType":82},{},[],{"metadata":22616,"sys":22619,"fields":22624},{"tags":22617,"concepts":22618},[],[],{"space":22620,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22622,"publishedVersion":24,"revision":45,"locale":29},{"sys":22621},{"type":12,"linkType":13,"id":14},{"sys":22623},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22625},{"url":604,"details":22626,"fileName":610,"contentType":611},{"size":606,"image":22627},{"width":608,"height":609},{"sys":22629,"fields":22632},{"id":22630,"createdAt":22631},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":22633,"slug":22634,"articleIntro":22633,"category":22635},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[22636],{"metadata":22637,"sys":22640,"fields":22647},{"tags":22638,"concepts":22639},[],[],{"space":22641,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22643,"publishedVersion":560,"revision":24,"contentType":22645,"locale":29},{"sys":22642},{"type":12,"linkType":13,"id":14},{"sys":22644},{"id":21,"type":12,"linkType":22},{"sys":22646},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22648,"metaTitle":570,"metaDescription":571,"mainTitle":22649,"subtitle":589,"heroImage":22664,"ctaButton":612,"ctaLink":613},[569],{"data":22650,"content":22651,"nodeType":74},{},[22652,22658],{"data":22653,"content":22654,"nodeType":582},{},[22655],{"data":22656,"marks":22657,"value":581,"nodeType":82},{},[],{"data":22659,"content":22660,"nodeType":87},{},[22661],{"data":22662,"marks":22663,"value":98,"nodeType":82},{},[],{"metadata":22665,"sys":22668,"fields":22673},{"tags":22666,"concepts":22667},[],[],{"space":22669,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22671,"publishedVersion":24,"revision":45,"locale":29},{"sys":22670},{"type":12,"linkType":13,"id":14},{"sys":22672},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22674},{"url":604,"details":22675,"fileName":610,"contentType":611},{"size":606,"image":22676},{"width":608,"height":609},{"sys":22678,"fields":22681},{"id":22679,"createdAt":22680},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":22682,"slug":22683,"articleIntro":22682,"category":22684},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[22685],{"metadata":22686,"sys":22689,"fields":22696},{"tags":22687,"concepts":22688},[],[],{"space":22690,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22692,"publishedVersion":560,"revision":24,"contentType":22694,"locale":29},{"sys":22691},{"type":12,"linkType":13,"id":14},{"sys":22693},{"id":21,"type":12,"linkType":22},{"sys":22695},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22697,"metaTitle":570,"metaDescription":571,"mainTitle":22698,"subtitle":589,"heroImage":22713,"ctaButton":612,"ctaLink":613},[569],{"data":22699,"content":22700,"nodeType":74},{},[22701,22707],{"data":22702,"content":22703,"nodeType":582},{},[22704],{"data":22705,"marks":22706,"value":581,"nodeType":82},{},[],{"data":22708,"content":22709,"nodeType":87},{},[22710],{"data":22711,"marks":22712,"value":98,"nodeType":82},{},[],{"metadata":22714,"sys":22717,"fields":22722},{"tags":22715,"concepts":22716},[],[],{"space":22718,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22720,"publishedVersion":24,"revision":45,"locale":29},{"sys":22719},{"type":12,"linkType":13,"id":14},{"sys":22721},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22723},{"url":604,"details":22724,"fileName":610,"contentType":611},{"size":606,"image":22725},{"width":608,"height":609},{"sys":22727,"fields":22730},{"id":22728,"createdAt":22729},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":22731,"slug":22732,"articleIntro":22731,"category":22733},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[22734],{"metadata":22735,"sys":22738,"fields":22745},{"tags":22736,"concepts":22737},[],[],{"space":22739,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22741,"publishedVersion":560,"revision":24,"contentType":22743,"locale":29},{"sys":22740},{"type":12,"linkType":13,"id":14},{"sys":22742},{"id":21,"type":12,"linkType":22},{"sys":22744},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22746,"metaTitle":570,"metaDescription":571,"mainTitle":22747,"subtitle":589,"heroImage":22762,"ctaButton":612,"ctaLink":613},[569],{"data":22748,"content":22749,"nodeType":74},{},[22750,22756],{"data":22751,"content":22752,"nodeType":582},{},[22753],{"data":22754,"marks":22755,"value":581,"nodeType":82},{},[],{"data":22757,"content":22758,"nodeType":87},{},[22759],{"data":22760,"marks":22761,"value":98,"nodeType":82},{},[],{"metadata":22763,"sys":22766,"fields":22771},{"tags":22764,"concepts":22765},[],[],{"space":22767,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22769,"publishedVersion":24,"revision":45,"locale":29},{"sys":22768},{"type":12,"linkType":13,"id":14},{"sys":22770},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22772},{"url":604,"details":22773,"fileName":610,"contentType":611},{"size":606,"image":22774},{"width":608,"height":609},{"sys":22776,"fields":22779},{"id":22777,"createdAt":22778},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":22780,"slug":22781,"articleIntro":22780,"category":22782},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[22783],{"metadata":22784,"sys":22787,"fields":22794},{"tags":22785,"concepts":22786},[],[],{"space":22788,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22790,"publishedVersion":560,"revision":24,"contentType":22792,"locale":29},{"sys":22789},{"type":12,"linkType":13,"id":14},{"sys":22791},{"id":21,"type":12,"linkType":22},{"sys":22793},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22795,"metaTitle":570,"metaDescription":571,"mainTitle":22796,"subtitle":589,"heroImage":22811,"ctaButton":612,"ctaLink":613},[569],{"data":22797,"content":22798,"nodeType":74},{},[22799,22805],{"data":22800,"content":22801,"nodeType":582},{},[22802],{"data":22803,"marks":22804,"value":581,"nodeType":82},{},[],{"data":22806,"content":22807,"nodeType":87},{},[22808],{"data":22809,"marks":22810,"value":98,"nodeType":82},{},[],{"metadata":22812,"sys":22815,"fields":22820},{"tags":22813,"concepts":22814},[],[],{"space":22816,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22818,"publishedVersion":24,"revision":45,"locale":29},{"sys":22817},{"type":12,"linkType":13,"id":14},{"sys":22819},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22821},{"url":604,"details":22822,"fileName":610,"contentType":611},{"size":606,"image":22823},{"width":608,"height":609},{"sys":22825,"fields":22828},{"id":22826,"createdAt":22827},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":22829,"slug":22830,"articleIntro":-1,"category":22831},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[22832],{"metadata":22833,"sys":22836,"fields":22843},{"tags":22834,"concepts":22835},[],[],{"space":22837,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22839,"publishedVersion":560,"revision":24,"contentType":22841,"locale":29},{"sys":22838},{"type":12,"linkType":13,"id":14},{"sys":22840},{"id":21,"type":12,"linkType":22},{"sys":22842},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22844,"metaTitle":570,"metaDescription":571,"mainTitle":22845,"subtitle":589,"heroImage":22860,"ctaButton":612,"ctaLink":613},[569],{"data":22846,"content":22847,"nodeType":74},{},[22848,22854],{"data":22849,"content":22850,"nodeType":582},{},[22851],{"data":22852,"marks":22853,"value":581,"nodeType":82},{},[],{"data":22855,"content":22856,"nodeType":87},{},[22857],{"data":22858,"marks":22859,"value":98,"nodeType":82},{},[],{"metadata":22861,"sys":22864,"fields":22869},{"tags":22862,"concepts":22863},[],[],{"space":22865,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22867,"publishedVersion":24,"revision":45,"locale":29},{"sys":22866},{"type":12,"linkType":13,"id":14},{"sys":22868},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22870},{"url":604,"details":22871,"fileName":610,"contentType":611},{"size":606,"image":22872},{"width":608,"height":609},{"sys":22874,"fields":22877},{"id":22875,"createdAt":22876},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":22878,"slug":22879,"articleIntro":22878,"category":22880},"475 - Comptes d'attente","compte-475-comptes-d-attente",[22881],{"metadata":22882,"sys":22885,"fields":22892},{"tags":22883,"concepts":22884},[],[],{"space":22886,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22888,"publishedVersion":560,"revision":24,"contentType":22890,"locale":29},{"sys":22887},{"type":12,"linkType":13,"id":14},{"sys":22889},{"id":21,"type":12,"linkType":22},{"sys":22891},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22893,"metaTitle":570,"metaDescription":571,"mainTitle":22894,"subtitle":589,"heroImage":22909,"ctaButton":612,"ctaLink":613},[569],{"data":22895,"content":22896,"nodeType":74},{},[22897,22903],{"data":22898,"content":22899,"nodeType":582},{},[22900],{"data":22901,"marks":22902,"value":581,"nodeType":82},{},[],{"data":22904,"content":22905,"nodeType":87},{},[22906],{"data":22907,"marks":22908,"value":98,"nodeType":82},{},[],{"metadata":22910,"sys":22913,"fields":22918},{"tags":22911,"concepts":22912},[],[],{"space":22914,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22916,"publishedVersion":24,"revision":45,"locale":29},{"sys":22915},{"type":12,"linkType":13,"id":14},{"sys":22917},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22919},{"url":604,"details":22920,"fileName":610,"contentType":611},{"size":606,"image":22921},{"width":608,"height":609},{"sys":22923,"fields":22926},{"id":22924,"createdAt":22925},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":22927,"slug":22928,"articleIntro":22927,"category":22929},"331 - Produits en cours","compte-331-produits-en-cours",[22930],{"metadata":22931,"sys":22934,"fields":22941},{"tags":22932,"concepts":22933},[],[],{"space":22935,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22937,"publishedVersion":560,"revision":24,"contentType":22939,"locale":29},{"sys":22936},{"type":12,"linkType":13,"id":14},{"sys":22938},{"id":21,"type":12,"linkType":22},{"sys":22940},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22942,"metaTitle":570,"metaDescription":571,"mainTitle":22943,"subtitle":589,"heroImage":22958,"ctaButton":612,"ctaLink":613},[569],{"data":22944,"content":22945,"nodeType":74},{},[22946,22952],{"data":22947,"content":22948,"nodeType":582},{},[22949],{"data":22950,"marks":22951,"value":581,"nodeType":82},{},[],{"data":22953,"content":22954,"nodeType":87},{},[22955],{"data":22956,"marks":22957,"value":98,"nodeType":82},{},[],{"metadata":22959,"sys":22962,"fields":22967},{"tags":22960,"concepts":22961},[],[],{"space":22963,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":22965,"publishedVersion":24,"revision":45,"locale":29},{"sys":22964},{"type":12,"linkType":13,"id":14},{"sys":22966},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":22968},{"url":604,"details":22969,"fileName":610,"contentType":611},{"size":606,"image":22970},{"width":608,"height":609},{"sys":22972,"fields":22975},{"id":22973,"createdAt":22974},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":22976,"slug":22977,"articleIntro":22976,"category":22978},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[22979],{"metadata":22980,"sys":22983,"fields":22990},{"tags":22981,"concepts":22982},[],[],{"space":22984,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":22986,"publishedVersion":560,"revision":24,"contentType":22988,"locale":29},{"sys":22985},{"type":12,"linkType":13,"id":14},{"sys":22987},{"id":21,"type":12,"linkType":22},{"sys":22989},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":22991,"metaTitle":570,"metaDescription":571,"mainTitle":22992,"subtitle":589,"heroImage":23007,"ctaButton":612,"ctaLink":613},[569],{"data":22993,"content":22994,"nodeType":74},{},[22995,23001],{"data":22996,"content":22997,"nodeType":582},{},[22998],{"data":22999,"marks":23000,"value":581,"nodeType":82},{},[],{"data":23002,"content":23003,"nodeType":87},{},[23004],{"data":23005,"marks":23006,"value":98,"nodeType":82},{},[],{"metadata":23008,"sys":23011,"fields":23016},{"tags":23009,"concepts":23010},[],[],{"space":23012,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23014,"publishedVersion":24,"revision":45,"locale":29},{"sys":23013},{"type":12,"linkType":13,"id":14},{"sys":23015},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23017},{"url":604,"details":23018,"fileName":610,"contentType":611},{"size":606,"image":23019},{"width":608,"height":609},{"sys":23021,"fields":23024},{"id":23022,"createdAt":23023},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":23025,"slug":23026,"articleIntro":23027,"category":23028},"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.",[23029],{"metadata":23030,"sys":23033,"fields":23040},{"tags":23031,"concepts":23032},[],[],{"space":23034,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23036,"publishedVersion":560,"revision":24,"contentType":23038,"locale":29},{"sys":23035},{"type":12,"linkType":13,"id":14},{"sys":23037},{"id":21,"type":12,"linkType":22},{"sys":23039},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23041,"metaTitle":570,"metaDescription":571,"mainTitle":23042,"subtitle":589,"heroImage":23057,"ctaButton":612,"ctaLink":613},[569],{"data":23043,"content":23044,"nodeType":74},{},[23045,23051],{"data":23046,"content":23047,"nodeType":582},{},[23048],{"data":23049,"marks":23050,"value":581,"nodeType":82},{},[],{"data":23052,"content":23053,"nodeType":87},{},[23054],{"data":23055,"marks":23056,"value":98,"nodeType":82},{},[],{"metadata":23058,"sys":23061,"fields":23066},{"tags":23059,"concepts":23060},[],[],{"space":23062,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23064,"publishedVersion":24,"revision":45,"locale":29},{"sys":23063},{"type":12,"linkType":13,"id":14},{"sys":23065},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23067},{"url":604,"details":23068,"fileName":610,"contentType":611},{"size":606,"image":23069},{"width":608,"height":609},{"sys":23071,"fields":23074},{"id":23072,"createdAt":23073},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":23075,"slug":23076,"articleIntro":23077,"category":23078},"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.",[23079],{"metadata":23080,"sys":23083,"fields":23090},{"tags":23081,"concepts":23082},[],[],{"space":23084,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23086,"publishedVersion":560,"revision":24,"contentType":23088,"locale":29},{"sys":23085},{"type":12,"linkType":13,"id":14},{"sys":23087},{"id":21,"type":12,"linkType":22},{"sys":23089},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23091,"metaTitle":570,"metaDescription":571,"mainTitle":23092,"subtitle":589,"heroImage":23107,"ctaButton":612,"ctaLink":613},[569],{"data":23093,"content":23094,"nodeType":74},{},[23095,23101],{"data":23096,"content":23097,"nodeType":582},{},[23098],{"data":23099,"marks":23100,"value":581,"nodeType":82},{},[],{"data":23102,"content":23103,"nodeType":87},{},[23104],{"data":23105,"marks":23106,"value":98,"nodeType":82},{},[],{"metadata":23108,"sys":23111,"fields":23116},{"tags":23109,"concepts":23110},[],[],{"space":23112,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23114,"publishedVersion":24,"revision":45,"locale":29},{"sys":23113},{"type":12,"linkType":13,"id":14},{"sys":23115},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23117},{"url":604,"details":23118,"fileName":610,"contentType":611},{"size":606,"image":23119},{"width":608,"height":609},{"sys":23121,"fields":23124},{"id":23122,"createdAt":23123},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":23125,"slug":23126,"articleIntro":-1,"category":23127},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[23128],{"metadata":23129,"sys":23132,"fields":23139},{"tags":23130,"concepts":23131},[],[],{"space":23133,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23135,"publishedVersion":560,"revision":24,"contentType":23137,"locale":29},{"sys":23134},{"type":12,"linkType":13,"id":14},{"sys":23136},{"id":21,"type":12,"linkType":22},{"sys":23138},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23140,"metaTitle":570,"metaDescription":571,"mainTitle":23141,"subtitle":589,"heroImage":23156,"ctaButton":612,"ctaLink":613},[569],{"data":23142,"content":23143,"nodeType":74},{},[23144,23150],{"data":23145,"content":23146,"nodeType":582},{},[23147],{"data":23148,"marks":23149,"value":581,"nodeType":82},{},[],{"data":23151,"content":23152,"nodeType":87},{},[23153],{"data":23154,"marks":23155,"value":98,"nodeType":82},{},[],{"metadata":23157,"sys":23160,"fields":23165},{"tags":23158,"concepts":23159},[],[],{"space":23161,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23163,"publishedVersion":24,"revision":45,"locale":29},{"sys":23162},{"type":12,"linkType":13,"id":14},{"sys":23164},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23166},{"url":604,"details":23167,"fileName":610,"contentType":611},{"size":606,"image":23168},{"width":608,"height":609},{"sys":23170,"fields":23173},{"id":23171,"createdAt":23172},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":23174,"slug":23175,"articleIntro":23174,"category":23176},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[23177],{"metadata":23178,"sys":23181,"fields":23188},{"tags":23179,"concepts":23180},[],[],{"space":23182,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23184,"publishedVersion":560,"revision":24,"contentType":23186,"locale":29},{"sys":23183},{"type":12,"linkType":13,"id":14},{"sys":23185},{"id":21,"type":12,"linkType":22},{"sys":23187},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23189,"metaTitle":570,"metaDescription":571,"mainTitle":23190,"subtitle":589,"heroImage":23205,"ctaButton":612,"ctaLink":613},[569],{"data":23191,"content":23192,"nodeType":74},{},[23193,23199],{"data":23194,"content":23195,"nodeType":582},{},[23196],{"data":23197,"marks":23198,"value":581,"nodeType":82},{},[],{"data":23200,"content":23201,"nodeType":87},{},[23202],{"data":23203,"marks":23204,"value":98,"nodeType":82},{},[],{"metadata":23206,"sys":23209,"fields":23214},{"tags":23207,"concepts":23208},[],[],{"space":23210,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23212,"publishedVersion":24,"revision":45,"locale":29},{"sys":23211},{"type":12,"linkType":13,"id":14},{"sys":23213},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23215},{"url":604,"details":23216,"fileName":610,"contentType":611},{"size":606,"image":23217},{"width":608,"height":609},{"sys":23219,"fields":23222},{"id":23220,"createdAt":23221},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":23223,"slug":23224,"articleIntro":23223,"category":23225},"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",[23226],{"metadata":23227,"sys":23230,"fields":23237},{"tags":23228,"concepts":23229},[],[],{"space":23231,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23233,"publishedVersion":560,"revision":24,"contentType":23235,"locale":29},{"sys":23232},{"type":12,"linkType":13,"id":14},{"sys":23234},{"id":21,"type":12,"linkType":22},{"sys":23236},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23238,"metaTitle":570,"metaDescription":571,"mainTitle":23239,"subtitle":589,"heroImage":23254,"ctaButton":612,"ctaLink":613},[569],{"data":23240,"content":23241,"nodeType":74},{},[23242,23248],{"data":23243,"content":23244,"nodeType":582},{},[23245],{"data":23246,"marks":23247,"value":581,"nodeType":82},{},[],{"data":23249,"content":23250,"nodeType":87},{},[23251],{"data":23252,"marks":23253,"value":98,"nodeType":82},{},[],{"metadata":23255,"sys":23258,"fields":23263},{"tags":23256,"concepts":23257},[],[],{"space":23259,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23261,"publishedVersion":24,"revision":45,"locale":29},{"sys":23260},{"type":12,"linkType":13,"id":14},{"sys":23262},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23264},{"url":604,"details":23265,"fileName":610,"contentType":611},{"size":606,"image":23266},{"width":608,"height":609},{"sys":23268,"fields":23271},{"id":23269,"createdAt":23270},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":23272,"slug":23273,"articleIntro":23272,"category":23274},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[23275],{"metadata":23276,"sys":23279,"fields":23286},{"tags":23277,"concepts":23278},[],[],{"space":23280,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23282,"publishedVersion":560,"revision":24,"contentType":23284,"locale":29},{"sys":23281},{"type":12,"linkType":13,"id":14},{"sys":23283},{"id":21,"type":12,"linkType":22},{"sys":23285},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23287,"metaTitle":570,"metaDescription":571,"mainTitle":23288,"subtitle":589,"heroImage":23303,"ctaButton":612,"ctaLink":613},[569],{"data":23289,"content":23290,"nodeType":74},{},[23291,23297],{"data":23292,"content":23293,"nodeType":582},{},[23294],{"data":23295,"marks":23296,"value":581,"nodeType":82},{},[],{"data":23298,"content":23299,"nodeType":87},{},[23300],{"data":23301,"marks":23302,"value":98,"nodeType":82},{},[],{"metadata":23304,"sys":23307,"fields":23312},{"tags":23305,"concepts":23306},[],[],{"space":23308,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23310,"publishedVersion":24,"revision":45,"locale":29},{"sys":23309},{"type":12,"linkType":13,"id":14},{"sys":23311},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23313},{"url":604,"details":23314,"fileName":610,"contentType":611},{"size":606,"image":23315},{"width":608,"height":609},{"sys":23317,"fields":23320},{"id":23318,"createdAt":23319},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":23321,"slug":23322,"articleIntro":23321,"category":23323},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[23324],{"metadata":23325,"sys":23328,"fields":23335},{"tags":23326,"concepts":23327},[],[],{"space":23329,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23331,"publishedVersion":560,"revision":24,"contentType":23333,"locale":29},{"sys":23330},{"type":12,"linkType":13,"id":14},{"sys":23332},{"id":21,"type":12,"linkType":22},{"sys":23334},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23336,"metaTitle":570,"metaDescription":571,"mainTitle":23337,"subtitle":589,"heroImage":23352,"ctaButton":612,"ctaLink":613},[569],{"data":23338,"content":23339,"nodeType":74},{},[23340,23346],{"data":23341,"content":23342,"nodeType":582},{},[23343],{"data":23344,"marks":23345,"value":581,"nodeType":82},{},[],{"data":23347,"content":23348,"nodeType":87},{},[23349],{"data":23350,"marks":23351,"value":98,"nodeType":82},{},[],{"metadata":23353,"sys":23356,"fields":23361},{"tags":23354,"concepts":23355},[],[],{"space":23357,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23359,"publishedVersion":24,"revision":45,"locale":29},{"sys":23358},{"type":12,"linkType":13,"id":14},{"sys":23360},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23362},{"url":604,"details":23363,"fileName":610,"contentType":611},{"size":606,"image":23364},{"width":608,"height":609},{"sys":23366,"fields":23369},{"id":23367,"createdAt":23368},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":23370,"slug":23371,"articleIntro":23370,"category":23372},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[23373],{"metadata":23374,"sys":23377,"fields":23384},{"tags":23375,"concepts":23376},[],[],{"space":23378,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23380,"publishedVersion":560,"revision":24,"contentType":23382,"locale":29},{"sys":23379},{"type":12,"linkType":13,"id":14},{"sys":23381},{"id":21,"type":12,"linkType":22},{"sys":23383},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23385,"metaTitle":570,"metaDescription":571,"mainTitle":23386,"subtitle":589,"heroImage":23401,"ctaButton":612,"ctaLink":613},[569],{"data":23387,"content":23388,"nodeType":74},{},[23389,23395],{"data":23390,"content":23391,"nodeType":582},{},[23392],{"data":23393,"marks":23394,"value":581,"nodeType":82},{},[],{"data":23396,"content":23397,"nodeType":87},{},[23398],{"data":23399,"marks":23400,"value":98,"nodeType":82},{},[],{"metadata":23402,"sys":23405,"fields":23410},{"tags":23403,"concepts":23404},[],[],{"space":23406,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23408,"publishedVersion":24,"revision":45,"locale":29},{"sys":23407},{"type":12,"linkType":13,"id":14},{"sys":23409},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23411},{"url":604,"details":23412,"fileName":610,"contentType":611},{"size":606,"image":23413},{"width":608,"height":609},{"sys":23415,"fields":23418},{"id":23416,"createdAt":23417},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":23419,"slug":23420,"articleIntro":23419,"category":23421},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[23422],{"metadata":23423,"sys":23426,"fields":23433},{"tags":23424,"concepts":23425},[],[],{"space":23427,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23429,"publishedVersion":560,"revision":24,"contentType":23431,"locale":29},{"sys":23428},{"type":12,"linkType":13,"id":14},{"sys":23430},{"id":21,"type":12,"linkType":22},{"sys":23432},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23434,"metaTitle":570,"metaDescription":571,"mainTitle":23435,"subtitle":589,"heroImage":23450,"ctaButton":612,"ctaLink":613},[569],{"data":23436,"content":23437,"nodeType":74},{},[23438,23444],{"data":23439,"content":23440,"nodeType":582},{},[23441],{"data":23442,"marks":23443,"value":581,"nodeType":82},{},[],{"data":23445,"content":23446,"nodeType":87},{},[23447],{"data":23448,"marks":23449,"value":98,"nodeType":82},{},[],{"metadata":23451,"sys":23454,"fields":23459},{"tags":23452,"concepts":23453},[],[],{"space":23455,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23457,"publishedVersion":24,"revision":45,"locale":29},{"sys":23456},{"type":12,"linkType":13,"id":14},{"sys":23458},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23460},{"url":604,"details":23461,"fileName":610,"contentType":611},{"size":606,"image":23462},{"width":608,"height":609},{"sys":23464,"fields":23467},{"id":23465,"createdAt":23466},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":23468,"slug":23469,"articleIntro":-1,"category":23470},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[23471],{"metadata":23472,"sys":23475,"fields":23482},{"tags":23473,"concepts":23474},[],[],{"space":23476,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23478,"publishedVersion":560,"revision":24,"contentType":23480,"locale":29},{"sys":23477},{"type":12,"linkType":13,"id":14},{"sys":23479},{"id":21,"type":12,"linkType":22},{"sys":23481},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23483,"metaTitle":570,"metaDescription":571,"mainTitle":23484,"subtitle":589,"heroImage":23499,"ctaButton":612,"ctaLink":613},[569],{"data":23485,"content":23486,"nodeType":74},{},[23487,23493],{"data":23488,"content":23489,"nodeType":582},{},[23490],{"data":23491,"marks":23492,"value":581,"nodeType":82},{},[],{"data":23494,"content":23495,"nodeType":87},{},[23496],{"data":23497,"marks":23498,"value":98,"nodeType":82},{},[],{"metadata":23500,"sys":23503,"fields":23508},{"tags":23501,"concepts":23502},[],[],{"space":23504,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23506,"publishedVersion":24,"revision":45,"locale":29},{"sys":23505},{"type":12,"linkType":13,"id":14},{"sys":23507},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23509},{"url":604,"details":23510,"fileName":610,"contentType":611},{"size":606,"image":23511},{"width":608,"height":609},{"sys":23513,"fields":23516},{"id":23514,"createdAt":23515},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":23517,"slug":23518,"articleIntro":-1,"category":23519},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[23520],{"metadata":23521,"sys":23524,"fields":23531},{"tags":23522,"concepts":23523},[],[],{"space":23525,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23527,"publishedVersion":560,"revision":24,"contentType":23529,"locale":29},{"sys":23526},{"type":12,"linkType":13,"id":14},{"sys":23528},{"id":21,"type":12,"linkType":22},{"sys":23530},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23532,"metaTitle":570,"metaDescription":571,"mainTitle":23533,"subtitle":589,"heroImage":23548,"ctaButton":612,"ctaLink":613},[569],{"data":23534,"content":23535,"nodeType":74},{},[23536,23542],{"data":23537,"content":23538,"nodeType":582},{},[23539],{"data":23540,"marks":23541,"value":581,"nodeType":82},{},[],{"data":23543,"content":23544,"nodeType":87},{},[23545],{"data":23546,"marks":23547,"value":98,"nodeType":82},{},[],{"metadata":23549,"sys":23552,"fields":23557},{"tags":23550,"concepts":23551},[],[],{"space":23553,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23555,"publishedVersion":24,"revision":45,"locale":29},{"sys":23554},{"type":12,"linkType":13,"id":14},{"sys":23556},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23558},{"url":604,"details":23559,"fileName":610,"contentType":611},{"size":606,"image":23560},{"width":608,"height":609},{"sys":23562,"fields":23565},{"id":23563,"createdAt":23564},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":23566,"slug":23567,"articleIntro":23566,"category":23568},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[23569],{"metadata":23570,"sys":23573,"fields":23580},{"tags":23571,"concepts":23572},[],[],{"space":23574,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23576,"publishedVersion":560,"revision":24,"contentType":23578,"locale":29},{"sys":23575},{"type":12,"linkType":13,"id":14},{"sys":23577},{"id":21,"type":12,"linkType":22},{"sys":23579},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23581,"metaTitle":570,"metaDescription":571,"mainTitle":23582,"subtitle":589,"heroImage":23597,"ctaButton":612,"ctaLink":613},[569],{"data":23583,"content":23584,"nodeType":74},{},[23585,23591],{"data":23586,"content":23587,"nodeType":582},{},[23588],{"data":23589,"marks":23590,"value":581,"nodeType":82},{},[],{"data":23592,"content":23593,"nodeType":87},{},[23594],{"data":23595,"marks":23596,"value":98,"nodeType":82},{},[],{"metadata":23598,"sys":23601,"fields":23606},{"tags":23599,"concepts":23600},[],[],{"space":23602,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23604,"publishedVersion":24,"revision":45,"locale":29},{"sys":23603},{"type":12,"linkType":13,"id":14},{"sys":23605},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23607},{"url":604,"details":23608,"fileName":610,"contentType":611},{"size":606,"image":23609},{"width":608,"height":609},{"sys":23611,"fields":23614},{"id":23612,"createdAt":23613},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":23615,"slug":23616,"articleIntro":23615,"category":23617},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[23618],{"metadata":23619,"sys":23622,"fields":23629},{"tags":23620,"concepts":23621},[],[],{"space":23623,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23625,"publishedVersion":560,"revision":24,"contentType":23627,"locale":29},{"sys":23624},{"type":12,"linkType":13,"id":14},{"sys":23626},{"id":21,"type":12,"linkType":22},{"sys":23628},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23630,"metaTitle":570,"metaDescription":571,"mainTitle":23631,"subtitle":589,"heroImage":23646,"ctaButton":612,"ctaLink":613},[569],{"data":23632,"content":23633,"nodeType":74},{},[23634,23640],{"data":23635,"content":23636,"nodeType":582},{},[23637],{"data":23638,"marks":23639,"value":581,"nodeType":82},{},[],{"data":23641,"content":23642,"nodeType":87},{},[23643],{"data":23644,"marks":23645,"value":98,"nodeType":82},{},[],{"metadata":23647,"sys":23650,"fields":23655},{"tags":23648,"concepts":23649},[],[],{"space":23651,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23653,"publishedVersion":24,"revision":45,"locale":29},{"sys":23652},{"type":12,"linkType":13,"id":14},{"sys":23654},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23656},{"url":604,"details":23657,"fileName":610,"contentType":611},{"size":606,"image":23658},{"width":608,"height":609},{"sys":23660,"fields":23663},{"id":23661,"createdAt":23662},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":23664,"slug":23665,"articleIntro":-1,"category":23666},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[23667],{"metadata":23668,"sys":23671,"fields":23678},{"tags":23669,"concepts":23670},[],[],{"space":23672,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23674,"publishedVersion":560,"revision":24,"contentType":23676,"locale":29},{"sys":23673},{"type":12,"linkType":13,"id":14},{"sys":23675},{"id":21,"type":12,"linkType":22},{"sys":23677},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23679,"metaTitle":570,"metaDescription":571,"mainTitle":23680,"subtitle":589,"heroImage":23695,"ctaButton":612,"ctaLink":613},[569],{"data":23681,"content":23682,"nodeType":74},{},[23683,23689],{"data":23684,"content":23685,"nodeType":582},{},[23686],{"data":23687,"marks":23688,"value":581,"nodeType":82},{},[],{"data":23690,"content":23691,"nodeType":87},{},[23692],{"data":23693,"marks":23694,"value":98,"nodeType":82},{},[],{"metadata":23696,"sys":23699,"fields":23704},{"tags":23697,"concepts":23698},[],[],{"space":23700,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23702,"publishedVersion":24,"revision":45,"locale":29},{"sys":23701},{"type":12,"linkType":13,"id":14},{"sys":23703},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23705},{"url":604,"details":23706,"fileName":610,"contentType":611},{"size":606,"image":23707},{"width":608,"height":609},{"sys":23709,"fields":23712},{"id":23710,"createdAt":23711},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":23713,"slug":23714,"articleIntro":-1,"category":23715},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[23716],{"metadata":23717,"sys":23720,"fields":23727},{"tags":23718,"concepts":23719},[],[],{"space":23721,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23723,"publishedVersion":560,"revision":24,"contentType":23725,"locale":29},{"sys":23722},{"type":12,"linkType":13,"id":14},{"sys":23724},{"id":21,"type":12,"linkType":22},{"sys":23726},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23728,"metaTitle":570,"metaDescription":571,"mainTitle":23729,"subtitle":589,"heroImage":23744,"ctaButton":612,"ctaLink":613},[569],{"data":23730,"content":23731,"nodeType":74},{},[23732,23738],{"data":23733,"content":23734,"nodeType":582},{},[23735],{"data":23736,"marks":23737,"value":581,"nodeType":82},{},[],{"data":23739,"content":23740,"nodeType":87},{},[23741],{"data":23742,"marks":23743,"value":98,"nodeType":82},{},[],{"metadata":23745,"sys":23748,"fields":23753},{"tags":23746,"concepts":23747},[],[],{"space":23749,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23751,"publishedVersion":24,"revision":45,"locale":29},{"sys":23750},{"type":12,"linkType":13,"id":14},{"sys":23752},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23754},{"url":604,"details":23755,"fileName":610,"contentType":611},{"size":606,"image":23756},{"width":608,"height":609},{"sys":23758,"fields":23761},{"id":23759,"createdAt":23760},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":23762,"slug":23763,"articleIntro":23762,"category":23764},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[23765],{"metadata":23766,"sys":23769,"fields":23776},{"tags":23767,"concepts":23768},[],[],{"space":23770,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23772,"publishedVersion":560,"revision":24,"contentType":23774,"locale":29},{"sys":23771},{"type":12,"linkType":13,"id":14},{"sys":23773},{"id":21,"type":12,"linkType":22},{"sys":23775},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23777,"metaTitle":570,"metaDescription":571,"mainTitle":23778,"subtitle":589,"heroImage":23793,"ctaButton":612,"ctaLink":613},[569],{"data":23779,"content":23780,"nodeType":74},{},[23781,23787],{"data":23782,"content":23783,"nodeType":582},{},[23784],{"data":23785,"marks":23786,"value":581,"nodeType":82},{},[],{"data":23788,"content":23789,"nodeType":87},{},[23790],{"data":23791,"marks":23792,"value":98,"nodeType":82},{},[],{"metadata":23794,"sys":23797,"fields":23802},{"tags":23795,"concepts":23796},[],[],{"space":23798,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23800,"publishedVersion":24,"revision":45,"locale":29},{"sys":23799},{"type":12,"linkType":13,"id":14},{"sys":23801},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23803},{"url":604,"details":23804,"fileName":610,"contentType":611},{"size":606,"image":23805},{"width":608,"height":609},{"sys":23807,"fields":23810},{"id":23808,"createdAt":23809},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":23811,"slug":23812,"articleIntro":23811,"category":23813},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[23814],{"metadata":23815,"sys":23818,"fields":23825},{"tags":23816,"concepts":23817},[],[],{"space":23819,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23821,"publishedVersion":560,"revision":24,"contentType":23823,"locale":29},{"sys":23820},{"type":12,"linkType":13,"id":14},{"sys":23822},{"id":21,"type":12,"linkType":22},{"sys":23824},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23826,"metaTitle":570,"metaDescription":571,"mainTitle":23827,"subtitle":589,"heroImage":23842,"ctaButton":612,"ctaLink":613},[569],{"data":23828,"content":23829,"nodeType":74},{},[23830,23836],{"data":23831,"content":23832,"nodeType":582},{},[23833],{"data":23834,"marks":23835,"value":581,"nodeType":82},{},[],{"data":23837,"content":23838,"nodeType":87},{},[23839],{"data":23840,"marks":23841,"value":98,"nodeType":82},{},[],{"metadata":23843,"sys":23846,"fields":23851},{"tags":23844,"concepts":23845},[],[],{"space":23847,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23849,"publishedVersion":24,"revision":45,"locale":29},{"sys":23848},{"type":12,"linkType":13,"id":14},{"sys":23850},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23852},{"url":604,"details":23853,"fileName":610,"contentType":611},{"size":606,"image":23854},{"width":608,"height":609},{"sys":23856,"fields":23859},{"id":23857,"createdAt":23858},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":23860,"slug":23861,"articleIntro":-1,"category":23862},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[23863],{"metadata":23864,"sys":23867,"fields":23874},{"tags":23865,"concepts":23866},[],[],{"space":23868,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23870,"publishedVersion":560,"revision":24,"contentType":23872,"locale":29},{"sys":23869},{"type":12,"linkType":13,"id":14},{"sys":23871},{"id":21,"type":12,"linkType":22},{"sys":23873},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23875,"metaTitle":570,"metaDescription":571,"mainTitle":23876,"subtitle":589,"heroImage":23891,"ctaButton":612,"ctaLink":613},[569],{"data":23877,"content":23878,"nodeType":74},{},[23879,23885],{"data":23880,"content":23881,"nodeType":582},{},[23882],{"data":23883,"marks":23884,"value":581,"nodeType":82},{},[],{"data":23886,"content":23887,"nodeType":87},{},[23888],{"data":23889,"marks":23890,"value":98,"nodeType":82},{},[],{"metadata":23892,"sys":23895,"fields":23900},{"tags":23893,"concepts":23894},[],[],{"space":23896,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23898,"publishedVersion":24,"revision":45,"locale":29},{"sys":23897},{"type":12,"linkType":13,"id":14},{"sys":23899},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23901},{"url":604,"details":23902,"fileName":610,"contentType":611},{"size":606,"image":23903},{"width":608,"height":609},{"sys":23905,"fields":23908},{"id":23906,"createdAt":23907},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":23909,"slug":23910,"articleIntro":23909,"category":23911},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[23912],{"metadata":23913,"sys":23916,"fields":23923},{"tags":23914,"concepts":23915},[],[],{"space