[{"data":1,"prerenderedAt":27722},["ShallowReactive",2],{"tip-plan-comptable-compte-647-autres-charges-sociales":3,"plan-comptable-compte-647-autres-charges-sociales-similars":518},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-647-autres-charges-sociales",{"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","5rEAhruR6rjCteKPlgdDJe","Entry","2025-04-25T13:19:58.543Z","2025-05-02T09:44:41.202Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",19,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":449,"faq_structured_data":450,"category":451},"Compte 647 - Autres charges sociales","Compte 647 : enregistrement, exemples et fiscalité des autres charges sociales, cotisations complémentaires, œuvres sociales et conditions de déductibilité.",{"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":448},{},[77,86,109,116,181,188,195,211,251,257,264,342,348,355,362,425,431,442],{"data":78,"content":79,"nodeType":85},{},[80],{"data":81,"marks":82,"value":83,"nodeType":84},{},[],"À quoi sert le compte 647 ?","text","heading-2",{"data":87,"content":88,"nodeType":108},{},[89,95,99,104],{"data":90,"marks":91,"value":94,"nodeType":84},{},[92],{"type":93},"bold","Le compte 647 \"Autres charges sociales\"",{"data":96,"marks":97,"value":98,"nodeType":84},{},[]," fait partie de la classe 6 du PCG 2025, spécifiquement dans la catégorie des charges de personnel. Ce compte est destiné à enregistrer les ",{"data":100,"marks":101,"value":103,"nodeType":84},{},[102],{"type":93},"charges sociales qui ne sont pas directement liées aux rémunérations principales",{"data":105,"marks":106,"value":107,"nodeType":84},{},[]," et qui ne sont pas comptabilisées dans le compte 645 \"Charges de sécurité sociale et de prévoyance\".","paragraph",{"data":110,"content":111,"nodeType":108},{},[112],{"data":113,"marks":114,"value":115,"nodeType":84},{},[],"Il comprend plusieurs subdivisions permettant de distinguer différentes catégories d'autres charges sociales selon leur nature ou destination :",{"data":117,"content":118,"nodeType":180},{},[119,135,150,165],{"data":120,"content":121,"nodeType":134},{},[122],{"data":123,"content":124,"nodeType":108},{},[125,130],{"data":126,"marks":127,"value":129,"nodeType":84},{},[128],{"type":93},"6471 - Prestations directes",{"data":131,"marks":132,"value":133,"nodeType":84},{},[]," : Charges liées aux prestations sociales versées directement par l'entreprise","list-item",{"data":136,"content":137,"nodeType":134},{},[138],{"data":139,"content":140,"nodeType":108},{},[141,146],{"data":142,"marks":143,"value":145,"nodeType":84},{},[144],{"type":93},"6472 - Versements au comité social et économique (CSE)",{"data":147,"marks":148,"value":149,"nodeType":84},{},[]," : Contributions obligatoires au fonctionnement du CSE",{"data":151,"content":152,"nodeType":134},{},[153],{"data":154,"content":155,"nodeType":108},{},[156,161],{"data":157,"marks":158,"value":160,"nodeType":84},{},[159],{"type":93},"6474 - Versements aux autres œuvres sociales",{"data":162,"marks":163,"value":164,"nodeType":84},{},[]," : Contributions à diverses institutions sociales",{"data":166,"content":167,"nodeType":134},{},[168],{"data":169,"content":170,"nodeType":108},{},[171,176],{"data":172,"marks":173,"value":175,"nodeType":84},{},[174],{"type":93},"6475 - Médecine du travail, pharmacie",{"data":177,"marks":178,"value":179,"nodeType":84},{},[]," : Dépenses liées à la santé et à la sécurité au travail","unordered-list",{"data":182,"content":183,"nodeType":108},{},[184],{"data":185,"marks":186,"value":187,"nodeType":84},{},[],"",{"data":189,"content":190,"nodeType":85},{},[191],{"data":192,"marks":193,"value":194,"nodeType":84},{},[],"Quand utiliser le compte 647 ?",{"data":196,"content":197,"nodeType":108},{},[198,202,207],{"data":199,"marks":200,"value":201,"nodeType":84},{},[],"Le ",{"data":203,"marks":204,"value":206,"nodeType":84},{},[205],{"type":93},"compte 647",{"data":208,"marks":209,"value":210,"nodeType":84},{},[]," est utilisé pour comptabiliser toutes les charges sociales qui ne relèvent pas des autres comptes de la classe 64 (et notamment pas du compte 645 – Charges de sécurité sociale et de prévoyance).\n\nCe sont principalement :",{"data":212,"content":213,"nodeType":180},{},[214,233],{"data":215,"content":216,"nodeType":134},{},[217],{"data":218,"content":219,"nodeType":108},{},[220,224,229],{"data":221,"marks":222,"value":223,"nodeType":84},{},[],"Les ",{"data":225,"marks":226,"value":228,"nodeType":84},{},[227],{"type":93},"cotisations et contributions sociales ",{"data":230,"marks":231,"value":232,"nodeType":84},{},[],"obligatoires ou facultatives qui ne concernent pas la sécurité sociale de base ou la prévoyance classique ;",{"data":234,"content":235,"nodeType":134},{},[236],{"data":237,"content":238,"nodeType":108},{},[239,242,247],{"data":240,"marks":241,"value":223,"nodeType":84},{},[],{"data":243,"marks":244,"value":246,"nodeType":84},{},[245],{"type":93},"prestations sociales ",{"data":248,"marks":249,"value":250,"nodeType":84},{},[],"versées directement par l’entreprise à son personnel ou à leurs ayants droit, en dehors des salaires et des charges sociales courantes.",{"data":252,"content":253,"nodeType":108},{},[254],{"data":255,"marks":256,"value":187,"nodeType":84},{},[],{"data":258,"content":259,"nodeType":85},{},[260],{"data":261,"marks":262,"value":263,"nodeType":84},{},[],"Exemples d’utilisation du compte 647",{"data":265,"content":266,"nodeType":180},{},[267,282,297,312,327],{"data":268,"content":269,"nodeType":134},{},[270],{"data":271,"content":272,"nodeType":108},{},[273,278],{"data":274,"marks":275,"value":277,"nodeType":84},{},[276],{"type":93},"Cotisations à des mutuelles complémentaires santé ",{"data":279,"marks":280,"value":281,"nodeType":84},{},[],"ou à des institutions de retraite supplémentaire (ex : cotisations à une mutuelle d’entreprise, à un régime de retraite supplémentaire, à une assurance décès-invalidité, etc.).",{"data":283,"content":284,"nodeType":134},{},[285],{"data":286,"content":287,"nodeType":108},{},[288,293],{"data":289,"marks":290,"value":292,"nodeType":84},{},[291],{"type":93},"Cotisations à des œuvres sociales ",{"data":294,"marks":295,"value":296,"nodeType":84},{},[],"(ex : comité d’entreprise, associations sportives ou culturelles du personnel, etc.).",{"data":298,"content":299,"nodeType":134},{},[300],{"data":301,"content":302,"nodeType":108},{},[303,308],{"data":304,"marks":305,"value":307,"nodeType":84},{},[306],{"type":93},"Aides sociales diverses ",{"data":309,"marks":310,"value":311,"nodeType":84},{},[],"accordées au personnel (ex : secours exceptionnels, bourses d’études pour les enfants du personnel, allocations familiales complémentaires, etc.).",{"data":313,"content":314,"nodeType":134},{},[315],{"data":316,"content":317,"nodeType":108},{},[318,323],{"data":319,"marks":320,"value":322,"nodeType":84},{},[321],{"type":93},"Prise en charge de frais médicaux ",{"data":324,"marks":325,"value":326,"nodeType":84},{},[],"ou d’obsèques, dans la mesure où ils ne sont pas déjà couverts par les régimes obligatoires.",{"data":328,"content":329,"nodeType":134},{},[330],{"data":331,"content":332,"nodeType":108},{},[333,338],{"data":334,"marks":335,"value":337,"nodeType":84},{},[336],{"type":93},"Cotisations à la médecine du travail",{"data":339,"marks":340,"value":341,"nodeType":84},{},[]," (dans certains plans comptables, sinon en 645).",{"data":343,"content":344,"nodeType":108},{},[345],{"data":346,"marks":347,"value":187,"nodeType":84},{},[],{"data":349,"content":350,"nodeType":85},{},[351],{"data":352,"marks":353,"value":354,"nodeType":84},{},[],"Quels sont les impacts fiscaux du compte 647 ?",{"data":356,"content":357,"nodeType":108},{},[358],{"data":359,"marks":360,"value":361,"nodeType":84},{},[],"Les charges sociales enregistrées dans le compte 647 présentent plusieurs implications fiscales importantes :",{"data":363,"content":364,"nodeType":180},{},[365,380,395,410],{"data":366,"content":367,"nodeType":134},{},[368],{"data":369,"content":370,"nodeType":108},{},[371,376],{"data":372,"marks":373,"value":375,"nodeType":84},{},[374],{"type":93},"Déductibilité fiscale",{"data":377,"marks":378,"value":379,"nodeType":84},{},[]," : Ces charges sont généralement déductibles du résultat imposable de l'entreprise, réduisant ainsi l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu pour les entreprises individuelles.",{"data":381,"content":382,"nodeType":134},{},[383],{"data":384,"content":385,"nodeType":108},{},[386,391],{"data":387,"marks":388,"value":390,"nodeType":84},{},[389],{"type":93},"Conditions de déductibilité",{"data":392,"marks":393,"value":394,"nodeType":84},{},[]," : Pour être déductibles, ces dépenses doivent être jugées nécessaires à l'activité de l'entreprise et raisonnablement engagées.",{"data":396,"content":397,"nodeType":134},{},[398],{"data":399,"content":400,"nodeType":108},{},[401,406],{"data":402,"marks":403,"value":405,"nodeType":84},{},[404],{"type":93},"Plafonds de déductibilité",{"data":407,"marks":408,"value":409,"nodeType":84},{},[]," : Certaines charges sociales, notamment les contributions volontaires qui ne sont pas légalement obligatoires, peuvent être soumises à des conditions spécifiques de déductibilité ou à des plafonds.",{"data":411,"content":412,"nodeType":134},{},[413],{"data":414,"content":415,"nodeType":108},{},[416,421],{"data":417,"marks":418,"value":420,"nodeType":84},{},[419],{"type":93},"Distinction entre charges obligatoires et facultatives",{"data":422,"marks":423,"value":424,"nodeType":84},{},[]," : Le traitement fiscal peut varier selon que les charges sont obligatoires ou facultatives, ces dernières pouvant être soumises à des règles plus restrictives.",{"data":426,"content":427,"nodeType":108},{},[428],{"data":429,"marks":430,"value":187,"nodeType":84},{},[],{"data":432,"content":433,"nodeType":441},{},[434],{"data":435,"content":436,"nodeType":108},{},[437],{"data":438,"marks":439,"value":440,"nodeType":84},{},[],"Il est recommandé de consulter un expert-comptable ou un conseiller fiscal pour s'assurer de la correcte déductibilité de ces charges, particulièrement pour les contributions volontaires ou les régimes de prévoyance complémentaire qui peuvent être soumis à des règles fiscales spécifiques.","blockquote",{"data":443,"content":444,"nodeType":108},{},[445],{"data":446,"marks":447,"value":187,"nodeType":84},{},[],"document","compte-647-autres-charges-sociales",false,[452],{"metadata":453,"sys":456,"fields":468},{"tags":454,"concepts":455},[],[],{"space":457,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":462,"publishedVersion":464,"revision":63,"contentType":465,"locale":29},{"sys":458},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":463},{"id":21,"type":12,"linkType":22},24,{"sys":466},{"type":12,"linkType":27,"id":467},"category",{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":472,"metaTitle":474,"metaDescription":475,"mainTitle":476,"subtitle":493,"heroImage":494,"ctaButton":516,"ctaLink":517},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[473],"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":477,"content":478,"nodeType":448},{},[479,487],{"data":480,"content":481,"nodeType":486},{},[482],{"data":483,"marks":484,"value":485,"nodeType":84},{},[],"Plan comptable général","heading-1",{"data":488,"content":489,"nodeType":108},{},[490],{"data":491,"marks":492,"value":187,"nodeType":84},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":495,"sys":498,"fields":505},{"tags":496,"concepts":497},[],[],{"space":499,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":503,"publishedVersion":63,"revision":45,"locale":29},{"sys":500},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":504},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":507},"Facturation",{"url":508,"details":509,"fileName":514,"contentType":515},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":510,"image":511},246703,{"width":512,"height":513},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[519,568,617,666,715,764,813,862,911,960,1009,1058,1107,1156,1205,1255,1304,1353,1403,1452,1501,1550,1599,1648,1697,1746,1795,1844,1893,1942,1991,2040,2089,2138,2187,2236,2285,2334,2383,2432,2481,2530,2579,2628,2677,2726,2775,2825,2875,2924,2973,3023,3072,3121,3170,3219,3268,3317,3366,3415,3464,3513,3562,3611,3660,3709,3758,3807,3856,3905,3955,4004,4053,4102,4151,4200,4249,4298,4347,4396,4445,4494,4543,4592,4641,4690,4739,4787,4836,4885,4934,4983,5032,5081,5130,5180,5229,5278,5327,5376,5425,5474,5523,5572,5621,5670,5719,5768,5817,5866,5915,5964,6013,6062,6111,6160,6209,6258,6307,6356,6405,6454,6503,6552,6601,6650,6699,6748,6797,6846,6895,6944,6993,7042,7091,7140,7189,7238,7287,7336,7385,7434,7484,7533,7582,7631,7681,7730,7779,7828,7877,7926,7975,8024,8073,8122,8171,8220,8269,8318,8367,8416,8465,8514,8564,8613,8662,8711,8760,8809,8858,8907,8956,9005,9054,9103,9152,9202,9250,9299,9348,9397,9446,9495,9544,9593,9642,9691,9740,9789,9838,9887,9936,9985,10034,10083,10132,10181,10230,10279,10327,10376,10425,10474,10523,10572,10621,10670,10719,10768,10817,10866,10915,10964,11013,11062,11111,11160,11209,11258,11307,11356,11405,11454,11503,11553,11602,11651,11700,11749,11798,11847,11896,11945,11994,12043,12092,12141,12190,12239,12288,12338,12387,12436,12485,12534,12583,12632,12681,12730,12779,12828,12877,12926,12975,13024,13073,13122,13171,13220,13269,13318,13367,13416,13465,13514,13563,13613,13662,13711,13760,13809,13858,13907,13956,14005,14054,14103,14152,14201,14250,14299,14348,14397,14446,14495,14544,14593,14642,14691,14740,14789,14838,14887,14936,14985,15034,15083,15132,15181,15230,15279,15328,15377,15426,15475,15524,15574,15623,15672,15721,15770,15819,15868,15917,15966,16015,16063,16112,16161,16210,16259,16308,16357,16406,16455,16504,16553,16602,16651,16700,16749,16798,16847,16896,16945,16994,17043,17092,17141,17190,17239,17287,17336,17385,17434,17483,17532,17581,17630,17679,17728,17777,17826,17875,17924,17973,18022,18071,18120,18169,18218,18267,18316,18365,18414,18463,18512,18561,18610,18659,18708,18757,18806,18855,18904,18953,19002,19051,19100,19149,19198,19247,19292,19341,19390,19439,19488,19537,19586,19635,19684,19733,19782,19831,19880,19929,19978,20027,20076,20125,20174,20223,20272,20321,20370,20419,20468,20517,20566,20615,20664,20713,20762,20811,20860,20909,20958,21007,21056,21105,21154,21203,21252,21301,21350,21399,21448,21497,21546,21595,21644,21693,21742,21791,21840,21889,21938,21988,22037,22086,22135,22184,22233,22282,22331,22380,22429,22478,22526,22575,22624,22673,22722,22771,22820,22869,22918,22967,23016,23065,23114,23163,23212,23261,23310,23359,23408,23457,23506,23555,23604,23653,23702,23751,23800,23849,23898,23947,23996,24045,24094,24143,24192,24241,24291,24340,24389,24438,24487,24536,24585,24634,24683,24732,24781,24830,24879,24928,24977,25026,25075,25124,25173,25222,25271,25320,25369,25418,25467,25516,25565,25614,25663,25712,25761,25810,25859,25908,25957,26007,26056,26105,26154,26203,26252,26301,26350,26399,26448,26497,26546,26594,26643,26692,26741,26789,26838,26887,26937,26986,27035,27084,27133,27182,27231,27280,27329,27378,27427,27477,27526,27575,27624,27673],{"sys":520,"fields":523},{"id":521,"createdAt":522},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":524,"slug":525,"articleIntro":524,"category":526},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[527],{"metadata":528,"sys":531,"fields":538},{"tags":529,"concepts":530},[],[],{"space":532,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":534,"publishedVersion":464,"revision":63,"contentType":536,"locale":29},{"sys":533},{"type":12,"linkType":13,"id":14},{"sys":535},{"id":21,"type":12,"linkType":22},{"sys":537},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":539,"metaTitle":474,"metaDescription":475,"mainTitle":540,"subtitle":493,"heroImage":555,"ctaButton":516,"ctaLink":517},[473],{"data":541,"content":542,"nodeType":448},{},[543,549],{"data":544,"content":545,"nodeType":486},{},[546],{"data":547,"marks":548,"value":485,"nodeType":84},{},[],{"data":550,"content":551,"nodeType":108},{},[552],{"data":553,"marks":554,"value":187,"nodeType":84},{},[],{"metadata":556,"sys":559,"fields":564},{"tags":557,"concepts":558},[],[],{"space":560,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":562,"publishedVersion":63,"revision":45,"locale":29},{"sys":561},{"type":12,"linkType":13,"id":14},{"sys":563},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":565},{"url":508,"details":566,"fileName":514,"contentType":515},{"size":510,"image":567},{"width":512,"height":513},{"sys":569,"fields":572},{"id":570,"createdAt":571},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":573,"slug":574,"articleIntro":573,"category":575},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[576],{"metadata":577,"sys":580,"fields":587},{"tags":578,"concepts":579},[],[],{"space":581,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":583,"publishedVersion":464,"revision":63,"contentType":585,"locale":29},{"sys":582},{"type":12,"linkType":13,"id":14},{"sys":584},{"id":21,"type":12,"linkType":22},{"sys":586},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":588,"metaTitle":474,"metaDescription":475,"mainTitle":589,"subtitle":493,"heroImage":604,"ctaButton":516,"ctaLink":517},[473],{"data":590,"content":591,"nodeType":448},{},[592,598],{"data":593,"content":594,"nodeType":486},{},[595],{"data":596,"marks":597,"value":485,"nodeType":84},{},[],{"data":599,"content":600,"nodeType":108},{},[601],{"data":602,"marks":603,"value":187,"nodeType":84},{},[],{"metadata":605,"sys":608,"fields":613},{"tags":606,"concepts":607},[],[],{"space":609,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":611,"publishedVersion":63,"revision":45,"locale":29},{"sys":610},{"type":12,"linkType":13,"id":14},{"sys":612},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":614},{"url":508,"details":615,"fileName":514,"contentType":515},{"size":510,"image":616},{"width":512,"height":513},{"sys":618,"fields":621},{"id":619,"createdAt":620},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":622,"slug":623,"articleIntro":622,"category":624},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[625],{"metadata":626,"sys":629,"fields":636},{"tags":627,"concepts":628},[],[],{"space":630,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":632,"publishedVersion":464,"revision":63,"contentType":634,"locale":29},{"sys":631},{"type":12,"linkType":13,"id":14},{"sys":633},{"id":21,"type":12,"linkType":22},{"sys":635},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":637,"metaTitle":474,"metaDescription":475,"mainTitle":638,"subtitle":493,"heroImage":653,"ctaButton":516,"ctaLink":517},[473],{"data":639,"content":640,"nodeType":448},{},[641,647],{"data":642,"content":643,"nodeType":486},{},[644],{"data":645,"marks":646,"value":485,"nodeType":84},{},[],{"data":648,"content":649,"nodeType":108},{},[650],{"data":651,"marks":652,"value":187,"nodeType":84},{},[],{"metadata":654,"sys":657,"fields":662},{"tags":655,"concepts":656},[],[],{"space":658,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":660,"publishedVersion":63,"revision":45,"locale":29},{"sys":659},{"type":12,"linkType":13,"id":14},{"sys":661},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":663},{"url":508,"details":664,"fileName":514,"contentType":515},{"size":510,"image":665},{"width":512,"height":513},{"sys":667,"fields":670},{"id":668,"createdAt":669},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":671,"slug":672,"articleIntro":671,"category":673},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[674],{"metadata":675,"sys":678,"fields":685},{"tags":676,"concepts":677},[],[],{"space":679,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":681,"publishedVersion":464,"revision":63,"contentType":683,"locale":29},{"sys":680},{"type":12,"linkType":13,"id":14},{"sys":682},{"id":21,"type":12,"linkType":22},{"sys":684},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":686,"metaTitle":474,"metaDescription":475,"mainTitle":687,"subtitle":493,"heroImage":702,"ctaButton":516,"ctaLink":517},[473],{"data":688,"content":689,"nodeType":448},{},[690,696],{"data":691,"content":692,"nodeType":486},{},[693],{"data":694,"marks":695,"value":485,"nodeType":84},{},[],{"data":697,"content":698,"nodeType":108},{},[699],{"data":700,"marks":701,"value":187,"nodeType":84},{},[],{"metadata":703,"sys":706,"fields":711},{"tags":704,"concepts":705},[],[],{"space":707,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":709,"publishedVersion":63,"revision":45,"locale":29},{"sys":708},{"type":12,"linkType":13,"id":14},{"sys":710},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":712},{"url":508,"details":713,"fileName":514,"contentType":515},{"size":510,"image":714},{"width":512,"height":513},{"sys":716,"fields":719},{"id":717,"createdAt":718},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":720,"slug":721,"articleIntro":720,"category":722},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[723],{"metadata":724,"sys":727,"fields":734},{"tags":725,"concepts":726},[],[],{"space":728,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":730,"publishedVersion":464,"revision":63,"contentType":732,"locale":29},{"sys":729},{"type":12,"linkType":13,"id":14},{"sys":731},{"id":21,"type":12,"linkType":22},{"sys":733},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":735,"metaTitle":474,"metaDescription":475,"mainTitle":736,"subtitle":493,"heroImage":751,"ctaButton":516,"ctaLink":517},[473],{"data":737,"content":738,"nodeType":448},{},[739,745],{"data":740,"content":741,"nodeType":486},{},[742],{"data":743,"marks":744,"value":485,"nodeType":84},{},[],{"data":746,"content":747,"nodeType":108},{},[748],{"data":749,"marks":750,"value":187,"nodeType":84},{},[],{"metadata":752,"sys":755,"fields":760},{"tags":753,"concepts":754},[],[],{"space":756,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":758,"publishedVersion":63,"revision":45,"locale":29},{"sys":757},{"type":12,"linkType":13,"id":14},{"sys":759},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":761},{"url":508,"details":762,"fileName":514,"contentType":515},{"size":510,"image":763},{"width":512,"height":513},{"sys":765,"fields":768},{"id":766,"createdAt":767},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":769,"slug":770,"articleIntro":769,"category":771},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[772],{"metadata":773,"sys":776,"fields":783},{"tags":774,"concepts":775},[],[],{"space":777,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":779,"publishedVersion":464,"revision":63,"contentType":781,"locale":29},{"sys":778},{"type":12,"linkType":13,"id":14},{"sys":780},{"id":21,"type":12,"linkType":22},{"sys":782},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":784,"metaTitle":474,"metaDescription":475,"mainTitle":785,"subtitle":493,"heroImage":800,"ctaButton":516,"ctaLink":517},[473],{"data":786,"content":787,"nodeType":448},{},[788,794],{"data":789,"content":790,"nodeType":486},{},[791],{"data":792,"marks":793,"value":485,"nodeType":84},{},[],{"data":795,"content":796,"nodeType":108},{},[797],{"data":798,"marks":799,"value":187,"nodeType":84},{},[],{"metadata":801,"sys":804,"fields":809},{"tags":802,"concepts":803},[],[],{"space":805,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":807,"publishedVersion":63,"revision":45,"locale":29},{"sys":806},{"type":12,"linkType":13,"id":14},{"sys":808},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":810},{"url":508,"details":811,"fileName":514,"contentType":515},{"size":510,"image":812},{"width":512,"height":513},{"sys":814,"fields":817},{"id":815,"createdAt":816},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":818,"slug":819,"articleIntro":818,"category":820},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[821],{"metadata":822,"sys":825,"fields":832},{"tags":823,"concepts":824},[],[],{"space":826,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":828,"publishedVersion":464,"revision":63,"contentType":830,"locale":29},{"sys":827},{"type":12,"linkType":13,"id":14},{"sys":829},{"id":21,"type":12,"linkType":22},{"sys":831},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":833,"metaTitle":474,"metaDescription":475,"mainTitle":834,"subtitle":493,"heroImage":849,"ctaButton":516,"ctaLink":517},[473],{"data":835,"content":836,"nodeType":448},{},[837,843],{"data":838,"content":839,"nodeType":486},{},[840],{"data":841,"marks":842,"value":485,"nodeType":84},{},[],{"data":844,"content":845,"nodeType":108},{},[846],{"data":847,"marks":848,"value":187,"nodeType":84},{},[],{"metadata":850,"sys":853,"fields":858},{"tags":851,"concepts":852},[],[],{"space":854,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":856,"publishedVersion":63,"revision":45,"locale":29},{"sys":855},{"type":12,"linkType":13,"id":14},{"sys":857},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":859},{"url":508,"details":860,"fileName":514,"contentType":515},{"size":510,"image":861},{"width":512,"height":513},{"sys":863,"fields":866},{"id":864,"createdAt":865},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":867,"slug":868,"articleIntro":867,"category":869},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[870],{"metadata":871,"sys":874,"fields":881},{"tags":872,"concepts":873},[],[],{"space":875,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":877,"publishedVersion":464,"revision":63,"contentType":879,"locale":29},{"sys":876},{"type":12,"linkType":13,"id":14},{"sys":878},{"id":21,"type":12,"linkType":22},{"sys":880},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":882,"metaTitle":474,"metaDescription":475,"mainTitle":883,"subtitle":493,"heroImage":898,"ctaButton":516,"ctaLink":517},[473],{"data":884,"content":885,"nodeType":448},{},[886,892],{"data":887,"content":888,"nodeType":486},{},[889],{"data":890,"marks":891,"value":485,"nodeType":84},{},[],{"data":893,"content":894,"nodeType":108},{},[895],{"data":896,"marks":897,"value":187,"nodeType":84},{},[],{"metadata":899,"sys":902,"fields":907},{"tags":900,"concepts":901},[],[],{"space":903,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":905,"publishedVersion":63,"revision":45,"locale":29},{"sys":904},{"type":12,"linkType":13,"id":14},{"sys":906},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":908},{"url":508,"details":909,"fileName":514,"contentType":515},{"size":510,"image":910},{"width":512,"height":513},{"sys":912,"fields":915},{"id":913,"createdAt":914},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":916,"slug":917,"articleIntro":916,"category":918},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[919],{"metadata":920,"sys":923,"fields":930},{"tags":921,"concepts":922},[],[],{"space":924,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":926,"publishedVersion":464,"revision":63,"contentType":928,"locale":29},{"sys":925},{"type":12,"linkType":13,"id":14},{"sys":927},{"id":21,"type":12,"linkType":22},{"sys":929},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":931,"metaTitle":474,"metaDescription":475,"mainTitle":932,"subtitle":493,"heroImage":947,"ctaButton":516,"ctaLink":517},[473],{"data":933,"content":934,"nodeType":448},{},[935,941],{"data":936,"content":937,"nodeType":486},{},[938],{"data":939,"marks":940,"value":485,"nodeType":84},{},[],{"data":942,"content":943,"nodeType":108},{},[944],{"data":945,"marks":946,"value":187,"nodeType":84},{},[],{"metadata":948,"sys":951,"fields":956},{"tags":949,"concepts":950},[],[],{"space":952,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":954,"publishedVersion":63,"revision":45,"locale":29},{"sys":953},{"type":12,"linkType":13,"id":14},{"sys":955},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":957},{"url":508,"details":958,"fileName":514,"contentType":515},{"size":510,"image":959},{"width":512,"height":513},{"sys":961,"fields":964},{"id":962,"createdAt":963},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":965,"slug":966,"articleIntro":965,"category":967},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[968],{"metadata":969,"sys":972,"fields":979},{"tags":970,"concepts":971},[],[],{"space":973,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":975,"publishedVersion":464,"revision":63,"contentType":977,"locale":29},{"sys":974},{"type":12,"linkType":13,"id":14},{"sys":976},{"id":21,"type":12,"linkType":22},{"sys":978},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":980,"metaTitle":474,"metaDescription":475,"mainTitle":981,"subtitle":493,"heroImage":996,"ctaButton":516,"ctaLink":517},[473],{"data":982,"content":983,"nodeType":448},{},[984,990],{"data":985,"content":986,"nodeType":486},{},[987],{"data":988,"marks":989,"value":485,"nodeType":84},{},[],{"data":991,"content":992,"nodeType":108},{},[993],{"data":994,"marks":995,"value":187,"nodeType":84},{},[],{"metadata":997,"sys":1000,"fields":1005},{"tags":998,"concepts":999},[],[],{"space":1001,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1003,"publishedVersion":63,"revision":45,"locale":29},{"sys":1002},{"type":12,"linkType":13,"id":14},{"sys":1004},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1006},{"url":508,"details":1007,"fileName":514,"contentType":515},{"size":510,"image":1008},{"width":512,"height":513},{"sys":1010,"fields":1013},{"id":1011,"createdAt":1012},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":1014,"slug":1015,"articleIntro":1014,"category":1016},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[1017],{"metadata":1018,"sys":1021,"fields":1028},{"tags":1019,"concepts":1020},[],[],{"space":1022,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1024,"publishedVersion":464,"revision":63,"contentType":1026,"locale":29},{"sys":1023},{"type":12,"linkType":13,"id":14},{"sys":1025},{"id":21,"type":12,"linkType":22},{"sys":1027},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1029,"metaTitle":474,"metaDescription":475,"mainTitle":1030,"subtitle":493,"heroImage":1045,"ctaButton":516,"ctaLink":517},[473],{"data":1031,"content":1032,"nodeType":448},{},[1033,1039],{"data":1034,"content":1035,"nodeType":486},{},[1036],{"data":1037,"marks":1038,"value":485,"nodeType":84},{},[],{"data":1040,"content":1041,"nodeType":108},{},[1042],{"data":1043,"marks":1044,"value":187,"nodeType":84},{},[],{"metadata":1046,"sys":1049,"fields":1054},{"tags":1047,"concepts":1048},[],[],{"space":1050,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1052,"publishedVersion":63,"revision":45,"locale":29},{"sys":1051},{"type":12,"linkType":13,"id":14},{"sys":1053},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1055},{"url":508,"details":1056,"fileName":514,"contentType":515},{"size":510,"image":1057},{"width":512,"height":513},{"sys":1059,"fields":1062},{"id":1060,"createdAt":1061},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":1063,"slug":1064,"articleIntro":1063,"category":1065},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[1066],{"metadata":1067,"sys":1070,"fields":1077},{"tags":1068,"concepts":1069},[],[],{"space":1071,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1073,"publishedVersion":464,"revision":63,"contentType":1075,"locale":29},{"sys":1072},{"type":12,"linkType":13,"id":14},{"sys":1074},{"id":21,"type":12,"linkType":22},{"sys":1076},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1078,"metaTitle":474,"metaDescription":475,"mainTitle":1079,"subtitle":493,"heroImage":1094,"ctaButton":516,"ctaLink":517},[473],{"data":1080,"content":1081,"nodeType":448},{},[1082,1088],{"data":1083,"content":1084,"nodeType":486},{},[1085],{"data":1086,"marks":1087,"value":485,"nodeType":84},{},[],{"data":1089,"content":1090,"nodeType":108},{},[1091],{"data":1092,"marks":1093,"value":187,"nodeType":84},{},[],{"metadata":1095,"sys":1098,"fields":1103},{"tags":1096,"concepts":1097},[],[],{"space":1099,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1101,"publishedVersion":63,"revision":45,"locale":29},{"sys":1100},{"type":12,"linkType":13,"id":14},{"sys":1102},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1104},{"url":508,"details":1105,"fileName":514,"contentType":515},{"size":510,"image":1106},{"width":512,"height":513},{"sys":1108,"fields":1111},{"id":1109,"createdAt":1110},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":1112,"slug":1113,"articleIntro":1112,"category":1114},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[1115],{"metadata":1116,"sys":1119,"fields":1126},{"tags":1117,"concepts":1118},[],[],{"space":1120,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1122,"publishedVersion":464,"revision":63,"contentType":1124,"locale":29},{"sys":1121},{"type":12,"linkType":13,"id":14},{"sys":1123},{"id":21,"type":12,"linkType":22},{"sys":1125},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1127,"metaTitle":474,"metaDescription":475,"mainTitle":1128,"subtitle":493,"heroImage":1143,"ctaButton":516,"ctaLink":517},[473],{"data":1129,"content":1130,"nodeType":448},{},[1131,1137],{"data":1132,"content":1133,"nodeType":486},{},[1134],{"data":1135,"marks":1136,"value":485,"nodeType":84},{},[],{"data":1138,"content":1139,"nodeType":108},{},[1140],{"data":1141,"marks":1142,"value":187,"nodeType":84},{},[],{"metadata":1144,"sys":1147,"fields":1152},{"tags":1145,"concepts":1146},[],[],{"space":1148,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1150,"publishedVersion":63,"revision":45,"locale":29},{"sys":1149},{"type":12,"linkType":13,"id":14},{"sys":1151},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1153},{"url":508,"details":1154,"fileName":514,"contentType":515},{"size":510,"image":1155},{"width":512,"height":513},{"sys":1157,"fields":1160},{"id":1158,"createdAt":1159},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":1161,"slug":1162,"articleIntro":-1,"category":1163},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[1164],{"metadata":1165,"sys":1168,"fields":1175},{"tags":1166,"concepts":1167},[],[],{"space":1169,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1171,"publishedVersion":464,"revision":63,"contentType":1173,"locale":29},{"sys":1170},{"type":12,"linkType":13,"id":14},{"sys":1172},{"id":21,"type":12,"linkType":22},{"sys":1174},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1176,"metaTitle":474,"metaDescription":475,"mainTitle":1177,"subtitle":493,"heroImage":1192,"ctaButton":516,"ctaLink":517},[473],{"data":1178,"content":1179,"nodeType":448},{},[1180,1186],{"data":1181,"content":1182,"nodeType":486},{},[1183],{"data":1184,"marks":1185,"value":485,"nodeType":84},{},[],{"data":1187,"content":1188,"nodeType":108},{},[1189],{"data":1190,"marks":1191,"value":187,"nodeType":84},{},[],{"metadata":1193,"sys":1196,"fields":1201},{"tags":1194,"concepts":1195},[],[],{"space":1197,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1199,"publishedVersion":63,"revision":45,"locale":29},{"sys":1198},{"type":12,"linkType":13,"id":14},{"sys":1200},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1202},{"url":508,"details":1203,"fileName":514,"contentType":515},{"size":510,"image":1204},{"width":512,"height":513},{"sys":1206,"fields":1209},{"id":1207,"createdAt":1208},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":1210,"slug":1211,"articleIntro":1212,"category":1213},"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.",[1214],{"metadata":1215,"sys":1218,"fields":1225},{"tags":1216,"concepts":1217},[],[],{"space":1219,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1221,"publishedVersion":464,"revision":63,"contentType":1223,"locale":29},{"sys":1220},{"type":12,"linkType":13,"id":14},{"sys":1222},{"id":21,"type":12,"linkType":22},{"sys":1224},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1226,"metaTitle":474,"metaDescription":475,"mainTitle":1227,"subtitle":493,"heroImage":1242,"ctaButton":516,"ctaLink":517},[473],{"data":1228,"content":1229,"nodeType":448},{},[1230,1236],{"data":1231,"content":1232,"nodeType":486},{},[1233],{"data":1234,"marks":1235,"value":485,"nodeType":84},{},[],{"data":1237,"content":1238,"nodeType":108},{},[1239],{"data":1240,"marks":1241,"value":187,"nodeType":84},{},[],{"metadata":1243,"sys":1246,"fields":1251},{"tags":1244,"concepts":1245},[],[],{"space":1247,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1249,"publishedVersion":63,"revision":45,"locale":29},{"sys":1248},{"type":12,"linkType":13,"id":14},{"sys":1250},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1252},{"url":508,"details":1253,"fileName":514,"contentType":515},{"size":510,"image":1254},{"width":512,"height":513},{"sys":1256,"fields":1259},{"id":1257,"createdAt":1258},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":1260,"slug":1261,"articleIntro":1260,"category":1262},"68174 - Créances","compte-68174-creances",[1263],{"metadata":1264,"sys":1267,"fields":1274},{"tags":1265,"concepts":1266},[],[],{"space":1268,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1270,"publishedVersion":464,"revision":63,"contentType":1272,"locale":29},{"sys":1269},{"type":12,"linkType":13,"id":14},{"sys":1271},{"id":21,"type":12,"linkType":22},{"sys":1273},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1275,"metaTitle":474,"metaDescription":475,"mainTitle":1276,"subtitle":493,"heroImage":1291,"ctaButton":516,"ctaLink":517},[473],{"data":1277,"content":1278,"nodeType":448},{},[1279,1285],{"data":1280,"content":1281,"nodeType":486},{},[1282],{"data":1283,"marks":1284,"value":485,"nodeType":84},{},[],{"data":1286,"content":1287,"nodeType":108},{},[1288],{"data":1289,"marks":1290,"value":187,"nodeType":84},{},[],{"metadata":1292,"sys":1295,"fields":1300},{"tags":1293,"concepts":1294},[],[],{"space":1296,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1298,"publishedVersion":63,"revision":45,"locale":29},{"sys":1297},{"type":12,"linkType":13,"id":14},{"sys":1299},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1301},{"url":508,"details":1302,"fileName":514,"contentType":515},{"size":510,"image":1303},{"width":512,"height":513},{"sys":1305,"fields":1308},{"id":1306,"createdAt":1307},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":1309,"slug":1310,"articleIntro":1309,"category":1311},"4686 - Charges à payer","compte-4686-charges-a-payer",[1312],{"metadata":1313,"sys":1316,"fields":1323},{"tags":1314,"concepts":1315},[],[],{"space":1317,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1319,"publishedVersion":464,"revision":63,"contentType":1321,"locale":29},{"sys":1318},{"type":12,"linkType":13,"id":14},{"sys":1320},{"id":21,"type":12,"linkType":22},{"sys":1322},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1324,"metaTitle":474,"metaDescription":475,"mainTitle":1325,"subtitle":493,"heroImage":1340,"ctaButton":516,"ctaLink":517},[473],{"data":1326,"content":1327,"nodeType":448},{},[1328,1334],{"data":1329,"content":1330,"nodeType":486},{},[1331],{"data":1332,"marks":1333,"value":485,"nodeType":84},{},[],{"data":1335,"content":1336,"nodeType":108},{},[1337],{"data":1338,"marks":1339,"value":187,"nodeType":84},{},[],{"metadata":1341,"sys":1344,"fields":1349},{"tags":1342,"concepts":1343},[],[],{"space":1345,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1347,"publishedVersion":63,"revision":45,"locale":29},{"sys":1346},{"type":12,"linkType":13,"id":14},{"sys":1348},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1350},{"url":508,"details":1351,"fileName":514,"contentType":515},{"size":510,"image":1352},{"width":512,"height":513},{"sys":1354,"fields":1357},{"id":1355,"createdAt":1356},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":1358,"slug":1359,"articleIntro":1360,"category":1361},"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",[1362],{"metadata":1363,"sys":1366,"fields":1373},{"tags":1364,"concepts":1365},[],[],{"space":1367,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1369,"publishedVersion":464,"revision":63,"contentType":1371,"locale":29},{"sys":1368},{"type":12,"linkType":13,"id":14},{"sys":1370},{"id":21,"type":12,"linkType":22},{"sys":1372},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1374,"metaTitle":474,"metaDescription":475,"mainTitle":1375,"subtitle":493,"heroImage":1390,"ctaButton":516,"ctaLink":517},[473],{"data":1376,"content":1377,"nodeType":448},{},[1378,1384],{"data":1379,"content":1380,"nodeType":486},{},[1381],{"data":1382,"marks":1383,"value":485,"nodeType":84},{},[],{"data":1385,"content":1386,"nodeType":108},{},[1387],{"data":1388,"marks":1389,"value":187,"nodeType":84},{},[],{"metadata":1391,"sys":1394,"fields":1399},{"tags":1392,"concepts":1393},[],[],{"space":1395,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1397,"publishedVersion":63,"revision":45,"locale":29},{"sys":1396},{"type":12,"linkType":13,"id":14},{"sys":1398},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1400},{"url":508,"details":1401,"fileName":514,"contentType":515},{"size":510,"image":1402},{"width":512,"height":513},{"sys":1404,"fields":1407},{"id":1405,"createdAt":1406},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":1408,"slug":1409,"articleIntro":-1,"category":1410},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[1411],{"metadata":1412,"sys":1415,"fields":1422},{"tags":1413,"concepts":1414},[],[],{"space":1416,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1418,"publishedVersion":464,"revision":63,"contentType":1420,"locale":29},{"sys":1417},{"type":12,"linkType":13,"id":14},{"sys":1419},{"id":21,"type":12,"linkType":22},{"sys":1421},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1423,"metaTitle":474,"metaDescription":475,"mainTitle":1424,"subtitle":493,"heroImage":1439,"ctaButton":516,"ctaLink":517},[473],{"data":1425,"content":1426,"nodeType":448},{},[1427,1433],{"data":1428,"content":1429,"nodeType":486},{},[1430],{"data":1431,"marks":1432,"value":485,"nodeType":84},{},[],{"data":1434,"content":1435,"nodeType":108},{},[1436],{"data":1437,"marks":1438,"value":187,"nodeType":84},{},[],{"metadata":1440,"sys":1443,"fields":1448},{"tags":1441,"concepts":1442},[],[],{"space":1444,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1446,"publishedVersion":63,"revision":45,"locale":29},{"sys":1445},{"type":12,"linkType":13,"id":14},{"sys":1447},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1449},{"url":508,"details":1450,"fileName":514,"contentType":515},{"size":510,"image":1451},{"width":512,"height":513},{"sys":1453,"fields":1456},{"id":1454,"createdAt":1455},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":1457,"slug":1458,"articleIntro":-1,"category":1459},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[1460],{"metadata":1461,"sys":1464,"fields":1471},{"tags":1462,"concepts":1463},[],[],{"space":1465,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1467,"publishedVersion":464,"revision":63,"contentType":1469,"locale":29},{"sys":1466},{"type":12,"linkType":13,"id":14},{"sys":1468},{"id":21,"type":12,"linkType":22},{"sys":1470},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1472,"metaTitle":474,"metaDescription":475,"mainTitle":1473,"subtitle":493,"heroImage":1488,"ctaButton":516,"ctaLink":517},[473],{"data":1474,"content":1475,"nodeType":448},{},[1476,1482],{"data":1477,"content":1478,"nodeType":486},{},[1479],{"data":1480,"marks":1481,"value":485,"nodeType":84},{},[],{"data":1483,"content":1484,"nodeType":108},{},[1485],{"data":1486,"marks":1487,"value":187,"nodeType":84},{},[],{"metadata":1489,"sys":1492,"fields":1497},{"tags":1490,"concepts":1491},[],[],{"space":1493,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1495,"publishedVersion":63,"revision":45,"locale":29},{"sys":1494},{"type":12,"linkType":13,"id":14},{"sys":1496},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1498},{"url":508,"details":1499,"fileName":514,"contentType":515},{"size":510,"image":1500},{"width":512,"height":513},{"sys":1502,"fields":1505},{"id":1503,"createdAt":1504},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":1506,"slug":1507,"articleIntro":1506,"category":1508},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[1509],{"metadata":1510,"sys":1513,"fields":1520},{"tags":1511,"concepts":1512},[],[],{"space":1514,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1516,"publishedVersion":464,"revision":63,"contentType":1518,"locale":29},{"sys":1515},{"type":12,"linkType":13,"id":14},{"sys":1517},{"id":21,"type":12,"linkType":22},{"sys":1519},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1521,"metaTitle":474,"metaDescription":475,"mainTitle":1522,"subtitle":493,"heroImage":1537,"ctaButton":516,"ctaLink":517},[473],{"data":1523,"content":1524,"nodeType":448},{},[1525,1531],{"data":1526,"content":1527,"nodeType":486},{},[1528],{"data":1529,"marks":1530,"value":485,"nodeType":84},{},[],{"data":1532,"content":1533,"nodeType":108},{},[1534],{"data":1535,"marks":1536,"value":187,"nodeType":84},{},[],{"metadata":1538,"sys":1541,"fields":1546},{"tags":1539,"concepts":1540},[],[],{"space":1542,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1544,"publishedVersion":63,"revision":45,"locale":29},{"sys":1543},{"type":12,"linkType":13,"id":14},{"sys":1545},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1547},{"url":508,"details":1548,"fileName":514,"contentType":515},{"size":510,"image":1549},{"width":512,"height":513},{"sys":1551,"fields":1554},{"id":1552,"createdAt":1553},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":1555,"slug":1556,"articleIntro":1555,"category":1557},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[1558],{"metadata":1559,"sys":1562,"fields":1569},{"tags":1560,"concepts":1561},[],[],{"space":1563,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1565,"publishedVersion":464,"revision":63,"contentType":1567,"locale":29},{"sys":1564},{"type":12,"linkType":13,"id":14},{"sys":1566},{"id":21,"type":12,"linkType":22},{"sys":1568},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1570,"metaTitle":474,"metaDescription":475,"mainTitle":1571,"subtitle":493,"heroImage":1586,"ctaButton":516,"ctaLink":517},[473],{"data":1572,"content":1573,"nodeType":448},{},[1574,1580],{"data":1575,"content":1576,"nodeType":486},{},[1577],{"data":1578,"marks":1579,"value":485,"nodeType":84},{},[],{"data":1581,"content":1582,"nodeType":108},{},[1583],{"data":1584,"marks":1585,"value":187,"nodeType":84},{},[],{"metadata":1587,"sys":1590,"fields":1595},{"tags":1588,"concepts":1589},[],[],{"space":1591,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1593,"publishedVersion":63,"revision":45,"locale":29},{"sys":1592},{"type":12,"linkType":13,"id":14},{"sys":1594},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1596},{"url":508,"details":1597,"fileName":514,"contentType":515},{"size":510,"image":1598},{"width":512,"height":513},{"sys":1600,"fields":1603},{"id":1601,"createdAt":1602},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":1604,"slug":1605,"articleIntro":1604,"category":1606},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[1607],{"metadata":1608,"sys":1611,"fields":1618},{"tags":1609,"concepts":1610},[],[],{"space":1612,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1614,"publishedVersion":464,"revision":63,"contentType":1616,"locale":29},{"sys":1613},{"type":12,"linkType":13,"id":14},{"sys":1615},{"id":21,"type":12,"linkType":22},{"sys":1617},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1619,"metaTitle":474,"metaDescription":475,"mainTitle":1620,"subtitle":493,"heroImage":1635,"ctaButton":516,"ctaLink":517},[473],{"data":1621,"content":1622,"nodeType":448},{},[1623,1629],{"data":1624,"content":1625,"nodeType":486},{},[1626],{"data":1627,"marks":1628,"value":485,"nodeType":84},{},[],{"data":1630,"content":1631,"nodeType":108},{},[1632],{"data":1633,"marks":1634,"value":187,"nodeType":84},{},[],{"metadata":1636,"sys":1639,"fields":1644},{"tags":1637,"concepts":1638},[],[],{"space":1640,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1642,"publishedVersion":63,"revision":45,"locale":29},{"sys":1641},{"type":12,"linkType":13,"id":14},{"sys":1643},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1645},{"url":508,"details":1646,"fileName":514,"contentType":515},{"size":510,"image":1647},{"width":512,"height":513},{"sys":1649,"fields":1652},{"id":1650,"createdAt":1651},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":1653,"slug":1654,"articleIntro":1653,"category":1655},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[1656],{"metadata":1657,"sys":1660,"fields":1667},{"tags":1658,"concepts":1659},[],[],{"space":1661,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1663,"publishedVersion":464,"revision":63,"contentType":1665,"locale":29},{"sys":1662},{"type":12,"linkType":13,"id":14},{"sys":1664},{"id":21,"type":12,"linkType":22},{"sys":1666},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1668,"metaTitle":474,"metaDescription":475,"mainTitle":1669,"subtitle":493,"heroImage":1684,"ctaButton":516,"ctaLink":517},[473],{"data":1670,"content":1671,"nodeType":448},{},[1672,1678],{"data":1673,"content":1674,"nodeType":486},{},[1675],{"data":1676,"marks":1677,"value":485,"nodeType":84},{},[],{"data":1679,"content":1680,"nodeType":108},{},[1681],{"data":1682,"marks":1683,"value":187,"nodeType":84},{},[],{"metadata":1685,"sys":1688,"fields":1693},{"tags":1686,"concepts":1687},[],[],{"space":1689,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1691,"publishedVersion":63,"revision":45,"locale":29},{"sys":1690},{"type":12,"linkType":13,"id":14},{"sys":1692},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1694},{"url":508,"details":1695,"fileName":514,"contentType":515},{"size":510,"image":1696},{"width":512,"height":513},{"sys":1698,"fields":1701},{"id":1699,"createdAt":1700},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":1702,"slug":1703,"articleIntro":1702,"category":1704},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[1705],{"metadata":1706,"sys":1709,"fields":1716},{"tags":1707,"concepts":1708},[],[],{"space":1710,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1712,"publishedVersion":464,"revision":63,"contentType":1714,"locale":29},{"sys":1711},{"type":12,"linkType":13,"id":14},{"sys":1713},{"id":21,"type":12,"linkType":22},{"sys":1715},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1717,"metaTitle":474,"metaDescription":475,"mainTitle":1718,"subtitle":493,"heroImage":1733,"ctaButton":516,"ctaLink":517},[473],{"data":1719,"content":1720,"nodeType":448},{},[1721,1727],{"data":1722,"content":1723,"nodeType":486},{},[1724],{"data":1725,"marks":1726,"value":485,"nodeType":84},{},[],{"data":1728,"content":1729,"nodeType":108},{},[1730],{"data":1731,"marks":1732,"value":187,"nodeType":84},{},[],{"metadata":1734,"sys":1737,"fields":1742},{"tags":1735,"concepts":1736},[],[],{"space":1738,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1740,"publishedVersion":63,"revision":45,"locale":29},{"sys":1739},{"type":12,"linkType":13,"id":14},{"sys":1741},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1743},{"url":508,"details":1744,"fileName":514,"contentType":515},{"size":510,"image":1745},{"width":512,"height":513},{"sys":1747,"fields":1750},{"id":1748,"createdAt":1749},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":1751,"slug":1752,"articleIntro":1751,"category":1753},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[1754],{"metadata":1755,"sys":1758,"fields":1765},{"tags":1756,"concepts":1757},[],[],{"space":1759,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1761,"publishedVersion":464,"revision":63,"contentType":1763,"locale":29},{"sys":1760},{"type":12,"linkType":13,"id":14},{"sys":1762},{"id":21,"type":12,"linkType":22},{"sys":1764},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1766,"metaTitle":474,"metaDescription":475,"mainTitle":1767,"subtitle":493,"heroImage":1782,"ctaButton":516,"ctaLink":517},[473],{"data":1768,"content":1769,"nodeType":448},{},[1770,1776],{"data":1771,"content":1772,"nodeType":486},{},[1773],{"data":1774,"marks":1775,"value":485,"nodeType":84},{},[],{"data":1777,"content":1778,"nodeType":108},{},[1779],{"data":1780,"marks":1781,"value":187,"nodeType":84},{},[],{"metadata":1783,"sys":1786,"fields":1791},{"tags":1784,"concepts":1785},[],[],{"space":1787,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1789,"publishedVersion":63,"revision":45,"locale":29},{"sys":1788},{"type":12,"linkType":13,"id":14},{"sys":1790},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1792},{"url":508,"details":1793,"fileName":514,"contentType":515},{"size":510,"image":1794},{"width":512,"height":513},{"sys":1796,"fields":1799},{"id":1797,"createdAt":1798},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":1800,"slug":1801,"articleIntro":-1,"category":1802},"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",[1803],{"metadata":1804,"sys":1807,"fields":1814},{"tags":1805,"concepts":1806},[],[],{"space":1808,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1810,"publishedVersion":464,"revision":63,"contentType":1812,"locale":29},{"sys":1809},{"type":12,"linkType":13,"id":14},{"sys":1811},{"id":21,"type":12,"linkType":22},{"sys":1813},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1815,"metaTitle":474,"metaDescription":475,"mainTitle":1816,"subtitle":493,"heroImage":1831,"ctaButton":516,"ctaLink":517},[473],{"data":1817,"content":1818,"nodeType":448},{},[1819,1825],{"data":1820,"content":1821,"nodeType":486},{},[1822],{"data":1823,"marks":1824,"value":485,"nodeType":84},{},[],{"data":1826,"content":1827,"nodeType":108},{},[1828],{"data":1829,"marks":1830,"value":187,"nodeType":84},{},[],{"metadata":1832,"sys":1835,"fields":1840},{"tags":1833,"concepts":1834},[],[],{"space":1836,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1838,"publishedVersion":63,"revision":45,"locale":29},{"sys":1837},{"type":12,"linkType":13,"id":14},{"sys":1839},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1841},{"url":508,"details":1842,"fileName":514,"contentType":515},{"size":510,"image":1843},{"width":512,"height":513},{"sys":1845,"fields":1848},{"id":1846,"createdAt":1847},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":1849,"slug":1850,"articleIntro":-1,"category":1851},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[1852],{"metadata":1853,"sys":1856,"fields":1863},{"tags":1854,"concepts":1855},[],[],{"space":1857,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1859,"publishedVersion":464,"revision":63,"contentType":1861,"locale":29},{"sys":1858},{"type":12,"linkType":13,"id":14},{"sys":1860},{"id":21,"type":12,"linkType":22},{"sys":1862},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1864,"metaTitle":474,"metaDescription":475,"mainTitle":1865,"subtitle":493,"heroImage":1880,"ctaButton":516,"ctaLink":517},[473],{"data":1866,"content":1867,"nodeType":448},{},[1868,1874],{"data":1869,"content":1870,"nodeType":486},{},[1871],{"data":1872,"marks":1873,"value":485,"nodeType":84},{},[],{"data":1875,"content":1876,"nodeType":108},{},[1877],{"data":1878,"marks":1879,"value":187,"nodeType":84},{},[],{"metadata":1881,"sys":1884,"fields":1889},{"tags":1882,"concepts":1883},[],[],{"space":1885,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1887,"publishedVersion":63,"revision":45,"locale":29},{"sys":1886},{"type":12,"linkType":13,"id":14},{"sys":1888},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1890},{"url":508,"details":1891,"fileName":514,"contentType":515},{"size":510,"image":1892},{"width":512,"height":513},{"sys":1894,"fields":1897},{"id":1895,"createdAt":1896},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":1898,"slug":1899,"articleIntro":1898,"category":1900},"6021 - Matières consommables","compte-6021-matieres-consommables",[1901],{"metadata":1902,"sys":1905,"fields":1912},{"tags":1903,"concepts":1904},[],[],{"space":1906,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1908,"publishedVersion":464,"revision":63,"contentType":1910,"locale":29},{"sys":1907},{"type":12,"linkType":13,"id":14},{"sys":1909},{"id":21,"type":12,"linkType":22},{"sys":1911},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1913,"metaTitle":474,"metaDescription":475,"mainTitle":1914,"subtitle":493,"heroImage":1929,"ctaButton":516,"ctaLink":517},[473],{"data":1915,"content":1916,"nodeType":448},{},[1917,1923],{"data":1918,"content":1919,"nodeType":486},{},[1920],{"data":1921,"marks":1922,"value":485,"nodeType":84},{},[],{"data":1924,"content":1925,"nodeType":108},{},[1926],{"data":1927,"marks":1928,"value":187,"nodeType":84},{},[],{"metadata":1930,"sys":1933,"fields":1938},{"tags":1931,"concepts":1932},[],[],{"space":1934,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1936,"publishedVersion":63,"revision":45,"locale":29},{"sys":1935},{"type":12,"linkType":13,"id":14},{"sys":1937},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1939},{"url":508,"details":1940,"fileName":514,"contentType":515},{"size":510,"image":1941},{"width":512,"height":513},{"sys":1943,"fields":1946},{"id":1944,"createdAt":1945},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":1947,"slug":1948,"articleIntro":1947,"category":1949},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[1950],{"metadata":1951,"sys":1954,"fields":1961},{"tags":1952,"concepts":1953},[],[],{"space":1955,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":1957,"publishedVersion":464,"revision":63,"contentType":1959,"locale":29},{"sys":1956},{"type":12,"linkType":13,"id":14},{"sys":1958},{"id":21,"type":12,"linkType":22},{"sys":1960},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":1962,"metaTitle":474,"metaDescription":475,"mainTitle":1963,"subtitle":493,"heroImage":1978,"ctaButton":516,"ctaLink":517},[473],{"data":1964,"content":1965,"nodeType":448},{},[1966,1972],{"data":1967,"content":1968,"nodeType":486},{},[1969],{"data":1970,"marks":1971,"value":485,"nodeType":84},{},[],{"data":1973,"content":1974,"nodeType":108},{},[1975],{"data":1976,"marks":1977,"value":187,"nodeType":84},{},[],{"metadata":1979,"sys":1982,"fields":1987},{"tags":1980,"concepts":1981},[],[],{"space":1983,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":1985,"publishedVersion":63,"revision":45,"locale":29},{"sys":1984},{"type":12,"linkType":13,"id":14},{"sys":1986},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":1988},{"url":508,"details":1989,"fileName":514,"contentType":515},{"size":510,"image":1990},{"width":512,"height":513},{"sys":1992,"fields":1995},{"id":1993,"createdAt":1994},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":1996,"slug":1997,"articleIntro":1996,"category":1998},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[1999],{"metadata":2000,"sys":2003,"fields":2010},{"tags":2001,"concepts":2002},[],[],{"space":2004,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2006,"publishedVersion":464,"revision":63,"contentType":2008,"locale":29},{"sys":2005},{"type":12,"linkType":13,"id":14},{"sys":2007},{"id":21,"type":12,"linkType":22},{"sys":2009},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2011,"metaTitle":474,"metaDescription":475,"mainTitle":2012,"subtitle":493,"heroImage":2027,"ctaButton":516,"ctaLink":517},[473],{"data":2013,"content":2014,"nodeType":448},{},[2015,2021],{"data":2016,"content":2017,"nodeType":486},{},[2018],{"data":2019,"marks":2020,"value":485,"nodeType":84},{},[],{"data":2022,"content":2023,"nodeType":108},{},[2024],{"data":2025,"marks":2026,"value":187,"nodeType":84},{},[],{"metadata":2028,"sys":2031,"fields":2036},{"tags":2029,"concepts":2030},[],[],{"space":2032,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2034,"publishedVersion":63,"revision":45,"locale":29},{"sys":2033},{"type":12,"linkType":13,"id":14},{"sys":2035},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2037},{"url":508,"details":2038,"fileName":514,"contentType":515},{"size":510,"image":2039},{"width":512,"height":513},{"sys":2041,"fields":2044},{"id":2042,"createdAt":2043},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":2045,"slug":2046,"articleIntro":2045,"category":2047},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[2048],{"metadata":2049,"sys":2052,"fields":2059},{"tags":2050,"concepts":2051},[],[],{"space":2053,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2055,"publishedVersion":464,"revision":63,"contentType":2057,"locale":29},{"sys":2054},{"type":12,"linkType":13,"id":14},{"sys":2056},{"id":21,"type":12,"linkType":22},{"sys":2058},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2060,"metaTitle":474,"metaDescription":475,"mainTitle":2061,"subtitle":493,"heroImage":2076,"ctaButton":516,"ctaLink":517},[473],{"data":2062,"content":2063,"nodeType":448},{},[2064,2070],{"data":2065,"content":2066,"nodeType":486},{},[2067],{"data":2068,"marks":2069,"value":485,"nodeType":84},{},[],{"data":2071,"content":2072,"nodeType":108},{},[2073],{"data":2074,"marks":2075,"value":187,"nodeType":84},{},[],{"metadata":2077,"sys":2080,"fields":2085},{"tags":2078,"concepts":2079},[],[],{"space":2081,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2083,"publishedVersion":63,"revision":45,"locale":29},{"sys":2082},{"type":12,"linkType":13,"id":14},{"sys":2084},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2086},{"url":508,"details":2087,"fileName":514,"contentType":515},{"size":510,"image":2088},{"width":512,"height":513},{"sys":2090,"fields":2093},{"id":2091,"createdAt":2092},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":2094,"slug":2095,"articleIntro":2094,"category":2096},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[2097],{"metadata":2098,"sys":2101,"fields":2108},{"tags":2099,"concepts":2100},[],[],{"space":2102,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2104,"publishedVersion":464,"revision":63,"contentType":2106,"locale":29},{"sys":2103},{"type":12,"linkType":13,"id":14},{"sys":2105},{"id":21,"type":12,"linkType":22},{"sys":2107},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2109,"metaTitle":474,"metaDescription":475,"mainTitle":2110,"subtitle":493,"heroImage":2125,"ctaButton":516,"ctaLink":517},[473],{"data":2111,"content":2112,"nodeType":448},{},[2113,2119],{"data":2114,"content":2115,"nodeType":486},{},[2116],{"data":2117,"marks":2118,"value":485,"nodeType":84},{},[],{"data":2120,"content":2121,"nodeType":108},{},[2122],{"data":2123,"marks":2124,"value":187,"nodeType":84},{},[],{"metadata":2126,"sys":2129,"fields":2134},{"tags":2127,"concepts":2128},[],[],{"space":2130,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2132,"publishedVersion":63,"revision":45,"locale":29},{"sys":2131},{"type":12,"linkType":13,"id":14},{"sys":2133},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2135},{"url":508,"details":2136,"fileName":514,"contentType":515},{"size":510,"image":2137},{"width":512,"height":513},{"sys":2139,"fields":2142},{"id":2140,"createdAt":2141},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":2143,"slug":2144,"articleIntro":2143,"category":2145},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[2146],{"metadata":2147,"sys":2150,"fields":2157},{"tags":2148,"concepts":2149},[],[],{"space":2151,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2153,"publishedVersion":464,"revision":63,"contentType":2155,"locale":29},{"sys":2152},{"type":12,"linkType":13,"id":14},{"sys":2154},{"id":21,"type":12,"linkType":22},{"sys":2156},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2158,"metaTitle":474,"metaDescription":475,"mainTitle":2159,"subtitle":493,"heroImage":2174,"ctaButton":516,"ctaLink":517},[473],{"data":2160,"content":2161,"nodeType":448},{},[2162,2168],{"data":2163,"content":2164,"nodeType":486},{},[2165],{"data":2166,"marks":2167,"value":485,"nodeType":84},{},[],{"data":2169,"content":2170,"nodeType":108},{},[2171],{"data":2172,"marks":2173,"value":187,"nodeType":84},{},[],{"metadata":2175,"sys":2178,"fields":2183},{"tags":2176,"concepts":2177},[],[],{"space":2179,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2181,"publishedVersion":63,"revision":45,"locale":29},{"sys":2180},{"type":12,"linkType":13,"id":14},{"sys":2182},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2184},{"url":508,"details":2185,"fileName":514,"contentType":515},{"size":510,"image":2186},{"width":512,"height":513},{"sys":2188,"fields":2191},{"id":2189,"createdAt":2190},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":2192,"slug":2193,"articleIntro":2192,"category":2194},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[2195],{"metadata":2196,"sys":2199,"fields":2206},{"tags":2197,"concepts":2198},[],[],{"space":2200,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2202,"publishedVersion":464,"revision":63,"contentType":2204,"locale":29},{"sys":2201},{"type":12,"linkType":13,"id":14},{"sys":2203},{"id":21,"type":12,"linkType":22},{"sys":2205},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2207,"metaTitle":474,"metaDescription":475,"mainTitle":2208,"subtitle":493,"heroImage":2223,"ctaButton":516,"ctaLink":517},[473],{"data":2209,"content":2210,"nodeType":448},{},[2211,2217],{"data":2212,"content":2213,"nodeType":486},{},[2214],{"data":2215,"marks":2216,"value":485,"nodeType":84},{},[],{"data":2218,"content":2219,"nodeType":108},{},[2220],{"data":2221,"marks":2222,"value":187,"nodeType":84},{},[],{"metadata":2224,"sys":2227,"fields":2232},{"tags":2225,"concepts":2226},[],[],{"space":2228,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2230,"publishedVersion":63,"revision":45,"locale":29},{"sys":2229},{"type":12,"linkType":13,"id":14},{"sys":2231},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2233},{"url":508,"details":2234,"fileName":514,"contentType":515},{"size":510,"image":2235},{"width":512,"height":513},{"sys":2237,"fields":2240},{"id":2238,"createdAt":2239},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":2241,"slug":2242,"articleIntro":-1,"category":2243},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[2244],{"metadata":2245,"sys":2248,"fields":2255},{"tags":2246,"concepts":2247},[],[],{"space":2249,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2251,"publishedVersion":464,"revision":63,"contentType":2253,"locale":29},{"sys":2250},{"type":12,"linkType":13,"id":14},{"sys":2252},{"id":21,"type":12,"linkType":22},{"sys":2254},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2256,"metaTitle":474,"metaDescription":475,"mainTitle":2257,"subtitle":493,"heroImage":2272,"ctaButton":516,"ctaLink":517},[473],{"data":2258,"content":2259,"nodeType":448},{},[2260,2266],{"data":2261,"content":2262,"nodeType":486},{},[2263],{"data":2264,"marks":2265,"value":485,"nodeType":84},{},[],{"data":2267,"content":2268,"nodeType":108},{},[2269],{"data":2270,"marks":2271,"value":187,"nodeType":84},{},[],{"metadata":2273,"sys":2276,"fields":2281},{"tags":2274,"concepts":2275},[],[],{"space":2277,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2279,"publishedVersion":63,"revision":45,"locale":29},{"sys":2278},{"type":12,"linkType":13,"id":14},{"sys":2280},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2282},{"url":508,"details":2283,"fileName":514,"contentType":515},{"size":510,"image":2284},{"width":512,"height":513},{"sys":2286,"fields":2289},{"id":2287,"createdAt":2288},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":2290,"slug":2291,"articleIntro":2290,"category":2292},"331 - Produits en cours","compte-331-produits-en-cours",[2293],{"metadata":2294,"sys":2297,"fields":2304},{"tags":2295,"concepts":2296},[],[],{"space":2298,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2300,"publishedVersion":464,"revision":63,"contentType":2302,"locale":29},{"sys":2299},{"type":12,"linkType":13,"id":14},{"sys":2301},{"id":21,"type":12,"linkType":22},{"sys":2303},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2305,"metaTitle":474,"metaDescription":475,"mainTitle":2306,"subtitle":493,"heroImage":2321,"ctaButton":516,"ctaLink":517},[473],{"data":2307,"content":2308,"nodeType":448},{},[2309,2315],{"data":2310,"content":2311,"nodeType":486},{},[2312],{"data":2313,"marks":2314,"value":485,"nodeType":84},{},[],{"data":2316,"content":2317,"nodeType":108},{},[2318],{"data":2319,"marks":2320,"value":187,"nodeType":84},{},[],{"metadata":2322,"sys":2325,"fields":2330},{"tags":2323,"concepts":2324},[],[],{"space":2326,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2328,"publishedVersion":63,"revision":45,"locale":29},{"sys":2327},{"type":12,"linkType":13,"id":14},{"sys":2329},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2331},{"url":508,"details":2332,"fileName":514,"contentType":515},{"size":510,"image":2333},{"width":512,"height":513},{"sys":2335,"fields":2338},{"id":2336,"createdAt":2337},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":2339,"slug":2340,"articleIntro":2339,"category":2341},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[2342],{"metadata":2343,"sys":2346,"fields":2353},{"tags":2344,"concepts":2345},[],[],{"space":2347,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2349,"publishedVersion":464,"revision":63,"contentType":2351,"locale":29},{"sys":2348},{"type":12,"linkType":13,"id":14},{"sys":2350},{"id":21,"type":12,"linkType":22},{"sys":2352},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2354,"metaTitle":474,"metaDescription":475,"mainTitle":2355,"subtitle":493,"heroImage":2370,"ctaButton":516,"ctaLink":517},[473],{"data":2356,"content":2357,"nodeType":448},{},[2358,2364],{"data":2359,"content":2360,"nodeType":486},{},[2361],{"data":2362,"marks":2363,"value":485,"nodeType":84},{},[],{"data":2365,"content":2366,"nodeType":108},{},[2367],{"data":2368,"marks":2369,"value":187,"nodeType":84},{},[],{"metadata":2371,"sys":2374,"fields":2379},{"tags":2372,"concepts":2373},[],[],{"space":2375,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2377,"publishedVersion":63,"revision":45,"locale":29},{"sys":2376},{"type":12,"linkType":13,"id":14},{"sys":2378},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2380},{"url":508,"details":2381,"fileName":514,"contentType":515},{"size":510,"image":2382},{"width":512,"height":513},{"sys":2384,"fields":2387},{"id":2385,"createdAt":2386},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":2388,"slug":2389,"articleIntro":2388,"category":2390},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[2391],{"metadata":2392,"sys":2395,"fields":2402},{"tags":2393,"concepts":2394},[],[],{"space":2396,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2398,"publishedVersion":464,"revision":63,"contentType":2400,"locale":29},{"sys":2397},{"type":12,"linkType":13,"id":14},{"sys":2399},{"id":21,"type":12,"linkType":22},{"sys":2401},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2403,"metaTitle":474,"metaDescription":475,"mainTitle":2404,"subtitle":493,"heroImage":2419,"ctaButton":516,"ctaLink":517},[473],{"data":2405,"content":2406,"nodeType":448},{},[2407,2413],{"data":2408,"content":2409,"nodeType":486},{},[2410],{"data":2411,"marks":2412,"value":485,"nodeType":84},{},[],{"data":2414,"content":2415,"nodeType":108},{},[2416],{"data":2417,"marks":2418,"value":187,"nodeType":84},{},[],{"metadata":2420,"sys":2423,"fields":2428},{"tags":2421,"concepts":2422},[],[],{"space":2424,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2426,"publishedVersion":63,"revision":45,"locale":29},{"sys":2425},{"type":12,"linkType":13,"id":14},{"sys":2427},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2429},{"url":508,"details":2430,"fileName":514,"contentType":515},{"size":510,"image":2431},{"width":512,"height":513},{"sys":2433,"fields":2436},{"id":2434,"createdAt":2435},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":2437,"slug":2438,"articleIntro":2437,"category":2439},"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",[2440],{"metadata":2441,"sys":2444,"fields":2451},{"tags":2442,"concepts":2443},[],[],{"space":2445,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2447,"publishedVersion":464,"revision":63,"contentType":2449,"locale":29},{"sys":2446},{"type":12,"linkType":13,"id":14},{"sys":2448},{"id":21,"type":12,"linkType":22},{"sys":2450},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2452,"metaTitle":474,"metaDescription":475,"mainTitle":2453,"subtitle":493,"heroImage":2468,"ctaButton":516,"ctaLink":517},[473],{"data":2454,"content":2455,"nodeType":448},{},[2456,2462],{"data":2457,"content":2458,"nodeType":486},{},[2459],{"data":2460,"marks":2461,"value":485,"nodeType":84},{},[],{"data":2463,"content":2464,"nodeType":108},{},[2465],{"data":2466,"marks":2467,"value":187,"nodeType":84},{},[],{"metadata":2469,"sys":2472,"fields":2477},{"tags":2470,"concepts":2471},[],[],{"space":2473,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2475,"publishedVersion":63,"revision":45,"locale":29},{"sys":2474},{"type":12,"linkType":13,"id":14},{"sys":2476},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2478},{"url":508,"details":2479,"fileName":514,"contentType":515},{"size":510,"image":2480},{"width":512,"height":513},{"sys":2482,"fields":2485},{"id":2483,"createdAt":2484},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":2486,"slug":2487,"articleIntro":2486,"category":2488},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[2489],{"metadata":2490,"sys":2493,"fields":2500},{"tags":2491,"concepts":2492},[],[],{"space":2494,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2496,"publishedVersion":464,"revision":63,"contentType":2498,"locale":29},{"sys":2495},{"type":12,"linkType":13,"id":14},{"sys":2497},{"id":21,"type":12,"linkType":22},{"sys":2499},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2501,"metaTitle":474,"metaDescription":475,"mainTitle":2502,"subtitle":493,"heroImage":2517,"ctaButton":516,"ctaLink":517},[473],{"data":2503,"content":2504,"nodeType":448},{},[2505,2511],{"data":2506,"content":2507,"nodeType":486},{},[2508],{"data":2509,"marks":2510,"value":485,"nodeType":84},{},[],{"data":2512,"content":2513,"nodeType":108},{},[2514],{"data":2515,"marks":2516,"value":187,"nodeType":84},{},[],{"metadata":2518,"sys":2521,"fields":2526},{"tags":2519,"concepts":2520},[],[],{"space":2522,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2524,"publishedVersion":63,"revision":45,"locale":29},{"sys":2523},{"type":12,"linkType":13,"id":14},{"sys":2525},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2527},{"url":508,"details":2528,"fileName":514,"contentType":515},{"size":510,"image":2529},{"width":512,"height":513},{"sys":2531,"fields":2534},{"id":2532,"createdAt":2533},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":2535,"slug":2536,"articleIntro":2535,"category":2537},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[2538],{"metadata":2539,"sys":2542,"fields":2549},{"tags":2540,"concepts":2541},[],[],{"space":2543,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2545,"publishedVersion":464,"revision":63,"contentType":2547,"locale":29},{"sys":2544},{"type":12,"linkType":13,"id":14},{"sys":2546},{"id":21,"type":12,"linkType":22},{"sys":2548},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2550,"metaTitle":474,"metaDescription":475,"mainTitle":2551,"subtitle":493,"heroImage":2566,"ctaButton":516,"ctaLink":517},[473],{"data":2552,"content":2553,"nodeType":448},{},[2554,2560],{"data":2555,"content":2556,"nodeType":486},{},[2557],{"data":2558,"marks":2559,"value":485,"nodeType":84},{},[],{"data":2561,"content":2562,"nodeType":108},{},[2563],{"data":2564,"marks":2565,"value":187,"nodeType":84},{},[],{"metadata":2567,"sys":2570,"fields":2575},{"tags":2568,"concepts":2569},[],[],{"space":2571,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2573,"publishedVersion":63,"revision":45,"locale":29},{"sys":2572},{"type":12,"linkType":13,"id":14},{"sys":2574},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2576},{"url":508,"details":2577,"fileName":514,"contentType":515},{"size":510,"image":2578},{"width":512,"height":513},{"sys":2580,"fields":2583},{"id":2581,"createdAt":2582},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":2584,"slug":2585,"articleIntro":2584,"category":2586},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[2587],{"metadata":2588,"sys":2591,"fields":2598},{"tags":2589,"concepts":2590},[],[],{"space":2592,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2594,"publishedVersion":464,"revision":63,"contentType":2596,"locale":29},{"sys":2593},{"type":12,"linkType":13,"id":14},{"sys":2595},{"id":21,"type":12,"linkType":22},{"sys":2597},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2599,"metaTitle":474,"metaDescription":475,"mainTitle":2600,"subtitle":493,"heroImage":2615,"ctaButton":516,"ctaLink":517},[473],{"data":2601,"content":2602,"nodeType":448},{},[2603,2609],{"data":2604,"content":2605,"nodeType":486},{},[2606],{"data":2607,"marks":2608,"value":485,"nodeType":84},{},[],{"data":2610,"content":2611,"nodeType":108},{},[2612],{"data":2613,"marks":2614,"value":187,"nodeType":84},{},[],{"metadata":2616,"sys":2619,"fields":2624},{"tags":2617,"concepts":2618},[],[],{"space":2620,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2622,"publishedVersion":63,"revision":45,"locale":29},{"sys":2621},{"type":12,"linkType":13,"id":14},{"sys":2623},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2625},{"url":508,"details":2626,"fileName":514,"contentType":515},{"size":510,"image":2627},{"width":512,"height":513},{"sys":2629,"fields":2632},{"id":2630,"createdAt":2631},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":2633,"slug":2634,"articleIntro":2633,"category":2635},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[2636],{"metadata":2637,"sys":2640,"fields":2647},{"tags":2638,"concepts":2639},[],[],{"space":2641,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2643,"publishedVersion":464,"revision":63,"contentType":2645,"locale":29},{"sys":2642},{"type":12,"linkType":13,"id":14},{"sys":2644},{"id":21,"type":12,"linkType":22},{"sys":2646},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2648,"metaTitle":474,"metaDescription":475,"mainTitle":2649,"subtitle":493,"heroImage":2664,"ctaButton":516,"ctaLink":517},[473],{"data":2650,"content":2651,"nodeType":448},{},[2652,2658],{"data":2653,"content":2654,"nodeType":486},{},[2655],{"data":2656,"marks":2657,"value":485,"nodeType":84},{},[],{"data":2659,"content":2660,"nodeType":108},{},[2661],{"data":2662,"marks":2663,"value":187,"nodeType":84},{},[],{"metadata":2665,"sys":2668,"fields":2673},{"tags":2666,"concepts":2667},[],[],{"space":2669,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2671,"publishedVersion":63,"revision":45,"locale":29},{"sys":2670},{"type":12,"linkType":13,"id":14},{"sys":2672},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2674},{"url":508,"details":2675,"fileName":514,"contentType":515},{"size":510,"image":2676},{"width":512,"height":513},{"sys":2678,"fields":2681},{"id":2679,"createdAt":2680},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":2682,"slug":2683,"articleIntro":2682,"category":2684},"2611 - Actions","compte-2611-actions",[2685],{"metadata":2686,"sys":2689,"fields":2696},{"tags":2687,"concepts":2688},[],[],{"space":2690,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2692,"publishedVersion":464,"revision":63,"contentType":2694,"locale":29},{"sys":2691},{"type":12,"linkType":13,"id":14},{"sys":2693},{"id":21,"type":12,"linkType":22},{"sys":2695},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2697,"metaTitle":474,"metaDescription":475,"mainTitle":2698,"subtitle":493,"heroImage":2713,"ctaButton":516,"ctaLink":517},[473],{"data":2699,"content":2700,"nodeType":448},{},[2701,2707],{"data":2702,"content":2703,"nodeType":486},{},[2704],{"data":2705,"marks":2706,"value":485,"nodeType":84},{},[],{"data":2708,"content":2709,"nodeType":108},{},[2710],{"data":2711,"marks":2712,"value":187,"nodeType":84},{},[],{"metadata":2714,"sys":2717,"fields":2722},{"tags":2715,"concepts":2716},[],[],{"space":2718,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2720,"publishedVersion":63,"revision":45,"locale":29},{"sys":2719},{"type":12,"linkType":13,"id":14},{"sys":2721},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2723},{"url":508,"details":2724,"fileName":514,"contentType":515},{"size":510,"image":2725},{"width":512,"height":513},{"sys":2727,"fields":2730},{"id":2728,"createdAt":2729},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":2731,"slug":2732,"articleIntro":2731,"category":2733},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[2734],{"metadata":2735,"sys":2738,"fields":2745},{"tags":2736,"concepts":2737},[],[],{"space":2739,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2741,"publishedVersion":464,"revision":63,"contentType":2743,"locale":29},{"sys":2740},{"type":12,"linkType":13,"id":14},{"sys":2742},{"id":21,"type":12,"linkType":22},{"sys":2744},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2746,"metaTitle":474,"metaDescription":475,"mainTitle":2747,"subtitle":493,"heroImage":2762,"ctaButton":516,"ctaLink":517},[473],{"data":2748,"content":2749,"nodeType":448},{},[2750,2756],{"data":2751,"content":2752,"nodeType":486},{},[2753],{"data":2754,"marks":2755,"value":485,"nodeType":84},{},[],{"data":2757,"content":2758,"nodeType":108},{},[2759],{"data":2760,"marks":2761,"value":187,"nodeType":84},{},[],{"metadata":2763,"sys":2766,"fields":2771},{"tags":2764,"concepts":2765},[],[],{"space":2767,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2769,"publishedVersion":63,"revision":45,"locale":29},{"sys":2768},{"type":12,"linkType":13,"id":14},{"sys":2770},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2772},{"url":508,"details":2773,"fileName":514,"contentType":515},{"size":510,"image":2774},{"width":512,"height":513},{"sys":2776,"fields":2779},{"id":2777,"createdAt":2778},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":2780,"slug":2781,"articleIntro":2782,"category":2783},"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",[2784],{"metadata":2785,"sys":2788,"fields":2795},{"tags":2786,"concepts":2787},[],[],{"space":2789,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2791,"publishedVersion":464,"revision":63,"contentType":2793,"locale":29},{"sys":2790},{"type":12,"linkType":13,"id":14},{"sys":2792},{"id":21,"type":12,"linkType":22},{"sys":2794},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2796,"metaTitle":474,"metaDescription":475,"mainTitle":2797,"subtitle":493,"heroImage":2812,"ctaButton":516,"ctaLink":517},[473],{"data":2798,"content":2799,"nodeType":448},{},[2800,2806],{"data":2801,"content":2802,"nodeType":486},{},[2803],{"data":2804,"marks":2805,"value":485,"nodeType":84},{},[],{"data":2807,"content":2808,"nodeType":108},{},[2809],{"data":2810,"marks":2811,"value":187,"nodeType":84},{},[],{"metadata":2813,"sys":2816,"fields":2821},{"tags":2814,"concepts":2815},[],[],{"space":2817,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2819,"publishedVersion":63,"revision":45,"locale":29},{"sys":2818},{"type":12,"linkType":13,"id":14},{"sys":2820},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2822},{"url":508,"details":2823,"fileName":514,"contentType":515},{"size":510,"image":2824},{"width":512,"height":513},{"sys":2826,"fields":2829},{"id":2827,"createdAt":2828},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":2830,"slug":2831,"articleIntro":2832,"category":2833},"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.",[2834],{"metadata":2835,"sys":2838,"fields":2845},{"tags":2836,"concepts":2837},[],[],{"space":2839,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2841,"publishedVersion":464,"revision":63,"contentType":2843,"locale":29},{"sys":2840},{"type":12,"linkType":13,"id":14},{"sys":2842},{"id":21,"type":12,"linkType":22},{"sys":2844},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2846,"metaTitle":474,"metaDescription":475,"mainTitle":2847,"subtitle":493,"heroImage":2862,"ctaButton":516,"ctaLink":517},[473],{"data":2848,"content":2849,"nodeType":448},{},[2850,2856],{"data":2851,"content":2852,"nodeType":486},{},[2853],{"data":2854,"marks":2855,"value":485,"nodeType":84},{},[],{"data":2857,"content":2858,"nodeType":108},{},[2859],{"data":2860,"marks":2861,"value":187,"nodeType":84},{},[],{"metadata":2863,"sys":2866,"fields":2871},{"tags":2864,"concepts":2865},[],[],{"space":2867,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2869,"publishedVersion":63,"revision":45,"locale":29},{"sys":2868},{"type":12,"linkType":13,"id":14},{"sys":2870},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2872},{"url":508,"details":2873,"fileName":514,"contentType":515},{"size":510,"image":2874},{"width":512,"height":513},{"sys":2876,"fields":2879},{"id":2877,"createdAt":2878},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":2880,"slug":2881,"articleIntro":-1,"category":2882},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[2883],{"metadata":2884,"sys":2887,"fields":2894},{"tags":2885,"concepts":2886},[],[],{"space":2888,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2890,"publishedVersion":464,"revision":63,"contentType":2892,"locale":29},{"sys":2889},{"type":12,"linkType":13,"id":14},{"sys":2891},{"id":21,"type":12,"linkType":22},{"sys":2893},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2895,"metaTitle":474,"metaDescription":475,"mainTitle":2896,"subtitle":493,"heroImage":2911,"ctaButton":516,"ctaLink":517},[473],{"data":2897,"content":2898,"nodeType":448},{},[2899,2905],{"data":2900,"content":2901,"nodeType":486},{},[2902],{"data":2903,"marks":2904,"value":485,"nodeType":84},{},[],{"data":2906,"content":2907,"nodeType":108},{},[2908],{"data":2909,"marks":2910,"value":187,"nodeType":84},{},[],{"metadata":2912,"sys":2915,"fields":2920},{"tags":2913,"concepts":2914},[],[],{"space":2916,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2918,"publishedVersion":63,"revision":45,"locale":29},{"sys":2917},{"type":12,"linkType":13,"id":14},{"sys":2919},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2921},{"url":508,"details":2922,"fileName":514,"contentType":515},{"size":510,"image":2923},{"width":512,"height":513},{"sys":2925,"fields":2928},{"id":2926,"createdAt":2927},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":2929,"slug":2930,"articleIntro":2929,"category":2931},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[2932],{"metadata":2933,"sys":2936,"fields":2943},{"tags":2934,"concepts":2935},[],[],{"space":2937,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2939,"publishedVersion":464,"revision":63,"contentType":2941,"locale":29},{"sys":2938},{"type":12,"linkType":13,"id":14},{"sys":2940},{"id":21,"type":12,"linkType":22},{"sys":2942},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2944,"metaTitle":474,"metaDescription":475,"mainTitle":2945,"subtitle":493,"heroImage":2960,"ctaButton":516,"ctaLink":517},[473],{"data":2946,"content":2947,"nodeType":448},{},[2948,2954],{"data":2949,"content":2950,"nodeType":486},{},[2951],{"data":2952,"marks":2953,"value":485,"nodeType":84},{},[],{"data":2955,"content":2956,"nodeType":108},{},[2957],{"data":2958,"marks":2959,"value":187,"nodeType":84},{},[],{"metadata":2961,"sys":2964,"fields":2969},{"tags":2962,"concepts":2963},[],[],{"space":2965,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":2967,"publishedVersion":63,"revision":45,"locale":29},{"sys":2966},{"type":12,"linkType":13,"id":14},{"sys":2968},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":2970},{"url":508,"details":2971,"fileName":514,"contentType":515},{"size":510,"image":2972},{"width":512,"height":513},{"sys":2974,"fields":2977},{"id":2975,"createdAt":2976},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":2978,"slug":2979,"articleIntro":2980,"category":2981},"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.",[2982],{"metadata":2983,"sys":2986,"fields":2993},{"tags":2984,"concepts":2985},[],[],{"space":2987,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":2989,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":2994,"metaTitle":474,"metaDescription":475,"mainTitle":2995,"subtitle":493,"heroImage":3010,"ctaButton":516,"ctaLink":517},[473],{"data":2996,"content":2997,"nodeType":448},{},[2998,3004],{"data":2999,"content":3000,"nodeType":486},{},[3001],{"data":3002,"marks":3003,"value":485,"nodeType":84},{},[],{"data":3005,"content":3006,"nodeType":108},{},[3007],{"data":3008,"marks":3009,"value":187,"nodeType":84},{},[],{"metadata":3011,"sys":3014,"fields":3019},{"tags":3012,"concepts":3013},[],[],{"space":3015,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3020},{"url":508,"details":3021,"fileName":514,"contentType":515},{"size":510,"image":3022},{"width":512,"height":513},{"sys":3024,"fields":3027},{"id":3025,"createdAt":3026},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":3028,"slug":3029,"articleIntro":3028,"category":3030},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[3031],{"metadata":3032,"sys":3035,"fields":3042},{"tags":3033,"concepts":3034},[],[],{"space":3036,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3038,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3043,"metaTitle":474,"metaDescription":475,"mainTitle":3044,"subtitle":493,"heroImage":3059,"ctaButton":516,"ctaLink":517},[473],{"data":3045,"content":3046,"nodeType":448},{},[3047,3053],{"data":3048,"content":3049,"nodeType":486},{},[3050],{"data":3051,"marks":3052,"value":485,"nodeType":84},{},[],{"data":3054,"content":3055,"nodeType":108},{},[3056],{"data":3057,"marks":3058,"value":187,"nodeType":84},{},[],{"metadata":3060,"sys":3063,"fields":3068},{"tags":3061,"concepts":3062},[],[],{"space":3064,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3069},{"url":508,"details":3070,"fileName":514,"contentType":515},{"size":510,"image":3071},{"width":512,"height":513},{"sys":3073,"fields":3076},{"id":3074,"createdAt":3075},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3077,"slug":3078,"articleIntro":-1,"category":3079},"Compte 705 - Études","compte-705-etudes",[3080],{"metadata":3081,"sys":3084,"fields":3091},{"tags":3082,"concepts":3083},[],[],{"space":3085,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3087,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3092,"metaTitle":474,"metaDescription":475,"mainTitle":3093,"subtitle":493,"heroImage":3108,"ctaButton":516,"ctaLink":517},[473],{"data":3094,"content":3095,"nodeType":448},{},[3096,3102],{"data":3097,"content":3098,"nodeType":486},{},[3099],{"data":3100,"marks":3101,"value":485,"nodeType":84},{},[],{"data":3103,"content":3104,"nodeType":108},{},[3105],{"data":3106,"marks":3107,"value":187,"nodeType":84},{},[],{"metadata":3109,"sys":3112,"fields":3117},{"tags":3110,"concepts":3111},[],[],{"space":3113,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3118},{"url":508,"details":3119,"fileName":514,"contentType":515},{"size":510,"image":3120},{"width":512,"height":513},{"sys":3122,"fields":3125},{"id":3123,"createdAt":3124},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":3126,"slug":3127,"articleIntro":3126,"category":3128},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[3129],{"metadata":3130,"sys":3133,"fields":3140},{"tags":3131,"concepts":3132},[],[],{"space":3134,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3136,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3141,"metaTitle":474,"metaDescription":475,"mainTitle":3142,"subtitle":493,"heroImage":3157,"ctaButton":516,"ctaLink":517},[473],{"data":3143,"content":3144,"nodeType":448},{},[3145,3151],{"data":3146,"content":3147,"nodeType":486},{},[3148],{"data":3149,"marks":3150,"value":485,"nodeType":84},{},[],{"data":3152,"content":3153,"nodeType":108},{},[3154],{"data":3155,"marks":3156,"value":187,"nodeType":84},{},[],{"metadata":3158,"sys":3161,"fields":3166},{"tags":3159,"concepts":3160},[],[],{"space":3162,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3167},{"url":508,"details":3168,"fileName":514,"contentType":515},{"size":510,"image":3169},{"width":512,"height":513},{"sys":3171,"fields":3174},{"id":3172,"createdAt":3173},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":3175,"slug":3176,"articleIntro":-1,"category":3177},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[3178],{"metadata":3179,"sys":3182,"fields":3189},{"tags":3180,"concepts":3181},[],[],{"space":3183,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3185,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3190,"metaTitle":474,"metaDescription":475,"mainTitle":3191,"subtitle":493,"heroImage":3206,"ctaButton":516,"ctaLink":517},[473],{"data":3192,"content":3193,"nodeType":448},{},[3194,3200],{"data":3195,"content":3196,"nodeType":486},{},[3197],{"data":3198,"marks":3199,"value":485,"nodeType":84},{},[],{"data":3201,"content":3202,"nodeType":108},{},[3203],{"data":3204,"marks":3205,"value":187,"nodeType":84},{},[],{"metadata":3207,"sys":3210,"fields":3215},{"tags":3208,"concepts":3209},[],[],{"space":3211,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3216},{"url":508,"details":3217,"fileName":514,"contentType":515},{"size":510,"image":3218},{"width":512,"height":513},{"sys":3220,"fields":3223},{"id":3221,"createdAt":3222},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3224,"slug":3225,"articleIntro":3224,"category":3226},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3227],{"metadata":3228,"sys":3231,"fields":3238},{"tags":3229,"concepts":3230},[],[],{"space":3232,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3234,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3239,"metaTitle":474,"metaDescription":475,"mainTitle":3240,"subtitle":493,"heroImage":3255,"ctaButton":516,"ctaLink":517},[473],{"data":3241,"content":3242,"nodeType":448},{},[3243,3249],{"data":3244,"content":3245,"nodeType":486},{},[3246],{"data":3247,"marks":3248,"value":485,"nodeType":84},{},[],{"data":3250,"content":3251,"nodeType":108},{},[3252],{"data":3253,"marks":3254,"value":187,"nodeType":84},{},[],{"metadata":3256,"sys":3259,"fields":3264},{"tags":3257,"concepts":3258},[],[],{"space":3260,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3265},{"url":508,"details":3266,"fileName":514,"contentType":515},{"size":510,"image":3267},{"width":512,"height":513},{"sys":3269,"fields":3272},{"id":3270,"createdAt":3271},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":3273,"slug":3274,"articleIntro":3273,"category":3275},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[3276],{"metadata":3277,"sys":3280,"fields":3287},{"tags":3278,"concepts":3279},[],[],{"space":3281,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3283,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3288,"metaTitle":474,"metaDescription":475,"mainTitle":3289,"subtitle":493,"heroImage":3304,"ctaButton":516,"ctaLink":517},[473],{"data":3290,"content":3291,"nodeType":448},{},[3292,3298],{"data":3293,"content":3294,"nodeType":486},{},[3295],{"data":3296,"marks":3297,"value":485,"nodeType":84},{},[],{"data":3299,"content":3300,"nodeType":108},{},[3301],{"data":3302,"marks":3303,"value":187,"nodeType":84},{},[],{"metadata":3305,"sys":3308,"fields":3313},{"tags":3306,"concepts":3307},[],[],{"space":3309,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3314},{"url":508,"details":3315,"fileName":514,"contentType":515},{"size":510,"image":3316},{"width":512,"height":513},{"sys":3318,"fields":3321},{"id":3319,"createdAt":3320},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":3322,"slug":3323,"articleIntro":-1,"category":3324},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[3325],{"metadata":3326,"sys":3329,"fields":3336},{"tags":3327,"concepts":3328},[],[],{"space":3330,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3332,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3337,"metaTitle":474,"metaDescription":475,"mainTitle":3338,"subtitle":493,"heroImage":3353,"ctaButton":516,"ctaLink":517},[473],{"data":3339,"content":3340,"nodeType":448},{},[3341,3347],{"data":3342,"content":3343,"nodeType":486},{},[3344],{"data":3345,"marks":3346,"value":485,"nodeType":84},{},[],{"data":3348,"content":3349,"nodeType":108},{},[3350],{"data":3351,"marks":3352,"value":187,"nodeType":84},{},[],{"metadata":3354,"sys":3357,"fields":3362},{"tags":3355,"concepts":3356},[],[],{"space":3358,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3363},{"url":508,"details":3364,"fileName":514,"contentType":515},{"size":510,"image":3365},{"width":512,"height":513},{"sys":3367,"fields":3370},{"id":3368,"createdAt":3369},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":3371,"slug":3372,"articleIntro":3371,"category":3373},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[3374],{"metadata":3375,"sys":3378,"fields":3385},{"tags":3376,"concepts":3377},[],[],{"space":3379,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3381,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3386,"metaTitle":474,"metaDescription":475,"mainTitle":3387,"subtitle":493,"heroImage":3402,"ctaButton":516,"ctaLink":517},[473],{"data":3388,"content":3389,"nodeType":448},{},[3390,3396],{"data":3391,"content":3392,"nodeType":486},{},[3393],{"data":3394,"marks":3395,"value":485,"nodeType":84},{},[],{"data":3397,"content":3398,"nodeType":108},{},[3399],{"data":3400,"marks":3401,"value":187,"nodeType":84},{},[],{"metadata":3403,"sys":3406,"fields":3411},{"tags":3404,"concepts":3405},[],[],{"space":3407,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3412},{"url":508,"details":3413,"fileName":514,"contentType":515},{"size":510,"image":3414},{"width":512,"height":513},{"sys":3416,"fields":3419},{"id":3417,"createdAt":3418},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":3420,"slug":3421,"articleIntro":-1,"category":3422},"Compte 411 - Clients","compte-411-clients",[3423],{"metadata":3424,"sys":3427,"fields":3434},{"tags":3425,"concepts":3426},[],[],{"space":3428,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3430,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3435,"metaTitle":474,"metaDescription":475,"mainTitle":3436,"subtitle":493,"heroImage":3451,"ctaButton":516,"ctaLink":517},[473],{"data":3437,"content":3438,"nodeType":448},{},[3439,3445],{"data":3440,"content":3441,"nodeType":486},{},[3442],{"data":3443,"marks":3444,"value":485,"nodeType":84},{},[],{"data":3446,"content":3447,"nodeType":108},{},[3448],{"data":3449,"marks":3450,"value":187,"nodeType":84},{},[],{"metadata":3452,"sys":3455,"fields":3460},{"tags":3453,"concepts":3454},[],[],{"space":3456,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3461},{"url":508,"details":3462,"fileName":514,"contentType":515},{"size":510,"image":3463},{"width":512,"height":513},{"sys":3465,"fields":3468},{"id":3466,"createdAt":3467},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":3469,"slug":3470,"articleIntro":3469,"category":3471},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[3472],{"metadata":3473,"sys":3476,"fields":3483},{"tags":3474,"concepts":3475},[],[],{"space":3477,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3479,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3484,"metaTitle":474,"metaDescription":475,"mainTitle":3485,"subtitle":493,"heroImage":3500,"ctaButton":516,"ctaLink":517},[473],{"data":3486,"content":3487,"nodeType":448},{},[3488,3494],{"data":3489,"content":3490,"nodeType":486},{},[3491],{"data":3492,"marks":3493,"value":485,"nodeType":84},{},[],{"data":3495,"content":3496,"nodeType":108},{},[3497],{"data":3498,"marks":3499,"value":187,"nodeType":84},{},[],{"metadata":3501,"sys":3504,"fields":3509},{"tags":3502,"concepts":3503},[],[],{"space":3505,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3510},{"url":508,"details":3511,"fileName":514,"contentType":515},{"size":510,"image":3512},{"width":512,"height":513},{"sys":3514,"fields":3517},{"id":3515,"createdAt":3516},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":3518,"slug":3519,"articleIntro":3518,"category":3520},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[3521],{"metadata":3522,"sys":3525,"fields":3532},{"tags":3523,"concepts":3524},[],[],{"space":3526,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3528,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3533,"metaTitle":474,"metaDescription":475,"mainTitle":3534,"subtitle":493,"heroImage":3549,"ctaButton":516,"ctaLink":517},[473],{"data":3535,"content":3536,"nodeType":448},{},[3537,3543],{"data":3538,"content":3539,"nodeType":486},{},[3540],{"data":3541,"marks":3542,"value":485,"nodeType":84},{},[],{"data":3544,"content":3545,"nodeType":108},{},[3546],{"data":3547,"marks":3548,"value":187,"nodeType":84},{},[],{"metadata":3550,"sys":3553,"fields":3558},{"tags":3551,"concepts":3552},[],[],{"space":3554,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3559},{"url":508,"details":3560,"fileName":514,"contentType":515},{"size":510,"image":3561},{"width":512,"height":513},{"sys":3563,"fields":3566},{"id":3564,"createdAt":3565},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":3567,"slug":3568,"articleIntro":-1,"category":3569},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[3570],{"metadata":3571,"sys":3574,"fields":3581},{"tags":3572,"concepts":3573},[],[],{"space":3575,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3577,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3582,"metaTitle":474,"metaDescription":475,"mainTitle":3583,"subtitle":493,"heroImage":3598,"ctaButton":516,"ctaLink":517},[473],{"data":3584,"content":3585,"nodeType":448},{},[3586,3592],{"data":3587,"content":3588,"nodeType":486},{},[3589],{"data":3590,"marks":3591,"value":485,"nodeType":84},{},[],{"data":3593,"content":3594,"nodeType":108},{},[3595],{"data":3596,"marks":3597,"value":187,"nodeType":84},{},[],{"metadata":3599,"sys":3602,"fields":3607},{"tags":3600,"concepts":3601},[],[],{"space":3603,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3608},{"url":508,"details":3609,"fileName":514,"contentType":515},{"size":510,"image":3610},{"width":512,"height":513},{"sys":3612,"fields":3615},{"id":3613,"createdAt":3614},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":3616,"slug":3617,"articleIntro":3616,"category":3618},"Compte 53 - Caisse","compte-53-caisse",[3619],{"metadata":3620,"sys":3623,"fields":3630},{"tags":3621,"concepts":3622},[],[],{"space":3624,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3626,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3631,"metaTitle":474,"metaDescription":475,"mainTitle":3632,"subtitle":493,"heroImage":3647,"ctaButton":516,"ctaLink":517},[473],{"data":3633,"content":3634,"nodeType":448},{},[3635,3641],{"data":3636,"content":3637,"nodeType":486},{},[3638],{"data":3639,"marks":3640,"value":485,"nodeType":84},{},[],{"data":3642,"content":3643,"nodeType":108},{},[3644],{"data":3645,"marks":3646,"value":187,"nodeType":84},{},[],{"metadata":3648,"sys":3651,"fields":3656},{"tags":3649,"concepts":3650},[],[],{"space":3652,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3657},{"url":508,"details":3658,"fileName":514,"contentType":515},{"size":510,"image":3659},{"width":512,"height":513},{"sys":3661,"fields":3664},{"id":3662,"createdAt":3663},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":3665,"slug":3666,"articleIntro":3665,"category":3667},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[3668],{"metadata":3669,"sys":3672,"fields":3679},{"tags":3670,"concepts":3671},[],[],{"space":3673,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3675,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3680,"metaTitle":474,"metaDescription":475,"mainTitle":3681,"subtitle":493,"heroImage":3696,"ctaButton":516,"ctaLink":517},[473],{"data":3682,"content":3683,"nodeType":448},{},[3684,3690],{"data":3685,"content":3686,"nodeType":486},{},[3687],{"data":3688,"marks":3689,"value":485,"nodeType":84},{},[],{"data":3691,"content":3692,"nodeType":108},{},[3693],{"data":3694,"marks":3695,"value":187,"nodeType":84},{},[],{"metadata":3697,"sys":3700,"fields":3705},{"tags":3698,"concepts":3699},[],[],{"space":3701,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3706},{"url":508,"details":3707,"fileName":514,"contentType":515},{"size":510,"image":3708},{"width":512,"height":513},{"sys":3710,"fields":3713},{"id":3711,"createdAt":3712},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":3714,"slug":3715,"articleIntro":3714,"category":3716},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[3717],{"metadata":3718,"sys":3721,"fields":3728},{"tags":3719,"concepts":3720},[],[],{"space":3722,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3724,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3729,"metaTitle":474,"metaDescription":475,"mainTitle":3730,"subtitle":493,"heroImage":3745,"ctaButton":516,"ctaLink":517},[473],{"data":3731,"content":3732,"nodeType":448},{},[3733,3739],{"data":3734,"content":3735,"nodeType":486},{},[3736],{"data":3737,"marks":3738,"value":485,"nodeType":84},{},[],{"data":3740,"content":3741,"nodeType":108},{},[3742],{"data":3743,"marks":3744,"value":187,"nodeType":84},{},[],{"metadata":3746,"sys":3749,"fields":3754},{"tags":3747,"concepts":3748},[],[],{"space":3750,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3755},{"url":508,"details":3756,"fileName":514,"contentType":515},{"size":510,"image":3757},{"width":512,"height":513},{"sys":3759,"fields":3762},{"id":3760,"createdAt":3761},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":3763,"slug":3764,"articleIntro":3763,"category":3765},"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",[3766],{"metadata":3767,"sys":3770,"fields":3777},{"tags":3768,"concepts":3769},[],[],{"space":3771,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3773,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3778,"metaTitle":474,"metaDescription":475,"mainTitle":3779,"subtitle":493,"heroImage":3794,"ctaButton":516,"ctaLink":517},[473],{"data":3780,"content":3781,"nodeType":448},{},[3782,3788],{"data":3783,"content":3784,"nodeType":486},{},[3785],{"data":3786,"marks":3787,"value":485,"nodeType":84},{},[],{"data":3789,"content":3790,"nodeType":108},{},[3791],{"data":3792,"marks":3793,"value":187,"nodeType":84},{},[],{"metadata":3795,"sys":3798,"fields":3803},{"tags":3796,"concepts":3797},[],[],{"space":3799,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3804},{"url":508,"details":3805,"fileName":514,"contentType":515},{"size":510,"image":3806},{"width":512,"height":513},{"sys":3808,"fields":3811},{"id":3809,"createdAt":3810},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":3812,"slug":3813,"articleIntro":-1,"category":3814},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[3815],{"metadata":3816,"sys":3819,"fields":3826},{"tags":3817,"concepts":3818},[],[],{"space":3820,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3822,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3827,"metaTitle":474,"metaDescription":475,"mainTitle":3828,"subtitle":493,"heroImage":3843,"ctaButton":516,"ctaLink":517},[473],{"data":3829,"content":3830,"nodeType":448},{},[3831,3837],{"data":3832,"content":3833,"nodeType":486},{},[3834],{"data":3835,"marks":3836,"value":485,"nodeType":84},{},[],{"data":3838,"content":3839,"nodeType":108},{},[3840],{"data":3841,"marks":3842,"value":187,"nodeType":84},{},[],{"metadata":3844,"sys":3847,"fields":3852},{"tags":3845,"concepts":3846},[],[],{"space":3848,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3853},{"url":508,"details":3854,"fileName":514,"contentType":515},{"size":510,"image":3855},{"width":512,"height":513},{"sys":3857,"fields":3860},{"id":3858,"createdAt":3859},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":3861,"slug":3862,"articleIntro":3861,"category":3863},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[3864],{"metadata":3865,"sys":3868,"fields":3875},{"tags":3866,"concepts":3867},[],[],{"space":3869,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3871,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3876,"metaTitle":474,"metaDescription":475,"mainTitle":3877,"subtitle":493,"heroImage":3892,"ctaButton":516,"ctaLink":517},[473],{"data":3878,"content":3879,"nodeType":448},{},[3880,3886],{"data":3881,"content":3882,"nodeType":486},{},[3883],{"data":3884,"marks":3885,"value":485,"nodeType":84},{},[],{"data":3887,"content":3888,"nodeType":108},{},[3889],{"data":3890,"marks":3891,"value":187,"nodeType":84},{},[],{"metadata":3893,"sys":3896,"fields":3901},{"tags":3894,"concepts":3895},[],[],{"space":3897,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":3902},{"url":508,"details":3903,"fileName":514,"contentType":515},{"size":510,"image":3904},{"width":512,"height":513},{"sys":3906,"fields":3909},{"id":3907,"createdAt":3908},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":3910,"slug":3911,"articleIntro":3912,"category":3913},"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",[3914],{"metadata":3915,"sys":3918,"fields":3925},{"tags":3916,"concepts":3917},[],[],{"space":3919,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3921,"publishedVersion":464,"revision":63,"contentType":3923,"locale":29},{"sys":3920},{"type":12,"linkType":13,"id":14},{"sys":3922},{"id":21,"type":12,"linkType":22},{"sys":3924},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3926,"metaTitle":474,"metaDescription":475,"mainTitle":3927,"subtitle":493,"heroImage":3942,"ctaButton":516,"ctaLink":517},[473],{"data":3928,"content":3929,"nodeType":448},{},[3930,3936],{"data":3931,"content":3932,"nodeType":486},{},[3933],{"data":3934,"marks":3935,"value":485,"nodeType":84},{},[],{"data":3937,"content":3938,"nodeType":108},{},[3939],{"data":3940,"marks":3941,"value":187,"nodeType":84},{},[],{"metadata":3943,"sys":3946,"fields":3951},{"tags":3944,"concepts":3945},[],[],{"space":3947,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":3949,"publishedVersion":63,"revision":45,"locale":29},{"sys":3948},{"type":12,"linkType":13,"id":14},{"sys":3950},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":3952},{"url":508,"details":3953,"fileName":514,"contentType":515},{"size":510,"image":3954},{"width":512,"height":513},{"sys":3956,"fields":3959},{"id":3957,"createdAt":3958},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":3960,"slug":3961,"articleIntro":3960,"category":3962},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[3963],{"metadata":3964,"sys":3967,"fields":3974},{"tags":3965,"concepts":3966},[],[],{"space":3968,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":3970,"publishedVersion":464,"revision":63,"contentType":3972,"locale":29},{"sys":3969},{"type":12,"linkType":13,"id":14},{"sys":3971},{"id":21,"type":12,"linkType":22},{"sys":3973},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":3975,"metaTitle":474,"metaDescription":475,"mainTitle":3976,"subtitle":493,"heroImage":3991,"ctaButton":516,"ctaLink":517},[473],{"data":3977,"content":3978,"nodeType":448},{},[3979,3985],{"data":3980,"content":3981,"nodeType":486},{},[3982],{"data":3983,"marks":3984,"value":485,"nodeType":84},{},[],{"data":3986,"content":3987,"nodeType":108},{},[3988],{"data":3989,"marks":3990,"value":187,"nodeType":84},{},[],{"metadata":3992,"sys":3995,"fields":4000},{"tags":3993,"concepts":3994},[],[],{"space":3996,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":3998,"publishedVersion":63,"revision":45,"locale":29},{"sys":3997},{"type":12,"linkType":13,"id":14},{"sys":3999},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4001},{"url":508,"details":4002,"fileName":514,"contentType":515},{"size":510,"image":4003},{"width":512,"height":513},{"sys":4005,"fields":4008},{"id":4006,"createdAt":4007},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":4009,"slug":4010,"articleIntro":4009,"category":4011},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[4012],{"metadata":4013,"sys":4016,"fields":4023},{"tags":4014,"concepts":4015},[],[],{"space":4017,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4019,"publishedVersion":464,"revision":63,"contentType":4021,"locale":29},{"sys":4018},{"type":12,"linkType":13,"id":14},{"sys":4020},{"id":21,"type":12,"linkType":22},{"sys":4022},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4024,"metaTitle":474,"metaDescription":475,"mainTitle":4025,"subtitle":493,"heroImage":4040,"ctaButton":516,"ctaLink":517},[473],{"data":4026,"content":4027,"nodeType":448},{},[4028,4034],{"data":4029,"content":4030,"nodeType":486},{},[4031],{"data":4032,"marks":4033,"value":485,"nodeType":84},{},[],{"data":4035,"content":4036,"nodeType":108},{},[4037],{"data":4038,"marks":4039,"value":187,"nodeType":84},{},[],{"metadata":4041,"sys":4044,"fields":4049},{"tags":4042,"concepts":4043},[],[],{"space":4045,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4047,"publishedVersion":63,"revision":45,"locale":29},{"sys":4046},{"type":12,"linkType":13,"id":14},{"sys":4048},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4050},{"url":508,"details":4051,"fileName":514,"contentType":515},{"size":510,"image":4052},{"width":512,"height":513},{"sys":4054,"fields":4057},{"id":4055,"createdAt":4056},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":4058,"slug":4059,"articleIntro":4058,"category":4060},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[4061],{"metadata":4062,"sys":4065,"fields":4072},{"tags":4063,"concepts":4064},[],[],{"space":4066,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4068,"publishedVersion":464,"revision":63,"contentType":4070,"locale":29},{"sys":4067},{"type":12,"linkType":13,"id":14},{"sys":4069},{"id":21,"type":12,"linkType":22},{"sys":4071},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4073,"metaTitle":474,"metaDescription":475,"mainTitle":4074,"subtitle":493,"heroImage":4089,"ctaButton":516,"ctaLink":517},[473],{"data":4075,"content":4076,"nodeType":448},{},[4077,4083],{"data":4078,"content":4079,"nodeType":486},{},[4080],{"data":4081,"marks":4082,"value":485,"nodeType":84},{},[],{"data":4084,"content":4085,"nodeType":108},{},[4086],{"data":4087,"marks":4088,"value":187,"nodeType":84},{},[],{"metadata":4090,"sys":4093,"fields":4098},{"tags":4091,"concepts":4092},[],[],{"space":4094,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4096,"publishedVersion":63,"revision":45,"locale":29},{"sys":4095},{"type":12,"linkType":13,"id":14},{"sys":4097},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4099},{"url":508,"details":4100,"fileName":514,"contentType":515},{"size":510,"image":4101},{"width":512,"height":513},{"sys":4103,"fields":4106},{"id":4104,"createdAt":4105},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":4107,"slug":4108,"articleIntro":4107,"category":4109},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[4110],{"metadata":4111,"sys":4114,"fields":4121},{"tags":4112,"concepts":4113},[],[],{"space":4115,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4117,"publishedVersion":464,"revision":63,"contentType":4119,"locale":29},{"sys":4116},{"type":12,"linkType":13,"id":14},{"sys":4118},{"id":21,"type":12,"linkType":22},{"sys":4120},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4122,"metaTitle":474,"metaDescription":475,"mainTitle":4123,"subtitle":493,"heroImage":4138,"ctaButton":516,"ctaLink":517},[473],{"data":4124,"content":4125,"nodeType":448},{},[4126,4132],{"data":4127,"content":4128,"nodeType":486},{},[4129],{"data":4130,"marks":4131,"value":485,"nodeType":84},{},[],{"data":4133,"content":4134,"nodeType":108},{},[4135],{"data":4136,"marks":4137,"value":187,"nodeType":84},{},[],{"metadata":4139,"sys":4142,"fields":4147},{"tags":4140,"concepts":4141},[],[],{"space":4143,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4145,"publishedVersion":63,"revision":45,"locale":29},{"sys":4144},{"type":12,"linkType":13,"id":14},{"sys":4146},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4148},{"url":508,"details":4149,"fileName":514,"contentType":515},{"size":510,"image":4150},{"width":512,"height":513},{"sys":4152,"fields":4155},{"id":4153,"createdAt":4154},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":4156,"slug":4157,"articleIntro":4156,"category":4158},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[4159],{"metadata":4160,"sys":4163,"fields":4170},{"tags":4161,"concepts":4162},[],[],{"space":4164,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4166,"publishedVersion":464,"revision":63,"contentType":4168,"locale":29},{"sys":4165},{"type":12,"linkType":13,"id":14},{"sys":4167},{"id":21,"type":12,"linkType":22},{"sys":4169},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4171,"metaTitle":474,"metaDescription":475,"mainTitle":4172,"subtitle":493,"heroImage":4187,"ctaButton":516,"ctaLink":517},[473],{"data":4173,"content":4174,"nodeType":448},{},[4175,4181],{"data":4176,"content":4177,"nodeType":486},{},[4178],{"data":4179,"marks":4180,"value":485,"nodeType":84},{},[],{"data":4182,"content":4183,"nodeType":108},{},[4184],{"data":4185,"marks":4186,"value":187,"nodeType":84},{},[],{"metadata":4188,"sys":4191,"fields":4196},{"tags":4189,"concepts":4190},[],[],{"space":4192,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4194,"publishedVersion":63,"revision":45,"locale":29},{"sys":4193},{"type":12,"linkType":13,"id":14},{"sys":4195},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4197},{"url":508,"details":4198,"fileName":514,"contentType":515},{"size":510,"image":4199},{"width":512,"height":513},{"sys":4201,"fields":4204},{"id":4202,"createdAt":4203},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":4205,"slug":4206,"articleIntro":4205,"category":4207},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[4208],{"metadata":4209,"sys":4212,"fields":4219},{"tags":4210,"concepts":4211},[],[],{"space":4213,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4215,"publishedVersion":464,"revision":63,"contentType":4217,"locale":29},{"sys":4214},{"type":12,"linkType":13,"id":14},{"sys":4216},{"id":21,"type":12,"linkType":22},{"sys":4218},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4220,"metaTitle":474,"metaDescription":475,"mainTitle":4221,"subtitle":493,"heroImage":4236,"ctaButton":516,"ctaLink":517},[473],{"data":4222,"content":4223,"nodeType":448},{},[4224,4230],{"data":4225,"content":4226,"nodeType":486},{},[4227],{"data":4228,"marks":4229,"value":485,"nodeType":84},{},[],{"data":4231,"content":4232,"nodeType":108},{},[4233],{"data":4234,"marks":4235,"value":187,"nodeType":84},{},[],{"metadata":4237,"sys":4240,"fields":4245},{"tags":4238,"concepts":4239},[],[],{"space":4241,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4243,"publishedVersion":63,"revision":45,"locale":29},{"sys":4242},{"type":12,"linkType":13,"id":14},{"sys":4244},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4246},{"url":508,"details":4247,"fileName":514,"contentType":515},{"size":510,"image":4248},{"width":512,"height":513},{"sys":4250,"fields":4253},{"id":4251,"createdAt":4252},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":4254,"slug":4255,"articleIntro":4254,"category":4256},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[4257],{"metadata":4258,"sys":4261,"fields":4268},{"tags":4259,"concepts":4260},[],[],{"space":4262,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4264,"publishedVersion":464,"revision":63,"contentType":4266,"locale":29},{"sys":4263},{"type":12,"linkType":13,"id":14},{"sys":4265},{"id":21,"type":12,"linkType":22},{"sys":4267},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4269,"metaTitle":474,"metaDescription":475,"mainTitle":4270,"subtitle":493,"heroImage":4285,"ctaButton":516,"ctaLink":517},[473],{"data":4271,"content":4272,"nodeType":448},{},[4273,4279],{"data":4274,"content":4275,"nodeType":486},{},[4276],{"data":4277,"marks":4278,"value":485,"nodeType":84},{},[],{"data":4280,"content":4281,"nodeType":108},{},[4282],{"data":4283,"marks":4284,"value":187,"nodeType":84},{},[],{"metadata":4286,"sys":4289,"fields":4294},{"tags":4287,"concepts":4288},[],[],{"space":4290,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4292,"publishedVersion":63,"revision":45,"locale":29},{"sys":4291},{"type":12,"linkType":13,"id":14},{"sys":4293},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4295},{"url":508,"details":4296,"fileName":514,"contentType":515},{"size":510,"image":4297},{"width":512,"height":513},{"sys":4299,"fields":4302},{"id":4300,"createdAt":4301},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":4303,"slug":4304,"articleIntro":-1,"category":4305},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[4306],{"metadata":4307,"sys":4310,"fields":4317},{"tags":4308,"concepts":4309},[],[],{"space":4311,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4313,"publishedVersion":464,"revision":63,"contentType":4315,"locale":29},{"sys":4312},{"type":12,"linkType":13,"id":14},{"sys":4314},{"id":21,"type":12,"linkType":22},{"sys":4316},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4318,"metaTitle":474,"metaDescription":475,"mainTitle":4319,"subtitle":493,"heroImage":4334,"ctaButton":516,"ctaLink":517},[473],{"data":4320,"content":4321,"nodeType":448},{},[4322,4328],{"data":4323,"content":4324,"nodeType":486},{},[4325],{"data":4326,"marks":4327,"value":485,"nodeType":84},{},[],{"data":4329,"content":4330,"nodeType":108},{},[4331],{"data":4332,"marks":4333,"value":187,"nodeType":84},{},[],{"metadata":4335,"sys":4338,"fields":4343},{"tags":4336,"concepts":4337},[],[],{"space":4339,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4341,"publishedVersion":63,"revision":45,"locale":29},{"sys":4340},{"type":12,"linkType":13,"id":14},{"sys":4342},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4344},{"url":508,"details":4345,"fileName":514,"contentType":515},{"size":510,"image":4346},{"width":512,"height":513},{"sys":4348,"fields":4351},{"id":4349,"createdAt":4350},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":4352,"slug":4353,"articleIntro":4352,"category":4354},"355 - Produits finis","compte-355-produits-finis",[4355],{"metadata":4356,"sys":4359,"fields":4366},{"tags":4357,"concepts":4358},[],[],{"space":4360,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4362,"publishedVersion":464,"revision":63,"contentType":4364,"locale":29},{"sys":4361},{"type":12,"linkType":13,"id":14},{"sys":4363},{"id":21,"type":12,"linkType":22},{"sys":4365},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4367,"metaTitle":474,"metaDescription":475,"mainTitle":4368,"subtitle":493,"heroImage":4383,"ctaButton":516,"ctaLink":517},[473],{"data":4369,"content":4370,"nodeType":448},{},[4371,4377],{"data":4372,"content":4373,"nodeType":486},{},[4374],{"data":4375,"marks":4376,"value":485,"nodeType":84},{},[],{"data":4378,"content":4379,"nodeType":108},{},[4380],{"data":4381,"marks":4382,"value":187,"nodeType":84},{},[],{"metadata":4384,"sys":4387,"fields":4392},{"tags":4385,"concepts":4386},[],[],{"space":4388,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4390,"publishedVersion":63,"revision":45,"locale":29},{"sys":4389},{"type":12,"linkType":13,"id":14},{"sys":4391},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4393},{"url":508,"details":4394,"fileName":514,"contentType":515},{"size":510,"image":4395},{"width":512,"height":513},{"sys":4397,"fields":4400},{"id":4398,"createdAt":4399},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":4401,"slug":4402,"articleIntro":4401,"category":4403},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[4404],{"metadata":4405,"sys":4408,"fields":4415},{"tags":4406,"concepts":4407},[],[],{"space":4409,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4411,"publishedVersion":464,"revision":63,"contentType":4413,"locale":29},{"sys":4410},{"type":12,"linkType":13,"id":14},{"sys":4412},{"id":21,"type":12,"linkType":22},{"sys":4414},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4416,"metaTitle":474,"metaDescription":475,"mainTitle":4417,"subtitle":493,"heroImage":4432,"ctaButton":516,"ctaLink":517},[473],{"data":4418,"content":4419,"nodeType":448},{},[4420,4426],{"data":4421,"content":4422,"nodeType":486},{},[4423],{"data":4424,"marks":4425,"value":485,"nodeType":84},{},[],{"data":4427,"content":4428,"nodeType":108},{},[4429],{"data":4430,"marks":4431,"value":187,"nodeType":84},{},[],{"metadata":4433,"sys":4436,"fields":4441},{"tags":4434,"concepts":4435},[],[],{"space":4437,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4439,"publishedVersion":63,"revision":45,"locale":29},{"sys":4438},{"type":12,"linkType":13,"id":14},{"sys":4440},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4442},{"url":508,"details":4443,"fileName":514,"contentType":515},{"size":510,"image":4444},{"width":512,"height":513},{"sys":4446,"fields":4449},{"id":4447,"createdAt":4448},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":4450,"slug":4451,"articleIntro":4450,"category":4452},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[4453],{"metadata":4454,"sys":4457,"fields":4464},{"tags":4455,"concepts":4456},[],[],{"space":4458,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4460,"publishedVersion":464,"revision":63,"contentType":4462,"locale":29},{"sys":4459},{"type":12,"linkType":13,"id":14},{"sys":4461},{"id":21,"type":12,"linkType":22},{"sys":4463},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4465,"metaTitle":474,"metaDescription":475,"mainTitle":4466,"subtitle":493,"heroImage":4481,"ctaButton":516,"ctaLink":517},[473],{"data":4467,"content":4468,"nodeType":448},{},[4469,4475],{"data":4470,"content":4471,"nodeType":486},{},[4472],{"data":4473,"marks":4474,"value":485,"nodeType":84},{},[],{"data":4476,"content":4477,"nodeType":108},{},[4478],{"data":4479,"marks":4480,"value":187,"nodeType":84},{},[],{"metadata":4482,"sys":4485,"fields":4490},{"tags":4483,"concepts":4484},[],[],{"space":4486,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4488,"publishedVersion":63,"revision":45,"locale":29},{"sys":4487},{"type":12,"linkType":13,"id":14},{"sys":4489},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4491},{"url":508,"details":4492,"fileName":514,"contentType":515},{"size":510,"image":4493},{"width":512,"height":513},{"sys":4495,"fields":4498},{"id":4496,"createdAt":4497},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":4499,"slug":4500,"articleIntro":4499,"category":4501},"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",[4502],{"metadata":4503,"sys":4506,"fields":4513},{"tags":4504,"concepts":4505},[],[],{"space":4507,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4509,"publishedVersion":464,"revision":63,"contentType":4511,"locale":29},{"sys":4508},{"type":12,"linkType":13,"id":14},{"sys":4510},{"id":21,"type":12,"linkType":22},{"sys":4512},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4514,"metaTitle":474,"metaDescription":475,"mainTitle":4515,"subtitle":493,"heroImage":4530,"ctaButton":516,"ctaLink":517},[473],{"data":4516,"content":4517,"nodeType":448},{},[4518,4524],{"data":4519,"content":4520,"nodeType":486},{},[4521],{"data":4522,"marks":4523,"value":485,"nodeType":84},{},[],{"data":4525,"content":4526,"nodeType":108},{},[4527],{"data":4528,"marks":4529,"value":187,"nodeType":84},{},[],{"metadata":4531,"sys":4534,"fields":4539},{"tags":4532,"concepts":4533},[],[],{"space":4535,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4537,"publishedVersion":63,"revision":45,"locale":29},{"sys":4536},{"type":12,"linkType":13,"id":14},{"sys":4538},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4540},{"url":508,"details":4541,"fileName":514,"contentType":515},{"size":510,"image":4542},{"width":512,"height":513},{"sys":4544,"fields":4547},{"id":4545,"createdAt":4546},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":4548,"slug":4549,"articleIntro":4548,"category":4550},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[4551],{"metadata":4552,"sys":4555,"fields":4562},{"tags":4553,"concepts":4554},[],[],{"space":4556,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4558,"publishedVersion":464,"revision":63,"contentType":4560,"locale":29},{"sys":4557},{"type":12,"linkType":13,"id":14},{"sys":4559},{"id":21,"type":12,"linkType":22},{"sys":4561},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4563,"metaTitle":474,"metaDescription":475,"mainTitle":4564,"subtitle":493,"heroImage":4579,"ctaButton":516,"ctaLink":517},[473],{"data":4565,"content":4566,"nodeType":448},{},[4567,4573],{"data":4568,"content":4569,"nodeType":486},{},[4570],{"data":4571,"marks":4572,"value":485,"nodeType":84},{},[],{"data":4574,"content":4575,"nodeType":108},{},[4576],{"data":4577,"marks":4578,"value":187,"nodeType":84},{},[],{"metadata":4580,"sys":4583,"fields":4588},{"tags":4581,"concepts":4582},[],[],{"space":4584,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4586,"publishedVersion":63,"revision":45,"locale":29},{"sys":4585},{"type":12,"linkType":13,"id":14},{"sys":4587},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4589},{"url":508,"details":4590,"fileName":514,"contentType":515},{"size":510,"image":4591},{"width":512,"height":513},{"sys":4593,"fields":4596},{"id":4594,"createdAt":4595},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":4597,"slug":4598,"articleIntro":-1,"category":4599},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[4600],{"metadata":4601,"sys":4604,"fields":4611},{"tags":4602,"concepts":4603},[],[],{"space":4605,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4607,"publishedVersion":464,"revision":63,"contentType":4609,"locale":29},{"sys":4606},{"type":12,"linkType":13,"id":14},{"sys":4608},{"id":21,"type":12,"linkType":22},{"sys":4610},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4612,"metaTitle":474,"metaDescription":475,"mainTitle":4613,"subtitle":493,"heroImage":4628,"ctaButton":516,"ctaLink":517},[473],{"data":4614,"content":4615,"nodeType":448},{},[4616,4622],{"data":4617,"content":4618,"nodeType":486},{},[4619],{"data":4620,"marks":4621,"value":485,"nodeType":84},{},[],{"data":4623,"content":4624,"nodeType":108},{},[4625],{"data":4626,"marks":4627,"value":187,"nodeType":84},{},[],{"metadata":4629,"sys":4632,"fields":4637},{"tags":4630,"concepts":4631},[],[],{"space":4633,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4635,"publishedVersion":63,"revision":45,"locale":29},{"sys":4634},{"type":12,"linkType":13,"id":14},{"sys":4636},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4638},{"url":508,"details":4639,"fileName":514,"contentType":515},{"size":510,"image":4640},{"width":512,"height":513},{"sys":4642,"fields":4645},{"id":4643,"createdAt":4644},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":4646,"slug":4647,"articleIntro":4646,"category":4648},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[4649],{"metadata":4650,"sys":4653,"fields":4660},{"tags":4651,"concepts":4652},[],[],{"space":4654,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4656,"publishedVersion":464,"revision":63,"contentType":4658,"locale":29},{"sys":4655},{"type":12,"linkType":13,"id":14},{"sys":4657},{"id":21,"type":12,"linkType":22},{"sys":4659},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4661,"metaTitle":474,"metaDescription":475,"mainTitle":4662,"subtitle":493,"heroImage":4677,"ctaButton":516,"ctaLink":517},[473],{"data":4663,"content":4664,"nodeType":448},{},[4665,4671],{"data":4666,"content":4667,"nodeType":486},{},[4668],{"data":4669,"marks":4670,"value":485,"nodeType":84},{},[],{"data":4672,"content":4673,"nodeType":108},{},[4674],{"data":4675,"marks":4676,"value":187,"nodeType":84},{},[],{"metadata":4678,"sys":4681,"fields":4686},{"tags":4679,"concepts":4680},[],[],{"space":4682,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4684,"publishedVersion":63,"revision":45,"locale":29},{"sys":4683},{"type":12,"linkType":13,"id":14},{"sys":4685},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4687},{"url":508,"details":4688,"fileName":514,"contentType":515},{"size":510,"image":4689},{"width":512,"height":513},{"sys":4691,"fields":4694},{"id":4692,"createdAt":4693},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":4695,"slug":4696,"articleIntro":4695,"category":4697},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[4698],{"metadata":4699,"sys":4702,"fields":4709},{"tags":4700,"concepts":4701},[],[],{"space":4703,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4705,"publishedVersion":464,"revision":63,"contentType":4707,"locale":29},{"sys":4704},{"type":12,"linkType":13,"id":14},{"sys":4706},{"id":21,"type":12,"linkType":22},{"sys":4708},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4710,"metaTitle":474,"metaDescription":475,"mainTitle":4711,"subtitle":493,"heroImage":4726,"ctaButton":516,"ctaLink":517},[473],{"data":4712,"content":4713,"nodeType":448},{},[4714,4720],{"data":4715,"content":4716,"nodeType":486},{},[4717],{"data":4718,"marks":4719,"value":485,"nodeType":84},{},[],{"data":4721,"content":4722,"nodeType":108},{},[4723],{"data":4724,"marks":4725,"value":187,"nodeType":84},{},[],{"metadata":4727,"sys":4730,"fields":4735},{"tags":4728,"concepts":4729},[],[],{"space":4731,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":4733,"publishedVersion":63,"revision":45,"locale":29},{"sys":4732},{"type":12,"linkType":13,"id":14},{"sys":4734},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":4736},{"url":508,"details":4737,"fileName":514,"contentType":515},{"size":510,"image":4738},{"width":512,"height":513},{"sys":4740,"fields":4742},{"id":4741,"createdAt":2680},"162s9jHJG3pe8Lo9DnYq87",{"title":4743,"slug":4744,"articleIntro":4743,"category":4745},"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",[4746],{"metadata":4747,"sys":4750,"fields":4757},{"tags":4748,"concepts":4749},[],[],{"space":4751,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4753,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4758,"metaTitle":474,"metaDescription":475,"mainTitle":4759,"subtitle":493,"heroImage":4774,"ctaButton":516,"ctaLink":517},[473],{"data":4760,"content":4761,"nodeType":448},{},[4762,4768],{"data":4763,"content":4764,"nodeType":486},{},[4765],{"data":4766,"marks":4767,"value":485,"nodeType":84},{},[],{"data":4769,"content":4770,"nodeType":108},{},[4771],{"data":4772,"marks":4773,"value":187,"nodeType":84},{},[],{"metadata":4775,"sys":4778,"fields":4783},{"tags":4776,"concepts":4777},[],[],{"space":4779,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":4784},{"url":508,"details":4785,"fileName":514,"contentType":515},{"size":510,"image":4786},{"width":512,"height":513},{"sys":4788,"fields":4791},{"id":4789,"createdAt":4790},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":4792,"slug":4793,"articleIntro":4792,"category":4794},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[4795],{"metadata":4796,"sys":4799,"fields":4806},{"tags":4797,"concepts":4798},[],[],{"space":4800,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4802,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4807,"metaTitle":474,"metaDescription":475,"mainTitle":4808,"subtitle":493,"heroImage":4823,"ctaButton":516,"ctaLink":517},[473],{"data":4809,"content":4810,"nodeType":448},{},[4811,4817],{"data":4812,"content":4813,"nodeType":486},{},[4814],{"data":4815,"marks":4816,"value":485,"nodeType":84},{},[],{"data":4818,"content":4819,"nodeType":108},{},[4820],{"data":4821,"marks":4822,"value":187,"nodeType":84},{},[],{"metadata":4824,"sys":4827,"fields":4832},{"tags":4825,"concepts":4826},[],[],{"space":4828,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":4833},{"url":508,"details":4834,"fileName":514,"contentType":515},{"size":510,"image":4835},{"width":512,"height":513},{"sys":4837,"fields":4840},{"id":4838,"createdAt":4839},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":4841,"slug":4842,"articleIntro":4841,"category":4843},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[4844],{"metadata":4845,"sys":4848,"fields":4855},{"tags":4846,"concepts":4847},[],[],{"space":4849,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4851,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4856,"metaTitle":474,"metaDescription":475,"mainTitle":4857,"subtitle":493,"heroImage":4872,"ctaButton":516,"ctaLink":517},[473],{"data":4858,"content":4859,"nodeType":448},{},[4860,4866],{"data":4861,"content":4862,"nodeType":486},{},[4863],{"data":4864,"marks":4865,"value":485,"nodeType":84},{},[],{"data":4867,"content":4868,"nodeType":108},{},[4869],{"data":4870,"marks":4871,"value":187,"nodeType":84},{},[],{"metadata":4873,"sys":4876,"fields":4881},{"tags":4874,"concepts":4875},[],[],{"space":4877,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":4882},{"url":508,"details":4883,"fileName":514,"contentType":515},{"size":510,"image":4884},{"width":512,"height":513},{"sys":4886,"fields":4889},{"id":4887,"createdAt":4888},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":4890,"slug":4891,"articleIntro":-1,"category":4892},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[4893],{"metadata":4894,"sys":4897,"fields":4904},{"tags":4895,"concepts":4896},[],[],{"space":4898,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4900,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4905,"metaTitle":474,"metaDescription":475,"mainTitle":4906,"subtitle":493,"heroImage":4921,"ctaButton":516,"ctaLink":517},[473],{"data":4907,"content":4908,"nodeType":448},{},[4909,4915],{"data":4910,"content":4911,"nodeType":486},{},[4912],{"data":4913,"marks":4914,"value":485,"nodeType":84},{},[],{"data":4916,"content":4917,"nodeType":108},{},[4918],{"data":4919,"marks":4920,"value":187,"nodeType":84},{},[],{"metadata":4922,"sys":4925,"fields":4930},{"tags":4923,"concepts":4924},[],[],{"space":4926,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":4931},{"url":508,"details":4932,"fileName":514,"contentType":515},{"size":510,"image":4933},{"width":512,"height":513},{"sys":4935,"fields":4938},{"id":4936,"createdAt":4937},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":4939,"slug":4940,"articleIntro":4939,"category":4941},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[4942],{"metadata":4943,"sys":4946,"fields":4953},{"tags":4944,"concepts":4945},[],[],{"space":4947,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4949,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":4954,"metaTitle":474,"metaDescription":475,"mainTitle":4955,"subtitle":493,"heroImage":4970,"ctaButton":516,"ctaLink":517},[473],{"data":4956,"content":4957,"nodeType":448},{},[4958,4964],{"data":4959,"content":4960,"nodeType":486},{},[4961],{"data":4962,"marks":4963,"value":485,"nodeType":84},{},[],{"data":4965,"content":4966,"nodeType":108},{},[4967],{"data":4968,"marks":4969,"value":187,"nodeType":84},{},[],{"metadata":4971,"sys":4974,"fields":4979},{"tags":4972,"concepts":4973},[],[],{"space":4975,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":4980},{"url":508,"details":4981,"fileName":514,"contentType":515},{"size":510,"image":4982},{"width":512,"height":513},{"sys":4984,"fields":4987},{"id":4985,"createdAt":4986},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":4988,"slug":4989,"articleIntro":-1,"category":4990},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[4991],{"metadata":4992,"sys":4995,"fields":5002},{"tags":4993,"concepts":4994},[],[],{"space":4996,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":4998,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5003,"metaTitle":474,"metaDescription":475,"mainTitle":5004,"subtitle":493,"heroImage":5019,"ctaButton":516,"ctaLink":517},[473],{"data":5005,"content":5006,"nodeType":448},{},[5007,5013],{"data":5008,"content":5009,"nodeType":486},{},[5010],{"data":5011,"marks":5012,"value":485,"nodeType":84},{},[],{"data":5014,"content":5015,"nodeType":108},{},[5016],{"data":5017,"marks":5018,"value":187,"nodeType":84},{},[],{"metadata":5020,"sys":5023,"fields":5028},{"tags":5021,"concepts":5022},[],[],{"space":5024,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":5029},{"url":508,"details":5030,"fileName":514,"contentType":515},{"size":510,"image":5031},{"width":512,"height":513},{"sys":5033,"fields":5036},{"id":5034,"createdAt":5035},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":5037,"slug":5038,"articleIntro":-1,"category":5039},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[5040],{"metadata":5041,"sys":5044,"fields":5051},{"tags":5042,"concepts":5043},[],[],{"space":5045,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5047,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5052,"metaTitle":474,"metaDescription":475,"mainTitle":5053,"subtitle":493,"heroImage":5068,"ctaButton":516,"ctaLink":517},[473],{"data":5054,"content":5055,"nodeType":448},{},[5056,5062],{"data":5057,"content":5058,"nodeType":486},{},[5059],{"data":5060,"marks":5061,"value":485,"nodeType":84},{},[],{"data":5063,"content":5064,"nodeType":108},{},[5065],{"data":5066,"marks":5067,"value":187,"nodeType":84},{},[],{"metadata":5069,"sys":5072,"fields":5077},{"tags":5070,"concepts":5071},[],[],{"space":5073,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":5078},{"url":508,"details":5079,"fileName":514,"contentType":515},{"size":510,"image":5080},{"width":512,"height":513},{"sys":5082,"fields":5085},{"id":5083,"createdAt":5084},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":5086,"slug":5087,"articleIntro":5086,"category":5088},"2751 - Dépôts","compte-2751-depots",[5089],{"metadata":5090,"sys":5093,"fields":5100},{"tags":5091,"concepts":5092},[],[],{"space":5094,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5096,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5101,"metaTitle":474,"metaDescription":475,"mainTitle":5102,"subtitle":493,"heroImage":5117,"ctaButton":516,"ctaLink":517},[473],{"data":5103,"content":5104,"nodeType":448},{},[5105,5111],{"data":5106,"content":5107,"nodeType":486},{},[5108],{"data":5109,"marks":5110,"value":485,"nodeType":84},{},[],{"data":5112,"content":5113,"nodeType":108},{},[5114],{"data":5115,"marks":5116,"value":187,"nodeType":84},{},[],{"metadata":5118,"sys":5121,"fields":5126},{"tags":5119,"concepts":5120},[],[],{"space":5122,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":5127},{"url":508,"details":5128,"fileName":514,"contentType":515},{"size":510,"image":5129},{"width":512,"height":513},{"sys":5131,"fields":5134},{"id":5132,"createdAt":5133},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":5135,"slug":5136,"articleIntro":5137,"category":5138},"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.",[5139],{"metadata":5140,"sys":5143,"fields":5150},{"tags":5141,"concepts":5142},[],[],{"space":5144,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5146,"publishedVersion":464,"revision":63,"contentType":5148,"locale":29},{"sys":5145},{"type":12,"linkType":13,"id":14},{"sys":5147},{"id":21,"type":12,"linkType":22},{"sys":5149},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5151,"metaTitle":474,"metaDescription":475,"mainTitle":5152,"subtitle":493,"heroImage":5167,"ctaButton":516,"ctaLink":517},[473],{"data":5153,"content":5154,"nodeType":448},{},[5155,5161],{"data":5156,"content":5157,"nodeType":486},{},[5158],{"data":5159,"marks":5160,"value":485,"nodeType":84},{},[],{"data":5162,"content":5163,"nodeType":108},{},[5164],{"data":5165,"marks":5166,"value":187,"nodeType":84},{},[],{"metadata":5168,"sys":5171,"fields":5176},{"tags":5169,"concepts":5170},[],[],{"space":5172,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5174,"publishedVersion":63,"revision":45,"locale":29},{"sys":5173},{"type":12,"linkType":13,"id":14},{"sys":5175},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5177},{"url":508,"details":5178,"fileName":514,"contentType":515},{"size":510,"image":5179},{"width":512,"height":513},{"sys":5181,"fields":5184},{"id":5182,"createdAt":5183},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":5185,"slug":5186,"articleIntro":5185,"category":5187},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[5188],{"metadata":5189,"sys":5192,"fields":5199},{"tags":5190,"concepts":5191},[],[],{"space":5193,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5195,"publishedVersion":464,"revision":63,"contentType":5197,"locale":29},{"sys":5194},{"type":12,"linkType":13,"id":14},{"sys":5196},{"id":21,"type":12,"linkType":22},{"sys":5198},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5200,"metaTitle":474,"metaDescription":475,"mainTitle":5201,"subtitle":493,"heroImage":5216,"ctaButton":516,"ctaLink":517},[473],{"data":5202,"content":5203,"nodeType":448},{},[5204,5210],{"data":5205,"content":5206,"nodeType":486},{},[5207],{"data":5208,"marks":5209,"value":485,"nodeType":84},{},[],{"data":5211,"content":5212,"nodeType":108},{},[5213],{"data":5214,"marks":5215,"value":187,"nodeType":84},{},[],{"metadata":5217,"sys":5220,"fields":5225},{"tags":5218,"concepts":5219},[],[],{"space":5221,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5223,"publishedVersion":63,"revision":45,"locale":29},{"sys":5222},{"type":12,"linkType":13,"id":14},{"sys":5224},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5226},{"url":508,"details":5227,"fileName":514,"contentType":515},{"size":510,"image":5228},{"width":512,"height":513},{"sys":5230,"fields":5233},{"id":5231,"createdAt":5232},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":5234,"slug":5235,"articleIntro":5234,"category":5236},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[5237],{"metadata":5238,"sys":5241,"fields":5248},{"tags":5239,"concepts":5240},[],[],{"space":5242,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5244,"publishedVersion":464,"revision":63,"contentType":5246,"locale":29},{"sys":5243},{"type":12,"linkType":13,"id":14},{"sys":5245},{"id":21,"type":12,"linkType":22},{"sys":5247},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5249,"metaTitle":474,"metaDescription":475,"mainTitle":5250,"subtitle":493,"heroImage":5265,"ctaButton":516,"ctaLink":517},[473],{"data":5251,"content":5252,"nodeType":448},{},[5253,5259],{"data":5254,"content":5255,"nodeType":486},{},[5256],{"data":5257,"marks":5258,"value":485,"nodeType":84},{},[],{"data":5260,"content":5261,"nodeType":108},{},[5262],{"data":5263,"marks":5264,"value":187,"nodeType":84},{},[],{"metadata":5266,"sys":5269,"fields":5274},{"tags":5267,"concepts":5268},[],[],{"space":5270,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5272,"publishedVersion":63,"revision":45,"locale":29},{"sys":5271},{"type":12,"linkType":13,"id":14},{"sys":5273},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5275},{"url":508,"details":5276,"fileName":514,"contentType":515},{"size":510,"image":5277},{"width":512,"height":513},{"sys":5279,"fields":5282},{"id":5280,"createdAt":5281},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":5283,"slug":5284,"articleIntro":5283,"category":5285},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[5286],{"metadata":5287,"sys":5290,"fields":5297},{"tags":5288,"concepts":5289},[],[],{"space":5291,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5293,"publishedVersion":464,"revision":63,"contentType":5295,"locale":29},{"sys":5292},{"type":12,"linkType":13,"id":14},{"sys":5294},{"id":21,"type":12,"linkType":22},{"sys":5296},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5298,"metaTitle":474,"metaDescription":475,"mainTitle":5299,"subtitle":493,"heroImage":5314,"ctaButton":516,"ctaLink":517},[473],{"data":5300,"content":5301,"nodeType":448},{},[5302,5308],{"data":5303,"content":5304,"nodeType":486},{},[5305],{"data":5306,"marks":5307,"value":485,"nodeType":84},{},[],{"data":5309,"content":5310,"nodeType":108},{},[5311],{"data":5312,"marks":5313,"value":187,"nodeType":84},{},[],{"metadata":5315,"sys":5318,"fields":5323},{"tags":5316,"concepts":5317},[],[],{"space":5319,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5321,"publishedVersion":63,"revision":45,"locale":29},{"sys":5320},{"type":12,"linkType":13,"id":14},{"sys":5322},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5324},{"url":508,"details":5325,"fileName":514,"contentType":515},{"size":510,"image":5326},{"width":512,"height":513},{"sys":5328,"fields":5331},{"id":5329,"createdAt":5330},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":5332,"slug":5333,"articleIntro":-1,"category":5334},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[5335],{"metadata":5336,"sys":5339,"fields":5346},{"tags":5337,"concepts":5338},[],[],{"space":5340,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5342,"publishedVersion":464,"revision":63,"contentType":5344,"locale":29},{"sys":5341},{"type":12,"linkType":13,"id":14},{"sys":5343},{"id":21,"type":12,"linkType":22},{"sys":5345},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5347,"metaTitle":474,"metaDescription":475,"mainTitle":5348,"subtitle":493,"heroImage":5363,"ctaButton":516,"ctaLink":517},[473],{"data":5349,"content":5350,"nodeType":448},{},[5351,5357],{"data":5352,"content":5353,"nodeType":486},{},[5354],{"data":5355,"marks":5356,"value":485,"nodeType":84},{},[],{"data":5358,"content":5359,"nodeType":108},{},[5360],{"data":5361,"marks":5362,"value":187,"nodeType":84},{},[],{"metadata":5364,"sys":5367,"fields":5372},{"tags":5365,"concepts":5366},[],[],{"space":5368,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5370,"publishedVersion":63,"revision":45,"locale":29},{"sys":5369},{"type":12,"linkType":13,"id":14},{"sys":5371},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5373},{"url":508,"details":5374,"fileName":514,"contentType":515},{"size":510,"image":5375},{"width":512,"height":513},{"sys":5377,"fields":5380},{"id":5378,"createdAt":5379},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":5381,"slug":5382,"articleIntro":5381,"category":5383},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[5384],{"metadata":5385,"sys":5388,"fields":5395},{"tags":5386,"concepts":5387},[],[],{"space":5389,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5391,"publishedVersion":464,"revision":63,"contentType":5393,"locale":29},{"sys":5390},{"type":12,"linkType":13,"id":14},{"sys":5392},{"id":21,"type":12,"linkType":22},{"sys":5394},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5396,"metaTitle":474,"metaDescription":475,"mainTitle":5397,"subtitle":493,"heroImage":5412,"ctaButton":516,"ctaLink":517},[473],{"data":5398,"content":5399,"nodeType":448},{},[5400,5406],{"data":5401,"content":5402,"nodeType":486},{},[5403],{"data":5404,"marks":5405,"value":485,"nodeType":84},{},[],{"data":5407,"content":5408,"nodeType":108},{},[5409],{"data":5410,"marks":5411,"value":187,"nodeType":84},{},[],{"metadata":5413,"sys":5416,"fields":5421},{"tags":5414,"concepts":5415},[],[],{"space":5417,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5419,"publishedVersion":63,"revision":45,"locale":29},{"sys":5418},{"type":12,"linkType":13,"id":14},{"sys":5420},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5422},{"url":508,"details":5423,"fileName":514,"contentType":515},{"size":510,"image":5424},{"width":512,"height":513},{"sys":5426,"fields":5429},{"id":5427,"createdAt":5428},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":5430,"slug":5431,"articleIntro":5430,"category":5432},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[5433],{"metadata":5434,"sys":5437,"fields":5444},{"tags":5435,"concepts":5436},[],[],{"space":5438,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5440,"publishedVersion":464,"revision":63,"contentType":5442,"locale":29},{"sys":5439},{"type":12,"linkType":13,"id":14},{"sys":5441},{"id":21,"type":12,"linkType":22},{"sys":5443},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5445,"metaTitle":474,"metaDescription":475,"mainTitle":5446,"subtitle":493,"heroImage":5461,"ctaButton":516,"ctaLink":517},[473],{"data":5447,"content":5448,"nodeType":448},{},[5449,5455],{"data":5450,"content":5451,"nodeType":486},{},[5452],{"data":5453,"marks":5454,"value":485,"nodeType":84},{},[],{"data":5456,"content":5457,"nodeType":108},{},[5458],{"data":5459,"marks":5460,"value":187,"nodeType":84},{},[],{"metadata":5462,"sys":5465,"fields":5470},{"tags":5463,"concepts":5464},[],[],{"space":5466,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5468,"publishedVersion":63,"revision":45,"locale":29},{"sys":5467},{"type":12,"linkType":13,"id":14},{"sys":5469},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5471},{"url":508,"details":5472,"fileName":514,"contentType":515},{"size":510,"image":5473},{"width":512,"height":513},{"sys":5475,"fields":5478},{"id":5476,"createdAt":5477},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":5479,"slug":5480,"articleIntro":5479,"category":5481},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[5482],{"metadata":5483,"sys":5486,"fields":5493},{"tags":5484,"concepts":5485},[],[],{"space":5487,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5489,"publishedVersion":464,"revision":63,"contentType":5491,"locale":29},{"sys":5488},{"type":12,"linkType":13,"id":14},{"sys":5490},{"id":21,"type":12,"linkType":22},{"sys":5492},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5494,"metaTitle":474,"metaDescription":475,"mainTitle":5495,"subtitle":493,"heroImage":5510,"ctaButton":516,"ctaLink":517},[473],{"data":5496,"content":5497,"nodeType":448},{},[5498,5504],{"data":5499,"content":5500,"nodeType":486},{},[5501],{"data":5502,"marks":5503,"value":485,"nodeType":84},{},[],{"data":5505,"content":5506,"nodeType":108},{},[5507],{"data":5508,"marks":5509,"value":187,"nodeType":84},{},[],{"metadata":5511,"sys":5514,"fields":5519},{"tags":5512,"concepts":5513},[],[],{"space":5515,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5517,"publishedVersion":63,"revision":45,"locale":29},{"sys":5516},{"type":12,"linkType":13,"id":14},{"sys":5518},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5520},{"url":508,"details":5521,"fileName":514,"contentType":515},{"size":510,"image":5522},{"width":512,"height":513},{"sys":5524,"fields":5527},{"id":5525,"createdAt":5526},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":5528,"slug":5529,"articleIntro":5528,"category":5530},"Compte 451 - Groupe","compte-451-groupe",[5531],{"metadata":5532,"sys":5535,"fields":5542},{"tags":5533,"concepts":5534},[],[],{"space":5536,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5538,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5543,"metaTitle":474,"metaDescription":475,"mainTitle":5544,"subtitle":493,"heroImage":5559,"ctaButton":516,"ctaLink":517},[473],{"data":5545,"content":5546,"nodeType":448},{},[5547,5553],{"data":5548,"content":5549,"nodeType":486},{},[5550],{"data":5551,"marks":5552,"value":485,"nodeType":84},{},[],{"data":5554,"content":5555,"nodeType":108},{},[5556],{"data":5557,"marks":5558,"value":187,"nodeType":84},{},[],{"metadata":5560,"sys":5563,"fields":5568},{"tags":5561,"concepts":5562},[],[],{"space":5564,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":5569},{"url":508,"details":5570,"fileName":514,"contentType":515},{"size":510,"image":5571},{"width":512,"height":513},{"sys":5573,"fields":5576},{"id":5574,"createdAt":5575},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":5577,"slug":5578,"articleIntro":5577,"category":5579},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[5580],{"metadata":5581,"sys":5584,"fields":5591},{"tags":5582,"concepts":5583},[],[],{"space":5585,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5587,"publishedVersion":464,"revision":63,"contentType":5589,"locale":29},{"sys":5586},{"type":12,"linkType":13,"id":14},{"sys":5588},{"id":21,"type":12,"linkType":22},{"sys":5590},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5592,"metaTitle":474,"metaDescription":475,"mainTitle":5593,"subtitle":493,"heroImage":5608,"ctaButton":516,"ctaLink":517},[473],{"data":5594,"content":5595,"nodeType":448},{},[5596,5602],{"data":5597,"content":5598,"nodeType":486},{},[5599],{"data":5600,"marks":5601,"value":485,"nodeType":84},{},[],{"data":5603,"content":5604,"nodeType":108},{},[5605],{"data":5606,"marks":5607,"value":187,"nodeType":84},{},[],{"metadata":5609,"sys":5612,"fields":5617},{"tags":5610,"concepts":5611},[],[],{"space":5613,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5615,"publishedVersion":63,"revision":45,"locale":29},{"sys":5614},{"type":12,"linkType":13,"id":14},{"sys":5616},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5618},{"url":508,"details":5619,"fileName":514,"contentType":515},{"size":510,"image":5620},{"width":512,"height":513},{"sys":5622,"fields":5625},{"id":5623,"createdAt":5624},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":5626,"slug":5627,"articleIntro":5626,"category":5628},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[5629],{"metadata":5630,"sys":5633,"fields":5640},{"tags":5631,"concepts":5632},[],[],{"space":5634,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5636,"publishedVersion":464,"revision":63,"contentType":5638,"locale":29},{"sys":5635},{"type":12,"linkType":13,"id":14},{"sys":5637},{"id":21,"type":12,"linkType":22},{"sys":5639},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5641,"metaTitle":474,"metaDescription":475,"mainTitle":5642,"subtitle":493,"heroImage":5657,"ctaButton":516,"ctaLink":517},[473],{"data":5643,"content":5644,"nodeType":448},{},[5645,5651],{"data":5646,"content":5647,"nodeType":486},{},[5648],{"data":5649,"marks":5650,"value":485,"nodeType":84},{},[],{"data":5652,"content":5653,"nodeType":108},{},[5654],{"data":5655,"marks":5656,"value":187,"nodeType":84},{},[],{"metadata":5658,"sys":5661,"fields":5666},{"tags":5659,"concepts":5660},[],[],{"space":5662,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5664,"publishedVersion":63,"revision":45,"locale":29},{"sys":5663},{"type":12,"linkType":13,"id":14},{"sys":5665},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5667},{"url":508,"details":5668,"fileName":514,"contentType":515},{"size":510,"image":5669},{"width":512,"height":513},{"sys":5671,"fields":5674},{"id":5672,"createdAt":5673},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":5675,"slug":5676,"articleIntro":5675,"category":5677},"2185 - Cheptel","compte-2185-cheptel",[5678],{"metadata":5679,"sys":5682,"fields":5689},{"tags":5680,"concepts":5681},[],[],{"space":5683,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5685,"publishedVersion":464,"revision":63,"contentType":5687,"locale":29},{"sys":5684},{"type":12,"linkType":13,"id":14},{"sys":5686},{"id":21,"type":12,"linkType":22},{"sys":5688},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5690,"metaTitle":474,"metaDescription":475,"mainTitle":5691,"subtitle":493,"heroImage":5706,"ctaButton":516,"ctaLink":517},[473],{"data":5692,"content":5693,"nodeType":448},{},[5694,5700],{"data":5695,"content":5696,"nodeType":486},{},[5697],{"data":5698,"marks":5699,"value":485,"nodeType":84},{},[],{"data":5701,"content":5702,"nodeType":108},{},[5703],{"data":5704,"marks":5705,"value":187,"nodeType":84},{},[],{"metadata":5707,"sys":5710,"fields":5715},{"tags":5708,"concepts":5709},[],[],{"space":5711,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5713,"publishedVersion":63,"revision":45,"locale":29},{"sys":5712},{"type":12,"linkType":13,"id":14},{"sys":5714},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5716},{"url":508,"details":5717,"fileName":514,"contentType":515},{"size":510,"image":5718},{"width":512,"height":513},{"sys":5720,"fields":5723},{"id":5721,"createdAt":5722},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":5724,"slug":5725,"articleIntro":5724,"category":5726},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[5727],{"metadata":5728,"sys":5731,"fields":5738},{"tags":5729,"concepts":5730},[],[],{"space":5732,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5734,"publishedVersion":464,"revision":63,"contentType":5736,"locale":29},{"sys":5733},{"type":12,"linkType":13,"id":14},{"sys":5735},{"id":21,"type":12,"linkType":22},{"sys":5737},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5739,"metaTitle":474,"metaDescription":475,"mainTitle":5740,"subtitle":493,"heroImage":5755,"ctaButton":516,"ctaLink":517},[473],{"data":5741,"content":5742,"nodeType":448},{},[5743,5749],{"data":5744,"content":5745,"nodeType":486},{},[5746],{"data":5747,"marks":5748,"value":485,"nodeType":84},{},[],{"data":5750,"content":5751,"nodeType":108},{},[5752],{"data":5753,"marks":5754,"value":187,"nodeType":84},{},[],{"metadata":5756,"sys":5759,"fields":5764},{"tags":5757,"concepts":5758},[],[],{"space":5760,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5762,"publishedVersion":63,"revision":45,"locale":29},{"sys":5761},{"type":12,"linkType":13,"id":14},{"sys":5763},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5765},{"url":508,"details":5766,"fileName":514,"contentType":515},{"size":510,"image":5767},{"width":512,"height":513},{"sys":5769,"fields":5772},{"id":5770,"createdAt":5771},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":5773,"slug":5774,"articleIntro":5773,"category":5775},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[5776],{"metadata":5777,"sys":5780,"fields":5787},{"tags":5778,"concepts":5779},[],[],{"space":5781,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5783,"publishedVersion":464,"revision":63,"contentType":5785,"locale":29},{"sys":5782},{"type":12,"linkType":13,"id":14},{"sys":5784},{"id":21,"type":12,"linkType":22},{"sys":5786},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5788,"metaTitle":474,"metaDescription":475,"mainTitle":5789,"subtitle":493,"heroImage":5804,"ctaButton":516,"ctaLink":517},[473],{"data":5790,"content":5791,"nodeType":448},{},[5792,5798],{"data":5793,"content":5794,"nodeType":486},{},[5795],{"data":5796,"marks":5797,"value":485,"nodeType":84},{},[],{"data":5799,"content":5800,"nodeType":108},{},[5801],{"data":5802,"marks":5803,"value":187,"nodeType":84},{},[],{"metadata":5805,"sys":5808,"fields":5813},{"tags":5806,"concepts":5807},[],[],{"space":5809,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5811,"publishedVersion":63,"revision":45,"locale":29},{"sys":5810},{"type":12,"linkType":13,"id":14},{"sys":5812},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5814},{"url":508,"details":5815,"fileName":514,"contentType":515},{"size":510,"image":5816},{"width":512,"height":513},{"sys":5818,"fields":5821},{"id":5819,"createdAt":5820},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":5822,"slug":5823,"articleIntro":5822,"category":5824},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[5825],{"metadata":5826,"sys":5829,"fields":5836},{"tags":5827,"concepts":5828},[],[],{"space":5830,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5832,"publishedVersion":464,"revision":63,"contentType":5834,"locale":29},{"sys":5831},{"type":12,"linkType":13,"id":14},{"sys":5833},{"id":21,"type":12,"linkType":22},{"sys":5835},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5837,"metaTitle":474,"metaDescription":475,"mainTitle":5838,"subtitle":493,"heroImage":5853,"ctaButton":516,"ctaLink":517},[473],{"data":5839,"content":5840,"nodeType":448},{},[5841,5847],{"data":5842,"content":5843,"nodeType":486},{},[5844],{"data":5845,"marks":5846,"value":485,"nodeType":84},{},[],{"data":5848,"content":5849,"nodeType":108},{},[5850],{"data":5851,"marks":5852,"value":187,"nodeType":84},{},[],{"metadata":5854,"sys":5857,"fields":5862},{"tags":5855,"concepts":5856},[],[],{"space":5858,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5860,"publishedVersion":63,"revision":45,"locale":29},{"sys":5859},{"type":12,"linkType":13,"id":14},{"sys":5861},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5863},{"url":508,"details":5864,"fileName":514,"contentType":515},{"size":510,"image":5865},{"width":512,"height":513},{"sys":5867,"fields":5870},{"id":5868,"createdAt":5869},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":5871,"slug":5872,"articleIntro":-1,"category":5873},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[5874],{"metadata":5875,"sys":5878,"fields":5885},{"tags":5876,"concepts":5877},[],[],{"space":5879,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5881,"publishedVersion":464,"revision":63,"contentType":5883,"locale":29},{"sys":5880},{"type":12,"linkType":13,"id":14},{"sys":5882},{"id":21,"type":12,"linkType":22},{"sys":5884},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5886,"metaTitle":474,"metaDescription":475,"mainTitle":5887,"subtitle":493,"heroImage":5902,"ctaButton":516,"ctaLink":517},[473],{"data":5888,"content":5889,"nodeType":448},{},[5890,5896],{"data":5891,"content":5892,"nodeType":486},{},[5893],{"data":5894,"marks":5895,"value":485,"nodeType":84},{},[],{"data":5897,"content":5898,"nodeType":108},{},[5899],{"data":5900,"marks":5901,"value":187,"nodeType":84},{},[],{"metadata":5903,"sys":5906,"fields":5911},{"tags":5904,"concepts":5905},[],[],{"space":5907,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5909,"publishedVersion":63,"revision":45,"locale":29},{"sys":5908},{"type":12,"linkType":13,"id":14},{"sys":5910},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5912},{"url":508,"details":5913,"fileName":514,"contentType":515},{"size":510,"image":5914},{"width":512,"height":513},{"sys":5916,"fields":5919},{"id":5917,"createdAt":5918},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":5920,"slug":5921,"articleIntro":5920,"category":5922},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[5923],{"metadata":5924,"sys":5927,"fields":5934},{"tags":5925,"concepts":5926},[],[],{"space":5928,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5930,"publishedVersion":464,"revision":63,"contentType":5932,"locale":29},{"sys":5929},{"type":12,"linkType":13,"id":14},{"sys":5931},{"id":21,"type":12,"linkType":22},{"sys":5933},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5935,"metaTitle":474,"metaDescription":475,"mainTitle":5936,"subtitle":493,"heroImage":5951,"ctaButton":516,"ctaLink":517},[473],{"data":5937,"content":5938,"nodeType":448},{},[5939,5945],{"data":5940,"content":5941,"nodeType":486},{},[5942],{"data":5943,"marks":5944,"value":485,"nodeType":84},{},[],{"data":5946,"content":5947,"nodeType":108},{},[5948],{"data":5949,"marks":5950,"value":187,"nodeType":84},{},[],{"metadata":5952,"sys":5955,"fields":5960},{"tags":5953,"concepts":5954},[],[],{"space":5956,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":5958,"publishedVersion":63,"revision":45,"locale":29},{"sys":5957},{"type":12,"linkType":13,"id":14},{"sys":5959},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":5961},{"url":508,"details":5962,"fileName":514,"contentType":515},{"size":510,"image":5963},{"width":512,"height":513},{"sys":5965,"fields":5968},{"id":5966,"createdAt":5967},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":5969,"slug":5970,"articleIntro":-1,"category":5971},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[5972],{"metadata":5973,"sys":5976,"fields":5983},{"tags":5974,"concepts":5975},[],[],{"space":5977,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":5979,"publishedVersion":464,"revision":63,"contentType":5981,"locale":29},{"sys":5978},{"type":12,"linkType":13,"id":14},{"sys":5980},{"id":21,"type":12,"linkType":22},{"sys":5982},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":5984,"metaTitle":474,"metaDescription":475,"mainTitle":5985,"subtitle":493,"heroImage":6000,"ctaButton":516,"ctaLink":517},[473],{"data":5986,"content":5987,"nodeType":448},{},[5988,5994],{"data":5989,"content":5990,"nodeType":486},{},[5991],{"data":5992,"marks":5993,"value":485,"nodeType":84},{},[],{"data":5995,"content":5996,"nodeType":108},{},[5997],{"data":5998,"marks":5999,"value":187,"nodeType":84},{},[],{"metadata":6001,"sys":6004,"fields":6009},{"tags":6002,"concepts":6003},[],[],{"space":6005,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6007,"publishedVersion":63,"revision":45,"locale":29},{"sys":6006},{"type":12,"linkType":13,"id":14},{"sys":6008},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6010},{"url":508,"details":6011,"fileName":514,"contentType":515},{"size":510,"image":6012},{"width":512,"height":513},{"sys":6014,"fields":6017},{"id":6015,"createdAt":6016},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":6018,"slug":6019,"articleIntro":6018,"category":6020},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[6021],{"metadata":6022,"sys":6025,"fields":6032},{"tags":6023,"concepts":6024},[],[],{"space":6026,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6028,"publishedVersion":464,"revision":63,"contentType":6030,"locale":29},{"sys":6027},{"type":12,"linkType":13,"id":14},{"sys":6029},{"id":21,"type":12,"linkType":22},{"sys":6031},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6033,"metaTitle":474,"metaDescription":475,"mainTitle":6034,"subtitle":493,"heroImage":6049,"ctaButton":516,"ctaLink":517},[473],{"data":6035,"content":6036,"nodeType":448},{},[6037,6043],{"data":6038,"content":6039,"nodeType":486},{},[6040],{"data":6041,"marks":6042,"value":485,"nodeType":84},{},[],{"data":6044,"content":6045,"nodeType":108},{},[6046],{"data":6047,"marks":6048,"value":187,"nodeType":84},{},[],{"metadata":6050,"sys":6053,"fields":6058},{"tags":6051,"concepts":6052},[],[],{"space":6054,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6056,"publishedVersion":63,"revision":45,"locale":29},{"sys":6055},{"type":12,"linkType":13,"id":14},{"sys":6057},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6059},{"url":508,"details":6060,"fileName":514,"contentType":515},{"size":510,"image":6061},{"width":512,"height":513},{"sys":6063,"fields":6066},{"id":6064,"createdAt":6065},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":6067,"slug":6068,"articleIntro":6067,"category":6069},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[6070],{"metadata":6071,"sys":6074,"fields":6081},{"tags":6072,"concepts":6073},[],[],{"space":6075,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6077,"publishedVersion":464,"revision":63,"contentType":6079,"locale":29},{"sys":6076},{"type":12,"linkType":13,"id":14},{"sys":6078},{"id":21,"type":12,"linkType":22},{"sys":6080},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6082,"metaTitle":474,"metaDescription":475,"mainTitle":6083,"subtitle":493,"heroImage":6098,"ctaButton":516,"ctaLink":517},[473],{"data":6084,"content":6085,"nodeType":448},{},[6086,6092],{"data":6087,"content":6088,"nodeType":486},{},[6089],{"data":6090,"marks":6091,"value":485,"nodeType":84},{},[],{"data":6093,"content":6094,"nodeType":108},{},[6095],{"data":6096,"marks":6097,"value":187,"nodeType":84},{},[],{"metadata":6099,"sys":6102,"fields":6107},{"tags":6100,"concepts":6101},[],[],{"space":6103,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6105,"publishedVersion":63,"revision":45,"locale":29},{"sys":6104},{"type":12,"linkType":13,"id":14},{"sys":6106},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6108},{"url":508,"details":6109,"fileName":514,"contentType":515},{"size":510,"image":6110},{"width":512,"height":513},{"sys":6112,"fields":6115},{"id":6113,"createdAt":6114},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":6116,"slug":6117,"articleIntro":6116,"category":6118},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[6119],{"metadata":6120,"sys":6123,"fields":6130},{"tags":6121,"concepts":6122},[],[],{"space":6124,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6126,"publishedVersion":464,"revision":63,"contentType":6128,"locale":29},{"sys":6125},{"type":12,"linkType":13,"id":14},{"sys":6127},{"id":21,"type":12,"linkType":22},{"sys":6129},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6131,"metaTitle":474,"metaDescription":475,"mainTitle":6132,"subtitle":493,"heroImage":6147,"ctaButton":516,"ctaLink":517},[473],{"data":6133,"content":6134,"nodeType":448},{},[6135,6141],{"data":6136,"content":6137,"nodeType":486},{},[6138],{"data":6139,"marks":6140,"value":485,"nodeType":84},{},[],{"data":6142,"content":6143,"nodeType":108},{},[6144],{"data":6145,"marks":6146,"value":187,"nodeType":84},{},[],{"metadata":6148,"sys":6151,"fields":6156},{"tags":6149,"concepts":6150},[],[],{"space":6152,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6154,"publishedVersion":63,"revision":45,"locale":29},{"sys":6153},{"type":12,"linkType":13,"id":14},{"sys":6155},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6157},{"url":508,"details":6158,"fileName":514,"contentType":515},{"size":510,"image":6159},{"width":512,"height":513},{"sys":6161,"fields":6164},{"id":6162,"createdAt":6163},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":6165,"slug":6166,"articleIntro":-1,"category":6167},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[6168],{"metadata":6169,"sys":6172,"fields":6179},{"tags":6170,"concepts":6171},[],[],{"space":6173,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6175,"publishedVersion":464,"revision":63,"contentType":6177,"locale":29},{"sys":6174},{"type":12,"linkType":13,"id":14},{"sys":6176},{"id":21,"type":12,"linkType":22},{"sys":6178},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6180,"metaTitle":474,"metaDescription":475,"mainTitle":6181,"subtitle":493,"heroImage":6196,"ctaButton":516,"ctaLink":517},[473],{"data":6182,"content":6183,"nodeType":448},{},[6184,6190],{"data":6185,"content":6186,"nodeType":486},{},[6187],{"data":6188,"marks":6189,"value":485,"nodeType":84},{},[],{"data":6191,"content":6192,"nodeType":108},{},[6193],{"data":6194,"marks":6195,"value":187,"nodeType":84},{},[],{"metadata":6197,"sys":6200,"fields":6205},{"tags":6198,"concepts":6199},[],[],{"space":6201,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6203,"publishedVersion":63,"revision":45,"locale":29},{"sys":6202},{"type":12,"linkType":13,"id":14},{"sys":6204},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6206},{"url":508,"details":6207,"fileName":514,"contentType":515},{"size":510,"image":6208},{"width":512,"height":513},{"sys":6210,"fields":6213},{"id":6211,"createdAt":6212},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":6214,"slug":6215,"articleIntro":6214,"category":6216},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[6217],{"metadata":6218,"sys":6221,"fields":6228},{"tags":6219,"concepts":6220},[],[],{"space":6222,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6224,"publishedVersion":464,"revision":63,"contentType":6226,"locale":29},{"sys":6223},{"type":12,"linkType":13,"id":14},{"sys":6225},{"id":21,"type":12,"linkType":22},{"sys":6227},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6229,"metaTitle":474,"metaDescription":475,"mainTitle":6230,"subtitle":493,"heroImage":6245,"ctaButton":516,"ctaLink":517},[473],{"data":6231,"content":6232,"nodeType":448},{},[6233,6239],{"data":6234,"content":6235,"nodeType":486},{},[6236],{"data":6237,"marks":6238,"value":485,"nodeType":84},{},[],{"data":6240,"content":6241,"nodeType":108},{},[6242],{"data":6243,"marks":6244,"value":187,"nodeType":84},{},[],{"metadata":6246,"sys":6249,"fields":6254},{"tags":6247,"concepts":6248},[],[],{"space":6250,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6252,"publishedVersion":63,"revision":45,"locale":29},{"sys":6251},{"type":12,"linkType":13,"id":14},{"sys":6253},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6255},{"url":508,"details":6256,"fileName":514,"contentType":515},{"size":510,"image":6257},{"width":512,"height":513},{"sys":6259,"fields":6262},{"id":6260,"createdAt":6261},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":6263,"slug":6264,"articleIntro":6263,"category":6265},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[6266],{"metadata":6267,"sys":6270,"fields":6277},{"tags":6268,"concepts":6269},[],[],{"space":6271,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6273,"publishedVersion":464,"revision":63,"contentType":6275,"locale":29},{"sys":6272},{"type":12,"linkType":13,"id":14},{"sys":6274},{"id":21,"type":12,"linkType":22},{"sys":6276},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6278,"metaTitle":474,"metaDescription":475,"mainTitle":6279,"subtitle":493,"heroImage":6294,"ctaButton":516,"ctaLink":517},[473],{"data":6280,"content":6281,"nodeType":448},{},[6282,6288],{"data":6283,"content":6284,"nodeType":486},{},[6285],{"data":6286,"marks":6287,"value":485,"nodeType":84},{},[],{"data":6289,"content":6290,"nodeType":108},{},[6291],{"data":6292,"marks":6293,"value":187,"nodeType":84},{},[],{"metadata":6295,"sys":6298,"fields":6303},{"tags":6296,"concepts":6297},[],[],{"space":6299,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6301,"publishedVersion":63,"revision":45,"locale":29},{"sys":6300},{"type":12,"linkType":13,"id":14},{"sys":6302},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6304},{"url":508,"details":6305,"fileName":514,"contentType":515},{"size":510,"image":6306},{"width":512,"height":513},{"sys":6308,"fields":6311},{"id":6309,"createdAt":6310},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":6312,"slug":6313,"articleIntro":6312,"category":6314},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[6315],{"metadata":6316,"sys":6319,"fields":6326},{"tags":6317,"concepts":6318},[],[],{"space":6320,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6322,"publishedVersion":464,"revision":63,"contentType":6324,"locale":29},{"sys":6321},{"type":12,"linkType":13,"id":14},{"sys":6323},{"id":21,"type":12,"linkType":22},{"sys":6325},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6327,"metaTitle":474,"metaDescription":475,"mainTitle":6328,"subtitle":493,"heroImage":6343,"ctaButton":516,"ctaLink":517},[473],{"data":6329,"content":6330,"nodeType":448},{},[6331,6337],{"data":6332,"content":6333,"nodeType":486},{},[6334],{"data":6335,"marks":6336,"value":485,"nodeType":84},{},[],{"data":6338,"content":6339,"nodeType":108},{},[6340],{"data":6341,"marks":6342,"value":187,"nodeType":84},{},[],{"metadata":6344,"sys":6347,"fields":6352},{"tags":6345,"concepts":6346},[],[],{"space":6348,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6350,"publishedVersion":63,"revision":45,"locale":29},{"sys":6349},{"type":12,"linkType":13,"id":14},{"sys":6351},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6353},{"url":508,"details":6354,"fileName":514,"contentType":515},{"size":510,"image":6355},{"width":512,"height":513},{"sys":6357,"fields":6360},{"id":6358,"createdAt":6359},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":6361,"slug":6362,"articleIntro":6361,"category":6363},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[6364],{"metadata":6365,"sys":6368,"fields":6375},{"tags":6366,"concepts":6367},[],[],{"space":6369,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6371,"publishedVersion":464,"revision":63,"contentType":6373,"locale":29},{"sys":6370},{"type":12,"linkType":13,"id":14},{"sys":6372},{"id":21,"type":12,"linkType":22},{"sys":6374},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6376,"metaTitle":474,"metaDescription":475,"mainTitle":6377,"subtitle":493,"heroImage":6392,"ctaButton":516,"ctaLink":517},[473],{"data":6378,"content":6379,"nodeType":448},{},[6380,6386],{"data":6381,"content":6382,"nodeType":486},{},[6383],{"data":6384,"marks":6385,"value":485,"nodeType":84},{},[],{"data":6387,"content":6388,"nodeType":108},{},[6389],{"data":6390,"marks":6391,"value":187,"nodeType":84},{},[],{"metadata":6393,"sys":6396,"fields":6401},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6399,"publishedVersion":63,"revision":45,"locale":29},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6402},{"url":508,"details":6403,"fileName":514,"contentType":515},{"size":510,"image":6404},{"width":512,"height":513},{"sys":6406,"fields":6409},{"id":6407,"createdAt":6408},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":6410,"slug":6411,"articleIntro":-1,"category":6412},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[6413],{"metadata":6414,"sys":6417,"fields":6424},{"tags":6415,"concepts":6416},[],[],{"space":6418,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6420,"publishedVersion":464,"revision":63,"contentType":6422,"locale":29},{"sys":6419},{"type":12,"linkType":13,"id":14},{"sys":6421},{"id":21,"type":12,"linkType":22},{"sys":6423},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6425,"metaTitle":474,"metaDescription":475,"mainTitle":6426,"subtitle":493,"heroImage":6441,"ctaButton":516,"ctaLink":517},[473],{"data":6427,"content":6428,"nodeType":448},{},[6429,6435],{"data":6430,"content":6431,"nodeType":486},{},[6432],{"data":6433,"marks":6434,"value":485,"nodeType":84},{},[],{"data":6436,"content":6437,"nodeType":108},{},[6438],{"data":6439,"marks":6440,"value":187,"nodeType":84},{},[],{"metadata":6442,"sys":6445,"fields":6450},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6448,"publishedVersion":63,"revision":45,"locale":29},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6451},{"url":508,"details":6452,"fileName":514,"contentType":515},{"size":510,"image":6453},{"width":512,"height":513},{"sys":6455,"fields":6458},{"id":6456,"createdAt":6457},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":6459,"slug":6460,"articleIntro":6459,"category":6461},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[6462],{"metadata":6463,"sys":6466,"fields":6473},{"tags":6464,"concepts":6465},[],[],{"space":6467,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6469,"publishedVersion":464,"revision":63,"contentType":6471,"locale":29},{"sys":6468},{"type":12,"linkType":13,"id":14},{"sys":6470},{"id":21,"type":12,"linkType":22},{"sys":6472},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6474,"metaTitle":474,"metaDescription":475,"mainTitle":6475,"subtitle":493,"heroImage":6490,"ctaButton":516,"ctaLink":517},[473],{"data":6476,"content":6477,"nodeType":448},{},[6478,6484],{"data":6479,"content":6480,"nodeType":486},{},[6481],{"data":6482,"marks":6483,"value":485,"nodeType":84},{},[],{"data":6485,"content":6486,"nodeType":108},{},[6487],{"data":6488,"marks":6489,"value":187,"nodeType":84},{},[],{"metadata":6491,"sys":6494,"fields":6499},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6497,"publishedVersion":63,"revision":45,"locale":29},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6500},{"url":508,"details":6501,"fileName":514,"contentType":515},{"size":510,"image":6502},{"width":512,"height":513},{"sys":6504,"fields":6507},{"id":6505,"createdAt":6506},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":6508,"slug":6509,"articleIntro":6508,"category":6510},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[6511],{"metadata":6512,"sys":6515,"fields":6522},{"tags":6513,"concepts":6514},[],[],{"space":6516,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6518,"publishedVersion":464,"revision":63,"contentType":6520,"locale":29},{"sys":6517},{"type":12,"linkType":13,"id":14},{"sys":6519},{"id":21,"type":12,"linkType":22},{"sys":6521},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6523,"metaTitle":474,"metaDescription":475,"mainTitle":6524,"subtitle":493,"heroImage":6539,"ctaButton":516,"ctaLink":517},[473],{"data":6525,"content":6526,"nodeType":448},{},[6527,6533],{"data":6528,"content":6529,"nodeType":486},{},[6530],{"data":6531,"marks":6532,"value":485,"nodeType":84},{},[],{"data":6534,"content":6535,"nodeType":108},{},[6536],{"data":6537,"marks":6538,"value":187,"nodeType":84},{},[],{"metadata":6540,"sys":6543,"fields":6548},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6546,"publishedVersion":63,"revision":45,"locale":29},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6549},{"url":508,"details":6550,"fileName":514,"contentType":515},{"size":510,"image":6551},{"width":512,"height":513},{"sys":6553,"fields":6556},{"id":6554,"createdAt":6555},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":6557,"slug":6558,"articleIntro":6557,"category":6559},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[6560],{"metadata":6561,"sys":6564,"fields":6571},{"tags":6562,"concepts":6563},[],[],{"space":6565,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6567,"publishedVersion":464,"revision":63,"contentType":6569,"locale":29},{"sys":6566},{"type":12,"linkType":13,"id":14},{"sys":6568},{"id":21,"type":12,"linkType":22},{"sys":6570},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6572,"metaTitle":474,"metaDescription":475,"mainTitle":6573,"subtitle":493,"heroImage":6588,"ctaButton":516,"ctaLink":517},[473],{"data":6574,"content":6575,"nodeType":448},{},[6576,6582],{"data":6577,"content":6578,"nodeType":486},{},[6579],{"data":6580,"marks":6581,"value":485,"nodeType":84},{},[],{"data":6583,"content":6584,"nodeType":108},{},[6585],{"data":6586,"marks":6587,"value":187,"nodeType":84},{},[],{"metadata":6589,"sys":6592,"fields":6597},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6595,"publishedVersion":63,"revision":45,"locale":29},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6598},{"url":508,"details":6599,"fileName":514,"contentType":515},{"size":510,"image":6600},{"width":512,"height":513},{"sys":6602,"fields":6605},{"id":6603,"createdAt":6604},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":6606,"slug":6607,"articleIntro":-1,"category":6608},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[6609],{"metadata":6610,"sys":6613,"fields":6620},{"tags":6611,"concepts":6612},[],[],{"space":6614,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6616,"publishedVersion":464,"revision":63,"contentType":6618,"locale":29},{"sys":6615},{"type":12,"linkType":13,"id":14},{"sys":6617},{"id":21,"type":12,"linkType":22},{"sys":6619},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6621,"metaTitle":474,"metaDescription":475,"mainTitle":6622,"subtitle":493,"heroImage":6637,"ctaButton":516,"ctaLink":517},[473],{"data":6623,"content":6624,"nodeType":448},{},[6625,6631],{"data":6626,"content":6627,"nodeType":486},{},[6628],{"data":6629,"marks":6630,"value":485,"nodeType":84},{},[],{"data":6632,"content":6633,"nodeType":108},{},[6634],{"data":6635,"marks":6636,"value":187,"nodeType":84},{},[],{"metadata":6638,"sys":6641,"fields":6646},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6644,"publishedVersion":63,"revision":45,"locale":29},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6647},{"url":508,"details":6648,"fileName":514,"contentType":515},{"size":510,"image":6649},{"width":512,"height":513},{"sys":6651,"fields":6654},{"id":6652,"createdAt":6653},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":6655,"slug":6656,"articleIntro":6655,"category":6657},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[6658],{"metadata":6659,"sys":6662,"fields":6669},{"tags":6660,"concepts":6661},[],[],{"space":6663,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6665,"publishedVersion":464,"revision":63,"contentType":6667,"locale":29},{"sys":6664},{"type":12,"linkType":13,"id":14},{"sys":6666},{"id":21,"type":12,"linkType":22},{"sys":6668},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6670,"metaTitle":474,"metaDescription":475,"mainTitle":6671,"subtitle":493,"heroImage":6686,"ctaButton":516,"ctaLink":517},[473],{"data":6672,"content":6673,"nodeType":448},{},[6674,6680],{"data":6675,"content":6676,"nodeType":486},{},[6677],{"data":6678,"marks":6679,"value":485,"nodeType":84},{},[],{"data":6681,"content":6682,"nodeType":108},{},[6683],{"data":6684,"marks":6685,"value":187,"nodeType":84},{},[],{"metadata":6687,"sys":6690,"fields":6695},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6693,"publishedVersion":63,"revision":45,"locale":29},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6696},{"url":508,"details":6697,"fileName":514,"contentType":515},{"size":510,"image":6698},{"width":512,"height":513},{"sys":6700,"fields":6703},{"id":6701,"createdAt":6702},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":6704,"slug":6705,"articleIntro":6704,"category":6706},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[6707],{"metadata":6708,"sys":6711,"fields":6718},{"tags":6709,"concepts":6710},[],[],{"space":6712,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6714,"publishedVersion":464,"revision":63,"contentType":6716,"locale":29},{"sys":6713},{"type":12,"linkType":13,"id":14},{"sys":6715},{"id":21,"type":12,"linkType":22},{"sys":6717},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6719,"metaTitle":474,"metaDescription":475,"mainTitle":6720,"subtitle":493,"heroImage":6735,"ctaButton":516,"ctaLink":517},[473],{"data":6721,"content":6722,"nodeType":448},{},[6723,6729],{"data":6724,"content":6725,"nodeType":486},{},[6726],{"data":6727,"marks":6728,"value":485,"nodeType":84},{},[],{"data":6730,"content":6731,"nodeType":108},{},[6732],{"data":6733,"marks":6734,"value":187,"nodeType":84},{},[],{"metadata":6736,"sys":6739,"fields":6744},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6742,"publishedVersion":63,"revision":45,"locale":29},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6745},{"url":508,"details":6746,"fileName":514,"contentType":515},{"size":510,"image":6747},{"width":512,"height":513},{"sys":6749,"fields":6752},{"id":6750,"createdAt":6751},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":6753,"slug":6754,"articleIntro":6753,"category":6755},"6161 - Multirisques","compte-6161-multirisques",[6756],{"metadata":6757,"sys":6760,"fields":6767},{"tags":6758,"concepts":6759},[],[],{"space":6761,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6763,"publishedVersion":464,"revision":63,"contentType":6765,"locale":29},{"sys":6762},{"type":12,"linkType":13,"id":14},{"sys":6764},{"id":21,"type":12,"linkType":22},{"sys":6766},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6768,"metaTitle":474,"metaDescription":475,"mainTitle":6769,"subtitle":493,"heroImage":6784,"ctaButton":516,"ctaLink":517},[473],{"data":6770,"content":6771,"nodeType":448},{},[6772,6778],{"data":6773,"content":6774,"nodeType":486},{},[6775],{"data":6776,"marks":6777,"value":485,"nodeType":84},{},[],{"data":6779,"content":6780,"nodeType":108},{},[6781],{"data":6782,"marks":6783,"value":187,"nodeType":84},{},[],{"metadata":6785,"sys":6788,"fields":6793},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6791,"publishedVersion":63,"revision":45,"locale":29},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6794},{"url":508,"details":6795,"fileName":514,"contentType":515},{"size":510,"image":6796},{"width":512,"height":513},{"sys":6798,"fields":6801},{"id":6799,"createdAt":6800},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":6802,"slug":6803,"articleIntro":6802,"category":6804},"426 - Personnel - Dépôts","compte-426-personnel-depots",[6805],{"metadata":6806,"sys":6809,"fields":6816},{"tags":6807,"concepts":6808},[],[],{"space":6810,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6812,"publishedVersion":464,"revision":63,"contentType":6814,"locale":29},{"sys":6811},{"type":12,"linkType":13,"id":14},{"sys":6813},{"id":21,"type":12,"linkType":22},{"sys":6815},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6817,"metaTitle":474,"metaDescription":475,"mainTitle":6818,"subtitle":493,"heroImage":6833,"ctaButton":516,"ctaLink":517},[473],{"data":6819,"content":6820,"nodeType":448},{},[6821,6827],{"data":6822,"content":6823,"nodeType":486},{},[6824],{"data":6825,"marks":6826,"value":485,"nodeType":84},{},[],{"data":6828,"content":6829,"nodeType":108},{},[6830],{"data":6831,"marks":6832,"value":187,"nodeType":84},{},[],{"metadata":6834,"sys":6837,"fields":6842},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6840,"publishedVersion":63,"revision":45,"locale":29},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6843},{"url":508,"details":6844,"fileName":514,"contentType":515},{"size":510,"image":6845},{"width":512,"height":513},{"sys":6847,"fields":6850},{"id":6848,"createdAt":6849},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":6851,"slug":6852,"articleIntro":-1,"category":6853},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[6854],{"metadata":6855,"sys":6858,"fields":6865},{"tags":6856,"concepts":6857},[],[],{"space":6859,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6861,"publishedVersion":464,"revision":63,"contentType":6863,"locale":29},{"sys":6860},{"type":12,"linkType":13,"id":14},{"sys":6862},{"id":21,"type":12,"linkType":22},{"sys":6864},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6866,"metaTitle":474,"metaDescription":475,"mainTitle":6867,"subtitle":493,"heroImage":6882,"ctaButton":516,"ctaLink":517},[473],{"data":6868,"content":6869,"nodeType":448},{},[6870,6876],{"data":6871,"content":6872,"nodeType":486},{},[6873],{"data":6874,"marks":6875,"value":485,"nodeType":84},{},[],{"data":6877,"content":6878,"nodeType":108},{},[6879],{"data":6880,"marks":6881,"value":187,"nodeType":84},{},[],{"metadata":6883,"sys":6886,"fields":6891},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6889,"publishedVersion":63,"revision":45,"locale":29},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6892},{"url":508,"details":6893,"fileName":514,"contentType":515},{"size":510,"image":6894},{"width":512,"height":513},{"sys":6896,"fields":6899},{"id":6897,"createdAt":6898},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":6900,"slug":6901,"articleIntro":6900,"category":6902},"4886 - Charges","compte-4886-charges",[6903],{"metadata":6904,"sys":6907,"fields":6914},{"tags":6905,"concepts":6906},[],[],{"space":6908,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6910,"publishedVersion":464,"revision":63,"contentType":6912,"locale":29},{"sys":6909},{"type":12,"linkType":13,"id":14},{"sys":6911},{"id":21,"type":12,"linkType":22},{"sys":6913},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6915,"metaTitle":474,"metaDescription":475,"mainTitle":6916,"subtitle":493,"heroImage":6931,"ctaButton":516,"ctaLink":517},[473],{"data":6917,"content":6918,"nodeType":448},{},[6919,6925],{"data":6920,"content":6921,"nodeType":486},{},[6922],{"data":6923,"marks":6924,"value":485,"nodeType":84},{},[],{"data":6926,"content":6927,"nodeType":108},{},[6928],{"data":6929,"marks":6930,"value":187,"nodeType":84},{},[],{"metadata":6932,"sys":6935,"fields":6940},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6938,"publishedVersion":63,"revision":45,"locale":29},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6941},{"url":508,"details":6942,"fileName":514,"contentType":515},{"size":510,"image":6943},{"width":512,"height":513},{"sys":6945,"fields":6948},{"id":6946,"createdAt":6947},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":6949,"slug":6950,"articleIntro":6949,"category":6951},"6232 - Echantillons","compte-6232-echantillons",[6952],{"metadata":6953,"sys":6956,"fields":6963},{"tags":6954,"concepts":6955},[],[],{"space":6957,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":6959,"publishedVersion":464,"revision":63,"contentType":6961,"locale":29},{"sys":6958},{"type":12,"linkType":13,"id":14},{"sys":6960},{"id":21,"type":12,"linkType":22},{"sys":6962},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":6964,"metaTitle":474,"metaDescription":475,"mainTitle":6965,"subtitle":493,"heroImage":6980,"ctaButton":516,"ctaLink":517},[473],{"data":6966,"content":6967,"nodeType":448},{},[6968,6974],{"data":6969,"content":6970,"nodeType":486},{},[6971],{"data":6972,"marks":6973,"value":485,"nodeType":84},{},[],{"data":6975,"content":6976,"nodeType":108},{},[6977],{"data":6978,"marks":6979,"value":187,"nodeType":84},{},[],{"metadata":6981,"sys":6984,"fields":6989},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":6987,"publishedVersion":63,"revision":45,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":6990},{"url":508,"details":6991,"fileName":514,"contentType":515},{"size":510,"image":6992},{"width":512,"height":513},{"sys":6994,"fields":6997},{"id":6995,"createdAt":6996},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":6998,"slug":6999,"articleIntro":6998,"category":7000},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[7001],{"metadata":7002,"sys":7005,"fields":7012},{"tags":7003,"concepts":7004},[],[],{"space":7006,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7008,"publishedVersion":464,"revision":63,"contentType":7010,"locale":29},{"sys":7007},{"type":12,"linkType":13,"id":14},{"sys":7009},{"id":21,"type":12,"linkType":22},{"sys":7011},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7013,"metaTitle":474,"metaDescription":475,"mainTitle":7014,"subtitle":493,"heroImage":7029,"ctaButton":516,"ctaLink":517},[473],{"data":7015,"content":7016,"nodeType":448},{},[7017,7023],{"data":7018,"content":7019,"nodeType":486},{},[7020],{"data":7021,"marks":7022,"value":485,"nodeType":84},{},[],{"data":7024,"content":7025,"nodeType":108},{},[7026],{"data":7027,"marks":7028,"value":187,"nodeType":84},{},[],{"metadata":7030,"sys":7033,"fields":7038},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7036,"publishedVersion":63,"revision":45,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7039},{"url":508,"details":7040,"fileName":514,"contentType":515},{"size":510,"image":7041},{"width":512,"height":513},{"sys":7043,"fields":7046},{"id":7044,"createdAt":7045},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":7047,"slug":7048,"articleIntro":-1,"category":7049},"Compte 6257 - Réceptions","compte-6257-receptions",[7050],{"metadata":7051,"sys":7054,"fields":7061},{"tags":7052,"concepts":7053},[],[],{"space":7055,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7057,"publishedVersion":464,"revision":63,"contentType":7059,"locale":29},{"sys":7056},{"type":12,"linkType":13,"id":14},{"sys":7058},{"id":21,"type":12,"linkType":22},{"sys":7060},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7062,"metaTitle":474,"metaDescription":475,"mainTitle":7063,"subtitle":493,"heroImage":7078,"ctaButton":516,"ctaLink":517},[473],{"data":7064,"content":7065,"nodeType":448},{},[7066,7072],{"data":7067,"content":7068,"nodeType":486},{},[7069],{"data":7070,"marks":7071,"value":485,"nodeType":84},{},[],{"data":7073,"content":7074,"nodeType":108},{},[7075],{"data":7076,"marks":7077,"value":187,"nodeType":84},{},[],{"metadata":7079,"sys":7082,"fields":7087},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7085,"publishedVersion":63,"revision":45,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7088},{"url":508,"details":7089,"fileName":514,"contentType":515},{"size":510,"image":7090},{"width":512,"height":513},{"sys":7092,"fields":7095},{"id":7093,"createdAt":7094},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":7096,"slug":7097,"articleIntro":7096,"category":7098},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[7099],{"metadata":7100,"sys":7103,"fields":7110},{"tags":7101,"concepts":7102},[],[],{"space":7104,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7106,"publishedVersion":464,"revision":63,"contentType":7108,"locale":29},{"sys":7105},{"type":12,"linkType":13,"id":14},{"sys":7107},{"id":21,"type":12,"linkType":22},{"sys":7109},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7111,"metaTitle":474,"metaDescription":475,"mainTitle":7112,"subtitle":493,"heroImage":7127,"ctaButton":516,"ctaLink":517},[473],{"data":7113,"content":7114,"nodeType":448},{},[7115,7121],{"data":7116,"content":7117,"nodeType":486},{},[7118],{"data":7119,"marks":7120,"value":485,"nodeType":84},{},[],{"data":7122,"content":7123,"nodeType":108},{},[7124],{"data":7125,"marks":7126,"value":187,"nodeType":84},{},[],{"metadata":7128,"sys":7131,"fields":7136},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7134,"publishedVersion":63,"revision":45,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7137},{"url":508,"details":7138,"fileName":514,"contentType":515},{"size":510,"image":7139},{"width":512,"height":513},{"sys":7141,"fields":7144},{"id":7142,"createdAt":7143},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":7145,"slug":7146,"articleIntro":7145,"category":7147},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[7148],{"metadata":7149,"sys":7152,"fields":7159},{"tags":7150,"concepts":7151},[],[],{"space":7153,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7155,"publishedVersion":464,"revision":63,"contentType":7157,"locale":29},{"sys":7154},{"type":12,"linkType":13,"id":14},{"sys":7156},{"id":21,"type":12,"linkType":22},{"sys":7158},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7160,"metaTitle":474,"metaDescription":475,"mainTitle":7161,"subtitle":493,"heroImage":7176,"ctaButton":516,"ctaLink":517},[473],{"data":7162,"content":7163,"nodeType":448},{},[7164,7170],{"data":7165,"content":7166,"nodeType":486},{},[7167],{"data":7168,"marks":7169,"value":485,"nodeType":84},{},[],{"data":7171,"content":7172,"nodeType":108},{},[7173],{"data":7174,"marks":7175,"value":187,"nodeType":84},{},[],{"metadata":7177,"sys":7180,"fields":7185},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7183,"publishedVersion":63,"revision":45,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7186},{"url":508,"details":7187,"fileName":514,"contentType":515},{"size":510,"image":7188},{"width":512,"height":513},{"sys":7190,"fields":7193},{"id":7191,"createdAt":7192},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":7194,"slug":7195,"articleIntro":7194,"category":7196},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[7197],{"metadata":7198,"sys":7201,"fields":7208},{"tags":7199,"concepts":7200},[],[],{"space":7202,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7204,"publishedVersion":464,"revision":63,"contentType":7206,"locale":29},{"sys":7203},{"type":12,"linkType":13,"id":14},{"sys":7205},{"id":21,"type":12,"linkType":22},{"sys":7207},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7209,"metaTitle":474,"metaDescription":475,"mainTitle":7210,"subtitle":493,"heroImage":7225,"ctaButton":516,"ctaLink":517},[473],{"data":7211,"content":7212,"nodeType":448},{},[7213,7219],{"data":7214,"content":7215,"nodeType":486},{},[7216],{"data":7217,"marks":7218,"value":485,"nodeType":84},{},[],{"data":7220,"content":7221,"nodeType":108},{},[7222],{"data":7223,"marks":7224,"value":187,"nodeType":84},{},[],{"metadata":7226,"sys":7229,"fields":7234},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7232,"publishedVersion":63,"revision":45,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7235},{"url":508,"details":7236,"fileName":514,"contentType":515},{"size":510,"image":7237},{"width":512,"height":513},{"sys":7239,"fields":7242},{"id":7240,"createdAt":7241},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":7243,"slug":7244,"articleIntro":-1,"category":7245},"Compte 512 - Banques","compte-512-banques",[7246],{"metadata":7247,"sys":7250,"fields":7257},{"tags":7248,"concepts":7249},[],[],{"space":7251,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7253,"publishedVersion":464,"revision":63,"contentType":7255,"locale":29},{"sys":7252},{"type":12,"linkType":13,"id":14},{"sys":7254},{"id":21,"type":12,"linkType":22},{"sys":7256},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7258,"metaTitle":474,"metaDescription":475,"mainTitle":7259,"subtitle":493,"heroImage":7274,"ctaButton":516,"ctaLink":517},[473],{"data":7260,"content":7261,"nodeType":448},{},[7262,7268],{"data":7263,"content":7264,"nodeType":486},{},[7265],{"data":7266,"marks":7267,"value":485,"nodeType":84},{},[],{"data":7269,"content":7270,"nodeType":108},{},[7271],{"data":7272,"marks":7273,"value":187,"nodeType":84},{},[],{"metadata":7275,"sys":7278,"fields":7283},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7281,"publishedVersion":63,"revision":45,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7284},{"url":508,"details":7285,"fileName":514,"contentType":515},{"size":510,"image":7286},{"width":512,"height":513},{"sys":7288,"fields":7291},{"id":7289,"createdAt":7290},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":7292,"slug":7293,"articleIntro":7292,"category":7294},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[7295],{"metadata":7296,"sys":7299,"fields":7306},{"tags":7297,"concepts":7298},[],[],{"space":7300,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7302,"publishedVersion":464,"revision":63,"contentType":7304,"locale":29},{"sys":7301},{"type":12,"linkType":13,"id":14},{"sys":7303},{"id":21,"type":12,"linkType":22},{"sys":7305},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7307,"metaTitle":474,"metaDescription":475,"mainTitle":7308,"subtitle":493,"heroImage":7323,"ctaButton":516,"ctaLink":517},[473],{"data":7309,"content":7310,"nodeType":448},{},[7311,7317],{"data":7312,"content":7313,"nodeType":486},{},[7314],{"data":7315,"marks":7316,"value":485,"nodeType":84},{},[],{"data":7318,"content":7319,"nodeType":108},{},[7320],{"data":7321,"marks":7322,"value":187,"nodeType":84},{},[],{"metadata":7324,"sys":7327,"fields":7332},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7330,"publishedVersion":63,"revision":45,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7333},{"url":508,"details":7334,"fileName":514,"contentType":515},{"size":510,"image":7335},{"width":512,"height":513},{"sys":7337,"fields":7340},{"id":7338,"createdAt":7339},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":7341,"slug":7342,"articleIntro":7341,"category":7343},"2748 - Autres prêts","compte-2748-autres-prets",[7344],{"metadata":7345,"sys":7348,"fields":7355},{"tags":7346,"concepts":7347},[],[],{"space":7349,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7351,"publishedVersion":464,"revision":63,"contentType":7353,"locale":29},{"sys":7350},{"type":12,"linkType":13,"id":14},{"sys":7352},{"id":21,"type":12,"linkType":22},{"sys":7354},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7356,"metaTitle":474,"metaDescription":475,"mainTitle":7357,"subtitle":493,"heroImage":7372,"ctaButton":516,"ctaLink":517},[473],{"data":7358,"content":7359,"nodeType":448},{},[7360,7366],{"data":7361,"content":7362,"nodeType":486},{},[7363],{"data":7364,"marks":7365,"value":485,"nodeType":84},{},[],{"data":7367,"content":7368,"nodeType":108},{},[7369],{"data":7370,"marks":7371,"value":187,"nodeType":84},{},[],{"metadata":7373,"sys":7376,"fields":7381},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7379,"publishedVersion":63,"revision":45,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7382},{"url":508,"details":7383,"fileName":514,"contentType":515},{"size":510,"image":7384},{"width":512,"height":513},{"sys":7386,"fields":7389},{"id":7387,"createdAt":7388},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":7390,"slug":7391,"articleIntro":-1,"category":7392},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[7393],{"metadata":7394,"sys":7397,"fields":7404},{"tags":7395,"concepts":7396},[],[],{"space":7398,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7400,"publishedVersion":464,"revision":63,"contentType":7402,"locale":29},{"sys":7399},{"type":12,"linkType":13,"id":14},{"sys":7401},{"id":21,"type":12,"linkType":22},{"sys":7403},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7405,"metaTitle":474,"metaDescription":475,"mainTitle":7406,"subtitle":493,"heroImage":7421,"ctaButton":516,"ctaLink":517},[473],{"data":7407,"content":7408,"nodeType":448},{},[7409,7415],{"data":7410,"content":7411,"nodeType":486},{},[7412],{"data":7413,"marks":7414,"value":485,"nodeType":84},{},[],{"data":7416,"content":7417,"nodeType":108},{},[7418],{"data":7419,"marks":7420,"value":187,"nodeType":84},{},[],{"metadata":7422,"sys":7425,"fields":7430},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7428,"publishedVersion":63,"revision":45,"locale":29},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7431},{"url":508,"details":7432,"fileName":514,"contentType":515},{"size":510,"image":7433},{"width":512,"height":513},{"sys":7435,"fields":7438},{"id":7436,"createdAt":7437},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":7439,"slug":7440,"articleIntro":7441,"category":7442},"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.",[7443],{"metadata":7444,"sys":7447,"fields":7454},{"tags":7445,"concepts":7446},[],[],{"space":7448,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7450,"publishedVersion":464,"revision":63,"contentType":7452,"locale":29},{"sys":7449},{"type":12,"linkType":13,"id":14},{"sys":7451},{"id":21,"type":12,"linkType":22},{"sys":7453},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7455,"metaTitle":474,"metaDescription":475,"mainTitle":7456,"subtitle":493,"heroImage":7471,"ctaButton":516,"ctaLink":517},[473],{"data":7457,"content":7458,"nodeType":448},{},[7459,7465],{"data":7460,"content":7461,"nodeType":486},{},[7462],{"data":7463,"marks":7464,"value":485,"nodeType":84},{},[],{"data":7466,"content":7467,"nodeType":108},{},[7468],{"data":7469,"marks":7470,"value":187,"nodeType":84},{},[],{"metadata":7472,"sys":7475,"fields":7480},{"tags":7473,"concepts":7474},[],[],{"space":7476,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7478,"publishedVersion":63,"revision":45,"locale":29},{"sys":7477},{"type":12,"linkType":13,"id":14},{"sys":7479},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7481},{"url":508,"details":7482,"fileName":514,"contentType":515},{"size":510,"image":7483},{"width":512,"height":513},{"sys":7485,"fields":7488},{"id":7486,"createdAt":7487},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":7489,"slug":7490,"articleIntro":-1,"category":7491},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[7492],{"metadata":7493,"sys":7496,"fields":7503},{"tags":7494,"concepts":7495},[],[],{"space":7497,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7499,"publishedVersion":464,"revision":63,"contentType":7501,"locale":29},{"sys":7498},{"type":12,"linkType":13,"id":14},{"sys":7500},{"id":21,"type":12,"linkType":22},{"sys":7502},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7504,"metaTitle":474,"metaDescription":475,"mainTitle":7505,"subtitle":493,"heroImage":7520,"ctaButton":516,"ctaLink":517},[473],{"data":7506,"content":7507,"nodeType":448},{},[7508,7514],{"data":7509,"content":7510,"nodeType":486},{},[7511],{"data":7512,"marks":7513,"value":485,"nodeType":84},{},[],{"data":7515,"content":7516,"nodeType":108},{},[7517],{"data":7518,"marks":7519,"value":187,"nodeType":84},{},[],{"metadata":7521,"sys":7524,"fields":7529},{"tags":7522,"concepts":7523},[],[],{"space":7525,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7527,"publishedVersion":63,"revision":45,"locale":29},{"sys":7526},{"type":12,"linkType":13,"id":14},{"sys":7528},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7530},{"url":508,"details":7531,"fileName":514,"contentType":515},{"size":510,"image":7532},{"width":512,"height":513},{"sys":7534,"fields":7537},{"id":7535,"createdAt":7536},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":7538,"slug":7539,"articleIntro":7538,"category":7540},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[7541],{"metadata":7542,"sys":7545,"fields":7552},{"tags":7543,"concepts":7544},[],[],{"space":7546,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7548,"publishedVersion":464,"revision":63,"contentType":7550,"locale":29},{"sys":7547},{"type":12,"linkType":13,"id":14},{"sys":7549},{"id":21,"type":12,"linkType":22},{"sys":7551},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7553,"metaTitle":474,"metaDescription":475,"mainTitle":7554,"subtitle":493,"heroImage":7569,"ctaButton":516,"ctaLink":517},[473],{"data":7555,"content":7556,"nodeType":448},{},[7557,7563],{"data":7558,"content":7559,"nodeType":486},{},[7560],{"data":7561,"marks":7562,"value":485,"nodeType":84},{},[],{"data":7564,"content":7565,"nodeType":108},{},[7566],{"data":7567,"marks":7568,"value":187,"nodeType":84},{},[],{"metadata":7570,"sys":7573,"fields":7578},{"tags":7571,"concepts":7572},[],[],{"space":7574,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7576,"publishedVersion":63,"revision":45,"locale":29},{"sys":7575},{"type":12,"linkType":13,"id":14},{"sys":7577},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7579},{"url":508,"details":7580,"fileName":514,"contentType":515},{"size":510,"image":7581},{"width":512,"height":513},{"sys":7583,"fields":7586},{"id":7584,"createdAt":7585},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":7587,"slug":7588,"articleIntro":-1,"category":7589},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[7590],{"metadata":7591,"sys":7594,"fields":7601},{"tags":7592,"concepts":7593},[],[],{"space":7595,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7597,"publishedVersion":464,"revision":63,"contentType":7599,"locale":29},{"sys":7596},{"type":12,"linkType":13,"id":14},{"sys":7598},{"id":21,"type":12,"linkType":22},{"sys":7600},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7602,"metaTitle":474,"metaDescription":475,"mainTitle":7603,"subtitle":493,"heroImage":7618,"ctaButton":516,"ctaLink":517},[473],{"data":7604,"content":7605,"nodeType":448},{},[7606,7612],{"data":7607,"content":7608,"nodeType":486},{},[7609],{"data":7610,"marks":7611,"value":485,"nodeType":84},{},[],{"data":7613,"content":7614,"nodeType":108},{},[7615],{"data":7616,"marks":7617,"value":187,"nodeType":84},{},[],{"metadata":7619,"sys":7622,"fields":7627},{"tags":7620,"concepts":7621},[],[],{"space":7623,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":7625,"publishedVersion":63,"revision":45,"locale":29},{"sys":7624},{"type":12,"linkType":13,"id":14},{"sys":7626},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":7628},{"url":508,"details":7629,"fileName":514,"contentType":515},{"size":510,"image":7630},{"width":512,"height":513},{"sys":7632,"fields":7635},{"id":7633,"createdAt":7634},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":7636,"slug":7637,"articleIntro":7638,"category":7639},"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.",[7640],{"metadata":7641,"sys":7644,"fields":7651},{"tags":7642,"concepts":7643},[],[],{"space":7645,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7647,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7652,"metaTitle":474,"metaDescription":475,"mainTitle":7653,"subtitle":493,"heroImage":7668,"ctaButton":516,"ctaLink":517},[473],{"data":7654,"content":7655,"nodeType":448},{},[7656,7662],{"data":7657,"content":7658,"nodeType":486},{},[7659],{"data":7660,"marks":7661,"value":485,"nodeType":84},{},[],{"data":7663,"content":7664,"nodeType":108},{},[7665],{"data":7666,"marks":7667,"value":187,"nodeType":84},{},[],{"metadata":7669,"sys":7672,"fields":7677},{"tags":7670,"concepts":7671},[],[],{"space":7673,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7678},{"url":508,"details":7679,"fileName":514,"contentType":515},{"size":510,"image":7680},{"width":512,"height":513},{"sys":7682,"fields":7685},{"id":7683,"createdAt":7684},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":7686,"slug":7687,"articleIntro":-1,"category":7688},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[7689],{"metadata":7690,"sys":7693,"fields":7700},{"tags":7691,"concepts":7692},[],[],{"space":7694,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7696,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7701,"metaTitle":474,"metaDescription":475,"mainTitle":7702,"subtitle":493,"heroImage":7717,"ctaButton":516,"ctaLink":517},[473],{"data":7703,"content":7704,"nodeType":448},{},[7705,7711],{"data":7706,"content":7707,"nodeType":486},{},[7708],{"data":7709,"marks":7710,"value":485,"nodeType":84},{},[],{"data":7712,"content":7713,"nodeType":108},{},[7714],{"data":7715,"marks":7716,"value":187,"nodeType":84},{},[],{"metadata":7718,"sys":7721,"fields":7726},{"tags":7719,"concepts":7720},[],[],{"space":7722,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7727},{"url":508,"details":7728,"fileName":514,"contentType":515},{"size":510,"image":7729},{"width":512,"height":513},{"sys":7731,"fields":7734},{"id":7732,"createdAt":7733},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":7735,"slug":7736,"articleIntro":7735,"category":7737},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[7738],{"metadata":7739,"sys":7742,"fields":7749},{"tags":7740,"concepts":7741},[],[],{"space":7743,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7745,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7750,"metaTitle":474,"metaDescription":475,"mainTitle":7751,"subtitle":493,"heroImage":7766,"ctaButton":516,"ctaLink":517},[473],{"data":7752,"content":7753,"nodeType":448},{},[7754,7760],{"data":7755,"content":7756,"nodeType":486},{},[7757],{"data":7758,"marks":7759,"value":485,"nodeType":84},{},[],{"data":7761,"content":7762,"nodeType":108},{},[7763],{"data":7764,"marks":7765,"value":187,"nodeType":84},{},[],{"metadata":7767,"sys":7770,"fields":7775},{"tags":7768,"concepts":7769},[],[],{"space":7771,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7776},{"url":508,"details":7777,"fileName":514,"contentType":515},{"size":510,"image":7778},{"width":512,"height":513},{"sys":7780,"fields":7783},{"id":7781,"createdAt":7782},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":7784,"slug":7785,"articleIntro":-1,"category":7786},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[7787],{"metadata":7788,"sys":7791,"fields":7798},{"tags":7789,"concepts":7790},[],[],{"space":7792,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7794,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7799,"metaTitle":474,"metaDescription":475,"mainTitle":7800,"subtitle":493,"heroImage":7815,"ctaButton":516,"ctaLink":517},[473],{"data":7801,"content":7802,"nodeType":448},{},[7803,7809],{"data":7804,"content":7805,"nodeType":486},{},[7806],{"data":7807,"marks":7808,"value":485,"nodeType":84},{},[],{"data":7810,"content":7811,"nodeType":108},{},[7812],{"data":7813,"marks":7814,"value":187,"nodeType":84},{},[],{"metadata":7816,"sys":7819,"fields":7824},{"tags":7817,"concepts":7818},[],[],{"space":7820,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7825},{"url":508,"details":7826,"fileName":514,"contentType":515},{"size":510,"image":7827},{"width":512,"height":513},{"sys":7829,"fields":7832},{"id":7830,"createdAt":7831},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":7833,"slug":7834,"articleIntro":7833,"category":7835},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[7836],{"metadata":7837,"sys":7840,"fields":7847},{"tags":7838,"concepts":7839},[],[],{"space":7841,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7843,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7848,"metaTitle":474,"metaDescription":475,"mainTitle":7849,"subtitle":493,"heroImage":7864,"ctaButton":516,"ctaLink":517},[473],{"data":7850,"content":7851,"nodeType":448},{},[7852,7858],{"data":7853,"content":7854,"nodeType":486},{},[7855],{"data":7856,"marks":7857,"value":485,"nodeType":84},{},[],{"data":7859,"content":7860,"nodeType":108},{},[7861],{"data":7862,"marks":7863,"value":187,"nodeType":84},{},[],{"metadata":7865,"sys":7868,"fields":7873},{"tags":7866,"concepts":7867},[],[],{"space":7869,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7874},{"url":508,"details":7875,"fileName":514,"contentType":515},{"size":510,"image":7876},{"width":512,"height":513},{"sys":7878,"fields":7881},{"id":7879,"createdAt":7880},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":7882,"slug":7883,"articleIntro":7882,"category":7884},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[7885],{"metadata":7886,"sys":7889,"fields":7896},{"tags":7887,"concepts":7888},[],[],{"space":7890,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7892,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7897,"metaTitle":474,"metaDescription":475,"mainTitle":7898,"subtitle":493,"heroImage":7913,"ctaButton":516,"ctaLink":517},[473],{"data":7899,"content":7900,"nodeType":448},{},[7901,7907],{"data":7902,"content":7903,"nodeType":486},{},[7904],{"data":7905,"marks":7906,"value":485,"nodeType":84},{},[],{"data":7908,"content":7909,"nodeType":108},{},[7910],{"data":7911,"marks":7912,"value":187,"nodeType":84},{},[],{"metadata":7914,"sys":7917,"fields":7922},{"tags":7915,"concepts":7916},[],[],{"space":7918,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7923},{"url":508,"details":7924,"fileName":514,"contentType":515},{"size":510,"image":7925},{"width":512,"height":513},{"sys":7927,"fields":7930},{"id":7928,"createdAt":7929},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":7931,"slug":7932,"articleIntro":7931,"category":7933},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[7934],{"metadata":7935,"sys":7938,"fields":7945},{"tags":7936,"concepts":7937},[],[],{"space":7939,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7941,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7946,"metaTitle":474,"metaDescription":475,"mainTitle":7947,"subtitle":493,"heroImage":7962,"ctaButton":516,"ctaLink":517},[473],{"data":7948,"content":7949,"nodeType":448},{},[7950,7956],{"data":7951,"content":7952,"nodeType":486},{},[7953],{"data":7954,"marks":7955,"value":485,"nodeType":84},{},[],{"data":7957,"content":7958,"nodeType":108},{},[7959],{"data":7960,"marks":7961,"value":187,"nodeType":84},{},[],{"metadata":7963,"sys":7966,"fields":7971},{"tags":7964,"concepts":7965},[],[],{"space":7967,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":7972},{"url":508,"details":7973,"fileName":514,"contentType":515},{"size":510,"image":7974},{"width":512,"height":513},{"sys":7976,"fields":7979},{"id":7977,"createdAt":7978},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7980,"slug":7981,"articleIntro":7980,"category":7982},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7983],{"metadata":7984,"sys":7987,"fields":7994},{"tags":7985,"concepts":7986},[],[],{"space":7988,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":7990,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":7995,"metaTitle":474,"metaDescription":475,"mainTitle":7996,"subtitle":493,"heroImage":8011,"ctaButton":516,"ctaLink":517},[473],{"data":7997,"content":7998,"nodeType":448},{},[7999,8005],{"data":8000,"content":8001,"nodeType":486},{},[8002],{"data":8003,"marks":8004,"value":485,"nodeType":84},{},[],{"data":8006,"content":8007,"nodeType":108},{},[8008],{"data":8009,"marks":8010,"value":187,"nodeType":84},{},[],{"metadata":8012,"sys":8015,"fields":8020},{"tags":8013,"concepts":8014},[],[],{"space":8016,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8021},{"url":508,"details":8022,"fileName":514,"contentType":515},{"size":510,"image":8023},{"width":512,"height":513},{"sys":8025,"fields":8028},{"id":8026,"createdAt":8027},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":8029,"slug":8030,"articleIntro":8029,"category":8031},"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",[8032],{"metadata":8033,"sys":8036,"fields":8043},{"tags":8034,"concepts":8035},[],[],{"space":8037,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8039,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8044,"metaTitle":474,"metaDescription":475,"mainTitle":8045,"subtitle":493,"heroImage":8060,"ctaButton":516,"ctaLink":517},[473],{"data":8046,"content":8047,"nodeType":448},{},[8048,8054],{"data":8049,"content":8050,"nodeType":486},{},[8051],{"data":8052,"marks":8053,"value":485,"nodeType":84},{},[],{"data":8055,"content":8056,"nodeType":108},{},[8057],{"data":8058,"marks":8059,"value":187,"nodeType":84},{},[],{"metadata":8061,"sys":8064,"fields":8069},{"tags":8062,"concepts":8063},[],[],{"space":8065,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8070},{"url":508,"details":8071,"fileName":514,"contentType":515},{"size":510,"image":8072},{"width":512,"height":513},{"sys":8074,"fields":8077},{"id":8075,"createdAt":8076},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":8078,"slug":8079,"articleIntro":-1,"category":8080},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[8081],{"metadata":8082,"sys":8085,"fields":8092},{"tags":8083,"concepts":8084},[],[],{"space":8086,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8088,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8093,"metaTitle":474,"metaDescription":475,"mainTitle":8094,"subtitle":493,"heroImage":8109,"ctaButton":516,"ctaLink":517},[473],{"data":8095,"content":8096,"nodeType":448},{},[8097,8103],{"data":8098,"content":8099,"nodeType":486},{},[8100],{"data":8101,"marks":8102,"value":485,"nodeType":84},{},[],{"data":8104,"content":8105,"nodeType":108},{},[8106],{"data":8107,"marks":8108,"value":187,"nodeType":84},{},[],{"metadata":8110,"sys":8113,"fields":8118},{"tags":8111,"concepts":8112},[],[],{"space":8114,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8119},{"url":508,"details":8120,"fileName":514,"contentType":515},{"size":510,"image":8121},{"width":512,"height":513},{"sys":8123,"fields":8126},{"id":8124,"createdAt":8125},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":8127,"slug":8128,"articleIntro":-1,"category":8129},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[8130],{"metadata":8131,"sys":8134,"fields":8141},{"tags":8132,"concepts":8133},[],[],{"space":8135,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8137,"publishedVersion":464,"revision":63,"contentType":8139,"locale":29},{"sys":8136},{"type":12,"linkType":13,"id":14},{"sys":8138},{"id":21,"type":12,"linkType":22},{"sys":8140},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8142,"metaTitle":474,"metaDescription":475,"mainTitle":8143,"subtitle":493,"heroImage":8158,"ctaButton":516,"ctaLink":517},[473],{"data":8144,"content":8145,"nodeType":448},{},[8146,8152],{"data":8147,"content":8148,"nodeType":486},{},[8149],{"data":8150,"marks":8151,"value":485,"nodeType":84},{},[],{"data":8153,"content":8154,"nodeType":108},{},[8155],{"data":8156,"marks":8157,"value":187,"nodeType":84},{},[],{"metadata":8159,"sys":8162,"fields":8167},{"tags":8160,"concepts":8161},[],[],{"space":8163,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8165,"publishedVersion":63,"revision":45,"locale":29},{"sys":8164},{"type":12,"linkType":13,"id":14},{"sys":8166},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8168},{"url":508,"details":8169,"fileName":514,"contentType":515},{"size":510,"image":8170},{"width":512,"height":513},{"sys":8172,"fields":8175},{"id":8173,"createdAt":8174},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":8176,"slug":8177,"articleIntro":8176,"category":8178},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[8179],{"metadata":8180,"sys":8183,"fields":8190},{"tags":8181,"concepts":8182},[],[],{"space":8184,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8186,"publishedVersion":464,"revision":63,"contentType":8188,"locale":29},{"sys":8185},{"type":12,"linkType":13,"id":14},{"sys":8187},{"id":21,"type":12,"linkType":22},{"sys":8189},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8191,"metaTitle":474,"metaDescription":475,"mainTitle":8192,"subtitle":493,"heroImage":8207,"ctaButton":516,"ctaLink":517},[473],{"data":8193,"content":8194,"nodeType":448},{},[8195,8201],{"data":8196,"content":8197,"nodeType":486},{},[8198],{"data":8199,"marks":8200,"value":485,"nodeType":84},{},[],{"data":8202,"content":8203,"nodeType":108},{},[8204],{"data":8205,"marks":8206,"value":187,"nodeType":84},{},[],{"metadata":8208,"sys":8211,"fields":8216},{"tags":8209,"concepts":8210},[],[],{"space":8212,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8214,"publishedVersion":63,"revision":45,"locale":29},{"sys":8213},{"type":12,"linkType":13,"id":14},{"sys":8215},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8217},{"url":508,"details":8218,"fileName":514,"contentType":515},{"size":510,"image":8219},{"width":512,"height":513},{"sys":8221,"fields":8224},{"id":8222,"createdAt":8223},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":8225,"slug":8226,"articleIntro":8225,"category":8227},"Compte 502 - Actions propres","compte-502-actions-propres",[8228],{"metadata":8229,"sys":8232,"fields":8239},{"tags":8230,"concepts":8231},[],[],{"space":8233,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8235,"publishedVersion":464,"revision":63,"contentType":8237,"locale":29},{"sys":8234},{"type":12,"linkType":13,"id":14},{"sys":8236},{"id":21,"type":12,"linkType":22},{"sys":8238},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8240,"metaTitle":474,"metaDescription":475,"mainTitle":8241,"subtitle":493,"heroImage":8256,"ctaButton":516,"ctaLink":517},[473],{"data":8242,"content":8243,"nodeType":448},{},[8244,8250],{"data":8245,"content":8246,"nodeType":486},{},[8247],{"data":8248,"marks":8249,"value":485,"nodeType":84},{},[],{"data":8251,"content":8252,"nodeType":108},{},[8253],{"data":8254,"marks":8255,"value":187,"nodeType":84},{},[],{"metadata":8257,"sys":8260,"fields":8265},{"tags":8258,"concepts":8259},[],[],{"space":8261,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8263,"publishedVersion":63,"revision":45,"locale":29},{"sys":8262},{"type":12,"linkType":13,"id":14},{"sys":8264},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8266},{"url":508,"details":8267,"fileName":514,"contentType":515},{"size":510,"image":8268},{"width":512,"height":513},{"sys":8270,"fields":8273},{"id":8271,"createdAt":8272},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":8274,"slug":8275,"articleIntro":8274,"category":8276},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[8277],{"metadata":8278,"sys":8281,"fields":8288},{"tags":8279,"concepts":8280},[],[],{"space":8282,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8284,"publishedVersion":464,"revision":63,"contentType":8286,"locale":29},{"sys":8283},{"type":12,"linkType":13,"id":14},{"sys":8285},{"id":21,"type":12,"linkType":22},{"sys":8287},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8289,"metaTitle":474,"metaDescription":475,"mainTitle":8290,"subtitle":493,"heroImage":8305,"ctaButton":516,"ctaLink":517},[473],{"data":8291,"content":8292,"nodeType":448},{},[8293,8299],{"data":8294,"content":8295,"nodeType":486},{},[8296],{"data":8297,"marks":8298,"value":485,"nodeType":84},{},[],{"data":8300,"content":8301,"nodeType":108},{},[8302],{"data":8303,"marks":8304,"value":187,"nodeType":84},{},[],{"metadata":8306,"sys":8309,"fields":8314},{"tags":8307,"concepts":8308},[],[],{"space":8310,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8312,"publishedVersion":63,"revision":45,"locale":29},{"sys":8311},{"type":12,"linkType":13,"id":14},{"sys":8313},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8315},{"url":508,"details":8316,"fileName":514,"contentType":515},{"size":510,"image":8317},{"width":512,"height":513},{"sys":8319,"fields":8322},{"id":8320,"createdAt":8321},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8323,"slug":8324,"articleIntro":8323,"category":8325},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8326],{"metadata":8327,"sys":8330,"fields":8337},{"tags":8328,"concepts":8329},[],[],{"space":8331,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8333,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8338,"metaTitle":474,"metaDescription":475,"mainTitle":8339,"subtitle":493,"heroImage":8354,"ctaButton":516,"ctaLink":517},[473],{"data":8340,"content":8341,"nodeType":448},{},[8342,8348],{"data":8343,"content":8344,"nodeType":486},{},[8345],{"data":8346,"marks":8347,"value":485,"nodeType":84},{},[],{"data":8349,"content":8350,"nodeType":108},{},[8351],{"data":8352,"marks":8353,"value":187,"nodeType":84},{},[],{"metadata":8355,"sys":8358,"fields":8363},{"tags":8356,"concepts":8357},[],[],{"space":8359,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8364},{"url":508,"details":8365,"fileName":514,"contentType":515},{"size":510,"image":8366},{"width":512,"height":513},{"sys":8368,"fields":8371},{"id":8369,"createdAt":8370},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":8372,"slug":8373,"articleIntro":8372,"category":8374},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[8375],{"metadata":8376,"sys":8379,"fields":8386},{"tags":8377,"concepts":8378},[],[],{"space":8380,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8382,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8387,"metaTitle":474,"metaDescription":475,"mainTitle":8388,"subtitle":493,"heroImage":8403,"ctaButton":516,"ctaLink":517},[473],{"data":8389,"content":8390,"nodeType":448},{},[8391,8397],{"data":8392,"content":8393,"nodeType":486},{},[8394],{"data":8395,"marks":8396,"value":485,"nodeType":84},{},[],{"data":8398,"content":8399,"nodeType":108},{},[8400],{"data":8401,"marks":8402,"value":187,"nodeType":84},{},[],{"metadata":8404,"sys":8407,"fields":8412},{"tags":8405,"concepts":8406},[],[],{"space":8408,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8413},{"url":508,"details":8414,"fileName":514,"contentType":515},{"size":510,"image":8415},{"width":512,"height":513},{"sys":8417,"fields":8420},{"id":8418,"createdAt":8419},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":8421,"slug":8422,"articleIntro":8421,"category":8423},"Compte 6156 - Maintenance","compte-6156-maintenance",[8424],{"metadata":8425,"sys":8428,"fields":8435},{"tags":8426,"concepts":8427},[],[],{"space":8429,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8431,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8436,"metaTitle":474,"metaDescription":475,"mainTitle":8437,"subtitle":493,"heroImage":8452,"ctaButton":516,"ctaLink":517},[473],{"data":8438,"content":8439,"nodeType":448},{},[8440,8446],{"data":8441,"content":8442,"nodeType":486},{},[8443],{"data":8444,"marks":8445,"value":485,"nodeType":84},{},[],{"data":8447,"content":8448,"nodeType":108},{},[8449],{"data":8450,"marks":8451,"value":187,"nodeType":84},{},[],{"metadata":8453,"sys":8456,"fields":8461},{"tags":8454,"concepts":8455},[],[],{"space":8457,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8462},{"url":508,"details":8463,"fileName":514,"contentType":515},{"size":510,"image":8464},{"width":512,"height":513},{"sys":8466,"fields":8469},{"id":8467,"createdAt":8468},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":8470,"slug":8471,"articleIntro":8470,"category":8472},"Compte 213 - Constructions","compte-213-constructions",[8473],{"metadata":8474,"sys":8477,"fields":8484},{"tags":8475,"concepts":8476},[],[],{"space":8478,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8480,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8485,"metaTitle":474,"metaDescription":475,"mainTitle":8486,"subtitle":493,"heroImage":8501,"ctaButton":516,"ctaLink":517},[473],{"data":8487,"content":8488,"nodeType":448},{},[8489,8495],{"data":8490,"content":8491,"nodeType":486},{},[8492],{"data":8493,"marks":8494,"value":485,"nodeType":84},{},[],{"data":8496,"content":8497,"nodeType":108},{},[8498],{"data":8499,"marks":8500,"value":187,"nodeType":84},{},[],{"metadata":8502,"sys":8505,"fields":8510},{"tags":8503,"concepts":8504},[],[],{"space":8506,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":8511},{"url":508,"details":8512,"fileName":514,"contentType":515},{"size":510,"image":8513},{"width":512,"height":513},{"sys":8515,"fields":8518},{"id":8516,"createdAt":8517},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":8519,"slug":8520,"articleIntro":8521,"category":8522},"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.",[8523],{"metadata":8524,"sys":8527,"fields":8534},{"tags":8525,"concepts":8526},[],[],{"space":8528,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8530,"publishedVersion":464,"revision":63,"contentType":8532,"locale":29},{"sys":8529},{"type":12,"linkType":13,"id":14},{"sys":8531},{"id":21,"type":12,"linkType":22},{"sys":8533},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8535,"metaTitle":474,"metaDescription":475,"mainTitle":8536,"subtitle":493,"heroImage":8551,"ctaButton":516,"ctaLink":517},[473],{"data":8537,"content":8538,"nodeType":448},{},[8539,8545],{"data":8540,"content":8541,"nodeType":486},{},[8542],{"data":8543,"marks":8544,"value":485,"nodeType":84},{},[],{"data":8546,"content":8547,"nodeType":108},{},[8548],{"data":8549,"marks":8550,"value":187,"nodeType":84},{},[],{"metadata":8552,"sys":8555,"fields":8560},{"tags":8553,"concepts":8554},[],[],{"space":8556,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8558,"publishedVersion":63,"revision":45,"locale":29},{"sys":8557},{"type":12,"linkType":13,"id":14},{"sys":8559},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8561},{"url":508,"details":8562,"fileName":514,"contentType":515},{"size":510,"image":8563},{"width":512,"height":513},{"sys":8565,"fields":8568},{"id":8566,"createdAt":8567},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":8569,"slug":8570,"articleIntro":8569,"category":8571},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[8572],{"metadata":8573,"sys":8576,"fields":8583},{"tags":8574,"concepts":8575},[],[],{"space":8577,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8579,"publishedVersion":464,"revision":63,"contentType":8581,"locale":29},{"sys":8578},{"type":12,"linkType":13,"id":14},{"sys":8580},{"id":21,"type":12,"linkType":22},{"sys":8582},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8584,"metaTitle":474,"metaDescription":475,"mainTitle":8585,"subtitle":493,"heroImage":8600,"ctaButton":516,"ctaLink":517},[473],{"data":8586,"content":8587,"nodeType":448},{},[8588,8594],{"data":8589,"content":8590,"nodeType":486},{},[8591],{"data":8592,"marks":8593,"value":485,"nodeType":84},{},[],{"data":8595,"content":8596,"nodeType":108},{},[8597],{"data":8598,"marks":8599,"value":187,"nodeType":84},{},[],{"metadata":8601,"sys":8604,"fields":8609},{"tags":8602,"concepts":8603},[],[],{"space":8605,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8607,"publishedVersion":63,"revision":45,"locale":29},{"sys":8606},{"type":12,"linkType":13,"id":14},{"sys":8608},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8610},{"url":508,"details":8611,"fileName":514,"contentType":515},{"size":510,"image":8612},{"width":512,"height":513},{"sys":8614,"fields":8617},{"id":8615,"createdAt":8616},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":8618,"slug":8619,"articleIntro":8618,"category":8620},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[8621],{"metadata":8622,"sys":8625,"fields":8632},{"tags":8623,"concepts":8624},[],[],{"space":8626,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8628,"publishedVersion":464,"revision":63,"contentType":8630,"locale":29},{"sys":8627},{"type":12,"linkType":13,"id":14},{"sys":8629},{"id":21,"type":12,"linkType":22},{"sys":8631},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8633,"metaTitle":474,"metaDescription":475,"mainTitle":8634,"subtitle":493,"heroImage":8649,"ctaButton":516,"ctaLink":517},[473],{"data":8635,"content":8636,"nodeType":448},{},[8637,8643],{"data":8638,"content":8639,"nodeType":486},{},[8640],{"data":8641,"marks":8642,"value":485,"nodeType":84},{},[],{"data":8644,"content":8645,"nodeType":108},{},[8646],{"data":8647,"marks":8648,"value":187,"nodeType":84},{},[],{"metadata":8650,"sys":8653,"fields":8658},{"tags":8651,"concepts":8652},[],[],{"space":8654,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8656,"publishedVersion":63,"revision":45,"locale":29},{"sys":8655},{"type":12,"linkType":13,"id":14},{"sys":8657},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8659},{"url":508,"details":8660,"fileName":514,"contentType":515},{"size":510,"image":8661},{"width":512,"height":513},{"sys":8663,"fields":8666},{"id":8664,"createdAt":8665},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":8667,"slug":8668,"articleIntro":8667,"category":8669},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[8670],{"metadata":8671,"sys":8674,"fields":8681},{"tags":8672,"concepts":8673},[],[],{"space":8675,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8677,"publishedVersion":464,"revision":63,"contentType":8679,"locale":29},{"sys":8676},{"type":12,"linkType":13,"id":14},{"sys":8678},{"id":21,"type":12,"linkType":22},{"sys":8680},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8682,"metaTitle":474,"metaDescription":475,"mainTitle":8683,"subtitle":493,"heroImage":8698,"ctaButton":516,"ctaLink":517},[473],{"data":8684,"content":8685,"nodeType":448},{},[8686,8692],{"data":8687,"content":8688,"nodeType":486},{},[8689],{"data":8690,"marks":8691,"value":485,"nodeType":84},{},[],{"data":8693,"content":8694,"nodeType":108},{},[8695],{"data":8696,"marks":8697,"value":187,"nodeType":84},{},[],{"metadata":8699,"sys":8702,"fields":8707},{"tags":8700,"concepts":8701},[],[],{"space":8703,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8705,"publishedVersion":63,"revision":45,"locale":29},{"sys":8704},{"type":12,"linkType":13,"id":14},{"sys":8706},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8708},{"url":508,"details":8709,"fileName":514,"contentType":515},{"size":510,"image":8710},{"width":512,"height":513},{"sys":8712,"fields":8715},{"id":8713,"createdAt":8714},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":8716,"slug":8717,"articleIntro":-1,"category":8718},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[8719],{"metadata":8720,"sys":8723,"fields":8730},{"tags":8721,"concepts":8722},[],[],{"space":8724,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8726,"publishedVersion":464,"revision":63,"contentType":8728,"locale":29},{"sys":8725},{"type":12,"linkType":13,"id":14},{"sys":8727},{"id":21,"type":12,"linkType":22},{"sys":8729},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8731,"metaTitle":474,"metaDescription":475,"mainTitle":8732,"subtitle":493,"heroImage":8747,"ctaButton":516,"ctaLink":517},[473],{"data":8733,"content":8734,"nodeType":448},{},[8735,8741],{"data":8736,"content":8737,"nodeType":486},{},[8738],{"data":8739,"marks":8740,"value":485,"nodeType":84},{},[],{"data":8742,"content":8743,"nodeType":108},{},[8744],{"data":8745,"marks":8746,"value":187,"nodeType":84},{},[],{"metadata":8748,"sys":8751,"fields":8756},{"tags":8749,"concepts":8750},[],[],{"space":8752,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8754,"publishedVersion":63,"revision":45,"locale":29},{"sys":8753},{"type":12,"linkType":13,"id":14},{"sys":8755},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8757},{"url":508,"details":8758,"fileName":514,"contentType":515},{"size":510,"image":8759},{"width":512,"height":513},{"sys":8761,"fields":8764},{"id":8762,"createdAt":8763},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":8765,"slug":8766,"articleIntro":-1,"category":8767},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[8768],{"metadata":8769,"sys":8772,"fields":8779},{"tags":8770,"concepts":8771},[],[],{"space":8773,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8775,"publishedVersion":464,"revision":63,"contentType":8777,"locale":29},{"sys":8774},{"type":12,"linkType":13,"id":14},{"sys":8776},{"id":21,"type":12,"linkType":22},{"sys":8778},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8780,"metaTitle":474,"metaDescription":475,"mainTitle":8781,"subtitle":493,"heroImage":8796,"ctaButton":516,"ctaLink":517},[473],{"data":8782,"content":8783,"nodeType":448},{},[8784,8790],{"data":8785,"content":8786,"nodeType":486},{},[8787],{"data":8788,"marks":8789,"value":485,"nodeType":84},{},[],{"data":8791,"content":8792,"nodeType":108},{},[8793],{"data":8794,"marks":8795,"value":187,"nodeType":84},{},[],{"metadata":8797,"sys":8800,"fields":8805},{"tags":8798,"concepts":8799},[],[],{"space":8801,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8803,"publishedVersion":63,"revision":45,"locale":29},{"sys":8802},{"type":12,"linkType":13,"id":14},{"sys":8804},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8806},{"url":508,"details":8807,"fileName":514,"contentType":515},{"size":510,"image":8808},{"width":512,"height":513},{"sys":8810,"fields":8813},{"id":8811,"createdAt":8812},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":8814,"slug":8815,"articleIntro":8814,"category":8816},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[8817],{"metadata":8818,"sys":8821,"fields":8828},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8824,"publishedVersion":464,"revision":63,"contentType":8826,"locale":29},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":21,"type":12,"linkType":22},{"sys":8827},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8829,"metaTitle":474,"metaDescription":475,"mainTitle":8830,"subtitle":493,"heroImage":8845,"ctaButton":516,"ctaLink":517},[473],{"data":8831,"content":8832,"nodeType":448},{},[8833,8839],{"data":8834,"content":8835,"nodeType":486},{},[8836],{"data":8837,"marks":8838,"value":485,"nodeType":84},{},[],{"data":8840,"content":8841,"nodeType":108},{},[8842],{"data":8843,"marks":8844,"value":187,"nodeType":84},{},[],{"metadata":8846,"sys":8849,"fields":8854},{"tags":8847,"concepts":8848},[],[],{"space":8850,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8852,"publishedVersion":63,"revision":45,"locale":29},{"sys":8851},{"type":12,"linkType":13,"id":14},{"sys":8853},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8855},{"url":508,"details":8856,"fileName":514,"contentType":515},{"size":510,"image":8857},{"width":512,"height":513},{"sys":8859,"fields":8862},{"id":8860,"createdAt":8861},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":8863,"slug":8864,"articleIntro":8863,"category":8865},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[8866],{"metadata":8867,"sys":8870,"fields":8877},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8873,"publishedVersion":464,"revision":63,"contentType":8875,"locale":29},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":21,"type":12,"linkType":22},{"sys":8876},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8878,"metaTitle":474,"metaDescription":475,"mainTitle":8879,"subtitle":493,"heroImage":8894,"ctaButton":516,"ctaLink":517},[473],{"data":8880,"content":8881,"nodeType":448},{},[8882,8888],{"data":8883,"content":8884,"nodeType":486},{},[8885],{"data":8886,"marks":8887,"value":485,"nodeType":84},{},[],{"data":8889,"content":8890,"nodeType":108},{},[8891],{"data":8892,"marks":8893,"value":187,"nodeType":84},{},[],{"metadata":8895,"sys":8898,"fields":8903},{"tags":8896,"concepts":8897},[],[],{"space":8899,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8901,"publishedVersion":63,"revision":45,"locale":29},{"sys":8900},{"type":12,"linkType":13,"id":14},{"sys":8902},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8904},{"url":508,"details":8905,"fileName":514,"contentType":515},{"size":510,"image":8906},{"width":512,"height":513},{"sys":8908,"fields":8911},{"id":8909,"createdAt":8910},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":8912,"slug":8913,"articleIntro":8912,"category":8914},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[8915],{"metadata":8916,"sys":8919,"fields":8926},{"tags":8917,"concepts":8918},[],[],{"space":8920,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8922,"publishedVersion":464,"revision":63,"contentType":8924,"locale":29},{"sys":8921},{"type":12,"linkType":13,"id":14},{"sys":8923},{"id":21,"type":12,"linkType":22},{"sys":8925},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8927,"metaTitle":474,"metaDescription":475,"mainTitle":8928,"subtitle":493,"heroImage":8943,"ctaButton":516,"ctaLink":517},[473],{"data":8929,"content":8930,"nodeType":448},{},[8931,8937],{"data":8932,"content":8933,"nodeType":486},{},[8934],{"data":8935,"marks":8936,"value":485,"nodeType":84},{},[],{"data":8938,"content":8939,"nodeType":108},{},[8940],{"data":8941,"marks":8942,"value":187,"nodeType":84},{},[],{"metadata":8944,"sys":8947,"fields":8952},{"tags":8945,"concepts":8946},[],[],{"space":8948,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8950,"publishedVersion":63,"revision":45,"locale":29},{"sys":8949},{"type":12,"linkType":13,"id":14},{"sys":8951},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":8953},{"url":508,"details":8954,"fileName":514,"contentType":515},{"size":510,"image":8955},{"width":512,"height":513},{"sys":8957,"fields":8960},{"id":8958,"createdAt":8959},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":8961,"slug":8962,"articleIntro":8961,"category":8963},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[8964],{"metadata":8965,"sys":8968,"fields":8975},{"tags":8966,"concepts":8967},[],[],{"space":8969,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":8971,"publishedVersion":464,"revision":63,"contentType":8973,"locale":29},{"sys":8970},{"type":12,"linkType":13,"id":14},{"sys":8972},{"id":21,"type":12,"linkType":22},{"sys":8974},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":8976,"metaTitle":474,"metaDescription":475,"mainTitle":8977,"subtitle":493,"heroImage":8992,"ctaButton":516,"ctaLink":517},[473],{"data":8978,"content":8979,"nodeType":448},{},[8980,8986],{"data":8981,"content":8982,"nodeType":486},{},[8983],{"data":8984,"marks":8985,"value":485,"nodeType":84},{},[],{"data":8987,"content":8988,"nodeType":108},{},[8989],{"data":8990,"marks":8991,"value":187,"nodeType":84},{},[],{"metadata":8993,"sys":8996,"fields":9001},{"tags":8994,"concepts":8995},[],[],{"space":8997,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":8999,"publishedVersion":63,"revision":45,"locale":29},{"sys":8998},{"type":12,"linkType":13,"id":14},{"sys":9000},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9002},{"url":508,"details":9003,"fileName":514,"contentType":515},{"size":510,"image":9004},{"width":512,"height":513},{"sys":9006,"fields":9009},{"id":9007,"createdAt":9008},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":9010,"slug":9011,"articleIntro":9010,"category":9012},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[9013],{"metadata":9014,"sys":9017,"fields":9024},{"tags":9015,"concepts":9016},[],[],{"space":9018,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9020,"publishedVersion":464,"revision":63,"contentType":9022,"locale":29},{"sys":9019},{"type":12,"linkType":13,"id":14},{"sys":9021},{"id":21,"type":12,"linkType":22},{"sys":9023},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9025,"metaTitle":474,"metaDescription":475,"mainTitle":9026,"subtitle":493,"heroImage":9041,"ctaButton":516,"ctaLink":517},[473],{"data":9027,"content":9028,"nodeType":448},{},[9029,9035],{"data":9030,"content":9031,"nodeType":486},{},[9032],{"data":9033,"marks":9034,"value":485,"nodeType":84},{},[],{"data":9036,"content":9037,"nodeType":108},{},[9038],{"data":9039,"marks":9040,"value":187,"nodeType":84},{},[],{"metadata":9042,"sys":9045,"fields":9050},{"tags":9043,"concepts":9044},[],[],{"space":9046,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9048,"publishedVersion":63,"revision":45,"locale":29},{"sys":9047},{"type":12,"linkType":13,"id":14},{"sys":9049},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9051},{"url":508,"details":9052,"fileName":514,"contentType":515},{"size":510,"image":9053},{"width":512,"height":513},{"sys":9055,"fields":9058},{"id":9056,"createdAt":9057},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":9059,"slug":9060,"articleIntro":9059,"category":9061},"78174 - Créances","compte-78174-creances",[9062],{"metadata":9063,"sys":9066,"fields":9073},{"tags":9064,"concepts":9065},[],[],{"space":9067,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9069,"publishedVersion":464,"revision":63,"contentType":9071,"locale":29},{"sys":9068},{"type":12,"linkType":13,"id":14},{"sys":9070},{"id":21,"type":12,"linkType":22},{"sys":9072},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9074,"metaTitle":474,"metaDescription":475,"mainTitle":9075,"subtitle":493,"heroImage":9090,"ctaButton":516,"ctaLink":517},[473],{"data":9076,"content":9077,"nodeType":448},{},[9078,9084],{"data":9079,"content":9080,"nodeType":486},{},[9081],{"data":9082,"marks":9083,"value":485,"nodeType":84},{},[],{"data":9085,"content":9086,"nodeType":108},{},[9087],{"data":9088,"marks":9089,"value":187,"nodeType":84},{},[],{"metadata":9091,"sys":9094,"fields":9099},{"tags":9092,"concepts":9093},[],[],{"space":9095,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9097,"publishedVersion":63,"revision":45,"locale":29},{"sys":9096},{"type":12,"linkType":13,"id":14},{"sys":9098},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9100},{"url":508,"details":9101,"fileName":514,"contentType":515},{"size":510,"image":9102},{"width":512,"height":513},{"sys":9104,"fields":9107},{"id":9105,"createdAt":9106},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":9108,"slug":9109,"articleIntro":-1,"category":9110},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[9111],{"metadata":9112,"sys":9115,"fields":9122},{"tags":9113,"concepts":9114},[],[],{"space":9116,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9118,"publishedVersion":464,"revision":63,"contentType":9120,"locale":29},{"sys":9117},{"type":12,"linkType":13,"id":14},{"sys":9119},{"id":21,"type":12,"linkType":22},{"sys":9121},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9123,"metaTitle":474,"metaDescription":475,"mainTitle":9124,"subtitle":493,"heroImage":9139,"ctaButton":516,"ctaLink":517},[473],{"data":9125,"content":9126,"nodeType":448},{},[9127,9133],{"data":9128,"content":9129,"nodeType":486},{},[9130],{"data":9131,"marks":9132,"value":485,"nodeType":84},{},[],{"data":9134,"content":9135,"nodeType":108},{},[9136],{"data":9137,"marks":9138,"value":187,"nodeType":84},{},[],{"metadata":9140,"sys":9143,"fields":9148},{"tags":9141,"concepts":9142},[],[],{"space":9144,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9146,"publishedVersion":63,"revision":45,"locale":29},{"sys":9145},{"type":12,"linkType":13,"id":14},{"sys":9147},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9149},{"url":508,"details":9150,"fileName":514,"contentType":515},{"size":510,"image":9151},{"width":512,"height":513},{"sys":9153,"fields":9156},{"id":9154,"createdAt":9155},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":9157,"slug":9158,"articleIntro":9159,"category":9160},"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.",[9161],{"metadata":9162,"sys":9165,"fields":9172},{"tags":9163,"concepts":9164},[],[],{"space":9166,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9168,"publishedVersion":464,"revision":63,"contentType":9170,"locale":29},{"sys":9167},{"type":12,"linkType":13,"id":14},{"sys":9169},{"id":21,"type":12,"linkType":22},{"sys":9171},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9173,"metaTitle":474,"metaDescription":475,"mainTitle":9174,"subtitle":493,"heroImage":9189,"ctaButton":516,"ctaLink":517},[473],{"data":9175,"content":9176,"nodeType":448},{},[9177,9183],{"data":9178,"content":9179,"nodeType":486},{},[9180],{"data":9181,"marks":9182,"value":485,"nodeType":84},{},[],{"data":9184,"content":9185,"nodeType":108},{},[9186],{"data":9187,"marks":9188,"value":187,"nodeType":84},{},[],{"metadata":9190,"sys":9193,"fields":9198},{"tags":9191,"concepts":9192},[],[],{"space":9194,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9196,"publishedVersion":63,"revision":45,"locale":29},{"sys":9195},{"type":12,"linkType":13,"id":14},{"sys":9197},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9199},{"url":508,"details":9200,"fileName":514,"contentType":515},{"size":510,"image":9201},{"width":512,"height":513},{"sys":9203,"fields":9206},{"id":9204,"createdAt":9205},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":129,"slug":9207,"articleIntro":129,"category":9208},"compte-6471-prestations-directes",[9209],{"metadata":9210,"sys":9213,"fields":9220},{"tags":9211,"concepts":9212},[],[],{"space":9214,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9216,"publishedVersion":464,"revision":63,"contentType":9218,"locale":29},{"sys":9215},{"type":12,"linkType":13,"id":14},{"sys":9217},{"id":21,"type":12,"linkType":22},{"sys":9219},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9221,"metaTitle":474,"metaDescription":475,"mainTitle":9222,"subtitle":493,"heroImage":9237,"ctaButton":516,"ctaLink":517},[473],{"data":9223,"content":9224,"nodeType":448},{},[9225,9231],{"data":9226,"content":9227,"nodeType":486},{},[9228],{"data":9229,"marks":9230,"value":485,"nodeType":84},{},[],{"data":9232,"content":9233,"nodeType":108},{},[9234],{"data":9235,"marks":9236,"value":187,"nodeType":84},{},[],{"metadata":9238,"sys":9241,"fields":9246},{"tags":9239,"concepts":9240},[],[],{"space":9242,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9244,"publishedVersion":63,"revision":45,"locale":29},{"sys":9243},{"type":12,"linkType":13,"id":14},{"sys":9245},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9247},{"url":508,"details":9248,"fileName":514,"contentType":515},{"size":510,"image":9249},{"width":512,"height":513},{"sys":9251,"fields":9254},{"id":9252,"createdAt":9253},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":9255,"slug":9256,"articleIntro":9255,"category":9257},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[9258],{"metadata":9259,"sys":9262,"fields":9269},{"tags":9260,"concepts":9261},[],[],{"space":9263,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9265,"publishedVersion":464,"revision":63,"contentType":9267,"locale":29},{"sys":9264},{"type":12,"linkType":13,"id":14},{"sys":9266},{"id":21,"type":12,"linkType":22},{"sys":9268},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9270,"metaTitle":474,"metaDescription":475,"mainTitle":9271,"subtitle":493,"heroImage":9286,"ctaButton":516,"ctaLink":517},[473],{"data":9272,"content":9273,"nodeType":448},{},[9274,9280],{"data":9275,"content":9276,"nodeType":486},{},[9277],{"data":9278,"marks":9279,"value":485,"nodeType":84},{},[],{"data":9281,"content":9282,"nodeType":108},{},[9283],{"data":9284,"marks":9285,"value":187,"nodeType":84},{},[],{"metadata":9287,"sys":9290,"fields":9295},{"tags":9288,"concepts":9289},[],[],{"space":9291,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9293,"publishedVersion":63,"revision":45,"locale":29},{"sys":9292},{"type":12,"linkType":13,"id":14},{"sys":9294},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9296},{"url":508,"details":9297,"fileName":514,"contentType":515},{"size":510,"image":9298},{"width":512,"height":513},{"sys":9300,"fields":9303},{"id":9301,"createdAt":9302},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":9304,"slug":9305,"articleIntro":9304,"category":9306},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[9307],{"metadata":9308,"sys":9311,"fields":9318},{"tags":9309,"concepts":9310},[],[],{"space":9312,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9314,"publishedVersion":464,"revision":63,"contentType":9316,"locale":29},{"sys":9313},{"type":12,"linkType":13,"id":14},{"sys":9315},{"id":21,"type":12,"linkType":22},{"sys":9317},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9319,"metaTitle":474,"metaDescription":475,"mainTitle":9320,"subtitle":493,"heroImage":9335,"ctaButton":516,"ctaLink":517},[473],{"data":9321,"content":9322,"nodeType":448},{},[9323,9329],{"data":9324,"content":9325,"nodeType":486},{},[9326],{"data":9327,"marks":9328,"value":485,"nodeType":84},{},[],{"data":9330,"content":9331,"nodeType":108},{},[9332],{"data":9333,"marks":9334,"value":187,"nodeType":84},{},[],{"metadata":9336,"sys":9339,"fields":9344},{"tags":9337,"concepts":9338},[],[],{"space":9340,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9342,"publishedVersion":63,"revision":45,"locale":29},{"sys":9341},{"type":12,"linkType":13,"id":14},{"sys":9343},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9345},{"url":508,"details":9346,"fileName":514,"contentType":515},{"size":510,"image":9347},{"width":512,"height":513},{"sys":9349,"fields":9352},{"id":9350,"createdAt":9351},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":9353,"slug":9354,"articleIntro":9353,"category":9355},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[9356],{"metadata":9357,"sys":9360,"fields":9367},{"tags":9358,"concepts":9359},[],[],{"space":9361,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9363,"publishedVersion":464,"revision":63,"contentType":9365,"locale":29},{"sys":9362},{"type":12,"linkType":13,"id":14},{"sys":9364},{"id":21,"type":12,"linkType":22},{"sys":9366},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9368,"metaTitle":474,"metaDescription":475,"mainTitle":9369,"subtitle":493,"heroImage":9384,"ctaButton":516,"ctaLink":517},[473],{"data":9370,"content":9371,"nodeType":448},{},[9372,9378],{"data":9373,"content":9374,"nodeType":486},{},[9375],{"data":9376,"marks":9377,"value":485,"nodeType":84},{},[],{"data":9379,"content":9380,"nodeType":108},{},[9381],{"data":9382,"marks":9383,"value":187,"nodeType":84},{},[],{"metadata":9385,"sys":9388,"fields":9393},{"tags":9386,"concepts":9387},[],[],{"space":9389,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9391,"publishedVersion":63,"revision":45,"locale":29},{"sys":9390},{"type":12,"linkType":13,"id":14},{"sys":9392},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9394},{"url":508,"details":9395,"fileName":514,"contentType":515},{"size":510,"image":9396},{"width":512,"height":513},{"sys":9398,"fields":9401},{"id":9399,"createdAt":9400},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":9402,"slug":9403,"articleIntro":9402,"category":9404},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[9405],{"metadata":9406,"sys":9409,"fields":9416},{"tags":9407,"concepts":9408},[],[],{"space":9410,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9412,"publishedVersion":464,"revision":63,"contentType":9414,"locale":29},{"sys":9411},{"type":12,"linkType":13,"id":14},{"sys":9413},{"id":21,"type":12,"linkType":22},{"sys":9415},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9417,"metaTitle":474,"metaDescription":475,"mainTitle":9418,"subtitle":493,"heroImage":9433,"ctaButton":516,"ctaLink":517},[473],{"data":9419,"content":9420,"nodeType":448},{},[9421,9427],{"data":9422,"content":9423,"nodeType":486},{},[9424],{"data":9425,"marks":9426,"value":485,"nodeType":84},{},[],{"data":9428,"content":9429,"nodeType":108},{},[9430],{"data":9431,"marks":9432,"value":187,"nodeType":84},{},[],{"metadata":9434,"sys":9437,"fields":9442},{"tags":9435,"concepts":9436},[],[],{"space":9438,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9440,"publishedVersion":63,"revision":45,"locale":29},{"sys":9439},{"type":12,"linkType":13,"id":14},{"sys":9441},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9443},{"url":508,"details":9444,"fileName":514,"contentType":515},{"size":510,"image":9445},{"width":512,"height":513},{"sys":9447,"fields":9450},{"id":9448,"createdAt":9449},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":9451,"slug":9452,"articleIntro":9451,"category":9453},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[9454],{"metadata":9455,"sys":9458,"fields":9465},{"tags":9456,"concepts":9457},[],[],{"space":9459,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9461,"publishedVersion":464,"revision":63,"contentType":9463,"locale":29},{"sys":9460},{"type":12,"linkType":13,"id":14},{"sys":9462},{"id":21,"type":12,"linkType":22},{"sys":9464},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9466,"metaTitle":474,"metaDescription":475,"mainTitle":9467,"subtitle":493,"heroImage":9482,"ctaButton":516,"ctaLink":517},[473],{"data":9468,"content":9469,"nodeType":448},{},[9470,9476],{"data":9471,"content":9472,"nodeType":486},{},[9473],{"data":9474,"marks":9475,"value":485,"nodeType":84},{},[],{"data":9477,"content":9478,"nodeType":108},{},[9479],{"data":9480,"marks":9481,"value":187,"nodeType":84},{},[],{"metadata":9483,"sys":9486,"fields":9491},{"tags":9484,"concepts":9485},[],[],{"space":9487,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9489,"publishedVersion":63,"revision":45,"locale":29},{"sys":9488},{"type":12,"linkType":13,"id":14},{"sys":9490},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9492},{"url":508,"details":9493,"fileName":514,"contentType":515},{"size":510,"image":9494},{"width":512,"height":513},{"sys":9496,"fields":9499},{"id":9497,"createdAt":9498},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":9500,"slug":9501,"articleIntro":-1,"category":9502},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[9503],{"metadata":9504,"sys":9507,"fields":9514},{"tags":9505,"concepts":9506},[],[],{"space":9508,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9510,"publishedVersion":464,"revision":63,"contentType":9512,"locale":29},{"sys":9509},{"type":12,"linkType":13,"id":14},{"sys":9511},{"id":21,"type":12,"linkType":22},{"sys":9513},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9515,"metaTitle":474,"metaDescription":475,"mainTitle":9516,"subtitle":493,"heroImage":9531,"ctaButton":516,"ctaLink":517},[473],{"data":9517,"content":9518,"nodeType":448},{},[9519,9525],{"data":9520,"content":9521,"nodeType":486},{},[9522],{"data":9523,"marks":9524,"value":485,"nodeType":84},{},[],{"data":9526,"content":9527,"nodeType":108},{},[9528],{"data":9529,"marks":9530,"value":187,"nodeType":84},{},[],{"metadata":9532,"sys":9535,"fields":9540},{"tags":9533,"concepts":9534},[],[],{"space":9536,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9538,"publishedVersion":63,"revision":45,"locale":29},{"sys":9537},{"type":12,"linkType":13,"id":14},{"sys":9539},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9541},{"url":508,"details":9542,"fileName":514,"contentType":515},{"size":510,"image":9543},{"width":512,"height":513},{"sys":9545,"fields":9548},{"id":9546,"createdAt":9547},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":9549,"slug":9550,"articleIntro":-1,"category":9551},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[9552],{"metadata":9553,"sys":9556,"fields":9563},{"tags":9554,"concepts":9555},[],[],{"space":9557,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9559,"publishedVersion":464,"revision":63,"contentType":9561,"locale":29},{"sys":9558},{"type":12,"linkType":13,"id":14},{"sys":9560},{"id":21,"type":12,"linkType":22},{"sys":9562},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9564,"metaTitle":474,"metaDescription":475,"mainTitle":9565,"subtitle":493,"heroImage":9580,"ctaButton":516,"ctaLink":517},[473],{"data":9566,"content":9567,"nodeType":448},{},[9568,9574],{"data":9569,"content":9570,"nodeType":486},{},[9571],{"data":9572,"marks":9573,"value":485,"nodeType":84},{},[],{"data":9575,"content":9576,"nodeType":108},{},[9577],{"data":9578,"marks":9579,"value":187,"nodeType":84},{},[],{"metadata":9581,"sys":9584,"fields":9589},{"tags":9582,"concepts":9583},[],[],{"space":9585,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9587,"publishedVersion":63,"revision":45,"locale":29},{"sys":9586},{"type":12,"linkType":13,"id":14},{"sys":9588},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9590},{"url":508,"details":9591,"fileName":514,"contentType":515},{"size":510,"image":9592},{"width":512,"height":513},{"sys":9594,"fields":9597},{"id":9595,"createdAt":9596},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":9598,"slug":9599,"articleIntro":9598,"category":9600},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[9601],{"metadata":9602,"sys":9605,"fields":9612},{"tags":9603,"concepts":9604},[],[],{"space":9606,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9608,"publishedVersion":464,"revision":63,"contentType":9610,"locale":29},{"sys":9607},{"type":12,"linkType":13,"id":14},{"sys":9609},{"id":21,"type":12,"linkType":22},{"sys":9611},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9613,"metaTitle":474,"metaDescription":475,"mainTitle":9614,"subtitle":493,"heroImage":9629,"ctaButton":516,"ctaLink":517},[473],{"data":9615,"content":9616,"nodeType":448},{},[9617,9623],{"data":9618,"content":9619,"nodeType":486},{},[9620],{"data":9621,"marks":9622,"value":485,"nodeType":84},{},[],{"data":9624,"content":9625,"nodeType":108},{},[9626],{"data":9627,"marks":9628,"value":187,"nodeType":84},{},[],{"metadata":9630,"sys":9633,"fields":9638},{"tags":9631,"concepts":9632},[],[],{"space":9634,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9636,"publishedVersion":63,"revision":45,"locale":29},{"sys":9635},{"type":12,"linkType":13,"id":14},{"sys":9637},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9639},{"url":508,"details":9640,"fileName":514,"contentType":515},{"size":510,"image":9641},{"width":512,"height":513},{"sys":9643,"fields":9646},{"id":9644,"createdAt":9645},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":9647,"slug":9648,"articleIntro":9647,"category":9649},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[9650],{"metadata":9651,"sys":9654,"fields":9661},{"tags":9652,"concepts":9653},[],[],{"space":9655,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9657,"publishedVersion":464,"revision":63,"contentType":9659,"locale":29},{"sys":9656},{"type":12,"linkType":13,"id":14},{"sys":9658},{"id":21,"type":12,"linkType":22},{"sys":9660},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9662,"metaTitle":474,"metaDescription":475,"mainTitle":9663,"subtitle":493,"heroImage":9678,"ctaButton":516,"ctaLink":517},[473],{"data":9664,"content":9665,"nodeType":448},{},[9666,9672],{"data":9667,"content":9668,"nodeType":486},{},[9669],{"data":9670,"marks":9671,"value":485,"nodeType":84},{},[],{"data":9673,"content":9674,"nodeType":108},{},[9675],{"data":9676,"marks":9677,"value":187,"nodeType":84},{},[],{"metadata":9679,"sys":9682,"fields":9687},{"tags":9680,"concepts":9681},[],[],{"space":9683,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9685,"publishedVersion":63,"revision":45,"locale":29},{"sys":9684},{"type":12,"linkType":13,"id":14},{"sys":9686},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9688},{"url":508,"details":9689,"fileName":514,"contentType":515},{"size":510,"image":9690},{"width":512,"height":513},{"sys":9692,"fields":9695},{"id":9693,"createdAt":9694},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":9696,"slug":9697,"articleIntro":9696,"category":9698},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[9699],{"metadata":9700,"sys":9703,"fields":9710},{"tags":9701,"concepts":9702},[],[],{"space":9704,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9706,"publishedVersion":464,"revision":63,"contentType":9708,"locale":29},{"sys":9705},{"type":12,"linkType":13,"id":14},{"sys":9707},{"id":21,"type":12,"linkType":22},{"sys":9709},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9711,"metaTitle":474,"metaDescription":475,"mainTitle":9712,"subtitle":493,"heroImage":9727,"ctaButton":516,"ctaLink":517},[473],{"data":9713,"content":9714,"nodeType":448},{},[9715,9721],{"data":9716,"content":9717,"nodeType":486},{},[9718],{"data":9719,"marks":9720,"value":485,"nodeType":84},{},[],{"data":9722,"content":9723,"nodeType":108},{},[9724],{"data":9725,"marks":9726,"value":187,"nodeType":84},{},[],{"metadata":9728,"sys":9731,"fields":9736},{"tags":9729,"concepts":9730},[],[],{"space":9732,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9734,"publishedVersion":63,"revision":45,"locale":29},{"sys":9733},{"type":12,"linkType":13,"id":14},{"sys":9735},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9737},{"url":508,"details":9738,"fileName":514,"contentType":515},{"size":510,"image":9739},{"width":512,"height":513},{"sys":9741,"fields":9744},{"id":9742,"createdAt":9743},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":9745,"slug":9746,"articleIntro":9745,"category":9747},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[9748],{"metadata":9749,"sys":9752,"fields":9759},{"tags":9750,"concepts":9751},[],[],{"space":9753,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9755,"publishedVersion":464,"revision":63,"contentType":9757,"locale":29},{"sys":9754},{"type":12,"linkType":13,"id":14},{"sys":9756},{"id":21,"type":12,"linkType":22},{"sys":9758},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9760,"metaTitle":474,"metaDescription":475,"mainTitle":9761,"subtitle":493,"heroImage":9776,"ctaButton":516,"ctaLink":517},[473],{"data":9762,"content":9763,"nodeType":448},{},[9764,9770],{"data":9765,"content":9766,"nodeType":486},{},[9767],{"data":9768,"marks":9769,"value":485,"nodeType":84},{},[],{"data":9771,"content":9772,"nodeType":108},{},[9773],{"data":9774,"marks":9775,"value":187,"nodeType":84},{},[],{"metadata":9777,"sys":9780,"fields":9785},{"tags":9778,"concepts":9779},[],[],{"space":9781,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9783,"publishedVersion":63,"revision":45,"locale":29},{"sys":9782},{"type":12,"linkType":13,"id":14},{"sys":9784},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9786},{"url":508,"details":9787,"fileName":514,"contentType":515},{"size":510,"image":9788},{"width":512,"height":513},{"sys":9790,"fields":9793},{"id":9791,"createdAt":9792},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":9794,"slug":9795,"articleIntro":9794,"category":9796},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[9797],{"metadata":9798,"sys":9801,"fields":9808},{"tags":9799,"concepts":9800},[],[],{"space":9802,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9804,"publishedVersion":464,"revision":63,"contentType":9806,"locale":29},{"sys":9803},{"type":12,"linkType":13,"id":14},{"sys":9805},{"id":21,"type":12,"linkType":22},{"sys":9807},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9809,"metaTitle":474,"metaDescription":475,"mainTitle":9810,"subtitle":493,"heroImage":9825,"ctaButton":516,"ctaLink":517},[473],{"data":9811,"content":9812,"nodeType":448},{},[9813,9819],{"data":9814,"content":9815,"nodeType":486},{},[9816],{"data":9817,"marks":9818,"value":485,"nodeType":84},{},[],{"data":9820,"content":9821,"nodeType":108},{},[9822],{"data":9823,"marks":9824,"value":187,"nodeType":84},{},[],{"metadata":9826,"sys":9829,"fields":9834},{"tags":9827,"concepts":9828},[],[],{"space":9830,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":9832,"publishedVersion":63,"revision":45,"locale":29},{"sys":9831},{"type":12,"linkType":13,"id":14},{"sys":9833},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":9835},{"url":508,"details":9836,"fileName":514,"contentType":515},{"size":510,"image":9837},{"width":512,"height":513},{"sys":9839,"fields":9842},{"id":9840,"createdAt":9841},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":9843,"slug":9844,"articleIntro":9843,"category":9845},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[9846],{"metadata":9847,"sys":9850,"fields":9857},{"tags":9848,"concepts":9849},[],[],{"space":9851,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9853,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9858,"metaTitle":474,"metaDescription":475,"mainTitle":9859,"subtitle":493,"heroImage":9874,"ctaButton":516,"ctaLink":517},[473],{"data":9860,"content":9861,"nodeType":448},{},[9862,9868],{"data":9863,"content":9864,"nodeType":486},{},[9865],{"data":9866,"marks":9867,"value":485,"nodeType":84},{},[],{"data":9869,"content":9870,"nodeType":108},{},[9871],{"data":9872,"marks":9873,"value":187,"nodeType":84},{},[],{"metadata":9875,"sys":9878,"fields":9883},{"tags":9876,"concepts":9877},[],[],{"space":9879,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":9884},{"url":508,"details":9885,"fileName":514,"contentType":515},{"size":510,"image":9886},{"width":512,"height":513},{"sys":9888,"fields":9891},{"id":9889,"createdAt":9890},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":9892,"slug":9893,"articleIntro":9892,"category":9894},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[9895],{"metadata":9896,"sys":9899,"fields":9906},{"tags":9897,"concepts":9898},[],[],{"space":9900,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9902,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9907,"metaTitle":474,"metaDescription":475,"mainTitle":9908,"subtitle":493,"heroImage":9923,"ctaButton":516,"ctaLink":517},[473],{"data":9909,"content":9910,"nodeType":448},{},[9911,9917],{"data":9912,"content":9913,"nodeType":486},{},[9914],{"data":9915,"marks":9916,"value":485,"nodeType":84},{},[],{"data":9918,"content":9919,"nodeType":108},{},[9920],{"data":9921,"marks":9922,"value":187,"nodeType":84},{},[],{"metadata":9924,"sys":9927,"fields":9932},{"tags":9925,"concepts":9926},[],[],{"space":9928,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":9933},{"url":508,"details":9934,"fileName":514,"contentType":515},{"size":510,"image":9935},{"width":512,"height":513},{"sys":9937,"fields":9940},{"id":9938,"createdAt":9939},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":9941,"slug":9942,"articleIntro":9941,"category":9943},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[9944],{"metadata":9945,"sys":9948,"fields":9955},{"tags":9946,"concepts":9947},[],[],{"space":9949,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":9951,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":9956,"metaTitle":474,"metaDescription":475,"mainTitle":9957,"subtitle":493,"heroImage":9972,"ctaButton":516,"ctaLink":517},[473],{"data":9958,"content":9959,"nodeType":448},{},[9960,9966],{"data":9961,"content":9962,"nodeType":486},{},[9963],{"data":9964,"marks":9965,"value":485,"nodeType":84},{},[],{"data":9967,"content":9968,"nodeType":108},{},[9969],{"data":9970,"marks":9971,"value":187,"nodeType":84},{},[],{"metadata":9973,"sys":9976,"fields":9981},{"tags":9974,"concepts":9975},[],[],{"space":9977,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":9982},{"url":508,"details":9983,"fileName":514,"contentType":515},{"size":510,"image":9984},{"width":512,"height":513},{"sys":9986,"fields":9989},{"id":9987,"createdAt":9988},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":9990,"slug":9991,"articleIntro":9990,"category":9992},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[9993],{"metadata":9994,"sys":9997,"fields":10004},{"tags":9995,"concepts":9996},[],[],{"space":9998,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10000,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10005,"metaTitle":474,"metaDescription":475,"mainTitle":10006,"subtitle":493,"heroImage":10021,"ctaButton":516,"ctaLink":517},[473],{"data":10007,"content":10008,"nodeType":448},{},[10009,10015],{"data":10010,"content":10011,"nodeType":486},{},[10012],{"data":10013,"marks":10014,"value":485,"nodeType":84},{},[],{"data":10016,"content":10017,"nodeType":108},{},[10018],{"data":10019,"marks":10020,"value":187,"nodeType":84},{},[],{"metadata":10022,"sys":10025,"fields":10030},{"tags":10023,"concepts":10024},[],[],{"space":10026,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":10031},{"url":508,"details":10032,"fileName":514,"contentType":515},{"size":510,"image":10033},{"width":512,"height":513},{"sys":10035,"fields":10038},{"id":10036,"createdAt":10037},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":10039,"slug":10040,"articleIntro":10039,"category":10041},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[10042],{"metadata":10043,"sys":10046,"fields":10053},{"tags":10044,"concepts":10045},[],[],{"space":10047,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10049,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10054,"metaTitle":474,"metaDescription":475,"mainTitle":10055,"subtitle":493,"heroImage":10070,"ctaButton":516,"ctaLink":517},[473],{"data":10056,"content":10057,"nodeType":448},{},[10058,10064],{"data":10059,"content":10060,"nodeType":486},{},[10061],{"data":10062,"marks":10063,"value":485,"nodeType":84},{},[],{"data":10065,"content":10066,"nodeType":108},{},[10067],{"data":10068,"marks":10069,"value":187,"nodeType":84},{},[],{"metadata":10071,"sys":10074,"fields":10079},{"tags":10072,"concepts":10073},[],[],{"space":10075,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":10080},{"url":508,"details":10081,"fileName":514,"contentType":515},{"size":510,"image":10082},{"width":512,"height":513},{"sys":10084,"fields":10087},{"id":10085,"createdAt":10086},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":10088,"slug":10089,"articleIntro":10088,"category":10090},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[10091],{"metadata":10092,"sys":10095,"fields":10102},{"tags":10093,"concepts":10094},[],[],{"space":10096,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10098,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10103,"metaTitle":474,"metaDescription":475,"mainTitle":10104,"subtitle":493,"heroImage":10119,"ctaButton":516,"ctaLink":517},[473],{"data":10105,"content":10106,"nodeType":448},{},[10107,10113],{"data":10108,"content":10109,"nodeType":486},{},[10110],{"data":10111,"marks":10112,"value":485,"nodeType":84},{},[],{"data":10114,"content":10115,"nodeType":108},{},[10116],{"data":10117,"marks":10118,"value":187,"nodeType":84},{},[],{"metadata":10120,"sys":10123,"fields":10128},{"tags":10121,"concepts":10122},[],[],{"space":10124,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":10129},{"url":508,"details":10130,"fileName":514,"contentType":515},{"size":510,"image":10131},{"width":512,"height":513},{"sys":10133,"fields":10136},{"id":10134,"createdAt":10135},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":10137,"slug":10138,"articleIntro":10137,"category":10139},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[10140],{"metadata":10141,"sys":10144,"fields":10151},{"tags":10142,"concepts":10143},[],[],{"space":10145,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10147,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10152,"metaTitle":474,"metaDescription":475,"mainTitle":10153,"subtitle":493,"heroImage":10168,"ctaButton":516,"ctaLink":517},[473],{"data":10154,"content":10155,"nodeType":448},{},[10156,10162],{"data":10157,"content":10158,"nodeType":486},{},[10159],{"data":10160,"marks":10161,"value":485,"nodeType":84},{},[],{"data":10163,"content":10164,"nodeType":108},{},[10165],{"data":10166,"marks":10167,"value":187,"nodeType":84},{},[],{"metadata":10169,"sys":10172,"fields":10177},{"tags":10170,"concepts":10171},[],[],{"space":10173,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":10178},{"url":508,"details":10179,"fileName":514,"contentType":515},{"size":510,"image":10180},{"width":512,"height":513},{"sys":10182,"fields":10185},{"id":10183,"createdAt":10184},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10186,"slug":10187,"articleIntro":10186,"category":10188},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10189],{"metadata":10190,"sys":10193,"fields":10200},{"tags":10191,"concepts":10192},[],[],{"space":10194,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10196,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10201,"metaTitle":474,"metaDescription":475,"mainTitle":10202,"subtitle":493,"heroImage":10217,"ctaButton":516,"ctaLink":517},[473],{"data":10203,"content":10204,"nodeType":448},{},[10205,10211],{"data":10206,"content":10207,"nodeType":486},{},[10208],{"data":10209,"marks":10210,"value":485,"nodeType":84},{},[],{"data":10212,"content":10213,"nodeType":108},{},[10214],{"data":10215,"marks":10216,"value":187,"nodeType":84},{},[],{"metadata":10218,"sys":10221,"fields":10226},{"tags":10219,"concepts":10220},[],[],{"space":10222,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":10227},{"url":508,"details":10228,"fileName":514,"contentType":515},{"size":510,"image":10229},{"width":512,"height":513},{"sys":10231,"fields":10234},{"id":10232,"createdAt":10233},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":10235,"slug":10236,"articleIntro":10235,"category":10237},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[10238],{"metadata":10239,"sys":10242,"fields":10249},{"tags":10240,"concepts":10241},[],[],{"space":10243,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10245,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10250,"metaTitle":474,"metaDescription":475,"mainTitle":10251,"subtitle":493,"heroImage":10266,"ctaButton":516,"ctaLink":517},[473],{"data":10252,"content":10253,"nodeType":448},{},[10254,10260],{"data":10255,"content":10256,"nodeType":486},{},[10257],{"data":10258,"marks":10259,"value":485,"nodeType":84},{},[],{"data":10261,"content":10262,"nodeType":108},{},[10263],{"data":10264,"marks":10265,"value":187,"nodeType":84},{},[],{"metadata":10267,"sys":10270,"fields":10275},{"tags":10268,"concepts":10269},[],[],{"space":10271,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":10276},{"url":508,"details":10277,"fileName":514,"contentType":515},{"size":510,"image":10278},{"width":512,"height":513},{"sys":10280,"fields":10282},{"id":10281,"createdAt":9547},"55iVQXY18hY6u2UZk6N5JX",{"title":10283,"slug":10284,"articleIntro":-1,"category":10285},"Compte 704 - Travaux","compte-704---travaux",[10286],{"metadata":10287,"sys":10290,"fields":10297},{"tags":10288,"concepts":10289},[],[],{"space":10291,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10293,"publishedVersion":464,"revision":63,"contentType":10295,"locale":29},{"sys":10292},{"type":12,"linkType":13,"id":14},{"sys":10294},{"id":21,"type":12,"linkType":22},{"sys":10296},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10298,"metaTitle":474,"metaDescription":475,"mainTitle":10299,"subtitle":493,"heroImage":10314,"ctaButton":516,"ctaLink":517},[473],{"data":10300,"content":10301,"nodeType":448},{},[10302,10308],{"data":10303,"content":10304,"nodeType":486},{},[10305],{"data":10306,"marks":10307,"value":485,"nodeType":84},{},[],{"data":10309,"content":10310,"nodeType":108},{},[10311],{"data":10312,"marks":10313,"value":187,"nodeType":84},{},[],{"metadata":10315,"sys":10318,"fields":10323},{"tags":10316,"concepts":10317},[],[],{"space":10319,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10321,"publishedVersion":63,"revision":45,"locale":29},{"sys":10320},{"type":12,"linkType":13,"id":14},{"sys":10322},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10324},{"url":508,"details":10325,"fileName":514,"contentType":515},{"size":510,"image":10326},{"width":512,"height":513},{"sys":10328,"fields":10331},{"id":10329,"createdAt":10330},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":10332,"slug":10333,"articleIntro":10332,"category":10334},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[10335],{"metadata":10336,"sys":10339,"fields":10346},{"tags":10337,"concepts":10338},[],[],{"space":10340,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10342,"publishedVersion":464,"revision":63,"contentType":10344,"locale":29},{"sys":10341},{"type":12,"linkType":13,"id":14},{"sys":10343},{"id":21,"type":12,"linkType":22},{"sys":10345},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10347,"metaTitle":474,"metaDescription":475,"mainTitle":10348,"subtitle":493,"heroImage":10363,"ctaButton":516,"ctaLink":517},[473],{"data":10349,"content":10350,"nodeType":448},{},[10351,10357],{"data":10352,"content":10353,"nodeType":486},{},[10354],{"data":10355,"marks":10356,"value":485,"nodeType":84},{},[],{"data":10358,"content":10359,"nodeType":108},{},[10360],{"data":10361,"marks":10362,"value":187,"nodeType":84},{},[],{"metadata":10364,"sys":10367,"fields":10372},{"tags":10365,"concepts":10366},[],[],{"space":10368,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10370,"publishedVersion":63,"revision":45,"locale":29},{"sys":10369},{"type":12,"linkType":13,"id":14},{"sys":10371},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10373},{"url":508,"details":10374,"fileName":514,"contentType":515},{"size":510,"image":10375},{"width":512,"height":513},{"sys":10377,"fields":10380},{"id":10378,"createdAt":10379},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":10381,"slug":10382,"articleIntro":10381,"category":10383},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[10384],{"metadata":10385,"sys":10388,"fields":10395},{"tags":10386,"concepts":10387},[],[],{"space":10389,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10391,"publishedVersion":464,"revision":63,"contentType":10393,"locale":29},{"sys":10390},{"type":12,"linkType":13,"id":14},{"sys":10392},{"id":21,"type":12,"linkType":22},{"sys":10394},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10396,"metaTitle":474,"metaDescription":475,"mainTitle":10397,"subtitle":493,"heroImage":10412,"ctaButton":516,"ctaLink":517},[473],{"data":10398,"content":10399,"nodeType":448},{},[10400,10406],{"data":10401,"content":10402,"nodeType":486},{},[10403],{"data":10404,"marks":10405,"value":485,"nodeType":84},{},[],{"data":10407,"content":10408,"nodeType":108},{},[10409],{"data":10410,"marks":10411,"value":187,"nodeType":84},{},[],{"metadata":10413,"sys":10416,"fields":10421},{"tags":10414,"concepts":10415},[],[],{"space":10417,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10419,"publishedVersion":63,"revision":45,"locale":29},{"sys":10418},{"type":12,"linkType":13,"id":14},{"sys":10420},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10422},{"url":508,"details":10423,"fileName":514,"contentType":515},{"size":510,"image":10424},{"width":512,"height":513},{"sys":10426,"fields":10429},{"id":10427,"createdAt":10428},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":10430,"slug":10431,"articleIntro":10430,"category":10432},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[10433],{"metadata":10434,"sys":10437,"fields":10444},{"tags":10435,"concepts":10436},[],[],{"space":10438,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10440,"publishedVersion":464,"revision":63,"contentType":10442,"locale":29},{"sys":10439},{"type":12,"linkType":13,"id":14},{"sys":10441},{"id":21,"type":12,"linkType":22},{"sys":10443},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10445,"metaTitle":474,"metaDescription":475,"mainTitle":10446,"subtitle":493,"heroImage":10461,"ctaButton":516,"ctaLink":517},[473],{"data":10447,"content":10448,"nodeType":448},{},[10449,10455],{"data":10450,"content":10451,"nodeType":486},{},[10452],{"data":10453,"marks":10454,"value":485,"nodeType":84},{},[],{"data":10456,"content":10457,"nodeType":108},{},[10458],{"data":10459,"marks":10460,"value":187,"nodeType":84},{},[],{"metadata":10462,"sys":10465,"fields":10470},{"tags":10463,"concepts":10464},[],[],{"space":10466,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10468,"publishedVersion":63,"revision":45,"locale":29},{"sys":10467},{"type":12,"linkType":13,"id":14},{"sys":10469},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10471},{"url":508,"details":10472,"fileName":514,"contentType":515},{"size":510,"image":10473},{"width":512,"height":513},{"sys":10475,"fields":10478},{"id":10476,"createdAt":10477},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":10479,"slug":10480,"articleIntro":10479,"category":10481},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[10482],{"metadata":10483,"sys":10486,"fields":10493},{"tags":10484,"concepts":10485},[],[],{"space":10487,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10489,"publishedVersion":464,"revision":63,"contentType":10491,"locale":29},{"sys":10488},{"type":12,"linkType":13,"id":14},{"sys":10490},{"id":21,"type":12,"linkType":22},{"sys":10492},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10494,"metaTitle":474,"metaDescription":475,"mainTitle":10495,"subtitle":493,"heroImage":10510,"ctaButton":516,"ctaLink":517},[473],{"data":10496,"content":10497,"nodeType":448},{},[10498,10504],{"data":10499,"content":10500,"nodeType":486},{},[10501],{"data":10502,"marks":10503,"value":485,"nodeType":84},{},[],{"data":10505,"content":10506,"nodeType":108},{},[10507],{"data":10508,"marks":10509,"value":187,"nodeType":84},{},[],{"metadata":10511,"sys":10514,"fields":10519},{"tags":10512,"concepts":10513},[],[],{"space":10515,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10517,"publishedVersion":63,"revision":45,"locale":29},{"sys":10516},{"type":12,"linkType":13,"id":14},{"sys":10518},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10520},{"url":508,"details":10521,"fileName":514,"contentType":515},{"size":510,"image":10522},{"width":512,"height":513},{"sys":10524,"fields":10527},{"id":10525,"createdAt":10526},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":10528,"slug":10529,"articleIntro":10528,"category":10530},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[10531],{"metadata":10532,"sys":10535,"fields":10542},{"tags":10533,"concepts":10534},[],[],{"space":10536,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10538,"publishedVersion":464,"revision":63,"contentType":10540,"locale":29},{"sys":10537},{"type":12,"linkType":13,"id":14},{"sys":10539},{"id":21,"type":12,"linkType":22},{"sys":10541},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10543,"metaTitle":474,"metaDescription":475,"mainTitle":10544,"subtitle":493,"heroImage":10559,"ctaButton":516,"ctaLink":517},[473],{"data":10545,"content":10546,"nodeType":448},{},[10547,10553],{"data":10548,"content":10549,"nodeType":486},{},[10550],{"data":10551,"marks":10552,"value":485,"nodeType":84},{},[],{"data":10554,"content":10555,"nodeType":108},{},[10556],{"data":10557,"marks":10558,"value":187,"nodeType":84},{},[],{"metadata":10560,"sys":10563,"fields":10568},{"tags":10561,"concepts":10562},[],[],{"space":10564,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10566,"publishedVersion":63,"revision":45,"locale":29},{"sys":10565},{"type":12,"linkType":13,"id":14},{"sys":10567},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10569},{"url":508,"details":10570,"fileName":514,"contentType":515},{"size":510,"image":10571},{"width":512,"height":513},{"sys":10573,"fields":10576},{"id":10574,"createdAt":10575},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":10577,"slug":10578,"articleIntro":10577,"category":10579},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[10580],{"metadata":10581,"sys":10584,"fields":10591},{"tags":10582,"concepts":10583},[],[],{"space":10585,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10587,"publishedVersion":464,"revision":63,"contentType":10589,"locale":29},{"sys":10586},{"type":12,"linkType":13,"id":14},{"sys":10588},{"id":21,"type":12,"linkType":22},{"sys":10590},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10592,"metaTitle":474,"metaDescription":475,"mainTitle":10593,"subtitle":493,"heroImage":10608,"ctaButton":516,"ctaLink":517},[473],{"data":10594,"content":10595,"nodeType":448},{},[10596,10602],{"data":10597,"content":10598,"nodeType":486},{},[10599],{"data":10600,"marks":10601,"value":485,"nodeType":84},{},[],{"data":10603,"content":10604,"nodeType":108},{},[10605],{"data":10606,"marks":10607,"value":187,"nodeType":84},{},[],{"metadata":10609,"sys":10612,"fields":10617},{"tags":10610,"concepts":10611},[],[],{"space":10613,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10615,"publishedVersion":63,"revision":45,"locale":29},{"sys":10614},{"type":12,"linkType":13,"id":14},{"sys":10616},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10618},{"url":508,"details":10619,"fileName":514,"contentType":515},{"size":510,"image":10620},{"width":512,"height":513},{"sys":10622,"fields":10625},{"id":10623,"createdAt":10624},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":10626,"slug":10627,"articleIntro":10626,"category":10628},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[10629],{"metadata":10630,"sys":10633,"fields":10640},{"tags":10631,"concepts":10632},[],[],{"space":10634,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10636,"publishedVersion":464,"revision":63,"contentType":10638,"locale":29},{"sys":10635},{"type":12,"linkType":13,"id":14},{"sys":10637},{"id":21,"type":12,"linkType":22},{"sys":10639},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10641,"metaTitle":474,"metaDescription":475,"mainTitle":10642,"subtitle":493,"heroImage":10657,"ctaButton":516,"ctaLink":517},[473],{"data":10643,"content":10644,"nodeType":448},{},[10645,10651],{"data":10646,"content":10647,"nodeType":486},{},[10648],{"data":10649,"marks":10650,"value":485,"nodeType":84},{},[],{"data":10652,"content":10653,"nodeType":108},{},[10654],{"data":10655,"marks":10656,"value":187,"nodeType":84},{},[],{"metadata":10658,"sys":10661,"fields":10666},{"tags":10659,"concepts":10660},[],[],{"space":10662,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10664,"publishedVersion":63,"revision":45,"locale":29},{"sys":10663},{"type":12,"linkType":13,"id":14},{"sys":10665},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10667},{"url":508,"details":10668,"fileName":514,"contentType":515},{"size":510,"image":10669},{"width":512,"height":513},{"sys":10671,"fields":10674},{"id":10672,"createdAt":10673},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":10675,"slug":10676,"articleIntro":10675,"category":10677},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[10678],{"metadata":10679,"sys":10682,"fields":10689},{"tags":10680,"concepts":10681},[],[],{"space":10683,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10685,"publishedVersion":464,"revision":63,"contentType":10687,"locale":29},{"sys":10684},{"type":12,"linkType":13,"id":14},{"sys":10686},{"id":21,"type":12,"linkType":22},{"sys":10688},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10690,"metaTitle":474,"metaDescription":475,"mainTitle":10691,"subtitle":493,"heroImage":10706,"ctaButton":516,"ctaLink":517},[473],{"data":10692,"content":10693,"nodeType":448},{},[10694,10700],{"data":10695,"content":10696,"nodeType":486},{},[10697],{"data":10698,"marks":10699,"value":485,"nodeType":84},{},[],{"data":10701,"content":10702,"nodeType":108},{},[10703],{"data":10704,"marks":10705,"value":187,"nodeType":84},{},[],{"metadata":10707,"sys":10710,"fields":10715},{"tags":10708,"concepts":10709},[],[],{"space":10711,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10713,"publishedVersion":63,"revision":45,"locale":29},{"sys":10712},{"type":12,"linkType":13,"id":14},{"sys":10714},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10716},{"url":508,"details":10717,"fileName":514,"contentType":515},{"size":510,"image":10718},{"width":512,"height":513},{"sys":10720,"fields":10723},{"id":10721,"createdAt":10722},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":10724,"slug":10725,"articleIntro":10724,"category":10726},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[10727],{"metadata":10728,"sys":10731,"fields":10738},{"tags":10729,"concepts":10730},[],[],{"space":10732,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10734,"publishedVersion":464,"revision":63,"contentType":10736,"locale":29},{"sys":10733},{"type":12,"linkType":13,"id":14},{"sys":10735},{"id":21,"type":12,"linkType":22},{"sys":10737},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10739,"metaTitle":474,"metaDescription":475,"mainTitle":10740,"subtitle":493,"heroImage":10755,"ctaButton":516,"ctaLink":517},[473],{"data":10741,"content":10742,"nodeType":448},{},[10743,10749],{"data":10744,"content":10745,"nodeType":486},{},[10746],{"data":10747,"marks":10748,"value":485,"nodeType":84},{},[],{"data":10750,"content":10751,"nodeType":108},{},[10752],{"data":10753,"marks":10754,"value":187,"nodeType":84},{},[],{"metadata":10756,"sys":10759,"fields":10764},{"tags":10757,"concepts":10758},[],[],{"space":10760,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10762,"publishedVersion":63,"revision":45,"locale":29},{"sys":10761},{"type":12,"linkType":13,"id":14},{"sys":10763},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10765},{"url":508,"details":10766,"fileName":514,"contentType":515},{"size":510,"image":10767},{"width":512,"height":513},{"sys":10769,"fields":10772},{"id":10770,"createdAt":10771},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":10773,"slug":10774,"articleIntro":-1,"category":10775},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[10776],{"metadata":10777,"sys":10780,"fields":10787},{"tags":10778,"concepts":10779},[],[],{"space":10781,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10783,"publishedVersion":464,"revision":63,"contentType":10785,"locale":29},{"sys":10782},{"type":12,"linkType":13,"id":14},{"sys":10784},{"id":21,"type":12,"linkType":22},{"sys":10786},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10788,"metaTitle":474,"metaDescription":475,"mainTitle":10789,"subtitle":493,"heroImage":10804,"ctaButton":516,"ctaLink":517},[473],{"data":10790,"content":10791,"nodeType":448},{},[10792,10798],{"data":10793,"content":10794,"nodeType":486},{},[10795],{"data":10796,"marks":10797,"value":485,"nodeType":84},{},[],{"data":10799,"content":10800,"nodeType":108},{},[10801],{"data":10802,"marks":10803,"value":187,"nodeType":84},{},[],{"metadata":10805,"sys":10808,"fields":10813},{"tags":10806,"concepts":10807},[],[],{"space":10809,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10811,"publishedVersion":63,"revision":45,"locale":29},{"sys":10810},{"type":12,"linkType":13,"id":14},{"sys":10812},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10814},{"url":508,"details":10815,"fileName":514,"contentType":515},{"size":510,"image":10816},{"width":512,"height":513},{"sys":10818,"fields":10821},{"id":10819,"createdAt":10820},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":10822,"slug":10823,"articleIntro":10822,"category":10824},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[10825],{"metadata":10826,"sys":10829,"fields":10836},{"tags":10827,"concepts":10828},[],[],{"space":10830,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10832,"publishedVersion":464,"revision":63,"contentType":10834,"locale":29},{"sys":10831},{"type":12,"linkType":13,"id":14},{"sys":10833},{"id":21,"type":12,"linkType":22},{"sys":10835},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10837,"metaTitle":474,"metaDescription":475,"mainTitle":10838,"subtitle":493,"heroImage":10853,"ctaButton":516,"ctaLink":517},[473],{"data":10839,"content":10840,"nodeType":448},{},[10841,10847],{"data":10842,"content":10843,"nodeType":486},{},[10844],{"data":10845,"marks":10846,"value":485,"nodeType":84},{},[],{"data":10848,"content":10849,"nodeType":108},{},[10850],{"data":10851,"marks":10852,"value":187,"nodeType":84},{},[],{"metadata":10854,"sys":10857,"fields":10862},{"tags":10855,"concepts":10856},[],[],{"space":10858,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10860,"publishedVersion":63,"revision":45,"locale":29},{"sys":10859},{"type":12,"linkType":13,"id":14},{"sys":10861},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10863},{"url":508,"details":10864,"fileName":514,"contentType":515},{"size":510,"image":10865},{"width":512,"height":513},{"sys":10867,"fields":10870},{"id":10868,"createdAt":10869},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":10871,"slug":10872,"articleIntro":10871,"category":10873},"Compte 101 - Capital","compte-101-capital",[10874],{"metadata":10875,"sys":10878,"fields":10885},{"tags":10876,"concepts":10877},[],[],{"space":10879,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10881,"publishedVersion":464,"revision":63,"contentType":10883,"locale":29},{"sys":10880},{"type":12,"linkType":13,"id":14},{"sys":10882},{"id":21,"type":12,"linkType":22},{"sys":10884},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10886,"metaTitle":474,"metaDescription":475,"mainTitle":10887,"subtitle":493,"heroImage":10902,"ctaButton":516,"ctaLink":517},[473],{"data":10888,"content":10889,"nodeType":448},{},[10890,10896],{"data":10891,"content":10892,"nodeType":486},{},[10893],{"data":10894,"marks":10895,"value":485,"nodeType":84},{},[],{"data":10897,"content":10898,"nodeType":108},{},[10899],{"data":10900,"marks":10901,"value":187,"nodeType":84},{},[],{"metadata":10903,"sys":10906,"fields":10911},{"tags":10904,"concepts":10905},[],[],{"space":10907,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10909,"publishedVersion":63,"revision":45,"locale":29},{"sys":10908},{"type":12,"linkType":13,"id":14},{"sys":10910},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10912},{"url":508,"details":10913,"fileName":514,"contentType":515},{"size":510,"image":10914},{"width":512,"height":513},{"sys":10916,"fields":10919},{"id":10917,"createdAt":10918},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":10920,"slug":10921,"articleIntro":-1,"category":10922},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[10923],{"metadata":10924,"sys":10927,"fields":10934},{"tags":10925,"concepts":10926},[],[],{"space":10928,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10930,"publishedVersion":464,"revision":63,"contentType":10932,"locale":29},{"sys":10929},{"type":12,"linkType":13,"id":14},{"sys":10931},{"id":21,"type":12,"linkType":22},{"sys":10933},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10935,"metaTitle":474,"metaDescription":475,"mainTitle":10936,"subtitle":493,"heroImage":10951,"ctaButton":516,"ctaLink":517},[473],{"data":10937,"content":10938,"nodeType":448},{},[10939,10945],{"data":10940,"content":10941,"nodeType":486},{},[10942],{"data":10943,"marks":10944,"value":485,"nodeType":84},{},[],{"data":10946,"content":10947,"nodeType":108},{},[10948],{"data":10949,"marks":10950,"value":187,"nodeType":84},{},[],{"metadata":10952,"sys":10955,"fields":10960},{"tags":10953,"concepts":10954},[],[],{"space":10956,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":10958,"publishedVersion":63,"revision":45,"locale":29},{"sys":10957},{"type":12,"linkType":13,"id":14},{"sys":10959},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":10961},{"url":508,"details":10962,"fileName":514,"contentType":515},{"size":510,"image":10963},{"width":512,"height":513},{"sys":10965,"fields":10968},{"id":10966,"createdAt":10967},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":10969,"slug":10970,"articleIntro":10969,"category":10971},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[10972],{"metadata":10973,"sys":10976,"fields":10983},{"tags":10974,"concepts":10975},[],[],{"space":10977,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":10979,"publishedVersion":464,"revision":63,"contentType":10981,"locale":29},{"sys":10978},{"type":12,"linkType":13,"id":14},{"sys":10980},{"id":21,"type":12,"linkType":22},{"sys":10982},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":10984,"metaTitle":474,"metaDescription":475,"mainTitle":10985,"subtitle":493,"heroImage":11000,"ctaButton":516,"ctaLink":517},[473],{"data":10986,"content":10987,"nodeType":448},{},[10988,10994],{"data":10989,"content":10990,"nodeType":486},{},[10991],{"data":10992,"marks":10993,"value":485,"nodeType":84},{},[],{"data":10995,"content":10996,"nodeType":108},{},[10997],{"data":10998,"marks":10999,"value":187,"nodeType":84},{},[],{"metadata":11001,"sys":11004,"fields":11009},{"tags":11002,"concepts":11003},[],[],{"space":11005,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11007,"publishedVersion":63,"revision":45,"locale":29},{"sys":11006},{"type":12,"linkType":13,"id":14},{"sys":11008},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11010},{"url":508,"details":11011,"fileName":514,"contentType":515},{"size":510,"image":11012},{"width":512,"height":513},{"sys":11014,"fields":11017},{"id":11015,"createdAt":11016},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":11018,"slug":11019,"articleIntro":-1,"category":11020},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[11021],{"metadata":11022,"sys":11025,"fields":11032},{"tags":11023,"concepts":11024},[],[],{"space":11026,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11028,"publishedVersion":464,"revision":63,"contentType":11030,"locale":29},{"sys":11027},{"type":12,"linkType":13,"id":14},{"sys":11029},{"id":21,"type":12,"linkType":22},{"sys":11031},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11033,"metaTitle":474,"metaDescription":475,"mainTitle":11034,"subtitle":493,"heroImage":11049,"ctaButton":516,"ctaLink":517},[473],{"data":11035,"content":11036,"nodeType":448},{},[11037,11043],{"data":11038,"content":11039,"nodeType":486},{},[11040],{"data":11041,"marks":11042,"value":485,"nodeType":84},{},[],{"data":11044,"content":11045,"nodeType":108},{},[11046],{"data":11047,"marks":11048,"value":187,"nodeType":84},{},[],{"metadata":11050,"sys":11053,"fields":11058},{"tags":11051,"concepts":11052},[],[],{"space":11054,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11056,"publishedVersion":63,"revision":45,"locale":29},{"sys":11055},{"type":12,"linkType":13,"id":14},{"sys":11057},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11059},{"url":508,"details":11060,"fileName":514,"contentType":515},{"size":510,"image":11061},{"width":512,"height":513},{"sys":11063,"fields":11066},{"id":11064,"createdAt":11065},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":11067,"slug":11068,"articleIntro":11067,"category":11069},"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",[11070],{"metadata":11071,"sys":11074,"fields":11081},{"tags":11072,"concepts":11073},[],[],{"space":11075,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11077,"publishedVersion":464,"revision":63,"contentType":11079,"locale":29},{"sys":11076},{"type":12,"linkType":13,"id":14},{"sys":11078},{"id":21,"type":12,"linkType":22},{"sys":11080},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11082,"metaTitle":474,"metaDescription":475,"mainTitle":11083,"subtitle":493,"heroImage":11098,"ctaButton":516,"ctaLink":517},[473],{"data":11084,"content":11085,"nodeType":448},{},[11086,11092],{"data":11087,"content":11088,"nodeType":486},{},[11089],{"data":11090,"marks":11091,"value":485,"nodeType":84},{},[],{"data":11093,"content":11094,"nodeType":108},{},[11095],{"data":11096,"marks":11097,"value":187,"nodeType":84},{},[],{"metadata":11099,"sys":11102,"fields":11107},{"tags":11100,"concepts":11101},[],[],{"space":11103,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11105,"publishedVersion":63,"revision":45,"locale":29},{"sys":11104},{"type":12,"linkType":13,"id":14},{"sys":11106},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11108},{"url":508,"details":11109,"fileName":514,"contentType":515},{"size":510,"image":11110},{"width":512,"height":513},{"sys":11112,"fields":11115},{"id":11113,"createdAt":11114},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":11116,"slug":11117,"articleIntro":11116,"category":11118},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[11119],{"metadata":11120,"sys":11123,"fields":11130},{"tags":11121,"concepts":11122},[],[],{"space":11124,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11126,"publishedVersion":464,"revision":63,"contentType":11128,"locale":29},{"sys":11125},{"type":12,"linkType":13,"id":14},{"sys":11127},{"id":21,"type":12,"linkType":22},{"sys":11129},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11131,"metaTitle":474,"metaDescription":475,"mainTitle":11132,"subtitle":493,"heroImage":11147,"ctaButton":516,"ctaLink":517},[473],{"data":11133,"content":11134,"nodeType":448},{},[11135,11141],{"data":11136,"content":11137,"nodeType":486},{},[11138],{"data":11139,"marks":11140,"value":485,"nodeType":84},{},[],{"data":11142,"content":11143,"nodeType":108},{},[11144],{"data":11145,"marks":11146,"value":187,"nodeType":84},{},[],{"metadata":11148,"sys":11151,"fields":11156},{"tags":11149,"concepts":11150},[],[],{"space":11152,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11154,"publishedVersion":63,"revision":45,"locale":29},{"sys":11153},{"type":12,"linkType":13,"id":14},{"sys":11155},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11157},{"url":508,"details":11158,"fileName":514,"contentType":515},{"size":510,"image":11159},{"width":512,"height":513},{"sys":11161,"fields":11164},{"id":11162,"createdAt":11163},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":11165,"slug":11166,"articleIntro":11165,"category":11167},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[11168],{"metadata":11169,"sys":11172,"fields":11179},{"tags":11170,"concepts":11171},[],[],{"space":11173,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11175,"publishedVersion":464,"revision":63,"contentType":11177,"locale":29},{"sys":11174},{"type":12,"linkType":13,"id":14},{"sys":11176},{"id":21,"type":12,"linkType":22},{"sys":11178},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11180,"metaTitle":474,"metaDescription":475,"mainTitle":11181,"subtitle":493,"heroImage":11196,"ctaButton":516,"ctaLink":517},[473],{"data":11182,"content":11183,"nodeType":448},{},[11184,11190],{"data":11185,"content":11186,"nodeType":486},{},[11187],{"data":11188,"marks":11189,"value":485,"nodeType":84},{},[],{"data":11191,"content":11192,"nodeType":108},{},[11193],{"data":11194,"marks":11195,"value":187,"nodeType":84},{},[],{"metadata":11197,"sys":11200,"fields":11205},{"tags":11198,"concepts":11199},[],[],{"space":11201,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11203,"publishedVersion":63,"revision":45,"locale":29},{"sys":11202},{"type":12,"linkType":13,"id":14},{"sys":11204},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11206},{"url":508,"details":11207,"fileName":514,"contentType":515},{"size":510,"image":11208},{"width":512,"height":513},{"sys":11210,"fields":11213},{"id":11211,"createdAt":11212},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":11214,"slug":11215,"articleIntro":11214,"category":11216},"2313 - Constructions","compte-2313-constructions",[11217],{"metadata":11218,"sys":11221,"fields":11228},{"tags":11219,"concepts":11220},[],[],{"space":11222,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11224,"publishedVersion":464,"revision":63,"contentType":11226,"locale":29},{"sys":11223},{"type":12,"linkType":13,"id":14},{"sys":11225},{"id":21,"type":12,"linkType":22},{"sys":11227},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11229,"metaTitle":474,"metaDescription":475,"mainTitle":11230,"subtitle":493,"heroImage":11245,"ctaButton":516,"ctaLink":517},[473],{"data":11231,"content":11232,"nodeType":448},{},[11233,11239],{"data":11234,"content":11235,"nodeType":486},{},[11236],{"data":11237,"marks":11238,"value":485,"nodeType":84},{},[],{"data":11240,"content":11241,"nodeType":108},{},[11242],{"data":11243,"marks":11244,"value":187,"nodeType":84},{},[],{"metadata":11246,"sys":11249,"fields":11254},{"tags":11247,"concepts":11248},[],[],{"space":11250,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11252,"publishedVersion":63,"revision":45,"locale":29},{"sys":11251},{"type":12,"linkType":13,"id":14},{"sys":11253},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11255},{"url":508,"details":11256,"fileName":514,"contentType":515},{"size":510,"image":11257},{"width":512,"height":513},{"sys":11259,"fields":11262},{"id":11260,"createdAt":11261},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":11263,"slug":11264,"articleIntro":11263,"category":11265},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[11266],{"metadata":11267,"sys":11270,"fields":11277},{"tags":11268,"concepts":11269},[],[],{"space":11271,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11273,"publishedVersion":464,"revision":63,"contentType":11275,"locale":29},{"sys":11272},{"type":12,"linkType":13,"id":14},{"sys":11274},{"id":21,"type":12,"linkType":22},{"sys":11276},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11278,"metaTitle":474,"metaDescription":475,"mainTitle":11279,"subtitle":493,"heroImage":11294,"ctaButton":516,"ctaLink":517},[473],{"data":11280,"content":11281,"nodeType":448},{},[11282,11288],{"data":11283,"content":11284,"nodeType":486},{},[11285],{"data":11286,"marks":11287,"value":485,"nodeType":84},{},[],{"data":11289,"content":11290,"nodeType":108},{},[11291],{"data":11292,"marks":11293,"value":187,"nodeType":84},{},[],{"metadata":11295,"sys":11298,"fields":11303},{"tags":11296,"concepts":11297},[],[],{"space":11299,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11301,"publishedVersion":63,"revision":45,"locale":29},{"sys":11300},{"type":12,"linkType":13,"id":14},{"sys":11302},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11304},{"url":508,"details":11305,"fileName":514,"contentType":515},{"size":510,"image":11306},{"width":512,"height":513},{"sys":11308,"fields":11311},{"id":11309,"createdAt":11310},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":11312,"slug":11313,"articleIntro":-1,"category":11314},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[11315],{"metadata":11316,"sys":11319,"fields":11326},{"tags":11317,"concepts":11318},[],[],{"space":11320,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11322,"publishedVersion":464,"revision":63,"contentType":11324,"locale":29},{"sys":11321},{"type":12,"linkType":13,"id":14},{"sys":11323},{"id":21,"type":12,"linkType":22},{"sys":11325},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11327,"metaTitle":474,"metaDescription":475,"mainTitle":11328,"subtitle":493,"heroImage":11343,"ctaButton":516,"ctaLink":517},[473],{"data":11329,"content":11330,"nodeType":448},{},[11331,11337],{"data":11332,"content":11333,"nodeType":486},{},[11334],{"data":11335,"marks":11336,"value":485,"nodeType":84},{},[],{"data":11338,"content":11339,"nodeType":108},{},[11340],{"data":11341,"marks":11342,"value":187,"nodeType":84},{},[],{"metadata":11344,"sys":11347,"fields":11352},{"tags":11345,"concepts":11346},[],[],{"space":11348,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11350,"publishedVersion":63,"revision":45,"locale":29},{"sys":11349},{"type":12,"linkType":13,"id":14},{"sys":11351},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11353},{"url":508,"details":11354,"fileName":514,"contentType":515},{"size":510,"image":11355},{"width":512,"height":513},{"sys":11357,"fields":11360},{"id":11358,"createdAt":11359},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":11361,"slug":11362,"articleIntro":11361,"category":11363},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[11364],{"metadata":11365,"sys":11368,"fields":11375},{"tags":11366,"concepts":11367},[],[],{"space":11369,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11371,"publishedVersion":464,"revision":63,"contentType":11373,"locale":29},{"sys":11370},{"type":12,"linkType":13,"id":14},{"sys":11372},{"id":21,"type":12,"linkType":22},{"sys":11374},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11376,"metaTitle":474,"metaDescription":475,"mainTitle":11377,"subtitle":493,"heroImage":11392,"ctaButton":516,"ctaLink":517},[473],{"data":11378,"content":11379,"nodeType":448},{},[11380,11386],{"data":11381,"content":11382,"nodeType":486},{},[11383],{"data":11384,"marks":11385,"value":485,"nodeType":84},{},[],{"data":11387,"content":11388,"nodeType":108},{},[11389],{"data":11390,"marks":11391,"value":187,"nodeType":84},{},[],{"metadata":11393,"sys":11396,"fields":11401},{"tags":11394,"concepts":11395},[],[],{"space":11397,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11399,"publishedVersion":63,"revision":45,"locale":29},{"sys":11398},{"type":12,"linkType":13,"id":14},{"sys":11400},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11402},{"url":508,"details":11403,"fileName":514,"contentType":515},{"size":510,"image":11404},{"width":512,"height":513},{"sys":11406,"fields":11409},{"id":11407,"createdAt":11408},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":11410,"slug":11411,"articleIntro":11410,"category":11412},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[11413],{"metadata":11414,"sys":11417,"fields":11424},{"tags":11415,"concepts":11416},[],[],{"space":11418,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11420,"publishedVersion":464,"revision":63,"contentType":11422,"locale":29},{"sys":11419},{"type":12,"linkType":13,"id":14},{"sys":11421},{"id":21,"type":12,"linkType":22},{"sys":11423},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11425,"metaTitle":474,"metaDescription":475,"mainTitle":11426,"subtitle":493,"heroImage":11441,"ctaButton":516,"ctaLink":517},[473],{"data":11427,"content":11428,"nodeType":448},{},[11429,11435],{"data":11430,"content":11431,"nodeType":486},{},[11432],{"data":11433,"marks":11434,"value":485,"nodeType":84},{},[],{"data":11436,"content":11437,"nodeType":108},{},[11438],{"data":11439,"marks":11440,"value":187,"nodeType":84},{},[],{"metadata":11442,"sys":11445,"fields":11450},{"tags":11443,"concepts":11444},[],[],{"space":11446,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11448,"publishedVersion":63,"revision":45,"locale":29},{"sys":11447},{"type":12,"linkType":13,"id":14},{"sys":11449},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11451},{"url":508,"details":11452,"fileName":514,"contentType":515},{"size":510,"image":11453},{"width":512,"height":513},{"sys":11455,"fields":11458},{"id":11456,"createdAt":11457},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":11459,"slug":11460,"articleIntro":11459,"category":11461},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[11462],{"metadata":11463,"sys":11466,"fields":11473},{"tags":11464,"concepts":11465},[],[],{"space":11467,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11469,"publishedVersion":464,"revision":63,"contentType":11471,"locale":29},{"sys":11468},{"type":12,"linkType":13,"id":14},{"sys":11470},{"id":21,"type":12,"linkType":22},{"sys":11472},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11474,"metaTitle":474,"metaDescription":475,"mainTitle":11475,"subtitle":493,"heroImage":11490,"ctaButton":516,"ctaLink":517},[473],{"data":11476,"content":11477,"nodeType":448},{},[11478,11484],{"data":11479,"content":11480,"nodeType":486},{},[11481],{"data":11482,"marks":11483,"value":485,"nodeType":84},{},[],{"data":11485,"content":11486,"nodeType":108},{},[11487],{"data":11488,"marks":11489,"value":187,"nodeType":84},{},[],{"metadata":11491,"sys":11494,"fields":11499},{"tags":11492,"concepts":11493},[],[],{"space":11495,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11497,"publishedVersion":63,"revision":45,"locale":29},{"sys":11496},{"type":12,"linkType":13,"id":14},{"sys":11498},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11500},{"url":508,"details":11501,"fileName":514,"contentType":515},{"size":510,"image":11502},{"width":512,"height":513},{"sys":11504,"fields":11507},{"id":11505,"createdAt":11506},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":11508,"slug":11509,"articleIntro":11510,"category":11511},"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.",[11512],{"metadata":11513,"sys":11516,"fields":11523},{"tags":11514,"concepts":11515},[],[],{"space":11517,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11519,"publishedVersion":464,"revision":63,"contentType":11521,"locale":29},{"sys":11518},{"type":12,"linkType":13,"id":14},{"sys":11520},{"id":21,"type":12,"linkType":22},{"sys":11522},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11524,"metaTitle":474,"metaDescription":475,"mainTitle":11525,"subtitle":493,"heroImage":11540,"ctaButton":516,"ctaLink":517},[473],{"data":11526,"content":11527,"nodeType":448},{},[11528,11534],{"data":11529,"content":11530,"nodeType":486},{},[11531],{"data":11532,"marks":11533,"value":485,"nodeType":84},{},[],{"data":11535,"content":11536,"nodeType":108},{},[11537],{"data":11538,"marks":11539,"value":187,"nodeType":84},{},[],{"metadata":11541,"sys":11544,"fields":11549},{"tags":11542,"concepts":11543},[],[],{"space":11545,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11547,"publishedVersion":63,"revision":45,"locale":29},{"sys":11546},{"type":12,"linkType":13,"id":14},{"sys":11548},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11550},{"url":508,"details":11551,"fileName":514,"contentType":515},{"size":510,"image":11552},{"width":512,"height":513},{"sys":11554,"fields":11557},{"id":11555,"createdAt":11556},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":11558,"slug":11559,"articleIntro":11558,"category":11560},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[11561],{"metadata":11562,"sys":11565,"fields":11572},{"tags":11563,"concepts":11564},[],[],{"space":11566,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11568,"publishedVersion":464,"revision":63,"contentType":11570,"locale":29},{"sys":11567},{"type":12,"linkType":13,"id":14},{"sys":11569},{"id":21,"type":12,"linkType":22},{"sys":11571},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11573,"metaTitle":474,"metaDescription":475,"mainTitle":11574,"subtitle":493,"heroImage":11589,"ctaButton":516,"ctaLink":517},[473],{"data":11575,"content":11576,"nodeType":448},{},[11577,11583],{"data":11578,"content":11579,"nodeType":486},{},[11580],{"data":11581,"marks":11582,"value":485,"nodeType":84},{},[],{"data":11584,"content":11585,"nodeType":108},{},[11586],{"data":11587,"marks":11588,"value":187,"nodeType":84},{},[],{"metadata":11590,"sys":11593,"fields":11598},{"tags":11591,"concepts":11592},[],[],{"space":11594,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11596,"publishedVersion":63,"revision":45,"locale":29},{"sys":11595},{"type":12,"linkType":13,"id":14},{"sys":11597},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11599},{"url":508,"details":11600,"fileName":514,"contentType":515},{"size":510,"image":11601},{"width":512,"height":513},{"sys":11603,"fields":11606},{"id":11604,"createdAt":11605},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":11607,"slug":11608,"articleIntro":11607,"category":11609},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[11610],{"metadata":11611,"sys":11614,"fields":11621},{"tags":11612,"concepts":11613},[],[],{"space":11615,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11617,"publishedVersion":464,"revision":63,"contentType":11619,"locale":29},{"sys":11616},{"type":12,"linkType":13,"id":14},{"sys":11618},{"id":21,"type":12,"linkType":22},{"sys":11620},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11622,"metaTitle":474,"metaDescription":475,"mainTitle":11623,"subtitle":493,"heroImage":11638,"ctaButton":516,"ctaLink":517},[473],{"data":11624,"content":11625,"nodeType":448},{},[11626,11632],{"data":11627,"content":11628,"nodeType":486},{},[11629],{"data":11630,"marks":11631,"value":485,"nodeType":84},{},[],{"data":11633,"content":11634,"nodeType":108},{},[11635],{"data":11636,"marks":11637,"value":187,"nodeType":84},{},[],{"metadata":11639,"sys":11642,"fields":11647},{"tags":11640,"concepts":11641},[],[],{"space":11643,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11645,"publishedVersion":63,"revision":45,"locale":29},{"sys":11644},{"type":12,"linkType":13,"id":14},{"sys":11646},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11648},{"url":508,"details":11649,"fileName":514,"contentType":515},{"size":510,"image":11650},{"width":512,"height":513},{"sys":11652,"fields":11655},{"id":11653,"createdAt":11654},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":11656,"slug":11657,"articleIntro":11656,"category":11658},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[11659],{"metadata":11660,"sys":11663,"fields":11670},{"tags":11661,"concepts":11662},[],[],{"space":11664,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11666,"publishedVersion":464,"revision":63,"contentType":11668,"locale":29},{"sys":11665},{"type":12,"linkType":13,"id":14},{"sys":11667},{"id":21,"type":12,"linkType":22},{"sys":11669},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11671,"metaTitle":474,"metaDescription":475,"mainTitle":11672,"subtitle":493,"heroImage":11687,"ctaButton":516,"ctaLink":517},[473],{"data":11673,"content":11674,"nodeType":448},{},[11675,11681],{"data":11676,"content":11677,"nodeType":486},{},[11678],{"data":11679,"marks":11680,"value":485,"nodeType":84},{},[],{"data":11682,"content":11683,"nodeType":108},{},[11684],{"data":11685,"marks":11686,"value":187,"nodeType":84},{},[],{"metadata":11688,"sys":11691,"fields":11696},{"tags":11689,"concepts":11690},[],[],{"space":11692,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11694,"publishedVersion":63,"revision":45,"locale":29},{"sys":11693},{"type":12,"linkType":13,"id":14},{"sys":11695},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11697},{"url":508,"details":11698,"fileName":514,"contentType":515},{"size":510,"image":11699},{"width":512,"height":513},{"sys":11701,"fields":11704},{"id":11702,"createdAt":11703},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":11705,"slug":11706,"articleIntro":-1,"category":11707},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[11708],{"metadata":11709,"sys":11712,"fields":11719},{"tags":11710,"concepts":11711},[],[],{"space":11713,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11715,"publishedVersion":464,"revision":63,"contentType":11717,"locale":29},{"sys":11714},{"type":12,"linkType":13,"id":14},{"sys":11716},{"id":21,"type":12,"linkType":22},{"sys":11718},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11720,"metaTitle":474,"metaDescription":475,"mainTitle":11721,"subtitle":493,"heroImage":11736,"ctaButton":516,"ctaLink":517},[473],{"data":11722,"content":11723,"nodeType":448},{},[11724,11730],{"data":11725,"content":11726,"nodeType":486},{},[11727],{"data":11728,"marks":11729,"value":485,"nodeType":84},{},[],{"data":11731,"content":11732,"nodeType":108},{},[11733],{"data":11734,"marks":11735,"value":187,"nodeType":84},{},[],{"metadata":11737,"sys":11740,"fields":11745},{"tags":11738,"concepts":11739},[],[],{"space":11741,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11743,"publishedVersion":63,"revision":45,"locale":29},{"sys":11742},{"type":12,"linkType":13,"id":14},{"sys":11744},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11746},{"url":508,"details":11747,"fileName":514,"contentType":515},{"size":510,"image":11748},{"width":512,"height":513},{"sys":11750,"fields":11753},{"id":11751,"createdAt":11752},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11754,"slug":11755,"articleIntro":11754,"category":11756},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11757],{"metadata":11758,"sys":11761,"fields":11768},{"tags":11759,"concepts":11760},[],[],{"space":11762,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11764,"publishedVersion":464,"revision":63,"contentType":11766,"locale":29},{"sys":11763},{"type":12,"linkType":13,"id":14},{"sys":11765},{"id":21,"type":12,"linkType":22},{"sys":11767},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11769,"metaTitle":474,"metaDescription":475,"mainTitle":11770,"subtitle":493,"heroImage":11785,"ctaButton":516,"ctaLink":517},[473],{"data":11771,"content":11772,"nodeType":448},{},[11773,11779],{"data":11774,"content":11775,"nodeType":486},{},[11776],{"data":11777,"marks":11778,"value":485,"nodeType":84},{},[],{"data":11780,"content":11781,"nodeType":108},{},[11782],{"data":11783,"marks":11784,"value":187,"nodeType":84},{},[],{"metadata":11786,"sys":11789,"fields":11794},{"tags":11787,"concepts":11788},[],[],{"space":11790,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11792,"publishedVersion":63,"revision":45,"locale":29},{"sys":11791},{"type":12,"linkType":13,"id":14},{"sys":11793},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11795},{"url":508,"details":11796,"fileName":514,"contentType":515},{"size":510,"image":11797},{"width":512,"height":513},{"sys":11799,"fields":11802},{"id":11800,"createdAt":11801},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":11803,"slug":11804,"articleIntro":11803,"category":11805},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[11806],{"metadata":11807,"sys":11810,"fields":11817},{"tags":11808,"concepts":11809},[],[],{"space":11811,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11813,"publishedVersion":464,"revision":63,"contentType":11815,"locale":29},{"sys":11812},{"type":12,"linkType":13,"id":14},{"sys":11814},{"id":21,"type":12,"linkType":22},{"sys":11816},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11818,"metaTitle":474,"metaDescription":475,"mainTitle":11819,"subtitle":493,"heroImage":11834,"ctaButton":516,"ctaLink":517},[473],{"data":11820,"content":11821,"nodeType":448},{},[11822,11828],{"data":11823,"content":11824,"nodeType":486},{},[11825],{"data":11826,"marks":11827,"value":485,"nodeType":84},{},[],{"data":11829,"content":11830,"nodeType":108},{},[11831],{"data":11832,"marks":11833,"value":187,"nodeType":84},{},[],{"metadata":11835,"sys":11838,"fields":11843},{"tags":11836,"concepts":11837},[],[],{"space":11839,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11841,"publishedVersion":63,"revision":45,"locale":29},{"sys":11840},{"type":12,"linkType":13,"id":14},{"sys":11842},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11844},{"url":508,"details":11845,"fileName":514,"contentType":515},{"size":510,"image":11846},{"width":512,"height":513},{"sys":11848,"fields":11851},{"id":11849,"createdAt":11850},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":11852,"slug":11853,"articleIntro":11852,"category":11854},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[11855],{"metadata":11856,"sys":11859,"fields":11866},{"tags":11857,"concepts":11858},[],[],{"space":11860,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11862,"publishedVersion":464,"revision":63,"contentType":11864,"locale":29},{"sys":11861},{"type":12,"linkType":13,"id":14},{"sys":11863},{"id":21,"type":12,"linkType":22},{"sys":11865},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11867,"metaTitle":474,"metaDescription":475,"mainTitle":11868,"subtitle":493,"heroImage":11883,"ctaButton":516,"ctaLink":517},[473],{"data":11869,"content":11870,"nodeType":448},{},[11871,11877],{"data":11872,"content":11873,"nodeType":486},{},[11874],{"data":11875,"marks":11876,"value":485,"nodeType":84},{},[],{"data":11878,"content":11879,"nodeType":108},{},[11880],{"data":11881,"marks":11882,"value":187,"nodeType":84},{},[],{"metadata":11884,"sys":11887,"fields":11892},{"tags":11885,"concepts":11886},[],[],{"space":11888,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11890,"publishedVersion":63,"revision":45,"locale":29},{"sys":11889},{"type":12,"linkType":13,"id":14},{"sys":11891},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11893},{"url":508,"details":11894,"fileName":514,"contentType":515},{"size":510,"image":11895},{"width":512,"height":513},{"sys":11897,"fields":11900},{"id":11898,"createdAt":11899},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":11901,"slug":11902,"articleIntro":11901,"category":11903},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[11904],{"metadata":11905,"sys":11908,"fields":11915},{"tags":11906,"concepts":11907},[],[],{"space":11909,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11911,"publishedVersion":464,"revision":63,"contentType":11913,"locale":29},{"sys":11910},{"type":12,"linkType":13,"id":14},{"sys":11912},{"id":21,"type":12,"linkType":22},{"sys":11914},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11916,"metaTitle":474,"metaDescription":475,"mainTitle":11917,"subtitle":493,"heroImage":11932,"ctaButton":516,"ctaLink":517},[473],{"data":11918,"content":11919,"nodeType":448},{},[11920,11926],{"data":11921,"content":11922,"nodeType":486},{},[11923],{"data":11924,"marks":11925,"value":485,"nodeType":84},{},[],{"data":11927,"content":11928,"nodeType":108},{},[11929],{"data":11930,"marks":11931,"value":187,"nodeType":84},{},[],{"metadata":11933,"sys":11936,"fields":11941},{"tags":11934,"concepts":11935},[],[],{"space":11937,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11939,"publishedVersion":63,"revision":45,"locale":29},{"sys":11938},{"type":12,"linkType":13,"id":14},{"sys":11940},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11942},{"url":508,"details":11943,"fileName":514,"contentType":515},{"size":510,"image":11944},{"width":512,"height":513},{"sys":11946,"fields":11949},{"id":11947,"createdAt":11948},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":11950,"slug":11951,"articleIntro":11950,"category":11952},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[11953],{"metadata":11954,"sys":11957,"fields":11964},{"tags":11955,"concepts":11956},[],[],{"space":11958,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":11960,"publishedVersion":464,"revision":63,"contentType":11962,"locale":29},{"sys":11959},{"type":12,"linkType":13,"id":14},{"sys":11961},{"id":21,"type":12,"linkType":22},{"sys":11963},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":11965,"metaTitle":474,"metaDescription":475,"mainTitle":11966,"subtitle":493,"heroImage":11981,"ctaButton":516,"ctaLink":517},[473],{"data":11967,"content":11968,"nodeType":448},{},[11969,11975],{"data":11970,"content":11971,"nodeType":486},{},[11972],{"data":11973,"marks":11974,"value":485,"nodeType":84},{},[],{"data":11976,"content":11977,"nodeType":108},{},[11978],{"data":11979,"marks":11980,"value":187,"nodeType":84},{},[],{"metadata":11982,"sys":11985,"fields":11990},{"tags":11983,"concepts":11984},[],[],{"space":11986,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":11988,"publishedVersion":63,"revision":45,"locale":29},{"sys":11987},{"type":12,"linkType":13,"id":14},{"sys":11989},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":11991},{"url":508,"details":11992,"fileName":514,"contentType":515},{"size":510,"image":11993},{"width":512,"height":513},{"sys":11995,"fields":11998},{"id":11996,"createdAt":11997},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":11999,"slug":12000,"articleIntro":11999,"category":12001},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[12002],{"metadata":12003,"sys":12006,"fields":12013},{"tags":12004,"concepts":12005},[],[],{"space":12007,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12009,"publishedVersion":464,"revision":63,"contentType":12011,"locale":29},{"sys":12008},{"type":12,"linkType":13,"id":14},{"sys":12010},{"id":21,"type":12,"linkType":22},{"sys":12012},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12014,"metaTitle":474,"metaDescription":475,"mainTitle":12015,"subtitle":493,"heroImage":12030,"ctaButton":516,"ctaLink":517},[473],{"data":12016,"content":12017,"nodeType":448},{},[12018,12024],{"data":12019,"content":12020,"nodeType":486},{},[12021],{"data":12022,"marks":12023,"value":485,"nodeType":84},{},[],{"data":12025,"content":12026,"nodeType":108},{},[12027],{"data":12028,"marks":12029,"value":187,"nodeType":84},{},[],{"metadata":12031,"sys":12034,"fields":12039},{"tags":12032,"concepts":12033},[],[],{"space":12035,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12037,"publishedVersion":63,"revision":45,"locale":29},{"sys":12036},{"type":12,"linkType":13,"id":14},{"sys":12038},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12040},{"url":508,"details":12041,"fileName":514,"contentType":515},{"size":510,"image":12042},{"width":512,"height":513},{"sys":12044,"fields":12047},{"id":12045,"createdAt":12046},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":12048,"slug":12049,"articleIntro":12048,"category":12050},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[12051],{"metadata":12052,"sys":12055,"fields":12062},{"tags":12053,"concepts":12054},[],[],{"space":12056,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12058,"publishedVersion":464,"revision":63,"contentType":12060,"locale":29},{"sys":12057},{"type":12,"linkType":13,"id":14},{"sys":12059},{"id":21,"type":12,"linkType":22},{"sys":12061},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12063,"metaTitle":474,"metaDescription":475,"mainTitle":12064,"subtitle":493,"heroImage":12079,"ctaButton":516,"ctaLink":517},[473],{"data":12065,"content":12066,"nodeType":448},{},[12067,12073],{"data":12068,"content":12069,"nodeType":486},{},[12070],{"data":12071,"marks":12072,"value":485,"nodeType":84},{},[],{"data":12074,"content":12075,"nodeType":108},{},[12076],{"data":12077,"marks":12078,"value":187,"nodeType":84},{},[],{"metadata":12080,"sys":12083,"fields":12088},{"tags":12081,"concepts":12082},[],[],{"space":12084,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12086,"publishedVersion":63,"revision":45,"locale":29},{"sys":12085},{"type":12,"linkType":13,"id":14},{"sys":12087},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12089},{"url":508,"details":12090,"fileName":514,"contentType":515},{"size":510,"image":12091},{"width":512,"height":513},{"sys":12093,"fields":12096},{"id":12094,"createdAt":12095},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":12097,"slug":12098,"articleIntro":12097,"category":12099},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[12100],{"metadata":12101,"sys":12104,"fields":12111},{"tags":12102,"concepts":12103},[],[],{"space":12105,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12107,"publishedVersion":464,"revision":63,"contentType":12109,"locale":29},{"sys":12106},{"type":12,"linkType":13,"id":14},{"sys":12108},{"id":21,"type":12,"linkType":22},{"sys":12110},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12112,"metaTitle":474,"metaDescription":475,"mainTitle":12113,"subtitle":493,"heroImage":12128,"ctaButton":516,"ctaLink":517},[473],{"data":12114,"content":12115,"nodeType":448},{},[12116,12122],{"data":12117,"content":12118,"nodeType":486},{},[12119],{"data":12120,"marks":12121,"value":485,"nodeType":84},{},[],{"data":12123,"content":12124,"nodeType":108},{},[12125],{"data":12126,"marks":12127,"value":187,"nodeType":84},{},[],{"metadata":12129,"sys":12132,"fields":12137},{"tags":12130,"concepts":12131},[],[],{"space":12133,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12135,"publishedVersion":63,"revision":45,"locale":29},{"sys":12134},{"type":12,"linkType":13,"id":14},{"sys":12136},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12138},{"url":508,"details":12139,"fileName":514,"contentType":515},{"size":510,"image":12140},{"width":512,"height":513},{"sys":12142,"fields":12145},{"id":12143,"createdAt":12144},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":12146,"slug":12147,"articleIntro":12146,"category":12148},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[12149],{"metadata":12150,"sys":12153,"fields":12160},{"tags":12151,"concepts":12152},[],[],{"space":12154,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12156,"publishedVersion":464,"revision":63,"contentType":12158,"locale":29},{"sys":12155},{"type":12,"linkType":13,"id":14},{"sys":12157},{"id":21,"type":12,"linkType":22},{"sys":12159},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12161,"metaTitle":474,"metaDescription":475,"mainTitle":12162,"subtitle":493,"heroImage":12177,"ctaButton":516,"ctaLink":517},[473],{"data":12163,"content":12164,"nodeType":448},{},[12165,12171],{"data":12166,"content":12167,"nodeType":486},{},[12168],{"data":12169,"marks":12170,"value":485,"nodeType":84},{},[],{"data":12172,"content":12173,"nodeType":108},{},[12174],{"data":12175,"marks":12176,"value":187,"nodeType":84},{},[],{"metadata":12178,"sys":12181,"fields":12186},{"tags":12179,"concepts":12180},[],[],{"space":12182,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12184,"publishedVersion":63,"revision":45,"locale":29},{"sys":12183},{"type":12,"linkType":13,"id":14},{"sys":12185},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12187},{"url":508,"details":12188,"fileName":514,"contentType":515},{"size":510,"image":12189},{"width":512,"height":513},{"sys":12191,"fields":12194},{"id":12192,"createdAt":12193},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":12195,"slug":12196,"articleIntro":12195,"category":12197},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[12198],{"metadata":12199,"sys":12202,"fields":12209},{"tags":12200,"concepts":12201},[],[],{"space":12203,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12205,"publishedVersion":464,"revision":63,"contentType":12207,"locale":29},{"sys":12204},{"type":12,"linkType":13,"id":14},{"sys":12206},{"id":21,"type":12,"linkType":22},{"sys":12208},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12210,"metaTitle":474,"metaDescription":475,"mainTitle":12211,"subtitle":493,"heroImage":12226,"ctaButton":516,"ctaLink":517},[473],{"data":12212,"content":12213,"nodeType":448},{},[12214,12220],{"data":12215,"content":12216,"nodeType":486},{},[12217],{"data":12218,"marks":12219,"value":485,"nodeType":84},{},[],{"data":12221,"content":12222,"nodeType":108},{},[12223],{"data":12224,"marks":12225,"value":187,"nodeType":84},{},[],{"metadata":12227,"sys":12230,"fields":12235},{"tags":12228,"concepts":12229},[],[],{"space":12231,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12233,"publishedVersion":63,"revision":45,"locale":29},{"sys":12232},{"type":12,"linkType":13,"id":14},{"sys":12234},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12236},{"url":508,"details":12237,"fileName":514,"contentType":515},{"size":510,"image":12238},{"width":512,"height":513},{"sys":12240,"fields":12243},{"id":12241,"createdAt":12242},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":12244,"slug":12245,"articleIntro":12244,"category":12246},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[12247],{"metadata":12248,"sys":12251,"fields":12258},{"tags":12249,"concepts":12250},[],[],{"space":12252,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12254,"publishedVersion":464,"revision":63,"contentType":12256,"locale":29},{"sys":12253},{"type":12,"linkType":13,"id":14},{"sys":12255},{"id":21,"type":12,"linkType":22},{"sys":12257},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12259,"metaTitle":474,"metaDescription":475,"mainTitle":12260,"subtitle":493,"heroImage":12275,"ctaButton":516,"ctaLink":517},[473],{"data":12261,"content":12262,"nodeType":448},{},[12263,12269],{"data":12264,"content":12265,"nodeType":486},{},[12266],{"data":12267,"marks":12268,"value":485,"nodeType":84},{},[],{"data":12270,"content":12271,"nodeType":108},{},[12272],{"data":12273,"marks":12274,"value":187,"nodeType":84},{},[],{"metadata":12276,"sys":12279,"fields":12284},{"tags":12277,"concepts":12278},[],[],{"space":12280,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12282,"publishedVersion":63,"revision":45,"locale":29},{"sys":12281},{"type":12,"linkType":13,"id":14},{"sys":12283},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12285},{"url":508,"details":12286,"fileName":514,"contentType":515},{"size":510,"image":12287},{"width":512,"height":513},{"sys":12289,"fields":12292},{"id":12290,"createdAt":12291},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":12293,"slug":12294,"articleIntro":12295,"category":12296},"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.",[12297],{"metadata":12298,"sys":12301,"fields":12308},{"tags":12299,"concepts":12300},[],[],{"space":12302,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12304,"publishedVersion":464,"revision":63,"contentType":12306,"locale":29},{"sys":12303},{"type":12,"linkType":13,"id":14},{"sys":12305},{"id":21,"type":12,"linkType":22},{"sys":12307},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12309,"metaTitle":474,"metaDescription":475,"mainTitle":12310,"subtitle":493,"heroImage":12325,"ctaButton":516,"ctaLink":517},[473],{"data":12311,"content":12312,"nodeType":448},{},[12313,12319],{"data":12314,"content":12315,"nodeType":486},{},[12316],{"data":12317,"marks":12318,"value":485,"nodeType":84},{},[],{"data":12320,"content":12321,"nodeType":108},{},[12322],{"data":12323,"marks":12324,"value":187,"nodeType":84},{},[],{"metadata":12326,"sys":12329,"fields":12334},{"tags":12327,"concepts":12328},[],[],{"space":12330,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12332,"publishedVersion":63,"revision":45,"locale":29},{"sys":12331},{"type":12,"linkType":13,"id":14},{"sys":12333},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12335},{"url":508,"details":12336,"fileName":514,"contentType":515},{"size":510,"image":12337},{"width":512,"height":513},{"sys":12339,"fields":12342},{"id":12340,"createdAt":12341},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":12343,"slug":12344,"articleIntro":12343,"category":12345},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[12346],{"metadata":12347,"sys":12350,"fields":12357},{"tags":12348,"concepts":12349},[],[],{"space":12351,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12353,"publishedVersion":464,"revision":63,"contentType":12355,"locale":29},{"sys":12352},{"type":12,"linkType":13,"id":14},{"sys":12354},{"id":21,"type":12,"linkType":22},{"sys":12356},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12358,"metaTitle":474,"metaDescription":475,"mainTitle":12359,"subtitle":493,"heroImage":12374,"ctaButton":516,"ctaLink":517},[473],{"data":12360,"content":12361,"nodeType":448},{},[12362,12368],{"data":12363,"content":12364,"nodeType":486},{},[12365],{"data":12366,"marks":12367,"value":485,"nodeType":84},{},[],{"data":12369,"content":12370,"nodeType":108},{},[12371],{"data":12372,"marks":12373,"value":187,"nodeType":84},{},[],{"metadata":12375,"sys":12378,"fields":12383},{"tags":12376,"concepts":12377},[],[],{"space":12379,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12381,"publishedVersion":63,"revision":45,"locale":29},{"sys":12380},{"type":12,"linkType":13,"id":14},{"sys":12382},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12384},{"url":508,"details":12385,"fileName":514,"contentType":515},{"size":510,"image":12386},{"width":512,"height":513},{"sys":12388,"fields":12391},{"id":12389,"createdAt":12390},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":12392,"slug":12393,"articleIntro":-1,"category":12394},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[12395],{"metadata":12396,"sys":12399,"fields":12406},{"tags":12397,"concepts":12398},[],[],{"space":12400,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12402,"publishedVersion":464,"revision":63,"contentType":12404,"locale":29},{"sys":12401},{"type":12,"linkType":13,"id":14},{"sys":12403},{"id":21,"type":12,"linkType":22},{"sys":12405},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12407,"metaTitle":474,"metaDescription":475,"mainTitle":12408,"subtitle":493,"heroImage":12423,"ctaButton":516,"ctaLink":517},[473],{"data":12409,"content":12410,"nodeType":448},{},[12411,12417],{"data":12412,"content":12413,"nodeType":486},{},[12414],{"data":12415,"marks":12416,"value":485,"nodeType":84},{},[],{"data":12418,"content":12419,"nodeType":108},{},[12420],{"data":12421,"marks":12422,"value":187,"nodeType":84},{},[],{"metadata":12424,"sys":12427,"fields":12432},{"tags":12425,"concepts":12426},[],[],{"space":12428,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12430,"publishedVersion":63,"revision":45,"locale":29},{"sys":12429},{"type":12,"linkType":13,"id":14},{"sys":12431},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12433},{"url":508,"details":12434,"fileName":514,"contentType":515},{"size":510,"image":12435},{"width":512,"height":513},{"sys":12437,"fields":12440},{"id":12438,"createdAt":12439},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":12441,"slug":12442,"articleIntro":12441,"category":12443},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[12444],{"metadata":12445,"sys":12448,"fields":12455},{"tags":12446,"concepts":12447},[],[],{"space":12449,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12451,"publishedVersion":464,"revision":63,"contentType":12453,"locale":29},{"sys":12450},{"type":12,"linkType":13,"id":14},{"sys":12452},{"id":21,"type":12,"linkType":22},{"sys":12454},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12456,"metaTitle":474,"metaDescription":475,"mainTitle":12457,"subtitle":493,"heroImage":12472,"ctaButton":516,"ctaLink":517},[473],{"data":12458,"content":12459,"nodeType":448},{},[12460,12466],{"data":12461,"content":12462,"nodeType":486},{},[12463],{"data":12464,"marks":12465,"value":485,"nodeType":84},{},[],{"data":12467,"content":12468,"nodeType":108},{},[12469],{"data":12470,"marks":12471,"value":187,"nodeType":84},{},[],{"metadata":12473,"sys":12476,"fields":12481},{"tags":12474,"concepts":12475},[],[],{"space":12477,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12479,"publishedVersion":63,"revision":45,"locale":29},{"sys":12478},{"type":12,"linkType":13,"id":14},{"sys":12480},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12482},{"url":508,"details":12483,"fileName":514,"contentType":515},{"size":510,"image":12484},{"width":512,"height":513},{"sys":12486,"fields":12489},{"id":12487,"createdAt":12488},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":12490,"slug":12491,"articleIntro":-1,"category":12492},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[12493],{"metadata":12494,"sys":12497,"fields":12504},{"tags":12495,"concepts":12496},[],[],{"space":12498,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12500,"publishedVersion":464,"revision":63,"contentType":12502,"locale":29},{"sys":12499},{"type":12,"linkType":13,"id":14},{"sys":12501},{"id":21,"type":12,"linkType":22},{"sys":12503},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12505,"metaTitle":474,"metaDescription":475,"mainTitle":12506,"subtitle":493,"heroImage":12521,"ctaButton":516,"ctaLink":517},[473],{"data":12507,"content":12508,"nodeType":448},{},[12509,12515],{"data":12510,"content":12511,"nodeType":486},{},[12512],{"data":12513,"marks":12514,"value":485,"nodeType":84},{},[],{"data":12516,"content":12517,"nodeType":108},{},[12518],{"data":12519,"marks":12520,"value":187,"nodeType":84},{},[],{"metadata":12522,"sys":12525,"fields":12530},{"tags":12523,"concepts":12524},[],[],{"space":12526,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12528,"publishedVersion":63,"revision":45,"locale":29},{"sys":12527},{"type":12,"linkType":13,"id":14},{"sys":12529},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12531},{"url":508,"details":12532,"fileName":514,"contentType":515},{"size":510,"image":12533},{"width":512,"height":513},{"sys":12535,"fields":12538},{"id":12536,"createdAt":12537},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":12539,"slug":12540,"articleIntro":-1,"category":12541},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[12542],{"metadata":12543,"sys":12546,"fields":12553},{"tags":12544,"concepts":12545},[],[],{"space":12547,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12549,"publishedVersion":464,"revision":63,"contentType":12551,"locale":29},{"sys":12548},{"type":12,"linkType":13,"id":14},{"sys":12550},{"id":21,"type":12,"linkType":22},{"sys":12552},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12554,"metaTitle":474,"metaDescription":475,"mainTitle":12555,"subtitle":493,"heroImage":12570,"ctaButton":516,"ctaLink":517},[473],{"data":12556,"content":12557,"nodeType":448},{},[12558,12564],{"data":12559,"content":12560,"nodeType":486},{},[12561],{"data":12562,"marks":12563,"value":485,"nodeType":84},{},[],{"data":12565,"content":12566,"nodeType":108},{},[12567],{"data":12568,"marks":12569,"value":187,"nodeType":84},{},[],{"metadata":12571,"sys":12574,"fields":12579},{"tags":12572,"concepts":12573},[],[],{"space":12575,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12577,"publishedVersion":63,"revision":45,"locale":29},{"sys":12576},{"type":12,"linkType":13,"id":14},{"sys":12578},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12580},{"url":508,"details":12581,"fileName":514,"contentType":515},{"size":510,"image":12582},{"width":512,"height":513},{"sys":12584,"fields":12587},{"id":12585,"createdAt":12586},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":12588,"slug":12589,"articleIntro":12588,"category":12590},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[12591],{"metadata":12592,"sys":12595,"fields":12602},{"tags":12593,"concepts":12594},[],[],{"space":12596,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12598,"publishedVersion":464,"revision":63,"contentType":12600,"locale":29},{"sys":12597},{"type":12,"linkType":13,"id":14},{"sys":12599},{"id":21,"type":12,"linkType":22},{"sys":12601},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12603,"metaTitle":474,"metaDescription":475,"mainTitle":12604,"subtitle":493,"heroImage":12619,"ctaButton":516,"ctaLink":517},[473],{"data":12605,"content":12606,"nodeType":448},{},[12607,12613],{"data":12608,"content":12609,"nodeType":486},{},[12610],{"data":12611,"marks":12612,"value":485,"nodeType":84},{},[],{"data":12614,"content":12615,"nodeType":108},{},[12616],{"data":12617,"marks":12618,"value":187,"nodeType":84},{},[],{"metadata":12620,"sys":12623,"fields":12628},{"tags":12621,"concepts":12622},[],[],{"space":12624,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12626,"publishedVersion":63,"revision":45,"locale":29},{"sys":12625},{"type":12,"linkType":13,"id":14},{"sys":12627},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12629},{"url":508,"details":12630,"fileName":514,"contentType":515},{"size":510,"image":12631},{"width":512,"height":513},{"sys":12633,"fields":12636},{"id":12634,"createdAt":12635},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":12637,"slug":12638,"articleIntro":12637,"category":12639},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[12640],{"metadata":12641,"sys":12644,"fields":12651},{"tags":12642,"concepts":12643},[],[],{"space":12645,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12647,"publishedVersion":464,"revision":63,"contentType":12649,"locale":29},{"sys":12646},{"type":12,"linkType":13,"id":14},{"sys":12648},{"id":21,"type":12,"linkType":22},{"sys":12650},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12652,"metaTitle":474,"metaDescription":475,"mainTitle":12653,"subtitle":493,"heroImage":12668,"ctaButton":516,"ctaLink":517},[473],{"data":12654,"content":12655,"nodeType":448},{},[12656,12662],{"data":12657,"content":12658,"nodeType":486},{},[12659],{"data":12660,"marks":12661,"value":485,"nodeType":84},{},[],{"data":12663,"content":12664,"nodeType":108},{},[12665],{"data":12666,"marks":12667,"value":187,"nodeType":84},{},[],{"metadata":12669,"sys":12672,"fields":12677},{"tags":12670,"concepts":12671},[],[],{"space":12673,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12675,"publishedVersion":63,"revision":45,"locale":29},{"sys":12674},{"type":12,"linkType":13,"id":14},{"sys":12676},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12678},{"url":508,"details":12679,"fileName":514,"contentType":515},{"size":510,"image":12680},{"width":512,"height":513},{"sys":12682,"fields":12685},{"id":12683,"createdAt":12684},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":12686,"slug":12687,"articleIntro":12686,"category":12688},"Compte 6412 - Congés payés","compte-6412-conges-payes",[12689],{"metadata":12690,"sys":12693,"fields":12700},{"tags":12691,"concepts":12692},[],[],{"space":12694,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12696,"publishedVersion":464,"revision":63,"contentType":12698,"locale":29},{"sys":12695},{"type":12,"linkType":13,"id":14},{"sys":12697},{"id":21,"type":12,"linkType":22},{"sys":12699},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12701,"metaTitle":474,"metaDescription":475,"mainTitle":12702,"subtitle":493,"heroImage":12717,"ctaButton":516,"ctaLink":517},[473],{"data":12703,"content":12704,"nodeType":448},{},[12705,12711],{"data":12706,"content":12707,"nodeType":486},{},[12708],{"data":12709,"marks":12710,"value":485,"nodeType":84},{},[],{"data":12712,"content":12713,"nodeType":108},{},[12714],{"data":12715,"marks":12716,"value":187,"nodeType":84},{},[],{"metadata":12718,"sys":12721,"fields":12726},{"tags":12719,"concepts":12720},[],[],{"space":12722,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12724,"publishedVersion":63,"revision":45,"locale":29},{"sys":12723},{"type":12,"linkType":13,"id":14},{"sys":12725},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12727},{"url":508,"details":12728,"fileName":514,"contentType":515},{"size":510,"image":12729},{"width":512,"height":513},{"sys":12731,"fields":12734},{"id":12732,"createdAt":12733},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":12735,"slug":12736,"articleIntro":12735,"category":12737},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[12738],{"metadata":12739,"sys":12742,"fields":12749},{"tags":12740,"concepts":12741},[],[],{"space":12743,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12745,"publishedVersion":464,"revision":63,"contentType":12747,"locale":29},{"sys":12744},{"type":12,"linkType":13,"id":14},{"sys":12746},{"id":21,"type":12,"linkType":22},{"sys":12748},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12750,"metaTitle":474,"metaDescription":475,"mainTitle":12751,"subtitle":493,"heroImage":12766,"ctaButton":516,"ctaLink":517},[473],{"data":12752,"content":12753,"nodeType":448},{},[12754,12760],{"data":12755,"content":12756,"nodeType":486},{},[12757],{"data":12758,"marks":12759,"value":485,"nodeType":84},{},[],{"data":12761,"content":12762,"nodeType":108},{},[12763],{"data":12764,"marks":12765,"value":187,"nodeType":84},{},[],{"metadata":12767,"sys":12770,"fields":12775},{"tags":12768,"concepts":12769},[],[],{"space":12771,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12773,"publishedVersion":63,"revision":45,"locale":29},{"sys":12772},{"type":12,"linkType":13,"id":14},{"sys":12774},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12776},{"url":508,"details":12777,"fileName":514,"contentType":515},{"size":510,"image":12778},{"width":512,"height":513},{"sys":12780,"fields":12783},{"id":12781,"createdAt":12782},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":12784,"slug":12785,"articleIntro":12784,"category":12786},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[12787],{"metadata":12788,"sys":12791,"fields":12798},{"tags":12789,"concepts":12790},[],[],{"space":12792,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12794,"publishedVersion":464,"revision":63,"contentType":12796,"locale":29},{"sys":12793},{"type":12,"linkType":13,"id":14},{"sys":12795},{"id":21,"type":12,"linkType":22},{"sys":12797},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12799,"metaTitle":474,"metaDescription":475,"mainTitle":12800,"subtitle":493,"heroImage":12815,"ctaButton":516,"ctaLink":517},[473],{"data":12801,"content":12802,"nodeType":448},{},[12803,12809],{"data":12804,"content":12805,"nodeType":486},{},[12806],{"data":12807,"marks":12808,"value":485,"nodeType":84},{},[],{"data":12810,"content":12811,"nodeType":108},{},[12812],{"data":12813,"marks":12814,"value":187,"nodeType":84},{},[],{"metadata":12816,"sys":12819,"fields":12824},{"tags":12817,"concepts":12818},[],[],{"space":12820,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12822,"publishedVersion":63,"revision":45,"locale":29},{"sys":12821},{"type":12,"linkType":13,"id":14},{"sys":12823},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12825},{"url":508,"details":12826,"fileName":514,"contentType":515},{"size":510,"image":12827},{"width":512,"height":513},{"sys":12829,"fields":12832},{"id":12830,"createdAt":12831},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":12833,"slug":12834,"articleIntro":-1,"category":12835},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[12836],{"metadata":12837,"sys":12840,"fields":12847},{"tags":12838,"concepts":12839},[],[],{"space":12841,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12843,"publishedVersion":464,"revision":63,"contentType":12845,"locale":29},{"sys":12842},{"type":12,"linkType":13,"id":14},{"sys":12844},{"id":21,"type":12,"linkType":22},{"sys":12846},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12848,"metaTitle":474,"metaDescription":475,"mainTitle":12849,"subtitle":493,"heroImage":12864,"ctaButton":516,"ctaLink":517},[473],{"data":12850,"content":12851,"nodeType":448},{},[12852,12858],{"data":12853,"content":12854,"nodeType":486},{},[12855],{"data":12856,"marks":12857,"value":485,"nodeType":84},{},[],{"data":12859,"content":12860,"nodeType":108},{},[12861],{"data":12862,"marks":12863,"value":187,"nodeType":84},{},[],{"metadata":12865,"sys":12868,"fields":12873},{"tags":12866,"concepts":12867},[],[],{"space":12869,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12871,"publishedVersion":63,"revision":45,"locale":29},{"sys":12870},{"type":12,"linkType":13,"id":14},{"sys":12872},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12874},{"url":508,"details":12875,"fileName":514,"contentType":515},{"size":510,"image":12876},{"width":512,"height":513},{"sys":12878,"fields":12881},{"id":12879,"createdAt":12880},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":12882,"slug":12883,"articleIntro":-1,"category":12884},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[12885],{"metadata":12886,"sys":12889,"fields":12896},{"tags":12887,"concepts":12888},[],[],{"space":12890,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12892,"publishedVersion":464,"revision":63,"contentType":12894,"locale":29},{"sys":12891},{"type":12,"linkType":13,"id":14},{"sys":12893},{"id":21,"type":12,"linkType":22},{"sys":12895},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12897,"metaTitle":474,"metaDescription":475,"mainTitle":12898,"subtitle":493,"heroImage":12913,"ctaButton":516,"ctaLink":517},[473],{"data":12899,"content":12900,"nodeType":448},{},[12901,12907],{"data":12902,"content":12903,"nodeType":486},{},[12904],{"data":12905,"marks":12906,"value":485,"nodeType":84},{},[],{"data":12908,"content":12909,"nodeType":108},{},[12910],{"data":12911,"marks":12912,"value":187,"nodeType":84},{},[],{"metadata":12914,"sys":12917,"fields":12922},{"tags":12915,"concepts":12916},[],[],{"space":12918,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12920,"publishedVersion":63,"revision":45,"locale":29},{"sys":12919},{"type":12,"linkType":13,"id":14},{"sys":12921},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12923},{"url":508,"details":12924,"fileName":514,"contentType":515},{"size":510,"image":12925},{"width":512,"height":513},{"sys":12927,"fields":12930},{"id":12928,"createdAt":12929},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":12931,"slug":12932,"articleIntro":12931,"category":12933},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[12934],{"metadata":12935,"sys":12938,"fields":12945},{"tags":12936,"concepts":12937},[],[],{"space":12939,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12941,"publishedVersion":464,"revision":63,"contentType":12943,"locale":29},{"sys":12940},{"type":12,"linkType":13,"id":14},{"sys":12942},{"id":21,"type":12,"linkType":22},{"sys":12944},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12946,"metaTitle":474,"metaDescription":475,"mainTitle":12947,"subtitle":493,"heroImage":12962,"ctaButton":516,"ctaLink":517},[473],{"data":12948,"content":12949,"nodeType":448},{},[12950,12956],{"data":12951,"content":12952,"nodeType":486},{},[12953],{"data":12954,"marks":12955,"value":485,"nodeType":84},{},[],{"data":12957,"content":12958,"nodeType":108},{},[12959],{"data":12960,"marks":12961,"value":187,"nodeType":84},{},[],{"metadata":12963,"sys":12966,"fields":12971},{"tags":12964,"concepts":12965},[],[],{"space":12967,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":12969,"publishedVersion":63,"revision":45,"locale":29},{"sys":12968},{"type":12,"linkType":13,"id":14},{"sys":12970},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":12972},{"url":508,"details":12973,"fileName":514,"contentType":515},{"size":510,"image":12974},{"width":512,"height":513},{"sys":12976,"fields":12979},{"id":12977,"createdAt":12978},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":12980,"slug":12981,"articleIntro":12980,"category":12982},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[12983],{"metadata":12984,"sys":12987,"fields":12994},{"tags":12985,"concepts":12986},[],[],{"space":12988,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":12990,"publishedVersion":464,"revision":63,"contentType":12992,"locale":29},{"sys":12989},{"type":12,"linkType":13,"id":14},{"sys":12991},{"id":21,"type":12,"linkType":22},{"sys":12993},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":12995,"metaTitle":474,"metaDescription":475,"mainTitle":12996,"subtitle":493,"heroImage":13011,"ctaButton":516,"ctaLink":517},[473],{"data":12997,"content":12998,"nodeType":448},{},[12999,13005],{"data":13000,"content":13001,"nodeType":486},{},[13002],{"data":13003,"marks":13004,"value":485,"nodeType":84},{},[],{"data":13006,"content":13007,"nodeType":108},{},[13008],{"data":13009,"marks":13010,"value":187,"nodeType":84},{},[],{"metadata":13012,"sys":13015,"fields":13020},{"tags":13013,"concepts":13014},[],[],{"space":13016,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13018,"publishedVersion":63,"revision":45,"locale":29},{"sys":13017},{"type":12,"linkType":13,"id":14},{"sys":13019},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13021},{"url":508,"details":13022,"fileName":514,"contentType":515},{"size":510,"image":13023},{"width":512,"height":513},{"sys":13025,"fields":13028},{"id":13026,"createdAt":13027},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":13029,"slug":13030,"articleIntro":13029,"category":13031},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[13032],{"metadata":13033,"sys":13036,"fields":13043},{"tags":13034,"concepts":13035},[],[],{"space":13037,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13039,"publishedVersion":464,"revision":63,"contentType":13041,"locale":29},{"sys":13038},{"type":12,"linkType":13,"id":14},{"sys":13040},{"id":21,"type":12,"linkType":22},{"sys":13042},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13044,"metaTitle":474,"metaDescription":475,"mainTitle":13045,"subtitle":493,"heroImage":13060,"ctaButton":516,"ctaLink":517},[473],{"data":13046,"content":13047,"nodeType":448},{},[13048,13054],{"data":13049,"content":13050,"nodeType":486},{},[13051],{"data":13052,"marks":13053,"value":485,"nodeType":84},{},[],{"data":13055,"content":13056,"nodeType":108},{},[13057],{"data":13058,"marks":13059,"value":187,"nodeType":84},{},[],{"metadata":13061,"sys":13064,"fields":13069},{"tags":13062,"concepts":13063},[],[],{"space":13065,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13067,"publishedVersion":63,"revision":45,"locale":29},{"sys":13066},{"type":12,"linkType":13,"id":14},{"sys":13068},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13070},{"url":508,"details":13071,"fileName":514,"contentType":515},{"size":510,"image":13072},{"width":512,"height":513},{"sys":13074,"fields":13077},{"id":13075,"createdAt":13076},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":13078,"slug":13079,"articleIntro":13078,"category":13080},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[13081],{"metadata":13082,"sys":13085,"fields":13092},{"tags":13083,"concepts":13084},[],[],{"space":13086,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13088,"publishedVersion":464,"revision":63,"contentType":13090,"locale":29},{"sys":13087},{"type":12,"linkType":13,"id":14},{"sys":13089},{"id":21,"type":12,"linkType":22},{"sys":13091},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13093,"metaTitle":474,"metaDescription":475,"mainTitle":13094,"subtitle":493,"heroImage":13109,"ctaButton":516,"ctaLink":517},[473],{"data":13095,"content":13096,"nodeType":448},{},[13097,13103],{"data":13098,"content":13099,"nodeType":486},{},[13100],{"data":13101,"marks":13102,"value":485,"nodeType":84},{},[],{"data":13104,"content":13105,"nodeType":108},{},[13106],{"data":13107,"marks":13108,"value":187,"nodeType":84},{},[],{"metadata":13110,"sys":13113,"fields":13118},{"tags":13111,"concepts":13112},[],[],{"space":13114,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13116,"publishedVersion":63,"revision":45,"locale":29},{"sys":13115},{"type":12,"linkType":13,"id":14},{"sys":13117},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13119},{"url":508,"details":13120,"fileName":514,"contentType":515},{"size":510,"image":13121},{"width":512,"height":513},{"sys":13123,"fields":13126},{"id":13124,"createdAt":13125},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":13127,"slug":13128,"articleIntro":13127,"category":13129},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[13130],{"metadata":13131,"sys":13134,"fields":13141},{"tags":13132,"concepts":13133},[],[],{"space":13135,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13137,"publishedVersion":464,"revision":63,"contentType":13139,"locale":29},{"sys":13136},{"type":12,"linkType":13,"id":14},{"sys":13138},{"id":21,"type":12,"linkType":22},{"sys":13140},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13142,"metaTitle":474,"metaDescription":475,"mainTitle":13143,"subtitle":493,"heroImage":13158,"ctaButton":516,"ctaLink":517},[473],{"data":13144,"content":13145,"nodeType":448},{},[13146,13152],{"data":13147,"content":13148,"nodeType":486},{},[13149],{"data":13150,"marks":13151,"value":485,"nodeType":84},{},[],{"data":13153,"content":13154,"nodeType":108},{},[13155],{"data":13156,"marks":13157,"value":187,"nodeType":84},{},[],{"metadata":13159,"sys":13162,"fields":13167},{"tags":13160,"concepts":13161},[],[],{"space":13163,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13165,"publishedVersion":63,"revision":45,"locale":29},{"sys":13164},{"type":12,"linkType":13,"id":14},{"sys":13166},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13168},{"url":508,"details":13169,"fileName":514,"contentType":515},{"size":510,"image":13170},{"width":512,"height":513},{"sys":13172,"fields":13175},{"id":13173,"createdAt":13174},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":13176,"slug":13177,"articleIntro":13176,"category":13178},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[13179],{"metadata":13180,"sys":13183,"fields":13190},{"tags":13181,"concepts":13182},[],[],{"space":13184,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13186,"publishedVersion":464,"revision":63,"contentType":13188,"locale":29},{"sys":13185},{"type":12,"linkType":13,"id":14},{"sys":13187},{"id":21,"type":12,"linkType":22},{"sys":13189},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13191,"metaTitle":474,"metaDescription":475,"mainTitle":13192,"subtitle":493,"heroImage":13207,"ctaButton":516,"ctaLink":517},[473],{"data":13193,"content":13194,"nodeType":448},{},[13195,13201],{"data":13196,"content":13197,"nodeType":486},{},[13198],{"data":13199,"marks":13200,"value":485,"nodeType":84},{},[],{"data":13202,"content":13203,"nodeType":108},{},[13204],{"data":13205,"marks":13206,"value":187,"nodeType":84},{},[],{"metadata":13208,"sys":13211,"fields":13216},{"tags":13209,"concepts":13210},[],[],{"space":13212,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13214,"publishedVersion":63,"revision":45,"locale":29},{"sys":13213},{"type":12,"linkType":13,"id":14},{"sys":13215},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13217},{"url":508,"details":13218,"fileName":514,"contentType":515},{"size":510,"image":13219},{"width":512,"height":513},{"sys":13221,"fields":13224},{"id":13222,"createdAt":13223},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":13225,"slug":13226,"articleIntro":13225,"category":13227},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[13228],{"metadata":13229,"sys":13232,"fields":13239},{"tags":13230,"concepts":13231},[],[],{"space":13233,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13235,"publishedVersion":464,"revision":63,"contentType":13237,"locale":29},{"sys":13234},{"type":12,"linkType":13,"id":14},{"sys":13236},{"id":21,"type":12,"linkType":22},{"sys":13238},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13240,"metaTitle":474,"metaDescription":475,"mainTitle":13241,"subtitle":493,"heroImage":13256,"ctaButton":516,"ctaLink":517},[473],{"data":13242,"content":13243,"nodeType":448},{},[13244,13250],{"data":13245,"content":13246,"nodeType":486},{},[13247],{"data":13248,"marks":13249,"value":485,"nodeType":84},{},[],{"data":13251,"content":13252,"nodeType":108},{},[13253],{"data":13254,"marks":13255,"value":187,"nodeType":84},{},[],{"metadata":13257,"sys":13260,"fields":13265},{"tags":13258,"concepts":13259},[],[],{"space":13261,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13263,"publishedVersion":63,"revision":45,"locale":29},{"sys":13262},{"type":12,"linkType":13,"id":14},{"sys":13264},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13266},{"url":508,"details":13267,"fileName":514,"contentType":515},{"size":510,"image":13268},{"width":512,"height":513},{"sys":13270,"fields":13273},{"id":13271,"createdAt":13272},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":13274,"slug":13275,"articleIntro":13274,"category":13276},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[13277],{"metadata":13278,"sys":13281,"fields":13288},{"tags":13279,"concepts":13280},[],[],{"space":13282,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13284,"publishedVersion":464,"revision":63,"contentType":13286,"locale":29},{"sys":13283},{"type":12,"linkType":13,"id":14},{"sys":13285},{"id":21,"type":12,"linkType":22},{"sys":13287},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13289,"metaTitle":474,"metaDescription":475,"mainTitle":13290,"subtitle":493,"heroImage":13305,"ctaButton":516,"ctaLink":517},[473],{"data":13291,"content":13292,"nodeType":448},{},[13293,13299],{"data":13294,"content":13295,"nodeType":486},{},[13296],{"data":13297,"marks":13298,"value":485,"nodeType":84},{},[],{"data":13300,"content":13301,"nodeType":108},{},[13302],{"data":13303,"marks":13304,"value":187,"nodeType":84},{},[],{"metadata":13306,"sys":13309,"fields":13314},{"tags":13307,"concepts":13308},[],[],{"space":13310,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13312,"publishedVersion":63,"revision":45,"locale":29},{"sys":13311},{"type":12,"linkType":13,"id":14},{"sys":13313},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13315},{"url":508,"details":13316,"fileName":514,"contentType":515},{"size":510,"image":13317},{"width":512,"height":513},{"sys":13319,"fields":13322},{"id":13320,"createdAt":13321},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":13323,"slug":13324,"articleIntro":13323,"category":13325},"Compte 6237 - Publications","compte-6237-publications",[13326],{"metadata":13327,"sys":13330,"fields":13337},{"tags":13328,"concepts":13329},[],[],{"space":13331,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13333,"publishedVersion":464,"revision":63,"contentType":13335,"locale":29},{"sys":13332},{"type":12,"linkType":13,"id":14},{"sys":13334},{"id":21,"type":12,"linkType":22},{"sys":13336},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13338,"metaTitle":474,"metaDescription":475,"mainTitle":13339,"subtitle":493,"heroImage":13354,"ctaButton":516,"ctaLink":517},[473],{"data":13340,"content":13341,"nodeType":448},{},[13342,13348],{"data":13343,"content":13344,"nodeType":486},{},[13345],{"data":13346,"marks":13347,"value":485,"nodeType":84},{},[],{"data":13349,"content":13350,"nodeType":108},{},[13351],{"data":13352,"marks":13353,"value":187,"nodeType":84},{},[],{"metadata":13355,"sys":13358,"fields":13363},{"tags":13356,"concepts":13357},[],[],{"space":13359,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13361,"publishedVersion":63,"revision":45,"locale":29},{"sys":13360},{"type":12,"linkType":13,"id":14},{"sys":13362},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13364},{"url":508,"details":13365,"fileName":514,"contentType":515},{"size":510,"image":13366},{"width":512,"height":513},{"sys":13368,"fields":13371},{"id":13369,"createdAt":13370},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":13372,"slug":13373,"articleIntro":13372,"category":13374},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[13375],{"metadata":13376,"sys":13379,"fields":13386},{"tags":13377,"concepts":13378},[],[],{"space":13380,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13382,"publishedVersion":464,"revision":63,"contentType":13384,"locale":29},{"sys":13381},{"type":12,"linkType":13,"id":14},{"sys":13383},{"id":21,"type":12,"linkType":22},{"sys":13385},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13387,"metaTitle":474,"metaDescription":475,"mainTitle":13388,"subtitle":493,"heroImage":13403,"ctaButton":516,"ctaLink":517},[473],{"data":13389,"content":13390,"nodeType":448},{},[13391,13397],{"data":13392,"content":13393,"nodeType":486},{},[13394],{"data":13395,"marks":13396,"value":485,"nodeType":84},{},[],{"data":13398,"content":13399,"nodeType":108},{},[13400],{"data":13401,"marks":13402,"value":187,"nodeType":84},{},[],{"metadata":13404,"sys":13407,"fields":13412},{"tags":13405,"concepts":13406},[],[],{"space":13408,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13410,"publishedVersion":63,"revision":45,"locale":29},{"sys":13409},{"type":12,"linkType":13,"id":14},{"sys":13411},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13413},{"url":508,"details":13414,"fileName":514,"contentType":515},{"size":510,"image":13415},{"width":512,"height":513},{"sys":13417,"fields":13420},{"id":13418,"createdAt":13419},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":13421,"slug":13422,"articleIntro":13421,"category":13423},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[13424],{"metadata":13425,"sys":13428,"fields":13435},{"tags":13426,"concepts":13427},[],[],{"space":13429,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13431,"publishedVersion":464,"revision":63,"contentType":13433,"locale":29},{"sys":13430},{"type":12,"linkType":13,"id":14},{"sys":13432},{"id":21,"type":12,"linkType":22},{"sys":13434},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13436,"metaTitle":474,"metaDescription":475,"mainTitle":13437,"subtitle":493,"heroImage":13452,"ctaButton":516,"ctaLink":517},[473],{"data":13438,"content":13439,"nodeType":448},{},[13440,13446],{"data":13441,"content":13442,"nodeType":486},{},[13443],{"data":13444,"marks":13445,"value":485,"nodeType":84},{},[],{"data":13447,"content":13448,"nodeType":108},{},[13449],{"data":13450,"marks":13451,"value":187,"nodeType":84},{},[],{"metadata":13453,"sys":13456,"fields":13461},{"tags":13454,"concepts":13455},[],[],{"space":13457,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13459,"publishedVersion":63,"revision":45,"locale":29},{"sys":13458},{"type":12,"linkType":13,"id":14},{"sys":13460},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13462},{"url":508,"details":13463,"fileName":514,"contentType":515},{"size":510,"image":13464},{"width":512,"height":513},{"sys":13466,"fields":13469},{"id":13467,"createdAt":13468},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":13470,"slug":13471,"articleIntro":-1,"category":13472},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[13473],{"metadata":13474,"sys":13477,"fields":13484},{"tags":13475,"concepts":13476},[],[],{"space":13478,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13480,"publishedVersion":464,"revision":63,"contentType":13482,"locale":29},{"sys":13479},{"type":12,"linkType":13,"id":14},{"sys":13481},{"id":21,"type":12,"linkType":22},{"sys":13483},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13485,"metaTitle":474,"metaDescription":475,"mainTitle":13486,"subtitle":493,"heroImage":13501,"ctaButton":516,"ctaLink":517},[473],{"data":13487,"content":13488,"nodeType":448},{},[13489,13495],{"data":13490,"content":13491,"nodeType":486},{},[13492],{"data":13493,"marks":13494,"value":485,"nodeType":84},{},[],{"data":13496,"content":13497,"nodeType":108},{},[13498],{"data":13499,"marks":13500,"value":187,"nodeType":84},{},[],{"metadata":13502,"sys":13505,"fields":13510},{"tags":13503,"concepts":13504},[],[],{"space":13506,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13508,"publishedVersion":63,"revision":45,"locale":29},{"sys":13507},{"type":12,"linkType":13,"id":14},{"sys":13509},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13511},{"url":508,"details":13512,"fileName":514,"contentType":515},{"size":510,"image":13513},{"width":512,"height":513},{"sys":13515,"fields":13518},{"id":13516,"createdAt":13517},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":13519,"slug":13520,"articleIntro":13519,"category":13521},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[13522],{"metadata":13523,"sys":13526,"fields":13533},{"tags":13524,"concepts":13525},[],[],{"space":13527,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13529,"publishedVersion":464,"revision":63,"contentType":13531,"locale":29},{"sys":13528},{"type":12,"linkType":13,"id":14},{"sys":13530},{"id":21,"type":12,"linkType":22},{"sys":13532},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13534,"metaTitle":474,"metaDescription":475,"mainTitle":13535,"subtitle":493,"heroImage":13550,"ctaButton":516,"ctaLink":517},[473],{"data":13536,"content":13537,"nodeType":448},{},[13538,13544],{"data":13539,"content":13540,"nodeType":486},{},[13541],{"data":13542,"marks":13543,"value":485,"nodeType":84},{},[],{"data":13545,"content":13546,"nodeType":108},{},[13547],{"data":13548,"marks":13549,"value":187,"nodeType":84},{},[],{"metadata":13551,"sys":13554,"fields":13559},{"tags":13552,"concepts":13553},[],[],{"space":13555,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":13557,"publishedVersion":63,"revision":45,"locale":29},{"sys":13556},{"type":12,"linkType":13,"id":14},{"sys":13558},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":13560},{"url":508,"details":13561,"fileName":514,"contentType":515},{"size":510,"image":13562},{"width":512,"height":513},{"sys":13564,"fields":13567},{"id":13565,"createdAt":13566},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":13568,"slug":13569,"articleIntro":13570,"category":13571},"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.",[13572],{"metadata":13573,"sys":13576,"fields":13583},{"tags":13574,"concepts":13575},[],[],{"space":13577,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13579,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13584,"metaTitle":474,"metaDescription":475,"mainTitle":13585,"subtitle":493,"heroImage":13600,"ctaButton":516,"ctaLink":517},[473],{"data":13586,"content":13587,"nodeType":448},{},[13588,13594],{"data":13589,"content":13590,"nodeType":486},{},[13591],{"data":13592,"marks":13593,"value":485,"nodeType":84},{},[],{"data":13595,"content":13596,"nodeType":108},{},[13597],{"data":13598,"marks":13599,"value":187,"nodeType":84},{},[],{"metadata":13601,"sys":13604,"fields":13609},{"tags":13602,"concepts":13603},[],[],{"space":13605,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13610},{"url":508,"details":13611,"fileName":514,"contentType":515},{"size":510,"image":13612},{"width":512,"height":513},{"sys":13614,"fields":13617},{"id":13615,"createdAt":13616},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":13618,"slug":13619,"articleIntro":-1,"category":13620},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[13621],{"metadata":13622,"sys":13625,"fields":13632},{"tags":13623,"concepts":13624},[],[],{"space":13626,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13628,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13633,"metaTitle":474,"metaDescription":475,"mainTitle":13634,"subtitle":493,"heroImage":13649,"ctaButton":516,"ctaLink":517},[473],{"data":13635,"content":13636,"nodeType":448},{},[13637,13643],{"data":13638,"content":13639,"nodeType":486},{},[13640],{"data":13641,"marks":13642,"value":485,"nodeType":84},{},[],{"data":13644,"content":13645,"nodeType":108},{},[13646],{"data":13647,"marks":13648,"value":187,"nodeType":84},{},[],{"metadata":13650,"sys":13653,"fields":13658},{"tags":13651,"concepts":13652},[],[],{"space":13654,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13659},{"url":508,"details":13660,"fileName":514,"contentType":515},{"size":510,"image":13661},{"width":512,"height":513},{"sys":13663,"fields":13666},{"id":13664,"createdAt":13665},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":13667,"slug":13668,"articleIntro":-1,"category":13669},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[13670],{"metadata":13671,"sys":13674,"fields":13681},{"tags":13672,"concepts":13673},[],[],{"space":13675,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13677,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13682,"metaTitle":474,"metaDescription":475,"mainTitle":13683,"subtitle":493,"heroImage":13698,"ctaButton":516,"ctaLink":517},[473],{"data":13684,"content":13685,"nodeType":448},{},[13686,13692],{"data":13687,"content":13688,"nodeType":486},{},[13689],{"data":13690,"marks":13691,"value":485,"nodeType":84},{},[],{"data":13693,"content":13694,"nodeType":108},{},[13695],{"data":13696,"marks":13697,"value":187,"nodeType":84},{},[],{"metadata":13699,"sys":13702,"fields":13707},{"tags":13700,"concepts":13701},[],[],{"space":13703,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13708},{"url":508,"details":13709,"fileName":514,"contentType":515},{"size":510,"image":13710},{"width":512,"height":513},{"sys":13712,"fields":13715},{"id":13713,"createdAt":13714},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":13716,"slug":13717,"articleIntro":13716,"category":13718},"1681 - Autres emprunts","compte-1681-autres-emprunts",[13719],{"metadata":13720,"sys":13723,"fields":13730},{"tags":13721,"concepts":13722},[],[],{"space":13724,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13726,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13731,"metaTitle":474,"metaDescription":475,"mainTitle":13732,"subtitle":493,"heroImage":13747,"ctaButton":516,"ctaLink":517},[473],{"data":13733,"content":13734,"nodeType":448},{},[13735,13741],{"data":13736,"content":13737,"nodeType":486},{},[13738],{"data":13739,"marks":13740,"value":485,"nodeType":84},{},[],{"data":13742,"content":13743,"nodeType":108},{},[13744],{"data":13745,"marks":13746,"value":187,"nodeType":84},{},[],{"metadata":13748,"sys":13751,"fields":13756},{"tags":13749,"concepts":13750},[],[],{"space":13752,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13757},{"url":508,"details":13758,"fileName":514,"contentType":515},{"size":510,"image":13759},{"width":512,"height":513},{"sys":13761,"fields":13764},{"id":13762,"createdAt":13763},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":13765,"slug":13766,"articleIntro":-1,"category":13767},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[13768],{"metadata":13769,"sys":13772,"fields":13779},{"tags":13770,"concepts":13771},[],[],{"space":13773,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13775,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13780,"metaTitle":474,"metaDescription":475,"mainTitle":13781,"subtitle":493,"heroImage":13796,"ctaButton":516,"ctaLink":517},[473],{"data":13782,"content":13783,"nodeType":448},{},[13784,13790],{"data":13785,"content":13786,"nodeType":486},{},[13787],{"data":13788,"marks":13789,"value":485,"nodeType":84},{},[],{"data":13791,"content":13792,"nodeType":108},{},[13793],{"data":13794,"marks":13795,"value":187,"nodeType":84},{},[],{"metadata":13797,"sys":13800,"fields":13805},{"tags":13798,"concepts":13799},[],[],{"space":13801,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13806},{"url":508,"details":13807,"fileName":514,"contentType":515},{"size":510,"image":13808},{"width":512,"height":513},{"sys":13810,"fields":13813},{"id":13811,"createdAt":13812},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":13814,"slug":13815,"articleIntro":-1,"category":13816},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[13817],{"metadata":13818,"sys":13821,"fields":13828},{"tags":13819,"concepts":13820},[],[],{"space":13822,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13824,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13829,"metaTitle":474,"metaDescription":475,"mainTitle":13830,"subtitle":493,"heroImage":13845,"ctaButton":516,"ctaLink":517},[473],{"data":13831,"content":13832,"nodeType":448},{},[13833,13839],{"data":13834,"content":13835,"nodeType":486},{},[13836],{"data":13837,"marks":13838,"value":485,"nodeType":84},{},[],{"data":13840,"content":13841,"nodeType":108},{},[13842],{"data":13843,"marks":13844,"value":187,"nodeType":84},{},[],{"metadata":13846,"sys":13849,"fields":13854},{"tags":13847,"concepts":13848},[],[],{"space":13850,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13855},{"url":508,"details":13856,"fileName":514,"contentType":515},{"size":510,"image":13857},{"width":512,"height":513},{"sys":13859,"fields":13862},{"id":13860,"createdAt":13861},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":13863,"slug":13864,"articleIntro":13863,"category":13865},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[13866],{"metadata":13867,"sys":13870,"fields":13877},{"tags":13868,"concepts":13869},[],[],{"space":13871,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13873,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13878,"metaTitle":474,"metaDescription":475,"mainTitle":13879,"subtitle":493,"heroImage":13894,"ctaButton":516,"ctaLink":517},[473],{"data":13880,"content":13881,"nodeType":448},{},[13882,13888],{"data":13883,"content":13884,"nodeType":486},{},[13885],{"data":13886,"marks":13887,"value":485,"nodeType":84},{},[],{"data":13889,"content":13890,"nodeType":108},{},[13891],{"data":13892,"marks":13893,"value":187,"nodeType":84},{},[],{"metadata":13895,"sys":13898,"fields":13903},{"tags":13896,"concepts":13897},[],[],{"space":13899,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13904},{"url":508,"details":13905,"fileName":514,"contentType":515},{"size":510,"image":13906},{"width":512,"height":513},{"sys":13908,"fields":13911},{"id":13909,"createdAt":13910},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":13912,"slug":13913,"articleIntro":13912,"category":13914},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[13915],{"metadata":13916,"sys":13919,"fields":13926},{"tags":13917,"concepts":13918},[],[],{"space":13920,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13922,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13927,"metaTitle":474,"metaDescription":475,"mainTitle":13928,"subtitle":493,"heroImage":13943,"ctaButton":516,"ctaLink":517},[473],{"data":13929,"content":13930,"nodeType":448},{},[13931,13937],{"data":13932,"content":13933,"nodeType":486},{},[13934],{"data":13935,"marks":13936,"value":485,"nodeType":84},{},[],{"data":13938,"content":13939,"nodeType":108},{},[13940],{"data":13941,"marks":13942,"value":187,"nodeType":84},{},[],{"metadata":13944,"sys":13947,"fields":13952},{"tags":13945,"concepts":13946},[],[],{"space":13948,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":13953},{"url":508,"details":13954,"fileName":514,"contentType":515},{"size":510,"image":13955},{"width":512,"height":513},{"sys":13957,"fields":13960},{"id":13958,"createdAt":13959},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":13961,"slug":13962,"articleIntro":13961,"category":13963},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[13964],{"metadata":13965,"sys":13968,"fields":13975},{"tags":13966,"concepts":13967},[],[],{"space":13969,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":13971,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":13976,"metaTitle":474,"metaDescription":475,"mainTitle":13977,"subtitle":493,"heroImage":13992,"ctaButton":516,"ctaLink":517},[473],{"data":13978,"content":13979,"nodeType":448},{},[13980,13986],{"data":13981,"content":13982,"nodeType":486},{},[13983],{"data":13984,"marks":13985,"value":485,"nodeType":84},{},[],{"data":13987,"content":13988,"nodeType":108},{},[13989],{"data":13990,"marks":13991,"value":187,"nodeType":84},{},[],{"metadata":13993,"sys":13996,"fields":14001},{"tags":13994,"concepts":13995},[],[],{"space":13997,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14002},{"url":508,"details":14003,"fileName":514,"contentType":515},{"size":510,"image":14004},{"width":512,"height":513},{"sys":14006,"fields":14009},{"id":14007,"createdAt":14008},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":14010,"slug":14011,"articleIntro":14010,"category":14012},"6331 - Versement de transport","compte-6331-versement-de-transport",[14013],{"metadata":14014,"sys":14017,"fields":14024},{"tags":14015,"concepts":14016},[],[],{"space":14018,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14020,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14025,"metaTitle":474,"metaDescription":475,"mainTitle":14026,"subtitle":493,"heroImage":14041,"ctaButton":516,"ctaLink":517},[473],{"data":14027,"content":14028,"nodeType":448},{},[14029,14035],{"data":14030,"content":14031,"nodeType":486},{},[14032],{"data":14033,"marks":14034,"value":485,"nodeType":84},{},[],{"data":14036,"content":14037,"nodeType":108},{},[14038],{"data":14039,"marks":14040,"value":187,"nodeType":84},{},[],{"metadata":14042,"sys":14045,"fields":14050},{"tags":14043,"concepts":14044},[],[],{"space":14046,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14051},{"url":508,"details":14052,"fileName":514,"contentType":515},{"size":510,"image":14053},{"width":512,"height":513},{"sys":14055,"fields":14058},{"id":14056,"createdAt":14057},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":14059,"slug":14060,"articleIntro":-1,"category":14061},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[14062],{"metadata":14063,"sys":14066,"fields":14073},{"tags":14064,"concepts":14065},[],[],{"space":14067,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14069,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14074,"metaTitle":474,"metaDescription":475,"mainTitle":14075,"subtitle":493,"heroImage":14090,"ctaButton":516,"ctaLink":517},[473],{"data":14076,"content":14077,"nodeType":448},{},[14078,14084],{"data":14079,"content":14080,"nodeType":486},{},[14081],{"data":14082,"marks":14083,"value":485,"nodeType":84},{},[],{"data":14085,"content":14086,"nodeType":108},{},[14087],{"data":14088,"marks":14089,"value":187,"nodeType":84},{},[],{"metadata":14091,"sys":14094,"fields":14099},{"tags":14092,"concepts":14093},[],[],{"space":14095,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14100},{"url":508,"details":14101,"fileName":514,"contentType":515},{"size":510,"image":14102},{"width":512,"height":513},{"sys":14104,"fields":14107},{"id":14105,"createdAt":14106},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":14108,"slug":14109,"articleIntro":14108,"category":14110},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[14111],{"metadata":14112,"sys":14115,"fields":14122},{"tags":14113,"concepts":14114},[],[],{"space":14116,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14118,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14123,"metaTitle":474,"metaDescription":475,"mainTitle":14124,"subtitle":493,"heroImage":14139,"ctaButton":516,"ctaLink":517},[473],{"data":14125,"content":14126,"nodeType":448},{},[14127,14133],{"data":14128,"content":14129,"nodeType":486},{},[14130],{"data":14131,"marks":14132,"value":485,"nodeType":84},{},[],{"data":14134,"content":14135,"nodeType":108},{},[14136],{"data":14137,"marks":14138,"value":187,"nodeType":84},{},[],{"metadata":14140,"sys":14143,"fields":14148},{"tags":14141,"concepts":14142},[],[],{"space":14144,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14149},{"url":508,"details":14150,"fileName":514,"contentType":515},{"size":510,"image":14151},{"width":512,"height":513},{"sys":14153,"fields":14156},{"id":14154,"createdAt":14155},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":14157,"slug":14158,"articleIntro":14157,"category":14159},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[14160],{"metadata":14161,"sys":14164,"fields":14171},{"tags":14162,"concepts":14163},[],[],{"space":14165,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14167,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14172,"metaTitle":474,"metaDescription":475,"mainTitle":14173,"subtitle":493,"heroImage":14188,"ctaButton":516,"ctaLink":517},[473],{"data":14174,"content":14175,"nodeType":448},{},[14176,14182],{"data":14177,"content":14178,"nodeType":486},{},[14179],{"data":14180,"marks":14181,"value":485,"nodeType":84},{},[],{"data":14183,"content":14184,"nodeType":108},{},[14185],{"data":14186,"marks":14187,"value":187,"nodeType":84},{},[],{"metadata":14189,"sys":14192,"fields":14197},{"tags":14190,"concepts":14191},[],[],{"space":14193,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14198},{"url":508,"details":14199,"fileName":514,"contentType":515},{"size":510,"image":14200},{"width":512,"height":513},{"sys":14202,"fields":14205},{"id":14203,"createdAt":14204},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":14206,"slug":14207,"articleIntro":-1,"category":14208},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[14209],{"metadata":14210,"sys":14213,"fields":14220},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14216,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14221,"metaTitle":474,"metaDescription":475,"mainTitle":14222,"subtitle":493,"heroImage":14237,"ctaButton":516,"ctaLink":517},[473],{"data":14223,"content":14224,"nodeType":448},{},[14225,14231],{"data":14226,"content":14227,"nodeType":486},{},[14228],{"data":14229,"marks":14230,"value":485,"nodeType":84},{},[],{"data":14232,"content":14233,"nodeType":108},{},[14234],{"data":14235,"marks":14236,"value":187,"nodeType":84},{},[],{"metadata":14238,"sys":14241,"fields":14246},{"tags":14239,"concepts":14240},[],[],{"space":14242,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14247},{"url":508,"details":14248,"fileName":514,"contentType":515},{"size":510,"image":14249},{"width":512,"height":513},{"sys":14251,"fields":14254},{"id":14252,"createdAt":14253},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":14255,"slug":14256,"articleIntro":14255,"category":14257},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[14258],{"metadata":14259,"sys":14262,"fields":14269},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14265,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14270,"metaTitle":474,"metaDescription":475,"mainTitle":14271,"subtitle":493,"heroImage":14286,"ctaButton":516,"ctaLink":517},[473],{"data":14272,"content":14273,"nodeType":448},{},[14274,14280],{"data":14275,"content":14276,"nodeType":486},{},[14277],{"data":14278,"marks":14279,"value":485,"nodeType":84},{},[],{"data":14281,"content":14282,"nodeType":108},{},[14283],{"data":14284,"marks":14285,"value":187,"nodeType":84},{},[],{"metadata":14287,"sys":14290,"fields":14295},{"tags":14288,"concepts":14289},[],[],{"space":14291,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14296},{"url":508,"details":14297,"fileName":514,"contentType":515},{"size":510,"image":14298},{"width":512,"height":513},{"sys":14300,"fields":14303},{"id":14301,"createdAt":14302},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":14304,"slug":14305,"articleIntro":14304,"category":14306},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[14307],{"metadata":14308,"sys":14311,"fields":14318},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14314,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14319,"metaTitle":474,"metaDescription":475,"mainTitle":14320,"subtitle":493,"heroImage":14335,"ctaButton":516,"ctaLink":517},[473],{"data":14321,"content":14322,"nodeType":448},{},[14323,14329],{"data":14324,"content":14325,"nodeType":486},{},[14326],{"data":14327,"marks":14328,"value":485,"nodeType":84},{},[],{"data":14330,"content":14331,"nodeType":108},{},[14332],{"data":14333,"marks":14334,"value":187,"nodeType":84},{},[],{"metadata":14336,"sys":14339,"fields":14344},{"tags":14337,"concepts":14338},[],[],{"space":14340,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14345},{"url":508,"details":14346,"fileName":514,"contentType":515},{"size":510,"image":14347},{"width":512,"height":513},{"sys":14349,"fields":14352},{"id":14350,"createdAt":14351},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":14353,"slug":14354,"articleIntro":14353,"category":14355},"7083 - Locations diverses","compte-7083-locations-diverses",[14356],{"metadata":14357,"sys":14360,"fields":14367},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14363,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14368,"metaTitle":474,"metaDescription":475,"mainTitle":14369,"subtitle":493,"heroImage":14384,"ctaButton":516,"ctaLink":517},[473],{"data":14370,"content":14371,"nodeType":448},{},[14372,14378],{"data":14373,"content":14374,"nodeType":486},{},[14375],{"data":14376,"marks":14377,"value":485,"nodeType":84},{},[],{"data":14379,"content":14380,"nodeType":108},{},[14381],{"data":14382,"marks":14383,"value":187,"nodeType":84},{},[],{"metadata":14385,"sys":14388,"fields":14393},{"tags":14386,"concepts":14387},[],[],{"space":14389,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14394},{"url":508,"details":14395,"fileName":514,"contentType":515},{"size":510,"image":14396},{"width":512,"height":513},{"sys":14398,"fields":14401},{"id":14399,"createdAt":14400},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":14402,"slug":14403,"articleIntro":-1,"category":14404},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[14405],{"metadata":14406,"sys":14409,"fields":14416},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14412,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14417,"metaTitle":474,"metaDescription":475,"mainTitle":14418,"subtitle":493,"heroImage":14433,"ctaButton":516,"ctaLink":517},[473],{"data":14419,"content":14420,"nodeType":448},{},[14421,14427],{"data":14422,"content":14423,"nodeType":486},{},[14424],{"data":14425,"marks":14426,"value":485,"nodeType":84},{},[],{"data":14428,"content":14429,"nodeType":108},{},[14430],{"data":14431,"marks":14432,"value":187,"nodeType":84},{},[],{"metadata":14434,"sys":14437,"fields":14442},{"tags":14435,"concepts":14436},[],[],{"space":14438,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":14443},{"url":508,"details":14444,"fileName":514,"contentType":515},{"size":510,"image":14445},{"width":512,"height":513},{"sys":14447,"fields":14450},{"id":14448,"createdAt":14449},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":14451,"slug":14452,"articleIntro":14451,"category":14453},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[14454],{"metadata":14455,"sys":14458,"fields":14465},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14461,"publishedVersion":464,"revision":63,"contentType":14463,"locale":29},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":21,"type":12,"linkType":22},{"sys":14464},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14466,"metaTitle":474,"metaDescription":475,"mainTitle":14467,"subtitle":493,"heroImage":14482,"ctaButton":516,"ctaLink":517},[473],{"data":14468,"content":14469,"nodeType":448},{},[14470,14476],{"data":14471,"content":14472,"nodeType":486},{},[14473],{"data":14474,"marks":14475,"value":485,"nodeType":84},{},[],{"data":14477,"content":14478,"nodeType":108},{},[14479],{"data":14480,"marks":14481,"value":187,"nodeType":84},{},[],{"metadata":14483,"sys":14486,"fields":14491},{"tags":14484,"concepts":14485},[],[],{"space":14487,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14489,"publishedVersion":63,"revision":45,"locale":29},{"sys":14488},{"type":12,"linkType":13,"id":14},{"sys":14490},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14492},{"url":508,"details":14493,"fileName":514,"contentType":515},{"size":510,"image":14494},{"width":512,"height":513},{"sys":14496,"fields":14499},{"id":14497,"createdAt":14498},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":14500,"slug":14501,"articleIntro":-1,"category":14502},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[14503],{"metadata":14504,"sys":14507,"fields":14514},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14510,"publishedVersion":464,"revision":63,"contentType":14512,"locale":29},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":21,"type":12,"linkType":22},{"sys":14513},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14515,"metaTitle":474,"metaDescription":475,"mainTitle":14516,"subtitle":493,"heroImage":14531,"ctaButton":516,"ctaLink":517},[473],{"data":14517,"content":14518,"nodeType":448},{},[14519,14525],{"data":14520,"content":14521,"nodeType":486},{},[14522],{"data":14523,"marks":14524,"value":485,"nodeType":84},{},[],{"data":14526,"content":14527,"nodeType":108},{},[14528],{"data":14529,"marks":14530,"value":187,"nodeType":84},{},[],{"metadata":14532,"sys":14535,"fields":14540},{"tags":14533,"concepts":14534},[],[],{"space":14536,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14538,"publishedVersion":63,"revision":45,"locale":29},{"sys":14537},{"type":12,"linkType":13,"id":14},{"sys":14539},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14541},{"url":508,"details":14542,"fileName":514,"contentType":515},{"size":510,"image":14543},{"width":512,"height":513},{"sys":14545,"fields":14548},{"id":14546,"createdAt":14547},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":14549,"slug":14550,"articleIntro":14549,"category":14551},"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",[14552],{"metadata":14553,"sys":14556,"fields":14563},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14559,"publishedVersion":464,"revision":63,"contentType":14561,"locale":29},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":21,"type":12,"linkType":22},{"sys":14562},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14564,"metaTitle":474,"metaDescription":475,"mainTitle":14565,"subtitle":493,"heroImage":14580,"ctaButton":516,"ctaLink":517},[473],{"data":14566,"content":14567,"nodeType":448},{},[14568,14574],{"data":14569,"content":14570,"nodeType":486},{},[14571],{"data":14572,"marks":14573,"value":485,"nodeType":84},{},[],{"data":14575,"content":14576,"nodeType":108},{},[14577],{"data":14578,"marks":14579,"value":187,"nodeType":84},{},[],{"metadata":14581,"sys":14584,"fields":14589},{"tags":14582,"concepts":14583},[],[],{"space":14585,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14587,"publishedVersion":63,"revision":45,"locale":29},{"sys":14586},{"type":12,"linkType":13,"id":14},{"sys":14588},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14590},{"url":508,"details":14591,"fileName":514,"contentType":515},{"size":510,"image":14592},{"width":512,"height":513},{"sys":14594,"fields":14597},{"id":14595,"createdAt":14596},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":14598,"slug":14599,"articleIntro":14598,"category":14600},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[14601],{"metadata":14602,"sys":14605,"fields":14612},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14608,"publishedVersion":464,"revision":63,"contentType":14610,"locale":29},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":21,"type":12,"linkType":22},{"sys":14611},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14613,"metaTitle":474,"metaDescription":475,"mainTitle":14614,"subtitle":493,"heroImage":14629,"ctaButton":516,"ctaLink":517},[473],{"data":14615,"content":14616,"nodeType":448},{},[14617,14623],{"data":14618,"content":14619,"nodeType":486},{},[14620],{"data":14621,"marks":14622,"value":485,"nodeType":84},{},[],{"data":14624,"content":14625,"nodeType":108},{},[14626],{"data":14627,"marks":14628,"value":187,"nodeType":84},{},[],{"metadata":14630,"sys":14633,"fields":14638},{"tags":14631,"concepts":14632},[],[],{"space":14634,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14636,"publishedVersion":63,"revision":45,"locale":29},{"sys":14635},{"type":12,"linkType":13,"id":14},{"sys":14637},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14639},{"url":508,"details":14640,"fileName":514,"contentType":515},{"size":510,"image":14641},{"width":512,"height":513},{"sys":14643,"fields":14646},{"id":14644,"createdAt":14645},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":14647,"slug":14648,"articleIntro":14647,"category":14649},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[14650],{"metadata":14651,"sys":14654,"fields":14661},{"tags":14652,"concepts":14653},[],[],{"space":14655,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14657,"publishedVersion":464,"revision":63,"contentType":14659,"locale":29},{"sys":14656},{"type":12,"linkType":13,"id":14},{"sys":14658},{"id":21,"type":12,"linkType":22},{"sys":14660},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14662,"metaTitle":474,"metaDescription":475,"mainTitle":14663,"subtitle":493,"heroImage":14678,"ctaButton":516,"ctaLink":517},[473],{"data":14664,"content":14665,"nodeType":448},{},[14666,14672],{"data":14667,"content":14668,"nodeType":486},{},[14669],{"data":14670,"marks":14671,"value":485,"nodeType":84},{},[],{"data":14673,"content":14674,"nodeType":108},{},[14675],{"data":14676,"marks":14677,"value":187,"nodeType":84},{},[],{"metadata":14679,"sys":14682,"fields":14687},{"tags":14680,"concepts":14681},[],[],{"space":14683,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14685,"publishedVersion":63,"revision":45,"locale":29},{"sys":14684},{"type":12,"linkType":13,"id":14},{"sys":14686},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14688},{"url":508,"details":14689,"fileName":514,"contentType":515},{"size":510,"image":14690},{"width":512,"height":513},{"sys":14692,"fields":14695},{"id":14693,"createdAt":14694},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":14696,"slug":14697,"articleIntro":14696,"category":14698},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[14699],{"metadata":14700,"sys":14703,"fields":14710},{"tags":14701,"concepts":14702},[],[],{"space":14704,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14706,"publishedVersion":464,"revision":63,"contentType":14708,"locale":29},{"sys":14705},{"type":12,"linkType":13,"id":14},{"sys":14707},{"id":21,"type":12,"linkType":22},{"sys":14709},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14711,"metaTitle":474,"metaDescription":475,"mainTitle":14712,"subtitle":493,"heroImage":14727,"ctaButton":516,"ctaLink":517},[473],{"data":14713,"content":14714,"nodeType":448},{},[14715,14721],{"data":14716,"content":14717,"nodeType":486},{},[14718],{"data":14719,"marks":14720,"value":485,"nodeType":84},{},[],{"data":14722,"content":14723,"nodeType":108},{},[14724],{"data":14725,"marks":14726,"value":187,"nodeType":84},{},[],{"metadata":14728,"sys":14731,"fields":14736},{"tags":14729,"concepts":14730},[],[],{"space":14732,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14734,"publishedVersion":63,"revision":45,"locale":29},{"sys":14733},{"type":12,"linkType":13,"id":14},{"sys":14735},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14737},{"url":508,"details":14738,"fileName":514,"contentType":515},{"size":510,"image":14739},{"width":512,"height":513},{"sys":14741,"fields":14744},{"id":14742,"createdAt":14743},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":14745,"slug":14746,"articleIntro":14745,"category":14747},"Compte 2131 - Bâtiments","compte-2131-batiments",[14748],{"metadata":14749,"sys":14752,"fields":14759},{"tags":14750,"concepts":14751},[],[],{"space":14753,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14755,"publishedVersion":464,"revision":63,"contentType":14757,"locale":29},{"sys":14754},{"type":12,"linkType":13,"id":14},{"sys":14756},{"id":21,"type":12,"linkType":22},{"sys":14758},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14760,"metaTitle":474,"metaDescription":475,"mainTitle":14761,"subtitle":493,"heroImage":14776,"ctaButton":516,"ctaLink":517},[473],{"data":14762,"content":14763,"nodeType":448},{},[14764,14770],{"data":14765,"content":14766,"nodeType":486},{},[14767],{"data":14768,"marks":14769,"value":485,"nodeType":84},{},[],{"data":14771,"content":14772,"nodeType":108},{},[14773],{"data":14774,"marks":14775,"value":187,"nodeType":84},{},[],{"metadata":14777,"sys":14780,"fields":14785},{"tags":14778,"concepts":14779},[],[],{"space":14781,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14783,"publishedVersion":63,"revision":45,"locale":29},{"sys":14782},{"type":12,"linkType":13,"id":14},{"sys":14784},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14786},{"url":508,"details":14787,"fileName":514,"contentType":515},{"size":510,"image":14788},{"width":512,"height":513},{"sys":14790,"fields":14793},{"id":14791,"createdAt":14792},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":14794,"slug":14795,"articleIntro":-1,"category":14796},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[14797],{"metadata":14798,"sys":14801,"fields":14808},{"tags":14799,"concepts":14800},[],[],{"space":14802,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14804,"publishedVersion":464,"revision":63,"contentType":14806,"locale":29},{"sys":14803},{"type":12,"linkType":13,"id":14},{"sys":14805},{"id":21,"type":12,"linkType":22},{"sys":14807},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14809,"metaTitle":474,"metaDescription":475,"mainTitle":14810,"subtitle":493,"heroImage":14825,"ctaButton":516,"ctaLink":517},[473],{"data":14811,"content":14812,"nodeType":448},{},[14813,14819],{"data":14814,"content":14815,"nodeType":486},{},[14816],{"data":14817,"marks":14818,"value":485,"nodeType":84},{},[],{"data":14820,"content":14821,"nodeType":108},{},[14822],{"data":14823,"marks":14824,"value":187,"nodeType":84},{},[],{"metadata":14826,"sys":14829,"fields":14834},{"tags":14827,"concepts":14828},[],[],{"space":14830,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14832,"publishedVersion":63,"revision":45,"locale":29},{"sys":14831},{"type":12,"linkType":13,"id":14},{"sys":14833},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14835},{"url":508,"details":14836,"fileName":514,"contentType":515},{"size":510,"image":14837},{"width":512,"height":513},{"sys":14839,"fields":14842},{"id":14840,"createdAt":14841},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":14843,"slug":14844,"articleIntro":14843,"category":14845},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[14846],{"metadata":14847,"sys":14850,"fields":14857},{"tags":14848,"concepts":14849},[],[],{"space":14851,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14853,"publishedVersion":464,"revision":63,"contentType":14855,"locale":29},{"sys":14852},{"type":12,"linkType":13,"id":14},{"sys":14854},{"id":21,"type":12,"linkType":22},{"sys":14856},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14858,"metaTitle":474,"metaDescription":475,"mainTitle":14859,"subtitle":493,"heroImage":14874,"ctaButton":516,"ctaLink":517},[473],{"data":14860,"content":14861,"nodeType":448},{},[14862,14868],{"data":14863,"content":14864,"nodeType":486},{},[14865],{"data":14866,"marks":14867,"value":485,"nodeType":84},{},[],{"data":14869,"content":14870,"nodeType":108},{},[14871],{"data":14872,"marks":14873,"value":187,"nodeType":84},{},[],{"metadata":14875,"sys":14878,"fields":14883},{"tags":14876,"concepts":14877},[],[],{"space":14879,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14881,"publishedVersion":63,"revision":45,"locale":29},{"sys":14880},{"type":12,"linkType":13,"id":14},{"sys":14882},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14884},{"url":508,"details":14885,"fileName":514,"contentType":515},{"size":510,"image":14886},{"width":512,"height":513},{"sys":14888,"fields":14891},{"id":14889,"createdAt":14890},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":14892,"slug":14893,"articleIntro":-1,"category":14894},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[14895],{"metadata":14896,"sys":14899,"fields":14906},{"tags":14897,"concepts":14898},[],[],{"space":14900,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14902,"publishedVersion":464,"revision":63,"contentType":14904,"locale":29},{"sys":14901},{"type":12,"linkType":13,"id":14},{"sys":14903},{"id":21,"type":12,"linkType":22},{"sys":14905},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14907,"metaTitle":474,"metaDescription":475,"mainTitle":14908,"subtitle":493,"heroImage":14923,"ctaButton":516,"ctaLink":517},[473],{"data":14909,"content":14910,"nodeType":448},{},[14911,14917],{"data":14912,"content":14913,"nodeType":486},{},[14914],{"data":14915,"marks":14916,"value":485,"nodeType":84},{},[],{"data":14918,"content":14919,"nodeType":108},{},[14920],{"data":14921,"marks":14922,"value":187,"nodeType":84},{},[],{"metadata":14924,"sys":14927,"fields":14932},{"tags":14925,"concepts":14926},[],[],{"space":14928,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14930,"publishedVersion":63,"revision":45,"locale":29},{"sys":14929},{"type":12,"linkType":13,"id":14},{"sys":14931},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14933},{"url":508,"details":14934,"fileName":514,"contentType":515},{"size":510,"image":14935},{"width":512,"height":513},{"sys":14937,"fields":14940},{"id":14938,"createdAt":14939},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":14941,"slug":14942,"articleIntro":14941,"category":14943},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[14944],{"metadata":14945,"sys":14948,"fields":14955},{"tags":14946,"concepts":14947},[],[],{"space":14949,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":14951,"publishedVersion":464,"revision":63,"contentType":14953,"locale":29},{"sys":14950},{"type":12,"linkType":13,"id":14},{"sys":14952},{"id":21,"type":12,"linkType":22},{"sys":14954},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":14956,"metaTitle":474,"metaDescription":475,"mainTitle":14957,"subtitle":493,"heroImage":14972,"ctaButton":516,"ctaLink":517},[473],{"data":14958,"content":14959,"nodeType":448},{},[14960,14966],{"data":14961,"content":14962,"nodeType":486},{},[14963],{"data":14964,"marks":14965,"value":485,"nodeType":84},{},[],{"data":14967,"content":14968,"nodeType":108},{},[14969],{"data":14970,"marks":14971,"value":187,"nodeType":84},{},[],{"metadata":14973,"sys":14976,"fields":14981},{"tags":14974,"concepts":14975},[],[],{"space":14977,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":14979,"publishedVersion":63,"revision":45,"locale":29},{"sys":14978},{"type":12,"linkType":13,"id":14},{"sys":14980},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":14982},{"url":508,"details":14983,"fileName":514,"contentType":515},{"size":510,"image":14984},{"width":512,"height":513},{"sys":14986,"fields":14989},{"id":14987,"createdAt":14988},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":14990,"slug":14991,"articleIntro":14990,"category":14992},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[14993],{"metadata":14994,"sys":14997,"fields":15004},{"tags":14995,"concepts":14996},[],[],{"space":14998,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15000,"publishedVersion":464,"revision":63,"contentType":15002,"locale":29},{"sys":14999},{"type":12,"linkType":13,"id":14},{"sys":15001},{"id":21,"type":12,"linkType":22},{"sys":15003},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15005,"metaTitle":474,"metaDescription":475,"mainTitle":15006,"subtitle":493,"heroImage":15021,"ctaButton":516,"ctaLink":517},[473],{"data":15007,"content":15008,"nodeType":448},{},[15009,15015],{"data":15010,"content":15011,"nodeType":486},{},[15012],{"data":15013,"marks":15014,"value":485,"nodeType":84},{},[],{"data":15016,"content":15017,"nodeType":108},{},[15018],{"data":15019,"marks":15020,"value":187,"nodeType":84},{},[],{"metadata":15022,"sys":15025,"fields":15030},{"tags":15023,"concepts":15024},[],[],{"space":15026,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15028,"publishedVersion":63,"revision":45,"locale":29},{"sys":15027},{"type":12,"linkType":13,"id":14},{"sys":15029},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15031},{"url":508,"details":15032,"fileName":514,"contentType":515},{"size":510,"image":15033},{"width":512,"height":513},{"sys":15035,"fields":15038},{"id":15036,"createdAt":15037},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":15039,"slug":15040,"articleIntro":15039,"category":15041},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[15042],{"metadata":15043,"sys":15046,"fields":15053},{"tags":15044,"concepts":15045},[],[],{"space":15047,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15049,"publishedVersion":464,"revision":63,"contentType":15051,"locale":29},{"sys":15048},{"type":12,"linkType":13,"id":14},{"sys":15050},{"id":21,"type":12,"linkType":22},{"sys":15052},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15054,"metaTitle":474,"metaDescription":475,"mainTitle":15055,"subtitle":493,"heroImage":15070,"ctaButton":516,"ctaLink":517},[473],{"data":15056,"content":15057,"nodeType":448},{},[15058,15064],{"data":15059,"content":15060,"nodeType":486},{},[15061],{"data":15062,"marks":15063,"value":485,"nodeType":84},{},[],{"data":15065,"content":15066,"nodeType":108},{},[15067],{"data":15068,"marks":15069,"value":187,"nodeType":84},{},[],{"metadata":15071,"sys":15074,"fields":15079},{"tags":15072,"concepts":15073},[],[],{"space":15075,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15077,"publishedVersion":63,"revision":45,"locale":29},{"sys":15076},{"type":12,"linkType":13,"id":14},{"sys":15078},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15080},{"url":508,"details":15081,"fileName":514,"contentType":515},{"size":510,"image":15082},{"width":512,"height":513},{"sys":15084,"fields":15087},{"id":15085,"createdAt":15086},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":15088,"slug":15089,"articleIntro":15088,"category":15090},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[15091],{"metadata":15092,"sys":15095,"fields":15102},{"tags":15093,"concepts":15094},[],[],{"space":15096,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15098,"publishedVersion":464,"revision":63,"contentType":15100,"locale":29},{"sys":15097},{"type":12,"linkType":13,"id":14},{"sys":15099},{"id":21,"type":12,"linkType":22},{"sys":15101},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15103,"metaTitle":474,"metaDescription":475,"mainTitle":15104,"subtitle":493,"heroImage":15119,"ctaButton":516,"ctaLink":517},[473],{"data":15105,"content":15106,"nodeType":448},{},[15107,15113],{"data":15108,"content":15109,"nodeType":486},{},[15110],{"data":15111,"marks":15112,"value":485,"nodeType":84},{},[],{"data":15114,"content":15115,"nodeType":108},{},[15116],{"data":15117,"marks":15118,"value":187,"nodeType":84},{},[],{"metadata":15120,"sys":15123,"fields":15128},{"tags":15121,"concepts":15122},[],[],{"space":15124,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15126,"publishedVersion":63,"revision":45,"locale":29},{"sys":15125},{"type":12,"linkType":13,"id":14},{"sys":15127},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15129},{"url":508,"details":15130,"fileName":514,"contentType":515},{"size":510,"image":15131},{"width":512,"height":513},{"sys":15133,"fields":15136},{"id":15134,"createdAt":15135},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":15137,"slug":15138,"articleIntro":15137,"category":15139},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[15140],{"metadata":15141,"sys":15144,"fields":15151},{"tags":15142,"concepts":15143},[],[],{"space":15145,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15147,"publishedVersion":464,"revision":63,"contentType":15149,"locale":29},{"sys":15146},{"type":12,"linkType":13,"id":14},{"sys":15148},{"id":21,"type":12,"linkType":22},{"sys":15150},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15152,"metaTitle":474,"metaDescription":475,"mainTitle":15153,"subtitle":493,"heroImage":15168,"ctaButton":516,"ctaLink":517},[473],{"data":15154,"content":15155,"nodeType":448},{},[15156,15162],{"data":15157,"content":15158,"nodeType":486},{},[15159],{"data":15160,"marks":15161,"value":485,"nodeType":84},{},[],{"data":15163,"content":15164,"nodeType":108},{},[15165],{"data":15166,"marks":15167,"value":187,"nodeType":84},{},[],{"metadata":15169,"sys":15172,"fields":15177},{"tags":15170,"concepts":15171},[],[],{"space":15173,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15175,"publishedVersion":63,"revision":45,"locale":29},{"sys":15174},{"type":12,"linkType":13,"id":14},{"sys":15176},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15178},{"url":508,"details":15179,"fileName":514,"contentType":515},{"size":510,"image":15180},{"width":512,"height":513},{"sys":15182,"fields":15185},{"id":15183,"createdAt":15184},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":15186,"slug":15187,"articleIntro":15186,"category":15188},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[15189],{"metadata":15190,"sys":15193,"fields":15200},{"tags":15191,"concepts":15192},[],[],{"space":15194,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15196,"publishedVersion":464,"revision":63,"contentType":15198,"locale":29},{"sys":15195},{"type":12,"linkType":13,"id":14},{"sys":15197},{"id":21,"type":12,"linkType":22},{"sys":15199},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15201,"metaTitle":474,"metaDescription":475,"mainTitle":15202,"subtitle":493,"heroImage":15217,"ctaButton":516,"ctaLink":517},[473],{"data":15203,"content":15204,"nodeType":448},{},[15205,15211],{"data":15206,"content":15207,"nodeType":486},{},[15208],{"data":15209,"marks":15210,"value":485,"nodeType":84},{},[],{"data":15212,"content":15213,"nodeType":108},{},[15214],{"data":15215,"marks":15216,"value":187,"nodeType":84},{},[],{"metadata":15218,"sys":15221,"fields":15226},{"tags":15219,"concepts":15220},[],[],{"space":15222,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15224,"publishedVersion":63,"revision":45,"locale":29},{"sys":15223},{"type":12,"linkType":13,"id":14},{"sys":15225},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15227},{"url":508,"details":15228,"fileName":514,"contentType":515},{"size":510,"image":15229},{"width":512,"height":513},{"sys":15231,"fields":15234},{"id":15232,"createdAt":15233},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":15235,"slug":15236,"articleIntro":-1,"category":15237},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[15238],{"metadata":15239,"sys":15242,"fields":15249},{"tags":15240,"concepts":15241},[],[],{"space":15243,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15245,"publishedVersion":464,"revision":63,"contentType":15247,"locale":29},{"sys":15244},{"type":12,"linkType":13,"id":14},{"sys":15246},{"id":21,"type":12,"linkType":22},{"sys":15248},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15250,"metaTitle":474,"metaDescription":475,"mainTitle":15251,"subtitle":493,"heroImage":15266,"ctaButton":516,"ctaLink":517},[473],{"data":15252,"content":15253,"nodeType":448},{},[15254,15260],{"data":15255,"content":15256,"nodeType":486},{},[15257],{"data":15258,"marks":15259,"value":485,"nodeType":84},{},[],{"data":15261,"content":15262,"nodeType":108},{},[15263],{"data":15264,"marks":15265,"value":187,"nodeType":84},{},[],{"metadata":15267,"sys":15270,"fields":15275},{"tags":15268,"concepts":15269},[],[],{"space":15271,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15273,"publishedVersion":63,"revision":45,"locale":29},{"sys":15272},{"type":12,"linkType":13,"id":14},{"sys":15274},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15276},{"url":508,"details":15277,"fileName":514,"contentType":515},{"size":510,"image":15278},{"width":512,"height":513},{"sys":15280,"fields":15283},{"id":15281,"createdAt":15282},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":15284,"slug":15285,"articleIntro":15284,"category":15286},"4551 - Principal","compte-4551-principal",[15287],{"metadata":15288,"sys":15291,"fields":15298},{"tags":15289,"concepts":15290},[],[],{"space":15292,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15294,"publishedVersion":464,"revision":63,"contentType":15296,"locale":29},{"sys":15293},{"type":12,"linkType":13,"id":14},{"sys":15295},{"id":21,"type":12,"linkType":22},{"sys":15297},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15299,"metaTitle":474,"metaDescription":475,"mainTitle":15300,"subtitle":493,"heroImage":15315,"ctaButton":516,"ctaLink":517},[473],{"data":15301,"content":15302,"nodeType":448},{},[15303,15309],{"data":15304,"content":15305,"nodeType":486},{},[15306],{"data":15307,"marks":15308,"value":485,"nodeType":84},{},[],{"data":15310,"content":15311,"nodeType":108},{},[15312],{"data":15313,"marks":15314,"value":187,"nodeType":84},{},[],{"metadata":15316,"sys":15319,"fields":15324},{"tags":15317,"concepts":15318},[],[],{"space":15320,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15322,"publishedVersion":63,"revision":45,"locale":29},{"sys":15321},{"type":12,"linkType":13,"id":14},{"sys":15323},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15325},{"url":508,"details":15326,"fileName":514,"contentType":515},{"size":510,"image":15327},{"width":512,"height":513},{"sys":15329,"fields":15332},{"id":15330,"createdAt":15331},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":15333,"slug":15334,"articleIntro":15333,"category":15335},"Classe 15 - Provisions","classe-15-provisions",[15336],{"metadata":15337,"sys":15340,"fields":15347},{"tags":15338,"concepts":15339},[],[],{"space":15341,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15343,"publishedVersion":464,"revision":63,"contentType":15345,"locale":29},{"sys":15342},{"type":12,"linkType":13,"id":14},{"sys":15344},{"id":21,"type":12,"linkType":22},{"sys":15346},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15348,"metaTitle":474,"metaDescription":475,"mainTitle":15349,"subtitle":493,"heroImage":15364,"ctaButton":516,"ctaLink":517},[473],{"data":15350,"content":15351,"nodeType":448},{},[15352,15358],{"data":15353,"content":15354,"nodeType":486},{},[15355],{"data":15356,"marks":15357,"value":485,"nodeType":84},{},[],{"data":15359,"content":15360,"nodeType":108},{},[15361],{"data":15362,"marks":15363,"value":187,"nodeType":84},{},[],{"metadata":15365,"sys":15368,"fields":15373},{"tags":15366,"concepts":15367},[],[],{"space":15369,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15371,"publishedVersion":63,"revision":45,"locale":29},{"sys":15370},{"type":12,"linkType":13,"id":14},{"sys":15372},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15374},{"url":508,"details":15375,"fileName":514,"contentType":515},{"size":510,"image":15376},{"width":512,"height":513},{"sys":15378,"fields":15381},{"id":15379,"createdAt":15380},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":15382,"slug":15383,"articleIntro":15382,"category":15384},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[15385],{"metadata":15386,"sys":15389,"fields":15396},{"tags":15387,"concepts":15388},[],[],{"space":15390,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15392,"publishedVersion":464,"revision":63,"contentType":15394,"locale":29},{"sys":15391},{"type":12,"linkType":13,"id":14},{"sys":15393},{"id":21,"type":12,"linkType":22},{"sys":15395},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15397,"metaTitle":474,"metaDescription":475,"mainTitle":15398,"subtitle":493,"heroImage":15413,"ctaButton":516,"ctaLink":517},[473],{"data":15399,"content":15400,"nodeType":448},{},[15401,15407],{"data":15402,"content":15403,"nodeType":486},{},[15404],{"data":15405,"marks":15406,"value":485,"nodeType":84},{},[],{"data":15408,"content":15409,"nodeType":108},{},[15410],{"data":15411,"marks":15412,"value":187,"nodeType":84},{},[],{"metadata":15414,"sys":15417,"fields":15422},{"tags":15415,"concepts":15416},[],[],{"space":15418,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15420,"publishedVersion":63,"revision":45,"locale":29},{"sys":15419},{"type":12,"linkType":13,"id":14},{"sys":15421},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15423},{"url":508,"details":15424,"fileName":514,"contentType":515},{"size":510,"image":15425},{"width":512,"height":513},{"sys":15427,"fields":15430},{"id":15428,"createdAt":15429},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":15431,"slug":15432,"articleIntro":-1,"category":15433},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[15434],{"metadata":15435,"sys":15438,"fields":15445},{"tags":15436,"concepts":15437},[],[],{"space":15439,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15441,"publishedVersion":464,"revision":63,"contentType":15443,"locale":29},{"sys":15440},{"type":12,"linkType":13,"id":14},{"sys":15442},{"id":21,"type":12,"linkType":22},{"sys":15444},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15446,"metaTitle":474,"metaDescription":475,"mainTitle":15447,"subtitle":493,"heroImage":15462,"ctaButton":516,"ctaLink":517},[473],{"data":15448,"content":15449,"nodeType":448},{},[15450,15456],{"data":15451,"content":15452,"nodeType":486},{},[15453],{"data":15454,"marks":15455,"value":485,"nodeType":84},{},[],{"data":15457,"content":15458,"nodeType":108},{},[15459],{"data":15460,"marks":15461,"value":187,"nodeType":84},{},[],{"metadata":15463,"sys":15466,"fields":15471},{"tags":15464,"concepts":15465},[],[],{"space":15467,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15469,"publishedVersion":63,"revision":45,"locale":29},{"sys":15468},{"type":12,"linkType":13,"id":14},{"sys":15470},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15472},{"url":508,"details":15473,"fileName":514,"contentType":515},{"size":510,"image":15474},{"width":512,"height":513},{"sys":15476,"fields":15479},{"id":15477,"createdAt":15478},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":15480,"slug":15481,"articleIntro":-1,"category":15482},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[15483],{"metadata":15484,"sys":15487,"fields":15494},{"tags":15485,"concepts":15486},[],[],{"space":15488,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15490,"publishedVersion":464,"revision":63,"contentType":15492,"locale":29},{"sys":15489},{"type":12,"linkType":13,"id":14},{"sys":15491},{"id":21,"type":12,"linkType":22},{"sys":15493},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15495,"metaTitle":474,"metaDescription":475,"mainTitle":15496,"subtitle":493,"heroImage":15511,"ctaButton":516,"ctaLink":517},[473],{"data":15497,"content":15498,"nodeType":448},{},[15499,15505],{"data":15500,"content":15501,"nodeType":486},{},[15502],{"data":15503,"marks":15504,"value":485,"nodeType":84},{},[],{"data":15506,"content":15507,"nodeType":108},{},[15508],{"data":15509,"marks":15510,"value":187,"nodeType":84},{},[],{"metadata":15512,"sys":15515,"fields":15520},{"tags":15513,"concepts":15514},[],[],{"space":15516,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15518,"publishedVersion":63,"revision":45,"locale":29},{"sys":15517},{"type":12,"linkType":13,"id":14},{"sys":15519},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15521},{"url":508,"details":15522,"fileName":514,"contentType":515},{"size":510,"image":15523},{"width":512,"height":513},{"sys":15525,"fields":15528},{"id":15526,"createdAt":15527},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":15529,"slug":15530,"articleIntro":15531,"category":15532},"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.",[15533],{"metadata":15534,"sys":15537,"fields":15544},{"tags":15535,"concepts":15536},[],[],{"space":15538,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15540,"publishedVersion":464,"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":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15545,"metaTitle":474,"metaDescription":475,"mainTitle":15546,"subtitle":493,"heroImage":15561,"ctaButton":516,"ctaLink":517},[473],{"data":15547,"content":15548,"nodeType":448},{},[15549,15555],{"data":15550,"content":15551,"nodeType":486},{},[15552],{"data":15553,"marks":15554,"value":485,"nodeType":84},{},[],{"data":15556,"content":15557,"nodeType":108},{},[15558],{"data":15559,"marks":15560,"value":187,"nodeType":84},{},[],{"metadata":15562,"sys":15565,"fields":15570},{"tags":15563,"concepts":15564},[],[],{"space":15566,"id":501,"type":59,"createdAt":502,"updatedAt":502,"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":506,"description":187,"file":15571},{"url":508,"details":15572,"fileName":514,"contentType":515},{"size":510,"image":15573},{"width":512,"height":513},{"sys":15575,"fields":15578},{"id":15576,"createdAt":15577},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":15579,"slug":15580,"articleIntro":15579,"category":15581},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[15582],{"metadata":15583,"sys":15586,"fields":15593},{"tags":15584,"concepts":15585},[],[],{"space":15587,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15589,"publishedVersion":464,"revision":63,"contentType":15591,"locale":29},{"sys":15588},{"type":12,"linkType":13,"id":14},{"sys":15590},{"id":21,"type":12,"linkType":22},{"sys":15592},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15594,"metaTitle":474,"metaDescription":475,"mainTitle":15595,"subtitle":493,"heroImage":15610,"ctaButton":516,"ctaLink":517},[473],{"data":15596,"content":15597,"nodeType":448},{},[15598,15604],{"data":15599,"content":15600,"nodeType":486},{},[15601],{"data":15602,"marks":15603,"value":485,"nodeType":84},{},[],{"data":15605,"content":15606,"nodeType":108},{},[15607],{"data":15608,"marks":15609,"value":187,"nodeType":84},{},[],{"metadata":15611,"sys":15614,"fields":15619},{"tags":15612,"concepts":15613},[],[],{"space":15615,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15617,"publishedVersion":63,"revision":45,"locale":29},{"sys":15616},{"type":12,"linkType":13,"id":14},{"sys":15618},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15620},{"url":508,"details":15621,"fileName":514,"contentType":515},{"size":510,"image":15622},{"width":512,"height":513},{"sys":15624,"fields":15627},{"id":15625,"createdAt":15626},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":15628,"slug":15629,"articleIntro":15628,"category":15630},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[15631],{"metadata":15632,"sys":15635,"fields":15642},{"tags":15633,"concepts":15634},[],[],{"space":15636,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15638,"publishedVersion":464,"revision":63,"contentType":15640,"locale":29},{"sys":15637},{"type":12,"linkType":13,"id":14},{"sys":15639},{"id":21,"type":12,"linkType":22},{"sys":15641},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15643,"metaTitle":474,"metaDescription":475,"mainTitle":15644,"subtitle":493,"heroImage":15659,"ctaButton":516,"ctaLink":517},[473],{"data":15645,"content":15646,"nodeType":448},{},[15647,15653],{"data":15648,"content":15649,"nodeType":486},{},[15650],{"data":15651,"marks":15652,"value":485,"nodeType":84},{},[],{"data":15654,"content":15655,"nodeType":108},{},[15656],{"data":15657,"marks":15658,"value":187,"nodeType":84},{},[],{"metadata":15660,"sys":15663,"fields":15668},{"tags":15661,"concepts":15662},[],[],{"space":15664,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15666,"publishedVersion":63,"revision":45,"locale":29},{"sys":15665},{"type":12,"linkType":13,"id":14},{"sys":15667},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15669},{"url":508,"details":15670,"fileName":514,"contentType":515},{"size":510,"image":15671},{"width":512,"height":513},{"sys":15673,"fields":15676},{"id":15674,"createdAt":15675},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":15677,"slug":15678,"articleIntro":15677,"category":15679},"698 - Intégration fiscale","compte-698-integration-fiscale",[15680],{"metadata":15681,"sys":15684,"fields":15691},{"tags":15682,"concepts":15683},[],[],{"space":15685,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15687,"publishedVersion":464,"revision":63,"contentType":15689,"locale":29},{"sys":15686},{"type":12,"linkType":13,"id":14},{"sys":15688},{"id":21,"type":12,"linkType":22},{"sys":15690},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15692,"metaTitle":474,"metaDescription":475,"mainTitle":15693,"subtitle":493,"heroImage":15708,"ctaButton":516,"ctaLink":517},[473],{"data":15694,"content":15695,"nodeType":448},{},[15696,15702],{"data":15697,"content":15698,"nodeType":486},{},[15699],{"data":15700,"marks":15701,"value":485,"nodeType":84},{},[],{"data":15703,"content":15704,"nodeType":108},{},[15705],{"data":15706,"marks":15707,"value":187,"nodeType":84},{},[],{"metadata":15709,"sys":15712,"fields":15717},{"tags":15710,"concepts":15711},[],[],{"space":15713,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15715,"publishedVersion":63,"revision":45,"locale":29},{"sys":15714},{"type":12,"linkType":13,"id":14},{"sys":15716},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15718},{"url":508,"details":15719,"fileName":514,"contentType":515},{"size":510,"image":15720},{"width":512,"height":513},{"sys":15722,"fields":15725},{"id":15723,"createdAt":15724},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":15726,"slug":15727,"articleIntro":15726,"category":15728},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[15729],{"metadata":15730,"sys":15733,"fields":15740},{"tags":15731,"concepts":15732},[],[],{"space":15734,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15736,"publishedVersion":464,"revision":63,"contentType":15738,"locale":29},{"sys":15735},{"type":12,"linkType":13,"id":14},{"sys":15737},{"id":21,"type":12,"linkType":22},{"sys":15739},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15741,"metaTitle":474,"metaDescription":475,"mainTitle":15742,"subtitle":493,"heroImage":15757,"ctaButton":516,"ctaLink":517},[473],{"data":15743,"content":15744,"nodeType":448},{},[15745,15751],{"data":15746,"content":15747,"nodeType":486},{},[15748],{"data":15749,"marks":15750,"value":485,"nodeType":84},{},[],{"data":15752,"content":15753,"nodeType":108},{},[15754],{"data":15755,"marks":15756,"value":187,"nodeType":84},{},[],{"metadata":15758,"sys":15761,"fields":15766},{"tags":15759,"concepts":15760},[],[],{"space":15762,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15764,"publishedVersion":63,"revision":45,"locale":29},{"sys":15763},{"type":12,"linkType":13,"id":14},{"sys":15765},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15767},{"url":508,"details":15768,"fileName":514,"contentType":515},{"size":510,"image":15769},{"width":512,"height":513},{"sys":15771,"fields":15774},{"id":15772,"createdAt":15773},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":15775,"slug":15776,"articleIntro":15775,"category":15777},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[15778],{"metadata":15779,"sys":15782,"fields":15789},{"tags":15780,"concepts":15781},[],[],{"space":15783,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15785,"publishedVersion":464,"revision":63,"contentType":15787,"locale":29},{"sys":15784},{"type":12,"linkType":13,"id":14},{"sys":15786},{"id":21,"type":12,"linkType":22},{"sys":15788},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15790,"metaTitle":474,"metaDescription":475,"mainTitle":15791,"subtitle":493,"heroImage":15806,"ctaButton":516,"ctaLink":517},[473],{"data":15792,"content":15793,"nodeType":448},{},[15794,15800],{"data":15795,"content":15796,"nodeType":486},{},[15797],{"data":15798,"marks":15799,"value":485,"nodeType":84},{},[],{"data":15801,"content":15802,"nodeType":108},{},[15803],{"data":15804,"marks":15805,"value":187,"nodeType":84},{},[],{"metadata":15807,"sys":15810,"fields":15815},{"tags":15808,"concepts":15809},[],[],{"space":15811,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15813,"publishedVersion":63,"revision":45,"locale":29},{"sys":15812},{"type":12,"linkType":13,"id":14},{"sys":15814},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15816},{"url":508,"details":15817,"fileName":514,"contentType":515},{"size":510,"image":15818},{"width":512,"height":513},{"sys":15820,"fields":15823},{"id":15821,"createdAt":15822},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15824,"slug":15825,"articleIntro":15824,"category":15826},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15827],{"metadata":15828,"sys":15831,"fields":15838},{"tags":15829,"concepts":15830},[],[],{"space":15832,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15834,"publishedVersion":464,"revision":63,"contentType":15836,"locale":29},{"sys":15833},{"type":12,"linkType":13,"id":14},{"sys":15835},{"id":21,"type":12,"linkType":22},{"sys":15837},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15839,"metaTitle":474,"metaDescription":475,"mainTitle":15840,"subtitle":493,"heroImage":15855,"ctaButton":516,"ctaLink":517},[473],{"data":15841,"content":15842,"nodeType":448},{},[15843,15849],{"data":15844,"content":15845,"nodeType":486},{},[15846],{"data":15847,"marks":15848,"value":485,"nodeType":84},{},[],{"data":15850,"content":15851,"nodeType":108},{},[15852],{"data":15853,"marks":15854,"value":187,"nodeType":84},{},[],{"metadata":15856,"sys":15859,"fields":15864},{"tags":15857,"concepts":15858},[],[],{"space":15860,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15862,"publishedVersion":63,"revision":45,"locale":29},{"sys":15861},{"type":12,"linkType":13,"id":14},{"sys":15863},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15865},{"url":508,"details":15866,"fileName":514,"contentType":515},{"size":510,"image":15867},{"width":512,"height":513},{"sys":15869,"fields":15872},{"id":15870,"createdAt":15871},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":15873,"slug":15874,"articleIntro":15873,"category":15875},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[15876],{"metadata":15877,"sys":15880,"fields":15887},{"tags":15878,"concepts":15879},[],[],{"space":15881,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15883,"publishedVersion":464,"revision":63,"contentType":15885,"locale":29},{"sys":15882},{"type":12,"linkType":13,"id":14},{"sys":15884},{"id":21,"type":12,"linkType":22},{"sys":15886},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15888,"metaTitle":474,"metaDescription":475,"mainTitle":15889,"subtitle":493,"heroImage":15904,"ctaButton":516,"ctaLink":517},[473],{"data":15890,"content":15891,"nodeType":448},{},[15892,15898],{"data":15893,"content":15894,"nodeType":486},{},[15895],{"data":15896,"marks":15897,"value":485,"nodeType":84},{},[],{"data":15899,"content":15900,"nodeType":108},{},[15901],{"data":15902,"marks":15903,"value":187,"nodeType":84},{},[],{"metadata":15905,"sys":15908,"fields":15913},{"tags":15906,"concepts":15907},[],[],{"space":15909,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15911,"publishedVersion":63,"revision":45,"locale":29},{"sys":15910},{"type":12,"linkType":13,"id":14},{"sys":15912},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15914},{"url":508,"details":15915,"fileName":514,"contentType":515},{"size":510,"image":15916},{"width":512,"height":513},{"sys":15918,"fields":15921},{"id":15919,"createdAt":15920},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":15922,"slug":15923,"articleIntro":15922,"category":15924},"Compte 326 - Emballages","compte-326-emballages",[15925],{"metadata":15926,"sys":15929,"fields":15936},{"tags":15927,"concepts":15928},[],[],{"space":15930,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15932,"publishedVersion":464,"revision":63,"contentType":15934,"locale":29},{"sys":15931},{"type":12,"linkType":13,"id":14},{"sys":15933},{"id":21,"type":12,"linkType":22},{"sys":15935},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15937,"metaTitle":474,"metaDescription":475,"mainTitle":15938,"subtitle":493,"heroImage":15953,"ctaButton":516,"ctaLink":517},[473],{"data":15939,"content":15940,"nodeType":448},{},[15941,15947],{"data":15942,"content":15943,"nodeType":486},{},[15944],{"data":15945,"marks":15946,"value":485,"nodeType":84},{},[],{"data":15948,"content":15949,"nodeType":108},{},[15950],{"data":15951,"marks":15952,"value":187,"nodeType":84},{},[],{"metadata":15954,"sys":15957,"fields":15962},{"tags":15955,"concepts":15956},[],[],{"space":15958,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":15960,"publishedVersion":63,"revision":45,"locale":29},{"sys":15959},{"type":12,"linkType":13,"id":14},{"sys":15961},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":15963},{"url":508,"details":15964,"fileName":514,"contentType":515},{"size":510,"image":15965},{"width":512,"height":513},{"sys":15967,"fields":15970},{"id":15968,"createdAt":15969},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":15971,"slug":15972,"articleIntro":-1,"category":15973},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[15974],{"metadata":15975,"sys":15978,"fields":15985},{"tags":15976,"concepts":15977},[],[],{"space":15979,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":15981,"publishedVersion":464,"revision":63,"contentType":15983,"locale":29},{"sys":15980},{"type":12,"linkType":13,"id":14},{"sys":15982},{"id":21,"type":12,"linkType":22},{"sys":15984},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":15986,"metaTitle":474,"metaDescription":475,"mainTitle":15987,"subtitle":493,"heroImage":16002,"ctaButton":516,"ctaLink":517},[473],{"data":15988,"content":15989,"nodeType":448},{},[15990,15996],{"data":15991,"content":15992,"nodeType":486},{},[15993],{"data":15994,"marks":15995,"value":485,"nodeType":84},{},[],{"data":15997,"content":15998,"nodeType":108},{},[15999],{"data":16000,"marks":16001,"value":187,"nodeType":84},{},[],{"metadata":16003,"sys":16006,"fields":16011},{"tags":16004,"concepts":16005},[],[],{"space":16007,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16009,"publishedVersion":63,"revision":45,"locale":29},{"sys":16008},{"type":12,"linkType":13,"id":14},{"sys":16010},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16012},{"url":508,"details":16013,"fileName":514,"contentType":515},{"size":510,"image":16014},{"width":512,"height":513},{"sys":16016,"fields":16019},{"id":16017,"createdAt":16018},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":175,"slug":16020,"articleIntro":175,"category":16021},"compte-6475-medecine-du-travail-pharmacie",[16022],{"metadata":16023,"sys":16026,"fields":16033},{"tags":16024,"concepts":16025},[],[],{"space":16027,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16029,"publishedVersion":464,"revision":63,"contentType":16031,"locale":29},{"sys":16028},{"type":12,"linkType":13,"id":14},{"sys":16030},{"id":21,"type":12,"linkType":22},{"sys":16032},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16034,"metaTitle":474,"metaDescription":475,"mainTitle":16035,"subtitle":493,"heroImage":16050,"ctaButton":516,"ctaLink":517},[473],{"data":16036,"content":16037,"nodeType":448},{},[16038,16044],{"data":16039,"content":16040,"nodeType":486},{},[16041],{"data":16042,"marks":16043,"value":485,"nodeType":84},{},[],{"data":16045,"content":16046,"nodeType":108},{},[16047],{"data":16048,"marks":16049,"value":187,"nodeType":84},{},[],{"metadata":16051,"sys":16054,"fields":16059},{"tags":16052,"concepts":16053},[],[],{"space":16055,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16057,"publishedVersion":63,"revision":45,"locale":29},{"sys":16056},{"type":12,"linkType":13,"id":14},{"sys":16058},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16060},{"url":508,"details":16061,"fileName":514,"contentType":515},{"size":510,"image":16062},{"width":512,"height":513},{"sys":16064,"fields":16067},{"id":16065,"createdAt":16066},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":16068,"slug":16069,"articleIntro":16068,"category":16070},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[16071],{"metadata":16072,"sys":16075,"fields":16082},{"tags":16073,"concepts":16074},[],[],{"space":16076,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16078,"publishedVersion":464,"revision":63,"contentType":16080,"locale":29},{"sys":16077},{"type":12,"linkType":13,"id":14},{"sys":16079},{"id":21,"type":12,"linkType":22},{"sys":16081},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16083,"metaTitle":474,"metaDescription":475,"mainTitle":16084,"subtitle":493,"heroImage":16099,"ctaButton":516,"ctaLink":517},[473],{"data":16085,"content":16086,"nodeType":448},{},[16087,16093],{"data":16088,"content":16089,"nodeType":486},{},[16090],{"data":16091,"marks":16092,"value":485,"nodeType":84},{},[],{"data":16094,"content":16095,"nodeType":108},{},[16096],{"data":16097,"marks":16098,"value":187,"nodeType":84},{},[],{"metadata":16100,"sys":16103,"fields":16108},{"tags":16101,"concepts":16102},[],[],{"space":16104,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16106,"publishedVersion":63,"revision":45,"locale":29},{"sys":16105},{"type":12,"linkType":13,"id":14},{"sys":16107},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16109},{"url":508,"details":16110,"fileName":514,"contentType":515},{"size":510,"image":16111},{"width":512,"height":513},{"sys":16113,"fields":16116},{"id":16114,"createdAt":16115},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":16117,"slug":16118,"articleIntro":16117,"category":16119},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[16120],{"metadata":16121,"sys":16124,"fields":16131},{"tags":16122,"concepts":16123},[],[],{"space":16125,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16127,"publishedVersion":464,"revision":63,"contentType":16129,"locale":29},{"sys":16126},{"type":12,"linkType":13,"id":14},{"sys":16128},{"id":21,"type":12,"linkType":22},{"sys":16130},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16132,"metaTitle":474,"metaDescription":475,"mainTitle":16133,"subtitle":493,"heroImage":16148,"ctaButton":516,"ctaLink":517},[473],{"data":16134,"content":16135,"nodeType":448},{},[16136,16142],{"data":16137,"content":16138,"nodeType":486},{},[16139],{"data":16140,"marks":16141,"value":485,"nodeType":84},{},[],{"data":16143,"content":16144,"nodeType":108},{},[16145],{"data":16146,"marks":16147,"value":187,"nodeType":84},{},[],{"metadata":16149,"sys":16152,"fields":16157},{"tags":16150,"concepts":16151},[],[],{"space":16153,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16155,"publishedVersion":63,"revision":45,"locale":29},{"sys":16154},{"type":12,"linkType":13,"id":14},{"sys":16156},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16158},{"url":508,"details":16159,"fileName":514,"contentType":515},{"size":510,"image":16160},{"width":512,"height":513},{"sys":16162,"fields":16165},{"id":16163,"createdAt":16164},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":16166,"slug":16167,"articleIntro":16166,"category":16168},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[16169],{"metadata":16170,"sys":16173,"fields":16180},{"tags":16171,"concepts":16172},[],[],{"space":16174,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16176,"publishedVersion":464,"revision":63,"contentType":16178,"locale":29},{"sys":16175},{"type":12,"linkType":13,"id":14},{"sys":16177},{"id":21,"type":12,"linkType":22},{"sys":16179},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16181,"metaTitle":474,"metaDescription":475,"mainTitle":16182,"subtitle":493,"heroImage":16197,"ctaButton":516,"ctaLink":517},[473],{"data":16183,"content":16184,"nodeType":448},{},[16185,16191],{"data":16186,"content":16187,"nodeType":486},{},[16188],{"data":16189,"marks":16190,"value":485,"nodeType":84},{},[],{"data":16192,"content":16193,"nodeType":108},{},[16194],{"data":16195,"marks":16196,"value":187,"nodeType":84},{},[],{"metadata":16198,"sys":16201,"fields":16206},{"tags":16199,"concepts":16200},[],[],{"space":16202,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16204,"publishedVersion":63,"revision":45,"locale":29},{"sys":16203},{"type":12,"linkType":13,"id":14},{"sys":16205},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16207},{"url":508,"details":16208,"fileName":514,"contentType":515},{"size":510,"image":16209},{"width":512,"height":513},{"sys":16211,"fields":16214},{"id":16212,"createdAt":16213},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":16215,"slug":16216,"articleIntro":16215,"category":16217},"72 - Production immobilisée","compte-72-production-immobilisee",[16218],{"metadata":16219,"sys":16222,"fields":16229},{"tags":16220,"concepts":16221},[],[],{"space":16223,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16225,"publishedVersion":464,"revision":63,"contentType":16227,"locale":29},{"sys":16224},{"type":12,"linkType":13,"id":14},{"sys":16226},{"id":21,"type":12,"linkType":22},{"sys":16228},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16230,"metaTitle":474,"metaDescription":475,"mainTitle":16231,"subtitle":493,"heroImage":16246,"ctaButton":516,"ctaLink":517},[473],{"data":16232,"content":16233,"nodeType":448},{},[16234,16240],{"data":16235,"content":16236,"nodeType":486},{},[16237],{"data":16238,"marks":16239,"value":485,"nodeType":84},{},[],{"data":16241,"content":16242,"nodeType":108},{},[16243],{"data":16244,"marks":16245,"value":187,"nodeType":84},{},[],{"metadata":16247,"sys":16250,"fields":16255},{"tags":16248,"concepts":16249},[],[],{"space":16251,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16253,"publishedVersion":63,"revision":45,"locale":29},{"sys":16252},{"type":12,"linkType":13,"id":14},{"sys":16254},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16256},{"url":508,"details":16257,"fileName":514,"contentType":515},{"size":510,"image":16258},{"width":512,"height":513},{"sys":16260,"fields":16263},{"id":16261,"createdAt":16262},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":16264,"slug":16265,"articleIntro":16264,"category":16266},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[16267],{"metadata":16268,"sys":16271,"fields":16278},{"tags":16269,"concepts":16270},[],[],{"space":16272,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16274,"publishedVersion":464,"revision":63,"contentType":16276,"locale":29},{"sys":16273},{"type":12,"linkType":13,"id":14},{"sys":16275},{"id":21,"type":12,"linkType":22},{"sys":16277},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16279,"metaTitle":474,"metaDescription":475,"mainTitle":16280,"subtitle":493,"heroImage":16295,"ctaButton":516,"ctaLink":517},[473],{"data":16281,"content":16282,"nodeType":448},{},[16283,16289],{"data":16284,"content":16285,"nodeType":486},{},[16286],{"data":16287,"marks":16288,"value":485,"nodeType":84},{},[],{"data":16290,"content":16291,"nodeType":108},{},[16292],{"data":16293,"marks":16294,"value":187,"nodeType":84},{},[],{"metadata":16296,"sys":16299,"fields":16304},{"tags":16297,"concepts":16298},[],[],{"space":16300,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16302,"publishedVersion":63,"revision":45,"locale":29},{"sys":16301},{"type":12,"linkType":13,"id":14},{"sys":16303},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16305},{"url":508,"details":16306,"fileName":514,"contentType":515},{"size":510,"image":16307},{"width":512,"height":513},{"sys":16309,"fields":16312},{"id":16310,"createdAt":16311},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":16313,"slug":16314,"articleIntro":-1,"category":16315},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[16316],{"metadata":16317,"sys":16320,"fields":16327},{"tags":16318,"concepts":16319},[],[],{"space":16321,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16323,"publishedVersion":464,"revision":63,"contentType":16325,"locale":29},{"sys":16322},{"type":12,"linkType":13,"id":14},{"sys":16324},{"id":21,"type":12,"linkType":22},{"sys":16326},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16328,"metaTitle":474,"metaDescription":475,"mainTitle":16329,"subtitle":493,"heroImage":16344,"ctaButton":516,"ctaLink":517},[473],{"data":16330,"content":16331,"nodeType":448},{},[16332,16338],{"data":16333,"content":16334,"nodeType":486},{},[16335],{"data":16336,"marks":16337,"value":485,"nodeType":84},{},[],{"data":16339,"content":16340,"nodeType":108},{},[16341],{"data":16342,"marks":16343,"value":187,"nodeType":84},{},[],{"metadata":16345,"sys":16348,"fields":16353},{"tags":16346,"concepts":16347},[],[],{"space":16349,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16351,"publishedVersion":63,"revision":45,"locale":29},{"sys":16350},{"type":12,"linkType":13,"id":14},{"sys":16352},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16354},{"url":508,"details":16355,"fileName":514,"contentType":515},{"size":510,"image":16356},{"width":512,"height":513},{"sys":16358,"fields":16361},{"id":16359,"createdAt":16360},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":16362,"slug":16363,"articleIntro":16362,"category":16364},"2768 - Intérêts courus","compte-2768-interets-courus",[16365],{"metadata":16366,"sys":16369,"fields":16376},{"tags":16367,"concepts":16368},[],[],{"space":16370,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16372,"publishedVersion":464,"revision":63,"contentType":16374,"locale":29},{"sys":16371},{"type":12,"linkType":13,"id":14},{"sys":16373},{"id":21,"type":12,"linkType":22},{"sys":16375},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16377,"metaTitle":474,"metaDescription":475,"mainTitle":16378,"subtitle":493,"heroImage":16393,"ctaButton":516,"ctaLink":517},[473],{"data":16379,"content":16380,"nodeType":448},{},[16381,16387],{"data":16382,"content":16383,"nodeType":486},{},[16384],{"data":16385,"marks":16386,"value":485,"nodeType":84},{},[],{"data":16388,"content":16389,"nodeType":108},{},[16390],{"data":16391,"marks":16392,"value":187,"nodeType":84},{},[],{"metadata":16394,"sys":16397,"fields":16402},{"tags":16395,"concepts":16396},[],[],{"space":16398,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16400,"publishedVersion":63,"revision":45,"locale":29},{"sys":16399},{"type":12,"linkType":13,"id":14},{"sys":16401},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16403},{"url":508,"details":16404,"fileName":514,"contentType":515},{"size":510,"image":16405},{"width":512,"height":513},{"sys":16407,"fields":16410},{"id":16408,"createdAt":16409},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":16411,"slug":16412,"articleIntro":16411,"category":16413},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[16414],{"metadata":16415,"sys":16418,"fields":16425},{"tags":16416,"concepts":16417},[],[],{"space":16419,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16421,"publishedVersion":464,"revision":63,"contentType":16423,"locale":29},{"sys":16420},{"type":12,"linkType":13,"id":14},{"sys":16422},{"id":21,"type":12,"linkType":22},{"sys":16424},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16426,"metaTitle":474,"metaDescription":475,"mainTitle":16427,"subtitle":493,"heroImage":16442,"ctaButton":516,"ctaLink":517},[473],{"data":16428,"content":16429,"nodeType":448},{},[16430,16436],{"data":16431,"content":16432,"nodeType":486},{},[16433],{"data":16434,"marks":16435,"value":485,"nodeType":84},{},[],{"data":16437,"content":16438,"nodeType":108},{},[16439],{"data":16440,"marks":16441,"value":187,"nodeType":84},{},[],{"metadata":16443,"sys":16446,"fields":16451},{"tags":16444,"concepts":16445},[],[],{"space":16447,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16449,"publishedVersion":63,"revision":45,"locale":29},{"sys":16448},{"type":12,"linkType":13,"id":14},{"sys":16450},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16452},{"url":508,"details":16453,"fileName":514,"contentType":515},{"size":510,"image":16454},{"width":512,"height":513},{"sys":16456,"fields":16459},{"id":16457,"createdAt":16458},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":16460,"slug":16461,"articleIntro":16460,"category":16462},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[16463],{"metadata":16464,"sys":16467,"fields":16474},{"tags":16465,"concepts":16466},[],[],{"space":16468,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16470,"publishedVersion":464,"revision":63,"contentType":16472,"locale":29},{"sys":16469},{"type":12,"linkType":13,"id":14},{"sys":16471},{"id":21,"type":12,"linkType":22},{"sys":16473},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16475,"metaTitle":474,"metaDescription":475,"mainTitle":16476,"subtitle":493,"heroImage":16491,"ctaButton":516,"ctaLink":517},[473],{"data":16477,"content":16478,"nodeType":448},{},[16479,16485],{"data":16480,"content":16481,"nodeType":486},{},[16482],{"data":16483,"marks":16484,"value":485,"nodeType":84},{},[],{"data":16486,"content":16487,"nodeType":108},{},[16488],{"data":16489,"marks":16490,"value":187,"nodeType":84},{},[],{"metadata":16492,"sys":16495,"fields":16500},{"tags":16493,"concepts":16494},[],[],{"space":16496,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16498,"publishedVersion":63,"revision":45,"locale":29},{"sys":16497},{"type":12,"linkType":13,"id":14},{"sys":16499},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16501},{"url":508,"details":16502,"fileName":514,"contentType":515},{"size":510,"image":16503},{"width":512,"height":513},{"sys":16505,"fields":16508},{"id":16506,"createdAt":16507},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":16509,"slug":16510,"articleIntro":16509,"category":16511},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[16512],{"metadata":16513,"sys":16516,"fields":16523},{"tags":16514,"concepts":16515},[],[],{"space":16517,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16519,"publishedVersion":464,"revision":63,"contentType":16521,"locale":29},{"sys":16518},{"type":12,"linkType":13,"id":14},{"sys":16520},{"id":21,"type":12,"linkType":22},{"sys":16522},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16524,"metaTitle":474,"metaDescription":475,"mainTitle":16525,"subtitle":493,"heroImage":16540,"ctaButton":516,"ctaLink":517},[473],{"data":16526,"content":16527,"nodeType":448},{},[16528,16534],{"data":16529,"content":16530,"nodeType":486},{},[16531],{"data":16532,"marks":16533,"value":485,"nodeType":84},{},[],{"data":16535,"content":16536,"nodeType":108},{},[16537],{"data":16538,"marks":16539,"value":187,"nodeType":84},{},[],{"metadata":16541,"sys":16544,"fields":16549},{"tags":16542,"concepts":16543},[],[],{"space":16545,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16547,"publishedVersion":63,"revision":45,"locale":29},{"sys":16546},{"type":12,"linkType":13,"id":14},{"sys":16548},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16550},{"url":508,"details":16551,"fileName":514,"contentType":515},{"size":510,"image":16552},{"width":512,"height":513},{"sys":16554,"fields":16557},{"id":16555,"createdAt":16556},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":16558,"slug":16559,"articleIntro":16558,"category":16560},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[16561],{"metadata":16562,"sys":16565,"fields":16572},{"tags":16563,"concepts":16564},[],[],{"space":16566,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16568,"publishedVersion":464,"revision":63,"contentType":16570,"locale":29},{"sys":16567},{"type":12,"linkType":13,"id":14},{"sys":16569},{"id":21,"type":12,"linkType":22},{"sys":16571},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16573,"metaTitle":474,"metaDescription":475,"mainTitle":16574,"subtitle":493,"heroImage":16589,"ctaButton":516,"ctaLink":517},[473],{"data":16575,"content":16576,"nodeType":448},{},[16577,16583],{"data":16578,"content":16579,"nodeType":486},{},[16580],{"data":16581,"marks":16582,"value":485,"nodeType":84},{},[],{"data":16584,"content":16585,"nodeType":108},{},[16586],{"data":16587,"marks":16588,"value":187,"nodeType":84},{},[],{"metadata":16590,"sys":16593,"fields":16598},{"tags":16591,"concepts":16592},[],[],{"space":16594,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16596,"publishedVersion":63,"revision":45,"locale":29},{"sys":16595},{"type":12,"linkType":13,"id":14},{"sys":16597},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16599},{"url":508,"details":16600,"fileName":514,"contentType":515},{"size":510,"image":16601},{"width":512,"height":513},{"sys":16603,"fields":16606},{"id":16604,"createdAt":16605},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":16607,"slug":16608,"articleIntro":16607,"category":16609},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[16610],{"metadata":16611,"sys":16614,"fields":16621},{"tags":16612,"concepts":16613},[],[],{"space":16615,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16617,"publishedVersion":464,"revision":63,"contentType":16619,"locale":29},{"sys":16616},{"type":12,"linkType":13,"id":14},{"sys":16618},{"id":21,"type":12,"linkType":22},{"sys":16620},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16622,"metaTitle":474,"metaDescription":475,"mainTitle":16623,"subtitle":493,"heroImage":16638,"ctaButton":516,"ctaLink":517},[473],{"data":16624,"content":16625,"nodeType":448},{},[16626,16632],{"data":16627,"content":16628,"nodeType":486},{},[16629],{"data":16630,"marks":16631,"value":485,"nodeType":84},{},[],{"data":16633,"content":16634,"nodeType":108},{},[16635],{"data":16636,"marks":16637,"value":187,"nodeType":84},{},[],{"metadata":16639,"sys":16642,"fields":16647},{"tags":16640,"concepts":16641},[],[],{"space":16643,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16645,"publishedVersion":63,"revision":45,"locale":29},{"sys":16644},{"type":12,"linkType":13,"id":14},{"sys":16646},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16648},{"url":508,"details":16649,"fileName":514,"contentType":515},{"size":510,"image":16650},{"width":512,"height":513},{"sys":16652,"fields":16655},{"id":16653,"createdAt":16654},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":16656,"slug":16657,"articleIntro":16656,"category":16658},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[16659],{"metadata":16660,"sys":16663,"fields":16670},{"tags":16661,"concepts":16662},[],[],{"space":16664,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16666,"publishedVersion":464,"revision":63,"contentType":16668,"locale":29},{"sys":16665},{"type":12,"linkType":13,"id":14},{"sys":16667},{"id":21,"type":12,"linkType":22},{"sys":16669},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16671,"metaTitle":474,"metaDescription":475,"mainTitle":16672,"subtitle":493,"heroImage":16687,"ctaButton":516,"ctaLink":517},[473],{"data":16673,"content":16674,"nodeType":448},{},[16675,16681],{"data":16676,"content":16677,"nodeType":486},{},[16678],{"data":16679,"marks":16680,"value":485,"nodeType":84},{},[],{"data":16682,"content":16683,"nodeType":108},{},[16684],{"data":16685,"marks":16686,"value":187,"nodeType":84},{},[],{"metadata":16688,"sys":16691,"fields":16696},{"tags":16689,"concepts":16690},[],[],{"space":16692,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16694,"publishedVersion":63,"revision":45,"locale":29},{"sys":16693},{"type":12,"linkType":13,"id":14},{"sys":16695},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16697},{"url":508,"details":16698,"fileName":514,"contentType":515},{"size":510,"image":16699},{"width":512,"height":513},{"sys":16701,"fields":16704},{"id":16702,"createdAt":16703},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":16705,"slug":16706,"articleIntro":16705,"category":16707},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[16708],{"metadata":16709,"sys":16712,"fields":16719},{"tags":16710,"concepts":16711},[],[],{"space":16713,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16715,"publishedVersion":464,"revision":63,"contentType":16717,"locale":29},{"sys":16714},{"type":12,"linkType":13,"id":14},{"sys":16716},{"id":21,"type":12,"linkType":22},{"sys":16718},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16720,"metaTitle":474,"metaDescription":475,"mainTitle":16721,"subtitle":493,"heroImage":16736,"ctaButton":516,"ctaLink":517},[473],{"data":16722,"content":16723,"nodeType":448},{},[16724,16730],{"data":16725,"content":16726,"nodeType":486},{},[16727],{"data":16728,"marks":16729,"value":485,"nodeType":84},{},[],{"data":16731,"content":16732,"nodeType":108},{},[16733],{"data":16734,"marks":16735,"value":187,"nodeType":84},{},[],{"metadata":16737,"sys":16740,"fields":16745},{"tags":16738,"concepts":16739},[],[],{"space":16741,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16743,"publishedVersion":63,"revision":45,"locale":29},{"sys":16742},{"type":12,"linkType":13,"id":14},{"sys":16744},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16746},{"url":508,"details":16747,"fileName":514,"contentType":515},{"size":510,"image":16748},{"width":512,"height":513},{"sys":16750,"fields":16753},{"id":16751,"createdAt":16752},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":16754,"slug":16755,"articleIntro":16754,"category":16756},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[16757],{"metadata":16758,"sys":16761,"fields":16768},{"tags":16759,"concepts":16760},[],[],{"space":16762,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16764,"publishedVersion":464,"revision":63,"contentType":16766,"locale":29},{"sys":16763},{"type":12,"linkType":13,"id":14},{"sys":16765},{"id":21,"type":12,"linkType":22},{"sys":16767},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16769,"metaTitle":474,"metaDescription":475,"mainTitle":16770,"subtitle":493,"heroImage":16785,"ctaButton":516,"ctaLink":517},[473],{"data":16771,"content":16772,"nodeType":448},{},[16773,16779],{"data":16774,"content":16775,"nodeType":486},{},[16776],{"data":16777,"marks":16778,"value":485,"nodeType":84},{},[],{"data":16780,"content":16781,"nodeType":108},{},[16782],{"data":16783,"marks":16784,"value":187,"nodeType":84},{},[],{"metadata":16786,"sys":16789,"fields":16794},{"tags":16787,"concepts":16788},[],[],{"space":16790,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16792,"publishedVersion":63,"revision":45,"locale":29},{"sys":16791},{"type":12,"linkType":13,"id":14},{"sys":16793},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16795},{"url":508,"details":16796,"fileName":514,"contentType":515},{"size":510,"image":16797},{"width":512,"height":513},{"sys":16799,"fields":16802},{"id":16800,"createdAt":16801},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":16803,"slug":16804,"articleIntro":-1,"category":16805},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[16806],{"metadata":16807,"sys":16810,"fields":16817},{"tags":16808,"concepts":16809},[],[],{"space":16811,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16813,"publishedVersion":464,"revision":63,"contentType":16815,"locale":29},{"sys":16812},{"type":12,"linkType":13,"id":14},{"sys":16814},{"id":21,"type":12,"linkType":22},{"sys":16816},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16818,"metaTitle":474,"metaDescription":475,"mainTitle":16819,"subtitle":493,"heroImage":16834,"ctaButton":516,"ctaLink":517},[473],{"data":16820,"content":16821,"nodeType":448},{},[16822,16828],{"data":16823,"content":16824,"nodeType":486},{},[16825],{"data":16826,"marks":16827,"value":485,"nodeType":84},{},[],{"data":16829,"content":16830,"nodeType":108},{},[16831],{"data":16832,"marks":16833,"value":187,"nodeType":84},{},[],{"metadata":16835,"sys":16838,"fields":16843},{"tags":16836,"concepts":16837},[],[],{"space":16839,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16841,"publishedVersion":63,"revision":45,"locale":29},{"sys":16840},{"type":12,"linkType":13,"id":14},{"sys":16842},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16844},{"url":508,"details":16845,"fileName":514,"contentType":515},{"size":510,"image":16846},{"width":512,"height":513},{"sys":16848,"fields":16851},{"id":16849,"createdAt":16850},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":16852,"slug":16853,"articleIntro":16852,"category":16854},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[16855],{"metadata":16856,"sys":16859,"fields":16866},{"tags":16857,"concepts":16858},[],[],{"space":16860,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16862,"publishedVersion":464,"revision":63,"contentType":16864,"locale":29},{"sys":16861},{"type":12,"linkType":13,"id":14},{"sys":16863},{"id":21,"type":12,"linkType":22},{"sys":16865},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16867,"metaTitle":474,"metaDescription":475,"mainTitle":16868,"subtitle":493,"heroImage":16883,"ctaButton":516,"ctaLink":517},[473],{"data":16869,"content":16870,"nodeType":448},{},[16871,16877],{"data":16872,"content":16873,"nodeType":486},{},[16874],{"data":16875,"marks":16876,"value":485,"nodeType":84},{},[],{"data":16878,"content":16879,"nodeType":108},{},[16880],{"data":16881,"marks":16882,"value":187,"nodeType":84},{},[],{"metadata":16884,"sys":16887,"fields":16892},{"tags":16885,"concepts":16886},[],[],{"space":16888,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16890,"publishedVersion":63,"revision":45,"locale":29},{"sys":16889},{"type":12,"linkType":13,"id":14},{"sys":16891},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16893},{"url":508,"details":16894,"fileName":514,"contentType":515},{"size":510,"image":16895},{"width":512,"height":513},{"sys":16897,"fields":16900},{"id":16898,"createdAt":16899},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":16901,"slug":16902,"articleIntro":16901,"category":16903},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[16904],{"metadata":16905,"sys":16908,"fields":16915},{"tags":16906,"concepts":16907},[],[],{"space":16909,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16911,"publishedVersion":464,"revision":63,"contentType":16913,"locale":29},{"sys":16910},{"type":12,"linkType":13,"id":14},{"sys":16912},{"id":21,"type":12,"linkType":22},{"sys":16914},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16916,"metaTitle":474,"metaDescription":475,"mainTitle":16917,"subtitle":493,"heroImage":16932,"ctaButton":516,"ctaLink":517},[473],{"data":16918,"content":16919,"nodeType":448},{},[16920,16926],{"data":16921,"content":16922,"nodeType":486},{},[16923],{"data":16924,"marks":16925,"value":485,"nodeType":84},{},[],{"data":16927,"content":16928,"nodeType":108},{},[16929],{"data":16930,"marks":16931,"value":187,"nodeType":84},{},[],{"metadata":16933,"sys":16936,"fields":16941},{"tags":16934,"concepts":16935},[],[],{"space":16937,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16939,"publishedVersion":63,"revision":45,"locale":29},{"sys":16938},{"type":12,"linkType":13,"id":14},{"sys":16940},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16942},{"url":508,"details":16943,"fileName":514,"contentType":515},{"size":510,"image":16944},{"width":512,"height":513},{"sys":16946,"fields":16949},{"id":16947,"createdAt":16948},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":16950,"slug":16951,"articleIntro":-1,"category":16952},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[16953],{"metadata":16954,"sys":16957,"fields":16964},{"tags":16955,"concepts":16956},[],[],{"space":16958,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":16960,"publishedVersion":464,"revision":63,"contentType":16962,"locale":29},{"sys":16959},{"type":12,"linkType":13,"id":14},{"sys":16961},{"id":21,"type":12,"linkType":22},{"sys":16963},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":16965,"metaTitle":474,"metaDescription":475,"mainTitle":16966,"subtitle":493,"heroImage":16981,"ctaButton":516,"ctaLink":517},[473],{"data":16967,"content":16968,"nodeType":448},{},[16969,16975],{"data":16970,"content":16971,"nodeType":486},{},[16972],{"data":16973,"marks":16974,"value":485,"nodeType":84},{},[],{"data":16976,"content":16977,"nodeType":108},{},[16978],{"data":16979,"marks":16980,"value":187,"nodeType":84},{},[],{"metadata":16982,"sys":16985,"fields":16990},{"tags":16983,"concepts":16984},[],[],{"space":16986,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":16988,"publishedVersion":63,"revision":45,"locale":29},{"sys":16987},{"type":12,"linkType":13,"id":14},{"sys":16989},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":16991},{"url":508,"details":16992,"fileName":514,"contentType":515},{"size":510,"image":16993},{"width":512,"height":513},{"sys":16995,"fields":16998},{"id":16996,"createdAt":16997},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":16999,"slug":17000,"articleIntro":-1,"category":17001},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[17002],{"metadata":17003,"sys":17006,"fields":17013},{"tags":17004,"concepts":17005},[],[],{"space":17007,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17009,"publishedVersion":464,"revision":63,"contentType":17011,"locale":29},{"sys":17008},{"type":12,"linkType":13,"id":14},{"sys":17010},{"id":21,"type":12,"linkType":22},{"sys":17012},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17014,"metaTitle":474,"metaDescription":475,"mainTitle":17015,"subtitle":493,"heroImage":17030,"ctaButton":516,"ctaLink":517},[473],{"data":17016,"content":17017,"nodeType":448},{},[17018,17024],{"data":17019,"content":17020,"nodeType":486},{},[17021],{"data":17022,"marks":17023,"value":485,"nodeType":84},{},[],{"data":17025,"content":17026,"nodeType":108},{},[17027],{"data":17028,"marks":17029,"value":187,"nodeType":84},{},[],{"metadata":17031,"sys":17034,"fields":17039},{"tags":17032,"concepts":17033},[],[],{"space":17035,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17037,"publishedVersion":63,"revision":45,"locale":29},{"sys":17036},{"type":12,"linkType":13,"id":14},{"sys":17038},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17040},{"url":508,"details":17041,"fileName":514,"contentType":515},{"size":510,"image":17042},{"width":512,"height":513},{"sys":17044,"fields":17047},{"id":17045,"createdAt":17046},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":17048,"slug":17049,"articleIntro":17048,"category":17050},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[17051],{"metadata":17052,"sys":17055,"fields":17062},{"tags":17053,"concepts":17054},[],[],{"space":17056,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17058,"publishedVersion":464,"revision":63,"contentType":17060,"locale":29},{"sys":17057},{"type":12,"linkType":13,"id":14},{"sys":17059},{"id":21,"type":12,"linkType":22},{"sys":17061},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17063,"metaTitle":474,"metaDescription":475,"mainTitle":17064,"subtitle":493,"heroImage":17079,"ctaButton":516,"ctaLink":517},[473],{"data":17065,"content":17066,"nodeType":448},{},[17067,17073],{"data":17068,"content":17069,"nodeType":486},{},[17070],{"data":17071,"marks":17072,"value":485,"nodeType":84},{},[],{"data":17074,"content":17075,"nodeType":108},{},[17076],{"data":17077,"marks":17078,"value":187,"nodeType":84},{},[],{"metadata":17080,"sys":17083,"fields":17088},{"tags":17081,"concepts":17082},[],[],{"space":17084,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17086,"publishedVersion":63,"revision":45,"locale":29},{"sys":17085},{"type":12,"linkType":13,"id":14},{"sys":17087},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17089},{"url":508,"details":17090,"fileName":514,"contentType":515},{"size":510,"image":17091},{"width":512,"height":513},{"sys":17093,"fields":17096},{"id":17094,"createdAt":17095},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":17097,"slug":17098,"articleIntro":17097,"category":17099},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[17100],{"metadata":17101,"sys":17104,"fields":17111},{"tags":17102,"concepts":17103},[],[],{"space":17105,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17107,"publishedVersion":464,"revision":63,"contentType":17109,"locale":29},{"sys":17106},{"type":12,"linkType":13,"id":14},{"sys":17108},{"id":21,"type":12,"linkType":22},{"sys":17110},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17112,"metaTitle":474,"metaDescription":475,"mainTitle":17113,"subtitle":493,"heroImage":17128,"ctaButton":516,"ctaLink":517},[473],{"data":17114,"content":17115,"nodeType":448},{},[17116,17122],{"data":17117,"content":17118,"nodeType":486},{},[17119],{"data":17120,"marks":17121,"value":485,"nodeType":84},{},[],{"data":17123,"content":17124,"nodeType":108},{},[17125],{"data":17126,"marks":17127,"value":187,"nodeType":84},{},[],{"metadata":17129,"sys":17132,"fields":17137},{"tags":17130,"concepts":17131},[],[],{"space":17133,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17135,"publishedVersion":63,"revision":45,"locale":29},{"sys":17134},{"type":12,"linkType":13,"id":14},{"sys":17136},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17138},{"url":508,"details":17139,"fileName":514,"contentType":515},{"size":510,"image":17140},{"width":512,"height":513},{"sys":17142,"fields":17145},{"id":17143,"createdAt":17144},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":17146,"slug":17147,"articleIntro":17146,"category":17148},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[17149],{"metadata":17150,"sys":17153,"fields":17160},{"tags":17151,"concepts":17152},[],[],{"space":17154,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17156,"publishedVersion":464,"revision":63,"contentType":17158,"locale":29},{"sys":17155},{"type":12,"linkType":13,"id":14},{"sys":17157},{"id":21,"type":12,"linkType":22},{"sys":17159},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17161,"metaTitle":474,"metaDescription":475,"mainTitle":17162,"subtitle":493,"heroImage":17177,"ctaButton":516,"ctaLink":517},[473],{"data":17163,"content":17164,"nodeType":448},{},[17165,17171],{"data":17166,"content":17167,"nodeType":486},{},[17168],{"data":17169,"marks":17170,"value":485,"nodeType":84},{},[],{"data":17172,"content":17173,"nodeType":108},{},[17174],{"data":17175,"marks":17176,"value":187,"nodeType":84},{},[],{"metadata":17178,"sys":17181,"fields":17186},{"tags":17179,"concepts":17180},[],[],{"space":17182,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17184,"publishedVersion":63,"revision":45,"locale":29},{"sys":17183},{"type":12,"linkType":13,"id":14},{"sys":17185},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17187},{"url":508,"details":17188,"fileName":514,"contentType":515},{"size":510,"image":17189},{"width":512,"height":513},{"sys":17191,"fields":17194},{"id":17192,"createdAt":17193},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":17195,"slug":17196,"articleIntro":-1,"category":17197},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[17198],{"metadata":17199,"sys":17202,"fields":17209},{"tags":17200,"concepts":17201},[],[],{"space":17203,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17205,"publishedVersion":464,"revision":63,"contentType":17207,"locale":29},{"sys":17204},{"type":12,"linkType":13,"id":14},{"sys":17206},{"id":21,"type":12,"linkType":22},{"sys":17208},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17210,"metaTitle":474,"metaDescription":475,"mainTitle":17211,"subtitle":493,"heroImage":17226,"ctaButton":516,"ctaLink":517},[473],{"data":17212,"content":17213,"nodeType":448},{},[17214,17220],{"data":17215,"content":17216,"nodeType":486},{},[17217],{"data":17218,"marks":17219,"value":485,"nodeType":84},{},[],{"data":17221,"content":17222,"nodeType":108},{},[17223],{"data":17224,"marks":17225,"value":187,"nodeType":84},{},[],{"metadata":17227,"sys":17230,"fields":17235},{"tags":17228,"concepts":17229},[],[],{"space":17231,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17233,"publishedVersion":63,"revision":45,"locale":29},{"sys":17232},{"type":12,"linkType":13,"id":14},{"sys":17234},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17236},{"url":508,"details":17237,"fileName":514,"contentType":515},{"size":510,"image":17238},{"width":512,"height":513},{"sys":17240,"fields":17242},{"id":17241,"createdAt":4350},"4kVdSdLvBSCpwNNFzLzom2",{"title":17243,"slug":17244,"articleIntro":17243,"category":17245},"335 - Travaux en cours","compte-335-travaux-en-cours",[17246],{"metadata":17247,"sys":17250,"fields":17257},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17253,"publishedVersion":464,"revision":63,"contentType":17255,"locale":29},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":21,"type":12,"linkType":22},{"sys":17256},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17258,"metaTitle":474,"metaDescription":475,"mainTitle":17259,"subtitle":493,"heroImage":17274,"ctaButton":516,"ctaLink":517},[473],{"data":17260,"content":17261,"nodeType":448},{},[17262,17268],{"data":17263,"content":17264,"nodeType":486},{},[17265],{"data":17266,"marks":17267,"value":485,"nodeType":84},{},[],{"data":17269,"content":17270,"nodeType":108},{},[17271],{"data":17272,"marks":17273,"value":187,"nodeType":84},{},[],{"metadata":17275,"sys":17278,"fields":17283},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17281,"publishedVersion":63,"revision":45,"locale":29},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17284},{"url":508,"details":17285,"fileName":514,"contentType":515},{"size":510,"image":17286},{"width":512,"height":513},{"sys":17288,"fields":17291},{"id":17289,"createdAt":17290},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":17292,"slug":17293,"articleIntro":17292,"category":17294},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[17295],{"metadata":17296,"sys":17299,"fields":17306},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17302,"publishedVersion":464,"revision":63,"contentType":17304,"locale":29},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":21,"type":12,"linkType":22},{"sys":17305},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17307,"metaTitle":474,"metaDescription":475,"mainTitle":17308,"subtitle":493,"heroImage":17323,"ctaButton":516,"ctaLink":517},[473],{"data":17309,"content":17310,"nodeType":448},{},[17311,17317],{"data":17312,"content":17313,"nodeType":486},{},[17314],{"data":17315,"marks":17316,"value":485,"nodeType":84},{},[],{"data":17318,"content":17319,"nodeType":108},{},[17320],{"data":17321,"marks":17322,"value":187,"nodeType":84},{},[],{"metadata":17324,"sys":17327,"fields":17332},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17330,"publishedVersion":63,"revision":45,"locale":29},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17333},{"url":508,"details":17334,"fileName":514,"contentType":515},{"size":510,"image":17335},{"width":512,"height":513},{"sys":17337,"fields":17340},{"id":17338,"createdAt":17339},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":17341,"slug":17342,"articleIntro":-1,"category":17343},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[17344],{"metadata":17345,"sys":17348,"fields":17355},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17351,"publishedVersion":464,"revision":63,"contentType":17353,"locale":29},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":21,"type":12,"linkType":22},{"sys":17354},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17356,"metaTitle":474,"metaDescription":475,"mainTitle":17357,"subtitle":493,"heroImage":17372,"ctaButton":516,"ctaLink":517},[473],{"data":17358,"content":17359,"nodeType":448},{},[17360,17366],{"data":17361,"content":17362,"nodeType":486},{},[17363],{"data":17364,"marks":17365,"value":485,"nodeType":84},{},[],{"data":17367,"content":17368,"nodeType":108},{},[17369],{"data":17370,"marks":17371,"value":187,"nodeType":84},{},[],{"metadata":17373,"sys":17376,"fields":17381},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17379,"publishedVersion":63,"revision":45,"locale":29},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17382},{"url":508,"details":17383,"fileName":514,"contentType":515},{"size":510,"image":17384},{"width":512,"height":513},{"sys":17386,"fields":17389},{"id":17387,"createdAt":17388},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":17390,"slug":17391,"articleIntro":17390,"category":17392},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[17393],{"metadata":17394,"sys":17397,"fields":17404},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17400,"publishedVersion":464,"revision":63,"contentType":17402,"locale":29},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":21,"type":12,"linkType":22},{"sys":17403},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17405,"metaTitle":474,"metaDescription":475,"mainTitle":17406,"subtitle":493,"heroImage":17421,"ctaButton":516,"ctaLink":517},[473],{"data":17407,"content":17408,"nodeType":448},{},[17409,17415],{"data":17410,"content":17411,"nodeType":486},{},[17412],{"data":17413,"marks":17414,"value":485,"nodeType":84},{},[],{"data":17416,"content":17417,"nodeType":108},{},[17418],{"data":17419,"marks":17420,"value":187,"nodeType":84},{},[],{"metadata":17422,"sys":17425,"fields":17430},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17428,"publishedVersion":63,"revision":45,"locale":29},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17431},{"url":508,"details":17432,"fileName":514,"contentType":515},{"size":510,"image":17433},{"width":512,"height":513},{"sys":17435,"fields":17438},{"id":17436,"createdAt":17437},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":17439,"slug":17440,"articleIntro":17439,"category":17441},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[17442],{"metadata":17443,"sys":17446,"fields":17453},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17449,"publishedVersion":464,"revision":63,"contentType":17451,"locale":29},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":21,"type":12,"linkType":22},{"sys":17452},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17454,"metaTitle":474,"metaDescription":475,"mainTitle":17455,"subtitle":493,"heroImage":17470,"ctaButton":516,"ctaLink":517},[473],{"data":17456,"content":17457,"nodeType":448},{},[17458,17464],{"data":17459,"content":17460,"nodeType":486},{},[17461],{"data":17462,"marks":17463,"value":485,"nodeType":84},{},[],{"data":17465,"content":17466,"nodeType":108},{},[17467],{"data":17468,"marks":17469,"value":187,"nodeType":84},{},[],{"metadata":17471,"sys":17474,"fields":17479},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17477,"publishedVersion":63,"revision":45,"locale":29},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17480},{"url":508,"details":17481,"fileName":514,"contentType":515},{"size":510,"image":17482},{"width":512,"height":513},{"sys":17484,"fields":17487},{"id":17485,"createdAt":17486},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":17488,"slug":17489,"articleIntro":-1,"category":17490},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[17491],{"metadata":17492,"sys":17495,"fields":17502},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17498,"publishedVersion":464,"revision":63,"contentType":17500,"locale":29},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":21,"type":12,"linkType":22},{"sys":17501},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17503,"metaTitle":474,"metaDescription":475,"mainTitle":17504,"subtitle":493,"heroImage":17519,"ctaButton":516,"ctaLink":517},[473],{"data":17505,"content":17506,"nodeType":448},{},[17507,17513],{"data":17508,"content":17509,"nodeType":486},{},[17510],{"data":17511,"marks":17512,"value":485,"nodeType":84},{},[],{"data":17514,"content":17515,"nodeType":108},{},[17516],{"data":17517,"marks":17518,"value":187,"nodeType":84},{},[],{"metadata":17520,"sys":17523,"fields":17528},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17526,"publishedVersion":63,"revision":45,"locale":29},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17529},{"url":508,"details":17530,"fileName":514,"contentType":515},{"size":510,"image":17531},{"width":512,"height":513},{"sys":17533,"fields":17536},{"id":17534,"createdAt":17535},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":17537,"slug":17538,"articleIntro":-1,"category":17539},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[17540],{"metadata":17541,"sys":17544,"fields":17551},{"tags":17542,"concepts":17543},[],[],{"space":17545,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17547,"publishedVersion":464,"revision":63,"contentType":17549,"locale":29},{"sys":17546},{"type":12,"linkType":13,"id":14},{"sys":17548},{"id":21,"type":12,"linkType":22},{"sys":17550},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17552,"metaTitle":474,"metaDescription":475,"mainTitle":17553,"subtitle":493,"heroImage":17568,"ctaButton":516,"ctaLink":517},[473],{"data":17554,"content":17555,"nodeType":448},{},[17556,17562],{"data":17557,"content":17558,"nodeType":486},{},[17559],{"data":17560,"marks":17561,"value":485,"nodeType":84},{},[],{"data":17563,"content":17564,"nodeType":108},{},[17565],{"data":17566,"marks":17567,"value":187,"nodeType":84},{},[],{"metadata":17569,"sys":17572,"fields":17577},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17575,"publishedVersion":63,"revision":45,"locale":29},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17578},{"url":508,"details":17579,"fileName":514,"contentType":515},{"size":510,"image":17580},{"width":512,"height":513},{"sys":17582,"fields":17585},{"id":17583,"createdAt":17584},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":17586,"slug":17587,"articleIntro":17586,"category":17588},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[17589],{"metadata":17590,"sys":17593,"fields":17600},{"tags":17591,"concepts":17592},[],[],{"space":17594,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17596,"publishedVersion":464,"revision":63,"contentType":17598,"locale":29},{"sys":17595},{"type":12,"linkType":13,"id":14},{"sys":17597},{"id":21,"type":12,"linkType":22},{"sys":17599},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17601,"metaTitle":474,"metaDescription":475,"mainTitle":17602,"subtitle":493,"heroImage":17617,"ctaButton":516,"ctaLink":517},[473],{"data":17603,"content":17604,"nodeType":448},{},[17605,17611],{"data":17606,"content":17607,"nodeType":486},{},[17608],{"data":17609,"marks":17610,"value":485,"nodeType":84},{},[],{"data":17612,"content":17613,"nodeType":108},{},[17614],{"data":17615,"marks":17616,"value":187,"nodeType":84},{},[],{"metadata":17618,"sys":17621,"fields":17626},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17624,"publishedVersion":63,"revision":45,"locale":29},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17627},{"url":508,"details":17628,"fileName":514,"contentType":515},{"size":510,"image":17629},{"width":512,"height":513},{"sys":17631,"fields":17634},{"id":17632,"createdAt":17633},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":17635,"slug":17636,"articleIntro":-1,"category":17637},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[17638],{"metadata":17639,"sys":17642,"fields":17649},{"tags":17640,"concepts":17641},[],[],{"space":17643,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17645,"publishedVersion":464,"revision":63,"contentType":17647,"locale":29},{"sys":17644},{"type":12,"linkType":13,"id":14},{"sys":17646},{"id":21,"type":12,"linkType":22},{"sys":17648},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17650,"metaTitle":474,"metaDescription":475,"mainTitle":17651,"subtitle":493,"heroImage":17666,"ctaButton":516,"ctaLink":517},[473],{"data":17652,"content":17653,"nodeType":448},{},[17654,17660],{"data":17655,"content":17656,"nodeType":486},{},[17657],{"data":17658,"marks":17659,"value":485,"nodeType":84},{},[],{"data":17661,"content":17662,"nodeType":108},{},[17663],{"data":17664,"marks":17665,"value":187,"nodeType":84},{},[],{"metadata":17667,"sys":17670,"fields":17675},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17673,"publishedVersion":63,"revision":45,"locale":29},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17676},{"url":508,"details":17677,"fileName":514,"contentType":515},{"size":510,"image":17678},{"width":512,"height":513},{"sys":17680,"fields":17683},{"id":17681,"createdAt":17682},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":17684,"slug":17685,"articleIntro":17684,"category":17686},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[17687],{"metadata":17688,"sys":17691,"fields":17698},{"tags":17689,"concepts":17690},[],[],{"space":17692,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17694,"publishedVersion":464,"revision":63,"contentType":17696,"locale":29},{"sys":17693},{"type":12,"linkType":13,"id":14},{"sys":17695},{"id":21,"type":12,"linkType":22},{"sys":17697},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17699,"metaTitle":474,"metaDescription":475,"mainTitle":17700,"subtitle":493,"heroImage":17715,"ctaButton":516,"ctaLink":517},[473],{"data":17701,"content":17702,"nodeType":448},{},[17703,17709],{"data":17704,"content":17705,"nodeType":486},{},[17706],{"data":17707,"marks":17708,"value":485,"nodeType":84},{},[],{"data":17710,"content":17711,"nodeType":108},{},[17712],{"data":17713,"marks":17714,"value":187,"nodeType":84},{},[],{"metadata":17716,"sys":17719,"fields":17724},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17722,"publishedVersion":63,"revision":45,"locale":29},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17725},{"url":508,"details":17726,"fileName":514,"contentType":515},{"size":510,"image":17727},{"width":512,"height":513},{"sys":17729,"fields":17732},{"id":17730,"createdAt":17731},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":17733,"slug":17734,"articleIntro":17733,"category":17735},"Compte 