[{"data":1,"prerenderedAt":27680},["ShallowReactive",2],{"tip-plan-comptable-compte-6242-transports-sur-ventes":3,"plan-comptable-compte-6242-transports-sur-ventes-similars":474},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6242-transports-sur-ventes",{"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","4vq1nJgC0g1x3pSRyKZHxa","Entry","2025-04-25T13:19:45.556Z","2025-04-29T13:33:59.398Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",24,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":406,"faq_structured_data":407,"category":408},"Compte 6242 - Transports sur ventes","Le compte 6242 enregistre les frais de transport sur ventes (livraison, fret, assurances), charges déductibles, avec TVA récupérable et exigences de justification fiscale.",{"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":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"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},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":75,"content":76,"nodeType":405},{},[77,86,104,159,180,216,222,230,290,296,324,330,337,399],{"data":78,"content":79,"nodeType":85},{},[80],{"data":81,"marks":82,"value":83,"nodeType":84},{},[],"À quoi sert le compte 6242 en comptabilité ?","text","heading-2",{"data":87,"content":88,"nodeType":103},{},[89,93,99],{"data":90,"marks":91,"value":92,"nodeType":84},{},[],"Le compte ",{"data":94,"marks":95,"value":98,"nodeType":84},{},[96],{"type":97},"bold","6242",{"data":100,"marks":101,"value":102,"nodeType":84},{},[]," est destiné à enregistrer les coûts de transport supportés par l’entreprise pour acheminer les marchandises vendues jusqu’aux clients finaux.Ce compte englobe tous les frais liés au transport des produits vendus, notamment :","paragraph",{"data":105,"content":106,"nodeType":158},{},[107,118,128,138,148],{"data":108,"content":109,"nodeType":117},{},[110],{"data":111,"content":112,"nodeType":103},{},[113],{"data":114,"marks":115,"value":116,"nodeType":84},{},[],"Les frais de fret maritime, aérien ou terrestre","list-item",{"data":119,"content":120,"nodeType":117},{},[121],{"data":122,"content":123,"nodeType":103},{},[124],{"data":125,"marks":126,"value":127,"nodeType":84},{},[],"Les coûts de livraison express",{"data":129,"content":130,"nodeType":117},{},[131],{"data":132,"content":133,"nodeType":103},{},[134],{"data":135,"marks":136,"value":137,"nodeType":84},{},[],"Les frais postaux pour l’expédition de marchandises",{"data":139,"content":140,"nodeType":117},{},[141],{"data":142,"content":143,"nodeType":103},{},[144],{"data":145,"marks":146,"value":147,"nodeType":84},{},[],"Les frais de coursiers et services de livraison",{"data":149,"content":150,"nodeType":117},{},[151],{"data":152,"content":153,"nodeType":103},{},[154],{"data":155,"marks":156,"value":157,"nodeType":84},{},[],"Les assurances spécifiques au transport des marchandises vendues","unordered-list",{"data":160,"content":161,"nodeType":103},{},[162,166,171,175],{"data":163,"marks":164,"value":165,"nodeType":84},{},[],"Il s’agit d’un ",{"data":167,"marks":168,"value":170,"nodeType":84},{},[169],{"type":97},"compte de charge",{"data":172,"marks":173,"value":174,"nodeType":84},{},[]," fonctionnant au débit. Les frais sont enregistrés au débit du compte 6242, ce qui augmente les charges d’exploitation.",{"data":176,"marks":177,"value":179,"nodeType":84},{},[178],{"type":97},"Contreparties habituelles :",{"data":181,"content":182,"nodeType":158},{},[183,193],{"data":184,"content":185,"nodeType":117},{},[186],{"data":187,"content":188,"nodeType":103},{},[189],{"data":190,"marks":191,"value":192,"nodeType":84},{},[],"Le compte 512 (Banques) lors des paiements aux transporteurs",{"data":194,"content":195,"nodeType":117},{},[196],{"data":197,"content":198,"nodeType":103},{},[199,203,212],{"data":200,"marks":201,"value":202,"nodeType":84},{},[],"",{"data":204,"content":206,"nodeType":211},{"uri":205},"/fr/fiches-pratiques/plan-comptable/compte-408-fournisseurs-factures-non-parvenues",[207],{"data":208,"marks":209,"value":210,"nodeType":84},{},[],"Le compte 408","hyperlink",{"data":213,"marks":214,"value":215,"nodeType":84},{},[]," (Fournisseurs - Factures non parvenues) pour les frais engagés mais non encore facturés à la clôture",{"data":217,"content":218,"nodeType":103},{},[219],{"data":220,"marks":221,"value":202,"nodeType":84},{},[],{"data":223,"content":224,"nodeType":229},{},[225],{"data":226,"marks":227,"value":228,"nodeType":84},{},[],"Quand utiliser le compte 6242 ?","heading-3",{"data":231,"content":232,"nodeType":158},{},[233,248,275],{"data":234,"content":235,"nodeType":117},{},[236],{"data":237,"content":238,"nodeType":103},{},[239,244],{"data":240,"marks":241,"value":243,"nodeType":84},{},[242],{"type":97},"Transport de marchandises vendues : ",{"data":245,"marks":246,"value":247,"nodeType":84},{},[],"Lorsqu’une entreprise expédie des produits à ses clients via un transporteur externe dont elle assume les frais.",{"data":249,"content":250,"nodeType":117},{},[251],{"data":252,"content":253,"nodeType":103},{},[254,259,263,271],{"data":255,"marks":256,"value":258,"nodeType":84},{},[257],{"type":97},"Refacturation des frais de transport : ",{"data":260,"marks":261,"value":262,"nodeType":84},{},[],"Même si l’entreprise refacture ces frais aux clients, la charge doit d’abord être enregistrée au 6242. La refacturation sera comptabilisée comme un produit (",{"data":264,"content":266,"nodeType":211},{"uri":265},"/fr/fiches-pratiques/plan-comptable/compte-707-ventes-de-marchandises",[267],{"data":268,"marks":269,"value":270,"nodeType":84},{},[],"compte 707",{"data":272,"marks":273,"value":274,"nodeType":84},{},[]," ou sous-compte).",{"data":276,"content":277,"nodeType":117},{},[278],{"data":279,"content":280,"nodeType":103},{},[281,286],{"data":282,"marks":283,"value":285,"nodeType":84},{},[284],{"type":97},"Exportations : ",{"data":287,"marks":288,"value":289,"nodeType":84},{},[],"Les frais de transport international à destination des clients étrangers sont également enregistrés dans ce compte.",{"data":291,"content":292,"nodeType":103},{},[293],{"data":294,"marks":295,"value":202,"nodeType":84},{},[],{"data":297,"content":298,"nodeType":323},{},[299],{"data":300,"content":301,"nodeType":103},{},[302,307,311,319],{"data":303,"marks":304,"value":306,"nodeType":84},{},[305],{"type":97},"À noter : distinction avec le compte 6241",{"data":308,"marks":309,"value":310,"nodeType":84},{},[],"\nLe compte 6242 concerne uniquement les frais de transport sur ventes ; ",{"data":312,"content":314,"nodeType":211},{"uri":313},"/fr/fiches-pratiques/plan-comptable/compte-6241-transports-sur-achat",[315],{"data":316,"marks":317,"value":318,"nodeType":84},{},[],"le compte 6241",{"data":320,"marks":321,"value":322,"nodeType":84},{},[]," est réservé aux frais liés à la réception des achats.","blockquote",{"data":325,"content":326,"nodeType":103},{},[327],{"data":328,"marks":329,"value":202,"nodeType":84},{},[],{"data":331,"content":332,"nodeType":85},{},[333],{"data":334,"marks":335,"value":336,"nodeType":84},{},[],"Quels sont les impacts fiscaux du compte 6242 ?",{"data":338,"content":339,"nodeType":158},{},[340,355,370,385],{"data":341,"content":342,"nodeType":117},{},[343],{"data":344,"content":345,"nodeType":103},{},[346,351],{"data":347,"marks":348,"value":350,"nodeType":84},{},[349],{"type":97},"Déductibilité fiscale : ",{"data":352,"marks":353,"value":354,"nodeType":84},{},[],"Les frais engagés et enregistrés au 6242 sont généralement déductibles du résultat fiscal, réduisant ainsi l’impôt sur les bénéfices.",{"data":356,"content":357,"nodeType":117},{},[358],{"data":359,"content":360,"nodeType":103},{},[361,366],{"data":362,"marks":363,"value":365,"nodeType":84},{},[364],{"type":97},"Justification des dépenses : ",{"data":367,"marks":368,"value":369,"nodeType":84},{},[],"Pour être déductibles, les frais doivent être documentés et justifiés (factures, bons de transport…).",{"data":371,"content":372,"nodeType":117},{},[373],{"data":374,"content":375,"nodeType":103},{},[376,381],{"data":377,"marks":378,"value":380,"nodeType":84},{},[379],{"type":97},"TVA : ",{"data":382,"marks":383,"value":384,"nodeType":84},{},[],"La TVA sur ces frais est en principe récupérable, sous réserve qu’ils soient liés à l’activité taxable et correctement justifiés.",{"data":386,"content":387,"nodeType":117},{},[388],{"data":389,"content":390,"nodeType":103},{},[391,395],{"data":392,"marks":393,"value":285,"nodeType":84},{},[394],{"type":97},{"data":396,"marks":397,"value":398,"nodeType":84},{},[],"Les frais de transport à l’export peuvent bénéficier d’exonérations de TVA si inclus dans la base d’une opération exonérée.\n",{"data":400,"content":401,"nodeType":103},{},[402],{"data":403,"marks":404,"value":202,"nodeType":84},{},[],"document","compte-6242-transports-sur-ventes",false,[409],{"metadata":410,"sys":413,"fields":424},{"tags":411,"concepts":412},[],[],{"space":414,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":419,"publishedVersion":23,"revision":63,"contentType":421,"locale":29},{"sys":415},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":420},{"id":21,"type":12,"linkType":22},{"sys":422},{"type":12,"linkType":27,"id":423},"category",{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":428,"metaTitle":430,"metaDescription":431,"mainTitle":432,"subtitle":449,"heroImage":450,"ctaButton":472,"ctaLink":473},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[429],"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":433,"content":434,"nodeType":405},{},[435,443],{"data":436,"content":437,"nodeType":442},{},[438],{"data":439,"marks":440,"value":441,"nodeType":84},{},[],"Plan comptable général","heading-1",{"data":444,"content":445,"nodeType":103},{},[446],{"data":447,"marks":448,"value":202,"nodeType":84},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":451,"sys":454,"fields":461},{"tags":452,"concepts":453},[],[],{"space":455,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":459,"publishedVersion":63,"revision":45,"locale":29},{"sys":456},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":460},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":463},"Facturation",{"url":464,"details":465,"fileName":470,"contentType":471},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":466,"image":467},246703,{"width":468,"height":469},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[475,524,573,622,671,720,769,818,867,916,965,1014,1063,1112,1161,1210,1259,1308,1357,1406,1455,1504,1553,1602,1651,1700,1749,1798,1847,1896,1945,1994,2043,2092,2141,2190,2239,2288,2337,2386,2435,2484,2533,2582,2631,2680,2729,2778,2827,2876,2925,2974,3023,3072,3121,3170,3219,3268,3317,3366,3415,3464,3513,3562,3611,3660,3709,3758,3807,3856,3905,3954,4003,4052,4101,4150,4199,4248,4297,4346,4395,4444,4493,4542,4591,4640,4689,4738,4787,4836,4885,4934,4983,5032,5081,5130,5179,5228,5277,5326,5375,5424,5473,5522,5572,5622,5671,5720,5769,5818,5867,5916,5965,6014,6063,6112,6161,6210,6259,6308,6357,6406,6455,6504,6553,6602,6651,6701,6750,6799,6848,6897,6946,6995,7044,7093,7142,7191,7240,7289,7338,7387,7436,7485,7534,7583,7632,7681,7730,7779,7828,7877,7926,7975,8024,8073,8122,8172,8221,8270,8319,8367,8416,8465,8514,8563,8612,8661,8710,8759,8808,8857,8906,8955,9004,9053,9102,9151,9200,9249,9298,9347,9396,9445,9494,9543,9592,9641,9690,9739,9788,9837,9887,9936,9985,10034,10083,10132,10181,10230,10279,10328,10377,10426,10475,10524,10573,10622,10671,10720,10769,10818,10867,10916,10965,11014,11063,11112,11161,11210,11259,11308,11358,11408,11457,11506,11555,11604,11653,11702,11751,11800,11849,11898,11947,11996,12045,12094,12143,12192,12241,12290,12339,12388,12437,12486,12535,12584,12633,12682,12731,12780,12829,12878,12927,12976,13025,13074,13123,13172,13221,13270,13319,13368,13417,13466,13515,13564,13613,13662,13711,13760,13809,13858,13907,13956,14005,14054,14103,14152,14201,14250,14299,14348,14397,14446,14496,14545,14594,14643,14692,14741,14790,14839,14888,14937,14986,15035,15084,15133,15182,15231,15280,15329,15378,15427,15476,15525,15574,15624,15673,15722,15771,15820,15869,15918,15967,16016,16065,16114,16163,16212,16261,16310,16359,16408,16457,16506,16555,16604,16653,16702,16751,16800,16849,16899,16948,16997,17046,17095,17144,17193,17242,17291,17340,17389,17438,17487,17536,17585,17634,17683,17732,17781,17830,17879,17928,17977,18026,18075,18124,18173,18221,18270,18319,18368,18417,18466,18515,18564,18613,18662,18711,18760,18810,18859,18908,18957,19006,19055,19104,19153,19202,19251,19300,19349,19398,19447,19496,19546,19595,19644,19693,19742,19791,19840,19889,19939,19988,20037,20086,20135,20184,20233,20282,20331,20380,20429,20478,20527,20577,20625,20674,20723,20772,20821,20870,20919,20968,21016,21065,21114,21164,21213,21262,21311,21360,21409,21458,21503,21552,21601,21650,21699,21748,21797,21846,21896,21945,21994,22043,22093,22142,22191,22240,22289,22338,22388,22437,22486,22535,22584,22633,22682,22731,22780,22829,22878,22927,22976,23025,23074,23123,23172,23221,23270,23319,23368,23417,23466,23515,23564,23613,23662,23711,23759,23808,23857,23906,23955,24004,24053,24102,24151,24200,24249,24298,24347,24396,24445,24494,24543,24592,24641,24690,24739,24788,24837,24886,24935,24984,25033,25082,25131,25180,25229,25278,25327,25376,25425,25474,25523,25572,25621,25670,25719,25769,25818,25867,25916,25965,26014,26063,26112,26161,26210,26259,26308,26357,26406,26455,26504,26553,26603,26652,26700,26749,26798,26847,26896,26945,26994,27043,27092,27141,27190,27239,27288,27337,27386,27435,27484,27533,27582,27631],{"sys":476,"fields":479},{"id":477,"createdAt":478},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":480,"slug":481,"articleIntro":480,"category":482},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[483],{"metadata":484,"sys":487,"fields":494},{"tags":485,"concepts":486},[],[],{"space":488,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":490,"publishedVersion":23,"revision":63,"contentType":492,"locale":29},{"sys":489},{"type":12,"linkType":13,"id":14},{"sys":491},{"id":21,"type":12,"linkType":22},{"sys":493},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":495,"metaTitle":430,"metaDescription":431,"mainTitle":496,"subtitle":449,"heroImage":511,"ctaButton":472,"ctaLink":473},[429],{"data":497,"content":498,"nodeType":405},{},[499,505],{"data":500,"content":501,"nodeType":442},{},[502],{"data":503,"marks":504,"value":441,"nodeType":84},{},[],{"data":506,"content":507,"nodeType":103},{},[508],{"data":509,"marks":510,"value":202,"nodeType":84},{},[],{"metadata":512,"sys":515,"fields":520},{"tags":513,"concepts":514},[],[],{"space":516,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":518,"publishedVersion":63,"revision":45,"locale":29},{"sys":517},{"type":12,"linkType":13,"id":14},{"sys":519},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":521},{"url":464,"details":522,"fileName":470,"contentType":471},{"size":466,"image":523},{"width":468,"height":469},{"sys":525,"fields":528},{"id":526,"createdAt":527},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":529,"slug":530,"articleIntro":-1,"category":531},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[532],{"metadata":533,"sys":536,"fields":543},{"tags":534,"concepts":535},[],[],{"space":537,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":539,"publishedVersion":23,"revision":63,"contentType":541,"locale":29},{"sys":538},{"type":12,"linkType":13,"id":14},{"sys":540},{"id":21,"type":12,"linkType":22},{"sys":542},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":544,"metaTitle":430,"metaDescription":431,"mainTitle":545,"subtitle":449,"heroImage":560,"ctaButton":472,"ctaLink":473},[429],{"data":546,"content":547,"nodeType":405},{},[548,554],{"data":549,"content":550,"nodeType":442},{},[551],{"data":552,"marks":553,"value":441,"nodeType":84},{},[],{"data":555,"content":556,"nodeType":103},{},[557],{"data":558,"marks":559,"value":202,"nodeType":84},{},[],{"metadata":561,"sys":564,"fields":569},{"tags":562,"concepts":563},[],[],{"space":565,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":567,"publishedVersion":63,"revision":45,"locale":29},{"sys":566},{"type":12,"linkType":13,"id":14},{"sys":568},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":570},{"url":464,"details":571,"fileName":470,"contentType":471},{"size":466,"image":572},{"width":468,"height":469},{"sys":574,"fields":577},{"id":575,"createdAt":576},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":578,"slug":579,"articleIntro":578,"category":580},"613 - Locations","compte-613-locations",[581],{"metadata":582,"sys":585,"fields":592},{"tags":583,"concepts":584},[],[],{"space":586,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":588,"publishedVersion":23,"revision":63,"contentType":590,"locale":29},{"sys":587},{"type":12,"linkType":13,"id":14},{"sys":589},{"id":21,"type":12,"linkType":22},{"sys":591},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":593,"metaTitle":430,"metaDescription":431,"mainTitle":594,"subtitle":449,"heroImage":609,"ctaButton":472,"ctaLink":473},[429],{"data":595,"content":596,"nodeType":405},{},[597,603],{"data":598,"content":599,"nodeType":442},{},[600],{"data":601,"marks":602,"value":441,"nodeType":84},{},[],{"data":604,"content":605,"nodeType":103},{},[606],{"data":607,"marks":608,"value":202,"nodeType":84},{},[],{"metadata":610,"sys":613,"fields":618},{"tags":611,"concepts":612},[],[],{"space":614,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":616,"publishedVersion":63,"revision":45,"locale":29},{"sys":615},{"type":12,"linkType":13,"id":14},{"sys":617},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":619},{"url":464,"details":620,"fileName":470,"contentType":471},{"size":466,"image":621},{"width":468,"height":469},{"sys":623,"fields":626},{"id":624,"createdAt":625},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":627,"slug":628,"articleIntro":627,"category":629},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[630],{"metadata":631,"sys":634,"fields":641},{"tags":632,"concepts":633},[],[],{"space":635,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":637,"publishedVersion":23,"revision":63,"contentType":639,"locale":29},{"sys":636},{"type":12,"linkType":13,"id":14},{"sys":638},{"id":21,"type":12,"linkType":22},{"sys":640},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":642,"metaTitle":430,"metaDescription":431,"mainTitle":643,"subtitle":449,"heroImage":658,"ctaButton":472,"ctaLink":473},[429],{"data":644,"content":645,"nodeType":405},{},[646,652],{"data":647,"content":648,"nodeType":442},{},[649],{"data":650,"marks":651,"value":441,"nodeType":84},{},[],{"data":653,"content":654,"nodeType":103},{},[655],{"data":656,"marks":657,"value":202,"nodeType":84},{},[],{"metadata":659,"sys":662,"fields":667},{"tags":660,"concepts":661},[],[],{"space":663,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":665,"publishedVersion":63,"revision":45,"locale":29},{"sys":664},{"type":12,"linkType":13,"id":14},{"sys":666},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":668},{"url":464,"details":669,"fileName":470,"contentType":471},{"size":466,"image":670},{"width":468,"height":469},{"sys":672,"fields":675},{"id":673,"createdAt":674},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":676,"slug":677,"articleIntro":676,"category":678},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[679],{"metadata":680,"sys":683,"fields":690},{"tags":681,"concepts":682},[],[],{"space":684,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":686,"publishedVersion":23,"revision":63,"contentType":688,"locale":29},{"sys":685},{"type":12,"linkType":13,"id":14},{"sys":687},{"id":21,"type":12,"linkType":22},{"sys":689},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":691,"metaTitle":430,"metaDescription":431,"mainTitle":692,"subtitle":449,"heroImage":707,"ctaButton":472,"ctaLink":473},[429],{"data":693,"content":694,"nodeType":405},{},[695,701],{"data":696,"content":697,"nodeType":442},{},[698],{"data":699,"marks":700,"value":441,"nodeType":84},{},[],{"data":702,"content":703,"nodeType":103},{},[704],{"data":705,"marks":706,"value":202,"nodeType":84},{},[],{"metadata":708,"sys":711,"fields":716},{"tags":709,"concepts":710},[],[],{"space":712,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":714,"publishedVersion":63,"revision":45,"locale":29},{"sys":713},{"type":12,"linkType":13,"id":14},{"sys":715},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":717},{"url":464,"details":718,"fileName":470,"contentType":471},{"size":466,"image":719},{"width":468,"height":469},{"sys":721,"fields":724},{"id":722,"createdAt":723},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":725,"slug":726,"articleIntro":-1,"category":727},"Compte 411 - Clients","compte-411-clients",[728],{"metadata":729,"sys":732,"fields":739},{"tags":730,"concepts":731},[],[],{"space":733,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":735,"publishedVersion":23,"revision":63,"contentType":737,"locale":29},{"sys":734},{"type":12,"linkType":13,"id":14},{"sys":736},{"id":21,"type":12,"linkType":22},{"sys":738},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":740,"metaTitle":430,"metaDescription":431,"mainTitle":741,"subtitle":449,"heroImage":756,"ctaButton":472,"ctaLink":473},[429],{"data":742,"content":743,"nodeType":405},{},[744,750],{"data":745,"content":746,"nodeType":442},{},[747],{"data":748,"marks":749,"value":441,"nodeType":84},{},[],{"data":751,"content":752,"nodeType":103},{},[753],{"data":754,"marks":755,"value":202,"nodeType":84},{},[],{"metadata":757,"sys":760,"fields":765},{"tags":758,"concepts":759},[],[],{"space":761,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":763,"publishedVersion":63,"revision":45,"locale":29},{"sys":762},{"type":12,"linkType":13,"id":14},{"sys":764},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":766},{"url":464,"details":767,"fileName":470,"contentType":471},{"size":466,"image":768},{"width":468,"height":469},{"sys":770,"fields":773},{"id":771,"createdAt":772},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":774,"slug":775,"articleIntro":774,"category":776},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[777],{"metadata":778,"sys":781,"fields":788},{"tags":779,"concepts":780},[],[],{"space":782,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":784,"publishedVersion":23,"revision":63,"contentType":786,"locale":29},{"sys":783},{"type":12,"linkType":13,"id":14},{"sys":785},{"id":21,"type":12,"linkType":22},{"sys":787},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":789,"metaTitle":430,"metaDescription":431,"mainTitle":790,"subtitle":449,"heroImage":805,"ctaButton":472,"ctaLink":473},[429],{"data":791,"content":792,"nodeType":405},{},[793,799],{"data":794,"content":795,"nodeType":442},{},[796],{"data":797,"marks":798,"value":441,"nodeType":84},{},[],{"data":800,"content":801,"nodeType":103},{},[802],{"data":803,"marks":804,"value":202,"nodeType":84},{},[],{"metadata":806,"sys":809,"fields":814},{"tags":807,"concepts":808},[],[],{"space":810,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":812,"publishedVersion":63,"revision":45,"locale":29},{"sys":811},{"type":12,"linkType":13,"id":14},{"sys":813},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":815},{"url":464,"details":816,"fileName":470,"contentType":471},{"size":466,"image":817},{"width":468,"height":469},{"sys":819,"fields":822},{"id":820,"createdAt":821},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":823,"slug":824,"articleIntro":-1,"category":825},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[826],{"metadata":827,"sys":830,"fields":837},{"tags":828,"concepts":829},[],[],{"space":831,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":833,"publishedVersion":23,"revision":63,"contentType":835,"locale":29},{"sys":832},{"type":12,"linkType":13,"id":14},{"sys":834},{"id":21,"type":12,"linkType":22},{"sys":836},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":838,"metaTitle":430,"metaDescription":431,"mainTitle":839,"subtitle":449,"heroImage":854,"ctaButton":472,"ctaLink":473},[429],{"data":840,"content":841,"nodeType":405},{},[842,848],{"data":843,"content":844,"nodeType":442},{},[845],{"data":846,"marks":847,"value":441,"nodeType":84},{},[],{"data":849,"content":850,"nodeType":103},{},[851],{"data":852,"marks":853,"value":202,"nodeType":84},{},[],{"metadata":855,"sys":858,"fields":863},{"tags":856,"concepts":857},[],[],{"space":859,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":861,"publishedVersion":63,"revision":45,"locale":29},{"sys":860},{"type":12,"linkType":13,"id":14},{"sys":862},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":864},{"url":464,"details":865,"fileName":470,"contentType":471},{"size":466,"image":866},{"width":468,"height":469},{"sys":868,"fields":871},{"id":869,"createdAt":870},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":872,"slug":873,"articleIntro":872,"category":874},"475 - Comptes d'attente","compte-475-comptes-d-attente",[875],{"metadata":876,"sys":879,"fields":886},{"tags":877,"concepts":878},[],[],{"space":880,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":882,"publishedVersion":23,"revision":63,"contentType":884,"locale":29},{"sys":881},{"type":12,"linkType":13,"id":14},{"sys":883},{"id":21,"type":12,"linkType":22},{"sys":885},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":887,"metaTitle":430,"metaDescription":431,"mainTitle":888,"subtitle":449,"heroImage":903,"ctaButton":472,"ctaLink":473},[429],{"data":889,"content":890,"nodeType":405},{},[891,897],{"data":892,"content":893,"nodeType":442},{},[894],{"data":895,"marks":896,"value":441,"nodeType":84},{},[],{"data":898,"content":899,"nodeType":103},{},[900],{"data":901,"marks":902,"value":202,"nodeType":84},{},[],{"metadata":904,"sys":907,"fields":912},{"tags":905,"concepts":906},[],[],{"space":908,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":910,"publishedVersion":63,"revision":45,"locale":29},{"sys":909},{"type":12,"linkType":13,"id":14},{"sys":911},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":913},{"url":464,"details":914,"fileName":470,"contentType":471},{"size":466,"image":915},{"width":468,"height":469},{"sys":917,"fields":920},{"id":918,"createdAt":919},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":921,"slug":922,"articleIntro":921,"category":923},"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",[924],{"metadata":925,"sys":928,"fields":935},{"tags":926,"concepts":927},[],[],{"space":929,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":931,"publishedVersion":23,"revision":63,"contentType":933,"locale":29},{"sys":930},{"type":12,"linkType":13,"id":14},{"sys":932},{"id":21,"type":12,"linkType":22},{"sys":934},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":936,"metaTitle":430,"metaDescription":431,"mainTitle":937,"subtitle":449,"heroImage":952,"ctaButton":472,"ctaLink":473},[429],{"data":938,"content":939,"nodeType":405},{},[940,946],{"data":941,"content":942,"nodeType":442},{},[943],{"data":944,"marks":945,"value":441,"nodeType":84},{},[],{"data":947,"content":948,"nodeType":103},{},[949],{"data":950,"marks":951,"value":202,"nodeType":84},{},[],{"metadata":953,"sys":956,"fields":961},{"tags":954,"concepts":955},[],[],{"space":957,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":959,"publishedVersion":63,"revision":45,"locale":29},{"sys":958},{"type":12,"linkType":13,"id":14},{"sys":960},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":962},{"url":464,"details":963,"fileName":470,"contentType":471},{"size":466,"image":964},{"width":468,"height":469},{"sys":966,"fields":969},{"id":967,"createdAt":968},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":970,"slug":971,"articleIntro":-1,"category":972},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[973],{"metadata":974,"sys":977,"fields":984},{"tags":975,"concepts":976},[],[],{"space":978,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":980,"publishedVersion":23,"revision":63,"contentType":982,"locale":29},{"sys":979},{"type":12,"linkType":13,"id":14},{"sys":981},{"id":21,"type":12,"linkType":22},{"sys":983},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":985,"metaTitle":430,"metaDescription":431,"mainTitle":986,"subtitle":449,"heroImage":1001,"ctaButton":472,"ctaLink":473},[429],{"data":987,"content":988,"nodeType":405},{},[989,995],{"data":990,"content":991,"nodeType":442},{},[992],{"data":993,"marks":994,"value":441,"nodeType":84},{},[],{"data":996,"content":997,"nodeType":103},{},[998],{"data":999,"marks":1000,"value":202,"nodeType":84},{},[],{"metadata":1002,"sys":1005,"fields":1010},{"tags":1003,"concepts":1004},[],[],{"space":1006,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1008,"publishedVersion":63,"revision":45,"locale":29},{"sys":1007},{"type":12,"linkType":13,"id":14},{"sys":1009},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1011},{"url":464,"details":1012,"fileName":470,"contentType":471},{"size":466,"image":1013},{"width":468,"height":469},{"sys":1015,"fields":1018},{"id":1016,"createdAt":1017},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":1019,"slug":1020,"articleIntro":-1,"category":1021},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[1022],{"metadata":1023,"sys":1026,"fields":1033},{"tags":1024,"concepts":1025},[],[],{"space":1027,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1029,"publishedVersion":23,"revision":63,"contentType":1031,"locale":29},{"sys":1028},{"type":12,"linkType":13,"id":14},{"sys":1030},{"id":21,"type":12,"linkType":22},{"sys":1032},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1034,"metaTitle":430,"metaDescription":431,"mainTitle":1035,"subtitle":449,"heroImage":1050,"ctaButton":472,"ctaLink":473},[429],{"data":1036,"content":1037,"nodeType":405},{},[1038,1044],{"data":1039,"content":1040,"nodeType":442},{},[1041],{"data":1042,"marks":1043,"value":441,"nodeType":84},{},[],{"data":1045,"content":1046,"nodeType":103},{},[1047],{"data":1048,"marks":1049,"value":202,"nodeType":84},{},[],{"metadata":1051,"sys":1054,"fields":1059},{"tags":1052,"concepts":1053},[],[],{"space":1055,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1057,"publishedVersion":63,"revision":45,"locale":29},{"sys":1056},{"type":12,"linkType":13,"id":14},{"sys":1058},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1060},{"url":464,"details":1061,"fileName":470,"contentType":471},{"size":466,"image":1062},{"width":468,"height":469},{"sys":1064,"fields":1067},{"id":1065,"createdAt":1066},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":1068,"slug":1069,"articleIntro":1068,"category":1070},"206 - Droit au bail","compte-206-droit-au-bail",[1071],{"metadata":1072,"sys":1075,"fields":1082},{"tags":1073,"concepts":1074},[],[],{"space":1076,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1078,"publishedVersion":23,"revision":63,"contentType":1080,"locale":29},{"sys":1077},{"type":12,"linkType":13,"id":14},{"sys":1079},{"id":21,"type":12,"linkType":22},{"sys":1081},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1083,"metaTitle":430,"metaDescription":431,"mainTitle":1084,"subtitle":449,"heroImage":1099,"ctaButton":472,"ctaLink":473},[429],{"data":1085,"content":1086,"nodeType":405},{},[1087,1093],{"data":1088,"content":1089,"nodeType":442},{},[1090],{"data":1091,"marks":1092,"value":441,"nodeType":84},{},[],{"data":1094,"content":1095,"nodeType":103},{},[1096],{"data":1097,"marks":1098,"value":202,"nodeType":84},{},[],{"metadata":1100,"sys":1103,"fields":1108},{"tags":1101,"concepts":1102},[],[],{"space":1104,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1106,"publishedVersion":63,"revision":45,"locale":29},{"sys":1105},{"type":12,"linkType":13,"id":14},{"sys":1107},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1109},{"url":464,"details":1110,"fileName":470,"contentType":471},{"size":466,"image":1111},{"width":468,"height":469},{"sys":1113,"fields":1116},{"id":1114,"createdAt":1115},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":1117,"slug":1118,"articleIntro":1117,"category":1119},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[1120],{"metadata":1121,"sys":1124,"fields":1131},{"tags":1122,"concepts":1123},[],[],{"space":1125,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1127,"publishedVersion":23,"revision":63,"contentType":1129,"locale":29},{"sys":1126},{"type":12,"linkType":13,"id":14},{"sys":1128},{"id":21,"type":12,"linkType":22},{"sys":1130},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1132,"metaTitle":430,"metaDescription":431,"mainTitle":1133,"subtitle":449,"heroImage":1148,"ctaButton":472,"ctaLink":473},[429],{"data":1134,"content":1135,"nodeType":405},{},[1136,1142],{"data":1137,"content":1138,"nodeType":442},{},[1139],{"data":1140,"marks":1141,"value":441,"nodeType":84},{},[],{"data":1143,"content":1144,"nodeType":103},{},[1145],{"data":1146,"marks":1147,"value":202,"nodeType":84},{},[],{"metadata":1149,"sys":1152,"fields":1157},{"tags":1150,"concepts":1151},[],[],{"space":1153,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1155,"publishedVersion":63,"revision":45,"locale":29},{"sys":1154},{"type":12,"linkType":13,"id":14},{"sys":1156},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1158},{"url":464,"details":1159,"fileName":470,"contentType":471},{"size":466,"image":1160},{"width":468,"height":469},{"sys":1162,"fields":1165},{"id":1163,"createdAt":1164},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":1166,"slug":1167,"articleIntro":1166,"category":1168},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[1169],{"metadata":1170,"sys":1173,"fields":1180},{"tags":1171,"concepts":1172},[],[],{"space":1174,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1176,"publishedVersion":23,"revision":63,"contentType":1178,"locale":29},{"sys":1175},{"type":12,"linkType":13,"id":14},{"sys":1177},{"id":21,"type":12,"linkType":22},{"sys":1179},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1181,"metaTitle":430,"metaDescription":431,"mainTitle":1182,"subtitle":449,"heroImage":1197,"ctaButton":472,"ctaLink":473},[429],{"data":1183,"content":1184,"nodeType":405},{},[1185,1191],{"data":1186,"content":1187,"nodeType":442},{},[1188],{"data":1189,"marks":1190,"value":441,"nodeType":84},{},[],{"data":1192,"content":1193,"nodeType":103},{},[1194],{"data":1195,"marks":1196,"value":202,"nodeType":84},{},[],{"metadata":1198,"sys":1201,"fields":1206},{"tags":1199,"concepts":1200},[],[],{"space":1202,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1204,"publishedVersion":63,"revision":45,"locale":29},{"sys":1203},{"type":12,"linkType":13,"id":14},{"sys":1205},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1207},{"url":464,"details":1208,"fileName":470,"contentType":471},{"size":466,"image":1209},{"width":468,"height":469},{"sys":1211,"fields":1214},{"id":1212,"createdAt":1213},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":1215,"slug":1216,"articleIntro":-1,"category":1217},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[1218],{"metadata":1219,"sys":1222,"fields":1229},{"tags":1220,"concepts":1221},[],[],{"space":1223,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1225,"publishedVersion":23,"revision":63,"contentType":1227,"locale":29},{"sys":1224},{"type":12,"linkType":13,"id":14},{"sys":1226},{"id":21,"type":12,"linkType":22},{"sys":1228},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1230,"metaTitle":430,"metaDescription":431,"mainTitle":1231,"subtitle":449,"heroImage":1246,"ctaButton":472,"ctaLink":473},[429],{"data":1232,"content":1233,"nodeType":405},{},[1234,1240],{"data":1235,"content":1236,"nodeType":442},{},[1237],{"data":1238,"marks":1239,"value":441,"nodeType":84},{},[],{"data":1241,"content":1242,"nodeType":103},{},[1243],{"data":1244,"marks":1245,"value":202,"nodeType":84},{},[],{"metadata":1247,"sys":1250,"fields":1255},{"tags":1248,"concepts":1249},[],[],{"space":1251,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1253,"publishedVersion":63,"revision":45,"locale":29},{"sys":1252},{"type":12,"linkType":13,"id":14},{"sys":1254},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1256},{"url":464,"details":1257,"fileName":470,"contentType":471},{"size":466,"image":1258},{"width":468,"height":469},{"sys":1260,"fields":1263},{"id":1261,"createdAt":1262},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":1264,"slug":1265,"articleIntro":1264,"category":1266},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[1267],{"metadata":1268,"sys":1271,"fields":1278},{"tags":1269,"concepts":1270},[],[],{"space":1272,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1274,"publishedVersion":23,"revision":63,"contentType":1276,"locale":29},{"sys":1273},{"type":12,"linkType":13,"id":14},{"sys":1275},{"id":21,"type":12,"linkType":22},{"sys":1277},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1279,"metaTitle":430,"metaDescription":431,"mainTitle":1280,"subtitle":449,"heroImage":1295,"ctaButton":472,"ctaLink":473},[429],{"data":1281,"content":1282,"nodeType":405},{},[1283,1289],{"data":1284,"content":1285,"nodeType":442},{},[1286],{"data":1287,"marks":1288,"value":441,"nodeType":84},{},[],{"data":1290,"content":1291,"nodeType":103},{},[1292],{"data":1293,"marks":1294,"value":202,"nodeType":84},{},[],{"metadata":1296,"sys":1299,"fields":1304},{"tags":1297,"concepts":1298},[],[],{"space":1300,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1302,"publishedVersion":63,"revision":45,"locale":29},{"sys":1301},{"type":12,"linkType":13,"id":14},{"sys":1303},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1305},{"url":464,"details":1306,"fileName":470,"contentType":471},{"size":466,"image":1307},{"width":468,"height":469},{"sys":1309,"fields":1312},{"id":1310,"createdAt":1311},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":1313,"slug":1314,"articleIntro":1313,"category":1315},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[1316],{"metadata":1317,"sys":1320,"fields":1327},{"tags":1318,"concepts":1319},[],[],{"space":1321,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1323,"publishedVersion":23,"revision":63,"contentType":1325,"locale":29},{"sys":1322},{"type":12,"linkType":13,"id":14},{"sys":1324},{"id":21,"type":12,"linkType":22},{"sys":1326},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1328,"metaTitle":430,"metaDescription":431,"mainTitle":1329,"subtitle":449,"heroImage":1344,"ctaButton":472,"ctaLink":473},[429],{"data":1330,"content":1331,"nodeType":405},{},[1332,1338],{"data":1333,"content":1334,"nodeType":442},{},[1335],{"data":1336,"marks":1337,"value":441,"nodeType":84},{},[],{"data":1339,"content":1340,"nodeType":103},{},[1341],{"data":1342,"marks":1343,"value":202,"nodeType":84},{},[],{"metadata":1345,"sys":1348,"fields":1353},{"tags":1346,"concepts":1347},[],[],{"space":1349,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1351,"publishedVersion":63,"revision":45,"locale":29},{"sys":1350},{"type":12,"linkType":13,"id":14},{"sys":1352},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1354},{"url":464,"details":1355,"fileName":470,"contentType":471},{"size":466,"image":1356},{"width":468,"height":469},{"sys":1358,"fields":1361},{"id":1359,"createdAt":1360},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":1362,"slug":1363,"articleIntro":1362,"category":1364},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[1365],{"metadata":1366,"sys":1369,"fields":1376},{"tags":1367,"concepts":1368},[],[],{"space":1370,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1372,"publishedVersion":23,"revision":63,"contentType":1374,"locale":29},{"sys":1371},{"type":12,"linkType":13,"id":14},{"sys":1373},{"id":21,"type":12,"linkType":22},{"sys":1375},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1377,"metaTitle":430,"metaDescription":431,"mainTitle":1378,"subtitle":449,"heroImage":1393,"ctaButton":472,"ctaLink":473},[429],{"data":1379,"content":1380,"nodeType":405},{},[1381,1387],{"data":1382,"content":1383,"nodeType":442},{},[1384],{"data":1385,"marks":1386,"value":441,"nodeType":84},{},[],{"data":1388,"content":1389,"nodeType":103},{},[1390],{"data":1391,"marks":1392,"value":202,"nodeType":84},{},[],{"metadata":1394,"sys":1397,"fields":1402},{"tags":1395,"concepts":1396},[],[],{"space":1398,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1400,"publishedVersion":63,"revision":45,"locale":29},{"sys":1399},{"type":12,"linkType":13,"id":14},{"sys":1401},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1403},{"url":464,"details":1404,"fileName":470,"contentType":471},{"size":466,"image":1405},{"width":468,"height":469},{"sys":1407,"fields":1410},{"id":1408,"createdAt":1409},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":1411,"slug":1412,"articleIntro":1411,"category":1413},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[1414],{"metadata":1415,"sys":1418,"fields":1425},{"tags":1416,"concepts":1417},[],[],{"space":1419,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1421,"publishedVersion":23,"revision":63,"contentType":1423,"locale":29},{"sys":1420},{"type":12,"linkType":13,"id":14},{"sys":1422},{"id":21,"type":12,"linkType":22},{"sys":1424},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1426,"metaTitle":430,"metaDescription":431,"mainTitle":1427,"subtitle":449,"heroImage":1442,"ctaButton":472,"ctaLink":473},[429],{"data":1428,"content":1429,"nodeType":405},{},[1430,1436],{"data":1431,"content":1432,"nodeType":442},{},[1433],{"data":1434,"marks":1435,"value":441,"nodeType":84},{},[],{"data":1437,"content":1438,"nodeType":103},{},[1439],{"data":1440,"marks":1441,"value":202,"nodeType":84},{},[],{"metadata":1443,"sys":1446,"fields":1451},{"tags":1444,"concepts":1445},[],[],{"space":1447,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1449,"publishedVersion":63,"revision":45,"locale":29},{"sys":1448},{"type":12,"linkType":13,"id":14},{"sys":1450},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1452},{"url":464,"details":1453,"fileName":470,"contentType":471},{"size":466,"image":1454},{"width":468,"height":469},{"sys":1456,"fields":1459},{"id":1457,"createdAt":1458},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":1460,"slug":1461,"articleIntro":1460,"category":1462},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[1463],{"metadata":1464,"sys":1467,"fields":1474},{"tags":1465,"concepts":1466},[],[],{"space":1468,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1470,"publishedVersion":23,"revision":63,"contentType":1472,"locale":29},{"sys":1469},{"type":12,"linkType":13,"id":14},{"sys":1471},{"id":21,"type":12,"linkType":22},{"sys":1473},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1475,"metaTitle":430,"metaDescription":431,"mainTitle":1476,"subtitle":449,"heroImage":1491,"ctaButton":472,"ctaLink":473},[429],{"data":1477,"content":1478,"nodeType":405},{},[1479,1485],{"data":1480,"content":1481,"nodeType":442},{},[1482],{"data":1483,"marks":1484,"value":441,"nodeType":84},{},[],{"data":1486,"content":1487,"nodeType":103},{},[1488],{"data":1489,"marks":1490,"value":202,"nodeType":84},{},[],{"metadata":1492,"sys":1495,"fields":1500},{"tags":1493,"concepts":1494},[],[],{"space":1496,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1498,"publishedVersion":63,"revision":45,"locale":29},{"sys":1497},{"type":12,"linkType":13,"id":14},{"sys":1499},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1501},{"url":464,"details":1502,"fileName":470,"contentType":471},{"size":466,"image":1503},{"width":468,"height":469},{"sys":1505,"fields":1508},{"id":1506,"createdAt":1507},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":1509,"slug":1510,"articleIntro":-1,"category":1511},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[1512],{"metadata":1513,"sys":1516,"fields":1523},{"tags":1514,"concepts":1515},[],[],{"space":1517,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1519,"publishedVersion":23,"revision":63,"contentType":1521,"locale":29},{"sys":1518},{"type":12,"linkType":13,"id":14},{"sys":1520},{"id":21,"type":12,"linkType":22},{"sys":1522},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1524,"metaTitle":430,"metaDescription":431,"mainTitle":1525,"subtitle":449,"heroImage":1540,"ctaButton":472,"ctaLink":473},[429],{"data":1526,"content":1527,"nodeType":405},{},[1528,1534],{"data":1529,"content":1530,"nodeType":442},{},[1531],{"data":1532,"marks":1533,"value":441,"nodeType":84},{},[],{"data":1535,"content":1536,"nodeType":103},{},[1537],{"data":1538,"marks":1539,"value":202,"nodeType":84},{},[],{"metadata":1541,"sys":1544,"fields":1549},{"tags":1542,"concepts":1543},[],[],{"space":1545,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1547,"publishedVersion":63,"revision":45,"locale":29},{"sys":1546},{"type":12,"linkType":13,"id":14},{"sys":1548},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1550},{"url":464,"details":1551,"fileName":470,"contentType":471},{"size":466,"image":1552},{"width":468,"height":469},{"sys":1554,"fields":1557},{"id":1555,"createdAt":1556},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":1558,"slug":1559,"articleIntro":1558,"category":1560},"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",[1561],{"metadata":1562,"sys":1565,"fields":1572},{"tags":1563,"concepts":1564},[],[],{"space":1566,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1568,"publishedVersion":23,"revision":63,"contentType":1570,"locale":29},{"sys":1567},{"type":12,"linkType":13,"id":14},{"sys":1569},{"id":21,"type":12,"linkType":22},{"sys":1571},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1573,"metaTitle":430,"metaDescription":431,"mainTitle":1574,"subtitle":449,"heroImage":1589,"ctaButton":472,"ctaLink":473},[429],{"data":1575,"content":1576,"nodeType":405},{},[1577,1583],{"data":1578,"content":1579,"nodeType":442},{},[1580],{"data":1581,"marks":1582,"value":441,"nodeType":84},{},[],{"data":1584,"content":1585,"nodeType":103},{},[1586],{"data":1587,"marks":1588,"value":202,"nodeType":84},{},[],{"metadata":1590,"sys":1593,"fields":1598},{"tags":1591,"concepts":1592},[],[],{"space":1594,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1596,"publishedVersion":63,"revision":45,"locale":29},{"sys":1595},{"type":12,"linkType":13,"id":14},{"sys":1597},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1599},{"url":464,"details":1600,"fileName":470,"contentType":471},{"size":466,"image":1601},{"width":468,"height":469},{"sys":1603,"fields":1606},{"id":1604,"createdAt":1605},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":1607,"slug":1608,"articleIntro":1607,"category":1609},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[1610],{"metadata":1611,"sys":1614,"fields":1621},{"tags":1612,"concepts":1613},[],[],{"space":1615,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1617,"publishedVersion":23,"revision":63,"contentType":1619,"locale":29},{"sys":1616},{"type":12,"linkType":13,"id":14},{"sys":1618},{"id":21,"type":12,"linkType":22},{"sys":1620},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1622,"metaTitle":430,"metaDescription":431,"mainTitle":1623,"subtitle":449,"heroImage":1638,"ctaButton":472,"ctaLink":473},[429],{"data":1624,"content":1625,"nodeType":405},{},[1626,1632],{"data":1627,"content":1628,"nodeType":442},{},[1629],{"data":1630,"marks":1631,"value":441,"nodeType":84},{},[],{"data":1633,"content":1634,"nodeType":103},{},[1635],{"data":1636,"marks":1637,"value":202,"nodeType":84},{},[],{"metadata":1639,"sys":1642,"fields":1647},{"tags":1640,"concepts":1641},[],[],{"space":1643,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1645,"publishedVersion":63,"revision":45,"locale":29},{"sys":1644},{"type":12,"linkType":13,"id":14},{"sys":1646},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1648},{"url":464,"details":1649,"fileName":470,"contentType":471},{"size":466,"image":1650},{"width":468,"height":469},{"sys":1652,"fields":1655},{"id":1653,"createdAt":1654},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":1656,"slug":1657,"articleIntro":1656,"category":1658},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[1659],{"metadata":1660,"sys":1663,"fields":1670},{"tags":1661,"concepts":1662},[],[],{"space":1664,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1666,"publishedVersion":23,"revision":63,"contentType":1668,"locale":29},{"sys":1665},{"type":12,"linkType":13,"id":14},{"sys":1667},{"id":21,"type":12,"linkType":22},{"sys":1669},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1671,"metaTitle":430,"metaDescription":431,"mainTitle":1672,"subtitle":449,"heroImage":1687,"ctaButton":472,"ctaLink":473},[429],{"data":1673,"content":1674,"nodeType":405},{},[1675,1681],{"data":1676,"content":1677,"nodeType":442},{},[1678],{"data":1679,"marks":1680,"value":441,"nodeType":84},{},[],{"data":1682,"content":1683,"nodeType":103},{},[1684],{"data":1685,"marks":1686,"value":202,"nodeType":84},{},[],{"metadata":1688,"sys":1691,"fields":1696},{"tags":1689,"concepts":1690},[],[],{"space":1692,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1694,"publishedVersion":63,"revision":45,"locale":29},{"sys":1693},{"type":12,"linkType":13,"id":14},{"sys":1695},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1697},{"url":464,"details":1698,"fileName":470,"contentType":471},{"size":466,"image":1699},{"width":468,"height":469},{"sys":1701,"fields":1704},{"id":1702,"createdAt":1703},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":1705,"slug":1706,"articleIntro":1705,"category":1707},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[1708],{"metadata":1709,"sys":1712,"fields":1719},{"tags":1710,"concepts":1711},[],[],{"space":1713,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1715,"publishedVersion":23,"revision":63,"contentType":1717,"locale":29},{"sys":1714},{"type":12,"linkType":13,"id":14},{"sys":1716},{"id":21,"type":12,"linkType":22},{"sys":1718},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1720,"metaTitle":430,"metaDescription":431,"mainTitle":1721,"subtitle":449,"heroImage":1736,"ctaButton":472,"ctaLink":473},[429],{"data":1722,"content":1723,"nodeType":405},{},[1724,1730],{"data":1725,"content":1726,"nodeType":442},{},[1727],{"data":1728,"marks":1729,"value":441,"nodeType":84},{},[],{"data":1731,"content":1732,"nodeType":103},{},[1733],{"data":1734,"marks":1735,"value":202,"nodeType":84},{},[],{"metadata":1737,"sys":1740,"fields":1745},{"tags":1738,"concepts":1739},[],[],{"space":1741,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1743,"publishedVersion":63,"revision":45,"locale":29},{"sys":1742},{"type":12,"linkType":13,"id":14},{"sys":1744},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1746},{"url":464,"details":1747,"fileName":470,"contentType":471},{"size":466,"image":1748},{"width":468,"height":469},{"sys":1750,"fields":1753},{"id":1751,"createdAt":1752},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":1754,"slug":1755,"articleIntro":1754,"category":1756},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[1757],{"metadata":1758,"sys":1761,"fields":1768},{"tags":1759,"concepts":1760},[],[],{"space":1762,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1764,"publishedVersion":23,"revision":63,"contentType":1766,"locale":29},{"sys":1763},{"type":12,"linkType":13,"id":14},{"sys":1765},{"id":21,"type":12,"linkType":22},{"sys":1767},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1769,"metaTitle":430,"metaDescription":431,"mainTitle":1770,"subtitle":449,"heroImage":1785,"ctaButton":472,"ctaLink":473},[429],{"data":1771,"content":1772,"nodeType":405},{},[1773,1779],{"data":1774,"content":1775,"nodeType":442},{},[1776],{"data":1777,"marks":1778,"value":441,"nodeType":84},{},[],{"data":1780,"content":1781,"nodeType":103},{},[1782],{"data":1783,"marks":1784,"value":202,"nodeType":84},{},[],{"metadata":1786,"sys":1789,"fields":1794},{"tags":1787,"concepts":1788},[],[],{"space":1790,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1792,"publishedVersion":63,"revision":45,"locale":29},{"sys":1791},{"type":12,"linkType":13,"id":14},{"sys":1793},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1795},{"url":464,"details":1796,"fileName":470,"contentType":471},{"size":466,"image":1797},{"width":468,"height":469},{"sys":1799,"fields":1802},{"id":1800,"createdAt":1801},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":1803,"slug":1804,"articleIntro":1803,"category":1805},"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",[1806],{"metadata":1807,"sys":1810,"fields":1817},{"tags":1808,"concepts":1809},[],[],{"space":1811,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1813,"publishedVersion":23,"revision":63,"contentType":1815,"locale":29},{"sys":1812},{"type":12,"linkType":13,"id":14},{"sys":1814},{"id":21,"type":12,"linkType":22},{"sys":1816},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1818,"metaTitle":430,"metaDescription":431,"mainTitle":1819,"subtitle":449,"heroImage":1834,"ctaButton":472,"ctaLink":473},[429],{"data":1820,"content":1821,"nodeType":405},{},[1822,1828],{"data":1823,"content":1824,"nodeType":442},{},[1825],{"data":1826,"marks":1827,"value":441,"nodeType":84},{},[],{"data":1829,"content":1830,"nodeType":103},{},[1831],{"data":1832,"marks":1833,"value":202,"nodeType":84},{},[],{"metadata":1835,"sys":1838,"fields":1843},{"tags":1836,"concepts":1837},[],[],{"space":1839,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1841,"publishedVersion":63,"revision":45,"locale":29},{"sys":1840},{"type":12,"linkType":13,"id":14},{"sys":1842},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1844},{"url":464,"details":1845,"fileName":470,"contentType":471},{"size":466,"image":1846},{"width":468,"height":469},{"sys":1848,"fields":1851},{"id":1849,"createdAt":1850},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":1852,"slug":1853,"articleIntro":1852,"category":1854},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[1855],{"metadata":1856,"sys":1859,"fields":1866},{"tags":1857,"concepts":1858},[],[],{"space":1860,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1862,"publishedVersion":23,"revision":63,"contentType":1864,"locale":29},{"sys":1861},{"type":12,"linkType":13,"id":14},{"sys":1863},{"id":21,"type":12,"linkType":22},{"sys":1865},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1867,"metaTitle":430,"metaDescription":431,"mainTitle":1868,"subtitle":449,"heroImage":1883,"ctaButton":472,"ctaLink":473},[429],{"data":1869,"content":1870,"nodeType":405},{},[1871,1877],{"data":1872,"content":1873,"nodeType":442},{},[1874],{"data":1875,"marks":1876,"value":441,"nodeType":84},{},[],{"data":1878,"content":1879,"nodeType":103},{},[1880],{"data":1881,"marks":1882,"value":202,"nodeType":84},{},[],{"metadata":1884,"sys":1887,"fields":1892},{"tags":1885,"concepts":1886},[],[],{"space":1888,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1890,"publishedVersion":63,"revision":45,"locale":29},{"sys":1889},{"type":12,"linkType":13,"id":14},{"sys":1891},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1893},{"url":464,"details":1894,"fileName":470,"contentType":471},{"size":466,"image":1895},{"width":468,"height":469},{"sys":1897,"fields":1900},{"id":1898,"createdAt":1899},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":1901,"slug":1902,"articleIntro":-1,"category":1903},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[1904],{"metadata":1905,"sys":1908,"fields":1915},{"tags":1906,"concepts":1907},[],[],{"space":1909,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1911,"publishedVersion":23,"revision":63,"contentType":1913,"locale":29},{"sys":1910},{"type":12,"linkType":13,"id":14},{"sys":1912},{"id":21,"type":12,"linkType":22},{"sys":1914},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1916,"metaTitle":430,"metaDescription":431,"mainTitle":1917,"subtitle":449,"heroImage":1932,"ctaButton":472,"ctaLink":473},[429],{"data":1918,"content":1919,"nodeType":405},{},[1920,1926],{"data":1921,"content":1922,"nodeType":442},{},[1923],{"data":1924,"marks":1925,"value":441,"nodeType":84},{},[],{"data":1927,"content":1928,"nodeType":103},{},[1929],{"data":1930,"marks":1931,"value":202,"nodeType":84},{},[],{"metadata":1933,"sys":1936,"fields":1941},{"tags":1934,"concepts":1935},[],[],{"space":1937,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1939,"publishedVersion":63,"revision":45,"locale":29},{"sys":1938},{"type":12,"linkType":13,"id":14},{"sys":1940},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1942},{"url":464,"details":1943,"fileName":470,"contentType":471},{"size":466,"image":1944},{"width":468,"height":469},{"sys":1946,"fields":1949},{"id":1947,"createdAt":1948},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":1950,"slug":1951,"articleIntro":1950,"category":1952},"Compte 6026 - Emballages","compte-6026-emballages",[1953],{"metadata":1954,"sys":1957,"fields":1964},{"tags":1955,"concepts":1956},[],[],{"space":1958,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":1960,"publishedVersion":23,"revision":63,"contentType":1962,"locale":29},{"sys":1959},{"type":12,"linkType":13,"id":14},{"sys":1961},{"id":21,"type":12,"linkType":22},{"sys":1963},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":1965,"metaTitle":430,"metaDescription":431,"mainTitle":1966,"subtitle":449,"heroImage":1981,"ctaButton":472,"ctaLink":473},[429],{"data":1967,"content":1968,"nodeType":405},{},[1969,1975],{"data":1970,"content":1971,"nodeType":442},{},[1972],{"data":1973,"marks":1974,"value":441,"nodeType":84},{},[],{"data":1976,"content":1977,"nodeType":103},{},[1978],{"data":1979,"marks":1980,"value":202,"nodeType":84},{},[],{"metadata":1982,"sys":1985,"fields":1990},{"tags":1983,"concepts":1984},[],[],{"space":1986,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":1988,"publishedVersion":63,"revision":45,"locale":29},{"sys":1987},{"type":12,"linkType":13,"id":14},{"sys":1989},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":1991},{"url":464,"details":1992,"fileName":470,"contentType":471},{"size":466,"image":1993},{"width":468,"height":469},{"sys":1995,"fields":1998},{"id":1996,"createdAt":1997},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":1999,"slug":2000,"articleIntro":1999,"category":2001},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[2002],{"metadata":2003,"sys":2006,"fields":2013},{"tags":2004,"concepts":2005},[],[],{"space":2007,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2009,"publishedVersion":23,"revision":63,"contentType":2011,"locale":29},{"sys":2008},{"type":12,"linkType":13,"id":14},{"sys":2010},{"id":21,"type":12,"linkType":22},{"sys":2012},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2014,"metaTitle":430,"metaDescription":431,"mainTitle":2015,"subtitle":449,"heroImage":2030,"ctaButton":472,"ctaLink":473},[429],{"data":2016,"content":2017,"nodeType":405},{},[2018,2024],{"data":2019,"content":2020,"nodeType":442},{},[2021],{"data":2022,"marks":2023,"value":441,"nodeType":84},{},[],{"data":2025,"content":2026,"nodeType":103},{},[2027],{"data":2028,"marks":2029,"value":202,"nodeType":84},{},[],{"metadata":2031,"sys":2034,"fields":2039},{"tags":2032,"concepts":2033},[],[],{"space":2035,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2037,"publishedVersion":63,"revision":45,"locale":29},{"sys":2036},{"type":12,"linkType":13,"id":14},{"sys":2038},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2040},{"url":464,"details":2041,"fileName":470,"contentType":471},{"size":466,"image":2042},{"width":468,"height":469},{"sys":2044,"fields":2047},{"id":2045,"createdAt":2046},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":2048,"slug":2049,"articleIntro":2048,"category":2050},"2751 - Dépôts","compte-2751-depots",[2051],{"metadata":2052,"sys":2055,"fields":2062},{"tags":2053,"concepts":2054},[],[],{"space":2056,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2058,"publishedVersion":23,"revision":63,"contentType":2060,"locale":29},{"sys":2057},{"type":12,"linkType":13,"id":14},{"sys":2059},{"id":21,"type":12,"linkType":22},{"sys":2061},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2063,"metaTitle":430,"metaDescription":431,"mainTitle":2064,"subtitle":449,"heroImage":2079,"ctaButton":472,"ctaLink":473},[429],{"data":2065,"content":2066,"nodeType":405},{},[2067,2073],{"data":2068,"content":2069,"nodeType":442},{},[2070],{"data":2071,"marks":2072,"value":441,"nodeType":84},{},[],{"data":2074,"content":2075,"nodeType":103},{},[2076],{"data":2077,"marks":2078,"value":202,"nodeType":84},{},[],{"metadata":2080,"sys":2083,"fields":2088},{"tags":2081,"concepts":2082},[],[],{"space":2084,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2086,"publishedVersion":63,"revision":45,"locale":29},{"sys":2085},{"type":12,"linkType":13,"id":14},{"sys":2087},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2089},{"url":464,"details":2090,"fileName":470,"contentType":471},{"size":466,"image":2091},{"width":468,"height":469},{"sys":2093,"fields":2096},{"id":2094,"createdAt":2095},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":2097,"slug":2098,"articleIntro":2097,"category":2099},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[2100],{"metadata":2101,"sys":2104,"fields":2111},{"tags":2102,"concepts":2103},[],[],{"space":2105,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2107,"publishedVersion":23,"revision":63,"contentType":2109,"locale":29},{"sys":2106},{"type":12,"linkType":13,"id":14},{"sys":2108},{"id":21,"type":12,"linkType":22},{"sys":2110},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2112,"metaTitle":430,"metaDescription":431,"mainTitle":2113,"subtitle":449,"heroImage":2128,"ctaButton":472,"ctaLink":473},[429],{"data":2114,"content":2115,"nodeType":405},{},[2116,2122],{"data":2117,"content":2118,"nodeType":442},{},[2119],{"data":2120,"marks":2121,"value":441,"nodeType":84},{},[],{"data":2123,"content":2124,"nodeType":103},{},[2125],{"data":2126,"marks":2127,"value":202,"nodeType":84},{},[],{"metadata":2129,"sys":2132,"fields":2137},{"tags":2130,"concepts":2131},[],[],{"space":2133,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2135,"publishedVersion":63,"revision":45,"locale":29},{"sys":2134},{"type":12,"linkType":13,"id":14},{"sys":2136},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2138},{"url":464,"details":2139,"fileName":470,"contentType":471},{"size":466,"image":2140},{"width":468,"height":469},{"sys":2142,"fields":2145},{"id":2143,"createdAt":2144},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":2146,"slug":2147,"articleIntro":2146,"category":2148},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[2149],{"metadata":2150,"sys":2153,"fields":2160},{"tags":2151,"concepts":2152},[],[],{"space":2154,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2156,"publishedVersion":23,"revision":63,"contentType":2158,"locale":29},{"sys":2155},{"type":12,"linkType":13,"id":14},{"sys":2157},{"id":21,"type":12,"linkType":22},{"sys":2159},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2161,"metaTitle":430,"metaDescription":431,"mainTitle":2162,"subtitle":449,"heroImage":2177,"ctaButton":472,"ctaLink":473},[429],{"data":2163,"content":2164,"nodeType":405},{},[2165,2171],{"data":2166,"content":2167,"nodeType":442},{},[2168],{"data":2169,"marks":2170,"value":441,"nodeType":84},{},[],{"data":2172,"content":2173,"nodeType":103},{},[2174],{"data":2175,"marks":2176,"value":202,"nodeType":84},{},[],{"metadata":2178,"sys":2181,"fields":2186},{"tags":2179,"concepts":2180},[],[],{"space":2182,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2184,"publishedVersion":63,"revision":45,"locale":29},{"sys":2183},{"type":12,"linkType":13,"id":14},{"sys":2185},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2187},{"url":464,"details":2188,"fileName":470,"contentType":471},{"size":466,"image":2189},{"width":468,"height":469},{"sys":2191,"fields":2194},{"id":2192,"createdAt":2193},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":2195,"slug":2196,"articleIntro":-1,"category":2197},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[2198],{"metadata":2199,"sys":2202,"fields":2209},{"tags":2200,"concepts":2201},[],[],{"space":2203,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2205,"publishedVersion":23,"revision":63,"contentType":2207,"locale":29},{"sys":2204},{"type":12,"linkType":13,"id":14},{"sys":2206},{"id":21,"type":12,"linkType":22},{"sys":2208},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2210,"metaTitle":430,"metaDescription":431,"mainTitle":2211,"subtitle":449,"heroImage":2226,"ctaButton":472,"ctaLink":473},[429],{"data":2212,"content":2213,"nodeType":405},{},[2214,2220],{"data":2215,"content":2216,"nodeType":442},{},[2217],{"data":2218,"marks":2219,"value":441,"nodeType":84},{},[],{"data":2221,"content":2222,"nodeType":103},{},[2223],{"data":2224,"marks":2225,"value":202,"nodeType":84},{},[],{"metadata":2227,"sys":2230,"fields":2235},{"tags":2228,"concepts":2229},[],[],{"space":2231,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2233,"publishedVersion":63,"revision":45,"locale":29},{"sys":2232},{"type":12,"linkType":13,"id":14},{"sys":2234},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2236},{"url":464,"details":2237,"fileName":470,"contentType":471},{"size":466,"image":2238},{"width":468,"height":469},{"sys":2240,"fields":2243},{"id":2241,"createdAt":2242},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":2244,"slug":2245,"articleIntro":2244,"category":2246},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[2247],{"metadata":2248,"sys":2251,"fields":2258},{"tags":2249,"concepts":2250},[],[],{"space":2252,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2254,"publishedVersion":23,"revision":63,"contentType":2256,"locale":29},{"sys":2253},{"type":12,"linkType":13,"id":14},{"sys":2255},{"id":21,"type":12,"linkType":22},{"sys":2257},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2259,"metaTitle":430,"metaDescription":431,"mainTitle":2260,"subtitle":449,"heroImage":2275,"ctaButton":472,"ctaLink":473},[429],{"data":2261,"content":2262,"nodeType":405},{},[2263,2269],{"data":2264,"content":2265,"nodeType":442},{},[2266],{"data":2267,"marks":2268,"value":441,"nodeType":84},{},[],{"data":2270,"content":2271,"nodeType":103},{},[2272],{"data":2273,"marks":2274,"value":202,"nodeType":84},{},[],{"metadata":2276,"sys":2279,"fields":2284},{"tags":2277,"concepts":2278},[],[],{"space":2280,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2282,"publishedVersion":63,"revision":45,"locale":29},{"sys":2281},{"type":12,"linkType":13,"id":14},{"sys":2283},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2285},{"url":464,"details":2286,"fileName":470,"contentType":471},{"size":466,"image":2287},{"width":468,"height":469},{"sys":2289,"fields":2292},{"id":2290,"createdAt":2291},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":2293,"slug":2294,"articleIntro":-1,"category":2295},"Compte 628 - Divers","compte-628-divers",[2296],{"metadata":2297,"sys":2300,"fields":2307},{"tags":2298,"concepts":2299},[],[],{"space":2301,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2303,"publishedVersion":23,"revision":63,"contentType":2305,"locale":29},{"sys":2302},{"type":12,"linkType":13,"id":14},{"sys":2304},{"id":21,"type":12,"linkType":22},{"sys":2306},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2308,"metaTitle":430,"metaDescription":431,"mainTitle":2309,"subtitle":449,"heroImage":2324,"ctaButton":472,"ctaLink":473},[429],{"data":2310,"content":2311,"nodeType":405},{},[2312,2318],{"data":2313,"content":2314,"nodeType":442},{},[2315],{"data":2316,"marks":2317,"value":441,"nodeType":84},{},[],{"data":2319,"content":2320,"nodeType":103},{},[2321],{"data":2322,"marks":2323,"value":202,"nodeType":84},{},[],{"metadata":2325,"sys":2328,"fields":2333},{"tags":2326,"concepts":2327},[],[],{"space":2329,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2331,"publishedVersion":63,"revision":45,"locale":29},{"sys":2330},{"type":12,"linkType":13,"id":14},{"sys":2332},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2334},{"url":464,"details":2335,"fileName":470,"contentType":471},{"size":466,"image":2336},{"width":468,"height":469},{"sys":2338,"fields":2341},{"id":2339,"createdAt":2340},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":2342,"slug":2343,"articleIntro":-1,"category":2344},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[2345],{"metadata":2346,"sys":2349,"fields":2356},{"tags":2347,"concepts":2348},[],[],{"space":2350,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2352,"publishedVersion":23,"revision":63,"contentType":2354,"locale":29},{"sys":2351},{"type":12,"linkType":13,"id":14},{"sys":2353},{"id":21,"type":12,"linkType":22},{"sys":2355},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2357,"metaTitle":430,"metaDescription":431,"mainTitle":2358,"subtitle":449,"heroImage":2373,"ctaButton":472,"ctaLink":473},[429],{"data":2359,"content":2360,"nodeType":405},{},[2361,2367],{"data":2362,"content":2363,"nodeType":442},{},[2364],{"data":2365,"marks":2366,"value":441,"nodeType":84},{},[],{"data":2368,"content":2369,"nodeType":103},{},[2370],{"data":2371,"marks":2372,"value":202,"nodeType":84},{},[],{"metadata":2374,"sys":2377,"fields":2382},{"tags":2375,"concepts":2376},[],[],{"space":2378,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2380,"publishedVersion":63,"revision":45,"locale":29},{"sys":2379},{"type":12,"linkType":13,"id":14},{"sys":2381},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2383},{"url":464,"details":2384,"fileName":470,"contentType":471},{"size":466,"image":2385},{"width":468,"height":469},{"sys":2387,"fields":2390},{"id":2388,"createdAt":2389},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":2391,"slug":2392,"articleIntro":2391,"category":2393},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[2394],{"metadata":2395,"sys":2398,"fields":2405},{"tags":2396,"concepts":2397},[],[],{"space":2399,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2401,"publishedVersion":23,"revision":63,"contentType":2403,"locale":29},{"sys":2400},{"type":12,"linkType":13,"id":14},{"sys":2402},{"id":21,"type":12,"linkType":22},{"sys":2404},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2406,"metaTitle":430,"metaDescription":431,"mainTitle":2407,"subtitle":449,"heroImage":2422,"ctaButton":472,"ctaLink":473},[429],{"data":2408,"content":2409,"nodeType":405},{},[2410,2416],{"data":2411,"content":2412,"nodeType":442},{},[2413],{"data":2414,"marks":2415,"value":441,"nodeType":84},{},[],{"data":2417,"content":2418,"nodeType":103},{},[2419],{"data":2420,"marks":2421,"value":202,"nodeType":84},{},[],{"metadata":2423,"sys":2426,"fields":2431},{"tags":2424,"concepts":2425},[],[],{"space":2427,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2429,"publishedVersion":63,"revision":45,"locale":29},{"sys":2428},{"type":12,"linkType":13,"id":14},{"sys":2430},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2432},{"url":464,"details":2433,"fileName":470,"contentType":471},{"size":466,"image":2434},{"width":468,"height":469},{"sys":2436,"fields":2439},{"id":2437,"createdAt":2438},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":2440,"slug":2441,"articleIntro":2440,"category":2442},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[2443],{"metadata":2444,"sys":2447,"fields":2454},{"tags":2445,"concepts":2446},[],[],{"space":2448,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2450,"publishedVersion":23,"revision":63,"contentType":2452,"locale":29},{"sys":2449},{"type":12,"linkType":13,"id":14},{"sys":2451},{"id":21,"type":12,"linkType":22},{"sys":2453},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2455,"metaTitle":430,"metaDescription":431,"mainTitle":2456,"subtitle":449,"heroImage":2471,"ctaButton":472,"ctaLink":473},[429],{"data":2457,"content":2458,"nodeType":405},{},[2459,2465],{"data":2460,"content":2461,"nodeType":442},{},[2462],{"data":2463,"marks":2464,"value":441,"nodeType":84},{},[],{"data":2466,"content":2467,"nodeType":103},{},[2468],{"data":2469,"marks":2470,"value":202,"nodeType":84},{},[],{"metadata":2472,"sys":2475,"fields":2480},{"tags":2473,"concepts":2474},[],[],{"space":2476,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2478,"publishedVersion":63,"revision":45,"locale":29},{"sys":2477},{"type":12,"linkType":13,"id":14},{"sys":2479},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2481},{"url":464,"details":2482,"fileName":470,"contentType":471},{"size":466,"image":2483},{"width":468,"height":469},{"sys":2485,"fields":2488},{"id":2486,"createdAt":2487},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":2489,"slug":2490,"articleIntro":-1,"category":2491},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[2492],{"metadata":2493,"sys":2496,"fields":2503},{"tags":2494,"concepts":2495},[],[],{"space":2497,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2499,"publishedVersion":23,"revision":63,"contentType":2501,"locale":29},{"sys":2498},{"type":12,"linkType":13,"id":14},{"sys":2500},{"id":21,"type":12,"linkType":22},{"sys":2502},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2504,"metaTitle":430,"metaDescription":431,"mainTitle":2505,"subtitle":449,"heroImage":2520,"ctaButton":472,"ctaLink":473},[429],{"data":2506,"content":2507,"nodeType":405},{},[2508,2514],{"data":2509,"content":2510,"nodeType":442},{},[2511],{"data":2512,"marks":2513,"value":441,"nodeType":84},{},[],{"data":2515,"content":2516,"nodeType":103},{},[2517],{"data":2518,"marks":2519,"value":202,"nodeType":84},{},[],{"metadata":2521,"sys":2524,"fields":2529},{"tags":2522,"concepts":2523},[],[],{"space":2525,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2527,"publishedVersion":63,"revision":45,"locale":29},{"sys":2526},{"type":12,"linkType":13,"id":14},{"sys":2528},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2530},{"url":464,"details":2531,"fileName":470,"contentType":471},{"size":466,"image":2532},{"width":468,"height":469},{"sys":2534,"fields":2537},{"id":2535,"createdAt":2536},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":2538,"slug":2539,"articleIntro":2538,"category":2540},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[2541],{"metadata":2542,"sys":2545,"fields":2552},{"tags":2543,"concepts":2544},[],[],{"space":2546,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2548,"publishedVersion":23,"revision":63,"contentType":2550,"locale":29},{"sys":2547},{"type":12,"linkType":13,"id":14},{"sys":2549},{"id":21,"type":12,"linkType":22},{"sys":2551},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2553,"metaTitle":430,"metaDescription":431,"mainTitle":2554,"subtitle":449,"heroImage":2569,"ctaButton":472,"ctaLink":473},[429],{"data":2555,"content":2556,"nodeType":405},{},[2557,2563],{"data":2558,"content":2559,"nodeType":442},{},[2560],{"data":2561,"marks":2562,"value":441,"nodeType":84},{},[],{"data":2564,"content":2565,"nodeType":103},{},[2566],{"data":2567,"marks":2568,"value":202,"nodeType":84},{},[],{"metadata":2570,"sys":2573,"fields":2578},{"tags":2571,"concepts":2572},[],[],{"space":2574,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2576,"publishedVersion":63,"revision":45,"locale":29},{"sys":2575},{"type":12,"linkType":13,"id":14},{"sys":2577},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2579},{"url":464,"details":2580,"fileName":470,"contentType":471},{"size":466,"image":2581},{"width":468,"height":469},{"sys":2583,"fields":2586},{"id":2584,"createdAt":2585},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":2587,"slug":2588,"articleIntro":2587,"category":2589},"4551 - Principal","compte-4551-principal",[2590],{"metadata":2591,"sys":2594,"fields":2601},{"tags":2592,"concepts":2593},[],[],{"space":2595,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2597,"publishedVersion":23,"revision":63,"contentType":2599,"locale":29},{"sys":2596},{"type":12,"linkType":13,"id":14},{"sys":2598},{"id":21,"type":12,"linkType":22},{"sys":2600},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2602,"metaTitle":430,"metaDescription":431,"mainTitle":2603,"subtitle":449,"heroImage":2618,"ctaButton":472,"ctaLink":473},[429],{"data":2604,"content":2605,"nodeType":405},{},[2606,2612],{"data":2607,"content":2608,"nodeType":442},{},[2609],{"data":2610,"marks":2611,"value":441,"nodeType":84},{},[],{"data":2613,"content":2614,"nodeType":103},{},[2615],{"data":2616,"marks":2617,"value":202,"nodeType":84},{},[],{"metadata":2619,"sys":2622,"fields":2627},{"tags":2620,"concepts":2621},[],[],{"space":2623,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2625,"publishedVersion":63,"revision":45,"locale":29},{"sys":2624},{"type":12,"linkType":13,"id":14},{"sys":2626},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2628},{"url":464,"details":2629,"fileName":470,"contentType":471},{"size":466,"image":2630},{"width":468,"height":469},{"sys":2632,"fields":2635},{"id":2633,"createdAt":2634},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":2636,"slug":2637,"articleIntro":-1,"category":2638},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[2639],{"metadata":2640,"sys":2643,"fields":2650},{"tags":2641,"concepts":2642},[],[],{"space":2644,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2646,"publishedVersion":23,"revision":63,"contentType":2648,"locale":29},{"sys":2645},{"type":12,"linkType":13,"id":14},{"sys":2647},{"id":21,"type":12,"linkType":22},{"sys":2649},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2651,"metaTitle":430,"metaDescription":431,"mainTitle":2652,"subtitle":449,"heroImage":2667,"ctaButton":472,"ctaLink":473},[429],{"data":2653,"content":2654,"nodeType":405},{},[2655,2661],{"data":2656,"content":2657,"nodeType":442},{},[2658],{"data":2659,"marks":2660,"value":441,"nodeType":84},{},[],{"data":2662,"content":2663,"nodeType":103},{},[2664],{"data":2665,"marks":2666,"value":202,"nodeType":84},{},[],{"metadata":2668,"sys":2671,"fields":2676},{"tags":2669,"concepts":2670},[],[],{"space":2672,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2674,"publishedVersion":63,"revision":45,"locale":29},{"sys":2673},{"type":12,"linkType":13,"id":14},{"sys":2675},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2677},{"url":464,"details":2678,"fileName":470,"contentType":471},{"size":466,"image":2679},{"width":468,"height":469},{"sys":2681,"fields":2684},{"id":2682,"createdAt":2683},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":2685,"slug":2686,"articleIntro":2685,"category":2687},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[2688],{"metadata":2689,"sys":2692,"fields":2699},{"tags":2690,"concepts":2691},[],[],{"space":2693,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2695,"publishedVersion":23,"revision":63,"contentType":2697,"locale":29},{"sys":2694},{"type":12,"linkType":13,"id":14},{"sys":2696},{"id":21,"type":12,"linkType":22},{"sys":2698},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2700,"metaTitle":430,"metaDescription":431,"mainTitle":2701,"subtitle":449,"heroImage":2716,"ctaButton":472,"ctaLink":473},[429],{"data":2702,"content":2703,"nodeType":405},{},[2704,2710],{"data":2705,"content":2706,"nodeType":442},{},[2707],{"data":2708,"marks":2709,"value":441,"nodeType":84},{},[],{"data":2711,"content":2712,"nodeType":103},{},[2713],{"data":2714,"marks":2715,"value":202,"nodeType":84},{},[],{"metadata":2717,"sys":2720,"fields":2725},{"tags":2718,"concepts":2719},[],[],{"space":2721,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2723,"publishedVersion":63,"revision":45,"locale":29},{"sys":2722},{"type":12,"linkType":13,"id":14},{"sys":2724},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2726},{"url":464,"details":2727,"fileName":470,"contentType":471},{"size":466,"image":2728},{"width":468,"height":469},{"sys":2730,"fields":2733},{"id":2731,"createdAt":2732},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":2734,"slug":2735,"articleIntro":-1,"category":2736},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[2737],{"metadata":2738,"sys":2741,"fields":2748},{"tags":2739,"concepts":2740},[],[],{"space":2742,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2744,"publishedVersion":23,"revision":63,"contentType":2746,"locale":29},{"sys":2743},{"type":12,"linkType":13,"id":14},{"sys":2745},{"id":21,"type":12,"linkType":22},{"sys":2747},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2749,"metaTitle":430,"metaDescription":431,"mainTitle":2750,"subtitle":449,"heroImage":2765,"ctaButton":472,"ctaLink":473},[429],{"data":2751,"content":2752,"nodeType":405},{},[2753,2759],{"data":2754,"content":2755,"nodeType":442},{},[2756],{"data":2757,"marks":2758,"value":441,"nodeType":84},{},[],{"data":2760,"content":2761,"nodeType":103},{},[2762],{"data":2763,"marks":2764,"value":202,"nodeType":84},{},[],{"metadata":2766,"sys":2769,"fields":2774},{"tags":2767,"concepts":2768},[],[],{"space":2770,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2772,"publishedVersion":63,"revision":45,"locale":29},{"sys":2771},{"type":12,"linkType":13,"id":14},{"sys":2773},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2775},{"url":464,"details":2776,"fileName":470,"contentType":471},{"size":466,"image":2777},{"width":468,"height":469},{"sys":2779,"fields":2782},{"id":2780,"createdAt":2781},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":2783,"slug":2784,"articleIntro":2783,"category":2785},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[2786],{"metadata":2787,"sys":2790,"fields":2797},{"tags":2788,"concepts":2789},[],[],{"space":2791,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2793,"publishedVersion":23,"revision":63,"contentType":2795,"locale":29},{"sys":2792},{"type":12,"linkType":13,"id":14},{"sys":2794},{"id":21,"type":12,"linkType":22},{"sys":2796},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2798,"metaTitle":430,"metaDescription":431,"mainTitle":2799,"subtitle":449,"heroImage":2814,"ctaButton":472,"ctaLink":473},[429],{"data":2800,"content":2801,"nodeType":405},{},[2802,2808],{"data":2803,"content":2804,"nodeType":442},{},[2805],{"data":2806,"marks":2807,"value":441,"nodeType":84},{},[],{"data":2809,"content":2810,"nodeType":103},{},[2811],{"data":2812,"marks":2813,"value":202,"nodeType":84},{},[],{"metadata":2815,"sys":2818,"fields":2823},{"tags":2816,"concepts":2817},[],[],{"space":2819,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2821,"publishedVersion":63,"revision":45,"locale":29},{"sys":2820},{"type":12,"linkType":13,"id":14},{"sys":2822},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2824},{"url":464,"details":2825,"fileName":470,"contentType":471},{"size":466,"image":2826},{"width":468,"height":469},{"sys":2828,"fields":2831},{"id":2829,"createdAt":2830},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":2832,"slug":2833,"articleIntro":2832,"category":2834},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[2835],{"metadata":2836,"sys":2839,"fields":2846},{"tags":2837,"concepts":2838},[],[],{"space":2840,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2842,"publishedVersion":23,"revision":63,"contentType":2844,"locale":29},{"sys":2841},{"type":12,"linkType":13,"id":14},{"sys":2843},{"id":21,"type":12,"linkType":22},{"sys":2845},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2847,"metaTitle":430,"metaDescription":431,"mainTitle":2848,"subtitle":449,"heroImage":2863,"ctaButton":472,"ctaLink":473},[429],{"data":2849,"content":2850,"nodeType":405},{},[2851,2857],{"data":2852,"content":2853,"nodeType":442},{},[2854],{"data":2855,"marks":2856,"value":441,"nodeType":84},{},[],{"data":2858,"content":2859,"nodeType":103},{},[2860],{"data":2861,"marks":2862,"value":202,"nodeType":84},{},[],{"metadata":2864,"sys":2867,"fields":2872},{"tags":2865,"concepts":2866},[],[],{"space":2868,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2870,"publishedVersion":63,"revision":45,"locale":29},{"sys":2869},{"type":12,"linkType":13,"id":14},{"sys":2871},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2873},{"url":464,"details":2874,"fileName":470,"contentType":471},{"size":466,"image":2875},{"width":468,"height":469},{"sys":2877,"fields":2880},{"id":2878,"createdAt":2879},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":2881,"slug":2882,"articleIntro":-1,"category":2883},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[2884],{"metadata":2885,"sys":2888,"fields":2895},{"tags":2886,"concepts":2887},[],[],{"space":2889,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2891,"publishedVersion":23,"revision":63,"contentType":2893,"locale":29},{"sys":2890},{"type":12,"linkType":13,"id":14},{"sys":2892},{"id":21,"type":12,"linkType":22},{"sys":2894},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2896,"metaTitle":430,"metaDescription":431,"mainTitle":2897,"subtitle":449,"heroImage":2912,"ctaButton":472,"ctaLink":473},[429],{"data":2898,"content":2899,"nodeType":405},{},[2900,2906],{"data":2901,"content":2902,"nodeType":442},{},[2903],{"data":2904,"marks":2905,"value":441,"nodeType":84},{},[],{"data":2907,"content":2908,"nodeType":103},{},[2909],{"data":2910,"marks":2911,"value":202,"nodeType":84},{},[],{"metadata":2913,"sys":2916,"fields":2921},{"tags":2914,"concepts":2915},[],[],{"space":2917,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2919,"publishedVersion":63,"revision":45,"locale":29},{"sys":2918},{"type":12,"linkType":13,"id":14},{"sys":2920},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2922},{"url":464,"details":2923,"fileName":470,"contentType":471},{"size":466,"image":2924},{"width":468,"height":469},{"sys":2926,"fields":2929},{"id":2927,"createdAt":2928},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":2930,"slug":2931,"articleIntro":2930,"category":2932},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[2933],{"metadata":2934,"sys":2937,"fields":2944},{"tags":2935,"concepts":2936},[],[],{"space":2938,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2940,"publishedVersion":23,"revision":63,"contentType":2942,"locale":29},{"sys":2939},{"type":12,"linkType":13,"id":14},{"sys":2941},{"id":21,"type":12,"linkType":22},{"sys":2943},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2945,"metaTitle":430,"metaDescription":431,"mainTitle":2946,"subtitle":449,"heroImage":2961,"ctaButton":472,"ctaLink":473},[429],{"data":2947,"content":2948,"nodeType":405},{},[2949,2955],{"data":2950,"content":2951,"nodeType":442},{},[2952],{"data":2953,"marks":2954,"value":441,"nodeType":84},{},[],{"data":2956,"content":2957,"nodeType":103},{},[2958],{"data":2959,"marks":2960,"value":202,"nodeType":84},{},[],{"metadata":2962,"sys":2965,"fields":2970},{"tags":2963,"concepts":2964},[],[],{"space":2966,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":2968,"publishedVersion":63,"revision":45,"locale":29},{"sys":2967},{"type":12,"linkType":13,"id":14},{"sys":2969},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":2971},{"url":464,"details":2972,"fileName":470,"contentType":471},{"size":466,"image":2973},{"width":468,"height":469},{"sys":2975,"fields":2978},{"id":2976,"createdAt":2977},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":2979,"slug":2980,"articleIntro":-1,"category":2981},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[2982],{"metadata":2983,"sys":2986,"fields":2993},{"tags":2984,"concepts":2985},[],[],{"space":2987,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":2989,"publishedVersion":23,"revision":63,"contentType":2991,"locale":29},{"sys":2988},{"type":12,"linkType":13,"id":14},{"sys":2990},{"id":21,"type":12,"linkType":22},{"sys":2992},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":2994,"metaTitle":430,"metaDescription":431,"mainTitle":2995,"subtitle":449,"heroImage":3010,"ctaButton":472,"ctaLink":473},[429],{"data":2996,"content":2997,"nodeType":405},{},[2998,3004],{"data":2999,"content":3000,"nodeType":442},{},[3001],{"data":3002,"marks":3003,"value":441,"nodeType":84},{},[],{"data":3005,"content":3006,"nodeType":103},{},[3007],{"data":3008,"marks":3009,"value":202,"nodeType":84},{},[],{"metadata":3011,"sys":3014,"fields":3019},{"tags":3012,"concepts":3013},[],[],{"space":3015,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3017,"publishedVersion":63,"revision":45,"locale":29},{"sys":3016},{"type":12,"linkType":13,"id":14},{"sys":3018},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3020},{"url":464,"details":3021,"fileName":470,"contentType":471},{"size":466,"image":3022},{"width":468,"height":469},{"sys":3024,"fields":3027},{"id":3025,"createdAt":3026},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":3028,"slug":3029,"articleIntro":3028,"category":3030},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[3031],{"metadata":3032,"sys":3035,"fields":3042},{"tags":3033,"concepts":3034},[],[],{"space":3036,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3038,"publishedVersion":23,"revision":63,"contentType":3040,"locale":29},{"sys":3037},{"type":12,"linkType":13,"id":14},{"sys":3039},{"id":21,"type":12,"linkType":22},{"sys":3041},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3043,"metaTitle":430,"metaDescription":431,"mainTitle":3044,"subtitle":449,"heroImage":3059,"ctaButton":472,"ctaLink":473},[429],{"data":3045,"content":3046,"nodeType":405},{},[3047,3053],{"data":3048,"content":3049,"nodeType":442},{},[3050],{"data":3051,"marks":3052,"value":441,"nodeType":84},{},[],{"data":3054,"content":3055,"nodeType":103},{},[3056],{"data":3057,"marks":3058,"value":202,"nodeType":84},{},[],{"metadata":3060,"sys":3063,"fields":3068},{"tags":3061,"concepts":3062},[],[],{"space":3064,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3066,"publishedVersion":63,"revision":45,"locale":29},{"sys":3065},{"type":12,"linkType":13,"id":14},{"sys":3067},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3069},{"url":464,"details":3070,"fileName":470,"contentType":471},{"size":466,"image":3071},{"width":468,"height":469},{"sys":3073,"fields":3076},{"id":3074,"createdAt":3075},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":3077,"slug":3078,"articleIntro":-1,"category":3079},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[3080],{"metadata":3081,"sys":3084,"fields":3091},{"tags":3082,"concepts":3083},[],[],{"space":3085,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3087,"publishedVersion":23,"revision":63,"contentType":3089,"locale":29},{"sys":3086},{"type":12,"linkType":13,"id":14},{"sys":3088},{"id":21,"type":12,"linkType":22},{"sys":3090},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3092,"metaTitle":430,"metaDescription":431,"mainTitle":3093,"subtitle":449,"heroImage":3108,"ctaButton":472,"ctaLink":473},[429],{"data":3094,"content":3095,"nodeType":405},{},[3096,3102],{"data":3097,"content":3098,"nodeType":442},{},[3099],{"data":3100,"marks":3101,"value":441,"nodeType":84},{},[],{"data":3103,"content":3104,"nodeType":103},{},[3105],{"data":3106,"marks":3107,"value":202,"nodeType":84},{},[],{"metadata":3109,"sys":3112,"fields":3117},{"tags":3110,"concepts":3111},[],[],{"space":3113,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3115,"publishedVersion":63,"revision":45,"locale":29},{"sys":3114},{"type":12,"linkType":13,"id":14},{"sys":3116},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3118},{"url":464,"details":3119,"fileName":470,"contentType":471},{"size":466,"image":3120},{"width":468,"height":469},{"sys":3122,"fields":3125},{"id":3123,"createdAt":3124},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":3126,"slug":3127,"articleIntro":3126,"category":3128},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[3129],{"metadata":3130,"sys":3133,"fields":3140},{"tags":3131,"concepts":3132},[],[],{"space":3134,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3136,"publishedVersion":23,"revision":63,"contentType":3138,"locale":29},{"sys":3135},{"type":12,"linkType":13,"id":14},{"sys":3137},{"id":21,"type":12,"linkType":22},{"sys":3139},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3141,"metaTitle":430,"metaDescription":431,"mainTitle":3142,"subtitle":449,"heroImage":3157,"ctaButton":472,"ctaLink":473},[429],{"data":3143,"content":3144,"nodeType":405},{},[3145,3151],{"data":3146,"content":3147,"nodeType":442},{},[3148],{"data":3149,"marks":3150,"value":441,"nodeType":84},{},[],{"data":3152,"content":3153,"nodeType":103},{},[3154],{"data":3155,"marks":3156,"value":202,"nodeType":84},{},[],{"metadata":3158,"sys":3161,"fields":3166},{"tags":3159,"concepts":3160},[],[],{"space":3162,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3164,"publishedVersion":63,"revision":45,"locale":29},{"sys":3163},{"type":12,"linkType":13,"id":14},{"sys":3165},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3167},{"url":464,"details":3168,"fileName":470,"contentType":471},{"size":466,"image":3169},{"width":468,"height":469},{"sys":3171,"fields":3174},{"id":3172,"createdAt":3173},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":3175,"slug":3176,"articleIntro":-1,"category":3177},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[3178],{"metadata":3179,"sys":3182,"fields":3189},{"tags":3180,"concepts":3181},[],[],{"space":3183,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3185,"publishedVersion":23,"revision":63,"contentType":3187,"locale":29},{"sys":3184},{"type":12,"linkType":13,"id":14},{"sys":3186},{"id":21,"type":12,"linkType":22},{"sys":3188},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3190,"metaTitle":430,"metaDescription":431,"mainTitle":3191,"subtitle":449,"heroImage":3206,"ctaButton":472,"ctaLink":473},[429],{"data":3192,"content":3193,"nodeType":405},{},[3194,3200],{"data":3195,"content":3196,"nodeType":442},{},[3197],{"data":3198,"marks":3199,"value":441,"nodeType":84},{},[],{"data":3201,"content":3202,"nodeType":103},{},[3203],{"data":3204,"marks":3205,"value":202,"nodeType":84},{},[],{"metadata":3207,"sys":3210,"fields":3215},{"tags":3208,"concepts":3209},[],[],{"space":3211,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3213,"publishedVersion":63,"revision":45,"locale":29},{"sys":3212},{"type":12,"linkType":13,"id":14},{"sys":3214},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3216},{"url":464,"details":3217,"fileName":470,"contentType":471},{"size":466,"image":3218},{"width":468,"height":469},{"sys":3220,"fields":3223},{"id":3221,"createdAt":3222},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":3224,"slug":3225,"articleIntro":3224,"category":3226},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[3227],{"metadata":3228,"sys":3231,"fields":3238},{"tags":3229,"concepts":3230},[],[],{"space":3232,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3234,"publishedVersion":23,"revision":63,"contentType":3236,"locale":29},{"sys":3233},{"type":12,"linkType":13,"id":14},{"sys":3235},{"id":21,"type":12,"linkType":22},{"sys":3237},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3239,"metaTitle":430,"metaDescription":431,"mainTitle":3240,"subtitle":449,"heroImage":3255,"ctaButton":472,"ctaLink":473},[429],{"data":3241,"content":3242,"nodeType":405},{},[3243,3249],{"data":3244,"content":3245,"nodeType":442},{},[3246],{"data":3247,"marks":3248,"value":441,"nodeType":84},{},[],{"data":3250,"content":3251,"nodeType":103},{},[3252],{"data":3253,"marks":3254,"value":202,"nodeType":84},{},[],{"metadata":3256,"sys":3259,"fields":3264},{"tags":3257,"concepts":3258},[],[],{"space":3260,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3262,"publishedVersion":63,"revision":45,"locale":29},{"sys":3261},{"type":12,"linkType":13,"id":14},{"sys":3263},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3265},{"url":464,"details":3266,"fileName":470,"contentType":471},{"size":466,"image":3267},{"width":468,"height":469},{"sys":3269,"fields":3272},{"id":3270,"createdAt":3271},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":3273,"slug":3274,"articleIntro":3273,"category":3275},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[3276],{"metadata":3277,"sys":3280,"fields":3287},{"tags":3278,"concepts":3279},[],[],{"space":3281,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3283,"publishedVersion":23,"revision":63,"contentType":3285,"locale":29},{"sys":3282},{"type":12,"linkType":13,"id":14},{"sys":3284},{"id":21,"type":12,"linkType":22},{"sys":3286},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3288,"metaTitle":430,"metaDescription":431,"mainTitle":3289,"subtitle":449,"heroImage":3304,"ctaButton":472,"ctaLink":473},[429],{"data":3290,"content":3291,"nodeType":405},{},[3292,3298],{"data":3293,"content":3294,"nodeType":442},{},[3295],{"data":3296,"marks":3297,"value":441,"nodeType":84},{},[],{"data":3299,"content":3300,"nodeType":103},{},[3301],{"data":3302,"marks":3303,"value":202,"nodeType":84},{},[],{"metadata":3305,"sys":3308,"fields":3313},{"tags":3306,"concepts":3307},[],[],{"space":3309,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3311,"publishedVersion":63,"revision":45,"locale":29},{"sys":3310},{"type":12,"linkType":13,"id":14},{"sys":3312},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3314},{"url":464,"details":3315,"fileName":470,"contentType":471},{"size":466,"image":3316},{"width":468,"height":469},{"sys":3318,"fields":3321},{"id":3319,"createdAt":3320},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":3322,"slug":3323,"articleIntro":3322,"category":3324},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[3325],{"metadata":3326,"sys":3329,"fields":3336},{"tags":3327,"concepts":3328},[],[],{"space":3330,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3332,"publishedVersion":23,"revision":63,"contentType":3334,"locale":29},{"sys":3331},{"type":12,"linkType":13,"id":14},{"sys":3333},{"id":21,"type":12,"linkType":22},{"sys":3335},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3337,"metaTitle":430,"metaDescription":431,"mainTitle":3338,"subtitle":449,"heroImage":3353,"ctaButton":472,"ctaLink":473},[429],{"data":3339,"content":3340,"nodeType":405},{},[3341,3347],{"data":3342,"content":3343,"nodeType":442},{},[3344],{"data":3345,"marks":3346,"value":441,"nodeType":84},{},[],{"data":3348,"content":3349,"nodeType":103},{},[3350],{"data":3351,"marks":3352,"value":202,"nodeType":84},{},[],{"metadata":3354,"sys":3357,"fields":3362},{"tags":3355,"concepts":3356},[],[],{"space":3358,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3360,"publishedVersion":63,"revision":45,"locale":29},{"sys":3359},{"type":12,"linkType":13,"id":14},{"sys":3361},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3363},{"url":464,"details":3364,"fileName":470,"contentType":471},{"size":466,"image":3365},{"width":468,"height":469},{"sys":3367,"fields":3370},{"id":3368,"createdAt":3369},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":3371,"slug":3372,"articleIntro":3371,"category":3373},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[3374],{"metadata":3375,"sys":3378,"fields":3385},{"tags":3376,"concepts":3377},[],[],{"space":3379,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3381,"publishedVersion":23,"revision":63,"contentType":3383,"locale":29},{"sys":3380},{"type":12,"linkType":13,"id":14},{"sys":3382},{"id":21,"type":12,"linkType":22},{"sys":3384},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3386,"metaTitle":430,"metaDescription":431,"mainTitle":3387,"subtitle":449,"heroImage":3402,"ctaButton":472,"ctaLink":473},[429],{"data":3388,"content":3389,"nodeType":405},{},[3390,3396],{"data":3391,"content":3392,"nodeType":442},{},[3393],{"data":3394,"marks":3395,"value":441,"nodeType":84},{},[],{"data":3397,"content":3398,"nodeType":103},{},[3399],{"data":3400,"marks":3401,"value":202,"nodeType":84},{},[],{"metadata":3403,"sys":3406,"fields":3411},{"tags":3404,"concepts":3405},[],[],{"space":3407,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3409,"publishedVersion":63,"revision":45,"locale":29},{"sys":3408},{"type":12,"linkType":13,"id":14},{"sys":3410},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3412},{"url":464,"details":3413,"fileName":470,"contentType":471},{"size":466,"image":3414},{"width":468,"height":469},{"sys":3416,"fields":3419},{"id":3417,"createdAt":3418},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":3420,"slug":3421,"articleIntro":3420,"category":3422},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[3423],{"metadata":3424,"sys":3427,"fields":3434},{"tags":3425,"concepts":3426},[],[],{"space":3428,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3430,"publishedVersion":23,"revision":63,"contentType":3432,"locale":29},{"sys":3429},{"type":12,"linkType":13,"id":14},{"sys":3431},{"id":21,"type":12,"linkType":22},{"sys":3433},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3435,"metaTitle":430,"metaDescription":431,"mainTitle":3436,"subtitle":449,"heroImage":3451,"ctaButton":472,"ctaLink":473},[429],{"data":3437,"content":3438,"nodeType":405},{},[3439,3445],{"data":3440,"content":3441,"nodeType":442},{},[3442],{"data":3443,"marks":3444,"value":441,"nodeType":84},{},[],{"data":3446,"content":3447,"nodeType":103},{},[3448],{"data":3449,"marks":3450,"value":202,"nodeType":84},{},[],{"metadata":3452,"sys":3455,"fields":3460},{"tags":3453,"concepts":3454},[],[],{"space":3456,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3458,"publishedVersion":63,"revision":45,"locale":29},{"sys":3457},{"type":12,"linkType":13,"id":14},{"sys":3459},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3461},{"url":464,"details":3462,"fileName":470,"contentType":471},{"size":466,"image":3463},{"width":468,"height":469},{"sys":3465,"fields":3468},{"id":3466,"createdAt":3467},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":3469,"slug":3470,"articleIntro":3469,"category":3471},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[3472],{"metadata":3473,"sys":3476,"fields":3483},{"tags":3474,"concepts":3475},[],[],{"space":3477,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3479,"publishedVersion":23,"revision":63,"contentType":3481,"locale":29},{"sys":3478},{"type":12,"linkType":13,"id":14},{"sys":3480},{"id":21,"type":12,"linkType":22},{"sys":3482},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3484,"metaTitle":430,"metaDescription":431,"mainTitle":3485,"subtitle":449,"heroImage":3500,"ctaButton":472,"ctaLink":473},[429],{"data":3486,"content":3487,"nodeType":405},{},[3488,3494],{"data":3489,"content":3490,"nodeType":442},{},[3491],{"data":3492,"marks":3493,"value":441,"nodeType":84},{},[],{"data":3495,"content":3496,"nodeType":103},{},[3497],{"data":3498,"marks":3499,"value":202,"nodeType":84},{},[],{"metadata":3501,"sys":3504,"fields":3509},{"tags":3502,"concepts":3503},[],[],{"space":3505,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3507,"publishedVersion":63,"revision":45,"locale":29},{"sys":3506},{"type":12,"linkType":13,"id":14},{"sys":3508},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3510},{"url":464,"details":3511,"fileName":470,"contentType":471},{"size":466,"image":3512},{"width":468,"height":469},{"sys":3514,"fields":3517},{"id":3515,"createdAt":3516},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":3518,"slug":3519,"articleIntro":3518,"category":3520},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[3521],{"metadata":3522,"sys":3525,"fields":3532},{"tags":3523,"concepts":3524},[],[],{"space":3526,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3528,"publishedVersion":23,"revision":63,"contentType":3530,"locale":29},{"sys":3527},{"type":12,"linkType":13,"id":14},{"sys":3529},{"id":21,"type":12,"linkType":22},{"sys":3531},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3533,"metaTitle":430,"metaDescription":431,"mainTitle":3534,"subtitle":449,"heroImage":3549,"ctaButton":472,"ctaLink":473},[429],{"data":3535,"content":3536,"nodeType":405},{},[3537,3543],{"data":3538,"content":3539,"nodeType":442},{},[3540],{"data":3541,"marks":3542,"value":441,"nodeType":84},{},[],{"data":3544,"content":3545,"nodeType":103},{},[3546],{"data":3547,"marks":3548,"value":202,"nodeType":84},{},[],{"metadata":3550,"sys":3553,"fields":3558},{"tags":3551,"concepts":3552},[],[],{"space":3554,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3556,"publishedVersion":63,"revision":45,"locale":29},{"sys":3555},{"type":12,"linkType":13,"id":14},{"sys":3557},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3559},{"url":464,"details":3560,"fileName":470,"contentType":471},{"size":466,"image":3561},{"width":468,"height":469},{"sys":3563,"fields":3566},{"id":3564,"createdAt":3565},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":3567,"slug":3568,"articleIntro":3567,"category":3569},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[3570],{"metadata":3571,"sys":3574,"fields":3581},{"tags":3572,"concepts":3573},[],[],{"space":3575,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3577,"publishedVersion":23,"revision":63,"contentType":3579,"locale":29},{"sys":3576},{"type":12,"linkType":13,"id":14},{"sys":3578},{"id":21,"type":12,"linkType":22},{"sys":3580},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3582,"metaTitle":430,"metaDescription":431,"mainTitle":3583,"subtitle":449,"heroImage":3598,"ctaButton":472,"ctaLink":473},[429],{"data":3584,"content":3585,"nodeType":405},{},[3586,3592],{"data":3587,"content":3588,"nodeType":442},{},[3589],{"data":3590,"marks":3591,"value":441,"nodeType":84},{},[],{"data":3593,"content":3594,"nodeType":103},{},[3595],{"data":3596,"marks":3597,"value":202,"nodeType":84},{},[],{"metadata":3599,"sys":3602,"fields":3607},{"tags":3600,"concepts":3601},[],[],{"space":3603,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3605,"publishedVersion":63,"revision":45,"locale":29},{"sys":3604},{"type":12,"linkType":13,"id":14},{"sys":3606},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3608},{"url":464,"details":3609,"fileName":470,"contentType":471},{"size":466,"image":3610},{"width":468,"height":469},{"sys":3612,"fields":3615},{"id":3613,"createdAt":3614},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":3616,"slug":3617,"articleIntro":-1,"category":3618},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[3619],{"metadata":3620,"sys":3623,"fields":3630},{"tags":3621,"concepts":3622},[],[],{"space":3624,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3626,"publishedVersion":23,"revision":63,"contentType":3628,"locale":29},{"sys":3625},{"type":12,"linkType":13,"id":14},{"sys":3627},{"id":21,"type":12,"linkType":22},{"sys":3629},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3631,"metaTitle":430,"metaDescription":431,"mainTitle":3632,"subtitle":449,"heroImage":3647,"ctaButton":472,"ctaLink":473},[429],{"data":3633,"content":3634,"nodeType":405},{},[3635,3641],{"data":3636,"content":3637,"nodeType":442},{},[3638],{"data":3639,"marks":3640,"value":441,"nodeType":84},{},[],{"data":3642,"content":3643,"nodeType":103},{},[3644],{"data":3645,"marks":3646,"value":202,"nodeType":84},{},[],{"metadata":3648,"sys":3651,"fields":3656},{"tags":3649,"concepts":3650},[],[],{"space":3652,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3654,"publishedVersion":63,"revision":45,"locale":29},{"sys":3653},{"type":12,"linkType":13,"id":14},{"sys":3655},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3657},{"url":464,"details":3658,"fileName":470,"contentType":471},{"size":466,"image":3659},{"width":468,"height":469},{"sys":3661,"fields":3664},{"id":3662,"createdAt":3663},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":3665,"slug":3666,"articleIntro":3665,"category":3667},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[3668],{"metadata":3669,"sys":3672,"fields":3679},{"tags":3670,"concepts":3671},[],[],{"space":3673,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3675,"publishedVersion":23,"revision":63,"contentType":3677,"locale":29},{"sys":3674},{"type":12,"linkType":13,"id":14},{"sys":3676},{"id":21,"type":12,"linkType":22},{"sys":3678},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3680,"metaTitle":430,"metaDescription":431,"mainTitle":3681,"subtitle":449,"heroImage":3696,"ctaButton":472,"ctaLink":473},[429],{"data":3682,"content":3683,"nodeType":405},{},[3684,3690],{"data":3685,"content":3686,"nodeType":442},{},[3687],{"data":3688,"marks":3689,"value":441,"nodeType":84},{},[],{"data":3691,"content":3692,"nodeType":103},{},[3693],{"data":3694,"marks":3695,"value":202,"nodeType":84},{},[],{"metadata":3697,"sys":3700,"fields":3705},{"tags":3698,"concepts":3699},[],[],{"space":3701,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3703,"publishedVersion":63,"revision":45,"locale":29},{"sys":3702},{"type":12,"linkType":13,"id":14},{"sys":3704},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3706},{"url":464,"details":3707,"fileName":470,"contentType":471},{"size":466,"image":3708},{"width":468,"height":469},{"sys":3710,"fields":3713},{"id":3711,"createdAt":3712},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":3714,"slug":3715,"articleIntro":3714,"category":3716},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[3717],{"metadata":3718,"sys":3721,"fields":3728},{"tags":3719,"concepts":3720},[],[],{"space":3722,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3724,"publishedVersion":23,"revision":63,"contentType":3726,"locale":29},{"sys":3723},{"type":12,"linkType":13,"id":14},{"sys":3725},{"id":21,"type":12,"linkType":22},{"sys":3727},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3729,"metaTitle":430,"metaDescription":431,"mainTitle":3730,"subtitle":449,"heroImage":3745,"ctaButton":472,"ctaLink":473},[429],{"data":3731,"content":3732,"nodeType":405},{},[3733,3739],{"data":3734,"content":3735,"nodeType":442},{},[3736],{"data":3737,"marks":3738,"value":441,"nodeType":84},{},[],{"data":3740,"content":3741,"nodeType":103},{},[3742],{"data":3743,"marks":3744,"value":202,"nodeType":84},{},[],{"metadata":3746,"sys":3749,"fields":3754},{"tags":3747,"concepts":3748},[],[],{"space":3750,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3752,"publishedVersion":63,"revision":45,"locale":29},{"sys":3751},{"type":12,"linkType":13,"id":14},{"sys":3753},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3755},{"url":464,"details":3756,"fileName":470,"contentType":471},{"size":466,"image":3757},{"width":468,"height":469},{"sys":3759,"fields":3762},{"id":3760,"createdAt":3761},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":3763,"slug":3764,"articleIntro":-1,"category":3765},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[3766],{"metadata":3767,"sys":3770,"fields":3777},{"tags":3768,"concepts":3769},[],[],{"space":3771,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3773,"publishedVersion":23,"revision":63,"contentType":3775,"locale":29},{"sys":3772},{"type":12,"linkType":13,"id":14},{"sys":3774},{"id":21,"type":12,"linkType":22},{"sys":3776},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3778,"metaTitle":430,"metaDescription":431,"mainTitle":3779,"subtitle":449,"heroImage":3794,"ctaButton":472,"ctaLink":473},[429],{"data":3780,"content":3781,"nodeType":405},{},[3782,3788],{"data":3783,"content":3784,"nodeType":442},{},[3785],{"data":3786,"marks":3787,"value":441,"nodeType":84},{},[],{"data":3789,"content":3790,"nodeType":103},{},[3791],{"data":3792,"marks":3793,"value":202,"nodeType":84},{},[],{"metadata":3795,"sys":3798,"fields":3803},{"tags":3796,"concepts":3797},[],[],{"space":3799,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3801,"publishedVersion":63,"revision":45,"locale":29},{"sys":3800},{"type":12,"linkType":13,"id":14},{"sys":3802},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3804},{"url":464,"details":3805,"fileName":470,"contentType":471},{"size":466,"image":3806},{"width":468,"height":469},{"sys":3808,"fields":3811},{"id":3809,"createdAt":3810},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":3812,"slug":3813,"articleIntro":3812,"category":3814},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[3815],{"metadata":3816,"sys":3819,"fields":3826},{"tags":3817,"concepts":3818},[],[],{"space":3820,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3822,"publishedVersion":23,"revision":63,"contentType":3824,"locale":29},{"sys":3821},{"type":12,"linkType":13,"id":14},{"sys":3823},{"id":21,"type":12,"linkType":22},{"sys":3825},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3827,"metaTitle":430,"metaDescription":431,"mainTitle":3828,"subtitle":449,"heroImage":3843,"ctaButton":472,"ctaLink":473},[429],{"data":3829,"content":3830,"nodeType":405},{},[3831,3837],{"data":3832,"content":3833,"nodeType":442},{},[3834],{"data":3835,"marks":3836,"value":441,"nodeType":84},{},[],{"data":3838,"content":3839,"nodeType":103},{},[3840],{"data":3841,"marks":3842,"value":202,"nodeType":84},{},[],{"metadata":3844,"sys":3847,"fields":3852},{"tags":3845,"concepts":3846},[],[],{"space":3848,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3850,"publishedVersion":63,"revision":45,"locale":29},{"sys":3849},{"type":12,"linkType":13,"id":14},{"sys":3851},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3853},{"url":464,"details":3854,"fileName":470,"contentType":471},{"size":466,"image":3855},{"width":468,"height":469},{"sys":3857,"fields":3860},{"id":3858,"createdAt":3859},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":3861,"slug":3862,"articleIntro":3861,"category":3863},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[3864],{"metadata":3865,"sys":3868,"fields":3875},{"tags":3866,"concepts":3867},[],[],{"space":3869,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3871,"publishedVersion":23,"revision":63,"contentType":3873,"locale":29},{"sys":3870},{"type":12,"linkType":13,"id":14},{"sys":3872},{"id":21,"type":12,"linkType":22},{"sys":3874},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3876,"metaTitle":430,"metaDescription":431,"mainTitle":3877,"subtitle":449,"heroImage":3892,"ctaButton":472,"ctaLink":473},[429],{"data":3878,"content":3879,"nodeType":405},{},[3880,3886],{"data":3881,"content":3882,"nodeType":442},{},[3883],{"data":3884,"marks":3885,"value":441,"nodeType":84},{},[],{"data":3887,"content":3888,"nodeType":103},{},[3889],{"data":3890,"marks":3891,"value":202,"nodeType":84},{},[],{"metadata":3893,"sys":3896,"fields":3901},{"tags":3894,"concepts":3895},[],[],{"space":3897,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3899,"publishedVersion":63,"revision":45,"locale":29},{"sys":3898},{"type":12,"linkType":13,"id":14},{"sys":3900},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3902},{"url":464,"details":3903,"fileName":470,"contentType":471},{"size":466,"image":3904},{"width":468,"height":469},{"sys":3906,"fields":3909},{"id":3907,"createdAt":3908},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":3910,"slug":3911,"articleIntro":3910,"category":3912},"506 - Obligations","compte-506-obligations",[3913],{"metadata":3914,"sys":3917,"fields":3924},{"tags":3915,"concepts":3916},[],[],{"space":3918,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3920,"publishedVersion":23,"revision":63,"contentType":3922,"locale":29},{"sys":3919},{"type":12,"linkType":13,"id":14},{"sys":3921},{"id":21,"type":12,"linkType":22},{"sys":3923},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3925,"metaTitle":430,"metaDescription":431,"mainTitle":3926,"subtitle":449,"heroImage":3941,"ctaButton":472,"ctaLink":473},[429],{"data":3927,"content":3928,"nodeType":405},{},[3929,3935],{"data":3930,"content":3931,"nodeType":442},{},[3932],{"data":3933,"marks":3934,"value":441,"nodeType":84},{},[],{"data":3936,"content":3937,"nodeType":103},{},[3938],{"data":3939,"marks":3940,"value":202,"nodeType":84},{},[],{"metadata":3942,"sys":3945,"fields":3950},{"tags":3943,"concepts":3944},[],[],{"space":3946,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3948,"publishedVersion":63,"revision":45,"locale":29},{"sys":3947},{"type":12,"linkType":13,"id":14},{"sys":3949},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":3951},{"url":464,"details":3952,"fileName":470,"contentType":471},{"size":466,"image":3953},{"width":468,"height":469},{"sys":3955,"fields":3958},{"id":3956,"createdAt":3957},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":3959,"slug":3960,"articleIntro":3959,"category":3961},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[3962],{"metadata":3963,"sys":3966,"fields":3973},{"tags":3964,"concepts":3965},[],[],{"space":3967,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":3969,"publishedVersion":23,"revision":63,"contentType":3971,"locale":29},{"sys":3968},{"type":12,"linkType":13,"id":14},{"sys":3970},{"id":21,"type":12,"linkType":22},{"sys":3972},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":3974,"metaTitle":430,"metaDescription":431,"mainTitle":3975,"subtitle":449,"heroImage":3990,"ctaButton":472,"ctaLink":473},[429],{"data":3976,"content":3977,"nodeType":405},{},[3978,3984],{"data":3979,"content":3980,"nodeType":442},{},[3981],{"data":3982,"marks":3983,"value":441,"nodeType":84},{},[],{"data":3985,"content":3986,"nodeType":103},{},[3987],{"data":3988,"marks":3989,"value":202,"nodeType":84},{},[],{"metadata":3991,"sys":3994,"fields":3999},{"tags":3992,"concepts":3993},[],[],{"space":3995,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":3997,"publishedVersion":63,"revision":45,"locale":29},{"sys":3996},{"type":12,"linkType":13,"id":14},{"sys":3998},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4000},{"url":464,"details":4001,"fileName":470,"contentType":471},{"size":466,"image":4002},{"width":468,"height":469},{"sys":4004,"fields":4007},{"id":4005,"createdAt":4006},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":4008,"slug":4009,"articleIntro":-1,"category":4010},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[4011],{"metadata":4012,"sys":4015,"fields":4022},{"tags":4013,"concepts":4014},[],[],{"space":4016,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4018,"publishedVersion":23,"revision":63,"contentType":4020,"locale":29},{"sys":4017},{"type":12,"linkType":13,"id":14},{"sys":4019},{"id":21,"type":12,"linkType":22},{"sys":4021},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4023,"metaTitle":430,"metaDescription":431,"mainTitle":4024,"subtitle":449,"heroImage":4039,"ctaButton":472,"ctaLink":473},[429],{"data":4025,"content":4026,"nodeType":405},{},[4027,4033],{"data":4028,"content":4029,"nodeType":442},{},[4030],{"data":4031,"marks":4032,"value":441,"nodeType":84},{},[],{"data":4034,"content":4035,"nodeType":103},{},[4036],{"data":4037,"marks":4038,"value":202,"nodeType":84},{},[],{"metadata":4040,"sys":4043,"fields":4048},{"tags":4041,"concepts":4042},[],[],{"space":4044,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4046,"publishedVersion":63,"revision":45,"locale":29},{"sys":4045},{"type":12,"linkType":13,"id":14},{"sys":4047},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4049},{"url":464,"details":4050,"fileName":470,"contentType":471},{"size":466,"image":4051},{"width":468,"height":469},{"sys":4053,"fields":4056},{"id":4054,"createdAt":4055},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":4057,"slug":4058,"articleIntro":4057,"category":4059},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[4060],{"metadata":4061,"sys":4064,"fields":4071},{"tags":4062,"concepts":4063},[],[],{"space":4065,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4067,"publishedVersion":23,"revision":63,"contentType":4069,"locale":29},{"sys":4066},{"type":12,"linkType":13,"id":14},{"sys":4068},{"id":21,"type":12,"linkType":22},{"sys":4070},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4072,"metaTitle":430,"metaDescription":431,"mainTitle":4073,"subtitle":449,"heroImage":4088,"ctaButton":472,"ctaLink":473},[429],{"data":4074,"content":4075,"nodeType":405},{},[4076,4082],{"data":4077,"content":4078,"nodeType":442},{},[4079],{"data":4080,"marks":4081,"value":441,"nodeType":84},{},[],{"data":4083,"content":4084,"nodeType":103},{},[4085],{"data":4086,"marks":4087,"value":202,"nodeType":84},{},[],{"metadata":4089,"sys":4092,"fields":4097},{"tags":4090,"concepts":4091},[],[],{"space":4093,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4095,"publishedVersion":63,"revision":45,"locale":29},{"sys":4094},{"type":12,"linkType":13,"id":14},{"sys":4096},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4098},{"url":464,"details":4099,"fileName":470,"contentType":471},{"size":466,"image":4100},{"width":468,"height":469},{"sys":4102,"fields":4105},{"id":4103,"createdAt":4104},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":4106,"slug":4107,"articleIntro":4106,"category":4108},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[4109],{"metadata":4110,"sys":4113,"fields":4120},{"tags":4111,"concepts":4112},[],[],{"space":4114,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4116,"publishedVersion":23,"revision":63,"contentType":4118,"locale":29},{"sys":4115},{"type":12,"linkType":13,"id":14},{"sys":4117},{"id":21,"type":12,"linkType":22},{"sys":4119},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4121,"metaTitle":430,"metaDescription":431,"mainTitle":4122,"subtitle":449,"heroImage":4137,"ctaButton":472,"ctaLink":473},[429],{"data":4123,"content":4124,"nodeType":405},{},[4125,4131],{"data":4126,"content":4127,"nodeType":442},{},[4128],{"data":4129,"marks":4130,"value":441,"nodeType":84},{},[],{"data":4132,"content":4133,"nodeType":103},{},[4134],{"data":4135,"marks":4136,"value":202,"nodeType":84},{},[],{"metadata":4138,"sys":4141,"fields":4146},{"tags":4139,"concepts":4140},[],[],{"space":4142,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4144,"publishedVersion":63,"revision":45,"locale":29},{"sys":4143},{"type":12,"linkType":13,"id":14},{"sys":4145},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4147},{"url":464,"details":4148,"fileName":470,"contentType":471},{"size":466,"image":4149},{"width":468,"height":469},{"sys":4151,"fields":4154},{"id":4152,"createdAt":4153},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":4155,"slug":4156,"articleIntro":4155,"category":4157},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[4158],{"metadata":4159,"sys":4162,"fields":4169},{"tags":4160,"concepts":4161},[],[],{"space":4163,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4165,"publishedVersion":23,"revision":63,"contentType":4167,"locale":29},{"sys":4164},{"type":12,"linkType":13,"id":14},{"sys":4166},{"id":21,"type":12,"linkType":22},{"sys":4168},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4170,"metaTitle":430,"metaDescription":431,"mainTitle":4171,"subtitle":449,"heroImage":4186,"ctaButton":472,"ctaLink":473},[429],{"data":4172,"content":4173,"nodeType":405},{},[4174,4180],{"data":4175,"content":4176,"nodeType":442},{},[4177],{"data":4178,"marks":4179,"value":441,"nodeType":84},{},[],{"data":4181,"content":4182,"nodeType":103},{},[4183],{"data":4184,"marks":4185,"value":202,"nodeType":84},{},[],{"metadata":4187,"sys":4190,"fields":4195},{"tags":4188,"concepts":4189},[],[],{"space":4191,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4193,"publishedVersion":63,"revision":45,"locale":29},{"sys":4192},{"type":12,"linkType":13,"id":14},{"sys":4194},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4196},{"url":464,"details":4197,"fileName":470,"contentType":471},{"size":466,"image":4198},{"width":468,"height":469},{"sys":4200,"fields":4203},{"id":4201,"createdAt":4202},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":4204,"slug":4205,"articleIntro":4204,"category":4206},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[4207],{"metadata":4208,"sys":4211,"fields":4218},{"tags":4209,"concepts":4210},[],[],{"space":4212,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4214,"publishedVersion":23,"revision":63,"contentType":4216,"locale":29},{"sys":4213},{"type":12,"linkType":13,"id":14},{"sys":4215},{"id":21,"type":12,"linkType":22},{"sys":4217},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4219,"metaTitle":430,"metaDescription":431,"mainTitle":4220,"subtitle":449,"heroImage":4235,"ctaButton":472,"ctaLink":473},[429],{"data":4221,"content":4222,"nodeType":405},{},[4223,4229],{"data":4224,"content":4225,"nodeType":442},{},[4226],{"data":4227,"marks":4228,"value":441,"nodeType":84},{},[],{"data":4230,"content":4231,"nodeType":103},{},[4232],{"data":4233,"marks":4234,"value":202,"nodeType":84},{},[],{"metadata":4236,"sys":4239,"fields":4244},{"tags":4237,"concepts":4238},[],[],{"space":4240,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4242,"publishedVersion":63,"revision":45,"locale":29},{"sys":4241},{"type":12,"linkType":13,"id":14},{"sys":4243},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4245},{"url":464,"details":4246,"fileName":470,"contentType":471},{"size":466,"image":4247},{"width":468,"height":469},{"sys":4249,"fields":4252},{"id":4250,"createdAt":4251},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":4253,"slug":4254,"articleIntro":4253,"category":4255},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[4256],{"metadata":4257,"sys":4260,"fields":4267},{"tags":4258,"concepts":4259},[],[],{"space":4261,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4263,"publishedVersion":23,"revision":63,"contentType":4265,"locale":29},{"sys":4262},{"type":12,"linkType":13,"id":14},{"sys":4264},{"id":21,"type":12,"linkType":22},{"sys":4266},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4268,"metaTitle":430,"metaDescription":431,"mainTitle":4269,"subtitle":449,"heroImage":4284,"ctaButton":472,"ctaLink":473},[429],{"data":4270,"content":4271,"nodeType":405},{},[4272,4278],{"data":4273,"content":4274,"nodeType":442},{},[4275],{"data":4276,"marks":4277,"value":441,"nodeType":84},{},[],{"data":4279,"content":4280,"nodeType":103},{},[4281],{"data":4282,"marks":4283,"value":202,"nodeType":84},{},[],{"metadata":4285,"sys":4288,"fields":4293},{"tags":4286,"concepts":4287},[],[],{"space":4289,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4291,"publishedVersion":63,"revision":45,"locale":29},{"sys":4290},{"type":12,"linkType":13,"id":14},{"sys":4292},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4294},{"url":464,"details":4295,"fileName":470,"contentType":471},{"size":466,"image":4296},{"width":468,"height":469},{"sys":4298,"fields":4301},{"id":4299,"createdAt":4300},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":4302,"slug":4303,"articleIntro":4302,"category":4304},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[4305],{"metadata":4306,"sys":4309,"fields":4316},{"tags":4307,"concepts":4308},[],[],{"space":4310,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4312,"publishedVersion":23,"revision":63,"contentType":4314,"locale":29},{"sys":4311},{"type":12,"linkType":13,"id":14},{"sys":4313},{"id":21,"type":12,"linkType":22},{"sys":4315},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4317,"metaTitle":430,"metaDescription":431,"mainTitle":4318,"subtitle":449,"heroImage":4333,"ctaButton":472,"ctaLink":473},[429],{"data":4319,"content":4320,"nodeType":405},{},[4321,4327],{"data":4322,"content":4323,"nodeType":442},{},[4324],{"data":4325,"marks":4326,"value":441,"nodeType":84},{},[],{"data":4328,"content":4329,"nodeType":103},{},[4330],{"data":4331,"marks":4332,"value":202,"nodeType":84},{},[],{"metadata":4334,"sys":4337,"fields":4342},{"tags":4335,"concepts":4336},[],[],{"space":4338,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4340,"publishedVersion":63,"revision":45,"locale":29},{"sys":4339},{"type":12,"linkType":13,"id":14},{"sys":4341},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4343},{"url":464,"details":4344,"fileName":470,"contentType":471},{"size":466,"image":4345},{"width":468,"height":469},{"sys":4347,"fields":4350},{"id":4348,"createdAt":4349},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":4351,"slug":4352,"articleIntro":-1,"category":4353},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[4354],{"metadata":4355,"sys":4358,"fields":4365},{"tags":4356,"concepts":4357},[],[],{"space":4359,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4361,"publishedVersion":23,"revision":63,"contentType":4363,"locale":29},{"sys":4360},{"type":12,"linkType":13,"id":14},{"sys":4362},{"id":21,"type":12,"linkType":22},{"sys":4364},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4366,"metaTitle":430,"metaDescription":431,"mainTitle":4367,"subtitle":449,"heroImage":4382,"ctaButton":472,"ctaLink":473},[429],{"data":4368,"content":4369,"nodeType":405},{},[4370,4376],{"data":4371,"content":4372,"nodeType":442},{},[4373],{"data":4374,"marks":4375,"value":441,"nodeType":84},{},[],{"data":4377,"content":4378,"nodeType":103},{},[4379],{"data":4380,"marks":4381,"value":202,"nodeType":84},{},[],{"metadata":4383,"sys":4386,"fields":4391},{"tags":4384,"concepts":4385},[],[],{"space":4387,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4389,"publishedVersion":63,"revision":45,"locale":29},{"sys":4388},{"type":12,"linkType":13,"id":14},{"sys":4390},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4392},{"url":464,"details":4393,"fileName":470,"contentType":471},{"size":466,"image":4394},{"width":468,"height":469},{"sys":4396,"fields":4399},{"id":4397,"createdAt":4398},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":4400,"slug":4401,"articleIntro":4400,"category":4402},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[4403],{"metadata":4404,"sys":4407,"fields":4414},{"tags":4405,"concepts":4406},[],[],{"space":4408,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4410,"publishedVersion":23,"revision":63,"contentType":4412,"locale":29},{"sys":4409},{"type":12,"linkType":13,"id":14},{"sys":4411},{"id":21,"type":12,"linkType":22},{"sys":4413},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4415,"metaTitle":430,"metaDescription":431,"mainTitle":4416,"subtitle":449,"heroImage":4431,"ctaButton":472,"ctaLink":473},[429],{"data":4417,"content":4418,"nodeType":405},{},[4419,4425],{"data":4420,"content":4421,"nodeType":442},{},[4422],{"data":4423,"marks":4424,"value":441,"nodeType":84},{},[],{"data":4426,"content":4427,"nodeType":103},{},[4428],{"data":4429,"marks":4430,"value":202,"nodeType":84},{},[],{"metadata":4432,"sys":4435,"fields":4440},{"tags":4433,"concepts":4434},[],[],{"space":4436,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4438,"publishedVersion":63,"revision":45,"locale":29},{"sys":4437},{"type":12,"linkType":13,"id":14},{"sys":4439},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4441},{"url":464,"details":4442,"fileName":470,"contentType":471},{"size":466,"image":4443},{"width":468,"height":469},{"sys":4445,"fields":4448},{"id":4446,"createdAt":4447},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":4449,"slug":4450,"articleIntro":4449,"category":4451},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[4452],{"metadata":4453,"sys":4456,"fields":4463},{"tags":4454,"concepts":4455},[],[],{"space":4457,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4459,"publishedVersion":23,"revision":63,"contentType":4461,"locale":29},{"sys":4458},{"type":12,"linkType":13,"id":14},{"sys":4460},{"id":21,"type":12,"linkType":22},{"sys":4462},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4464,"metaTitle":430,"metaDescription":431,"mainTitle":4465,"subtitle":449,"heroImage":4480,"ctaButton":472,"ctaLink":473},[429],{"data":4466,"content":4467,"nodeType":405},{},[4468,4474],{"data":4469,"content":4470,"nodeType":442},{},[4471],{"data":4472,"marks":4473,"value":441,"nodeType":84},{},[],{"data":4475,"content":4476,"nodeType":103},{},[4477],{"data":4478,"marks":4479,"value":202,"nodeType":84},{},[],{"metadata":4481,"sys":4484,"fields":4489},{"tags":4482,"concepts":4483},[],[],{"space":4485,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4487,"publishedVersion":63,"revision":45,"locale":29},{"sys":4486},{"type":12,"linkType":13,"id":14},{"sys":4488},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4490},{"url":464,"details":4491,"fileName":470,"contentType":471},{"size":466,"image":4492},{"width":468,"height":469},{"sys":4494,"fields":4497},{"id":4495,"createdAt":4496},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":4498,"slug":4499,"articleIntro":4498,"category":4500},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[4501],{"metadata":4502,"sys":4505,"fields":4512},{"tags":4503,"concepts":4504},[],[],{"space":4506,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4508,"publishedVersion":23,"revision":63,"contentType":4510,"locale":29},{"sys":4507},{"type":12,"linkType":13,"id":14},{"sys":4509},{"id":21,"type":12,"linkType":22},{"sys":4511},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4513,"metaTitle":430,"metaDescription":431,"mainTitle":4514,"subtitle":449,"heroImage":4529,"ctaButton":472,"ctaLink":473},[429],{"data":4515,"content":4516,"nodeType":405},{},[4517,4523],{"data":4518,"content":4519,"nodeType":442},{},[4520],{"data":4521,"marks":4522,"value":441,"nodeType":84},{},[],{"data":4524,"content":4525,"nodeType":103},{},[4526],{"data":4527,"marks":4528,"value":202,"nodeType":84},{},[],{"metadata":4530,"sys":4533,"fields":4538},{"tags":4531,"concepts":4532},[],[],{"space":4534,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4536,"publishedVersion":63,"revision":45,"locale":29},{"sys":4535},{"type":12,"linkType":13,"id":14},{"sys":4537},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4539},{"url":464,"details":4540,"fileName":470,"contentType":471},{"size":466,"image":4541},{"width":468,"height":469},{"sys":4543,"fields":4546},{"id":4544,"createdAt":4545},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":4547,"slug":4548,"articleIntro":4547,"category":4549},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[4550],{"metadata":4551,"sys":4554,"fields":4561},{"tags":4552,"concepts":4553},[],[],{"space":4555,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4557,"publishedVersion":23,"revision":63,"contentType":4559,"locale":29},{"sys":4556},{"type":12,"linkType":13,"id":14},{"sys":4558},{"id":21,"type":12,"linkType":22},{"sys":4560},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4562,"metaTitle":430,"metaDescription":431,"mainTitle":4563,"subtitle":449,"heroImage":4578,"ctaButton":472,"ctaLink":473},[429],{"data":4564,"content":4565,"nodeType":405},{},[4566,4572],{"data":4567,"content":4568,"nodeType":442},{},[4569],{"data":4570,"marks":4571,"value":441,"nodeType":84},{},[],{"data":4573,"content":4574,"nodeType":103},{},[4575],{"data":4576,"marks":4577,"value":202,"nodeType":84},{},[],{"metadata":4579,"sys":4582,"fields":4587},{"tags":4580,"concepts":4581},[],[],{"space":4583,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4585,"publishedVersion":63,"revision":45,"locale":29},{"sys":4584},{"type":12,"linkType":13,"id":14},{"sys":4586},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4588},{"url":464,"details":4589,"fileName":470,"contentType":471},{"size":466,"image":4590},{"width":468,"height":469},{"sys":4592,"fields":4595},{"id":4593,"createdAt":4594},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":4596,"slug":4597,"articleIntro":4596,"category":4598},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[4599],{"metadata":4600,"sys":4603,"fields":4610},{"tags":4601,"concepts":4602},[],[],{"space":4604,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4606,"publishedVersion":23,"revision":63,"contentType":4608,"locale":29},{"sys":4605},{"type":12,"linkType":13,"id":14},{"sys":4607},{"id":21,"type":12,"linkType":22},{"sys":4609},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4611,"metaTitle":430,"metaDescription":431,"mainTitle":4612,"subtitle":449,"heroImage":4627,"ctaButton":472,"ctaLink":473},[429],{"data":4613,"content":4614,"nodeType":405},{},[4615,4621],{"data":4616,"content":4617,"nodeType":442},{},[4618],{"data":4619,"marks":4620,"value":441,"nodeType":84},{},[],{"data":4622,"content":4623,"nodeType":103},{},[4624],{"data":4625,"marks":4626,"value":202,"nodeType":84},{},[],{"metadata":4628,"sys":4631,"fields":4636},{"tags":4629,"concepts":4630},[],[],{"space":4632,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4634,"publishedVersion":63,"revision":45,"locale":29},{"sys":4633},{"type":12,"linkType":13,"id":14},{"sys":4635},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4637},{"url":464,"details":4638,"fileName":470,"contentType":471},{"size":466,"image":4639},{"width":468,"height":469},{"sys":4641,"fields":4644},{"id":4642,"createdAt":4643},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":4645,"slug":4646,"articleIntro":-1,"category":4647},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[4648],{"metadata":4649,"sys":4652,"fields":4659},{"tags":4650,"concepts":4651},[],[],{"space":4653,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4655,"publishedVersion":23,"revision":63,"contentType":4657,"locale":29},{"sys":4654},{"type":12,"linkType":13,"id":14},{"sys":4656},{"id":21,"type":12,"linkType":22},{"sys":4658},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4660,"metaTitle":430,"metaDescription":431,"mainTitle":4661,"subtitle":449,"heroImage":4676,"ctaButton":472,"ctaLink":473},[429],{"data":4662,"content":4663,"nodeType":405},{},[4664,4670],{"data":4665,"content":4666,"nodeType":442},{},[4667],{"data":4668,"marks":4669,"value":441,"nodeType":84},{},[],{"data":4671,"content":4672,"nodeType":103},{},[4673],{"data":4674,"marks":4675,"value":202,"nodeType":84},{},[],{"metadata":4677,"sys":4680,"fields":4685},{"tags":4678,"concepts":4679},[],[],{"space":4681,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4683,"publishedVersion":63,"revision":45,"locale":29},{"sys":4682},{"type":12,"linkType":13,"id":14},{"sys":4684},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4686},{"url":464,"details":4687,"fileName":470,"contentType":471},{"size":466,"image":4688},{"width":468,"height":469},{"sys":4690,"fields":4693},{"id":4691,"createdAt":4692},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":4694,"slug":4695,"articleIntro":4694,"category":4696},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[4697],{"metadata":4698,"sys":4701,"fields":4708},{"tags":4699,"concepts":4700},[],[],{"space":4702,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4704,"publishedVersion":23,"revision":63,"contentType":4706,"locale":29},{"sys":4703},{"type":12,"linkType":13,"id":14},{"sys":4705},{"id":21,"type":12,"linkType":22},{"sys":4707},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4709,"metaTitle":430,"metaDescription":431,"mainTitle":4710,"subtitle":449,"heroImage":4725,"ctaButton":472,"ctaLink":473},[429],{"data":4711,"content":4712,"nodeType":405},{},[4713,4719],{"data":4714,"content":4715,"nodeType":442},{},[4716],{"data":4717,"marks":4718,"value":441,"nodeType":84},{},[],{"data":4720,"content":4721,"nodeType":103},{},[4722],{"data":4723,"marks":4724,"value":202,"nodeType":84},{},[],{"metadata":4726,"sys":4729,"fields":4734},{"tags":4727,"concepts":4728},[],[],{"space":4730,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4732,"publishedVersion":63,"revision":45,"locale":29},{"sys":4731},{"type":12,"linkType":13,"id":14},{"sys":4733},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4735},{"url":464,"details":4736,"fileName":470,"contentType":471},{"size":466,"image":4737},{"width":468,"height":469},{"sys":4739,"fields":4742},{"id":4740,"createdAt":4741},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":4743,"slug":4744,"articleIntro":4743,"category":4745},"331 - Produits en cours","compte-331-produits-en-cours",[4746],{"metadata":4747,"sys":4750,"fields":4757},{"tags":4748,"concepts":4749},[],[],{"space":4751,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4753,"publishedVersion":23,"revision":63,"contentType":4755,"locale":29},{"sys":4752},{"type":12,"linkType":13,"id":14},{"sys":4754},{"id":21,"type":12,"linkType":22},{"sys":4756},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4758,"metaTitle":430,"metaDescription":431,"mainTitle":4759,"subtitle":449,"heroImage":4774,"ctaButton":472,"ctaLink":473},[429],{"data":4760,"content":4761,"nodeType":405},{},[4762,4768],{"data":4763,"content":4764,"nodeType":442},{},[4765],{"data":4766,"marks":4767,"value":441,"nodeType":84},{},[],{"data":4769,"content":4770,"nodeType":103},{},[4771],{"data":4772,"marks":4773,"value":202,"nodeType":84},{},[],{"metadata":4775,"sys":4778,"fields":4783},{"tags":4776,"concepts":4777},[],[],{"space":4779,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4781,"publishedVersion":63,"revision":45,"locale":29},{"sys":4780},{"type":12,"linkType":13,"id":14},{"sys":4782},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4784},{"url":464,"details":4785,"fileName":470,"contentType":471},{"size":466,"image":4786},{"width":468,"height":469},{"sys":4788,"fields":4791},{"id":4789,"createdAt":4790},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":4792,"slug":4793,"articleIntro":4792,"category":4794},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[4795],{"metadata":4796,"sys":4799,"fields":4806},{"tags":4797,"concepts":4798},[],[],{"space":4800,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4802,"publishedVersion":23,"revision":63,"contentType":4804,"locale":29},{"sys":4801},{"type":12,"linkType":13,"id":14},{"sys":4803},{"id":21,"type":12,"linkType":22},{"sys":4805},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4807,"metaTitle":430,"metaDescription":431,"mainTitle":4808,"subtitle":449,"heroImage":4823,"ctaButton":472,"ctaLink":473},[429],{"data":4809,"content":4810,"nodeType":405},{},[4811,4817],{"data":4812,"content":4813,"nodeType":442},{},[4814],{"data":4815,"marks":4816,"value":441,"nodeType":84},{},[],{"data":4818,"content":4819,"nodeType":103},{},[4820],{"data":4821,"marks":4822,"value":202,"nodeType":84},{},[],{"metadata":4824,"sys":4827,"fields":4832},{"tags":4825,"concepts":4826},[],[],{"space":4828,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4830,"publishedVersion":63,"revision":45,"locale":29},{"sys":4829},{"type":12,"linkType":13,"id":14},{"sys":4831},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4833},{"url":464,"details":4834,"fileName":470,"contentType":471},{"size":466,"image":4835},{"width":468,"height":469},{"sys":4837,"fields":4840},{"id":4838,"createdAt":4839},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":4841,"slug":4842,"articleIntro":-1,"category":4843},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[4844],{"metadata":4845,"sys":4848,"fields":4855},{"tags":4846,"concepts":4847},[],[],{"space":4849,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4851,"publishedVersion":23,"revision":63,"contentType":4853,"locale":29},{"sys":4850},{"type":12,"linkType":13,"id":14},{"sys":4852},{"id":21,"type":12,"linkType":22},{"sys":4854},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4856,"metaTitle":430,"metaDescription":431,"mainTitle":4857,"subtitle":449,"heroImage":4872,"ctaButton":472,"ctaLink":473},[429],{"data":4858,"content":4859,"nodeType":405},{},[4860,4866],{"data":4861,"content":4862,"nodeType":442},{},[4863],{"data":4864,"marks":4865,"value":441,"nodeType":84},{},[],{"data":4867,"content":4868,"nodeType":103},{},[4869],{"data":4870,"marks":4871,"value":202,"nodeType":84},{},[],{"metadata":4873,"sys":4876,"fields":4881},{"tags":4874,"concepts":4875},[],[],{"space":4877,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4879,"publishedVersion":63,"revision":45,"locale":29},{"sys":4878},{"type":12,"linkType":13,"id":14},{"sys":4880},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4882},{"url":464,"details":4883,"fileName":470,"contentType":471},{"size":466,"image":4884},{"width":468,"height":469},{"sys":4886,"fields":4889},{"id":4887,"createdAt":4888},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":4890,"slug":4891,"articleIntro":4890,"category":4892},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[4893],{"metadata":4894,"sys":4897,"fields":4904},{"tags":4895,"concepts":4896},[],[],{"space":4898,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4900,"publishedVersion":23,"revision":63,"contentType":4902,"locale":29},{"sys":4899},{"type":12,"linkType":13,"id":14},{"sys":4901},{"id":21,"type":12,"linkType":22},{"sys":4903},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4905,"metaTitle":430,"metaDescription":431,"mainTitle":4906,"subtitle":449,"heroImage":4921,"ctaButton":472,"ctaLink":473},[429],{"data":4907,"content":4908,"nodeType":405},{},[4909,4915],{"data":4910,"content":4911,"nodeType":442},{},[4912],{"data":4913,"marks":4914,"value":441,"nodeType":84},{},[],{"data":4916,"content":4917,"nodeType":103},{},[4918],{"data":4919,"marks":4920,"value":202,"nodeType":84},{},[],{"metadata":4922,"sys":4925,"fields":4930},{"tags":4923,"concepts":4924},[],[],{"space":4926,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4928,"publishedVersion":63,"revision":45,"locale":29},{"sys":4927},{"type":12,"linkType":13,"id":14},{"sys":4929},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4931},{"url":464,"details":4932,"fileName":470,"contentType":471},{"size":466,"image":4933},{"width":468,"height":469},{"sys":4935,"fields":4938},{"id":4936,"createdAt":4937},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":4939,"slug":4940,"articleIntro":-1,"category":4941},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[4942],{"metadata":4943,"sys":4946,"fields":4953},{"tags":4944,"concepts":4945},[],[],{"space":4947,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4949,"publishedVersion":23,"revision":63,"contentType":4951,"locale":29},{"sys":4948},{"type":12,"linkType":13,"id":14},{"sys":4950},{"id":21,"type":12,"linkType":22},{"sys":4952},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":4954,"metaTitle":430,"metaDescription":431,"mainTitle":4955,"subtitle":449,"heroImage":4970,"ctaButton":472,"ctaLink":473},[429],{"data":4956,"content":4957,"nodeType":405},{},[4958,4964],{"data":4959,"content":4960,"nodeType":442},{},[4961],{"data":4962,"marks":4963,"value":441,"nodeType":84},{},[],{"data":4965,"content":4966,"nodeType":103},{},[4967],{"data":4968,"marks":4969,"value":202,"nodeType":84},{},[],{"metadata":4971,"sys":4974,"fields":4979},{"tags":4972,"concepts":4973},[],[],{"space":4975,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":4977,"publishedVersion":63,"revision":45,"locale":29},{"sys":4976},{"type":12,"linkType":13,"id":14},{"sys":4978},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":4980},{"url":464,"details":4981,"fileName":470,"contentType":471},{"size":466,"image":4982},{"width":468,"height":469},{"sys":4984,"fields":4987},{"id":4985,"createdAt":4986},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":4988,"slug":4989,"articleIntro":4988,"category":4990},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[4991],{"metadata":4992,"sys":4995,"fields":5002},{"tags":4993,"concepts":4994},[],[],{"space":4996,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":4998,"publishedVersion":23,"revision":63,"contentType":5000,"locale":29},{"sys":4997},{"type":12,"linkType":13,"id":14},{"sys":4999},{"id":21,"type":12,"linkType":22},{"sys":5001},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5003,"metaTitle":430,"metaDescription":431,"mainTitle":5004,"subtitle":449,"heroImage":5019,"ctaButton":472,"ctaLink":473},[429],{"data":5005,"content":5006,"nodeType":405},{},[5007,5013],{"data":5008,"content":5009,"nodeType":442},{},[5010],{"data":5011,"marks":5012,"value":441,"nodeType":84},{},[],{"data":5014,"content":5015,"nodeType":103},{},[5016],{"data":5017,"marks":5018,"value":202,"nodeType":84},{},[],{"metadata":5020,"sys":5023,"fields":5028},{"tags":5021,"concepts":5022},[],[],{"space":5024,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5026,"publishedVersion":63,"revision":45,"locale":29},{"sys":5025},{"type":12,"linkType":13,"id":14},{"sys":5027},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5029},{"url":464,"details":5030,"fileName":470,"contentType":471},{"size":466,"image":5031},{"width":468,"height":469},{"sys":5033,"fields":5036},{"id":5034,"createdAt":5035},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":5037,"slug":5038,"articleIntro":5037,"category":5039},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[5040],{"metadata":5041,"sys":5044,"fields":5051},{"tags":5042,"concepts":5043},[],[],{"space":5045,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5047,"publishedVersion":23,"revision":63,"contentType":5049,"locale":29},{"sys":5046},{"type":12,"linkType":13,"id":14},{"sys":5048},{"id":21,"type":12,"linkType":22},{"sys":5050},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5052,"metaTitle":430,"metaDescription":431,"mainTitle":5053,"subtitle":449,"heroImage":5068,"ctaButton":472,"ctaLink":473},[429],{"data":5054,"content":5055,"nodeType":405},{},[5056,5062],{"data":5057,"content":5058,"nodeType":442},{},[5059],{"data":5060,"marks":5061,"value":441,"nodeType":84},{},[],{"data":5063,"content":5064,"nodeType":103},{},[5065],{"data":5066,"marks":5067,"value":202,"nodeType":84},{},[],{"metadata":5069,"sys":5072,"fields":5077},{"tags":5070,"concepts":5071},[],[],{"space":5073,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5075,"publishedVersion":63,"revision":45,"locale":29},{"sys":5074},{"type":12,"linkType":13,"id":14},{"sys":5076},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5078},{"url":464,"details":5079,"fileName":470,"contentType":471},{"size":466,"image":5080},{"width":468,"height":469},{"sys":5082,"fields":5085},{"id":5083,"createdAt":5084},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":5086,"slug":5087,"articleIntro":5086,"category":5088},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[5089],{"metadata":5090,"sys":5093,"fields":5100},{"tags":5091,"concepts":5092},[],[],{"space":5094,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5096,"publishedVersion":23,"revision":63,"contentType":5098,"locale":29},{"sys":5095},{"type":12,"linkType":13,"id":14},{"sys":5097},{"id":21,"type":12,"linkType":22},{"sys":5099},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5101,"metaTitle":430,"metaDescription":431,"mainTitle":5102,"subtitle":449,"heroImage":5117,"ctaButton":472,"ctaLink":473},[429],{"data":5103,"content":5104,"nodeType":405},{},[5105,5111],{"data":5106,"content":5107,"nodeType":442},{},[5108],{"data":5109,"marks":5110,"value":441,"nodeType":84},{},[],{"data":5112,"content":5113,"nodeType":103},{},[5114],{"data":5115,"marks":5116,"value":202,"nodeType":84},{},[],{"metadata":5118,"sys":5121,"fields":5126},{"tags":5119,"concepts":5120},[],[],{"space":5122,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5124,"publishedVersion":63,"revision":45,"locale":29},{"sys":5123},{"type":12,"linkType":13,"id":14},{"sys":5125},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5127},{"url":464,"details":5128,"fileName":470,"contentType":471},{"size":466,"image":5129},{"width":468,"height":469},{"sys":5131,"fields":5134},{"id":5132,"createdAt":5133},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":5135,"slug":5136,"articleIntro":5135,"category":5137},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[5138],{"metadata":5139,"sys":5142,"fields":5149},{"tags":5140,"concepts":5141},[],[],{"space":5143,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5145,"publishedVersion":23,"revision":63,"contentType":5147,"locale":29},{"sys":5144},{"type":12,"linkType":13,"id":14},{"sys":5146},{"id":21,"type":12,"linkType":22},{"sys":5148},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5150,"metaTitle":430,"metaDescription":431,"mainTitle":5151,"subtitle":449,"heroImage":5166,"ctaButton":472,"ctaLink":473},[429],{"data":5152,"content":5153,"nodeType":405},{},[5154,5160],{"data":5155,"content":5156,"nodeType":442},{},[5157],{"data":5158,"marks":5159,"value":441,"nodeType":84},{},[],{"data":5161,"content":5162,"nodeType":103},{},[5163],{"data":5164,"marks":5165,"value":202,"nodeType":84},{},[],{"metadata":5167,"sys":5170,"fields":5175},{"tags":5168,"concepts":5169},[],[],{"space":5171,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5173,"publishedVersion":63,"revision":45,"locale":29},{"sys":5172},{"type":12,"linkType":13,"id":14},{"sys":5174},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5176},{"url":464,"details":5177,"fileName":470,"contentType":471},{"size":466,"image":5178},{"width":468,"height":469},{"sys":5180,"fields":5183},{"id":5181,"createdAt":5182},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":5184,"slug":5185,"articleIntro":5184,"category":5186},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[5187],{"metadata":5188,"sys":5191,"fields":5198},{"tags":5189,"concepts":5190},[],[],{"space":5192,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5194,"publishedVersion":23,"revision":63,"contentType":5196,"locale":29},{"sys":5193},{"type":12,"linkType":13,"id":14},{"sys":5195},{"id":21,"type":12,"linkType":22},{"sys":5197},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5199,"metaTitle":430,"metaDescription":431,"mainTitle":5200,"subtitle":449,"heroImage":5215,"ctaButton":472,"ctaLink":473},[429],{"data":5201,"content":5202,"nodeType":405},{},[5203,5209],{"data":5204,"content":5205,"nodeType":442},{},[5206],{"data":5207,"marks":5208,"value":441,"nodeType":84},{},[],{"data":5210,"content":5211,"nodeType":103},{},[5212],{"data":5213,"marks":5214,"value":202,"nodeType":84},{},[],{"metadata":5216,"sys":5219,"fields":5224},{"tags":5217,"concepts":5218},[],[],{"space":5220,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5222,"publishedVersion":63,"revision":45,"locale":29},{"sys":5221},{"type":12,"linkType":13,"id":14},{"sys":5223},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5225},{"url":464,"details":5226,"fileName":470,"contentType":471},{"size":466,"image":5227},{"width":468,"height":469},{"sys":5229,"fields":5232},{"id":5230,"createdAt":5231},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":5233,"slug":5234,"articleIntro":5233,"category":5235},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[5236],{"metadata":5237,"sys":5240,"fields":5247},{"tags":5238,"concepts":5239},[],[],{"space":5241,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5243,"publishedVersion":23,"revision":63,"contentType":5245,"locale":29},{"sys":5242},{"type":12,"linkType":13,"id":14},{"sys":5244},{"id":21,"type":12,"linkType":22},{"sys":5246},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5248,"metaTitle":430,"metaDescription":431,"mainTitle":5249,"subtitle":449,"heroImage":5264,"ctaButton":472,"ctaLink":473},[429],{"data":5250,"content":5251,"nodeType":405},{},[5252,5258],{"data":5253,"content":5254,"nodeType":442},{},[5255],{"data":5256,"marks":5257,"value":441,"nodeType":84},{},[],{"data":5259,"content":5260,"nodeType":103},{},[5261],{"data":5262,"marks":5263,"value":202,"nodeType":84},{},[],{"metadata":5265,"sys":5268,"fields":5273},{"tags":5266,"concepts":5267},[],[],{"space":5269,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5271,"publishedVersion":63,"revision":45,"locale":29},{"sys":5270},{"type":12,"linkType":13,"id":14},{"sys":5272},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5274},{"url":464,"details":5275,"fileName":470,"contentType":471},{"size":466,"image":5276},{"width":468,"height":469},{"sys":5278,"fields":5281},{"id":5279,"createdAt":5280},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":5282,"slug":5283,"articleIntro":-1,"category":5284},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[5285],{"metadata":5286,"sys":5289,"fields":5296},{"tags":5287,"concepts":5288},[],[],{"space":5290,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5292,"publishedVersion":23,"revision":63,"contentType":5294,"locale":29},{"sys":5291},{"type":12,"linkType":13,"id":14},{"sys":5293},{"id":21,"type":12,"linkType":22},{"sys":5295},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5297,"metaTitle":430,"metaDescription":431,"mainTitle":5298,"subtitle":449,"heroImage":5313,"ctaButton":472,"ctaLink":473},[429],{"data":5299,"content":5300,"nodeType":405},{},[5301,5307],{"data":5302,"content":5303,"nodeType":442},{},[5304],{"data":5305,"marks":5306,"value":441,"nodeType":84},{},[],{"data":5308,"content":5309,"nodeType":103},{},[5310],{"data":5311,"marks":5312,"value":202,"nodeType":84},{},[],{"metadata":5314,"sys":5317,"fields":5322},{"tags":5315,"concepts":5316},[],[],{"space":5318,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5320,"publishedVersion":63,"revision":45,"locale":29},{"sys":5319},{"type":12,"linkType":13,"id":14},{"sys":5321},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5323},{"url":464,"details":5324,"fileName":470,"contentType":471},{"size":466,"image":5325},{"width":468,"height":469},{"sys":5327,"fields":5330},{"id":5328,"createdAt":5329},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":5331,"slug":5332,"articleIntro":5331,"category":5333},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[5334],{"metadata":5335,"sys":5338,"fields":5345},{"tags":5336,"concepts":5337},[],[],{"space":5339,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5341,"publishedVersion":23,"revision":63,"contentType":5343,"locale":29},{"sys":5340},{"type":12,"linkType":13,"id":14},{"sys":5342},{"id":21,"type":12,"linkType":22},{"sys":5344},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5346,"metaTitle":430,"metaDescription":431,"mainTitle":5347,"subtitle":449,"heroImage":5362,"ctaButton":472,"ctaLink":473},[429],{"data":5348,"content":5349,"nodeType":405},{},[5350,5356],{"data":5351,"content":5352,"nodeType":442},{},[5353],{"data":5354,"marks":5355,"value":441,"nodeType":84},{},[],{"data":5357,"content":5358,"nodeType":103},{},[5359],{"data":5360,"marks":5361,"value":202,"nodeType":84},{},[],{"metadata":5363,"sys":5366,"fields":5371},{"tags":5364,"concepts":5365},[],[],{"space":5367,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5369,"publishedVersion":63,"revision":45,"locale":29},{"sys":5368},{"type":12,"linkType":13,"id":14},{"sys":5370},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5372},{"url":464,"details":5373,"fileName":470,"contentType":471},{"size":466,"image":5374},{"width":468,"height":469},{"sys":5376,"fields":5379},{"id":5377,"createdAt":5378},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":5380,"slug":5381,"articleIntro":5380,"category":5382},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[5383],{"metadata":5384,"sys":5387,"fields":5394},{"tags":5385,"concepts":5386},[],[],{"space":5388,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5390,"publishedVersion":23,"revision":63,"contentType":5392,"locale":29},{"sys":5389},{"type":12,"linkType":13,"id":14},{"sys":5391},{"id":21,"type":12,"linkType":22},{"sys":5393},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5395,"metaTitle":430,"metaDescription":431,"mainTitle":5396,"subtitle":449,"heroImage":5411,"ctaButton":472,"ctaLink":473},[429],{"data":5397,"content":5398,"nodeType":405},{},[5399,5405],{"data":5400,"content":5401,"nodeType":442},{},[5402],{"data":5403,"marks":5404,"value":441,"nodeType":84},{},[],{"data":5406,"content":5407,"nodeType":103},{},[5408],{"data":5409,"marks":5410,"value":202,"nodeType":84},{},[],{"metadata":5412,"sys":5415,"fields":5420},{"tags":5413,"concepts":5414},[],[],{"space":5416,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5418,"publishedVersion":63,"revision":45,"locale":29},{"sys":5417},{"type":12,"linkType":13,"id":14},{"sys":5419},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5421},{"url":464,"details":5422,"fileName":470,"contentType":471},{"size":466,"image":5423},{"width":468,"height":469},{"sys":5425,"fields":5428},{"id":5426,"createdAt":5427},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":5429,"slug":5430,"articleIntro":5429,"category":5431},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[5432],{"metadata":5433,"sys":5436,"fields":5443},{"tags":5434,"concepts":5435},[],[],{"space":5437,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5439,"publishedVersion":23,"revision":63,"contentType":5441,"locale":29},{"sys":5438},{"type":12,"linkType":13,"id":14},{"sys":5440},{"id":21,"type":12,"linkType":22},{"sys":5442},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5444,"metaTitle":430,"metaDescription":431,"mainTitle":5445,"subtitle":449,"heroImage":5460,"ctaButton":472,"ctaLink":473},[429],{"data":5446,"content":5447,"nodeType":405},{},[5448,5454],{"data":5449,"content":5450,"nodeType":442},{},[5451],{"data":5452,"marks":5453,"value":441,"nodeType":84},{},[],{"data":5455,"content":5456,"nodeType":103},{},[5457],{"data":5458,"marks":5459,"value":202,"nodeType":84},{},[],{"metadata":5461,"sys":5464,"fields":5469},{"tags":5462,"concepts":5463},[],[],{"space":5465,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5467,"publishedVersion":63,"revision":45,"locale":29},{"sys":5466},{"type":12,"linkType":13,"id":14},{"sys":5468},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5470},{"url":464,"details":5471,"fileName":470,"contentType":471},{"size":466,"image":5472},{"width":468,"height":469},{"sys":5474,"fields":5477},{"id":5475,"createdAt":5476},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":5478,"slug":5479,"articleIntro":5478,"category":5480},"426 - Personnel - Dépôts","compte-426-personnel-depots",[5481],{"metadata":5482,"sys":5485,"fields":5492},{"tags":5483,"concepts":5484},[],[],{"space":5486,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5488,"publishedVersion":23,"revision":63,"contentType":5490,"locale":29},{"sys":5487},{"type":12,"linkType":13,"id":14},{"sys":5489},{"id":21,"type":12,"linkType":22},{"sys":5491},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5493,"metaTitle":430,"metaDescription":431,"mainTitle":5494,"subtitle":449,"heroImage":5509,"ctaButton":472,"ctaLink":473},[429],{"data":5495,"content":5496,"nodeType":405},{},[5497,5503],{"data":5498,"content":5499,"nodeType":442},{},[5500],{"data":5501,"marks":5502,"value":441,"nodeType":84},{},[],{"data":5504,"content":5505,"nodeType":103},{},[5506],{"data":5507,"marks":5508,"value":202,"nodeType":84},{},[],{"metadata":5510,"sys":5513,"fields":5518},{"tags":5511,"concepts":5512},[],[],{"space":5514,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5516,"publishedVersion":63,"revision":45,"locale":29},{"sys":5515},{"type":12,"linkType":13,"id":14},{"sys":5517},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5519},{"url":464,"details":5520,"fileName":470,"contentType":471},{"size":466,"image":5521},{"width":468,"height":469},{"sys":5523,"fields":5526},{"id":5524,"createdAt":5525},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":5527,"slug":5528,"articleIntro":5529,"category":5530},"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.",[5531],{"metadata":5532,"sys":5535,"fields":5542},{"tags":5533,"concepts":5534},[],[],{"space":5536,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5538,"publishedVersion":23,"revision":63,"contentType":5540,"locale":29},{"sys":5537},{"type":12,"linkType":13,"id":14},{"sys":5539},{"id":21,"type":12,"linkType":22},{"sys":5541},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5543,"metaTitle":430,"metaDescription":431,"mainTitle":5544,"subtitle":449,"heroImage":5559,"ctaButton":472,"ctaLink":473},[429],{"data":5545,"content":5546,"nodeType":405},{},[5547,5553],{"data":5548,"content":5549,"nodeType":442},{},[5550],{"data":5551,"marks":5552,"value":441,"nodeType":84},{},[],{"data":5554,"content":5555,"nodeType":103},{},[5556],{"data":5557,"marks":5558,"value":202,"nodeType":84},{},[],{"metadata":5560,"sys":5563,"fields":5568},{"tags":5561,"concepts":5562},[],[],{"space":5564,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5566,"publishedVersion":63,"revision":45,"locale":29},{"sys":5565},{"type":12,"linkType":13,"id":14},{"sys":5567},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5569},{"url":464,"details":5570,"fileName":470,"contentType":471},{"size":466,"image":5571},{"width":468,"height":469},{"sys":5573,"fields":5576},{"id":5574,"createdAt":5575},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":5577,"slug":5578,"articleIntro":5579,"category":5580},"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.",[5581],{"metadata":5582,"sys":5585,"fields":5592},{"tags":5583,"concepts":5584},[],[],{"space":5586,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5588,"publishedVersion":23,"revision":63,"contentType":5590,"locale":29},{"sys":5587},{"type":12,"linkType":13,"id":14},{"sys":5589},{"id":21,"type":12,"linkType":22},{"sys":5591},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5593,"metaTitle":430,"metaDescription":431,"mainTitle":5594,"subtitle":449,"heroImage":5609,"ctaButton":472,"ctaLink":473},[429],{"data":5595,"content":5596,"nodeType":405},{},[5597,5603],{"data":5598,"content":5599,"nodeType":442},{},[5600],{"data":5601,"marks":5602,"value":441,"nodeType":84},{},[],{"data":5604,"content":5605,"nodeType":103},{},[5606],{"data":5607,"marks":5608,"value":202,"nodeType":84},{},[],{"metadata":5610,"sys":5613,"fields":5618},{"tags":5611,"concepts":5612},[],[],{"space":5614,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5616,"publishedVersion":63,"revision":45,"locale":29},{"sys":5615},{"type":12,"linkType":13,"id":14},{"sys":5617},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5619},{"url":464,"details":5620,"fileName":470,"contentType":471},{"size":466,"image":5621},{"width":468,"height":469},{"sys":5623,"fields":5626},{"id":5624,"createdAt":5625},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":5627,"slug":5628,"articleIntro":5627,"category":5629},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[5630],{"metadata":5631,"sys":5634,"fields":5641},{"tags":5632,"concepts":5633},[],[],{"space":5635,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5637,"publishedVersion":23,"revision":63,"contentType":5639,"locale":29},{"sys":5636},{"type":12,"linkType":13,"id":14},{"sys":5638},{"id":21,"type":12,"linkType":22},{"sys":5640},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5642,"metaTitle":430,"metaDescription":431,"mainTitle":5643,"subtitle":449,"heroImage":5658,"ctaButton":472,"ctaLink":473},[429],{"data":5644,"content":5645,"nodeType":405},{},[5646,5652],{"data":5647,"content":5648,"nodeType":442},{},[5649],{"data":5650,"marks":5651,"value":441,"nodeType":84},{},[],{"data":5653,"content":5654,"nodeType":103},{},[5655],{"data":5656,"marks":5657,"value":202,"nodeType":84},{},[],{"metadata":5659,"sys":5662,"fields":5667},{"tags":5660,"concepts":5661},[],[],{"space":5663,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5665,"publishedVersion":63,"revision":45,"locale":29},{"sys":5664},{"type":12,"linkType":13,"id":14},{"sys":5666},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5668},{"url":464,"details":5669,"fileName":470,"contentType":471},{"size":466,"image":5670},{"width":468,"height":469},{"sys":5672,"fields":5675},{"id":5673,"createdAt":5674},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":5676,"slug":5677,"articleIntro":5676,"category":5678},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[5679],{"metadata":5680,"sys":5683,"fields":5690},{"tags":5681,"concepts":5682},[],[],{"space":5684,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5686,"publishedVersion":23,"revision":63,"contentType":5688,"locale":29},{"sys":5685},{"type":12,"linkType":13,"id":14},{"sys":5687},{"id":21,"type":12,"linkType":22},{"sys":5689},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5691,"metaTitle":430,"metaDescription":431,"mainTitle":5692,"subtitle":449,"heroImage":5707,"ctaButton":472,"ctaLink":473},[429],{"data":5693,"content":5694,"nodeType":405},{},[5695,5701],{"data":5696,"content":5697,"nodeType":442},{},[5698],{"data":5699,"marks":5700,"value":441,"nodeType":84},{},[],{"data":5702,"content":5703,"nodeType":103},{},[5704],{"data":5705,"marks":5706,"value":202,"nodeType":84},{},[],{"metadata":5708,"sys":5711,"fields":5716},{"tags":5709,"concepts":5710},[],[],{"space":5712,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5714,"publishedVersion":63,"revision":45,"locale":29},{"sys":5713},{"type":12,"linkType":13,"id":14},{"sys":5715},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5717},{"url":464,"details":5718,"fileName":470,"contentType":471},{"size":466,"image":5719},{"width":468,"height":469},{"sys":5721,"fields":5724},{"id":5722,"createdAt":5723},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":5725,"slug":5726,"articleIntro":5725,"category":5727},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[5728],{"metadata":5729,"sys":5732,"fields":5739},{"tags":5730,"concepts":5731},[],[],{"space":5733,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5735,"publishedVersion":23,"revision":63,"contentType":5737,"locale":29},{"sys":5734},{"type":12,"linkType":13,"id":14},{"sys":5736},{"id":21,"type":12,"linkType":22},{"sys":5738},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5740,"metaTitle":430,"metaDescription":431,"mainTitle":5741,"subtitle":449,"heroImage":5756,"ctaButton":472,"ctaLink":473},[429],{"data":5742,"content":5743,"nodeType":405},{},[5744,5750],{"data":5745,"content":5746,"nodeType":442},{},[5747],{"data":5748,"marks":5749,"value":441,"nodeType":84},{},[],{"data":5751,"content":5752,"nodeType":103},{},[5753],{"data":5754,"marks":5755,"value":202,"nodeType":84},{},[],{"metadata":5757,"sys":5760,"fields":5765},{"tags":5758,"concepts":5759},[],[],{"space":5761,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5763,"publishedVersion":63,"revision":45,"locale":29},{"sys":5762},{"type":12,"linkType":13,"id":14},{"sys":5764},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5766},{"url":464,"details":5767,"fileName":470,"contentType":471},{"size":466,"image":5768},{"width":468,"height":469},{"sys":5770,"fields":5773},{"id":5771,"createdAt":5772},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":5774,"slug":5775,"articleIntro":-1,"category":5776},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[5777],{"metadata":5778,"sys":5781,"fields":5788},{"tags":5779,"concepts":5780},[],[],{"space":5782,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5784,"publishedVersion":23,"revision":63,"contentType":5786,"locale":29},{"sys":5783},{"type":12,"linkType":13,"id":14},{"sys":5785},{"id":21,"type":12,"linkType":22},{"sys":5787},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5789,"metaTitle":430,"metaDescription":431,"mainTitle":5790,"subtitle":449,"heroImage":5805,"ctaButton":472,"ctaLink":473},[429],{"data":5791,"content":5792,"nodeType":405},{},[5793,5799],{"data":5794,"content":5795,"nodeType":442},{},[5796],{"data":5797,"marks":5798,"value":441,"nodeType":84},{},[],{"data":5800,"content":5801,"nodeType":103},{},[5802],{"data":5803,"marks":5804,"value":202,"nodeType":84},{},[],{"metadata":5806,"sys":5809,"fields":5814},{"tags":5807,"concepts":5808},[],[],{"space":5810,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5812,"publishedVersion":63,"revision":45,"locale":29},{"sys":5811},{"type":12,"linkType":13,"id":14},{"sys":5813},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5815},{"url":464,"details":5816,"fileName":470,"contentType":471},{"size":466,"image":5817},{"width":468,"height":469},{"sys":5819,"fields":5822},{"id":5820,"createdAt":5821},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":5823,"slug":5824,"articleIntro":5823,"category":5825},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[5826],{"metadata":5827,"sys":5830,"fields":5837},{"tags":5828,"concepts":5829},[],[],{"space":5831,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5833,"publishedVersion":23,"revision":63,"contentType":5835,"locale":29},{"sys":5832},{"type":12,"linkType":13,"id":14},{"sys":5834},{"id":21,"type":12,"linkType":22},{"sys":5836},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5838,"metaTitle":430,"metaDescription":431,"mainTitle":5839,"subtitle":449,"heroImage":5854,"ctaButton":472,"ctaLink":473},[429],{"data":5840,"content":5841,"nodeType":405},{},[5842,5848],{"data":5843,"content":5844,"nodeType":442},{},[5845],{"data":5846,"marks":5847,"value":441,"nodeType":84},{},[],{"data":5849,"content":5850,"nodeType":103},{},[5851],{"data":5852,"marks":5853,"value":202,"nodeType":84},{},[],{"metadata":5855,"sys":5858,"fields":5863},{"tags":5856,"concepts":5857},[],[],{"space":5859,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5861,"publishedVersion":63,"revision":45,"locale":29},{"sys":5860},{"type":12,"linkType":13,"id":14},{"sys":5862},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5864},{"url":464,"details":5865,"fileName":470,"contentType":471},{"size":466,"image":5866},{"width":468,"height":469},{"sys":5868,"fields":5871},{"id":5869,"createdAt":5870},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":5872,"slug":5873,"articleIntro":5872,"category":5874},"Compte 326 - Emballages","compte-326-emballages",[5875],{"metadata":5876,"sys":5879,"fields":5886},{"tags":5877,"concepts":5878},[],[],{"space":5880,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5882,"publishedVersion":23,"revision":63,"contentType":5884,"locale":29},{"sys":5881},{"type":12,"linkType":13,"id":14},{"sys":5883},{"id":21,"type":12,"linkType":22},{"sys":5885},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5887,"metaTitle":430,"metaDescription":431,"mainTitle":5888,"subtitle":449,"heroImage":5903,"ctaButton":472,"ctaLink":473},[429],{"data":5889,"content":5890,"nodeType":405},{},[5891,5897],{"data":5892,"content":5893,"nodeType":442},{},[5894],{"data":5895,"marks":5896,"value":441,"nodeType":84},{},[],{"data":5898,"content":5899,"nodeType":103},{},[5900],{"data":5901,"marks":5902,"value":202,"nodeType":84},{},[],{"metadata":5904,"sys":5907,"fields":5912},{"tags":5905,"concepts":5906},[],[],{"space":5908,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5910,"publishedVersion":63,"revision":45,"locale":29},{"sys":5909},{"type":12,"linkType":13,"id":14},{"sys":5911},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5913},{"url":464,"details":5914,"fileName":470,"contentType":471},{"size":466,"image":5915},{"width":468,"height":469},{"sys":5917,"fields":5920},{"id":5918,"createdAt":5919},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":5921,"slug":5922,"articleIntro":5921,"category":5923},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[5924],{"metadata":5925,"sys":5928,"fields":5935},{"tags":5926,"concepts":5927},[],[],{"space":5929,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5931,"publishedVersion":23,"revision":63,"contentType":5933,"locale":29},{"sys":5930},{"type":12,"linkType":13,"id":14},{"sys":5932},{"id":21,"type":12,"linkType":22},{"sys":5934},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5936,"metaTitle":430,"metaDescription":431,"mainTitle":5937,"subtitle":449,"heroImage":5952,"ctaButton":472,"ctaLink":473},[429],{"data":5938,"content":5939,"nodeType":405},{},[5940,5946],{"data":5941,"content":5942,"nodeType":442},{},[5943],{"data":5944,"marks":5945,"value":441,"nodeType":84},{},[],{"data":5947,"content":5948,"nodeType":103},{},[5949],{"data":5950,"marks":5951,"value":202,"nodeType":84},{},[],{"metadata":5953,"sys":5956,"fields":5961},{"tags":5954,"concepts":5955},[],[],{"space":5957,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":5959,"publishedVersion":63,"revision":45,"locale":29},{"sys":5958},{"type":12,"linkType":13,"id":14},{"sys":5960},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":5962},{"url":464,"details":5963,"fileName":470,"contentType":471},{"size":466,"image":5964},{"width":468,"height":469},{"sys":5966,"fields":5969},{"id":5967,"createdAt":5968},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":5970,"slug":5971,"articleIntro":-1,"category":5972},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[5973],{"metadata":5974,"sys":5977,"fields":5984},{"tags":5975,"concepts":5976},[],[],{"space":5978,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":5980,"publishedVersion":23,"revision":63,"contentType":5982,"locale":29},{"sys":5979},{"type":12,"linkType":13,"id":14},{"sys":5981},{"id":21,"type":12,"linkType":22},{"sys":5983},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":5985,"metaTitle":430,"metaDescription":431,"mainTitle":5986,"subtitle":449,"heroImage":6001,"ctaButton":472,"ctaLink":473},[429],{"data":5987,"content":5988,"nodeType":405},{},[5989,5995],{"data":5990,"content":5991,"nodeType":442},{},[5992],{"data":5993,"marks":5994,"value":441,"nodeType":84},{},[],{"data":5996,"content":5997,"nodeType":103},{},[5998],{"data":5999,"marks":6000,"value":202,"nodeType":84},{},[],{"metadata":6002,"sys":6005,"fields":6010},{"tags":6003,"concepts":6004},[],[],{"space":6006,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6008,"publishedVersion":63,"revision":45,"locale":29},{"sys":6007},{"type":12,"linkType":13,"id":14},{"sys":6009},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6011},{"url":464,"details":6012,"fileName":470,"contentType":471},{"size":466,"image":6013},{"width":468,"height":469},{"sys":6015,"fields":6018},{"id":6016,"createdAt":6017},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":6019,"slug":6020,"articleIntro":6019,"category":6021},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[6022],{"metadata":6023,"sys":6026,"fields":6033},{"tags":6024,"concepts":6025},[],[],{"space":6027,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6029,"publishedVersion":23,"revision":63,"contentType":6031,"locale":29},{"sys":6028},{"type":12,"linkType":13,"id":14},{"sys":6030},{"id":21,"type":12,"linkType":22},{"sys":6032},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6034,"metaTitle":430,"metaDescription":431,"mainTitle":6035,"subtitle":449,"heroImage":6050,"ctaButton":472,"ctaLink":473},[429],{"data":6036,"content":6037,"nodeType":405},{},[6038,6044],{"data":6039,"content":6040,"nodeType":442},{},[6041],{"data":6042,"marks":6043,"value":441,"nodeType":84},{},[],{"data":6045,"content":6046,"nodeType":103},{},[6047],{"data":6048,"marks":6049,"value":202,"nodeType":84},{},[],{"metadata":6051,"sys":6054,"fields":6059},{"tags":6052,"concepts":6053},[],[],{"space":6055,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6057,"publishedVersion":63,"revision":45,"locale":29},{"sys":6056},{"type":12,"linkType":13,"id":14},{"sys":6058},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6060},{"url":464,"details":6061,"fileName":470,"contentType":471},{"size":466,"image":6062},{"width":468,"height":469},{"sys":6064,"fields":6067},{"id":6065,"createdAt":6066},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":6068,"slug":6069,"articleIntro":-1,"category":6070},"Compte 512 - Banques","compte-512-banques",[6071],{"metadata":6072,"sys":6075,"fields":6082},{"tags":6073,"concepts":6074},[],[],{"space":6076,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6078,"publishedVersion":23,"revision":63,"contentType":6080,"locale":29},{"sys":6077},{"type":12,"linkType":13,"id":14},{"sys":6079},{"id":21,"type":12,"linkType":22},{"sys":6081},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6083,"metaTitle":430,"metaDescription":431,"mainTitle":6084,"subtitle":449,"heroImage":6099,"ctaButton":472,"ctaLink":473},[429],{"data":6085,"content":6086,"nodeType":405},{},[6087,6093],{"data":6088,"content":6089,"nodeType":442},{},[6090],{"data":6091,"marks":6092,"value":441,"nodeType":84},{},[],{"data":6094,"content":6095,"nodeType":103},{},[6096],{"data":6097,"marks":6098,"value":202,"nodeType":84},{},[],{"metadata":6100,"sys":6103,"fields":6108},{"tags":6101,"concepts":6102},[],[],{"space":6104,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6106,"publishedVersion":63,"revision":45,"locale":29},{"sys":6105},{"type":12,"linkType":13,"id":14},{"sys":6107},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6109},{"url":464,"details":6110,"fileName":470,"contentType":471},{"size":466,"image":6111},{"width":468,"height":469},{"sys":6113,"fields":6116},{"id":6114,"createdAt":6115},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":6117,"slug":6118,"articleIntro":-1,"category":6119},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[6120],{"metadata":6121,"sys":6124,"fields":6131},{"tags":6122,"concepts":6123},[],[],{"space":6125,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6127,"publishedVersion":23,"revision":63,"contentType":6129,"locale":29},{"sys":6126},{"type":12,"linkType":13,"id":14},{"sys":6128},{"id":21,"type":12,"linkType":22},{"sys":6130},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6132,"metaTitle":430,"metaDescription":431,"mainTitle":6133,"subtitle":449,"heroImage":6148,"ctaButton":472,"ctaLink":473},[429],{"data":6134,"content":6135,"nodeType":405},{},[6136,6142],{"data":6137,"content":6138,"nodeType":442},{},[6139],{"data":6140,"marks":6141,"value":441,"nodeType":84},{},[],{"data":6143,"content":6144,"nodeType":103},{},[6145],{"data":6146,"marks":6147,"value":202,"nodeType":84},{},[],{"metadata":6149,"sys":6152,"fields":6157},{"tags":6150,"concepts":6151},[],[],{"space":6153,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6155,"publishedVersion":63,"revision":45,"locale":29},{"sys":6154},{"type":12,"linkType":13,"id":14},{"sys":6156},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6158},{"url":464,"details":6159,"fileName":470,"contentType":471},{"size":466,"image":6160},{"width":468,"height":469},{"sys":6162,"fields":6165},{"id":6163,"createdAt":6164},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":6166,"slug":6167,"articleIntro":6166,"category":6168},"6331 - Versement de transport","compte-6331-versement-de-transport",[6169],{"metadata":6170,"sys":6173,"fields":6180},{"tags":6171,"concepts":6172},[],[],{"space":6174,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6176,"publishedVersion":23,"revision":63,"contentType":6178,"locale":29},{"sys":6175},{"type":12,"linkType":13,"id":14},{"sys":6177},{"id":21,"type":12,"linkType":22},{"sys":6179},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6181,"metaTitle":430,"metaDescription":431,"mainTitle":6182,"subtitle":449,"heroImage":6197,"ctaButton":472,"ctaLink":473},[429],{"data":6183,"content":6184,"nodeType":405},{},[6185,6191],{"data":6186,"content":6187,"nodeType":442},{},[6188],{"data":6189,"marks":6190,"value":441,"nodeType":84},{},[],{"data":6192,"content":6193,"nodeType":103},{},[6194],{"data":6195,"marks":6196,"value":202,"nodeType":84},{},[],{"metadata":6198,"sys":6201,"fields":6206},{"tags":6199,"concepts":6200},[],[],{"space":6202,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6204,"publishedVersion":63,"revision":45,"locale":29},{"sys":6203},{"type":12,"linkType":13,"id":14},{"sys":6205},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6207},{"url":464,"details":6208,"fileName":470,"contentType":471},{"size":466,"image":6209},{"width":468,"height":469},{"sys":6211,"fields":6214},{"id":6212,"createdAt":6213},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":6215,"slug":6216,"articleIntro":6215,"category":6217},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[6218],{"metadata":6219,"sys":6222,"fields":6229},{"tags":6220,"concepts":6221},[],[],{"space":6223,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6225,"publishedVersion":23,"revision":63,"contentType":6227,"locale":29},{"sys":6224},{"type":12,"linkType":13,"id":14},{"sys":6226},{"id":21,"type":12,"linkType":22},{"sys":6228},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6230,"metaTitle":430,"metaDescription":431,"mainTitle":6231,"subtitle":449,"heroImage":6246,"ctaButton":472,"ctaLink":473},[429],{"data":6232,"content":6233,"nodeType":405},{},[6234,6240],{"data":6235,"content":6236,"nodeType":442},{},[6237],{"data":6238,"marks":6239,"value":441,"nodeType":84},{},[],{"data":6241,"content":6242,"nodeType":103},{},[6243],{"data":6244,"marks":6245,"value":202,"nodeType":84},{},[],{"metadata":6247,"sys":6250,"fields":6255},{"tags":6248,"concepts":6249},[],[],{"space":6251,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6253,"publishedVersion":63,"revision":45,"locale":29},{"sys":6252},{"type":12,"linkType":13,"id":14},{"sys":6254},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6256},{"url":464,"details":6257,"fileName":470,"contentType":471},{"size":466,"image":6258},{"width":468,"height":469},{"sys":6260,"fields":6263},{"id":6261,"createdAt":6262},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":6264,"slug":6265,"articleIntro":6264,"category":6266},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[6267],{"metadata":6268,"sys":6271,"fields":6278},{"tags":6269,"concepts":6270},[],[],{"space":6272,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6274,"publishedVersion":23,"revision":63,"contentType":6276,"locale":29},{"sys":6273},{"type":12,"linkType":13,"id":14},{"sys":6275},{"id":21,"type":12,"linkType":22},{"sys":6277},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6279,"metaTitle":430,"metaDescription":431,"mainTitle":6280,"subtitle":449,"heroImage":6295,"ctaButton":472,"ctaLink":473},[429],{"data":6281,"content":6282,"nodeType":405},{},[6283,6289],{"data":6284,"content":6285,"nodeType":442},{},[6286],{"data":6287,"marks":6288,"value":441,"nodeType":84},{},[],{"data":6290,"content":6291,"nodeType":103},{},[6292],{"data":6293,"marks":6294,"value":202,"nodeType":84},{},[],{"metadata":6296,"sys":6299,"fields":6304},{"tags":6297,"concepts":6298},[],[],{"space":6300,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6302,"publishedVersion":63,"revision":45,"locale":29},{"sys":6301},{"type":12,"linkType":13,"id":14},{"sys":6303},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6305},{"url":464,"details":6306,"fileName":470,"contentType":471},{"size":466,"image":6307},{"width":468,"height":469},{"sys":6309,"fields":6312},{"id":6310,"createdAt":6311},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":6313,"slug":6314,"articleIntro":6313,"category":6315},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[6316],{"metadata":6317,"sys":6320,"fields":6327},{"tags":6318,"concepts":6319},[],[],{"space":6321,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6323,"publishedVersion":23,"revision":63,"contentType":6325,"locale":29},{"sys":6322},{"type":12,"linkType":13,"id":14},{"sys":6324},{"id":21,"type":12,"linkType":22},{"sys":6326},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6328,"metaTitle":430,"metaDescription":431,"mainTitle":6329,"subtitle":449,"heroImage":6344,"ctaButton":472,"ctaLink":473},[429],{"data":6330,"content":6331,"nodeType":405},{},[6332,6338],{"data":6333,"content":6334,"nodeType":442},{},[6335],{"data":6336,"marks":6337,"value":441,"nodeType":84},{},[],{"data":6339,"content":6340,"nodeType":103},{},[6341],{"data":6342,"marks":6343,"value":202,"nodeType":84},{},[],{"metadata":6345,"sys":6348,"fields":6353},{"tags":6346,"concepts":6347},[],[],{"space":6349,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6351,"publishedVersion":63,"revision":45,"locale":29},{"sys":6350},{"type":12,"linkType":13,"id":14},{"sys":6352},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6354},{"url":464,"details":6355,"fileName":470,"contentType":471},{"size":466,"image":6356},{"width":468,"height":469},{"sys":6358,"fields":6361},{"id":6359,"createdAt":6360},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":6362,"slug":6363,"articleIntro":6362,"category":6364},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[6365],{"metadata":6366,"sys":6369,"fields":6376},{"tags":6367,"concepts":6368},[],[],{"space":6370,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6372,"publishedVersion":23,"revision":63,"contentType":6374,"locale":29},{"sys":6371},{"type":12,"linkType":13,"id":14},{"sys":6373},{"id":21,"type":12,"linkType":22},{"sys":6375},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6377,"metaTitle":430,"metaDescription":431,"mainTitle":6378,"subtitle":449,"heroImage":6393,"ctaButton":472,"ctaLink":473},[429],{"data":6379,"content":6380,"nodeType":405},{},[6381,6387],{"data":6382,"content":6383,"nodeType":442},{},[6384],{"data":6385,"marks":6386,"value":441,"nodeType":84},{},[],{"data":6388,"content":6389,"nodeType":103},{},[6390],{"data":6391,"marks":6392,"value":202,"nodeType":84},{},[],{"metadata":6394,"sys":6397,"fields":6402},{"tags":6395,"concepts":6396},[],[],{"space":6398,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6400,"publishedVersion":63,"revision":45,"locale":29},{"sys":6399},{"type":12,"linkType":13,"id":14},{"sys":6401},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6403},{"url":464,"details":6404,"fileName":470,"contentType":471},{"size":466,"image":6405},{"width":468,"height":469},{"sys":6407,"fields":6410},{"id":6408,"createdAt":6409},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":6411,"slug":6412,"articleIntro":6411,"category":6413},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[6414],{"metadata":6415,"sys":6418,"fields":6425},{"tags":6416,"concepts":6417},[],[],{"space":6419,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6421,"publishedVersion":23,"revision":63,"contentType":6423,"locale":29},{"sys":6420},{"type":12,"linkType":13,"id":14},{"sys":6422},{"id":21,"type":12,"linkType":22},{"sys":6424},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6426,"metaTitle":430,"metaDescription":431,"mainTitle":6427,"subtitle":449,"heroImage":6442,"ctaButton":472,"ctaLink":473},[429],{"data":6428,"content":6429,"nodeType":405},{},[6430,6436],{"data":6431,"content":6432,"nodeType":442},{},[6433],{"data":6434,"marks":6435,"value":441,"nodeType":84},{},[],{"data":6437,"content":6438,"nodeType":103},{},[6439],{"data":6440,"marks":6441,"value":202,"nodeType":84},{},[],{"metadata":6443,"sys":6446,"fields":6451},{"tags":6444,"concepts":6445},[],[],{"space":6447,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6449,"publishedVersion":63,"revision":45,"locale":29},{"sys":6448},{"type":12,"linkType":13,"id":14},{"sys":6450},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6452},{"url":464,"details":6453,"fileName":470,"contentType":471},{"size":466,"image":6454},{"width":468,"height":469},{"sys":6456,"fields":6459},{"id":6457,"createdAt":6458},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":6460,"slug":6461,"articleIntro":6460,"category":6462},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[6463],{"metadata":6464,"sys":6467,"fields":6474},{"tags":6465,"concepts":6466},[],[],{"space":6468,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6470,"publishedVersion":23,"revision":63,"contentType":6472,"locale":29},{"sys":6469},{"type":12,"linkType":13,"id":14},{"sys":6471},{"id":21,"type":12,"linkType":22},{"sys":6473},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6475,"metaTitle":430,"metaDescription":431,"mainTitle":6476,"subtitle":449,"heroImage":6491,"ctaButton":472,"ctaLink":473},[429],{"data":6477,"content":6478,"nodeType":405},{},[6479,6485],{"data":6480,"content":6481,"nodeType":442},{},[6482],{"data":6483,"marks":6484,"value":441,"nodeType":84},{},[],{"data":6486,"content":6487,"nodeType":103},{},[6488],{"data":6489,"marks":6490,"value":202,"nodeType":84},{},[],{"metadata":6492,"sys":6495,"fields":6500},{"tags":6493,"concepts":6494},[],[],{"space":6496,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6498,"publishedVersion":63,"revision":45,"locale":29},{"sys":6497},{"type":12,"linkType":13,"id":14},{"sys":6499},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6501},{"url":464,"details":6502,"fileName":470,"contentType":471},{"size":466,"image":6503},{"width":468,"height":469},{"sys":6505,"fields":6508},{"id":6506,"createdAt":6507},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":6509,"slug":6510,"articleIntro":-1,"category":6511},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[6512],{"metadata":6513,"sys":6516,"fields":6523},{"tags":6514,"concepts":6515},[],[],{"space":6517,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6519,"publishedVersion":23,"revision":63,"contentType":6521,"locale":29},{"sys":6518},{"type":12,"linkType":13,"id":14},{"sys":6520},{"id":21,"type":12,"linkType":22},{"sys":6522},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6524,"metaTitle":430,"metaDescription":431,"mainTitle":6525,"subtitle":449,"heroImage":6540,"ctaButton":472,"ctaLink":473},[429],{"data":6526,"content":6527,"nodeType":405},{},[6528,6534],{"data":6529,"content":6530,"nodeType":442},{},[6531],{"data":6532,"marks":6533,"value":441,"nodeType":84},{},[],{"data":6535,"content":6536,"nodeType":103},{},[6537],{"data":6538,"marks":6539,"value":202,"nodeType":84},{},[],{"metadata":6541,"sys":6544,"fields":6549},{"tags":6542,"concepts":6543},[],[],{"space":6545,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6547,"publishedVersion":63,"revision":45,"locale":29},{"sys":6546},{"type":12,"linkType":13,"id":14},{"sys":6548},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6550},{"url":464,"details":6551,"fileName":470,"contentType":471},{"size":466,"image":6552},{"width":468,"height":469},{"sys":6554,"fields":6557},{"id":6555,"createdAt":6556},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":6558,"slug":6559,"articleIntro":-1,"category":6560},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[6561],{"metadata":6562,"sys":6565,"fields":6572},{"tags":6563,"concepts":6564},[],[],{"space":6566,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6568,"publishedVersion":23,"revision":63,"contentType":6570,"locale":29},{"sys":6567},{"type":12,"linkType":13,"id":14},{"sys":6569},{"id":21,"type":12,"linkType":22},{"sys":6571},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6573,"metaTitle":430,"metaDescription":431,"mainTitle":6574,"subtitle":449,"heroImage":6589,"ctaButton":472,"ctaLink":473},[429],{"data":6575,"content":6576,"nodeType":405},{},[6577,6583],{"data":6578,"content":6579,"nodeType":442},{},[6580],{"data":6581,"marks":6582,"value":441,"nodeType":84},{},[],{"data":6584,"content":6585,"nodeType":103},{},[6586],{"data":6587,"marks":6588,"value":202,"nodeType":84},{},[],{"metadata":6590,"sys":6593,"fields":6598},{"tags":6591,"concepts":6592},[],[],{"space":6594,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6596,"publishedVersion":63,"revision":45,"locale":29},{"sys":6595},{"type":12,"linkType":13,"id":14},{"sys":6597},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6599},{"url":464,"details":6600,"fileName":470,"contentType":471},{"size":466,"image":6601},{"width":468,"height":469},{"sys":6603,"fields":6606},{"id":6604,"createdAt":6605},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":6607,"slug":6608,"articleIntro":6607,"category":6609},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[6610],{"metadata":6611,"sys":6614,"fields":6621},{"tags":6612,"concepts":6613},[],[],{"space":6615,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6617,"publishedVersion":23,"revision":63,"contentType":6619,"locale":29},{"sys":6616},{"type":12,"linkType":13,"id":14},{"sys":6618},{"id":21,"type":12,"linkType":22},{"sys":6620},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6622,"metaTitle":430,"metaDescription":431,"mainTitle":6623,"subtitle":449,"heroImage":6638,"ctaButton":472,"ctaLink":473},[429],{"data":6624,"content":6625,"nodeType":405},{},[6626,6632],{"data":6627,"content":6628,"nodeType":442},{},[6629],{"data":6630,"marks":6631,"value":441,"nodeType":84},{},[],{"data":6633,"content":6634,"nodeType":103},{},[6635],{"data":6636,"marks":6637,"value":202,"nodeType":84},{},[],{"metadata":6639,"sys":6642,"fields":6647},{"tags":6640,"concepts":6641},[],[],{"space":6643,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6645,"publishedVersion":63,"revision":45,"locale":29},{"sys":6644},{"type":12,"linkType":13,"id":14},{"sys":6646},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6648},{"url":464,"details":6649,"fileName":470,"contentType":471},{"size":466,"image":6650},{"width":468,"height":469},{"sys":6652,"fields":6655},{"id":6653,"createdAt":6654},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":6656,"slug":6657,"articleIntro":6658,"category":6659},"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.",[6660],{"metadata":6661,"sys":6664,"fields":6671},{"tags":6662,"concepts":6663},[],[],{"space":6665,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6667,"publishedVersion":23,"revision":63,"contentType":6669,"locale":29},{"sys":6666},{"type":12,"linkType":13,"id":14},{"sys":6668},{"id":21,"type":12,"linkType":22},{"sys":6670},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6672,"metaTitle":430,"metaDescription":431,"mainTitle":6673,"subtitle":449,"heroImage":6688,"ctaButton":472,"ctaLink":473},[429],{"data":6674,"content":6675,"nodeType":405},{},[6676,6682],{"data":6677,"content":6678,"nodeType":442},{},[6679],{"data":6680,"marks":6681,"value":441,"nodeType":84},{},[],{"data":6683,"content":6684,"nodeType":103},{},[6685],{"data":6686,"marks":6687,"value":202,"nodeType":84},{},[],{"metadata":6689,"sys":6692,"fields":6697},{"tags":6690,"concepts":6691},[],[],{"space":6693,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6695,"publishedVersion":63,"revision":45,"locale":29},{"sys":6694},{"type":12,"linkType":13,"id":14},{"sys":6696},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6698},{"url":464,"details":6699,"fileName":470,"contentType":471},{"size":466,"image":6700},{"width":468,"height":469},{"sys":6702,"fields":6705},{"id":6703,"createdAt":6704},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":6706,"slug":6707,"articleIntro":-1,"category":6708},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[6709],{"metadata":6710,"sys":6713,"fields":6720},{"tags":6711,"concepts":6712},[],[],{"space":6714,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6716,"publishedVersion":23,"revision":63,"contentType":6718,"locale":29},{"sys":6715},{"type":12,"linkType":13,"id":14},{"sys":6717},{"id":21,"type":12,"linkType":22},{"sys":6719},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6721,"metaTitle":430,"metaDescription":431,"mainTitle":6722,"subtitle":449,"heroImage":6737,"ctaButton":472,"ctaLink":473},[429],{"data":6723,"content":6724,"nodeType":405},{},[6725,6731],{"data":6726,"content":6727,"nodeType":442},{},[6728],{"data":6729,"marks":6730,"value":441,"nodeType":84},{},[],{"data":6732,"content":6733,"nodeType":103},{},[6734],{"data":6735,"marks":6736,"value":202,"nodeType":84},{},[],{"metadata":6738,"sys":6741,"fields":6746},{"tags":6739,"concepts":6740},[],[],{"space":6742,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6744,"publishedVersion":63,"revision":45,"locale":29},{"sys":6743},{"type":12,"linkType":13,"id":14},{"sys":6745},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6747},{"url":464,"details":6748,"fileName":470,"contentType":471},{"size":466,"image":6749},{"width":468,"height":469},{"sys":6751,"fields":6754},{"id":6752,"createdAt":6753},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":6755,"slug":6756,"articleIntro":6755,"category":6757},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[6758],{"metadata":6759,"sys":6762,"fields":6769},{"tags":6760,"concepts":6761},[],[],{"space":6763,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6765,"publishedVersion":23,"revision":63,"contentType":6767,"locale":29},{"sys":6764},{"type":12,"linkType":13,"id":14},{"sys":6766},{"id":21,"type":12,"linkType":22},{"sys":6768},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6770,"metaTitle":430,"metaDescription":431,"mainTitle":6771,"subtitle":449,"heroImage":6786,"ctaButton":472,"ctaLink":473},[429],{"data":6772,"content":6773,"nodeType":405},{},[6774,6780],{"data":6775,"content":6776,"nodeType":442},{},[6777],{"data":6778,"marks":6779,"value":441,"nodeType":84},{},[],{"data":6781,"content":6782,"nodeType":103},{},[6783],{"data":6784,"marks":6785,"value":202,"nodeType":84},{},[],{"metadata":6787,"sys":6790,"fields":6795},{"tags":6788,"concepts":6789},[],[],{"space":6791,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6793,"publishedVersion":63,"revision":45,"locale":29},{"sys":6792},{"type":12,"linkType":13,"id":14},{"sys":6794},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6796},{"url":464,"details":6797,"fileName":470,"contentType":471},{"size":466,"image":6798},{"width":468,"height":469},{"sys":6800,"fields":6803},{"id":6801,"createdAt":6802},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":6804,"slug":6805,"articleIntro":6804,"category":6806},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[6807],{"metadata":6808,"sys":6811,"fields":6818},{"tags":6809,"concepts":6810},[],[],{"space":6812,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6814,"publishedVersion":23,"revision":63,"contentType":6816,"locale":29},{"sys":6813},{"type":12,"linkType":13,"id":14},{"sys":6815},{"id":21,"type":12,"linkType":22},{"sys":6817},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6819,"metaTitle":430,"metaDescription":431,"mainTitle":6820,"subtitle":449,"heroImage":6835,"ctaButton":472,"ctaLink":473},[429],{"data":6821,"content":6822,"nodeType":405},{},[6823,6829],{"data":6824,"content":6825,"nodeType":442},{},[6826],{"data":6827,"marks":6828,"value":441,"nodeType":84},{},[],{"data":6830,"content":6831,"nodeType":103},{},[6832],{"data":6833,"marks":6834,"value":202,"nodeType":84},{},[],{"metadata":6836,"sys":6839,"fields":6844},{"tags":6837,"concepts":6838},[],[],{"space":6840,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6842,"publishedVersion":63,"revision":45,"locale":29},{"sys":6841},{"type":12,"linkType":13,"id":14},{"sys":6843},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6845},{"url":464,"details":6846,"fileName":470,"contentType":471},{"size":466,"image":6847},{"width":468,"height":469},{"sys":6849,"fields":6852},{"id":6850,"createdAt":6851},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":6853,"slug":6854,"articleIntro":-1,"category":6855},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[6856],{"metadata":6857,"sys":6860,"fields":6867},{"tags":6858,"concepts":6859},[],[],{"space":6861,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6863,"publishedVersion":23,"revision":63,"contentType":6865,"locale":29},{"sys":6862},{"type":12,"linkType":13,"id":14},{"sys":6864},{"id":21,"type":12,"linkType":22},{"sys":6866},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6868,"metaTitle":430,"metaDescription":431,"mainTitle":6869,"subtitle":449,"heroImage":6884,"ctaButton":472,"ctaLink":473},[429],{"data":6870,"content":6871,"nodeType":405},{},[6872,6878],{"data":6873,"content":6874,"nodeType":442},{},[6875],{"data":6876,"marks":6877,"value":441,"nodeType":84},{},[],{"data":6879,"content":6880,"nodeType":103},{},[6881],{"data":6882,"marks":6883,"value":202,"nodeType":84},{},[],{"metadata":6885,"sys":6888,"fields":6893},{"tags":6886,"concepts":6887},[],[],{"space":6889,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6891,"publishedVersion":63,"revision":45,"locale":29},{"sys":6890},{"type":12,"linkType":13,"id":14},{"sys":6892},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6894},{"url":464,"details":6895,"fileName":470,"contentType":471},{"size":466,"image":6896},{"width":468,"height":469},{"sys":6898,"fields":6901},{"id":6899,"createdAt":6900},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":6902,"slug":6903,"articleIntro":6902,"category":6904},"Compte 2131 - Bâtiments","compte-2131-batiments",[6905],{"metadata":6906,"sys":6909,"fields":6916},{"tags":6907,"concepts":6908},[],[],{"space":6910,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6912,"publishedVersion":23,"revision":63,"contentType":6914,"locale":29},{"sys":6911},{"type":12,"linkType":13,"id":14},{"sys":6913},{"id":21,"type":12,"linkType":22},{"sys":6915},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6917,"metaTitle":430,"metaDescription":431,"mainTitle":6918,"subtitle":449,"heroImage":6933,"ctaButton":472,"ctaLink":473},[429],{"data":6919,"content":6920,"nodeType":405},{},[6921,6927],{"data":6922,"content":6923,"nodeType":442},{},[6924],{"data":6925,"marks":6926,"value":441,"nodeType":84},{},[],{"data":6928,"content":6929,"nodeType":103},{},[6930],{"data":6931,"marks":6932,"value":202,"nodeType":84},{},[],{"metadata":6934,"sys":6937,"fields":6942},{"tags":6935,"concepts":6936},[],[],{"space":6938,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6940,"publishedVersion":63,"revision":45,"locale":29},{"sys":6939},{"type":12,"linkType":13,"id":14},{"sys":6941},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6943},{"url":464,"details":6944,"fileName":470,"contentType":471},{"size":466,"image":6945},{"width":468,"height":469},{"sys":6947,"fields":6950},{"id":6948,"createdAt":6949},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":6951,"slug":6952,"articleIntro":6951,"category":6953},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[6954],{"metadata":6955,"sys":6958,"fields":6965},{"tags":6956,"concepts":6957},[],[],{"space":6959,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":6961,"publishedVersion":23,"revision":63,"contentType":6963,"locale":29},{"sys":6960},{"type":12,"linkType":13,"id":14},{"sys":6962},{"id":21,"type":12,"linkType":22},{"sys":6964},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":6966,"metaTitle":430,"metaDescription":431,"mainTitle":6967,"subtitle":449,"heroImage":6982,"ctaButton":472,"ctaLink":473},[429],{"data":6968,"content":6969,"nodeType":405},{},[6970,6976],{"data":6971,"content":6972,"nodeType":442},{},[6973],{"data":6974,"marks":6975,"value":441,"nodeType":84},{},[],{"data":6977,"content":6978,"nodeType":103},{},[6979],{"data":6980,"marks":6981,"value":202,"nodeType":84},{},[],{"metadata":6983,"sys":6986,"fields":6991},{"tags":6984,"concepts":6985},[],[],{"space":6987,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":6989,"publishedVersion":63,"revision":45,"locale":29},{"sys":6988},{"type":12,"linkType":13,"id":14},{"sys":6990},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":6992},{"url":464,"details":6993,"fileName":470,"contentType":471},{"size":466,"image":6994},{"width":468,"height":469},{"sys":6996,"fields":6999},{"id":6997,"createdAt":6998},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":7000,"slug":7001,"articleIntro":-1,"category":7002},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[7003],{"metadata":7004,"sys":7007,"fields":7014},{"tags":7005,"concepts":7006},[],[],{"space":7008,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7010,"publishedVersion":23,"revision":63,"contentType":7012,"locale":29},{"sys":7009},{"type":12,"linkType":13,"id":14},{"sys":7011},{"id":21,"type":12,"linkType":22},{"sys":7013},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7015,"metaTitle":430,"metaDescription":431,"mainTitle":7016,"subtitle":449,"heroImage":7031,"ctaButton":472,"ctaLink":473},[429],{"data":7017,"content":7018,"nodeType":405},{},[7019,7025],{"data":7020,"content":7021,"nodeType":442},{},[7022],{"data":7023,"marks":7024,"value":441,"nodeType":84},{},[],{"data":7026,"content":7027,"nodeType":103},{},[7028],{"data":7029,"marks":7030,"value":202,"nodeType":84},{},[],{"metadata":7032,"sys":7035,"fields":7040},{"tags":7033,"concepts":7034},[],[],{"space":7036,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7038,"publishedVersion":63,"revision":45,"locale":29},{"sys":7037},{"type":12,"linkType":13,"id":14},{"sys":7039},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7041},{"url":464,"details":7042,"fileName":470,"contentType":471},{"size":466,"image":7043},{"width":468,"height":469},{"sys":7045,"fields":7048},{"id":7046,"createdAt":7047},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":7049,"slug":7050,"articleIntro":-1,"category":7051},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[7052],{"metadata":7053,"sys":7056,"fields":7063},{"tags":7054,"concepts":7055},[],[],{"space":7057,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7059,"publishedVersion":23,"revision":63,"contentType":7061,"locale":29},{"sys":7058},{"type":12,"linkType":13,"id":14},{"sys":7060},{"id":21,"type":12,"linkType":22},{"sys":7062},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7064,"metaTitle":430,"metaDescription":431,"mainTitle":7065,"subtitle":449,"heroImage":7080,"ctaButton":472,"ctaLink":473},[429],{"data":7066,"content":7067,"nodeType":405},{},[7068,7074],{"data":7069,"content":7070,"nodeType":442},{},[7071],{"data":7072,"marks":7073,"value":441,"nodeType":84},{},[],{"data":7075,"content":7076,"nodeType":103},{},[7077],{"data":7078,"marks":7079,"value":202,"nodeType":84},{},[],{"metadata":7081,"sys":7084,"fields":7089},{"tags":7082,"concepts":7083},[],[],{"space":7085,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7087,"publishedVersion":63,"revision":45,"locale":29},{"sys":7086},{"type":12,"linkType":13,"id":14},{"sys":7088},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7090},{"url":464,"details":7091,"fileName":470,"contentType":471},{"size":466,"image":7092},{"width":468,"height":469},{"sys":7094,"fields":7097},{"id":7095,"createdAt":7096},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7098,"slug":7099,"articleIntro":7098,"category":7100},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7101],{"metadata":7102,"sys":7105,"fields":7112},{"tags":7103,"concepts":7104},[],[],{"space":7106,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7108,"publishedVersion":23,"revision":63,"contentType":7110,"locale":29},{"sys":7107},{"type":12,"linkType":13,"id":14},{"sys":7109},{"id":21,"type":12,"linkType":22},{"sys":7111},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7113,"metaTitle":430,"metaDescription":431,"mainTitle":7114,"subtitle":449,"heroImage":7129,"ctaButton":472,"ctaLink":473},[429],{"data":7115,"content":7116,"nodeType":405},{},[7117,7123],{"data":7118,"content":7119,"nodeType":442},{},[7120],{"data":7121,"marks":7122,"value":441,"nodeType":84},{},[],{"data":7124,"content":7125,"nodeType":103},{},[7126],{"data":7127,"marks":7128,"value":202,"nodeType":84},{},[],{"metadata":7130,"sys":7133,"fields":7138},{"tags":7131,"concepts":7132},[],[],{"space":7134,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7136,"publishedVersion":63,"revision":45,"locale":29},{"sys":7135},{"type":12,"linkType":13,"id":14},{"sys":7137},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7139},{"url":464,"details":7140,"fileName":470,"contentType":471},{"size":466,"image":7141},{"width":468,"height":469},{"sys":7143,"fields":7146},{"id":7144,"createdAt":7145},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":7147,"slug":7148,"articleIntro":7147,"category":7149},"Compte 