":23917,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23919,"publishedVersion":560,"revision":24,"contentType":23921,"locale":29},{"sys":23918},{"type":12,"linkType":13,"id":14},{"sys":23920},{"id":21,"type":12,"linkType":22},{"sys":23922},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23924,"metaTitle":570,"metaDescription":571,"mainTitle":23925,"subtitle":589,"heroImage":23940,"ctaButton":612,"ctaLink":613},[569],{"data":23926,"content":23927,"nodeType":74},{},[23928,23934],{"data":23929,"content":23930,"nodeType":582},{},[23931],{"data":23932,"marks":23933,"value":581,"nodeType":82},{},[],{"data":23935,"content":23936,"nodeType":87},{},[23937],{"data":23938,"marks":23939,"value":98,"nodeType":82},{},[],{"metadata":23941,"sys":23944,"fields":23949},{"tags":23942,"concepts":23943},[],[],{"space":23945,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23947,"publishedVersion":24,"revision":45,"locale":29},{"sys":23946},{"type":12,"linkType":13,"id":14},{"sys":23948},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23950},{"url":604,"details":23951,"fileName":610,"contentType":611},{"size":606,"image":23952},{"width":608,"height":609},{"sys":23954,"fields":23957},{"id":23955,"createdAt":23956},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":23958,"slug":23959,"articleIntro":23958,"category":23960},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[23961],{"metadata":23962,"sys":23965,"fields":23972},{"tags":23963,"concepts":23964},[],[],{"space":23966,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":23968,"publishedVersion":560,"revision":24,"contentType":23970,"locale":29},{"sys":23967},{"type":12,"linkType":13,"id":14},{"sys":23969},{"id":21,"type":12,"linkType":22},{"sys":23971},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":23973,"metaTitle":570,"metaDescription":571,"mainTitle":23974,"subtitle":589,"heroImage":23989,"ctaButton":612,"ctaLink":613},[569],{"data":23975,"content":23976,"nodeType":74},{},[23977,23983],{"data":23978,"content":23979,"nodeType":582},{},[23980],{"data":23981,"marks":23982,"value":581,"nodeType":82},{},[],{"data":23984,"content":23985,"nodeType":87},{},[23986],{"data":23987,"marks":23988,"value":98,"nodeType":82},{},[],{"metadata":23990,"sys":23993,"fields":23998},{"tags":23991,"concepts":23992},[],[],{"space":23994,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":23996,"publishedVersion":24,"revision":45,"locale":29},{"sys":23995},{"type":12,"linkType":13,"id":14},{"sys":23997},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":23999},{"url":604,"details":24000,"fileName":610,"contentType":611},{"size":606,"image":24001},{"width":608,"height":609},{"sys":24003,"fields":24006},{"id":24004,"createdAt":24005},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":24007,"slug":24008,"articleIntro":24007,"category":24009},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[24010],{"metadata":24011,"sys":24014,"fields":24021},{"tags":24012,"concepts":24013},[],[],{"space":24015,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24017,"publishedVersion":560,"revision":24,"contentType":24019,"locale":29},{"sys":24016},{"type":12,"linkType":13,"id":14},{"sys":24018},{"id":21,"type":12,"linkType":22},{"sys":24020},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24022,"metaTitle":570,"metaDescription":571,"mainTitle":24023,"subtitle":589,"heroImage":24038,"ctaButton":612,"ctaLink":613},[569],{"data":24024,"content":24025,"nodeType":74},{},[24026,24032],{"data":24027,"content":24028,"nodeType":582},{},[24029],{"data":24030,"marks":24031,"value":581,"nodeType":82},{},[],{"data":24033,"content":24034,"nodeType":87},{},[24035],{"data":24036,"marks":24037,"value":98,"nodeType":82},{},[],{"metadata":24039,"sys":24042,"fields":24047},{"tags":24040,"concepts":24041},[],[],{"space":24043,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24045,"publishedVersion":24,"revision":45,"locale":29},{"sys":24044},{"type":12,"linkType":13,"id":14},{"sys":24046},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24048},{"url":604,"details":24049,"fileName":610,"contentType":611},{"size":606,"image":24050},{"width":608,"height":609},{"sys":24052,"fields":24055},{"id":24053,"createdAt":24054},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":24056,"slug":24057,"articleIntro":24056,"category":24058},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[24059],{"metadata":24060,"sys":24063,"fields":24070},{"tags":24061,"concepts":24062},[],[],{"space":24064,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24066,"publishedVersion":560,"revision":24,"contentType":24068,"locale":29},{"sys":24065},{"type":12,"linkType":13,"id":14},{"sys":24067},{"id":21,"type":12,"linkType":22},{"sys":24069},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24071,"metaTitle":570,"metaDescription":571,"mainTitle":24072,"subtitle":589,"heroImage":24087,"ctaButton":612,"ctaLink":613},[569],{"data":24073,"content":24074,"nodeType":74},{},[24075,24081],{"data":24076,"content":24077,"nodeType":582},{},[24078],{"data":24079,"marks":24080,"value":581,"nodeType":82},{},[],{"data":24082,"content":24083,"nodeType":87},{},[24084],{"data":24085,"marks":24086,"value":98,"nodeType":82},{},[],{"metadata":24088,"sys":24091,"fields":24096},{"tags":24089,"concepts":24090},[],[],{"space":24092,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24094,"publishedVersion":24,"revision":45,"locale":29},{"sys":24093},{"type":12,"linkType":13,"id":14},{"sys":24095},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24097},{"url":604,"details":24098,"fileName":610,"contentType":611},{"size":606,"image":24099},{"width":608,"height":609},{"sys":24101,"fields":24104},{"id":24102,"createdAt":24103},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":24105,"slug":24106,"articleIntro":24105,"category":24107},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[24108],{"metadata":24109,"sys":24112,"fields":24119},{"tags":24110,"concepts":24111},[],[],{"space":24113,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24115,"publishedVersion":560,"revision":24,"contentType":24117,"locale":29},{"sys":24114},{"type":12,"linkType":13,"id":14},{"sys":24116},{"id":21,"type":12,"linkType":22},{"sys":24118},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24120,"metaTitle":570,"metaDescription":571,"mainTitle":24121,"subtitle":589,"heroImage":24136,"ctaButton":612,"ctaLink":613},[569],{"data":24122,"content":24123,"nodeType":74},{},[24124,24130],{"data":24125,"content":24126,"nodeType":582},{},[24127],{"data":24128,"marks":24129,"value":581,"nodeType":82},{},[],{"data":24131,"content":24132,"nodeType":87},{},[24133],{"data":24134,"marks":24135,"value":98,"nodeType":82},{},[],{"metadata":24137,"sys":24140,"fields":24145},{"tags":24138,"concepts":24139},[],[],{"space":24141,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24143,"publishedVersion":24,"revision":45,"locale":29},{"sys":24142},{"type":12,"linkType":13,"id":14},{"sys":24144},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24146},{"url":604,"details":24147,"fileName":610,"contentType":611},{"size":606,"image":24148},{"width":608,"height":609},{"sys":24150,"fields":24153},{"id":24151,"createdAt":24152},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":24154,"slug":24155,"articleIntro":24154,"category":24156},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[24157],{"metadata":24158,"sys":24161,"fields":24168},{"tags":24159,"concepts":24160},[],[],{"space":24162,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24164,"publishedVersion":560,"revision":24,"contentType":24166,"locale":29},{"sys":24163},{"type":12,"linkType":13,"id":14},{"sys":24165},{"id":21,"type":12,"linkType":22},{"sys":24167},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24169,"metaTitle":570,"metaDescription":571,"mainTitle":24170,"subtitle":589,"heroImage":24185,"ctaButton":612,"ctaLink":613},[569],{"data":24171,"content":24172,"nodeType":74},{},[24173,24179],{"data":24174,"content":24175,"nodeType":582},{},[24176],{"data":24177,"marks":24178,"value":581,"nodeType":82},{},[],{"data":24180,"content":24181,"nodeType":87},{},[24182],{"data":24183,"marks":24184,"value":98,"nodeType":82},{},[],{"metadata":24186,"sys":24189,"fields":24194},{"tags":24187,"concepts":24188},[],[],{"space":24190,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24192,"publishedVersion":24,"revision":45,"locale":29},{"sys":24191},{"type":12,"linkType":13,"id":14},{"sys":24193},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24195},{"url":604,"details":24196,"fileName":610,"contentType":611},{"size":606,"image":24197},{"width":608,"height":609},{"sys":24199,"fields":24202},{"id":24200,"createdAt":24201},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":24203,"slug":24204,"articleIntro":24203,"category":24205},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[24206],{"metadata":24207,"sys":24210,"fields":24217},{"tags":24208,"concepts":24209},[],[],{"space":24211,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24213,"publishedVersion":560,"revision":24,"contentType":24215,"locale":29},{"sys":24212},{"type":12,"linkType":13,"id":14},{"sys":24214},{"id":21,"type":12,"linkType":22},{"sys":24216},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24218,"metaTitle":570,"metaDescription":571,"mainTitle":24219,"subtitle":589,"heroImage":24234,"ctaButton":612,"ctaLink":613},[569],{"data":24220,"content":24221,"nodeType":74},{},[24222,24228],{"data":24223,"content":24224,"nodeType":582},{},[24225],{"data":24226,"marks":24227,"value":581,"nodeType":82},{},[],{"data":24229,"content":24230,"nodeType":87},{},[24231],{"data":24232,"marks":24233,"value":98,"nodeType":82},{},[],{"metadata":24235,"sys":24238,"fields":24243},{"tags":24236,"concepts":24237},[],[],{"space":24239,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24241,"publishedVersion":24,"revision":45,"locale":29},{"sys":24240},{"type":12,"linkType":13,"id":14},{"sys":24242},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24244},{"url":604,"details":24245,"fileName":610,"contentType":611},{"size":606,"image":24246},{"width":608,"height":609},{"sys":24248,"fields":24251},{"id":24249,"createdAt":24250},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":24252,"slug":24253,"articleIntro":24252,"category":24254},"206 - Droit au bail","compte-206-droit-au-bail",[24255],{"metadata":24256,"sys":24259,"fields":24266},{"tags":24257,"concepts":24258},[],[],{"space":24260,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24262,"publishedVersion":560,"revision":24,"contentType":24264,"locale":29},{"sys":24261},{"type":12,"linkType":13,"id":14},{"sys":24263},{"id":21,"type":12,"linkType":22},{"sys":24265},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24267,"metaTitle":570,"metaDescription":571,"mainTitle":24268,"subtitle":589,"heroImage":24283,"ctaButton":612,"ctaLink":613},[569],{"data":24269,"content":24270,"nodeType":74},{},[24271,24277],{"data":24272,"content":24273,"nodeType":582},{},[24274],{"data":24275,"marks":24276,"value":581,"nodeType":82},{},[],{"data":24278,"content":24279,"nodeType":87},{},[24280],{"data":24281,"marks":24282,"value":98,"nodeType":82},{},[],{"metadata":24284,"sys":24287,"fields":24292},{"tags":24285,"concepts":24286},[],[],{"space":24288,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24290,"publishedVersion":24,"revision":45,"locale":29},{"sys":24289},{"type":12,"linkType":13,"id":14},{"sys":24291},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24293},{"url":604,"details":24294,"fileName":610,"contentType":611},{"size":606,"image":24295},{"width":608,"height":609},{"sys":24297,"fields":24300},{"id":24298,"createdAt":24299},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":24301,"slug":24302,"articleIntro":-1,"category":24303},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[24304],{"metadata":24305,"sys":24308,"fields":24315},{"tags":24306,"concepts":24307},[],[],{"space":24309,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24311,"publishedVersion":560,"revision":24,"contentType":24313,"locale":29},{"sys":24310},{"type":12,"linkType":13,"id":14},{"sys":24312},{"id":21,"type":12,"linkType":22},{"sys":24314},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24316,"metaTitle":570,"metaDescription":571,"mainTitle":24317,"subtitle":589,"heroImage":24332,"ctaButton":612,"ctaLink":613},[569],{"data":24318,"content":24319,"nodeType":74},{},[24320,24326],{"data":24321,"content":24322,"nodeType":582},{},[24323],{"data":24324,"marks":24325,"value":581,"nodeType":82},{},[],{"data":24327,"content":24328,"nodeType":87},{},[24329],{"data":24330,"marks":24331,"value":98,"nodeType":82},{},[],{"metadata":24333,"sys":24336,"fields":24341},{"tags":24334,"concepts":24335},[],[],{"space":24337,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24339,"publishedVersion":24,"revision":45,"locale":29},{"sys":24338},{"type":12,"linkType":13,"id":14},{"sys":24340},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24342},{"url":604,"details":24343,"fileName":610,"contentType":611},{"size":606,"image":24344},{"width":608,"height":609},{"sys":24346,"fields":24349},{"id":24347,"createdAt":24348},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":24350,"slug":24351,"articleIntro":24350,"category":24352},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[24353],{"metadata":24354,"sys":24357,"fields":24364},{"tags":24355,"concepts":24356},[],[],{"space":24358,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24360,"publishedVersion":560,"revision":24,"contentType":24362,"locale":29},{"sys":24359},{"type":12,"linkType":13,"id":14},{"sys":24361},{"id":21,"type":12,"linkType":22},{"sys":24363},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24365,"metaTitle":570,"metaDescription":571,"mainTitle":24366,"subtitle":589,"heroImage":24381,"ctaButton":612,"ctaLink":613},[569],{"data":24367,"content":24368,"nodeType":74},{},[24369,24375],{"data":24370,"content":24371,"nodeType":582},{},[24372],{"data":24373,"marks":24374,"value":581,"nodeType":82},{},[],{"data":24376,"content":24377,"nodeType":87},{},[24378],{"data":24379,"marks":24380,"value":98,"nodeType":82},{},[],{"metadata":24382,"sys":24385,"fields":24390},{"tags":24383,"concepts":24384},[],[],{"space":24386,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24388,"publishedVersion":24,"revision":45,"locale":29},{"sys":24387},{"type":12,"linkType":13,"id":14},{"sys":24389},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24391},{"url":604,"details":24392,"fileName":610,"contentType":611},{"size":606,"image":24393},{"width":608,"height":609},{"sys":24395,"fields":24398},{"id":24396,"createdAt":24397},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":24399,"slug":24400,"articleIntro":24401,"category":24402},"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",[24403],{"metadata":24404,"sys":24407,"fields":24414},{"tags":24405,"concepts":24406},[],[],{"space":24408,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24410,"publishedVersion":560,"revision":24,"contentType":24412,"locale":29},{"sys":24409},{"type":12,"linkType":13,"id":14},{"sys":24411},{"id":21,"type":12,"linkType":22},{"sys":24413},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24415,"metaTitle":570,"metaDescription":571,"mainTitle":24416,"subtitle":589,"heroImage":24431,"ctaButton":612,"ctaLink":613},[569],{"data":24417,"content":24418,"nodeType":74},{},[24419,24425],{"data":24420,"content":24421,"nodeType":582},{},[24422],{"data":24423,"marks":24424,"value":581,"nodeType":82},{},[],{"data":24426,"content":24427,"nodeType":87},{},[24428],{"data":24429,"marks":24430,"value":98,"nodeType":82},{},[],{"metadata":24432,"sys":24435,"fields":24440},{"tags":24433,"concepts":24434},[],[],{"space":24436,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24438,"publishedVersion":24,"revision":45,"locale":29},{"sys":24437},{"type":12,"linkType":13,"id":14},{"sys":24439},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24441},{"url":604,"details":24442,"fileName":610,"contentType":611},{"size":606,"image":24443},{"width":608,"height":609},{"sys":24445,"fields":24448},{"id":24446,"createdAt":24447},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":24449,"slug":24450,"articleIntro":24449,"category":24451},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[24452],{"metadata":24453,"sys":24456,"fields":24463},{"tags":24454,"concepts":24455},[],[],{"space":24457,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24459,"publishedVersion":560,"revision":24,"contentType":24461,"locale":29},{"sys":24458},{"type":12,"linkType":13,"id":14},{"sys":24460},{"id":21,"type":12,"linkType":22},{"sys":24462},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24464,"metaTitle":570,"metaDescription":571,"mainTitle":24465,"subtitle":589,"heroImage":24480,"ctaButton":612,"ctaLink":613},[569],{"data":24466,"content":24467,"nodeType":74},{},[24468,24474],{"data":24469,"content":24470,"nodeType":582},{},[24471],{"data":24472,"marks":24473,"value":581,"nodeType":82},{},[],{"data":24475,"content":24476,"nodeType":87},{},[24477],{"data":24478,"marks":24479,"value":98,"nodeType":82},{},[],{"metadata":24481,"sys":24484,"fields":24489},{"tags":24482,"concepts":24483},[],[],{"space":24485,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24487,"publishedVersion":24,"revision":45,"locale":29},{"sys":24486},{"type":12,"linkType":13,"id":14},{"sys":24488},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24490},{"url":604,"details":24491,"fileName":610,"contentType":611},{"size":606,"image":24492},{"width":608,"height":609},{"sys":24494,"fields":24497},{"id":24495,"createdAt":24496},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":24498,"slug":24499,"articleIntro":24498,"category":24500},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[24501],{"metadata":24502,"sys":24505,"fields":24512},{"tags":24503,"concepts":24504},[],[],{"space":24506,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24508,"publishedVersion":560,"revision":24,"contentType":24510,"locale":29},{"sys":24507},{"type":12,"linkType":13,"id":14},{"sys":24509},{"id":21,"type":12,"linkType":22},{"sys":24511},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24513,"metaTitle":570,"metaDescription":571,"mainTitle":24514,"subtitle":589,"heroImage":24529,"ctaButton":612,"ctaLink":613},[569],{"data":24515,"content":24516,"nodeType":74},{},[24517,24523],{"data":24518,"content":24519,"nodeType":582},{},[24520],{"data":24521,"marks":24522,"value":581,"nodeType":82},{},[],{"data":24524,"content":24525,"nodeType":87},{},[24526],{"data":24527,"marks":24528,"value":98,"nodeType":82},{},[],{"metadata":24530,"sys":24533,"fields":24538},{"tags":24531,"concepts":24532},[],[],{"space":24534,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24536,"publishedVersion":24,"revision":45,"locale":29},{"sys":24535},{"type":12,"linkType":13,"id":14},{"sys":24537},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24539},{"url":604,"details":24540,"fileName":610,"contentType":611},{"size":606,"image":24541},{"width":608,"height":609},{"sys":24543,"fields":24546},{"id":24544,"createdAt":24545},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":24547,"slug":24548,"articleIntro":-1,"category":24549},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[24550],{"metadata":24551,"sys":24554,"fields":24561},{"tags":24552,"concepts":24553},[],[],{"space":24555,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24557,"publishedVersion":560,"revision":24,"contentType":24559,"locale":29},{"sys":24556},{"type":12,"linkType":13,"id":14},{"sys":24558},{"id":21,"type":12,"linkType":22},{"sys":24560},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24562,"metaTitle":570,"metaDescription":571,"mainTitle":24563,"subtitle":589,"heroImage":24578