6256 - Missions","compte-6256-missions",[7150],{"metadata":7151,"sys":7154,"fields":7161},{"tags":7152,"concepts":7153},[],[],{"space":7155,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7157,"publishedVersion":23,"revision":63,"contentType":7159,"locale":29},{"sys":7156},{"type":12,"linkType":13,"id":14},{"sys":7158},{"id":21,"type":12,"linkType":22},{"sys":7160},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7162,"metaTitle":430,"metaDescription":431,"mainTitle":7163,"subtitle":449,"heroImage":7178,"ctaButton":472,"ctaLink":473},[429],{"data":7164,"content":7165,"nodeType":405},{},[7166,7172],{"data":7167,"content":7168,"nodeType":442},{},[7169],{"data":7170,"marks":7171,"value":441,"nodeType":84},{},[],{"data":7173,"content":7174,"nodeType":103},{},[7175],{"data":7176,"marks":7177,"value":202,"nodeType":84},{},[],{"metadata":7179,"sys":7182,"fields":7187},{"tags":7180,"concepts":7181},[],[],{"space":7183,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7185,"publishedVersion":63,"revision":45,"locale":29},{"sys":7184},{"type":12,"linkType":13,"id":14},{"sys":7186},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7188},{"url":464,"details":7189,"fileName":470,"contentType":471},{"size":466,"image":7190},{"width":468,"height":469},{"sys":7192,"fields":7195},{"id":7193,"createdAt":7194},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":7196,"slug":7197,"articleIntro":7196,"category":7198},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[7199],{"metadata":7200,"sys":7203,"fields":7210},{"tags":7201,"concepts":7202},[],[],{"space":7204,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7206,"publishedVersion":23,"revision":63,"contentType":7208,"locale":29},{"sys":7205},{"type":12,"linkType":13,"id":14},{"sys":7207},{"id":21,"type":12,"linkType":22},{"sys":7209},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7211,"metaTitle":430,"metaDescription":431,"mainTitle":7212,"subtitle":449,"heroImage":7227,"ctaButton":472,"ctaLink":473},[429],{"data":7213,"content":7214,"nodeType":405},{},[7215,7221],{"data":7216,"content":7217,"nodeType":442},{},[7218],{"data":7219,"marks":7220,"value":441,"nodeType":84},{},[],{"data":7222,"content":7223,"nodeType":103},{},[7224],{"data":7225,"marks":7226,"value":202,"nodeType":84},{},[],{"metadata":7228,"sys":7231,"fields":7236},{"tags":7229,"concepts":7230},[],[],{"space":7232,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7234,"publishedVersion":63,"revision":45,"locale":29},{"sys":7233},{"type":12,"linkType":13,"id":14},{"sys":7235},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7237},{"url":464,"details":7238,"fileName":470,"contentType":471},{"size":466,"image":7239},{"width":468,"height":469},{"sys":7241,"fields":7244},{"id":7242,"createdAt":7243},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":7245,"slug":7246,"articleIntro":7245,"category":7247},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[7248],{"metadata":7249,"sys":7252,"fields":7259},{"tags":7250,"concepts":7251},[],[],{"space":7253,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7255,"publishedVersion":23,"revision":63,"contentType":7257,"locale":29},{"sys":7254},{"type":12,"linkType":13,"id":14},{"sys":7256},{"id":21,"type":12,"linkType":22},{"sys":7258},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7260,"metaTitle":430,"metaDescription":431,"mainTitle":7261,"subtitle":449,"heroImage":7276,"ctaButton":472,"ctaLink":473},[429],{"data":7262,"content":7263,"nodeType":405},{},[7264,7270],{"data":7265,"content":7266,"nodeType":442},{},[7267],{"data":7268,"marks":7269,"value":441,"nodeType":84},{},[],{"data":7271,"content":7272,"nodeType":103},{},[7273],{"data":7274,"marks":7275,"value":202,"nodeType":84},{},[],{"metadata":7277,"sys":7280,"fields":7285},{"tags":7278,"concepts":7279},[],[],{"space":7281,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7283,"publishedVersion":63,"revision":45,"locale":29},{"sys":7282},{"type":12,"linkType":13,"id":14},{"sys":7284},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7286},{"url":464,"details":7287,"fileName":470,"contentType":471},{"size":466,"image":7288},{"width":468,"height":469},{"sys":7290,"fields":7293},{"id":7291,"createdAt":7292},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":7294,"slug":7295,"articleIntro":7294,"category":7296},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[7297],{"metadata":7298,"sys":7301,"fields":7308},{"tags":7299,"concepts":7300},[],[],{"space":7302,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7304,"publishedVersion":23,"revision":63,"contentType":7306,"locale":29},{"sys":7303},{"type":12,"linkType":13,"id":14},{"sys":7305},{"id":21,"type":12,"linkType":22},{"sys":7307},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7309,"metaTitle":430,"metaDescription":431,"mainTitle":7310,"subtitle":449,"heroImage":7325,"ctaButton":472,"ctaLink":473},[429],{"data":7311,"content":7312,"nodeType":405},{},[7313,7319],{"data":7314,"content":7315,"nodeType":442},{},[7316],{"data":7317,"marks":7318,"value":441,"nodeType":84},{},[],{"data":7320,"content":7321,"nodeType":103},{},[7322],{"data":7323,"marks":7324,"value":202,"nodeType":84},{},[],{"metadata":7326,"sys":7329,"fields":7334},{"tags":7327,"concepts":7328},[],[],{"space":7330,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7332,"publishedVersion":63,"revision":45,"locale":29},{"sys":7331},{"type":12,"linkType":13,"id":14},{"sys":7333},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7335},{"url":464,"details":7336,"fileName":470,"contentType":471},{"size":466,"image":7337},{"width":468,"height":469},{"sys":7339,"fields":7342},{"id":7340,"createdAt":7341},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":7343,"slug":7344,"articleIntro":-1,"category":7345},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[7346],{"metadata":7347,"sys":7350,"fields":7357},{"tags":7348,"concepts":7349},[],[],{"space":7351,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7353,"publishedVersion":23,"revision":63,"contentType":7355,"locale":29},{"sys":7352},{"type":12,"linkType":13,"id":14},{"sys":7354},{"id":21,"type":12,"linkType":22},{"sys":7356},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7358,"metaTitle":430,"metaDescription":431,"mainTitle":7359,"subtitle":449,"heroImage":7374,"ctaButton":472,"ctaLink":473},[429],{"data":7360,"content":7361,"nodeType":405},{},[7362,7368],{"data":7363,"content":7364,"nodeType":442},{},[7365],{"data":7366,"marks":7367,"value":441,"nodeType":84},{},[],{"data":7369,"content":7370,"nodeType":103},{},[7371],{"data":7372,"marks":7373,"value":202,"nodeType":84},{},[],{"metadata":7375,"sys":7378,"fields":7383},{"tags":7376,"concepts":7377},[],[],{"space":7379,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7381,"publishedVersion":63,"revision":45,"locale":29},{"sys":7380},{"type":12,"linkType":13,"id":14},{"sys":7382},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7384},{"url":464,"details":7385,"fileName":470,"contentType":471},{"size":466,"image":7386},{"width":468,"height":469},{"sys":7388,"fields":7391},{"id":7389,"createdAt":7390},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":7392,"slug":7393,"articleIntro":-1,"category":7394},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[7395],{"metadata":7396,"sys":7399,"fields":7406},{"tags":7397,"concepts":7398},[],[],{"space":7400,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7402,"publishedVersion":23,"revision":63,"contentType":7404,"locale":29},{"sys":7401},{"type":12,"linkType":13,"id":14},{"sys":7403},{"id":21,"type":12,"linkType":22},{"sys":7405},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7407,"metaTitle":430,"metaDescription":431,"mainTitle":7408,"subtitle":449,"heroImage":7423,"ctaButton":472,"ctaLink":473},[429],{"data":7409,"content":7410,"nodeType":405},{},[7411,7417],{"data":7412,"content":7413,"nodeType":442},{},[7414],{"data":7415,"marks":7416,"value":441,"nodeType":84},{},[],{"data":7418,"content":7419,"nodeType":103},{},[7420],{"data":7421,"marks":7422,"value":202,"nodeType":84},{},[],{"metadata":7424,"sys":7427,"fields":7432},{"tags":7425,"concepts":7426},[],[],{"space":7428,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7430,"publishedVersion":63,"revision":45,"locale":29},{"sys":7429},{"type":12,"linkType":13,"id":14},{"sys":7431},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7433},{"url":464,"details":7434,"fileName":470,"contentType":471},{"size":466,"image":7435},{"width":468,"height":469},{"sys":7437,"fields":7440},{"id":7438,"createdAt":7439},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":7441,"slug":7442,"articleIntro":7441,"category":7443},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[7444],{"metadata":7445,"sys":7448,"fields":7455},{"tags":7446,"concepts":7447},[],[],{"space":7449,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7451,"publishedVersion":23,"revision":63,"contentType":7453,"locale":29},{"sys":7450},{"type":12,"linkType":13,"id":14},{"sys":7452},{"id":21,"type":12,"linkType":22},{"sys":7454},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7456,"metaTitle":430,"metaDescription":431,"mainTitle":7457,"subtitle":449,"heroImage":7472,"ctaButton":472,"ctaLink":473},[429],{"data":7458,"content":7459,"nodeType":405},{},[7460,7466],{"data":7461,"content":7462,"nodeType":442},{},[7463],{"data":7464,"marks":7465,"value":441,"nodeType":84},{},[],{"data":7467,"content":7468,"nodeType":103},{},[7469],{"data":7470,"marks":7471,"value":202,"nodeType":84},{},[],{"metadata":7473,"sys":7476,"fields":7481},{"tags":7474,"concepts":7475},[],[],{"space":7477,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7479,"publishedVersion":63,"revision":45,"locale":29},{"sys":7478},{"type":12,"linkType":13,"id":14},{"sys":7480},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7482},{"url":464,"details":7483,"fileName":470,"contentType":471},{"size":466,"image":7484},{"width":468,"height":469},{"sys":7486,"fields":7489},{"id":7487,"createdAt":7488},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":7490,"slug":7491,"articleIntro":7490,"category":7492},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[7493],{"metadata":7494,"sys":7497,"fields":7504},{"tags":7495,"concepts":7496},[],[],{"space":7498,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7500,"publishedVersion":23,"revision":63,"contentType":7502,"locale":29},{"sys":7499},{"type":12,"linkType":13,"id":14},{"sys":7501},{"id":21,"type":12,"linkType":22},{"sys":7503},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7505,"metaTitle":430,"metaDescription":431,"mainTitle":7506,"subtitle":449,"heroImage":7521,"ctaButton":472,"ctaLink":473},[429],{"data":7507,"content":7508,"nodeType":405},{},[7509,7515],{"data":7510,"content":7511,"nodeType":442},{},[7512],{"data":7513,"marks":7514,"value":441,"nodeType":84},{},[],{"data":7516,"content":7517,"nodeType":103},{},[7518],{"data":7519,"marks":7520,"value":202,"nodeType":84},{},[],{"metadata":7522,"sys":7525,"fields":7530},{"tags":7523,"concepts":7524},[],[],{"space":7526,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7528,"publishedVersion":63,"revision":45,"locale":29},{"sys":7527},{"type":12,"linkType":13,"id":14},{"sys":7529},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7531},{"url":464,"details":7532,"fileName":470,"contentType":471},{"size":466,"image":7533},{"width":468,"height":469},{"sys":7535,"fields":7538},{"id":7536,"createdAt":7537},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":7539,"slug":7540,"articleIntro":7539,"category":7541},"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",[7542],{"metadata":7543,"sys":7546,"fields":7553},{"tags":7544,"concepts":7545},[],[],{"space":7547,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7549,"publishedVersion":23,"revision":63,"contentType":7551,"locale":29},{"sys":7548},{"type":12,"linkType":13,"id":14},{"sys":7550},{"id":21,"type":12,"linkType":22},{"sys":7552},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7554,"metaTitle":430,"metaDescription":431,"mainTitle":7555,"subtitle":449,"heroImage":7570,"ctaButton":472,"ctaLink":473},[429],{"data":7556,"content":7557,"nodeType":405},{},[7558,7564],{"data":7559,"content":7560,"nodeType":442},{},[7561],{"data":7562,"marks":7563,"value":441,"nodeType":84},{},[],{"data":7565,"content":7566,"nodeType":103},{},[7567],{"data":7568,"marks":7569,"value":202,"nodeType":84},{},[],{"metadata":7571,"sys":7574,"fields":7579},{"tags":7572,"concepts":7573},[],[],{"space":7575,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7577,"publishedVersion":63,"revision":45,"locale":29},{"sys":7576},{"type":12,"linkType":13,"id":14},{"sys":7578},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7580},{"url":464,"details":7581,"fileName":470,"contentType":471},{"size":466,"image":7582},{"width":468,"height":469},{"sys":7584,"fields":7587},{"id":7585,"createdAt":7586},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":7588,"slug":7589,"articleIntro":7588,"category":7590},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[7591],{"metadata":7592,"sys":7595,"fields":7602},{"tags":7593,"concepts":7594},[],[],{"space":7596,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7598,"publishedVersion":23,"revision":63,"contentType":7600,"locale":29},{"sys":7597},{"type":12,"linkType":13,"id":14},{"sys":7599},{"id":21,"type":12,"linkType":22},{"sys":7601},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7603,"metaTitle":430,"metaDescription":431,"mainTitle":7604,"subtitle":449,"heroImage":7619,"ctaButton":472,"ctaLink":473},[429],{"data":7605,"content":7606,"nodeType":405},{},[7607,7613],{"data":7608,"content":7609,"nodeType":442},{},[7610],{"data":7611,"marks":7612,"value":441,"nodeType":84},{},[],{"data":7614,"content":7615,"nodeType":103},{},[7616],{"data":7617,"marks":7618,"value":202,"nodeType":84},{},[],{"metadata":7620,"sys":7623,"fields":7628},{"tags":7621,"concepts":7622},[],[],{"space":7624,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7626,"publishedVersion":63,"revision":45,"locale":29},{"sys":7625},{"type":12,"linkType":13,"id":14},{"sys":7627},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7629},{"url":464,"details":7630,"fileName":470,"contentType":471},{"size":466,"image":7631},{"width":468,"height":469},{"sys":7633,"fields":7636},{"id":7634,"createdAt":7635},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":7637,"slug":7638,"articleIntro":7637,"category":7639},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[7640],{"metadata":7641,"sys":7644,"fields":7651},{"tags":7642,"concepts":7643},[],[],{"space":7645,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7647,"publishedVersion":23,"revision":63,"contentType":7649,"locale":29},{"sys":7646},{"type":12,"linkType":13,"id":14},{"sys":7648},{"id":21,"type":12,"linkType":22},{"sys":7650},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7652,"metaTitle":430,"metaDescription":431,"mainTitle":7653,"subtitle":449,"heroImage":7668,"ctaButton":472,"ctaLink":473},[429],{"data":7654,"content":7655,"nodeType":405},{},[7656,7662],{"data":7657,"content":7658,"nodeType":442},{},[7659],{"data":7660,"marks":7661,"value":441,"nodeType":84},{},[],{"data":7663,"content":7664,"nodeType":103},{},[7665],{"data":7666,"marks":7667,"value":202,"nodeType":84},{},[],{"metadata":7669,"sys":7672,"fields":7677},{"tags":7670,"concepts":7671},[],[],{"space":7673,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7675,"publishedVersion":63,"revision":45,"locale":29},{"sys":7674},{"type":12,"linkType":13,"id":14},{"sys":7676},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7678},{"url":464,"details":7679,"fileName":470,"contentType":471},{"size":466,"image":7680},{"width":468,"height":469},{"sys":7682,"fields":7685},{"id":7683,"createdAt":7684},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":7686,"slug":7687,"articleIntro":-1,"category":7688},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[7689],{"metadata":7690,"sys":7693,"fields":7700},{"tags":7691,"concepts":7692},[],[],{"space":7694,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7696,"publishedVersion":23,"revision":63,"contentType":7698,"locale":29},{"sys":7695},{"type":12,"linkType":13,"id":14},{"sys":7697},{"id":21,"type":12,"linkType":22},{"sys":7699},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7701,"metaTitle":430,"metaDescription":431,"mainTitle":7702,"subtitle":449,"heroImage":7717,"ctaButton":472,"ctaLink":473},[429],{"data":7703,"content":7704,"nodeType":405},{},[7705,7711],{"data":7706,"content":7707,"nodeType":442},{},[7708],{"data":7709,"marks":7710,"value":441,"nodeType":84},{},[],{"data":7712,"content":7713,"nodeType":103},{},[7714],{"data":7715,"marks":7716,"value":202,"nodeType":84},{},[],{"metadata":7718,"sys":7721,"fields":7726},{"tags":7719,"concepts":7720},[],[],{"space":7722,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7724,"publishedVersion":63,"revision":45,"locale":29},{"sys":7723},{"type":12,"linkType":13,"id":14},{"sys":7725},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7727},{"url":464,"details":7728,"fileName":470,"contentType":471},{"size":466,"image":7729},{"width":468,"height":469},{"sys":7731,"fields":7734},{"id":7732,"createdAt":7733},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":7735,"slug":7736,"articleIntro":-1,"category":7737},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[7738],{"metadata":7739,"sys":7742,"fields":7749},{"tags":7740,"concepts":7741},[],[],{"space":7743,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7745,"publishedVersion":23,"revision":63,"contentType":7747,"locale":29},{"sys":7744},{"type":12,"linkType":13,"id":14},{"sys":7746},{"id":21,"type":12,"linkType":22},{"sys":7748},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7750,"metaTitle":430,"metaDescription":431,"mainTitle":7751,"subtitle":449,"heroImage":7766,"ctaButton":472,"ctaLink":473},[429],{"data":7752,"content":7753,"nodeType":405},{},[7754,7760],{"data":7755,"content":7756,"nodeType":442},{},[7757],{"data":7758,"marks":7759,"value":441,"nodeType":84},{},[],{"data":7761,"content":7762,"nodeType":103},{},[7763],{"data":7764,"marks":7765,"value":202,"nodeType":84},{},[],{"metadata":7767,"sys":7770,"fields":7775},{"tags":7768,"concepts":7769},[],[],{"space":7771,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7773,"publishedVersion":63,"revision":45,"locale":29},{"sys":7772},{"type":12,"linkType":13,"id":14},{"sys":7774},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7776},{"url":464,"details":7777,"fileName":470,"contentType":471},{"size":466,"image":7778},{"width":468,"height":469},{"sys":7780,"fields":7783},{"id":7781,"createdAt":7782},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":7784,"slug":7785,"articleIntro":7784,"category":7786},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[7787],{"metadata":7788,"sys":7791,"fields":7798},{"tags":7789,"concepts":7790},[],[],{"space":7792,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7794,"publishedVersion":23,"revision":63,"contentType":7796,"locale":29},{"sys":7793},{"type":12,"linkType":13,"id":14},{"sys":7795},{"id":21,"type":12,"linkType":22},{"sys":7797},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7799,"metaTitle":430,"metaDescription":431,"mainTitle":7800,"subtitle":449,"heroImage":7815,"ctaButton":472,"ctaLink":473},[429],{"data":7801,"content":7802,"nodeType":405},{},[7803,7809],{"data":7804,"content":7805,"nodeType":442},{},[7806],{"data":7807,"marks":7808,"value":441,"nodeType":84},{},[],{"data":7810,"content":7811,"nodeType":103},{},[7812],{"data":7813,"marks":7814,"value":202,"nodeType":84},{},[],{"metadata":7816,"sys":7819,"fields":7824},{"tags":7817,"concepts":7818},[],[],{"space":7820,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7822,"publishedVersion":63,"revision":45,"locale":29},{"sys":7821},{"type":12,"linkType":13,"id":14},{"sys":7823},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7825},{"url":464,"details":7826,"fileName":470,"contentType":471},{"size":466,"image":7827},{"width":468,"height":469},{"sys":7829,"fields":7832},{"id":7830,"createdAt":7831},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":7833,"slug":7834,"articleIntro":7833,"category":7835},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[7836],{"metadata":7837,"sys":7840,"fields":7847},{"tags":7838,"concepts":7839},[],[],{"space":7841,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7843,"publishedVersion":23,"revision":63,"contentType":7845,"locale":29},{"sys":7842},{"type":12,"linkType":13,"id":14},{"sys":7844},{"id":21,"type":12,"linkType":22},{"sys":7846},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7848,"metaTitle":430,"metaDescription":431,"mainTitle":7849,"subtitle":449,"heroImage":7864,"ctaButton":472,"ctaLink":473},[429],{"data":7850,"content":7851,"nodeType":405},{},[7852,7858],{"data":7853,"content":7854,"nodeType":442},{},[7855],{"data":7856,"marks":7857,"value":441,"nodeType":84},{},[],{"data":7859,"content":7860,"nodeType":103},{},[7861],{"data":7862,"marks":7863,"value":202,"nodeType":84},{},[],{"metadata":7865,"sys":7868,"fields":7873},{"tags":7866,"concepts":7867},[],[],{"space":7869,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7871,"publishedVersion":63,"revision":45,"locale":29},{"sys":7870},{"type":12,"linkType":13,"id":14},{"sys":7872},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7874},{"url":464,"details":7875,"fileName":470,"contentType":471},{"size":466,"image":7876},{"width":468,"height":469},{"sys":7878,"fields":7881},{"id":7879,"createdAt":7880},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":7882,"slug":7883,"articleIntro":7882,"category":7884},"274 - Prêts","compte-274-prets",[7885],{"metadata":7886,"sys":7889,"fields":7896},{"tags":7887,"concepts":7888},[],[],{"space":7890,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7892,"publishedVersion":23,"revision":63,"contentType":7894,"locale":29},{"sys":7891},{"type":12,"linkType":13,"id":14},{"sys":7893},{"id":21,"type":12,"linkType":22},{"sys":7895},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7897,"metaTitle":430,"metaDescription":431,"mainTitle":7898,"subtitle":449,"heroImage":7913,"ctaButton":472,"ctaLink":473},[429],{"data":7899,"content":7900,"nodeType":405},{},[7901,7907],{"data":7902,"content":7903,"nodeType":442},{},[7904],{"data":7905,"marks":7906,"value":441,"nodeType":84},{},[],{"data":7908,"content":7909,"nodeType":103},{},[7910],{"data":7911,"marks":7912,"value":202,"nodeType":84},{},[],{"metadata":7914,"sys":7917,"fields":7922},{"tags":7915,"concepts":7916},[],[],{"space":7918,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7920,"publishedVersion":63,"revision":45,"locale":29},{"sys":7919},{"type":12,"linkType":13,"id":14},{"sys":7921},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7923},{"url":464,"details":7924,"fileName":470,"contentType":471},{"size":466,"image":7925},{"width":468,"height":469},{"sys":7927,"fields":7930},{"id":7928,"createdAt":7929},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":7931,"slug":7932,"articleIntro":7931,"category":7933},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[7934],{"metadata":7935,"sys":7938,"fields":7945},{"tags":7936,"concepts":7937},[],[],{"space":7939,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7941,"publishedVersion":23,"revision":63,"contentType":7943,"locale":29},{"sys":7940},{"type":12,"linkType":13,"id":14},{"sys":7942},{"id":21,"type":12,"linkType":22},{"sys":7944},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7946,"metaTitle":430,"metaDescription":431,"mainTitle":7947,"subtitle":449,"heroImage":7962,"ctaButton":472,"ctaLink":473},[429],{"data":7948,"content":7949,"nodeType":405},{},[7950,7956],{"data":7951,"content":7952,"nodeType":442},{},[7953],{"data":7954,"marks":7955,"value":441,"nodeType":84},{},[],{"data":7957,"content":7958,"nodeType":103},{},[7959],{"data":7960,"marks":7961,"value":202,"nodeType":84},{},[],{"metadata":7963,"sys":7966,"fields":7971},{"tags":7964,"concepts":7965},[],[],{"space":7967,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":7969,"publishedVersion":63,"revision":45,"locale":29},{"sys":7968},{"type":12,"linkType":13,"id":14},{"sys":7970},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":7972},{"url":464,"details":7973,"fileName":470,"contentType":471},{"size":466,"image":7974},{"width":468,"height":469},{"sys":7976,"fields":7979},{"id":7977,"createdAt":7978},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":7980,"slug":7981,"articleIntro":-1,"category":7982},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[7983],{"metadata":7984,"sys":7987,"fields":7994},{"tags":7985,"concepts":7986},[],[],{"space":7988,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":7990,"publishedVersion":23,"revision":63,"contentType":7992,"locale":29},{"sys":7989},{"type":12,"linkType":13,"id":14},{"sys":7991},{"id":21,"type":12,"linkType":22},{"sys":7993},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":7995,"metaTitle":430,"metaDescription":431,"mainTitle":7996,"subtitle":449,"heroImage":8011,"ctaButton":472,"ctaLink":473},[429],{"data":7997,"content":7998,"nodeType":405},{},[7999,8005],{"data":8000,"content":8001,"nodeType":442},{},[8002],{"data":8003,"marks":8004,"value":441,"nodeType":84},{},[],{"data":8006,"content":8007,"nodeType":103},{},[8008],{"data":8009,"marks":8010,"value":202,"nodeType":84},{},[],{"metadata":8012,"sys":8015,"fields":8020},{"tags":8013,"concepts":8014},[],[],{"space":8016,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8018,"publishedVersion":63,"revision":45,"locale":29},{"sys":8017},{"type":12,"linkType":13,"id":14},{"sys":8019},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8021},{"url":464,"details":8022,"fileName":470,"contentType":471},{"size":466,"image":8023},{"width":468,"height":469},{"sys":8025,"fields":8028},{"id":8026,"createdAt":8027},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":8029,"slug":8030,"articleIntro":8029,"category":8031},"4558 - Intérêts courus","compte-4558-interets-courus",[8032],{"metadata":8033,"sys":8036,"fields":8043},{"tags":8034,"concepts":8035},[],[],{"space":8037,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8039,"publishedVersion":23,"revision":63,"contentType":8041,"locale":29},{"sys":8038},{"type":12,"linkType":13,"id":14},{"sys":8040},{"id":21,"type":12,"linkType":22},{"sys":8042},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8044,"metaTitle":430,"metaDescription":431,"mainTitle":8045,"subtitle":449,"heroImage":8060,"ctaButton":472,"ctaLink":473},[429],{"data":8046,"content":8047,"nodeType":405},{},[8048,8054],{"data":8049,"content":8050,"nodeType":442},{},[8051],{"data":8052,"marks":8053,"value":441,"nodeType":84},{},[],{"data":8055,"content":8056,"nodeType":103},{},[8057],{"data":8058,"marks":8059,"value":202,"nodeType":84},{},[],{"metadata":8061,"sys":8064,"fields":8069},{"tags":8062,"concepts":8063},[],[],{"space":8065,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8067,"publishedVersion":63,"revision":45,"locale":29},{"sys":8066},{"type":12,"linkType":13,"id":14},{"sys":8068},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8070},{"url":464,"details":8071,"fileName":470,"contentType":471},{"size":466,"image":8072},{"width":468,"height":469},{"sys":8074,"fields":8077},{"id":8075,"createdAt":8076},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":8078,"slug":8079,"articleIntro":-1,"category":8080},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[8081],{"metadata":8082,"sys":8085,"fields":8092},{"tags":8083,"concepts":8084},[],[],{"space":8086,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8088,"publishedVersion":23,"revision":63,"contentType":8090,"locale":29},{"sys":8087},{"type":12,"linkType":13,"id":14},{"sys":8089},{"id":21,"type":12,"linkType":22},{"sys":8091},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8093,"metaTitle":430,"metaDescription":431,"mainTitle":8094,"subtitle":449,"heroImage":8109,"ctaButton":472,"ctaLink":473},[429],{"data":8095,"content":8096,"nodeType":405},{},[8097,8103],{"data":8098,"content":8099,"nodeType":442},{},[8100],{"data":8101,"marks":8102,"value":441,"nodeType":84},{},[],{"data":8104,"content":8105,"nodeType":103},{},[8106],{"data":8107,"marks":8108,"value":202,"nodeType":84},{},[],{"metadata":8110,"sys":8113,"fields":8118},{"tags":8111,"concepts":8112},[],[],{"space":8114,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8116,"publishedVersion":63,"revision":45,"locale":29},{"sys":8115},{"type":12,"linkType":13,"id":14},{"sys":8117},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8119},{"url":464,"details":8120,"fileName":470,"contentType":471},{"size":466,"image":8121},{"width":468,"height":469},{"sys":8123,"fields":8126},{"id":8124,"createdAt":8125},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":8127,"slug":8128,"articleIntro":8129,"category":8130},"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.",[8131],{"metadata":8132,"sys":8135,"fields":8142},{"tags":8133,"concepts":8134},[],[],{"space":8136,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8138,"publishedVersion":23,"revision":63,"contentType":8140,"locale":29},{"sys":8137},{"type":12,"linkType":13,"id":14},{"sys":8139},{"id":21,"type":12,"linkType":22},{"sys":8141},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8143,"metaTitle":430,"metaDescription":431,"mainTitle":8144,"subtitle":449,"heroImage":8159,"ctaButton":472,"ctaLink":473},[429],{"data":8145,"content":8146,"nodeType":405},{},[8147,8153],{"data":8148,"content":8149,"nodeType":442},{},[8150],{"data":8151,"marks":8152,"value":441,"nodeType":84},{},[],{"data":8154,"content":8155,"nodeType":103},{},[8156],{"data":8157,"marks":8158,"value":202,"nodeType":84},{},[],{"metadata":8160,"sys":8163,"fields":8168},{"tags":8161,"concepts":8162},[],[],{"space":8164,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8166,"publishedVersion":63,"revision":45,"locale":29},{"sys":8165},{"type":12,"linkType":13,"id":14},{"sys":8167},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8169},{"url":464,"details":8170,"fileName":470,"contentType":471},{"size":466,"image":8171},{"width":468,"height":469},{"sys":8173,"fields":8176},{"id":8174,"createdAt":8175},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":8177,"slug":8178,"articleIntro":8177,"category":8179},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[8180],{"metadata":8181,"sys":8184,"fields":8191},{"tags":8182,"concepts":8183},[],[],{"space":8185,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8187,"publishedVersion":23,"revision":63,"contentType":8189,"locale":29},{"sys":8186},{"type":12,"linkType":13,"id":14},{"sys":8188},{"id":21,"type":12,"linkType":22},{"sys":8190},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8192,"metaTitle":430,"metaDescription":431,"mainTitle":8193,"subtitle":449,"heroImage":8208,"ctaButton":472,"ctaLink":473},[429],{"data":8194,"content":8195,"nodeType":405},{},[8196,8202],{"data":8197,"content":8198,"nodeType":442},{},[8199],{"data":8200,"marks":8201,"value":441,"nodeType":84},{},[],{"data":8203,"content":8204,"nodeType":103},{},[8205],{"data":8206,"marks":8207,"value":202,"nodeType":84},{},[],{"metadata":8209,"sys":8212,"fields":8217},{"tags":8210,"concepts":8211},[],[],{"space":8213,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8215,"publishedVersion":63,"revision":45,"locale":29},{"sys":8214},{"type":12,"linkType":13,"id":14},{"sys":8216},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8218},{"url":464,"details":8219,"fileName":470,"contentType":471},{"size":466,"image":8220},{"width":468,"height":469},{"sys":8222,"fields":8225},{"id":8223,"createdAt":8224},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":8226,"slug":8227,"articleIntro":8226,"category":8228},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[8229],{"metadata":8230,"sys":8233,"fields":8240},{"tags":8231,"concepts":8232},[],[],{"space":8234,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8236,"publishedVersion":23,"revision":63,"contentType":8238,"locale":29},{"sys":8235},{"type":12,"linkType":13,"id":14},{"sys":8237},{"id":21,"type":12,"linkType":22},{"sys":8239},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8241,"metaTitle":430,"metaDescription":431,"mainTitle":8242,"subtitle":449,"heroImage":8257,"ctaButton":472,"ctaLink":473},[429],{"data":8243,"content":8244,"nodeType":405},{},[8245,8251],{"data":8246,"content":8247,"nodeType":442},{},[8248],{"data":8249,"marks":8250,"value":441,"nodeType":84},{},[],{"data":8252,"content":8253,"nodeType":103},{},[8254],{"data":8255,"marks":8256,"value":202,"nodeType":84},{},[],{"metadata":8258,"sys":8261,"fields":8266},{"tags":8259,"concepts":8260},[],[],{"space":8262,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8264,"publishedVersion":63,"revision":45,"locale":29},{"sys":8263},{"type":12,"linkType":13,"id":14},{"sys":8265},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8267},{"url":464,"details":8268,"fileName":470,"contentType":471},{"size":466,"image":8269},{"width":468,"height":469},{"sys":8271,"fields":8274},{"id":8272,"createdAt":8273},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":8275,"slug":8276,"articleIntro":-1,"category":8277},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[8278],{"metadata":8279,"sys":8282,"fields":8289},{"tags":8280,"concepts":8281},[],[],{"space":8283,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8285,"publishedVersion":23,"revision":63,"contentType":8287,"locale":29},{"sys":8284},{"type":12,"linkType":13,"id":14},{"sys":8286},{"id":21,"type":12,"linkType":22},{"sys":8288},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8290,"metaTitle":430,"metaDescription":431,"mainTitle":8291,"subtitle":449,"heroImage":8306,"ctaButton":472,"ctaLink":473},[429],{"data":8292,"content":8293,"nodeType":405},{},[8294,8300],{"data":8295,"content":8296,"nodeType":442},{},[8297],{"data":8298,"marks":8299,"value":441,"nodeType":84},{},[],{"data":8301,"content":8302,"nodeType":103},{},[8303],{"data":8304,"marks":8305,"value":202,"nodeType":84},{},[],{"metadata":8307,"sys":8310,"fields":8315},{"tags":8308,"concepts":8309},[],[],{"space":8311,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8313,"publishedVersion":63,"revision":45,"locale":29},{"sys":8312},{"type":12,"linkType":13,"id":14},{"sys":8314},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8316},{"url":464,"details":8317,"fileName":470,"contentType":471},{"size":466,"image":8318},{"width":468,"height":469},{"sys":8320,"fields":8322},{"id":8321,"createdAt":1556},"2AsCehfNKF5belxwySwOk8",{"title":8323,"slug":8324,"articleIntro":8323,"category":8325},"2611 - Actions","compte-2611-actions",[8326],{"metadata":8327,"sys":8330,"fields":8337},{"tags":8328,"concepts":8329},[],[],{"space":8331,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8333,"publishedVersion":23,"revision":63,"contentType":8335,"locale":29},{"sys":8332},{"type":12,"linkType":13,"id":14},{"sys":8334},{"id":21,"type":12,"linkType":22},{"sys":8336},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8338,"metaTitle":430,"metaDescription":431,"mainTitle":8339,"subtitle":449,"heroImage":8354,"ctaButton":472,"ctaLink":473},[429],{"data":8340,"content":8341,"nodeType":405},{},[8342,8348],{"data":8343,"content":8344,"nodeType":442},{},[8345],{"data":8346,"marks":8347,"value":441,"nodeType":84},{},[],{"data":8349,"content":8350,"nodeType":103},{},[8351],{"data":8352,"marks":8353,"value":202,"nodeType":84},{},[],{"metadata":8355,"sys":8358,"fields":8363},{"tags":8356,"concepts":8357},[],[],{"space":8359,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8361,"publishedVersion":63,"revision":45,"locale":29},{"sys":8360},{"type":12,"linkType":13,"id":14},{"sys":8362},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8364},{"url":464,"details":8365,"fileName":470,"contentType":471},{"size":466,"image":8366},{"width":468,"height":469},{"sys":8368,"fields":8371},{"id":8369,"createdAt":8370},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":8372,"slug":8373,"articleIntro":8372,"category":8374},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[8375],{"metadata":8376,"sys":8379,"fields":8386},{"tags":8377,"concepts":8378},[],[],{"space":8380,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8382,"publishedVersion":23,"revision":63,"contentType":8384,"locale":29},{"sys":8381},{"type":12,"linkType":13,"id":14},{"sys":8383},{"id":21,"type":12,"linkType":22},{"sys":8385},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8387,"metaTitle":430,"metaDescription":431,"mainTitle":8388,"subtitle":449,"heroImage":8403,"ctaButton":472,"ctaLink":473},[429],{"data":8389,"content":8390,"nodeType":405},{},[8391,8397],{"data":8392,"content":8393,"nodeType":442},{},[8394],{"data":8395,"marks":8396,"value":441,"nodeType":84},{},[],{"data":8398,"content":8399,"nodeType":103},{},[8400],{"data":8401,"marks":8402,"value":202,"nodeType":84},{},[],{"metadata":8404,"sys":8407,"fields":8412},{"tags":8405,"concepts":8406},[],[],{"space":8408,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8410,"publishedVersion":63,"revision":45,"locale":29},{"sys":8409},{"type":12,"linkType":13,"id":14},{"sys":8411},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8413},{"url":464,"details":8414,"fileName":470,"contentType":471},{"size":466,"image":8415},{"width":468,"height":469},{"sys":8417,"fields":8420},{"id":8418,"createdAt":8419},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":8421,"slug":8422,"articleIntro":8421,"category":8423},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[8424],{"metadata":8425,"sys":8428,"fields":8435},{"tags":8426,"concepts":8427},[],[],{"space":8429,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8431,"publishedVersion":23,"revision":63,"contentType":8433,"locale":29},{"sys":8430},{"type":12,"linkType":13,"id":14},{"sys":8432},{"id":21,"type":12,"linkType":22},{"sys":8434},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8436,"metaTitle":430,"metaDescription":431,"mainTitle":8437,"subtitle":449,"heroImage":8452,"ctaButton":472,"ctaLink":473},[429],{"data":8438,"content":8439,"nodeType":405},{},[8440,8446],{"data":8441,"content":8442,"nodeType":442},{},[8443],{"data":8444,"marks":8445,"value":441,"nodeType":84},{},[],{"data":8447,"content":8448,"nodeType":103},{},[8449],{"data":8450,"marks":8451,"value":202,"nodeType":84},{},[],{"metadata":8453,"sys":8456,"fields":8461},{"tags":8454,"concepts":8455},[],[],{"space":8457,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8459,"publishedVersion":63,"revision":45,"locale":29},{"sys":8458},{"type":12,"linkType":13,"id":14},{"sys":8460},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8462},{"url":464,"details":8463,"fileName":470,"contentType":471},{"size":466,"image":8464},{"width":468,"height":469},{"sys":8466,"fields":8469},{"id":8467,"createdAt":8468},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":8470,"slug":8471,"articleIntro":-1,"category":8472},"Compte 6257 - Réceptions","compte-6257-receptions",[8473],{"metadata":8474,"sys":8477,"fields":8484},{"tags":8475,"concepts":8476},[],[],{"space":8478,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8480,"publishedVersion":23,"revision":63,"contentType":8482,"locale":29},{"sys":8479},{"type":12,"linkType":13,"id":14},{"sys":8481},{"id":21,"type":12,"linkType":22},{"sys":8483},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8485,"metaTitle":430,"metaDescription":431,"mainTitle":8486,"subtitle":449,"heroImage":8501,"ctaButton":472,"ctaLink":473},[429],{"data":8487,"content":8488,"nodeType":405},{},[8489,8495],{"data":8490,"content":8491,"nodeType":442},{},[8492],{"data":8493,"marks":8494,"value":441,"nodeType":84},{},[],{"data":8496,"content":8497,"nodeType":103},{},[8498],{"data":8499,"marks":8500,"value":202,"nodeType":84},{},[],{"metadata":8502,"sys":8505,"fields":8510},{"tags":8503,"concepts":8504},[],[],{"space":8506,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8508,"publishedVersion":63,"revision":45,"locale":29},{"sys":8507},{"type":12,"linkType":13,"id":14},{"sys":8509},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8511},{"url":464,"details":8512,"fileName":470,"contentType":471},{"size":466,"image":8513},{"width":468,"height":469},{"sys":8515,"fields":8518},{"id":8516,"createdAt":8517},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":8519,"slug":8520,"articleIntro":8519,"category":8521},"Compte 614 - Charges locatives","compte-614-charges-locatives",[8522],{"metadata":8523,"sys":8526,"fields":8533},{"tags":8524,"concepts":8525},[],[],{"space":8527,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8529,"publishedVersion":23,"revision":63,"contentType":8531,"locale":29},{"sys":8528},{"type":12,"linkType":13,"id":14},{"sys":8530},{"id":21,"type":12,"linkType":22},{"sys":8532},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8534,"metaTitle":430,"metaDescription":431,"mainTitle":8535,"subtitle":449,"heroImage":8550,"ctaButton":472,"ctaLink":473},[429],{"data":8536,"content":8537,"nodeType":405},{},[8538,8544],{"data":8539,"content":8540,"nodeType":442},{},[8541],{"data":8542,"marks":8543,"value":441,"nodeType":84},{},[],{"data":8545,"content":8546,"nodeType":103},{},[8547],{"data":8548,"marks":8549,"value":202,"nodeType":84},{},[],{"metadata":8551,"sys":8554,"fields":8559},{"tags":8552,"concepts":8553},[],[],{"space":8555,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8557,"publishedVersion":63,"revision":45,"locale":29},{"sys":8556},{"type":12,"linkType":13,"id":14},{"sys":8558},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8560},{"url":464,"details":8561,"fileName":470,"contentType":471},{"size":466,"image":8562},{"width":468,"height":469},{"sys":8564,"fields":8567},{"id":8565,"createdAt":8566},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":8568,"slug":8569,"articleIntro":8568,"category":8570},"668 - Autres charges financières","compte-668-autres-charges-financieres",[8571],{"metadata":8572,"sys":8575,"fields":8582},{"tags":8573,"concepts":8574},[],[],{"space":8576,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8578,"publishedVersion":23,"revision":63,"contentType":8580,"locale":29},{"sys":8577},{"type":12,"linkType":13,"id":14},{"sys":8579},{"id":21,"type":12,"linkType":22},{"sys":8581},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8583,"metaTitle":430,"metaDescription":431,"mainTitle":8584,"subtitle":449,"heroImage":8599,"ctaButton":472,"ctaLink":473},[429],{"data":8585,"content":8586,"nodeType":405},{},[8587,8593],{"data":8588,"content":8589,"nodeType":442},{},[8590],{"data":8591,"marks":8592,"value":441,"nodeType":84},{},[],{"data":8594,"content":8595,"nodeType":103},{},[8596],{"data":8597,"marks":8598,"value":202,"nodeType":84},{},[],{"metadata":8600,"sys":8603,"fields":8608},{"tags":8601,"concepts":8602},[],[],{"space":8604,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8606,"publishedVersion":63,"revision":45,"locale":29},{"sys":8605},{"type":12,"linkType":13,"id":14},{"sys":8607},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8609},{"url":464,"details":8610,"fileName":470,"contentType":471},{"size":466,"image":8611},{"width":468,"height":469},{"sys":8613,"fields":8616},{"id":8614,"createdAt":8615},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8617,"slug":8618,"articleIntro":-1,"category":8619},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8620],{"metadata":8621,"sys":8624,"fields":8631},{"tags":8622,"concepts":8623},[],[],{"space":8625,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8627,"publishedVersion":23,"revision":63,"contentType":8629,"locale":29},{"sys":8626},{"type":12,"linkType":13,"id":14},{"sys":8628},{"id":21,"type":12,"linkType":22},{"sys":8630},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8632,"metaTitle":430,"metaDescription":431,"mainTitle":8633,"subtitle":449,"heroImage":8648,"ctaButton":472,"ctaLink":473},[429],{"data":8634,"content":8635,"nodeType":405},{},[8636,8642],{"data":8637,"content":8638,"nodeType":442},{},[8639],{"data":8640,"marks":8641,"value":441,"nodeType":84},{},[],{"data":8643,"content":8644,"nodeType":103},{},[8645],{"data":8646,"marks":8647,"value":202,"nodeType":84},{},[],{"metadata":8649,"sys":8652,"fields":8657},{"tags":8650,"concepts":8651},[],[],{"space":8653,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8655,"publishedVersion":63,"revision":45,"locale":29},{"sys":8654},{"type":12,"linkType":13,"id":14},{"sys":8656},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8658},{"url":464,"details":8659,"fileName":470,"contentType":471},{"size":466,"image":8660},{"width":468,"height":469},{"sys":8662,"fields":8665},{"id":8663,"createdAt":8664},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":8666,"slug":8667,"articleIntro":-1,"category":8668},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[8669],{"metadata":8670,"sys":8673,"fields":8680},{"tags":8671,"concepts":8672},[],[],{"space":8674,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8676,"publishedVersion":23,"revision":63,"contentType":8678,"locale":29},{"sys":8675},{"type":12,"linkType":13,"id":14},{"sys":8677},{"id":21,"type":12,"linkType":22},{"sys":8679},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8681,"metaTitle":430,"metaDescription":431,"mainTitle":8682,"subtitle":449,"heroImage":8697,"ctaButton":472,"ctaLink":473},[429],{"data":8683,"content":8684,"nodeType":405},{},[8685,8691],{"data":8686,"content":8687,"nodeType":442},{},[8688],{"data":8689,"marks":8690,"value":441,"nodeType":84},{},[],{"data":8692,"content":8693,"nodeType":103},{},[8694],{"data":8695,"marks":8696,"value":202,"nodeType":84},{},[],{"metadata":8698,"sys":8701,"fields":8706},{"tags":8699,"concepts":8700},[],[],{"space":8702,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8704,"publishedVersion":63,"revision":45,"locale":29},{"sys":8703},{"type":12,"linkType":13,"id":14},{"sys":8705},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8707},{"url":464,"details":8708,"fileName":470,"contentType":471},{"size":466,"image":8709},{"width":468,"height":469},{"sys":8711,"fields":8714},{"id":8712,"createdAt":8713},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":8715,"slug":8716,"articleIntro":8715,"category":8717},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[8718],{"metadata":8719,"sys":8722,"fields":8729},{"tags":8720,"concepts":8721},[],[],{"space":8723,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8725,"publishedVersion":23,"revision":63,"contentType":8727,"locale":29},{"sys":8724},{"type":12,"linkType":13,"id":14},{"sys":8726},{"id":21,"type":12,"linkType":22},{"sys":8728},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8730,"metaTitle":430,"metaDescription":431,"mainTitle":8731,"subtitle":449,"heroImage":8746,"ctaButton":472,"ctaLink":473},[429],{"data":8732,"content":8733,"nodeType":405},{},[8734,8740],{"data":8735,"content":8736,"nodeType":442},{},[8737],{"data":8738,"marks":8739,"value":441,"nodeType":84},{},[],{"data":8741,"content":8742,"nodeType":103},{},[8743],{"data":8744,"marks":8745,"value":202,"nodeType":84},{},[],{"metadata":8747,"sys":8750,"fields":8755},{"tags":8748,"concepts":8749},[],[],{"space":8751,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8753,"publishedVersion":63,"revision":45,"locale":29},{"sys":8752},{"type":12,"linkType":13,"id":14},{"sys":8754},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8756},{"url":464,"details":8757,"fileName":470,"contentType":471},{"size":466,"image":8758},{"width":468,"height":469},{"sys":8760,"fields":8763},{"id":8761,"createdAt":8762},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":8764,"slug":8765,"articleIntro":8764,"category":8766},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[8767],{"metadata":8768,"sys":8771,"fields":8778},{"tags":8769,"concepts":8770},[],[],{"space":8772,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8774,"publishedVersion":23,"revision":63,"contentType":8776,"locale":29},{"sys":8773},{"type":12,"linkType":13,"id":14},{"sys":8775},{"id":21,"type":12,"linkType":22},{"sys":8777},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8779,"metaTitle":430,"metaDescription":431,"mainTitle":8780,"subtitle":449,"heroImage":8795,"ctaButton":472,"ctaLink":473},[429],{"data":8781,"content":8782,"nodeType":405},{},[8783,8789],{"data":8784,"content":8785,"nodeType":442},{},[8786],{"data":8787,"marks":8788,"value":441,"nodeType":84},{},[],{"data":8790,"content":8791,"nodeType":103},{},[8792],{"data":8793,"marks":8794,"value":202,"nodeType":84},{},[],{"metadata":8796,"sys":8799,"fields":8804},{"tags":8797,"concepts":8798},[],[],{"space":8800,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8802,"publishedVersion":63,"revision":45,"locale":29},{"sys":8801},{"type":12,"linkType":13,"id":14},{"sys":8803},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8805},{"url":464,"details":8806,"fileName":470,"contentType":471},{"size":466,"image":8807},{"width":468,"height":469},{"sys":8809,"fields":8812},{"id":8810,"createdAt":8811},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":8813,"slug":8814,"articleIntro":8813,"category":8815},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[8816],{"metadata":8817,"sys":8820,"fields":8827},{"tags":8818,"concepts":8819},[],[],{"space":8821,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8823,"publishedVersion":23,"revision":63,"contentType":8825,"locale":29},{"sys":8822},{"type":12,"linkType":13,"id":14},{"sys":8824},{"id":21,"type":12,"linkType":22},{"sys":8826},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8828,"metaTitle":430,"metaDescription":431,"mainTitle":8829,"subtitle":449,"heroImage":8844,"ctaButton":472,"ctaLink":473},[429],{"data":8830,"content":8831,"nodeType":405},{},[8832,8838],{"data":8833,"content":8834,"nodeType":442},{},[8835],{"data":8836,"marks":8837,"value":441,"nodeType":84},{},[],{"data":8839,"content":8840,"nodeType":103},{},[8841],{"data":8842,"marks":8843,"value":202,"nodeType":84},{},[],{"metadata":8845,"sys":8848,"fields":8853},{"tags":8846,"concepts":8847},[],[],{"space":8849,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8851,"publishedVersion":63,"revision":45,"locale":29},{"sys":8850},{"type":12,"linkType":13,"id":14},{"sys":8852},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8854},{"url":464,"details":8855,"fileName":470,"contentType":471},{"size":466,"image":8856},{"width":468,"height":469},{"sys":8858,"fields":8861},{"id":8859,"createdAt":8860},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":8862,"slug":8863,"articleIntro":8862,"category":8864},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[8865],{"metadata":8866,"sys":8869,"fields":8876},{"tags":8867,"concepts":8868},[],[],{"space":8870,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8872,"publishedVersion":23,"revision":63,"contentType":8874,"locale":29},{"sys":8871},{"type":12,"linkType":13,"id":14},{"sys":8873},{"id":21,"type":12,"linkType":22},{"sys":8875},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8877,"metaTitle":430,"metaDescription":431,"mainTitle":8878,"subtitle":449,"heroImage":8893,"ctaButton":472,"ctaLink":473},[429],{"data":8879,"content":8880,"nodeType":405},{},[8881,8887],{"data":8882,"content":8883,"nodeType":442},{},[8884],{"data":8885,"marks":8886,"value":441,"nodeType":84},{},[],{"data":8888,"content":8889,"nodeType":103},{},[8890],{"data":8891,"marks":8892,"value":202,"nodeType":84},{},[],{"metadata":8894,"sys":8897,"fields":8902},{"tags":8895,"concepts":8896},[],[],{"space":8898,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8900,"publishedVersion":63,"revision":45,"locale":29},{"sys":8899},{"type":12,"linkType":13,"id":14},{"sys":8901},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8903},{"url":464,"details":8904,"fileName":470,"contentType":471},{"size":466,"image":8905},{"width":468,"height":469},{"sys":8907,"fields":8910},{"id":8908,"createdAt":8909},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":8911,"slug":8912,"articleIntro":-1,"category":8913},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[8914],{"metadata":8915,"sys":8918,"fields":8925},{"tags":8916,"concepts":8917},[],[],{"space":8919,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8921,"publishedVersion":23,"revision":63,"contentType":8923,"locale":29},{"sys":8920},{"type":12,"linkType":13,"id":14},{"sys":8922},{"id":21,"type":12,"linkType":22},{"sys":8924},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8926,"metaTitle":430,"metaDescription":431,"mainTitle":8927,"subtitle":449,"heroImage":8942,"ctaButton":472,"ctaLink":473},[429],{"data":8928,"content":8929,"nodeType":405},{},[8930,8936],{"data":8931,"content":8932,"nodeType":442},{},[8933],{"data":8934,"marks":8935,"value":441,"nodeType":84},{},[],{"data":8937,"content":8938,"nodeType":103},{},[8939],{"data":8940,"marks":8941,"value":202,"nodeType":84},{},[],{"metadata":8943,"sys":8946,"fields":8951},{"tags":8944,"concepts":8945},[],[],{"space":8947,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8949,"publishedVersion":63,"revision":45,"locale":29},{"sys":8948},{"type":12,"linkType":13,"id":14},{"sys":8950},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":8952},{"url":464,"details":8953,"fileName":470,"contentType":471},{"size":466,"image":8954},{"width":468,"height":469},{"sys":8956,"fields":8959},{"id":8957,"createdAt":8958},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":8960,"slug":8961,"articleIntro":8960,"category":8962},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[8963],{"metadata":8964,"sys":8967,"fields":8974},{"tags":8965,"concepts":8966},[],[],{"space":8968,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":8970,"publishedVersion":23,"revision":63,"contentType":8972,"locale":29},{"sys":8969},{"type":12,"linkType":13,"id":14},{"sys":8971},{"id":21,"type":12,"linkType":22},{"sys":8973},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":8975,"metaTitle":430,"metaDescription":431,"mainTitle":8976,"subtitle":449,"heroImage":8991,"ctaButton":472,"ctaLink":473},[429],{"data":8977,"content":8978,"nodeType":405},{},[8979,8985],{"data":8980,"content":8981,"nodeType":442},{},[8982],{"data":8983,"marks":8984,"value":441,"nodeType":84},{},[],{"data":8986,"content":8987,"nodeType":103},{},[8988],{"data":8989,"marks":8990,"value":202,"nodeType":84},{},[],{"metadata":8992,"sys":8995,"fields":9000},{"tags":8993,"concepts":8994},[],[],{"space":8996,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":8998,"publishedVersion":63,"revision":45,"locale":29},{"sys":8997},{"type":12,"linkType":13,"id":14},{"sys":8999},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9001},{"url":464,"details":9002,"fileName":470,"contentType":471},{"size":466,"image":9003},{"width":468,"height":469},{"sys":9005,"fields":9008},{"id":9006,"createdAt":9007},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":9009,"slug":9010,"articleIntro":-1,"category":9011},"Compte 518 - Intérêts courus","compte-518-interets-courus",[9012],{"metadata":9013,"sys":9016,"fields":9023},{"tags":9014,"concepts":9015},[],[],{"space":9017,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9019,"publishedVersion":23,"revision":63,"contentType":9021,"locale":29},{"sys":9018},{"type":12,"linkType":13,"id":14},{"sys":9020},{"id":21,"type":12,"linkType":22},{"sys":9022},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9024,"metaTitle":430,"metaDescription":431,"mainTitle":9025,"subtitle":449,"heroImage":9040,"ctaButton":472,"ctaLink":473},[429],{"data":9026,"content":9027,"nodeType":405},{},[9028,9034],{"data":9029,"content":9030,"nodeType":442},{},[9031],{"data":9032,"marks":9033,"value":441,"nodeType":84},{},[],{"data":9035,"content":9036,"nodeType":103},{},[9037],{"data":9038,"marks":9039,"value":202,"nodeType":84},{},[],{"metadata":9041,"sys":9044,"fields":9049},{"tags":9042,"concepts":9043},[],[],{"space":9045,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9047,"publishedVersion":63,"revision":45,"locale":29},{"sys":9046},{"type":12,"linkType":13,"id":14},{"sys":9048},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9050},{"url":464,"details":9051,"fileName":470,"contentType":471},{"size":466,"image":9052},{"width":468,"height":469},{"sys":9054,"fields":9057},{"id":9055,"createdAt":9056},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":9058,"slug":9059,"articleIntro":-1,"category":9060},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[9061],{"metadata":9062,"sys":9065,"fields":9072},{"tags":9063,"concepts":9064},[],[],{"space":9066,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9068,"publishedVersion":23,"revision":63,"contentType":9070,"locale":29},{"sys":9067},{"type":12,"linkType":13,"id":14},{"sys":9069},{"id":21,"type":12,"linkType":22},{"sys":9071},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9073,"metaTitle":430,"metaDescription":431,"mainTitle":9074,"subtitle":449,"heroImage":9089,"ctaButton":472,"ctaLink":473},[429],{"data":9075,"content":9076,"nodeType":405},{},[9077,9083],{"data":9078,"content":9079,"nodeType":442},{},[9080],{"data":9081,"marks":9082,"value":441,"nodeType":84},{},[],{"data":9084,"content":9085,"nodeType":103},{},[9086],{"data":9087,"marks":9088,"value":202,"nodeType":84},{},[],{"metadata":9090,"sys":9093,"fields":9098},{"tags":9091,"concepts":9092},[],[],{"space":9094,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9096,"publishedVersion":63,"revision":45,"locale":29},{"sys":9095},{"type":12,"linkType":13,"id":14},{"sys":9097},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9099},{"url":464,"details":9100,"fileName":470,"contentType":471},{"size":466,"image":9101},{"width":468,"height":469},{"sys":9103,"fields":9106},{"id":9104,"createdAt":9105},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":9107,"slug":9108,"articleIntro":9107,"category":9109},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[9110],{"metadata":9111,"sys":9114,"fields":9121},{"tags":9112,"concepts":9113},[],[],{"space":9115,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9117,"publishedVersion":23,"revision":63,"contentType":9119,"locale":29},{"sys":9116},{"type":12,"linkType":13,"id":14},{"sys":9118},{"id":21,"type":12,"linkType":22},{"sys":9120},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9122,"metaTitle":430,"metaDescription":431,"mainTitle":9123,"subtitle":449,"heroImage":9138,"ctaButton":472,"ctaLink":473},[429],{"data":9124,"content":9125,"nodeType":405},{},[9126,9132],{"data":9127,"content":9128,"nodeType":442},{},[9129],{"data":9130,"marks":9131,"value":441,"nodeType":84},{},[],{"data":9133,"content":9134,"nodeType":103},{},[9135],{"data":9136,"marks":9137,"value":202,"nodeType":84},{},[],{"metadata":9139,"sys":9142,"fields":9147},{"tags":9140,"concepts":9141},[],[],{"space":9143,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9145,"publishedVersion":63,"revision":45,"locale":29},{"sys":9144},{"type":12,"linkType":13,"id":14},{"sys":9146},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9148},{"url":464,"details":9149,"fileName":470,"contentType":471},{"size":466,"image":9150},{"width":468,"height":469},{"sys":9152,"fields":9155},{"id":9153,"createdAt":9154},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":9156,"slug":9157,"articleIntro":9156,"category":9158},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[9159],{"metadata":9160,"sys":9163,"fields":9170},{"tags":9161,"concepts":9162},[],[],{"space":9164,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9166,"publishedVersion":23,"revision":63,"contentType":9168,"locale":29},{"sys":9165},{"type":12,"linkType":13,"id":14},{"sys":9167},{"id":21,"type":12,"linkType":22},{"sys":9169},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9171,"metaTitle":430,"metaDescription":431,"mainTitle":9172,"subtitle":449,"heroImage":9187,"ctaButton":472,"ctaLink":473},[429],{"data":9173,"content":9174,"nodeType":405},{},[9175,9181],{"data":9176,"content":9177,"nodeType":442},{},[9178],{"data":9179,"marks":9180,"value":441,"nodeType":84},{},[],{"data":9182,"content":9183,"nodeType":103},{},[9184],{"data":9185,"marks":9186,"value":202,"nodeType":84},{},[],{"metadata":9188,"sys":9191,"fields":9196},{"tags":9189,"concepts":9190},[],[],{"space":9192,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9194,"publishedVersion":63,"revision":45,"locale":29},{"sys":9193},{"type":12,"linkType":13,"id":14},{"sys":9195},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9197},{"url":464,"details":9198,"fileName":470,"contentType":471},{"size":466,"image":9199},{"width":468,"height":469},{"sys":9201,"fields":9204},{"id":9202,"createdAt":9203},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":9205,"slug":9206,"articleIntro":9205,"category":9207},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[9208],{"metadata":9209,"sys":9212,"fields":9219},{"tags":9210,"concepts":9211},[],[],{"space":9213,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9215,"publishedVersion":23,"revision":63,"contentType":9217,"locale":29},{"sys":9214},{"type":12,"linkType":13,"id":14},{"sys":9216},{"id":21,"type":12,"linkType":22},{"sys":9218},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9220,"metaTitle":430,"metaDescription":431,"mainTitle":9221,"subtitle":449,"heroImage":9236,"ctaButton":472,"ctaLink":473},[429],{"data":9222,"content":9223,"nodeType":405},{},[9224,9230],{"data":9225,"content":9226,"nodeType":442},{},[9227],{"data":9228,"marks":9229,"value":441,"nodeType":84},{},[],{"data":9231,"content":9232,"nodeType":103},{},[9233],{"data":9234,"marks":9235,"value":202,"nodeType":84},{},[],{"metadata":9237,"sys":9240,"fields":9245},{"tags":9238,"concepts":9239},[],[],{"space":9241,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9243,"publishedVersion":63,"revision":45,"locale":29},{"sys":9242},{"type":12,"linkType":13,"id":14},{"sys":9244},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9246},{"url":464,"details":9247,"fileName":470,"contentType":471},{"size":466,"image":9248},{"width":468,"height":469},{"sys":9250,"fields":9253},{"id":9251,"createdAt":9252},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":9254,"slug":9255,"articleIntro":9254,"category":9256},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[9257],{"metadata":9258,"sys":9261,"fields":9268},{"tags":9259,"concepts":9260},[],[],{"space":9262,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9264,"publishedVersion":23,"revision":63,"contentType":9266,"locale":29},{"sys":9263},{"type":12,"linkType":13,"id":14},{"sys":9265},{"id":21,"type":12,"linkType":22},{"sys":9267},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9269,"metaTitle":430,"metaDescription":431,"mainTitle":9270,"subtitle":449,"heroImage":9285,"ctaButton":472,"ctaLink":473},[429],{"data":9271,"content":9272,"nodeType":405},{},[9273,9279],{"data":9274,"content":9275,"nodeType":442},{},[9276],{"data":9277,"marks":9278,"value":441,"nodeType":84},{},[],{"data":9280,"content":9281,"nodeType":103},{},[9282],{"data":9283,"marks":9284,"value":202,"nodeType":84},{},[],{"metadata":9286,"sys":9289,"fields":9294},{"tags":9287,"concepts":9288},[],[],{"space":9290,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9292,"publishedVersion":63,"revision":45,"locale":29},{"sys":9291},{"type":12,"linkType":13,"id":14},{"sys":9293},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9295},{"url":464,"details":9296,"fileName":470,"contentType":471},{"size":466,"image":9297},{"width":468,"height":469},{"sys":9299,"fields":9302},{"id":9300,"createdAt":9301},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":9303,"slug":9304,"articleIntro":9303,"category":9305},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[9306],{"metadata":9307,"sys":9310,"fields":9317},{"tags":9308,"concepts":9309},[],[],{"space":9311,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9313,"publishedVersion":23,"revision":63,"contentType":9315,"locale":29},{"sys":9312},{"type":12,"linkType":13,"id":14},{"sys":9314},{"id":21,"type":12,"linkType":22},{"sys":9316},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9318,"metaTitle":430,"metaDescription":431,"mainTitle":9319,"subtitle":449,"heroImage":9334,"ctaButton":472,"ctaLink":473},[429],{"data":9320,"content":9321,"nodeType":405},{},[9322,9328],{"data":9323,"content":9324,"nodeType":442},{},[9325],{"data":9326,"marks":9327,"value":441,"nodeType":84},{},[],{"data":9329,"content":9330,"nodeType":103},{},[9331],{"data":9332,"marks":9333,"value":202,"nodeType":84},{},[],{"metadata":9335,"sys":9338,"fields":9343},{"tags":9336,"concepts":9337},[],[],{"space":9339,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9341,"publishedVersion":63,"revision":45,"locale":29},{"sys":9340},{"type":12,"linkType":13,"id":14},{"sys":9342},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9344},{"url":464,"details":9345,"fileName":470,"contentType":471},{"size":466,"image":9346},{"width":468,"height":469},{"sys":9348,"fields":9351},{"id":9349,"createdAt":9350},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":9352,"slug":9353,"articleIntro":-1,"category":9354},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[9355],{"metadata":9356,"sys":9359,"fields":9366},{"tags":9357,"concepts":9358},[],[],{"space":9360,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9362,"publishedVersion":23,"revision":63,"contentType":9364,"locale":29},{"sys":9361},{"type":12,"linkType":13,"id":14},{"sys":9363},{"id":21,"type":12,"linkType":22},{"sys":9365},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9367,"metaTitle":430,"metaDescription":431,"mainTitle":9368,"subtitle":449,"heroImage":9383,"ctaButton":472,"ctaLink":473},[429],{"data":9369,"content":9370,"nodeType":405},{},[9371,9377],{"data":9372,"content":9373,"nodeType":442},{},[9374],{"data":9375,"marks":9376,"value":441,"nodeType":84},{},[],{"data":9378,"content":9379,"nodeType":103},{},[9380],{"data":9381,"marks":9382,"value":202,"nodeType":84},{},[],{"metadata":9384,"sys":9387,"fields":9392},{"tags":9385,"concepts":9386},[],[],{"space":9388,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9390,"publishedVersion":63,"revision":45,"locale":29},{"sys":9389},{"type":12,"linkType":13,"id":14},{"sys":9391},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9393},{"url":464,"details":9394,"fileName":470,"contentType":471},{"size":466,"image":9395},{"width":468,"height":469},{"sys":9397,"fields":9400},{"id":9398,"createdAt":9399},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":9401,"slug":9402,"articleIntro":9401,"category":9403},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[9404],{"metadata":9405,"sys":9408,"fields":9415},{"tags":9406,"concepts":9407},[],[],{"space":9409,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9411,"publishedVersion":23,"revision":63,"contentType":9413,"locale":29},{"sys":9410},{"type":12,"linkType":13,"id":14},{"sys":9412},{"id":21,"type":12,"linkType":22},{"sys":9414},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9416,"metaTitle":430,"metaDescription":431,"mainTitle":9417,"subtitle":449,"heroImage":9432,"ctaButton":472,"ctaLink":473},[429],{"data":9418,"content":9419,"nodeType":405},{},[9420,9426],{"data":9421,"content":9422,"nodeType":442},{},[9423],{"data":9424,"marks":9425,"value":441,"nodeType":84},{},[],{"data":9427,"content":9428,"nodeType":103},{},[9429],{"data":9430,"marks":9431,"value":202,"nodeType":84},{},[],{"metadata":9433,"sys":9436,"fields":9441},{"tags":9434,"concepts":9435},[],[],{"space":9437,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9439,"publishedVersion":63,"revision":45,"locale":29},{"sys":9438},{"type":12,"linkType":13,"id":14},{"sys":9440},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9442},{"url":464,"details":9443,"fileName":470,"contentType":471},{"size":466,"image":9444},{"width":468,"height":469},{"sys":9446,"fields":9449},{"id":9447,"createdAt":9448},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":9450,"slug":9451,"articleIntro":9450,"category":9452},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[9453],{"metadata":9454,"sys":9457,"fields":9464},{"tags":9455,"concepts":9456},[],[],{"space":9458,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9460,"publishedVersion":23,"revision":63,"contentType":9462,"locale":29},{"sys":9459},{"type":12,"linkType":13,"id":14},{"sys":9461},{"id":21,"type":12,"linkType":22},{"sys":9463},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9465,"metaTitle":430,"metaDescription":431,"mainTitle":9466,"subtitle":449,"heroImage":9481,"ctaButton":472,"ctaLink":473},[429],{"data":9467,"content":9468,"nodeType":405},{},[9469,9475],{"data":9470,"content":9471,"nodeType":442},{},[9472],{"data":9473,"marks":9474,"value":441,"nodeType":84},{},[],{"data":9476,"content":9477,"nodeType":103},{},[9478],{"data":9479,"marks":9480,"value":202,"nodeType":84},{},[],{"metadata":9482,"sys":9485,"fields":9490},{"tags":9483,"concepts":9484},[],[],{"space":9486,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9488,"publishedVersion":63,"revision":45,"locale":29},{"sys":9487},{"type":12,"linkType":13,"id":14},{"sys":9489},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9491},{"url":464,"details":9492,"fileName":470,"contentType":471},{"size":466,"image":9493},{"width":468,"height":469},{"sys":9495,"fields":9498},{"id":9496,"createdAt":9497},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":9499,"slug":9500,"articleIntro":9499,"category":9501},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[9502],{"metadata":9503,"sys":9506,"fields":9513},{"tags":9504,"concepts":9505},[],[],{"space":9507,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9509,"publishedVersion":23,"revision":63,"contentType":9511,"locale":29},{"sys":9508},{"type":12,"linkType":13,"id":14},{"sys":9510},{"id":21,"type":12,"linkType":22},{"sys":9512},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9514,"metaTitle":430,"metaDescription":431,"mainTitle":9515,"subtitle":449,"heroImage":9530,"ctaButton":472,"ctaLink":473},[429],{"data":9516,"content":9517,"nodeType":405},{},[9518,9524],{"data":9519,"content":9520,"nodeType":442},{},[9521],{"data":9522,"marks":9523,"value":441,"nodeType":84},{},[],{"data":9525,"content":9526,"nodeType":103},{},[9527],{"data":9528,"marks":9529,"value":202,"nodeType":84},{},[],{"metadata":9531,"sys":9534,"fields":9539},{"tags":9532,"concepts":9533},[],[],{"space":9535,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9537,"publishedVersion":63,"revision":45,"locale":29},{"sys":9536},{"type":12,"linkType":13,"id":14},{"sys":9538},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9540},{"url":464,"details":9541,"fileName":470,"contentType":471},{"size":466,"image":9542},{"width":468,"height":469},{"sys":9544,"fields":9547},{"id":9545,"createdAt":9546},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":9548,"slug":9549,"articleIntro":9548,"category":9550},"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",[9551],{"metadata":9552,"sys":9555,"fields":9562},{"tags":9553,"concepts":9554},[],[],{"space":9556,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9558,"publishedVersion":23,"revision":63,"contentType":9560,"locale":29},{"sys":9557},{"type":12,"linkType":13,"id":14},{"sys":9559},{"id":21,"type":12,"linkType":22},{"sys":9561},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9563,"metaTitle":430,"metaDescription":431,"mainTitle":9564,"subtitle":449,"heroImage":9579,"ctaButton":472,"ctaLink":473},[429],{"data":9565,"content":9566,"nodeType":405},{},[9567,9573],{"data":9568,"content":9569,"nodeType":442},{},[9570],{"data":9571,"marks":9572,"value":441,"nodeType":84},{},[],{"data":9574,"content":9575,"nodeType":103},{},[9576],{"data":9577,"marks":9578,"value":202,"nodeType":84},{},[],{"metadata":9580,"sys":9583,"fields":9588},{"tags":9581,"concepts":9582},[],[],{"space":9584,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9586,"publishedVersion":63,"revision":45,"locale":29},{"sys":9585},{"type":12,"linkType":13,"id":14},{"sys":9587},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9589},{"url":464,"details":9590,"fileName":470,"contentType":471},{"size":466,"image":9591},{"width":468,"height":469},{"sys":9593,"fields":9596},{"id":9594,"createdAt":9595},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":9597,"slug":9598,"articleIntro":9597,"category":9599},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[9600],{"metadata":9601,"sys":9604,"fields":9611},{"tags":9602,"concepts":9603},[],[],{"space":9605,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9607,"publishedVersion":23,"revision":63,"contentType":9609,"locale":29},{"sys":9606},{"type":12,"linkType":13,"id":14},{"sys":9608},{"id":21,"type":12,"linkType":22},{"sys":9610},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9612,"metaTitle":430,"metaDescription":431,"mainTitle":9613,"subtitle":449,"heroImage":9628,"ctaButton":472,"ctaLink":473},[429],{"data":9614,"content":9615,"nodeType":405},{},[9616,9622],{"data":9617,"content":9618,"nodeType":442},{},[9619],{"data":9620,"marks":9621,"value":441,"nodeType":84},{},[],{"data":9623,"content":9624,"nodeType":103},{},[9625],{"data":9626,"marks":9627,"value":202,"nodeType":84},{},[],{"metadata":9629,"sys":9632,"fields":9637},{"tags":9630,"concepts":9631},[],[],{"space":9633,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9635,"publishedVersion":63,"revision":45,"locale":29},{"sys":9634},{"type":12,"linkType":13,"id":14},{"sys":9636},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9638},{"url":464,"details":9639,"fileName":470,"contentType":471},{"size":466,"image":9640},{"width":468,"height":469},{"sys":9642,"fields":9645},{"id":9643,"createdAt":9644},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":9646,"slug":9647,"articleIntro":9646,"category":9648},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[9649],{"metadata":9650,"sys":9653,"fields":9660},{"tags":9651,"concepts":9652},[],[],{"space":9654,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9656,"publishedVersion":23,"revision":63,"contentType":9658,"locale":29},{"sys":9655},{"type":12,"linkType":13,"id":14},{"sys":9657},{"id":21,"type":12,"linkType":22},{"sys":9659},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9661,"metaTitle":430,"metaDescription":431,"mainTitle":9662,"subtitle":449,"heroImage":9677,"ctaButton":472,"ctaLink":473},[429],{"data":9663,"content":9664,"nodeType":405},{},[9665,9671],{"data":9666,"content":9667,"nodeType":442},{},[9668],{"data":9669,"marks":9670,"value":441,"nodeType":84},{},[],{"data":9672,"content":9673,"nodeType":103},{},[9674],{"data":9675,"marks":9676,"value":202,"nodeType":84},{},[],{"metadata":9678,"sys":9681,"fields":9686},{"tags":9679,"concepts":9680},[],[],{"space":9682,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9684,"publishedVersion":63,"revision":45,"locale":29},{"sys":9683},{"type":12,"linkType":13,"id":14},{"sys":9685},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9687},{"url":464,"details":9688,"fileName":470,"contentType":471},{"size":466,"image":9689},{"width":468,"height":469},{"sys":9691,"fields":9694},{"id":9692,"createdAt":9693},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":9695,"slug":9696,"articleIntro":9695,"category":9697},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[9698],{"metadata":9699,"sys":9702,"fields":9709},{"tags":9700,"concepts":9701},[],[],{"space":9703,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9705,"publishedVersion":23,"revision":63,"contentType":9707,"locale":29},{"sys":9704},{"type":12,"linkType":13,"id":14},{"sys":9706},{"id":21,"type":12,"linkType":22},{"sys":9708},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9710,"metaTitle":430,"metaDescription":431,"mainTitle":9711,"subtitle":449,"heroImage":9726,"ctaButton":472,"ctaLink":473},[429],{"data":9712,"content":9713,"nodeType":405},{},[9714,9720],{"data":9715,"content":9716,"nodeType":442},{},[9717],{"data":9718,"marks":9719,"value":441,"nodeType":84},{},[],{"data":9721,"content":9722,"nodeType":103},{},[9723],{"data":9724,"marks":9725,"value":202,"nodeType":84},{},[],{"metadata":9727,"sys":9730,"fields":9735},{"tags":9728,"concepts":9729},[],[],{"space":9731,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9733,"publishedVersion":63,"revision":45,"locale":29},{"sys":9732},{"type":12,"linkType":13,"id":14},{"sys":9734},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9736},{"url":464,"details":9737,"fileName":470,"contentType":471},{"size":466,"image":9738},{"width":468,"height":469},{"sys":9740,"fields":9743},{"id":9741,"createdAt":9742},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":9744,"slug":9745,"articleIntro":9744,"category":9746},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[9747],{"metadata":9748,"sys":9751,"fields":9758},{"tags":9749,"concepts":9750},[],[],{"space":9752,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9754,"publishedVersion":23,"revision":63,"contentType":9756,"locale":29},{"sys":9753},{"type":12,"linkType":13,"id":14},{"sys":9755},{"id":21,"type":12,"linkType":22},{"sys":9757},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9759,"metaTitle":430,"metaDescription":431,"mainTitle":9760,"subtitle":449,"heroImage":9775,"ctaButton":472,"ctaLink":473},[429],{"data":9761,"content":9762,"nodeType":405},{},[9763,9769],{"data":9764,"content":9765,"nodeType":442},{},[9766],{"data":9767,"marks":9768,"value":441,"nodeType":84},{},[],{"data":9770,"content":9771,"nodeType":103},{},[9772],{"data":9773,"marks":9774,"value":202,"nodeType":84},{},[],{"metadata":9776,"sys":9779,"fields":9784},{"tags":9777,"concepts":9778},[],[],{"space":9780,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9782,"publishedVersion":63,"revision":45,"locale":29},{"sys":9781},{"type":12,"linkType":13,"id":14},{"sys":9783},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9785},{"url":464,"details":9786,"fileName":470,"contentType":471},{"size":466,"image":9787},{"width":468,"height":469},{"sys":9789,"fields":9792},{"id":9790,"createdAt":9791},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":9793,"slug":9794,"articleIntro":9793,"category":9795},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[9796],{"metadata":9797,"sys":9800,"fields":9807},{"tags":9798,"concepts":9799},[],[],{"space":9801,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9803,"publishedVersion":23,"revision":63,"contentType":9805,"locale":29},{"sys":9802},{"type":12,"linkType":13,"id":14},{"sys":9804},{"id":21,"type":12,"linkType":22},{"sys":9806},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9808,"metaTitle":430,"metaDescription":431,"mainTitle":9809,"subtitle":449,"heroImage":9824,"ctaButton":472,"ctaLink":473},[429],{"data":9810,"content":9811,"nodeType":405},{},[9812,9818],{"data":9813,"content":9814,"nodeType":442},{},[9815],{"data":9816,"marks":9817,"value":441,"nodeType":84},{},[],{"data":9819,"content":9820,"nodeType":103},{},[9821],{"data":9822,"marks":9823,"value":202,"nodeType":84},{},[],{"metadata":9825,"sys":9828,"fields":9833},{"tags":9826,"concepts":9827},[],[],{"space":9829,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9831,"publishedVersion":63,"revision":45,"locale":29},{"sys":9830},{"type":12,"linkType":13,"id":14},{"sys":9832},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9834},{"url":464,"details":9835,"fileName":470,"contentType":471},{"size":466,"image":9836},{"width":468,"height":469},{"sys":9838,"fields":9841},{"id":9839,"createdAt":9840},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":9842,"slug":9843,"articleIntro":9844,"category":9845},"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",[9846],{"metadata":9847,"sys":9850,"fields":9857},{"tags":9848,"concepts":9849},[],[],{"space":9851,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9853,"publishedVersion":23,"revision":63,"contentType":9855,"locale":29},{"sys":9852},{"type":12,"linkType":13,"id":14},{"sys":9854},{"id":21,"type":12,"linkType":22},{"sys":9856},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9858,"metaTitle":430,"metaDescription":431,"mainTitle":9859,"subtitle":449,"heroImage":9874,"ctaButton":472,"ctaLink":473},[429],{"data":9860,"content":9861,"nodeType":405},{},[9862,9868],{"data":9863,"content":9864,"nodeType":442},{},[9865],{"data":9866,"marks":9867,"value":441,"nodeType":84},{},[],{"data":9869,"content":9870,"nodeType":103},{},[9871],{"data":9872,"marks":9873,"value":202,"nodeType":84},{},[],{"metadata":9875,"sys":9878,"fields":9883},{"tags":9876,"concepts":9877},[],[],{"space":9879,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9881,"publishedVersion":63,"revision":45,"locale":29},{"sys":9880},{"type":12,"linkType":13,"id":14},{"sys":9882},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9884},{"url":464,"details":9885,"fileName":470,"contentType":471},{"size":466,"image":9886},{"width":468,"height":469},{"sys":9888,"fields":9891},{"id":9889,"createdAt":9890},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":9892,"slug":9893,"articleIntro":9892,"category":9894},"Compte 508 - Obligations","compte-508-obligations",[9895],{"metadata":9896,"sys":9899,"fields":9906},{"tags":9897,"concepts":9898},[],[],{"space":9900,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9902,"publishedVersion":23,"revision":63,"contentType":9904,"locale":29},{"sys":9901},{"type":12,"linkType":13,"id":14},{"sys":9903},{"id":21,"type":12,"linkType":22},{"sys":9905},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9907,"metaTitle":430,"metaDescription":431,"mainTitle":9908,"subtitle":449,"heroImage":9923,"ctaButton":472,"ctaLink":473},[429],{"data":9909,"content":9910,"nodeType":405},{},[9911,9917],{"data":9912,"content":9913,"nodeType":442},{},[9914],{"data":9915,"marks":9916,"value":441,"nodeType":84},{},[],{"data":9918,"content":9919,"nodeType":103},{},[9920],{"data":9921,"marks":9922,"value":202,"nodeType":84},{},[],{"metadata":9924,"sys":9927,"fields":9932},{"tags":9925,"concepts":9926},[],[],{"space":9928,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9930,"publishedVersion":63,"revision":45,"locale":29},{"sys":9929},{"type":12,"linkType":13,"id":14},{"sys":9931},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9933},{"url":464,"details":9934,"fileName":470,"contentType":471},{"size":466,"image":9935},{"width":468,"height":469},{"sys":9937,"fields":9940},{"id":9938,"createdAt":9939},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":9941,"slug":9942,"articleIntro":-1,"category":9943},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[9944],{"metadata":9945,"sys":9948,"fields":9955},{"tags":9946,"concepts":9947},[],[],{"space":9949,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":9951,"publishedVersion":23,"revision":63,"contentType":9953,"locale":29},{"sys":9950},{"type":12,"linkType":13,"id":14},{"sys":9952},{"id":21,"type":12,"linkType":22},{"sys":9954},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":9956,"metaTitle":430,"metaDescription":431,"mainTitle":9957,"subtitle":449,"heroImage":9972,"ctaButton":472,"ctaLink":473},[429],{"data":9958,"content":9959,"nodeType":405},{},[9960,9966],{"data":9961,"content":9962,"nodeType":442},{},[9963],{"data":9964,"marks":9965,"value":441,"nodeType":84},{},[],{"data":9967,"content":9968,"nodeType":103},{},[9969],{"data":9970,"marks":9971,"value":202,"nodeType":84},{},[],{"metadata":9973,"sys":9976,"fields":9981},{"tags":9974,"concepts":9975},[],[],{"space":9977,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":9979,"publishedVersion":63,"revision":45,"locale":29},{"sys":9978},{"type":12,"linkType":13,"id":14},{"sys":9980},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":9982},{"url":464,"details":9983,"fileName":470,"contentType":471},{"size":466,"image":9984},{"width":468,"height":469},{"sys":9986,"fields":9989},{"id":9987,"createdAt":9988},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":9990,"slug":9991,"articleIntro":-1,"category":9992},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[9993],{"metadata":9994,"sys":9997,"fields":10004},{"tags":9995,"concepts":9996},[],[],{"space":9998,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10000,"publishedVersion":23,"revision":63,"contentType":10002,"locale":29},{"sys":9999},{"type":12,"linkType":13,"id":14},{"sys":10001},{"id":21,"type":12,"linkType":22},{"sys":10003},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10005,"metaTitle":430,"metaDescription":431,"mainTitle":10006,"subtitle":449,"heroImage":10021,"ctaButton":472,"ctaLink":473},[429],{"data":10007,"content":10008,"nodeType":405},{},[10009,10015],{"data":10010,"content":10011,"nodeType":442},{},[10012],{"data":10013,"marks":10014,"value":441,"nodeType":84},{},[],{"data":10016,"content":10017,"nodeType":103},{},[10018],{"data":10019,"marks":10020,"value":202,"nodeType":84},{},[],{"metadata":10022,"sys":10025,"fields":10030},{"tags":10023,"concepts":10024},[],[],{"space":10026,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10028,"publishedVersion":63,"revision":45,"locale":29},{"sys":10027},{"type":12,"linkType":13,"id":14},{"sys":10029},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10031},{"url":464,"details":10032,"fileName":470,"contentType":471},{"size":466,"image":10033},{"width":468,"height":469},{"sys":10035,"fields":10038},{"id":10036,"createdAt":10037},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":10039,"slug":10040,"articleIntro":10039,"category":10041},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[10042],{"metadata":10043,"sys":10046,"fields":10053},{"tags":10044,"concepts":10045},[],[],{"space":10047,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10049,"publishedVersion":23,"revision":63,"contentType":10051,"locale":29},{"sys":10048},{"type":12,"linkType":13,"id":14},{"sys":10050},{"id":21,"type":12,"linkType":22},{"sys":10052},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10054,"metaTitle":430,"metaDescription":431,"mainTitle":10055,"subtitle":449,"heroImage":10070,"ctaButton":472,"ctaLink":473},[429],{"data":10056,"content":10057,"nodeType":405},{},[10058,10064],{"data":10059,"content":10060,"nodeType":442},{},[10061],{"data":10062,"marks":10063,"value":441,"nodeType":84},{},[],{"data":10065,"content":10066,"nodeType":103},{},[10067],{"data":10068,"marks":10069,"value":202,"nodeType":84},{},[],{"metadata":10071,"sys":10074,"fields":10079},{"tags":10072,"concepts":10073},[],[],{"space":10075,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10077,"publishedVersion":63,"revision":45,"locale":29},{"sys":10076},{"type":12,"linkType":13,"id":14},{"sys":10078},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10080},{"url":464,"details":10081,"fileName":470,"contentType":471},{"size":466,"image":10082},{"width":468,"height":469},{"sys":10084,"fields":10087},{"id":10085,"createdAt":10086},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":10088,"slug":10089,"articleIntro":10088,"category":10090},"6248 - Divers","compte-6248-divers",[10091],{"metadata":10092,"sys":10095,"fields":10102},{"tags":10093,"concepts":10094},[],[],{"space":10096,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10098,"publishedVersion":23,"revision":63,"contentType":10100,"locale":29},{"sys":10097},{"type":12,"linkType":13,"id":14},{"sys":10099},{"id":21,"type":12,"linkType":22},{"sys":10101},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10103,"metaTitle":430,"metaDescription":431,"mainTitle":10104,"subtitle":449,"heroImage":10119,"ctaButton":472,"ctaLink":473},[429],{"data":10105,"content":10106,"nodeType":405},{},[10107,10113],{"data":10108,"content":10109,"nodeType":442},{},[10110],{"data":10111,"marks":10112,"value":441,"nodeType":84},{},[],{"data":10114,"content":10115,"nodeType":103},{},[10116],{"data":10117,"marks":10118,"value":202,"nodeType":84},{},[],{"metadata":10120,"sys":10123,"fields":10128},{"tags":10121,"concepts":10122},[],[],{"space":10124,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10126,"publishedVersion":63,"revision":45,"locale":29},{"sys":10125},{"type":12,"linkType":13,"id":14},{"sys":10127},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10129},{"url":464,"details":10130,"fileName":470,"contentType":471},{"size":466,"image":10131},{"width":468,"height":469},{"sys":10133,"fields":10136},{"id":10134,"createdAt":10135},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":10137,"slug":10138,"articleIntro":10137,"category":10139},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[10140],{"metadata":10141,"sys":10144,"fields":10151},{"tags":10142,"concepts":10143},[],[],{"space":10145,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10147,"publishedVersion":23,"revision":63,"contentType":10149,"locale":29},{"sys":10146},{"type":12,"linkType":13,"id":14},{"sys":10148},{"id":21,"type":12,"linkType":22},{"sys":10150},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10152,"metaTitle":430,"metaDescription":431,"mainTitle":10153,"subtitle":449,"heroImage":10168,"ctaButton":472,"ctaLink":473},[429],{"data":10154,"content":10155,"nodeType":405},{},[10156,10162],{"data":10157,"content":10158,"nodeType":442},{},[10159],{"data":10160,"marks":10161,"value":441,"nodeType":84},{},[],{"data":10163,"content":10164,"nodeType":103},{},[10165],{"data":10166,"marks":10167,"value":202,"nodeType":84},{},[],{"metadata":10169,"sys":10172,"fields":10177},{"tags":10170,"concepts":10171},[],[],{"space":10173,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10175,"publishedVersion":63,"revision":45,"locale":29},{"sys":10174},{"type":12,"linkType":13,"id":14},{"sys":10176},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10178},{"url":464,"details":10179,"fileName":470,"contentType":471},{"size":466,"image":10180},{"width":468,"height":469},{"sys":10182,"fields":10185},{"id":10183,"createdAt":10184},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":10186,"slug":10187,"articleIntro":10186,"category":10188},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[10189],{"metadata":10190,"sys":10193,"fields":10200},{"tags":10191,"concepts":10192},[],[],{"space":10194,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10196,"publishedVersion":23,"revision":63,"contentType":10198,"locale":29},{"sys":10195},{"type":12,"linkType":13,"id":14},{"sys":10197},{"id":21,"type":12,"linkType":22},{"sys":10199},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10201,"metaTitle":430,"metaDescription":431,"mainTitle":10202,"subtitle":449,"heroImage":10217,"ctaButton":472,"ctaLink":473},[429],{"data":10203,"content":10204,"nodeType":405},{},[10205,10211],{"data":10206,"content":10207,"nodeType":442},{},[10208],{"data":10209,"marks":10210,"value":441,"nodeType":84},{},[],{"data":10212,"content":10213,"nodeType":103},{},[10214],{"data":10215,"marks":10216,"value":202,"nodeType":84},{},[],{"metadata":10218,"sys":10221,"fields":10226},{"tags":10219,"concepts":10220},[],[],{"space":10222,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10224,"publishedVersion":63,"revision":45,"locale":29},{"sys":10223},{"type":12,"linkType":13,"id":14},{"sys":10225},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10227},{"url":464,"details":10228,"fileName":470,"contentType":471},{"size":466,"image":10229},{"width":468,"height":469},{"sys":10231,"fields":10234},{"id":10232,"createdAt":10233},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":10235,"slug":10236,"articleIntro":10235,"category":10237},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[10238],{"metadata":10239,"sys":10242,"fields":10249},{"tags":10240,"concepts":10241},[],[],{"space":10243,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10245,"publishedVersion":23,"revision":63,"contentType":10247,"locale":29},{"sys":10244},{"type":12,"linkType":13,"id":14},{"sys":10246},{"id":21,"type":12,"linkType":22},{"sys":10248},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10250,"metaTitle":430,"metaDescription":431,"mainTitle":10251,"subtitle":449,"heroImage":10266,"ctaButton":472,"ctaLink":473},[429],{"data":10252,"content":10253,"nodeType":405},{},[10254,10260],{"data":10255,"content":10256,"nodeType":442},{},[10257],{"data":10258,"marks":10259,"value":441,"nodeType":84},{},[],{"data":10261,"content":10262,"nodeType":103},{},[10263],{"data":10264,"marks":10265,"value":202,"nodeType":84},{},[],{"metadata":10267,"sys":10270,"fields":10275},{"tags":10268,"concepts":10269},[],[],{"space":10271,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10273,"publishedVersion":63,"revision":45,"locale":29},{"sys":10272},{"type":12,"linkType":13,"id":14},{"sys":10274},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10276},{"url":464,"details":10277,"fileName":470,"contentType":471},{"size":466,"image":10278},{"width":468,"height":469},{"sys":10280,"fields":10283},{"id":10281,"createdAt":10282},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":10284,"slug":10285,"articleIntro":10284,"category":10286},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[10287],{"metadata":10288,"sys":10291,"fields":10298},{"tags":10289,"concepts":10290},[],[],{"space":10292,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10294,"publishedVersion":23,"revision":63,"contentType":10296,"locale":29},{"sys":10293},{"type":12,"linkType":13,"id":14},{"sys":10295},{"id":21,"type":12,"linkType":22},{"sys":10297},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10299,"metaTitle":430,"metaDescription":431,"mainTitle":10300,"subtitle":449,"heroImage":10315,"ctaButton":472,"ctaLink":473},[429],{"data":10301,"content":10302,"nodeType":405},{},[10303,10309],{"data":10304,"content":10305,"nodeType":442},{},[10306],{"data":10307,"marks":10308,"value":441,"nodeType":84},{},[],{"data":10310,"content":10311,"nodeType":103},{},[10312],{"data":10313,"marks":10314,"value":202,"nodeType":84},{},[],{"metadata":10316,"sys":10319,"fields":10324},{"tags":10317,"concepts":10318},[],[],{"space":10320,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10322,"publishedVersion":63,"revision":45,"locale":29},{"sys":10321},{"type":12,"linkType":13,"id":14},{"sys":10323},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10325},{"url":464,"details":10326,"fileName":470,"contentType":471},{"size":466,"image":10327},{"width":468,"height":469},{"sys":10329,"fields":10332},{"id":10330,"createdAt":10331},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":10333,"slug":10334,"articleIntro":10333,"category":10335},"Compte 6237 - Publications","compte-6237-publications",[10336],{"metadata":10337,"sys":10340,"fields":10347},{"tags":10338,"concepts":10339},[],[],{"space":10341,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10343,"publishedVersion":23,"revision":63,"contentType":10345,"locale":29},{"sys":10342},{"type":12,"linkType":13,"id":14},{"sys":10344},{"id":21,"type":12,"linkType":22},{"sys":10346},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10348,"metaTitle":430,"metaDescription":431,"mainTitle":10349,"subtitle":449,"heroImage":10364,"ctaButton":472,"ctaLink":473},[429],{"data":10350,"content":10351,"nodeType":405},{},[10352,10358],{"data":10353,"content":10354,"nodeType":442},{},[10355],{"data":10356,"marks":10357,"value":441,"nodeType":84},{},[],{"data":10359,"content":10360,"nodeType":103},{},[10361],{"data":10362,"marks":10363,"value":202,"nodeType":84},{},[],{"metadata":10365,"sys":10368,"fields":10373},{"tags":10366,"concepts":10367},[],[],{"space":10369,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10371,"publishedVersion":63,"revision":45,"locale":29},{"sys":10370},{"type":12,"linkType":13,"id":14},{"sys":10372},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10374},{"url":464,"details":10375,"fileName":470,"contentType":471},{"size":466,"image":10376},{"width":468,"height":469},{"sys":10378,"fields":10381},{"id":10379,"createdAt":10380},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":10382,"slug":10383,"articleIntro":-1,"category":10384},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[10385],{"metadata":10386,"sys":10389,"fields":10396},{"tags":10387,"concepts":10388},[],[],{"space":10390,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10392,"publishedVersion":23,"revision":63,"contentType":10394,"locale":29},{"sys":10391},{"type":12,"linkType":13,"id":14},{"sys":10393},{"id":21,"type":12,"linkType":22},{"sys":10395},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10397,"metaTitle":430,"metaDescription":431,"mainTitle":10398,"subtitle":449,"heroImage":10413,"ctaButton":472,"ctaLink":473},[429],{"data":10399,"content":10400,"nodeType":405},{},[10401,10407],{"data":10402,"content":10403,"nodeType":442},{},[10404],{"data":10405,"marks":10406,"value":441,"nodeType":84},{},[],{"data":10408,"content":10409,"nodeType":103},{},[10410],{"data":10411,"marks":10412,"value":202,"nodeType":84},{},[],{"metadata":10414,"sys":10417,"fields":10422},{"tags":10415,"concepts":10416},[],[],{"space":10418,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10420,"publishedVersion":63,"revision":45,"locale":29},{"sys":10419},{"type":12,"linkType":13,"id":14},{"sys":10421},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10423},{"url":464,"details":10424,"fileName":470,"contentType":471},{"size":466,"image":10425},{"width":468,"height":469},{"sys":10427,"fields":10430},{"id":10428,"createdAt":10429},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":10431,"slug":10432,"articleIntro":10431,"category":10433},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[10434],{"metadata":10435,"sys":10438,"fields":10445},{"tags":10436,"concepts":10437},[],[],{"space":10439,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10441,"publishedVersion":23,"revision":63,"contentType":10443,"locale":29},{"sys":10440},{"type":12,"linkType":13,"id":14},{"sys":10442},{"id":21,"type":12,"linkType":22},{"sys":10444},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10446,"metaTitle":430,"metaDescription":431,"mainTitle":10447,"subtitle":449,"heroImage":10462,"ctaButton":472,"ctaLink":473},[429],{"data":10448,"content":10449,"nodeType":405},{},[10450,10456],{"data":10451,"content":10452,"nodeType":442},{},[10453],{"data":10454,"marks":10455,"value":441,"nodeType":84},{},[],{"data":10457,"content":10458,"nodeType":103},{},[10459],{"data":10460,"marks":10461,"value":202,"nodeType":84},{},[],{"metadata":10463,"sys":10466,"fields":10471},{"tags":10464,"concepts":10465},[],[],{"space":10467,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10469,"publishedVersion":63,"revision":45,"locale":29},{"sys":10468},{"type":12,"linkType":13,"id":14},{"sys":10470},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10472},{"url":464,"details":10473,"fileName":470,"contentType":471},{"size":466,"image":10474},{"width":468,"height":469},{"sys":10476,"fields":10479},{"id":10477,"createdAt":10478},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":10480,"slug":10481,"articleIntro":-1,"category":10482},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[10483],{"metadata":10484,"sys":10487,"fields":10494},{"tags":10485,"concepts":10486},[],[],{"space":10488,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10490,"publishedVersion":23,"revision":63,"contentType":10492,"locale":29},{"sys":10489},{"type":12,"linkType":13,"id":14},{"sys":10491},{"id":21,"type":12,"linkType":22},{"sys":10493},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10495,"metaTitle":430,"metaDescription":431,"mainTitle":10496,"subtitle":449,"heroImage":10511,"ctaButton":472,"ctaLink":473},[429],{"data":10497,"content":10498,"nodeType":405},{},[10499,10505],{"data":10500,"content":10501,"nodeType":442},{},[10502],{"data":10503,"marks":10504,"value":441,"nodeType":84},{},[],{"data":10506,"content":10507,"nodeType":103},{},[10508],{"data":10509,"marks":10510,"value":202,"nodeType":84},{},[],{"metadata":10512,"sys":10515,"fields":10520},{"tags":10513,"concepts":10514},[],[],{"space":10516,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10518,"publishedVersion":63,"revision":45,"locale":29},{"sys":10517},{"type":12,"linkType":13,"id":14},{"sys":10519},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10521},{"url":464,"details":10522,"fileName":470,"contentType":471},{"size":466,"image":10523},{"width":468,"height":469},{"sys":10525,"fields":10528},{"id":10526,"createdAt":10527},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":10529,"slug":10530,"articleIntro":10529,"category":10531},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[10532],{"metadata":10533,"sys":10536,"fields":10543},{"tags":10534,"concepts":10535},[],[],{"space":10537,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10539,"publishedVersion":23,"revision":63,"contentType":10541,"locale":29},{"sys":10538},{"type":12,"linkType":13,"id":14},{"sys":10540},{"id":21,"type":12,"linkType":22},{"sys":10542},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10544,"metaTitle":430,"metaDescription":431,"mainTitle":10545,"subtitle":449,"heroImage":10560,"ctaButton":472,"ctaLink":473},[429],{"data":10546,"content":10547,"nodeType":405},{},[10548,10554],{"data":10549,"content":10550,"nodeType":442},{},[10551],{"data":10552,"marks":10553,"value":441,"nodeType":84},{},[],{"data":10555,"content":10556,"nodeType":103},{},[10557],{"data":10558,"marks":10559,"value":202,"nodeType":84},{},[],{"metadata":10561,"sys":10564,"fields":10569},{"tags":10562,"concepts":10563},[],[],{"space":10565,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10567,"publishedVersion":63,"revision":45,"locale":29},{"sys":10566},{"type":12,"linkType":13,"id":14},{"sys":10568},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10570},{"url":464,"details":10571,"fileName":470,"contentType":471},{"size":466,"image":10572},{"width":468,"height":469},{"sys":10574,"fields":10577},{"id":10575,"createdAt":10576},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":10578,"slug":10579,"articleIntro":10578,"category":10580},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[10581],{"metadata":10582,"sys":10585,"fields":10592},{"tags":10583,"concepts":10584},[],[],{"space":10586,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10588,"publishedVersion":23,"revision":63,"contentType":10590,"locale":29},{"sys":10587},{"type":12,"linkType":13,"id":14},{"sys":10589},{"id":21,"type":12,"linkType":22},{"sys":10591},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10593,"metaTitle":430,"metaDescription":431,"mainTitle":10594,"subtitle":449,"heroImage":10609,"ctaButton":472,"ctaLink":473},[429],{"data":10595,"content":10596,"nodeType":405},{},[10597,10603],{"data":10598,"content":10599,"nodeType":442},{},[10600],{"data":10601,"marks":10602,"value":441,"nodeType":84},{},[],{"data":10604,"content":10605,"nodeType":103},{},[10606],{"data":10607,"marks":10608,"value":202,"nodeType":84},{},[],{"metadata":10610,"sys":10613,"fields":10618},{"tags":10611,"concepts":10612},[],[],{"space":10614,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10616,"publishedVersion":63,"revision":45,"locale":29},{"sys":10615},{"type":12,"linkType":13,"id":14},{"sys":10617},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10619},{"url":464,"details":10620,"fileName":470,"contentType":471},{"size":466,"image":10621},{"width":468,"height":469},{"sys":10623,"fields":10626},{"id":10624,"createdAt":10625},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":10627,"slug":10628,"articleIntro":10627,"category":10629},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[10630],{"metadata":10631,"sys":10634,"fields":10641},{"tags":10632,"concepts":10633},[],[],{"space":10635,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10637,"publishedVersion":23,"revision":63,"contentType":10639,"locale":29},{"sys":10636},{"type":12,"linkType":13,"id":14},{"sys":10638},{"id":21,"type":12,"linkType":22},{"sys":10640},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10642,"metaTitle":430,"metaDescription":431,"mainTitle":10643,"subtitle":449,"heroImage":10658,"ctaButton":472,"ctaLink":473},[429],{"data":10644,"content":10645,"nodeType":405},{},[10646,10652],{"data":10647,"content":10648,"nodeType":442},{},[10649],{"data":10650,"marks":10651,"value":441,"nodeType":84},{},[],{"data":10653,"content":10654,"nodeType":103},{},[10655],{"data":10656,"marks":10657,"value":202,"nodeType":84},{},[],{"metadata":10659,"sys":10662,"fields":10667},{"tags":10660,"concepts":10661},[],[],{"space":10663,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10665,"publishedVersion":63,"revision":45,"locale":29},{"sys":10664},{"type":12,"linkType":13,"id":14},{"sys":10666},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10668},{"url":464,"details":10669,"fileName":470,"contentType":471},{"size":466,"image":10670},{"width":468,"height":469},{"sys":10672,"fields":10675},{"id":10673,"createdAt":10674},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":10676,"slug":10677,"articleIntro":10676,"category":10678},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[10679],{"metadata":10680,"sys":10683,"fields":10690},{"tags":10681,"concepts":10682},[],[],{"space":10684,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10686,"publishedVersion":23,"revision":63,"contentType":10688,"locale":29},{"sys":10685},{"type":12,"linkType":13,"id":14},{"sys":10687},{"id":21,"type":12,"linkType":22},{"sys":10689},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10691,"metaTitle":430,"metaDescription":431,"mainTitle":10692,"subtitle":449,"heroImage":10707,"ctaButton":472,"ctaLink":473},[429],{"data":10693,"content":10694,"nodeType":405},{},[10695,10701],{"data":10696,"content":10697,"nodeType":442},{},[10698],{"data":10699,"marks":10700,"value":441,"nodeType":84},{},[],{"data":10702,"content":10703,"nodeType":103},{},[10704],{"data":10705,"marks":10706,"value":202,"nodeType":84},{},[],{"metadata":10708,"sys":10711,"fields":10716},{"tags":10709,"concepts":10710},[],[],{"space":10712,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10714,"publishedVersion":63,"revision":45,"locale":29},{"sys":10713},{"type":12,"linkType":13,"id":14},{"sys":10715},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10717},{"url":464,"details":10718,"fileName":470,"contentType":471},{"size":466,"image":10719},{"width":468,"height":469},{"sys":10721,"fields":10724},{"id":10722,"createdAt":10723},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":10725,"slug":10726,"articleIntro":-1,"category":10727},"Compte 