,"ctaButton":612,"ctaLink":613},[569],{"data":24564,"content":24565,"nodeType":74},{},[24566,24572],{"data":24567,"content":24568,"nodeType":582},{},[24569],{"data":24570,"marks":24571,"value":581,"nodeType":82},{},[],{"data":24573,"content":24574,"nodeType":87},{},[24575],{"data":24576,"marks":24577,"value":98,"nodeType":82},{},[],{"metadata":24579,"sys":24582,"fields":24587},{"tags":24580,"concepts":24581},[],[],{"space":24583,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24585,"publishedVersion":24,"revision":45,"locale":29},{"sys":24584},{"type":12,"linkType":13,"id":14},{"sys":24586},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24588},{"url":604,"details":24589,"fileName":610,"contentType":611},{"size":606,"image":24590},{"width":608,"height":609},{"sys":24592,"fields":24595},{"id":24593,"createdAt":24594},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":24596,"slug":24597,"articleIntro":24596,"category":24598},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[24599],{"metadata":24600,"sys":24603,"fields":24610},{"tags":24601,"concepts":24602},[],[],{"space":24604,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24606,"publishedVersion":560,"revision":24,"contentType":24608,"locale":29},{"sys":24605},{"type":12,"linkType":13,"id":14},{"sys":24607},{"id":21,"type":12,"linkType":22},{"sys":24609},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24611,"metaTitle":570,"metaDescription":571,"mainTitle":24612,"subtitle":589,"heroImage":24627,"ctaButton":612,"ctaLink":613},[569],{"data":24613,"content":24614,"nodeType":74},{},[24615,24621],{"data":24616,"content":24617,"nodeType":582},{},[24618],{"data":24619,"marks":24620,"value":581,"nodeType":82},{},[],{"data":24622,"content":24623,"nodeType":87},{},[24624],{"data":24625,"marks":24626,"value":98,"nodeType":82},{},[],{"metadata":24628,"sys":24631,"fields":24636},{"tags":24629,"concepts":24630},[],[],{"space":24632,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24634,"publishedVersion":24,"revision":45,"locale":29},{"sys":24633},{"type":12,"linkType":13,"id":14},{"sys":24635},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24637},{"url":604,"details":24638,"fileName":610,"contentType":611},{"size":606,"image":24639},{"width":608,"height":609},{"sys":24641,"fields":24644},{"id":24642,"createdAt":24643},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":24645,"slug":24646,"articleIntro":24645,"category":24647},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[24648],{"metadata":24649,"sys":24652,"fields":24659},{"tags":24650,"concepts":24651},[],[],{"space":24653,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24655,"publishedVersion":560,"revision":24,"contentType":24657,"locale":29},{"sys":24654},{"type":12,"linkType":13,"id":14},{"sys":24656},{"id":21,"type":12,"linkType":22},{"sys":24658},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24660,"metaTitle":570,"metaDescription":571,"mainTitle":24661,"subtitle":589,"heroImage":24676,"ctaButton":612,"ctaLink":613},[569],{"data":24662,"content":24663,"nodeType":74},{},[24664,24670],{"data":24665,"content":24666,"nodeType":582},{},[24667],{"data":24668,"marks":24669,"value":581,"nodeType":82},{},[],{"data":24671,"content":24672,"nodeType":87},{},[24673],{"data":24674,"marks":24675,"value":98,"nodeType":82},{},[],{"metadata":24677,"sys":24680,"fields":24685},{"tags":24678,"concepts":24679},[],[],{"space":24681,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24683,"publishedVersion":24,"revision":45,"locale":29},{"sys":24682},{"type":12,"linkType":13,"id":14},{"sys":24684},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24686},{"url":604,"details":24687,"fileName":610,"contentType":611},{"size":606,"image":24688},{"width":608,"height":609},{"sys":24690,"fields":24693},{"id":24691,"createdAt":24692},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":24694,"slug":24695,"articleIntro":24694,"category":24696},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[24697],{"metadata":24698,"sys":24701,"fields":24708},{"tags":24699,"concepts":24700},[],[],{"space":24702,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24704,"publishedVersion":560,"revision":24,"contentType":24706,"locale":29},{"sys":24703},{"type":12,"linkType":13,"id":14},{"sys":24705},{"id":21,"type":12,"linkType":22},{"sys":24707},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24709,"metaTitle":570,"metaDescription":571,"mainTitle":24710,"subtitle":589,"heroImage":24725,"ctaButton":612,"ctaLink":613},[569],{"data":24711,"content":24712,"nodeType":74},{},[24713,24719],{"data":24714,"content":24715,"nodeType":582},{},[24716],{"data":24717,"marks":24718,"value":581,"nodeType":82},{},[],{"data":24720,"content":24721,"nodeType":87},{},[24722],{"data":24723,"marks":24724,"value":98,"nodeType":82},{},[],{"metadata":24726,"sys":24729,"fields":24734},{"tags":24727,"concepts":24728},[],[],{"space":24730,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24732,"publishedVersion":24,"revision":45,"locale":29},{"sys":24731},{"type":12,"linkType":13,"id":14},{"sys":24733},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24735},{"url":604,"details":24736,"fileName":610,"contentType":611},{"size":606,"image":24737},{"width":608,"height":609},{"sys":24739,"fields":24742},{"id":24740,"createdAt":24741},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":24743,"slug":24744,"articleIntro":24743,"category":24745},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[24746],{"metadata":24747,"sys":24750,"fields":24757},{"tags":24748,"concepts":24749},[],[],{"space":24751,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24753,"publishedVersion":560,"revision":24,"contentType":24755,"locale":29},{"sys":24752},{"type":12,"linkType":13,"id":14},{"sys":24754},{"id":21,"type":12,"linkType":22},{"sys":24756},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24758,"metaTitle":570,"metaDescription":571,"mainTitle":24759,"subtitle":589,"heroImage":24774,"ctaButton":612,"ctaLink":613},[569],{"data":24760,"content":24761,"nodeType":74},{},[24762,24768],{"data":24763,"content":24764,"nodeType":582},{},[24765],{"data":24766,"marks":24767,"value":581,"nodeType":82},{},[],{"data":24769,"content":24770,"nodeType":87},{},[24771],{"data":24772,"marks":24773,"value":98,"nodeType":82},{},[],{"metadata":24775,"sys":24778,"fields":24783},{"tags":24776,"concepts":24777},[],[],{"space":24779,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24781,"publishedVersion":24,"revision":45,"locale":29},{"sys":24780},{"type":12,"linkType":13,"id":14},{"sys":24782},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24784},{"url":604,"details":24785,"fileName":610,"contentType":611},{"size":606,"image":24786},{"width":608,"height":609},{"sys":24788,"fields":24791},{"id":24789,"createdAt":24790},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":24792,"slug":24793,"articleIntro":24792,"category":24794},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[24795],{"metadata":24796,"sys":24799,"fields":24806},{"tags":24797,"concepts":24798},[],[],{"space":24800,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24802,"publishedVersion":560,"revision":24,"contentType":24804,"locale":29},{"sys":24801},{"type":12,"linkType":13,"id":14},{"sys":24803},{"id":21,"type":12,"linkType":22},{"sys":24805},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24807,"metaTitle":570,"metaDescription":571,"mainTitle":24808,"subtitle":589,"heroImage":24823,"ctaButton":612,"ctaLink":613},[569],{"data":24809,"content":24810,"nodeType":74},{},[24811,24817],{"data":24812,"content":24813,"nodeType":582},{},[24814],{"data":24815,"marks":24816,"value":581,"nodeType":82},{},[],{"data":24818,"content":24819,"nodeType":87},{},[24820],{"data":24821,"marks":24822,"value":98,"nodeType":82},{},[],{"metadata":24824,"sys":24827,"fields":24832},{"tags":24825,"concepts":24826},[],[],{"space":24828,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24830,"publishedVersion":24,"revision":45,"locale":29},{"sys":24829},{"type":12,"linkType":13,"id":14},{"sys":24831},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24833},{"url":604,"details":24834,"fileName":610,"contentType":611},{"size":606,"image":24835},{"width":608,"height":609},{"sys":24837,"fields":24840},{"id":24838,"createdAt":24839},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":24841,"slug":24842,"articleIntro":24841,"category":24843},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[24844],{"metadata":24845,"sys":24848,"fields":24855},{"tags":24846,"concepts":24847},[],[],{"space":24849,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24851,"publishedVersion":560,"revision":24,"contentType":24853,"locale":29},{"sys":24850},{"type":12,"linkType":13,"id":14},{"sys":24852},{"id":21,"type":12,"linkType":22},{"sys":24854},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24856,"metaTitle":570,"metaDescription":571,"mainTitle":24857,"subtitle":589,"heroImage":24872,"ctaButton":612,"ctaLink":613},[569],{"data":24858,"content":24859,"nodeType":74},{},[24860,24866],{"data":24861,"content":24862,"nodeType":582},{},[24863],{"data":24864,"marks":24865,"value":581,"nodeType":82},{},[],{"data":24867,"content":24868,"nodeType":87},{},[24869],{"data":24870,"marks":24871,"value":98,"nodeType":82},{},[],{"metadata":24873,"sys":24876,"fields":24881},{"tags":24874,"concepts":24875},[],[],{"space":24877,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24879,"publishedVersion":24,"revision":45,"locale":29},{"sys":24878},{"type":12,"linkType":13,"id":14},{"sys":24880},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24882},{"url":604,"details":24883,"fileName":610,"contentType":611},{"size":606,"image":24884},{"width":608,"height":609},{"sys":24886,"fields":24889},{"id":24887,"createdAt":24888},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":24890,"slug":24891,"articleIntro":24890,"category":24892},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[24893],{"metadata":24894,"sys":24897,"fields":24904},{"tags":24895,"concepts":24896},[],[],{"space":24898,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24900,"publishedVersion":560,"revision":24,"contentType":24902,"locale":29},{"sys":24899},{"type":12,"linkType":13,"id":14},{"sys":24901},{"id":21,"type":12,"linkType":22},{"sys":24903},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24905,"metaTitle":570,"metaDescription":571,"mainTitle":24906,"subtitle":589,"heroImage":24921,"ctaButton":612,"ctaLink":613},[569],{"data":24907,"content":24908,"nodeType":74},{},[24909,24915],{"data":24910,"content":24911,"nodeType":582},{},[24912],{"data":24913,"marks":24914,"value":581,"nodeType":82},{},[],{"data":24916,"content":24917,"nodeType":87},{},[24918],{"data":24919,"marks":24920,"value":98,"nodeType":82},{},[],{"metadata":24922,"sys":24925,"fields":24930},{"tags":24923,"concepts":24924},[],[],{"space":24926,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24928,"publishedVersion":24,"revision":45,"locale":29},{"sys":24927},{"type":12,"linkType":13,"id":14},{"sys":24929},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24931},{"url":604,"details":24932,"fileName":610,"contentType":611},{"size":606,"image":24933},{"width":608,"height":609},{"sys":24935,"fields":24938},{"id":24936,"createdAt":24937},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":24939,"slug":24940,"articleIntro":24939,"category":24941},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[24942],{"metadata":24943,"sys":24946,"fields":24953},{"tags":24944,"concepts":24945},[],[],{"space":24947,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24949,"publishedVersion":560,"revision":24,"contentType":24951,"locale":29},{"sys":24948},{"type":12,"linkType":13,"id":14},{"sys":24950},{"id":21,"type":12,"linkType":22},{"sys":24952},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":24954,"metaTitle":570,"metaDescription":571,"mainTitle":24955,"subtitle":589,"heroImage":24970,"ctaButton":612,"ctaLink":613},[569],{"data":24956,"content":24957,"nodeType":74},{},[24958,24964],{"data":24959,"content":24960,"nodeType":582},{},[24961],{"data":24962,"marks":24963,"value":581,"nodeType":82},{},[],{"data":24965,"content":24966,"nodeType":87},{},[24967],{"data":24968,"marks":24969,"value":98,"nodeType":82},{},[],{"metadata":24971,"sys":24974,"fields":24979},{"tags":24972,"concepts":24973},[],[],{"space":24975,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":24977,"publishedVersion":24,"revision":45,"locale":29},{"sys":24976},{"type":12,"linkType":13,"id":14},{"sys":24978},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":24980},{"url":604,"details":24981,"fileName":610,"contentType":611},{"size":606,"image":24982},{"width":608,"height":609},{"sys":24984,"fields":24987},{"id":24985,"createdAt":24986},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":24988,"slug":24989,"articleIntro":24988,"category":24990},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[24991],{"metadata":24992,"sys":24995,"fields":25002},{"tags":24993,"concepts":24994},[],[],{"space":24996,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":24998,"publishedVersion":560,"revision":24,"contentType":25000,"locale":29},{"sys":24997},{"type":12,"linkType":13,"id":14},{"sys":24999},{"id":21,"type":12,"linkType":22},{"sys":25001},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25003,"metaTitle":570,"metaDescription":571,"mainTitle":25004,"subtitle":589,"heroImage":25019,"ctaButton":612,"ctaLink":613},[569],{"data":25005,"content":25006,"nodeType":74},{},[25007,25013],{"data":25008,"content":25009,"nodeType":582},{},[25010],{"data":25011,"marks":25012,"value":581,"nodeType":82},{},[],{"data":25014,"content":25015,"nodeType":87},{},[25016],{"data":25017,"marks":25018,"value":98,"nodeType":82},{},[],{"metadata":25020,"sys":25023,"fields":25028},{"tags":25021,"concepts":25022},[],[],{"space":25024,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25026,"publishedVersion":24,"revision":45,"locale":29},{"sys":25025},{"type":12,"linkType":13,"id":14},{"sys":25027},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25029},{"url":604,"details":25030,"fileName":610,"contentType":611},{"size":606,"image":25031},{"width":608,"height":609},{"sys":25033,"fields":25036},{"id":25034,"createdAt":25035},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":25037,"slug":25038,"articleIntro":25037,"category":25039},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[25040],{"metadata":25041,"sys":25044,"fields":25051},{"tags":25042,"concepts":25043},[],[],{"space":25045,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25047,"publishedVersion":560,"revision":24,"contentType":25049,"locale":29},{"sys":25046},{"type":12,"linkType":13,"id":14},{"sys":25048},{"id":21,"type":12,"linkType":22},{"sys":25050},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25052,"metaTitle":570,"metaDescription":571,"mainTitle":25053,"subtitle":589,"heroImage":25068,"ctaButton":612,"ctaLink":613},[569],{"data":25054,"content":25055,"nodeType":74},{},[25056,25062],{"data":25057,"content":25058,"nodeType":582},{},[25059],{"data":25060,"marks":25061,"value":581,"nodeType":82},{},[],{"data":25063,"content":25064,"nodeType":87},{},[25065],{"data":25066,"marks":25067,"value":98,"nodeType":82},{},[],{"metadata":25069,"sys":25072,"fields":25077},{"tags":25070,"concepts":25071},[],[],{"space":25073,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25075,"publishedVersion":24,"revision":45,"locale":29},{"sys":25074},{"type":12,"linkType":13,"id":14},{"sys":25076},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25078},{"url":604,"details":25079,"fileName":610,"contentType":611},{"size":606,"image":25080},{"width":608,"height":609},{"sys":25082,"fields":25085},{"id":25083,"createdAt":25084},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":25086,"slug":25087,"articleIntro":25086,"category":25088},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[25089],{"metadata":25090,"sys":25093,"fields":25100},{"tags":25091,"concepts":25092},[],[],{"space":25094,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25096,"publishedVersion":560,"revision":24,"contentType":25098,"locale":29},{"sys":25095},{"type":12,"linkType":13,"id":14},{"sys":25097},{"id":21,"type":12,"linkType":22},{"sys":25099},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25101,"metaTitle":570,"metaDescription":571,"mainTitle":25102,"subtitle":589,"heroImage":25117,"ctaButton":612,"ctaLink":613},[569],{"data":25103,"content":25104,"nodeType":74},{},[25105,25111],{"data":25106,"content":25107,"nodeType":582},{},[25108],{"data":25109,"marks":25110,"value":581,"nodeType":82},{},[],{"data":25112,"content":25113,"nodeType":87},{},[25114],{"data":25115,"marks":25116,"value":98,"nodeType":82},{},[],{"metadata":25118,"sys":25121,"fields":25126},{"tags":25119,"concepts":25120},[],[],{"space":25122,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25124,"publishedVersion":24,"revision":45,"locale":29},{"sys":25123},{"type":12,"linkType":13,"id":14},{"sys":25125},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25127},{"url":604,"details":25128,"fileName":610,"contentType":611},{"size":606,"image":25129},{"width":608,"height":609},{"sys":25131,"fields":25134},{"id":25132,"createdAt":25133},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":25135,"slug":25136,"articleIntro":25135,"category":25137},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[25138],{"metadata":25139,"sys":25142,"fields":25149},{"tags":25140,"concepts":25141},[],[],{"space":25143,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25145,"publishedVersion":560,"revision":24,"contentType":25147,"locale":29},{"sys":25144},{"type":12,"linkType":13,"id":14},{"sys":25146},{"id":21,"type":12,"linkType":22},{"sys":25148},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25150,"metaTitle":570,"metaDescription":571,"mainTitle":25151,"subtitle":589,"heroImage":25166,"ctaButton":612,"ctaLink":613},[569],{"data":25152,"content":25153,"nodeType":74},{},[25154,25160],{"data":25155,"content":25156,"nodeType":582},{},[25157],{"data":25158,"marks":25159,"value":581,"nodeType":82},{},[],{"data":25161,"content":25162,"nodeType":87},{},[25163],{"data":25164,"marks":25165,"value":98,"nodeType":82},{},[],{"metadata":25167,"sys":25170,"fields":25175},{"tags":25168,"concepts":25169},[],[],{"space":25171,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25173,"publishedVersion":24,"revision":45,"locale":29},{"sys":25172},{"type":12,"linkType":13,"id":14},{"sys":25174},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25176},{"url":604,"details":25177,"fileName":610,"contentType":611},{"size":606,"image":25178},{"width":608,"height":609},{"sys":25180,"fields":25183},{"id":25181,"createdAt":25182},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":25184,"slug":25185,"articleIntro":25184,"category":25186},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[25187],{"metadata":25188,"sys":25191,"fields":25198},{"tags":25189,"concepts":25190},[],[],{"space":25192,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25194,"publishedVersion":560,"revision":24,"contentType":25196,"locale":29},{"sys":25193},{"type":12,"linkType":13,"id":14},{"sys":25195},{"id":21,"type":12,"linkType":22},{"sys":25197},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25199,"metaTitle":570,"metaDescription":571,"mainTitle":25200,"subtitle":589,"heroImage":25215,"ctaButton":612,"ctaLink":613},[569],{"data":25201,"content":25202,"nodeType":74},{},[25203,25209],{"data":25204,"content":25205,"nodeType":582},{},[25206],{"data":25207,"marks":25208,"value":581,"nodeType":82},{},[],{"data":25210,"content":25211,"nodeType":87},{},[25212],{"data":25213,"marks":25214,"value":98,"nodeType":82},{},[],{"metadata":25216,"sys":25219,"fields":25224},{"tags