705 - Études","compte-705-etudes",[10728],{"metadata":10729,"sys":10732,"fields":10739},{"tags":10730,"concepts":10731},[],[],{"space":10733,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10735,"publishedVersion":23,"revision":63,"contentType":10737,"locale":29},{"sys":10734},{"type":12,"linkType":13,"id":14},{"sys":10736},{"id":21,"type":12,"linkType":22},{"sys":10738},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10740,"metaTitle":430,"metaDescription":431,"mainTitle":10741,"subtitle":449,"heroImage":10756,"ctaButton":472,"ctaLink":473},[429],{"data":10742,"content":10743,"nodeType":405},{},[10744,10750],{"data":10745,"content":10746,"nodeType":442},{},[10747],{"data":10748,"marks":10749,"value":441,"nodeType":84},{},[],{"data":10751,"content":10752,"nodeType":103},{},[10753],{"data":10754,"marks":10755,"value":202,"nodeType":84},{},[],{"metadata":10757,"sys":10760,"fields":10765},{"tags":10758,"concepts":10759},[],[],{"space":10761,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10763,"publishedVersion":63,"revision":45,"locale":29},{"sys":10762},{"type":12,"linkType":13,"id":14},{"sys":10764},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10766},{"url":464,"details":10767,"fileName":470,"contentType":471},{"size":466,"image":10768},{"width":468,"height":469},{"sys":10770,"fields":10773},{"id":10771,"createdAt":10772},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":10774,"slug":10775,"articleIntro":10774,"category":10776},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[10777],{"metadata":10778,"sys":10781,"fields":10788},{"tags":10779,"concepts":10780},[],[],{"space":10782,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10784,"publishedVersion":23,"revision":63,"contentType":10786,"locale":29},{"sys":10783},{"type":12,"linkType":13,"id":14},{"sys":10785},{"id":21,"type":12,"linkType":22},{"sys":10787},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10789,"metaTitle":430,"metaDescription":431,"mainTitle":10790,"subtitle":449,"heroImage":10805,"ctaButton":472,"ctaLink":473},[429],{"data":10791,"content":10792,"nodeType":405},{},[10793,10799],{"data":10794,"content":10795,"nodeType":442},{},[10796],{"data":10797,"marks":10798,"value":441,"nodeType":84},{},[],{"data":10800,"content":10801,"nodeType":103},{},[10802],{"data":10803,"marks":10804,"value":202,"nodeType":84},{},[],{"metadata":10806,"sys":10809,"fields":10814},{"tags":10807,"concepts":10808},[],[],{"space":10810,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10812,"publishedVersion":63,"revision":45,"locale":29},{"sys":10811},{"type":12,"linkType":13,"id":14},{"sys":10813},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10815},{"url":464,"details":10816,"fileName":470,"contentType":471},{"size":466,"image":10817},{"width":468,"height":469},{"sys":10819,"fields":10822},{"id":10820,"createdAt":10821},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":10823,"slug":10824,"articleIntro":10823,"category":10825},"4686 - Charges à payer","compte-4686-charges-a-payer",[10826],{"metadata":10827,"sys":10830,"fields":10837},{"tags":10828,"concepts":10829},[],[],{"space":10831,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10833,"publishedVersion":23,"revision":63,"contentType":10835,"locale":29},{"sys":10832},{"type":12,"linkType":13,"id":14},{"sys":10834},{"id":21,"type":12,"linkType":22},{"sys":10836},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10838,"metaTitle":430,"metaDescription":431,"mainTitle":10839,"subtitle":449,"heroImage":10854,"ctaButton":472,"ctaLink":473},[429],{"data":10840,"content":10841,"nodeType":405},{},[10842,10848],{"data":10843,"content":10844,"nodeType":442},{},[10845],{"data":10846,"marks":10847,"value":441,"nodeType":84},{},[],{"data":10849,"content":10850,"nodeType":103},{},[10851],{"data":10852,"marks":10853,"value":202,"nodeType":84},{},[],{"metadata":10855,"sys":10858,"fields":10863},{"tags":10856,"concepts":10857},[],[],{"space":10859,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10861,"publishedVersion":63,"revision":45,"locale":29},{"sys":10860},{"type":12,"linkType":13,"id":14},{"sys":10862},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10864},{"url":464,"details":10865,"fileName":470,"contentType":471},{"size":466,"image":10866},{"width":468,"height":469},{"sys":10868,"fields":10871},{"id":10869,"createdAt":10870},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":10872,"slug":10873,"articleIntro":10872,"category":10874},"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",[10875],{"metadata":10876,"sys":10879,"fields":10886},{"tags":10877,"concepts":10878},[],[],{"space":10880,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10882,"publishedVersion":23,"revision":63,"contentType":10884,"locale":29},{"sys":10881},{"type":12,"linkType":13,"id":14},{"sys":10883},{"id":21,"type":12,"linkType":22},{"sys":10885},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10887,"metaTitle":430,"metaDescription":431,"mainTitle":10888,"subtitle":449,"heroImage":10903,"ctaButton":472,"ctaLink":473},[429],{"data":10889,"content":10890,"nodeType":405},{},[10891,10897],{"data":10892,"content":10893,"nodeType":442},{},[10894],{"data":10895,"marks":10896,"value":441,"nodeType":84},{},[],{"data":10898,"content":10899,"nodeType":103},{},[10900],{"data":10901,"marks":10902,"value":202,"nodeType":84},{},[],{"metadata":10904,"sys":10907,"fields":10912},{"tags":10905,"concepts":10906},[],[],{"space":10908,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10910,"publishedVersion":63,"revision":45,"locale":29},{"sys":10909},{"type":12,"linkType":13,"id":14},{"sys":10911},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10913},{"url":464,"details":10914,"fileName":470,"contentType":471},{"size":466,"image":10915},{"width":468,"height":469},{"sys":10917,"fields":10920},{"id":10918,"createdAt":10919},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":10921,"slug":10922,"articleIntro":10921,"category":10923},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[10924],{"metadata":10925,"sys":10928,"fields":10935},{"tags":10926,"concepts":10927},[],[],{"space":10929,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10931,"publishedVersion":23,"revision":63,"contentType":10933,"locale":29},{"sys":10930},{"type":12,"linkType":13,"id":14},{"sys":10932},{"id":21,"type":12,"linkType":22},{"sys":10934},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10936,"metaTitle":430,"metaDescription":431,"mainTitle":10937,"subtitle":449,"heroImage":10952,"ctaButton":472,"ctaLink":473},[429],{"data":10938,"content":10939,"nodeType":405},{},[10940,10946],{"data":10941,"content":10942,"nodeType":442},{},[10943],{"data":10944,"marks":10945,"value":441,"nodeType":84},{},[],{"data":10947,"content":10948,"nodeType":103},{},[10949],{"data":10950,"marks":10951,"value":202,"nodeType":84},{},[],{"metadata":10953,"sys":10956,"fields":10961},{"tags":10954,"concepts":10955},[],[],{"space":10957,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":10959,"publishedVersion":63,"revision":45,"locale":29},{"sys":10958},{"type":12,"linkType":13,"id":14},{"sys":10960},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":10962},{"url":464,"details":10963,"fileName":470,"contentType":471},{"size":466,"image":10964},{"width":468,"height":469},{"sys":10966,"fields":10969},{"id":10967,"createdAt":10968},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10970,"slug":10971,"articleIntro":10970,"category":10972},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10973],{"metadata":10974,"sys":10977,"fields":10984},{"tags":10975,"concepts":10976},[],[],{"space":10978,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":10980,"publishedVersion":23,"revision":63,"contentType":10982,"locale":29},{"sys":10979},{"type":12,"linkType":13,"id":14},{"sys":10981},{"id":21,"type":12,"linkType":22},{"sys":10983},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":10985,"metaTitle":430,"metaDescription":431,"mainTitle":10986,"subtitle":449,"heroImage":11001,"ctaButton":472,"ctaLink":473},[429],{"data":10987,"content":10988,"nodeType":405},{},[10989,10995],{"data":10990,"content":10991,"nodeType":442},{},[10992],{"data":10993,"marks":10994,"value":441,"nodeType":84},{},[],{"data":10996,"content":10997,"nodeType":103},{},[10998],{"data":10999,"marks":11000,"value":202,"nodeType":84},{},[],{"metadata":11002,"sys":11005,"fields":11010},{"tags":11003,"concepts":11004},[],[],{"space":11006,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11008,"publishedVersion":63,"revision":45,"locale":29},{"sys":11007},{"type":12,"linkType":13,"id":14},{"sys":11009},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11011},{"url":464,"details":11012,"fileName":470,"contentType":471},{"size":466,"image":11013},{"width":468,"height":469},{"sys":11015,"fields":11018},{"id":11016,"createdAt":11017},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":11019,"slug":11020,"articleIntro":11019,"category":11021},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[11022],{"metadata":11023,"sys":11026,"fields":11033},{"tags":11024,"concepts":11025},[],[],{"space":11027,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11029,"publishedVersion":23,"revision":63,"contentType":11031,"locale":29},{"sys":11028},{"type":12,"linkType":13,"id":14},{"sys":11030},{"id":21,"type":12,"linkType":22},{"sys":11032},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11034,"metaTitle":430,"metaDescription":431,"mainTitle":11035,"subtitle":449,"heroImage":11050,"ctaButton":472,"ctaLink":473},[429],{"data":11036,"content":11037,"nodeType":405},{},[11038,11044],{"data":11039,"content":11040,"nodeType":442},{},[11041],{"data":11042,"marks":11043,"value":441,"nodeType":84},{},[],{"data":11045,"content":11046,"nodeType":103},{},[11047],{"data":11048,"marks":11049,"value":202,"nodeType":84},{},[],{"metadata":11051,"sys":11054,"fields":11059},{"tags":11052,"concepts":11053},[],[],{"space":11055,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11057,"publishedVersion":63,"revision":45,"locale":29},{"sys":11056},{"type":12,"linkType":13,"id":14},{"sys":11058},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11060},{"url":464,"details":11061,"fileName":470,"contentType":471},{"size":466,"image":11062},{"width":468,"height":469},{"sys":11064,"fields":11067},{"id":11065,"createdAt":11066},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":11068,"slug":11069,"articleIntro":11068,"category":11070},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[11071],{"metadata":11072,"sys":11075,"fields":11082},{"tags":11073,"concepts":11074},[],[],{"space":11076,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11078,"publishedVersion":23,"revision":63,"contentType":11080,"locale":29},{"sys":11077},{"type":12,"linkType":13,"id":14},{"sys":11079},{"id":21,"type":12,"linkType":22},{"sys":11081},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11083,"metaTitle":430,"metaDescription":431,"mainTitle":11084,"subtitle":449,"heroImage":11099,"ctaButton":472,"ctaLink":473},[429],{"data":11085,"content":11086,"nodeType":405},{},[11087,11093],{"data":11088,"content":11089,"nodeType":442},{},[11090],{"data":11091,"marks":11092,"value":441,"nodeType":84},{},[],{"data":11094,"content":11095,"nodeType":103},{},[11096],{"data":11097,"marks":11098,"value":202,"nodeType":84},{},[],{"metadata":11100,"sys":11103,"fields":11108},{"tags":11101,"concepts":11102},[],[],{"space":11104,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11106,"publishedVersion":63,"revision":45,"locale":29},{"sys":11105},{"type":12,"linkType":13,"id":14},{"sys":11107},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11109},{"url":464,"details":11110,"fileName":470,"contentType":471},{"size":466,"image":11111},{"width":468,"height":469},{"sys":11113,"fields":11116},{"id":11114,"createdAt":11115},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":11117,"slug":11118,"articleIntro":11117,"category":11119},"Compte 53 - Caisse","compte-53-caisse",[11120],{"metadata":11121,"sys":11124,"fields":11131},{"tags":11122,"concepts":11123},[],[],{"space":11125,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11127,"publishedVersion":23,"revision":63,"contentType":11129,"locale":29},{"sys":11126},{"type":12,"linkType":13,"id":14},{"sys":11128},{"id":21,"type":12,"linkType":22},{"sys":11130},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11132,"metaTitle":430,"metaDescription":431,"mainTitle":11133,"subtitle":449,"heroImage":11148,"ctaButton":472,"ctaLink":473},[429],{"data":11134,"content":11135,"nodeType":405},{},[11136,11142],{"data":11137,"content":11138,"nodeType":442},{},[11139],{"data":11140,"marks":11141,"value":441,"nodeType":84},{},[],{"data":11143,"content":11144,"nodeType":103},{},[11145],{"data":11146,"marks":11147,"value":202,"nodeType":84},{},[],{"metadata":11149,"sys":11152,"fields":11157},{"tags":11150,"concepts":11151},[],[],{"space":11153,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11155,"publishedVersion":63,"revision":45,"locale":29},{"sys":11154},{"type":12,"linkType":13,"id":14},{"sys":11156},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11158},{"url":464,"details":11159,"fileName":470,"contentType":471},{"size":466,"image":11160},{"width":468,"height":469},{"sys":11162,"fields":11165},{"id":11163,"createdAt":11164},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":11166,"slug":11167,"articleIntro":11166,"category":11168},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[11169],{"metadata":11170,"sys":11173,"fields":11180},{"tags":11171,"concepts":11172},[],[],{"space":11174,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11176,"publishedVersion":23,"revision":63,"contentType":11178,"locale":29},{"sys":11175},{"type":12,"linkType":13,"id":14},{"sys":11177},{"id":21,"type":12,"linkType":22},{"sys":11179},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11181,"metaTitle":430,"metaDescription":431,"mainTitle":11182,"subtitle":449,"heroImage":11197,"ctaButton":472,"ctaLink":473},[429],{"data":11183,"content":11184,"nodeType":405},{},[11185,11191],{"data":11186,"content":11187,"nodeType":442},{},[11188],{"data":11189,"marks":11190,"value":441,"nodeType":84},{},[],{"data":11192,"content":11193,"nodeType":103},{},[11194],{"data":11195,"marks":11196,"value":202,"nodeType":84},{},[],{"metadata":11198,"sys":11201,"fields":11206},{"tags":11199,"concepts":11200},[],[],{"space":11202,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11204,"publishedVersion":63,"revision":45,"locale":29},{"sys":11203},{"type":12,"linkType":13,"id":14},{"sys":11205},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11207},{"url":464,"details":11208,"fileName":470,"contentType":471},{"size":466,"image":11209},{"width":468,"height":469},{"sys":11211,"fields":11214},{"id":11212,"createdAt":11213},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":11215,"slug":11216,"articleIntro":-1,"category":11217},"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",[11218],{"metadata":11219,"sys":11222,"fields":11229},{"tags":11220,"concepts":11221},[],[],{"space":11223,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11225,"publishedVersion":23,"revision":63,"contentType":11227,"locale":29},{"sys":11224},{"type":12,"linkType":13,"id":14},{"sys":11226},{"id":21,"type":12,"linkType":22},{"sys":11228},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11230,"metaTitle":430,"metaDescription":431,"mainTitle":11231,"subtitle":449,"heroImage":11246,"ctaButton":472,"ctaLink":473},[429],{"data":11232,"content":11233,"nodeType":405},{},[11234,11240],{"data":11235,"content":11236,"nodeType":442},{},[11237],{"data":11238,"marks":11239,"value":441,"nodeType":84},{},[],{"data":11241,"content":11242,"nodeType":103},{},[11243],{"data":11244,"marks":11245,"value":202,"nodeType":84},{},[],{"metadata":11247,"sys":11250,"fields":11255},{"tags":11248,"concepts":11249},[],[],{"space":11251,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11253,"publishedVersion":63,"revision":45,"locale":29},{"sys":11252},{"type":12,"linkType":13,"id":14},{"sys":11254},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11256},{"url":464,"details":11257,"fileName":470,"contentType":471},{"size":466,"image":11258},{"width":468,"height":469},{"sys":11260,"fields":11263},{"id":11261,"createdAt":11262},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":11264,"slug":11265,"articleIntro":11264,"category":11266},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[11267],{"metadata":11268,"sys":11271,"fields":11278},{"tags":11269,"concepts":11270},[],[],{"space":11272,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11274,"publishedVersion":23,"revision":63,"contentType":11276,"locale":29},{"sys":11273},{"type":12,"linkType":13,"id":14},{"sys":11275},{"id":21,"type":12,"linkType":22},{"sys":11277},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11279,"metaTitle":430,"metaDescription":431,"mainTitle":11280,"subtitle":449,"heroImage":11295,"ctaButton":472,"ctaLink":473},[429],{"data":11281,"content":11282,"nodeType":405},{},[11283,11289],{"data":11284,"content":11285,"nodeType":442},{},[11286],{"data":11287,"marks":11288,"value":441,"nodeType":84},{},[],{"data":11290,"content":11291,"nodeType":103},{},[11292],{"data":11293,"marks":11294,"value":202,"nodeType":84},{},[],{"metadata":11296,"sys":11299,"fields":11304},{"tags":11297,"concepts":11298},[],[],{"space":11300,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11302,"publishedVersion":63,"revision":45,"locale":29},{"sys":11301},{"type":12,"linkType":13,"id":14},{"sys":11303},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11305},{"url":464,"details":11306,"fileName":470,"contentType":471},{"size":466,"image":11307},{"width":468,"height":469},{"sys":11309,"fields":11312},{"id":11310,"createdAt":11311},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":11313,"slug":11314,"articleIntro":11315,"category":11316},"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.",[11317],{"metadata":11318,"sys":11321,"fields":11328},{"tags":11319,"concepts":11320},[],[],{"space":11322,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11324,"publishedVersion":23,"revision":63,"contentType":11326,"locale":29},{"sys":11323},{"type":12,"linkType":13,"id":14},{"sys":11325},{"id":21,"type":12,"linkType":22},{"sys":11327},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11329,"metaTitle":430,"metaDescription":431,"mainTitle":11330,"subtitle":449,"heroImage":11345,"ctaButton":472,"ctaLink":473},[429],{"data":11331,"content":11332,"nodeType":405},{},[11333,11339],{"data":11334,"content":11335,"nodeType":442},{},[11336],{"data":11337,"marks":11338,"value":441,"nodeType":84},{},[],{"data":11340,"content":11341,"nodeType":103},{},[11342],{"data":11343,"marks":11344,"value":202,"nodeType":84},{},[],{"metadata":11346,"sys":11349,"fields":11354},{"tags":11347,"concepts":11348},[],[],{"space":11350,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11352,"publishedVersion":63,"revision":45,"locale":29},{"sys":11351},{"type":12,"linkType":13,"id":14},{"sys":11353},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11355},{"url":464,"details":11356,"fileName":470,"contentType":471},{"size":466,"image":11357},{"width":468,"height":469},{"sys":11359,"fields":11362},{"id":11360,"createdAt":11361},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":11363,"slug":11364,"articleIntro":11365,"category":11366},"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",[11367],{"metadata":11368,"sys":11371,"fields":11378},{"tags":11369,"concepts":11370},[],[],{"space":11372,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11374,"publishedVersion":23,"revision":63,"contentType":11376,"locale":29},{"sys":11373},{"type":12,"linkType":13,"id":14},{"sys":11375},{"id":21,"type":12,"linkType":22},{"sys":11377},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11379,"metaTitle":430,"metaDescription":431,"mainTitle":11380,"subtitle":449,"heroImage":11395,"ctaButton":472,"ctaLink":473},[429],{"data":11381,"content":11382,"nodeType":405},{},[11383,11389],{"data":11384,"content":11385,"nodeType":442},{},[11386],{"data":11387,"marks":11388,"value":441,"nodeType":84},{},[],{"data":11390,"content":11391,"nodeType":103},{},[11392],{"data":11393,"marks":11394,"value":202,"nodeType":84},{},[],{"metadata":11396,"sys":11399,"fields":11404},{"tags":11397,"concepts":11398},[],[],{"space":11400,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11402,"publishedVersion":63,"revision":45,"locale":29},{"sys":11401},{"type":12,"linkType":13,"id":14},{"sys":11403},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11405},{"url":464,"details":11406,"fileName":470,"contentType":471},{"size":466,"image":11407},{"width":468,"height":469},{"sys":11409,"fields":11412},{"id":11410,"createdAt":11411},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":11413,"slug":11414,"articleIntro":-1,"category":11415},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[11416],{"metadata":11417,"sys":11420,"fields":11427},{"tags":11418,"concepts":11419},[],[],{"space":11421,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11423,"publishedVersion":23,"revision":63,"contentType":11425,"locale":29},{"sys":11422},{"type":12,"linkType":13,"id":14},{"sys":11424},{"id":21,"type":12,"linkType":22},{"sys":11426},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11428,"metaTitle":430,"metaDescription":431,"mainTitle":11429,"subtitle":449,"heroImage":11444,"ctaButton":472,"ctaLink":473},[429],{"data":11430,"content":11431,"nodeType":405},{},[11432,11438],{"data":11433,"content":11434,"nodeType":442},{},[11435],{"data":11436,"marks":11437,"value":441,"nodeType":84},{},[],{"data":11439,"content":11440,"nodeType":103},{},[11441],{"data":11442,"marks":11443,"value":202,"nodeType":84},{},[],{"metadata":11445,"sys":11448,"fields":11453},{"tags":11446,"concepts":11447},[],[],{"space":11449,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11451,"publishedVersion":63,"revision":45,"locale":29},{"sys":11450},{"type":12,"linkType":13,"id":14},{"sys":11452},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11454},{"url":464,"details":11455,"fileName":470,"contentType":471},{"size":466,"image":11456},{"width":468,"height":469},{"sys":11458,"fields":11461},{"id":11459,"createdAt":11460},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":11462,"slug":11463,"articleIntro":-1,"category":11464},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[11465],{"metadata":11466,"sys":11469,"fields":11476},{"tags":11467,"concepts":11468},[],[],{"space":11470,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11472,"publishedVersion":23,"revision":63,"contentType":11474,"locale":29},{"sys":11471},{"type":12,"linkType":13,"id":14},{"sys":11473},{"id":21,"type":12,"linkType":22},{"sys":11475},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11477,"metaTitle":430,"metaDescription":431,"mainTitle":11478,"subtitle":449,"heroImage":11493,"ctaButton":472,"ctaLink":473},[429],{"data":11479,"content":11480,"nodeType":405},{},[11481,11487],{"data":11482,"content":11483,"nodeType":442},{},[11484],{"data":11485,"marks":11486,"value":441,"nodeType":84},{},[],{"data":11488,"content":11489,"nodeType":103},{},[11490],{"data":11491,"marks":11492,"value":202,"nodeType":84},{},[],{"metadata":11494,"sys":11497,"fields":11502},{"tags":11495,"concepts":11496},[],[],{"space":11498,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11500,"publishedVersion":63,"revision":45,"locale":29},{"sys":11499},{"type":12,"linkType":13,"id":14},{"sys":11501},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11503},{"url":464,"details":11504,"fileName":470,"contentType":471},{"size":466,"image":11505},{"width":468,"height":469},{"sys":11507,"fields":11510},{"id":11508,"createdAt":11509},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":11511,"slug":11512,"articleIntro":-1,"category":11513},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[11514],{"metadata":11515,"sys":11518,"fields":11525},{"tags":11516,"concepts":11517},[],[],{"space":11519,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11521,"publishedVersion":23,"revision":63,"contentType":11523,"locale":29},{"sys":11520},{"type":12,"linkType":13,"id":14},{"sys":11522},{"id":21,"type":12,"linkType":22},{"sys":11524},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11526,"metaTitle":430,"metaDescription":431,"mainTitle":11527,"subtitle":449,"heroImage":11542,"ctaButton":472,"ctaLink":473},[429],{"data":11528,"content":11529,"nodeType":405},{},[11530,11536],{"data":11531,"content":11532,"nodeType":442},{},[11533],{"data":11534,"marks":11535,"value":441,"nodeType":84},{},[],{"data":11537,"content":11538,"nodeType":103},{},[11539],{"data":11540,"marks":11541,"value":202,"nodeType":84},{},[],{"metadata":11543,"sys":11546,"fields":11551},{"tags":11544,"concepts":11545},[],[],{"space":11547,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11549,"publishedVersion":63,"revision":45,"locale":29},{"sys":11548},{"type":12,"linkType":13,"id":14},{"sys":11550},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11552},{"url":464,"details":11553,"fileName":470,"contentType":471},{"size":466,"image":11554},{"width":468,"height":469},{"sys":11556,"fields":11559},{"id":11557,"createdAt":11558},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":11560,"slug":11561,"articleIntro":-1,"category":11562},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[11563],{"metadata":11564,"sys":11567,"fields":11574},{"tags":11565,"concepts":11566},[],[],{"space":11568,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11570,"publishedVersion":23,"revision":63,"contentType":11572,"locale":29},{"sys":11569},{"type":12,"linkType":13,"id":14},{"sys":11571},{"id":21,"type":12,"linkType":22},{"sys":11573},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11575,"metaTitle":430,"metaDescription":431,"mainTitle":11576,"subtitle":449,"heroImage":11591,"ctaButton":472,"ctaLink":473},[429],{"data":11577,"content":11578,"nodeType":405},{},[11579,11585],{"data":11580,"content":11581,"nodeType":442},{},[11582],{"data":11583,"marks":11584,"value":441,"nodeType":84},{},[],{"data":11586,"content":11587,"nodeType":103},{},[11588],{"data":11589,"marks":11590,"value":202,"nodeType":84},{},[],{"metadata":11592,"sys":11595,"fields":11600},{"tags":11593,"concepts":11594},[],[],{"space":11596,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11598,"publishedVersion":63,"revision":45,"locale":29},{"sys":11597},{"type":12,"linkType":13,"id":14},{"sys":11599},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11601},{"url":464,"details":11602,"fileName":470,"contentType":471},{"size":466,"image":11603},{"width":468,"height":469},{"sys":11605,"fields":11608},{"id":11606,"createdAt":11607},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":11609,"slug":11610,"articleIntro":11609,"category":11611},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[11612],{"metadata":11613,"sys":11616,"fields":11623},{"tags":11614,"concepts":11615},[],[],{"space":11617,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11619,"publishedVersion":23,"revision":63,"contentType":11621,"locale":29},{"sys":11618},{"type":12,"linkType":13,"id":14},{"sys":11620},{"id":21,"type":12,"linkType":22},{"sys":11622},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11624,"metaTitle":430,"metaDescription":431,"mainTitle":11625,"subtitle":449,"heroImage":11640,"ctaButton":472,"ctaLink":473},[429],{"data":11626,"content":11627,"nodeType":405},{},[11628,11634],{"data":11629,"content":11630,"nodeType":442},{},[11631],{"data":11632,"marks":11633,"value":441,"nodeType":84},{},[],{"data":11635,"content":11636,"nodeType":103},{},[11637],{"data":11638,"marks":11639,"value":202,"nodeType":84},{},[],{"metadata":11641,"sys":11644,"fields":11649},{"tags":11642,"concepts":11643},[],[],{"space":11645,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11647,"publishedVersion":63,"revision":45,"locale":29},{"sys":11646},{"type":12,"linkType":13,"id":14},{"sys":11648},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11650},{"url":464,"details":11651,"fileName":470,"contentType":471},{"size":466,"image":11652},{"width":468,"height":469},{"sys":11654,"fields":11657},{"id":11655,"createdAt":11656},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":11658,"slug":11659,"articleIntro":-1,"category":11660},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[11661],{"metadata":11662,"sys":11665,"fields":11672},{"tags":11663,"concepts":11664},[],[],{"space":11666,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11668,"publishedVersion":23,"revision":63,"contentType":11670,"locale":29},{"sys":11667},{"type":12,"linkType":13,"id":14},{"sys":11669},{"id":21,"type":12,"linkType":22},{"sys":11671},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11673,"metaTitle":430,"metaDescription":431,"mainTitle":11674,"subtitle":449,"heroImage":11689,"ctaButton":472,"ctaLink":473},[429],{"data":11675,"content":11676,"nodeType":405},{},[11677,11683],{"data":11678,"content":11679,"nodeType":442},{},[11680],{"data":11681,"marks":11682,"value":441,"nodeType":84},{},[],{"data":11684,"content":11685,"nodeType":103},{},[11686],{"data":11687,"marks":11688,"value":202,"nodeType":84},{},[],{"metadata":11690,"sys":11693,"fields":11698},{"tags":11691,"concepts":11692},[],[],{"space":11694,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11696,"publishedVersion":63,"revision":45,"locale":29},{"sys":11695},{"type":12,"linkType":13,"id":14},{"sys":11697},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11699},{"url":464,"details":11700,"fileName":470,"contentType":471},{"size":466,"image":11701},{"width":468,"height":469},{"sys":11703,"fields":11706},{"id":11704,"createdAt":11705},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":11707,"slug":11708,"articleIntro":11707,"category":11709},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[11710],{"metadata":11711,"sys":11714,"fields":11721},{"tags":11712,"concepts":11713},[],[],{"space":11715,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11717,"publishedVersion":23,"revision":63,"contentType":11719,"locale":29},{"sys":11716},{"type":12,"linkType":13,"id":14},{"sys":11718},{"id":21,"type":12,"linkType":22},{"sys":11720},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11722,"metaTitle":430,"metaDescription":431,"mainTitle":11723,"subtitle":449,"heroImage":11738,"ctaButton":472,"ctaLink":473},[429],{"data":11724,"content":11725,"nodeType":405},{},[11726,11732],{"data":11727,"content":11728,"nodeType":442},{},[11729],{"data":11730,"marks":11731,"value":441,"nodeType":84},{},[],{"data":11733,"content":11734,"nodeType":103},{},[11735],{"data":11736,"marks":11737,"value":202,"nodeType":84},{},[],{"metadata":11739,"sys":11742,"fields":11747},{"tags":11740,"concepts":11741},[],[],{"space":11743,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11745,"publishedVersion":63,"revision":45,"locale":29},{"sys":11744},{"type":12,"linkType":13,"id":14},{"sys":11746},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11748},{"url":464,"details":11749,"fileName":470,"contentType":471},{"size":466,"image":11750},{"width":468,"height":469},{"sys":11752,"fields":11755},{"id":11753,"createdAt":11754},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":11756,"slug":11757,"articleIntro":-1,"category":11758},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[11759],{"metadata":11760,"sys":11763,"fields":11770},{"tags":11761,"concepts":11762},[],[],{"space":11764,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11766,"publishedVersion":23,"revision":63,"contentType":11768,"locale":29},{"sys":11765},{"type":12,"linkType":13,"id":14},{"sys":11767},{"id":21,"type":12,"linkType":22},{"sys":11769},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11771,"metaTitle":430,"metaDescription":431,"mainTitle":11772,"subtitle":449,"heroImage":11787,"ctaButton":472,"ctaLink":473},[429],{"data":11773,"content":11774,"nodeType":405},{},[11775,11781],{"data":11776,"content":11777,"nodeType":442},{},[11778],{"data":11779,"marks":11780,"value":441,"nodeType":84},{},[],{"data":11782,"content":11783,"nodeType":103},{},[11784],{"data":11785,"marks":11786,"value":202,"nodeType":84},{},[],{"metadata":11788,"sys":11791,"fields":11796},{"tags":11789,"concepts":11790},[],[],{"space":11792,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11794,"publishedVersion":63,"revision":45,"locale":29},{"sys":11793},{"type":12,"linkType":13,"id":14},{"sys":11795},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11797},{"url":464,"details":11798,"fileName":470,"contentType":471},{"size":466,"image":11799},{"width":468,"height":469},{"sys":11801,"fields":11804},{"id":11802,"createdAt":11803},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":11805,"slug":11806,"articleIntro":-1,"category":11807},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[11808],{"metadata":11809,"sys":11812,"fields":11819},{"tags":11810,"concepts":11811},[],[],{"space":11813,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11815,"publishedVersion":23,"revision":63,"contentType":11817,"locale":29},{"sys":11814},{"type":12,"linkType":13,"id":14},{"sys":11816},{"id":21,"type":12,"linkType":22},{"sys":11818},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11820,"metaTitle":430,"metaDescription":431,"mainTitle":11821,"subtitle":449,"heroImage":11836,"ctaButton":472,"ctaLink":473},[429],{"data":11822,"content":11823,"nodeType":405},{},[11824,11830],{"data":11825,"content":11826,"nodeType":442},{},[11827],{"data":11828,"marks":11829,"value":441,"nodeType":84},{},[],{"data":11831,"content":11832,"nodeType":103},{},[11833],{"data":11834,"marks":11835,"value":202,"nodeType":84},{},[],{"metadata":11837,"sys":11840,"fields":11845},{"tags":11838,"concepts":11839},[],[],{"space":11841,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11843,"publishedVersion":63,"revision":45,"locale":29},{"sys":11842},{"type":12,"linkType":13,"id":14},{"sys":11844},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11846},{"url":464,"details":11847,"fileName":470,"contentType":471},{"size":466,"image":11848},{"width":468,"height":469},{"sys":11850,"fields":11853},{"id":11851,"createdAt":11852},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":11854,"slug":11855,"articleIntro":11854,"category":11856},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[11857],{"metadata":11858,"sys":11861,"fields":11868},{"tags":11859,"concepts":11860},[],[],{"space":11862,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11864,"publishedVersion":23,"revision":63,"contentType":11866,"locale":29},{"sys":11863},{"type":12,"linkType":13,"id":14},{"sys":11865},{"id":21,"type":12,"linkType":22},{"sys":11867},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11869,"metaTitle":430,"metaDescription":431,"mainTitle":11870,"subtitle":449,"heroImage":11885,"ctaButton":472,"ctaLink":473},[429],{"data":11871,"content":11872,"nodeType":405},{},[11873,11879],{"data":11874,"content":11875,"nodeType":442},{},[11876],{"data":11877,"marks":11878,"value":441,"nodeType":84},{},[],{"data":11880,"content":11881,"nodeType":103},{},[11882],{"data":11883,"marks":11884,"value":202,"nodeType":84},{},[],{"metadata":11886,"sys":11889,"fields":11894},{"tags":11887,"concepts":11888},[],[],{"space":11890,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11892,"publishedVersion":63,"revision":45,"locale":29},{"sys":11891},{"type":12,"linkType":13,"id":14},{"sys":11893},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11895},{"url":464,"details":11896,"fileName":470,"contentType":471},{"size":466,"image":11897},{"width":468,"height":469},{"sys":11899,"fields":11902},{"id":11900,"createdAt":11901},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":11903,"slug":11904,"articleIntro":11903,"category":11905},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[11906],{"metadata":11907,"sys":11910,"fields":11917},{"tags":11908,"concepts":11909},[],[],{"space":11911,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11913,"publishedVersion":23,"revision":63,"contentType":11915,"locale":29},{"sys":11912},{"type":12,"linkType":13,"id":14},{"sys":11914},{"id":21,"type":12,"linkType":22},{"sys":11916},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11918,"metaTitle":430,"metaDescription":431,"mainTitle":11919,"subtitle":449,"heroImage":11934,"ctaButton":472,"ctaLink":473},[429],{"data":11920,"content":11921,"nodeType":405},{},[11922,11928],{"data":11923,"content":11924,"nodeType":442},{},[11925],{"data":11926,"marks":11927,"value":441,"nodeType":84},{},[],{"data":11929,"content":11930,"nodeType":103},{},[11931],{"data":11932,"marks":11933,"value":202,"nodeType":84},{},[],{"metadata":11935,"sys":11938,"fields":11943},{"tags":11936,"concepts":11937},[],[],{"space":11939,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11941,"publishedVersion":63,"revision":45,"locale":29},{"sys":11940},{"type":12,"linkType":13,"id":14},{"sys":11942},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11944},{"url":464,"details":11945,"fileName":470,"contentType":471},{"size":466,"image":11946},{"width":468,"height":469},{"sys":11948,"fields":11951},{"id":11949,"createdAt":11950},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":11952,"slug":11953,"articleIntro":11952,"category":11954},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[11955],{"metadata":11956,"sys":11959,"fields":11966},{"tags":11957,"concepts":11958},[],[],{"space":11960,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":11962,"publishedVersion":23,"revision":63,"contentType":11964,"locale":29},{"sys":11961},{"type":12,"linkType":13,"id":14},{"sys":11963},{"id":21,"type":12,"linkType":22},{"sys":11965},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":11967,"metaTitle":430,"metaDescription":431,"mainTitle":11968,"subtitle":449,"heroImage":11983,"ctaButton":472,"ctaLink":473},[429],{"data":11969,"content":11970,"nodeType":405},{},[11971,11977],{"data":11972,"content":11973,"nodeType":442},{},[11974],{"data":11975,"marks":11976,"value":441,"nodeType":84},{},[],{"data":11978,"content":11979,"nodeType":103},{},[11980],{"data":11981,"marks":11982,"value":202,"nodeType":84},{},[],{"metadata":11984,"sys":11987,"fields":11992},{"tags":11985,"concepts":11986},[],[],{"space":11988,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":11990,"publishedVersion":63,"revision":45,"locale":29},{"sys":11989},{"type":12,"linkType":13,"id":14},{"sys":11991},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":11993},{"url":464,"details":11994,"fileName":470,"contentType":471},{"size":466,"image":11995},{"width":468,"height":469},{"sys":11997,"fields":12000},{"id":11998,"createdAt":11999},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":12001,"slug":12002,"articleIntro":12001,"category":12003},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[12004],{"metadata":12005,"sys":12008,"fields":12015},{"tags":12006,"concepts":12007},[],[],{"space":12009,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12011,"publishedVersion":23,"revision":63,"contentType":12013,"locale":29},{"sys":12010},{"type":12,"linkType":13,"id":14},{"sys":12012},{"id":21,"type":12,"linkType":22},{"sys":12014},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12016,"metaTitle":430,"metaDescription":431,"mainTitle":12017,"subtitle":449,"heroImage":12032,"ctaButton":472,"ctaLink":473},[429],{"data":12018,"content":12019,"nodeType":405},{},[12020,12026],{"data":12021,"content":12022,"nodeType":442},{},[12023],{"data":12024,"marks":12025,"value":441,"nodeType":84},{},[],{"data":12027,"content":12028,"nodeType":103},{},[12029],{"data":12030,"marks":12031,"value":202,"nodeType":84},{},[],{"metadata":12033,"sys":12036,"fields":12041},{"tags":12034,"concepts":12035},[],[],{"space":12037,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12039,"publishedVersion":63,"revision":45,"locale":29},{"sys":12038},{"type":12,"linkType":13,"id":14},{"sys":12040},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12042},{"url":464,"details":12043,"fileName":470,"contentType":471},{"size":466,"image":12044},{"width":468,"height":469},{"sys":12046,"fields":12049},{"id":12047,"createdAt":12048},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":12050,"slug":12051,"articleIntro":12050,"category":12052},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[12053],{"metadata":12054,"sys":12057,"fields":12064},{"tags":12055,"concepts":12056},[],[],{"space":12058,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12060,"publishedVersion":23,"revision":63,"contentType":12062,"locale":29},{"sys":12059},{"type":12,"linkType":13,"id":14},{"sys":12061},{"id":21,"type":12,"linkType":22},{"sys":12063},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12065,"metaTitle":430,"metaDescription":431,"mainTitle":12066,"subtitle":449,"heroImage":12081,"ctaButton":472,"ctaLink":473},[429],{"data":12067,"content":12068,"nodeType":405},{},[12069,12075],{"data":12070,"content":12071,"nodeType":442},{},[12072],{"data":12073,"marks":12074,"value":441,"nodeType":84},{},[],{"data":12076,"content":12077,"nodeType":103},{},[12078],{"data":12079,"marks":12080,"value":202,"nodeType":84},{},[],{"metadata":12082,"sys":12085,"fields":12090},{"tags":12083,"concepts":12084},[],[],{"space":12086,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12088,"publishedVersion":63,"revision":45,"locale":29},{"sys":12087},{"type":12,"linkType":13,"id":14},{"sys":12089},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12091},{"url":464,"details":12092,"fileName":470,"contentType":471},{"size":466,"image":12093},{"width":468,"height":469},{"sys":12095,"fields":12098},{"id":12096,"createdAt":12097},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12099,"slug":12100,"articleIntro":12099,"category":12101},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12102],{"metadata":12103,"sys":12106,"fields":12113},{"tags":12104,"concepts":12105},[],[],{"space":12107,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12109,"publishedVersion":23,"revision":63,"contentType":12111,"locale":29},{"sys":12108},{"type":12,"linkType":13,"id":14},{"sys":12110},{"id":21,"type":12,"linkType":22},{"sys":12112},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12114,"metaTitle":430,"metaDescription":431,"mainTitle":12115,"subtitle":449,"heroImage":12130,"ctaButton":472,"ctaLink":473},[429],{"data":12116,"content":12117,"nodeType":405},{},[12118,12124],{"data":12119,"content":12120,"nodeType":442},{},[12121],{"data":12122,"marks":12123,"value":441,"nodeType":84},{},[],{"data":12125,"content":12126,"nodeType":103},{},[12127],{"data":12128,"marks":12129,"value":202,"nodeType":84},{},[],{"metadata":12131,"sys":12134,"fields":12139},{"tags":12132,"concepts":12133},[],[],{"space":12135,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12137,"publishedVersion":63,"revision":45,"locale":29},{"sys":12136},{"type":12,"linkType":13,"id":14},{"sys":12138},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12140},{"url":464,"details":12141,"fileName":470,"contentType":471},{"size":466,"image":12142},{"width":468,"height":469},{"sys":12144,"fields":12147},{"id":12145,"createdAt":12146},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":12148,"slug":12149,"articleIntro":12148,"category":12150},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[12151],{"metadata":12152,"sys":12155,"fields":12162},{"tags":12153,"concepts":12154},[],[],{"space":12156,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12158,"publishedVersion":23,"revision":63,"contentType":12160,"locale":29},{"sys":12157},{"type":12,"linkType":13,"id":14},{"sys":12159},{"id":21,"type":12,"linkType":22},{"sys":12161},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12163,"metaTitle":430,"metaDescription":431,"mainTitle":12164,"subtitle":449,"heroImage":12179,"ctaButton":472,"ctaLink":473},[429],{"data":12165,"content":12166,"nodeType":405},{},[12167,12173],{"data":12168,"content":12169,"nodeType":442},{},[12170],{"data":12171,"marks":12172,"value":441,"nodeType":84},{},[],{"data":12174,"content":12175,"nodeType":103},{},[12176],{"data":12177,"marks":12178,"value":202,"nodeType":84},{},[],{"metadata":12180,"sys":12183,"fields":12188},{"tags":12181,"concepts":12182},[],[],{"space":12184,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12186,"publishedVersion":63,"revision":45,"locale":29},{"sys":12185},{"type":12,"linkType":13,"id":14},{"sys":12187},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12189},{"url":464,"details":12190,"fileName":470,"contentType":471},{"size":466,"image":12191},{"width":468,"height":469},{"sys":12193,"fields":12196},{"id":12194,"createdAt":12195},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":12197,"slug":12198,"articleIntro":12197,"category":12199},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[12200],{"metadata":12201,"sys":12204,"fields":12211},{"tags":12202,"concepts":12203},[],[],{"space":12205,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12207,"publishedVersion":23,"revision":63,"contentType":12209,"locale":29},{"sys":12206},{"type":12,"linkType":13,"id":14},{"sys":12208},{"id":21,"type":12,"linkType":22},{"sys":12210},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12212,"metaTitle":430,"metaDescription":431,"mainTitle":12213,"subtitle":449,"heroImage":12228,"ctaButton":472,"ctaLink":473},[429],{"data":12214,"content":12215,"nodeType":405},{},[12216,12222],{"data":12217,"content":12218,"nodeType":442},{},[12219],{"data":12220,"marks":12221,"value":441,"nodeType":84},{},[],{"data":12223,"content":12224,"nodeType":103},{},[12225],{"data":12226,"marks":12227,"value":202,"nodeType":84},{},[],{"metadata":12229,"sys":12232,"fields":12237},{"tags":12230,"concepts":12231},[],[],{"space":12233,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12235,"publishedVersion":63,"revision":45,"locale":29},{"sys":12234},{"type":12,"linkType":13,"id":14},{"sys":12236},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12238},{"url":464,"details":12239,"fileName":470,"contentType":471},{"size":466,"image":12240},{"width":468,"height":469},{"sys":12242,"fields":12245},{"id":12243,"createdAt":12244},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":12246,"slug":12247,"articleIntro":12246,"category":12248},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[12249],{"metadata":12250,"sys":12253,"fields":12260},{"tags":12251,"concepts":12252},[],[],{"space":12254,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12256,"publishedVersion":23,"revision":63,"contentType":12258,"locale":29},{"sys":12255},{"type":12,"linkType":13,"id":14},{"sys":12257},{"id":21,"type":12,"linkType":22},{"sys":12259},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12261,"metaTitle":430,"metaDescription":431,"mainTitle":12262,"subtitle":449,"heroImage":12277,"ctaButton":472,"ctaLink":473},[429],{"data":12263,"content":12264,"nodeType":405},{},[12265,12271],{"data":12266,"content":12267,"nodeType":442},{},[12268],{"data":12269,"marks":12270,"value":441,"nodeType":84},{},[],{"data":12272,"content":12273,"nodeType":103},{},[12274],{"data":12275,"marks":12276,"value":202,"nodeType":84},{},[],{"metadata":12278,"sys":12281,"fields":12286},{"tags":12279,"concepts":12280},[],[],{"space":12282,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12284,"publishedVersion":63,"revision":45,"locale":29},{"sys":12283},{"type":12,"linkType":13,"id":14},{"sys":12285},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12287},{"url":464,"details":12288,"fileName":470,"contentType":471},{"size":466,"image":12289},{"width":468,"height":469},{"sys":12291,"fields":12294},{"id":12292,"createdAt":12293},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":12295,"slug":12296,"articleIntro":12295,"category":12297},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[12298],{"metadata":12299,"sys":12302,"fields":12309},{"tags":12300,"concepts":12301},[],[],{"space":12303,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12305,"publishedVersion":23,"revision":63,"contentType":12307,"locale":29},{"sys":12304},{"type":12,"linkType":13,"id":14},{"sys":12306},{"id":21,"type":12,"linkType":22},{"sys":12308},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12310,"metaTitle":430,"metaDescription":431,"mainTitle":12311,"subtitle":449,"heroImage":12326,"ctaButton":472,"ctaLink":473},[429],{"data":12312,"content":12313,"nodeType":405},{},[12314,12320],{"data":12315,"content":12316,"nodeType":442},{},[12317],{"data":12318,"marks":12319,"value":441,"nodeType":84},{},[],{"data":12321,"content":12322,"nodeType":103},{},[12323],{"data":12324,"marks":12325,"value":202,"nodeType":84},{},[],{"metadata":12327,"sys":12330,"fields":12335},{"tags":12328,"concepts":12329},[],[],{"space":12331,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12333,"publishedVersion":63,"revision":45,"locale":29},{"sys":12332},{"type":12,"linkType":13,"id":14},{"sys":12334},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12336},{"url":464,"details":12337,"fileName":470,"contentType":471},{"size":466,"image":12338},{"width":468,"height":469},{"sys":12340,"fields":12343},{"id":12341,"createdAt":12342},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":12344,"slug":12345,"articleIntro":12344,"category":12346},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[12347],{"metadata":12348,"sys":12351,"fields":12358},{"tags":12349,"concepts":12350},[],[],{"space":12352,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12354,"publishedVersion":23,"revision":63,"contentType":12356,"locale":29},{"sys":12353},{"type":12,"linkType":13,"id":14},{"sys":12355},{"id":21,"type":12,"linkType":22},{"sys":12357},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12359,"metaTitle":430,"metaDescription":431,"mainTitle":12360,"subtitle":449,"heroImage":12375,"ctaButton":472,"ctaLink":473},[429],{"data":12361,"content":12362,"nodeType":405},{},[12363,12369],{"data":12364,"content":12365,"nodeType":442},{},[12366],{"data":12367,"marks":12368,"value":441,"nodeType":84},{},[],{"data":12370,"content":12371,"nodeType":103},{},[12372],{"data":12373,"marks":12374,"value":202,"nodeType":84},{},[],{"metadata":12376,"sys":12379,"fields":12384},{"tags":12377,"concepts":12378},[],[],{"space":12380,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12382,"publishedVersion":63,"revision":45,"locale":29},{"sys":12381},{"type":12,"linkType":13,"id":14},{"sys":12383},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12385},{"url":464,"details":12386,"fileName":470,"contentType":471},{"size":466,"image":12387},{"width":468,"height":469},{"sys":12389,"fields":12392},{"id":12390,"createdAt":12391},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":12393,"slug":12394,"articleIntro":12393,"category":12395},"78174 - Créances","compte-78174-creances",[12396],{"metadata":12397,"sys":12400,"fields":12407},{"tags":12398,"concepts":12399},[],[],{"space":12401,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12403,"publishedVersion":23,"revision":63,"contentType":12405,"locale":29},{"sys":12402},{"type":12,"linkType":13,"id":14},{"sys":12404},{"id":21,"type":12,"linkType":22},{"sys":12406},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12408,"metaTitle":430,"metaDescription":431,"mainTitle":12409,"subtitle":449,"heroImage":12424,"ctaButton":472,"ctaLink":473},[429],{"data":12410,"content":12411,"nodeType":405},{},[12412,12418],{"data":12413,"content":12414,"nodeType":442},{},[12415],{"data":12416,"marks":12417,"value":441,"nodeType":84},{},[],{"data":12419,"content":12420,"nodeType":103},{},[12421],{"data":12422,"marks":12423,"value":202,"nodeType":84},{},[],{"metadata":12425,"sys":12428,"fields":12433},{"tags":12426,"concepts":12427},[],[],{"space":12429,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12431,"publishedVersion":63,"revision":45,"locale":29},{"sys":12430},{"type":12,"linkType":13,"id":14},{"sys":12432},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12434},{"url":464,"details":12435,"fileName":470,"contentType":471},{"size":466,"image":12436},{"width":468,"height":469},{"sys":12438,"fields":12441},{"id":12439,"createdAt":12440},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":12442,"slug":12443,"articleIntro":-1,"category":12444},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[12445],{"metadata":12446,"sys":12449,"fields":12456},{"tags":12447,"concepts":12448},[],[],{"space":12450,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12452,"publishedVersion":23,"revision":63,"contentType":12454,"locale":29},{"sys":12451},{"type":12,"linkType":13,"id":14},{"sys":12453},{"id":21,"type":12,"linkType":22},{"sys":12455},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12457,"metaTitle":430,"metaDescription":431,"mainTitle":12458,"subtitle":449,"heroImage":12473,"ctaButton":472,"ctaLink":473},[429],{"data":12459,"content":12460,"nodeType":405},{},[12461,12467],{"data":12462,"content":12463,"nodeType":442},{},[12464],{"data":12465,"marks":12466,"value":441,"nodeType":84},{},[],{"data":12468,"content":12469,"nodeType":103},{},[12470],{"data":12471,"marks":12472,"value":202,"nodeType":84},{},[],{"metadata":12474,"sys":12477,"fields":12482},{"tags":12475,"concepts":12476},[],[],{"space":12478,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12480,"publishedVersion":63,"revision":45,"locale":29},{"sys":12479},{"type":12,"linkType":13,"id":14},{"sys":12481},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12483},{"url":464,"details":12484,"fileName":470,"contentType":471},{"size":466,"image":12485},{"width":468,"height":469},{"sys":12487,"fields":12490},{"id":12488,"createdAt":12489},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":12491,"slug":12492,"articleIntro":12491,"category":12493},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[12494],{"metadata":12495,"sys":12498,"fields":12505},{"tags":12496,"concepts":12497},[],[],{"space":12499,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12501,"publishedVersion":23,"revision":63,"contentType":12503,"locale":29},{"sys":12500},{"type":12,"linkType":13,"id":14},{"sys":12502},{"id":21,"type":12,"linkType":22},{"sys":12504},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12506,"metaTitle":430,"metaDescription":431,"mainTitle":12507,"subtitle":449,"heroImage":12522,"ctaButton":472,"ctaLink":473},[429],{"data":12508,"content":12509,"nodeType":405},{},[12510,12516],{"data":12511,"content":12512,"nodeType":442},{},[12513],{"data":12514,"marks":12515,"value":441,"nodeType":84},{},[],{"data":12517,"content":12518,"nodeType":103},{},[12519],{"data":12520,"marks":12521,"value":202,"nodeType":84},{},[],{"metadata":12523,"sys":12526,"fields":12531},{"tags":12524,"concepts":12525},[],[],{"space":12527,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12529,"publishedVersion":63,"revision":45,"locale":29},{"sys":12528},{"type":12,"linkType":13,"id":14},{"sys":12530},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12532},{"url":464,"details":12533,"fileName":470,"contentType":471},{"size":466,"image":12534},{"width":468,"height":469},{"sys":12536,"fields":12539},{"id":12537,"createdAt":12538},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":12540,"slug":12541,"articleIntro":-1,"category":12542},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[12543],{"metadata":12544,"sys":12547,"fields":12554},{"tags":12545,"concepts":12546},[],[],{"space":12548,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12550,"publishedVersion":23,"revision":63,"contentType":12552,"locale":29},{"sys":12549},{"type":12,"linkType":13,"id":14},{"sys":12551},{"id":21,"type":12,"linkType":22},{"sys":12553},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12555,"metaTitle":430,"metaDescription":431,"mainTitle":12556,"subtitle":449,"heroImage":12571,"ctaButton":472,"ctaLink":473},[429],{"data":12557,"content":12558,"nodeType":405},{},[12559,12565],{"data":12560,"content":12561,"nodeType":442},{},[12562],{"data":12563,"marks":12564,"value":441,"nodeType":84},{},[],{"data":12566,"content":12567,"nodeType":103},{},[12568],{"data":12569,"marks":12570,"value":202,"nodeType":84},{},[],{"metadata":12572,"sys":12575,"fields":12580},{"tags":12573,"concepts":12574},[],[],{"space":12576,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12578,"publishedVersion":63,"revision":45,"locale":29},{"sys":12577},{"type":12,"linkType":13,"id":14},{"sys":12579},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12581},{"url":464,"details":12582,"fileName":470,"contentType":471},{"size":466,"image":12583},{"width":468,"height":469},{"sys":12585,"fields":12588},{"id":12586,"createdAt":12587},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":12589,"slug":12590,"articleIntro":12589,"category":12591},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[12592],{"metadata":12593,"sys":12596,"fields":12603},{"tags":12594,"concepts":12595},[],[],{"space":12597,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12599,"publishedVersion":23,"revision":63,"contentType":12601,"locale":29},{"sys":12598},{"type":12,"linkType":13,"id":14},{"sys":12600},{"id":21,"type":12,"linkType":22},{"sys":12602},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12604,"metaTitle":430,"metaDescription":431,"mainTitle":12605,"subtitle":449,"heroImage":12620,"ctaButton":472,"ctaLink":473},[429],{"data":12606,"content":12607,"nodeType":405},{},[12608,12614],{"data":12609,"content":12610,"nodeType":442},{},[12611],{"data":12612,"marks":12613,"value":441,"nodeType":84},{},[],{"data":12615,"content":12616,"nodeType":103},{},[12617],{"data":12618,"marks":12619,"value":202,"nodeType":84},{},[],{"metadata":12621,"sys":12624,"fields":12629},{"tags":12622,"concepts":12623},[],[],{"space":12625,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12627,"publishedVersion":63,"revision":45,"locale":29},{"sys":12626},{"type":12,"linkType":13,"id":14},{"sys":12628},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12630},{"url":464,"details":12631,"fileName":470,"contentType":471},{"size":466,"image":12632},{"width":468,"height":469},{"sys":12634,"fields":12637},{"id":12635,"createdAt":12636},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":12638,"slug":12639,"articleIntro":12638,"category":12640},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[12641],{"metadata":12642,"sys":12645,"fields":12652},{"tags":12643,"concepts":12644},[],[],{"space":12646,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12648,"publishedVersion":23,"revision":63,"contentType":12650,"locale":29},{"sys":12647},{"type":12,"linkType":13,"id":14},{"sys":12649},{"id":21,"type":12,"linkType":22},{"sys":12651},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12653,"metaTitle":430,"metaDescription":431,"mainTitle":12654,"subtitle":449,"heroImage":12669,"ctaButton":472,"ctaLink":473},[429],{"data":12655,"content":12656,"nodeType":405},{},[12657,12663],{"data":12658,"content":12659,"nodeType":442},{},[12660],{"data":12661,"marks":12662,"value":441,"nodeType":84},{},[],{"data":12664,"content":12665,"nodeType":103},{},[12666],{"data":12667,"marks":12668,"value":202,"nodeType":84},{},[],{"metadata":12670,"sys":12673,"fields":12678},{"tags":12671,"concepts":12672},[],[],{"space":12674,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12676,"publishedVersion":63,"revision":45,"locale":29},{"sys":12675},{"type":12,"linkType":13,"id":14},{"sys":12677},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12679},{"url":464,"details":12680,"fileName":470,"contentType":471},{"size":466,"image":12681},{"width":468,"height":469},{"sys":12683,"fields":12686},{"id":12684,"createdAt":12685},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":12687,"slug":12688,"articleIntro":12687,"category":12689},"Compte 502 - Actions propres","compte-502-actions-propres",[12690],{"metadata":12691,"sys":12694,"fields":12701},{"tags":12692,"concepts":12693},[],[],{"space":12695,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12697,"publishedVersion":23,"revision":63,"contentType":12699,"locale":29},{"sys":12696},{"type":12,"linkType":13,"id":14},{"sys":12698},{"id":21,"type":12,"linkType":22},{"sys":12700},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12702,"metaTitle":430,"metaDescription":431,"mainTitle":12703,"subtitle":449,"heroImage":12718,"ctaButton":472,"ctaLink":473},[429],{"data":12704,"content":12705,"nodeType":405},{},[12706,12712],{"data":12707,"content":12708,"nodeType":442},{},[12709],{"data":12710,"marks":12711,"value":441,"nodeType":84},{},[],{"data":12713,"content":12714,"nodeType":103},{},[12715],{"data":12716,"marks":12717,"value":202,"nodeType":84},{},[],{"metadata":12719,"sys":12722,"fields":12727},{"tags":12720,"concepts":12721},[],[],{"space":12723,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12725,"publishedVersion":63,"revision":45,"locale":29},{"sys":12724},{"type":12,"linkType":13,"id":14},{"sys":12726},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12728},{"url":464,"details":12729,"fileName":470,"contentType":471},{"size":466,"image":12730},{"width":468,"height":469},{"sys":12732,"fields":12735},{"id":12733,"createdAt":12734},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":12736,"slug":12737,"articleIntro":-1,"category":12738},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[12739],{"metadata":12740,"sys":12743,"fields":12750},{"tags":12741,"concepts":12742},[],[],{"space":12744,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12746,"publishedVersion":23,"revision":63,"contentType":12748,"locale":29},{"sys":12745},{"type":12,"linkType":13,"id":14},{"sys":12747},{"id":21,"type":12,"linkType":22},{"sys":12749},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12751,"metaTitle":430,"metaDescription":431,"mainTitle":12752,"subtitle":449,"heroImage":12767,"ctaButton":472,"ctaLink":473},[429],{"data":12753,"content":12754,"nodeType":405},{},[12755,12761],{"data":12756,"content":12757,"nodeType":442},{},[12758],{"data":12759,"marks":12760,"value":441,"nodeType":84},{},[],{"data":12762,"content":12763,"nodeType":103},{},[12764],{"data":12765,"marks":12766,"value":202,"nodeType":84},{},[],{"metadata":12768,"sys":12771,"fields":12776},{"tags":12769,"concepts":12770},[],[],{"space":12772,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12774,"publishedVersion":63,"revision":45,"locale":29},{"sys":12773},{"type":12,"linkType":13,"id":14},{"sys":12775},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12777},{"url":464,"details":12778,"fileName":470,"contentType":471},{"size":466,"image":12779},{"width":468,"height":469},{"sys":12781,"fields":12784},{"id":12782,"createdAt":12783},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":12785,"slug":12786,"articleIntro":12785,"category":12787},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[12788],{"metadata":12789,"sys":12792,"fields":12799},{"tags":12790,"concepts":12791},[],[],{"space":12793,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12795,"publishedVersion":23,"revision":63,"contentType":12797,"locale":29},{"sys":12794},{"type":12,"linkType":13,"id":14},{"sys":12796},{"id":21,"type":12,"linkType":22},{"sys":12798},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12800,"metaTitle":430,"metaDescription":431,"mainTitle":12801,"subtitle":449,"heroImage":12816,"ctaButton":472,"ctaLink":473},[429],{"data":12802,"content":12803,"nodeType":405},{},[12804,12810],{"data":12805,"content":12806,"nodeType":442},{},[12807],{"data":12808,"marks":12809,"value":441,"nodeType":84},{},[],{"data":12811,"content":12812,"nodeType":103},{},[12813],{"data":12814,"marks":12815,"value":202,"nodeType":84},{},[],{"metadata":12817,"sys":12820,"fields":12825},{"tags":12818,"concepts":12819},[],[],{"space":12821,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12823,"publishedVersion":63,"revision":45,"locale":29},{"sys":12822},{"type":12,"linkType":13,"id":14},{"sys":12824},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12826},{"url":464,"details":12827,"fileName":470,"contentType":471},{"size":466,"image":12828},{"width":468,"height":469},{"sys":12830,"fields":12833},{"id":12831,"createdAt":12832},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":12834,"slug":12835,"articleIntro":12834,"category":12836},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[12837],{"metadata":12838,"sys":12841,"fields":12848},{"tags":12839,"concepts":12840},[],[],{"space":12842,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12844,"publishedVersion":23,"revision":63,"contentType":12846,"locale":29},{"sys":12843},{"type":12,"linkType":13,"id":14},{"sys":12845},{"id":21,"type":12,"linkType":22},{"sys":12847},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12849,"metaTitle":430,"metaDescription":431,"mainTitle":12850,"subtitle":449,"heroImage":12865,"ctaButton":472,"ctaLink":473},[429],{"data":12851,"content":12852,"nodeType":405},{},[12853,12859],{"data":12854,"content":12855,"nodeType":442},{},[12856],{"data":12857,"marks":12858,"value":441,"nodeType":84},{},[],{"data":12860,"content":12861,"nodeType":103},{},[12862],{"data":12863,"marks":12864,"value":202,"nodeType":84},{},[],{"metadata":12866,"sys":12869,"fields":12874},{"tags":12867,"concepts":12868},[],[],{"space":12870,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12872,"publishedVersion":63,"revision":45,"locale":29},{"sys":12871},{"type":12,"linkType":13,"id":14},{"sys":12873},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12875},{"url":464,"details":12876,"fileName":470,"contentType":471},{"size":466,"image":12877},{"width":468,"height":469},{"sys":12879,"fields":12882},{"id":12880,"createdAt":12881},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":12883,"slug":12884,"articleIntro":12883,"category":12885},"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",[12886],{"metadata":12887,"sys":12890,"fields":12897},{"tags":12888,"concepts":12889},[],[],{"space":12891,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12893,"publishedVersion":23,"revision":63,"contentType":12895,"locale":29},{"sys":12892},{"type":12,"linkType":13,"id":14},{"sys":12894},{"id":21,"type":12,"linkType":22},{"sys":12896},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12898,"metaTitle":430,"metaDescription":431,"mainTitle":12899,"subtitle":449,"heroImage":12914,"ctaButton":472,"ctaLink":473},[429],{"data":12900,"content":12901,"nodeType":405},{},[12902,12908],{"data":12903,"content":12904,"nodeType":442},{},[12905],{"data":12906,"marks":12907,"value":441,"nodeType":84},{},[],{"data":12909,"content":12910,"nodeType":103},{},[12911],{"data":12912,"marks":12913,"value":202,"nodeType":84},{},[],{"metadata":12915,"sys":12918,"fields":12923},{"tags":12916,"concepts":12917},[],[],{"space":12919,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12921,"publishedVersion":63,"revision":45,"locale":29},{"sys":12920},{"type":12,"linkType":13,"id":14},{"sys":12922},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12924},{"url":464,"details":12925,"fileName":470,"contentType":471},{"size":466,"image":12926},{"width":468,"height":469},{"sys":12928,"fields":12931},{"id":12929,"createdAt":12930},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":12932,"slug":12933,"articleIntro":-1,"category":12934},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[12935],{"metadata":12936,"sys":12939,"fields":12946},{"tags":12937,"concepts":12938},[],[],{"space":12940,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12942,"publishedVersion":23,"revision":63,"contentType":12944,"locale":29},{"sys":12941},{"type":12,"linkType":13,"id":14},{"sys":12943},{"id":21,"type":12,"linkType":22},{"sys":12945},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12947,"metaTitle":430,"metaDescription":431,"mainTitle":12948,"subtitle":449,"heroImage":12963,"ctaButton":472,"ctaLink":473},[429],{"data":12949,"content":12950,"nodeType":405},{},[12951,12957],{"data":12952,"content":12953,"nodeType":442},{},[12954],{"data":12955,"marks":12956,"value":441,"nodeType":84},{},[],{"data":12958,"content":12959,"nodeType":103},{},[12960],{"data":12961,"marks":12962,"value":202,"nodeType":84},{},[],{"metadata":12964,"sys":12967,"fields":12972},{"tags":12965,"concepts":12966},[],[],{"space":12968,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":12970,"publishedVersion":63,"revision":45,"locale":29},{"sys":12969},{"type":12,"linkType":13,"id":14},{"sys":12971},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":12973},{"url":464,"details":12974,"fileName":470,"contentType":471},{"size":466,"image":12975},{"width":468,"height":469},{"sys":12977,"fields":12980},{"id":12978,"createdAt":12979},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":12981,"slug":12982,"articleIntro":-1,"category":12983},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[12984],{"metadata":12985,"sys":12988,"fields":12995},{"tags":12986,"concepts":12987},[],[],{"space":12989,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":12991,"publishedVersion":23,"revision":63,"contentType":12993,"locale":29},{"sys":12990},{"type":12,"linkType":13,"id":14},{"sys":12992},{"id":21,"type":12,"linkType":22},{"sys":12994},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":12996,"metaTitle":430,"metaDescription":431,"mainTitle":12997,"subtitle":449,"heroImage":13012,"ctaButton":472,"ctaLink":473},[429],{"data":12998,"content":12999,"nodeType":405},{},[13000,13006],{"data":13001,"content":13002,"nodeType":442},{},[13003],{"data":13004,"marks":13005,"value":441,"nodeType":84},{},[],{"data":13007,"content":13008,"nodeType":103},{},[13009],{"data":13010,"marks":13011,"value":202,"nodeType":84},{},[],{"metadata":13013,"sys":13016,"fields":13021},{"tags":13014,"concepts":13015},[],[],{"space":13017,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13019,"publishedVersion":63,"revision":45,"locale":29},{"sys":13018},{"type":12,"linkType":13,"id":14},{"sys":13020},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13022},{"url":464,"details":13023,"fileName":470,"contentType":471},{"size":466,"image":13024},{"width":468,"height":469},{"sys":13026,"fields":13029},{"id":13027,"createdAt":13028},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":13030,"slug":13031,"articleIntro":13030,"category":13032},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[13033],{"metadata":13034,"sys":13037,"fields":13044},{"tags":13035,"concepts":13036},[],[],{"space":13038,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13040,"publishedVersion":23,"revision":63,"contentType":13042,"locale":29},{"sys":13039},{"type":12,"linkType":13,"id":14},{"sys":13041},{"id":21,"type":12,"linkType":22},{"sys":13043},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13045,"metaTitle":430,"metaDescription":431,"mainTitle":13046,"subtitle":449,"heroImage":13061,"ctaButton":472,"ctaLink":473},[429],{"data":13047,"content":13048,"nodeType":405},{},[13049,13055],{"data":13050,"content":13051,"nodeType":442},{},[13052],{"data":13053,"marks":13054,"value":441,"nodeType":84},{},[],{"data":13056,"content":13057,"nodeType":103},{},[13058],{"data":13059,"marks":13060,"value":202,"nodeType":84},{},[],{"metadata":13062,"sys":13065,"fields":13070},{"tags":13063,"concepts":13064},[],[],{"space":13066,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13068,"publishedVersion":63,"revision":45,"locale":29},{"sys":13067},{"type":12,"linkType":13,"id":14},{"sys":13069},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13071},{"url":464,"details":13072,"fileName":470,"contentType":471},{"size":466,"image":13073},{"width":468,"height":469},{"sys":13075,"fields":13078},{"id":13076,"createdAt":13077},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":13079,"slug":13080,"articleIntro":13079,"category":13081},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[13082],{"metadata":13083,"sys":13086,"fields":13093},{"tags":13084,"concepts":13085},[],[],{"space":13087,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13089,"publishedVersion":23,"revision":63,"contentType":13091,"locale":29},{"sys":13088},{"type":12,"linkType":13,"id":14},{"sys":13090},{"id":21,"type":12,"linkType":22},{"sys":13092},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13094,"metaTitle":430,"metaDescription":431,"mainTitle":13095,"subtitle":449,"heroImage":13110,"ctaButton":472,"ctaLink":473},[429],{"data":13096,"content":13097,"nodeType":405},{},[13098,13104],{"data":13099,"content":13100,"nodeType":442},{},[13101],{"data":13102,"marks":13103,"value":441,"nodeType":84},{},[],{"data":13105,"content":13106,"nodeType":103},{},[13107],{"data":13108,"marks":13109,"value":202,"nodeType":84},{},[],{"metadata":13111,"sys":13114,"fields":13119},{"tags":13112,"concepts":13113},[],[],{"space":13115,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13117,"publishedVersion":63,"revision":45,"locale":29},{"sys":13116},{"type":12,"linkType":13,"id":14},{"sys":13118},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13120},{"url":464,"details":13121,"fileName":470,"contentType":471},{"size":466,"image":13122},{"width":468,"height":469},{"sys":13124,"fields":13127},{"id":13125,"createdAt":13126},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":13128,"slug":13129,"articleIntro":13128,"category":13130},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[13131],{"metadata":13132,"sys":13135,"fields":13142},{"tags":13133,"concepts":13134},[],[],{"space":13136,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13138,"publishedVersion":23,"revision":63,"contentType":13140,"locale":29},{"sys":13137},{"type":12,"linkType":13,"id":14},{"sys":13139},{"id":21,"type":12,"linkType":22},{"sys":13141},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13143,"metaTitle":430,"metaDescription":431,"mainTitle":13144,"subtitle":449,"heroImage":13159,"ctaButton":472,"ctaLink":473},[429],{"data":13145,"content":13146,"nodeType":405},{},[13147,13153],{"data":13148,"content":13149,"nodeType":442},{},[13150],{"data":13151,"marks":13152,"value":441,"nodeType":84},{},[],{"data":13154,"content":13155,"nodeType":103},{},[13156],{"data":13157,"marks":13158,"value":202,"nodeType":84},{},[],{"metadata":13160,"sys":13163,"fields":13168},{"tags":13161,"concepts":13162},[],[],{"space":13164,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13166,"publishedVersion":63,"revision":45,"locale":29},{"sys":13165},{"type":12,"linkType":13,"id":14},{"sys":13167},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13169},{"url":464,"details":13170,"fileName":470,"contentType":471},{"size":466,"image":13171},{"width":468,"height":469},{"sys":13173,"fields":13176},{"id":13174,"createdAt":13175},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":13177,"slug":13178,"articleIntro":13177,"category":13179},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[13180],{"metadata":13181,"sys":13184,"fields":13191},{"tags":13182,"concepts":13183},[],[],{"space":13185,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13187,"publishedVersion":23,"revision":63,"contentType":13189,"locale":29},{"sys":13186},{"type":12,"linkType":13,"id":14},{"sys":13188},{"id":21,"type":12,"linkType":22},{"sys":13190},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13192,"metaTitle":430,"metaDescription":431,"mainTitle":13193,"subtitle":449,"heroImage":13208,"ctaButton":472,"ctaLink":473},[429],{"data":13194,"content":13195,"nodeType":405},{},[13196,13202],{"data":13197,"content":13198,"nodeType":442},{},[13199],{"data":13200,"marks":13201,"value":441,"nodeType":84},{},[],{"data":13203,"content":13204,"nodeType":103},{},[13205],{"data":13206,"marks":13207,"value":202,"nodeType":84},{},[],{"metadata":13209,"sys":13212,"fields":13217},{"tags":13210,"concepts":13211},[],[],{"space":13213,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13215,"publishedVersion":63,"revision":45,"locale":29},{"sys":13214},{"type":12,"linkType":13,"id":14},{"sys":13216},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13218},{"url":464,"details":13219,"fileName":470,"contentType":471},{"size":466,"image":13220},{"width":468,"height":469},{"sys":13222,"fields":13225},{"id":13223,"createdAt":13224},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":13226,"slug":13227,"articleIntro":13226,"category":13228},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[13229],{"metadata":13230,"sys":13233,"fields":13240},{"tags":13231,"concepts":13232},[],[],{"space":13234,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13236,"publishedVersion":23,"revision":63,"contentType":13238,"locale":29},{"sys":13235},{"type":12,"linkType":13,"id":14},{"sys":13237},{"id":21,"type":12,"linkType":22},{"sys":13239},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13241,"metaTitle":430,"metaDescription":431,"mainTitle":13242,"subtitle":449,"heroImage":13257,"ctaButton":472,"ctaLink":473},[429],{"data":13243,"content":13244,"nodeType":405},{},[13245,13251],{"data":13246,"content":13247,"nodeType":442},{},[13248],{"data":13249,"marks":13250,"value":441,"nodeType":84},{},[],{"data":13252,"content":13253,"nodeType":103},{},[13254],{"data":13255,"marks":13256,"value":202,"nodeType":84},{},[],{"metadata":13258,"sys":13261,"fields":13266},{"tags":13259,"concepts":13260},[],[],{"space":13262,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13264,"publishedVersion":63,"revision":45,"locale":29},{"sys":13263},{"type":12,"linkType":13,"id":14},{"sys":13265},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13267},{"url":464,"details":13268,"fileName":470,"contentType":471},{"size":466,"image":13269},{"width":468,"height":469},{"sys":13271,"fields":13274},{"id":13272,"createdAt":13273},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":13275,"slug":13276,"articleIntro":13275,"category":13277},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[13278],{"metadata":13279,"sys":13282,"fields":13289},{"tags":13280,"concepts":13281},[],[],{"space":13283,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13285,"publishedVersion":23,"revision":63,"contentType":13287,"locale":29},{"sys":13284},{"type":12,"linkType":13,"id":14},{"sys":13286},{"id":21,"type":12,"linkType":22},{"sys":13288},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13290,"metaTitle":430,"metaDescription":431,"mainTitle":13291,"subtitle":449,"heroImage":13306,"ctaButton":472,"ctaLink":473},[429],{"data":13292,"content":13293,"nodeType":405},{},[13294,13300],{"data":13295,"content":13296,"nodeType":442},{},[13297],{"data":13298,"marks":13299,"value":441,"nodeType":84},{},[],{"data":13301,"content":13302,"nodeType":103},{},[13303],{"data":13304,"marks":13305,"value":202,"nodeType":84},{},[],{"metadata":13307,"sys":13310,"fields":13315},{"tags":13308,"concepts":13309},[],[],{"space":13311,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13313,"publishedVersion":63,"revision":45,"locale":29},{"sys":13312},{"type":12,"linkType":13,"id":14},{"sys":13314},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13316},{"url":464,"details":13317,"fileName":470,"contentType":471},{"size":466,"image":13318},{"width":468,"height":469},{"sys":13320,"fields":13323},{"id":13321,"createdAt":13322},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":13324,"slug":13325,"articleIntro":13324,"category":13326},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[13327],{"metadata":13328,"sys":13331,"fields":13338},{"tags":13329,"concepts":13330},[],[],{"space":13332,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13334,"publishedVersion":23,"revision":63,"contentType":13336,"locale":29},{"sys":13333},{"type":12,"linkType":13,"id":14},{"sys":13335},{"id":21,"type":12,"linkType":22},{"sys":13337},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13339,"metaTitle":430,"metaDescription":431,"mainTitle":13340,"subtitle":449,"heroImage":13355,"ctaButton":472,"ctaLink":473},[429],{"data":13341,"content":13342,"nodeType":405},{},[13343,13349],{"data":13344,"content":13345,"nodeType":442},{},[13346],{"data":13347,"marks":13348,"value":441,"nodeType":84},{},[],{"data":13350,"content":13351,"nodeType":103},{},[13352],{"data":13353,"marks":13354,"value":202,"nodeType":84},{},[],{"metadata":13356,"sys":13359,"fields":13364},{"tags":13357,"concepts":13358},[],[],{"space":13360,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13362,"publishedVersion":63,"revision":45,"locale":29},{"sys":13361},{"type":12,"linkType":13,"id":14},{"sys":13363},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13365},{"url":464,"details":13366,"fileName":470,"contentType":471},{"size":466,"image":13367},{"width":468,"height":469},{"sys":13369,"fields":13372},{"id":13370,"createdAt":13371},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":13373,"slug":13374,"articleIntro":13373,"category":13375},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[13376],{"metadata":13377,"sys":13380,"fields":13387},{"tags":13378,"concepts":13379},[],[],{"space":13381,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13383,"publishedVersion":23,"revision":63,"contentType":13385,"locale":29},{"sys":13382},{"type":12,"linkType":13,"id":14},{"sys":13384},{"id":21,"type":12,"linkType":22},{"sys":13386},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13388,"metaTitle":430,"metaDescription":431,"mainTitle":13389,"subtitle":449,"heroImage":13404,"ctaButton":472,"ctaLink":473},[429],{"data":13390,"content":13391,"nodeType":405},{},[13392,13398],{"data":13393,"content":13394,"nodeType":442},{},[13395],{"data":13396,"marks":13397,"value":441,"nodeType":84},{},[],{"data":13399,"content":13400,"nodeType":103},{},[13401],{"data":13402,"marks":13403,"value":202,"nodeType":84},{},[],{"metadata":13405,"sys":13408,"fields":13413},{"tags":13406,"concepts":13407},[],[],{"space":13409,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13411,"publishedVersion":63,"revision":45,"locale":29},{"sys":13410},{"type":12,"linkType":13,"id":14},{"sys":13412},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13414},{"url":464,"details":13415,"fileName":470,"contentType":471},{"size":466,"image":13416},{"width":468,"height":469},{"sys":13418,"fields":13421},{"id":13419,"createdAt":13420},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":13422,"slug":13423,"articleIntro":13422,"category":13424},"335 - Travaux en cours","compte-335-travaux-en-cours",[13425],{"metadata":13426,"sys":13429,"fields":13436},{"tags":13427,"concepts":13428},[],[],{"space":13430,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13432,"publishedVersion":23,"revision":63,"contentType":13434,"locale":29},{"sys":13431},{"type":12,"linkType":13,"id":14},{"sys":13433},{"id":21,"type":12,"linkType":22},{"sys":13435},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13437,"metaTitle":430,"metaDescription":431,"mainTitle":13438,"subtitle":449,"heroImage":13453,"ctaButton":472,"ctaLink":473},[429],{"data":13439,"content":13440,"nodeType":405},{},[13441,13447],{"data":13442,"content":13443,"nodeType":442},{},[13444],{"data":13445,"marks":13446,"value":441,"nodeType":84},{},[],{"data":13448,"content":13449,"nodeType":103},{},[13450],{"data":13451,"marks":13452,"value":202,"nodeType":84},{},[],{"metadata":13454,"sys":13457,"fields":13462},{"tags":13455,"concepts":13456},[],[],{"space":13458,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13460,"publishedVersion":63,"revision":45,"locale":29},{"sys":13459},{"type":12,"linkType":13,"id":14},{"sys":13461},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13463},{"url":464,"details":13464,"fileName":470,"contentType":471},{"size":466,"image":13465},{"width":468,"height":469},{"sys":13467,"fields":13470},{"id":13468,"createdAt":13469},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":13471,"slug":13472,"articleIntro":13471,"category":13473},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[13474],{"metadata":13475,"sys":13478,"fields":13485},{"tags":13476,"concepts":13477},[],[],{"space":13479,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13481,"publishedVersion":23,"revision":63,"contentType":13483,"locale":29},{"sys":13480},{"type":12,"linkType":13,"id":14},{"sys":13482},{"id":21,"type":12,"linkType":22},{"sys":13484},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13486,"metaTitle":430,"metaDescription":431,"mainTitle":13487,"subtitle":449,"heroImage":13502,"ctaButton":472,"ctaLink":473},[429],{"data":13488,"content":13489,"nodeType":405},{},[13490,13496],{"data":13491,"content":13492,"nodeType":442},{},[13493],{"data":13494,"marks":13495,"value":441,"nodeType":84},{},[],{"data":13497,"content":13498,"nodeType":103},{},[13499],{"data":13500,"marks":13501,"value":202,"nodeType":84},{},[],{"metadata":13503,"sys":13506,"fields":13511},{"tags":13504,"concepts":13505},[],[],{"space":13507,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13509,"publishedVersion":63,"revision":45,"locale":29},{"sys":13508},{"type":12,"linkType":13,"id":14},{"sys":13510},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13512},{"url":464,"details":13513,"fileName":470,"contentType":471},{"size":466,"image":13514},{"width":468,"height":469},{"sys":13516,"fields":13519},{"id":13517,"createdAt":13518},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":13520,"slug":13521,"articleIntro":-1,"category":13522},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[13523],{"metadata":13524,"sys":13527,"fields":13534},{"tags":13525,"concepts":13526},[],[],{"space":13528,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13530,"publishedVersion":23,"revision":63,"contentType":13532,"locale":29},{"sys":13529},{"type":12,"linkType":13,"id":14},{"sys":13531},{"id":21,"type":12,"linkType":22},{"sys":13533},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13535,"metaTitle":430,"metaDescription":431,"mainTitle":13536,"subtitle":449,"heroImage":13551,"ctaButton":472,"ctaLink":473},[429],{"data":13537,"content":13538,"nodeType":405},{},[13539,13545],{"data":13540,"content":13541,"nodeType":442},{},[13542],{"data":13543,"marks":13544,"value":441,"nodeType":84},{},[],{"data":13546,"content":13547,"nodeType":103},{},[13548],{"data":13549,"marks":13550,"value":202,"nodeType":84},{},[],{"metadata":13552,"sys":13555,"fields":13560},{"tags":13553,"concepts":13554},[],[],{"space":13556,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13558,"publishedVersion":63,"revision":45,"locale":29},{"sys":13557},{"type":12,"linkType":13,"id":14},{"sys":13559},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13561},{"url":464,"details":13562,"fileName":470,"contentType":471},{"size":466,"image":13563},{"width":468,"height":469},{"sys":13565,"fields":13568},{"id":13566,"createdAt":13567},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":13569,"slug":13570,"articleIntro":13569,"category":13571},"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",[13572],{"metadata":13573,"sys":13576,"fields":13583},{"tags":13574,"concepts":13575},[],[],{"space":13577,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13579,"publishedVersion":23,"revision":63,"contentType":13581,"locale":29},{"sys":13578},{"type":12,"linkType":13,"id":14},{"sys":13580},{"id":21,"type":12,"linkType":22},{"sys":13582},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13584,"metaTitle":430,"metaDescription":431,"mainTitle":13585,"subtitle":449,"heroImage":13600,"ctaButton":472,"ctaLink":473},[429],{"data":13586,"content":13587,"nodeType":405},{},[13588,13594],{"data":13589,"content":13590,"nodeType":442},{},[13591],{"data":13592,"marks":13593,"value":441,"nodeType":84},{},[],{"data":13595,"content":13596,"nodeType":103},{},[13597],{"data":13598,"marks":13599,"value":202,"nodeType":84},{},[],{"metadata":13601,"sys":13604,"fields":13609},{"tags":13602,"concepts":13603},[],[],{"space":13605,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13607,"publishedVersion":63,"revision":45,"locale":29},{"sys":13606},{"type":12,"linkType":13,"id":14},{"sys":13608},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13610},{"url":464,"details":13611,"fileName":470,"contentType":471},{"size":466,"image":13612},{"width":468,"height":469},{"sys":13614,"fields":13617},{"id":13615,"createdAt":13616},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":13618,"slug":13619,"articleIntro":13618,"category":13620},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[13621],{"metadata":13622,"sys":13625,"fields":13632},{"tags":13623,"concepts":13624},[],[],{"space":13626,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13628,"publishedVersion":23,"revision":63,"contentType":13630,"locale":29},{"sys":13627},{"type":12,"linkType":13,"id":14},{"sys":13629},{"id":21,"type":12,"linkType":22},{"sys":13631},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13633,"metaTitle":430,"metaDescription":431,"mainTitle":13634,"subtitle":449,"heroImage":13649,"ctaButton":472,"ctaLink":473},[429],{"data":13635,"content":13636,"nodeType":405},{},[13637,13643],{"data":13638,"content":13639,"nodeType":442},{},[13640],{"data":13641,"marks":13642,"value":441,"nodeType":84},{},[],{"data":13644,"content":13645,"nodeType":103},{},[13646],{"data":13647,"marks":13648,"value":202,"nodeType":84},{},[],{"metadata":13650,"sys":13653,"fields":13658},{"tags":13651,"concepts":13652},[],[],{"space":13654,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13656,"publishedVersion":63,"revision":45,"locale":29},{"sys":13655},{"type":12,"linkType":13,"id":14},{"sys":13657},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13659},{"url":464,"details":13660,"fileName":470,"contentType":471},{"size":466,"image":13661},{"width":468,"height":469},{"sys":13663,"fields":13666},{"id":13664,"createdAt":13665},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":13667,"slug":13668,"articleIntro":13667,"category":13669},"6161 - Multirisques","compte-6161-multirisques",[13670],{"metadata":13671,"sys":13674,"fields":13681},{"tags":13672,"concepts":13673},[],[],{"space":13675,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13677,"publishedVersion":23,"revision":63,"contentType":13679,"locale":29},{"sys":13676},{"type":12,"linkType":13,"id":14},{"sys":13678},{"id":21,"type":12,"linkType":22},{"sys":13680},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13682,"metaTitle":430,"metaDescription":431,"mainTitle":13683,"subtitle":449,"heroImage":13698,"ctaButton":472,"ctaLink":473},[429],{"data":13684,"content":13685,"nodeType":405},{},[13686,13692],{"data":13687,"content":13688,"nodeType":442},{},[13689],{"data":13690,"marks":13691,"value":441,"nodeType":84},{},[],{"data":13693,"content":13694,"nodeType":103},{},[13695],{"data":13696,"marks":13697,"value":202,"nodeType":84},{},[],{"metadata":13699,"sys":13702,"fields":13707},{"tags":13700,"concepts":13701},[],[],{"space":13703,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13705,"publishedVersion":63,"revision":45,"locale":29},{"sys":13704},{"type":12,"linkType":13,"id":14},{"sys":13706},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13708},{"url":464,"details":13709,"fileName":470,"contentType":471},{"size":466,"image":13710},{"width":468,"height":469},{"sys":13712,"fields":13715},{"id":13713,"createdAt":13714},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":13716,"slug":13717,"articleIntro":13716,"category":13718},"Compte 6412 - Congés payés","compte-6412-conges-payes",[13719],{"metadata":13720,"sys":13723,"fields":13730},{"tags":13721,"concepts":13722},[],[],{"space":13724,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13726,"publishedVersion":23,"revision":63,"contentType":13728,"locale":29},{"sys":13725},{"type":12,"linkType":13,"id":14},{"sys":13727},{"id":21,"type":12,"linkType":22},{"sys":13729},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13731,"metaTitle":430,"metaDescription":431,"mainTitle":13732,"subtitle":449,"heroImage":13747,"ctaButton":472,"ctaLink":473},[429],{"data":13733,"content":13734,"nodeType":405},{},[13735,13741],{"data":13736,"content":13737,"nodeType":442},{},[13738],{"data":13739,"marks":13740,"value":441,"nodeType":84},{},[],{"data":13742,"content":13743,"nodeType":103},{},[13744],{"data":13745,"marks":13746,"value":202,"nodeType":84},{},[],{"metadata":13748,"sys":13751,"fields":13756},{"tags":13749,"concepts":13750},[],[],{"space":13752,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13754,"publishedVersion":63,"revision":45,"locale":29},{"sys":13753},{"type":12,"linkType":13,"id":14},{"sys":13755},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13757},{"url":464,"details":13758,"fileName":470,"contentType":471},{"size":466,"image":13759},{"width":468,"height":469},{"sys":13761,"fields":13764},{"id":13762,"createdAt":13763},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":13765,"slug":13766,"articleIntro":13765,"category":13767},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[13768],{"metadata":13769,"sys":13772,"fields":13779},{"tags":13770,"concepts":13771},[],[],{"space":13773,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13775,"publishedVersion":23,"revision":63,"contentType":13777,"locale":29},{"sys":13774},{"type":12,"linkType":13,"id":14},{"sys":13776},{"id":21,"type":12,"linkType":22},{"sys":13778},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13780,"metaTitle":430,"metaDescription":431,"mainTitle":13781,"subtitle":449,"heroImage":13796,"ctaButton":472,"ctaLink":473},[429],{"data":13782,"content":13783,"nodeType":405},{},[13784,13790],{"data":13785,"content":13786,"nodeType":442},{},[13787],{"data":13788,"marks":13789,"value":441,"nodeType":84},{},[],{"data":13791,"content":13792,"nodeType":103},{},[13793],{"data":13794,"marks":13795,"value":202,"nodeType":84},{},[],{"metadata":13797,"sys":13800,"fields":13805},{"tags":13798,"concepts":13799},[],[],{"space":13801,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13803,"publishedVersion":63,"revision":45,"locale":29},{"sys":13802},{"type":12,"linkType":13,"id":14},{"sys":13804},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13806},{"url":464,"details":13807,"fileName":470,"contentType":471},{"size":466,"image":13808},{"width":468,"height":469},{"sys":13810,"fields":13813},{"id":13811,"createdAt":13812},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":13814,"slug":13815,"articleIntro":13814,"category":13816},"Compte 503 - Actions","compte-503-actions",[13817],{"metadata":13818,"sys":13821,"fields":13828},{"tags":13819,"concepts":13820},[],[],{"space":13822,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13824,"publishedVersion":23,"revision":63,"contentType":13826,"locale":29},{"sys":13823},{"type":12,"linkType":13,"id":14},{"sys":13825},{"id":21,"type":12,"linkType":22},{"sys":13827},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13829,"metaTitle":430,"metaDescription":431,"mainTitle":13830,"subtitle":449,"heroImage":13845,"ctaButton":472,"ctaLink":473},[429],{"data":13831,"content":13832,"nodeType":405},{},[13833,13839],{"data":13834,"content":13835,"nodeType":442},{},[13836],{"data":13837,"marks":13838,"value":441,"nodeType":84},{},[],{"data":13840,"content":13841,"nodeType":103},{},[13842],{"data":13843,"marks":13844,"value":202,"nodeType":84},{},[],{"metadata":13846,"sys":13849,"fields":13854},{"tags":13847,"concepts":13848},[],[],{"space":13850,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13852,"publishedVersion":63,"revision":45,"locale":29},{"sys":13851},{"type":12,"linkType":13,"id":14},{"sys":13853},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13855},{"url":464,"details":13856,"fileName":470,"contentType":471},{"size":466,"image":13857},{"width":468,"height":469},{"sys":13859,"fields":13862},{"id":13860,"createdAt":13861},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":13863,"slug":13864,"articleIntro":13863,"category":13865},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[13866],{"metadata":13867,"sys":13870,"fields":13877},{"tags":13868,"concepts":13869},[],[],{"space":13871,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13873,"publishedVersion":23,"revision":63,"contentType":13875,"locale":29},{"sys":13872},{"type":12,"linkType":13,"id":14},{"sys":13874},{"id":21,"type":12,"linkType":22},{"sys":13876},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13878,"metaTitle":430,"metaDescription":431,"mainTitle":13879,"subtitle":449,"heroImage":13894,"ctaButton":472,"ctaLink":473},[429],{"data":13880,"content":13881,"nodeType":405},{},[13882,13888],{"data":13883,"content":13884,"nodeType":442},{},[13885],{"data":13886,"marks":13887,"value":441,"nodeType":84},{},[],{"data":13889,"content":13890,"nodeType":103},{},[13891],{"data":13892,"marks":13893,"value":202,"nodeType":84},{},[],{"metadata":13895,"sys":13898,"fields":13903},{"tags":13896,"concepts":13897},[],[],{"space":13899,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13901,"publishedVersion":63,"revision":45,"locale":29},{"sys":13900},{"type":12,"linkType":13,"id":14},{"sys":13902},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13904},{"url":464,"details":13905,"fileName":470,"contentType":471},{"size":466,"image":13906},{"width":468,"height":469},{"sys":13908,"fields":13911},{"id":13909,"createdAt":13910},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":13912,"slug":13913,"articleIntro":-1,"category":13914},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[13915],{"metadata":13916,"sys":13919,"fields":13926},{"tags":13917,"concepts":13918},[],[],{"space":13920,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13922,"publishedVersion":23,"revision":63,"contentType":13924,"locale":29},{"sys":13921},{"type":12,"linkType":13,"id":14},{"sys":13923},{"id":21,"type":12,"linkType":22},{"sys":13925},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13927,"metaTitle":430,"metaDescription":431,"mainTitle":13928,"subtitle":449,"heroImage":13943,"ctaButton":472,"ctaLink":473},[429],{"data":13929,"content":13930,"nodeType":405},{},[13931,13937],{"data":13932,"content":13933,"nodeType":442},{},[13934],{"data":13935,"marks":13936,"value":441,"nodeType":84},{},[],{"data":13938,"content":13939,"nodeType":103},{},[13940],{"data":13941,"marks":13942,"value":202,"nodeType":84},{},[],{"metadata":13944,"sys":13947,"fields":13952},{"tags":13945,"concepts":13946},[],[],{"space":13948,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13950,"publishedVersion":63,"revision":45,"locale":29},{"sys":13949},{"type":12,"linkType":13,"id":14},{"sys":13951},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":13953},{"url":464,"details":13954,"fileName":470,"contentType":471},{"size":466,"image":13955},{"width":468,"height":469},{"sys":13957,"fields":13960},{"id":13958,"createdAt":13959},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":13961,"slug":13962,"articleIntro":-1,"category":13963},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[13964],{"metadata":13965,"sys":13968,"fields":13975},{"tags":13966,"concepts":13967},[],[],{"space":13969,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":13971,"publishedVersion":23,"revision":63,"contentType":13973,"locale":29},{"sys":13970},{"type":12,"linkType":13,"id":14},{"sys":13972},{"id":21,"type":12,"linkType":22},{"sys":13974},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":13976,"metaTitle":430,"metaDescription":431,"mainTitle":13977,"subtitle":449,"heroImage":13992,"ctaButton":472,"ctaLink":473},[429],{"data":13978,"content":13979,"nodeType":405},{},[13980,13986],{"data":13981,"content":13982,"nodeType":442},{},[13983],{"data":13984,"marks":13985,"value":441,"nodeType":84},{},[],{"data":13987,"content":13988,"nodeType":103},{},[13989],{"data":13990,"marks":13991,"value":202,"nodeType":84},{},[],{"metadata":13993,"sys":13996,"fields":14001},{"tags":13994,"concepts":13995},[],[],{"space":13997,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":13999,"publishedVersion":63,"revision":45,"locale":29},{"sys":13998},{"type":12,"linkType":13,"id":14},{"sys":14000},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14002},{"url":464,"details":14003,"fileName":470,"contentType":471},{"size":466,"image":14004},{"width":468,"height":469},{"sys":14006,"fields":14009},{"id":14007,"createdAt":14008},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":14010,"slug":14011,"articleIntro":14010,"category":14012},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[14013],{"metadata":14014,"sys":14017,"fields":14024},{"tags":14015,"concepts":14016},[],[],{"space":14018,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14020,"publishedVersion":23,"revision":63,"contentType":14022,"locale":29},{"sys":14019},{"type":12,"linkType":13,"id":14},{"sys":14021},{"id":21,"type":12,"linkType":22},{"sys":14023},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14025,"metaTitle":430,"metaDescription":431,"mainTitle":14026,"subtitle":449,"heroImage":14041,"ctaButton":472,"ctaLink":473},[429],{"data":14027,"content":14028,"nodeType":405},{},[14029,14035],{"data":14030,"content":14031,"nodeType":442},{},[14032],{"data":14033,"marks":14034,"value":441,"nodeType":84},{},[],{"data":14036,"content":14037,"nodeType":103},{},[14038],{"data":14039,"marks":14040,"value":202,"nodeType":84},{},[],{"metadata":14042,"sys":14045,"fields":14050},{"tags":14043,"concepts":14044},[],[],{"space":14046,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14048,"publishedVersion":63,"revision":45,"locale":29},{"sys":14047},{"type":12,"linkType":13,"id":14},{"sys":14049},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14051},{"url":464,"details":14052,"fileName":470,"contentType":471},{"size":466,"image":14053},{"width":468,"height":469},{"sys":14055,"fields":14058},{"id":14056,"createdAt":14057},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":14059,"slug":14060,"articleIntro":14059,"category":14061},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[14062],{"metadata":14063,"sys":14066,"fields":14073},{"tags":14064,"concepts":14065},[],[],{"space":14067,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14069,"publishedVersion":23,"revision":63,"contentType":14071,"locale":29},{"sys":14068},{"type":12,"linkType":13,"id":14},{"sys":14070},{"id":21,"type":12,"linkType":22},{"sys":14072},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14074,"metaTitle":430,"metaDescription":431,"mainTitle":14075,"subtitle":449,"heroImage":14090,"ctaButton":472,"ctaLink":473},[429],{"data":14076,"content":14077,"nodeType":405},{},[14078,14084],{"data":14079,"content":14080,"nodeType":442},{},[14081],{"data":14082,"marks":14083,"value":441,"nodeType":84},{},[],{"data":14085,"content":14086,"nodeType":103},{},[14087],{"data":14088,"marks":14089,"value":202,"nodeType":84},{},[],{"metadata":14091,"sys":14094,"fields":14099},{"tags":14092,"concepts":14093},[],[],{"space":14095,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14097,"publishedVersion":63,"revision":45,"locale":29},{"sys":14096},{"type":12,"linkType":13,"id":14},{"sys":14098},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14100},{"url":464,"details":14101,"fileName":470,"contentType":471},{"size":466,"image":14102},{"width":468,"height":469},{"sys":14104,"fields":14107},{"id":14105,"createdAt":14106},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":14108,"slug":14109,"articleIntro":14108,"category":14110},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[14111],{"metadata":14112,"sys":14115,"fields":14122},{"tags":14113,"concepts":14114},[],[],{"space":14116,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14118,"publishedVersion":23,"revision":63,"contentType":14120,"locale":29},{"sys":14117},{"type":12,"linkType":13,"id":14},{"sys":14119},{"id":21,"type":12,"linkType":22},{"sys":14121},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14123,"metaTitle":430,"metaDescription":431,"mainTitle":14124,"subtitle":449,"heroImage":14139,"ctaButton":472,"ctaLink":473},[429],{"data":14125,"content":14126,"nodeType":405},{},[14127,14133],{"data":14128,"content":14129,"nodeType":442},{},[14130],{"data":14131,"marks":14132,"value":441,"nodeType":84},{},[],{"data":14134,"content":14135,"nodeType":103},{},[14136],{"data":14137,"marks":14138,"value":202,"nodeType":84},{},[],{"metadata":14140,"sys":14143,"fields":14148},{"tags":14141,"concepts":14142},[],[],{"space":14144,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14146,"publishedVersion":63,"revision":45,"locale":29},{"sys":14145},{"type":12,"linkType":13,"id":14},{"sys":14147},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14149},{"url":464,"details":14150,"fileName":470,"contentType":471},{"size":466,"image":14151},{"width":468,"height":469},{"sys":14153,"fields":14156},{"id":14154,"createdAt":14155},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":14157,"slug":14158,"articleIntro":14157,"category":14159},"2313 - Constructions","compte-2313-constructions",[14160],{"metadata":14161,"sys":14164,"fields":14171},{"tags":14162,"concepts":14163},[],[],{"space":14165,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14167,"publishedVersion":23,"revision":63,"contentType":14169,"locale":29},{"sys":14166},{"type":12,"linkType":13,"id":14},{"sys":14168},{"id":21,"type":12,"linkType":22},{"sys":14170},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14172,"metaTitle":430,"metaDescription":431,"mainTitle":14173,"subtitle":449,"heroImage":14188,"ctaButton":472,"ctaLink":473},[429],{"data":14174,"content":14175,"nodeType":405},{},[14176,14182],{"data":14177,"content":14178,"nodeType":442},{},[14179],{"data":14180,"marks":14181,"value":441,"nodeType":84},{},[],{"data":14183,"content":14184,"nodeType":103},{},[14185],{"data":14186,"marks":14187,"value":202,"nodeType":84},{},[],{"metadata":14189,"sys":14192,"fields":14197},{"tags":14190,"concepts":14191},[],[],{"space":14193,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14195,"publishedVersion":63,"revision":45,"locale":29},{"sys":14194},{"type":12,"linkType":13,"id":14},{"sys":14196},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14198},{"url":464,"details":14199,"fileName":470,"contentType":471},{"size":466,"image":14200},{"width":468,"height":469},{"sys":14202,"fields":14205},{"id":14203,"createdAt":14204},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":14206,"slug":14207,"articleIntro":14206,"category":14208},"Compte 2184 - Mobilier","compte-2184-mobilier",[14209],{"metadata":14210,"sys":14213,"fields":14220},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14216,"publishedVersion":23,"revision":63,"contentType":14218,"locale":29},{"sys":14215},{"type":12,"linkType":13,"id":14},{"sys":14217},{"id":21,"type":12,"linkType":22},{"sys":14219},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14221,"metaTitle":430,"metaDescription":431,"mainTitle":14222,"subtitle":449,"heroImage":14237,"ctaButton":472,"ctaLink":473},[429],{"data":14223,"content":14224,"nodeType":405},{},[14225,14231],{"data":14226,"content":14227,"nodeType":442},{},[14228],{"data":14229,"marks":14230,"value":441,"nodeType":84},{},[],{"data":14232,"content":14233,"nodeType":103},{},[14234],{"data":14235,"marks":14236,"value":202,"nodeType":84},{},[],{"metadata":14238,"sys":14241,"fields":14246},{"tags":14239,"concepts":14240},[],[],{"space":14242,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14244,"publishedVersion":63,"revision":45,"locale":29},{"sys":14243},{"type":12,"linkType":13,"id":14},{"sys":14245},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14247},{"url":464,"details":14248,"fileName":470,"contentType":471},{"size":466,"image":14249},{"width":468,"height":469},{"sys":14251,"fields":14254},{"id":14252,"createdAt":14253},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":14255,"slug":14256,"articleIntro":14255,"category":14257},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[14258],{"metadata":14259,"sys":14262,"fields":14269},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14265,"publishedVersion":23,"revision":63,"contentType":14267,"locale":29},{"sys":14264},{"type":12,"linkType":13,"id":14},{"sys":14266},{"id":21,"type":12,"linkType":22},{"sys":14268},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14270,"metaTitle":430,"metaDescription":431,"mainTitle":14271,"subtitle":449,"heroImage":14286,"ctaButton":472,"ctaLink":473},[429],{"data":14272,"content":14273,"nodeType":405},{},[14274,14280],{"data":14275,"content":14276,"nodeType":442},{},[14277],{"data":14278,"marks":14279,"value":441,"nodeType":84},{},[],{"data":14281,"content":14282,"nodeType":103},{},[14283],{"data":14284,"marks":14285,"value":202,"nodeType":84},{},[],{"metadata":14287,"sys":14290,"fields":14295},{"tags":14288,"concepts":14289},[],[],{"space":14291,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14293,"publishedVersion":63,"revision":45,"locale":29},{"sys":14292},{"type":12,"linkType":13,"id":14},{"sys":14294},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14296},{"url":464,"details":14297,"fileName":470,"contentType":471},{"size":466,"image":14298},{"width":468,"height":469},{"sys":14300,"fields":14303},{"id":14301,"createdAt":14302},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":14304,"slug":14305,"articleIntro":14304,"category":14306},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[14307],{"metadata":14308,"sys":14311,"fields":14318},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14314,"publishedVersion":23,"revision":63,"contentType":14316,"locale":29},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":21,"type":12,"linkType":22},{"sys":14317},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14319,"metaTitle":430,"metaDescription":431,"mainTitle":14320,"subtitle":449,"heroImage":14335,"ctaButton":472,"ctaLink":473},[429],{"data":14321,"content":14322,"nodeType":405},{},[14323,14329],{"data":14324,"content":14325,"nodeType":442},{},[14326],{"data":14327,"marks":14328,"value":441,"nodeType":84},{},[],{"data":14330,"content":14331,"nodeType":103},{},[14332],{"data":14333,"marks":14334,"value":202,"nodeType":84},{},[],{"metadata":14336,"sys":14339,"fields":14344},{"tags":14337,"concepts":14338},[],[],{"space":14340,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14342,"publishedVersion":63,"revision":45,"locale":29},{"sys":14341},{"type":12,"linkType":13,"id":14},{"sys":14343},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14345},{"url":464,"details":14346,"fileName":470,"contentType":471},{"size":466,"image":14347},{"width":468,"height":469},{"sys":14349,"fields":14352},{"id":14350,"createdAt":14351},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":14353,"slug":14354,"articleIntro":14353,"category":14355},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[14356],{"metadata":14357,"sys":14360,"fields":14367},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14363,"publishedVersion":23,"revision":63,"contentType":14365,"locale":29},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":21,"type":12,"linkType":22},{"sys":14366},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14368,"metaTitle":430,"metaDescription":431,"mainTitle":14369,"subtitle":449,"heroImage":14384,"ctaButton":472,"ctaLink":473},[429],{"data":14370,"content":14371,"nodeType":405},{},[14372,14378],{"data":14373,"content":14374,"nodeType":442},{},[14375],{"data":14376,"marks":14377,"value":441,"nodeType":84},{},[],{"data":14379,"content":14380,"nodeType":103},{},[14381],{"data":14382,"marks":14383,"value":202,"nodeType":84},{},[],{"metadata":14385,"sys":14388,"fields":14393},{"tags":14386,"concepts":14387},[],[],{"space":14389,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14391,"publishedVersion":63,"revision":45,"locale":29},{"sys":14390},{"type":12,"linkType":13,"id":14},{"sys":14392},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14394},{"url":464,"details":14395,"fileName":470,"contentType":471},{"size":466,"image":14396},{"width":468,"height":469},{"sys":14398,"fields":14401},{"id":14399,"createdAt":14400},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":14402,"slug":14403,"articleIntro":14402,"category":14404},"Compte 451 - Groupe","compte-451-groupe",[14405],{"metadata":14406,"sys":14409,"fields":14416},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14412,"publishedVersion":23,"revision":63,"contentType":14414,"locale":29},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":21,"type":12,"linkType":22},{"sys":14415},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14417,"metaTitle":430,"metaDescription":431,"mainTitle":14418,"subtitle":449,"heroImage":14433,"ctaButton":472,"ctaLink":473},[429],{"data":14419,"content":14420,"nodeType":405},{},[14421,14427],{"data":14422,"content":14423,"nodeType":442},{},[14424],{"data":14425,"marks":14426,"value":441,"nodeType":84},{},[],{"data":14428,"content":14429,"nodeType":103},{},[14430],{"data":14431,"marks":14432,"value":202,"nodeType":84},{},[],{"metadata":14434,"sys":14437,"fields":14442},{"tags":14435,"concepts":14436},[],[],{"space":14438,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14440,"publishedVersion":63,"revision":45,"locale":29},{"sys":14439},{"type":12,"linkType":13,"id":14},{"sys":14441},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14443},{"url":464,"details":14444,"fileName":470,"contentType":471},{"size":466,"image":14445},{"width":468,"height":469},{"sys":14447,"fields":14450},{"id":14448,"createdAt":14449},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":14451,"slug":14452,"articleIntro":14453,"category":14454},"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.",[14455],{"metadata":14456,"sys":14459,"fields":14466},{"tags":14457,"concepts":14458},[],[],{"space":14460,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14462,"publishedVersion":23,"revision":63,"contentType":14464,"locale":29},{"sys":14461},{"type":12,"linkType":13,"id":14},{"sys":14463},{"id":21,"type":12,"linkType":22},{"sys":14465},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14467,"metaTitle":430,"metaDescription":431,"mainTitle":14468,"subtitle":449,"heroImage":14483,"ctaButton":472,"ctaLink":473},[429],{"data":14469,"content":14470,"nodeType":405},{},[14471,14477],{"data":14472,"content":14473,"nodeType":442},{},[14474],{"data":14475,"marks":14476,"value":441,"nodeType":84},{},[],{"data":14478,"content":14479,"nodeType":103},{},[14480],{"data":14481,"marks":14482,"value":202,"nodeType":84},{},[],{"metadata":14484,"sys":14487,"fields":14492},{"tags":14485,"concepts":14486},[],[],{"space":14488,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14490,"publishedVersion":63,"revision":45,"locale":29},{"sys":14489},{"type":12,"linkType":13,"id":14},{"sys":14491},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14493},{"url":464,"details":14494,"fileName":470,"contentType":471},{"size":466,"image":14495},{"width":468,"height":469},{"sys":14497,"fields":14500},{"id":14498,"createdAt":14499},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":14501,"slug":14502,"articleIntro":14501,"category":14503},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[14504],{"metadata":14505,"sys":14508,"fields":14515},{"tags":14506,"concepts":14507},[],[],{"space":14509,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14511,"publishedVersion":23,"revision":63,"contentType":14513,"locale":29},{"sys":14510},{"type":12,"linkType":13,"id":14},{"sys":14512},{"id":21,"type":12,"linkType":22},{"sys":14514},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14516,"metaTitle":430,"metaDescription":431,"mainTitle":14517,"subtitle":449,"heroImage":14532,"ctaButton":472,"ctaLink":473},[429],{"data":14518,"content":14519,"nodeType":405},{},[14520,14526],{"data":14521,"content":14522,"nodeType":442},{},[14523],{"data":14524,"marks":14525,"value":441,"nodeType":84},{},[],{"data":14527,"content":14528,"nodeType":103},{},[14529],{"data":14530,"marks":14531,"value":202,"nodeType":84},{},[],{"metadata":14533,"sys":14536,"fields":14541},{"tags":14534,"concepts":14535},[],[],{"space":14537,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14539,"publishedVersion":63,"revision":45,"locale":29},{"sys":14538},{"type":12,"linkType":13,"id":14},{"sys":14540},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14542},{"url":464,"details":14543,"fileName":470,"contentType":471},{"size":466,"image":14544},{"width":468,"height":469},{"sys":14546,"fields":14549},{"id":14547,"createdAt":14548},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":14550,"slug":14551,"articleIntro":14550,"category":14552},"6378 - Taxes diverses","compte-6378-taxes-diverses",[14553],{"metadata":14554,"sys":14557,"fields":14564},{"tags":14555,"concepts":14556},[],[],{"space":14558,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14560,"publishedVersion":23,"revision":63,"contentType":14562,"locale":29},{"sys":14559},{"type":12,"linkType":13,"id":14},{"sys":14561},{"id":21,"type":12,"linkType":22},{"sys":14563},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14565,"metaTitle":430,"metaDescription":431,"mainTitle":14566,"subtitle":449,"heroImage":14581,"ctaButton":472,"ctaLink":473},[429],{"data":14567,"content":14568,"nodeType":405},{},[14569,14575],{"data":14570,"content":14571,"nodeType":442},{},[14572],{"data":14573,"marks":14574,"value":441,"nodeType":84},{},[],{"data":14576,"content":14577,"nodeType":103},{},[14578],{"data":14579,"marks":14580,"value":202,"nodeType":84},{},[],{"metadata":14582,"sys":14585,"fields":14590},{"tags":14583,"concepts":14584},[],[],{"space":14586,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14588,"publishedVersion":63,"revision":45,"locale":29},{"sys":14587},{"type":12,"linkType":13,"id":14},{"sys":14589},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14591},{"url":464,"details":14592,"fileName":470,"contentType":471},{"size":466,"image":14593},{"width":468,"height":469},{"sys":14595,"fields":14598},{"id":14596,"createdAt":14597},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":14599,"slug":14600,"articleIntro":-1,"category":14601},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[14602],{"metadata":14603,"sys":14606,"fields":14613},{"tags":14604,"concepts":14605},[],[],{"space":14607,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14609,"publishedVersion":23,"revision":63,"contentType":14611,"locale":29},{"sys":14608},{"type":12,"linkType":13,"id":14},{"sys":14610},{"id":21,"type":12,"linkType":22},{"sys":14612},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14614,"metaTitle":430,"metaDescription":431,"mainTitle":14615,"subtitle":449,"heroImage":14630,"ctaButton":472,"ctaLink":473},[429],{"data":14616,"content":14617,"nodeType":405},{},[14618,14624],{"data":14619,"content":14620,"nodeType":442},{},[14621],{"data":14622,"marks":14623,"value":441,"nodeType":84},{},[],{"data":14625,"content":14626,"nodeType":103},{},[14627],{"data":14628,"marks":14629,"value":202,"nodeType":84},{},[],{"metadata":14631,"sys":14634,"fields":14639},{"tags":14632,"concepts":14633},[],[],{"space":14635,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14637,"publishedVersion":63,"revision":45,"locale":29},{"sys":14636},{"type":12,"linkType":13,"id":14},{"sys":14638},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14640},{"url":464,"details":14641,"fileName":470,"contentType":471},{"size":466,"image":14642},{"width":468,"height":469},{"sys":14644,"fields":14647},{"id":14645,"createdAt":14646},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":14648,"slug":14649,"articleIntro":14648,"category":14650},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[14651],{"metadata":14652,"sys":14655,"fields":14662},{"tags":14653,"concepts":14654},[],[],{"space":14656,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14658,"publishedVersion":23,"revision":63,"contentType":14660,"locale":29},{"sys":14657},{"type":12,"linkType":13,"id":14},{"sys":14659},{"id":21,"type":12,"linkType":22},{"sys":14661},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14663,"metaTitle":430,"metaDescription":431,"mainTitle":14664,"subtitle":449,"heroImage":14679,"ctaButton":472,"ctaLink":473},[429],{"data":14665,"content":14666,"nodeType":405},{},[14667,14673],{"data":14668,"content":14669,"nodeType":442},{},[14670],{"data":14671,"marks":14672,"value":441,"nodeType":84},{},[],{"data":14674,"content":14675,"nodeType":103},{},[14676],{"data":14677,"marks":14678,"value":202,"nodeType":84},{},[],{"metadata":14680,"sys":14683,"fields":14688},{"tags":14681,"concepts":14682},[],[],{"space":14684,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14686,"publishedVersion":63,"revision":45,"locale":29},{"sys":14685},{"type":12,"linkType":13,"id":14},{"sys":14687},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14689},{"url":464,"details":14690,"fileName":470,"contentType":471},{"size":466,"image":14691},{"width":468,"height":469},{"sys":14693,"fields":14696},{"id":14694,"createdAt":14695},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":14697,"slug":14698,"articleIntro":14697,"category":14699},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[14700],{"metadata":14701,"sys":14704,"fields":14711},{"tags":14702,"concepts":14703},[],[],{"space":14705,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14707,"publishedVersion":23,"revision":63,"contentType":14709,"locale":29},{"sys":14706},{"type":12,"linkType":13,"id":14},{"sys":14708},{"id":21,"type":12,"linkType":22},{"sys":14710},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14712,"metaTitle":430,"metaDescription":431,"mainTitle":14713,"subtitle":449,"heroImage":14728,"ctaButton":472,"ctaLink":473},[429],{"data":14714,"content":14715,"nodeType":405},{},[14716,14722],{"data":14717,"content":14718,"nodeType":442},{},[14719],{"data":14720,"marks":14721,"value":441,"nodeType":84},{},[],{"data":14723,"content":14724,"nodeType":103},{},[14725],{"data":14726,"marks":14727,"value":202,"nodeType":84},{},[],{"metadata":14729,"sys":14732,"fields":14737},{"tags":14730,"concepts":14731},[],[],{"space":14733,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14735,"publishedVersion":63,"revision":45,"locale":29},{"sys":14734},{"type":12,"linkType":13,"id":14},{"sys":14736},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14738},{"url":464,"details":14739,"fileName":470,"contentType":471},{"size":466,"image":14740},{"width":468,"height":469},{"sys":14742,"fields":14745},{"id":14743,"createdAt":14744},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":14746,"slug":14747,"articleIntro":14746,"category":14748},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[14749],{"metadata":14750,"sys":14753,"fields":14760},{"tags":14751,"concepts":14752},[],[],{"space":14754,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14756,"publishedVersion":23,"revision":63,"contentType":14758,"locale":29},{"sys":14755},{"type":12,"linkType":13,"id":14},{"sys":14757},{"id":21,"type":12,"linkType":22},{"sys":14759},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14761,"metaTitle":430,"metaDescription":431,"mainTitle":14762,"subtitle":449,"heroImage":14777,"ctaButton":472,"ctaLink":473},[429],{"data":14763,"content":14764,"nodeType":405},{},[14765,14771],{"data":14766,"content":14767,"nodeType":442},{},[14768],{"data":14769,"marks":14770,"value":441,"nodeType":84},{},[],{"data":14772,"content":14773,"nodeType":103},{},[14774],{"data":14775,"marks":14776,"value":202,"nodeType":84},{},[],{"metadata":14778,"sys":14781,"fields":14786},{"tags":14779,"concepts":14780},[],[],{"space":14782,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14784,"publishedVersion":63,"revision":45,"locale":29},{"sys":14783},{"type":12,"linkType":13,"id":14},{"sys":14785},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14787},{"url":464,"details":14788,"fileName":470,"contentType":471},{"size":466,"image":14789},{"width":468,"height":469},{"sys":14791,"fields":14794},{"id":14792,"createdAt":14793},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":14795,"slug":14796,"articleIntro":14795,"category":14797},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[14798],{"metadata":14799,"sys":14802,"fields":14809},{"tags":14800,"concepts":14801},[],[],{"space":14803,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14805,"publishedVersion":23,"revision":63,"contentType":14807,"locale":29},{"sys":14804},{"type":12,"linkType":13,"id":14},{"sys":14806},{"id":21,"type":12,"linkType":22},{"sys":14808},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14810,"metaTitle":430,"metaDescription":431,"mainTitle":14811,"subtitle":449,"heroImage":14826,"ctaButton":472,"ctaLink":473},[429],{"data":14812,"content":14813,"nodeType":405},{},[14814,14820],{"data":14815,"content":14816,"nodeType":442},{},[14817],{"data":14818,"marks":14819,"value":441,"nodeType":84},{},[],{"data":14821,"content":14822,"nodeType":103},{},[14823],{"data":14824,"marks":14825,"value":202,"nodeType":84},{},[],{"metadata":14827,"sys":14830,"fields":14835},{"tags":14828,"concepts":14829},[],[],{"space":14831,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14833,"publishedVersion":63,"revision":45,"locale":29},{"sys":14832},{"type":12,"linkType":13,"id":14},{"sys":14834},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14836},{"url":464,"details":14837,"fileName":470,"contentType":471},{"size":466,"image":14838},{"width":468,"height":469},{"sys":14840,"fields":14843},{"id":14841,"createdAt":14842},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":14844,"slug":14845,"articleIntro":14844,"category":14846},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[14847],{"metadata":14848,"sys":14851,"fields":14858},{"tags":14849,"concepts":14850},[],[],{"space":14852,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14854,"publishedVersion":23,"revision":63,"contentType":14856,"locale":29},{"sys":14853},{"type":12,"linkType":13,"id":14},{"sys":14855},{"id":21,"type":12,"linkType":22},{"sys":14857},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14859,"metaTitle":430,"metaDescription":431,"mainTitle":14860,"subtitle":449,"heroImage":14875,"ctaButton":472,"ctaLink":473},[429],{"data":14861,"content":14862,"nodeType":405},{},[14863,14869],{"data":14864,"content":14865,"nodeType":442},{},[14866],{"data":14867,"marks":14868,"value":441,"nodeType":84},{},[],{"data":14870,"content":14871,"nodeType":103},{},[14872],{"data":14873,"marks":14874,"value":202,"nodeType":84},{},[],{"metadata":14876,"sys":14879,"fields":14884},{"tags":14877,"concepts":14878},[],[],{"space":14880,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14882,"publishedVersion":63,"revision":45,"locale":29},{"sys":14881},{"type":12,"linkType":13,"id":14},{"sys":14883},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14885},{"url":464,"details":14886,"fileName":470,"contentType":471},{"size":466,"image":14887},{"width":468,"height":469},{"sys":14889,"fields":14892},{"id":14890,"createdAt":14891},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":14893,"slug":14894,"articleIntro":14893,"category":14895},"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",[14896],{"metadata":14897,"sys":14900,"fields":14907},{"tags":14898,"concepts":14899},[],[],{"space":14901,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14903,"publishedVersion":23,"revision":63,"contentType":14905,"locale":29},{"sys":14902},{"type":12,"linkType":13,"id":14},{"sys":14904},{"id":21,"type":12,"linkType":22},{"sys":14906},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14908,"metaTitle":430,"metaDescription":431,"mainTitle":14909,"subtitle":449,"heroImage":14924,"ctaButton":472,"ctaLink":473},[429],{"data":14910,"content":14911,"nodeType":405},{},[14912,14918],{"data":14913,"content":14914,"nodeType":442},{},[14915],{"data":14916,"marks":14917,"value":441,"nodeType":84},{},[],{"data":14919,"content":14920,"nodeType":103},{},[14921],{"data":14922,"marks":14923,"value":202,"nodeType":84},{},[],{"metadata":14925,"sys":14928,"fields":14933},{"tags":14926,"concepts":14927},[],[],{"space":14929,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14931,"publishedVersion":63,"revision":45,"locale":29},{"sys":14930},{"type":12,"linkType":13,"id":14},{"sys":14932},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14934},{"url":464,"details":14935,"fileName":470,"contentType":471},{"size":466,"image":14936},{"width":468,"height":469},{"sys":14938,"fields":14941},{"id":14939,"createdAt":14940},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":14942,"slug":14943,"articleIntro":14942,"category":14944},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[14945],{"metadata":14946,"sys":14949,"fields":14956},{"tags":14947,"concepts":14948},[],[],{"space":14950,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":14952,"publishedVersion":23,"revision":63,"contentType":14954,"locale":29},{"sys":14951},{"type":12,"linkType":13,"id":14},{"sys":14953},{"id":21,"type":12,"linkType":22},{"sys":14955},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":14957,"metaTitle":430,"metaDescription":431,"mainTitle":14958,"subtitle":449,"heroImage":14973,"ctaButton":472,"ctaLink":473},[429],{"data":14959,"content":14960,"nodeType":405},{},[14961,14967],{"data":14962,"content":14963,"nodeType":442},{},[14964],{"data":14965,"marks":14966,"value":441,"nodeType":84},{},[],{"data":14968,"content":14969,"nodeType":103},{},[14970],{"data":14971,"marks":14972,"value":202,"nodeType":84},{},[],{"metadata":14974,"sys":14977,"fields":14982},{"tags":14975,"concepts":14976},[],[],{"space":14978,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":14980,"publishedVersion":63,"revision":45,"locale":29},{"sys":14979},{"type":12,"linkType":13,"id":14},{"sys":14981},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":14983},{"url":464,"details":14984,"fileName":470,"contentType":471},{"size":466,"image":14985},{"width":468,"height":469},{"sys":14987,"fields":14990},{"id":14988,"createdAt":14989},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":14991,"slug":14992,"articleIntro":14991,"category":14993},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[14994],{"metadata":14995,"sys":14998,"fields":15005},{"tags":14996,"concepts":14997},[],[],{"space":14999,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15001,"publishedVersion":23,"revision":63,"contentType":15003,"locale":29},{"sys":15000},{"type":12,"linkType":13,"id":14},{"sys":15002},{"id":21,"type":12,"linkType":22},{"sys":15004},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15006,"metaTitle":430,"metaDescription":431,"mainTitle":15007,"subtitle":449,"heroImage":15022,"ctaButton":472,"ctaLink":473},[429],{"data":15008,"content":15009,"nodeType":405},{},[15010,15016],{"data":15011,"content":15012,"nodeType":442},{},[15013],{"data":15014,"marks":15015,"value":441,"nodeType":84},{},[],{"data":15017,"content":15018,"nodeType":103},{},[15019],{"data":15020,"marks":15021,"value":202,"nodeType":84},{},[],{"metadata":15023,"sys":15026,"fields":15031},{"tags":15024,"concepts":15025},[],[],{"space":15027,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15029,"publishedVersion":63,"revision":45,"locale":29},{"sys":15028},{"type":12,"linkType":13,"id":14},{"sys":15030},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15032},{"url":464,"details":15033,"fileName":470,"contentType":471},{"size":466,"image":15034},{"width":468,"height":469},{"sys":15036,"fields":15039},{"id":15037,"createdAt":15038},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":15040,"slug":15041,"articleIntro":-1,"category":15042},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[15043],{"metadata":15044,"sys":15047,"fields":15054},{"tags":15045,"concepts":15046},[],[],{"space":15048,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15050,"publishedVersion":23,"revision":63,"contentType":15052,"locale":29},{"sys":15049},{"type":12,"linkType":13,"id":14},{"sys":15051},{"id":21,"type":12,"linkType":22},{"sys":15053},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15055,"metaTitle":430,"metaDescription":431,"mainTitle":15056,"subtitle":449,"heroImage":15071,"ctaButton":472,"ctaLink":473},[429],{"data":15057,"content":15058,"nodeType":405},{},[15059,15065],{"data":15060,"content":15061,"nodeType":442},{},[15062],{"data":15063,"marks":15064,"value":441,"nodeType":84},{},[],{"data":15066,"content":15067,"nodeType":103},{},[15068],{"data":15069,"marks":15070,"value":202,"nodeType":84},{},[],{"metadata":15072,"sys":15075,"fields":15080},{"tags":15073,"concepts":15074},[],[],{"space":15076,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15078,"publishedVersion":63,"revision":45,"locale":29},{"sys":15077},{"type":12,"linkType":13,"id":14},{"sys":15079},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15081},{"url":464,"details":15082,"fileName":470,"contentType":471},{"size":466,"image":15083},{"width":468,"height":469},{"sys":15085,"fields":15088},{"id":15086,"createdAt":15087},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":15089,"slug":15090,"articleIntro":15089,"category":15091},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[15092],{"metadata":15093,"sys":15096,"fields":15103},{"tags":15094,"concepts":15095},[],[],{"space":15097,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15099,"publishedVersion":23,"revision":63,"contentType":15101,"locale":29},{"sys":15098},{"type":12,"linkType":13,"id":14},{"sys":15100},{"id":21,"type":12,"linkType":22},{"sys":15102},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15104,"metaTitle":430,"metaDescription":431,"mainTitle":15105,"subtitle":449,"heroImage":15120,"ctaButton":472,"ctaLink":473},[429],{"data":15106,"content":15107,"nodeType":405},{},[15108,15114],{"data":15109,"content":15110,"nodeType":442},{},[15111],{"data":15112,"marks":15113,"value":441,"nodeType":84},{},[],{"data":15115,"content":15116,"nodeType":103},{},[15117],{"data":15118,"marks":15119,"value":202,"nodeType":84},{},[],{"metadata":15121,"sys":15124,"fields":15129},{"tags":15122,"concepts":15123},[],[],{"space":15125,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15127,"publishedVersion":63,"revision":45,"locale":29},{"sys":15126},{"type":12,"linkType":13,"id":14},{"sys":15128},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15130},{"url":464,"details":15131,"fileName":470,"contentType":471},{"size":466,"image":15132},{"width":468,"height":469},{"sys":15134,"fields":15137},{"id":15135,"createdAt":15136},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":15138,"slug":15139,"articleIntro":15138,"category":15140},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[15141],{"metadata":15142,"sys":15145,"fields":15152},{"tags":15143,"concepts":15144},[],[],{"space":15146,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15148,"publishedVersion":23,"revision":63,"contentType":15150,"locale":29},{"sys":15147},{"type":12,"linkType":13,"id":14},{"sys":15149},{"id":21,"type":12,"linkType":22},{"sys":15151},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15153,"metaTitle":430,"metaDescription":431,"mainTitle":15154,"subtitle":449,"heroImage":15169,"ctaButton":472,"ctaLink":473},[429],{"data":15155,"content":15156,"nodeType":405},{},[15157,15163],{"data":15158,"content":15159,"nodeType":442},{},[15160],{"data":15161,"marks":15162,"value":441,"nodeType":84},{},[],{"data":15164,"content":15165,"nodeType":103},{},[15166],{"data":15167,"marks":15168,"value":202,"nodeType":84},{},[],{"metadata":15170,"sys":15173,"fields":15178},{"tags":15171,"concepts":15172},[],[],{"space":15174,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15176,"publishedVersion":63,"revision":45,"locale":29},{"sys":15175},{"type":12,"linkType":13,"id":14},{"sys":15177},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15179},{"url":464,"details":15180,"fileName":470,"contentType":471},{"size":466,"image":15181},{"width":468,"height":469},{"sys":15183,"fields":15186},{"id":15184,"createdAt":15185},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":15187,"slug":15188,"articleIntro":-1,"category":15189},"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",[15190],{"metadata":15191,"sys":15194,"fields":15201},{"tags":15192,"concepts":15193},[],[],{"space":15195,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15197,"publishedVersion":23,"revision":63,"contentType":15199,"locale":29},{"sys":15196},{"type":12,"linkType":13,"id":14},{"sys":15198},{"id":21,"type":12,"linkType":22},{"sys":15200},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15202,"metaTitle":430,"metaDescription":431,"mainTitle":15203,"subtitle":449,"heroImage":15218,"ctaButton":472,"ctaLink":473},[429],{"data":15204,"content":15205,"nodeType":405},{},[15206,15212],{"data":15207,"content":15208,"nodeType":442},{},[15209],{"data":15210,"marks":15211,"value":441,"nodeType":84},{},[],{"data":15213,"content":15214,"nodeType":103},{},[15215],{"data":15216,"marks":15217,"value":202,"nodeType":84},{},[],{"metadata":15219,"sys":15222,"fields":15227},{"tags":15220,"concepts":15221},[],[],{"space":15223,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15225,"publishedVersion":63,"revision":45,"locale":29},{"sys":15224},{"type":12,"linkType":13,"id":14},{"sys":15226},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15228},{"url":464,"details":15229,"fileName":470,"contentType":471},{"size":466,"image":15230},{"width":468,"height":469},{"sys":15232,"fields":15235},{"id":15233,"createdAt":15234},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":15236,"slug":15237,"articleIntro":-1,"category":15238},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[15239],{"metadata":15240,"sys":15243,"fields":15250},{"tags":15241,"concepts":15242},[],[],{"space":15244,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15246,"publishedVersion":23,"revision":63,"contentType":15248,"locale":29},{"sys":15245},{"type":12,"linkType":13,"id":14},{"sys":15247},{"id":21,"type":12,"linkType":22},{"sys":15249},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15251,"metaTitle":430,"metaDescription":431,"mainTitle":15252,"subtitle":449,"heroImage":15267,"ctaButton":472,"ctaLink":473},[429],{"data":15253,"content":15254,"nodeType":405},{},[15255,15261],{"data":15256,"content":15257,"nodeType":442},{},[15258],{"data":15259,"marks":15260,"value":441,"nodeType":84},{},[],{"data":15262,"content":15263,"nodeType":103},{},[15264],{"data":15265,"marks":15266,"value":202,"nodeType":84},{},[],{"metadata":15268,"sys":15271,"fields":15276},{"tags":15269,"concepts":15270},[],[],{"space":15272,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15274,"publishedVersion":63,"revision":45,"locale":29},{"sys":15273},{"type":12,"linkType":13,"id":14},{"sys":15275},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15277},{"url":464,"details":15278,"fileName":470,"contentType":471},{"size":466,"image":15279},{"width":468,"height":469},{"sys":15281,"fields":15284},{"id":15282,"createdAt":15283},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":15285,"slug":15286,"articleIntro":15285,"category":15287},"6232 - Echantillons","compte-6232-echantillons",[15288],{"metadata":15289,"sys":15292,"fields":15299},{"tags":15290,"concepts":15291},[],[],{"space":15293,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15295,"publishedVersion":23,"revision":63,"contentType":15297,"locale":29},{"sys":15294},{"type":12,"linkType":13,"id":14},{"sys":15296},{"id":21,"type":12,"linkType":22},{"sys":15298},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15300,"metaTitle":430,"metaDescription":431,"mainTitle":15301,"subtitle":449,"heroImage":15316,"ctaButton":472,"ctaLink":473},[429],{"data":15302,"content":15303,"nodeType":405},{},[15304,15310],{"data":15305,"content":15306,"nodeType":442},{},[15307],{"data":15308,"marks":15309,"value":441,"nodeType":84},{},[],{"data":15311,"content":15312,"nodeType":103},{},[15313],{"data":15314,"marks":15315,"value":202,"nodeType":84},{},[],{"metadata":15317,"sys":15320,"fields":15325},{"tags":15318,"concepts":15319},[],[],{"space":15321,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15323,"publishedVersion":63,"revision":45,"locale":29},{"sys":15322},{"type":12,"linkType":13,"id":14},{"sys":15324},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15326},{"url":464,"details":15327,"fileName":470,"contentType":471},{"size":466,"image":15328},{"width":468,"height":469},{"sys":15330,"fields":15333},{"id":15331,"createdAt":15332},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":15334,"slug":15335,"articleIntro":15334,"category":15336},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[15337],{"metadata":15338,"sys":15341,"fields":15348},{"tags":15339,"concepts":15340},[],[],{"space":15342,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15344,"publishedVersion":23,"revision":63,"contentType":15346,"locale":29},{"sys":15343},{"type":12,"linkType":13,"id":14},{"sys":15345},{"id":21,"type":12,"linkType":22},{"sys":15347},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15349,"metaTitle":430,"metaDescription":431,"mainTitle":15350,"subtitle":449,"heroImage":15365,"ctaButton":472,"ctaLink":473},[429],{"data":15351,"content":15352,"nodeType":405},{},[15353,15359],{"data":15354,"content":15355,"nodeType":442},{},[15356],{"data":15357,"marks":15358,"value":441,"nodeType":84},{},[],{"data":15360,"content":15361,"nodeType":103},{},[15362],{"data":15363,"marks":15364,"value":202,"nodeType":84},{},[],{"metadata":15366,"sys":15369,"fields":15374},{"tags":15367,"concepts":15368},[],[],{"space":15370,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15372,"publishedVersion":63,"revision":45,"locale":29},{"sys":15371},{"type":12,"linkType":13,"id":14},{"sys":15373},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15375},{"url":464,"details":15376,"fileName":470,"contentType":471},{"size":466,"image":15377},{"width":468,"height":469},{"sys":15379,"fields":15382},{"id":15380,"createdAt":15381},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":15383,"slug":15384,"articleIntro":15383,"category":15385},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[15386],{"metadata":15387,"sys":15390,"fields":15397},{"tags":15388,"concepts":15389},[],[],{"space":15391,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15393,"publishedVersion":23,"revision":63,"contentType":15395,"locale":29},{"sys":15392},{"type":12,"linkType":13,"id":14},{"sys":15394},{"id":21,"type":12,"linkType":22},{"sys":15396},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15398,"metaTitle":430,"metaDescription":431,"mainTitle":15399,"subtitle":449,"heroImage":15414,"ctaButton":472,"ctaLink":473},[429],{"data":15400,"content":15401,"nodeType":405},{},[15402,15408],{"data":15403,"content":15404,"nodeType":442},{},[15405],{"data":15406,"marks":15407,"value":441,"nodeType":84},{},[],{"data":15409,"content":15410,"nodeType":103},{},[15411],{"data":15412,"marks":15413,"value":202,"nodeType":84},{},[],{"metadata":15415,"sys":15418,"fields":15423},{"tags":15416,"concepts":15417},[],[],{"space":15419,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15421,"publishedVersion":63,"revision":45,"locale":29},{"sys":15420},{"type":12,"linkType":13,"id":14},{"sys":15422},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15424},{"url":464,"details":15425,"fileName":470,"contentType":471},{"size":466,"image":15426},{"width":468,"height":469},{"sys":15428,"fields":15431},{"id":15429,"createdAt":15430},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":15432,"slug":15433,"articleIntro":15432,"category":15434},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[15435],{"metadata":15436,"sys":15439,"fields":15446},{"tags":15437,"concepts":15438},[],[],{"space":15440,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15442,"publishedVersion":23,"revision":63,"contentType":15444,"locale":29},{"sys":15441},{"type":12,"linkType":13,"id":14},{"sys":15443},{"id":21,"type":12,"linkType":22},{"sys":15445},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15447,"metaTitle":430,"metaDescription":431,"mainTitle":15448,"subtitle":449,"heroImage":15463,"ctaButton":472,"ctaLink":473},[429],{"data":15449,"content":15450,"nodeType":405},{},[15451,15457],{"data":15452,"content":15453,"nodeType":442},{},[15454],{"data":15455,"marks":15456,"value":441,"nodeType":84},{},[],{"data":15458,"content":15459,"nodeType":103},{},[15460],{"data":15461,"marks":15462,"value":202,"nodeType":84},{},[],{"metadata":15464,"sys":15467,"fields":15472},{"tags":15465,"concepts":15466},[],[],{"space":15468,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15470,"publishedVersion":63,"revision":45,"locale":29},{"sys":15469},{"type":12,"linkType":13,"id":14},{"sys":15471},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15473},{"url":464,"details":15474,"fileName":470,"contentType":471},{"size":466,"image":15475},{"width":468,"height":469},{"sys":15477,"fields":15480},{"id":15478,"createdAt":15479},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":15481,"slug":15482,"articleIntro":15481,"category":15483},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[15484],{"metadata":15485,"sys":15488,"fields":15495},{"tags":15486,"concepts":15487},[],[],{"space":15489,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15491,"publishedVersion":23,"revision":63,"contentType":15493,"locale":29},{"sys":15490},{"type":12,"linkType":13,"id":14},{"sys":15492},{"id":21,"type":12,"linkType":22},{"sys":15494},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15496,"metaTitle":430,"metaDescription":431,"mainTitle":15497,"subtitle":449,"heroImage":15512,"ctaButton":472,"ctaLink":473},[429],{"data":15498,"content":15499,"nodeType":405},{},[15500,15506],{"data":15501,"content":15502,"nodeType":442},{},[15503],{"data":15504,"marks":15505,"value":441,"nodeType":84},{},[],{"data":15507,"content":15508,"nodeType":103},{},[15509],{"data":15510,"marks":15511,"value":202,"nodeType":84},{},[],{"metadata":15513,"sys":15516,"fields":15521},{"tags":15514,"concepts":15515},[],[],{"space":15517,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15519,"publishedVersion":63,"revision":45,"locale":29},{"sys":15518},{"type":12,"linkType":13,"id":14},{"sys":15520},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15522},{"url":464,"details":15523,"fileName":470,"contentType":471},{"size":466,"image":15524},{"width":468,"height":469},{"sys":15526,"fields":15529},{"id":15527,"createdAt":15528},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":15530,"slug":15531,"articleIntro":15530,"category":15532},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[15533],{"metadata":15534,"sys":15537,"fields":15544},{"tags":15535,"concepts":15536},[],[],{"space":15538,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15540,"publishedVersion":23,"revision":63,"contentType":15542,"locale":29},{"sys":15539},{"type":12,"linkType":13,"id":14},{"sys":15541},{"id":21,"type":12,"linkType":22},{"sys":15543},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15545,"metaTitle":430,"metaDescription":431,"mainTitle":15546,"subtitle":449,"heroImage":15561,"ctaButton":472,"ctaLink":473},[429],{"data":15547,"content":15548,"nodeType":405},{},[15549,15555],{"data":15550,"content":15551,"nodeType":442},{},[15552],{"data":15553,"marks":15554,"value":441,"nodeType":84},{},[],{"data":15556,"content":15557,"nodeType":103},{},[15558],{"data":15559,"marks":15560,"value":202,"nodeType":84},{},[],{"metadata":15562,"sys":15565,"fields":15570},{"tags":15563,"concepts":15564},[],[],{"space":15566,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15568,"publishedVersion":63,"revision":45,"locale":29},{"sys":15567},{"type":12,"linkType":13,"id":14},{"sys":15569},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15571},{"url":464,"details":15572,"fileName":470,"contentType":471},{"size":466,"image":15573},{"width":468,"height":469},{"sys":15575,"fields":15578},{"id":15576,"createdAt":15577},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":15579,"slug":15580,"articleIntro":15581,"category":15582},"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.",[15583],{"metadata":15584,"sys":15587,"fields":15594},{"tags":15585,"concepts":15586},[],[],{"space":15588,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15590,"publishedVersion":23,"revision":63,"contentType":15592,"locale":29},{"sys":15589},{"type":12,"linkType":13,"id":14},{"sys":15591},{"id":21,"type":12,"linkType":22},{"sys":15593},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15595,"metaTitle":430,"metaDescription":431,"mainTitle":15596,"subtitle":449,"heroImage":15611,"ctaButton":472,"ctaLink":473},[429],{"data":15597,"content":15598,"nodeType":405},{},[15599,15605],{"data":15600,"content":15601,"nodeType":442},{},[15602],{"data":15603,"marks":15604,"value":441,"nodeType":84},{},[],{"data":15606,"content":15607,"nodeType":103},{},[15608],{"data":15609,"marks":15610,"value":202,"nodeType":84},{},[],{"metadata":15612,"sys":15615,"fields":15620},{"tags":15613,"concepts":15614},[],[],{"space":15616,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15618,"publishedVersion":63,"revision":45,"locale":29},{"sys":15617},{"type":12,"linkType":13,"id":14},{"sys":15619},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15621},{"url":464,"details":15622,"fileName":470,"contentType":471},{"size":466,"image":15623},{"width":468,"height":469},{"sys":15625,"fields":15628},{"id":15626,"createdAt":15627},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":15629,"slug":15630,"articleIntro":15629,"category":15631},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[15632],{"metadata":15633,"sys":15636,"fields":15643},{"tags":15634,"concepts":15635},[],[],{"space":15637,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15639,"publishedVersion":23,"revision":63,"contentType":15641,"locale":29},{"sys":15638},{"type":12,"linkType":13,"id":14},{"sys":15640},{"id":21,"type":12,"linkType":22},{"sys":15642},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15644,"metaTitle":430,"metaDescription":431,"mainTitle":15645,"subtitle":449,"heroImage":15660,"ctaButton":472,"ctaLink":473},[429],{"data":15646,"content":15647,"nodeType":405},{},[15648,15654],{"data":15649,"content":15650,"nodeType":442},{},[15651],{"data":15652,"marks":15653,"value":441,"nodeType":84},{},[],{"data":15655,"content":15656,"nodeType":103},{},[15657],{"data":15658,"marks":15659,"value":202,"nodeType":84},{},[],{"metadata":15661,"sys":15664,"fields":15669},{"tags":15662,"concepts":15663},[],[],{"space":15665,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15667,"publishedVersion":63,"revision":45,"locale":29},{"sys":15666},{"type":12,"linkType":13,"id":14},{"sys":15668},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15670},{"url":464,"details":15671,"fileName":470,"contentType":471},{"size":466,"image":15672},{"width":468,"height":469},{"sys":15674,"fields":15677},{"id":15675,"createdAt":15676},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":15678,"slug":15679,"articleIntro":15678,"category":15680},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[15681],{"metadata":15682,"sys":15685,"fields":15692},{"tags":15683,"concepts":15684},[],[],{"space":15686,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15688,"publishedVersion":23,"revision":63,"contentType":15690,"locale":29},{"sys":15687},{"type":12,"linkType":13,"id":14},{"sys":15689},{"id":21,"type":12,"linkType":22},{"sys":15691},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15693,"metaTitle":430,"metaDescription":431,"mainTitle":15694,"subtitle":449,"heroImage":15709,"ctaButton":472,"ctaLink":473},[429],{"data":15695,"content":15696,"nodeType":405},{},[15697,15703],{"data":15698,"content":15699,"nodeType":442},{},[15700],{"data":15701,"marks":15702,"value":441,"nodeType":84},{},[],{"data":15704,"content":15705,"nodeType":103},{},[15706],{"data":15707,"marks":15708,"value":202,"nodeType":84},{},[],{"metadata":15710,"sys":15713,"fields":15718},{"tags":15711,"concepts":15712},[],[],{"space":15714,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15716,"publishedVersion":63,"revision":45,"locale":29},{"sys":15715},{"type":12,"linkType":13,"id":14},{"sys":15717},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15719},{"url":464,"details":15720,"fileName":470,"contentType":471},{"size":466,"image":15721},{"width":468,"height":469},{"sys":15723,"fields":15726},{"id":15724,"createdAt":15725},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":15727,"slug":15728,"articleIntro":15727,"category":15729},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[15730],{"metadata":15731,"sys":15734,"fields":15741},{"tags":15732,"concepts":15733},[],[],{"space":15735,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15737,"publishedVersion":23,"revision":63,"contentType":15739,"locale":29},{"sys":15736},{"type":12,"linkType":13,"id":14},{"sys":15738},{"id":21,"type":12,"linkType":22},{"sys":15740},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15742,"metaTitle":430,"metaDescription":431,"mainTitle":15743,"subtitle":449,"heroImage":15758,"ctaButton":472,"ctaLink":473},[429],{"data":15744,"content":15745,"nodeType":405},{},[15746,15752],{"data":15747,"content":15748,"nodeType":442},{},[15749],{"data":15750,"marks":15751,"value":441,"nodeType":84},{},[],{"data":15753,"content":15754,"nodeType":103},{},[15755],{"data":15756,"marks":15757,"value":202,"nodeType":84},{},[],{"metadata":15759,"sys":15762,"fields":15767},{"tags":15760,"concepts":15761},[],[],{"space":15763,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15765,"publishedVersion":63,"revision":45,"locale":29},{"sys":15764},{"type":12,"linkType":13,"id":14},{"sys":15766},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15768},{"url":464,"details":15769,"fileName":470,"contentType":471},{"size":466,"image":15770},{"width":468,"height":469},{"sys":15772,"fields":15775},{"id":15773,"createdAt":15774},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":15776,"slug":15777,"articleIntro":15776,"category":15778},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[15779],{"metadata":15780,"sys":15783,"fields":15790},{"tags":15781,"concepts":15782},[],[],{"space":15784,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15786,"publishedVersion":23,"revision":63,"contentType":15788,"locale":29},{"sys":15785},{"type":12,"linkType":13,"id":14},{"sys":15787},{"id":21,"type":12,"linkType":22},{"sys":15789},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15791,"metaTitle":430,"metaDescription":431,"mainTitle":15792,"subtitle":449,"heroImage":15807,"ctaButton":472,"ctaLink":473},[429],{"data":15793,"content":15794,"nodeType":405},{},[15795,15801],{"data":15796,"content":15797,"nodeType":442},{},[15798],{"data":15799,"marks":15800,"value":441,"nodeType":84},{},[],{"data":15802,"content":15803,"nodeType":103},{},[15804],{"data":15805,"marks":15806,"value":202,"nodeType":84},{},[],{"metadata":15808,"sys":15811,"fields":15816},{"tags":15809,"concepts":15810},[],[],{"space":15812,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15814,"publishedVersion":63,"revision":45,"locale":29},{"sys":15813},{"type":12,"linkType":13,"id":14},{"sys":15815},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15817},{"url":464,"details":15818,"fileName":470,"contentType":471},{"size":466,"image":15819},{"width":468,"height":469},{"sys":15821,"fields":15824},{"id":15822,"createdAt":15823},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":15825,"slug":15826,"articleIntro":15825,"category":15827},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[15828],{"metadata":15829,"sys":15832,"fields":15839},{"tags":15830,"concepts":15831},[],[],{"space":15833,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15835,"publishedVersion":23,"revision":63,"contentType":15837,"locale":29},{"sys":15834},{"type":12,"linkType":13,"id":14},{"sys":15836},{"id":21,"type":12,"linkType":22},{"sys":15838},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15840,"metaTitle":430,"metaDescription":431,"mainTitle":15841,"subtitle":449,"heroImage":15856,"ctaButton":472,"ctaLink":473},[429],{"data":15842,"content":15843,"nodeType":405},{},[15844,15850],{"data":15845,"content":15846,"nodeType":442},{},[15847],{"data":15848,"marks":15849,"value":441,"nodeType":84},{},[],{"data":15851,"content":15852,"nodeType":103},{},[15853],{"data":15854,"marks":15855,"value":202,"nodeType":84},{},[],{"metadata":15857,"sys":15860,"fields":15865},{"tags":15858,"concepts":15859},[],[],{"space":15861,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15863,"publishedVersion":63,"revision":45,"locale":29},{"sys":15862},{"type":12,"linkType":13,"id":14},{"sys":15864},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15866},{"url":464,"details":15867,"fileName":470,"contentType":471},{"size":466,"image":15868},{"width":468,"height":469},{"sys":15870,"fields":15873},{"id":15871,"createdAt":15872},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":15874,"slug":15875,"articleIntro":15874,"category":15876},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[15877],{"metadata":15878,"sys":15881,"fields":15888},{"tags":15879,"concepts":15880},[],[],{"space":15882,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15884,"publishedVersion":23,"revision":63,"contentType":15886,"locale":29},{"sys":15883},{"type":12,"linkType":13,"id":14},{"sys":15885},{"id":21,"type":12,"linkType":22},{"sys":15887},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15889,"metaTitle":430,"metaDescription":431,"mainTitle":15890,"subtitle":449,"heroImage":15905,"ctaButton":472,"ctaLink":473},[429],{"data":15891,"content":15892,"nodeType":405},{},[15893,15899],{"data":15894,"content":15895,"nodeType":442},{},[15896],{"data":15897,"marks":15898,"value":441,"nodeType":84},{},[],{"data":15900,"content":15901,"nodeType":103},{},[15902],{"data":15903,"marks":15904,"value":202,"nodeType":84},{},[],{"metadata":15906,"sys":15909,"fields":15914},{"tags":15907,"concepts":15908},[],[],{"space":15910,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15912,"publishedVersion":63,"revision":45,"locale":29},{"sys":15911},{"type":12,"linkType":13,"id":14},{"sys":15913},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15915},{"url":464,"details":15916,"fileName":470,"contentType":471},{"size":466,"image":15917},{"width":468,"height":469},{"sys":15919,"fields":15922},{"id":15920,"createdAt":15921},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":15923,"slug":15924,"articleIntro":15923,"category":15925},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[15926],{"metadata":15927,"sys":15930,"fields":15937},{"tags":15928,"concepts":15929},[],[],{"space":15931,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15933,"publishedVersion":23,"revision":63,"contentType":15935,"locale":29},{"sys":15932},{"type":12,"linkType":13,"id":14},{"sys":15934},{"id":21,"type":12,"linkType":22},{"sys":15936},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15938,"metaTitle":430,"metaDescription":431,"mainTitle":15939,"subtitle":449,"heroImage":15954,"ctaButton":472,"ctaLink":473},[429],{"data":15940,"content":15941,"nodeType":405},{},[15942,15948],{"data":15943,"content":15944,"nodeType":442},{},[15945],{"data":15946,"marks":15947,"value":441,"nodeType":84},{},[],{"data":15949,"content":15950,"nodeType":103},{},[15951],{"data":15952,"marks":15953,"value":202,"nodeType":84},{},[],{"metadata":15955,"sys":15958,"fields":15963},{"tags":15956,"concepts":15957},[],[],{"space":15959,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":15961,"publishedVersion":63,"revision":45,"locale":29},{"sys":15960},{"type":12,"linkType":13,"id":14},{"sys":15962},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":15964},{"url":464,"details":15965,"fileName":470,"contentType":471},{"size":466,"image":15966},{"width":468,"height":469},{"sys":15968,"fields":15971},{"id":15969,"createdAt":15970},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":15972,"slug":15973,"articleIntro":15972,"category":15974},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[15975],{"metadata":15976,"sys":15979,"fields":15986},{"tags":15977,"concepts":15978},[],[],{"space":15980,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":15982,"publishedVersion":23,"revision":63,"contentType":15984,"locale":29},{"sys":15981},{"type":12,"linkType":13,"id":14},{"sys":15983},{"id":21,"type":12,"linkType":22},{"sys":15985},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":15987,"metaTitle":430,"metaDescription":431,"mainTitle":15988,"subtitle":449,"heroImage":16003,"ctaButton":472,"ctaLink":473},[429],{"data":15989,"content":15990,"nodeType":405},{},[15991,15997],{"data":15992,"content":15993,"nodeType":442},{},[15994],{"data":15995,"marks":15996,"value":441,"nodeType":84},{},[],{"data":15998,"content":15999,"nodeType":103},{},[16000],{"data":16001,"marks":16002,"value":202,"nodeType":84},{},[],{"metadata":16004,"sys":16007,"fields":16012},{"tags":16005,"concepts":16006},[],[],{"space":16008,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16010,"publishedVersion":63,"revision":45,"locale":29},{"sys":16009},{"type":12,"linkType":13,"id":14},{"sys":16011},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16013},{"url":464,"details":16014,"fileName":470,"contentType":471},{"size":466,"image":16015},{"width":468,"height":469},{"sys":16017,"fields":16020},{"id":16018,"createdAt":16019},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":16021,"slug":16022,"articleIntro":16021,"category":16023},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[16024],{"metadata":16025,"sys":16028,"fields":16035},{"tags":16026,"concepts":16027},[],[],{"space":16029,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16031,"publishedVersion":23,"revision":63,"contentType":16033,"locale":29},{"sys":16030},{"type":12,"linkType":13,"id":14},{"sys":16032},{"id":21,"type":12,"linkType":22},{"sys":16034},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16036,"metaTitle":430,"metaDescription":431,"mainTitle":16037,"subtitle":449,"heroImage":16052,"ctaButton":472,"ctaLink":473},[429],{"data":16038,"content":16039,"nodeType":405},{},[16040,16046],{"data":16041,"content":16042,"nodeType":442},{},[16043],{"data":16044,"marks":16045,"value":441,"nodeType":84},{},[],{"data":16047,"content":16048,"nodeType":103},{},[16049],{"data":16050,"marks":16051,"value":202,"nodeType":84},{},[],{"metadata":16053,"sys":16056,"fields":16061},{"tags":16054,"concepts":16055},[],[],{"space":16057,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16059,"publishedVersion":63,"revision":45,"locale":29},{"sys":16058},{"type":12,"linkType":13,"id":14},{"sys":16060},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16062},{"url":464,"details":16063,"fileName":470,"contentType":471},{"size":466,"image":16064},{"width":468,"height":469},{"sys":16066,"fields":16069},{"id":16067,"createdAt":16068},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":16070,"slug":16071,"articleIntro":16070,"category":16072},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[16073],{"metadata":16074,"sys":16077,"fields":16084},{"tags":16075,"concepts":16076},[],[],{"space":16078,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16080,"publishedVersion":23,"revision":63,"contentType":16082,"locale":29},{"sys":16079},{"type":12,"linkType":13,"id":14},{"sys":16081},{"id":21,"type":12,"linkType":22},{"sys":16083},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16085,"metaTitle":430,"metaDescription":431,"mainTitle":16086,"subtitle":449,"heroImage":16101,"ctaButton":472,"ctaLink":473},[429],{"data":16087,"content":16088,"nodeType":405},{},[16089,16095],{"data":16090,"content":16091,"nodeType":442},{},[16092],{"data":16093,"marks":16094,"value":441,"nodeType":84},{},[],{"data":16096,"content":16097,"nodeType":103},{},[16098],{"data":16099,"marks":16100,"value":202,"nodeType":84},{},[],{"metadata":16102,"sys":16105,"fields":16110},{"tags":16103,"concepts":16104},[],[],{"space":16106,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16108,"publishedVersion":63,"revision":45,"locale":29},{"sys":16107},{"type":12,"linkType":13,"id":14},{"sys":16109},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16111},{"url":464,"details":16112,"fileName":470,"contentType":471},{"size":466,"image":16113},{"width":468,"height":469},{"sys":16115,"fields":16118},{"id":16116,"createdAt":16117},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":16119,"slug":16120,"articleIntro":16119,"category":16121},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[16122],{"metadata":16123,"sys":16126,"fields":16133},{"tags":16124,"concepts":16125},[],[],{"space":16127,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16129,"publishedVersion":23,"revision":63,"contentType":16131,"locale":29},{"sys":16128},{"type":12,"linkType":13,"id":14},{"sys":16130},{"id":21,"type":12,"linkType":22},{"sys":16132},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16134,"metaTitle":430,"metaDescription":431,"mainTitle":16135,"subtitle":449,"heroImage":16150,"ctaButton":472,"ctaLink":473},[429],{"data":16136,"content":16137,"nodeType":405},{},[16138,16144],{"data":16139,"content":16140,"nodeType":442},{},[16141],{"data":16142,"marks":16143,"value":441,"nodeType":84},{},[],{"data":16145,"content":16146,"nodeType":103},{},[16147],{"data":16148,"marks":16149,"value":202,"nodeType":84},{},[],{"metadata":16151,"sys":16154,"fields":16159},{"tags":16152,"concepts":16153},[],[],{"space":16155,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16157,"publishedVersion":63,"revision":45,"locale":29},{"sys":16156},{"type":12,"linkType":13,"id":14},{"sys":16158},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16160},{"url":464,"details":16161,"fileName":470,"contentType":471},{"size":466,"image":16162},{"width":468,"height":469},{"sys":16164,"fields":16167},{"id":16165,"createdAt":16166},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":16168,"slug":16169,"articleIntro":16168,"category":16170},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[16171],{"metadata":16172,"sys":16175,"fields":16182},{"tags":16173,"concepts":16174},[],[],{"space":16176,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16178,"publishedVersion":23,"revision":63,"contentType":16180,"locale":29},{"sys":16177},{"type":12,"linkType":13,"id":14},{"sys":16179},{"id":21,"type":12,"linkType":22},{"sys":16181},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16183,"metaTitle":430,"metaDescription":431,"mainTitle":16184,"subtitle":449,"heroImage":16199,"ctaButton":472,"ctaLink":473},[429],{"data":16185,"content":16186,"nodeType":405},{},[16187,16193],{"data":16188,"content":16189,"nodeType":442},{},[16190],{"data":16191,"marks":16192,"value":441,"nodeType":84},{},[],{"data":16194,"content":16195,"nodeType":103},{},[16196],{"data":16197,"marks":16198,"value":202,"nodeType":84},{},[],{"metadata":16200,"sys":16203,"fields":16208},{"tags":16201,"concepts":16202},[],[],{"space":16204,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16206,"publishedVersion":63,"revision":45,"locale":29},{"sys":16205},{"type":12,"linkType":13,"id":14},{"sys":16207},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16209},{"url":464,"details":16210,"fileName":470,"contentType":471},{"size":466,"image":16211},{"width":468,"height":469},{"sys":16213,"fields":16216},{"id":16214,"createdAt":16215},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":16217,"slug":16218,"articleIntro":-1,"category":16219},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[16220],{"metadata":16221,"sys":16224,"fields":16231},{"tags":16222,"concepts":16223},[],[],{"space":16225,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16227,"publishedVersion":23,"revision":63,"contentType":16229,"locale":29},{"sys":16226},{"type":12,"linkType":13,"id":14},{"sys":16228},{"id":21,"type":12,"linkType":22},{"sys":16230},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16232,"metaTitle":430,"metaDescription":431,"mainTitle":16233,"subtitle":449,"heroImage":16248,"ctaButton":472,"ctaLink":473},[429],{"data":16234,"content":16235,"nodeType":405},{},[16236,16242],{"data":16237,"content":16238,"nodeType":442},{},[16239],{"data":16240,"marks":16241,"value":441,"nodeType":84},{},[],{"data":16243,"content":16244,"nodeType":103},{},[16245],{"data":16246,"marks":16247,"value":202,"nodeType":84},{},[],{"metadata":16249,"sys":16252,"fields":16257},{"tags":16250,"concepts":16251},[],[],{"space":16253,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16255,"publishedVersion":63,"revision":45,"locale":29},{"sys":16254},{"type":12,"linkType":13,"id":14},{"sys":16256},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16258},{"url":464,"details":16259,"fileName":470,"contentType":471},{"size":466,"image":16260},{"width":468,"height":469},{"sys":16262,"fields":16265},{"id":16263,"createdAt":16264},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":16266,"slug":16267,"articleIntro":-1,"category":16268},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[16269],{"metadata":16270,"sys":16273,"fields":16280},{"tags":16271,"concepts":16272},[],[],{"space":16274,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16276,"publishedVersion":23,"revision":63,"contentType":16278,"locale":29},{"sys":16275},{"type":12,"linkType":13,"id":14},{"sys":16277},{"id":21,"type":12,"linkType":22},{"sys":16279},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16281,"metaTitle":430,"metaDescription":431,"mainTitle":16282,"subtitle":449,"heroImage":16297,"ctaButton":472,"ctaLink":473},[429],{"data":16283,"content":16284,"nodeType":405},{},[16285,16291],{"data":16286,"content":16287,"nodeType":442},{},[16288],{"data":16289,"marks":16290,"value":441,"nodeType":84},{},[],{"data":16292,"content":16293,"nodeType":103},{},[16294],{"data":16295,"marks":16296,"value":202,"nodeType":84},{},[],{"metadata":16298,"sys":16301,"fields":16306},{"tags":16299,"concepts":16300},[],[],{"space":16302,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16304,"publishedVersion":63,"revision":45,"locale":29},{"sys":16303},{"type":12,"linkType":13,"id":14},{"sys":16305},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16307},{"url":464,"details":16308,"fileName":470,"contentType":471},{"size":466,"image":16309},{"width":468,"height":469},{"sys":16311,"fields":16314},{"id":16312,"createdAt":16313},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":16315,"slug":16316,"articleIntro":16315,"category":16317},"1688 - Intérêts courus","compte-1688-interets-courus",[16318],{"metadata":16319,"sys":16322,"fields":16329},{"tags":16320,"concepts":16321},[],[],{"space":16323,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16325,"publishedVersion":23,"revision":63,"contentType":16327,"locale":29},{"sys":16324},{"type":12,"linkType":13,"id":14},{"sys":16326},{"id":21,"type":12,"linkType":22},{"sys":16328},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16330,"metaTitle":430,"metaDescription":431,"mainTitle":16331,"subtitle":449,"heroImage":16346,"ctaButton":472,"ctaLink":473},[429],{"data":16332,"content":16333,"nodeType":405},{},[16334,16340],{"data":16335,"content":16336,"nodeType":442},{},[16337],{"data":16338,"marks":16339,"value":441,"nodeType":84},{},[],{"data":16341,"content":16342,"nodeType":103},{},[16343],{"data":16344,"marks":16345,"value":202,"nodeType":84},{},[],{"metadata":16347,"sys":16350,"fields":16355},{"tags":16348,"concepts":16349},[],[],{"space":16351,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16353,"publishedVersion":63,"revision":45,"locale":29},{"sys":16352},{"type":12,"linkType":13,"id":14},{"sys":16354},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16356},{"url":464,"details":16357,"fileName":470,"contentType":471},{"size":466,"image":16358},{"width":468,"height":469},{"sys":16360,"fields":16363},{"id":16361,"createdAt":16362},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":16364,"slug":16365,"articleIntro":16364,"category":16366},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[16367],{"metadata":16368,"sys":16371,"fields":16378},{"tags":16369,"concepts":16370},[],[],{"space":16372,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16374,"publishedVersion":23,"revision":63,"contentType":16376,"locale":29},{"sys":16373},{"type":12,"linkType":13,"id":14},{"sys":16375},{"id":21,"type":12,"linkType":22},{"sys":16377},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16379,"metaTitle":430,"metaDescription":431,"mainTitle":16380,"subtitle":449,"heroImage":16395,"ctaButton":472,"ctaLink":473},[429],{"data":16381,"content":16382,"nodeType":405},{},[16383,16389],{"data":16384,"content":16385,"nodeType":442},{},[16386],{"data":16387,"marks":16388,"value":441,"nodeType":84},{},[],{"data":16390,"content":16391,"nodeType":103},{},[16392],{"data":16393,"marks":16394,"value":202,"nodeType":84},{},[],{"metadata":16396,"sys":16399,"fields":16404},{"tags":16397,"concepts":16398},[],[],{"space":16400,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16402,"publishedVersion":63,"revision":45,"locale":29},{"sys":16401},{"type":12,"linkType":13,"id":14},{"sys":16403},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16405},{"url":464,"details":16406,"fileName":470,"contentType":471},{"size":466,"image":16407},{"width":468,"height":469},{"sys":16409,"fields":16412},{"id":16410,"createdAt":16411},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":16413,"slug":16414,"articleIntro":16413,"category":16415},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[16416],{"metadata":16417,"sys":16420,"fields":16427},{"tags":16418,"concepts":16419},[],[],{"space":16421,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16423,"publishedVersion":23,"revision":63,"contentType":16425,"locale":29},{"sys":16422},{"type":12,"linkType":13,"id":14},{"sys":16424},{"id":21,"type":12,"linkType":22},{"sys":16426},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16428,"metaTitle":430,"metaDescription":431,"mainTitle":16429,"subtitle":449,"heroImage":16444,"ctaButton":472,"ctaLink":473},[429],{"data":16430,"content":16431,"nodeType":405},{},[16432,16438],{"data":16433,"content":16434,"nodeType":442},{},[16435],{"data":16436,"marks":16437,"value":441,"nodeType":84},{},[],{"data":16439,"content":16440,"nodeType":103},{},[16441],{"data":16442,"marks":16443,"value":202,"nodeType":84},{},[],{"metadata":16445,"sys":16448,"fields":16453},{"tags":16446,"concepts":16447},[],[],{"space":16449,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16451,"publishedVersion":63,"revision":45,"locale":29},{"sys":16450},{"type":12,"linkType":13,"id":14},{"sys":16452},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16454},{"url":464,"details":16455,"fileName":470,"contentType":471},{"size":466,"image":16456},{"width":468,"height":469},{"sys":16458,"fields":16461},{"id":16459,"createdAt":16460},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":16462,"slug":16463,"articleIntro":-1,"category":16464},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[16465],{"metadata":16466,"sys":16469,"fields":16476},{"tags":16467,"concepts":16468},[],[],{"space":16470,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16472,"publishedVersion":23,"revision":63,"contentType":16474,"locale":29},{"sys":16471},{"type":12,"linkType":13,"id":14},{"sys":16473},{"id":21,"type":12,"linkType":22},{"sys":16475},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16477,"metaTitle":430,"metaDescription":431,"mainTitle":16478,"subtitle":449,"heroImage":16493,"ctaButton":472,"ctaLink":473},[429],{"data":16479,"content":16480,"nodeType":405},{},[16481,16487],{"data":16482,"content":16483,"nodeType":442},{},[16484],{"data":16485,"marks":16486,"value":441,"nodeType":84},{},[],{"data":16488,"content":16489,"nodeType":103},{},[16490],{"data":16491,"marks":16492,"value":202,"nodeType":84},{},[],{"metadata":16494,"sys":16497,"fields":16502},{"tags":16495,"concepts":16496},[],[],{"space":16498,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16500,"publishedVersion":63,"revision":45,"locale":29},{"sys":16499},{"type":12,"linkType":13,"id":14},{"sys":16501},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16503},{"url":464,"details":16504,"fileName":470,"contentType":471},{"size":466,"image":16505},{"width":468,"height":469},{"sys":16507,"fields":16510},{"id":16508,"createdAt":16509},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":16511,"slug":16512,"articleIntro":16511,"category":16513},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[16514],{"metadata":16515,"sys":16518,"fields":16525},{"tags":16516,"concepts":16517},[],[],{"space":16519,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16521,"publishedVersion":23,"revision":63,"contentType":16523,"locale":29},{"sys":16520},{"type":12,"linkType":13,"id":14},{"sys":16522},{"id":21,"type":12,"linkType":22},{"sys":16524},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16526,"metaTitle":430,"metaDescription":431,"mainTitle":16527,"subtitle":449,"heroImage":16542,"ctaButton":472,"ctaLink":473},[429],{"data":16528,"content":16529,"nodeType":405},{},[16530,16536],{"data":16531,"content":16532,"nodeType":442},{},[16533],{"data":16534,"marks":16535,"value":441,"nodeType":84},{},[],{"data":16537,"content":16538,"nodeType":103},{},[16539],{"data":16540,"marks":16541,"value":202,"nodeType":84},{},[],{"metadata":16543,"sys":16546,"fields":16551},{"tags":16544,"concepts":16545},[],[],{"space":16547,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16549,"publishedVersion":63,"revision":45,"locale":29},{"sys":16548},{"type":12,"linkType":13,"id":14},{"sys":16550},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16552},{"url":464,"details":16553,"fileName":470,"contentType":471},{"size":466,"image":16554},{"width":468,"height":469},{"sys":16556,"fields":16559},{"id":16557,"createdAt":16558},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":16560,"slug":16561,"articleIntro":16560,"category":16562},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[16563],{"metadata":16564,"sys":16567,"fields":16574},{"tags":16565,"concepts":16566},[],[],{"space":16568,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16570,"publishedVersion":23,"revision":63,"contentType":16572,"locale":29},{"sys":16569},{"type":12,"linkType":13,"id":14},{"sys":16571},{"id":21,"type":12,"linkType":22},{"sys":16573},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16575,"metaTitle":430,"metaDescription":431,"mainTitle":16576,"subtitle":449,"heroImage":16591,"ctaButton":472,"ctaLink":473},[429],{"data":16577,"content":16578,"nodeType":405},{},[16579,16585],{"data":16580,"content":16581,"nodeType":442},{},[16582],{"data":16583,"marks":16584,"value":441,"nodeType":84},{},[],{"data":16586,"content":16587,"nodeType":103},{},[16588],{"data":16589,"marks":16590,"value":202,"nodeType":84},{},[],{"metadata":16592,"sys":16595,"fields":16600},{"tags":16593,"concepts":16594},[],[],{"space":16596,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16598,"publishedVersion":63,"revision":45,"locale":29},{"sys":16597},{"type":12,"linkType":13,"id":14},{"sys":16599},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16601},{"url":464,"details":16602,"fileName":470,"contentType":471},{"size":466,"image":16603},{"width":468,"height":469},{"sys":16605,"fields":16608},{"id":16606,"createdAt":16607},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":16609,"slug":16610,"articleIntro":16609,"category":16611},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[16612],{"metadata":16613,"sys":16616,"fields":16623},{"tags":16614,"concepts":16615},[],[],{"space":16617,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16619,"publishedVersion":23,"revision":63,"contentType":16621,"locale":29},{"sys":16618},{"type":12,"linkType":13,"id":14},{"sys":16620},{"id":21,"type":12,"linkType":22},{"sys":16622},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16624,"metaTitle":430,"metaDescription":431,"mainTitle":16625,"subtitle":449,"heroImage":16640,"ctaButton":472,"ctaLink":473},[429],{"data":16626,"content":16627,"nodeType":405},{},[16628,16634],{"data":16629,"content":16630,"nodeType":442},{},[16631],{"data":16632,"marks":16633,"value":441,"nodeType":84},{},[],{"data":16635,"content":16636,"nodeType":103},{},[16637],{"data":16638,"marks":16639,"value":202,"nodeType":84},{},[],{"metadata":16641,"sys":16644,"fields":16649},{"tags":16642,"concepts":16643},[],[],{"space":16645,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16647,"publishedVersion":63,"revision":45,"locale":29},{"sys":16646},{"type":12,"linkType":13,"id":14},{"sys":16648},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16650},{"url":464,"details":16651,"fileName":470,"contentType":471},{"size":466,"image":16652},{"width":468,"height":469},{"sys":16654,"fields":16657},{"id":16655,"createdAt":16656},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":16658,"slug":16659,"articleIntro":16658,"category":16660},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[16661],{"metadata":16662,"sys":16665,"fields":16672},{"tags":16663,"concepts":16664},[],[],{"space":16666,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16668,"publishedVersion":23,"revision":63,"contentType":16670,"locale":29},{"sys":16667},{"type":12,"linkType":13,"id":14},{"sys":16669},{"id":21,"type":12,"linkType":22},{"sys":16671},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16673,"metaTitle":430,"metaDescription":431,"mainTitle":16674,"subtitle":449,"heroImage":16689,"ctaButton":472,"ctaLink":473},[429],{"data":16675,"content":16676,"nodeType":405},{},[16677,16683],{"data":16678,"content":16679,"nodeType":442},{},[16680],{"data":16681,"marks":16682,"value":441,"nodeType":84},{},[],{"data":16684,"content":16685,"nodeType":103},{},[16686],{"data":16687,"marks":16688,"value":202,"nodeType":84},{},[],{"metadata":16690,"sys":16693,"fields":16698},{"tags":16691,"concepts":16692},[],[],{"space":16694,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16696,"publishedVersion":63,"revision":45,"locale":29},{"sys":16695},{"type":12,"linkType":13,"id":14},{"sys":16697},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16699},{"url":464,"details":16700,"fileName":470,"contentType":471},{"size":466,"image":16701},{"width":468,"height":469},{"sys":16703,"fields":16706},{"id":16704,"createdAt":16705},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":16707,"slug":16708,"articleIntro":-1,"category":16709},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[16710],{"metadata":16711,"sys":16714,"fields":16721},{"tags":16712,"concepts":16713},[],[],{"space":16715,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16717,"publishedVersion":23,"revision":63,"contentType":16719,"locale":29},{"sys":16716},{"type":12,"linkType":13,"id":14},{"sys":16718},{"id":21,"type":12,"linkType":22},{"sys":16720},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16722,"metaTitle":430,"metaDescription":431,"mainTitle":16723,"subtitle":449,"heroImage":16738,"ctaButton":472,"ctaLink":473},[429],{"data":16724,"content":16725,"nodeType":405},{},[16726,16732],{"data":16727,"content":16728,"nodeType":442},{},[16729],{"data":16730,"marks":16731,"value":441,"nodeType":84},{},[],{"data":16733,"content":16734,"nodeType":103},{},[16735],{"data":16736,"marks":16737,"value":202,"nodeType":84},{},[],{"metadata":16739,"sys":16742,"fields":16747},{"tags":16740,"concepts":16741},[],[],{"space":16743,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16745,"publishedVersion":63,"revision":45,"locale":29},{"sys":16744},{"type":12,"linkType":13,"id":14},{"sys":16746},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16748},{"url":464,"details":16749,"fileName":470,"contentType":471},{"size":466,"image":16750},{"width":468,"height":469},{"sys":16752,"fields":16755},{"id":16753,"createdAt":16754},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":16756,"slug":16757,"articleIntro":16756,"category":16758},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[16759],{"metadata":16760,"sys":16763,"fields":16770},{"tags":16761,"concepts":16762},[],[],{"space":16764,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16766,"publishedVersion":23,"revision":63,"contentType":16768,"locale":29},{"sys":16765},{"type":12,"linkType":13,"id":14},{"sys":16767},{"id":21,"type":12,"linkType":22},{"sys":16769},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16771,"metaTitle":430,"metaDescription":431,"mainTitle":16772,"subtitle":449,"heroImage":16787,"ctaButton":472,"ctaLink":473},[429],{"data":16773,"content":16774,"nodeType":405},{},[16775,16781],{"data":16776,"content":16777,"nodeType":442},{},[16778],{"data":16779,"marks":16780,"value":441,"nodeType":84},{},[],{"data":16782,"content":16783,"nodeType":103},{},[16784],{"data":16785,"marks":16786,"value":202,"nodeType":84},{},[],{"metadata":16788,"sys":16791,"fields":16796},{"tags":16789,"concepts":16790},[],[],{"space":16792,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16794,"publishedVersion":63,"revision":45,"locale":29},{"sys":16793},{"type":12,"linkType":13,"id":14},{"sys":16795},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16797},{"url":464,"details":16798,"fileName":470,"contentType":471},{"size":466,"image":16799},{"width":468,"height":469},{"sys":16801,"fields":16804},{"id":16802,"createdAt":16803},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":16805,"slug":16806,"articleIntro":16805,"category":16807},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[16808],{"metadata":16809,"sys":16812,"fields":16819},{"tags":16810,"concepts":16811},[],[],{"space":16813,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16815,"publishedVersion":23,"revision":63,"contentType":16817,"locale":29},{"sys":16814},{"type":12,"linkType":13,"id":14},{"sys":16816},{"id":21,"type":12,"linkType":22},{"sys":16818},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16820,"metaTitle":430,"metaDescription":431,"mainTitle":16821,"subtitle":449,"heroImage":16836,"ctaButton":472,"ctaLink":473},[429],{"data":16822,"content":16823,"nodeType":405},{},[16824,16830],{"data":16825,"content":16826,"nodeType":442},{},[16827],{"data":16828,"marks":16829,"value":441,"nodeType":84},{},[],{"data":16831,"content":16832,"nodeType":103},{},[16833],{"data":16834,"marks":16835,"value":202,"nodeType":84},{},[],{"metadata":16837,"sys":16840,"fields":16845},{"tags":16838,"concepts":16839},[],[],{"space":16841,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16843,"publishedVersion":63,"revision":45,"locale":29},{"sys":16842},{"type":12,"linkType":13,"id":14},{"sys":16844},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16846},{"url":464,"details":16847,"fileName":470,"contentType":471},{"size":466,"image":16848},{"width":468,"height":469},{"sys":16850,"fields":16853},{"id":16851,"createdAt":16852},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":16854,"slug":16855,"articleIntro":16856,"category":16857},"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",[16858],{"metadata":16859,"sys":16862,"fields":16869},{"tags":16860,"concepts":16861},[],[],{"space":16863,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16865,"publishedVersion":23,"revision":63,"contentType":16867,"locale":29},{"sys":16864},{"type":12,"linkType":13,"id":14},{"sys":16866},{"id":21,"type":12,"linkType":22},{"sys":16868},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16870,"metaTitle":430,"metaDescription":431,"mainTitle":16871,"subtitle":449,"heroImage":16886,"ctaButton":472,"ctaLink":473},[429],{"data":16872,"content":16873,"nodeType":405},{},[16874,16880],{"data":16875,"content":16876,"nodeType":442},{},[16877],{"data":16878,"marks":16879,"value":441,"nodeType":84},{},[],{"data":16881,"content":16882,"nodeType":103},{},[16883],{"data":16884,"marks":16885,"value":202,"nodeType":84},{},[],{"metadata":16887,"sys":16890,"fields":16895},{"tags":16888,"concepts":16889},[],[],{"space":16891,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16893,"publishedVersion":63,"revision":45,"locale":29},{"sys":16892},{"type":12,"linkType":13,"id":14},{"sys":16894},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16896},{"url":464,"details":16897,"fileName":470,"contentType":471},{"size":466,"image":16898},{"width":468,"height":469},{"sys":16900,"fields":16903},{"id":16901,"createdAt":16902},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":16904,"slug":16905,"articleIntro":16904,"category":16906},"Compte 60 - Achats","compte-60-achats",[16907],{"metadata":16908,"sys":16911,"fields":16918},{"tags":16909,"concepts":16910},[],[],{"space":16912,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16914,"publishedVersion":23,"revision":63,"contentType":16916,"locale":29},{"sys":16913},{"type":12,"linkType":13,"id":14},{"sys":16915},{"id":21,"type":12,"linkType":22},{"sys":16917},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16919,"metaTitle":430,"metaDescription":431,"mainTitle":16920,"subtitle":449,"heroImage":16935,"ctaButton":472,"ctaLink":473},[429],{"data":16921,"content":16922,"nodeType":405},{},[16923,16929],{"data":16924,"content":16925,"nodeType":442},{},[16926],{"data":16927,"marks":16928,"value":441,"nodeType":84},{},[],{"data":16930,"content":16931,"nodeType":103},{},[16932],{"data":16933,"marks":16934,"value":202,"nodeType":84},{},[],{"metadata":16936,"sys":16939,"fields":16944},{"tags":16937,"concepts":16938},[],[],{"space":16940,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16942,"publishedVersion":63,"revision":45,"locale":29},{"sys":16941},{"type":12,"linkType":13,"id":14},{"sys":16943},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16945},{"url":464,"details":16946,"fileName":470,"contentType":471},{"size":466,"image":16947},{"width":468,"height":469},{"sys":16949,"fields":16952},{"id":16950,"createdAt":16951},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":16953,"slug":16954,"articleIntro":16953,"category":16955},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[16956],{"metadata":16957,"sys":16960,"fields":16967},{"tags":16958,"concepts":16959},[],[],{"space":16961,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":16963,"publishedVersion":23,"revision":63,"contentType":16965,"locale":29},{"sys":16962},{"type":12,"linkType":13,"id":14},{"sys":16964},{"id":21,"type":12,"linkType":22},{"sys":16966},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":16968,"metaTitle":430,"metaDescription":431,"mainTitle":16969,"subtitle":449,"heroImage":16984,"ctaButton":472,"ctaLink":473},[429],{"data":16970,"content":16971,"nodeType":405},{},[16972,16978],{"data":16973,"content":16974,"nodeType":442},{},[16975],{"data":16976,"marks":16977,"value":441,"nodeType":84},{},[],{"data":16979,"content":16980,"nodeType":103},{},[16981],{"data":16982,"marks":16983,"value":202,"nodeType":84},{},[],{"metadata":16985,"sys":16988,"fields":16993},{"tags":16986,"concepts":16987},[],[],{"space":16989,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":16991,"publishedVersion":63,"revision":45,"locale":29},{"sys":16990},{"type":12,"linkType":13,"id":14},{"sys":16992},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":16994},{"url":464,"details":16995,"fileName":470,"contentType":471},{"size":466,"image":16996},{"width":468,"height":469},{"sys":16998,"fields":17001},{"id":16999,"createdAt":17000},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17002,"slug":17003,"articleIntro":17002,"category":17004},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17005],{"metadata":17006,"sys":17009,"fields":17016},{"tags":17007,"concepts":17008},[],[],{"space":17010,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17012,"publishedVersion":23,"revision":63,"contentType":17014,"locale":29},{"sys":17011},{"type":12,"linkType":13,"id":14},{"sys":17013},{"id":21,"type":12,"linkType":22},{"sys":17015},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17017,"metaTitle":430,"metaDescription":431,"mainTitle":17018,"subtitle":449,"heroImage":17033,"ctaButton":472,"ctaLink":473},[429],{"data":17019,"content":17020,"nodeType":405},{},[17021,17027],{"data":17022,"content":17023,"nodeType":442},{},[17024],{"data":17025,"marks":17026,"value":441,"nodeType":84},{},[],{"data":17028,"content":17029,"nodeType":103},{},[17030],{"data":17031,"marks":17032,"value":202,"nodeType":84},{},[],{"metadata":17034,"sys":17037,"fields":17042},{"tags":17035,"concepts":17036},[],[],{"space":17038,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17040,"publishedVersion":63,"revision":45,"locale":29},{"sys":17039},{"type":12,"linkType":13,"id":14},{"sys":17041},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17043},{"url":464,"details":17044,"fileName":470,"contentType":471},{"size":466,"image":17045},{"width":468,"height":469},{"sys":17047,"fields":17050},{"id":17048,"createdAt":17049},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":17051,"slug":17052,"articleIntro":17051,"category":17053},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[17054],{"metadata":17055,"sys":17058,"fields":17065},{"tags":17056,"concepts":17057},[],[],{"space":17059,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17061,"publishedVersion":23,"revision":63,"contentType":17063,"locale":29},{"sys":17060},{"type":12,"linkType":13,"id":14},{"sys":17062},{"id":21,"type":12,"linkType":22},{"sys":17064},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17066,"metaTitle":430,"metaDescription":431,"mainTitle":17067,"subtitle":449,"heroImage":17082,"ctaButton":472,"ctaLink":473},[429],{"data":17068,"content":17069,"nodeType":405},{},[17070,17076],{"data":17071,"content":17072,"nodeType":442},{},[17073],{"data":17074,"marks":17075,"value":441,"nodeType":84},{},[],{"data":17077,"content":17078,"nodeType":103},{},[17079],{"data":17080,"marks":17081,"value":202,"nodeType":84},{},[],{"metadata":17083,"sys":17086,"fields":17091},{"tags":17084,"concepts":17085},[],[],{"space":17087,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17089,"publishedVersion":63,"revision":45,"locale":29},{"sys":17088},{"type":12,"linkType":13,"id":14},{"sys":17090},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17092},{"url":464,"details":17093,"fileName":470,"contentType":471},{"size":466,"image":17094},{"width":468,"height":469},{"sys":17096,"fields":17099},{"id":17097,"createdAt":17098},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":17100,"slug":17101,"articleIntro":17100,"category":17102},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[17103],{"metadata":17104,"sys":17107,"fields":17114},{"tags":17105,"concepts":17106},[],[],{"space":17108,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17110,"publishedVersion":23,"revision":63,"contentType":17112,"locale":29},{"sys":17109},{"type":12,"linkType":13,"id":14},{"sys":17111},{"id":21,"type":12,"linkType":22},{"sys":17113},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17115,"metaTitle":430,"metaDescription":431,"mainTitle":17116,"subtitle":449,"heroImage":17131,"ctaButton":472,"ctaLink":473},[429],{"data":17117,"content":17118,"nodeType":405},{},[17119,17125],{"data":17120,"content":17121,"nodeType":442},{},[17122],{"data":17123,"marks":17124,"value":441,"nodeType":84},{},[],{"data":17126,"content":17127,"nodeType":103},{},[17128],{"data":17129,"marks":17130,"value":202,"nodeType":84},{},[],{"metadata":17132,"sys":17135,"fields":17140},{"tags":17133,"concepts":17134},[],[],{"space":17136,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17138,"publishedVersion":63,"revision":45,"locale":29},{"sys":17137},{"type":12,"linkType":13,"id":14},{"sys":17139},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17141},{"url":464,"details":17142,"fileName":470,"contentType":471},{"size":466,"image":17143},{"width":468,"height":469},{"sys":17145,"fields":17148},{"id":17146,"createdAt":17147},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":17149,"slug":17150,"articleIntro":17149,"category":17151},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[17152],{"metadata":17153,"sys":17156,"fields":17163},{"tags":17154,"concepts":17155},[],[],{"space":17157,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17159,"publishedVersion":23,"revision":63,"contentType":17161,"locale":29},{"sys":17158},{"type":12,"linkType":13,"id":14},{"sys":17160},{"id":21,"type":12,"linkType":22},{"sys":17162},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17164,"metaTitle":430,"metaDescription":431,"mainTitle":17165,"subtitle":449,"heroImage":17180,"ctaButton":472,"ctaLink":473},[429],{"data":17166,"content":17167,"nodeType":405},{},[17168,17174],{"data":17169,"content":17170,"nodeType":442},{},[17171],{"data":17172,"marks":17173,"value":441,"nodeType":84},{},[],{"data":17175,"content":17176,"nodeType":103},{},[17177],{"data":17178,"marks":17179,"value":202,"nodeType":84},{},[],{"metadata":17181,"sys":17184,"fields":17189},{"tags":17182,"concepts":17183},[],[],{"space":17185,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17187,"publishedVersion":63,"revision":45,"locale":29},{"sys":17186},{"type":12,"linkType":13,"id":14},{"sys":17188},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17190},{"url":464,"details":17191,"fileName":470,"contentType":471},{"size":466,"image":17192},{"width":468,"height":469},{"sys":17194,"fields":17197},{"id":17195,"createdAt":17196},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":17198,"slug":17199,"articleIntro":-1,"category":17200},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[17201],{"metadata":17202,"sys":17205,"fields":17212},{"tags":17203,"concepts":17204},[],[],{"space":17206,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17208,"publishedVersion":23,"revision":63,"contentType":17210,"locale":29},{"sys":17207},{"type":12,"linkType":13,"id":14},{"sys":17209},{"id":21,"type":12,"linkType":22},{"sys":17211},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17213,"metaTitle":430,"metaDescription":431,"mainTitle":17214,"subtitle":449,"heroImage":17229,"ctaButton":472,"ctaLink":473},[429],{"data":17215,"content":17216,"nodeType":405},{},[17217,17223],{"data":17218,"content":17219,"nodeType":442},{},[17220],{"data":17221,"marks":17222,"value":441,"nodeType":84},{},[],{"data":17224,"content":17225,"nodeType":103},{},[17226],{"data":17227,"marks":17228,"value":202,"nodeType":84},{},[],{"metadata":17230,"sys":17233,"fields":17238},{"tags":17231,"concepts":17232},[],[],{"space":17234,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17236,"publishedVersion":63,"revision":45,"locale":29},{"sys":17235},{"type":12,"linkType":13,"id":14},{"sys":17237},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17239},{"url":464,"details":17240,"fileName":470,"contentType":471},{"size":466,"image":17241},{"width":468,"height":469},{"sys":17243,"fields":17246},{"id":17244,"createdAt":17245},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":17247,"slug":17248,"articleIntro":17247,"category":17249},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[17250],{"metadata":17251,"sys":17254,"fields":17261},{"tags":17252,"concepts":17253},[],[],{"space":17255,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17257,"publishedVersion":23,"revision":63,"contentType":17259,"locale":29},{"sys":17256},{"type":12,"linkType":13,"id":14},{"sys":17258},{"id":21,"type":12,"linkType":22},{"sys":17260},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17262,"metaTitle":430,"metaDescription":431,"mainTitle":17263,"subtitle":449,"heroImage":17278,"ctaButton":472,"ctaLink":473},[429],{"data":17264,"content":17265,"nodeType":405},{},[17266,17272],{"data":17267,"content":17268,"nodeType":442},{},[17269],{"data":17270,"marks":17271,"value":441,"nodeType":84},{},[],{"data":17273,"content":17274,"nodeType":103},{},[17275],{"data":17276,"marks":17277,"value":202,"nodeType":84},{},[],{"metadata":17279,"sys":17282,"fields":17287},{"tags":17280,"concepts":17281},[],[],{"space":17283,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17285,"publishedVersion":63,"revision":45,"locale":29},{"sys":17284},{"type":12,"linkType":13,"id":14},{"sys":17286},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17288},{"url":464,"details":17289,"fileName":470,"contentType":471},{"size":466,"image":17290},{"width":468,"height":469},{"sys":17292,"fields":17295},{"id":17293,"createdAt":17294},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":17296,"slug":17297,"articleIntro":17296,"category":17298},"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",[17299],{"metadata":17300,"sys":17303,"fields":17310},{"tags":17301,"concepts":17302},[],[],{"space":17304,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17306,"publishedVersion":23,"revision":63,"contentType":17308,"locale":29},{"sys":17305},{"type":12,"linkType":13,"id":14},{"sys":17307},{"id":21,"type":12,"linkType":22},{"sys":17309},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17311,"metaTitle":430,"metaDescription":431,"mainTitle":17312,"subtitle":449,"heroImage":17327,"ctaButton":472,"ctaLink":473},[429],{"data":17313,"content":17314,"nodeType":405},{},[17315,17321],{"data":17316,"content":17317,"nodeType":442},{},[17318],{"data":17319,"marks":17320,"value":441,"nodeType":84},{},[],{"data":17322,"content":17323,"nodeType":103},{},[17324],{"data":17325,"marks":17326,"value":202,"nodeType":84},{},[],{"metadata":17328,"sys":17331,"fields":17336},{"tags":17329,"concepts":17330},[],[],{"space":17332,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17334,"publishedVersion":63,"revision":45,"locale":29},{"sys":17333},{"type":12,"linkType":13,"id":14},{"sys":17335},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17337},{"url":464,"details":17338,"fileName":470,"contentType":471},{"size":466,"image":17339},{"width":468,"height":469},{"sys":17341,"fields":17344},{"id":17342,"createdAt":17343},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":17345,"slug":17346,"articleIntro":17345,"category":17347},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[17348],{"metadata":17349,"sys":17352,"fields":17359},{"tags":17350,"concepts":17351},[],[],{"space":17353,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17355,"publishedVersion":23,"revision":63,"contentType":17357,"locale":29},{"sys":17354},{"type":12,"linkType":13,"id":14},{"sys":17356},{"id":21,"type":12,"linkType":22},{"sys":17358},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17360,"metaTitle":430,"metaDescription":431,"mainTitle":17361,"subtitle":449,"heroImage":17376,"ctaButton":472,"ctaLink":473},[429],{"data":17362,"content":17363,"nodeType":405},{},[17364,17370],{"data":17365,"content":17366,"nodeType":442},{},[17367],{"data":17368,"marks":17369,"value":441,"nodeType":84},{},[],{"data":17371,"content":17372,"nodeType":103},{},[17373],{"data":17374,"marks":17375,"value":202,"nodeType":84},{},[],{"metadata":17377,"sys":17380,"fields":17385},{"tags":17378,"concepts":17379},[],[],{"space":17381,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17383,"publishedVersion":63,"revision":45,"locale":29},{"sys":17382},{"type":12,"linkType":13,"id":14},{"sys":17384},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17386},{"url":464,"details":17387,"fileName":470,"contentType":471},{"size":466,"image":17388},{"width":468,"height":469},{"sys":17390,"fields":17393},{"id":17391,"createdAt":17392},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":17394,"slug":17395,"articleIntro":-1,"category":17396},"Compte 6226 - Honoraires","compte-6226-honoraires",[17397],{"metadata":17398,"sys":17401,"fields":17408},{"tags":17399,"concepts":17400},[],[],{"space":17402,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17404,"publishedVersion":23,"revision":63,"contentType":17406,"locale":29},{"sys":17403},{"type":12,"linkType":13,"id":14},{"sys":17405},{"id":21,"type":12,"linkType":22},{"sys":17407},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17409,"metaTitle":430,"metaDescription":431,"mainTitle":17410,"subtitle":449,"heroImage":17425,"ctaButton":472,"ctaLink":473},[429],{"data":17411,"content":17412,"nodeType":405},{},[17413,17419],{"data":17414,"content":17415,"nodeType":442},{},[17416],{"data":17417,"marks":17418,"value":441,"nodeType":84},{},[],{"data":17420,"content":17421,"nodeType":103},{},[17422],{"data":17423,"marks":17424,"value":202,"nodeType":84},{},[],{"metadata":17426,"sys":17429,"fields":17434},{"tags":17427,"concepts":17428},[],[],{"space":17430,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17432,"publishedVersion":63,"revision":45,"locale":29},{"sys":17431},{"type":12,"linkType":13,"id":14},{"sys":17433},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17435},{"url":464,"details":17436,"fileName":470,"contentType":471},{"size":466,"image":17437},{"width":468,"height":469},{"sys":17439,"fields":17442},{"id":17440,"createdAt":17441},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":17443,"slug":17444,"articleIntro":17443,"category":17445},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[17446],{"metadata":17447,"sys":17450,"fields":17457},{"tags":17448,"concepts":17449},[],[],{"space":17451,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17453,"publishedVersion":23,"revision":63,"contentType":17455,"locale":29},{"sys":17452},{"type":12,"linkType":13,"id":14},{"sys":17454},{"id":21,"type":12,"linkType":22},{"sys":17456},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17458,"metaTitle":430,"metaDescription":431,"mainTitle":17459,"subtitle":449,"heroImage":17474,"ctaButton":472,"ctaLink":473},[429],{"data":17460,"content":17461,"nodeType":405},{},[17462,17468],{"data":17463,"content":17464,"nodeType":442},{},[17465],{"data":17466,"marks":17467,"value":441,"nodeType":84},{},[],{"data":17469,"content":17470,"nodeType":103},{},[17471],{"data":17472,"marks":17473,"value":202,"nodeType":84},{},[],{"metadata":17475,"sys":17478,"fields":17483},{"tags":17476,"concepts":17477},[],[],{"space":17479,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17481,"publishedVersion":63,"revision":45,"locale":29},{"sys":17480},{"type":12,"linkType":13,"id":14},{"sys":17482},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17484},{"url":464,"details":17485,"fileName":470,"contentType":471},{"size":466,"image":17486},{"width":468,"height":469},{"sys":17488,"fields":17491},{"id":17489,"createdAt":17490},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":17492,"slug":17493,"articleIntro":17492,"category":17494},"618 - Divers","compte-618-divers",[17495],{"metadata":17496,"sys":17499,"fields":17506},{"tags":17497,"concepts":17498},[],[],{"space":17500,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17502,"publishedVersion":23,"revision":63,"contentType":17504,"locale":29},{"sys":17501},{"type":12,"linkType":13,"id":14},{"sys":17503},{"id":21,"type":12,"linkType":22},{"sys":17505},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17507,"metaTitle":430,"metaDescription":431,"mainTitle":17508,"subtitle":449,"heroImage":17523,"ctaButton":472,"ctaLink":473},[429],{"data":17509,"content":17510,"nodeType":405},{},[17511,17517],{"data":17512,"content":17513,"nodeType":442},{},[17514],{"data":17515,"marks":17516,"value":441,"nodeType":84},{},[],{"data":17518,"content":17519,"nodeType":103},{},[17520],{"data":17521,"marks":17522,"value":202,"nodeType":84},{},[],{"metadata":17524,"sys":17527,"fields":17532},{"tags":17525,"concepts":17526},[],[],{"space":17528,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17530,"publishedVersion":63,"revision":45,"locale":29},{"sys":17529},{"type":12,"linkType":13,"id":14},{"sys":17531},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17533},{"url":464,"details":17534,"fileName":470,"contentType":471},{"size":466,"image":17535},{"width":468,"height":469},{"sys":17537,"fields":17540},{"id":17538,"createdAt":17539},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":17541,"slug":17542,"articleIntro":17541,"category":17543},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[17544],{"metadata":17545,"sys":17548,"fields":17555},{"tags":17546,"concepts":17547},[],[],{"space":17549,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17551,"publishedVersion":23,"revision":63,"contentType":17553,"locale":29},{"sys":17550},{"type":12,"linkType":13,"id":14},{"sys":17552},{"id":21,"type":12,"linkType":22},{"sys":17554},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17556,"metaTitle":430,"metaDescription":431,"mainTitle":17557,"subtitle":449,"heroImage":17572,"ctaButton":472,"ctaLink":473},[429],{"data":17558,"content":17559,"nodeType":405},{},[17560,17566],{"data":17561,"content":17562,"nodeType":442},{},[17563],{"data":17564,"marks":17565,"value":441,"nodeType":84},{},[],{"data":17567,"content":17568,"nodeType":103},{},[17569],{"data":17570,"marks":17571,"value":202,"nodeType":84},{},[],{"metadata":17573,"sys":17576,"fields":17581},{"tags":17574,"concepts":17575},[],[],{"space":17577,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17579,"publishedVersion":63,"revision":45,"locale":29},{"sys":17578},{"type":12,"linkType":13,"id":14},{"sys":17580},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17582},{"url":464,"details":17583,"fileName":470,"contentType":471},{"size":466,"image":17584},{"width":468,"height":469},{"sys":17586,"fields":17589},{"id":17587,"createdAt":17588},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":17590,"slug":17591,"articleIntro":17590,"category":17592},"Compte 106 - Réserves","compte-106-reserves",[17593],{"metadata":17594,"sys":17597,"fields":17604},{"tags":17595,"concepts":17596},[],[],{"space":17598,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17600,"publishedVersion":23,"revision":63,"contentType":17602,"locale":29},{"sys":17599},{"type":12,"linkType":13,"id":14},{"sys":17601},{"id":21,"type":12,"linkType":22},{"sys":17603},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17605,"metaTitle":430,"metaDescription":431,"mainTitle":17606,"subtitle":449,"heroImage":17621,"ctaButton":472,"ctaLink":473},[429],{"data":17607,"content":17608,"nodeType":405},{},[17609,17615],{"data":17610,"content":17611,"nodeType":442},{},[17612],{"data":17613,"marks":17614,"value":441,"nodeType":84},{},[],{"data":17616,"content":17617,"nodeType":103},{},[17618],{"data":17619,"marks":17620,"value":202,"nodeType":84},{},[],{"metadata":17622,"sys":17625,"fields":17630},{"tags":17623,"concepts":17624},[],[],{"space":17626,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17628,"publishedVersion":63,"revision":45,"locale":29},{"sys":17627},{"type":12,"linkType":13,"id":14},{"sys":17629},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17631},{"url":464,"details":17632,"fileName":470,"contentType":471},{"size":466,"image":17633},{"width":468,"height":469},{"sys":17635,"fields":17638},{"id":17636,"createdAt":17637},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":17639,"slug":17640,"articleIntro":17639,"category":17641},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[17642],{"metadata":17643,"sys":17646,"fields":17653},{"tags":17644,"concepts":17645},[],[],{"space":17647,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17649,"publishedVersion":23,"revision":63,"contentType":17651,"locale":29},{"sys":17648},{"type":12,"linkType":13,"id":14},{"sys":17650},{"id":21,"type":12,"linkType":22},{"sys":17652},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17654,"metaTitle":430,"metaDescription":431,"mainTitle":17655,"subtitle":449,"heroImage":17670,"ctaButton":472,"ctaLink":473},[429],{"data":17656,"content":17657,"nodeType":405},{},[17658,17664],{"data":17659,"content":17660,"nodeType":442},{},[17661],{"data":17662,"marks":17663,"value":441,"nodeType":84},{},[],{"data":17665,"content":17666,"nodeType":103},{},[17667],{"data":17668,"marks":17669,"value":202,"nodeType":84},{},[],{"metadata":17671,"sys":17674,"fields":17679},{"tags":17672,"concepts":17673},[],[],{"space":17675,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17677,"publishedVersion":63,"revision":45,"locale":29},{"sys":17676},{"type":12,"linkType":13,"id":14},{"sys":17678},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17680},{"url":464,"details":17681,"fileName":470,"contentType":471},{"size":466,"image":17682},{"width":468,"height":469},{"sys":17684,"fields":17687},{"id":17685,"createdAt":17686},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":17688,"slug":17689,"articleIntro":17688,"category":17690},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[17691],{"metadata":17692,"sys":17695,"fields":17702},{"tags":17693,"concepts":17694},[],[],{"space":17696,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17698,"publishedVersion":23,"revision":63,"contentType":17700,"locale":29},{"sys":17697},{"type":12,"linkType":13,"id":14},{"sys":17699},{"id":21,"type":12,"linkType":22},{"sys":17701},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17703,"metaTitle":430,"metaDescription":431,"mainTitle":17704,"subtitle":449,"heroImage":17719,"ctaButton":472,"ctaLink":473},[429],{"data":17705,"content":17706,"nodeType":405},{},[17707,17713],{"data":17708,"content":17709,"nodeType":442},{},[17710],{"data":17711,"marks":17712,"value":441,"nodeType":84},{},[],{"data":17714,"content":17715,"nodeType":103},{},[17716],{"data":17717,"marks":17718,"value":202,"nodeType":84},{},[],{"metadata":17720,"sys":17723,"fields":17728},{"tags":17721,"concepts":17722},[],[],{"space":17724,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17726,"publishedVersion":63,"revision":45,"locale":29},{"sys":17725},{"type":12,"linkType":13,"id":14},{"sys":17727},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17729},{"url":464,"details":17730,"fileName":470,"contentType":471},{"size":466,"image":17731},{"width":468,"height":469},{"sys":17733,"fields":17736},{"id":17734,"createdAt":17735},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":17737,"slug":17738,"articleIntro":17737,"category":17739},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[17740],{"metadata":17741,"sys":17744,"fields":17751},{"tags":17742,"concepts":17743},[],[],{"space":17745,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17747,"publishedVersion":23,"revision":63,"contentType":17749,"locale":29},{"sys":17746},{"type":12,"linkType":13,"id":14},{"sys":17748},{"id":21,"type":12,"linkType":22},{"sys":17750},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17752,"metaTitle":430,"metaDescription":431,"mainTitle":17753,"subtitle":449,"heroImage":17768,"ctaButton":472,"ctaLink":473},[429],{"data":17754,"content":17755,"nodeType":405},{},[17756,17762],{"data":17757,"content":17758,"nodeType":442},{},[17759],{"data":17760,"marks":17761,"value":441,"nodeType":84},{},[],{"data":17763,"content":17764,"nodeType":103},{},[17765],{"data":17766,"marks":17767,"value":202,"nodeType":84},{},[],{"metadata":17769,"sys":17772,"fields":17777},{"tags":17770,"concepts":17771},[],[],{"space":17773,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17775,"publishedVersion":63,"revision":45,"locale":29},{"sys":17774},{"type":12,"linkType":13,"id":14},{"sys":17776},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17778},{"url":464,"details":17779,"fileName":470,"contentType":471},{"size":466,"image":17780},{"width":468,"height":469},{"sys":17782,"fields":17785},{"id":17783,"createdAt":17784},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":17786,"slug":17787,"articleIntro":17786,"category":17788},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[17789],{"metadata":17790,"sys":17793,"fields":17800},{"tags":17791,"concepts":17792},[],[],{"space":17794,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17796,"publishedVersion":23,"revision":63,"contentType":17798,"locale":29},{"sys":17795},{"type":12,"linkType":13,"id":14},{"sys":17797},{"id":21,"type":12,"linkType":22},{"sys":17799},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17801,"metaTitle":430,"metaDescription":431,"mainTitle":17802,"subtitle":449,"heroImage":17817,"ctaButton":472,"ctaLink":473},[429],{"data":17803,"content":17804,"nodeType":405},{},[17805,17811],{"data":17806,"content":17807,"nodeType":442},{},[17808],{"data":17809,"marks":17810,"value":441,"nodeType":84},{},[],{"data":17812,"content":17813,"nodeType":103},{},[17814],{"data":17815,"marks":17816,"value":202,"nodeType":84},{},[],{"metadata":17818,"sys":17821,"fields":17826},{"tags":17819,"concepts":17820},[],[],{"space":17822,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17824,"publishedVersion":63,"revision":45,"locale":29},{"sys":17823},{"type":12,"linkType":13,"id":14},{"sys":17825},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17827},{"url":464,"details":17828,"fileName":470,"contentType":471},{"size":466,"image":17829},{"width":468,"height":469},{"sys":17831,"fields":17834},{"id":17832,"createdAt":17833},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":17835,"slug":17836,"articleIntro":17835,"category":17837},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[17838],{"metadata":17839,"sys":17842,"fields":17849},{"tags":17840,"concepts":17841},[],[],{"space":17843,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17845,"publishedVersion":23,"revision":63,"contentType":17847,"locale":29},{"sys":17844},{"type":12,"linkType":13,"id":14},{"sys":17846},{"id":21,"type":12,"linkType":22},{"sys":17848},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17850,"metaTitle":430,"metaDescription":431,"mainTitle":17851,"subtitle":449,"heroImage":17866,"ctaButton":472,"ctaLink":473},[429],{"data":17852,"content":17853,"nodeType":405},{},[17854,17860],{"data":17855,"content":17856,"nodeType":442},{},[17857],{"data":17858,"marks":17859,"value":441,"nodeType":84},{},[],{"data":17861,"content":17862,"nodeType":103},{},[17863],{"data":17864,"marks":17865,"value":202,"nodeType":84},{},[],{"metadata":17867,"sys":17870,"fields":17875},{"tags":17868,"concepts":17869},[],[],{"space":17871,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17873,"publishedVersion":63,"revision":45,"locale":29},{"sys":17872},{"type":12,"linkType":13,"id":14},{"sys":17874},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17876},{"url":464,"details":17877,"fileName":470,"contentType":471},{"size":466,"image":17878},{"width":468,"height":469},{"sys":17880,"fields":17883},{"id":17881,"createdAt":17882},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":17884,"slug":17885,"articleIntro":17884,"category":17886},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[17887],{"metadata":17888,"sys":17891,"fields":17898},{"tags":17889,"concepts":17890},[],[],{"space":17892,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17894,"publishedVersion":23,"revision":63,"contentType":17896,"locale":29},{"sys":17893},{"type":12,"linkType":13,"id":14},{"sys":17895},{"id":21,"type":12,"linkType":22},{"sys":17897},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17899,"metaTitle":430,"metaDescription":431,"mainTitle":17900,"subtitle":449,"heroImage":17915,"ctaButton":472,"ctaLink":473},[429],{"data":17901,"content":17902,"nodeType":405},{},[17903,17909],{"data":17904,"content":17905,"nodeType":442},{},[17906],{"data":17907,"marks":17908,"value":441,"nodeType":84},{},[],{"data":17910,"content":17911,"nodeType":103},{},[17912],{"data":17913,"marks":17914,"value":202,"nodeType":84},{},[],{"metadata":17916,"sys":17919,"fields":17924},{"tags":17917,"concepts":17918},[],[],{"space":17920,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17922,"publishedVersion":63,"revision":45,"locale":29},{"sys":17921},{"type":12,"linkType":13,"id":14},{"sys":17923},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17925},{"url":464,"details":17926,"fileName":470,"contentType":471},{"size":466,"image":17927},{"width":468,"height":469},{"sys":17929,"fields":17932},{"id":17930,"createdAt":17931},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":17933,"slug":17934,"articleIntro":17933,"category":17935},"6021 - Matières consommables","compte-6021-matieres-consommables",[17936],{"metadata":17937,"sys":17940,"fields":17947},{"tags":17938,"concepts":17939},[],[],{"space":17941,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17943,"publishedVersion":23,"revision":63,"contentType":17945,"locale":29},{"sys":17942},{"type":12,"linkType":13,"id":14},{"sys":17944},{"id":21,"type":12,"linkType":22},{"sys":17946},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17948,"metaTitle":430,"metaDescription":431,"mainTitle":17949,"subtitle":449,"heroImage":17964,"ctaButton":472,"ctaLink":473},[429],{"data":17950,"content":17951,"nodeType":405},{},[17952,17958],{"data":17953,"content":17954,"nodeType":442},{},[17955],{"data":17956,"marks":17957,"value":441,"nodeType":84},{},[],{"data":17959,"content":17960,"nodeType":103},{},[17961],{"data":17962,"marks":17963,"value":202,"nodeType":84},{},[],{"metadata":17965,"sys":17968,"fields":17973},{"tags":17966,"concepts":17967},[],[],{"space":17969,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":17971,"publishedVersion":63,"revision":45,"locale":29},{"sys":17970},{"type":12,"linkType":13,"id":14},{"sys":17972},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":17974},{"url":464,"details":17975,"fileName":470,"contentType":471},{"size":466,"image":17976},{"width":468,"height":469},{"sys":17978,"fields":17981},{"id":17979,"createdAt":17980},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":17982,"slug":17983,"articleIntro":-1,"category":17984},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[17985],{"metadata":17986,"sys":17989,"fields":17996},{"tags":17987,"concepts":17988},[],[],{"space":17990,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":17992,"publishedVersion":23,"revision":63,"contentType":17994,"locale":29},{"sys":17991},{"type":12,"linkType":13,"id":14},{"sys":17993},{"id":21,"type":12,"linkType":22},{"sys":17995},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":17997,"metaTitle":430,"metaDescription":431,"mainTitle":17998,"subtitle":449,"heroImage":18013,"ctaButton":472,"ctaLink":473},[429],{"data":17999,"content":18000,"nodeType":405},{},[18001,18007],{"data":18002,"content":18003,"nodeType":442},{},[18004],{"data":18005,"marks":18006,"value":441,"nodeType":84},{},[],{"data":18008,"content":18009,"nodeType":103},{},[18010],{"data":18011,"marks":18012,"value":202,"nodeType":84},{},[],{"metadata":18014,"sys":18017,"fields":18022},{"tags":18015,"concepts":18016},[],[],{"space":18018,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18020,"publishedVersion":63,"revision":45,"locale":29},{"sys":18019},{"type":12,"linkType":13,"id":14},{"sys":18021},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18023},{"url":464,"details":18024,"fileName":470,"contentType":471},{"size":466,"image":18025},{"width":468,"height":469},{"sys":18027,"fields":18030},{"id":18028,"createdAt":18029},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":18031,"slug":18032,"articleIntro":-1,"category":18033},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[18034],{"metadata":18035,"sys":18038,"fields":18045},{"tags":18036,"concepts":18037},[],[],{"space":18039,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18041,"publishedVersion":23,"revision":63,"contentType":18043,"locale":29},{"sys":18040},{"type":12,"linkType":13,"id":14},{"sys":18042},{"id":21,"type":12,"linkType":22},{"sys":18044},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18046,"metaTitle":430,"metaDescription":431,"mainTitle":18047,"subtitle":449,"heroImage":18062,"ctaButton":472,"ctaLink":473},[429],{"data":18048,"content":18049,"nodeType":405},{},[18050,18056],{"data":18051,"content":18052,"nodeType":442},{},[18053],{"data":18054,"marks":18055,"value":441,"nodeType":84},{},[],{"data":18057,"content":18058,"nodeType":103},{},[18059],{"data":18060,"marks":18061,"value":202,"nodeType":84},{},[],{"metadata":18063,"sys":18066,"fields":18071},{"tags":18064,"concepts":18065},[],[],{"space":18067,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18069,"publishedVersion":63,"revision":45,"locale":29},{"sys":18068},{"type":12,"linkType":13,"id":14},{"sys":18070},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18072},{"url":464,"details":18073,"fileName":470,"contentType":471},{"size":466,"image":18074},{"width":468,"height":469},{"sys":18076,"fields":18079},{"id":18077,"createdAt":18078},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":18080,"slug":18081,"articleIntro":18080,"category":18082},"72 - Production immobilisée","compte-72-production-immobilisee",[18083],{"metadata":18084,"sys":18087,"fields":18094},{"tags":18085,"concepts":18086},[],[],{"space":18088,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18090,"publishedVersion":23,"revision":63,"contentType":18092,"locale":29},{"sys":18089},{"type":12,"linkType":13,"id":14},{"sys":18091},{"id":21,"type":12,"linkType":22},{"sys":18093},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18095,"metaTitle":430,"metaDescription":431,"mainTitle":18096,"subtitle":449,"heroImage":18111,"ctaButton":472,"ctaLink":473},[429],{"data":18097,"content":18098,"nodeType":405},{},[18099,18105],{"data":18100,"content":18101,"nodeType":442},{},[18102],{"data":18103,"marks":18104,"value":441,"nodeType":84},{},[],{"data":18106,"content":18107,"nodeType":103},{},[18108],{"data":18109,"marks":18110,"value":202,"nodeType":84},{},[],{"metadata":18112,"sys":18115,"fields":18120},{"tags":18113,"concepts":18114},[],[],{"space":18116,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18118,"publishedVersion":63,"revision":45,"locale":29},{"sys":18117},{"type":12,"linkType":13,"id":14},{"sys":18119},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18121},{"url":464,"details":18122,"fileName":470,"contentType":471},{"size":466,"image":18123},{"width":468,"height":469},{"sys":18125,"fields":18128},{"id":18126,"createdAt":18127},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":18129,"slug":18130,"articleIntro":-1,"category":18131},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[18132],{"metadata":18133,"sys":18136,"fields":18143},{"tags":18134,"concepts":18135},[],[],{"space":18137,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18139,"publishedVersion":23,"revision":63,"contentType":18141,"locale":29},{"sys":18138},{"type":12,"linkType":13,"id":14},{"sys":18140},{"id":21,"type":12,"linkType":22},{"sys":18142},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18144,"metaTitle":430,"metaDescription":431,"mainTitle":18145,"subtitle":449,"heroImage":18160,"ctaButton":472,"ctaLink":473},[429],{"data":18146,"content":18147,"nodeType":405},{},[18148,18154],{"data":18149,"content":18150,"nodeType":442},{},[18151],{"data":18152,"marks":18153,"value":441,"nodeType":84},{},[],{"data":18155,"content":18156,"nodeType":103},{},[18157],{"data":18158,"marks":18159,"value":202,"nodeType":84},{},[],{"metadata":18161,"sys":18164,"fields":18169},{"tags":18162,"concepts":18163},[],[],{"space":18165,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18167,"publishedVersion":63,"revision":45,"locale":29},{"sys":18166},{"type":12,"linkType":13,"id":14},{"sys":18168},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18170},{"url":464,"details":18171,"fileName":470,"contentType":471},{"size":466,"image":18172},{"width":468,"height":469},{"sys":18174,"fields":18176},{"id":18175,"createdAt":12293},"7GH5W3gIeo0kaxv4wDjiev",{"title":18177,"slug":18178,"articleIntro":18177,"category":18179},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[18180],{"metadata":18181,"sys":18184,"fields":18191},{"tags":18182,"concepts":18183},[],[],{"space":18185,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18187,"publishedVersion":23,"revision":63,"contentType":18189,"locale":29},{"sys":18186},{"type":12,"linkType":13,"id":14},{"sys":18188},{"id":21,"type":12,"linkType":22},{"sys":18190},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18192,"metaTitle":430,"metaDescription":431,"mainTitle":18193,"subtitle":449,"heroImage":18208,"ctaButton":472,"ctaLink":473},[429],{"data":18194,"content":18195,"nodeType":405},{},[18196,18202],{"data":18197,"content":18198,"nodeType":442},{},[18199],{"data":18200,"marks":18201,"value":441,"nodeType":84},{},[],{"data":18203,"content":18204,"nodeType":103},{},[18205],{"data":18206,"marks":18207,"value":202,"nodeType":84},{},[],{"metadata":18209,"sys":18212,"fields":18217},{"tags":18210,"concepts":18211},[],[],{"space":18213,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18215,"publishedVersion":63,"revision":45,"locale":29},{"sys":18214},{"type":12,"linkType":13,"id":14},{"sys":18216},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18218},{"url":464,"details":18219,"fileName":470,"contentType":471},{"size":466,"image":18220},{"width":468,"height":469},{"sys":18222,"fields":18225},{"id":18223,"createdAt":18224},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":18226,"slug":18227,"articleIntro":-1,"category":18228},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[18229],{"metadata":18230,"sys":18233,"fields":18240},{"tags":18231,"concepts":18232},[],[],{"space":18234,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18236,"publishedVersion":23,"revision":63,"contentType":18238,"locale":29},{"sys":18235},{"type":12,"linkType":13,"id":14},{"sys":18237},{"id":21,"type":12,"linkType":22},{"sys":18239},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18241,"metaTitle":430,"metaDescription":431,"mainTitle":18242,"subtitle":449,"heroImage":18257,"ctaButton":472,"ctaLink":473},[429],{"data":18243,"content":18244,"nodeType":405},{},[18245,18251],{"data":18246,"content":18247,"nodeType":442},{},[18248],{"data":18249,"marks":18250,"value":441,"nodeType":84},{},[],{"data":18252,"content":18253,"nodeType":103},{},[18254],{"data":18255,"marks":18256,"value":202,"nodeType":84},{},[],{"metadata":18258,"sys":18261,"fields":18266},{"tags":18259,"concepts":18260},[],[],{"space":18262,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18264,"publishedVersion":63,"revision":45,"locale":29},{"sys":18263},{"type":12,"linkType":13,"id":14},{"sys":18265},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18267},{"url":464,"details":18268,"fileName":470,"contentType":471},{"size":466,"image":18269},{"width":468,"height":469},{"sys":18271,"fields":18274},{"id":18272,"createdAt":18273},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":18275,"slug":18276,"articleIntro":-1,"category":18277},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[18278],{"metadata":18279,"sys":18282,"fields":18289},{"tags":18280,"concepts":18281},[],[],{"space":18283,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18285,"publishedVersion":23,"revision":63,"contentType":18287,"locale":29},{"sys":18284},{"type":12,"linkType":13,"id":14},{"sys":18286},{"id":21,"type":12,"linkType":22},{"sys":18288},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18290,"metaTitle":430,"metaDescription":431,"mainTitle":18291,"subtitle":449,"heroImage":18306,"ctaButton":472,"ctaLink":473},[429],{"data":18292,"content":18293,"nodeType":405},{},[18294,18300],{"data":18295,"content":18296,"nodeType":442},{},[18297],{"data":18298,"marks":18299,"value":441,"nodeType":84},{},[],{"data":18301,"content":18302,"nodeType":103},{},[18303],{"data":18304,"marks":18305,"value":202,"nodeType":84},{},[],{"metadata":18307,"sys":18310,"fields":18315},{"tags":18308,"concepts":18309},[],[],{"space":18311,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18313,"publishedVersion":63,"revision":45,"locale":29},{"sys":18312},{"type":12,"linkType":13,"id":14},{"sys":18314},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18316},{"url":464,"details":18317,"fileName":470,"contentType":471},{"size":466,"image":18318},{"width":468,"height":469},{"sys":18320,"fields":18323},{"id":18321,"createdAt":18322},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":18324,"slug":18325,"articleIntro":-1,"category":18326},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[18327],{"metadata":18328,"sys":18331,"fields":18338},{"tags":18329,"concepts":18330},[],[],{"space":18332,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18334,"publishedVersion":23,"revision":63,"contentType":18336,"locale":29},{"sys":18333},{"type":12,"linkType":13,"id":14},{"sys":18335},{"id":21,"type":12,"linkType":22},{"sys":18337},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18339,"metaTitle":430,"metaDescription":431,"mainTitle":18340,"subtitle":449,"heroImage":18355,"ctaButton":472,"ctaLink":473},[429],{"data":18341,"content":18342,"nodeType":405},{},[18343,18349],{"data":18344,"content":18345,"nodeType":442},{},[18346],{"data":18347,"marks":18348,"value":441,"nodeType":84},{},[],{"data":18350,"content":18351,"nodeType":103},{},[18352],{"data":18353,"marks":18354,"value":202,"nodeType":84},{},[],{"metadata":18356,"sys":18359,"fields":18364},{"tags":18357,"concepts":18358},[],[],{"space":18360,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18362,"publishedVersion":63,"revision":45,"locale":29},{"sys":18361},{"type":12,"linkType":13,"id":14},{"sys":18363},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18365},{"url":464,"details":18366,"fileName":470,"contentType":471},{"size":466,"image":18367},{"width":468,"height":469},{"sys":18369,"fields":18372},{"id":18370,"createdAt":18371},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":18373,"slug":18374,"articleIntro":18373,"category":18375},"2961 - Titres de participation","compte-2961-titres-de-participation",[18376],{"metadata":18377,"sys":18380,"fields":18387},{"tags":18378,"concepts":18379},[],[],{"space":18381,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18383,"publishedVersion":23,"revision":63,"contentType":18385,"locale":29},{"sys":18382},{"type":12,"linkType":13,"id":14},{"sys":18384},{"id":21,"type":12,"linkType":22},{"sys":18386},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18388,"metaTitle":430,"metaDescription":431,"mainTitle":18389,"subtitle":449,"heroImage":18404,"ctaButton":472,"ctaLink":473},[429],{"data":18390,"content":18391,"nodeType":405},{},[18392,18398],{"data":18393,"content":18394,"nodeType":442},{},[18395],{"data":18396,"marks":18397,"value":441,"nodeType":84},{},[],{"data":18399,"content":18400,"nodeType":103},{},[18401],{"data":18402,"marks":18403,"value":202,"nodeType":84},{},[],{"metadata":18405,"sys":18408,"fields":18413},{"tags":18406,"concepts":18407},[],[],{"space":18409,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18411,"publishedVersion":63,"revision":45,"locale":29},{"sys":18410},{"type":12,"linkType":13,"id":14},{"sys":18412},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18414},{"url":464,"details":18415,"fileName":470,"contentType":471},{"size":466,"image":18416},{"width":468,"height":469},{"sys":18418,"fields":18421},{"id":18419,"createdAt":18420},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":18422,"slug":18423,"articleIntro":18422,"category":18424},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[18425],{"metadata":18426,"sys":18429,"fields":18436},{"tags":18427,"concepts":18428},[],[],{"space":18430,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18432,"publishedVersion":23,"revision":63,"contentType":18434,"locale":29},{"sys":18431},{"type":12,"linkType":13,"id":14},{"sys":18433},{"id":21,"type":12,"linkType":22},{"sys":18435},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18437,"metaTitle":430,"metaDescription":431,"mainTitle":18438,"subtitle":449,"heroImage":18453,"ctaButton":472,"ctaLink":473},[429],{"data":18439,"content":18440,"nodeType":405},{},[18441,18447],{"data":18442,"content":18443,"nodeType":442},{},[18444],{"data":18445,"marks":18446,"value":441,"nodeType":84},{},[],{"data":18448,"content":18449,"nodeType":103},{},[18450],{"data":18451,"marks":18452,"value":202,"nodeType":84},{},[],{"metadata":18454,"sys":18457,"fields":18462},{"tags":18455,"concepts":18456},[],[],{"space":18458,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18460,"publishedVersion":63,"revision":45,"locale":29},{"sys":18459},{"type":12,"linkType":13,"id":14},{"sys":18461},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18463},{"url":464,"details":18464,"fileName":470,"contentType":471},{"size":466,"image":18465},{"width":468,"height":469},{"sys":18467,"fields":18470},{"id":18468,"createdAt":18469},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":18471,"slug":18472,"articleIntro":18471,"category":18473},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[18474],{"metadata":18475,"sys":18478,"fields":18485},{"tags":18476,"concepts":18477},[],[],{"space":18479,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18481,"publishedVersion":23,"revision":63,"contentType":18483,"locale":29},{"sys":18480},{"type":12,"linkType":13,"id":14},{"sys":18482},{"id":21,"type":12,"linkType":22},{"sys":18484},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18486,"metaTitle":430,"metaDescription":431,"mainTitle":18487,"subtitle":449,"heroImage":18502,"ctaButton":472,"ctaLink":473},[429],{"data":18488,"content":18489,"nodeType":405},{},[18490,18496],{"data":18491,"content":18492,"nodeType":442},{},[18493],{"data":18494,"marks":18495,"value":441,"nodeType":84},{},[],{"data":18497,"content":18498,"nodeType":103},{},[18499],{"data":18500,"marks":18501,"value":202,"nodeType":84},{},[],{"metadata":18503,"sys":18506,"fields":18511},{"tags":18504,"concepts":18505},[],[],{"space":18507,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18509,"publishedVersion":63,"revision":45,"locale":29},{"sys":18508},{"type":12,"linkType":13,"id":14},{"sys":18510},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18512},{"url":464,"details":18513,"fileName":470,"contentType":471},{"size":466,"image":18514},{"width":468,"height":469},{"sys":18516,"fields":18519},{"id":18517,"createdAt":18518},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":18520,"slug":18521,"articleIntro":18520,"category":18522},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[18523],{"metadata":18524,"sys":18527,"fields":18534},{"tags":18525,"concepts":18526},[],[],{"space":18528,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18530,"publishedVersion":23,"revision":63,"contentType":18532,"locale":29},{"sys":18529},{"type":12,"linkType":13,"id":14},{"sys":18531},{"id":21,"type":12,"linkType":22},{"sys":18533},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18535,"metaTitle":430,"metaDescription":431,"mainTitle":18536,"subtitle":449,"heroImage":18551,"ctaButton":472,"ctaLink":473},[429],{"data":18537,"content":18538,"nodeType":405},{},[18539,18545],{"data":18540,"content":18541,"nodeType":442},{},[18542],{"data":18543,"marks":18544,"value":441,"nodeType":84},{},[],{"data":18546,"content":18547,"nodeType":103},{},[18548],{"data":18549,"marks":18550,"value":202,"nodeType":84},{},[],{"metadata":18552,"sys":18555,"fields":18560},{"tags":18553,"concepts":18554},[],[],{"space":18556,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18558,"publishedVersion":63,"revision":45,"locale":29},{"sys":18557},{"type":12,"linkType":13,"id":14},{"sys":18559},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18561},{"url":464,"details":18562,"fileName":470,"contentType":471},{"size":466,"image":18563},{"width":468,"height":469},{"sys":18565,"fields":18568},{"id":18566,"createdAt":18567},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":18569,"slug":18570,"articleIntro":18569,"category":18571},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[18572],{"metadata":18573,"sys":18576,"fields":18583},{"tags":18574,"concepts":18575},[],[],{"space":18577,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18579,"publishedVersion":23,"revision":63,"contentType":18581,"locale":29},{"sys":18578},{"type":12,"linkType":13,"id":14},{"sys":18580},{"id":21,"type":12,"linkType":22},{"sys":18582},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18584,"metaTitle":430,"metaDescription":431,"mainTitle":18585,"subtitle":449,"heroImage":18600,"ctaButton":472,"ctaLink":473},[429],{"data":18586,"content":18587,"nodeType":405},{},[18588,18594],{"data":18589,"content":18590,"nodeType":442},{},[18591],{"data":18592,"marks":18593,"value":441,"nodeType":84},{},[],{"data":18595,"content":18596,"nodeType":103},{},[18597],{"data":18598,"marks":18599,"value":202,"nodeType":84},{},[],{"metadata":18601,"sys":18604,"fields":18609},{"tags":18602,"concepts":18603},[],[],{"space":18605,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18607,"publishedVersion":63,"revision":45,"locale":29},{"sys":18606},{"type":12,"linkType":13,"id":14},{"sys":18608},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18610},{"url":464,"details":18611,"fileName":470,"contentType":471},{"size":466,"image":18612},{"width":468,"height":469},{"sys":18614,"fields":18617},{"id":18615,"createdAt":18616},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":18618,"slug":18619,"articleIntro":18618,"category":18620},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[18621],{"metadata":18622,"sys":18625,"fields":18632},{"tags":18623,"concepts":18624},[],[],{"space":18626,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18628,"publishedVersion":23,"revision":63,"contentType":18630,"locale":29},{"sys":18627},{"type":12,"linkType":13,"id":14},{"sys":18629},{"id":21,"type":12,"linkType":22},{"sys":18631},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18633,"metaTitle":430,"metaDescription":431,"mainTitle":18634,"subtitle":449,"heroImage":18649,"ctaButton":472,"ctaLink":473},[429],{"data":18635,"content":18636,"nodeType":405},{},[18637,18643],{"data":18638,"content":18639,"nodeType":442},{},[18640],{"data":18641,"marks":18642,"value":441,"nodeType":84},{},[],{"data":18644,"content":18645,"nodeType":103},{},[18646],{"data":18647,"marks":18648,"value":202,"nodeType":84},{},[],{"metadata":18650,"sys":18653,"fields":18658},{"tags":18651,"concepts":18652},[],[],{"space":18654,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18656,"publishedVersion":63,"revision":45,"locale":29},{"sys":18655},{"type":12,"linkType":13,"id":14},{"sys":18657},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18659},{"url":464,"details":18660,"fileName":470,"contentType":471},{"size":466,"image":18661},{"width":468,"height":469},{"sys":18663,"fields":18666},{"id":18664,"createdAt":18665},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":18667,"slug":18668,"articleIntro":18667,"category":18669},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[18670],{"metadata":18671,"sys":18674,"fields":18681},{"tags":18672,"concepts":18673},[],[],{"space":18675,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18677,"publishedVersion":23,"revision":63,"contentType":18679,"locale":29},{"sys":18676},{"type":12,"linkType":13,"id":14},{"sys":18678},{"id":21,"type":12,"linkType":22},{"sys":18680},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18682,"metaTitle":430,"metaDescription":431,"mainTitle":18683,"subtitle":449,"heroImage":18698,"ctaButton":472,"ctaLink":473},[429],{"data":18684,"content":18685,"nodeType":405},{},[18686,18692],{"data":18687,"content":18688,"nodeType":442},{},[18689],{"data":18690,"marks":18691,"value":441,"nodeType":84},{},[],{"data":18693,"content":18694,"nodeType":103},{},[18695],{"data":18696,"marks":18697,"value":202,"nodeType":84},{},[],{"metadata":18699,"sys":18702,"fields":18707},{"tags":18700,"concepts":18701},[],[],{"space":18703,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18705,"publishedVersion":63,"revision":45,"locale":29},{"sys":18704},{"type":12,"linkType":13,"id":14},{"sys":18706},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18708},{"url":464,"details":18709,"fileName":470,"contentType":471},{"size":466,"image":18710},{"width":468,"height":469},{"sys":18712,"fields":18715},{"id":18713,"createdAt":18714},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":18716,"slug":18717,"articleIntro":18716,"category":18718},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[18719],{"metadata":18720,"sys":18723,"fields":18730},{"tags":18721,"concepts":18722},[],[],{"space":18724,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18726,"publishedVersion":23,"revision":63,"contentType":18728,"locale":29},{"sys":18725},{"type":12,"linkType":13,"id":14},{"sys":18727},{"id":21,"type":12,"linkType":22},{"sys":18729},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18731,"metaTitle":430,"metaDescription":431,"mainTitle":18732,"subtitle":449,"heroImage":18747,"ctaButton":472,"ctaLink":473},[429],{"data":18733,"content":18734,"nodeType":405},{},[18735,18741],{"data":18736,"content":18737,"nodeType":442},{},[18738],{"data":18739,"marks":18740,"value":441,"nodeType":84},{},[],{"data":18742,"content":18743,"nodeType":103},{},[18744],{"data":18745,"marks":18746,"value":202,"nodeType":84},{},[],{"metadata":18748,"sys":18751,"fields":18756},{"tags":18749,"concepts":18750},[],[],{"space":18752,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18754,"publishedVersion":63,"revision":45,"locale":29},{"sys":18753},{"type":12,"linkType":13,"id":14},{"sys":18755},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18757},{"url":464,"details":18758,"fileName":470,"contentType":471},{"size":466,"image":18759},{"width":468,"height":469},{"sys":18761,"fields":18764},{"id":18762,"createdAt":18763},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":18765,"slug":18766,"articleIntro":18767,"category":18768},"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. ",[18769],{"metadata":18770,"sys":18773,"fields":18780},{"tags":18771,"concepts":18772},[],[],{"space":18774,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18776,"publishedVersion":23,"revision":63,"contentType":18778,"locale":29},{"sys":18775},{"type":12,"linkType":13,"id":14},{"sys":18777},{"id":21,"type":12,"linkType":22},{"sys":18779},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18781,"metaTitle":430,"metaDescription":431,"mainTitle":18782,"subtitle":449,"heroImage":18797,"ctaButton":472,"ctaLink":473},[429],{"data":18783,"content":18784,"nodeType":405},{},[18785,18791],{"data":18786,"content":18787,"nodeType":442},{},[18788],{"data":18789,"marks":18790,"value":441,"nodeType":84},{},[],{"data":18792,"content":18793,"nodeType":103},{},[18794],{"data":18795,"marks":18796,"value":202,"nodeType":84},{},[],{"metadata":18798,"sys":18801,"fields":18806},{"tags":18799,"concepts":18800},[],[],{"space":18802,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18804,"publishedVersion":63,"revision":45,"locale":29},{"sys":18803},{"type":12,"linkType":13,"id":14},{"sys":18805},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18807},{"url":464,"details":18808,"fileName":470,"contentType":471},{"size":466,"image":18809},{"width":468,"height":469},{"sys":18811,"fields":18814},{"id":18812,"createdAt":18813},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":18815,"slug":18816,"articleIntro":-1,"category":18817},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[18818],{"metadata":18819,"sys":18822,"fields":18829},{"tags":18820,"concepts":18821},[],[],{"space":18823,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18825,"publishedVersion":23,"revision":63,"contentType":18827,"locale":29},{"sys":18824},{"type":12,"linkType":13,"id":14},{"sys":18826},{"id":21,"type":12,"linkType":22},{"sys":18828},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18830,"metaTitle":430,"metaDescription":431,"mainTitle":18831,"subtitle":449,"heroImage":18846,"ctaButton":472,"ctaLink":473},[429],{"data":18832,"content":18833,"nodeType":405},{},[18834,18840],{"data":18835,"content":18836,"nodeType":442},{},[18837],{"data":18838,"marks":18839,"value":441,"nodeType":84},{},[],{"data":18841,"content":18842,"nodeType":103},{},[18843],{"data":18844,"marks":18845,"value":202,"nodeType":84},{},[],{"metadata":18847,"sys":18850,"fields":18855},{"tags":18848,"concepts":18849},[],[],{"space":18851,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18853,"publishedVersion":63,"revision":45,"locale":29},{"sys":18852},{"type":12,"linkType":13,"id":14},{"sys":18854},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18856},{"url":464,"details":18857,"fileName":470,"contentType":471},{"size":466,"image":18858},{"width":468,"height":469},{"sys":18860,"fields":18863},{"id":18861,"createdAt":18862},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":18864,"slug":18865,"articleIntro":18864,"category":18866},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[18867],{"metadata":18868,"sys":18871,"fields":18878},{"tags":18869,"concepts":18870},[],[],{"space":18872,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18874,"publishedVersion":23,"revision":63,"contentType":18876,"locale":29},{"sys":18873},{"type":12,"linkType":13,"id":14},{"sys":18875},{"id":21,"type":12,"linkType":22},{"sys":18877},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18879,"metaTitle":430,"metaDescription":431,"mainTitle":18880,"subtitle":449,"heroImage":18895,"ctaButton":472,"ctaLink":473},[429],{"data":18881,"content":18882,"nodeType":405},{},[18883,18889],{"data":18884,"content":18885,"nodeType":442},{},[18886],{"data":18887,"marks":18888,"value":441,"nodeType":84},{},[],{"data":18890,"content":18891,"nodeType":103},{},[18892],{"data":18893,"marks":18894,"value":202,"nodeType":84},{},[],{"metadata":18896,"sys":18899,"fields":18904},{"tags":18897,"concepts":18898},[],[],{"space":18900,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18902,"publishedVersion":63,"revision":45,"locale":29},{"sys":18901},{"type":12,"linkType":13,"id":14},{"sys":18903},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18905},{"url":464,"details":18906,"fileName":470,"contentType":471},{"size":466,"image":18907},{"width":468,"height":469},{"sys":18909,"fields":18912},{"id":18910,"createdAt":18911},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":18913,"slug":18914,"articleIntro":18913,"category":18915},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[18916],{"metadata":18917,"sys":18920,"fields":18927},{"tags":18918,"concepts":18919},[],[],{"space":18921,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18923,"publishedVersion":23,"revision":63,"contentType":18925,"locale":29},{"sys":18922},{"type":12,"linkType":13,"id":14},{"sys":18924},{"id":21,"type":12,"linkType":22},{"sys":18926},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18928,"metaTitle":430,"metaDescription":431,"mainTitle":18929,"subtitle":449,"heroImage":18944,"ctaButton":472,"ctaLink":473},[429],{"data":18930,"content":18931,"nodeType":405},{},[18932,18938],{"data":18933,"content":18934,"nodeType":442},{},[18935],{"data":18936,"marks":18937,"value":441,"nodeType":84},{},[],{"data":18939,"content":18940,"nodeType":103},{},[18941],{"data":18942,"marks":18943,"value":202,"nodeType":84},{},[],{"metadata":18945,"sys":18948,"fields":18953},{"tags":18946,"concepts":18947},[],[],{"space":18949,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":18951,"publishedVersion":63,"revision":45,"locale":29},{"sys":18950},{"type":12,"linkType":13,"id":14},{"sys":18952},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":18954},{"url":464,"details":18955,"fileName":470,"contentType":471},{"size":466,"image":18956},{"width":468,"height":469},{"sys":18958,"fields":18961},{"id":18959,"createdAt":18960},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":18962,"slug":18963,"articleIntro":18962,"category":18964},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[18965],{"metadata":18966,"sys":18969,"fields":18976},{"tags":18967,"concepts":18968},[],[],{"space":18970,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":18972,"publishedVersion":23,"revision":63,"contentType":18974,"locale":29},{"sys":18971},{"type":12,"linkType":13,"id":14},{"sys":18973},{"id":21,"type":12,"linkType":22},{"sys":18975},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":18977,"metaTitle":430,"metaDescription":431,"mainTitle":18978,"subtitle":449,"heroImage":18993,"ctaButton":472,"ctaLink":473},[429],{"data":18979,"content":18980,"nodeType":405},{},[18981,18987],{"data":18982,"content":18983,"nodeType":442},{},[18984],{"data":18985,"marks":18986,"value":441,"nodeType":84},{},[],{"data":18988,"content":18989,"nodeType":103},{},[18990],{"data":18991,"marks":18992,"value":202,"nodeType":84},{},[],{"metadata":18994,"sys":18997,"fields":19002},{"tags":18995,"concepts":18996},[],[],{"space":18998,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19000,"publishedVersion":63,"revision":45,"locale":29},{"sys":18999},{"type":12,"linkType":13,"id":14},{"sys":19001},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19003},{"url":464,"details":19004,"fileName":470,"contentType":471},{"size":466,"image":19005},{"width":468,"height":469},{"sys":19007,"fields":19010},{"id":19008,"createdAt":19009},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":19011,"slug":19012,"articleIntro":19011,"category":19013},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[19014],{"metadata":19015,"sys":19018,"fields":19025},{"tags":19016,"concepts":19017},[],[],{"space":19019,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19021,"publishedVersion":23,"revision":63,"contentType":19023,"locale":29},{"sys":19020},{"type":12,"linkType":13,"id":14},{"sys":19022},{"id":21,"type":12,"linkType":22},{"sys":19024},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19026,"metaTitle":430,"metaDescription":431,"mainTitle":19027,"subtitle":449,"heroImage":19042,"ctaButton":472,"ctaLink":473},[429],{"data":19028,"content":19029,"nodeType":405},{},[19030,19036],{"data":19031,"content":19032,"nodeType":442},{},[19033],{"data":19034,"marks":19035,"value":441,"nodeType":84},{},[],{"data":19037,"content":19038,"nodeType":103},{},[19039],{"data":19040,"marks":19041,"value":202,"nodeType":84},{},[],{"metadata":19043,"sys":19046,"fields":19051},{"tags":19044,"concepts":19045},[],[],{"space":19047,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19049,"publishedVersion":63,"revision":45,"locale":29},{"sys":19048},{"type":12,"linkType":13,"id":14},{"sys":19050},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19052},{"url":464,"details":19053,"fileName":470,"contentType":471},{"size":466,"image":19054},{"width":468,"height":469},{"sys":19056,"fields":19059},{"id":19057,"createdAt":19058},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":19060,"slug":19061,"articleIntro":19060,"category":19062},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[19063],{"metadata":19064,"sys":19067,"fields":19074},{"tags":19065,"concepts":19066},[],[],{"space":19068,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19070,"publishedVersion":23,"revision":63,"contentType":19072,"locale":29},{"sys":19069},{"type":12,"linkType":13,"id":14},{"sys":19071},{"id":21,"type":12,"linkType":22},{"sys":19073},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19075,"metaTitle":430,"metaDescription":431,"mainTitle":19076,"subtitle":449,"heroImage":19091,"ctaButton":472,"ctaLink":473},[429],{"data":19077,"content":19078,"nodeType":405},{},[19079,19085],{"data":19080,"content":19081,"nodeType":442},{},[19082],{"data":19083,"marks":19084,"value":441,"nodeType":84},{},[],{"data":19086,"content":19087,"nodeType":103},{},[19088],{"data":19089,"marks":19090,"value":202,"nodeType":84},{},[],{"metadata":19092,"sys":19095,"fields":19100},{"tags":19093,"concepts":19094},[],[],{"space":19096,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19098,"publishedVersion":63,"revision":45,"locale":29},{"sys":19097},{"type":12,"linkType":13,"id":14},{"sys":19099},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19101},{"url":464,"details":19102,"fileName":470,"contentType":471},{"size":466,"image":19103},{"width":468,"height":469},{"sys":19105,"fields":19108},{"id":19106,"createdAt":19107},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":19109,"slug":19110,"articleIntro":19109,"category":19111},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[19112],{"metadata":19113,"sys":19116,"fields":19123},{"tags":19114,"concepts":19115},[],[],{"space":19117,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19119,"publishedVersion":23,"revision":63,"contentType":19121,"locale":29},{"sys":19118},{"type":12,"linkType":13,"id":14},{"sys":19120},{"id":21,"type":12,"linkType":22},{"sys":19122},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19124,"metaTitle":430,"metaDescription":431,"mainTitle":19125,"subtitle":449,"heroImage":19140,"ctaButton":472,"ctaLink":473},[429],{"data":19126,"content":19127,"nodeType":405},{},[19128,19134],{"data":19129,"content":19130,"nodeType":442},{},[19131],{"data":19132,"marks":19133,"value":441,"nodeType":84},{},[],{"data":19135,"content":19136,"nodeType":103},{},[19137],{"data":19138,"marks":19139,"value":202,"nodeType":84},{},[],{"metadata":19141,"sys":19144,"fields":19149},{"tags":19142,"concepts":19143},[],[],{"space":19145,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19147,"publishedVersion":63,"revision":45,"locale":29},{"sys":19146},{"type":12,"linkType":13,"id":14},{"sys":19148},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19150},{"url":464,"details":19151,"fileName":470,"contentType":471},{"size":466,"image":19152},{"width":468,"height":469},{"sys":19154,"fields":19157},{"id":19155,"createdAt":19156},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":19158,"slug":19159,"articleIntro":-1,"category":19160},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[19161],{"metadata":19162,"sys":19165,"fields":19172},{"tags":19163,"concepts":19164},[],[],{"space":19166,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19168,"publishedVersion":23,"revision":63,"contentType":19170,"locale":29},{"sys":19167},{"type":12,"linkType":13,"id":14},{"sys":19169},{"id":21,"type":12,"linkType":22},{"sys":19171},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19173,"metaTitle":430,"metaDescription":431,"mainTitle":19174,"subtitle":449,"heroImage":19189,"ctaButton":472,"ctaLink":473},[429],{"data":19175,"content":19176,"nodeType":405},{},[19177,19183],{"data":19178,"content":19179,"nodeType":442},{},[19180],{"data":19181,"marks":19182,"value":441,"nodeType":84},{},[],{"data":19184,"content":19185,"nodeType":103},{},[19186],{"data":19187,"marks":19188,"value":202,"nodeType":84},{},[],{"metadata":19190,"sys":19193,"fields":19198},{"tags":19191,"concepts":19192},[],[],{"space":19194,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19196,"publishedVersion":63,"revision":45,"locale":29},{"sys":19195},{"type":12,"linkType":13,"id":14},{"sys":19197},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19199},{"url":464,"details":19200,"fileName":470,"contentType":471},{"size":466,"image":19201},{"width":468,"height":469},{"sys":19203,"fields":19206},{"id":19204,"createdAt":19205},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":19207,"slug":19208,"articleIntro":19207,"category":19209},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[19210],{"metadata":19211,"sys":19214,"fields":19221},{"tags":19212,"concepts":19213},[],[],{"space":19215,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19217,"publishedVersion":23,"revision":63,"contentType":19219,"locale":29},{"sys":19216},{"type":12,"linkType":13,"id":14},{"sys":19218},{"id":21,"type":12,"linkType":22},{"sys":19220},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19222,"metaTitle":430,"metaDescription":431,"mainTitle":19223,"subtitle":449,"heroImage":19238,"ctaButton":472,"ctaLink":473},[429],{"data":19224,"content":19225,"nodeType":405},{},[19226,19232],{"data":19227,"content":19228,"nodeType":442},{},[19229],{"data":19230,"marks":19231,"value":441,"nodeType":84},{},[],{"data":19233,"content":19234,"nodeType":103},{},[19235],{"data":19236,"marks":19237,"value":202,"nodeType":84},{},[],{"metadata":19239,"sys":19242,"fields":19247},{"tags":19240,"concepts":19241},[],[],{"space":19243,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19245,"publishedVersion":63,"revision":45,"locale":29},{"sys":19244},{"type":12,"linkType":13,"id":14},{"sys":19246},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19248},{"url":464,"details":19249,"fileName":470,"contentType":471},{"size":466,"image":19250},{"width":468,"height":469},{"sys":19252,"fields":19255},{"id":19253,"createdAt":19254},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":19256,"slug":19257,"articleIntro":-1,"category":19258},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[19259],{"metadata":19260,"sys":19263,"fields":19270},{"tags":19261,"concepts":19262},[],[],{"space":19264,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19266,"publishedVersion":23,"revision":63,"contentType":19268,"locale":29},{"sys":19265},{"type":12,"linkType":13,"id":14},{"sys":19267},{"id":21,"type":12,"linkType":22},{"sys":19269},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19271,"metaTitle":430,"metaDescription":431,"mainTitle":19272,"subtitle":449,"heroImage":19287,"ctaButton":472,"ctaLink":473},[429],{"data":19273,"content":19274,"nodeType":405},{},[19275,19281],{"data":19276,"content":19277,"nodeType":442},{},[19278],{"data":19279,"marks":19280,"value":441,"nodeType":84},{},[],{"data":19282,"content":19283,"nodeType":103},{},[19284],{"data":19285,"marks":19286,"value":202,"nodeType":84},{},[],{"metadata":19288,"sys":19291,"fields":19296},{"tags":19289,"concepts":19290},[],[],{"space":19292,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19294,"publishedVersion":63,"revision":45,"locale":29},{"sys":19293},{"type":12,"linkType":13,"id":14},{"sys":19295},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19297},{"url":464,"details":19298,"fileName":470,"contentType":471},{"size":466,"image":19299},{"width":468,"height":469},{"sys":19301,"fields":19304},{"id":19302,"createdAt":19303},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":19305,"slug":19306,"articleIntro":19305,"category":19307},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[19308],{"metadata":19309,"sys":19312,"fields":19319},{"tags":19310,"concepts":19311},[],[],{"space":19313,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19315,"publishedVersion":23,"revision":63,"contentType":19317,"locale":29},{"sys":19314},{"type":12,"linkType":13,"id":14},{"sys":19316},{"id":21,"type":12,"linkType":22},{"sys":19318},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19320,"metaTitle":430,"metaDescription":431,"mainTitle":19321,"subtitle":449,"heroImage":19336,"ctaButton":472,"ctaLink":473},[429],{"data":19322,"content":19323,"nodeType":405},{},[19324,19330],{"data":19325,"content":19326,"nodeType":442},{},[19327],{"data":19328,"marks":19329,"value":441,"nodeType":84},{},[],{"data":19331,"content":19332,"nodeType":103},{},[19333],{"data":19334,"marks":19335,"value":202,"nodeType":84},{},[],{"metadata":19337,"sys":19340,"fields":19345},{"tags":19338,"concepts":19339},[],[],{"space":19341,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19343,"publishedVersion":63,"revision":45,"locale":29},{"sys":19342},{"type":12,"linkType":13,"id":14},{"sys":19344},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19346},{"url":464,"details":19347,"fileName":470,"contentType":471},{"size":466,"image":19348},{"width":468,"height":469},{"sys":19350,"fields":19353},{"id":19351,"createdAt":19352},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":19354,"slug":19355,"articleIntro":19354,"category":19356},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[19357],{"metadata":19358,"sys":19361,"fields":19368},{"tags":19359,"concepts":19360},[],[],{"space":19362,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19364,"publishedVersion":23,"revision":63,"contentType":19366,"locale":29},{"sys":19363},{"type":12,"linkType":13,"id":14},{"sys":19365},{"id":21,"type":12,"linkType":22},{"sys":19367},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19369,"metaTitle":430,"metaDescription":431,"mainTitle":19370,"subtitle":449,"heroImage":19385,"ctaButton":472,"ctaLink":473},[429],{"data":19371,"content":19372,"nodeType":405},{},[19373,19379],{"data":19374,"content":19375,"nodeType":442},{},[19376],{"data":19377,"marks":19378,"value":441,"nodeType":84},{},[],{"data":19380,"content":19381,"nodeType":103},{},[19382],{"data":19383,"marks":19384,"value":202,"nodeType":84},{},[],{"metadata":19386,"sys":19389,"fields":19394},{"tags":19387,"concepts":19388},[],[],{"space":19390,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19392,"publishedVersion":63,"revision":45,"locale":29},{"sys":19391},{"type":12,"linkType":13,"id":14},{"sys":19393},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19395},{"url":464,"details":19396,"fileName":470,"contentType":471},{"size":466,"image":19397},{"width":468,"height":469},{"sys":19399,"fields":19402},{"id":19400,"createdAt":19401},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":19403,"slug":19404,"articleIntro":19403,"category":19405},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[19406],{"metadata":19407,"sys":19410,"fields":19417},{"tags":19408,"concepts":19409},[],[],{"space":19411,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19413,"publishedVersion":23,"revision":63,"contentType":19415,"locale":29},{"sys":19412},{"type":12,"linkType":13,"id":14},{"sys":19414},{"id":21,"type":12,"linkType":22},{"sys":19416},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19418,"metaTitle":430,"metaDescription":431,"mainTitle":19419,"subtitle":449,"heroImage":19434,"ctaButton":472,"ctaLink":473},[429],{"data":19420,"content":19421,"nodeType":405},{},[19422,19428],{"data":19423,"content":19424,"nodeType":442},{},[19425],{"data":19426,"marks":19427,"value":441,"nodeType":84},{},[],{"data":19429,"content":19430,"nodeType":103},{},[19431],{"data":19432,"marks":19433,"value":202,"nodeType":84},{},[],{"metadata":19435,"sys":19438,"fields":19443},{"tags":19436,"concepts":19437},[],[],{"space":19439,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19441,"publishedVersion":63,"revision":45,"locale":29},{"sys":19440},{"type":12,"linkType":13,"id":14},{"sys":19442},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19444},{"url":464,"details":19445,"fileName":470,"contentType":471},{"size":466,"image":19446},{"width":468,"height":469},{"sys":19448,"fields":19451},{"id":19449,"createdAt":19450},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":19452,"slug":19453,"articleIntro":19452,"category":19454},"68174 - Créances","compte-68174-creances",[19455],{"metadata":19456,"sys":19459,"fields":19466},{"tags":19457,"concepts":19458},[],[],{"space":19460,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19462,"publishedVersion":23,"revision":63,"contentType":19464,"locale":29},{"sys":19461},{"type":12,"linkType":13,"id":14},{"sys":19463},{"id":21,"type":12,"linkType":22},{"sys":19465},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19467,"metaTitle":430,"metaDescription":431,"mainTitle":19468,"subtitle":449,"heroImage":19483,"ctaButton":472,"ctaLink":473},[429],{"data":19469,"content":19470,"nodeType":405},{},[19471,19477],{"data":19472,"content":19473,"nodeType":442},{},[19474],{"data":19475,"marks":19476,"value":441,"nodeType":84},{},[],{"data":19478,"content":19479,"nodeType":103},{},[19480],{"data":19481,"marks":19482,"value":202,"nodeType":84},{},[],{"metadata":19484,"sys":19487,"fields":19492},{"tags":19485,"concepts":19486},[],[],{"space":19488,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19490,"publishedVersion":63,"revision":45,"locale":29},{"sys":19489},{"type":12,"linkType":13,"id":14},{"sys":19491},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19493},{"url":464,"details":19494,"fileName":470,"contentType":471},{"size":466,"image":19495},{"width":468,"height":469},{"sys":19497,"fields":19500},{"id":19498,"createdAt":19499},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":19501,"slug":19502,"articleIntro":19503,"category":19504},"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.",[19505],{"metadata":19506,"sys":19509,"fields":19516},{"tags":19507,"concepts":19508},[],[],{"space":19510,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19512,"publishedVersion":23,"revision":63,"contentType":19514,"locale":29},{"sys":19511},{"type":12,"linkType":13,"id":14},{"sys":19513},{"id":21,"type":12,"linkType":22},{"sys":19515},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19517,"metaTitle":430,"metaDescription":431,"mainTitle":19518,"subtitle":449,"heroImage":19533,"ctaButton":472,"ctaLink":473},[429],{"data":19519,"content":19520,"nodeType":405},{},[19521,19527],{"data":19522,"content":19523,"nodeType":442},{},[19524],{"data":19525,"marks":19526,"value":441,"nodeType":84},{},[],{"data":19528,"content":19529,"nodeType":103},{},[19530],{"data":19531,"marks":19532,"value":202,"nodeType":84},{},[],{"metadata":19534,"sys":19537,"fields":19542},{"tags":19535,"concepts":19536},[],[],{"space":19538,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19540,"publishedVersion":63,"revision":45,"locale":29},{"sys":19539},{"type":12,"linkType":13,"id":14},{"sys":19541},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19543},{"url":464,"details":19544,"fileName":470,"contentType":471},{"size":466,"image":19545},{"width":468,"height":469},{"sys":19547,"fields":19550},{"id":19548,"createdAt":19549},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":19551,"slug":19552,"articleIntro":19551,"category":19553},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[19554],{"metadata":19555,"sys":19558,"fields":19565},{"tags":19556,"concepts":19557},[],[],{"space":19559,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19561,"publishedVersion":23,"revision":63,"contentType":19563,"locale":29},{"sys":19560},{"type":12,"linkType":13,"id":14},{"sys":19562},{"id":21,"type":12,"linkType":22},{"sys":19564},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19566,"metaTitle":430,"metaDescription":431,"mainTitle":19567,"subtitle":449,"heroImage":19582,"ctaButton":472,"ctaLink":473},[429],{"data":19568,"content":19569,"nodeType":405},{},[19570,19576],{"data":19571,"content":19572,"nodeType":442},{},[19573],{"data":19574,"marks":19575,"value":441,"nodeType":84},{},[],{"data":19577,"content":19578,"nodeType":103},{},[19579],{"data":19580,"marks":19581,"value":202,"nodeType":84},{},[],{"metadata":19583,"sys":19586,"fields":19591},{"tags":19584,"concepts":19585},[],[],{"space":19587,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19589,"publishedVersion":63,"revision":45,"locale":29},{"sys":19588},{"type":12,"linkType":13,"id":14},{"sys":19590},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19592},{"url":464,"details":19593,"fileName":470,"contentType":471},{"size":466,"image":19594},{"width":468,"height":469},{"sys":19596,"fields":19599},{"id":19597,"createdAt":19598},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":19600,"slug":19601,"articleIntro":19600,"category":19602},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[19603],{"metadata":19604,"sys":19607,"fields":19614},{"tags":19605,"concepts":19606},[],[],{"space":19608,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19610,"publishedVersion":23,"revision":63,"contentType":19612,"locale":29},{"sys":19609},{"type":12,"linkType":13,"id":14},{"sys":19611},{"id":21,"type":12,"linkType":22},{"sys":19613},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19615,"metaTitle":430,"metaDescription":431,"mainTitle":19616,"subtitle":449,"heroImage":19631,"ctaButton":472,"ctaLink":473},[429],{"data":19617,"content":19618,"nodeType":405},{},[19619,19625],{"data":19620,"content":19621,"nodeType":442},{},[19622],{"data":19623,"marks":19624,"value":441,"nodeType":84},{},[],{"data":19626,"content":19627,"nodeType":103},{},[19628],{"data":19629,"marks":19630,"value":202,"nodeType":84},{},[],{"metadata":19632,"sys":19635,"fields":19640},{"tags":19633,"concepts":19634},[],[],{"space":19636,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19638,"publishedVersion":63,"revision":45,"locale":29},{"sys":19637},{"type":12,"linkType":13,"id":14},{"sys":19639},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19641},{"url":464,"details":19642,"fileName":470,"contentType":471},{"size":466,"image":19643},{"width":468,"height":469},{"sys":19645,"fields":19648},{"id":19646,"createdAt":19647},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":19649,"slug":19650,"articleIntro":19649,"category":19651},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[19652],{"metadata":19653,"sys":19656,"fields":19663},{"tags":19654,"concepts":19655},[],[],{"space":19657,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19659,"publishedVersion":23,"revision":63,"contentType":19661,"locale":29},{"sys":19658},{"type":12,"linkType":13,"id":14},{"sys":19660},{"id":21,"type":12,"linkType":22},{"sys":19662},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19664,"metaTitle":430,"metaDescription":431,"mainTitle":19665,"subtitle":449,"heroImage":19680,"ctaButton":472,"ctaLink":473},[429],{"data":19666,"content":19667,"nodeType":405},{},[19668,19674],{"data":19669,"content":19670,"nodeType":442},{},[19671],{"data":19672,"marks":19673,"value":441,"nodeType":84},{},[],{"data":19675,"content":19676,"nodeType":103},{},[19677],{"data":19678,"marks":19679,"value":202,"nodeType":84},{},[],{"metadata":19681,"sys":19684,"fields":19689},{"tags":19682,"concepts":19683},[],[],{"space":19685,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19687,"publishedVersion":63,"revision":45,"locale":29},{"sys":19686},{"type":12,"linkType":13,"id":14},{"sys":19688},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19690},{"url":464,"details":19691,"fileName":470,"contentType":471},{"size":466,"image":19692},{"width":468,"height":469},{"sys":19694,"fields":19697},{"id":19695,"createdAt":19696},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":19698,"slug":19699,"articleIntro":19698,"category":19700},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[19701],{"metadata":19702,"sys":19705,"fields":19712},{"tags":19703,"concepts":19704},[],[],{"space":19706,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19708,"publishedVersion":23,"revision":63,"contentType":19710,"locale":29},{"sys":19707},{"type":12,"linkType":13,"id":14},{"sys":19709},{"id":21,"type":12,"linkType":22},{"sys":19711},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19713,"metaTitle":430,"metaDescription":431,"mainTitle":19714,"subtitle":449,"heroImage":19729,"ctaButton":472,"ctaLink":473},[429],{"data":19715,"content":19716,"nodeType":405},{},[19717,19723],{"data":19718,"content":19719,"nodeType":442},{},[19720],{"data":19721,"marks":19722,"value":441,"nodeType":84},{},[],{"data":19724,"content":19725,"nodeType":103},{},[19726],{"data":19727,"marks":19728,"value":202,"nodeType":84},{},[],{"metadata":19730,"sys":19733,"fields":19738},{"tags":19731,"concepts":19732},[],[],{"space":19734,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19736,"publishedVersion":63,"revision":45,"locale":29},{"sys":19735},{"type":12,"linkType":13,"id":14},{"sys":19737},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19739},{"url":464,"details":19740,"fileName":470,"contentType":471},{"size":466,"image":19741},{"width":468,"height":469},{"sys":19743,"fields":19746},{"id":19744,"createdAt":19745},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":19747,"slug":19748,"articleIntro":19747,"category":19749},"Compte 58 - Virements internes","compte-58-virements-internes",[19750],{"metadata":19751,"sys":19754,"fields":19761},{"tags":19752,"concepts":19753},[],[],{"space":19755,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19757,"publishedVersion":23,"revision":63,"contentType":19759,"locale":29},{"sys":19756},{"type":12,"linkType":13,"id":14},{"sys":19758},{"id":21,"type":12,"linkType":22},{"sys":19760},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19762,"metaTitle":430,"metaDescription":431,"mainTitle":19763,"subtitle":449,"heroImage":19778,"ctaButton":472,"ctaLink":473},[429],{"data":19764,"content":19765,"nodeType":405},{},[19766,19772],{"data":19767,"content":19768,"nodeType":442},{},[19769],{"data":19770,"marks":19771,"value":441,"nodeType":84},{},[],{"data":19773,"content":19774,"nodeType":103},{},[19775],{"data":19776,"marks":19777,"value":202,"nodeType":84},{},[],{"metadata":19779,"sys":19782,"fields":19787},{"tags":19780,"concepts":19781},[],[],{"space":19783,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19785,"publishedVersion":63,"revision":45,"locale":29},{"sys":19784},{"type":12,"linkType":13,"id":14},{"sys":19786},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19788},{"url":464,"details":19789,"fileName":470,"contentType":471},{"size":466,"image":19790},{"width":468,"height":469},{"sys":19792,"fields":19795},{"id":19793,"createdAt":19794},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":19796,"slug":19797,"articleIntro":19796,"category":19798},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[19799],{"metadata":19800,"sys":19803,"fields":19810},{"tags":19801,"concepts":19802},[],[],{"space":19804,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19806,"publishedVersion":23,"revision":63,"contentType":19808,"locale":29},{"sys":19805},{"type":12,"linkType":13,"id":14},{"sys":19807},{"id":21,"type":12,"linkType":22},{"sys":19809},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19811,"metaTitle":430,"metaDescription":431,"mainTitle":19812,"subtitle":449,"heroImage":19827,"ctaButton":472,"ctaLink":473},[429],{"data":19813,"content":19814,"nodeType":405},{},[19815,19821],{"data":19816,"content":19817,"nodeType":442},{},[19818],{"data":19819,"marks":19820,"value":441,"nodeType":84},{},[],{"data":19822,"content":19823,"nodeType":103},{},[19824],{"data":19825,"marks":19826,"value":202,"nodeType":84},{},[],{"metadata":19828,"sys":19831,"fields":19836},{"tags":19829,"concepts":19830},[],[],{"space":19832,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19834,"publishedVersion":63,"revision":45,"locale":29},{"sys":19833},{"type":12,"linkType":13,"id":14},{"sys":19835},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19837},{"url":464,"details":19838,"fileName":470,"contentType":471},{"size":466,"image":19839},{"width":468,"height":469},{"sys":19841,"fields":19844},{"id":19842,"createdAt":19843},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":19845,"slug":19846,"articleIntro":19845,"category":19847},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[19848],{"metadata":19849,"sys":19852,"fields":19859},{"tags":19850,"concepts":19851},[],[],{"space":19853,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19855,"publishedVersion":23,"revision":63,"contentType":19857,"locale":29},{"sys":19854},{"type":12,"linkType":13,"id":14},{"sys":19856},{"id":21,"type":12,"linkType":22},{"sys":19858},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19860,"metaTitle":430,"metaDescription":431,"mainTitle":19861,"subtitle":449,"heroImage":19876,"ctaButton":472,"ctaLink":473},[429],{"data":19862,"content":19863,"nodeType":405},{},[19864,19870],{"data":19865,"content":19866,"nodeType":442},{},[19867],{"data":19868,"marks":19869,"value":441,"nodeType":84},{},[],{"data":19871,"content":19872,"nodeType":103},{},[19873],{"data":19874,"marks":19875,"value":202,"nodeType":84},{},[],{"metadata":19877,"sys":19880,"fields":19885},{"tags":19878,"concepts":19879},[],[],{"space":19881,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19883,"publishedVersion":63,"revision":45,"locale":29},{"sys":19882},{"type":12,"linkType":13,"id":14},{"sys":19884},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19886},{"url":464,"details":19887,"fileName":470,"contentType":471},{"size":466,"image":19888},{"width":468,"height":469},{"sys":19890,"fields":19893},{"id":19891,"createdAt":19892},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":19894,"slug":19895,"articleIntro":19896,"category":19897},"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.",[19898],{"metadata":19899,"sys":19902,"fields":19909},{"tags":19900,"concepts":19901},[],[],{"space":19903,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19905,"publishedVersion":23,"revision":63,"contentType":19907,"locale":29},{"sys":19904},{"type":12,"linkType":13,"id":14},{"sys":19906},{"id":21,"type":12,"linkType":22},{"sys":19908},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19910,"metaTitle":430,"metaDescription":431,"mainTitle":19911,"subtitle":449,"heroImage":19926,"ctaButton":472,"ctaLink":473},[429],{"data":19912,"content":19913,"nodeType":405},{},[19914,19920],{"data":19915,"content":19916,"nodeType":442},{},[19917],{"data":19918,"marks":19919,"value":441,"nodeType":84},{},[],{"data":19921,"content":19922,"nodeType":103},{},[19923],{"data":19924,"marks":19925,"value":202,"nodeType":84},{},[],{"metadata":19927,"sys":19930,"fields":19935},{"tags":19928,"concepts":19929},[],[],{"space":19931,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19933,"publishedVersion":63,"revision":45,"locale":29},{"sys":19932},{"type":12,"linkType":13,"id":14},{"sys":19934},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19936},{"url":464,"details":19937,"fileName":470,"contentType":471},{"size":466,"image":19938},{"width":468,"height":469},{"sys":19940,"fields":19943},{"id":19941,"createdAt":19942},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":19944,"slug":19945,"articleIntro":19944,"category":19946},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[19947],{"metadata":19948,"sys":19951,"fields":19958},{"tags":19949,"concepts":19950},[],[],{"space":19952,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":19954,"publishedVersion":23,"revision":63,"contentType":19956,"locale":29},{"sys":19953},{"type":12,"linkType":13,"id":14},{"sys":19955},{"id":21,"type":12,"linkType":22},{"sys":19957},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":19959,"metaTitle":430,"metaDescription":431,"mainTitle":19960,"subtitle":449,"heroImage":19975,"ctaButton":472,"ctaLink":473},[429],{"data":19961,"content":19962,"nodeType":405},{},[19963,19969],{"data":19964,"content":19965,"nodeType":442},{},[19966],{"data":19967,"marks":19968,"value":441,"nodeType":84},{},[],{"data":19970,"content":19971,"nodeType":103},{},[19972],{"data":19973,"marks":19974,"value":202,"nodeType":84},{},[],{"metadata":19976,"sys":19979,"fields":19984},{"tags":19977,"concepts":19978},[],[],{"space":19980,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":19982,"publishedVersion":63,"revision":45,"locale":29},{"sys":19981},{"type":12,"linkType":13,"id":14},{"sys":19983},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":19985},{"url":464,"details":19986,"fileName":470,"contentType":471},{"size":466,"image":19987},{"width":468,"height":469},{"sys":19989,"fields":19992},{"id":19990,"createdAt":19991},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":19993,"slug":19994,"articleIntro":-1,"category":19995},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[19996],{"metadata":19997,"sys":20000,"fields":20007},{"tags":19998,"concepts":19999},[],[],{"space":20001,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20003,"publishedVersion":23,"revision":63,"contentType":20005,"locale":29},{"sys":20002},{"type":12,"linkType":13,"id":14},{"sys":20004},{"id":21,"type":12,"linkType":22},{"sys":20006},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20008,"metaTitle":430,"metaDescription":431,"mainTitle":20009,"subtitle":449,"heroImage":20024,"ctaButton":472,"ctaLink":473},[429],{"data":20010,"content":20011,"nodeType":405},{},[20012,20018],{"data":20013,"content":20014,"nodeType":442},{},[20015],{"data":20016,"marks":20017,"value":441,"nodeType":84},{},[],{"data":20019,"content":20020,"nodeType":103},{},[20021],{"data":20022,"marks":20023,"value":202,"nodeType":84},{},[],{"metadata":20025,"sys":20028,"fields":20033},{"tags":20026,"concepts":20027},[],[],{"space":20029,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20031,"publishedVersion":63,"revision":45,"locale":29},{"sys":20030},{"type":12,"linkType":13,"id":14},{"sys":20032},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20034},{"url":464,"details":20035,"fileName":470,"contentType":471},{"size":466,"image":20036},{"width":468,"height":469},{"sys":20038,"fields":20041},{"id":20039,"createdAt":20040},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":20042,"slug":20043,"articleIntro":20042,"category":20044},"6097 - de marchandises","compte-6097-de-marchandises",[20045],{"metadata":20046,"sys":20049,"fields":20056},{"tags":20047,"concepts":20048},[],[],{"space":20050,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20052,"publishedVersion":23,"revision":63,"contentType":20054,"locale":29},{"sys":20051},{"type":12,"linkType":13,"id":14},{"sys":20053},{"id":21,"type":12,"linkType":22},{"sys":20055},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20057,"metaTitle":430,"metaDescription":431,"mainTitle":20058,"subtitle":449,"heroImage":20073,"ctaButton":472,"ctaLink":473},[429],{"data":20059,"content":20060,"nodeType":405},{},[20061,20067],{"data":20062,"content":20063,"nodeType":442},{},[20064],{"data":20065,"marks":20066,"value":441,"nodeType":84},{},[],{"data":20068,"content":20069,"nodeType":103},{},[20070],{"data":20071,"marks":20072,"value":202,"nodeType":84},{},[],{"metadata":20074,"sys":20077,"fields":20082},{"tags":20075,"concepts":20076},[],[],{"space":20078,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20080,"publishedVersion":63,"revision":45,"locale":29},{"sys":20079},{"type":12,"linkType":13,"id":14},{"sys":20081},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20083},{"url":464,"details":20084,"fileName":470,"contentType":471},{"size":466,"image":20085},{"width":468,"height":469},{"sys":20087,"fields":20090},{"id":20088,"createdAt":20089},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":20091,"slug":20092,"articleIntro":20091,"category":20093},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[20094],{"metadata":20095,"sys":20098,"fields":20105},{"tags":20096,"concepts":20097},[],[],{"space":20099,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20101,"publishedVersion":23,"revision":63,"contentType":20103,"locale":29},{"sys":20100},{"type":12,"linkType":13,"id":14},{"sys":20102},{"id":21,"type":12,"linkType":22},{"sys":20104},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20106,"metaTitle":430,"metaDescription":431,"mainTitle":20107,"subtitle":449,"heroImage":20122,"ctaButton":472,"ctaLink":473},[429],{"data":20108,"content":20109,"nodeType":405},{},[20110,20116],{"data":20111,"content":20112,"nodeType":442},{},[20113],{"data":20114,"marks":20115,"value":441,"nodeType":84},{},[],{"data":20117,"content":20118,"nodeType":103},{},[20119],{"data":20120,"marks":20121,"value":202,"nodeType":84},{},[],{"metadata":20123,"sys":20126,"fields":20131},{"tags":20124,"concepts":20125},[],[],{"space":20127,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20129,"publishedVersion":63,"revision":45,"locale":29},{"sys":20128},{"type":12,"linkType":13,"id":14},{"sys":20130},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20132},{"url":464,"details":20133,"fileName":470,"contentType":471},{"size":466,"image":20134},{"width":468,"height":469},{"sys":20136,"fields":20139},{"id":20137,"createdAt":20138},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":20140,"slug":20141,"articleIntro":20140,"category":20142},"472 - Comptes d'attente","compte-472-comptes-d-attente",[20143],{"metadata":20144,"sys":20147,"fields":20154},{"tags":20145,"concepts":20146},[],[],{"space":20148,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20150,"publishedVersion":23,"revision":63,"contentType":20152,"locale":29},{"sys":20149},{"type":12,"linkType":13,"id":14},{"sys":20151},{"id":21,"type":12,"linkType":22},{"sys":20153},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20155,"metaTitle":430,"metaDescription":431,"mainTitle":20156,"subtitle":449,"heroImage":20171,"ctaButton":472,"ctaLink":473},[429],{"data":20157,"content":20158,"nodeType":405},{},[20159,20165],{"data":20160,"content":20161,"nodeType":442},{},[20162],{"data":20163,"marks":20164,"value":441,"nodeType":84},{},[],{"data":20166,"content":20167,"nodeType":103},{},[20168],{"data":20169,"marks":20170,"value":202,"nodeType":84},{},[],{"metadata":20172,"sys":20175,"fields":20180},{"tags":20173,"concepts":20174},[],[],{"space":20176,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20178,"publishedVersion":63,"revision":45,"locale":29},{"sys":20177},{"type":12,"linkType":13,"id":14},{"sys":20179},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20181},{"url":464,"details":20182,"fileName":470,"contentType":471},{"size":466,"image":20183},{"width":468,"height":469},{"sys":20185,"fields":20188},{"id":20186,"createdAt":20187},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":20189,"slug":20190,"articleIntro":20189,"category":20191},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[20192],{"metadata":20193,"sys":20196,"fields":20203},{"tags":20194,"concepts":20195},[],[],{"space":20197,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20199,"publishedVersion":23,"revision":63,"contentType":20201,"locale":29},{"sys":20198},{"type":12,"linkType":13,"id":14},{"sys":20200},{"id":21,"type":12,"linkType":22},{"sys":20202},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20204,"metaTitle":430,"metaDescription":431,"mainTitle":20205,"subtitle":449,"heroImage":20220,"ctaButton":472,"ctaLink":473},[429],{"data":20206,"content":20207,"nodeType":405},{},[20208,20214],{"data":20209,"content":20210,"nodeType":442},{},[20211],{"data":20212,"marks":20213,"value":441,"nodeType":84},{},[],{"data":20215,"content":20216,"nodeType":103},{},[20217],{"data":20218,"marks":20219,"value":202,"nodeType":84},{},[],{"metadata":20221,"sys":20224,"fields":20229},{"tags":20222,"concepts":20223},[],[],{"space":20225,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20227,"publishedVersion":63,"revision":45,"locale":29},{"sys":20226},{"type":12,"linkType":13,"id":14},{"sys":20228},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20230},{"url":464,"details":20231,"fileName":470,"contentType":471},{"size":466,"image":20232},{"width":468,"height":469},{"sys":20234,"fields":20237},{"id":20235,"createdAt":20236},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":20238,"slug":20239,"articleIntro":20238,"category":20240},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[20241],{"metadata":20242,"sys":20245,"fields":20252},{"tags":20243,"concepts":20244},[],[],{"space":20246,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20248,"publishedVersion":23,"revision":63,"contentType":20250,"locale":29},{"sys":20247},{"type":12,"linkType":13,"id":14},{"sys":20249},{"id":21,"type":12,"linkType":22},{"sys":20251},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20253,"metaTitle":430,"metaDescription":431,"mainTitle":20254,"subtitle":449,"heroImage":20269,"ctaButton":472,"ctaLink":473},[429],{"data":20255,"content":20256,"nodeType":405},{},[20257,20263],{"data":20258,"content":20259,"nodeType":442},{},[20260],{"data":20261,"marks":20262,"value":441,"nodeType":84},{},[],{"data":20264,"content":20265,"nodeType":103},{},[20266],{"data":20267,"marks":20268,"value":202,"nodeType":84},{},[],{"metadata":20270,"sys":20273,"fields":20278},{"tags":20271,"concepts":20272},[],[],{"space":20274,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20276,"publishedVersion":63,"revision":45,"locale":29},{"sys":20275},{"type":12,"linkType":13,"id":14},{"sys":20277},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20279},{"url":464,"details":20280,"fileName":470,"contentType":471},{"size":466,"image":20281},{"width":468,"height":469},{"sys":20283,"fields":20286},{"id":20284,"createdAt":20285},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":20287,"slug":20288,"articleIntro":20287,"category":20289},"7083 - Locations diverses","compte-7083-locations-diverses",[20290],{"metadata":20291,"sys":20294,"fields":20301},{"tags":20292,"concepts":20293},[],[],{"space":20295,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20297,"publishedVersion":23,"revision":63,"contentType":20299,"locale":29},{"sys":20296},{"type":12,"linkType":13,"id":14},{"sys":20298},{"id":21,"type":12,"linkType":22},{"sys":20300},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20302,"metaTitle":430,"metaDescription":431,"mainTitle":20303,"subtitle":449,"heroImage":20318,"ctaButton":472,"ctaLink":473},[429],{"data":20304,"content":20305,"nodeType":405},{},[20306,20312],{"data":20307,"content":20308,"nodeType":442},{},[20309],{"data":20310,"marks":20311,"value":441,"nodeType":84},{},[],{"data":20313,"content":20314,"nodeType":103},{},[20315],{"data":20316,"marks":20317,"value":202,"nodeType":84},{},[],{"metadata":20319,"sys":20322,"fields":20327},{"tags":20320,"concepts":20321},[],[],{"space":20323,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20325,"publishedVersion":63,"revision":45,"locale":29},{"sys":20324},{"type":12,"linkType":13,"id":14},{"sys":20326},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20328},{"url":464,"details":20329,"fileName":470,"contentType":471},{"size":466,"image":20330},{"width":468,"height":469},{"sys":20332,"fields":20335},{"id":20333,"createdAt":20334},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":20336,"slug":20337,"articleIntro":20336,"category":20338},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[20339],{"metadata":20340,"sys":20343,"fields":20350},{"tags":20341,"concepts":20342},[],[],{"space":20344,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20346,"publishedVersion":23,"revision":63,"contentType":20348,"locale":29},{"sys":20345},{"type":12,"linkType":13,"id":14},{"sys":20347},{"id":21,"type":12,"linkType":22},{"sys":20349},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20351,"metaTitle":430,"metaDescription":431,"mainTitle":20352,"subtitle":449,"heroImage":20367,"ctaButton":472,"ctaLink":473},[429],{"data":20353,"content":20354,"nodeType":405},{},[20355,20361],{"data":20356,"content":20357,"nodeType":442},{},[20358],{"data":20359,"marks":20360,"value":441,"nodeType":84},{},[],{"data":20362,"content":20363,"nodeType":103},{},[20364],{"data":20365,"marks":20366,"value":202,"nodeType":84},{},[],{"metadata":20368,"sys":20371,"fields":20376},{"tags":20369,"concepts":20370},[],[],{"space":20372,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20374,"publishedVersion":63,"revision":45,"locale":29},{"sys":20373},{"type":12,"linkType":13,"id":14},{"sys":20375},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20377},{"url":464,"details":20378,"fileName":470,"contentType":471},{"size":466,"image":20379},{"width":468,"height":469},{"sys":20381,"fields":20384},{"id":20382,"createdAt":20383},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":20385,"slug":20386,"articleIntro":20385,"category":20387},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[20388],{"metadata":20389,"sys":20392,"fields":20399},{"tags":20390,"concepts":20391},[],[],{"space":20393,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20395,"publishedVersion":23,"revision":63,"contentType":20397,"locale":29},{"sys":20394},{"type":12,"linkType":13,"id":14},{"sys":20396},{"id":21,"type":12,"linkType":22},{"sys":20398},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20400,"metaTitle":430,"metaDescription":431,"mainTitle":20401,"subtitle":449,"heroImage":20416,"ctaButton":472,"ctaLink":473},[429],{"data":20402,"content":20403,"nodeType":405},{},[20404,20410],{"data":20405,"content":20406,"nodeType":442},{},[20407],{"data":20408,"marks":20409,"value":441,"nodeType":84},{},[],{"data":20411,"content":20412,"nodeType":103},{},[20413],{"data":20414,"marks":20415,"value":202,"nodeType":84},{},[],{"metadata":20417,"sys":20420,"fields":20425},{"tags":20418,"concepts":20419},[],[],{"space":20421,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20423,"publishedVersion":63,"revision":45,"locale":29},{"sys":20422},{"type":12,"linkType":13,"id":14},{"sys":20424},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20426},{"url":464,"details":20427,"fileName":470,"contentType":471},{"size":466,"image":20428},{"width":468,"height":469},{"sys":20430,"fields":20433},{"id":20431,"createdAt":20432},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":20434,"slug":20435,"articleIntro":20434,"category":20436},"6471 - Prestations directes","compte-6471-prestations-directes",[20437],{"metadata":20438,"sys":20441,"fields":20448},{"tags":20439,"concepts":20440},[],[],{"space":20442,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20444,"publishedVersion":23,"revision":63,"contentType":20446,"locale":29},{"sys":20443},{"type":12,"linkType":13,"id":14},{"sys":20445},{"id":21,"type":12,"linkType":22},{"sys":20447},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20449,"metaTitle":430,"metaDescription":431,"mainTitle":20450,"subtitle":449,"heroImage":20465,"ctaButton":472,"ctaLink":473},[429],{"data":20451,"content":20452,"nodeType":405},{},[20453,20459],{"data":20454,"content":20455,"nodeType":442},{},[20456],{"data":20457,"marks":20458,"value":441,"nodeType":84},{},[],{"data":20460,"content":20461,"nodeType":103},{},[20462],{"data":20463,"marks":20464,"value":202,"nodeType":84},{},[],{"metadata":20466,"sys":20469,"fields":20474},{"tags":20467,"concepts":20468},[],[],{"space":20470,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20472,"publishedVersion":63,"revision":45,"locale":29},{"sys":20471},{"type":12,"linkType":13,"id":14},{"sys":20473},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20475},{"url":464,"details":20476,"fileName":470,"contentType":471},{"size":466,"image":20477},{"width":468,"height":469},{"sys":20479,"fields":20482},{"id":20480,"createdAt":20481},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":20483,"slug":20484,"articleIntro":20483,"category":20485},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[20486],{"metadata":20487,"sys":20490,"fields":20497},{"tags":20488,"concepts":20489},[],[],{"space":20491,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20493,"publishedVersion":23,"revision":63,"contentType":20495,"locale":29},{"sys":20492},{"type":12,"linkType":13,"id":14},{"sys":20494},{"id":21,"type":12,"linkType":22},{"sys":20496},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20498,"metaTitle":430,"metaDescription":431,"mainTitle":20499,"subtitle":449,"heroImage":20514,"ctaButton":472,"ctaLink":473},[429],{"data":20500,"content":20501,"nodeType":405},{},[20502,20508],{"data":20503,"content":20504,"nodeType":442},{},[20505],{"data":20506,"marks":20507,"value":441,"nodeType":84},{},[],{"data":20509,"content":20510,"nodeType":103},{},[20511],{"data":20512,"marks":20513,"value":202,"nodeType":84},{},[],{"metadata":20515,"sys":20518,"fields":20523},{"tags":20516,"concepts":20517},[],[],{"space":20519,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20521,"publishedVersion":63,"revision":45,"locale":29},{"sys":20520},{"type":12,"linkType":13,"id":14},{"sys":20522},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20524},{"url":464,"details":20525,"fileName":470,"contentType":471},{"size":466,"image":20526},{"width":468,"height":469},{"sys":20528,"fields":20531},{"id":20529,"createdAt":20530},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":20532,"slug":20533,"articleIntro":20534,"category":20535},"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.",[20536],{"metadata":20537,"sys":20540,"fields":20547},{"tags":20538,"concepts":20539},[],[],{"space":20541,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20543,"publishedVersion":23,"revision":63,"contentType":20545,"locale":29},{"sys":20542},{"type":12,"linkType":13,"id":14},{"sys":20544},{"id":21,"type":12,"linkType":22},{"sys":20546},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20548,"metaTitle":430,"metaDescription":431,"mainTitle":20549,"subtitle":449,"heroImage":20564,"ctaButton":472,"ctaLink":473},[429],{"data":20550,"content":20551,"nodeType":405},{},[20552,20558],{"data":20553,"content":20554,"nodeType":442},{},[20555],{"data":20556,"marks":20557,"value":441,"nodeType":84},{},[],{"data":20559,"content":20560,"nodeType":103},{},[20561],{"data":20562,"marks":20563,"value":202,"nodeType":84},{},[],{"metadata":20565,"sys":20568,"fields":20573},{"tags":20566,"concepts":20567},[],[],{"space":20569,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20571,"publishedVersion":63,"revision":45,"locale":29},{"sys":20570},{"type":12,"linkType":13,"id":14},{"sys":20572},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20574},{"url":464,"details":20575,"fileName":470,"contentType":471},{"size":466,"image":20576},{"width":468,"height":469},{"sys":20578,"fields":20580},{"id":20579,"createdAt":8076},"55iVQXY18hY6u2UZk6N5JX",{"title":20581,"slug":20582,"articleIntro":-1,"category":20583},"Compte 704 - Travaux","compte-704---travaux",[20584],{"metadata":20585,"sys":20588,"fields":20595},{"tags":20586,"concepts":20587},[],[],{"space":20589,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20591,"publishedVersion":23,"revision":63,"contentType":20593,"locale":29},{"sys":20590},{"type":12,"linkType":13,"id":14},{"sys":20592},{"id":21,"type":12,"linkType":22},{"sys":20594},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20596,"metaTitle":430,"metaDescription":431,"mainTitle":20597,"subtitle":449,"heroImage":20612,"ctaButton":472,"ctaLink":473},[429],{"data":20598,"content":20599,"nodeType":405},{},[20600,20606],{"data":20601,"content":20602,"nodeType":442},{},[20603],{"data":20604,"marks":20605,"value":441,"nodeType":84},{},[],{"data":20607,"content":20608,"nodeType":103},{},[20609],{"data":20610,"marks":20611,"value":202,"nodeType":84},{},[],{"metadata":20613,"sys":20616,"fields":20621},{"tags":20614,"concepts":20615},[],[],{"space":20617,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20619,"publishedVersion":63,"revision":45,"locale":29},{"sys":20618},{"type":12,"linkType":13,"id":14},{"sys":20620},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20622},{"url":464,"details":20623,"fileName":470,"contentType":471},{"size":466,"image":20624},{"width":468,"height":469},{"sys":20626,"fields":20629},{"id":20627,"createdAt":20628},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":20630,"slug":20631,"articleIntro":20630,"category":20632},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[20633],{"metadata":20634,"sys":20637,"fields":20644},{"tags":20635,"concepts":20636},[],[],{"space":20638,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20640,"publishedVersion":23,"revision":63,"contentType":20642,"locale":29},{"sys":20639},{"type":12,"linkType":13,"id":14},{"sys":20641},{"id":21,"type":12,"linkType":22},{"sys":20643},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20645,"metaTitle":430,"metaDescription":431,"mainTitle":20646,"subtitle":449,"heroImage":20661,"ctaButton":472,"ctaLink":473},[429],{"data":20647,"content":20648,"nodeType":405},{},[20649,20655],{"data":20650,"content":20651,"nodeType":442},{},[20652],{"data":20653,"marks":20654,"value":441,"nodeType":84},{},[],{"data":20656,"content":20657,"nodeType":103},{},[20658],{"data":20659,"marks":20660,"value":202,"nodeType":84},{},[],{"metadata":20662,"sys":20665,"fields":20670},{"tags":20663,"concepts":20664},[],[],{"space":20666,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20668,"publishedVersion":63,"revision":45,"locale":29},{"sys":20667},{"type":12,"linkType":13,"id":14},{"sys":20669},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20671},{"url":464,"details":20672,"fileName":470,"contentType":471},{"size":466,"image":20673},{"width":468,"height":469},{"sys":20675,"fields":20678},{"id":20676,"createdAt":20677},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":20679,"slug":20680,"articleIntro":-1,"category":20681},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[20682],{"metadata":20683,"sys":20686,"fields":20693},{"tags":20684,"concepts":20685},[],[],{"space":20687,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20689,"publishedVersion":23,"revision":63,"contentType":20691,"locale":29},{"sys":20688},{"type":12,"linkType":13,"id":14},{"sys":20690},{"id":21,"type":12,"linkType":22},{"sys":20692},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20694,"metaTitle":430,"metaDescription":431,"mainTitle":20695,"subtitle":449,"heroImage":20710,"ctaButton":472,"ctaLink":473},[429],{"data":20696,"content":20697,"nodeType":405},{},[20698,20704],{"data":20699,"content":20700,"nodeType":442},{},[20701],{"data":20702,"marks":20703,"value":441,"nodeType":84},{},[],{"data":20705,"content":20706,"nodeType":103},{},[20707],{"data":20708,"marks":20709,"value":202,"nodeType":84},{},[],{"metadata":20711,"sys":20714,"fields":20719},{"tags":20712,"concepts":20713},[],[],{"space":20715,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20717,"publishedVersion":63,"revision":45,"locale":29},{"sys":20716},{"type":12,"linkType":13,"id":14},{"sys":20718},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20720},{"url":464,"details":20721,"fileName":470,"contentType":471},{"size":466,"image":20722},{"width":468,"height":469},{"sys":20724,"fields":20727},{"id":20725,"createdAt":20726},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":20728,"slug":20729,"articleIntro":-1,"category":20730},"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",[20731],{"metadata":20732,"sys":20735,"fields":20742},{"tags":20733,"concepts":20734},[],[],{"space":20736,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20738,"publishedVersion":23,"revision":63,"contentType":20740,"locale":29},{"sys":20737},{"type":12,"linkType":13,"id":14},{"sys":20739},{"id":21,"type":12,"linkType":22},{"sys":20741},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20743,"metaTitle":430,"metaDescription":431,"mainTitle":20744,"subtitle":449,"heroImage":20759,"ctaButton":472,"ctaLink":473},[429],{"data":20745,"content":20746,"nodeType":405},{},[20747,20753],{"data":20748,"content":20749,"nodeType":442},{},[20750],{"data":20751,"marks":20752,"value":441,"nodeType":84},{},[],{"data":20754,"content":20755,"nodeType":103},{},[20756],{"data":20757,"marks":20758,"value":202,"nodeType":84},{},[],{"metadata":20760,"sys":20763,"fields":20768},{"tags":20761,"concepts":20762},[],[],{"space":20764,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20766,"publishedVersion":63,"revision":45,"locale":29},{"sys":20765},{"type":12,"linkType":13,"id":14},{"sys":20767},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20769},{"url":464,"details":20770,"fileName":470,"contentType":471},{"size":466,"image":20771},{"width":468,"height":469},{"sys":20773,"fields":20776},{"id":20774,"createdAt":20775},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":20777,"slug":20778,"articleIntro":20777,"category":20779},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[20780],{"metadata":20781,"sys":20784,"fields":20791},{"tags":20782,"concepts":20783},[],[],{"space":20785,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20787,"publishedVersion":23,"revision":63,"contentType":20789,"locale":29},{"sys":20786},{"type":12,"linkType":13,"id":14},{"sys":20788},{"id":21,"type":12,"linkType":22},{"sys":20790},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20792,"metaTitle":430,"metaDescription":431,"mainTitle":20793,"subtitle":449,"heroImage":20808,"ctaButton":472,"ctaLink":473},[429],{"data":20794,"content":20795,"nodeType":405},{},[20796,20802],{"data":20797,"content":20798,"nodeType":442},{},[20799],{"data":20800,"marks":20801,"value":441,"nodeType":84},{},[],{"data":20803,"content":20804,"nodeType":103},{},[20805],{"data":20806,"marks":20807,"value":202,"nodeType":84},{},[],{"metadata":20809,"sys":20812,"fields":20817},{"tags":20810,"concepts":20811},[],[],{"space":20813,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20815,"publishedVersion":63,"revision":45,"locale":29},{"sys":20814},{"type":12,"linkType":13,"id":14},{"sys":20816},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20818},{"url":464,"details":20819,"fileName":470,"contentType":471},{"size":466,"image":20820},{"width":468,"height":469},{"sys":20822,"fields":20825},{"id":20823,"createdAt":20824},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":20826,"slug":20827,"articleIntro":20826,"category":20828},"Classe 15 - Provisions","classe-15-provisions",[20829],{"metadata":20830,"sys":20833,"fields":20840},{"tags":20831,"concepts":20832},[],[],{"space":20834,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20836,"publishedVersion":23,"revision":63,"contentType":20838,"locale":29},{"sys":20835},{"type":12,"linkType":13,"id":14},{"sys":20837},{"id":21,"type":12,"linkType":22},{"sys":20839},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20841,"metaTitle":430,"metaDescription":431,"mainTitle":20842,"subtitle":449,"heroImage":20857,"ctaButton":472,"ctaLink":473},[429],{"data":20843,"content":20844,"nodeType":405},{},[20845,20851],{"data":20846,"content":20847,"nodeType":442},{},[20848],{"data":20849,"marks":20850,"value":441,"nodeType":84},{},[],{"data":20852,"content":20853,"nodeType":103},{},[20854],{"data":20855,"marks":20856,"value":202,"nodeType":84},{},[],{"metadata":20858,"sys":20861,"fields":20866},{"tags":20859,"concepts":20860},[],[],{"space":20862,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20864,"publishedVersion":63,"revision":45,"locale":29},{"sys":20863},{"type":12,"linkType":13,"id":14},{"sys":20865},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20867},{"url":464,"details":20868,"fileName":470,"contentType":471},{"size":466,"image":20869},{"width":468,"height":469},{"sys":20871,"fields":20874},{"id":20872,"createdAt":20873},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":20875,"slug":20876,"articleIntro":20875,"category":20877},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[20878],{"metadata":20879,"sys":20882,"fields":20889},{"tags":20880,"concepts":20881},[],[],{"space":20883,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20885,"publishedVersion":23,"revision":63,"contentType":20887,"locale":29},{"sys":20884},{"type":12,"linkType":13,"id":14},{"sys":20886},{"id":21,"type":12,"linkType":22},{"sys":20888},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20890,"metaTitle":430,"metaDescription":431,"mainTitle":20891,"subtitle":449,"heroImage":20906,"ctaButton":472,"ctaLink":473},[429],{"data":20892,"content":20893,"nodeType":405},{},[20894,20900],{"data":20895,"content":20896,"nodeType":442},{},[20897],{"data":20898,"marks":20899,"value":441,"nodeType":84},{},[],{"data":20901,"content":20902,"nodeType":103},{},[20903],{"data":20904,"marks":20905,"value":202,"nodeType":84},{},[],{"metadata":20907,"sys":20910,"fields":20915},{"tags":20908,"concepts":20909},[],[],{"space":20911,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20913,"publishedVersion":63,"revision":45,"locale":29},{"sys":20912},{"type":12,"linkType":13,"id":14},{"sys":20914},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20916},{"url":464,"details":20917,"fileName":470,"contentType":471},{"size":466,"image":20918},{"width":468,"height":469},{"sys":20920,"fields":20923},{"id":20921,"createdAt":20922},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":20924,"slug":20925,"articleIntro":20924,"category":20926},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[20927],{"metadata":20928,"sys":20931,"fields":20938},{"tags":20929,"concepts":20930},[],[],{"space":20932,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20934,"publishedVersion":23,"revision":63,"contentType":20936,"locale":29},{"sys":20933},{"type":12,"linkType":13,"id":14},{"sys":20935},{"id":21,"type":12,"linkType":22},{"sys":20937},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20939,"metaTitle":430,"metaDescription":431,"mainTitle":20940,"subtitle":449,"heroImage":20955,"ctaButton":472,"ctaLink":473},[429],{"data":20941,"content":20942,"nodeType":405},{},[20943,20949],{"data":20944,"content":20945,"nodeType":442},{},[20946],{"data":20947,"marks":20948,"value":441,"nodeType":84},{},[],{"data":20950,"content":20951,"nodeType":103},{},[20952],{"data":20953,"marks":20954,"value":202,"nodeType":84},{},[],{"metadata":20956,"sys":20959,"fields":20964},{"tags":20957,"concepts":20958},[],[],{"space":20960,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":20962,"publishedVersion":63,"revision":45,"locale":29},{"sys":20961},{"type":12,"linkType":13,"id":14},{"sys":20963},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":20965},{"url":464,"details":20966,"fileName":470,"contentType":471},{"size":466,"image":20967},{"width":468,"height":469},{"sys":20969,"fields":20971},{"id":20970,"createdAt":13420},"6d75pXRLLY65vQhQ8x00pr",{"title":20972,"slug":20973,"articleIntro":20972,"category":20974},"355 - Produits finis","compte-355-produits-finis",[20975],{"metadata":20976,"sys":20979,"fields":20986},{"tags":20977,"concepts":20978},[],[],{"space":20980,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":20982,"publishedVersion":23,"revision":63,"contentType":20984,"locale":29},{"sys":20981},{"type":12,"linkType":13,"id":14},{"sys":20983},{"id":21,"type":12,"linkType":22},{"sys":20985},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":20987,"metaTitle":430,"metaDescription":431,"mainTitle":20988,"subtitle":449,"heroImage":21003,"ctaButton":472,"ctaLink":473},[429],{"data":20989,"content":20990,"nodeType":405},{},[20991,20997],{"data":20992,"content":20993,"nodeType":442},{},[20994],{"data":20995,"marks":20996,"value":441,"nodeType":84},{},[],{"data":20998,"content":20999,"nodeType":103},{},[21000],{"data":21001,"marks":21002,"value":202,"nodeType":84},{},[],{"metadata":21004,"sys":21007,"fields":21012},{"tags":21005,"concepts":21006},[],[],{"space":21008,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21010,"publishedVersion":63,"revision":45,"locale":29},{"sys":21009},{"type":12,"linkType":13,"id":14},{"sys":21011},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21013},{"url":464,"details":21014,"fileName":470,"contentType":471},{"size":466,"image":21015},{"width":468,"height":469},{"sys":21017,"fields":21020},{"id":21018,"createdAt":21019},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":21021,"slug":21022,"articleIntro":21021,"category":21023},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[21024],{"metadata":21025,"sys":21028,"fields":21035},{"tags":21026,"concepts":21027},[],[],{"space":21029,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21031,"publishedVersion":23,"revision":63,"contentType":21033,"locale":29},{"sys":21030},{"type":12,"linkType":13,"id":14},{"sys":21032},{"id":21,"type":12,"linkType":22},{"sys":21034},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21036,"metaTitle":430,"metaDescription":431,"mainTitle":21037,"subtitle":449,"heroImage":21052,"ctaButton":472,"ctaLink":473},[429],{"data":21038,"content":21039,"nodeType":405},{},[21040,21046],{"data":21041,"content":21042,"nodeType":442},{},[21043],{"data":21044,"marks":21045,"value":441,"nodeType":84},{},[],{"data":21047,"content":21048,"nodeType":103},{},[21049],{"data":21050,"marks":21051,"value":202,"nodeType":84},{},[],{"metadata":21053,"sys":21056,"fields":21061},{"tags":21054,"concepts":21055},[],[],{"space":21057,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21059,"publishedVersion":63,"revision":45,"locale":29},{"sys":21058},{"type":12,"linkType":13,"id":14},{"sys":21060},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21062},{"url":464,"details":21063,"fileName":470,"contentType":471},{"size":466,"image":21064},{"width":468,"height":469},{"sys":21066,"fields":21069},{"id":21067,"createdAt":21068},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":21070,"slug":21071,"articleIntro":21070,"category":21072},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[21073],{"metadata":21074,"sys":21077,"fields":21084},{"tags":21075,"concepts":21076},[],[],{"space":21078,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21080,"publishedVersion":23,"revision":63,"contentType":21082,"locale":29},{"sys":21079},{"type":12,"linkType":13,"id":14},{"sys":21081},{"id":21,"type":12,"linkType":22},{"sys":21083},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21085,"metaTitle":430,"metaDescription":431,"mainTitle":21086,"subtitle":449,"heroImage":21101,"ctaButton":472,"ctaLink":473},[429],{"data":21087,"content":21088,"nodeType":405},{},[21089,21095],{"data":21090,"content":21091,"nodeType":442},{},[21092],{"data":21093,"marks":21094,"value":441,"nodeType":84},{},[],{"data":21096,"content":21097,"nodeType":103},{},[21098],{"data":21099,"marks":21100,"value":202,"nodeType":84},{},[],{"metadata":21102,"sys":21105,"fields":21110},{"tags":21103,"concepts":21104},[],[],{"space":21106,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21108,"publishedVersion":63,"revision":45,"locale":29},{"sys":21107},{"type":12,"linkType":13,"id":14},{"sys":21109},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21111},{"url":464,"details":21112,"fileName":470,"contentType":471},{"size":466,"image":21113},{"width":468,"height":469},{"sys":21115,"fields":21118},{"id":21116,"createdAt":21117},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":21119,"slug":21120,"articleIntro":21121,"category":21122},"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.",[21123],{"metadata":21124,"sys":21127,"fields":21134},{"tags":21125,"concepts":21126},[],[],{"space":21128,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21130,"publishedVersion":23,"revision":63,"contentType":21132,"locale":29},{"sys":21129},{"type":12,"linkType":13,"id":14},{"sys":21131},{"id":21,"type":12,"linkType":22},{"sys":21133},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21135,"metaTitle":430,"metaDescription":431,"mainTitle":21136,"subtitle":449,"heroImage":21151,"ctaButton":472,"ctaLink":473},[429],{"data":21137,"content":21138,"nodeType":405},{},[21139,21145],{"data":21140,"content":21141,"nodeType":442},{},[21142],{"data":21143,"marks":21144,"value":441,"nodeType":84},{},[],{"data":21146,"content":21147,"nodeType":103},{},[21148],{"data":21149,"marks":21150,"value":202,"nodeType":84},{},[],{"metadata":21152,"sys":21155,"fields":21160},{"tags":21153,"concepts":21154},[],[],{"space":21156,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21158,"publishedVersion":63,"revision":45,"locale":29},{"sys":21157},{"type":12,"linkType":13,"id":14},{"sys":21159},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21161},{"url":464,"details":21162,"fileName":470,"contentType":471},{"size":466,"image":21163},{"width":468,"height":469},{"sys":21165,"fields":21168},{"id":21166,"createdAt":21167},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":21169,"slug":21170,"articleIntro":-1,"category":21171},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[21172],{"metadata":21173,"sys":21176,"fields":21183},{"tags":21174,"concepts":21175},[],[],{"space":21177,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21179,"publishedVersion":23,"revision":63,"contentType":21181,"locale":29},{"sys":21178},{"type":12,"linkType":13,"id":14},{"sys":21180},{"id":21,"type":12,"linkType":22},{"sys":21182},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21184,"metaTitle":430,"metaDescription":431,"mainTitle":21185,"subtitle":449,"heroImage":21200,"ctaButton":472,"ctaLink":473},[429],{"data":21186,"content":21187,"nodeType":405},{},[21188,21194],{"data":21189,"content":21190,"nodeType":442},{},[21191],{"data":21192,"marks":21193,"value":441,"nodeType":84},{},[],{"data":21195,"content":21196,"nodeType":103},{},[21197],{"data":21198,"marks":21199,"value":202,"nodeType":84},{},[],{"metadata":21201,"sys":21204,"fields":21209},{"tags":21202,"concepts":21203},[],[],{"space":21205,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21207,"publishedVersion":63,"revision":45,"locale":29},{"sys":21206},{"type":12,"linkType":13,"id":14},{"sys":21208},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21210},{"url":464,"details":21211,"fileName":470,"contentType":471},{"size":466,"image":21212},{"width":468,"height":469},{"sys":21214,"fields":21217},{"id":21215,"createdAt":21216},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":21218,"slug":21219,"articleIntro":21218,"category":21220},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[21221],{"metadata":21222,"sys":21225,"fields":21232},{"tags":21223,"concepts":21224},[],[],{"space":21226,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21228,"publishedVersion":23,"revision":63,"contentType":21230,"locale":29},{"sys":21227},{"type":12,"linkType":13,"id":14},{"sys":21229},{"id":21,"type":12,"linkType":22},{"sys":21231},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21233,"metaTitle":430,"metaDescription":431,"mainTitle":21234,"subtitle":449,"heroImage":21249,"ctaButton":472,"ctaLink":473},[429],{"data":21235,"content":21236,"nodeType":405},{},[21237,21243],{"data":21238,"content":21239,"nodeType":442},{},[21240],{"data":21241,"marks":21242,"value":441,"nodeType":84},{},[],{"data":21244,"content":21245,"nodeType":103},{},[21246],{"data":21247,"marks":21248,"value":202,"nodeType":84},{},[],{"metadata":21250,"sys":21253,"fields":21258},{"tags":21251,"concepts":21252},[],[],{"space":21254,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21256,"publishedVersion":63,"revision":45,"locale":29},{"sys":21255},{"type":12,"linkType":13,"id":14},{"sys":21257},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21259},{"url":464,"details":21260,"fileName":470,"contentType":471},{"size":466,"image":21261},{"width":468,"height":469},{"sys":21263,"fields":21266},{"id":21264,"createdAt":21265},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":21267,"slug":21268,"articleIntro":21267,"category":21269},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[21270],{"metadata":21271,"sys":21274,"fields":21281},{"tags":21272,"concepts":21273},[],[],{"space":21275,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21277,"publishedVersion":23,"revision":63,"contentType":21279,"locale":29},{"sys":21276},{"type":12,"linkType":13,"id":14},{"sys":21278},{"id":21,"type":12,"linkType":22},{"sys":21280},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21282,"metaTitle":430,"metaDescription":431,"mainTitle":21283,"subtitle":449,"heroImage":21298,"ctaButton":472,"ctaLink":473},[429],{"data":21284,"content":21285,"nodeType":405},{},[21286,21292],{"data":21287,"content":21288,"nodeType":442},{},[21289],{"data":21290,"marks":21291,"value":441,"nodeType":84},{},[],{"data":21293,"content":21294,"nodeType":103},{},[21295],{"data":21296,"marks":21297,"value":202,"nodeType":84},{},[],{"metadata":21299,"sys":21302,"fields":21307},{"tags":21300,"concepts":21301},[],[],{"space":21303,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21305,"publishedVersion":63,"revision":45,"locale":29},{"sys":21304},{"type":12,"linkType":13,"id":14},{"sys":21306},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21308},{"url":464,"details":21309,"fileName":470,"contentType":471},{"size":466,"image":21310},{"width":468,"height":469},{"sys":21312,"fields":21315},{"id":21313,"createdAt":21314},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":21316,"slug":21317,"articleIntro":21316,"category":21318},"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",[21319],{"metadata":21320,"sys":21323,"fields":21330},{"tags":21321,"concepts":21322},[],[],{"space":21324,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21326,"publishedVersion":23,"revision":63,"contentType":21328,"locale":29},{"sys":21325},{"type":12,"linkType":13,"id":14},{"sys":21327},{"id":21,"type":12,"linkType":22},{"sys":21329},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21331,"metaTitle":430,"metaDescription":431,"mainTitle":21332,"subtitle":449,"heroImage":21347,"ctaButton":472,"ctaLink":473},[429],{"data":21333,"content":21334,"nodeType":405},{},[21335,21341],{"data":21336,"content":21337,"nodeType":442},{},[21338],{"data":21339,"marks":21340,"value":441,"nodeType":84},{},[],{"data":21342,"content":21343,"nodeType":103},{},[21344],{"data":21345,"marks":21346,"value":202,"nodeType":84},{},[],{"metadata":21348,"sys":21351,"fields":21356},{"tags":21349,"concepts":21350},[],[],{"space":21352,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21354,"publishedVersion":63,"revision":45,"locale":29},{"sys":21353},{"type":12,"linkType":13,"id":14},{"sys":21355},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21357},{"url":464,"details":21358,"fileName":470,"contentType":471},{"size":466,"image":21359},{"width":468,"height":469},{"sys":21361,"fields":21364},{"id":21362,"createdAt":21363},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":21365,"slug":21366,"articleIntro":21365,"category":21367},"1681 - Autres emprunts","compte-1681-autres-emprunts",[21368],{"metadata":21369,"sys":21372,"fields":21379},{"tags":21370,"concepts":21371},[],[],{"space":21373,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21375,"publishedVersion":23,"revision":63,"contentType":21377,"locale":29},{"sys":21374},{"type":12,"linkType":13,"id":14},{"sys":21376},{"id":21,"type":12,"linkType":22},{"sys":21378},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21380,"metaTitle":430,"metaDescription":431,"mainTitle":21381,"subtitle":449,"heroImage":21396,"ctaButton":472,"ctaLink":473},[429],{"data":21382,"content":21383,"nodeType":405},{},[21384,21390],{"data":21385,"content":21386,"nodeType":442},{},[21387],{"data":21388,"marks":21389,"value":441,"nodeType":84},{},[],{"data":21391,"content":21392,"nodeType":103},{},[21393],{"data":21394,"marks":21395,"value":202,"nodeType":84},{},[],{"metadata":21397,"sys":21400,"fields":21405},{"tags":21398,"concepts":21399},[],[],{"space":21401,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21403,"publishedVersion":63,"revision":45,"locale":29},{"sys":21402},{"type":12,"linkType":13,"id":14},{"sys":21404},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21406},{"url":464,"details":21407,"fileName":470,"contentType":471},{"size":466,"image":21408},{"width":468,"height":469},{"sys":21410,"fields":21413},{"id":21411,"createdAt":21412},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":21414,"slug":21415,"articleIntro":21414,"category":21416},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[21417],{"metadata":21418,"sys":21421,"fields":21428},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21424,"publishedVersion":23,"revision":63,"contentType":21426,"locale":29},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":21,"type":12,"linkType":22},{"sys":21427},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21429,"metaTitle":430,"metaDescription":431,"mainTitle":21430,"subtitle":449,"heroImage":21445,"ctaButton":472,"ctaLink":473},[429],{"data":21431,"content":21432,"nodeType":405},{},[21433,21439],{"data":21434,"content":21435,"nodeType":442},{},[21436],{"data":21437,"marks":21438,"value":441,"nodeType":84},{},[],{"data":21440,"content":21441,"nodeType":103},{},[21442],{"data":21443,"marks":21444,"value":202,"nodeType":84},{},[],{"metadata":21446,"sys":21449,"fields":21454},{"tags":21447,"concepts":21448},[],[],{"space":21450,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21452,"publishedVersion":63,"revision":45,"locale":29},{"sys":21451},{"type":12,"linkType":13,"id":14},{"sys":21453},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21455},{"url":464,"details":21456,"fileName":470,"contentType":471},{"size":466,"image":21457},{"width":468,"height":469},{"sys":21459,"fields":21460},{"id":15,"createdAt":17},{"title":31,"slug":406,"articleIntro":-1,"category":21461},[21462],{"metadata":21463,"sys":21466,"fields":21473},{"tags":21464,"concepts":21465},[],[],{"space":21467,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21469,"publishedVersion":23,"revision":63,"contentType":21471,"locale":29},{"sys":21468},{"type":12,"linkType":13,"id":14},{"sys":21470},{"id":21,"type":12,"linkType":22},{"sys":21472},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21474,"metaTitle":430,"metaDescription":431,"mainTitle":21475,"subtitle":449,"heroImage":21490,"ctaButton":472,"ctaLink":473},[429],{"data":21476,"content":21477,"nodeType":405},{},[21478,21484],{"data":21479,"content":21480,"nodeType":442},{},[21481],{"data":21482,"marks":21483,"value":441,"nodeType":84},{},[],{"data":21485,"content":21486,"nodeType":103},{},[21487],{"data":21488,"marks":21489,"value":202,"nodeType":84},{},[],{"metadata":21491,"sys":21494,"fields":21499},{"tags":21492,"concepts":21493},[],[],{"space":21495,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21497,"publishedVersion":63,"revision":45,"locale":29},{"sys":21496},{"type":12,"linkType":13,"id":14},{"sys":21498},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21500},{"url":464,"details":21501,"fileName":470,"contentType":471},{"size":466,"image":21502},{"width":468,"height":469},{"sys":21504,"fields":21507},{"id":21505,"createdAt":21506},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":21508,"slug":21509,"articleIntro":-1,"category":21510},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[21511],{"metadata":21512,"sys":21515,"fields":21522},{"tags":21513,"concepts":21514},[],[],{"space":21516,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21518,"publishedVersion":23,"revision":63,"contentType":21520,"locale":29},{"sys":21517},{"type":12,"linkType":13,"id":14},{"sys":21519},{"id":21,"type":12,"linkType":22},{"sys":21521},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21523,"metaTitle":430,"metaDescription":431,"mainTitle":21524,"subtitle":449,"heroImage":21539,"ctaButton":472,"ctaLink":473},[429],{"data":21525,"content":21526,"nodeType":405},{},[21527,21533],{"data":21528,"content":21529,"nodeType":442},{},[21530],{"data":21531,"marks":21532,"value":441,"nodeType":84},{},[],{"data":21534,"content":21535,"nodeType":103},{},[21536],{"data":21537,"marks":21538,"value":202,"nodeType":84},{},[],{"metadata":21540,"sys":21543,"fields":21548},{"tags":21541,"concepts":21542},[],[],{"space":21544,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21546,"publishedVersion":63,"revision":45,"locale":29},{"sys":21545},{"type":12,"linkType":13,"id":14},{"sys":21547},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21549},{"url":464,"details":21550,"fileName":470,"contentType":471},{"size":466,"image":21551},{"width":468,"height":469},{"sys":21553,"fields":21556},{"id":21554,"createdAt":21555},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":21557,"slug":21558,"articleIntro":21557,"category":21559},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[21560],{"metadata":21561,"sys":21564,"fields":21571},{"tags":21562,"concepts":21563},[],[],{"space":21565,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21567,"publishedVersion":23,"revision":63,"contentType":21569,"locale":29},{"sys":21566},{"type":12,"linkType":13,"id":14},{"sys":21568},{"id":21,"type":12,"linkType":22},{"sys":21570},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21572,"metaTitle":430,"metaDescription":431,"mainTitle":21573,"subtitle":449,"heroImage":21588,"ctaButton":472,"ctaLink":473},[429],{"data":21574,"content":21575,"nodeType":405},{},[21576,21582],{"data":21577,"content":21578,"nodeType":442},{},[21579],{"data":21580,"marks":21581,"value":441,"nodeType":84},{},[],{"data":21583,"content":21584,"nodeType":103},{},[21585],{"data":21586,"marks":21587,"value":202,"nodeType":84},{},[],{"metadata":21589,"sys":21592,"fields":21597},{"tags":21590,"concepts":21591},[],[],{"space":21593,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21595,"publishedVersion":63,"revision":45,"locale":29},{"sys":21594},{"type":12,"linkType":13,"id":14},{"sys":21596},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21598},{"url":464,"details":21599,"fileName":470,"contentType":471},{"size":466,"image":21600},{"width":468,"height":469},{"sys":21602,"fields":21605},{"id":21603,"createdAt":21604},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":21606,"slug":21607,"articleIntro":21606,"category":21608},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[21609],{"metadata":21610,"sys":21613,"fields":21620},{"tags":21611,"concepts":21612},[],[],{"space":21614,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21616,"publishedVersion":23,"revision":63,"contentType":21618,"locale":29},{"sys":21615},{"type":12,"linkType":13,"id":14},{"sys":21617},{"id":21,"type":12,"linkType":22},{"sys":21619},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21621,"metaTitle":430,"metaDescription":431,"mainTitle":21622,"subtitle":449,"heroImage":21637,"ctaButton":472,"ctaLink":473},[429],{"data":21623,"content":21624,"nodeType":405},{},[21625,21631],{"data":21626,"content":21627,"nodeType":442},{},[21628],{"data":21629,"marks":21630,"value":441,"nodeType":84},{},[],{"data":21632,"content":21633,"nodeType":103},{},[21634],{"data":21635,"marks":21636,"value":202,"nodeType":84},{},[],{"metadata":21638,"sys":21641,"fields":21646},{"tags":21639,"concepts":21640},[],[],{"space":21642,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21644,"publishedVersion":63,"revision":45,"locale":29},{"sys":21643},{"type":12,"linkType":13,"id":14},{"sys":21645},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21647},{"url":464,"details":21648,"fileName":470,"contentType":471},{"size":466,"image":21649},{"width":468,"height":469},{"sys":21651,"fields":21654},{"id":21652,"createdAt":21653},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":21655,"slug":21656,"articleIntro":21655,"category":21657},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[21658],{"metadata":21659,"sys":21662,"fields":21669},{"tags":21660,"concepts":21661},[],[],{"space":21663,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21665,"publishedVersion":23,"revision":63,"contentType":21667,"locale":29},{"sys":21664},{"type":12,"linkType":13,"id":14},{"sys":21666},{"id":21,"type":12,"linkType":22},{"sys":21668},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21670,"metaTitle":430,"metaDescription":431,"mainTitle":21671,"subtitle":449,"heroImage":21686,"ctaButton":472,"ctaLink":473},[429],{"data":21672,"content":21673,"nodeType":405},{},[21674,21680],{"data":21675,"content":21676,"nodeType":442},{},[21677],{"data":21678,"marks":21679,"value":441,"nodeType":84},{},[],{"data":21681,"content":21682,"nodeType":103},{},[21683],{"data":21684,"marks":21685,"value":202,"nodeType":84},{},[],{"metadata":21687,"sys":21690,"fields":21695},{"tags":21688,"concepts":21689},[],[],{"space":21691,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21693,"publishedVersion":63,"revision":45,"locale":29},{"sys":21692},{"type":12,"linkType":13,"id":14},{"sys":21694},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21696},{"url":464,"details":21697,"fileName":470,"contentType":471},{"size":466,"image":21698},{"width":468,"height":469},{"sys":21700,"fields":21703},{"id":21701,"createdAt":21702},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":21704,"slug":21705,"articleIntro":21704,"category":21706},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[21707],{"metadata":21708,"sys":21711,"fields":21718},{"tags":21709,"concepts":21710},[],[],{"space":21712,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21714,"publishedVersion":23,"revision":63,"contentType":21716,"locale":29},{"sys":21713},{"type":12,"linkType":13,"id":14},{"sys":21715},{"id":21,"type":12,"linkType":22},{"sys":21717},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21719,"metaTitle":430,"metaDescription":431,"mainTitle":21720,"subtitle":449,"heroImage":21735,"ctaButton":472,"ctaLink":473},[429],{"data":21721,"content":21722,"nodeType":405},{},[21723,21729],{"data":21724,"content":21725,"nodeType":442},{},[21726],{"data":21727,"marks":21728,"value":441,"nodeType":84},{},[],{"data":21730,"content":21731,"nodeType":103},{},[21732],{"data":21733,"marks":21734,"value":202,"nodeType":84},{},[],{"metadata":21736,"sys":21739,"fields":21744},{"tags":21737,"concepts":21738},[],[],{"space":21740,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21742,"publishedVersion":63,"revision":45,"locale":29},{"sys":21741},{"type":12,"linkType":13,"id":14},{"sys":21743},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21745},{"url":464,"details":21746,"fileName":470,"contentType":471},{"size":466,"image":21747},{"width":468,"height":469},{"sys":21749,"fields":21752},{"id":21750,"createdAt":21751},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":21753,"slug":21754,"articleIntro":21753,"category":21755},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[21756],{"metadata":21757,"sys":21760,"fields":21767},{"tags":21758,"concepts":21759},[],[],{"space":21761,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21763,"publishedVersion":23,"revision":63,"contentType":21765,"locale":29},{"sys":21762},{"type":12,"linkType":13,"id":14},{"sys":21764},{"id":21,"type":12,"linkType":22},{"sys":21766},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21768,"metaTitle":430,"metaDescription":431,"mainTitle":21769,"subtitle":449,"heroImage":21784,"ctaButton":472,"ctaLink":473},[429],{"data":21770,"content":21771,"nodeType":405},{},[21772,21778],{"data":21773,"content":21774,"nodeType":442},{},[21775],{"data":21776,"marks":21777,"value":441,"nodeType":84},{},[],{"data":21779,"content":21780,"nodeType":103},{},[21781],{"data":21782,"marks":21783,"value":202,"nodeType":84},{},[],{"metadata":21785,"sys":21788,"fields":21793},{"tags":21786,"concepts":21787},[],[],{"space":21789,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21791,"publishedVersion":63,"revision":45,"locale":29},{"sys":21790},{"type":12,"linkType":13,"id":14},{"sys":21792},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21794},{"url":464,"details":21795,"fileName":470,"contentType":471},{"size":466,"image":21796},{"width":468,"height":469},{"sys":21798,"fields":21801},{"id":21799,"createdAt":21800},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":21802,"slug":21803,"articleIntro":21802,"category":21804},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[21805],{"metadata":21806,"sys":21809,"fields":21816},{"tags":21807,"concepts":21808},[],[],{"space":21810,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21812,"publishedVersion":23,"revision":63,"contentType":21814,"locale":29},{"sys":21811},{"type":12,"linkType":13,"id":14},{"sys":21813},{"id":21,"type":12,"linkType":22},{"sys":21815},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21817,"metaTitle":430,"metaDescription":431,"mainTitle":21818,"subtitle":449,"heroImage":21833,"ctaButton":472,"ctaLink":473},[429],{"data":21819,"content":21820,"nodeType":405},{},[21821,21827],{"data":21822,"content":21823,"nodeType":442},{},[21824],{"data":21825,"marks":21826,"value":441,"nodeType":84},{},[],{"data":21828,"content":21829,"nodeType":103},{},[21830],{"data":21831,"marks":21832,"value":202,"nodeType":84},{},[],{"metadata":21834,"sys":21837,"fields":21842},{"tags":21835,"concepts":21836},[],[],{"space":21838,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21840,"publishedVersion":63,"revision":45,"locale":29},{"sys":21839},{"type":12,"linkType":13,"id":14},{"sys":21841},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21843},{"url":464,"details":21844,"fileName":470,"contentType":471},{"size":466,"image":21845},{"width":468,"height":469},{"sys":21847,"fields":21850},{"id":21848,"createdAt":21849},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":21851,"slug":21852,"articleIntro":21853,"category":21854},"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.",[21855],{"metadata":21856,"sys":21859,"fields":21866},{"tags":21857,"concepts":21858},[],[],{"space":21860,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21862,"publishedVersion":23,"revision":63,"contentType":21864,"locale":29},{"sys":21861},{"type":12,"linkType":13,"id":14},{"sys":21863},{"id":21,"type":12,"linkType":22},{"sys":21865},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21867,"metaTitle":430,"metaDescription":431,"mainTitle":21868,"subtitle":449,"heroImage":21883,"ctaButton":472,"ctaLink":473},[429],{"data":21869,"content":21870,"nodeType":405},{},[21871,21877],{"data":21872,"content":21873,"nodeType":442},{},[21874],{"data":21875,"marks":21876,"value":441,"nodeType":84},{},[],{"data":21878,"content":21879,"nodeType":103},{},[21880],{"data":21881,"marks":21882,"value":202,"nodeType":84},{},[],{"metadata":21884,"sys":21887,"fields":21892},{"tags":21885,"concepts":21886},[],[],{"space":21888,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21890,"publishedVersion":63,"revision":45,"locale":29},{"sys":21889},{"type":12,"linkType":13,"id":14},{"sys":21891},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21893},{"url":464,"details":21894,"fileName":470,"contentType":471},{"size":466,"image":21895},{"width":468,"height":469},{"sys":21897,"fields":21900},{"id":21898,"createdAt":21899},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":21901,"slug":21902,"articleIntro":21901,"category":21903},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[21904],{"metadata":21905,"sys":21908,"fields":21915},{"tags":21906,"concepts":21907},[],[],{"space":21909,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21911,"publishedVersion":23,"revision":63,"contentType":21913,"locale":29},{"sys":21910},{"type":12,"linkType":13,"id":14},{"sys":21912},{"id":21,"type":12,"linkType":22},{"sys":21914},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21916,"metaTitle":430,"metaDescription":431,"mainTitle":21917,"subtitle":449,"heroImage":21932,"ctaButton":472,"ctaLink":473},[429],{"data":21918,"content":21919,"nodeType":405},{},[21920,21926],{"data":21921,"content":21922,"nodeType":442},{},[21923],{"data":21924,"marks":21925,"value":441,"nodeType":84},{},[],{"data":21927,"content":21928,"nodeType":103},{},[21929],{"data":21930,"marks":21931,"value":202,"nodeType":84},{},[],{"metadata":21933,"sys":21936,"fields":21941},{"tags":21934,"concepts":21935},[],[],{"space":21937,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21939,"publishedVersion":63,"revision":45,"locale":29},{"sys":21938},{"type":12,"linkType":13,"id":14},{"sys":21940},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21942},{"url":464,"details":21943,"fileName":470,"contentType":471},{"size":466,"image":21944},{"width":468,"height":469},{"sys":21946,"fields":21949},{"id":21947,"createdAt":21948},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":21950,"slug":21951,"articleIntro":-1,"category":21952},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[21953],{"metadata":21954,"sys":21957,"fields":21964},{"tags":21955,"concepts":21956},[],[],{"space":21958,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":21960,"publishedVersion":23,"revision":63,"contentType":21962,"locale":29},{"sys":21959},{"type":12,"linkType":13,"id":14},{"sys":21961},{"id":21,"type":12,"linkType":22},{"sys":21963},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":21965,"metaTitle":430,"metaDescription":431,"mainTitle":21966,"subtitle":449,"heroImage":21981,"ctaButton":472,"ctaLink":473},[429],{"data":21967,"content":21968,"nodeType":405},{},[21969,21975],{"data":21970,"content":21971,"nodeType":442},{},[21972],{"data":21973,"marks":21974,"value":441,"nodeType":84},{},[],{"data":21976,"content":21977,"nodeType":103},{},[21978],{"data":21979,"marks":21980,"value":202,"nodeType":84},{},[],{"metadata":21982,"sys":21985,"fields":21990},{"tags":21983,"concepts":21984},[],[],{"space":21986,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":21988,"publishedVersion":63,"revision":45,"locale":29},{"sys":21987},{"type":12,"linkType":13,"id":14},{"sys":21989},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":21991},{"url":464,"details":21992,"fileName":470,"contentType":471},{"size":466,"image":21993},{"width":468,"height":469},{"sys":21995,"fields":21998},{"id":21996,"createdAt":21997},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":21999,"slug":22000,"articleIntro":21999,"category":22001},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[22002],{"metadata":22003,"sys":22006,"fields":22013},{"tags":22004,"concepts":22005},[],[],{"space":22007,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22009,"publishedVersion":23,"revision":63,"contentType":22011,"locale":29},{"sys":22008},{"type":12,"linkType":13,"id":14},{"sys":22010},{"id":21,"type":12,"linkType":22},{"sys":22012},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22014,"metaTitle":430,"metaDescription":431,"mainTitle":22015,"subtitle":449,"heroImage":22030,"ctaButton":472,"ctaLink":473},[429],{"data":22016,"content":22017,"nodeType":405},{},[22018,22024],{"data":22019,"content":22020,"nodeType":442},{},[22021],{"data":22022,"marks":22023,"value":441,"nodeType":84},{},[],{"data":22025,"content":22026,"nodeType":103},{},[22027],{"data":22028,"marks":22029,"value":202,"nodeType":84},{},[],{"metadata":22031,"sys":22034,"fields":22039},{"tags":22032,"concepts":22033},[],[],{"space":22035,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22037,"publishedVersion":63,"revision":45,"locale":29},{"sys":22036},{"type":12,"linkType":13,"id":14},{"sys":22038},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22040},{"url":464,"details":22041,"fileName":470,"contentType":471},{"size":466,"image":22042},{"width":468,"height":469},{"sys":22044,"fields":22047},{"id":22045,"createdAt":22046},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":22048,"slug":22049,"articleIntro":22050,"category":22051},"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",[22052],{"metadata":22053,"sys":22056,"fields":22063},{"tags":22054,"concepts":22055},[],[],{"space":22057,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22059,"publishedVersion":23,"revision":63,"contentType":22061,"locale":29},{"sys":22058},{"type":12,"linkType":13,"id":14},{"sys":22060},{"id":21,"type":12,"linkType":22},{"sys":22062},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22064,"metaTitle":430,"metaDescription":431,"mainTitle":22065,"subtitle":449,"heroImage":22080,"ctaButton":472,"ctaLink":473},[429],{"data":22066,"content":22067,"nodeType":405},{},[22068,22074],{"data":22069,"content":22070,"nodeType":442},{},[22071],{"data":22072,"marks":22073,"value":441,"nodeType":84},{},[],{"data":22075,"content":22076,"nodeType":103},{},[22077],{"data":22078,"marks":22079,"value":202,"nodeType":84},{},[],{"metadata":22081,"sys":22084,"fields":22089},{"tags":22082,"concepts":22083},[],[],{"space":22085,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22087,"publishedVersion":63,"revision":45,"locale":29},{"sys":22086},{"type":12,"linkType":13,"id":14},{"sys":22088},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22090},{"url":464,"details":22091,"fileName":470,"contentType":471},{"size":466,"image":22092},{"width":468,"height":469},{"sys":22094,"fields":22097},{"id":22095,"createdAt":22096},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":22098,"slug":22099,"articleIntro":22098,"category":22100},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[22101],{"metadata":22102,"sys":22105,"fields":22112},{"tags":22103,"concepts":22104},[],[],{"space":22106,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22108,"publishedVersion":23,"revision":63,"contentType":22110,"locale":29},{"sys":22107},{"type":12,"linkType":13,"id":14},{"sys":22109},{"id":21,"type":12,"linkType":22},{"sys":22111},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22113,"metaTitle":430,"metaDescription":431,"mainTitle":22114,"subtitle":449,"heroImage":22129,"ctaButton":472,"ctaLink":473},[429],{"data":22115,"content":22116,"nodeType":405},{},[22117,22123],{"data":22118,"content":22119,"nodeType":442},{},[22120],{"data":22121,"marks":22122,"value":441,"nodeType":84},{},[],{"data":22124,"content":22125,"nodeType":103},{},[22126],{"data":22127,"marks":22128,"value":202,"nodeType":84},{},[],{"metadata":22130,"sys":22133,"fields":22138},{"tags":22131,"concepts":22132},[],[],{"space":22134,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22136,"publishedVersion":63,"revision":45,"locale":29},{"sys":22135},{"type":12,"linkType":13,"id":14},{"sys":22137},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22139},{"url":464,"details":22140,"fileName":470,"contentType":471},{"size":466,"image":22141},{"width":468,"height":469},{"sys":22143,"fields":22146},{"id":22144,"createdAt":22145},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":22147,"slug":22148,"articleIntro":22147,"category":22149},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[22150],{"metadata":22151,"sys":22154,"fields":22161},{"tags":22152,"concepts":22153},[],[],{"space":22155,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22157,"publishedVersion":23,"revision":63,"contentType":22159,"locale":29},{"sys":22156},{"type":12,"linkType":13,"id":14},{"sys":22158},{"id":21,"type":12,"linkType":22},{"sys":22160},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22162,"metaTitle":430,"metaDescription":431,"mainTitle":22163,"subtitle":449,"heroImage":22178,"ctaButton":472,"ctaLink":473},[429],{"data":22164,"content":22165,"nodeType":405},{},[22166,22172],{"data":22167,"content":22168,"nodeType":442},{},[22169],{"data":22170,"marks":22171,"value":441,"nodeType":84},{},[],{"data":22173,"content":22174,"nodeType":103},{},[22175],{"data":22176,"marks":22177,"value":202,"nodeType":84},{},[],{"metadata":22179,"sys":22182,"fields":22187},{"tags":22180,"concepts":22181},[],[],{"space":22183,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22185,"publishedVersion":63,"revision":45,"locale":29},{"sys":22184},{"type":12,"linkType":13,"id":14},{"sys":22186},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22188},{"url":464,"details":22189,"fileName":470,"contentType":471},{"size":466,"image":22190},{"width":468,"height":469},{"sys":22192,"fields":22195},{"id":22193,"createdAt":22194},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":22196,"slug":22197,"articleIntro":22196,"category":22198},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[22199],{"metadata":22200,"sys":22203,"fields":22210},{"tags":22201,"concepts":22202},[],[],{"space":22204,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22206,"publishedVersion":23,"revision":63,"contentType":22208,"locale":29},{"sys":22205},{"type":12,"linkType":13,"id":14},{"sys":22207},{"id":21,"type":12,"linkType":22},{"sys":22209},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22211,"metaTitle":430,"metaDescription":431,"mainTitle":22212,"subtitle":449,"heroImage":22227,"ctaButton":472,"ctaLink":473},[429],{"data":22213,"content":22214,"nodeType":405},{},[22215,22221],{"data":22216,"content":22217,"nodeType":442},{},[22218],{"data":22219,"marks":22220,"value":441,"nodeType":84},{},[],{"data":22222,"content":22223,"nodeType":103},{},[22224],{"data":22225,"marks":22226,"value":202,"nodeType":84},{},[],{"metadata":22228,"sys":22231,"fields":22236},{"tags":22229,"concepts":22230},[],[],{"space":22232,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22234,"publishedVersion":63,"revision":45,"locale":29},{"sys":22233},{"type":12,"linkType":13,"id":14},{"sys":22235},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22237},{"url":464,"details":22238,"fileName":470,"contentType":471},{"size":466,"image":22239},{"width":468,"height":469},{"sys":22241,"fields":22244},{"id":22242,"createdAt":22243},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":22245,"slug":22246,"articleIntro":22245,"category":22247},"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",[22248],{"metadata":22249,"sys":22252,"fields":22259},{"tags":22250,"concepts":22251},[],[],{"space":22253,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22255,"publishedVersion":23,"revision":63,"contentType":22257,"locale":29},{"sys":22254},{"type":12,"linkType":13,"id":14},{"sys":22256},{"id":21,"type":12,"linkType":22},{"sys":22258},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22260,"metaTitle":430,"metaDescription":431,"mainTitle":22261,"subtitle":449,"heroImage":22276,"ctaButton":472,"ctaLink":473},[429],{"data":22262,"content":22263,"nodeType":405},{},[22264,22270],{"data":22265,"content":22266,"nodeType":442},{},[22267],{"data":22268,"marks":22269,"value":441,"nodeType":84},{},[],{"data":22271,"content":22272,"nodeType":103},{},[22273],{"data":22274,"marks":22275,"value":202,"nodeType":84},{},[],{"metadata":22277,"sys":22280,"fields":22285},{"tags":22278,"concepts":22279},[],[],{"space":22281,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22283,"publishedVersion":63,"revision":45,"locale":29},{"sys":22282},{"type":12,"linkType":13,"id":14},{"sys":22284},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22286},{"url":464,"details":22287,"fileName":470,"contentType":471},{"size":466,"image":22288},{"width":468,"height":469},{"sys":22290,"fields":22293},{"id":22291,"createdAt":22292},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":22294,"slug":22295,"articleIntro":22294,"category":22296},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[22297],{"metadata":22298,"sys":22301,"fields":22308},{"tags":22299,"concepts":22300},[],[],{"space":22302,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22304,"publishedVersion":23,"revision":63,"contentType":22306,"locale":29},{"sys":22303},{"type":12,"linkType":13,"id":14},{"sys":22305},{"id":21,"type":12,"linkType":22},{"sys":22307},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22309,"metaTitle":430,"metaDescription":431,"mainTitle":22310,"subtitle":449,"heroImage":22325,"ctaButton":472,"ctaLink":473},[429],{"data":22311,"content":22312,"nodeType":405},{},[22313,22319],{"data":22314,"content":22315,"nodeType":442},{},[22316],{"data":22317,"marks":22318,"value":441,"nodeType":84},{},[],{"data":22320,"content":22321,"nodeType":103},{},[22322],{"data":22323,"marks":22324,"value":202,"nodeType":84},{},[],{"metadata":22326,"sys":22329,"fields":22334},{"tags":22327,"concepts":22328},[],[],{"space":22330,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22332,"publishedVersion":63,"revision":45,"locale":29},{"sys":22331},{"type":12,"linkType":13,"id":14},{"sys":22333},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22335},{"url":464,"details":22336,"fileName":470,"contentType":471},{"size":466,"image":22337},{"width":468,"height":469},{"sys":22339,"fields":22342},{"id":22340,"createdAt":22341},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":22343,"slug":22344,"articleIntro":22345,"category":22346},"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.",[22347],{"metadata":22348,"sys":22351,"fields":22358},{"tags":22349,"concepts":22350},[],[],{"space":22352,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22354,"publishedVersion":23,"revision":63,"contentType":22356,"locale":29},{"sys":22353},{"type":12,"linkType":13,"id":14},{"sys":22355},{"id":21,"type":12,"linkType":22},{"sys":22357},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22359,"metaTitle":430,"metaDescription":431,"mainTitle":22360,"subtitle":449,"heroImage":22375,"ctaButton":472,"ctaLink":473},[429],{"data":22361,"content":22362,"nodeType":405},{},[22363,22369],{"data":22364,"content":22365,"nodeType":442},{},[22366],{"data":22367,"marks":22368,"value":441,"nodeType":84},{},[],{"data":22370,"content":22371,"nodeType":103},{},[22372],{"data":22373,"marks":22374,"value":202,"nodeType":84},{},[],{"metadata":22376,"sys":22379,"fields":22384},{"tags":22377,"concepts":22378},[],[],{"space":22380,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22382,"publishedVersion":63,"revision":45,"locale":29},{"sys":22381},{"type":12,"linkType":13,"id":14},{"sys":22383},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22385},{"url":464,"details":22386,"fileName":470,"contentType":471},{"size":466,"image":22387},{"width":468,"height":469},{"sys":22389,"fields":22392},{"id":22390,"createdAt":22391},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":22393,"slug":22394,"articleIntro":22393,"category":22395},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[22396],{"metadata":22397,"sys":22400,"fields":22407},{"tags":22398,"concepts":22399},[],[],{"space":22401,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22403,"publishedVersion":23,"revision":63,"contentType":22405,"locale":29},{"sys":22402},{"type":12,"linkType":13,"id":14},{"sys":22404},{"id":21,"type":12,"linkType":22},{"sys":22406},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22408,"metaTitle":430,"metaDescription":431,"mainTitle":22409,"subtitle":449,"heroImage":22424,"ctaButton":472,"ctaLink":473},[429],{"data":22410,"content":22411,"nodeType":405},{},[22412,22418],{"data":22413,"content":22414,"nodeType":442},{},[22415],{"data":22416,"marks":22417,"value":441,"nodeType":84},{},[],{"data":22419,"content":22420,"nodeType":103},{},[22421],{"data":22422,"marks":22423,"value":202,"nodeType":84},{},[],{"metadata":22425,"sys":22428,"fields":22433},{"tags":22426,"concepts":22427},[],[],{"space":22429,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22431,"publishedVersion":63,"revision":45,"locale":29},{"sys":22430},{"type":12,"linkType":13,"id":14},{"sys":22432},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22434},{"url":464,"details":22435,"fileName":470,"contentType":471},{"size":466,"image":22436},{"width":468,"height":469},{"sys":22438,"fields":22441},{"id":22439,"createdAt":22440},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":22442,"slug":22443,"articleIntro":22442,"category":22444},"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",[22445],{"metadata":22446,"sys":22449,"fields":22456},{"tags":22447,"concepts":22448},[],[],{"space":22450,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22452,"publishedVersion":23,"revision":63,"contentType":22454,"locale":29},{"sys":22451},{"type":12,"linkType":13,"id":14},{"sys":22453},{"id":21,"type":12,"linkType":22},{"sys":22455},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22457,"metaTitle":430,"metaDescription":431,"mainTitle":22458,"subtitle":449,"heroImage":22473,"ctaButton":472,"ctaLink":473},[429],{"data":22459,"content":22460,"nodeType":405},{},[22461,22467],{"data":22462,"content":22463,"nodeType":442},{},[22464],{"data":22465,"marks":22466,"value":441,"nodeType":84},{},[],{"data":22468,"content":22469,"nodeType":103},{},[22470],{"data":22471,"marks":22472,"value":202,"nodeType":84},{},[],{"metadata":22474,"sys":22477,"fields":22482},{"tags":22475,"concepts":22476},[],[],{"space":22478,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22480,"publishedVersion":63,"revision":45,"locale":29},{"sys":22479},{"type":12,"linkType":13,"id":14},{"sys":22481},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22483},{"url":464,"details":22484,"fileName":470,"contentType":471},{"size":466,"image":22485},{"width":468,"height":469},{"sys":22487,"fields":22490},{"id":22488,"createdAt":22489},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":22491,"slug":22492,"articleIntro":22491,"category":22493},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[22494],{"metadata":22495,"sys":22498,"fields":22505},{"tags":22496,"concepts":22497},[],[],{"space":22499,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22501,"publishedVersion":23,"revision":63,"contentType":22503,"locale":29},{"sys":22500},{"type":12,"linkType":13,"id":14},{"sys":22502},{"id":21,"type":12,"linkType":22},{"sys":22504},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22506,"metaTitle":430,"metaDescription":431,"mainTitle":22507,"subtitle":449,"heroImage":22522,"ctaButton":472,"ctaLink":473},[429],{"data":22508,"content":22509,"nodeType":405},{},[22510,22516],{"data":22511,"content":22512,"nodeType":442},{},[22513],{"data":22514,"marks":22515,"value":441,"nodeType":84},{},[],{"data":22517,"content":22518,"nodeType":103},{},[22519],{"data":22520,"marks":22521,"value":202,"nodeType":84},{},[],{"metadata":22523,"sys":22526,"fields":22531},{"tags":22524,"concepts":22525},[],[],{"space":22527,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22529,"publishedVersion":63,"revision":45,"locale":29},{"sys":22528},{"type":12,"linkType":13,"id":14},{"sys":22530},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22532},{"url":464,"details":22533,"fileName":470,"contentType":471},{"size":466,"image":22534},{"width":468,"height":469},{"sys":22536,"fields":22539},{"id":22537,"createdAt":22538},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":22540,"slug":22541,"articleIntro":-1,"category":22542},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[22543],{"metadata":22544,"sys":22547,"fields":22554},{"tags":22545,"concepts":22546},[],[],{"space":22548,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22550,"publishedVersion":23,"revision":63,"contentType":22552,"locale":29},{"sys":22549},{"type":12,"linkType":13,"id":14},{"sys":22551},{"id":21,"type":12,"linkType":22},{"sys":22553},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22555,"metaTitle":430,"metaDescription":431,"mainTitle":22556,"subtitle":449,"heroImage":22571,"ctaButton":472,"ctaLink":473},[429],{"data":22557,"content":22558,"nodeType":405},{},[22559,22565],{"data":22560,"content":22561,"nodeType":442},{},[22562],{"data":22563,"marks":22564,"value":441,"nodeType":84},{},[],{"data":22566,"content":22567,"nodeType":103},{},[22568],{"data":22569,"marks":22570,"value":202,"nodeType":84},{},[],{"metadata":22572,"sys":22575,"fields":22580},{"tags":22573,"concepts":22574},[],[],{"space":22576,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22578,"publishedVersion":63,"revision":45,"locale":29},{"sys":22577},{"type":12,"linkType":13,"id":14},{"sys":22579},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22581},{"url":464,"details":22582,"fileName":470,"contentType":471},{"size":466,"image":22583},{"width":468,"height":469},{"sys":22585,"fields":22588},{"id":22586,"createdAt":22587},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":22589,"slug":22590,"articleIntro":-1,"category":22591},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[22592],{"metadata":22593,"sys":22596,"fields":22603},{"tags":22594,"concepts":22595},[],[],{"space":22597,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22599,"publishedVersion":23,"revision":63,"contentType":22601,"locale":29},{"sys":22598},{"type":12,"linkType":13,"id":14},{"sys":22600},{"id":21,"type":12,"linkType":22},{"sys":22602},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22604,"metaTitle":430,"metaDescription":431,"mainTitle":22605,"subtitle":449,"heroImage":22620,"ctaButton":472,"ctaLink":473},[429],{"data":22606,"content":22607,"nodeType":405},{},[22608,22614],{"data":22609,"content":22610,"nodeType":442},{},[22611],{"data":22612,"marks":22613,"value":441,"nodeType":84},{},[],{"data":22615,"content":22616,"nodeType":103},{},[22617],{"data":22618,"marks":22619,"value":202,"nodeType":84},{},[],{"metadata":22621,"sys":22624,"fields":22629},{"tags":22622,"concepts":22623},[],[],{"space":22625,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22627,"publishedVersion":63,"revision":45,"locale":29},{"sys":22626},{"type":12,"linkType":13,"id":14},{"sys":22628},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22630},{"url":464,"details":22631,"fileName":470,"contentType":471},{"size":466,"image":22632},{"width":468,"height":469},{"sys":22634,"fields":22637},{"id":22635,"createdAt":22636},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":22638,"slug":22639,"articleIntro":-1,"category":22640},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[22641],{"metadata":22642,"sys":22645,"fields":22652},{"tags":22643,"concepts":22644},[],[],{"space":22646,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22648,"publishedVersion":23,"revision":63,"contentType":22650,"locale":29},{"sys":22647},{"type":12,"linkType":13,"id":14},{"sys":22649},{"id":21,"type":12,"linkType":22},{"sys":22651},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22653,"metaTitle":430,"metaDescription":431,"mainTitle":22654,"subtitle":449,"heroImage":22669,"ctaButton":472,"ctaLink":473},[429],{"data":22655,"content":22656,"nodeType":405},{},[22657,22663],{"data":22658,"content":22659,"nodeType":442},{},[22660],{"data":22661,"marks":22662,"value":441,"nodeType":84},{},[],{"data":22664,"content":22665,"nodeType":103},{},[22666],{"data":22667,"marks":22668,"value":202,"nodeType":84},{},[],{"metadata":22670,"sys":22673,"fields":22678},{"tags":22671,"concepts":22672},[],[],{"space":22674,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22676,"publishedVersion":63,"revision":45,"locale":29},{"sys":22675},{"type":12,"linkType":13,"id":14},{"sys":22677},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22679},{"url":464,"details":22680,"fileName":470,"contentType":471},{"size":466,"image":22681},{"width":468,"height":469},{"sys":22683,"fields":22686},{"id":22684,"createdAt":22685},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":22687,"slug":22688,"articleIntro":22687,"category":22689},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[22690],{"metadata":22691,"sys":22694,"fields":22701},{"tags":22692,"concepts":22693},[],[],{"space":22695,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22697,"publishedVersion":23,"revision":63,"contentType":22699,"locale":29},{"sys":22696},{"type":12,"linkType":13,"id":14},{"sys":22698},{"id":21,"type":12,"linkType":22},{"sys":22700},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22702,"metaTitle":430,"metaDescription":431,"mainTitle":22703,"subtitle":449,"heroImage":22718,"ctaButton":472,"ctaLink":473},[429],{"data":22704,"content":22705,"nodeType":405},{},[22706,22712],{"data":22707,"content":22708,"nodeType":442},{},[22709],{"data":22710,"marks":22711,"value":441,"nodeType":84},{},[],{"data":22713,"content":22714,"nodeType":103},{},[22715],{"data":22716,"marks":22717,"value":202,"nodeType":84},{},[],{"metadata":22719,"sys":22722,"fields":22727},{"tags":22720,"concepts":22721},[],[],{"space":22723,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22725,"publishedVersion":63,"revision":45,"locale":29},{"sys":22724},{"type":12,"linkType":13,"id":14},{"sys":22726},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22728},{"url":464,"details":22729,"fileName":470,"contentType":471},{"size":466,"image":22730},{"width":468,"height":469},{"sys":22732,"fields":22735},{"id":22733,"createdAt":22734},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":22736,"slug":22737,"articleIntro":22736,"category":22738},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[22739],{"metadata":22740,"sys":22743,"fields":22750},{"tags":22741,"concepts":22742},[],[],{"space":22744,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22746,"publishedVersion":23,"revision":63,"contentType":22748,"locale":29},{"sys":22745},{"type":12,"linkType":13,"id":14},{"sys":22747},{"id":21,"type":12,"linkType":22},{"sys":22749},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22751,"metaTitle":430,"metaDescription":431,"mainTitle":22752,"subtitle":449,"heroImage":22767,"ctaButton":472,"ctaLink":473},[429],{"data":22753,"content":22754,"nodeType":405},{},[22755,22761],{"data":22756,"content":22757,"nodeType":442},{},[22758],{"data":22759,"marks":22760,"value":441,"nodeType":84},{},[],{"data":22762,"content":22763,"nodeType":103},{},[22764],{"data":22765,"marks":22766,"value":202,"nodeType":84},{},[],{"metadata":22768,"sys":22771,"fields":22776},{"tags":22769,"concepts":22770},[],[],{"space":22772,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22774,"publishedVersion":63,"revision":45,"locale":29},{"sys":22773},{"type":12,"linkType":13,"id":14},{"sys":22775},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22777},{"url":464,"details":22778,"fileName":470,"contentType":471},{"size":466,"image":22779},{"width":468,"height":469},{"sys":22781,"fields":22784},{"id":22782,"createdAt":22783},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":22785,"slug":22786,"articleIntro":-1,"category":22787},"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",[22788],{"metadata":22789,"sys":22792,"fields":22799},{"tags":22790,"concepts":22791},[],[],{"space":22793,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22795,"publishedVersion":23,"revision":63,"contentType":22797,"locale":29},{"sys":22794},{"type":12,"linkType":13,"id":14},{"sys":22796},{"id":21,"type":12,"linkType":22},{"sys":22798},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22800,"metaTitle":430,"metaDescription":431,"mainTitle":22801,"subtitle":449,"heroImage":22816,"ctaButton":472,"ctaLink":473},[429],{"data":22802,"content":22803,"nodeType":405},{},[22804,22810],{"data":22805,"content":22806,"nodeType":442},{},[22807],{"data":22808,"marks":22809,"value":441,"nodeType":84},{},[],{"data":22811,"content":22812,"nodeType":103},{},[22813],{"data":22814,"marks":22815,"value":202,"nodeType":84},{},[],{"metadata":22817,"sys":22820,"fields":22825},{"tags":22818,"concepts":22819},[],[],{"space":22821,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22823,"publishedVersion":63,"revision":45,"locale":29},{"sys":22822},{"type":12,"linkType":13,"id":14},{"sys":22824},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22826},{"url":464,"details":22827,"fileName":470,"contentType":471},{"size":466,"image":22828},{"width":468,"height":469},{"sys":22830,"fields":22833},{"id":22831,"createdAt":22832},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":22834,"slug":22835,"articleIntro":-1,"category":22836},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[22837],{"metadata":22838,"sys":22841,"fields":22848},{"tags":22839,"concepts":22840},[],[],{"space":22842,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22844,"publishedVersion":23,"revision":63,"contentType":22846,"locale":29},{"sys":22843},{"type":12,"linkType":13,"id":14},{"sys":22845},{"id":21,"type":12,"linkType":22},{"sys":22847},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22849,"metaTitle":430,"metaDescription":431,"mainTitle":22850,"subtitle":449,"heroImage":22865,"ctaButton":472,"ctaLink":473},[429],{"data":22851,"content":22852,"nodeType":405},{},[22853,22859],{"data":22854,"content":22855,"nodeType":442},{},[22856],{"data":22857,"marks":22858,"value":441,"nodeType":84},{},[],{"data":22860,"content":22861,"nodeType":103},{},[22862],{"data":22863,"marks":22864,"value":202,"nodeType":84},{},[],{"metadata":22866,"sys":22869,"fields":22874},{"tags":22867,"concepts":22868},[],[],{"space":22870,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22872,"publishedVersion":63,"revision":45,"locale":29},{"sys":22871},{"type":12,"linkType":13,"id":14},{"sys":22873},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22875},{"url":464,"details":22876,"fileName":470,"contentType":471},{"size":466,"image":22877},{"width":468,"height":469},{"sys":22879,"fields":22882},{"id":22880,"createdAt":22881},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":22883,"slug":22884,"articleIntro":22883,"category":22885},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[22886],{"metadata":22887,"sys":22890,"fields":22897},{"tags":22888,"concepts":22889},[],[],{"space":22891,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22893,"publishedVersion":23,"revision":63,"contentType":22895,"locale":29},{"sys":22892},{"type":12,"linkType":13,"id":14},{"sys":22894},{"id":21,"type":12,"linkType":22},{"sys":22896},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22898,"metaTitle":430,"metaDescription":431,"mainTitle":22899,"subtitle":449,"heroImage":22914,"ctaButton":472,"ctaLink":473},[429],{"data":22900,"content":22901,"nodeType":405},{},[22902,22908],{"data":22903,"content":22904,"nodeType":442},{},[22905],{"data":22906,"marks":22907,"value":441,"nodeType":84},{},[],{"data":22909,"content":22910,"nodeType":103},{},[22911],{"data":22912,"marks":22913,"value":202,"nodeType":84},{},[],{"metadata":22915,"sys":22918,"fields":22923},{"tags":22916,"concepts":22917},[],[],{"space":22919,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22921,"publishedVersion":63,"revision":45,"locale":29},{"sys":22920},{"type":12,"linkType":13,"id":14},{"sys":22922},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22924},{"url":464,"details":22925,"fileName":470,"contentType":471},{"size":466,"image":22926},{"width":468,"height":469},{"sys":22928,"fields":22931},{"id":22929,"createdAt":22930},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":22932,"slug":22933,"articleIntro":22932,"category":22934},"2185 - Cheptel","compte-2185-cheptel",[22935],{"metadata":22936,"sys":22939,"fields":22946},{"tags":22937,"concepts":22938},[],[],{"space":22940,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22942,"publishedVersion":23,"revision":63,"contentType":22944,"locale":29},{"sys":22941},{"type":12,"linkType":13,"id":14},{"sys":22943},{"id":21,"type":12,"linkType":22},{"sys":22945},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22947,"metaTitle":430,"metaDescription":431,"mainTitle":22948,"subtitle":449,"heroImage":22963,"ctaButton":472,"ctaLink":473},[429],{"data":22949,"content":22950,"nodeType":405},{},[22951,22957],{"data":22952,"content":22953,"nodeType":442},{},[22954],{"data":22955,"marks":22956,"value":441,"nodeType":84},{},[],{"data":22958,"content":22959,"nodeType":103},{},[22960],{"data":22961,"marks":22962,"value":202,"nodeType":84},{},[],{"metadata":22964,"sys":22967,"fields":22972},{"tags":22965,"concepts":22966},[],[],{"space":22968,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":22970,"publishedVersion":63,"revision":45,"locale":29},{"sys":22969},{"type":12,"linkType":13,"id":14},{"sys":22971},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":22973},{"url":464,"details":22974,"fileName":470,"contentType":471},{"size":466,"image":22975},{"width":468,"height":469},{"sys":22977,"fields":22980},{"id":22978,"createdAt":22979},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":22981,"slug":22982,"articleIntro":22981,"category":22983},"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",[22984],{"metadata":22985,"sys":22988,"fields":22995},{"tags":22986,"concepts":22987},[],[],{"space":22989,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":22991,"publishedVersion":23,"revision":63,"contentType":22993,"locale":29},{"sys":22990},{"type":12,"linkType":13,"id":14},{"sys":22992},{"id":21,"type":12,"linkType":22},{"sys":22994},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":22996,"metaTitle":430,"metaDescription":431,"mainTitle":22997,"subtitle":449,"heroImage":23012,"ctaButton":472,"ctaLink":473},[429],{"data":22998,"content":22999,"nodeType":405},{},[23000,23006],{"data":23001,"content":23002,"nodeType":442},{},[23003],{"data":23004,"marks":23005,"value":441,"nodeType":84},{},[],{"data":23007,"content":23008,"nodeType":103},{},[23009],{"data":23010,"marks":23011,"value":202,"nodeType":84},{},[],{"metadata":23013,"sys":23016,"fields":23021},{"tags":23014,"concepts":23015},[],[],{"space":23017,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23019,"publishedVersion":63,"revision":45,"locale":29},{"sys":23018},{"type":12,"linkType":13,"id":14},{"sys":23020},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23022},{"url":464,"details":23023,"fileName":470,"contentType":471},{"size":466,"image":23024},{"width":468,"height":469},{"sys":23026,"fields":23029},{"id":23027,"createdAt":23028},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":23030,"slug":23031,"articleIntro":23030,"category":23032},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[23033],{"metadata":23034,"sys":23037,"fields":23044},{"tags":23035,"concepts":23036},[],[],{"space":23038,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23040,"publishedVersion":23,"revision":63,"contentType":23042,"locale":29},{"sys":23039},{"type":12,"linkType":13,"id":14},{"sys":23041},{"id":21,"type":12,"linkType":22},{"sys":23043},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23045,"metaTitle":430,"metaDescription":431,"mainTitle":23046,"subtitle":449,"heroImage":23061,"ctaButton":472,"ctaLink":473},[429],{"data":23047,"content":23048,"nodeType":405},{},[23049,23055],{"data":23050,"content":23051,"nodeType":442},{},[23052],{"data":23053,"marks":23054,"value":441,"nodeType":84},{},[],{"data":23056,"content":23057,"nodeType":103},{},[23058],{"data":23059,"marks":23060,"value":202,"nodeType":84},{},[],{"metadata":23062,"sys":23065,"fields":23070},{"tags":23063,"concepts":23064},[],[],{"space":23066,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23068,"publishedVersion":63,"revision":45,"locale":29},{"sys":23067},{"type":12,"linkType":13,"id":14},{"sys":23069},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23071},{"url":464,"details":23072,"fileName":470,"contentType":471},{"size":466,"image":23073},{"width":468,"height":469},{"sys":23075,"fields":23078},{"id":23076,"createdAt":23077},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":23079,"slug":23080,"articleIntro":-1,"category":23081},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[23082],{"metadata":23083,"sys":23086,"fields":23093},{"tags":23084,"concepts":23085},[],[],{"space":23087,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23089,"publishedVersion":23,"revision":63,"contentType":23091,"locale":29},{"sys":23088},{"type":12,"linkType":13,"id":14},{"sys":23090},{"id":21,"type":12,"linkType":22},{"sys":23092},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23094,"metaTitle":430,"metaDescription":431,"mainTitle":23095,"subtitle":449,"heroImage":23110,"ctaButton":472,"ctaLink":473},[429],{"data":23096,"content":23097,"nodeType":405},{},[23098,23104],{"data":23099,"content":23100,"nodeType":442},{},[23101],{"data":23102,"marks":23103,"value":441,"nodeType":84},{},[],{"data":23105,"content":23106,"nodeType":103},{},[23107],{"data":23108,"marks":23109,"value":202,"nodeType":84},{},[],{"metadata":23111,"sys":23114,"fields":23119},{"tags":23112,"concepts":23113},[],[],{"space":23115,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23117,"publishedVersion":63,"revision":45,"locale":29},{"sys":23116},{"type":12,"linkType":13,"id":14},{"sys":23118},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23120},{"url":464,"details":23121,"fileName":470,"contentType":471},{"size":466,"image":23122},{"width":468,"height":469},{"sys":23124,"fields":23127},{"id":23125,"createdAt":23126},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":23128,"slug":23129,"articleIntro":23128,"category":23130},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[23131],{"metadata":23132,"sys":23135,"fields":23142},{"tags":23133,"concepts":23134},[],[],{"space":23136,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23138,"publishedVersion":23,"revision":63,"contentType":23140,"locale":29},{"sys":23137},{"type":12,"linkType":13,"id":14},{"sys":23139},{"id":21,"type":12,"linkType":22},{"sys":23141},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23143,"metaTitle":430,"metaDescription":431,"mainTitle":23144,"subtitle":449,"heroImage":23159,"ctaButton":472,"ctaLink":473},[429],{"data":23145,"content":23146,"nodeType":405},{},[23147,23153],{"data":23148,"content":23149,"nodeType":442},{},[23150],{"data":23151,"marks":23152,"value":441,"nodeType":84},{},[],{"data":23154,"content":23155,"nodeType":103},{},[23156],{"data":23157,"marks":23158,"value":202,"nodeType":84},{},[],{"metadata":23160,"sys":23163,"fields":23168},{"tags":23161,"concepts":23162},[],[],{"space":23164,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23166,"publishedVersion":63,"revision":45,"locale":29},{"sys":23165},{"type":12,"linkType":13,"id":14},{"sys":23167},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23169},{"url":464,"details":23170,"fileName":470,"contentType":471},{"size":466,"image":23171},{"width":468,"height":469},{"sys":23173,"fields":23176},{"id":23174,"createdAt":23175},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":23177,"slug":23178,"articleIntro":23177,"category":23179},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[23180],{"metadata":23181,"sys":23184,"fields":23191},{"tags":23182,"concepts":23183},[],[],{"space":23185,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23187,"publishedVersion":23,"revision":63,"contentType":23189,"locale":29},{"sys":23186},{"type":12,"linkType":13,"id":14},{"sys":23188},{"id":21,"type":12,"linkType":22},{"sys":23190},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23192,"metaTitle":430,"metaDescription":431,"mainTitle":23193,"subtitle":449,"heroImage":23208,"ctaButton":472,"ctaLink":473},[429],{"data":23194,"content":23195,"nodeType":405},{},[23196,23202],{"data":23197,"content":23198,"nodeType":442},{},[23199],{"data":23200,"marks":23201,"value":441,"nodeType":84},{},[],{"data":23203,"content":23204,"nodeType":103},{},[23205],{"data":23206,"marks":23207,"value":202,"nodeType":84},{},[],{"metadata":23209,"sys":23212,"fields":23217},{"tags":23210,"concepts":23211},[],[],{"space":23213,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23215,"publishedVersion":63,"revision":45,"locale":29},{"sys":23214},{"type":12,"linkType":13,"id":14},{"sys":23216},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23218},{"url":464,"details":23219,"fileName":470,"contentType":471},{"size":466,"image":23220},{"width":468,"height":469},{"sys":23222,"fields":23225},{"id":23223,"createdAt":23224},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":23226,"slug":23227,"articleIntro":-1,"category":23228},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[23229],{"metadata":23230,"sys":23233,"fields":23240},{"tags":23231,"concepts":23232},[],[],{"space":23234,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23236,"publishedVersion":23,"revision":63,"contentType":23238,"locale":29},{"sys":23235},{"type":12,"linkType":13,"id":14},{"sys":23237},{"id":21,"type":12,"linkType":22},{"sys":23239},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23241,"metaTitle":430,"metaDescription":431,"mainTitle":23242,"subtitle":449,"heroImage":23257,"ctaButton":472,"ctaLink":473},[429],{"data":23243,"content":23244,"nodeType":405},{},[23245,23251],{"data":23246,"content":23247,"nodeType":442},{},[23248],{"data":23249,"marks":23250,"value":441,"nodeType":84},{},[],{"data":23252,"content":23253,"nodeType":103},{},[23254],{"data":23255,"marks":23256,"value":202,"nodeType":84},{},[],{"metadata":23258,"sys":23261,"fields":23266},{"tags":23259,"concepts":23260},[],[],{"space":23262,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23264,"publishedVersion":63,"revision":45,"locale":29},{"sys":23263},{"type":12,"linkType":13,"id":14},{"sys":23265},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23267},{"url":464,"details":23268,"fileName":470,"contentType":471},{"size":466,"image":23269},{"width":468,"height":469},{"sys":23271,"fields":23274},{"id":23272,"createdAt":23273},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":23275,"slug":23276,"articleIntro":-1,"category":23277},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[23278],{"metadata":23279,"sys":23282,"fields":23289},{"tags":23280,"concepts":23281},[],[],{"space":23283,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23285,"publishedVersion":23,"revision":63,"contentType":23287,"locale":29},{"sys":23284},{"type":12,"linkType":13,"id":14},{"sys":23286},{"id":21,"type":12,"linkType":22},{"sys":23288},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23290,"metaTitle":430,"metaDescription":431,"mainTitle":23291,"subtitle":449,"heroImage":23306,"ctaButton":472,"ctaLink":473},[429],{"data":23292,"content":23293,"nodeType":405},{},[23294,23300],{"data":23295,"content":23296,"nodeType":442},{},[23297],{"data":23298,"marks":23299,"value":441,"nodeType":84},{},[],{"data":23301,"content":23302,"nodeType":103},{},[23303],{"data":23304,"marks":23305,"value":202,"nodeType":84},{},[],{"metadata":23307,"sys":23310,"fields":23315},{"tags":23308,"concepts":23309},[],[],{"space":23311,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23313,"publishedVersion":63,"revision":45,"locale":29},{"sys":23312},{"type":12,"linkType":13,"id":14},{"sys":23314},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23316},{"url":464,"details":23317,"fileName":470,"contentType":471},{"size":466,"image":23318},{"width":468,"height":469},{"sys":23320,"fields":23323},{"id":23321,"createdAt":23322},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":23324,"slug":23325,"articleIntro":23324,"category":23326},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[23327],{"metadata":23328,"sys":23331,"fields":23338},{"tags":23329,"concepts":23330},[],[],{"space":23332,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23334,"publishedVersion":23,"revision":63,"contentType":23336,"locale":29},{"sys":23333},{"type":12,"linkType":13,"id":14},{"sys":23335},{"id":21,"type":12,"linkType":22},{"sys":23337},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23339,"metaTitle":430,"metaDescription":431,"mainTitle":23340,"subtitle":449,"heroImage":23355,"ctaButton":472,"ctaLink":473},[429],{"data":23341,"content":23342,"nodeType":405},{},[23343,23349],{"data":23344,"content":23345,"nodeType":442},{},[23346],{"data":23347,"marks":23348,"value":441,"nodeType":84},{},[],{"data":23350,"content":23351,"nodeType":103},{},[23352],{"data":23353,"marks":23354,"value":202,"nodeType":84},{},[],{"metadata":23356,"sys":23359,"fields":23364},{"tags":23357,"concepts":23358},[],[],{"space":23360,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23362,"publishedVersion":63,"revision":45,"locale":29},{"sys":23361},{"type":12,"linkType":13,"id":14},{"sys":23363},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23365},{"url":464,"details":23366,"fileName":470,"contentType":471},{"size":466,"image":23367},{"width":468,"height":469},{"sys":23369,"fields":23372},{"id":23370,"createdAt":23371},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":23373,"slug":23374,"articleIntro":-1,"category":23375},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[23376],{"metadata":23377,"sys":23380,"fields":23387},{"tags":23378,"concepts":23379},[],[],{"space":23381,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23383,"publishedVersion":23,"revision":63,"contentType":23385,"locale":29},{"sys":23382},{"type":12,"linkType":13,"id":14},{"sys":23384},{"id":21,"type":12,"linkType":22},{"sys":23386},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23388,"metaTitle":430,"metaDescription":431,"mainTitle":23389,"subtitle":449,"heroImage":23404,"ctaButton":472,"ctaLink":473},[429],{"data":23390,"content":23391,"nodeType":405},{},[23392,23398],{"data":23393,"content":23394,"nodeType":442},{},[23395],{"data":23396,"marks":23397,"value":441,"nodeType":84},{},[],{"data":23399,"content":23400,"nodeType":103},{},[23401],{"data":23402,"marks":23403,"value":202,"nodeType":84},{},[],{"metadata":23405,"sys":23408,"fields":23413},{"tags":23406,"concepts":23407},[],[],{"space":23409,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23411,"publishedVersion":63,"revision":45,"locale":29},{"sys":23410},{"type":12,"linkType":13,"id":14},{"sys":23412},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23414},{"url":464,"details":23415,"fileName":470,"contentType":471},{"size":466,"image":23416},{"width":468,"height":469},{"sys":23418,"fields":23421},{"id":23419,"createdAt":23420},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":23422,"slug":23423,"articleIntro":23422,"category":23424},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[23425],{"metadata":23426,"sys":23429,"fields":23436},{"tags":23427,"concepts":23428},[],[],{"space":23430,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23432,"publishedVersion":23,"revision":63,"contentType":23434,"locale":29},{"sys":23431},{"type":12,"linkType":13,"id":14},{"sys":23433},{"id":21,"type":12,"linkType":22},{"sys":23435},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23437,"metaTitle":430,"metaDescription":431,"mainTitle":23438,"subtitle":449,"heroImage":23453,"ctaButton":472,"ctaLink":473},[429],{"data":23439,"content":23440,"nodeType":405},{},[23441,23447],{"data":23442,"content":23443,"nodeType":442},{},[23444],{"data":23445,"marks":23446,"value":441,"nodeType":84},{},[],{"data":23448,"content":23449,"nodeType":103},{},[23450],{"data":23451,"marks":23452,"value":202,"nodeType":84},{},[],{"metadata":23454,"sys":23457,"fields":23462},{"tags":23455,"concepts":23456},[],[],{"space":23458,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23460,"publishedVersion":63,"revision":45,"locale":29},{"sys":23459},{"type":12,"linkType":13,"id":14},{"sys":23461},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23463},{"url":464,"details":23464,"fileName":470,"contentType":471},{"size":466,"image":23465},{"width":468,"height":469},{"sys":23467,"fields":23470},{"id":23468,"createdAt":23469},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":23471,"slug":23472,"articleIntro":-1,"category":23473},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[23474],{"metadata":23475,"sys":23478,"fields":23485},{"tags":23476,"concepts":23477},[],[],{"space":23479,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23481,"publishedVersion":23,"revision":63,"contentType":23483,"locale":29},{"sys":23480},{"type":12,"linkType":13,"id":14},{"sys":23482},{"id":21,"type":12,"linkType":22},{"sys":23484},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23486,"metaTitle":430,"metaDescription":431,"mainTitle":23487,"subtitle":449,"heroImage":23502,"ctaButton":472,"ctaLink":473},[429],{"data":23488,"content":23489,"nodeType":405},{},[23490,23496],{"data":23491,"content":23492,"nodeType":442},{},[23493],{"data":23494,"marks":23495,"value":441,"nodeType":84},{},[],{"data":23497,"content":23498,"nodeType":103},{},[23499],{"data":23500,"marks":23501,"value":202,"nodeType":84},{},[],{"metadata":23503,"sys":23506,"fields":23511},{"tags":23504,"concepts":23505},[],[],{"space":23507,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23509,"publishedVersion":63,"revision":45,"locale":29},{"sys":23508},{"type":12,"linkType":13,"id":14},{"sys":23510},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23512},{"url":464,"details":23513,"fileName":470,"contentType":471},{"size":466,"image":23514},{"width":468,"height":469},{"sys":23516,"fields":23519},{"id":23517,"createdAt":23518},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":23520,"slug":23521,"articleIntro":23520,"category":23522},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[23523],{"metadata":23524,"sys":23527,"fields":23534},{"tags":23525,"concepts":23526},[],[],{"space":23528,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23530,"publishedVersion":23,"revision":63,"contentType":23532,"locale":29},{"sys":23529},{"type":12,"linkType":13,"id":14},{"sys":23531},{"id":21,"type":12,"linkType":22},{"sys":23533},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23535,"metaTitle":430,"metaDescription":431,"mainTitle":23536,"subtitle":449,"heroImage":23551,"ctaButton":472,"ctaLink":473},[429],{"data":23537,"content":23538,"nodeType":405},{},[23539,23545],{"data":23540,"content":23541,"nodeType":442},{},[23542],{"data":23543,"marks":23544,"value":441,"nodeType":84},{},[],{"data":23546,"content":23547,"nodeType":103},{},[23548],{"data":23549,"marks":23550,"value":202,"nodeType":84},{},[],{"metadata":23552,"sys":23555,"fields":23560},{"tags":23553,"concepts":23554},[],[],{"space":23556,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23558,"publishedVersion":63,"revision":45,"locale":29},{"sys":23557},{"type":12,"linkType":13,"id":14},{"sys":23559},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23561},{"url":464,"details":23562,"fileName":470,"contentType":471},{"size":466,"image":23563},{"width":468,"height":469},{"sys":23565,"fields":23568},{"id":23566,"createdAt":23567},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":23569,"slug":23570,"articleIntro":23569,"category":23571},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[23572],{"metadata":23573,"sys":23576,"fields":23583},{"tags":23574,"concepts":23575},[],[],{"space":23577,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23579,"publishedVersion":23,"revision":63,"contentType":23581,"locale":29},{"sys":23578},{"type":12,"linkType":13,"id":14},{"sys":23580},{"id":21,"type":12,"linkType":22},{"sys":23582},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23584,"metaTitle":430,"metaDescription":431,"mainTitle":23585,"subtitle":449,"heroImage":23600,"ctaButton":472,"ctaLink":473},[429],{"data":23586,"content":23587,"nodeType":405},{},[23588,23594],{"data":23589,"content":23590,"nodeType":442},{},[23591],{"data":23592,"marks":23593,"value":441,"nodeType":84},{},[],{"data":23595,"content":23596,"nodeType":103},{},[23597],{"data":23598,"marks":23599,"value":202,"nodeType":84},{},[],{"metadata":23601,"sys":23604,"fields":23609},{"tags":23602,"concepts":23603},[],[],{"space":23605,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23607,"publishedVersion":63,"revision":45,"locale":29},{"sys":23606},{"type":12,"linkType":13,"id":14},{"sys":23608},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23610},{"url":464,"details":23611,"fileName":470,"contentType":471},{"size":466,"image":23612},{"width":468,"height":469},{"sys":23614,"fields":23617},{"id":23615,"createdAt":23616},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":23618,"slug":23619,"articleIntro":23618,"category":23620},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[23621],{"metadata":23622,"sys":23625,"fields":23632},{"tags":23623,"concepts":23624},[],[],{"space":23626,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23628,"publishedVersion":23,"revision":63,"contentType":23630,"locale":29},{"sys":23627},{"type":12,"linkType":13,"id":14},{"sys":23629},{"id":21,"type":12,"linkType":22},{"sys":23631},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23633,"metaTitle":430,"metaDescription":431,"mainTitle":23634,"subtitle":449,"heroImage":23649,"ctaButton":472,"ctaLink":473},[429],{"data":23635,"content":23636,"nodeType":405},{},[23637,23643],{"data":23638,"content":23639,"nodeType":442},{},[23640],{"data":23641,"marks":23642,"value":441,"nodeType":84},{},[],{"data":23644,"content":23645,"nodeType":103},{},[23646],{"data":23647,"marks":23648,"value":202,"nodeType":84},{},[],{"metadata":23650,"sys":23653,"fields":23658},{"tags":23651,"concepts":23652},[],[],{"space":23654,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23656,"publishedVersion":63,"revision":45,"locale":29},{"sys":23655},{"type":12,"linkType":13,"id":14},{"sys":23657},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23659},{"url":464,"details":23660,"fileName":470,"contentType":471},{"size":466,"image":23661},{"width":468,"height":469},{"sys":23663,"fields":23666},{"id":23664,"createdAt":23665},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":23667,"slug":23668,"articleIntro":23667,"category":23669},"698 - Intégration fiscale","compte-698-integration-fiscale",[23670],{"metadata":23671,"sys":23674,"fields":23681},{"tags":23672,"concepts":23673},[],[],{"space":23675,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23677,"publishedVersion":23,"revision":63,"contentType":23679,"locale":29},{"sys":23676},{"type":12,"linkType":13,"id":14},{"sys":23678},{"id":21,"type":12,"linkType":22},{"sys":23680},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23682,"metaTitle":430,"metaDescription":431,"mainTitle":23683,"subtitle":449,"heroImage":23698,"ctaButton":472,"ctaLink":473},[429],{"data":23684,"content":23685,"nodeType":405},{},[23686,23692],{"data":23687,"content":23688,"nodeType":442},{},[23689],{"data":23690,"marks":23691,"value":441,"nodeType":84},{},[],{"data":23693,"content":23694,"nodeType":103},{},[23695],{"data":23696,"marks":23697,"value":202,"nodeType":84},{},[],{"metadata":23699,"sys":23702,"fields":23707},{"tags":23700,"concepts":23701},[],[],{"space":23703,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23705,"publishedVersion":63,"revision":45,"locale":29},{"sys":23704},{"type":12,"linkType":13,"id":14},{"sys":23706},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23708},{"url":464,"details":23709,"fileName":470,"contentType":471},{"size":466,"image":23710},{"width":468,"height":469},{"sys":23712,"fields":23714},{"id":23713,"createdAt":22292},"2faZxRvPQhG6UiwkwOCQNY",{"title":23715,"slug":23716,"articleIntro":23715,"category":23717},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[23718],{"metadata":23719,"sys":23722,"fields":23729},{"tags":23720,"concepts":23721},[],[],{"space":23723,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23725,"publishedVersion":23,"revision":63,"contentType":23727,"locale":29},{"sys":23724},{"type":12,"linkType":13,"id":14},{"sys":23726},{"id":21,"type":12,"linkType":22},{"sys":23728},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23730,"metaTitle":430,"metaDescription":431,"mainTitle":23731,"subtitle":449,"heroImage":23746,"ctaButton":472,"ctaLink":473},[429],{"data":23732,"content":23733,"nodeType":405},{},[23734,23740],{"data":23735,"content":23736,"nodeType":442},{},[23737],{"data":23738,"marks":23739,"value":441,"nodeType":84},{},[],{"data":23741,"content":23742,"nodeType":103},{},[23743],{"data":23744,"marks":23745,"value":202,"nodeType":84},{},[],{"metadata":23747,"sys":23750,"fields":23755},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23753,"publishedVersion":63,"revision":45,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23756},{"url":464,"details":23757,"fileName":470,"contentType":471},{"size":466,"image":23758},{"width":468,"height":469},{"sys":23760,"fields":23763},{"id":23761,"createdAt":23762},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":23764,"slug":23765,"articleIntro":-1,"category":23766},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[23767],{"metadata":23768,"sys":23771,"fields":23778},{"tags":23769,"concepts":23770},[],[],{"space":23772,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23774,"publishedVersion":23,"revision":63,"contentType":23776,"locale":29},{"sys":23773},{"type":12,"linkType":13,"id":14},{"sys":23775},{"id":21,"type":12,"linkType":22},{"sys":23777},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23779,"metaTitle":430,"metaDescription":431,"mainTitle":23780,"subtitle":449,"heroImage":23795,"ctaButton":472,"ctaLink":473},[429],{"data":23781,"content":23782,"nodeType":405},{},[23783,23789],{"data":23784,"content":23785,"nodeType":442},{},[23786],{"data":23787,"marks":23788,"value":441,"nodeType":84},{},[],{"data":23790,"content":23791,"nodeType":103},{},[23792],{"data":23793,"marks":23794,"value":202,"nodeType":84},{},[],{"metadata":23796,"sys":23799,"fields":23804},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23802,"publishedVersion":63,"revision":45,"locale":29},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23805},{"url":464,"details":23806,"fileName":470,"contentType":471},{"size":466,"image":23807},{"width":468,"height":469},{"sys":23809,"fields":23812},{"id":23810,"createdAt":23811},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":23813,"slug":23814,"articleIntro":23813,"category":23815},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[23816],{"metadata":23817,"sys":23820,"fields":23827},{"tags":23818,"concepts":23819},[],[],{"space":23821,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23823,"publishedVersion":23,"revision":63,"contentType":23825,"locale":29},{"sys":23822},{"type":12,"linkType":13,"id":14},{"sys":23824},{"id":21,"type":12,"linkType":22},{"sys":23826},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23828,"metaTitle":430,"metaDescription":431,"mainTitle":23829,"subtitle":449,"heroImage":23844,"ctaButton":472,"ctaLink":473},[429],{"data":23830,"content":23831,"nodeType":405},{},[23832,23838],{"data":23833,"content":23834,"nodeType":442},{},[23835],{"data":23836,"marks":23837,"value":441,"nodeType":84},{},[],{"data":23839,"content":23840,"nodeType":103},{},[23841],{"data":23842,"marks":23843,"value":202,"nodeType":84},{},[],{"metadata":23845,"sys":23848,"fields":23853},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23851,"publishedVersion":63,"revision":45,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23854},{"url":464,"details":23855,"fileName":470,"contentType":471},{"size":466,"image":23856},{"width":468,"height":469},{"sys":23858,"fields":23861},{"id":23859,"createdAt":23860},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":23862,"slug":23863,"articleIntro":-1,"category":23864},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[23865],{"metadata":23866,"sys":23869,"fields":23876},{"tags":23867,"concepts":23868},[],[],{"space":23870,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23872,"publishedVersion":23,"revision":63,"contentType":23874,"locale":29},{"sys":23871},{"type":12,"linkType":13,"id":14},{"sys":23873},{"id":21,"type":12,"linkType":22},{"sys":23875},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23877,"metaTitle":430,"metaDescription":431,"mainTitle":23878,"subtitle":449,"heroImage":23893,"ctaButton":472,"ctaLink":473},[429],{"data":23879,"content":23880,"nodeType":405},{},[23881,23887],{"data":23882,"content":23883,"nodeType":442},{},[23884],{"data":23885,"marks":23886,"value":441,"nodeType":84},{},[],{"data":23888,"content":23889,"nodeType":103},{},[23890],{"data":23891,"marks":23892,"value":202,"nodeType":84},{},[],{"metadata":23894,"sys":23897,"fields":23902},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23900,"publishedVersion":63,"revision":45,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23903},{"url":464,"details":23904,"fileName":470,"contentType":471},{"size":466,"image":23905},{"width":468,"height":469},{"sys":23907,"fields":23910},{"id":23908,"createdAt":23909},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":23911,"slug":23912,"articleIntro":23911,"category":23913},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[23914],{"metadata":23915,"sys":23918,"fields":23925},{"tags":23916,"concepts":23917},[],[],{"space":23919,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23921,"publishedVersion":23,"revision":63,"contentType":23923,"locale":29},{"sys":23920},{"type":12,"linkType":13,"id":14},{"sys":23922},{"id":21,"type":12,"linkType":22},{"sys":23924},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23926,"metaTitle":430,"metaDescription":431,"mainTitle":23927,"subtitle":449,"heroImage":23942,"ctaButton":472,"ctaLink":473},[429],{"data":23928,"content":23929,"nodeType":405},{},[23930,23936],{"data":23931,"content":23932,"nodeType":442},{},[23933],{"data":23934,"marks":23935,"value":441,"nodeType":84},{},[],{"data":23937,"content":23938,"nodeType":103},{},[23939],{"data":23940,"marks":23941,"value":202,"nodeType":84},{},[],{"metadata":23943,"sys":23946,"fields":23951},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23949,"publishedVersion":63,"revision":45,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":23952},{"url":464,"details":23953,"fileName":470,"contentType":471},{"size":466,"image":23954},{"width":468,"height":469},{"sys":23956,"fields":23959},{"id":23957,"createdAt":23958},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":23960,"slug":23961,"articleIntro":23960,"category":23962},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[23963],{"metadata":23964,"sys":23967,"fields":23974},{"tags":23965,"concepts":23966},[],[],{"space":23968,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":23970,"publishedVersion":23,"revision":63,"contentType":23972,"locale":29},{"sys":23969},{"type":12,"linkType":13,"id":14},{"sys":23971},{"id":21,"type":12,"linkType":22},{"sys":23973},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":23975,"metaTitle":430,"metaDescription":431,"mainTitle":23976,"subtitle":449,"heroImage":23991,"ctaButton":472,"ctaLink":473},[429],{"data":23977,"content":23978,"nodeType":405},{},[23979,23985],{"data":23980,"content":23981,"nodeType":442},{},[23982],{"data":23983,"marks":23984,"value":441,"nodeType":84},{},[],{"data":23986,"content":23987,"nodeType":103},{},[23988],{"data":23989,"marks":23990,"value":202,"nodeType":84},{},[],{"metadata":23992,"sys":23995,"fields":24000},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":23998,"publishedVersion":63,"revision":45,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24001},{"url":464,"details":24002,"fileName":470,"contentType":471},{"size":466,"image":24003},{"width":468,"height":469},{"sys":24005,"fields":24008},{"id":24006,"createdAt":24007},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":24009,"slug":24010,"articleIntro":24009,"category":24011},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[24012],{"metadata":24013,"sys":24016,"fields":24023},{"tags":24014,"concepts":24015},[],[],{"space":24017,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24019,"publishedVersion":23,"revision":63,"contentType":24021,"locale":29},{"sys":24018},{"type":12,"linkType":13,"id":14},{"sys":24020},{"id":21,"type":12,"linkType":22},{"sys":24022},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24024,"metaTitle":430,"metaDescription":431,"mainTitle":24025,"subtitle":449,"heroImage":24040,"ctaButton":472,"ctaLink":473},[429],{"data":24026,"content":24027,"nodeType":405},{},[24028,24034],{"data":24029,"content":24030,"nodeType":442},{},[24031],{"data":24032,"marks":24033,"value":441,"nodeType":84},{},[],{"data":24035,"content":24036,"nodeType":103},{},[24037],{"data":24038,"marks":24039,"value":202,"nodeType":84},{},[],{"metadata":24041,"sys":24044,"fields":24049},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24047,"publishedVersion":63,"revision":45,"locale":29},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24050},{"url":464,"details":24051,"fileName":470,"contentType":471},{"size":466,"image":24052},{"width":468,"height":469},{"sys":24054,"fields":24057},{"id":24055,"createdAt":24056},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":24058,"slug":24059,"articleIntro":24058,"category":24060},"Compte 6156 - Maintenance","compte-6156-maintenance",[24061],{"metadata":24062,"sys":24065,"fields":24072},{"tags":24063,"concepts":24064},[],[],{"space":24066,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24068,"publishedVersion":23,"revision":63,"contentType":24070,"locale":29},{"sys":24067},{"type":12,"linkType":13,"id":14},{"sys":24069},{"id":21,"type":12,"linkType":22},{"sys":24071},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24073,"metaTitle":430,"metaDescription":431,"mainTitle":24074,"subtitle":449,"heroImage":24089,"ctaButton":472,"ctaLink":473},[429],{"data":24075,"content":24076,"nodeType":405},{},[24077,24083],{"data":24078,"content":24079,"nodeType":442},{},[24080],{"data":24081,"marks":24082,"value":441,"nodeType":84},{},[],{"data":24084,"content":24085,"nodeType":103},{},[24086],{"data":24087,"marks":24088,"value":202,"nodeType":84},{},[],{"metadata":24090,"sys":24093,"fields":24098},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24096,"publishedVersion":63,"revision":45,"locale":29},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24099},{"url":464,"details":24100,"fileName":470,"contentType":471},{"size":466,"image":24101},{"width":468,"height":469},{"sys":24103,"fields":24106},{"id":24104,"createdAt":24105},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":24107,"slug":24108,"articleIntro":24107,"category":24109},"4886 - Charges","compte-4886-charges",[24110],{"metadata":24111,"sys":24114,"fields":24121},{"tags":24112,"concepts":24113},[],[],{"space":24115,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24117,"publishedVersion":23,"revision":63,"contentType":24119,"locale":29},{"sys":24116},{"type":12,"linkType":13,"id":14},{"sys":24118},{"id":21,"type":12,"linkType":22},{"sys":24120},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24122,"metaTitle":430,"metaDescription":431,"mainTitle":24123,"subtitle":449,"heroImage":24138,"ctaButton":472,"ctaLink":473},[429],{"data":24124,"content":24125,"nodeType":405},{},[24126,24132],{"data":24127,"content":24128,"nodeType":442},{},[24129],{"data":24130,"marks":24131,"value":441,"nodeType":84},{},[],{"data":24133,"content":24134,"nodeType":103},{},[24135],{"data":24136,"marks":24137,"value":202,"nodeType":84},{},[],{"metadata":24139,"sys":24142,"fields":24147},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24145,"publishedVersion":63,"revision":45,"locale":29},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24148},{"url":464,"details":24149,"fileName":470,"contentType":471},{"size":466,"image":24150},{"width":468,"height":469},{"sys":24152,"fields":24155},{"id":24153,"createdAt":24154},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":24156,"slug":24157,"articleIntro":-1,"category":24158},"Compte 71 - Production stockée","compte-71-production-stockee",[24159],{"metadata":24160,"sys":24163,"fields":24170},{"tags":24161,"concepts":24162},[],[],{"space":24164,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24166,"publishedVersion":23,"revision":63,"contentType":24168,"locale":29},{"sys":24165},{"type":12,"linkType":13,"id":14},{"sys":24167},{"id":21,"type":12,"linkType":22},{"sys":24169},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24171,"metaTitle":430,"metaDescription":431,"mainTitle":24172,"subtitle":449,"heroImage":24187,"ctaButton":472,"ctaLink":473},[429],{"data":24173,"content":24174,"nodeType":405},{},[24175,24181],{"data":24176,"content":24177,"nodeType":442},{},[24178],{"data":24179,"marks":24180,"value":441,"nodeType":84},{},[],{"data":24182,"content":24183,"nodeType":103},{},[24184],{"data":24185,"marks":24186,"value":202,"nodeType":84},{},[],{"metadata":24188,"sys":24191,"fields":24196},{"tags":24189,"concepts":24190},[],[],{"space":24192,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24194,"publishedVersion":63,"revision":45,"locale":29},{"sys":24193},{"type":12,"linkType":13,"id":14},{"sys":24195},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24197},{"url":464,"details":24198,"fileName":470,"contentType":471},{"size":466,"image":24199},{"width":468,"height":469},{"sys":24201,"fields":24204},{"id":24202,"createdAt":24203},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":24205,"slug":24206,"articleIntro":24205,"category":24207},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[24208],{"metadata":24209,"sys":24212,"fields":24219},{"tags":24210,"concepts":24211},[],[],{"space":24213,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24215,"publishedVersion":23,"revision":63,"contentType":24217,"locale":29},{"sys":24214},{"type":12,"linkType":13,"id":14},{"sys":24216},{"id":21,"type":12,"linkType":22},{"sys":24218},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24220,"metaTitle":430,"metaDescription":431,"mainTitle":24221,"subtitle":449,"heroImage":24236,"ctaButton":472,"ctaLink":473},[429],{"data":24222,"content":24223,"nodeType":405},{},[24224,24230],{"data":24225,"content":24226,"nodeType":442},{},[24227],{"data":24228,"marks":24229,"value":441,"nodeType":84},{},[],{"data":24231,"content":24232,"nodeType":103},{},[24233],{"data":24234,"marks":24235,"value":202,"nodeType":84},{},[],{"metadata":24237,"sys":24240,"fields":24245},{"tags":24238,"concepts":24239},[],[],{"space":24241,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24243,"publishedVersion":63,"revision":45,"locale":29},{"sys":24242},{"type":12,"linkType":13,"id":14},{"sys":24244},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24246},{"url":464,"details":24247,"fileName":470,"contentType":471},{"size":466,"image":24248},{"width":468,"height":469},{"sys":24250,"fields":24253},{"id":24251,"createdAt":24252},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":24254,"slug":24255,"articleIntro":24254,"category":24256},"473 - Comptes