":25217,"concepts":25218},[],[],{"space":25220,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25222,"publishedVersion":24,"revision":45,"locale":29},{"sys":25221},{"type":12,"linkType":13,"id":14},{"sys":25223},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25225},{"url":604,"details":25226,"fileName":610,"contentType":611},{"size":606,"image":25227},{"width":608,"height":609},{"sys":25229,"fields":25232},{"id":25230,"createdAt":25231},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":25233,"slug":25234,"articleIntro":-1,"category":25235},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[25236],{"metadata":25237,"sys":25240,"fields":25247},{"tags":25238,"concepts":25239},[],[],{"space":25241,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25243,"publishedVersion":560,"revision":24,"contentType":25245,"locale":29},{"sys":25242},{"type":12,"linkType":13,"id":14},{"sys":25244},{"id":21,"type":12,"linkType":22},{"sys":25246},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25248,"metaTitle":570,"metaDescription":571,"mainTitle":25249,"subtitle":589,"heroImage":25264,"ctaButton":612,"ctaLink":613},[569],{"data":25250,"content":25251,"nodeType":74},{},[25252,25258],{"data":25253,"content":25254,"nodeType":582},{},[25255],{"data":25256,"marks":25257,"value":581,"nodeType":82},{},[],{"data":25259,"content":25260,"nodeType":87},{},[25261],{"data":25262,"marks":25263,"value":98,"nodeType":82},{},[],{"metadata":25265,"sys":25268,"fields":25273},{"tags":25266,"concepts":25267},[],[],{"space":25269,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25271,"publishedVersion":24,"revision":45,"locale":29},{"sys":25270},{"type":12,"linkType":13,"id":14},{"sys":25272},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25274},{"url":604,"details":25275,"fileName":610,"contentType":611},{"size":606,"image":25276},{"width":608,"height":609},{"sys":25278,"fields":25281},{"id":25279,"createdAt":25280},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":25282,"slug":25283,"articleIntro":25282,"category":25284},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[25285],{"metadata":25286,"sys":25289,"fields":25296},{"tags":25287,"concepts":25288},[],[],{"space":25290,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25292,"publishedVersion":560,"revision":24,"contentType":25294,"locale":29},{"sys":25291},{"type":12,"linkType":13,"id":14},{"sys":25293},{"id":21,"type":12,"linkType":22},{"sys":25295},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25297,"metaTitle":570,"metaDescription":571,"mainTitle":25298,"subtitle":589,"heroImage":25313,"ctaButton":612,"ctaLink":613},[569],{"data":25299,"content":25300,"nodeType":74},{},[25301,25307],{"data":25302,"content":25303,"nodeType":582},{},[25304],{"data":25305,"marks":25306,"value":581,"nodeType":82},{},[],{"data":25308,"content":25309,"nodeType":87},{},[25310],{"data":25311,"marks":25312,"value":98,"nodeType":82},{},[],{"metadata":25314,"sys":25317,"fields":25322},{"tags":25315,"concepts":25316},[],[],{"space":25318,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25320,"publishedVersion":24,"revision":45,"locale":29},{"sys":25319},{"type":12,"linkType":13,"id":14},{"sys":25321},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25323},{"url":604,"details":25324,"fileName":610,"contentType":611},{"size":606,"image":25325},{"width":608,"height":609},{"sys":25327,"fields":25330},{"id":25328,"createdAt":25329},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":25331,"slug":25332,"articleIntro":25331,"category":25333},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[25334],{"metadata":25335,"sys":25338,"fields":25345},{"tags":25336,"concepts":25337},[],[],{"space":25339,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25341,"publishedVersion":560,"revision":24,"contentType":25343,"locale":29},{"sys":25340},{"type":12,"linkType":13,"id":14},{"sys":25342},{"id":21,"type":12,"linkType":22},{"sys":25344},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25346,"metaTitle":570,"metaDescription":571,"mainTitle":25347,"subtitle":589,"heroImage":25362,"ctaButton":612,"ctaLink":613},[569],{"data":25348,"content":25349,"nodeType":74},{},[25350,25356],{"data":25351,"content":25352,"nodeType":582},{},[25353],{"data":25354,"marks":25355,"value":581,"nodeType":82},{},[],{"data":25357,"content":25358,"nodeType":87},{},[25359],{"data":25360,"marks":25361,"value":98,"nodeType":82},{},[],{"metadata":25363,"sys":25366,"fields":25371},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25369,"publishedVersion":24,"revision":45,"locale":29},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25372},{"url":604,"details":25373,"fileName":610,"contentType":611},{"size":606,"image":25374},{"width":608,"height":609},{"sys":25376,"fields":25379},{"id":25377,"createdAt":25378},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":25380,"slug":25381,"articleIntro":25380,"category":25382},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[25383],{"metadata":25384,"sys":25387,"fields":25394},{"tags":25385,"concepts":25386},[],[],{"space":25388,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25390,"publishedVersion":560,"revision":24,"contentType":25392,"locale":29},{"sys":25389},{"type":12,"linkType":13,"id":14},{"sys":25391},{"id":21,"type":12,"linkType":22},{"sys":25393},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25395,"metaTitle":570,"metaDescription":571,"mainTitle":25396,"subtitle":589,"heroImage":25411,"ctaButton":612,"ctaLink":613},[569],{"data":25397,"content":25398,"nodeType":74},{},[25399,25405],{"data":25400,"content":25401,"nodeType":582},{},[25402],{"data":25403,"marks":25404,"value":581,"nodeType":82},{},[],{"data":25406,"content":25407,"nodeType":87},{},[25408],{"data":25409,"marks":25410,"value":98,"nodeType":82},{},[],{"metadata":25412,"sys":25415,"fields":25420},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25418,"publishedVersion":24,"revision":45,"locale":29},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25421},{"url":604,"details":25422,"fileName":610,"contentType":611},{"size":606,"image":25423},{"width":608,"height":609},{"sys":25425,"fields":25428},{"id":25426,"createdAt":25427},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":25429,"slug":25430,"articleIntro":-1,"category":25431},"Compte 6226 - Honoraires","compte-6226-honoraires",[25432],{"metadata":25433,"sys":25436,"fields":25443},{"tags":25434,"concepts":25435},[],[],{"space":25437,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25439,"publishedVersion":560,"revision":24,"contentType":25441,"locale":29},{"sys":25438},{"type":12,"linkType":13,"id":14},{"sys":25440},{"id":21,"type":12,"linkType":22},{"sys":25442},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25444,"metaTitle":570,"metaDescription":571,"mainTitle":25445,"subtitle":589,"heroImage":25460,"ctaButton":612,"ctaLink":613},[569],{"data":25446,"content":25447,"nodeType":74},{},[25448,25454],{"data":25449,"content":25450,"nodeType":582},{},[25451],{"data":25452,"marks":25453,"value":581,"nodeType":82},{},[],{"data":25455,"content":25456,"nodeType":87},{},[25457],{"data":25458,"marks":25459,"value":98,"nodeType":82},{},[],{"metadata":25461,"sys":25464,"fields":25469},{"tags":25462,"concepts":25463},[],[],{"space":25465,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25467,"publishedVersion":24,"revision":45,"locale":29},{"sys":25466},{"type":12,"linkType":13,"id":14},{"sys":25468},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25470},{"url":604,"details":25471,"fileName":610,"contentType":611},{"size":606,"image":25472},{"width":608,"height":609},{"sys":25474,"fields":25477},{"id":25475,"createdAt":25476},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":25478,"slug":25479,"articleIntro":25478,"category":25480},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[25481],{"metadata":25482,"sys":25485,"fields":25492},{"tags":25483,"concepts":25484},[],[],{"space":25486,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25488,"publishedVersion":560,"revision":24,"contentType":25490,"locale":29},{"sys":25487},{"type":12,"linkType":13,"id":14},{"sys":25489},{"id":21,"type":12,"linkType":22},{"sys":25491},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25493,"metaTitle":570,"metaDescription":571,"mainTitle":25494,"subtitle":589,"heroImage":25509,"ctaButton":612,"ctaLink":613},[569],{"data":25495,"content":25496,"nodeType":74},{},[25497,25503],{"data":25498,"content":25499,"nodeType":582},{},[25500],{"data":25501,"marks":25502,"value":581,"nodeType":82},{},[],{"data":25504,"content":25505,"nodeType":87},{},[25506],{"data":25507,"marks":25508,"value":98,"nodeType":82},{},[],{"metadata":25510,"sys":25513,"fields":25518},{"tags":25511,"concepts":25512},[],[],{"space":25514,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25516,"publishedVersion":24,"revision":45,"locale":29},{"sys":25515},{"type":12,"linkType":13,"id":14},{"sys":25517},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25519},{"url":604,"details":25520,"fileName":610,"contentType":611},{"size":606,"image":25521},{"width":608,"height":609},{"sys":25523,"fields":25525},{"id":25524,"createdAt":21453},"7GH5W3gIeo0kaxv4wDjiev",{"title":25526,"slug":25527,"articleIntro":25526,"category":25528},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[25529],{"metadata":25530,"sys":25533,"fields":25540},{"tags":25531,"concepts":25532},[],[],{"space":25534,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25536,"publishedVersion":560,"revision":24,"contentType":25538,"locale":29},{"sys":25535},{"type":12,"linkType":13,"id":14},{"sys":25537},{"id":21,"type":12,"linkType":22},{"sys":25539},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25541,"metaTitle":570,"metaDescription":571,"mainTitle":25542,"subtitle":589,"heroImage":25557,"ctaButton":612,"ctaLink":613},[569],{"data":25543,"content":25544,"nodeType":74},{},[25545,25551],{"data":25546,"content":25547,"nodeType":582},{},[25548],{"data":25549,"marks":25550,"value":581,"nodeType":82},{},[],{"data":25552,"content":25553,"nodeType":87},{},[25554],{"data":25555,"marks":25556,"value":98,"nodeType":82},{},[],{"metadata":25558,"sys":25561,"fields":25566},{"tags":25559,"concepts":25560},[],[],{"space":25562,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25564,"publishedVersion":24,"revision":45,"locale":29},{"sys":25563},{"type":12,"linkType":13,"id":14},{"sys":25565},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25567},{"url":604,"details":25568,"fileName":610,"contentType":611},{"size":606,"image":25569},{"width":608,"height":609},{"sys":25571,"fields":25574},{"id":25572,"createdAt":25573},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":25575,"slug":25576,"articleIntro":-1,"category":25577},"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",[25578],{"metadata":25579,"sys":25582,"fields":25589},{"tags":25580,"concepts":25581},[],[],{"space":25583,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25585,"publishedVersion":560,"revision":24,"contentType":25587,"locale":29},{"sys":25584},{"type":12,"linkType":13,"id":14},{"sys":25586},{"id":21,"type":12,"linkType":22},{"sys":25588},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25590,"metaTitle":570,"metaDescription":571,"mainTitle":25591,"subtitle":589,"heroImage":25606,"ctaButton":612,"ctaLink":613},[569],{"data":25592,"content":25593,"nodeType":74},{},[25594,25600],{"data":25595,"content":25596,"nodeType":582},{},[25597],{"data":25598,"marks":25599,"value":581,"nodeType":82},{},[],{"data":25601,"content":25602,"nodeType":87},{},[25603],{"data":25604,"marks":25605,"value":98,"nodeType":82},{},[],{"metadata":25607,"sys":25610,"fields":25615},{"tags":25608,"concepts":25609},[],[],{"space":25611,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25613,"publishedVersion":24,"revision":45,"locale":29},{"sys":25612},{"type":12,"linkType":13,"id":14},{"sys":25614},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25616},{"url":604,"details":25617,"fileName":610,"contentType":611},{"size":606,"image":25618},{"width":608,"height":609},{"sys":25620,"fields":25623},{"id":25621,"createdAt":25622},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":25624,"slug":25625,"articleIntro":25624,"category":25626},"2748 - Autres prêts","compte-2748-autres-prets",[25627],{"metadata":25628,"sys":25631,"fields":25638},{"tags":25629,"concepts":25630},[],[],{"space":25632,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25634,"publishedVersion":560,"revision":24,"contentType":25636,"locale":29},{"sys":25633},{"type":12,"linkType":13,"id":14},{"sys":25635},{"id":21,"type":12,"linkType":22},{"sys":25637},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25639,"metaTitle":570,"metaDescription":571,"mainTitle":25640,"subtitle":589,"heroImage":25655,"ctaButton":612,"ctaLink":613},[569],{"data":25641,"content":25642,"nodeType":74},{},[25643,25649],{"data":25644,"content":25645,"nodeType":582},{},[25646],{"data":25647,"marks":25648,"value":581,"nodeType":82},{},[],{"data":25650,"content":25651,"nodeType":87},{},[25652],{"data":25653,"marks":25654,"value":98,"nodeType":82},{},[],{"metadata":25656,"sys":25659,"fields":25664},{"tags":25657,"concepts":25658},[],[],{"space":25660,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25662,"publishedVersion":24,"revision":45,"locale":29},{"sys":25661},{"type":12,"linkType":13,"id":14},{"sys":25663},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25665},{"url":604,"details":25666,"fileName":610,"contentType":611},{"size":606,"image":25667},{"width":608,"height":609},{"sys":25669,"fields":25672},{"id":25670,"createdAt":25671},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":25673,"slug":25674,"articleIntro":25673,"category":25675},"274 - Prêts","compte-274-prets",[25676],{"metadata":25677,"sys":25680,"fields":25687},{"tags":25678,"concepts":25679},[],[],{"space":25681,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25683,"publishedVersion":560,"revision":24,"contentType":25685,"locale":29},{"sys":25682},{"type":12,"linkType":13,"id":14},{"sys":25684},{"id":21,"type":12,"linkType":22},{"sys":25686},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25688,"metaTitle":570,"metaDescription":571,"mainTitle":25689,"subtitle":589,"heroImage":25704,"ctaButton":612,"ctaLink":613},[569],{"data":25690,"content":25691,"nodeType":74},{},[25692,25698],{"data":25693,"content":25694,"nodeType":582},{},[25695],{"data":25696,"marks":25697,"value":581,"nodeType":82},{},[],{"data":25699,"content":25700,"nodeType":87},{},[25701],{"data":25702,"marks":25703,"value":98,"nodeType":82},{},[],{"metadata":25705,"sys":25708,"fields":25713},{"tags":25706,"concepts":25707},[],[],{"space":25709,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25711,"publishedVersion":24,"revision":45,"locale":29},{"sys":25710},{"type":12,"linkType":13,"id":14},{"sys":25712},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25714},{"url":604,"details":25715,"fileName":610,"contentType":611},{"size":606,"image":25716},{"width":608,"height":609},{"sys":25718,"fields":25721},{"id":25719,"createdAt":25720},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":25722,"slug":25723,"articleIntro":25722,"category":25724},"78174 - Créances","compte-78174-creances",[25725],{"metadata":25726,"sys":25729,"fields":25736},{"tags":25727,"concepts":25728},[],[],{"space":25730,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25732,"publishedVersion":560,"revision":24,"contentType":25734,"locale":29},{"sys":25731},{"type":12,"linkType":13,"id":14},{"sys":25733},{"id":21,"type":12,"linkType":22},{"sys":25735},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25737,"metaTitle":570,"metaDescription":571,"mainTitle":25738,"subtitle":589,"heroImage":25753,"ctaButton":612,"ctaLink":613},[569],{"data":25739,"content":25740,"nodeType":74},{},[25741,25747],{"data":25742,"content":25743,"nodeType":582},{},[25744],{"data":25745,"marks":25746,"value":581,"nodeType":82},{},[],{"data":25748,"content":25749,"nodeType":87},{},[25750],{"data":25751,"marks":25752,"value":98,"nodeType":82},{},[],{"metadata":25754,"sys":25757,"fields":25762},{"tags":25755,"concepts":25756},[],[],{"space":25758,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25760,"publishedVersion":24,"revision":45,"locale":29},{"sys":25759},{"type":12,"linkType":13,"id":14},{"sys":25761},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25763},{"url":604,"details":25764,"fileName":610,"contentType":611},{"size":606,"image":25765},{"width":608,"height":609},{"sys":25767,"fields":25770},{"id":25768,"createdAt":25769},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":25771,"slug":25772,"articleIntro":25771,"category":25773},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[25774],{"metadata":25775,"sys":25778,"fields":25785},{"tags":25776,"concepts":25777},[],[],{"space":25779,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25781,"publishedVersion":560,"revision":24,"contentType":25783,"locale":29},{"sys":25780},{"type":12,"linkType":13,"id":14},{"sys":25782},{"id":21,"type":12,"linkType":22},{"sys":25784},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25786,"metaTitle":570,"metaDescription":571,"mainTitle":25787,"subtitle":589,"heroImage":25802,"ctaButton":612,"ctaLink":613},[569],{"data":25788,"content":25789,"nodeType":74},{},[25790,25796],{"data":25791,"content":25792,"nodeType":582},{},[25793],{"data":25794,"marks":25795,"value":581,"nodeType":82},{},[],{"data":25797,"content":25798,"nodeType":87},{},[25799],{"data":25800,"marks":25801,"value":98,"nodeType":82},{},[],{"metadata":25803,"sys":25806,"fields":25811},{"tags":25804,"concepts":25805},[],[],{"space":25807,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25809,"publishedVersion":24,"revision":45,"locale":29},{"sys":25808},{"type":12,"linkType":13,"id":14},{"sys":25810},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25812},{"url":604,"details":25813,"fileName":610,"contentType":611},{"size":606,"image":25814},{"width":608,"height":609},{"sys":25816,"fields":25819},{"id":25817,"createdAt":25818},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":25820,"slug":25821,"articleIntro":25820,"category":25822},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[25823],{"metadata":25824,"sys":25827,"fields":25834},{"tags":25825,"concepts":25826},[],[],{"space":25828,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25830,"publishedVersion":560,"revision":24,"contentType":25832,"locale":29},{"sys":25829},{"type":12,"linkType":13,"id":14},{"sys":25831},{"id":21,"type":12,"linkType":22},{"sys":25833},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25835,"metaTitle":570,"metaDescription":571,"mainTitle":25836,"subtitle":589,"heroImage":25851,"ctaButton":612,"ctaLink":613},[569],{"data":25837,"content":25838,"nodeType":74},{},[25839,25845],{"data":25840,"content":25841,"nodeType":582},{},[25842],{"data":25843,"marks":25844,"value":581,"nodeType":82},{},[],{"data":25846,"content":25847,"nodeType":87},{},[25848],{"data":25849,"marks":25850,"value":98,"nodeType":82},{},[],{"metadata":25852,"sys":25855,"fields":25860},{"tags":25853,"concepts":25854},[],[],{"space":25856,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25858,"publishedVersion":24,"revision":45,"locale":29},{"sys":25857},{"type":12,"linkType":13,"id":14},{"sys":25859},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25861},{"url":604,"details":25862,"fileName":610,"contentType":611},{"size":606,"image":25863},{"width":608,"height":609},{"sys":25865,"fields":25868},{"id":25866,"createdAt":25867},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":25869,"slug":25870,"articleIntro":25869,"category":25871},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[25872],{"metadata":25873,"sys":25876,"fields":25883},{"tags":25874,