d'attente","compte-473-comptes-d-attente",[24257],{"metadata":24258,"sys":24261,"fields":24268},{"tags":24259,"concepts":24260},[],[],{"space":24262,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24264,"publishedVersion":23,"revision":63,"contentType":24266,"locale":29},{"sys":24263},{"type":12,"linkType":13,"id":14},{"sys":24265},{"id":21,"type":12,"linkType":22},{"sys":24267},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24269,"metaTitle":430,"metaDescription":431,"mainTitle":24270,"subtitle":449,"heroImage":24285,"ctaButton":472,"ctaLink":473},[429],{"data":24271,"content":24272,"nodeType":405},{},[24273,24279],{"data":24274,"content":24275,"nodeType":442},{},[24276],{"data":24277,"marks":24278,"value":441,"nodeType":84},{},[],{"data":24280,"content":24281,"nodeType":103},{},[24282],{"data":24283,"marks":24284,"value":202,"nodeType":84},{},[],{"metadata":24286,"sys":24289,"fields":24294},{"tags":24287,"concepts":24288},[],[],{"space":24290,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24292,"publishedVersion":63,"revision":45,"locale":29},{"sys":24291},{"type":12,"linkType":13,"id":14},{"sys":24293},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24295},{"url":464,"details":24296,"fileName":470,"contentType":471},{"size":466,"image":24297},{"width":468,"height":469},{"sys":24299,"fields":24302},{"id":24300,"createdAt":24301},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":24303,"slug":24304,"articleIntro":24303,"category":24305},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[24306],{"metadata":24307,"sys":24310,"fields":24317},{"tags":24308,"concepts":24309},[],[],{"space":24311,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24313,"publishedVersion":23,"revision":63,"contentType":24315,"locale":29},{"sys":24312},{"type":12,"linkType":13,"id":14},{"sys":24314},{"id":21,"type":12,"linkType":22},{"sys":24316},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24318,"metaTitle":430,"metaDescription":431,"mainTitle":24319,"subtitle":449,"heroImage":24334,"ctaButton":472,"ctaLink":473},[429],{"data":24320,"content":24321,"nodeType":405},{},[24322,24328],{"data":24323,"content":24324,"nodeType":442},{},[24325],{"data":24326,"marks":24327,"value":441,"nodeType":84},{},[],{"data":24329,"content":24330,"nodeType":103},{},[24331],{"data":24332,"marks":24333,"value":202,"nodeType":84},{},[],{"metadata":24335,"sys":24338,"fields":24343},{"tags":24336,"concepts":24337},[],[],{"space":24339,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24341,"publishedVersion":63,"revision":45,"locale":29},{"sys":24340},{"type":12,"linkType":13,"id":14},{"sys":24342},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24344},{"url":464,"details":24345,"fileName":470,"contentType":471},{"size":466,"image":24346},{"width":468,"height":469},{"sys":24348,"fields":24351},{"id":24349,"createdAt":24350},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":24352,"slug":24353,"articleIntro":24352,"category":24354},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[24355],{"metadata":24356,"sys":24359,"fields":24366},{"tags":24357,"concepts":24358},[],[],{"space":24360,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24362,"publishedVersion":23,"revision":63,"contentType":24364,"locale":29},{"sys":24361},{"type":12,"linkType":13,"id":14},{"sys":24363},{"id":21,"type":12,"linkType":22},{"sys":24365},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24367,"metaTitle":430,"metaDescription":431,"mainTitle":24368,"subtitle":449,"heroImage":24383,"ctaButton":472,"ctaLink":473},[429],{"data":24369,"content":24370,"nodeType":405},{},[24371,24377],{"data":24372,"content":24373,"nodeType":442},{},[24374],{"data":24375,"marks":24376,"value":441,"nodeType":84},{},[],{"data":24378,"content":24379,"nodeType":103},{},[24380],{"data":24381,"marks":24382,"value":202,"nodeType":84},{},[],{"metadata":24384,"sys":24387,"fields":24392},{"tags":24385,"concepts":24386},[],[],{"space":24388,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24390,"publishedVersion":63,"revision":45,"locale":29},{"sys":24389},{"type":12,"linkType":13,"id":14},{"sys":24391},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24393},{"url":464,"details":24394,"fileName":470,"contentType":471},{"size":466,"image":24395},{"width":468,"height":469},{"sys":24397,"fields":24400},{"id":24398,"createdAt":24399},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":24401,"slug":24402,"articleIntro":24401,"category":24403},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[24404],{"metadata":24405,"sys":24408,"fields":24415},{"tags":24406,"concepts":24407},[],[],{"space":24409,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24411,"publishedVersion":23,"revision":63,"contentType":24413,"locale":29},{"sys":24410},{"type":12,"linkType":13,"id":14},{"sys":24412},{"id":21,"type":12,"linkType":22},{"sys":24414},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24416,"metaTitle":430,"metaDescription":431,"mainTitle":24417,"subtitle":449,"heroImage":24432,"ctaButton":472,"ctaLink":473},[429],{"data":24418,"content":24419,"nodeType":405},{},[24420,24426],{"data":24421,"content":24422,"nodeType":442},{},[24423],{"data":24424,"marks":24425,"value":441,"nodeType":84},{},[],{"data":24427,"content":24428,"nodeType":103},{},[24429],{"data":24430,"marks":24431,"value":202,"nodeType":84},{},[],{"metadata":24433,"sys":24436,"fields":24441},{"tags":24434,"concepts":24435},[],[],{"space":24437,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24439,"publishedVersion":63,"revision":45,"locale":29},{"sys":24438},{"type":12,"linkType":13,"id":14},{"sys":24440},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24442},{"url":464,"details":24443,"fileName":470,"contentType":471},{"size":466,"image":24444},{"width":468,"height":469},{"sys":24446,"fields":24449},{"id":24447,"createdAt":24448},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":24450,"slug":24451,"articleIntro":24450,"category":24452},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[24453],{"metadata":24454,"sys":24457,"fields":24464},{"tags":24455,"concepts":24456},[],[],{"space":24458,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24460,"publishedVersion":23,"revision":63,"contentType":24462,"locale":29},{"sys":24459},{"type":12,"linkType":13,"id":14},{"sys":24461},{"id":21,"type":12,"linkType":22},{"sys":24463},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24465,"metaTitle":430,"metaDescription":431,"mainTitle":24466,"subtitle":449,"heroImage":24481,"ctaButton":472,"ctaLink":473},[429],{"data":24467,"content":24468,"nodeType":405},{},[24469,24475],{"data":24470,"content":24471,"nodeType":442},{},[24472],{"data":24473,"marks":24474,"value":441,"nodeType":84},{},[],{"data":24476,"content":24477,"nodeType":103},{},[24478],{"data":24479,"marks":24480,"value":202,"nodeType":84},{},[],{"metadata":24482,"sys":24485,"fields":24490},{"tags":24483,"concepts":24484},[],[],{"space":24486,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24488,"publishedVersion":63,"revision":45,"locale":29},{"sys":24487},{"type":12,"linkType":13,"id":14},{"sys":24489},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24491},{"url":464,"details":24492,"fileName":470,"contentType":471},{"size":466,"image":24493},{"width":468,"height":469},{"sys":24495,"fields":24498},{"id":24496,"createdAt":24497},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":24499,"slug":24500,"articleIntro":24499,"category":24501},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[24502],{"metadata":24503,"sys":24506,"fields":24513},{"tags":24504,"concepts":24505},[],[],{"space":24507,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24509,"publishedVersion":23,"revision":63,"contentType":24511,"locale":29},{"sys":24508},{"type":12,"linkType":13,"id":14},{"sys":24510},{"id":21,"type":12,"linkType":22},{"sys":24512},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24514,"metaTitle":430,"metaDescription":431,"mainTitle":24515,"subtitle":449,"heroImage":24530,"ctaButton":472,"ctaLink":473},[429],{"data":24516,"content":24517,"nodeType":405},{},[24518,24524],{"data":24519,"content":24520,"nodeType":442},{},[24521],{"data":24522,"marks":24523,"value":441,"nodeType":84},{},[],{"data":24525,"content":24526,"nodeType":103},{},[24527],{"data":24528,"marks":24529,"value":202,"nodeType":84},{},[],{"metadata":24531,"sys":24534,"fields":24539},{"tags":24532,"concepts":24533},[],[],{"space":24535,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24537,"publishedVersion":63,"revision":45,"locale":29},{"sys":24536},{"type":12,"linkType":13,"id":14},{"sys":24538},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24540},{"url":464,"details":24541,"fileName":470,"contentType":471},{"size":466,"image":24542},{"width":468,"height":469},{"sys":24544,"fields":24547},{"id":24545,"createdAt":24546},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":24548,"slug":24549,"articleIntro":24548,"category":24550},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[24551],{"metadata":24552,"sys":24555,"fields":24562},{"tags":24553,"concepts":24554},[],[],{"space":24556,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24558,"publishedVersion":23,"revision":63,"contentType":24560,"locale":29},{"sys":24557},{"type":12,"linkType":13,"id":14},{"sys":24559},{"id":21,"type":12,"linkType":22},{"sys":24561},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24563,"metaTitle":430,"metaDescription":431,"mainTitle":24564,"subtitle":449,"heroImage":24579,"ctaButton":472,"ctaLink":473},[429],{"data":24565,"content":24566,"nodeType":405},{},[24567,24573],{"data":24568,"content":24569,"nodeType":442},{},[24570],{"data":24571,"marks":24572,"value":441,"nodeType":84},{},[],{"data":24574,"content":24575,"nodeType":103},{},[24576],{"data":24577,"marks":24578,"value":202,"nodeType":84},{},[],{"metadata":24580,"sys":24583,"fields":24588},{"tags":24581,"concepts":24582},[],[],{"space":24584,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24586,"publishedVersion":63,"revision":45,"locale":29},{"sys":24585},{"type":12,"linkType":13,"id":14},{"sys":24587},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24589},{"url":464,"details":24590,"fileName":470,"contentType":471},{"size":466,"image":24591},{"width":468,"height":469},{"sys":24593,"fields":24596},{"id":24594,"createdAt":24595},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":24597,"slug":24598,"articleIntro":24597,"category":24599},"2768 - Intérêts courus","compte-2768-interets-courus",[24600],{"metadata":24601,"sys":24604,"fields":24611},{"tags":24602,"concepts":24603},[],[],{"space":24605,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24607,"publishedVersion":23,"revision":63,"contentType":24609,"locale":29},{"sys":24606},{"type":12,"linkType":13,"id":14},{"sys":24608},{"id":21,"type":12,"linkType":22},{"sys":24610},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24612,"metaTitle":430,"metaDescription":431,"mainTitle":24613,"subtitle":449,"heroImage":24628,"ctaButton":472,"ctaLink":473},[429],{"data":24614,"content":24615,"nodeType":405},{},[24616,24622],{"data":24617,"content":24618,"nodeType":442},{},[24619],{"data":24620,"marks":24621,"value":441,"nodeType":84},{},[],{"data":24623,"content":24624,"nodeType":103},{},[24625],{"data":24626,"marks":24627,"value":202,"nodeType":84},{},[],{"metadata":24629,"sys":24632,"fields":24637},{"tags":24630,"concepts":24631},[],[],{"space":24633,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24635,"publishedVersion":63,"revision":45,"locale":29},{"sys":24634},{"type":12,"linkType":13,"id":14},{"sys":24636},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24638},{"url":464,"details":24639,"fileName":470,"contentType":471},{"size":466,"image":24640},{"width":468,"height":469},{"sys":24642,"fields":24645},{"id":24643,"createdAt":24644},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":24646,"slug":24647,"articleIntro":-1,"category":24648},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[24649],{"metadata":24650,"sys":24653,"fields":24660},{"tags":24651,"concepts":24652},[],[],{"space":24654,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24656,"publishedVersion":23,"revision":63,"contentType":24658,"locale":29},{"sys":24655},{"type":12,"linkType":13,"id":14},{"sys":24657},{"id":21,"type":12,"linkType":22},{"sys":24659},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24661,"metaTitle":430,"metaDescription":431,"mainTitle":24662,"subtitle":449,"heroImage":24677,"ctaButton":472,"ctaLink":473},[429],{"data":24663,"content":24664,"nodeType":405},{},[24665,24671],{"data":24666,"content":24667,"nodeType":442},{},[24668],{"data":24669,"marks":24670,"value":441,"nodeType":84},{},[],{"data":24672,"content":24673,"nodeType":103},{},[24674],{"data":24675,"marks":24676,"value":202,"nodeType":84},{},[],{"metadata":24678,"sys":24681,"fields":24686},{"tags":24679,"concepts":24680},[],[],{"space":24682,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24684,"publishedVersion":63,"revision":45,"locale":29},{"sys":24683},{"type":12,"linkType":13,"id":14},{"sys":24685},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24687},{"url":464,"details":24688,"fileName":470,"contentType":471},{"size":466,"image":24689},{"width":468,"height":469},{"sys":24691,"fields":24694},{"id":24692,"createdAt":24693},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":24695,"slug":24696,"articleIntro":24695,"category":24697},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[24698],{"metadata":24699,"sys":24702,"fields":24709},{"tags":24700,"concepts":24701},[],[],{"space":24703,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24705,"publishedVersion":23,"revision":63,"contentType":24707,"locale":29},{"sys":24704},{"type":12,"linkType":13,"id":14},{"sys":24706},{"id":21,"type":12,"linkType":22},{"sys":24708},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24710,"metaTitle":430,"metaDescription":431,"mainTitle":24711,"subtitle":449,"heroImage":24726,"ctaButton":472,"ctaLink":473},[429],{"data":24712,"content":24713,"nodeType":405},{},[24714,24720],{"data":24715,"content":24716,"nodeType":442},{},[24717],{"data":24718,"marks":24719,"value":441,"nodeType":84},{},[],{"data":24721,"content":24722,"nodeType":103},{},[24723],{"data":24724,"marks":24725,"value":202,"nodeType":84},{},[],{"metadata":24727,"sys":24730,"fields":24735},{"tags":24728,"concepts":24729},[],[],{"space":24731,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24733,"publishedVersion":63,"revision":45,"locale":29},{"sys":24732},{"type":12,"linkType":13,"id":14},{"sys":24734},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24736},{"url":464,"details":24737,"fileName":470,"contentType":471},{"size":466,"image":24738},{"width":468,"height":469},{"sys":24740,"fields":24743},{"id":24741,"createdAt":24742},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":24744,"slug":24745,"articleIntro":24744,"category":24746},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[24747],{"metadata":24748,"sys":24751,"fields":24758},{"tags":24749,"concepts":24750},[],[],{"space":24752,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24754,"publishedVersion":23,"revision":63,"contentType":24756,"locale":29},{"sys":24753},{"type":12,"linkType":13,"id":14},{"sys":24755},{"id":21,"type":12,"linkType":22},{"sys":24757},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24759,"metaTitle":430,"metaDescription":431,"mainTitle":24760,"subtitle":449,"heroImage":24775,"ctaButton":472,"ctaLink":473},[429],{"data":24761,"content":24762,"nodeType":405},{},[24763,24769],{"data":24764,"content":24765,"nodeType":442},{},[24766],{"data":24767,"marks":24768,"value":441,"nodeType":84},{},[],{"data":24770,"content":24771,"nodeType":103},{},[24772],{"data":24773,"marks":24774,"value":202,"nodeType":84},{},[],{"metadata":24776,"sys":24779,"fields":24784},{"tags":24777,"concepts":24778},[],[],{"space":24780,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24782,"publishedVersion":63,"revision":45,"locale":29},{"sys":24781},{"type":12,"linkType":13,"id":14},{"sys":24783},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24785},{"url":464,"details":24786,"fileName":470,"contentType":471},{"size":466,"image":24787},{"width":468,"height":469},{"sys":24789,"fields":24792},{"id":24790,"createdAt":24791},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":24793,"slug":24794,"articleIntro":24793,"category":24795},"2748 - Autres prêts","compte-2748-autres-prets",[24796],{"metadata":24797,"sys":24800,"fields":24807},{"tags":24798,"concepts":24799},[],[],{"space":24801,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24803,"publishedVersion":23,"revision":63,"contentType":24805,"locale":29},{"sys":24802},{"type":12,"linkType":13,"id":14},{"sys":24804},{"id":21,"type":12,"linkType":22},{"sys":24806},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24808,"metaTitle":430,"metaDescription":431,"mainTitle":24809,"subtitle":449,"heroImage":24824,"ctaButton":472,"ctaLink":473},[429],{"data":24810,"content":24811,"nodeType":405},{},[24812,24818],{"data":24813,"content":24814,"nodeType":442},{},[24815],{"data":24816,"marks":24817,"value":441,"nodeType":84},{},[],{"data":24819,"content":24820,"nodeType":103},{},[24821],{"data":24822,"marks":24823,"value":202,"nodeType":84},{},[],{"metadata":24825,"sys":24828,"fields":24833},{"tags":24826,"concepts":24827},[],[],{"space":24829,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24831,"publishedVersion":63,"revision":45,"locale":29},{"sys":24830},{"type":12,"linkType":13,"id":14},{"sys":24832},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24834},{"url":464,"details":24835,"fileName":470,"contentType":471},{"size":466,"image":24836},{"width":468,"height":469},{"sys":24838,"fields":24841},{"id":24839,"createdAt":24840},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":24842,"slug":24843,"articleIntro":24842,"category":24844},"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",[24845],{"metadata":24846,"sys":24849,"fields":24856},{"tags":24847,"concepts":24848},[],[],{"space":24850,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24852,"publishedVersion":23,"revision":63,"contentType":24854,"locale":29},{"sys":24851},{"type":12,"linkType":13,"id":14},{"sys":24853},{"id":21,"type":12,"linkType":22},{"sys":24855},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24857,"metaTitle":430,"metaDescription":431,"mainTitle":24858,"subtitle":449,"heroImage":24873,"ctaButton":472,"ctaLink":473},[429],{"data":24859,"content":24860,"nodeType":405},{},[24861,24867],{"data":24862,"content":24863,"nodeType":442},{},[24864],{"data":24865,"marks":24866,"value":441,"nodeType":84},{},[],{"data":24868,"content":24869,"nodeType":103},{},[24870],{"data":24871,"marks":24872,"value":202,"nodeType":84},{},[],{"metadata":24874,"sys":24877,"fields":24882},{"tags":24875,"concepts":24876},[],[],{"space":24878,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24880,"publishedVersion":63,"revision":45,"locale":29},{"sys":24879},{"type":12,"linkType":13,"id":14},{"sys":24881},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24883},{"url":464,"details":24884,"fileName":470,"contentType":471},{"size":466,"image":24885},{"width":468,"height":469},{"sys":24887,"fields":24890},{"id":24888,"createdAt":24889},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":24891,"slug":24892,"articleIntro":-1,"category":24893},"Compte 66 - Charges financières","compte-66-charges-financieres",[24894],{"metadata":24895,"sys":24898,"fields":24905},{"tags":24896,"concepts":24897},[],[],{"space":24899,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24901,"publishedVersion":23,"revision":63,"contentType":24903,"locale":29},{"sys":24900},{"type":12,"linkType":13,"id":14},{"sys":24902},{"id":21,"type":12,"linkType":22},{"sys":24904},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24906,"metaTitle":430,"metaDescription":431,"mainTitle":24907,"subtitle":449,"heroImage":24922,"ctaButton":472,"ctaLink":473},[429],{"data":24908,"content":24909,"nodeType":405},{},[24910,24916],{"data":24911,"content":24912,"nodeType":442},{},[24913],{"data":24914,"marks":24915,"value":441,"nodeType":84},{},[],{"data":24917,"content":24918,"nodeType":103},{},[24919],{"data":24920,"marks":24921,"value":202,"nodeType":84},{},[],{"metadata":24923,"sys":24926,"fields":24931},{"tags":24924,"concepts":24925},[],[],{"space":24927,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24929,"publishedVersion":63,"revision":45,"locale":29},{"sys":24928},{"type":12,"linkType":13,"id":14},{"sys":24930},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24932},{"url":464,"details":24933,"fileName":470,"contentType":471},{"size":466,"image":24934},{"width":468,"height":469},{"sys":24936,"fields":24939},{"id":24937,"createdAt":24938},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":24940,"slug":24941,"articleIntro":24940,"category":24942},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[24943],{"metadata":24944,"sys":24947,"fields":24954},{"tags":24945,"concepts":24946},[],[],{"space":24948,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24950,"publishedVersion":23,"revision":63,"contentType":24952,"locale":29},{"sys":24949},{"type":12,"linkType":13,"id":14},{"sys":24951},{"id":21,"type":12,"linkType":22},{"sys":24953},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":24955,"metaTitle":430,"metaDescription":431,"mainTitle":24956,"subtitle":449,"heroImage":24971,"ctaButton":472,"ctaLink":473},[429],{"data":24957,"content":24958,"nodeType":405},{},[24959,24965],{"data":24960,"content":24961,"nodeType":442},{},[24962],{"data":24963,"marks":24964,"value":441,"nodeType":84},{},[],{"data":24966,"content":24967,"nodeType":103},{},[24968],{"data":24969,"marks":24970,"value":202,"nodeType":84},{},[],{"metadata":24972,"sys":24975,"fields":24980},{"tags":24973,"concepts":24974},[],[],{"space":24976,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":24978,"publishedVersion":63,"revision":45,"locale":29},{"sys":24977},{"type":12,"linkType":13,"id":14},{"sys":24979},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":24981},{"url":464,"details":24982,"fileName":470,"contentType":471},{"size":466,"image":24983},{"width":468,"height":469},{"sys":24985,"fields":24988},{"id":24986,"createdAt":24987},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":24989,"slug":24990,"articleIntro":-1,"category":24991},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[24992],{"metadata":24993,"sys":24996,"fields":25003},{"tags":24994,"concepts":24995},[],[],{"space":24997,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":24999,"publishedVersion":23,"revision":63,"contentType":25001,"locale":29},{"sys":24998},{"type":12,"linkType":13,"id":14},{"sys":25000},{"id":21,"type":12,"linkType":22},{"sys":25002},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25004,"metaTitle":430,"metaDescription":431,"mainTitle":25005,"subtitle":449,"heroImage":25020,"ctaButton":472,"ctaLink":473},[429],{"data":25006,"content":25007,"nodeType":405},{},[25008,25014],{"data":25009,"content":25010,"nodeType":442},{},[25011],{"data":25012,"marks":25013,"value":441,"nodeType":84},{},[],{"data":25015,"content":25016,"nodeType":103},{},[25017],{"data":25018,"marks":25019,"value":202,"nodeType":84},{},[],{"metadata":25021,"sys":25024,"fields":25029},{"tags":25022,"concepts":25023},[],[],{"space":25025,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25027,"publishedVersion":63,"revision":45,"locale":29},{"sys":25026},{"type":12,"linkType":13,"id":14},{"sys":25028},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25030},{"url":464,"details":25031,"fileName":470,"contentType":471},{"size":466,"image":25032},{"width":468,"height":469},{"sys":25034,"fields":25037},{"id":25035,"createdAt":25036},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":25038,"slug":25039,"articleIntro":-1,"category":25040},"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",[25041],{"metadata":25042,"sys":25045,"fields":25052},{"tags":25043,"concepts":25044},[],[],{"space":25046,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25048,"publishedVersion":23,"revision":63,"contentType":25050,"locale":29},{"sys":25047},{"type":12,"linkType":13,"id":14},{"sys":25049},{"id":21,"type":12,"linkType":22},{"sys":25051},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25053,"metaTitle":430,"metaDescription":431,"mainTitle":25054,"subtitle":449,"heroImage":25069,"ctaButton":472,"ctaLink":473},[429],{"data":25055,"content":25056,"nodeType":405},{},[25057,25063],{"data":25058,"content":25059,"nodeType":442},{},[25060],{"data":25061,"marks":25062,"value":441,"nodeType":84},{},[],{"data":25064,"content":25065,"nodeType":103},{},[25066],{"data":25067,"marks":25068,"value":202,"nodeType":84},{},[],{"metadata":25070,"sys":25073,"fields":25078},{"tags":25071,"concepts":25072},[],[],{"space":25074,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25076,"publishedVersion":63,"revision":45,"locale":29},{"sys":25075},{"type":12,"linkType":13,"id":14},{"sys":25077},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25079},{"url":464,"details":25080,"fileName":470,"contentType":471},{"size":466,"image":25081},{"width":468,"height":469},{"sys":25083,"fields":25086},{"id":25084,"createdAt":25085},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":25087,"slug":25088,"articleIntro":25087,"category":25089},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[25090],{"metadata":25091,"sys":25094,"fields":25101},{"tags":25092,"concepts":25093},[],[],{"space":25095,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25097,"publishedVersion":23,"revision":63,"contentType":25099,"locale":29},{"sys":25096},{"type":12,"linkType":13,"id":14},{"sys":25098},{"id":21,"type":12,"linkType":22},{"sys":25100},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25102,"metaTitle":430,"metaDescription":431,"mainTitle":25103,"subtitle":449,"heroImage":25118,"ctaButton":472,"ctaLink":473},[429],{"data":25104,"content":25105,"nodeType":405},{},[25106,25112],{"data":25107,"content":25108,"nodeType":442},{},[25109],{"data":25110,"marks":25111,"value":441,"nodeType":84},{},[],{"data":25113,"content":25114,"nodeType":103},{},[25115],{"data":25116,"marks":25117,"value":202,"nodeType":84},{},[],{"metadata":25119,"sys":25122,"fields":25127},{"tags":25120,"concepts":25121},[],[],{"space":25123,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25125,"publishedVersion":63,"revision":45,"locale":29},{"sys":25124},{"type":12,"linkType":13,"id":14},{"sys":25126},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25128},{"url":464,"details":25129,"fileName":470,"contentType":471},{"size":466,"image":25130},{"width":468,"height":469},{"sys":25132,"fields":25135},{"id":25133,"createdAt":25134},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":25136,"slug":25137,"articleIntro":25136,"category":25138},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[25139],{"metadata":25140,"sys":25143,"fields":25150},{"tags":25141,"concepts":25142},[],[],{"space":25144,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25146,"publishedVersion":23,"revision":63,"contentType":25148,"locale":29},{"sys":25145},{"type":12,"linkType":13,"id":14},{"sys":25147},{"id":21,"type":12,"linkType":22},{"sys":25149},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25151,"metaTitle":430,"metaDescription":431,"mainTitle":25152,"subtitle":449,"heroImage":25167,"ctaButton":472,"ctaLink":473},[429],{"data":25153,"content":25154,"nodeType":405},{},[25155,25161],{"data":25156,"content":25157,"nodeType":442},{},[25158],{"data":25159,"marks":25160,"value":441,"nodeType":84},{},[],{"data":25162,"content":25163,"nodeType":103},{},[25164],{"data":25165,"marks":25166,"value":202,"nodeType":84},{},[],{"metadata":25168,"sys":25171,"fields":25176},{"tags":25169,"concepts":25170},[],[],{"space":25172,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25174,"publishedVersion":63,"revision":45,"locale":29},{"sys":25173},{"type":12,"linkType":13,"id":14},{"sys":25175},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25177},{"url":464,"details":25178,"fileName":470,"contentType":471},{"size":466,"image":25179},{"width":468,"height":469},{"sys":25181,"fields":25184},{"id":25182,"createdAt":25183},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":25185,"slug":25186,"articleIntro":25185,"category":25187},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[25188],{"metadata":25189,"sys":25192,"fields":25199},{"tags":25190,"concepts":25191},[],[],{"space":25193,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25195,"publishedVersion":23,"revision":63,"contentType":25197,"locale":29},{"sys":25194},{"type":12,"linkType":13,"id":14},{"sys":25196},{"id":21,"type":12,"linkType":22},{"sys":25198},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25200,"metaTitle":430,"metaDescription":431,"mainTitle":25201,"subtitle":449,"heroImage":25216,"ctaButton":472,"ctaLink":473},[429],{"data":25202,"content":25203,"nodeType":405},{},[25204,25210],{"data":25205,"content":25206,"nodeType":442},{},[25207],{"data":25208,"marks":25209,"value":441,"nodeType":84},{},[],{"data":25211,"content":25212,"nodeType":103},{},[25213],{"data":25214,"marks":25215,"value":202,"nodeType":84},{},[],{"metadata":25217,"sys":25220,"fields":25225},{"tags":25218,"concepts":25219},[],[],{"space":25221,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25223,"publishedVersion":63,"revision":45,"locale":29},{"sys":25222},{"type":12,"linkType":13,"id":14},{"sys":25224},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25226},{"url":464,"details":25227,"fileName":470,"contentType":471},{"size":466,"image":25228},{"width":468,"height":469},{"sys":25230,"fields":25233},{"id":25231,"createdAt":25232},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":25234,"slug":25235,"articleIntro":25234,"category":25236},"Compte 213 - Constructions","compte-213-constructions",[25237],{"metadata":25238,"sys":25241,"fields":25248},{"tags":25239,"concepts":25240},[],[],{"space":25242,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25244,"publishedVersion":23,"revision":63,"contentType":25246,"locale":29},{"sys":25243},{"type":12,"linkType":13,"id":14},{"sys":25245},{"id":21,"type":12,"linkType":22},{"sys":25247},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25249,"metaTitle":430,"metaDescription":431,"mainTitle":25250,"subtitle":449,"heroImage":25265,"ctaButton":472,"ctaLink":473},[429],{"data":25251,"content":25252,"nodeType":405},{},[25253,25259],{"data":25254,"content":25255,"nodeType":442},{},[25256],{"data":25257,"marks":25258,"value":441,"nodeType":84},{},[],{"data":25260,"content":25261,"nodeType":103},{},[25262],{"data":25263,"marks":25264,"value":202,"nodeType":84},{},[],{"metadata":25266,"sys":25269,"fields":25274},{"tags":25267,"concepts":25268},[],[],{"space":25270,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25272,"publishedVersion":63,"revision":45,"locale":29},{"sys":25271},{"type":12,"linkType":13,"id":14},{"sys":25273},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25275},{"url":464,"details":25276,"fileName":470,"contentType":471},{"size":466,"image":25277},{"width":468,"height":469},{"sys":25279,"fields":25282},{"id":25280,"createdAt":25281},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":25283,"slug":25284,"articleIntro":25283,"category":25285},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[25286],{"metadata":25287,"sys":25290,"fields":25297},{"tags":25288,"concepts":25289},[],[],{"space":25291,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25293,"publishedVersion":23,"revision":63,"contentType":25295,"locale":29},{"sys":25292},{"type":12,"linkType":13,"id":14},{"sys":25294},{"id":21,"type":12,"linkType":22},{"sys":25296},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25298,"metaTitle":430,"metaDescription":431,"mainTitle":25299,"subtitle":449,"heroImage":25314,"ctaButton":472,"ctaLink":473},[429],{"data":25300,"content":25301,"nodeType":405},{},[25302,25308],{"data":25303,"content":25304,"nodeType":442},{},[25305],{"data":25306,"marks":25307,"value":441,"nodeType":84},{},[],{"data":25309,"content":25310,"nodeType":103},{},[25311],{"data":25312,"marks":25313,"value":202,"nodeType":84},{},[],{"metadata":25315,"sys":25318,"fields":25323},{"tags":25316,"concepts":25317},[],[],{"space":25319,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25321,"publishedVersion":63,"revision":45,"locale":29},{"sys":25320},{"type":12,"linkType":13,"id":14},{"sys":25322},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25324},{"url":464,"details":25325,"fileName":470,"contentType":471},{"size":466,"image":25326},{"width":468,"height":469},{"sys":25328,"fields":25331},{"id":25329,"createdAt":25330},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":25332,"slug":25333,"articleIntro":25332,"category":25334},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[25335],{"metadata":25336,"sys":25339,"fields":25346},{"tags":25337,"concepts":25338},[],[],{"space":25340,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25342,"publishedVersion":23,"revision":63,"contentType":25344,"locale":29},{"sys":25341},{"type":12,"linkType":13,"id":14},{"sys":25343},{"id":21,"type":12,"linkType":22},{"sys":25345},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25347,"metaTitle":430,"metaDescription":431,"mainTitle":25348,"subtitle":449,"heroImage":25363,"ctaButton":472,"ctaLink":473},[429],{"data":25349,"content":25350,"nodeType":405},{},[25351,25357],{"data":25352,"content":25353,"nodeType":442},{},[25354],{"data":25355,"marks":25356,"value":441,"nodeType":84},{},[],{"data":25358,"content":25359,"nodeType":103},{},[25360],{"data":25361,"marks":25362,"value":202,"nodeType":84},{},[],{"metadata":25364,"sys":25367,"fields":25372},{"tags":25365,"concepts":25366},[],[],{"space":25368,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25370,"publishedVersion":63,"revision":45,"locale":29},{"sys":25369},{"type":12,"linkType":13,"id":14},{"sys":25371},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25373},{"url":464,"details":25374,"fileName":470,"contentType":471},{"size":466,"image":25375},{"width":468,"height":469},{"sys":25377,"fields":25380},{"id":25378,"createdAt":25379},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":25381,"slug":25382,"articleIntro":-1,"category":25383},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[25384],{"metadata":25385,"sys":25388,"fields":25395},{"tags":25386,"concepts":25387},[],[],{"space":25389,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25391,"publishedVersion":23,"revision":63,"contentType":25393,"locale":29},{"sys":25390},{"type":12,"linkType":13,"id":14},{"sys":25392},{"id":21,"type":12,"linkType":22},{"sys":25394},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25396,"metaTitle":430,"metaDescription":431,"mainTitle":25397,"subtitle":449,"heroImage":25412,"ctaButton":472,"ctaLink":473},[429],{"data":25398,"content":25399,"nodeType":405},{},[25400,25406],{"data":25401,"content":25402,"nodeType":442},{},[25403],{"data":25404,"marks":25405,"value":441,"nodeType":84},{},[],{"data":25407,"content":25408,"nodeType":103},{},[25409],{"data":25410,"marks":25411,"value":202,"nodeType":84},{},[],{"metadata":25413,"sys":25416,"fields":25421},{"tags":25414,"concepts":25415},[],[],{"space":25417,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25419,"publishedVersion":63,"revision":45,"locale":29},{"sys":25418},{"type":12,"linkType":13,"id":14},{"sys":25420},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25422},{"url":464,"details":25423,"fileName":470,"contentType":471},{"size":466,"image":25424},{"width":468,"height":469},{"sys":25426,"fields":25429},{"id":25427,"createdAt":25428},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":25430,"slug":25431,"articleIntro":25430,"category":25432},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[25433],{"metadata":25434,"sys":25437,"fields":25444},{"tags":25435,"concepts":25436},[],[],{"space":25438,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25440,"publishedVersion":23,"revision":63,"contentType":25442,"locale":29},{"sys":25439},{"type":12,"linkType":13,"id":14},{"sys":25441},{"id":21,"type":12,"linkType":22},{"sys":25443},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25445,"metaTitle":430,"metaDescription":431,"mainTitle":25446,"subtitle":449,"heroImage":25461,"ctaButton":472,"ctaLink":473},[429],{"data":25447,"content":25448,"nodeType":405},{},[25449,25455],{"data":25450,"content":25451,"nodeType":442},{},[25452],{"data":25453,"marks":25454,"value":441,"nodeType":84},{},[],{"data":25456,"content":25457,"nodeType":103},{},[25458],{"data":25459,"marks":25460,"value":202,"nodeType":84},{},[],{"metadata":25462,"sys":25465,"fields":25470},{"tags":25463,"concepts":25464},[],[],{"space":25466,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25468,"publishedVersion":63,"revision":45,"locale":29},{"sys":25467},{"type":12,"linkType":13,"id":14},{"sys":25469},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25471},{"url":464,"details":25472,"fileName":470,"contentType":471},{"size":466,"image":25473},{"width":468,"height":469},{"sys":25475,"fields":25478},{"id":25476,"createdAt":25477},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":25479,"slug":25480,"articleIntro":25479,"category":25481},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[25482],{"metadata":25483,"sys":25486,"fields":25493},{"tags":25484,"concepts":25485},[],[],{"space":25487,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25489,"publishedVersion":23,"revision":63,"contentType":25491,"locale":29},{"sys":25488},{"type":12,"linkType":13,"id":14},{"sys":25490},{"id":21,"type":12,"linkType":22},{"sys":25492},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25494,"metaTitle":430,"metaDescription":431,"mainTitle":25495,"subtitle":449,"heroImage":25510,"ctaButton":472,"ctaLink":473},[429],{"data":25496,"content":25497,"nodeType":405},{},[25498,25504],{"data":25499,"content":25500,"nodeType":442},{},[25501],{"data":25502,"marks":25503,"value":441,"nodeType":84},{},[],{"data":25505,"content":25506,"nodeType":103},{},[25507],{"data":25508,"marks":25509,"value":202,"nodeType":84},{},[],{"metadata":25511,"sys":25514,"fields":25519},{"tags":25512,"concepts":25513},[],[],{"space":25515,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25517,"publishedVersion":63,"revision":45,"locale":29},{"sys":25516},{"type":12,"linkType":13,"id":14},{"sys":25518},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25520},{"url":464,"details":25521,"fileName":470,"contentType":471},{"size":466,"image":25522},{"width":468,"height":469},{"sys":25524,"fields":25527},{"id":25525,"createdAt":25526},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":25528,"slug":25529,"articleIntro":25528,"category":25530},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[25531],{"metadata":25532,"sys":25535,"fields":25542},{"tags":25533,"concepts":25534},[],[],{"space":25536,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25538,"publishedVersion":23,"revision":63,"contentType":25540,"locale":29},{"sys":25537},{"type":12,"linkType":13,"id":14},{"sys":25539},{"id":21,"type":12,"linkType":22},{"sys":25541},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25543,"metaTitle":430,"metaDescription":431,"mainTitle":25544,"subtitle":449,"heroImage":25559,"ctaButton":472,"ctaLink":473},[429],{"data":25545,"content":25546,"nodeType":405},{},[25547,25553],{"data":25548,"content":25549,"nodeType":442},{},[25550],{"data":25551,"marks":25552,"value":441,"nodeType":84},{},[],{"data":25554,"content":25555,"nodeType":103},{},[25556],{"data":25557,"marks":25558,"value":202,"nodeType":84},{},[],{"metadata":25560,"sys":25563,"fields":25568},{"tags":25561,"concepts":25562},[],[],{"space":25564,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25566,"publishedVersion":63,"revision":45,"locale":29},{"sys":25565},{"type":12,"linkType":13,"id":14},{"sys":25567},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25569},{"url":464,"details":25570,"fileName":470,"contentType":471},{"size":466,"image":25571},{"width":468,"height":469},{"sys":25573,"fields":25576},{"id":25574,"createdAt":25575},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":25577,"slug":25578,"articleIntro":25577,"category":25579},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[25580],{"metadata":25581,"sys":25584,"fields":25591},{"tags":25582,"concepts":25583},[],[],{"space":25585,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25587,"publishedVersion":23,"revision":63,"contentType":25589,"locale":29},{"sys":25586},{"type":12,"linkType":13,"id":14},{"sys":25588},{"id":21,"type":12,"linkType":22},{"sys":25590},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25592,"metaTitle":430,"metaDescription":431,"mainTitle":25593,"subtitle":449,"heroImage":25608,"ctaButton":472,"ctaLink":473},[429],{"data":25594,"content":25595,"nodeType":405},{},[25596,25602],{"data":25597,"content":25598,"nodeType":442},{},[25599],{"data":25600,"marks":25601,"value":441,"nodeType":84},{},[],{"data":25603,"content":25604,"nodeType":103},{},[25605],{"data":25606,"marks":25607,"value":202,"nodeType":84},{},[],{"metadata":25609,"sys":25612,"fields":25617},{"tags":25610,"concepts":25611},[],[],{"space":25613,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25615,"publishedVersion":63,"revision":45,"locale":29},{"sys":25614},{"type":12,"linkType":13,"id":14},{"sys":25616},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25618},{"url":464,"details":25619,"fileName":470,"contentType":471},{"size":466,"image":25620},{"width":468,"height":469},{"sys":25622,"fields":25625},{"id":25623,"createdAt":25624},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":25626,"slug":25627,"articleIntro":25626,"category":25628},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[25629],{"metadata":25630,"sys":25633,"fields":25640},{"tags":25631,"concepts":25632},[],[],{"space":25634,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25636,"publishedVersion":23,"revision":63,"contentType":25638,"locale":29},{"sys":25635},{"type":12,"linkType":13,"id":14},{"sys":25637},{"id":21,"type":12,"linkType":22},{"sys":25639},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25641,"metaTitle":430,"metaDescription":431,"mainTitle":25642,"subtitle":449,"heroImage":25657,"ctaButton":472,"ctaLink":473},[429],{"data":25643,"content":25644,"nodeType":405},{},[25645,25651],{"data":25646,"content":25647,"nodeType":442},{},[25648],{"data":25649,"marks":25650,"value":441,"nodeType":84},{},[],{"data":25652,"content":25653,"nodeType":103},{},[25654],{"data":25655,"marks":25656,"value":202,"nodeType":84},{},[],{"metadata":25658,"sys":25661,"fields":25666},{"tags":25659,"concepts":25660},[],[],{"space":25662,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25664,"publishedVersion":63,"revision":45,"locale":29},{"sys":25663},{"type":12,"linkType":13,"id":14},{"sys":25665},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25667},{"url":464,"details":25668,"fileName":470,"contentType":471},{"size":466,"image":25669},{"width":468,"height":469},{"sys":25671,"fields":25674},{"id":25672,"createdAt":25673},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":25675,"slug":25676,"articleIntro":25675,"category":25677},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[25678],{"metadata":25679,"sys":25682,"fields":25689},{"tags":25680,"concepts":25681},[],[],{"space":25683,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25685,"publishedVersion":23,"revision":63,"contentType":25687,"locale":29},{"sys":25684},{"type":12,"linkType":13,"id":14},{"sys":25686},{"id":21,"type":12,"linkType":22},{"sys":25688},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25690,"metaTitle":430,"metaDescription":431,"mainTitle":25691,"subtitle":449,"heroImage":25706,"ctaButton":472,"ctaLink":473},[429],{"data":25692,"content":25693,"nodeType":405},{},[25694,25700],{"data":25695,"content":25696,"nodeType":442},{},[25697],{"data":25698,"marks":25699,"value":441,"nodeType":84},{},[],{"data":25701,"content":25702,"nodeType":103},{},[25703],{"data":25704,"marks":25705,"value":202,"nodeType":84},{},[],{"metadata":25707,"sys":25710,"fields":25715},{"tags":25708,"concepts":25709},[],[],{"space":25711,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25713,"publishedVersion":63,"revision":45,"locale":29},{"sys":25712},{"type":12,"linkType":13,"id":14},{"sys":25714},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25716},{"url":464,"details":25717,"fileName":470,"contentType":471},{"size":466,"image":25718},{"width":468,"height":469},{"sys":25720,"fields":25723},{"id":25721,"createdAt":25722},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":25724,"slug":25725,"articleIntro":25726,"category":25727},"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.",[25728],{"metadata":25729,"sys":25732,"fields":25739},{"tags":25730,"concepts":25731},[],[],{"space":25733,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25735,"publishedVersion":23,"revision":63,"contentType":25737,"locale":29},{"sys":25734},{"type":12,"linkType":13,"id":14},{"sys":25736},{"id":21,"type":12,"linkType":22},{"sys":25738},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25740,"metaTitle":430,"metaDescription":431,"mainTitle":25741,"subtitle":449,"heroImage":25756,"ctaButton":472,"ctaLink":473},[429],{"data":25742,"content":25743,"nodeType":405},{},[25744,25750],{"data":25745,"content":25746,"nodeType":442},{},[25747],{"data":25748,"marks":25749,"value":441,"nodeType":84},{},[],{"data":25751,"content":25752,"nodeType":103},{},[25753],{"data":25754,"marks":25755,"value":202,"nodeType":84},{},[],{"metadata":25757,"sys":25760,"fields":25765},{"tags":25758,"concepts":25759},[],[],{"space":25761,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25763,"publishedVersion":63,"revision":45,"locale":29},{"sys":25762},{"type":12,"linkType":13,"id":14},{"sys":25764},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25766},{"url":464,"details":25767,"fileName":470,"contentType":471},{"size":466,"image":25768},{"width":468,"height":469},{"sys":25770,"fields":25773},{"id":25771,"createdAt":25772},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":25774,"slug":25775,"articleIntro":25774,"category":25776},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[25777],{"metadata":25778,"sys":25781,"fields":25788},{"tags":25779,"concepts":25780},[],[],{"space":25782,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25784,"publishedVersion":23,"revision":63,"contentType":25786,"locale":29},{"sys":25783},{"type":12,"linkType":13,"id":14},{"sys":25785},{"id":21,"type":12,"linkType":22},{"sys":25787},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25789,"metaTitle":430,"metaDescription":431,"mainTitle":25790,"subtitle":449,"heroImage":25805,"ctaButton":472,"ctaLink":473},[429],{"data":25791,"content":25792,"nodeType":405},{},[25793,25799],{"data":25794,"content":25795,"nodeType":442},{},[25796],{"data":25797,"marks":25798,"value":441,"nodeType":84},{},[],{"data":25800,"content":25801,"nodeType":103},{},[25802],{"data":25803,"marks":25804,"value":202,"nodeType":84},{},[],{"metadata":25806,"sys":25809,"fields":25814},{"tags":25807,"concepts":25808},[],[],{"space":25810,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25812,"publishedVersion":63,"revision":45,"locale":29},{"sys":25811},{"type":12,"linkType":13,"id":14},{"sys":25813},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25815},{"url":464,"details":25816,"fileName":470,"contentType":471},{"size":466,"image":25817},{"width":468,"height":469},{"sys":25819,"fields":25822},{"id":25820,"createdAt":25821},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":25823,"slug":25824,"articleIntro":25823,"category":25825},"6358 - Autres droits","compte-6358-autres-droits",[25826],{"metadata":25827,"sys":25830,"fields":25837},{"tags":25828,"concepts":25829},[],[],{"space":25831,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25833,"publishedVersion":23,"revision":63,"contentType":25835,"locale":29},{"sys":25832},{"type":12,"linkType":13,"id":14},{"sys":25834},{"id":21,"type":12,"linkType":22},{"sys":25836},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25838,"metaTitle":430,"metaDescription":431,"mainTitle":25839,"subtitle":449,"heroImage":25854,"ctaButton":472,"ctaLink":473},[429],{"data":25840,"content":25841,"nodeType":405},{},[25842,25848],{"data":25843,"content":25844,"nodeType":442},{},[25845],{"data":25846,"marks":25847,"value":441,"nodeType":84},{},[],{"data":25849,"content":25850,"nodeType":103},{},[25851],{"data":25852,"marks":25853,"value":202,"nodeType":84},{},[],{"metadata":25855,"sys":25858,"fields":25863},{"tags":25856,"concepts":25857},[],[],{"space":25859,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25861,"publishedVersion":63,"revision":45,"locale":29},{"sys":25860},{"type":12,"linkType":13,"id":14},{"sys":25862},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25864},{"url":464,"details":25865,"fileName":470,"contentType":471},{"size":466,"image":25866},{"width":468,"height":469},{"sys":25868,"fields":25871},{"id":25869,"createdAt":25870},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":25872,"slug":25873,"articleIntro":25872,"category":25874},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[25875],{"metadata":25876,"sys":25879,"fields":25886},{"tags":25877,"concepts":25878},[],[],{"space":25880,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25882,"publishedVersion":23,"revision":63,"contentType":25884,"locale":29},{"sys":25881},{"type":12,"linkType":13,"id":14},{"sys":25883},{"id":21,"type":12,"linkType":22},{"sys":25885},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25887,"metaTitle":430,"metaDescription":431,"mainTitle":25888,"subtitle":449,"heroImage":25903,"ctaButton":472,"ctaLink":473},[429],{"data":25889,"content":25890,"nodeType":405},{},[25891,25897],{"data":25892,"content":25893,"nodeType":442},{},[25894],{"data":25895,"marks":25896,"value":441,"nodeType":84},{},[],{"data":25898,"content":25899,"nodeType":103},{},[25900],{"data":25901,"marks":25902,"value":202,"nodeType":84},{},[],{"metadata":25904,"sys":25907,"fields":25912},{"tags":25905,"concepts":25906},[],[],{"space":25908,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25910,"publishedVersion":63,"revision":45,"locale":29},{"sys":25909},{"type":12,"linkType":13,"id":14},{"sys":25911},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25913},{"url":464,"details":25914,"fileName":470,"contentType":471},{"size":466,"image":25915},{"width":468,"height":469},{"sys":25917,"fields":25920},{"id":25918,"createdAt":25919},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":25921,"slug":25922,"articleIntro":25921,"category":25923},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[25924],{"metadata":25925,"sys":25928,"fields":25935},{"tags":25926,"concepts":25927},[],[],{"space":25929,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25931,"publishedVersion":23,"revision":63,"contentType":25933,"locale":29},{"sys":25930},{"type":12,"linkType":13,"id":14},{"sys":25932},{"id":21,"type":12,"linkType":22},{"sys":25934},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25936,"metaTitle":430,"metaDescription":431,"mainTitle":25937,"subtitle":449,"heroImage":25952,"ctaButton":472,"ctaLink":473},[429],{"data":25938,"content":25939,"nodeType":405},{},[25940,25946],{"data":25941,"content":25942,"nodeType":442},{},[25943],{"data":25944,"marks":25945,"value":441,"nodeType":84},{},[],{"data":25947,"content":25948,"nodeType":103},{},[25949],{"data":25950,"marks":25951,"value":202,"nodeType":84},{},[],{"metadata":25953,"sys":25956,"fields":25961},{"tags":25954,"concepts":25955},[],[],{"space":25957,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":25959,"publishedVersion":63,"revision":45,"locale":29},{"sys":25958},{"type":12,"linkType":13,"id":14},{"sys":25960},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":25962},{"url":464,"details":25963,"fileName":470,"contentType":471},{"size":466,"image":25964},{"width":468,"height":469},{"sys":25966,"fields":25969},{"id":25967,"createdAt":25968},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":25970,"slug":25971,"articleIntro":-1,"category":25972},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[25973],{"metadata":25974,"sys":25977,"fields":25984},{"tags":25975,"concepts":25976},[],[],{"space":25978,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":25980,"publishedVersion":23,"revision":63,"contentType":25982,"locale":29},{"sys":25979},{"type":12,"linkType":13,"id":14},{"sys":25981},{"id":21,"type":12,"linkType":22},{"sys":25983},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":25985,"metaTitle":430,"metaDescription":431,"mainTitle":25986,"subtitle":449,"heroImage":26001,"ctaButton":472,"ctaLink":473},[429],{"data":25987,"content":25988,"nodeType":405},{},[25989,25995],{"data":25990,"content":25991,"nodeType":442},{},[25992],{"data":25993,"marks":25994,"value":441,"nodeType":84},{},[],{"data":25996,"content":25997,"nodeType":103},{},[25998],{"data":25999,"marks":26000,"value":202,"nodeType":84},{},[],{"metadata":26002,"sys":26005,"fields":26010},{"tags":26003,"concepts":26004},[],[],{"space":26006,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26008,"publishedVersion":63,"revision":45,"locale":29},{"sys":26007},{"type":12,"linkType":13,"id":14},{"sys":26009},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26011},{"url":464,"details":26012,"fileName":470,"contentType":471},{"size":466,"image":26013},{"width":468,"height":469},{"sys":26015,"fields":26018},{"id":26016,"createdAt":26017},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":26019,"slug":26020,"articleIntro":26019,"category":26021},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[26022],{"metadata":26023,"sys":26026,"fields":26033},{"tags":26024,"concepts":26025},[],[],{"space":26027,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26029,"publishedVersion":23,"revision":63,"contentType":26031,"locale":29},{"sys":26028},{"type":12,"linkType":13,"id":14},{"sys":26030},{"id":21,"type":12,"linkType":22},{"sys":26032},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26034,"metaTitle":430,"metaDescription":431,"mainTitle":26035,"subtitle":449,"heroImage":26050,"ctaButton":472,"ctaLink":473},[429],{"data":26036,"content":26037,"nodeType":405},{},[26038,26044],{"data":26039,"content":26040,"nodeType":442},{},[26041],{"data":26042,"marks":26043,"value":441,"nodeType":84},{},[],{"data":26045,"content":26046,"nodeType":103},{},[26047],{"data":26048,"marks":26049,"value":202,"nodeType":84},{},[],{"metadata":26051,"sys":26054,"fields":26059},{"tags":26052,"concepts":26053},[],[],{"space":26055,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26057,"publishedVersion":63,"revision":45,"locale":29},{"sys":26056},{"type":12,"linkType":13,"id":14},{"sys":26058},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26060},{"url":464,"details":26061,"fileName":470,"contentType":471},{"size":466,"image":26062},{"width":468,"height":469},{"sys":26064,"fields":26067},{"id":26065,"createdAt":26066},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":26068,"slug":26069,"articleIntro":26068,"category":26070},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[26071],{"metadata":26072,"sys":26075,"fields":26082},{"tags":26073,"concepts":26074},[],[],{"space":26076,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26078,"publishedVersion":23,"revision":63,"contentType":26080,"locale":29},{"sys":26077},{"type":12,"linkType":13,"id":14},{"sys":26079},{"id":21,"type":12,"linkType":22},{"sys":26081},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26083,"metaTitle":430,"metaDescription":431,"mainTitle":26084,"subtitle":449,"heroImage":26099,"ctaButton":472,"ctaLink":473},[429],{"data":26085,"content":26086,"nodeType":405},{},[26087,26093],{"data":26088,"content":26089,"nodeType":442},{},[26090],{"data":26091,"marks":26092,"value":441,"nodeType":84},{},[],{"data":26094,"content":26095,"nodeType":103},{},[26096],{"data":26097,"marks":26098,"value":202,"nodeType":84},{},[],{"metadata":26100,"sys":26103,"fields":26108},{"tags":26101,"concepts":26102},[],[],{"space":26104,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26106,"publishedVersion":63,"revision":45,"locale":29},{"sys":26105},{"type":12,"linkType":13,"id":14},{"sys":26107},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26109},{"url":464,"details":26110,"fileName":470,"contentType":471},{"size":466,"image":26111},{"width":468,"height":469},{"sys":26113,"fields":26116},{"id":26114,"createdAt":26115},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":26117,"slug":26118,"articleIntro":26117,"category":26119},"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",[26120],{"metadata":26121,"sys":26124,"fields":26131},{"tags":26122,"concepts":26123},[],[],{"space":26125,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26127,"publishedVersion":23,"revision":63,"contentType":26129,"locale":29},{"sys":26126},{"type":12,"linkType":13,"id":14},{"sys":26128},{"id":21,"type":12,"linkType":22},{"sys":26130},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26132,"metaTitle":430,"metaDescription":431,"mainTitle":26133,"subtitle":449,"heroImage":26148,"ctaButton":472,"ctaLink":473},[429],{"data":26134,"content":26135,"nodeType":405},{},[26136,26142],{"data":26137,"content":26138,"nodeType":442},{},[26139],{"data":26140,"marks":26141,"value":441,"nodeType":84},{},[],{"data":26143,"content":26144,"nodeType":103},{},[26145],{"data":26146,"marks":26147,"value":202,"nodeType":84},{},[],{"metadata":26149,"sys":26152,"fields":26157},{"tags":26150,"concepts":26151},[],[],{"space":26153,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26155,"publishedVersion":63,"revision":45,"locale":29},{"sys":26154},{"type":12,"linkType":13,"id":14},{"sys":26156},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26158},{"url":464,"details":26159,"fileName":470,"contentType":471},{"size":466,"image":26160},{"width":468,"height":469},{"sys":26162,"fields":26165},{"id":26163,"createdAt":26164},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":26166,"slug":26167,"articleIntro":26166,"category":26168},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[26169],{"metadata":26170,"sys":26173,"fields":26180},{"tags":26171,"concepts":26172},[],[],{"space":26174,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26176,"publishedVersion":23,"revision":63,"contentType":26178,"locale":29},{"sys":26175},{"type":12,"linkType":13,"id":14},{"sys":26177},{"id":21,"type":12,"linkType":22},{"sys":26179},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26181,"metaTitle":430,"metaDescription":431,"mainTitle":26182,"subtitle":449,"heroImage":26197,"ctaButton":472,"ctaLink":473},[429],{"data":26183,"content":26184,"nodeType":405},{},[26185,26191],{"data":26186,"content":26187,"nodeType":442},{},[26188],{"data":26189,"marks":26190,"value":441,"nodeType":84},{},[],{"data":26192,"content":26193,"nodeType":103},{},[26194],{"data":26195,"marks":26196,"value":202,"nodeType":84},{},[],{"metadata":26198,"sys":26201,"fields":26206},{"tags":26199,"concepts":26200},[],[],{"space":26202,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26204,"publishedVersion":63,"revision":45,"locale":29},{"sys":26203},{"type":12,"linkType":13,"id":14},{"sys":26205},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26207},{"url":464,"details":26208,"fileName":470,"contentType":471},{"size":466,"image":26209},{"width":468,"height":469},{"sys":26211,"fields":26214},{"id":26212,"createdAt":26213},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":26215,"slug":26216,"articleIntro":26215,"category":26217},"Compte 211 - Terrains","compte-211-terrains",[26218],{"metadata":26219,"sys":26222,"fields":26229},{"tags":26220,"concepts":26221},[],[],{"space":26223,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26225,"publishedVersion":23,"revision":63,"contentType":26227,"locale":29},{"sys":26224},{"type":12,"linkType":13,"id":14},{"sys":26226},{"id":21,"type":12,"linkType":22},{"sys":26228},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26230,"metaTitle":430,"metaDescription":431,"mainTitle":26231,"subtitle":449,"heroImage":26246,"ctaButton":472,"ctaLink":473},[429],{"data":26232,"content":26233,"nodeType":405},{},[26234,26240],{"data":26235,"content":26236,"nodeType":442},{},[26237],{"data":26238,"marks":26239,"value":441,"nodeType":84},{},[],{"data":26241,"content":26242,"nodeType":103},{},[26243],{"data":26244,"marks":26245,"value":202,"nodeType":84},{},[],{"metadata":26247,"sys":26250,"fields":26255},{"tags":26248,"concepts":26249},[],[],{"space":26251,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26253,"publishedVersion":63,"revision":45,"locale":29},{"sys":26252},{"type":12,"linkType":13,"id":14},{"sys":26254},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26256},{"url":464,"details":26257,"fileName":470,"contentType":471},{"size":466,"image":26258},{"width":468,"height":469},{"sys":26260,"fields":26263},{"id":26261,"createdAt":26262},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":26264,"slug":26265,"articleIntro":26264,"category":26266},"Compte 101 - Capital","compte-101-capital",[26267],{"metadata":26268,"sys":26271,"fields":26278},{"tags":26269,"concepts":26270},[],[],{"space":26272,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26274,"publishedVersion":23,"revision":63,"contentType":26276,"locale":29},{"sys":26273},{"type":12,"linkType":13,"id":14},{"sys":26275},{"id":21,"type":12,"linkType":22},{"sys":26277},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26279,"metaTitle":430,"metaDescription":431,"mainTitle":26280,"subtitle":449,"heroImage":26295,"ctaButton":472,"ctaLink":473},[429],{"data":26281,"content":26282,"nodeType":405},{},[26283,26289],{"data":26284,"content":26285,"nodeType":442},{},[26286],{"data":26287,"marks":26288,"value":441,"nodeType":84},{},[],{"data":26290,"content":26291,"nodeType":103},{},[26292],{"data":26293,"marks":26294,"value":202,"nodeType":84},{},[],{"metadata":26296,"sys":26299,"fields":26304},{"tags":26297,"concepts":26298},[],[],{"space":26300,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26302,"publishedVersion":63,"revision":45,"locale":29},{"sys":26301},{"type":12,"linkType":13,"id":14},{"sys":26303},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26305},{"url":464,"details":26306,"fileName":470,"contentType":471},{"size":466,"image":26307},{"width":468,"height":469},{"sys":26309,"fields":26312},{"id":26310,"createdAt":26311},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":26313,"slug":26314,"articleIntro":26313,"category":26315},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[26316],{"metadata":26317,"sys":26320,"fields":26327},{"tags":26318,"concepts":26319},[],[],{"space":26321,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26323,"publishedVersion":23,"revision":63,"contentType":26325,"locale":29},{"sys":26322},{"type":12,"linkType":13,"id":14},{"sys":26324},{"id":21,"type":12,"linkType":22},{"sys":26326},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26328,"metaTitle":430,"metaDescription":431,"mainTitle":26329,"subtitle":449,"heroImage":26344,"ctaButton":472,"ctaLink":473},[429],{"data":26330,"content":26331,"nodeType":405},{},[26332,26338],{"data":26333,"content":26334,"nodeType":442},{},[26335],{"data":26336,"marks":26337,"value":441,"nodeType":84},{},[],{"data":26339,"content":26340,"nodeType":103},{},[26341],{"data":26342,"marks":26343,"value":202,"nodeType":84},{},[],{"metadata":26345,"sys":26348,"fields":26353},{"tags":26346,"concepts":26347},[],[],{"space":26349,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26351,"publishedVersion":63,"revision":45,"locale":29},{"sys":26350},{"type":12,"linkType":13,"id":14},{"sys":26352},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26354},{"url":464,"details":26355,"fileName":470,"contentType":471},{"size":466,"image":26356},{"width":468,"height":469},{"sys":26358,"fields":26361},{"id":26359,"createdAt":26360},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":26362,"slug":26363,"articleIntro":26362,"category":26364},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[26365],{"metadata":26366,"sys":26369,"fields":26376},{"tags":26367,"concepts":26368},[],[],{"space":26370,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26372,"publishedVersion":23,"revision":63,"contentType":26374,"locale":29},{"sys":26371},{"type":12,"linkType":13,"id":14},{"sys":26373},{"id":21,"type":12,"linkType":22},{"sys":26375},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26377,"metaTitle":430,"metaDescription":431,"mainTitle":26378,"subtitle":449,"heroImage":26393,"ctaButton":472,"ctaLink":473},[429],{"data":26379,"content":26380,"nodeType":405},{},[26381,26387],{"data":26382,"content":26383,"nodeType":442},{},[26384],{"data":26385,"marks":26386,"value":441,"nodeType":84},{},[],{"data":26388,"content":26389,"nodeType":103},{},[26390],{"data":26391,"marks":26392,"value":202,"nodeType":84},{},[],{"metadata":26394,"sys":26397,"fields":26402},{"tags":26395,"concepts":26396},[],[],{"space":26398,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26400,"publishedVersion":63,"revision":45,"locale":29},{"sys":26399},{"type":12,"linkType":13,"id":14},{"sys":26401},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26403},{"url":464,"details":26404,"fileName":470,"contentType":471},{"size":466,"image":26405},{"width":468,"height":469},{"sys":26407,"fields":26410},{"id":26408,"createdAt":26409},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":26411,"slug":26412,"articleIntro":26411,"category":26413},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[26414],{"metadata":26415,"sys":26418,"fields":26425},{"tags":26416,"concepts":26417},[],[],{"space":26419,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26421,"publishedVersion":23,"revision":63,"contentType":26423,"locale":29},{"sys":26420},{"type":12,"linkType":13,"id":14},{"sys":26422},{"id":21,"type":12,"linkType":22},{"sys":26424},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26426,"metaTitle":430,"metaDescription":431,"mainTitle":26427,"subtitle":449,"heroImage":26442,"ctaButton":472,"ctaLink":473},[429],{"data":26428,"content":26429,"nodeType":405},{},[26430,26436],{"data":26431,"content":26432,"nodeType":442},{},[26433],{"data":26434,"marks":26435,"value":441,"nodeType":84},{},[],{"data":26437,"content":26438,"nodeType":103},{},[26439],{"data":26440,"marks":26441,"value":202,"nodeType":84},{},[],{"metadata":26443,"sys":26446,"fields":26451},{"tags":26444,"concepts":26445},[],[],{"space":26447,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26449,"publishedVersion":63,"revision":45,"locale":29},{"sys":26448},{"type":12,"linkType":13,"id":14},{"sys":26450},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26452},{"url":464,"details":26453,"fileName":470,"contentType":471},{"size":466,"image":26454},{"width":468,"height":469},{"sys":26456,"fields":26459},{"id":26457,"createdAt":26458},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":26460,"slug":26461,"articleIntro":26460,"category":26462},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[26463],{"metadata":26464,"sys":26467,"fields":26474},{"tags":26465,"concepts":26466},[],[],{"space":26468,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26470,"publishedVersion":23,"revision":63,"contentType":26472,"locale":29},{"sys":26469},{"type":12,"linkType":13,"id":14},{"sys":26471},{"id":21,"type":12,"linkType":22},{"sys":26473},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26475,"metaTitle":430,"metaDescription":431,"mainTitle":26476,"subtitle":449,"heroImage":26491,"ctaButton":472,"ctaLink":473},[429],{"data":26477,"content":26478,"nodeType":405},{},[26479,26485],{"data":26480,"content":26481,"nodeType":442},{},[26482],{"data":26483,"marks":26484,"value":441,"nodeType":84},{},[],{"data":26486,"content":26487,"nodeType":103},{},[26488],{"data":26489,"marks":26490,"value":202,"nodeType":84},{},[],{"metadata":26492,"sys":26495,"fields":26500},{"tags":26493,"concepts":26494},[],[],{"space":26496,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26498,"publishedVersion":63,"revision":45,"locale":29},{"sys":26497},{"type":12,"linkType":13,"id":14},{"sys":26499},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26501},{"url":464,"details":26502,"fileName":470,"contentType":471},{"size":466,"image":26503},{"width":468,"height":469},{"sys":26505,"fields":26508},{"id":26506,"createdAt":26507},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":26509,"slug":26510,"articleIntro":-1,"category":26511},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[26512],{"metadata":26513,"sys":26516,"fields":26523},{"tags":26514,"concepts":26515},[],[],{"space":26517,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26519,"publishedVersion":23,"revision":63,"contentType":26521,"locale":29},{"sys":26518},{"type":12,"linkType":13,"id":14},{"sys":26520},{"id":21,"type":12,"linkType":22},{"sys":26522},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26524,"metaTitle":430,"metaDescription":431,"mainTitle":26525,"subtitle":449,"heroImage":26540,"ctaButton":472,"ctaLink":473},[429],{"data":26526,"content":26527,"nodeType":405},{},[26528,26534],{"data":26529,"content":26530,"nodeType":442},{},[26531],{"data":26532,"marks":26533,"value":441,"nodeType":84},{},[],{"data":26535,"content":26536,"nodeType":103},{},[26537],{"data":26538,"marks":26539,"value":202,"nodeType":84},{},[],{"metadata":26541,"sys":26544,"fields":26549},{"tags":26542,"concepts":26543},[],[],{"space":26545,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26547,"publishedVersion":63,"revision":45,"locale":29},{"sys":26546},{"type":12,"linkType":13,"id":14},{"sys":26548},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26550},{"url":464,"details":26551,"fileName":470,"contentType":471},{"size":466,"image":26552},{"width":468,"height":469},{"sys":26554,"fields":26557},{"id":26555,"createdAt":26556},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":26558,"slug":26559,"articleIntro":26560,"category":26561},"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.",[26562],{"metadata":26563,"sys":26566,"fields":26573},{"tags":26564,"concepts":26565},[],[],{"space":26567,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26569,"publishedVersion":23,"revision":63,"contentType":26571,"locale":29},{"sys":26568},{"type":12,"linkType":13,"id":14},{"sys":26570},{"id":21,"type":12,"linkType":22},{"sys":26572},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26574,"metaTitle":430,"metaDescription":431,"mainTitle":26575,"subtitle":449,"heroImage":26590,"ctaButton":472,"ctaLink":473},[429],{"data":26576,"content":26577,"nodeType":405},{},[26578,26584],{"data":26579,"content":26580,"nodeType":442},{},[26581],{"data":26582,"marks":26583,"value":441,"nodeType":84},{},[],{"data":26585,"content":26586,"nodeType":103},{},[26587],{"data":26588,"marks":26589,"value":202,"nodeType":84},{},[],{"metadata":26591,"sys":26594,"fields":26599},{"tags":26592,"concepts":26593},[],[],{"space":26595,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26597,"publishedVersion":63,"revision":45,"locale":29},{"sys":26596},{"type":12,"linkType":13,"id":14},{"sys":26598},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26600},{"url":464,"details":26601,"fileName":470,"contentType":471},{"size":466,"image":26602},{"width":468,"height":469},{"sys":26604,"fields":26607},{"id":26605,"createdAt":26606},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":26608,"slug":26609,"articleIntro":26608,"category":26610},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[26611],{"metadata":26612,"sys":26615,"fields":26622},{"tags":26613,"concepts":26614},[],[],{"space":26616,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26618,"publishedVersion":23,"revision":63,"contentType":26620,"locale":29},{"sys":26617},{"type":12,"linkType":13,"id":14},{"sys":26619},{"id":21,"type":12,"linkType":22},{"sys":26621},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26623,"metaTitle":430,"metaDescription":431,"mainTitle":26624,"subtitle":449,"heroImage":26639,"ctaButton":472,"ctaLink":473},[429],{"data":26625,"content":26626,"nodeType":405},{},[26627,26633],{"data":26628,"content":26629,"nodeType":442},{},[26630],{"data":26631,"marks":26632,"value":441,"nodeType":84},{},[],{"data":26634,"content":26635,"nodeType":103},{},[26636],{"data":26637,"marks":26638,"value":202,"nodeType":84},{},[],{"metadata":26640,"sys":26643,"fields":26648},{"tags":26641,"concepts":26642},[],[],{"space":26644,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26646,"publishedVersion":63,"revision":45,"locale":29},{"sys":26645},{"type":12,"linkType":13,"id":14},{"sys":26647},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26649},{"url":464,"details":26650,"fileName":470,"contentType":471},{"size":466,"image":26651},{"width":468,"height":469},{"sys":26653,"fields":26655},{"id":26654,"createdAt":18911},"IZVxgFtKjx89x5I04Z8oh",{"title":26656,"slug":26657,"articleIntro":26656,"category":26658},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[26659],{"metadata":26660,"sys":26663,"fields":26670},{"tags":26661,"concepts":26662},[],[],{"space":26664,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26666,"publishedVersion":23,"revision":63,"contentType":26668,"locale":29},{"sys":26665},{"type":12,"linkType":13,"id":14},{"sys":26667},{"id":21,"type":12,"linkType":22},{"sys":26669},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26671,"metaTitle":430,"metaDescription":431,"mainTitle":26672,"subtitle":449,"heroImage":26687,"ctaButton":472,"ctaLink":473},[429],{"data":26673,"content":26674,"nodeType":405},{},[26675,26681],{"data":26676,"content":26677,"nodeType":442},{},[26678],{"data":26679,"marks":26680,"value":441,"nodeType":84},{},[],{"data":26682,"content":26683,"nodeType":103},{},[26684],{"data":26685,"marks":26686,"value":202,"nodeType":84},{},[],{"metadata":26688,"sys":26691,"fields":26696},{"tags":26689,"concepts":26690},[],[],{"space":26692,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26694,"publishedVersion":63,"revision":45,"locale":29},{"sys":26693},{"type":12,"linkType":13,"id":14},{"sys":26695},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26697},{"url":464,"details":26698,"fileName":470,"contentType":471},{"size":466,"image":26699},{"width":468,"height":469},{"sys":26701,"fields":26704},{"id":26702,"createdAt":26703},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":26705,"slug":26706,"articleIntro":26705,"category":26707},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[26708],{"metadata":26709,"sys":26712,"fields":26719},{"tags":26710,"concepts":26711},[],[],{"space":26713,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26715,"publishedVersion":23,"revision":63,"contentType":26717,"locale":29},{"sys":26714},{"type":12,"linkType":13,"id":14},{"sys":26716},{"id":21,"type":12,"linkType":22},{"sys":26718},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26720,"metaTitle":430,"metaDescription":431,"mainTitle":26721,"subtitle":449,"heroImage":26736,"ctaButton":472,"ctaLink":473},[429],{"data":26722,"content":26723,"nodeType":405},{},[26724,26730],{"data":26725,"content":26726,"nodeType":442},{},[26727],{"data":26728,"marks":26729,"value":441,"nodeType":84},{},[],{"data":26731,"content":26732,"nodeType":103},{},[26733],{"data":26734,"marks":26735,"value":202,"nodeType":84},{},[],{"metadata":26737,"sys":26740,"fields":26745},{"tags":26738,"concepts":26739},[],[],{"space":26741,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26743,"publishedVersion":63,"revision":45,"locale":29},{"sys":26742},{"type":12,"linkType":13,"id":14},{"sys":26744},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26746},{"url":464,"details":26747,"fileName":470,"contentType":471},{"size":466,"image":26748},{"width":468,"height":469},{"sys":26750,"fields":26753},{"id":26751,"createdAt":26752},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":26754,"slug":26755,"articleIntro":-1,"category":26756},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[26757],{"metadata":26758,"sys":26761,"fields":26768},{"tags":26759,"concepts":26760},[],[],{"space":26762,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26764,"publishedVersion":23,"revision":63,"contentType":26766,"locale":29},{"sys":26763},{"type":12,"linkType":13,"id":14},{"sys":26765},{"id":21,"type":12,"linkType":22},{"sys":26767},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26769,"metaTitle":430,"metaDescription":431,"mainTitle":26770,"subtitle":449,"heroImage":26785,"ctaButton":472,"ctaLink":473},[429],{"data":26771,"content":26772,"nodeType":405},{},[26773,26779],{"data":26774,"content":26775,"nodeType":442},{},[26776],{"data":26777,"marks":26778,"value":441,"nodeType":84},{},[],{"data":26780,"content":26781,"nodeType":103},{},[26782],{"data":26783,"marks":26784,"value":202,"nodeType":84},{},[],{"metadata":26786,"sys":26789,"fields":26794},{"tags":26787,"concepts":26788},[],[],{"space":26790,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26792,"publishedVersion":63,"revision":45,"locale":29},{"sys":26791},{"type":12,"linkType":13,"id":14},{"sys":26793},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26795},{"url":464,"details":26796,"fileName":470,"contentType":471},{"size":466,"image":26797},{"width":468,"height":469},{"sys":26799,"fields":26802},{"id":26800,"createdAt":26801},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":26803,"slug":26804,"articleIntro":26803,"category":26805},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[26806],{"metadata":26807,"sys":26810,"fields":26817},{"tags":26808,"concepts":26809},[],[],{"space":26811,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26813,"publishedVersion":23,"revision":63,"contentType":26815,"locale":29},{"sys":26812},{"type":12,"linkType":13,"id":14},{"sys":26814},{"id":21,"type":12,"linkType":22},{"sys":26816},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26818,"metaTitle":430,"metaDescription":431,"mainTitle":26819,"subtitle":449,"heroImage":26834,"ctaButton":472,"ctaLink":473},[429],{"data":26820,"content":26821,"nodeType":405},{},[26822,26828],{"data":26823,"content":26824,"nodeType":442},{},[26825],{"data":26826,"marks":26827,"value":441,"nodeType":84},{},[],{"data":26829,"content":26830,"nodeType":103},{},[26831],{"data":26832,"marks":26833,"value":202,"nodeType":84},{},[],{"metadata":26835,"sys":26838,"fields":26843},{"tags":26836,"concepts":26837},[],[],{"space":26839,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26841,"publishedVersion":63,"revision":45,"locale":29},{"sys":26840},{"type":12,"linkType":13,"id":14},{"sys":26842},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26844},{"url":464,"details":26845,"fileName":470,"contentType":471},{"size":466,"image":26846},{"width":468,"height":469},{"sys":26848,"fields":26851},{"id":26849,"createdAt":26850},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":26852,"slug":26853,"articleIntro":-1,"category":26854},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[26855],{"metadata":26856,"sys":26859,"fields":26866},{"tags":26857,"concepts":26858},[],[],{"space":26860,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26862,"publishedVersion":23,"revision":63,"contentType":26864,"locale":29},{"sys":26861},{"type":12,"linkType":13,"id":14},{"sys":26863},{"id":21,"type":12,"linkType":22},{"sys":26865},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26867,"metaTitle":430,"metaDescription":431,"mainTitle":26868,"subtitle":449,"heroImage":26883,"ctaButton":472,"ctaLink":473},[429],{"data":26869,"content":26870,"nodeType":405},{},[26871,26877],{"data":26872,"content":26873,"nodeType":442},{},[26874],{"data":26875,"marks":26876,"value":441,"nodeType":84},{},[],{"data":26878,"content":26879,"nodeType":103},{},[26880],{"data":26881,"marks":26882,"value":202,"nodeType":84},{},[],{"metadata":26884,"sys":26887,"fields":26892},{"tags":26885,"concepts":26886},[],[],{"space":26888,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26890,"publishedVersion":63,"revision":45,"locale":29},{"sys":26889},{"type":12,"linkType":13,"id":14},{"sys":26891},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26893},{"url":464,"details":26894,"fileName":470,"contentType":471},{"size":466,"image":26895},{"width":468,"height":469},{"sys":26897,"fields":26900},{"id":26898,"createdAt":26899},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":26901,"slug":26902,"articleIntro":26901,"category":26903},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[26904],{"metadata":26905,"sys":26908,"fields":26915},{"tags":26906,"concepts":26907},[],[],{"space":26909,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26911,"publishedVersion":23,"revision":63,"contentType":26913,"locale":29},{"sys":26910},{"type":12,"linkType":13,"id":14},{"sys":26912},{"id":21,"type":12,"linkType":22},{"sys":26914},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26916,"metaTitle":430,"metaDescription":431,"mainTitle":26917,"subtitle":449,"heroImage":26932,"ctaButton":472,"ctaLink":473},[429],{"data":26918,"content":26919,"nodeType":405},{},[26920,26926],{"data":26921,"content":26922,"nodeType":442},{},[26923],{"data":26924,"marks":26925,"value":441,"nodeType":84},{},[],{"data":26927,"content":26928,"nodeType":103},{},[26929],{"data":26930,"marks":26931,"value":202,"nodeType":84},{},[],{"metadata":26933,"sys":26936,"fields":26941},{"tags":26934,"concepts":26935},[],[],{"space":26937,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26939,"publishedVersion":63,"revision":45,"locale":29},{"sys":26938},{"type":12,"linkType":13,"id":14},{"sys":26940},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26942},{"url":464,"details":26943,"fileName":470,"contentType":471},{"size":466,"image":26944},{"width":468,"height":469},{"sys":26946,"fields":26949},{"id":26947,"createdAt":26948},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":26950,"slug":26951,"articleIntro":26950,"category":26952},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[26953],{"metadata":26954,"sys":26957,"fields":26964},{"tags":26955,"concepts":26956},[],[],{"space":26958,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":26960,"publishedVersion":23,"revision":63,"contentType":26962,"locale":29},{"sys":26959},{"type":12,"linkType":13,"id":14},{"sys":26961},{"id":21,"type":12,"linkType":22},{"sys":26963},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":26965,"metaTitle":430,"metaDescription":431,"mainTitle":26966,"subtitle":449,"heroImage":26981,"ctaButton":472,"ctaLink":473},[429],{"data":26967,"content":26968,"nodeType":405},{},[26969,26975],{"data":26970,"content":26971,"nodeType":442},{},[26972],{"data":26973,"marks":26974,"value":441,"nodeType":84},{},[],{"data":26976,"content":26977,"nodeType":103},{},[26978],{"data":26979,"marks":26980,"value":202,"nodeType":84},{},[],{"metadata":26982,"sys":26985,"fields":26990},{"tags":26983,"concepts":26984},[],[],{"space":26986,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":26988,"publishedVersion":63,"revision":45,"locale":29},{"sys":26987},{"type":12,"linkType":13,"id":14},{"sys":26989},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":26991},{"url":464,"details":26992,"fileName":470,"contentType":471},{"size":466,"image":26993},{"width":468,"height":469},{"sys":26995,"fields":26998},{"id":26996,"createdAt":26997},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":26999,"slug":27000,"articleIntro":26999,"category":27001},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[27002],{"metadata":27003,"sys":27006,"fields":27013},{"tags":27004,"concepts":27005},[],[],{"space":27007,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27009,"publishedVersion":23,"revision":63,"contentType":27011,"locale":29},{"sys":27008},{"type":12,"linkType":13,"id":14},{"sys":27010},{"id":21,"type":12,"linkType":22},{"sys":27012},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27014,"metaTitle":430,"metaDescription":431,"mainTitle":27015,"subtitle":449,"heroImage":27030,"ctaButton":472,"ctaLink":473},[429],{"data":27016,"content":27017,"nodeType":405},{},[27018,27024],{"data":27019,"content":27020,"nodeType":442},{},[27021],{"data":27022,"marks":27023,"value":441,"nodeType":84},{},[],{"data":27025,"content":27026,"nodeType":103},{},[27027],{"data":27028,"marks":27029,"value":202,"nodeType":84},{},[],{"metadata":27031,"sys":27034,"fields":27039},{"tags":27032,"concepts":27033},[],[],{"space":27035,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27037,"publishedVersion":63,"revision":45,"locale":29},{"sys":27036},{"type":12,"linkType":13,"id":14},{"sys":27038},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27040},{"url":464,"details":27041,"fileName":470,"contentType":471},{"size":466,"image":27042},{"width":468,"height":469},{"sys":27044,"fields":27047},{"id":27045,"createdAt":27046},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":27048,"slug":27049,"articleIntro":-1,"category":27050},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[27051],{"metadata":27052,"sys":27055,"fields":27062},{"tags":27053,"concepts":27054},[],[],{"space":27056,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27058,"publishedVersion":23,"revision":63,"contentType":27060,"locale":29},{"sys":27057},{"type":12,"linkType":13,"id":14},{"sys":27059},{"id":21,"type":12,"linkType":22},{"sys":27061},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27063,"metaTitle":430,"metaDescription":431,"mainTitle":27064,"subtitle":449,"heroImage":27079,"ctaButton":472,"ctaLink":473},[429],{"data":27065,"content":27066,"nodeType":405},{},[27067,27073],{"data":27068,"content":27069,"nodeType":442},{},[27070],{"data":27071,"marks":27072,"value":441,"nodeType":84},{},[],{"data":27074,"content":27075,"nodeType":103},{},[27076],{"data":27077,"marks":27078,"value":202,"nodeType":84},{},[],{"metadata":27080,"sys":27083,"fields":27088},{"tags":27081,"concepts":27082},[],[],{"space":27084,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27086,"publishedVersion":63,"revision":45,"locale":29},{"sys":27085},{"type":12,"linkType":13,"id":14},{"sys":27087},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27089},{"url":464,"details":27090,"fileName":470,"contentType":471},{"size":466,"image":27091},{"width":468,"height":469},{"sys":27093,"fields":27096},{"id":27094,"createdAt":27095},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":27097,"slug":27098,"articleIntro":27097,"category":27099},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[27100],{"metadata":27101,"sys":27104,"fields":27111},{"tags":27102,"concepts":27103},[],[],{"space":27105,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27107,"publishedVersion":23,"revision":63,"contentType":27109,"locale":29},{"sys":27106},{"type":12,"linkType":13,"id":14},{"sys":27108},{"id":21,"type":12,"linkType":22},{"sys":27110},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27112,"metaTitle":430,"metaDescription":431,"mainTitle":27113,"subtitle":449,"heroImage":27128,"ctaButton":472,"ctaLink":473},[429],{"data":27114,"content":27115,"nodeType":405},{},[27116,27122],{"data":27117,"content":27118,"nodeType":442},{},[27119],{"data":27120,"marks":27121,"value":441,"nodeType":84},{},[],{"data":27123,"content":27124,"nodeType":103},{},[27125],{"data":27126,"marks":27127,"value":202,"nodeType":84},{},[],{"metadata":27129,"sys":27132,"fields":27137},{"tags":27130,"concepts":27131},[],[],{"space":27133,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27135,"publishedVersion":63,"revision":45,"locale":29},{"sys":27134},{"type":12,"linkType":13,"id":14},{"sys":27136},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27138},{"url":464,"details":27139,"fileName":470,"contentType":471},{"size":466,"image":27140},{"width":468,"height":469},{"sys":27142,"fields":27145},{"id":27143,"createdAt":27144},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":27146,"slug":27147,"articleIntro":27146,"category":27148},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[27149],{"metadata":27150,"sys":27153,"fields":27160},{"tags":27151,"concepts":27152},[],[],{"space":27154,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27156,"publishedVersion":23,"revision":63,"contentType":27158,"locale":29},{"sys":27155},{"type":12,"linkType":13,"id":14},{"sys":27157},{"id":21,"type":12,"linkType":22},{"sys":27159},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27161,"metaTitle":430,"metaDescription":431,"mainTitle":27162,"subtitle":449,"heroImage":27177,"ctaButton":472,"ctaLink":473},[429],{"data":27163,"content":27164,"nodeType":405},{},[27165,27171],{"data":27166,"content":27167,"nodeType":442},{},[27168],{"data":27169,"marks":27170,"value":441,"nodeType":84},{},[],{"data":27172,"content":27173,"nodeType":103},{},[27174],{"data":27175,"marks":27176,"value":202,"nodeType":84},{},[],{"metadata":27178,"sys":27181,"fields":27186},{"tags":27179,"concepts":27180},[],[],{"space":27182,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27184,"publishedVersion":63,"revision":45,"locale":29},{"sys":27183},{"type":12,"linkType":13,"id":14},{"sys":27185},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27187},{"url":464,"details":27188,"fileName":470,"contentType":471},{"size":466,"image":27189},{"width":468,"height":469},{"sys":27191,"fields":27194},{"id":27192,"createdAt":27193},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":27195,"slug":27196,"articleIntro":27195,"category":27197},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[27198],{"metadata":27199,"sys":27202,"fields":27209},{"tags":27200,"concepts":27201},[],[],{"space":27203,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27205,"publishedVersion":23,"revision":63,"contentType":27207,"locale":29},{"sys":27204},{"type":12,"linkType":13,"id":14},{"sys":27206},{"id":21,"type":12,"linkType":22},{"sys":27208},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27210,"metaTitle":430,"metaDescription":431,"mainTitle":27211,"subtitle":449,"heroImage":27226,"ctaButton":472,"ctaLink":473},[429],{"data":27212,"content":27213,"nodeType":405},{},[27214,27220],{"data":27215,"content":27216,"nodeType":442},{},[27217],{"data":27218,"marks":27219,"value":441,"nodeType":84},{},[],{"data":27221,"content":27222,"nodeType":103},{},[27223],{"data":27224,"marks":27225,"value":202,"nodeType":84},{},[],{"metadata":27227,"sys":27230,"fields":27235},{"tags":27228,"concepts":27229},[],[],{"space":27231,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27233,"publishedVersion":63,"revision":45,"locale":29},{"sys":27232},{"type":12,"linkType":13,"id":14},{"sys":27234},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27236},{"url":464,"details":27237,"fileName":470,"contentType":471},{"size":466,"image":27238},{"width":468,"height":469},{"sys":27240,"fields":27243},{"id":27241,"createdAt":27242},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":27244,"slug":27245,"articleIntro":27244,"category":27246},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[27247],{"metadata":27248,"sys":27251,"fields":27258},{"tags":27249,"concepts":27250},[],[],{"space":27252,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27254,"publishedVersion":23,"revision":63,"contentType":27256,"locale":29},{"sys":27253},{"type":12,"linkType":13,"id":14},{"sys":27255},{"id":21,"type":12,"linkType":22},{"sys":27257},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27259,"metaTitle":430,"metaDescription":431,"mainTitle":27260,"subtitle":449,"heroImage":27275,"ctaButton":472,"ctaLink":473},[429],{"data":27261,"content":27262,"nodeType":405},{},[27263,27269],{"data":27264,"content":27265,"nodeType":442},{},[27266],{"data":27267,"marks":27268,"value":441,"nodeType":84},{},[],{"data":27270,"content":27271,"nodeType":103},{},[27272],{"data":27273,"marks":27274,"value":202,"nodeType":84},{},[],{"metadata":27276,"sys":27279,"fields":27284},{"tags":27277,"concepts":27278},[],[],{"space":27280,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27282,"publishedVersion":63,"revision":45,"locale":29},{"sys":27281},{"type":12,"linkType":13,"id":14},{"sys":27283},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27285},{"url":464,"details":27286,"fileName":470,"contentType":471},{"size":466,"image":27287},{"width":468,"height":469},{"sys":27289,"fields":27292},{"id":27290,"createdAt":27291},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":27293,"slug":27294,"articleIntro":27293,"category":27295},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[27296],{"metadata":27297,"sys":27300,"fields":27307},{"tags":27298,"concepts":27299},[],[],{"space":27301,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27303,"publishedVersion":23,"revision":63,"contentType":27305,"locale":29},{"sys":27302},{"type":12,"linkType":13,"id":14},{"sys":27304},{"id":21,"type":12,"linkType":22},{"sys":27306},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27308,"metaTitle":430,"metaDescription":431,"mainTitle":27309,"subtitle":449,"heroImage":27324,"ctaButton":472,"ctaLink":473},[429],{"data":27310,"content":27311,"nodeType":405},{},[27312,27318],{"data":27313,"content":27314,"nodeType":442},{},[27315],{"data":27316,"marks":27317,"value":441,"nodeType":84},{},[],{"data":27319,"content":27320,"nodeType":103},{},[27321],{"data":27322,"marks":27323,"value":202,"nodeType":84},{},[],{"metadata":27325,"sys":27328,"fields":27333},{"tags":27326,"concepts":27327},[],[],{"space":27329,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27331,"publishedVersion":63,"revision":45,"locale":29},{"sys":27330},{"type":12,"linkType":13,"id":14},{"sys":27332},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27334},{"url":464,"details":27335,"fileName":470,"contentType":471},{"size":466,"image":27336},{"width":468,"height":469},{"sys":27338,"fields":27341},{"id":27339,"createdAt":27340},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":27342,"slug":27343,"articleIntro":27342,"category":27344},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[27345],{"metadata":27346,"sys":27349,"fields":27356},{"tags":27347,"concepts":27348},[],[],{"space":27350,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27352,"publishedVersion":23,"revision":63,"contentType":27354,"locale":29},{"sys":27351},{"type":12,"linkType":13,"id":14},{"sys":27353},{"id":21,"type":12,"linkType":22},{"sys":27355},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27357,"metaTitle":430,"metaDescription":431,"mainTitle":27358,"subtitle":449,"heroImage":27373,"ctaButton":472,"ctaLink":473},[429],{"data":27359,"content":27360,"nodeType":405},{},[27361,27367],{"data":27362,"content":27363,"nodeType":442},{},[27364],{"data":27365,"marks":27366,"value":441,"nodeType":84},{},[],{"data":27368,"content":27369,"nodeType":103},{},[27370],{"data":27371,"marks":27372,"value":202,"nodeType":84},{},[],{"metadata":27374,"sys":27377,"fields":27382},{"tags":27375,"concepts":27376},[],[],{"space":27378,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27380,"publishedVersion":63,"revision":45,"locale":29},{"sys":27379},{"type":12,"linkType":13,"id":14},{"sys":27381},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27383},{"url":464,"details":27384,"fileName":470,"contentType":471},{"size":466,"image":27385},{"width":468,"height":469},{"sys":27387,"fields":27390},{"id":27388,"createdAt":27389},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":27391,"slug":27392,"articleIntro":27391,"category":27393},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[27394],{"metadata":27395,"sys":27398,"fields":27405},{"tags":27396,"concepts":27397},[],[],{"space":27399,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27401,"publishedVersion":23,"revision":63,"contentType":27403,"locale":29},{"sys":27400},{"type":12,"linkType":13,"id":14},{"sys":27402},{"id":21,"type":12,"linkType":22},{"sys":27404},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27406,"metaTitle":430,"metaDescription":431,"mainTitle":27407,"subtitle":449,"heroImage":27422,"ctaButton":472,"ctaLink":473},[429],{"data":27408,"content":27409,"nodeType":405},{},[27410,27416],{"data":27411,"content":27412,"nodeType":442},{},[27413],{"data":27414,"marks":27415,"value":441,"nodeType":84},{},[],{"data":27417,"content":27418,"nodeType":103},{},[27419],{"data":27420,"marks":27421,"value":202,"nodeType":84},{},[],{"metadata":27423,"sys":27426,"fields":27431},{"tags":27424,"concepts":27425},[],[],{"space":27427,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27429,"publishedVersion":63,"revision":45,"locale":29},{"sys":27428},{"type":12,"linkType":13,"id":14},{"sys":27430},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27432},{"url":464,"details":27433,"fileName":470,"contentType":471},{"size":466,"image":27434},{"width":468,"height":469},{"sys":27436,"fields":27439},{"id":27437,"createdAt":27438},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":27440,"slug":27441,"articleIntro":27440,"category":27442},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[27443],{"metadata":27444,"sys":27447,"fields":27454},{"tags":27445,"concepts":27446},[],[],{"space":27448,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27450,"publishedVersion":23,"revision":63,"contentType":27452,"locale":29},{"sys":27449},{"type":12,"linkType":13,"id":14},{"sys":27451},{"id":21,"type":12,"linkType":22},{"sys":27453},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27455,"metaTitle":430,"metaDescription":431,"mainTitle":27456,"subtitle":449,"heroImage":27471,"ctaButton":472,"ctaLink":473},[429],{"data":27457,"content":27458,"nodeType":405},{},[27459,27465],{"data":27460,"content":27461,"nodeType":442},{},[27462],{"data":27463,"marks":27464,"value":441,"nodeType":84},{},[],{"data":27466,"content":27467,"nodeType":103},{},[27468],{"data":27469,"marks":27470,"value":202,"nodeType":84},{},[],{"metadata":27472,"sys":27475,"fields":27480},{"tags":27473,"concepts":27474},[],[],{"space":27476,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27478,"publishedVersion":63,"revision":45,"locale":29},{"sys":27477},{"type":12,"linkType":13,"id":14},{"sys":27479},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27481},{"url":464,"details":27482,"fileName":470,"contentType":471},{"size":466,"image":27483},{"width":468,"height":469},{"sys":27485,"fields":27488},{"id":27486,"createdAt":27487},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":27489,"slug":27490,"articleIntro":27489,"category":27491},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[27492],{"metadata":27493,"sys":27496,"fields":27503},{"tags":27494,"concepts":27495},[],[],{"space":27497,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27499,"publishedVersion":23,"revision":63,"contentType":27501,"locale":29},{"sys":27498},{"type":12,"linkType":13,"id":14},{"sys":27500},{"id":21,"type":12,"linkType":22},{"sys":27502},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27504,"metaTitle":430,"metaDescription":431,"mainTitle":27505,"subtitle":449,"heroImage":27520,"ctaButton":472,"ctaLink":473},[429],{"data":27506,"content":27507,"nodeType":405},{},[27508,27514],{"data":27509,"content":27510,"nodeType":442},{},[27511],{"data":27512,"marks":27513,"value":441,"nodeType":84},{},[],{"data":27515,"content":27516,"nodeType":103},{},[27517],{"data":27518,"marks":27519,"value":202,"nodeType":84},{},[],{"metadata":27521,"sys":27524,"fields":27529},{"tags":27522,"concepts":27523},[],[],{"space":27525,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27527,"publishedVersion":63,"revision":45,"locale":29},{"sys":27526},{"type":12,"linkType":13,"id":14},{"sys":27528},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27530},{"url":464,"details":27531,"fileName":470,"contentType":471},{"size":466,"image":27532},{"width":468,"height":469},{"sys":27534,"fields":27537},{"id":27535,"createdAt":27536},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":27538,"slug":27539,"articleIntro":-1,"category":27540},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[27541],{"metadata":27542,"sys":27545,"fields":27552},{"tags":27543,"concepts":27544},[],[],{"space":27546,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27548,"publishedVersion":23,"revision":63,"contentType":27550,"locale":29},{"sys":27547},{"type":12,"linkType":13,"id":14},{"sys":27549},{"id":21,"type":12,"linkType":22},{"sys":27551},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27553,"metaTitle":430,"metaDescription":431,"mainTitle":27554,"subtitle":449,"heroImage":27569,"ctaButton":472,"ctaLink":473},[429],{"data":27555,"content":27556,"nodeType":405},{},[27557,27563],{"data":27558,"content":27559,"nodeType":442},{},[27560],{"data":27561,"marks":27562,"value":441,"nodeType":84},{},[],{"data":27564,"content":27565,"nodeType":103},{},[27566],{"data":27567,"marks":27568,"value":202,"nodeType":84},{},[],{"metadata":27570,"sys":27573,"fields":27578},{"tags":27571,"concepts":27572},[],[],{"space":27574,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27576,"publishedVersion":63,"revision":45,"locale":29},{"sys":27575},{"type":12,"linkType":13,"id":14},{"sys":27577},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27579},{"url":464,"details":27580,"fileName":470,"contentType":471},{"size":466,"image":27581},{"width":468,"height":469},{"sys":27583,"fields":27586},{"id":27584,"createdAt":27585},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":27587,"slug":27588,"articleIntro":27587,"category":27589},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[27590],{"metadata":27591,"sys":27594,"fields":27601},{"tags":27592,"concepts":27593},[],[],{"space":27595,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27597,"publishedVersion":23,"revision":63,"contentType":27599,"locale":29},{"sys":27596},{"type":12,"linkType":13,"id":14},{"sys":27598},{"id":21,"type":12,"linkType":22},{"sys":27600},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27602,"metaTitle":430,"metaDescription":431,"mainTitle":27603,"subtitle":449,"heroImage":27618,"ctaButton":472,"ctaLink":473},[429],{"data":27604,"content":27605,"nodeType":405},{},[27606,27612],{"data":27607,"content":27608,"nodeType":442},{},[27609],{"data":27610,"marks":27611,"value":441,"nodeType":84},{},[],{"data":27613,"content":27614,"nodeType":103},{},[27615],{"data":27616,"marks":27617,"value":202,"nodeType":84},{},[],{"metadata":27619,"sys":27622,"fields":27627},{"tags":27620,"concepts":27621},[],[],{"space":27623,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27625,"publishedVersion":63,"revision":45,"locale":29},{"sys":27624},{"type":12,"linkType":13,"id":14},{"sys":27626},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27628},{"url":464,"details":27629,"fileName":470,"contentType":471},{"size":466,"image":27630},{"width":468,"height":469},{"sys":27632,"fields":27635},{"id":27633,"createdAt":27634},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":27636,"slug":27637,"articleIntro":27636,"category":27638},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[27639],{"metadata":27640,"sys":27643,"fields":27650},{"tags":27641,"concepts":27642},[],[],{"space":27644,"id":416,"type":16,"createdAt":417,"updatedAt":418,"environment":27646,"publishedVersion":23,"revision":63,"contentType":27648,"locale":29},{"sys":27645},{"type":12,"linkType":13,"id":14},{"sys":27647},{"id":21,"type":12,"linkType":22},{"sys":27649},{"type":12,"linkType":27,"id":423},{"contentfulName":425,"modelCategoryName":426,"slug":427,"contentTypeSlug":27651,"metaTitle":430,"metaDescription":431,"mainTitle":27652,"subtitle":449,"heroImage":27667,"ctaButton":472,"ctaLink":473},[429],{"data":27653,"content":27654,"nodeType":405},{},[27655,27661],{"data":27656,"content":27657,"nodeType":442},{},[27658],{"data":27659,"marks":27660,"value":441,"nodeType":84},{},[],{"data":27662,"content":27663,"nodeType":103},{},[27664],{"data":27665,"marks":27666,"value":202,"nodeType":84},{},[],{"metadata":27668,"sys":27671,"fields":27676},{"tags":27669,"concepts":27670},[],[],{"space":27672,"id":457,"type":59,"createdAt":458,"updatedAt":458,"environment":27674,"publishedVersion":63,"revision":45,"locale":29},{"sys":27673},{"type":12,"linkType":13,"id":14},{"sys":27675},{"id":21,"type":12,"linkType":22},{"title":462,"description":202,"file":27677},{"url":464,"details":27678,"fileName":470,"contentType":471},{"size":466,"image":27679},{"width":468,"height":469},1780321845646]