"concepts":25875},[],[],{"space":25877,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25879,"publishedVersion":560,"revision":24,"contentType":25881,"locale":29},{"sys":25878},{"type":12,"linkType":13,"id":14},{"sys":25880},{"id":21,"type":12,"linkType":22},{"sys":25882},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25884,"metaTitle":570,"metaDescription":571,"mainTitle":25885,"subtitle":589,"heroImage":25900,"ctaButton":612,"ctaLink":613},[569],{"data":25886,"content":25887,"nodeType":74},{},[25888,25894],{"data":25889,"content":25890,"nodeType":582},{},[25891],{"data":25892,"marks":25893,"value":581,"nodeType":82},{},[],{"data":25895,"content":25896,"nodeType":87},{},[25897],{"data":25898,"marks":25899,"value":98,"nodeType":82},{},[],{"metadata":25901,"sys":25904,"fields":25909},{"tags":25902,"concepts":25903},[],[],{"space":25905,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25907,"publishedVersion":24,"revision":45,"locale":29},{"sys":25906},{"type":12,"linkType":13,"id":14},{"sys":25908},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25910},{"url":604,"details":25911,"fileName":610,"contentType":611},{"size":606,"image":25912},{"width":608,"height":609},{"sys":25914,"fields":25917},{"id":25915,"createdAt":25916},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":25918,"slug":25919,"articleIntro":25918,"category":25920},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[25921],{"metadata":25922,"sys":25925,"fields":25932},{"tags":25923,"concepts":25924},[],[],{"space":25926,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25928,"publishedVersion":560,"revision":24,"contentType":25930,"locale":29},{"sys":25927},{"type":12,"linkType":13,"id":14},{"sys":25929},{"id":21,"type":12,"linkType":22},{"sys":25931},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25933,"metaTitle":570,"metaDescription":571,"mainTitle":25934,"subtitle":589,"heroImage":25949,"ctaButton":612,"ctaLink":613},[569],{"data":25935,"content":25936,"nodeType":74},{},[25937,25943],{"data":25938,"content":25939,"nodeType":582},{},[25940],{"data":25941,"marks":25942,"value":581,"nodeType":82},{},[],{"data":25944,"content":25945,"nodeType":87},{},[25946],{"data":25947,"marks":25948,"value":98,"nodeType":82},{},[],{"metadata":25950,"sys":25953,"fields":25958},{"tags":25951,"concepts":25952},[],[],{"space":25954,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":25956,"publishedVersion":24,"revision":45,"locale":29},{"sys":25955},{"type":12,"linkType":13,"id":14},{"sys":25957},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":25959},{"url":604,"details":25960,"fileName":610,"contentType":611},{"size":606,"image":25961},{"width":608,"height":609},{"sys":25963,"fields":25966},{"id":25964,"createdAt":25965},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":25967,"slug":25968,"articleIntro":-1,"category":25969},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[25970],{"metadata":25971,"sys":25974,"fields":25981},{"tags":25972,"concepts":25973},[],[],{"space":25975,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":25977,"publishedVersion":560,"revision":24,"contentType":25979,"locale":29},{"sys":25976},{"type":12,"linkType":13,"id":14},{"sys":25978},{"id":21,"type":12,"linkType":22},{"sys":25980},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":25982,"metaTitle":570,"metaDescription":571,"mainTitle":25983,"subtitle":589,"heroImage":25998,"ctaButton":612,"ctaLink":613},[569],{"data":25984,"content":25985,"nodeType":74},{},[25986,25992],{"data":25987,"content":25988,"nodeType":582},{},[25989],{"data":25990,"marks":25991,"value":581,"nodeType":82},{},[],{"data":25993,"content":25994,"nodeType":87},{},[25995],{"data":25996,"marks":25997,"value":98,"nodeType":82},{},[],{"metadata":25999,"sys":26002,"fields":26007},{"tags":26000,"concepts":26001},[],[],{"space":26003,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26005,"publishedVersion":24,"revision":45,"locale":29},{"sys":26004},{"type":12,"linkType":13,"id":14},{"sys":26006},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26008},{"url":604,"details":26009,"fileName":610,"contentType":611},{"size":606,"image":26010},{"width":608,"height":609},{"sys":26012,"fields":26015},{"id":26013,"createdAt":26014},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":26016,"slug":26017,"articleIntro":26016,"category":26018},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[26019],{"metadata":26020,"sys":26023,"fields":26030},{"tags":26021,"concepts":26022},[],[],{"space":26024,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26026,"publishedVersion":560,"revision":24,"contentType":26028,"locale":29},{"sys":26025},{"type":12,"linkType":13,"id":14},{"sys":26027},{"id":21,"type":12,"linkType":22},{"sys":26029},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26031,"metaTitle":570,"metaDescription":571,"mainTitle":26032,"subtitle":589,"heroImage":26047,"ctaButton":612,"ctaLink":613},[569],{"data":26033,"content":26034,"nodeType":74},{},[26035,26041],{"data":26036,"content":26037,"nodeType":582},{},[26038],{"data":26039,"marks":26040,"value":581,"nodeType":82},{},[],{"data":26042,"content":26043,"nodeType":87},{},[26044],{"data":26045,"marks":26046,"value":98,"nodeType":82},{},[],{"metadata":26048,"sys":26051,"fields":26056},{"tags":26049,"concepts":26050},[],[],{"space":26052,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26054,"publishedVersion":24,"revision":45,"locale":29},{"sys":26053},{"type":12,"linkType":13,"id":14},{"sys":26055},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26057},{"url":604,"details":26058,"fileName":610,"contentType":611},{"size":606,"image":26059},{"width":608,"height":609},{"sys":26061,"fields":26064},{"id":26062,"createdAt":26063},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":26065,"slug":26066,"articleIntro":26065,"category":26067},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[26068],{"metadata":26069,"sys":26072,"fields":26079},{"tags":26070,"concepts":26071},[],[],{"space":26073,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26075,"publishedVersion":560,"revision":24,"contentType":26077,"locale":29},{"sys":26074},{"type":12,"linkType":13,"id":14},{"sys":26076},{"id":21,"type":12,"linkType":22},{"sys":26078},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26080,"metaTitle":570,"metaDescription":571,"mainTitle":26081,"subtitle":589,"heroImage":26096,"ctaButton":612,"ctaLink":613},[569],{"data":26082,"content":26083,"nodeType":74},{},[26084,26090],{"data":26085,"content":26086,"nodeType":582},{},[26087],{"data":26088,"marks":26089,"value":581,"nodeType":82},{},[],{"data":26091,"content":26092,"nodeType":87},{},[26093],{"data":26094,"marks":26095,"value":98,"nodeType":82},{},[],{"metadata":26097,"sys":26100,"fields":26105},{"tags":26098,"concepts":26099},[],[],{"space":26101,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26103,"publishedVersion":24,"revision":45,"locale":29},{"sys":26102},{"type":12,"linkType":13,"id":14},{"sys":26104},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26106},{"url":604,"details":26107,"fileName":610,"contentType":611},{"size":606,"image":26108},{"width":608,"height":609},{"sys":26110,"fields":26111},{"id":15,"createdAt":17},{"title":31,"slug":546,"articleIntro":-1,"category":26112},[26113],{"metadata":26114,"sys":26117,"fields":26124},{"tags":26115,"concepts":26116},[],[],{"space":26118,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26120,"publishedVersion":560,"revision":24,"contentType":26122,"locale":29},{"sys":26119},{"type":12,"linkType":13,"id":14},{"sys":26121},{"id":21,"type":12,"linkType":22},{"sys":26123},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26125,"metaTitle":570,"metaDescription":571,"mainTitle":26126,"subtitle":589,"heroImage":26141,"ctaButton":612,"ctaLink":613},[569],{"data":26127,"content":26128,"nodeType":74},{},[26129,26135],{"data":26130,"content":26131,"nodeType":582},{},[26132],{"data":26133,"marks":26134,"value":581,"nodeType":82},{},[],{"data":26136,"content":26137,"nodeType":87},{},[26138],{"data":26139,"marks":26140,"value":98,"nodeType":82},{},[],{"metadata":26142,"sys":26145,"fields":26150},{"tags":26143,"concepts":26144},[],[],{"space":26146,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26148,"publishedVersion":24,"revision":45,"locale":29},{"sys":26147},{"type":12,"linkType":13,"id":14},{"sys":26149},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26151},{"url":604,"details":26152,"fileName":610,"contentType":611},{"size":606,"image":26153},{"width":608,"height":609},{"sys":26155,"fields":26158},{"id":26156,"createdAt":26157},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":26159,"slug":26160,"articleIntro":26159,"category":26161},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[26162],{"metadata":26163,"sys":26166,"fields":26173},{"tags":26164,"concepts":26165},[],[],{"space":26167,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26169,"publishedVersion":560,"revision":24,"contentType":26171,"locale":29},{"sys":26168},{"type":12,"linkType":13,"id":14},{"sys":26170},{"id":21,"type":12,"linkType":22},{"sys":26172},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26174,"metaTitle":570,"metaDescription":571,"mainTitle":26175,"subtitle":589,"heroImage":26190,"ctaButton":612,"ctaLink":613},[569],{"data":26176,"content":26177,"nodeType":74},{},[26178,26184],{"data":26179,"content":26180,"nodeType":582},{},[26181],{"data":26182,"marks":26183,"value":581,"nodeType":82},{},[],{"data":26185,"content":26186,"nodeType":87},{},[26187],{"data":26188,"marks":26189,"value":98,"nodeType":82},{},[],{"metadata":26191,"sys":26194,"fields":26199},{"tags":26192,"concepts":26193},[],[],{"space":26195,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26197,"publishedVersion":24,"revision":45,"locale":29},{"sys":26196},{"type":12,"linkType":13,"id":14},{"sys":26198},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26200},{"url":604,"details":26201,"fileName":610,"contentType":611},{"size":606,"image":26202},{"width":608,"height":609},{"sys":26204,"fields":26207},{"id":26205,"createdAt":26206},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":26208,"slug":26209,"articleIntro":-1,"category":26210},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[26211],{"metadata":26212,"sys":26215,"fields":26222},{"tags":26213,"concepts":26214},[],[],{"space":26216,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26218,"publishedVersion":560,"revision":24,"contentType":26220,"locale":29},{"sys":26217},{"type":12,"linkType":13,"id":14},{"sys":26219},{"id":21,"type":12,"linkType":22},{"sys":26221},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26223,"metaTitle":570,"metaDescription":571,"mainTitle":26224,"subtitle":589,"heroImage":26239,"ctaButton":612,"ctaLink":613},[569],{"data":26225,"content":26226,"nodeType":74},{},[26227,26233],{"data":26228,"content":26229,"nodeType":582},{},[26230],{"data":26231,"marks":26232,"value":581,"nodeType":82},{},[],{"data":26234,"content":26235,"nodeType":87},{},[26236],{"data":26237,"marks":26238,"value":98,"nodeType":82},{},[],{"metadata":26240,"sys":26243,"fields":26248},{"tags":26241,"concepts":26242},[],[],{"space":26244,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26246,"publishedVersion":24,"revision":45,"locale":29},{"sys":26245},{"type":12,"linkType":13,"id":14},{"sys":26247},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26249},{"url":604,"details":26250,"fileName":610,"contentType":611},{"size":606,"image":26251},{"width":608,"height":609},{"sys":26253,"fields":26256},{"id":26254,"createdAt":26255},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":26257,"slug":26258,"articleIntro":26257,"category":26259},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[26260],{"metadata":26261,"sys":26264,"fields":26271},{"tags":26262,"concepts":26263},[],[],{"space":26265,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26267,"publishedVersion":560,"revision":24,"contentType":26269,"locale":29},{"sys":26266},{"type":12,"linkType":13,"id":14},{"sys":26268},{"id":21,"type":12,"linkType":22},{"sys":26270},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26272,"metaTitle":570,"metaDescription":571,"mainTitle":26273,"subtitle":589,"heroImage":26288,"ctaButton":612,"ctaLink":613},[569],{"data":26274,"content":26275,"nodeType":74},{},[26276,26282],{"data":26277,"content":26278,"nodeType":582},{},[26279],{"data":26280,"marks":26281,"value":581,"nodeType":82},{},[],{"data":26283,"content":26284,"nodeType":87},{},[26285],{"data":26286,"marks":26287,"value":98,"nodeType":82},{},[],{"metadata":26289,"sys":26292,"fields":26297},{"tags":26290,"concepts":26291},[],[],{"space":26293,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26295,"publishedVersion":24,"revision":45,"locale":29},{"sys":26294},{"type":12,"linkType":13,"id":14},{"sys":26296},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26298},{"url":604,"details":26299,"fileName":610,"contentType":611},{"size":606,"image":26300},{"width":608,"height":609},{"sys":26302,"fields":26305},{"id":26303,"createdAt":26304},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":26306,"slug":26307,"articleIntro":26306,"category":26308},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[26309],{"metadata":26310,"sys":26313,"fields":26320},{"tags":26311,"concepts":26312},[],[],{"space":26314,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26316,"publishedVersion":560,"revision":24,"contentType":26318,"locale":29},{"sys":26315},{"type":12,"linkType":13,"id":14},{"sys":26317},{"id":21,"type":12,"linkType":22},{"sys":26319},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26321,"metaTitle":570,"metaDescription":571,"mainTitle":26322,"subtitle":589,"heroImage":26337,"ctaButton":612,"ctaLink":613},[569],{"data":26323,"content":26324,"nodeType":74},{},[26325,26331],{"data":26326,"content":26327,"nodeType":582},{},[26328],{"data":26329,"marks":26330,"value":581,"nodeType":82},{},[],{"data":26332,"content":26333,"nodeType":87},{},[26334],{"data":26335,"marks":26336,"value":98,"nodeType":82},{},[],{"metadata":26338,"sys":26341,"fields":26346},{"tags":26339,"concepts":26340},[],[],{"space":26342,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26344,"publishedVersion":24,"revision":45,"locale":29},{"sys":26343},{"type":12,"linkType":13,"id":14},{"sys":26345},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26347},{"url":604,"details":26348,"fileName":610,"contentType":611},{"size":606,"image":26349},{"width":608,"height":609},{"sys":26351,"fields":26354},{"id":26352,"createdAt":26353},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":26355,"slug":26356,"articleIntro":26355,"category":26357},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[26358],{"metadata":26359,"sys":26362,"fields":26369},{"tags":26360,"concepts":26361},[],[],{"space":26363,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26365,"publishedVersion":560,"revision":24,"contentType":26367,"locale":29},{"sys":26364},{"type":12,"linkType":13,"id":14},{"sys":26366},{"id":21,"type":12,"linkType":22},{"sys":26368},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26370,"metaTitle":570,"metaDescription":571,"mainTitle":26371,"subtitle":589,"heroImage":26386,"ctaButton":612,"ctaLink":613},[569],{"data":26372,"content":26373,"nodeType":74},{},[26374,26380],{"data":26375,"content":26376,"nodeType":582},{},[26377],{"data":26378,"marks":26379,"value":581,"nodeType":82},{},[],{"data":26381,"content":26382,"nodeType":87},{},[26383],{"data":26384,"marks":26385,"value":98,"nodeType":82},{},[],{"metadata":26387,"sys":26390,"fields":26395},{"tags":26388,"concepts":26389},[],[],{"space":26391,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26393,"publishedVersion":24,"revision":45,"locale":29},{"sys":26392},{"type":12,"linkType":13,"id":14},{"sys":26394},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26396},{"url":604,"details":26397,"fileName":610,"contentType":611},{"size":606,"image":26398},{"width":608,"height":609},{"sys":26400,"fields":26403},{"id":26401,"createdAt":26402},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":26404,"slug":26405,"articleIntro":-1,"category":26406},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[26407],{"metadata":26408,"sys":26411,"fields":26418},{"tags":26409,"concepts":26410},[],[],{"space":26412,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26414,"publishedVersion":560,"revision":24,"contentType":26416,"locale":29},{"sys":26413},{"type":12,"linkType":13,"id":14},{"sys":26415},{"id":21,"type":12,"linkType":22},{"sys":26417},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26419,"metaTitle":570,"metaDescription":571,"mainTitle":26420,"subtitle":589,"heroImage":26435,"ctaButton":612,"ctaLink":613},[569],{"data":26421,"content":26422,"nodeType":74},{},[26423,26429],{"data":26424,"content":26425,"nodeType":582},{},[26426],{"data":26427,"marks":26428,"value":581,"nodeType":82},{},[],{"data":26430,"content":26431,"nodeType":87},{},[26432],{"data":26433,"marks":26434,"value":98,"nodeType":82},{},[],{"metadata":26436,"sys":26439,"fields":26444},{"tags":26437,"concepts":26438},[],[],{"space":26440,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26442,"publishedVersion":24,"revision":45,"locale":29},{"sys":26441},{"type":12,"linkType":13,"id":14},{"sys":26443},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26445},{"url":604,"details":26446,"fileName":610,"contentType":611},{"size":606,"image":26447},{"width":608,"height":609},{"sys":26449,"fields":26452},{"id":26450,"createdAt":26451},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":26453,"slug":26454,"articleIntro":26453,"category":26455},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[26456],{"metadata":26457,"sys":26460,"fields":26467},{"tags":26458,"concepts":26459},[],[],{"space":26461,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26463,"publishedVersion":560,"revision":24,"contentType":26465,"locale":29},{"sys":26462},{"type":12,"linkType":13,"id":14},{"sys":26464},{"id":21,"type":12,"linkType":22},{"sys":26466},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26468,"metaTitle":570,"metaDescription":571,"mainTitle":26469,"subtitle":589,"heroImage":26484,"ctaButton":612,"ctaLink":613},[569],{"data":26470,"content":26471,"nodeType":74},{},[26472,26478],{"data":26473,"content":26474,"nodeType":582},{},[26475],{"data":26476,"marks":26477,"value":581,"nodeType":82},{},[],{"data":26479,"content":26480,"nodeType":87},{},[26481],{"data":26482,"marks":26483,"value":98,"nodeType":82},{},[],{"metadata":26485,"sys":26488,"fields":26493},{"tags":26486,"concepts":26487},[],[],{"space":26489,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26491,"publishedVersion":24,"revision":45,"locale":29},{"sys":26490},{"type":12,"linkType":13,"id":14},{"sys":26492},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26494},{"url":604,"details":26495,"fileName":610,"contentType":611},{"size":606,"image":26496},{"width":608,"height":609},{"sys":26498,"fields":26501},{"id":26499,"createdAt":26500},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":26502,"slug":26503,"articleIntro":26502,"category":26504},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[26505],{"metadata":26506,"sys":26509,"fields":26516},{"tags":26507,"concepts":26508},[],[],{"space":26510,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26512,"publishedVersion":560,"revision":24,"contentType":26514,"locale":29},{"sys":26511},{"type":12,"linkType":13,"id":14},{"sys":26513},{"id":21,"type":12,"linkType":22},{"sys":26515},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26517,"metaTitle":570,"metaDescription":571,"mainTitle":26518,"subtitle":589,"heroImage":26533,"ctaButton":612,"ctaLink":613},[569],{"data":26519,"content":26520,"nodeType":74},{},[26521,26527],{"data":26522,"content":26523,"nodeType":582},{},[26524],{"data":26525,"marks":26526,"value":581,"nodeType":82},{},[],{"data":26528,"content":26529,"nodeType":87},{},[26530],{"data":26531,"marks":26532,"value":98,"nodeType":82},{},[],{"metadata":26534,"sys":26537,"fields":26542},{"tags":26535,"concepts":26536},[],[],{"space":26538,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26540,"publishedVersion":24,"revision":45,"locale":29},{"sys":26539},{"type":12,"linkType":13,"id":14},{"sys":26541},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26543},{"url":604,"details":26544,"fileName":610,"contentType":611},{"size":606,"image":26545},{"width":608,"height":609},{"sys":26547,"fields":26550},{"id":26548,"createdAt":26549},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":26551,"slug":26552,"articleIntro":-1,"category":26553},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[26554],{"metadata":26555,"sys":26558,"fields":26565},{"tags":26556,"concepts":26557},[],[],{"space":26559,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26561,"publishedVersion":560,"revision":24,"contentType":26563,"locale":29},{"sys":26560},{"type":12,"linkType":13,"id":14},{"sys":26562},{"id":21,"type":12,"linkType":22},{"sys":26564},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26566,"metaTitle":570,"metaDescription":571,"mainTitle":26567,"subtitle":589,"heroImage":26582,"ctaButton":612,"ctaLink":613},[569],{"data":26568,"content":26569,"nodeType":74},{},[26570,26576],{"data":26571,"content":26572,"nodeType":582},{},[26573],{"data":26574,"marks":26575,"value":581,"nodeType":82},{},[],{"data":26577,"content":26578,"nodeType":87},{},[26579],{"data":26580,"marks":26581,"value":98,"nodeType":82},{},[],{"metadata":26583,"sys":26586,"fields":26591},{"tags":26584,"concepts":26585},[],[],{"space":26587,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26589,"publishedVersion":24,"revision":45,"locale":29},{"sys":26588},{"type":12,"linkType":13,"id":14},{"sys":26590},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26592},{"url":604,"details":26593,"fileName":610,"contentType":611},{"size":606,"image":26594},{"width":608,"height":609},{"sys":26596,"fields":26599},{"id":26597,"createdAt":26598},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26600,"slug":26601,"articleIntro":26600,"category":26602},"72 - Production immobilisée","compte-72-production-immobilisee",[26603],{"metadata":26604,"sys":26607,"fields":26614},{"tags":26605,"concepts":26606},[],[],{"space":26608,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26610,"publishedVersion":560,"revision":24,"contentType":26612,"locale":29},{"sys":26609},{"type":12,"linkType":13,"id":14},{"sys":26611},{"id":21,"type":12,"linkType":22},{"sys":26613},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26615,"metaTitle":570,"metaDescription":571,"mainTitle":26616,"subtitle":589,"heroImage":26631,"ctaButton":612,"ctaLink":613},[569],{"data":26617,"content":26618,"nodeType":74},{},[26619,26625],{"data":26620,"content":26621,"nodeType":582},{},[26622],{"data":26623,"marks":26624,"value":581,"nodeType":82},{},[],{"data":26626,"content":26627,"nodeType":87},{},[26628],{"data":26629,"marks":26630,"value":98,"nodeType":82},{},[],{"metadata":26632,"sys":26635,"fields":26640},{"tags":26633,"concepts":26634},[],[],{"space":26636,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26638,"publishedVersion":24,"revision":45,"locale":29},{"sys":26637},{"type":12,"linkType":13,"id":14},{"sys":26639},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26641},{"url":604,"details":26642,"fileName":610,"contentType":611},{"size":606,"image":26643},{"width":608,"height":609},{"sys":26645,"fields":26648},{"id":26646,"createdAt":26647},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":26649,"slug":26650,"articleIntro":26649,"category":26651},"2768 - Intérêts courus","compte-2768-interets-courus",[26652],{"metadata":26653,"sys":26656,"fields":26663},{"tags":26654,"concepts":26655},[],[],{"space":26657,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26659,"publishedVersion":560,"revision":24,"contentType":26661,"locale":29},{"sys":26658},{"type":12,"linkType":13,"id":14},{"sys":26660},{"id":21,"type":12,"linkType":22},{"sys":26662},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26664,"metaTitle":570,"metaDescription":571,"mainTitle":26665,"subtitle":589,"heroImage":26680,"ctaButton":612,"ctaLink":613},[569],{"data":26666,"content":26667,"nodeType":74},{},[26668,26674],{"data":26669,"content":26670,"nodeType":582},{},[26671],{"data":26672,"marks":26673,"value":581,"nodeType":82},{},[],{"data":26675,"content":26676,"nodeType":87},{},[26677],{"data":26678,"marks":26679,"value":98,"nodeType":82},{},[],{"metadata":26681,"sys":26684,"fields":26689},{"tags":26682,"concepts":26683},[],[],{"space":26685,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26687,"publishedVersion":24,"revision":45,"locale":29},{"sys":26686},{"type":12,"linkType":13,"id":14},{"sys":26688},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26690},{"url":604,"details":26691,"fileName":610,"contentType":611},{"size":606,"image":26692},{"width":608,"height":609},{"sys":26694,"fields":26696},{"id":26695,"createdAt":14593},"6d75pXRLLY65vQhQ8x00pr",{"title":26697,"slug":26698,"articleIntro":26697,"category":26699},"355 - Produits finis","compte-355-produits-finis",[26700],{"metadata":26701,"sys":26704,"fields":26711},{"tags":26702,"concepts":26703},[],[],{"space":26705,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26707,"publishedVersion":560,"revision":24,"contentType":26709,"locale":29},{"sys":26706},{"type":12,"linkType":13,"id":14},{"sys":26708},{"id":21,"type":12,"linkType":22},{"sys":26710},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26712,"metaTitle":570,"metaDescription":571,"mainTitle":26713,"subtitle":589,"heroImage":26728,"ctaButton":612,"ctaLink":613},[569],{"data":26714,"content":26715,"nodeType":74},{},[26716,26722],{"data":26717,"content":26718,"nodeType":582},{},[26719],{"data":26720,"marks":26721,"value":581,"nodeType":82},{},[],{"data":26723,"content":26724,"nodeType":87},{},[26725],{"data":26726,"marks":26727,"value":98,"nodeType":82},{},[],{"metadata":26729,"sys":26732,"fields":26737},{"tags":26730,"concepts":26731},[],[],{"space":26733,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26735,"publishedVersion":24,"revision":45,"locale":29},{"sys":26734},{"type":12,"linkType":13,"id":14},{"sys":26736},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26738},{"url":604,"details":26739,"fileName":610,"contentType":611},{"size":606,"image":26740},{"width":608,"height":609},{"sys":26742,"fields":26745},{"id":26743,"createdAt":26744},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":26746,"slug":26747,"articleIntro":-1,"category":26748},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[26749],{"metadata":26750,"sys":26753,"fields":26760},{"tags":26751,"concepts":26752},[],[],{"space":26754,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26756,"publishedVersion":560,"revision":24,"contentType":26758,"locale":29},{"sys":26755},{"type":12,"linkType":13,"id":14},{"sys":26757},{"id":21,"type":12,"linkType":22},{"sys":26759},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26761,"metaTitle":570,"metaDescription":571,"mainTitle":26762,"subtitle":589,"heroImage":26777,"ctaButton":612,"ctaLink":613},[569],{"data":26763,"content":26764,"nodeType":74},{},[26765,26771],{"data":26766,"content":26767,"nodeType":582},{},[26768],{"data":26769,"marks":26770,"value":581,"nodeType":82},{},[],{"data":26772,"content":26773,"nodeType":87},{},[26774],{"data":26775,"marks":26776,"value":98,"nodeType":82},{},[],{"metadata":26778,"sys":26781,"fields":26786},{"tags":26779,"concepts":26780},[],[],{"space":26782,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26784,"publishedVersion":24,"revision":45,"locale":29},{"sys":26783},{"type":12,"linkType":13,"id":14},{"sys":26785},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26787},{"url":604,"details":26788,"fileName":610,"contentType":611},{"size":606,"image":26789},{"width":608,"height":609},{"sys":26791,"fields":26794},{"id":26792,"createdAt":26793},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":26795,"slug":26796,"articleIntro":26795,"category":26797},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[26798],{"metadata":26799,"sys":26802,"fields":26809},{"tags":26800,"concepts":26801},[],[],{"space":26803,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26805,"publishedVersion":560,"revision":24,"contentType":26807,"locale":29},{"sys":26804},{"type":12,"linkType":13,"id":14},{"sys":26806},{"id":21,"type":12,"linkType":22},{"sys":26808},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26810,"metaTitle":570,"metaDescription":571,"mainTitle":26811,"subtitle":589,"heroImage":26826,"ctaButton":612,"ctaLink":613},[569],{"data":26812,"content":26813,"nodeType":74},{},[26814,26820],{"data":26815,"content":26816,"nodeType":582},{},[26817],{"data":26818,"marks":26819,"value":581,"nodeType":82},{},[],{"data":26821,"content":26822,"nodeType":87},{},[26823],{"data":26824,"marks":26825,"value":98,"nodeType":82},{},[],{"metadata":26827,"sys":26830,"fields":26835},{"tags":26828,"concepts":26829},[],[],{"space":26831,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26833,"publishedVersion":24,"revision":45,"locale":29},{"sys":26832},{"type":12,"linkType":13,"id":14},{"sys":26834},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26836},{"url":604,"details":26837,"fileName":610,"contentType":611},{"size":606,"image":26838},{"width":608,"height":609},{"sys":26840,"fields":26843},{"id":26841,"createdAt":26842},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":26844,"slug":26845,"articleIntro":26844,"category":26846},"2313 - Constructions","compte-2313-constructions",[26847],{"metadata":26848,"sys":26851,"fields":26858},{"tags":26849,"concepts":26850},[],[],{"space":26852,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26854,"publishedVersion":560,"revision":24,"contentType":26856,"locale":29},{"sys":26853},{"type":12,"linkType":13,"id":14},{"sys":26855},{"id":21,"type":12,"linkType":22},{"sys":26857},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26859,"metaTitle":570,"metaDescription":571,"mainTitle":26860,"subtitle":589,"heroImage":26875,"ctaButton":612,"ctaLink":613},[569],{"data":26861,"content":26862,"nodeType":74},{},[26863,26869],{"data":26864,"content":26865,"nodeType":582},{},[26866],{"data":26867,"marks":26868,"value":581,"nodeType":82},{},[],{"data":26870,"content":26871,"nodeType":87},{},[26872],{"data":26873,"marks":26874,"value":98,"nodeType":82},{},[],{"metadata":26876,"sys":26879,"fields":26884},{"tags":26877,"concepts":26878},[],[],{"space":26880,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26882,"publishedVersion":24,"revision":45,"locale":29},{"sys":26881},{"type":12,"linkType":13,"id":14},{"sys":26883},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26885},{"url":604,"details":26886,"fileName":610,"contentType":611},{"size":606,"image":26887},{"width":608,"height":609},{"sys":26889,"fields":26892},{"id":26890,"createdAt":26891},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":26893,"slug":26894,"articleIntro":26893,"category":26895},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[26896],{"metadata":26897,"sys":26900,"fields":26907},{"tags":26898,"concepts":26899},[],[],{"space":26901,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26903,"publishedVersion":560,"revision":24,"contentType":26905,"locale":29},{"sys":26902},{"type":12,"linkType":13,"id":14},{"sys":26904},{"id":21,"type":12,"linkType":22},{"sys":26906},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26908,"metaTitle":570,"metaDescription":571,"mainTitle":26909,"subtitle":589,"heroImage":26924,"ctaButton":612,"ctaLink":613},[569],{"data":26910,"content":26911,"nodeType":74},{},[26912,26918],{"data":26913,"content":26914,"nodeType":582},{},[26915],{"data":26916,"marks":26917,"value":581,"nodeType":82},{},[],{"data":26919,"content":26920,"nodeType":87},{},[26921],{"data":26922,"marks":26923,"value":98,"nodeType":82},{},[],{"metadata":26925,"sys":26928,"fields":26933},{"tags":26926,"concepts":26927},[],[],{"space":26929,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26931,"publishedVersion":24,"revision":45,"locale":29},{"sys":26930},{"type":12,"linkType":13,"id":14},{"sys":26932},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26934},{"url":604,"details":26935,"fileName":610,"contentType":611},{"size":606,"image":26936},{"width":608,"height":609},{"sys":26938,"fields":26941},{"id":26939,"createdAt":26940},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":26942,"slug":26943,"articleIntro":-1,"category":26944},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[26945],{"metadata":26946,"sys":26949,"fields":26956},{"tags":26947,"concepts":26948},[],[],{"space":26950,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":26952,"publishedVersion":560,"revision":24,"contentType":26954,"locale":29},{"sys":26951},{"type":12,"linkType":13,"id":14},{"sys":26953},{"id":21,"type":12,"linkType":22},{"sys":26955},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":26957,"metaTitle":570,"metaDescription":571,"mainTitle":26958,"subtitle":589,"heroImage":26973,"ctaButton":612,"ctaLink":613},[569],{"data":26959,"content":26960,"nodeType":74},{},[26961,26967],{"data":26962,"content":26963,"nodeType":582},{},[26964],{"data":26965,"marks":26966,"value":581,"nodeType":82},{},[],{"data":26968,"content":26969,"nodeType":87},{},[26970],{"data":26971,"marks":26972,"value":98,"nodeType":82},{},[],{"metadata":26974,"sys":26977,"fields":26982},{"tags":26975,"concepts":26976},[],[],{"space":26978,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":26980,"publishedVersion":24,"revision":45,"locale":29},{"sys":26979},{"type":12,"linkType":13,"id":14},{"sys":26981},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":26983},{"url":604,"details":26984,"fileName":610,"contentType":611},{"size":606,"image":26985},{"width":608,"height":609},{"sys":26987,"fields":26990},{"id":26988,"createdAt":26989},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":26991,"slug":26992,"articleIntro":26991,"category":26993},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[26994],{"metadata":26995,"sys":26998,"fields":27005},{"tags":26996,"concepts":26997},[],[],{"space":26999,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27001,"publishedVersion":560,"revision":24,"contentType":27003,"locale":29},{"sys":27000},{"type":12,"linkType":13,"id":14},{"sys":27002},{"id":21,"type":12,"linkType":22},{"sys":27004},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27006,"metaTitle":570,"metaDescription":571,"mainTitle":27007,"subtitle":589,"heroImage":27022,"ctaButton":612,"ctaLink":613},[569],{"data":27008,"content":27009,"nodeType":74},{},[27010,27016],{"data":27011,"content":27012,"nodeType":582},{},[27013],{"data":27014,"marks":27015,"value":581,"nodeType":82},{},[],{"data":27017,"content":27018,"nodeType":87},{},[27019],{"data":27020,"marks":27021,"value":98,"nodeType":82},{},[],{"metadata":27023,"sys":27026,"fields":27031},{"tags":27024,"concepts":27025},[],[],{"space":27027,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27029,"publishedVersion":24,"revision":45,"locale":29},{"sys":27028},{"type":12,"linkType":13,"id":14},{"sys":27030},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27032},{"url":604,"details":27033,"fileName":610,"contentType":611},{"size":606,"image":27034},{"width":608,"height":609},{"sys":27036,"fields":27039},{"id":27037,"createdAt":27038},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":27040,"slug":27041,"articleIntro":27040,"category":27042},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[27043],{"metadata":27044,"sys":27047,"fields":27054},{"tags":27045,"concepts":27046},[],[],{"space":27048,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27050,"publishedVersion":560,"revision":24,"contentType":27052,"locale":29},{"sys":27049},{"type":12,"linkType":13,"id":14},{"sys":27051},{"id":21,"type":12,"linkType":22},{"sys":27053},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27055,"metaTitle":570,"metaDescription":571,"mainTitle":27056,"subtitle":589,"heroImage":27071,"ctaButton":612,"ctaLink":613},[569],{"data":27057,"content":27058,"nodeType":74},{},[27059,27065],{"data":27060,"content":27061,"nodeType":582},{},[27062],{"data":27063,"marks":27064,"value":581,"nodeType":82},{},[],{"data":27066,"content":27067,"nodeType":87},{},[27068],{"data":27069,"marks":27070,"value":98,"nodeType":82},{},[],{"metadata":27072,"sys":27075,"fields":27080},{"tags":27073,"concepts":27074},[],[],{"space":27076,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27078,"publishedVersion":24,"revision":45,"locale":29},{"sys":27077},{"type":12,"linkType":13,"id":14},{"sys":27079},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27081},{"url":604,"details":27082,"fileName":610,"contentType":611},{"size":606,"image":27083},{"width":608,"height":609},{"sys":27085,"fields":27088},{"id":27086,"createdAt":27087},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":27089,"slug":27090,"articleIntro":27089,"category":27091},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[27092],{"metadata":27093,"sys":27096,"fields":27103},{"tags":27094,"concepts":27095},[],[],{"space":27097,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27099,"publishedVersion":560,"revision":24,"contentType":27101,"locale":29},{"sys":27098},{"type":12,"linkType":13,"id":14},{"sys":27100},{"id":21,"type":12,"linkType":22},{"sys":27102},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27104,"metaTitle":570,"metaDescription":571,"mainTitle":27105,"subtitle":589,"heroImage":27120,"ctaButton":612,"ctaLink":613},[569],{"data":27106,"content":27107,"nodeType":74},{},[27108,27114],{"data":27109,"content":27110,"nodeType":582},{},[27111],{"data":27112,"marks":27113,"value":581,"nodeType":82},{},[],{"data":27115,"content":27116,"nodeType":87},{},[27117],{"data":27118,"marks":27119,"value":98,"nodeType":82},{},[],{"metadata":27121,"sys":27124,"fields":27129},{"tags":27122,"concepts":27123},[],[],{"space":27125,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27127,"publishedVersion":24,"revision":45,"locale":29},{"sys":27126},{"type":12,"linkType":13,"id":14},{"sys":27128},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27130},{"url":604,"details":27131,"fileName":610,"contentType":611},{"size":606,"image":27132},{"width":608,"height":609},{"sys":27134,"fields":27137},{"id":27135,"createdAt":27136},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":27138,"slug":27139,"articleIntro":27138,"category":27140},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[27141],{"metadata":27142,"sys":27145,"fields":27152},{"tags":27143,"concepts":27144},[],[],{"space":27146,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27148,"publishedVersion":560,"revision":24,"contentType":27150,"locale":29},{"sys":27147},{"type":12,"linkType":13,"id":14},{"sys":27149},{"id":21,"type":12,"linkType":22},{"sys":27151},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27153,"metaTitle":570,"metaDescription":571,"mainTitle":27154,"subtitle":589,"heroImage":27169,"ctaButton":612,"ctaLink":613},[569],{"data":27155,"content":27156,"nodeType":74},{},[27157,27163],{"data":27158,"content":27159,"nodeType":582},{},[27160],{"data":27161,"marks":27162,"value":581,"nodeType":82},{},[],{"data":27164,"content":27165,"nodeType":87},{},[27166],{"data":27167,"marks":27168,"value":98,"nodeType":82},{},[],{"metadata":27170,"sys":27173,"fields":27178},{"tags":27171,"concepts":27172},[],[],{"space":27174,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27176,"publishedVersion":24,"revision":45,"locale":29},{"sys":27175},{"type":12,"linkType":13,"id":14},{"sys":27177},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27179},{"url":604,"details":27180,"fileName":610,"contentType":611},{"size":606,"image":27181},{"width":608,"height":609},{"sys":27183,"fields":27186},{"id":27184,"createdAt":27185},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":27187,"slug":27188,"articleIntro":27187,"category":27189},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[27190],{"metadata":27191,"sys":27194,"fields":27201},{"tags":27192,"concepts":27193},[],[],{"space":27195,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27197,"publishedVersion":560,"revision":24,"contentType":27199,"locale":29},{"sys":27196},{"type":12,"linkType":13,"id":14},{"sys":27198},{"id":21,"type":12,"linkType":22},{"sys":27200},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27202,"metaTitle":570,"metaDescription":571,"mainTitle":27203,"subtitle":589,"heroImage":27218,"ctaButton":612,"ctaLink":613},[569],{"data":27204,"content":27205,"nodeType":74},{},[27206,27212],{"data":27207,"content":27208,"nodeType":582},{},[27209],{"data":27210,"marks":27211,"value":581,"nodeType":82},{},[],{"data":27213,"content":27214,"nodeType":87},{},[27215],{"data":27216,"marks":27217,"value":98,"nodeType":82},{},[],{"metadata":27219,"sys":27222,"fields":27227},{"tags":27220,"concepts":27221},[],[],{"space":27223,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27225,"publishedVersion":24,"revision":45,"locale":29},{"sys":27224},{"type":12,"linkType":13,"id":14},{"sys":27226},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27228},{"url":604,"details":27229,"fileName":610,"contentType":611},{"size":606,"image":27230},{"width":608,"height":609},{"sys":27232,"fields":27235},{"id":27233,"createdAt":27234},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":27236,"slug":27237,"articleIntro":27236,"category":27238},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[27239],{"metadata":27240,"sys":27243,"fields":27250},{"tags":27241,"concepts":27242},[],[],{"space":27244,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27246,"publishedVersion":560,"revision":24,"contentType":27248,"locale":29},{"sys":27245},{"type":12,"linkType":13,"id":14},{"sys":27247},{"id":21,"type":12,"linkType":22},{"sys":27249},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27251,"metaTitle":570,"metaDescription":571,"mainTitle":27252,"subtitle":589,"heroImage":27267,"ctaButton":612,"ctaLink":613},[569],{"data":27253,"content":27254,"nodeType":74},{},[27255,27261],{"data":27256,"content":27257,"nodeType":582},{},[27258],{"data":27259,"marks":27260,"value":581,"nodeType":82},{},[],{"data":27262,"content":27263,"nodeType":87},{},[27264],{"data":27265,"marks":27266,"value":98,"nodeType":82},{},[],{"metadata":27268,"sys":27271,"fields":27276},{"tags":27269,"concepts":27270},[],[],{"space":27272,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27274,"publishedVersion":24,"revision":45,"locale":29},{"sys":27273},{"type":12,"linkType":13,"id":14},{"sys":27275},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27277},{"url":604,"details":27278,"fileName":610,"contentType":611},{"size":606,"image":27279},{"width":608,"height":609},{"sys":27281,"fields":27284},{"id":27282,"createdAt":27283},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":27285,"slug":27286,"articleIntro":27287,"category":27288},"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. ",[27289],{"metadata":27290,"sys":27293,"fields":27300},{"tags":27291,"concepts":27292},[],[],{"space":27294,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27296,"publishedVersion":560,"revision":24,"contentType":27298,"locale":29},{"sys":27295},{"type":12,"linkType":13,"id":14},{"sys":27297},{"id":21,"type":12,"linkType":22},{"sys":27299},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27301,"metaTitle":570,"metaDescription":571,"mainTitle":27302,"subtitle":589,"heroImage":27317,"ctaButton":612,"ctaLink":613},[569],{"data":27303,"content":27304,"nodeType":74},{},[27305,27311],{"data":27306,"content":27307,"nodeType":582},{},[27308],{"data":27309,"marks":27310,"value":581,"nodeType":82},{},[],{"data":27312,"content":27313,"nodeType":87},{},[27314],{"data":27315,"marks":27316,"value":98,"nodeType":82},{},[],{"metadata":27318,"sys":27321,"fields":27326},{"tags":27319,"concepts":27320},[],[],{"space":27322,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27324,"publishedVersion":24,"revision":45,"locale":29},{"sys":27323},{"type":12,"linkType":13,"id":14},{"sys":27325},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27327},{"url":604,"details":27328,"fileName":610,"contentType":611},{"size":606,"image":27329},{"width":608,"height":609},{"sys":27331,"fields":27334},{"id":27332,"createdAt":27333},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":27335,"slug":27336,"articleIntro":27335,"category":27337},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[27338],{"metadata":27339,"sys":27342,"fields":27349},{"tags":27340,"concepts":27341},[],[],{"space":27343,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27345,"publishedVersion":560,"revision":24,"contentType":27347,"locale":29},{"sys":27344},{"type":12,"linkType":13,"id":14},{"sys":27346},{"id":21,"type":12,"linkType":22},{"sys":27348},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27350,"metaTitle":570,"metaDescription":571,"mainTitle":27351,"subtitle":589,"heroImage":27366,"ctaButton":612,"ctaLink":613},[569],{"data":27352,"content":27353,"nodeType":74},{},[27354,27360],{"data":27355,"content":27356,"nodeType":582},{},[27357],{"data":27358,"marks":27359,"value":581,"nodeType":82},{},[],{"data":27361,"content":27362,"nodeType":87},{},[27363],{"data":27364,"marks":27365,"value":98,"nodeType":82},{},[],{"metadata":27367,"sys":27370,"fields":27375},{"tags":27368,"concepts":27369},[],[],{"space":27371,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27373,"publishedVersion":24,"revision":45,"locale":29},{"sys":27372},{"type":12,"linkType":13,"id":14},{"sys":27374},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27376},{"url":604,"details":27377,"fileName":610,"contentType":611},{"size":606,"image":27378},{"width":608,"height":609},{"sys":27380,"fields":27383},{"id":27381,"createdAt":27382},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":27384,"slug":27385,"articleIntro":27384,"category":27386},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[27387],{"metadata":27388,"sys":27391,"fields":27398},{"tags":27389,"concepts":27390},[],[],{"space":27392,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27394,"publishedVersion":560,"revision":24,"contentType":27396,"locale":29},{"sys":27393},{"type":12,"linkType":13,"id":14},{"sys":27395},{"id":21,"type":12,"linkType":22},{"sys":27397},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27399,"metaTitle":570,"metaDescription":571,"mainTitle":27400,"subtitle":589,"heroImage":27415,"ctaButton":612,"ctaLink":613},[569],{"data":27401,"content":27402,"nodeType":74},{},[27403,27409],{"data":27404,"content":27405,"nodeType":582},{},[27406],{"data":27407,"marks":27408,"value":581,"nodeType":82},{},[],{"data":27410,"content":27411,"nodeType":87},{},[27412],{"data":27413,"marks":27414,"value":98,"nodeType":82},{},[],{"metadata":27416,"sys":27419,"fields":27424},{"tags":27417,"concepts":27418},[],[],{"space":27420,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27422,"publishedVersion":24,"revision":45,"locale":29},{"sys":27421},{"type":12,"linkType":13,"id":14},{"sys":27423},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27425},{"url":604,"details":27426,"fileName":610,"contentType":611},{"size":606,"image":27427},{"width":608,"height":609},{"sys":27429,"fields":27432},{"id":27430,"createdAt":27431},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":27433,"slug":27434,"articleIntro":-1,"category":27435},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[27436],{"metadata":27437,"sys":27440,"fields":27447},{"tags":27438,"concepts":27439},[],[],{"space":27441,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27443,"publishedVersion":560,"revision":24,"contentType":27445,"locale":29},{"sys":27442},{"type":12,"linkType":13,"id":14},{"sys":27444},{"id":21,"type":12,"linkType":22},{"sys":27446},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27448,"metaTitle":570,"metaDescription":571,"mainTitle":27449,"subtitle":589,"heroImage":27464,"ctaButton":612,"ctaLink":613},[569],{"data":27450,"content":27451,"nodeType":74},{},[27452,27458],{"data":27453,"content":27454,"nodeType":582},{},[27455],{"data":27456,"marks":27457,"value":581,"nodeType":82},{},[],{"data":27459,"content":27460,"nodeType":87},{},[27461],{"data":27462,"marks":27463,"value":98,"nodeType":82},{},[],{"metadata":27465,"sys":27468,"fields":27473},{"tags":27466,"concepts":27467},[],[],{"space":27469,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27471,"publishedVersion":24,"revision":45,"locale":29},{"sys":27470},{"type":12,"linkType":13,"id":14},{"sys":27472},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27474},{"url":604,"details":27475,"fileName":610,"contentType":611},{"size":606,"image":27476},{"width":608,"height":609},{"sys":27478,"fields":27481},{"id":27479,"createdAt":27480},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":27482,"slug":27483,"articleIntro":27482,"category":27484},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[27485],{"metadata":27486,"sys":27489,"fields":27496},{"tags":27487,"concepts":27488},[],[],{"space":27490,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27492,"publishedVersion":560,"revision":24,"contentType":27494,"locale":29},{"sys":27491},{"type":12,"linkType":13,"id":14},{"sys":27493},{"id":21,"type":12,"linkType":22},{"sys":27495},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27497,"metaTitle":570,"metaDescription":571,"mainTitle":27498,"subtitle":589,"heroImage":27513,"ctaButton":612,"ctaLink":613},[569],{"data":27499,"content":27500,"nodeType":74},{},[27501,27507],{"data":27502,"content":27503,"nodeType":582},{},[27504],{"data":27505,"marks":27506,"value":581,"nodeType":82},{},[],{"data":27508,"content":27509,"nodeType":87},{},[27510],{"data":27511,"marks":27512,"value":98,"nodeType":82},{},[],{"metadata":27514,"sys":27517,"fields":27522},{"tags":27515,"concepts":27516},[],[],{"space":27518,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27520,"publishedVersion":24,"revision":45,"locale":29},{"sys":27519},{"type":12,"linkType":13,"id":14},{"sys":27521},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27523},{"url":604,"details":27524,"fileName":610,"contentType":611},{"size":606,"image":27525},{"width":608,"height":609},{"sys":27527,"fields":27530},{"id":27528,"createdAt":27529},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":27531,"slug":27532,"articleIntro":27531,"category":27533},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[27534],{"metadata":27535,"sys":27538,"fields":27545},{"tags":27536,"concepts":27537},[],[],{"space":27539,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27541,"publishedVersion":560,"revision":24,"contentType":27543,"locale":29},{"sys":27540},{"type":12,"linkType":13,"id":14},{"sys":27542},{"id":21,"type":12,"linkType":22},{"sys":27544},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27546,"metaTitle":570,"metaDescription":571,"mainTitle":27547,"subtitle":589,"heroImage":27562,"ctaButton":612,"ctaLink":613},[569],{"data":27548,"content":27549,"nodeType":74},{},[27550,27556],{"data":27551,"content":27552,"nodeType":582},{},[27553],{"data":27554,"marks":27555,"value":581,"nodeType":82},{},[],{"data":27557,"content":27558,"nodeType":87},{},[27559],{"data":27560,"marks":27561,"value":98,"nodeType":82},{},[],{"metadata":27563,"sys":27566,"fields":27571},{"tags":27564,"concepts":27565},[],[],{"space":27567,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27569,"publishedVersion":24,"revision":45,"locale":29},{"sys":27568},{"type":12,"linkType":13,"id":14},{"sys":27570},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27572},{"url":604,"details":27573,"fileName":610,"contentType":611},{"size":606,"image":27574},{"width":608,"height":609},{"sys":27576,"fields":27579},{"id":27577,"createdAt":27578},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":27580,"slug":27581,"articleIntro":27580,"category":27582},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[27583],{"metadata":27584,"sys":27587,"fields":27594},{"tags":27585,"concepts":27586},[],[],{"space":27588,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27590,"publishedVersion":560,"revision":24,"contentType":27592,"locale":29},{"sys":27589},{"type":12,"linkType":13,"id":14},{"sys":27591},{"id":21,"type":12,"linkType":22},{"sys":27593},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27595,"metaTitle":570,"metaDescription":571,"mainTitle":27596,"subtitle":589,"heroImage":27611,"ctaButton":612,"ctaLink":613},[569],{"data":27597,"content":27598,"nodeType":74},{},[27599,27605],{"data":27600,"content":27601,"nodeType":582},{},[27602],{"data":27603,"marks":27604,"value":581,"nodeType":82},{},[],{"data":27606,"content":27607,"nodeType":87},{},[27608],{"data":27609,"marks":27610,"value":98,"nodeType":82},{},[],{"metadata":27612,"sys":27615,"fields":27620},{"tags":27613,"concepts":27614},[],[],{"space":27616,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27618,"publishedVersion":24,"revision":45,"locale":29},{"sys":27617},{"type":12,"linkType":13,"id":14},{"sys":27619},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27621},{"url":604,"details":27622,"fileName":610,"contentType":611},{"size":606,"image":27623},{"width":608,"height":609},{"sys":27625,"fields":27628},{"id":27626,"createdAt":27627},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":27629,"slug":27630,"articleIntro":27629,"category":27631},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[27632],{"metadata":27633,"sys":27636,"fields":27643},{"tags":27634,"concepts":27635},[],[],{"space":27637,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27639,"publishedVersion":560,"revision":24,"contentType":27641,"locale":29},{"sys":27638},{"type":12,"linkType":13,"id":14},{"sys":27640},{"id":21,"type":12,"linkType":22},{"sys":27642},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27644,"metaTitle":570,"metaDescription":571,"mainTitle":27645,"subtitle":589,"heroImage":27660,"ctaButton":612,"ctaLink":613},[569],{"data":27646,"content":27647,"nodeType":74},{},[27648,27654],{"data":27649,"content":27650,"nodeType":582},{},[27651],{"data":27652,"marks":27653,"value":581,"nodeType":82},{},[],{"data":27655,"content":27656,"nodeType":87},{},[27657],{"data":27658,"marks":27659,"value":98,"nodeType":82},{},[],{"metadata":27661,"sys":27664,"fields":27669},{"tags":27662,"concepts":27663},[],[],{"space":27665,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27667,"publishedVersion":24,"revision":45,"locale":29},{"sys":27666},{"type":12,"linkType":13,"id":14},{"sys":27668},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27670},{"url":604,"details":27671,"fileName":610,"contentType":611},{"size":606,"image":27672},{"width":608,"height":609},{"sys":27674,"fields":27677},{"id":27675,"createdAt":27676},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":27678,"slug":27679,"articleIntro":27678,"category":27680},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[27681],{"metadata":27682,"sys":27685,"fields":27692},{"tags":27683,"concepts":27684},[],[],{"space":27686,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27688,"publishedVersion":560,"revision":24,"contentType":27690,"locale":29},{"sys":27687},{"type":12,"linkType":13,"id":14},{"sys":27689},{"id":21,"type":12,"linkType":22},{"sys":27691},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27693,"metaTitle":570,"metaDescription":571,"mainTitle":27694,"subtitle":589,"heroImage":27709,"ctaButton":612,"ctaLink":613},[569],{"data":27695,"content":27696,"nodeType":74},{},[27697,27703],{"data":27698,"content":27699,"nodeType":582},{},[27700],{"data":27701,"marks":27702,"value":581,"nodeType":82},{},[],{"data":27704,"content":27705,"nodeType":87},{},[27706],{"data":27707,"marks":27708,"value":98,"nodeType":82},{},[],{"metadata":27710,"sys":27713,"fields":27718},{"tags":27711,"concepts":27712},[],[],{"space":27714,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27716,"publishedVersion":24,"revision":45,"locale":29},{"sys":27715},{"type":12,"linkType":13,"id":14},{"sys":27717},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27719},{"url":604,"details":27720,"fileName":610,"contentType":611},{"size":606,"image":27721},{"width":608,"height":609},{"sys":27723,"fields":27726},{"id":27724,"createdAt":27725},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":27727,"slug":27728,"articleIntro":-1,"category":27729},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[27730],{"metadata":27731,"sys":27734,"fields":27741},{"tags":27732,"concepts":27733},[],[],{"space":27735,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27737,"publishedVersion":560,"revision":24,"contentType":27739,"locale":29},{"sys":27736},{"type":12,"linkType":13,"id":14},{"sys":27738},{"id":21,"type":12,"linkType":22},{"sys":27740},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27742,"metaTitle":570,"metaDescription":571,"mainTitle":27743,"subtitle":589,"heroImage":27758,"ctaButton":612,"ctaLink":613},[569],{"data":27744,"content":27745,"nodeType":74},{},[27746,27752],{"data":27747,"content":27748,"nodeType":582},{},[27749],{"data":27750,"marks":27751,"value":581,"nodeType":82},{},[],{"data":27753,"content":27754,"nodeType":87},{},[27755],{"data":27756,"marks":27757,"value":98,"nodeType":82},{},[],{"metadata":27759,"sys":27762,"fields":27767},{"tags":27760,"concepts":27761},[],[],{"space":27763,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27765,"publishedVersion":24,"revision":45,"locale":29},{"sys":27764},{"type":12,"linkType":13,"id":14},{"sys":27766},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27768},{"url":604,"details":27769,"fileName":610,"contentType":611},{"size":606,"image":27770},{"width":608,"height":609},{"sys":27772,"fields":27775},{"id":27773,"createdAt":27774},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":27776,"slug":27777,"articleIntro":-1,"category":27778},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[27779],{"metadata":27780,"sys":27783,"fields":27790},{"tags":27781,"concepts":27782},[],[],{"space":27784,"id":555,"type":16,"createdAt":556,"updatedAt":557,"environment":27786,"publishedVersion":560,"revision":24,"contentType":27788,"locale":29},{"sys":27785},{"type":12,"linkType":13,"id":14},{"sys":27787},{"id":21,"type":12,"linkType":22},{"sys":27789},{"type":12,"linkType":27,"id":563},{"contentfulName":565,"modelCategoryName":566,"slug":567,"contentTypeSlug":27791,"metaTitle":570,"metaDescription":571,"mainTitle":27792,"subtitle":589,"heroImage":27807,"ctaButton":612,"ctaLink":613},[569],{"data":27793,"content":27794,"nodeType":74},{},[27795,27801],{"data":27796,"content":27797,"nodeType":582},{},[27798],{"data":27799,"marks":27800,"value":581,"nodeType":82},{},[],{"data":27802,"content":27803,"nodeType":87},{},[27804],{"data":27805,"marks":27806,"value":98,"nodeType":82},{},[],{"metadata":27808,"sys":27811,"fields":27816},{"tags":27809,"concepts":27810},[],[],{"space":27812,"id":597,"type":59,"createdAt":598,"updatedAt":598,"environment":27814,"publishedVersion":24,"revision":45,"locale":29},{"sys":27813},{"type":12,"linkType":13,"id":14},{"sys":27815},{"id":21,"type":12,"linkType":22},{"title":602,"description":98,"file":27817},{"url":604,"details":27818,"fileName":610,"contentType":611},{"size":606,"image":27819},{"width":608,"height":609},1780085371629]