6026 - Emballages","compte-6026-emballages",[17736],{"metadata":17737,"sys":17740,"fields":17747},{"tags":17738,"concepts":17739},[],[],{"space":17741,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17743,"publishedVersion":464,"revision":63,"contentType":17745,"locale":29},{"sys":17742},{"type":12,"linkType":13,"id":14},{"sys":17744},{"id":21,"type":12,"linkType":22},{"sys":17746},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17748,"metaTitle":474,"metaDescription":475,"mainTitle":17749,"subtitle":493,"heroImage":17764,"ctaButton":516,"ctaLink":517},[473],{"data":17750,"content":17751,"nodeType":448},{},[17752,17758],{"data":17753,"content":17754,"nodeType":486},{},[17755],{"data":17756,"marks":17757,"value":485,"nodeType":84},{},[],{"data":17759,"content":17760,"nodeType":108},{},[17761],{"data":17762,"marks":17763,"value":187,"nodeType":84},{},[],{"metadata":17765,"sys":17768,"fields":17773},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17771,"publishedVersion":63,"revision":45,"locale":29},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17774},{"url":508,"details":17775,"fileName":514,"contentType":515},{"size":510,"image":17776},{"width":512,"height":513},{"sys":17778,"fields":17781},{"id":17779,"createdAt":17780},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":17782,"slug":17783,"articleIntro":-1,"category":17784},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[17785],{"metadata":17786,"sys":17789,"fields":17796},{"tags":17787,"concepts":17788},[],[],{"space":17790,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17792,"publishedVersion":464,"revision":63,"contentType":17794,"locale":29},{"sys":17791},{"type":12,"linkType":13,"id":14},{"sys":17793},{"id":21,"type":12,"linkType":22},{"sys":17795},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17797,"metaTitle":474,"metaDescription":475,"mainTitle":17798,"subtitle":493,"heroImage":17813,"ctaButton":516,"ctaLink":517},[473],{"data":17799,"content":17800,"nodeType":448},{},[17801,17807],{"data":17802,"content":17803,"nodeType":486},{},[17804],{"data":17805,"marks":17806,"value":485,"nodeType":84},{},[],{"data":17808,"content":17809,"nodeType":108},{},[17810],{"data":17811,"marks":17812,"value":187,"nodeType":84},{},[],{"metadata":17814,"sys":17817,"fields":17822},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17820,"publishedVersion":63,"revision":45,"locale":29},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17823},{"url":508,"details":17824,"fileName":514,"contentType":515},{"size":510,"image":17825},{"width":512,"height":513},{"sys":17827,"fields":17830},{"id":17828,"createdAt":17829},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":17831,"slug":17832,"articleIntro":-1,"category":17833},"Compte 628 - Divers","compte-628-divers",[17834],{"metadata":17835,"sys":17838,"fields":17845},{"tags":17836,"concepts":17837},[],[],{"space":17839,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17841,"publishedVersion":464,"revision":63,"contentType":17843,"locale":29},{"sys":17840},{"type":12,"linkType":13,"id":14},{"sys":17842},{"id":21,"type":12,"linkType":22},{"sys":17844},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17846,"metaTitle":474,"metaDescription":475,"mainTitle":17847,"subtitle":493,"heroImage":17862,"ctaButton":516,"ctaLink":517},[473],{"data":17848,"content":17849,"nodeType":448},{},[17850,17856],{"data":17851,"content":17852,"nodeType":486},{},[17853],{"data":17854,"marks":17855,"value":485,"nodeType":84},{},[],{"data":17857,"content":17858,"nodeType":108},{},[17859],{"data":17860,"marks":17861,"value":187,"nodeType":84},{},[],{"metadata":17863,"sys":17866,"fields":17871},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17869,"publishedVersion":63,"revision":45,"locale":29},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17872},{"url":508,"details":17873,"fileName":514,"contentType":515},{"size":510,"image":17874},{"width":512,"height":513},{"sys":17876,"fields":17879},{"id":17877,"createdAt":17878},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":17880,"slug":17881,"articleIntro":17880,"category":17882},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[17883],{"metadata":17884,"sys":17887,"fields":17894},{"tags":17885,"concepts":17886},[],[],{"space":17888,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17890,"publishedVersion":464,"revision":63,"contentType":17892,"locale":29},{"sys":17889},{"type":12,"linkType":13,"id":14},{"sys":17891},{"id":21,"type":12,"linkType":22},{"sys":17893},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17895,"metaTitle":474,"metaDescription":475,"mainTitle":17896,"subtitle":493,"heroImage":17911,"ctaButton":516,"ctaLink":517},[473],{"data":17897,"content":17898,"nodeType":448},{},[17899,17905],{"data":17900,"content":17901,"nodeType":486},{},[17902],{"data":17903,"marks":17904,"value":485,"nodeType":84},{},[],{"data":17906,"content":17907,"nodeType":108},{},[17908],{"data":17909,"marks":17910,"value":187,"nodeType":84},{},[],{"metadata":17912,"sys":17915,"fields":17920},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17918,"publishedVersion":63,"revision":45,"locale":29},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17921},{"url":508,"details":17922,"fileName":514,"contentType":515},{"size":510,"image":17923},{"width":512,"height":513},{"sys":17925,"fields":17928},{"id":17926,"createdAt":17927},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":17929,"slug":17930,"articleIntro":17929,"category":17931},"Compte 6256 - Missions","compte-6256-missions",[17932],{"metadata":17933,"sys":17936,"fields":17943},{"tags":17934,"concepts":17935},[],[],{"space":17937,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17939,"publishedVersion":464,"revision":63,"contentType":17941,"locale":29},{"sys":17938},{"type":12,"linkType":13,"id":14},{"sys":17940},{"id":21,"type":12,"linkType":22},{"sys":17942},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17944,"metaTitle":474,"metaDescription":475,"mainTitle":17945,"subtitle":493,"heroImage":17960,"ctaButton":516,"ctaLink":517},[473],{"data":17946,"content":17947,"nodeType":448},{},[17948,17954],{"data":17949,"content":17950,"nodeType":486},{},[17951],{"data":17952,"marks":17953,"value":485,"nodeType":84},{},[],{"data":17955,"content":17956,"nodeType":108},{},[17957],{"data":17958,"marks":17959,"value":187,"nodeType":84},{},[],{"metadata":17961,"sys":17964,"fields":17969},{"tags":17962,"concepts":17963},[],[],{"space":17965,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":17967,"publishedVersion":63,"revision":45,"locale":29},{"sys":17966},{"type":12,"linkType":13,"id":14},{"sys":17968},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":17970},{"url":508,"details":17971,"fileName":514,"contentType":515},{"size":510,"image":17972},{"width":512,"height":513},{"sys":17974,"fields":17977},{"id":17975,"createdAt":17976},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":17978,"slug":17979,"articleIntro":-1,"category":17980},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[17981],{"metadata":17982,"sys":17985,"fields":17992},{"tags":17983,"concepts":17984},[],[],{"space":17986,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":17988,"publishedVersion":464,"revision":63,"contentType":17990,"locale":29},{"sys":17987},{"type":12,"linkType":13,"id":14},{"sys":17989},{"id":21,"type":12,"linkType":22},{"sys":17991},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":17993,"metaTitle":474,"metaDescription":475,"mainTitle":17994,"subtitle":493,"heroImage":18009,"ctaButton":516,"ctaLink":517},[473],{"data":17995,"content":17996,"nodeType":448},{},[17997,18003],{"data":17998,"content":17999,"nodeType":486},{},[18000],{"data":18001,"marks":18002,"value":485,"nodeType":84},{},[],{"data":18004,"content":18005,"nodeType":108},{},[18006],{"data":18007,"marks":18008,"value":187,"nodeType":84},{},[],{"metadata":18010,"sys":18013,"fields":18018},{"tags":18011,"concepts":18012},[],[],{"space":18014,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18016,"publishedVersion":63,"revision":45,"locale":29},{"sys":18015},{"type":12,"linkType":13,"id":14},{"sys":18017},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18019},{"url":508,"details":18020,"fileName":514,"contentType":515},{"size":510,"image":18021},{"width":512,"height":513},{"sys":18023,"fields":18026},{"id":18024,"createdAt":18025},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":18027,"slug":18028,"articleIntro":18027,"category":18029},"668 - Autres charges financières","compte-668-autres-charges-financieres",[18030],{"metadata":18031,"sys":18034,"fields":18041},{"tags":18032,"concepts":18033},[],[],{"space":18035,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18037,"publishedVersion":464,"revision":63,"contentType":18039,"locale":29},{"sys":18036},{"type":12,"linkType":13,"id":14},{"sys":18038},{"id":21,"type":12,"linkType":22},{"sys":18040},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18042,"metaTitle":474,"metaDescription":475,"mainTitle":18043,"subtitle":493,"heroImage":18058,"ctaButton":516,"ctaLink":517},[473],{"data":18044,"content":18045,"nodeType":448},{},[18046,18052],{"data":18047,"content":18048,"nodeType":486},{},[18049],{"data":18050,"marks":18051,"value":485,"nodeType":84},{},[],{"data":18053,"content":18054,"nodeType":108},{},[18055],{"data":18056,"marks":18057,"value":187,"nodeType":84},{},[],{"metadata":18059,"sys":18062,"fields":18067},{"tags":18060,"concepts":18061},[],[],{"space":18063,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18065,"publishedVersion":63,"revision":45,"locale":29},{"sys":18064},{"type":12,"linkType":13,"id":14},{"sys":18066},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18068},{"url":508,"details":18069,"fileName":514,"contentType":515},{"size":510,"image":18070},{"width":512,"height":513},{"sys":18072,"fields":18075},{"id":18073,"createdAt":18074},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":18076,"slug":18077,"articleIntro":18076,"category":18078},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[18079],{"metadata":18080,"sys":18083,"fields":18090},{"tags":18081,"concepts":18082},[],[],{"space":18084,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18086,"publishedVersion":464,"revision":63,"contentType":18088,"locale":29},{"sys":18085},{"type":12,"linkType":13,"id":14},{"sys":18087},{"id":21,"type":12,"linkType":22},{"sys":18089},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18091,"metaTitle":474,"metaDescription":475,"mainTitle":18092,"subtitle":493,"heroImage":18107,"ctaButton":516,"ctaLink":517},[473],{"data":18093,"content":18094,"nodeType":448},{},[18095,18101],{"data":18096,"content":18097,"nodeType":486},{},[18098],{"data":18099,"marks":18100,"value":485,"nodeType":84},{},[],{"data":18102,"content":18103,"nodeType":108},{},[18104],{"data":18105,"marks":18106,"value":187,"nodeType":84},{},[],{"metadata":18108,"sys":18111,"fields":18116},{"tags":18109,"concepts":18110},[],[],{"space":18112,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18114,"publishedVersion":63,"revision":45,"locale":29},{"sys":18113},{"type":12,"linkType":13,"id":14},{"sys":18115},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18117},{"url":508,"details":18118,"fileName":514,"contentType":515},{"size":510,"image":18119},{"width":512,"height":513},{"sys":18121,"fields":18124},{"id":18122,"createdAt":18123},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":18125,"slug":18126,"articleIntro":18125,"category":18127},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[18128],{"metadata":18129,"sys":18132,"fields":18139},{"tags":18130,"concepts":18131},[],[],{"space":18133,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18135,"publishedVersion":464,"revision":63,"contentType":18137,"locale":29},{"sys":18134},{"type":12,"linkType":13,"id":14},{"sys":18136},{"id":21,"type":12,"linkType":22},{"sys":18138},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18140,"metaTitle":474,"metaDescription":475,"mainTitle":18141,"subtitle":493,"heroImage":18156,"ctaButton":516,"ctaLink":517},[473],{"data":18142,"content":18143,"nodeType":448},{},[18144,18150],{"data":18145,"content":18146,"nodeType":486},{},[18147],{"data":18148,"marks":18149,"value":485,"nodeType":84},{},[],{"data":18151,"content":18152,"nodeType":108},{},[18153],{"data":18154,"marks":18155,"value":187,"nodeType":84},{},[],{"metadata":18157,"sys":18160,"fields":18165},{"tags":18158,"concepts":18159},[],[],{"space":18161,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18163,"publishedVersion":63,"revision":45,"locale":29},{"sys":18162},{"type":12,"linkType":13,"id":14},{"sys":18164},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18166},{"url":508,"details":18167,"fileName":514,"contentType":515},{"size":510,"image":18168},{"width":512,"height":513},{"sys":18170,"fields":18173},{"id":18171,"createdAt":18172},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":18174,"slug":18175,"articleIntro":-1,"category":18176},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[18177],{"metadata":18178,"sys":18181,"fields":18188},{"tags":18179,"concepts":18180},[],[],{"space":18182,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18184,"publishedVersion":464,"revision":63,"contentType":18186,"locale":29},{"sys":18183},{"type":12,"linkType":13,"id":14},{"sys":18185},{"id":21,"type":12,"linkType":22},{"sys":18187},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18189,"metaTitle":474,"metaDescription":475,"mainTitle":18190,"subtitle":493,"heroImage":18205,"ctaButton":516,"ctaLink":517},[473],{"data":18191,"content":18192,"nodeType":448},{},[18193,18199],{"data":18194,"content":18195,"nodeType":486},{},[18196],{"data":18197,"marks":18198,"value":485,"nodeType":84},{},[],{"data":18200,"content":18201,"nodeType":108},{},[18202],{"data":18203,"marks":18204,"value":187,"nodeType":84},{},[],{"metadata":18206,"sys":18209,"fields":18214},{"tags":18207,"concepts":18208},[],[],{"space":18210,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18212,"publishedVersion":63,"revision":45,"locale":29},{"sys":18211},{"type":12,"linkType":13,"id":14},{"sys":18213},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18215},{"url":508,"details":18216,"fileName":514,"contentType":515},{"size":510,"image":18217},{"width":512,"height":513},{"sys":18219,"fields":18222},{"id":18220,"createdAt":18221},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":18223,"slug":18224,"articleIntro":-1,"category":18225},"Compte 6226 - Honoraires","compte-6226-honoraires",[18226],{"metadata":18227,"sys":18230,"fields":18237},{"tags":18228,"concepts":18229},[],[],{"space":18231,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18233,"publishedVersion":464,"revision":63,"contentType":18235,"locale":29},{"sys":18232},{"type":12,"linkType":13,"id":14},{"sys":18234},{"id":21,"type":12,"linkType":22},{"sys":18236},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18238,"metaTitle":474,"metaDescription":475,"mainTitle":18239,"subtitle":493,"heroImage":18254,"ctaButton":516,"ctaLink":517},[473],{"data":18240,"content":18241,"nodeType":448},{},[18242,18248],{"data":18243,"content":18244,"nodeType":486},{},[18245],{"data":18246,"marks":18247,"value":485,"nodeType":84},{},[],{"data":18249,"content":18250,"nodeType":108},{},[18251],{"data":18252,"marks":18253,"value":187,"nodeType":84},{},[],{"metadata":18255,"sys":18258,"fields":18263},{"tags":18256,"concepts":18257},[],[],{"space":18259,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18261,"publishedVersion":63,"revision":45,"locale":29},{"sys":18260},{"type":12,"linkType":13,"id":14},{"sys":18262},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18264},{"url":508,"details":18265,"fileName":514,"contentType":515},{"size":510,"image":18266},{"width":512,"height":513},{"sys":18268,"fields":18271},{"id":18269,"createdAt":18270},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":18272,"slug":18273,"articleIntro":18272,"category":18274},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[18275],{"metadata":18276,"sys":18279,"fields":18286},{"tags":18277,"concepts":18278},[],[],{"space":18280,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18282,"publishedVersion":464,"revision":63,"contentType":18284,"locale":29},{"sys":18281},{"type":12,"linkType":13,"id":14},{"sys":18283},{"id":21,"type":12,"linkType":22},{"sys":18285},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18287,"metaTitle":474,"metaDescription":475,"mainTitle":18288,"subtitle":493,"heroImage":18303,"ctaButton":516,"ctaLink":517},[473],{"data":18289,"content":18290,"nodeType":448},{},[18291,18297],{"data":18292,"content":18293,"nodeType":486},{},[18294],{"data":18295,"marks":18296,"value":485,"nodeType":84},{},[],{"data":18298,"content":18299,"nodeType":108},{},[18300],{"data":18301,"marks":18302,"value":187,"nodeType":84},{},[],{"metadata":18304,"sys":18307,"fields":18312},{"tags":18305,"concepts":18306},[],[],{"space":18308,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18310,"publishedVersion":63,"revision":45,"locale":29},{"sys":18309},{"type":12,"linkType":13,"id":14},{"sys":18311},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18313},{"url":508,"details":18314,"fileName":514,"contentType":515},{"size":510,"image":18315},{"width":512,"height":513},{"sys":18317,"fields":18320},{"id":18318,"createdAt":18319},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":18321,"slug":18322,"articleIntro":-1,"category":18323},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[18324],{"metadata":18325,"sys":18328,"fields":18335},{"tags":18326,"concepts":18327},[],[],{"space":18329,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18331,"publishedVersion":464,"revision":63,"contentType":18333,"locale":29},{"sys":18330},{"type":12,"linkType":13,"id":14},{"sys":18332},{"id":21,"type":12,"linkType":22},{"sys":18334},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18336,"metaTitle":474,"metaDescription":475,"mainTitle":18337,"subtitle":493,"heroImage":18352,"ctaButton":516,"ctaLink":517},[473],{"data":18338,"content":18339,"nodeType":448},{},[18340,18346],{"data":18341,"content":18342,"nodeType":486},{},[18343],{"data":18344,"marks":18345,"value":485,"nodeType":84},{},[],{"data":18347,"content":18348,"nodeType":108},{},[18349],{"data":18350,"marks":18351,"value":187,"nodeType":84},{},[],{"metadata":18353,"sys":18356,"fields":18361},{"tags":18354,"concepts":18355},[],[],{"space":18357,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18359,"publishedVersion":63,"revision":45,"locale":29},{"sys":18358},{"type":12,"linkType":13,"id":14},{"sys":18360},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18362},{"url":508,"details":18363,"fileName":514,"contentType":515},{"size":510,"image":18364},{"width":512,"height":513},{"sys":18366,"fields":18369},{"id":18367,"createdAt":18368},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":18370,"slug":18371,"articleIntro":18370,"category":18372},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[18373],{"metadata":18374,"sys":18377,"fields":18384},{"tags":18375,"concepts":18376},[],[],{"space":18378,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18380,"publishedVersion":464,"revision":63,"contentType":18382,"locale":29},{"sys":18379},{"type":12,"linkType":13,"id":14},{"sys":18381},{"id":21,"type":12,"linkType":22},{"sys":18383},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18385,"metaTitle":474,"metaDescription":475,"mainTitle":18386,"subtitle":493,"heroImage":18401,"ctaButton":516,"ctaLink":517},[473],{"data":18387,"content":18388,"nodeType":448},{},[18389,18395],{"data":18390,"content":18391,"nodeType":486},{},[18392],{"data":18393,"marks":18394,"value":485,"nodeType":84},{},[],{"data":18396,"content":18397,"nodeType":108},{},[18398],{"data":18399,"marks":18400,"value":187,"nodeType":84},{},[],{"metadata":18402,"sys":18405,"fields":18410},{"tags":18403,"concepts":18404},[],[],{"space":18406,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18408,"publishedVersion":63,"revision":45,"locale":29},{"sys":18407},{"type":12,"linkType":13,"id":14},{"sys":18409},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18411},{"url":508,"details":18412,"fileName":514,"contentType":515},{"size":510,"image":18413},{"width":512,"height":513},{"sys":18415,"fields":18418},{"id":18416,"createdAt":18417},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":18419,"slug":18420,"articleIntro":18419,"category":18421},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[18422],{"metadata":18423,"sys":18426,"fields":18433},{"tags":18424,"concepts":18425},[],[],{"space":18427,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18429,"publishedVersion":464,"revision":63,"contentType":18431,"locale":29},{"sys":18428},{"type":12,"linkType":13,"id":14},{"sys":18430},{"id":21,"type":12,"linkType":22},{"sys":18432},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18434,"metaTitle":474,"metaDescription":475,"mainTitle":18435,"subtitle":493,"heroImage":18450,"ctaButton":516,"ctaLink":517},[473],{"data":18436,"content":18437,"nodeType":448},{},[18438,18444],{"data":18439,"content":18440,"nodeType":486},{},[18441],{"data":18442,"marks":18443,"value":485,"nodeType":84},{},[],{"data":18445,"content":18446,"nodeType":108},{},[18447],{"data":18448,"marks":18449,"value":187,"nodeType":84},{},[],{"metadata":18451,"sys":18454,"fields":18459},{"tags":18452,"concepts":18453},[],[],{"space":18455,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18457,"publishedVersion":63,"revision":45,"locale":29},{"sys":18456},{"type":12,"linkType":13,"id":14},{"sys":18458},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18460},{"url":508,"details":18461,"fileName":514,"contentType":515},{"size":510,"image":18462},{"width":512,"height":513},{"sys":18464,"fields":18467},{"id":18465,"createdAt":18466},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":18468,"slug":18469,"articleIntro":18468,"category":18470},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[18471],{"metadata":18472,"sys":18475,"fields":18482},{"tags":18473,"concepts":18474},[],[],{"space":18476,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18478,"publishedVersion":464,"revision":63,"contentType":18480,"locale":29},{"sys":18477},{"type":12,"linkType":13,"id":14},{"sys":18479},{"id":21,"type":12,"linkType":22},{"sys":18481},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18483,"metaTitle":474,"metaDescription":475,"mainTitle":18484,"subtitle":493,"heroImage":18499,"ctaButton":516,"ctaLink":517},[473],{"data":18485,"content":18486,"nodeType":448},{},[18487,18493],{"data":18488,"content":18489,"nodeType":486},{},[18490],{"data":18491,"marks":18492,"value":485,"nodeType":84},{},[],{"data":18494,"content":18495,"nodeType":108},{},[18496],{"data":18497,"marks":18498,"value":187,"nodeType":84},{},[],{"metadata":18500,"sys":18503,"fields":18508},{"tags":18501,"concepts":18502},[],[],{"space":18504,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18506,"publishedVersion":63,"revision":45,"locale":29},{"sys":18505},{"type":12,"linkType":13,"id":14},{"sys":18507},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18509},{"url":508,"details":18510,"fileName":514,"contentType":515},{"size":510,"image":18511},{"width":512,"height":513},{"sys":18513,"fields":18516},{"id":18514,"createdAt":18515},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":18517,"slug":18518,"articleIntro":18517,"category":18519},"6358 - Autres droits","compte-6358-autres-droits",[18520],{"metadata":18521,"sys":18524,"fields":18531},{"tags":18522,"concepts":18523},[],[],{"space":18525,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18527,"publishedVersion":464,"revision":63,"contentType":18529,"locale":29},{"sys":18526},{"type":12,"linkType":13,"id":14},{"sys":18528},{"id":21,"type":12,"linkType":22},{"sys":18530},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18532,"metaTitle":474,"metaDescription":475,"mainTitle":18533,"subtitle":493,"heroImage":18548,"ctaButton":516,"ctaLink":517},[473],{"data":18534,"content":18535,"nodeType":448},{},[18536,18542],{"data":18537,"content":18538,"nodeType":486},{},[18539],{"data":18540,"marks":18541,"value":485,"nodeType":84},{},[],{"data":18543,"content":18544,"nodeType":108},{},[18545],{"data":18546,"marks":18547,"value":187,"nodeType":84},{},[],{"metadata":18549,"sys":18552,"fields":18557},{"tags":18550,"concepts":18551},[],[],{"space":18553,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18555,"publishedVersion":63,"revision":45,"locale":29},{"sys":18554},{"type":12,"linkType":13,"id":14},{"sys":18556},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18558},{"url":508,"details":18559,"fileName":514,"contentType":515},{"size":510,"image":18560},{"width":512,"height":513},{"sys":18562,"fields":18565},{"id":18563,"createdAt":18564},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":18566,"slug":18567,"articleIntro":18566,"category":18568},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[18569],{"metadata":18570,"sys":18573,"fields":18580},{"tags":18571,"concepts":18572},[],[],{"space":18574,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18576,"publishedVersion":464,"revision":63,"contentType":18578,"locale":29},{"sys":18575},{"type":12,"linkType":13,"id":14},{"sys":18577},{"id":21,"type":12,"linkType":22},{"sys":18579},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18581,"metaTitle":474,"metaDescription":475,"mainTitle":18582,"subtitle":493,"heroImage":18597,"ctaButton":516,"ctaLink":517},[473],{"data":18583,"content":18584,"nodeType":448},{},[18585,18591],{"data":18586,"content":18587,"nodeType":486},{},[18588],{"data":18589,"marks":18590,"value":485,"nodeType":84},{},[],{"data":18592,"content":18593,"nodeType":108},{},[18594],{"data":18595,"marks":18596,"value":187,"nodeType":84},{},[],{"metadata":18598,"sys":18601,"fields":18606},{"tags":18599,"concepts":18600},[],[],{"space":18602,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18604,"publishedVersion":63,"revision":45,"locale":29},{"sys":18603},{"type":12,"linkType":13,"id":14},{"sys":18605},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18607},{"url":508,"details":18608,"fileName":514,"contentType":515},{"size":510,"image":18609},{"width":512,"height":513},{"sys":18611,"fields":18614},{"id":18612,"createdAt":18613},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":18615,"slug":18616,"articleIntro":18615,"category":18617},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[18618],{"metadata":18619,"sys":18622,"fields":18629},{"tags":18620,"concepts":18621},[],[],{"space":18623,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18625,"publishedVersion":464,"revision":63,"contentType":18627,"locale":29},{"sys":18624},{"type":12,"linkType":13,"id":14},{"sys":18626},{"id":21,"type":12,"linkType":22},{"sys":18628},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18630,"metaTitle":474,"metaDescription":475,"mainTitle":18631,"subtitle":493,"heroImage":18646,"ctaButton":516,"ctaLink":517},[473],{"data":18632,"content":18633,"nodeType":448},{},[18634,18640],{"data":18635,"content":18636,"nodeType":486},{},[18637],{"data":18638,"marks":18639,"value":485,"nodeType":84},{},[],{"data":18641,"content":18642,"nodeType":108},{},[18643],{"data":18644,"marks":18645,"value":187,"nodeType":84},{},[],{"metadata":18647,"sys":18650,"fields":18655},{"tags":18648,"concepts":18649},[],[],{"space":18651,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18653,"publishedVersion":63,"revision":45,"locale":29},{"sys":18652},{"type":12,"linkType":13,"id":14},{"sys":18654},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18656},{"url":508,"details":18657,"fileName":514,"contentType":515},{"size":510,"image":18658},{"width":512,"height":513},{"sys":18660,"fields":18663},{"id":18661,"createdAt":18662},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18664,"slug":18665,"articleIntro":18664,"category":18666},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18667],{"metadata":18668,"sys":18671,"fields":18678},{"tags":18669,"concepts":18670},[],[],{"space":18672,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18674,"publishedVersion":464,"revision":63,"contentType":18676,"locale":29},{"sys":18673},{"type":12,"linkType":13,"id":14},{"sys":18675},{"id":21,"type":12,"linkType":22},{"sys":18677},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18679,"metaTitle":474,"metaDescription":475,"mainTitle":18680,"subtitle":493,"heroImage":18695,"ctaButton":516,"ctaLink":517},[473],{"data":18681,"content":18682,"nodeType":448},{},[18683,18689],{"data":18684,"content":18685,"nodeType":486},{},[18686],{"data":18687,"marks":18688,"value":485,"nodeType":84},{},[],{"data":18690,"content":18691,"nodeType":108},{},[18692],{"data":18693,"marks":18694,"value":187,"nodeType":84},{},[],{"metadata":18696,"sys":18699,"fields":18704},{"tags":18697,"concepts":18698},[],[],{"space":18700,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18702,"publishedVersion":63,"revision":45,"locale":29},{"sys":18701},{"type":12,"linkType":13,"id":14},{"sys":18703},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18705},{"url":508,"details":18706,"fileName":514,"contentType":515},{"size":510,"image":18707},{"width":512,"height":513},{"sys":18709,"fields":18712},{"id":18710,"createdAt":18711},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":18713,"slug":18714,"articleIntro":18713,"category":18715},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[18716],{"metadata":18717,"sys":18720,"fields":18727},{"tags":18718,"concepts":18719},[],[],{"space":18721,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18723,"publishedVersion":464,"revision":63,"contentType":18725,"locale":29},{"sys":18722},{"type":12,"linkType":13,"id":14},{"sys":18724},{"id":21,"type":12,"linkType":22},{"sys":18726},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18728,"metaTitle":474,"metaDescription":475,"mainTitle":18729,"subtitle":493,"heroImage":18744,"ctaButton":516,"ctaLink":517},[473],{"data":18730,"content":18731,"nodeType":448},{},[18732,18738],{"data":18733,"content":18734,"nodeType":486},{},[18735],{"data":18736,"marks":18737,"value":485,"nodeType":84},{},[],{"data":18739,"content":18740,"nodeType":108},{},[18741],{"data":18742,"marks":18743,"value":187,"nodeType":84},{},[],{"metadata":18745,"sys":18748,"fields":18753},{"tags":18746,"concepts":18747},[],[],{"space":18749,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18751,"publishedVersion":63,"revision":45,"locale":29},{"sys":18750},{"type":12,"linkType":13,"id":14},{"sys":18752},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18754},{"url":508,"details":18755,"fileName":514,"contentType":515},{"size":510,"image":18756},{"width":512,"height":513},{"sys":18758,"fields":18761},{"id":18759,"createdAt":18760},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":18762,"slug":18763,"articleIntro":18762,"category":18764},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[18765],{"metadata":18766,"sys":18769,"fields":18776},{"tags":18767,"concepts":18768},[],[],{"space":18770,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18772,"publishedVersion":464,"revision":63,"contentType":18774,"locale":29},{"sys":18771},{"type":12,"linkType":13,"id":14},{"sys":18773},{"id":21,"type":12,"linkType":22},{"sys":18775},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18777,"metaTitle":474,"metaDescription":475,"mainTitle":18778,"subtitle":493,"heroImage":18793,"ctaButton":516,"ctaLink":517},[473],{"data":18779,"content":18780,"nodeType":448},{},[18781,18787],{"data":18782,"content":18783,"nodeType":486},{},[18784],{"data":18785,"marks":18786,"value":485,"nodeType":84},{},[],{"data":18788,"content":18789,"nodeType":108},{},[18790],{"data":18791,"marks":18792,"value":187,"nodeType":84},{},[],{"metadata":18794,"sys":18797,"fields":18802},{"tags":18795,"concepts":18796},[],[],{"space":18798,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18800,"publishedVersion":63,"revision":45,"locale":29},{"sys":18799},{"type":12,"linkType":13,"id":14},{"sys":18801},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18803},{"url":508,"details":18804,"fileName":514,"contentType":515},{"size":510,"image":18805},{"width":512,"height":513},{"sys":18807,"fields":18810},{"id":18808,"createdAt":18809},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":18811,"slug":18812,"articleIntro":-1,"category":18813},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[18814],{"metadata":18815,"sys":18818,"fields":18825},{"tags":18816,"concepts":18817},[],[],{"space":18819,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18821,"publishedVersion":464,"revision":63,"contentType":18823,"locale":29},{"sys":18820},{"type":12,"linkType":13,"id":14},{"sys":18822},{"id":21,"type":12,"linkType":22},{"sys":18824},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18826,"metaTitle":474,"metaDescription":475,"mainTitle":18827,"subtitle":493,"heroImage":18842,"ctaButton":516,"ctaLink":517},[473],{"data":18828,"content":18829,"nodeType":448},{},[18830,18836],{"data":18831,"content":18832,"nodeType":486},{},[18833],{"data":18834,"marks":18835,"value":485,"nodeType":84},{},[],{"data":18837,"content":18838,"nodeType":108},{},[18839],{"data":18840,"marks":18841,"value":187,"nodeType":84},{},[],{"metadata":18843,"sys":18846,"fields":18851},{"tags":18844,"concepts":18845},[],[],{"space":18847,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18849,"publishedVersion":63,"revision":45,"locale":29},{"sys":18848},{"type":12,"linkType":13,"id":14},{"sys":18850},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18852},{"url":508,"details":18853,"fileName":514,"contentType":515},{"size":510,"image":18854},{"width":512,"height":513},{"sys":18856,"fields":18859},{"id":18857,"createdAt":18858},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":18860,"slug":18861,"articleIntro":18860,"category":18862},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[18863],{"metadata":18864,"sys":18867,"fields":18874},{"tags":18865,"concepts":18866},[],[],{"space":18868,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18870,"publishedVersion":464,"revision":63,"contentType":18872,"locale":29},{"sys":18869},{"type":12,"linkType":13,"id":14},{"sys":18871},{"id":21,"type":12,"linkType":22},{"sys":18873},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18875,"metaTitle":474,"metaDescription":475,"mainTitle":18876,"subtitle":493,"heroImage":18891,"ctaButton":516,"ctaLink":517},[473],{"data":18877,"content":18878,"nodeType":448},{},[18879,18885],{"data":18880,"content":18881,"nodeType":486},{},[18882],{"data":18883,"marks":18884,"value":485,"nodeType":84},{},[],{"data":18886,"content":18887,"nodeType":108},{},[18888],{"data":18889,"marks":18890,"value":187,"nodeType":84},{},[],{"metadata":18892,"sys":18895,"fields":18900},{"tags":18893,"concepts":18894},[],[],{"space":18896,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18898,"publishedVersion":63,"revision":45,"locale":29},{"sys":18897},{"type":12,"linkType":13,"id":14},{"sys":18899},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18901},{"url":508,"details":18902,"fileName":514,"contentType":515},{"size":510,"image":18903},{"width":512,"height":513},{"sys":18905,"fields":18908},{"id":18906,"createdAt":18907},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":18909,"slug":18910,"articleIntro":18909,"category":18911},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[18912],{"metadata":18913,"sys":18916,"fields":18923},{"tags":18914,"concepts":18915},[],[],{"space":18917,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18919,"publishedVersion":464,"revision":63,"contentType":18921,"locale":29},{"sys":18918},{"type":12,"linkType":13,"id":14},{"sys":18920},{"id":21,"type":12,"linkType":22},{"sys":18922},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18924,"metaTitle":474,"metaDescription":475,"mainTitle":18925,"subtitle":493,"heroImage":18940,"ctaButton":516,"ctaLink":517},[473],{"data":18926,"content":18927,"nodeType":448},{},[18928,18934],{"data":18929,"content":18930,"nodeType":486},{},[18931],{"data":18932,"marks":18933,"value":485,"nodeType":84},{},[],{"data":18935,"content":18936,"nodeType":108},{},[18937],{"data":18938,"marks":18939,"value":187,"nodeType":84},{},[],{"metadata":18941,"sys":18944,"fields":18949},{"tags":18942,"concepts":18943},[],[],{"space":18945,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18947,"publishedVersion":63,"revision":45,"locale":29},{"sys":18946},{"type":12,"linkType":13,"id":14},{"sys":18948},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18950},{"url":508,"details":18951,"fileName":514,"contentType":515},{"size":510,"image":18952},{"width":512,"height":513},{"sys":18954,"fields":18957},{"id":18955,"createdAt":18956},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":18958,"slug":18959,"articleIntro":18958,"category":18960},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[18961],{"metadata":18962,"sys":18965,"fields":18972},{"tags":18963,"concepts":18964},[],[],{"space":18966,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":18968,"publishedVersion":464,"revision":63,"contentType":18970,"locale":29},{"sys":18967},{"type":12,"linkType":13,"id":14},{"sys":18969},{"id":21,"type":12,"linkType":22},{"sys":18971},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":18973,"metaTitle":474,"metaDescription":475,"mainTitle":18974,"subtitle":493,"heroImage":18989,"ctaButton":516,"ctaLink":517},[473],{"data":18975,"content":18976,"nodeType":448},{},[18977,18983],{"data":18978,"content":18979,"nodeType":486},{},[18980],{"data":18981,"marks":18982,"value":485,"nodeType":84},{},[],{"data":18984,"content":18985,"nodeType":108},{},[18986],{"data":18987,"marks":18988,"value":187,"nodeType":84},{},[],{"metadata":18990,"sys":18993,"fields":18998},{"tags":18991,"concepts":18992},[],[],{"space":18994,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":18996,"publishedVersion":63,"revision":45,"locale":29},{"sys":18995},{"type":12,"linkType":13,"id":14},{"sys":18997},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":18999},{"url":508,"details":19000,"fileName":514,"contentType":515},{"size":510,"image":19001},{"width":512,"height":513},{"sys":19003,"fields":19006},{"id":19004,"createdAt":19005},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":19007,"slug":19008,"articleIntro":19007,"category":19009},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[19010],{"metadata":19011,"sys":19014,"fields":19021},{"tags":19012,"concepts":19013},[],[],{"space":19015,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19017,"publishedVersion":464,"revision":63,"contentType":19019,"locale":29},{"sys":19016},{"type":12,"linkType":13,"id":14},{"sys":19018},{"id":21,"type":12,"linkType":22},{"sys":19020},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19022,"metaTitle":474,"metaDescription":475,"mainTitle":19023,"subtitle":493,"heroImage":19038,"ctaButton":516,"ctaLink":517},[473],{"data":19024,"content":19025,"nodeType":448},{},[19026,19032],{"data":19027,"content":19028,"nodeType":486},{},[19029],{"data":19030,"marks":19031,"value":485,"nodeType":84},{},[],{"data":19033,"content":19034,"nodeType":108},{},[19035],{"data":19036,"marks":19037,"value":187,"nodeType":84},{},[],{"metadata":19039,"sys":19042,"fields":19047},{"tags":19040,"concepts":19041},[],[],{"space":19043,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19045,"publishedVersion":63,"revision":45,"locale":29},{"sys":19044},{"type":12,"linkType":13,"id":14},{"sys":19046},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19048},{"url":508,"details":19049,"fileName":514,"contentType":515},{"size":510,"image":19050},{"width":512,"height":513},{"sys":19052,"fields":19055},{"id":19053,"createdAt":19054},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":19056,"slug":19057,"articleIntro":19056,"category":19058},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[19059],{"metadata":19060,"sys":19063,"fields":19070},{"tags":19061,"concepts":19062},[],[],{"space":19064,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19066,"publishedVersion":464,"revision":63,"contentType":19068,"locale":29},{"sys":19065},{"type":12,"linkType":13,"id":14},{"sys":19067},{"id":21,"type":12,"linkType":22},{"sys":19069},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19071,"metaTitle":474,"metaDescription":475,"mainTitle":19072,"subtitle":493,"heroImage":19087,"ctaButton":516,"ctaLink":517},[473],{"data":19073,"content":19074,"nodeType":448},{},[19075,19081],{"data":19076,"content":19077,"nodeType":486},{},[19078],{"data":19079,"marks":19080,"value":485,"nodeType":84},{},[],{"data":19082,"content":19083,"nodeType":108},{},[19084],{"data":19085,"marks":19086,"value":187,"nodeType":84},{},[],{"metadata":19088,"sys":19091,"fields":19096},{"tags":19089,"concepts":19090},[],[],{"space":19092,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19094,"publishedVersion":63,"revision":45,"locale":29},{"sys":19093},{"type":12,"linkType":13,"id":14},{"sys":19095},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19097},{"url":508,"details":19098,"fileName":514,"contentType":515},{"size":510,"image":19099},{"width":512,"height":513},{"sys":19101,"fields":19104},{"id":19102,"createdAt":19103},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":19105,"slug":19106,"articleIntro":19105,"category":19107},"Compte 508 - Obligations","compte-508-obligations",[19108],{"metadata":19109,"sys":19112,"fields":19119},{"tags":19110,"concepts":19111},[],[],{"space":19113,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19115,"publishedVersion":464,"revision":63,"contentType":19117,"locale":29},{"sys":19114},{"type":12,"linkType":13,"id":14},{"sys":19116},{"id":21,"type":12,"linkType":22},{"sys":19118},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19120,"metaTitle":474,"metaDescription":475,"mainTitle":19121,"subtitle":493,"heroImage":19136,"ctaButton":516,"ctaLink":517},[473],{"data":19122,"content":19123,"nodeType":448},{},[19124,19130],{"data":19125,"content":19126,"nodeType":486},{},[19127],{"data":19128,"marks":19129,"value":485,"nodeType":84},{},[],{"data":19131,"content":19132,"nodeType":108},{},[19133],{"data":19134,"marks":19135,"value":187,"nodeType":84},{},[],{"metadata":19137,"sys":19140,"fields":19145},{"tags":19138,"concepts":19139},[],[],{"space":19141,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19143,"publishedVersion":63,"revision":45,"locale":29},{"sys":19142},{"type":12,"linkType":13,"id":14},{"sys":19144},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19146},{"url":508,"details":19147,"fileName":514,"contentType":515},{"size":510,"image":19148},{"width":512,"height":513},{"sys":19150,"fields":19153},{"id":19151,"createdAt":19152},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":19154,"slug":19155,"articleIntro":-1,"category":19156},"Compte 518 - Intérêts courus","compte-518-interets-courus",[19157],{"metadata":19158,"sys":19161,"fields":19168},{"tags":19159,"concepts":19160},[],[],{"space":19162,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19164,"publishedVersion":464,"revision":63,"contentType":19166,"locale":29},{"sys":19163},{"type":12,"linkType":13,"id":14},{"sys":19165},{"id":21,"type":12,"linkType":22},{"sys":19167},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19169,"metaTitle":474,"metaDescription":475,"mainTitle":19170,"subtitle":493,"heroImage":19185,"ctaButton":516,"ctaLink":517},[473],{"data":19171,"content":19172,"nodeType":448},{},[19173,19179],{"data":19174,"content":19175,"nodeType":486},{},[19176],{"data":19177,"marks":19178,"value":485,"nodeType":84},{},[],{"data":19180,"content":19181,"nodeType":108},{},[19182],{"data":19183,"marks":19184,"value":187,"nodeType":84},{},[],{"metadata":19186,"sys":19189,"fields":19194},{"tags":19187,"concepts":19188},[],[],{"space":19190,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19192,"publishedVersion":63,"revision":45,"locale":29},{"sys":19191},{"type":12,"linkType":13,"id":14},{"sys":19193},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19195},{"url":508,"details":19196,"fileName":514,"contentType":515},{"size":510,"image":19197},{"width":512,"height":513},{"sys":19199,"fields":19202},{"id":19200,"createdAt":19201},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":19203,"slug":19204,"articleIntro":19203,"category":19205},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[19206],{"metadata":19207,"sys":19210,"fields":19217},{"tags":19208,"concepts":19209},[],[],{"space":19211,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19213,"publishedVersion":464,"revision":63,"contentType":19215,"locale":29},{"sys":19212},{"type":12,"linkType":13,"id":14},{"sys":19214},{"id":21,"type":12,"linkType":22},{"sys":19216},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19218,"metaTitle":474,"metaDescription":475,"mainTitle":19219,"subtitle":493,"heroImage":19234,"ctaButton":516,"ctaLink":517},[473],{"data":19220,"content":19221,"nodeType":448},{},[19222,19228],{"data":19223,"content":19224,"nodeType":486},{},[19225],{"data":19226,"marks":19227,"value":485,"nodeType":84},{},[],{"data":19229,"content":19230,"nodeType":108},{},[19231],{"data":19232,"marks":19233,"value":187,"nodeType":84},{},[],{"metadata":19235,"sys":19238,"fields":19243},{"tags":19236,"concepts":19237},[],[],{"space":19239,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19241,"publishedVersion":63,"revision":45,"locale":29},{"sys":19240},{"type":12,"linkType":13,"id":14},{"sys":19242},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19244},{"url":508,"details":19245,"fileName":514,"contentType":515},{"size":510,"image":19246},{"width":512,"height":513},{"sys":19248,"fields":19249},{"id":15,"createdAt":17},{"title":31,"slug":449,"articleIntro":-1,"category":19250},[19251],{"metadata":19252,"sys":19255,"fields":19262},{"tags":19253,"concepts":19254},[],[],{"space":19256,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19258,"publishedVersion":464,"revision":63,"contentType":19260,"locale":29},{"sys":19257},{"type":12,"linkType":13,"id":14},{"sys":19259},{"id":21,"type":12,"linkType":22},{"sys":19261},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19263,"metaTitle":474,"metaDescription":475,"mainTitle":19264,"subtitle":493,"heroImage":19279,"ctaButton":516,"ctaLink":517},[473],{"data":19265,"content":19266,"nodeType":448},{},[19267,19273],{"data":19268,"content":19269,"nodeType":486},{},[19270],{"data":19271,"marks":19272,"value":485,"nodeType":84},{},[],{"data":19274,"content":19275,"nodeType":108},{},[19276],{"data":19277,"marks":19278,"value":187,"nodeType":84},{},[],{"metadata":19280,"sys":19283,"fields":19288},{"tags":19281,"concepts":19282},[],[],{"space":19284,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19286,"publishedVersion":63,"revision":45,"locale":29},{"sys":19285},{"type":12,"linkType":13,"id":14},{"sys":19287},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19289},{"url":508,"details":19290,"fileName":514,"contentType":515},{"size":510,"image":19291},{"width":512,"height":513},{"sys":19293,"fields":19296},{"id":19294,"createdAt":19295},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":19297,"slug":19298,"articleIntro":19297,"category":19299},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[19300],{"metadata":19301,"sys":19304,"fields":19311},{"tags":19302,"concepts":19303},[],[],{"space":19305,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19307,"publishedVersion":464,"revision":63,"contentType":19309,"locale":29},{"sys":19306},{"type":12,"linkType":13,"id":14},{"sys":19308},{"id":21,"type":12,"linkType":22},{"sys":19310},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19312,"metaTitle":474,"metaDescription":475,"mainTitle":19313,"subtitle":493,"heroImage":19328,"ctaButton":516,"ctaLink":517},[473],{"data":19314,"content":19315,"nodeType":448},{},[19316,19322],{"data":19317,"content":19318,"nodeType":486},{},[19319],{"data":19320,"marks":19321,"value":485,"nodeType":84},{},[],{"data":19323,"content":19324,"nodeType":108},{},[19325],{"data":19326,"marks":19327,"value":187,"nodeType":84},{},[],{"metadata":19329,"sys":19332,"fields":19337},{"tags":19330,"concepts":19331},[],[],{"space":19333,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19335,"publishedVersion":63,"revision":45,"locale":29},{"sys":19334},{"type":12,"linkType":13,"id":14},{"sys":19336},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19338},{"url":508,"details":19339,"fileName":514,"contentType":515},{"size":510,"image":19340},{"width":512,"height":513},{"sys":19342,"fields":19345},{"id":19343,"createdAt":19344},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":19346,"slug":19347,"articleIntro":19346,"category":19348},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[19349],{"metadata":19350,"sys":19353,"fields":19360},{"tags":19351,"concepts":19352},[],[],{"space":19354,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19356,"publishedVersion":464,"revision":63,"contentType":19358,"locale":29},{"sys":19355},{"type":12,"linkType":13,"id":14},{"sys":19357},{"id":21,"type":12,"linkType":22},{"sys":19359},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19361,"metaTitle":474,"metaDescription":475,"mainTitle":19362,"subtitle":493,"heroImage":19377,"ctaButton":516,"ctaLink":517},[473],{"data":19363,"content":19364,"nodeType":448},{},[19365,19371],{"data":19366,"content":19367,"nodeType":486},{},[19368],{"data":19369,"marks":19370,"value":485,"nodeType":84},{},[],{"data":19372,"content":19373,"nodeType":108},{},[19374],{"data":19375,"marks":19376,"value":187,"nodeType":84},{},[],{"metadata":19378,"sys":19381,"fields":19386},{"tags":19379,"concepts":19380},[],[],{"space":19382,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19384,"publishedVersion":63,"revision":45,"locale":29},{"sys":19383},{"type":12,"linkType":13,"id":14},{"sys":19385},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19387},{"url":508,"details":19388,"fileName":514,"contentType":515},{"size":510,"image":19389},{"width":512,"height":513},{"sys":19391,"fields":19394},{"id":19392,"createdAt":19393},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":19395,"slug":19396,"articleIntro":-1,"category":19397},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[19398],{"metadata":19399,"sys":19402,"fields":19409},{"tags":19400,"concepts":19401},[],[],{"space":19403,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19405,"publishedVersion":464,"revision":63,"contentType":19407,"locale":29},{"sys":19404},{"type":12,"linkType":13,"id":14},{"sys":19406},{"id":21,"type":12,"linkType":22},{"sys":19408},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19410,"metaTitle":474,"metaDescription":475,"mainTitle":19411,"subtitle":493,"heroImage":19426,"ctaButton":516,"ctaLink":517},[473],{"data":19412,"content":19413,"nodeType":448},{},[19414,19420],{"data":19415,"content":19416,"nodeType":486},{},[19417],{"data":19418,"marks":19419,"value":485,"nodeType":84},{},[],{"data":19421,"content":19422,"nodeType":108},{},[19423],{"data":19424,"marks":19425,"value":187,"nodeType":84},{},[],{"metadata":19427,"sys":19430,"fields":19435},{"tags":19428,"concepts":19429},[],[],{"space":19431,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19433,"publishedVersion":63,"revision":45,"locale":29},{"sys":19432},{"type":12,"linkType":13,"id":14},{"sys":19434},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19436},{"url":508,"details":19437,"fileName":514,"contentType":515},{"size":510,"image":19438},{"width":512,"height":513},{"sys":19440,"fields":19443},{"id":19441,"createdAt":19442},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":19444,"slug":19445,"articleIntro":19444,"category":19446},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[19447],{"metadata":19448,"sys":19451,"fields":19458},{"tags":19449,"concepts":19450},[],[],{"space":19452,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19454,"publishedVersion":464,"revision":63,"contentType":19456,"locale":29},{"sys":19453},{"type":12,"linkType":13,"id":14},{"sys":19455},{"id":21,"type":12,"linkType":22},{"sys":19457},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19459,"metaTitle":474,"metaDescription":475,"mainTitle":19460,"subtitle":493,"heroImage":19475,"ctaButton":516,"ctaLink":517},[473],{"data":19461,"content":19462,"nodeType":448},{},[19463,19469],{"data":19464,"content":19465,"nodeType":486},{},[19466],{"data":19467,"marks":19468,"value":485,"nodeType":84},{},[],{"data":19470,"content":19471,"nodeType":108},{},[19472],{"data":19473,"marks":19474,"value":187,"nodeType":84},{},[],{"metadata":19476,"sys":19479,"fields":19484},{"tags":19477,"concepts":19478},[],[],{"space":19480,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19482,"publishedVersion":63,"revision":45,"locale":29},{"sys":19481},{"type":12,"linkType":13,"id":14},{"sys":19483},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19485},{"url":508,"details":19486,"fileName":514,"contentType":515},{"size":510,"image":19487},{"width":512,"height":513},{"sys":19489,"fields":19492},{"id":19490,"createdAt":19491},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":19493,"slug":19494,"articleIntro":-1,"category":19495},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[19496],{"metadata":19497,"sys":19500,"fields":19507},{"tags":19498,"concepts":19499},[],[],{"space":19501,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19503,"publishedVersion":464,"revision":63,"contentType":19505,"locale":29},{"sys":19502},{"type":12,"linkType":13,"id":14},{"sys":19504},{"id":21,"type":12,"linkType":22},{"sys":19506},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19508,"metaTitle":474,"metaDescription":475,"mainTitle":19509,"subtitle":493,"heroImage":19524,"ctaButton":516,"ctaLink":517},[473],{"data":19510,"content":19511,"nodeType":448},{},[19512,19518],{"data":19513,"content":19514,"nodeType":486},{},[19515],{"data":19516,"marks":19517,"value":485,"nodeType":84},{},[],{"data":19519,"content":19520,"nodeType":108},{},[19521],{"data":19522,"marks":19523,"value":187,"nodeType":84},{},[],{"metadata":19525,"sys":19528,"fields":19533},{"tags":19526,"concepts":19527},[],[],{"space":19529,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19531,"publishedVersion":63,"revision":45,"locale":29},{"sys":19530},{"type":12,"linkType":13,"id":14},{"sys":19532},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19534},{"url":508,"details":19535,"fileName":514,"contentType":515},{"size":510,"image":19536},{"width":512,"height":513},{"sys":19538,"fields":19541},{"id":19539,"createdAt":19540},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":19542,"slug":19543,"articleIntro":-1,"category":19544},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[19545],{"metadata":19546,"sys":19549,"fields":19556},{"tags":19547,"concepts":19548},[],[],{"space":19550,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19552,"publishedVersion":464,"revision":63,"contentType":19554,"locale":29},{"sys":19551},{"type":12,"linkType":13,"id":14},{"sys":19553},{"id":21,"type":12,"linkType":22},{"sys":19555},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19557,"metaTitle":474,"metaDescription":475,"mainTitle":19558,"subtitle":493,"heroImage":19573,"ctaButton":516,"ctaLink":517},[473],{"data":19559,"content":19560,"nodeType":448},{},[19561,19567],{"data":19562,"content":19563,"nodeType":486},{},[19564],{"data":19565,"marks":19566,"value":485,"nodeType":84},{},[],{"data":19568,"content":19569,"nodeType":108},{},[19570],{"data":19571,"marks":19572,"value":187,"nodeType":84},{},[],{"metadata":19574,"sys":19577,"fields":19582},{"tags":19575,"concepts":19576},[],[],{"space":19578,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19580,"publishedVersion":63,"revision":45,"locale":29},{"sys":19579},{"type":12,"linkType":13,"id":14},{"sys":19581},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19583},{"url":508,"details":19584,"fileName":514,"contentType":515},{"size":510,"image":19585},{"width":512,"height":513},{"sys":19587,"fields":19590},{"id":19588,"createdAt":19589},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":19591,"slug":19592,"articleIntro":19591,"category":19593},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[19594],{"metadata":19595,"sys":19598,"fields":19605},{"tags":19596,"concepts":19597},[],[],{"space":19599,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19601,"publishedVersion":464,"revision":63,"contentType":19603,"locale":29},{"sys":19600},{"type":12,"linkType":13,"id":14},{"sys":19602},{"id":21,"type":12,"linkType":22},{"sys":19604},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19606,"metaTitle":474,"metaDescription":475,"mainTitle":19607,"subtitle":493,"heroImage":19622,"ctaButton":516,"ctaLink":517},[473],{"data":19608,"content":19609,"nodeType":448},{},[19610,19616],{"data":19611,"content":19612,"nodeType":486},{},[19613],{"data":19614,"marks":19615,"value":485,"nodeType":84},{},[],{"data":19617,"content":19618,"nodeType":108},{},[19619],{"data":19620,"marks":19621,"value":187,"nodeType":84},{},[],{"metadata":19623,"sys":19626,"fields":19631},{"tags":19624,"concepts":19625},[],[],{"space":19627,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19629,"publishedVersion":63,"revision":45,"locale":29},{"sys":19628},{"type":12,"linkType":13,"id":14},{"sys":19630},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19632},{"url":508,"details":19633,"fileName":514,"contentType":515},{"size":510,"image":19634},{"width":512,"height":513},{"sys":19636,"fields":19639},{"id":19637,"createdAt":19638},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":19640,"slug":19641,"articleIntro":-1,"category":19642},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[19643],{"metadata":19644,"sys":19647,"fields":19654},{"tags":19645,"concepts":19646},[],[],{"space":19648,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19650,"publishedVersion":464,"revision":63,"contentType":19652,"locale":29},{"sys":19649},{"type":12,"linkType":13,"id":14},{"sys":19651},{"id":21,"type":12,"linkType":22},{"sys":19653},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19655,"metaTitle":474,"metaDescription":475,"mainTitle":19656,"subtitle":493,"heroImage":19671,"ctaButton":516,"ctaLink":517},[473],{"data":19657,"content":19658,"nodeType":448},{},[19659,19665],{"data":19660,"content":19661,"nodeType":486},{},[19662],{"data":19663,"marks":19664,"value":485,"nodeType":84},{},[],{"data":19666,"content":19667,"nodeType":108},{},[19668],{"data":19669,"marks":19670,"value":187,"nodeType":84},{},[],{"metadata":19672,"sys":19675,"fields":19680},{"tags":19673,"concepts":19674},[],[],{"space":19676,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19678,"publishedVersion":63,"revision":45,"locale":29},{"sys":19677},{"type":12,"linkType":13,"id":14},{"sys":19679},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19681},{"url":508,"details":19682,"fileName":514,"contentType":515},{"size":510,"image":19683},{"width":512,"height":513},{"sys":19685,"fields":19688},{"id":19686,"createdAt":19687},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19689,"slug":19690,"articleIntro":19689,"category":19691},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19692],{"metadata":19693,"sys":19696,"fields":19703},{"tags":19694,"concepts":19695},[],[],{"space":19697,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19699,"publishedVersion":464,"revision":63,"contentType":19701,"locale":29},{"sys":19698},{"type":12,"linkType":13,"id":14},{"sys":19700},{"id":21,"type":12,"linkType":22},{"sys":19702},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19704,"metaTitle":474,"metaDescription":475,"mainTitle":19705,"subtitle":493,"heroImage":19720,"ctaButton":516,"ctaLink":517},[473],{"data":19706,"content":19707,"nodeType":448},{},[19708,19714],{"data":19709,"content":19710,"nodeType":486},{},[19711],{"data":19712,"marks":19713,"value":485,"nodeType":84},{},[],{"data":19715,"content":19716,"nodeType":108},{},[19717],{"data":19718,"marks":19719,"value":187,"nodeType":84},{},[],{"metadata":19721,"sys":19724,"fields":19729},{"tags":19722,"concepts":19723},[],[],{"space":19725,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19727,"publishedVersion":63,"revision":45,"locale":29},{"sys":19726},{"type":12,"linkType":13,"id":14},{"sys":19728},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19730},{"url":508,"details":19731,"fileName":514,"contentType":515},{"size":510,"image":19732},{"width":512,"height":513},{"sys":19734,"fields":19737},{"id":19735,"createdAt":19736},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":19738,"slug":19739,"articleIntro":19738,"category":19740},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[19741],{"metadata":19742,"sys":19745,"fields":19752},{"tags":19743,"concepts":19744},[],[],{"space":19746,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19748,"publishedVersion":464,"revision":63,"contentType":19750,"locale":29},{"sys":19747},{"type":12,"linkType":13,"id":14},{"sys":19749},{"id":21,"type":12,"linkType":22},{"sys":19751},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19753,"metaTitle":474,"metaDescription":475,"mainTitle":19754,"subtitle":493,"heroImage":19769,"ctaButton":516,"ctaLink":517},[473],{"data":19755,"content":19756,"nodeType":448},{},[19757,19763],{"data":19758,"content":19759,"nodeType":486},{},[19760],{"data":19761,"marks":19762,"value":485,"nodeType":84},{},[],{"data":19764,"content":19765,"nodeType":108},{},[19766],{"data":19767,"marks":19768,"value":187,"nodeType":84},{},[],{"metadata":19770,"sys":19773,"fields":19778},{"tags":19771,"concepts":19772},[],[],{"space":19774,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19776,"publishedVersion":63,"revision":45,"locale":29},{"sys":19775},{"type":12,"linkType":13,"id":14},{"sys":19777},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19779},{"url":508,"details":19780,"fileName":514,"contentType":515},{"size":510,"image":19781},{"width":512,"height":513},{"sys":19783,"fields":19786},{"id":19784,"createdAt":19785},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":19787,"slug":19788,"articleIntro":19787,"category":19789},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[19790],{"metadata":19791,"sys":19794,"fields":19801},{"tags":19792,"concepts":19793},[],[],{"space":19795,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19797,"publishedVersion":464,"revision":63,"contentType":19799,"locale":29},{"sys":19796},{"type":12,"linkType":13,"id":14},{"sys":19798},{"id":21,"type":12,"linkType":22},{"sys":19800},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19802,"metaTitle":474,"metaDescription":475,"mainTitle":19803,"subtitle":493,"heroImage":19818,"ctaButton":516,"ctaLink":517},[473],{"data":19804,"content":19805,"nodeType":448},{},[19806,19812],{"data":19807,"content":19808,"nodeType":486},{},[19809],{"data":19810,"marks":19811,"value":485,"nodeType":84},{},[],{"data":19813,"content":19814,"nodeType":108},{},[19815],{"data":19816,"marks":19817,"value":187,"nodeType":84},{},[],{"metadata":19819,"sys":19822,"fields":19827},{"tags":19820,"concepts":19821},[],[],{"space":19823,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19825,"publishedVersion":63,"revision":45,"locale":29},{"sys":19824},{"type":12,"linkType":13,"id":14},{"sys":19826},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19828},{"url":508,"details":19829,"fileName":514,"contentType":515},{"size":510,"image":19830},{"width":512,"height":513},{"sys":19832,"fields":19835},{"id":19833,"createdAt":19834},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":19836,"slug":19837,"articleIntro":-1,"category":19838},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[19839],{"metadata":19840,"sys":19843,"fields":19850},{"tags":19841,"concepts":19842},[],[],{"space":19844,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19846,"publishedVersion":464,"revision":63,"contentType":19848,"locale":29},{"sys":19845},{"type":12,"linkType":13,"id":14},{"sys":19847},{"id":21,"type":12,"linkType":22},{"sys":19849},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19851,"metaTitle":474,"metaDescription":475,"mainTitle":19852,"subtitle":493,"heroImage":19867,"ctaButton":516,"ctaLink":517},[473],{"data":19853,"content":19854,"nodeType":448},{},[19855,19861],{"data":19856,"content":19857,"nodeType":486},{},[19858],{"data":19859,"marks":19860,"value":485,"nodeType":84},{},[],{"data":19862,"content":19863,"nodeType":108},{},[19864],{"data":19865,"marks":19866,"value":187,"nodeType":84},{},[],{"metadata":19868,"sys":19871,"fields":19876},{"tags":19869,"concepts":19870},[],[],{"space":19872,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19874,"publishedVersion":63,"revision":45,"locale":29},{"sys":19873},{"type":12,"linkType":13,"id":14},{"sys":19875},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19877},{"url":508,"details":19878,"fileName":514,"contentType":515},{"size":510,"image":19879},{"width":512,"height":513},{"sys":19881,"fields":19884},{"id":19882,"createdAt":19883},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":19885,"slug":19886,"articleIntro":-1,"category":19887},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[19888],{"metadata":19889,"sys":19892,"fields":19899},{"tags":19890,"concepts":19891},[],[],{"space":19893,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19895,"publishedVersion":464,"revision":63,"contentType":19897,"locale":29},{"sys":19894},{"type":12,"linkType":13,"id":14},{"sys":19896},{"id":21,"type":12,"linkType":22},{"sys":19898},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19900,"metaTitle":474,"metaDescription":475,"mainTitle":19901,"subtitle":493,"heroImage":19916,"ctaButton":516,"ctaLink":517},[473],{"data":19902,"content":19903,"nodeType":448},{},[19904,19910],{"data":19905,"content":19906,"nodeType":486},{},[19907],{"data":19908,"marks":19909,"value":485,"nodeType":84},{},[],{"data":19911,"content":19912,"nodeType":108},{},[19913],{"data":19914,"marks":19915,"value":187,"nodeType":84},{},[],{"metadata":19917,"sys":19920,"fields":19925},{"tags":19918,"concepts":19919},[],[],{"space":19921,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19923,"publishedVersion":63,"revision":45,"locale":29},{"sys":19922},{"type":12,"linkType":13,"id":14},{"sys":19924},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19926},{"url":508,"details":19927,"fileName":514,"contentType":515},{"size":510,"image":19928},{"width":512,"height":513},{"sys":19930,"fields":19933},{"id":19931,"createdAt":19932},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":19934,"slug":19935,"articleIntro":19934,"category":19936},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[19937],{"metadata":19938,"sys":19941,"fields":19948},{"tags":19939,"concepts":19940},[],[],{"space":19942,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19944,"publishedVersion":464,"revision":63,"contentType":19946,"locale":29},{"sys":19943},{"type":12,"linkType":13,"id":14},{"sys":19945},{"id":21,"type":12,"linkType":22},{"sys":19947},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19949,"metaTitle":474,"metaDescription":475,"mainTitle":19950,"subtitle":493,"heroImage":19965,"ctaButton":516,"ctaLink":517},[473],{"data":19951,"content":19952,"nodeType":448},{},[19953,19959],{"data":19954,"content":19955,"nodeType":486},{},[19956],{"data":19957,"marks":19958,"value":485,"nodeType":84},{},[],{"data":19960,"content":19961,"nodeType":108},{},[19962],{"data":19963,"marks":19964,"value":187,"nodeType":84},{},[],{"metadata":19966,"sys":19969,"fields":19974},{"tags":19967,"concepts":19968},[],[],{"space":19970,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":19972,"publishedVersion":63,"revision":45,"locale":29},{"sys":19971},{"type":12,"linkType":13,"id":14},{"sys":19973},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":19975},{"url":508,"details":19976,"fileName":514,"contentType":515},{"size":510,"image":19977},{"width":512,"height":513},{"sys":19979,"fields":19982},{"id":19980,"createdAt":19981},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":19983,"slug":19984,"articleIntro":19983,"category":19985},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[19986],{"metadata":19987,"sys":19990,"fields":19997},{"tags":19988,"concepts":19989},[],[],{"space":19991,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":19993,"publishedVersion":464,"revision":63,"contentType":19995,"locale":29},{"sys":19992},{"type":12,"linkType":13,"id":14},{"sys":19994},{"id":21,"type":12,"linkType":22},{"sys":19996},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":19998,"metaTitle":474,"metaDescription":475,"mainTitle":19999,"subtitle":493,"heroImage":20014,"ctaButton":516,"ctaLink":517},[473],{"data":20000,"content":20001,"nodeType":448},{},[20002,20008],{"data":20003,"content":20004,"nodeType":486},{},[20005],{"data":20006,"marks":20007,"value":485,"nodeType":84},{},[],{"data":20009,"content":20010,"nodeType":108},{},[20011],{"data":20012,"marks":20013,"value":187,"nodeType":84},{},[],{"metadata":20015,"sys":20018,"fields":20023},{"tags":20016,"concepts":20017},[],[],{"space":20019,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20021,"publishedVersion":63,"revision":45,"locale":29},{"sys":20020},{"type":12,"linkType":13,"id":14},{"sys":20022},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20024},{"url":508,"details":20025,"fileName":514,"contentType":515},{"size":510,"image":20026},{"width":512,"height":513},{"sys":20028,"fields":20031},{"id":20029,"createdAt":20030},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":20032,"slug":20033,"articleIntro":20032,"category":20034},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[20035],{"metadata":20036,"sys":20039,"fields":20046},{"tags":20037,"concepts":20038},[],[],{"space":20040,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20042,"publishedVersion":464,"revision":63,"contentType":20044,"locale":29},{"sys":20041},{"type":12,"linkType":13,"id":14},{"sys":20043},{"id":21,"type":12,"linkType":22},{"sys":20045},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20047,"metaTitle":474,"metaDescription":475,"mainTitle":20048,"subtitle":493,"heroImage":20063,"ctaButton":516,"ctaLink":517},[473],{"data":20049,"content":20050,"nodeType":448},{},[20051,20057],{"data":20052,"content":20053,"nodeType":486},{},[20054],{"data":20055,"marks":20056,"value":485,"nodeType":84},{},[],{"data":20058,"content":20059,"nodeType":108},{},[20060],{"data":20061,"marks":20062,"value":187,"nodeType":84},{},[],{"metadata":20064,"sys":20067,"fields":20072},{"tags":20065,"concepts":20066},[],[],{"space":20068,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20070,"publishedVersion":63,"revision":45,"locale":29},{"sys":20069},{"type":12,"linkType":13,"id":14},{"sys":20071},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20073},{"url":508,"details":20074,"fileName":514,"contentType":515},{"size":510,"image":20075},{"width":512,"height":513},{"sys":20077,"fields":20080},{"id":20078,"createdAt":20079},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":20081,"slug":20082,"articleIntro":20081,"category":20083},"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",[20084],{"metadata":20085,"sys":20088,"fields":20095},{"tags":20086,"concepts":20087},[],[],{"space":20089,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20091,"publishedVersion":464,"revision":63,"contentType":20093,"locale":29},{"sys":20090},{"type":12,"linkType":13,"id":14},{"sys":20092},{"id":21,"type":12,"linkType":22},{"sys":20094},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20096,"metaTitle":474,"metaDescription":475,"mainTitle":20097,"subtitle":493,"heroImage":20112,"ctaButton":516,"ctaLink":517},[473],{"data":20098,"content":20099,"nodeType":448},{},[20100,20106],{"data":20101,"content":20102,"nodeType":486},{},[20103],{"data":20104,"marks":20105,"value":485,"nodeType":84},{},[],{"data":20107,"content":20108,"nodeType":108},{},[20109],{"data":20110,"marks":20111,"value":187,"nodeType":84},{},[],{"metadata":20113,"sys":20116,"fields":20121},{"tags":20114,"concepts":20115},[],[],{"space":20117,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20119,"publishedVersion":63,"revision":45,"locale":29},{"sys":20118},{"type":12,"linkType":13,"id":14},{"sys":20120},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20122},{"url":508,"details":20123,"fileName":514,"contentType":515},{"size":510,"image":20124},{"width":512,"height":513},{"sys":20126,"fields":20129},{"id":20127,"createdAt":20128},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":20130,"slug":20131,"articleIntro":20130,"category":20132},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[20133],{"metadata":20134,"sys":20137,"fields":20144},{"tags":20135,"concepts":20136},[],[],{"space":20138,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20140,"publishedVersion":464,"revision":63,"contentType":20142,"locale":29},{"sys":20139},{"type":12,"linkType":13,"id":14},{"sys":20141},{"id":21,"type":12,"linkType":22},{"sys":20143},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20145,"metaTitle":474,"metaDescription":475,"mainTitle":20146,"subtitle":493,"heroImage":20161,"ctaButton":516,"ctaLink":517},[473],{"data":20147,"content":20148,"nodeType":448},{},[20149,20155],{"data":20150,"content":20151,"nodeType":486},{},[20152],{"data":20153,"marks":20154,"value":485,"nodeType":84},{},[],{"data":20156,"content":20157,"nodeType":108},{},[20158],{"data":20159,"marks":20160,"value":187,"nodeType":84},{},[],{"metadata":20162,"sys":20165,"fields":20170},{"tags":20163,"concepts":20164},[],[],{"space":20166,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20168,"publishedVersion":63,"revision":45,"locale":29},{"sys":20167},{"type":12,"linkType":13,"id":14},{"sys":20169},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20171},{"url":508,"details":20172,"fileName":514,"contentType":515},{"size":510,"image":20173},{"width":512,"height":513},{"sys":20175,"fields":20178},{"id":20176,"createdAt":20177},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":20179,"slug":20180,"articleIntro":20179,"category":20181},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[20182],{"metadata":20183,"sys":20186,"fields":20193},{"tags":20184,"concepts":20185},[],[],{"space":20187,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20189,"publishedVersion":464,"revision":63,"contentType":20191,"locale":29},{"sys":20188},{"type":12,"linkType":13,"id":14},{"sys":20190},{"id":21,"type":12,"linkType":22},{"sys":20192},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20194,"metaTitle":474,"metaDescription":475,"mainTitle":20195,"subtitle":493,"heroImage":20210,"ctaButton":516,"ctaLink":517},[473],{"data":20196,"content":20197,"nodeType":448},{},[20198,20204],{"data":20199,"content":20200,"nodeType":486},{},[20201],{"data":20202,"marks":20203,"value":485,"nodeType":84},{},[],{"data":20205,"content":20206,"nodeType":108},{},[20207],{"data":20208,"marks":20209,"value":187,"nodeType":84},{},[],{"metadata":20211,"sys":20214,"fields":20219},{"tags":20212,"concepts":20213},[],[],{"space":20215,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20217,"publishedVersion":63,"revision":45,"locale":29},{"sys":20216},{"type":12,"linkType":13,"id":14},{"sys":20218},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20220},{"url":508,"details":20221,"fileName":514,"contentType":515},{"size":510,"image":20222},{"width":512,"height":513},{"sys":20224,"fields":20227},{"id":20225,"createdAt":20226},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":20228,"slug":20229,"articleIntro":-1,"category":20230},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[20231],{"metadata":20232,"sys":20235,"fields":20242},{"tags":20233,"concepts":20234},[],[],{"space":20236,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20238,"publishedVersion":464,"revision":63,"contentType":20240,"locale":29},{"sys":20237},{"type":12,"linkType":13,"id":14},{"sys":20239},{"id":21,"type":12,"linkType":22},{"sys":20241},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20243,"metaTitle":474,"metaDescription":475,"mainTitle":20244,"subtitle":493,"heroImage":20259,"ctaButton":516,"ctaLink":517},[473],{"data":20245,"content":20246,"nodeType":448},{},[20247,20253],{"data":20248,"content":20249,"nodeType":486},{},[20250],{"data":20251,"marks":20252,"value":485,"nodeType":84},{},[],{"data":20254,"content":20255,"nodeType":108},{},[20256],{"data":20257,"marks":20258,"value":187,"nodeType":84},{},[],{"metadata":20260,"sys":20263,"fields":20268},{"tags":20261,"concepts":20262},[],[],{"space":20264,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20266,"publishedVersion":63,"revision":45,"locale":29},{"sys":20265},{"type":12,"linkType":13,"id":14},{"sys":20267},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20269},{"url":508,"details":20270,"fileName":514,"contentType":515},{"size":510,"image":20271},{"width":512,"height":513},{"sys":20273,"fields":20276},{"id":20274,"createdAt":20275},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":20277,"slug":20278,"articleIntro":20277,"category":20279},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[20280],{"metadata":20281,"sys":20284,"fields":20291},{"tags":20282,"concepts":20283},[],[],{"space":20285,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20287,"publishedVersion":464,"revision":63,"contentType":20289,"locale":29},{"sys":20286},{"type":12,"linkType":13,"id":14},{"sys":20288},{"id":21,"type":12,"linkType":22},{"sys":20290},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20292,"metaTitle":474,"metaDescription":475,"mainTitle":20293,"subtitle":493,"heroImage":20308,"ctaButton":516,"ctaLink":517},[473],{"data":20294,"content":20295,"nodeType":448},{},[20296,20302],{"data":20297,"content":20298,"nodeType":486},{},[20299],{"data":20300,"marks":20301,"value":485,"nodeType":84},{},[],{"data":20303,"content":20304,"nodeType":108},{},[20305],{"data":20306,"marks":20307,"value":187,"nodeType":84},{},[],{"metadata":20309,"sys":20312,"fields":20317},{"tags":20310,"concepts":20311},[],[],{"space":20313,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20315,"publishedVersion":63,"revision":45,"locale":29},{"sys":20314},{"type":12,"linkType":13,"id":14},{"sys":20316},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20318},{"url":508,"details":20319,"fileName":514,"contentType":515},{"size":510,"image":20320},{"width":512,"height":513},{"sys":20322,"fields":20325},{"id":20323,"createdAt":20324},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":20326,"slug":20327,"articleIntro":20326,"category":20328},"2961 - Titres de participation","compte-2961-titres-de-participation",[20329],{"metadata":20330,"sys":20333,"fields":20340},{"tags":20331,"concepts":20332},[],[],{"space":20334,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20336,"publishedVersion":464,"revision":63,"contentType":20338,"locale":29},{"sys":20335},{"type":12,"linkType":13,"id":14},{"sys":20337},{"id":21,"type":12,"linkType":22},{"sys":20339},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20341,"metaTitle":474,"metaDescription":475,"mainTitle":20342,"subtitle":493,"heroImage":20357,"ctaButton":516,"ctaLink":517},[473],{"data":20343,"content":20344,"nodeType":448},{},[20345,20351],{"data":20346,"content":20347,"nodeType":486},{},[20348],{"data":20349,"marks":20350,"value":485,"nodeType":84},{},[],{"data":20352,"content":20353,"nodeType":108},{},[20354],{"data":20355,"marks":20356,"value":187,"nodeType":84},{},[],{"metadata":20358,"sys":20361,"fields":20366},{"tags":20359,"concepts":20360},[],[],{"space":20362,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20364,"publishedVersion":63,"revision":45,"locale":29},{"sys":20363},{"type":12,"linkType":13,"id":14},{"sys":20365},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20367},{"url":508,"details":20368,"fileName":514,"contentType":515},{"size":510,"image":20369},{"width":512,"height":513},{"sys":20371,"fields":20374},{"id":20372,"createdAt":20373},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":20375,"slug":20376,"articleIntro":20375,"category":20377},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[20378],{"metadata":20379,"sys":20382,"fields":20389},{"tags":20380,"concepts":20381},[],[],{"space":20383,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20385,"publishedVersion":464,"revision":63,"contentType":20387,"locale":29},{"sys":20384},{"type":12,"linkType":13,"id":14},{"sys":20386},{"id":21,"type":12,"linkType":22},{"sys":20388},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20390,"metaTitle":474,"metaDescription":475,"mainTitle":20391,"subtitle":493,"heroImage":20406,"ctaButton":516,"ctaLink":517},[473],{"data":20392,"content":20393,"nodeType":448},{},[20394,20400],{"data":20395,"content":20396,"nodeType":486},{},[20397],{"data":20398,"marks":20399,"value":485,"nodeType":84},{},[],{"data":20401,"content":20402,"nodeType":108},{},[20403],{"data":20404,"marks":20405,"value":187,"nodeType":84},{},[],{"metadata":20407,"sys":20410,"fields":20415},{"tags":20408,"concepts":20409},[],[],{"space":20411,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20413,"publishedVersion":63,"revision":45,"locale":29},{"sys":20412},{"type":12,"linkType":13,"id":14},{"sys":20414},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20416},{"url":508,"details":20417,"fileName":514,"contentType":515},{"size":510,"image":20418},{"width":512,"height":513},{"sys":20420,"fields":20423},{"id":20421,"createdAt":20422},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":20424,"slug":20425,"articleIntro":20424,"category":20426},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[20427],{"metadata":20428,"sys":20431,"fields":20438},{"tags":20429,"concepts":20430},[],[],{"space":20432,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20434,"publishedVersion":464,"revision":63,"contentType":20436,"locale":29},{"sys":20433},{"type":12,"linkType":13,"id":14},{"sys":20435},{"id":21,"type":12,"linkType":22},{"sys":20437},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20439,"metaTitle":474,"metaDescription":475,"mainTitle":20440,"subtitle":493,"heroImage":20455,"ctaButton":516,"ctaLink":517},[473],{"data":20441,"content":20442,"nodeType":448},{},[20443,20449],{"data":20444,"content":20445,"nodeType":486},{},[20446],{"data":20447,"marks":20448,"value":485,"nodeType":84},{},[],{"data":20450,"content":20451,"nodeType":108},{},[20452],{"data":20453,"marks":20454,"value":187,"nodeType":84},{},[],{"metadata":20456,"sys":20459,"fields":20464},{"tags":20457,"concepts":20458},[],[],{"space":20460,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20462,"publishedVersion":63,"revision":45,"locale":29},{"sys":20461},{"type":12,"linkType":13,"id":14},{"sys":20463},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20465},{"url":508,"details":20466,"fileName":514,"contentType":515},{"size":510,"image":20467},{"width":512,"height":513},{"sys":20469,"fields":20472},{"id":20470,"createdAt":20471},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":20473,"slug":20474,"articleIntro":20473,"category":20475},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[20476],{"metadata":20477,"sys":20480,"fields":20487},{"tags":20478,"concepts":20479},[],[],{"space":20481,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20483,"publishedVersion":464,"revision":63,"contentType":20485,"locale":29},{"sys":20482},{"type":12,"linkType":13,"id":14},{"sys":20484},{"id":21,"type":12,"linkType":22},{"sys":20486},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20488,"metaTitle":474,"metaDescription":475,"mainTitle":20489,"subtitle":493,"heroImage":20504,"ctaButton":516,"ctaLink":517},[473],{"data":20490,"content":20491,"nodeType":448},{},[20492,20498],{"data":20493,"content":20494,"nodeType":486},{},[20495],{"data":20496,"marks":20497,"value":485,"nodeType":84},{},[],{"data":20499,"content":20500,"nodeType":108},{},[20501],{"data":20502,"marks":20503,"value":187,"nodeType":84},{},[],{"metadata":20505,"sys":20508,"fields":20513},{"tags":20506,"concepts":20507},[],[],{"space":20509,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20511,"publishedVersion":63,"revision":45,"locale":29},{"sys":20510},{"type":12,"linkType":13,"id":14},{"sys":20512},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20514},{"url":508,"details":20515,"fileName":514,"contentType":515},{"size":510,"image":20516},{"width":512,"height":513},{"sys":20518,"fields":20521},{"id":20519,"createdAt":20520},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":20522,"slug":20523,"articleIntro":-1,"category":20524},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[20525],{"metadata":20526,"sys":20529,"fields":20536},{"tags":20527,"concepts":20528},[],[],{"space":20530,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20532,"publishedVersion":464,"revision":63,"contentType":20534,"locale":29},{"sys":20531},{"type":12,"linkType":13,"id":14},{"sys":20533},{"id":21,"type":12,"linkType":22},{"sys":20535},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20537,"metaTitle":474,"metaDescription":475,"mainTitle":20538,"subtitle":493,"heroImage":20553,"ctaButton":516,"ctaLink":517},[473],{"data":20539,"content":20540,"nodeType":448},{},[20541,20547],{"data":20542,"content":20543,"nodeType":486},{},[20544],{"data":20545,"marks":20546,"value":485,"nodeType":84},{},[],{"data":20548,"content":20549,"nodeType":108},{},[20550],{"data":20551,"marks":20552,"value":187,"nodeType":84},{},[],{"metadata":20554,"sys":20557,"fields":20562},{"tags":20555,"concepts":20556},[],[],{"space":20558,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20560,"publishedVersion":63,"revision":45,"locale":29},{"sys":20559},{"type":12,"linkType":13,"id":14},{"sys":20561},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20563},{"url":508,"details":20564,"fileName":514,"contentType":515},{"size":510,"image":20565},{"width":512,"height":513},{"sys":20567,"fields":20570},{"id":20568,"createdAt":20569},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":20571,"slug":20572,"articleIntro":20571,"category":20573},"506 - Obligations","compte-506-obligations",[20574],{"metadata":20575,"sys":20578,"fields":20585},{"tags":20576,"concepts":20577},[],[],{"space":20579,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20581,"publishedVersion":464,"revision":63,"contentType":20583,"locale":29},{"sys":20580},{"type":12,"linkType":13,"id":14},{"sys":20582},{"id":21,"type":12,"linkType":22},{"sys":20584},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20586,"metaTitle":474,"metaDescription":475,"mainTitle":20587,"subtitle":493,"heroImage":20602,"ctaButton":516,"ctaLink":517},[473],{"data":20588,"content":20589,"nodeType":448},{},[20590,20596],{"data":20591,"content":20592,"nodeType":486},{},[20593],{"data":20594,"marks":20595,"value":485,"nodeType":84},{},[],{"data":20597,"content":20598,"nodeType":108},{},[20599],{"data":20600,"marks":20601,"value":187,"nodeType":84},{},[],{"metadata":20603,"sys":20606,"fields":20611},{"tags":20604,"concepts":20605},[],[],{"space":20607,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20609,"publishedVersion":63,"revision":45,"locale":29},{"sys":20608},{"type":12,"linkType":13,"id":14},{"sys":20610},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20612},{"url":508,"details":20613,"fileName":514,"contentType":515},{"size":510,"image":20614},{"width":512,"height":513},{"sys":20616,"fields":20619},{"id":20617,"createdAt":20618},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":20620,"slug":20621,"articleIntro":20620,"category":20622},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[20623],{"metadata":20624,"sys":20627,"fields":20634},{"tags":20625,"concepts":20626},[],[],{"space":20628,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20630,"publishedVersion":464,"revision":63,"contentType":20632,"locale":29},{"sys":20629},{"type":12,"linkType":13,"id":14},{"sys":20631},{"id":21,"type":12,"linkType":22},{"sys":20633},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20635,"metaTitle":474,"metaDescription":475,"mainTitle":20636,"subtitle":493,"heroImage":20651,"ctaButton":516,"ctaLink":517},[473],{"data":20637,"content":20638,"nodeType":448},{},[20639,20645],{"data":20640,"content":20641,"nodeType":486},{},[20642],{"data":20643,"marks":20644,"value":485,"nodeType":84},{},[],{"data":20646,"content":20647,"nodeType":108},{},[20648],{"data":20649,"marks":20650,"value":187,"nodeType":84},{},[],{"metadata":20652,"sys":20655,"fields":20660},{"tags":20653,"concepts":20654},[],[],{"space":20656,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20658,"publishedVersion":63,"revision":45,"locale":29},{"sys":20657},{"type":12,"linkType":13,"id":14},{"sys":20659},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20661},{"url":508,"details":20662,"fileName":514,"contentType":515},{"size":510,"image":20663},{"width":512,"height":513},{"sys":20665,"fields":20668},{"id":20666,"createdAt":20667},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":20669,"slug":20670,"articleIntro":-1,"category":20671},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[20672],{"metadata":20673,"sys":20676,"fields":20683},{"tags":20674,"concepts":20675},[],[],{"space":20677,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20679,"publishedVersion":464,"revision":63,"contentType":20681,"locale":29},{"sys":20678},{"type":12,"linkType":13,"id":14},{"sys":20680},{"id":21,"type":12,"linkType":22},{"sys":20682},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20684,"metaTitle":474,"metaDescription":475,"mainTitle":20685,"subtitle":493,"heroImage":20700,"ctaButton":516,"ctaLink":517},[473],{"data":20686,"content":20687,"nodeType":448},{},[20688,20694],{"data":20689,"content":20690,"nodeType":486},{},[20691],{"data":20692,"marks":20693,"value":485,"nodeType":84},{},[],{"data":20695,"content":20696,"nodeType":108},{},[20697],{"data":20698,"marks":20699,"value":187,"nodeType":84},{},[],{"metadata":20701,"sys":20704,"fields":20709},{"tags":20702,"concepts":20703},[],[],{"space":20705,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20707,"publishedVersion":63,"revision":45,"locale":29},{"sys":20706},{"type":12,"linkType":13,"id":14},{"sys":20708},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20710},{"url":508,"details":20711,"fileName":514,"contentType":515},{"size":510,"image":20712},{"width":512,"height":513},{"sys":20714,"fields":20717},{"id":20715,"createdAt":20716},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":20718,"slug":20719,"articleIntro":20718,"category":20720},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[20721],{"metadata":20722,"sys":20725,"fields":20732},{"tags":20723,"concepts":20724},[],[],{"space":20726,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20728,"publishedVersion":464,"revision":63,"contentType":20730,"locale":29},{"sys":20727},{"type":12,"linkType":13,"id":14},{"sys":20729},{"id":21,"type":12,"linkType":22},{"sys":20731},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20733,"metaTitle":474,"metaDescription":475,"mainTitle":20734,"subtitle":493,"heroImage":20749,"ctaButton":516,"ctaLink":517},[473],{"data":20735,"content":20736,"nodeType":448},{},[20737,20743],{"data":20738,"content":20739,"nodeType":486},{},[20740],{"data":20741,"marks":20742,"value":485,"nodeType":84},{},[],{"data":20744,"content":20745,"nodeType":108},{},[20746],{"data":20747,"marks":20748,"value":187,"nodeType":84},{},[],{"metadata":20750,"sys":20753,"fields":20758},{"tags":20751,"concepts":20752},[],[],{"space":20754,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20756,"publishedVersion":63,"revision":45,"locale":29},{"sys":20755},{"type":12,"linkType":13,"id":14},{"sys":20757},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20759},{"url":508,"details":20760,"fileName":514,"contentType":515},{"size":510,"image":20761},{"width":512,"height":513},{"sys":20763,"fields":20766},{"id":20764,"createdAt":20765},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":20767,"slug":20768,"articleIntro":-1,"category":20769},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[20770],{"metadata":20771,"sys":20774,"fields":20781},{"tags":20772,"concepts":20773},[],[],{"space":20775,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20777,"publishedVersion":464,"revision":63,"contentType":20779,"locale":29},{"sys":20776},{"type":12,"linkType":13,"id":14},{"sys":20778},{"id":21,"type":12,"linkType":22},{"sys":20780},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20782,"metaTitle":474,"metaDescription":475,"mainTitle":20783,"subtitle":493,"heroImage":20798,"ctaButton":516,"ctaLink":517},[473],{"data":20784,"content":20785,"nodeType":448},{},[20786,20792],{"data":20787,"content":20788,"nodeType":486},{},[20789],{"data":20790,"marks":20791,"value":485,"nodeType":84},{},[],{"data":20793,"content":20794,"nodeType":108},{},[20795],{"data":20796,"marks":20797,"value":187,"nodeType":84},{},[],{"metadata":20799,"sys":20802,"fields":20807},{"tags":20800,"concepts":20801},[],[],{"space":20803,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20805,"publishedVersion":63,"revision":45,"locale":29},{"sys":20804},{"type":12,"linkType":13,"id":14},{"sys":20806},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20808},{"url":508,"details":20809,"fileName":514,"contentType":515},{"size":510,"image":20810},{"width":512,"height":513},{"sys":20812,"fields":20815},{"id":20813,"createdAt":20814},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":20816,"slug":20817,"articleIntro":20816,"category":20818},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[20819],{"metadata":20820,"sys":20823,"fields":20830},{"tags":20821,"concepts":20822},[],[],{"space":20824,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20826,"publishedVersion":464,"revision":63,"contentType":20828,"locale":29},{"sys":20825},{"type":12,"linkType":13,"id":14},{"sys":20827},{"id":21,"type":12,"linkType":22},{"sys":20829},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20831,"metaTitle":474,"metaDescription":475,"mainTitle":20832,"subtitle":493,"heroImage":20847,"ctaButton":516,"ctaLink":517},[473],{"data":20833,"content":20834,"nodeType":448},{},[20835,20841],{"data":20836,"content":20837,"nodeType":486},{},[20838],{"data":20839,"marks":20840,"value":485,"nodeType":84},{},[],{"data":20842,"content":20843,"nodeType":108},{},[20844],{"data":20845,"marks":20846,"value":187,"nodeType":84},{},[],{"metadata":20848,"sys":20851,"fields":20856},{"tags":20849,"concepts":20850},[],[],{"space":20852,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20854,"publishedVersion":63,"revision":45,"locale":29},{"sys":20853},{"type":12,"linkType":13,"id":14},{"sys":20855},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20857},{"url":508,"details":20858,"fileName":514,"contentType":515},{"size":510,"image":20859},{"width":512,"height":513},{"sys":20861,"fields":20864},{"id":20862,"createdAt":20863},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":20865,"slug":20866,"articleIntro":-1,"category":20867},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[20868],{"metadata":20869,"sys":20872,"fields":20879},{"tags":20870,"concepts":20871},[],[],{"space":20873,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20875,"publishedVersion":464,"revision":63,"contentType":20877,"locale":29},{"sys":20874},{"type":12,"linkType":13,"id":14},{"sys":20876},{"id":21,"type":12,"linkType":22},{"sys":20878},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20880,"metaTitle":474,"metaDescription":475,"mainTitle":20881,"subtitle":493,"heroImage":20896,"ctaButton":516,"ctaLink":517},[473],{"data":20882,"content":20883,"nodeType":448},{},[20884,20890],{"data":20885,"content":20886,"nodeType":486},{},[20887],{"data":20888,"marks":20889,"value":485,"nodeType":84},{},[],{"data":20891,"content":20892,"nodeType":108},{},[20893],{"data":20894,"marks":20895,"value":187,"nodeType":84},{},[],{"metadata":20897,"sys":20900,"fields":20905},{"tags":20898,"concepts":20899},[],[],{"space":20901,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20903,"publishedVersion":63,"revision":45,"locale":29},{"sys":20902},{"type":12,"linkType":13,"id":14},{"sys":20904},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20906},{"url":508,"details":20907,"fileName":514,"contentType":515},{"size":510,"image":20908},{"width":512,"height":513},{"sys":20910,"fields":20913},{"id":20911,"createdAt":20912},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":20914,"slug":20915,"articleIntro":-1,"category":20916},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[20917],{"metadata":20918,"sys":20921,"fields":20928},{"tags":20919,"concepts":20920},[],[],{"space":20922,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20924,"publishedVersion":464,"revision":63,"contentType":20926,"locale":29},{"sys":20923},{"type":12,"linkType":13,"id":14},{"sys":20925},{"id":21,"type":12,"linkType":22},{"sys":20927},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20929,"metaTitle":474,"metaDescription":475,"mainTitle":20930,"subtitle":493,"heroImage":20945,"ctaButton":516,"ctaLink":517},[473],{"data":20931,"content":20932,"nodeType":448},{},[20933,20939],{"data":20934,"content":20935,"nodeType":486},{},[20936],{"data":20937,"marks":20938,"value":485,"nodeType":84},{},[],{"data":20940,"content":20941,"nodeType":108},{},[20942],{"data":20943,"marks":20944,"value":187,"nodeType":84},{},[],{"metadata":20946,"sys":20949,"fields":20954},{"tags":20947,"concepts":20948},[],[],{"space":20950,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":20952,"publishedVersion":63,"revision":45,"locale":29},{"sys":20951},{"type":12,"linkType":13,"id":14},{"sys":20953},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":20955},{"url":508,"details":20956,"fileName":514,"contentType":515},{"size":510,"image":20957},{"width":512,"height":513},{"sys":20959,"fields":20962},{"id":20960,"createdAt":20961},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":20963,"slug":20964,"articleIntro":20963,"category":20965},"6378 - Taxes diverses","compte-6378-taxes-diverses",[20966],{"metadata":20967,"sys":20970,"fields":20977},{"tags":20968,"concepts":20969},[],[],{"space":20971,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":20973,"publishedVersion":464,"revision":63,"contentType":20975,"locale":29},{"sys":20972},{"type":12,"linkType":13,"id":14},{"sys":20974},{"id":21,"type":12,"linkType":22},{"sys":20976},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":20978,"metaTitle":474,"metaDescription":475,"mainTitle":20979,"subtitle":493,"heroImage":20994,"ctaButton":516,"ctaLink":517},[473],{"data":20980,"content":20981,"nodeType":448},{},[20982,20988],{"data":20983,"content":20984,"nodeType":486},{},[20985],{"data":20986,"marks":20987,"value":485,"nodeType":84},{},[],{"data":20989,"content":20990,"nodeType":108},{},[20991],{"data":20992,"marks":20993,"value":187,"nodeType":84},{},[],{"metadata":20995,"sys":20998,"fields":21003},{"tags":20996,"concepts":20997},[],[],{"space":20999,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21001,"publishedVersion":63,"revision":45,"locale":29},{"sys":21000},{"type":12,"linkType":13,"id":14},{"sys":21002},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21004},{"url":508,"details":21005,"fileName":514,"contentType":515},{"size":510,"image":21006},{"width":512,"height":513},{"sys":21008,"fields":21011},{"id":21009,"createdAt":21010},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":21012,"slug":21013,"articleIntro":-1,"category":21014},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[21015],{"metadata":21016,"sys":21019,"fields":21026},{"tags":21017,"concepts":21018},[],[],{"space":21020,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21022,"publishedVersion":464,"revision":63,"contentType":21024,"locale":29},{"sys":21021},{"type":12,"linkType":13,"id":14},{"sys":21023},{"id":21,"type":12,"linkType":22},{"sys":21025},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21027,"metaTitle":474,"metaDescription":475,"mainTitle":21028,"subtitle":493,"heroImage":21043,"ctaButton":516,"ctaLink":517},[473],{"data":21029,"content":21030,"nodeType":448},{},[21031,21037],{"data":21032,"content":21033,"nodeType":486},{},[21034],{"data":21035,"marks":21036,"value":485,"nodeType":84},{},[],{"data":21038,"content":21039,"nodeType":108},{},[21040],{"data":21041,"marks":21042,"value":187,"nodeType":84},{},[],{"metadata":21044,"sys":21047,"fields":21052},{"tags":21045,"concepts":21046},[],[],{"space":21048,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21050,"publishedVersion":63,"revision":45,"locale":29},{"sys":21049},{"type":12,"linkType":13,"id":14},{"sys":21051},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21053},{"url":508,"details":21054,"fileName":514,"contentType":515},{"size":510,"image":21055},{"width":512,"height":513},{"sys":21057,"fields":21060},{"id":21058,"createdAt":21059},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":21061,"slug":21062,"articleIntro":21061,"category":21063},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[21064],{"metadata":21065,"sys":21068,"fields":21075},{"tags":21066,"concepts":21067},[],[],{"space":21069,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21071,"publishedVersion":464,"revision":63,"contentType":21073,"locale":29},{"sys":21070},{"type":12,"linkType":13,"id":14},{"sys":21072},{"id":21,"type":12,"linkType":22},{"sys":21074},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21076,"metaTitle":474,"metaDescription":475,"mainTitle":21077,"subtitle":493,"heroImage":21092,"ctaButton":516,"ctaLink":517},[473],{"data":21078,"content":21079,"nodeType":448},{},[21080,21086],{"data":21081,"content":21082,"nodeType":486},{},[21083],{"data":21084,"marks":21085,"value":485,"nodeType":84},{},[],{"data":21087,"content":21088,"nodeType":108},{},[21089],{"data":21090,"marks":21091,"value":187,"nodeType":84},{},[],{"metadata":21093,"sys":21096,"fields":21101},{"tags":21094,"concepts":21095},[],[],{"space":21097,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21099,"publishedVersion":63,"revision":45,"locale":29},{"sys":21098},{"type":12,"linkType":13,"id":14},{"sys":21100},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21102},{"url":508,"details":21103,"fileName":514,"contentType":515},{"size":510,"image":21104},{"width":512,"height":513},{"sys":21106,"fields":21109},{"id":21107,"createdAt":21108},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":21110,"slug":21111,"articleIntro":21110,"category":21112},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[21113],{"metadata":21114,"sys":21117,"fields":21124},{"tags":21115,"concepts":21116},[],[],{"space":21118,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21120,"publishedVersion":464,"revision":63,"contentType":21122,"locale":29},{"sys":21119},{"type":12,"linkType":13,"id":14},{"sys":21121},{"id":21,"type":12,"linkType":22},{"sys":21123},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21125,"metaTitle":474,"metaDescription":475,"mainTitle":21126,"subtitle":493,"heroImage":21141,"ctaButton":516,"ctaLink":517},[473],{"data":21127,"content":21128,"nodeType":448},{},[21129,21135],{"data":21130,"content":21131,"nodeType":486},{},[21132],{"data":21133,"marks":21134,"value":485,"nodeType":84},{},[],{"data":21136,"content":21137,"nodeType":108},{},[21138],{"data":21139,"marks":21140,"value":187,"nodeType":84},{},[],{"metadata":21142,"sys":21145,"fields":21150},{"tags":21143,"concepts":21144},[],[],{"space":21146,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21148,"publishedVersion":63,"revision":45,"locale":29},{"sys":21147},{"type":12,"linkType":13,"id":14},{"sys":21149},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21151},{"url":508,"details":21152,"fileName":514,"contentType":515},{"size":510,"image":21153},{"width":512,"height":513},{"sys":21155,"fields":21158},{"id":21156,"createdAt":21157},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":21159,"slug":21160,"articleIntro":21159,"category":21161},"Compte 2184 - Mobilier","compte-2184-mobilier",[21162],{"metadata":21163,"sys":21166,"fields":21173},{"tags":21164,"concepts":21165},[],[],{"space":21167,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21169,"publishedVersion":464,"revision":63,"contentType":21171,"locale":29},{"sys":21168},{"type":12,"linkType":13,"id":14},{"sys":21170},{"id":21,"type":12,"linkType":22},{"sys":21172},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21174,"metaTitle":474,"metaDescription":475,"mainTitle":21175,"subtitle":493,"heroImage":21190,"ctaButton":516,"ctaLink":517},[473],{"data":21176,"content":21177,"nodeType":448},{},[21178,21184],{"data":21179,"content":21180,"nodeType":486},{},[21181],{"data":21182,"marks":21183,"value":485,"nodeType":84},{},[],{"data":21185,"content":21186,"nodeType":108},{},[21187],{"data":21188,"marks":21189,"value":187,"nodeType":84},{},[],{"metadata":21191,"sys":21194,"fields":21199},{"tags":21192,"concepts":21193},[],[],{"space":21195,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21197,"publishedVersion":63,"revision":45,"locale":29},{"sys":21196},{"type":12,"linkType":13,"id":14},{"sys":21198},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21200},{"url":508,"details":21201,"fileName":514,"contentType":515},{"size":510,"image":21202},{"width":512,"height":513},{"sys":21204,"fields":21207},{"id":21205,"createdAt":21206},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":21208,"slug":21209,"articleIntro":21208,"category":21210},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[21211],{"metadata":21212,"sys":21215,"fields":21222},{"tags":21213,"concepts":21214},[],[],{"space":21216,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21218,"publishedVersion":464,"revision":63,"contentType":21220,"locale":29},{"sys":21217},{"type":12,"linkType":13,"id":14},{"sys":21219},{"id":21,"type":12,"linkType":22},{"sys":21221},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21223,"metaTitle":474,"metaDescription":475,"mainTitle":21224,"subtitle":493,"heroImage":21239,"ctaButton":516,"ctaLink":517},[473],{"data":21225,"content":21226,"nodeType":448},{},[21227,21233],{"data":21228,"content":21229,"nodeType":486},{},[21230],{"data":21231,"marks":21232,"value":485,"nodeType":84},{},[],{"data":21234,"content":21235,"nodeType":108},{},[21236],{"data":21237,"marks":21238,"value":187,"nodeType":84},{},[],{"metadata":21240,"sys":21243,"fields":21248},{"tags":21241,"concepts":21242},[],[],{"space":21244,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21246,"publishedVersion":63,"revision":45,"locale":29},{"sys":21245},{"type":12,"linkType":13,"id":14},{"sys":21247},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21249},{"url":508,"details":21250,"fileName":514,"contentType":515},{"size":510,"image":21251},{"width":512,"height":513},{"sys":21253,"fields":21256},{"id":21254,"createdAt":21255},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":21257,"slug":21258,"articleIntro":21257,"category":21259},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[21260],{"metadata":21261,"sys":21264,"fields":21271},{"tags":21262,"concepts":21263},[],[],{"space":21265,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21267,"publishedVersion":464,"revision":63,"contentType":21269,"locale":29},{"sys":21266},{"type":12,"linkType":13,"id":14},{"sys":21268},{"id":21,"type":12,"linkType":22},{"sys":21270},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21272,"metaTitle":474,"metaDescription":475,"mainTitle":21273,"subtitle":493,"heroImage":21288,"ctaButton":516,"ctaLink":517},[473],{"data":21274,"content":21275,"nodeType":448},{},[21276,21282],{"data":21277,"content":21278,"nodeType":486},{},[21279],{"data":21280,"marks":21281,"value":485,"nodeType":84},{},[],{"data":21283,"content":21284,"nodeType":108},{},[21285],{"data":21286,"marks":21287,"value":187,"nodeType":84},{},[],{"metadata":21289,"sys":21292,"fields":21297},{"tags":21290,"concepts":21291},[],[],{"space":21293,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21295,"publishedVersion":63,"revision":45,"locale":29},{"sys":21294},{"type":12,"linkType":13,"id":14},{"sys":21296},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21298},{"url":508,"details":21299,"fileName":514,"contentType":515},{"size":510,"image":21300},{"width":512,"height":513},{"sys":21302,"fields":21305},{"id":21303,"createdAt":21304},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":21306,"slug":21307,"articleIntro":21306,"category":21308},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[21309],{"metadata":21310,"sys":21313,"fields":21320},{"tags":21311,"concepts":21312},[],[],{"space":21314,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21316,"publishedVersion":464,"revision":63,"contentType":21318,"locale":29},{"sys":21315},{"type":12,"linkType":13,"id":14},{"sys":21317},{"id":21,"type":12,"linkType":22},{"sys":21319},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21321,"metaTitle":474,"metaDescription":475,"mainTitle":21322,"subtitle":493,"heroImage":21337,"ctaButton":516,"ctaLink":517},[473],{"data":21323,"content":21324,"nodeType":448},{},[21325,21331],{"data":21326,"content":21327,"nodeType":486},{},[21328],{"data":21329,"marks":21330,"value":485,"nodeType":84},{},[],{"data":21332,"content":21333,"nodeType":108},{},[21334],{"data":21335,"marks":21336,"value":187,"nodeType":84},{},[],{"metadata":21338,"sys":21341,"fields":21346},{"tags":21339,"concepts":21340},[],[],{"space":21342,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21344,"publishedVersion":63,"revision":45,"locale":29},{"sys":21343},{"type":12,"linkType":13,"id":14},{"sys":21345},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21347},{"url":508,"details":21348,"fileName":514,"contentType":515},{"size":510,"image":21349},{"width":512,"height":513},{"sys":21351,"fields":21354},{"id":21352,"createdAt":21353},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":21355,"slug":21356,"articleIntro":-1,"category":21357},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[21358],{"metadata":21359,"sys":21362,"fields":21369},{"tags":21360,"concepts":21361},[],[],{"space":21363,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21365,"publishedVersion":464,"revision":63,"contentType":21367,"locale":29},{"sys":21364},{"type":12,"linkType":13,"id":14},{"sys":21366},{"id":21,"type":12,"linkType":22},{"sys":21368},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21370,"metaTitle":474,"metaDescription":475,"mainTitle":21371,"subtitle":493,"heroImage":21386,"ctaButton":516,"ctaLink":517},[473],{"data":21372,"content":21373,"nodeType":448},{},[21374,21380],{"data":21375,"content":21376,"nodeType":486},{},[21377],{"data":21378,"marks":21379,"value":485,"nodeType":84},{},[],{"data":21381,"content":21382,"nodeType":108},{},[21383],{"data":21384,"marks":21385,"value":187,"nodeType":84},{},[],{"metadata":21387,"sys":21390,"fields":21395},{"tags":21388,"concepts":21389},[],[],{"space":21391,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21393,"publishedVersion":63,"revision":45,"locale":29},{"sys":21392},{"type":12,"linkType":13,"id":14},{"sys":21394},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21396},{"url":508,"details":21397,"fileName":514,"contentType":515},{"size":510,"image":21398},{"width":512,"height":513},{"sys":21400,"fields":21403},{"id":21401,"createdAt":21402},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":21404,"slug":21405,"articleIntro":21404,"category":21406},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[21407],{"metadata":21408,"sys":21411,"fields":21418},{"tags":21409,"concepts":21410},[],[],{"space":21412,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21414,"publishedVersion":464,"revision":63,"contentType":21416,"locale":29},{"sys":21413},{"type":12,"linkType":13,"id":14},{"sys":21415},{"id":21,"type":12,"linkType":22},{"sys":21417},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21419,"metaTitle":474,"metaDescription":475,"mainTitle":21420,"subtitle":493,"heroImage":21435,"ctaButton":516,"ctaLink":517},[473],{"data":21421,"content":21422,"nodeType":448},{},[21423,21429],{"data":21424,"content":21425,"nodeType":486},{},[21426],{"data":21427,"marks":21428,"value":485,"nodeType":84},{},[],{"data":21430,"content":21431,"nodeType":108},{},[21432],{"data":21433,"marks":21434,"value":187,"nodeType":84},{},[],{"metadata":21436,"sys":21439,"fields":21444},{"tags":21437,"concepts":21438},[],[],{"space":21440,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21442,"publishedVersion":63,"revision":45,"locale":29},{"sys":21441},{"type":12,"linkType":13,"id":14},{"sys":21443},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21445},{"url":508,"details":21446,"fileName":514,"contentType":515},{"size":510,"image":21447},{"width":512,"height":513},{"sys":21449,"fields":21452},{"id":21450,"createdAt":21451},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":21453,"slug":21454,"articleIntro":21453,"category":21455},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[21456],{"metadata":21457,"sys":21460,"fields":21467},{"tags":21458,"concepts":21459},[],[],{"space":21461,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21463,"publishedVersion":464,"revision":63,"contentType":21465,"locale":29},{"sys":21462},{"type":12,"linkType":13,"id":14},{"sys":21464},{"id":21,"type":12,"linkType":22},{"sys":21466},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21468,"metaTitle":474,"metaDescription":475,"mainTitle":21469,"subtitle":493,"heroImage":21484,"ctaButton":516,"ctaLink":517},[473],{"data":21470,"content":21471,"nodeType":448},{},[21472,21478],{"data":21473,"content":21474,"nodeType":486},{},[21475],{"data":21476,"marks":21477,"value":485,"nodeType":84},{},[],{"data":21479,"content":21480,"nodeType":108},{},[21481],{"data":21482,"marks":21483,"value":187,"nodeType":84},{},[],{"metadata":21485,"sys":21488,"fields":21493},{"tags":21486,"concepts":21487},[],[],{"space":21489,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21491,"publishedVersion":63,"revision":45,"locale":29},{"sys":21490},{"type":12,"linkType":13,"id":14},{"sys":21492},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21494},{"url":508,"details":21495,"fileName":514,"contentType":515},{"size":510,"image":21496},{"width":512,"height":513},{"sys":21498,"fields":21501},{"id":21499,"createdAt":21500},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":21502,"slug":21503,"articleIntro":21502,"category":21504},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[21505],{"metadata":21506,"sys":21509,"fields":21516},{"tags":21507,"concepts":21508},[],[],{"space":21510,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21512,"publishedVersion":464,"revision":63,"contentType":21514,"locale":29},{"sys":21511},{"type":12,"linkType":13,"id":14},{"sys":21513},{"id":21,"type":12,"linkType":22},{"sys":21515},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21517,"metaTitle":474,"metaDescription":475,"mainTitle":21518,"subtitle":493,"heroImage":21533,"ctaButton":516,"ctaLink":517},[473],{"data":21519,"content":21520,"nodeType":448},{},[21521,21527],{"data":21522,"content":21523,"nodeType":486},{},[21524],{"data":21525,"marks":21526,"value":485,"nodeType":84},{},[],{"data":21528,"content":21529,"nodeType":108},{},[21530],{"data":21531,"marks":21532,"value":187,"nodeType":84},{},[],{"metadata":21534,"sys":21537,"fields":21542},{"tags":21535,"concepts":21536},[],[],{"space":21538,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21540,"publishedVersion":63,"revision":45,"locale":29},{"sys":21539},{"type":12,"linkType":13,"id":14},{"sys":21541},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21543},{"url":508,"details":21544,"fileName":514,"contentType":515},{"size":510,"image":21545},{"width":512,"height":513},{"sys":21547,"fields":21550},{"id":21548,"createdAt":21549},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":21551,"slug":21552,"articleIntro":-1,"category":21553},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[21554],{"metadata":21555,"sys":21558,"fields":21565},{"tags":21556,"concepts":21557},[],[],{"space":21559,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21561,"publishedVersion":464,"revision":63,"contentType":21563,"locale":29},{"sys":21560},{"type":12,"linkType":13,"id":14},{"sys":21562},{"id":21,"type":12,"linkType":22},{"sys":21564},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21566,"metaTitle":474,"metaDescription":475,"mainTitle":21567,"subtitle":493,"heroImage":21582,"ctaButton":516,"ctaLink":517},[473],{"data":21568,"content":21569,"nodeType":448},{},[21570,21576],{"data":21571,"content":21572,"nodeType":486},{},[21573],{"data":21574,"marks":21575,"value":485,"nodeType":84},{},[],{"data":21577,"content":21578,"nodeType":108},{},[21579],{"data":21580,"marks":21581,"value":187,"nodeType":84},{},[],{"metadata":21583,"sys":21586,"fields":21591},{"tags":21584,"concepts":21585},[],[],{"space":21587,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21589,"publishedVersion":63,"revision":45,"locale":29},{"sys":21588},{"type":12,"linkType":13,"id":14},{"sys":21590},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21592},{"url":508,"details":21593,"fileName":514,"contentType":515},{"size":510,"image":21594},{"width":512,"height":513},{"sys":21596,"fields":21599},{"id":21597,"createdAt":21598},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":21600,"slug":21601,"articleIntro":-1,"category":21602},"Compte 71 - Production stockée","compte-71-production-stockee",[21603],{"metadata":21604,"sys":21607,"fields":21614},{"tags":21605,"concepts":21606},[],[],{"space":21608,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21610,"publishedVersion":464,"revision":63,"contentType":21612,"locale":29},{"sys":21609},{"type":12,"linkType":13,"id":14},{"sys":21611},{"id":21,"type":12,"linkType":22},{"sys":21613},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21615,"metaTitle":474,"metaDescription":475,"mainTitle":21616,"subtitle":493,"heroImage":21631,"ctaButton":516,"ctaLink":517},[473],{"data":21617,"content":21618,"nodeType":448},{},[21619,21625],{"data":21620,"content":21621,"nodeType":486},{},[21622],{"data":21623,"marks":21624,"value":485,"nodeType":84},{},[],{"data":21626,"content":21627,"nodeType":108},{},[21628],{"data":21629,"marks":21630,"value":187,"nodeType":84},{},[],{"metadata":21632,"sys":21635,"fields":21640},{"tags":21633,"concepts":21634},[],[],{"space":21636,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21638,"publishedVersion":63,"revision":45,"locale":29},{"sys":21637},{"type":12,"linkType":13,"id":14},{"sys":21639},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21641},{"url":508,"details":21642,"fileName":514,"contentType":515},{"size":510,"image":21643},{"width":512,"height":513},{"sys":21645,"fields":21648},{"id":21646,"createdAt":21647},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":21649,"slug":21650,"articleIntro":21649,"category":21651},"6248 - Divers","compte-6248-divers",[21652],{"metadata":21653,"sys":21656,"fields":21663},{"tags":21654,"concepts":21655},[],[],{"space":21657,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21659,"publishedVersion":464,"revision":63,"contentType":21661,"locale":29},{"sys":21658},{"type":12,"linkType":13,"id":14},{"sys":21660},{"id":21,"type":12,"linkType":22},{"sys":21662},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21664,"metaTitle":474,"metaDescription":475,"mainTitle":21665,"subtitle":493,"heroImage":21680,"ctaButton":516,"ctaLink":517},[473],{"data":21666,"content":21667,"nodeType":448},{},[21668,21674],{"data":21669,"content":21670,"nodeType":486},{},[21671],{"data":21672,"marks":21673,"value":485,"nodeType":84},{},[],{"data":21675,"content":21676,"nodeType":108},{},[21677],{"data":21678,"marks":21679,"value":187,"nodeType":84},{},[],{"metadata":21681,"sys":21684,"fields":21689},{"tags":21682,"concepts":21683},[],[],{"space":21685,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21687,"publishedVersion":63,"revision":45,"locale":29},{"sys":21686},{"type":12,"linkType":13,"id":14},{"sys":21688},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21690},{"url":508,"details":21691,"fileName":514,"contentType":515},{"size":510,"image":21692},{"width":512,"height":513},{"sys":21694,"fields":21697},{"id":21695,"createdAt":21696},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":21698,"slug":21699,"articleIntro":-1,"category":21700},"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",[21701],{"metadata":21702,"sys":21705,"fields":21712},{"tags":21703,"concepts":21704},[],[],{"space":21706,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21708,"publishedVersion":464,"revision":63,"contentType":21710,"locale":29},{"sys":21707},{"type":12,"linkType":13,"id":14},{"sys":21709},{"id":21,"type":12,"linkType":22},{"sys":21711},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21713,"metaTitle":474,"metaDescription":475,"mainTitle":21714,"subtitle":493,"heroImage":21729,"ctaButton":516,"ctaLink":517},[473],{"data":21715,"content":21716,"nodeType":448},{},[21717,21723],{"data":21718,"content":21719,"nodeType":486},{},[21720],{"data":21721,"marks":21722,"value":485,"nodeType":84},{},[],{"data":21724,"content":21725,"nodeType":108},{},[21726],{"data":21727,"marks":21728,"value":187,"nodeType":84},{},[],{"metadata":21730,"sys":21733,"fields":21738},{"tags":21731,"concepts":21732},[],[],{"space":21734,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21736,"publishedVersion":63,"revision":45,"locale":29},{"sys":21735},{"type":12,"linkType":13,"id":14},{"sys":21737},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21739},{"url":508,"details":21740,"fileName":514,"contentType":515},{"size":510,"image":21741},{"width":512,"height":513},{"sys":21743,"fields":21746},{"id":21744,"createdAt":21745},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":21747,"slug":21748,"articleIntro":21747,"category":21749},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[21750],{"metadata":21751,"sys":21754,"fields":21761},{"tags":21752,"concepts":21753},[],[],{"space":21755,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21757,"publishedVersion":464,"revision":63,"contentType":21759,"locale":29},{"sys":21756},{"type":12,"linkType":13,"id":14},{"sys":21758},{"id":21,"type":12,"linkType":22},{"sys":21760},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21762,"metaTitle":474,"metaDescription":475,"mainTitle":21763,"subtitle":493,"heroImage":21778,"ctaButton":516,"ctaLink":517},[473],{"data":21764,"content":21765,"nodeType":448},{},[21766,21772],{"data":21767,"content":21768,"nodeType":486},{},[21769],{"data":21770,"marks":21771,"value":485,"nodeType":84},{},[],{"data":21773,"content":21774,"nodeType":108},{},[21775],{"data":21776,"marks":21777,"value":187,"nodeType":84},{},[],{"metadata":21779,"sys":21782,"fields":21787},{"tags":21780,"concepts":21781},[],[],{"space":21783,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21785,"publishedVersion":63,"revision":45,"locale":29},{"sys":21784},{"type":12,"linkType":13,"id":14},{"sys":21786},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21788},{"url":508,"details":21789,"fileName":514,"contentType":515},{"size":510,"image":21790},{"width":512,"height":513},{"sys":21792,"fields":21795},{"id":21793,"createdAt":21794},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":21796,"slug":21797,"articleIntro":21796,"category":21798},"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",[21799],{"metadata":21800,"sys":21803,"fields":21810},{"tags":21801,"concepts":21802},[],[],{"space":21804,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21806,"publishedVersion":464,"revision":63,"contentType":21808,"locale":29},{"sys":21805},{"type":12,"linkType":13,"id":14},{"sys":21807},{"id":21,"type":12,"linkType":22},{"sys":21809},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21811,"metaTitle":474,"metaDescription":475,"mainTitle":21812,"subtitle":493,"heroImage":21827,"ctaButton":516,"ctaLink":517},[473],{"data":21813,"content":21814,"nodeType":448},{},[21815,21821],{"data":21816,"content":21817,"nodeType":486},{},[21818],{"data":21819,"marks":21820,"value":485,"nodeType":84},{},[],{"data":21822,"content":21823,"nodeType":108},{},[21824],{"data":21825,"marks":21826,"value":187,"nodeType":84},{},[],{"metadata":21828,"sys":21831,"fields":21836},{"tags":21829,"concepts":21830},[],[],{"space":21832,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21834,"publishedVersion":63,"revision":45,"locale":29},{"sys":21833},{"type":12,"linkType":13,"id":14},{"sys":21835},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21837},{"url":508,"details":21838,"fileName":514,"contentType":515},{"size":510,"image":21839},{"width":512,"height":513},{"sys":21841,"fields":21844},{"id":21842,"createdAt":21843},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":21845,"slug":21846,"articleIntro":21845,"category":21847},"Compte 60 - Achats","compte-60-achats",[21848],{"metadata":21849,"sys":21852,"fields":21859},{"tags":21850,"concepts":21851},[],[],{"space":21853,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21855,"publishedVersion":464,"revision":63,"contentType":21857,"locale":29},{"sys":21854},{"type":12,"linkType":13,"id":14},{"sys":21856},{"id":21,"type":12,"linkType":22},{"sys":21858},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21860,"metaTitle":474,"metaDescription":475,"mainTitle":21861,"subtitle":493,"heroImage":21876,"ctaButton":516,"ctaLink":517},[473],{"data":21862,"content":21863,"nodeType":448},{},[21864,21870],{"data":21865,"content":21866,"nodeType":486},{},[21867],{"data":21868,"marks":21869,"value":485,"nodeType":84},{},[],{"data":21871,"content":21872,"nodeType":108},{},[21873],{"data":21874,"marks":21875,"value":187,"nodeType":84},{},[],{"metadata":21877,"sys":21880,"fields":21885},{"tags":21878,"concepts":21879},[],[],{"space":21881,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21883,"publishedVersion":63,"revision":45,"locale":29},{"sys":21882},{"type":12,"linkType":13,"id":14},{"sys":21884},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21886},{"url":508,"details":21887,"fileName":514,"contentType":515},{"size":510,"image":21888},{"width":512,"height":513},{"sys":21890,"fields":21893},{"id":21891,"createdAt":21892},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":21894,"slug":21895,"articleIntro":-1,"category":21896},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[21897],{"metadata":21898,"sys":21901,"fields":21908},{"tags":21899,"concepts":21900},[],[],{"space":21902,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21904,"publishedVersion":464,"revision":63,"contentType":21906,"locale":29},{"sys":21903},{"type":12,"linkType":13,"id":14},{"sys":21905},{"id":21,"type":12,"linkType":22},{"sys":21907},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21909,"metaTitle":474,"metaDescription":475,"mainTitle":21910,"subtitle":493,"heroImage":21925,"ctaButton":516,"ctaLink":517},[473],{"data":21911,"content":21912,"nodeType":448},{},[21913,21919],{"data":21914,"content":21915,"nodeType":486},{},[21916],{"data":21917,"marks":21918,"value":485,"nodeType":84},{},[],{"data":21920,"content":21921,"nodeType":108},{},[21922],{"data":21923,"marks":21924,"value":187,"nodeType":84},{},[],{"metadata":21926,"sys":21929,"fields":21934},{"tags":21927,"concepts":21928},[],[],{"space":21930,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21932,"publishedVersion":63,"revision":45,"locale":29},{"sys":21931},{"type":12,"linkType":13,"id":14},{"sys":21933},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21935},{"url":508,"details":21936,"fileName":514,"contentType":515},{"size":510,"image":21937},{"width":512,"height":513},{"sys":21939,"fields":21942},{"id":21940,"createdAt":21941},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":21943,"slug":21944,"articleIntro":21945,"category":21946},"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.",[21947],{"metadata":21948,"sys":21951,"fields":21958},{"tags":21949,"concepts":21950},[],[],{"space":21952,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":21954,"publishedVersion":464,"revision":63,"contentType":21956,"locale":29},{"sys":21953},{"type":12,"linkType":13,"id":14},{"sys":21955},{"id":21,"type":12,"linkType":22},{"sys":21957},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":21959,"metaTitle":474,"metaDescription":475,"mainTitle":21960,"subtitle":493,"heroImage":21975,"ctaButton":516,"ctaLink":517},[473],{"data":21961,"content":21962,"nodeType":448},{},[21963,21969],{"data":21964,"content":21965,"nodeType":486},{},[21966],{"data":21967,"marks":21968,"value":485,"nodeType":84},{},[],{"data":21970,"content":21971,"nodeType":108},{},[21972],{"data":21973,"marks":21974,"value":187,"nodeType":84},{},[],{"metadata":21976,"sys":21979,"fields":21984},{"tags":21977,"concepts":21978},[],[],{"space":21980,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":21982,"publishedVersion":63,"revision":45,"locale":29},{"sys":21981},{"type":12,"linkType":13,"id":14},{"sys":21983},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":21985},{"url":508,"details":21986,"fileName":514,"contentType":515},{"size":510,"image":21987},{"width":512,"height":513},{"sys":21989,"fields":21992},{"id":21990,"createdAt":21991},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":21993,"slug":21994,"articleIntro":21993,"category":21995},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[21996],{"metadata":21997,"sys":22000,"fields":22007},{"tags":21998,"concepts":21999},[],[],{"space":22001,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22003,"publishedVersion":464,"revision":63,"contentType":22005,"locale":29},{"sys":22002},{"type":12,"linkType":13,"id":14},{"sys":22004},{"id":21,"type":12,"linkType":22},{"sys":22006},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22008,"metaTitle":474,"metaDescription":475,"mainTitle":22009,"subtitle":493,"heroImage":22024,"ctaButton":516,"ctaLink":517},[473],{"data":22010,"content":22011,"nodeType":448},{},[22012,22018],{"data":22013,"content":22014,"nodeType":486},{},[22015],{"data":22016,"marks":22017,"value":485,"nodeType":84},{},[],{"data":22019,"content":22020,"nodeType":108},{},[22021],{"data":22022,"marks":22023,"value":187,"nodeType":84},{},[],{"metadata":22025,"sys":22028,"fields":22033},{"tags":22026,"concepts":22027},[],[],{"space":22029,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22031,"publishedVersion":63,"revision":45,"locale":29},{"sys":22030},{"type":12,"linkType":13,"id":14},{"sys":22032},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22034},{"url":508,"details":22035,"fileName":514,"contentType":515},{"size":510,"image":22036},{"width":512,"height":513},{"sys":22038,"fields":22041},{"id":22039,"createdAt":22040},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":22042,"slug":22043,"articleIntro":22042,"category":22044},"6097 - de marchandises","compte-6097-de-marchandises",[22045],{"metadata":22046,"sys":22049,"fields":22056},{"tags":22047,"concepts":22048},[],[],{"space":22050,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22052,"publishedVersion":464,"revision":63,"contentType":22054,"locale":29},{"sys":22051},{"type":12,"linkType":13,"id":14},{"sys":22053},{"id":21,"type":12,"linkType":22},{"sys":22055},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22057,"metaTitle":474,"metaDescription":475,"mainTitle":22058,"subtitle":493,"heroImage":22073,"ctaButton":516,"ctaLink":517},[473],{"data":22059,"content":22060,"nodeType":448},{},[22061,22067],{"data":22062,"content":22063,"nodeType":486},{},[22064],{"data":22065,"marks":22066,"value":485,"nodeType":84},{},[],{"data":22068,"content":22069,"nodeType":108},{},[22070],{"data":22071,"marks":22072,"value":187,"nodeType":84},{},[],{"metadata":22074,"sys":22077,"fields":22082},{"tags":22075,"concepts":22076},[],[],{"space":22078,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22080,"publishedVersion":63,"revision":45,"locale":29},{"sys":22079},{"type":12,"linkType":13,"id":14},{"sys":22081},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22083},{"url":508,"details":22084,"fileName":514,"contentType":515},{"size":510,"image":22085},{"width":512,"height":513},{"sys":22087,"fields":22090},{"id":22088,"createdAt":22089},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":22091,"slug":22092,"articleIntro":22091,"category":22093},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[22094],{"metadata":22095,"sys":22098,"fields":22105},{"tags":22096,"concepts":22097},[],[],{"space":22099,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22101,"publishedVersion":464,"revision":63,"contentType":22103,"locale":29},{"sys":22100},{"type":12,"linkType":13,"id":14},{"sys":22102},{"id":21,"type":12,"linkType":22},{"sys":22104},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22106,"metaTitle":474,"metaDescription":475,"mainTitle":22107,"subtitle":493,"heroImage":22122,"ctaButton":516,"ctaLink":517},[473],{"data":22108,"content":22109,"nodeType":448},{},[22110,22116],{"data":22111,"content":22112,"nodeType":486},{},[22113],{"data":22114,"marks":22115,"value":485,"nodeType":84},{},[],{"data":22117,"content":22118,"nodeType":108},{},[22119],{"data":22120,"marks":22121,"value":187,"nodeType":84},{},[],{"metadata":22123,"sys":22126,"fields":22131},{"tags":22124,"concepts":22125},[],[],{"space":22127,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22129,"publishedVersion":63,"revision":45,"locale":29},{"sys":22128},{"type":12,"linkType":13,"id":14},{"sys":22130},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22132},{"url":508,"details":22133,"fileName":514,"contentType":515},{"size":510,"image":22134},{"width":512,"height":513},{"sys":22136,"fields":22139},{"id":22137,"createdAt":22138},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":22140,"slug":22141,"articleIntro":22140,"category":22142},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[22143],{"metadata":22144,"sys":22147,"fields":22154},{"tags":22145,"concepts":22146},[],[],{"space":22148,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22150,"publishedVersion":464,"revision":63,"contentType":22152,"locale":29},{"sys":22149},{"type":12,"linkType":13,"id":14},{"sys":22151},{"id":21,"type":12,"linkType":22},{"sys":22153},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22155,"metaTitle":474,"metaDescription":475,"mainTitle":22156,"subtitle":493,"heroImage":22171,"ctaButton":516,"ctaLink":517},[473],{"data":22157,"content":22158,"nodeType":448},{},[22159,22165],{"data":22160,"content":22161,"nodeType":486},{},[22162],{"data":22163,"marks":22164,"value":485,"nodeType":84},{},[],{"data":22166,"content":22167,"nodeType":108},{},[22168],{"data":22169,"marks":22170,"value":187,"nodeType":84},{},[],{"metadata":22172,"sys":22175,"fields":22180},{"tags":22173,"concepts":22174},[],[],{"space":22176,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22178,"publishedVersion":63,"revision":45,"locale":29},{"sys":22177},{"type":12,"linkType":13,"id":14},{"sys":22179},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22181},{"url":508,"details":22182,"fileName":514,"contentType":515},{"size":510,"image":22183},{"width":512,"height":513},{"sys":22185,"fields":22188},{"id":22186,"createdAt":22187},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":22189,"slug":22190,"articleIntro":-1,"category":22191},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[22192],{"metadata":22193,"sys":22196,"fields":22203},{"tags":22194,"concepts":22195},[],[],{"space":22197,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22199,"publishedVersion":464,"revision":63,"contentType":22201,"locale":29},{"sys":22198},{"type":12,"linkType":13,"id":14},{"sys":22200},{"id":21,"type":12,"linkType":22},{"sys":22202},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22204,"metaTitle":474,"metaDescription":475,"mainTitle":22205,"subtitle":493,"heroImage":22220,"ctaButton":516,"ctaLink":517},[473],{"data":22206,"content":22207,"nodeType":448},{},[22208,22214],{"data":22209,"content":22210,"nodeType":486},{},[22211],{"data":22212,"marks":22213,"value":485,"nodeType":84},{},[],{"data":22215,"content":22216,"nodeType":108},{},[22217],{"data":22218,"marks":22219,"value":187,"nodeType":84},{},[],{"metadata":22221,"sys":22224,"fields":22229},{"tags":22222,"concepts":22223},[],[],{"space":22225,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22227,"publishedVersion":63,"revision":45,"locale":29},{"sys":22226},{"type":12,"linkType":13,"id":14},{"sys":22228},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22230},{"url":508,"details":22231,"fileName":514,"contentType":515},{"size":510,"image":22232},{"width":512,"height":513},{"sys":22234,"fields":22237},{"id":22235,"createdAt":22236},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":22238,"slug":22239,"articleIntro":22238,"category":22240},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[22241],{"metadata":22242,"sys":22245,"fields":22252},{"tags":22243,"concepts":22244},[],[],{"space":22246,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22248,"publishedVersion":464,"revision":63,"contentType":22250,"locale":29},{"sys":22247},{"type":12,"linkType":13,"id":14},{"sys":22249},{"id":21,"type":12,"linkType":22},{"sys":22251},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22253,"metaTitle":474,"metaDescription":475,"mainTitle":22254,"subtitle":493,"heroImage":22269,"ctaButton":516,"ctaLink":517},[473],{"data":22255,"content":22256,"nodeType":448},{},[22257,22263],{"data":22258,"content":22259,"nodeType":486},{},[22260],{"data":22261,"marks":22262,"value":485,"nodeType":84},{},[],{"data":22264,"content":22265,"nodeType":108},{},[22266],{"data":22267,"marks":22268,"value":187,"nodeType":84},{},[],{"metadata":22270,"sys":22273,"fields":22278},{"tags":22271,"concepts":22272},[],[],{"space":22274,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22276,"publishedVersion":63,"revision":45,"locale":29},{"sys":22275},{"type":12,"linkType":13,"id":14},{"sys":22277},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22279},{"url":508,"details":22280,"fileName":514,"contentType":515},{"size":510,"image":22281},{"width":512,"height":513},{"sys":22283,"fields":22286},{"id":22284,"createdAt":22285},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":22287,"slug":22288,"articleIntro":-1,"category":22289},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[22290],{"metadata":22291,"sys":22294,"fields":22301},{"tags":22292,"concepts":22293},[],[],{"space":22295,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22297,"publishedVersion":464,"revision":63,"contentType":22299,"locale":29},{"sys":22296},{"type":12,"linkType":13,"id":14},{"sys":22298},{"id":21,"type":12,"linkType":22},{"sys":22300},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22302,"metaTitle":474,"metaDescription":475,"mainTitle":22303,"subtitle":493,"heroImage":22318,"ctaButton":516,"ctaLink":517},[473],{"data":22304,"content":22305,"nodeType":448},{},[22306,22312],{"data":22307,"content":22308,"nodeType":486},{},[22309],{"data":22310,"marks":22311,"value":485,"nodeType":84},{},[],{"data":22313,"content":22314,"nodeType":108},{},[22315],{"data":22316,"marks":22317,"value":187,"nodeType":84},{},[],{"metadata":22319,"sys":22322,"fields":22327},{"tags":22320,"concepts":22321},[],[],{"space":22323,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22325,"publishedVersion":63,"revision":45,"locale":29},{"sys":22324},{"type":12,"linkType":13,"id":14},{"sys":22326},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22328},{"url":508,"details":22329,"fileName":514,"contentType":515},{"size":510,"image":22330},{"width":512,"height":513},{"sys":22332,"fields":22335},{"id":22333,"createdAt":22334},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":22336,"slug":22337,"articleIntro":22336,"category":22338},"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",[22339],{"metadata":22340,"sys":22343,"fields":22350},{"tags":22341,"concepts":22342},[],[],{"space":22344,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22346,"publishedVersion":464,"revision":63,"contentType":22348,"locale":29},{"sys":22345},{"type":12,"linkType":13,"id":14},{"sys":22347},{"id":21,"type":12,"linkType":22},{"sys":22349},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22351,"metaTitle":474,"metaDescription":475,"mainTitle":22352,"subtitle":493,"heroImage":22367,"ctaButton":516,"ctaLink":517},[473],{"data":22353,"content":22354,"nodeType":448},{},[22355,22361],{"data":22356,"content":22357,"nodeType":486},{},[22358],{"data":22359,"marks":22360,"value":485,"nodeType":84},{},[],{"data":22362,"content":22363,"nodeType":108},{},[22364],{"data":22365,"marks":22366,"value":187,"nodeType":84},{},[],{"metadata":22368,"sys":22371,"fields":22376},{"tags":22369,"concepts":22370},[],[],{"space":22372,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22374,"publishedVersion":63,"revision":45,"locale":29},{"sys":22373},{"type":12,"linkType":13,"id":14},{"sys":22375},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22377},{"url":508,"details":22378,"fileName":514,"contentType":515},{"size":510,"image":22379},{"width":512,"height":513},{"sys":22381,"fields":22384},{"id":22382,"createdAt":22383},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":22385,"slug":22386,"articleIntro":22385,"category":22387},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[22388],{"metadata":22389,"sys":22392,"fields":22399},{"tags":22390,"concepts":22391},[],[],{"space":22393,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22395,"publishedVersion":464,"revision":63,"contentType":22397,"locale":29},{"sys":22394},{"type":12,"linkType":13,"id":14},{"sys":22396},{"id":21,"type":12,"linkType":22},{"sys":22398},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22400,"metaTitle":474,"metaDescription":475,"mainTitle":22401,"subtitle":493,"heroImage":22416,"ctaButton":516,"ctaLink":517},[473],{"data":22402,"content":22403,"nodeType":448},{},[22404,22410],{"data":22405,"content":22406,"nodeType":486},{},[22407],{"data":22408,"marks":22409,"value":485,"nodeType":84},{},[],{"data":22411,"content":22412,"nodeType":108},{},[22413],{"data":22414,"marks":22415,"value":187,"nodeType":84},{},[],{"metadata":22417,"sys":22420,"fields":22425},{"tags":22418,"concepts":22419},[],[],{"space":22421,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22423,"publishedVersion":63,"revision":45,"locale":29},{"sys":22422},{"type":12,"linkType":13,"id":14},{"sys":22424},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22426},{"url":508,"details":22427,"fileName":514,"contentType":515},{"size":510,"image":22428},{"width":512,"height":513},{"sys":22430,"fields":22433},{"id":22431,"createdAt":22432},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":22434,"slug":22435,"articleIntro":22434,"category":22436},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[22437],{"metadata":22438,"sys":22441,"fields":22448},{"tags":22439,"concepts":22440},[],[],{"space":22442,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22444,"publishedVersion":464,"revision":63,"contentType":22446,"locale":29},{"sys":22443},{"type":12,"linkType":13,"id":14},{"sys":22445},{"id":21,"type":12,"linkType":22},{"sys":22447},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22449,"metaTitle":474,"metaDescription":475,"mainTitle":22450,"subtitle":493,"heroImage":22465,"ctaButton":516,"ctaLink":517},[473],{"data":22451,"content":22452,"nodeType":448},{},[22453,22459],{"data":22454,"content":22455,"nodeType":486},{},[22456],{"data":22457,"marks":22458,"value":485,"nodeType":84},{},[],{"data":22460,"content":22461,"nodeType":108},{},[22462],{"data":22463,"marks":22464,"value":187,"nodeType":84},{},[],{"metadata":22466,"sys":22469,"fields":22474},{"tags":22467,"concepts":22468},[],[],{"space":22470,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22472,"publishedVersion":63,"revision":45,"locale":29},{"sys":22471},{"type":12,"linkType":13,"id":14},{"sys":22473},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22475},{"url":508,"details":22476,"fileName":514,"contentType":515},{"size":510,"image":22477},{"width":512,"height":513},{"sys":22479,"fields":22481},{"id":22480,"createdAt":3124},"2faZxRvPQhG6UiwkwOCQNY",{"title":22482,"slug":22483,"articleIntro":22482,"category":22484},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[22485],{"metadata":22486,"sys":22489,"fields":22496},{"tags":22487,"concepts":22488},[],[],{"space":22490,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22492,"publishedVersion":464,"revision":63,"contentType":22494,"locale":29},{"sys":22491},{"type":12,"linkType":13,"id":14},{"sys":22493},{"id":21,"type":12,"linkType":22},{"sys":22495},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22497,"metaTitle":474,"metaDescription":475,"mainTitle":22498,"subtitle":493,"heroImage":22513,"ctaButton":516,"ctaLink":517},[473],{"data":22499,"content":22500,"nodeType":448},{},[22501,22507],{"data":22502,"content":22503,"nodeType":486},{},[22504],{"data":22505,"marks":22506,"value":485,"nodeType":84},{},[],{"data":22508,"content":22509,"nodeType":108},{},[22510],{"data":22511,"marks":22512,"value":187,"nodeType":84},{},[],{"metadata":22514,"sys":22517,"fields":22522},{"tags":22515,"concepts":22516},[],[],{"space":22518,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22520,"publishedVersion":63,"revision":45,"locale":29},{"sys":22519},{"type":12,"linkType":13,"id":14},{"sys":22521},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22523},{"url":508,"details":22524,"fileName":514,"contentType":515},{"size":510,"image":22525},{"width":512,"height":513},{"sys":22527,"fields":22530},{"id":22528,"createdAt":22529},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":22531,"slug":22532,"articleIntro":22531,"category":22533},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[22534],{"metadata":22535,"sys":22538,"fields":22545},{"tags":22536,"concepts":22537},[],[],{"space":22539,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22541,"publishedVersion":464,"revision":63,"contentType":22543,"locale":29},{"sys":22540},{"type":12,"linkType":13,"id":14},{"sys":22542},{"id":21,"type":12,"linkType":22},{"sys":22544},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22546,"metaTitle":474,"metaDescription":475,"mainTitle":22547,"subtitle":493,"heroImage":22562,"ctaButton":516,"ctaLink":517},[473],{"data":22548,"content":22549,"nodeType":448},{},[22550,22556],{"data":22551,"content":22552,"nodeType":486},{},[22553],{"data":22554,"marks":22555,"value":485,"nodeType":84},{},[],{"data":22557,"content":22558,"nodeType":108},{},[22559],{"data":22560,"marks":22561,"value":187,"nodeType":84},{},[],{"metadata":22563,"sys":22566,"fields":22571},{"tags":22564,"concepts":22565},[],[],{"space":22567,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22569,"publishedVersion":63,"revision":45,"locale":29},{"sys":22568},{"type":12,"linkType":13,"id":14},{"sys":22570},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22572},{"url":508,"details":22573,"fileName":514,"contentType":515},{"size":510,"image":22574},{"width":512,"height":513},{"sys":22576,"fields":22579},{"id":22577,"createdAt":22578},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":22580,"slug":22581,"articleIntro":22580,"category":22582},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[22583],{"metadata":22584,"sys":22587,"fields":22594},{"tags":22585,"concepts":22586},[],[],{"space":22588,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22590,"publishedVersion":464,"revision":63,"contentType":22592,"locale":29},{"sys":22589},{"type":12,"linkType":13,"id":14},{"sys":22591},{"id":21,"type":12,"linkType":22},{"sys":22593},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22595,"metaTitle":474,"metaDescription":475,"mainTitle":22596,"subtitle":493,"heroImage":22611,"ctaButton":516,"ctaLink":517},[473],{"data":22597,"content":22598,"nodeType":448},{},[22599,22605],{"data":22600,"content":22601,"nodeType":486},{},[22602],{"data":22603,"marks":22604,"value":485,"nodeType":84},{},[],{"data":22606,"content":22607,"nodeType":108},{},[22608],{"data":22609,"marks":22610,"value":187,"nodeType":84},{},[],{"metadata":22612,"sys":22615,"fields":22620},{"tags":22613,"concepts":22614},[],[],{"space":22616,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22618,"publishedVersion":63,"revision":45,"locale":29},{"sys":22617},{"type":12,"linkType":13,"id":14},{"sys":22619},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22621},{"url":508,"details":22622,"fileName":514,"contentType":515},{"size":510,"image":22623},{"width":512,"height":513},{"sys":22625,"fields":22628},{"id":22626,"createdAt":22627},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":22629,"slug":22630,"articleIntro":22629,"category":22631},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[22632],{"metadata":22633,"sys":22636,"fields":22643},{"tags":22634,"concepts":22635},[],[],{"space":22637,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22639,"publishedVersion":464,"revision":63,"contentType":22641,"locale":29},{"sys":22638},{"type":12,"linkType":13,"id":14},{"sys":22640},{"id":21,"type":12,"linkType":22},{"sys":22642},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22644,"metaTitle":474,"metaDescription":475,"mainTitle":22645,"subtitle":493,"heroImage":22660,"ctaButton":516,"ctaLink":517},[473],{"data":22646,"content":22647,"nodeType":448},{},[22648,22654],{"data":22649,"content":22650,"nodeType":486},{},[22651],{"data":22652,"marks":22653,"value":485,"nodeType":84},{},[],{"data":22655,"content":22656,"nodeType":108},{},[22657],{"data":22658,"marks":22659,"value":187,"nodeType":84},{},[],{"metadata":22661,"sys":22664,"fields":22669},{"tags":22662,"concepts":22663},[],[],{"space":22665,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22667,"publishedVersion":63,"revision":45,"locale":29},{"sys":22666},{"type":12,"linkType":13,"id":14},{"sys":22668},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22670},{"url":508,"details":22671,"fileName":514,"contentType":515},{"size":510,"image":22672},{"width":512,"height":513},{"sys":22674,"fields":22677},{"id":22675,"createdAt":22676},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":22678,"slug":22679,"articleIntro":22678,"category":22680},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[22681],{"metadata":22682,"sys":22685,"fields":22692},{"tags":22683,"concepts":22684},[],[],{"space":22686,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22688,"publishedVersion":464,"revision":63,"contentType":22690,"locale":29},{"sys":22687},{"type":12,"linkType":13,"id":14},{"sys":22689},{"id":21,"type":12,"linkType":22},{"sys":22691},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22693,"metaTitle":474,"metaDescription":475,"mainTitle":22694,"subtitle":493,"heroImage":22709,"ctaButton":516,"ctaLink":517},[473],{"data":22695,"content":22696,"nodeType":448},{},[22697,22703],{"data":22698,"content":22699,"nodeType":486},{},[22700],{"data":22701,"marks":22702,"value":485,"nodeType":84},{},[],{"data":22704,"content":22705,"nodeType":108},{},[22706],{"data":22707,"marks":22708,"value":187,"nodeType":84},{},[],{"metadata":22710,"sys":22713,"fields":22718},{"tags":22711,"concepts":22712},[],[],{"space":22714,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22716,"publishedVersion":63,"revision":45,"locale":29},{"sys":22715},{"type":12,"linkType":13,"id":14},{"sys":22717},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22719},{"url":508,"details":22720,"fileName":514,"contentType":515},{"size":510,"image":22721},{"width":512,"height":513},{"sys":22723,"fields":22726},{"id":22724,"createdAt":22725},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":22727,"slug":22728,"articleIntro":22727,"category":22729},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[22730],{"metadata":22731,"sys":22734,"fields":22741},{"tags":22732,"concepts":22733},[],[],{"space":22735,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22737,"publishedVersion":464,"revision":63,"contentType":22739,"locale":29},{"sys":22736},{"type":12,"linkType":13,"id":14},{"sys":22738},{"id":21,"type":12,"linkType":22},{"sys":22740},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22742,"metaTitle":474,"metaDescription":475,"mainTitle":22743,"subtitle":493,"heroImage":22758,"ctaButton":516,"ctaLink":517},[473],{"data":22744,"content":22745,"nodeType":448},{},[22746,22752],{"data":22747,"content":22748,"nodeType":486},{},[22749],{"data":22750,"marks":22751,"value":485,"nodeType":84},{},[],{"data":22753,"content":22754,"nodeType":108},{},[22755],{"data":22756,"marks":22757,"value":187,"nodeType":84},{},[],{"metadata":22759,"sys":22762,"fields":22767},{"tags":22760,"concepts":22761},[],[],{"space":22763,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22765,"publishedVersion":63,"revision":45,"locale":29},{"sys":22764},{"type":12,"linkType":13,"id":14},{"sys":22766},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22768},{"url":508,"details":22769,"fileName":514,"contentType":515},{"size":510,"image":22770},{"width":512,"height":513},{"sys":22772,"fields":22775},{"id":22773,"createdAt":22774},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":22776,"slug":22777,"articleIntro":22776,"category":22778},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[22779],{"metadata":22780,"sys":22783,"fields":22790},{"tags":22781,"concepts":22782},[],[],{"space":22784,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22786,"publishedVersion":464,"revision":63,"contentType":22788,"locale":29},{"sys":22785},{"type":12,"linkType":13,"id":14},{"sys":22787},{"id":21,"type":12,"linkType":22},{"sys":22789},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22791,"metaTitle":474,"metaDescription":475,"mainTitle":22792,"subtitle":493,"heroImage":22807,"ctaButton":516,"ctaLink":517},[473],{"data":22793,"content":22794,"nodeType":448},{},[22795,22801],{"data":22796,"content":22797,"nodeType":486},{},[22798],{"data":22799,"marks":22800,"value":485,"nodeType":84},{},[],{"data":22802,"content":22803,"nodeType":108},{},[22804],{"data":22805,"marks":22806,"value":187,"nodeType":84},{},[],{"metadata":22808,"sys":22811,"fields":22816},{"tags":22809,"concepts":22810},[],[],{"space":22812,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22814,"publishedVersion":63,"revision":45,"locale":29},{"sys":22813},{"type":12,"linkType":13,"id":14},{"sys":22815},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22817},{"url":508,"details":22818,"fileName":514,"contentType":515},{"size":510,"image":22819},{"width":512,"height":513},{"sys":22821,"fields":22824},{"id":22822,"createdAt":22823},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":22825,"slug":22826,"articleIntro":22825,"category":22827},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[22828],{"metadata":22829,"sys":22832,"fields":22839},{"tags":22830,"concepts":22831},[],[],{"space":22833,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22835,"publishedVersion":464,"revision":63,"contentType":22837,"locale":29},{"sys":22834},{"type":12,"linkType":13,"id":14},{"sys":22836},{"id":21,"type":12,"linkType":22},{"sys":22838},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22840,"metaTitle":474,"metaDescription":475,"mainTitle":22841,"subtitle":493,"heroImage":22856,"ctaButton":516,"ctaLink":517},[473],{"data":22842,"content":22843,"nodeType":448},{},[22844,22850],{"data":22845,"content":22846,"nodeType":486},{},[22847],{"data":22848,"marks":22849,"value":485,"nodeType":84},{},[],{"data":22851,"content":22852,"nodeType":108},{},[22853],{"data":22854,"marks":22855,"value":187,"nodeType":84},{},[],{"metadata":22857,"sys":22860,"fields":22865},{"tags":22858,"concepts":22859},[],[],{"space":22861,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22863,"publishedVersion":63,"revision":45,"locale":29},{"sys":22862},{"type":12,"linkType":13,"id":14},{"sys":22864},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22866},{"url":508,"details":22867,"fileName":514,"contentType":515},{"size":510,"image":22868},{"width":512,"height":513},{"sys":22870,"fields":22873},{"id":22871,"createdAt":22872},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":22874,"slug":22875,"articleIntro":22874,"category":22876},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[22877],{"metadata":22878,"sys":22881,"fields":22888},{"tags":22879,"concepts":22880},[],[],{"space":22882,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22884,"publishedVersion":464,"revision":63,"contentType":22886,"locale":29},{"sys":22883},{"type":12,"linkType":13,"id":14},{"sys":22885},{"id":21,"type":12,"linkType":22},{"sys":22887},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22889,"metaTitle":474,"metaDescription":475,"mainTitle":22890,"subtitle":493,"heroImage":22905,"ctaButton":516,"ctaLink":517},[473],{"data":22891,"content":22892,"nodeType":448},{},[22893,22899],{"data":22894,"content":22895,"nodeType":486},{},[22896],{"data":22897,"marks":22898,"value":485,"nodeType":84},{},[],{"data":22900,"content":22901,"nodeType":108},{},[22902],{"data":22903,"marks":22904,"value":187,"nodeType":84},{},[],{"metadata":22906,"sys":22909,"fields":22914},{"tags":22907,"concepts":22908},[],[],{"space":22910,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22912,"publishedVersion":63,"revision":45,"locale":29},{"sys":22911},{"type":12,"linkType":13,"id":14},{"sys":22913},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22915},{"url":508,"details":22916,"fileName":514,"contentType":515},{"size":510,"image":22917},{"width":512,"height":513},{"sys":22919,"fields":22922},{"id":22920,"createdAt":22921},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":22923,"slug":22924,"articleIntro":-1,"category":22925},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[22926],{"metadata":22927,"sys":22930,"fields":22937},{"tags":22928,"concepts":22929},[],[],{"space":22931,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22933,"publishedVersion":464,"revision":63,"contentType":22935,"locale":29},{"sys":22932},{"type":12,"linkType":13,"id":14},{"sys":22934},{"id":21,"type":12,"linkType":22},{"sys":22936},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22938,"metaTitle":474,"metaDescription":475,"mainTitle":22939,"subtitle":493,"heroImage":22954,"ctaButton":516,"ctaLink":517},[473],{"data":22940,"content":22941,"nodeType":448},{},[22942,22948],{"data":22943,"content":22944,"nodeType":486},{},[22945],{"data":22946,"marks":22947,"value":485,"nodeType":84},{},[],{"data":22949,"content":22950,"nodeType":108},{},[22951],{"data":22952,"marks":22953,"value":187,"nodeType":84},{},[],{"metadata":22955,"sys":22958,"fields":22963},{"tags":22956,"concepts":22957},[],[],{"space":22959,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":22961,"publishedVersion":63,"revision":45,"locale":29},{"sys":22960},{"type":12,"linkType":13,"id":14},{"sys":22962},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":22964},{"url":508,"details":22965,"fileName":514,"contentType":515},{"size":510,"image":22966},{"width":512,"height":513},{"sys":22968,"fields":22971},{"id":22969,"createdAt":22970},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":22972,"slug":22973,"articleIntro":-1,"category":22974},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[22975],{"metadata":22976,"sys":22979,"fields":22986},{"tags":22977,"concepts":22978},[],[],{"space":22980,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":22982,"publishedVersion":464,"revision":63,"contentType":22984,"locale":29},{"sys":22981},{"type":12,"linkType":13,"id":14},{"sys":22983},{"id":21,"type":12,"linkType":22},{"sys":22985},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":22987,"metaTitle":474,"metaDescription":475,"mainTitle":22988,"subtitle":493,"heroImage":23003,"ctaButton":516,"ctaLink":517},[473],{"data":22989,"content":22990,"nodeType":448},{},[22991,22997],{"data":22992,"content":22993,"nodeType":486},{},[22994],{"data":22995,"marks":22996,"value":485,"nodeType":84},{},[],{"data":22998,"content":22999,"nodeType":108},{},[23000],{"data":23001,"marks":23002,"value":187,"nodeType":84},{},[],{"metadata":23004,"sys":23007,"fields":23012},{"tags":23005,"concepts":23006},[],[],{"space":23008,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23010,"publishedVersion":63,"revision":45,"locale":29},{"sys":23009},{"type":12,"linkType":13,"id":14},{"sys":23011},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23013},{"url":508,"details":23014,"fileName":514,"contentType":515},{"size":510,"image":23015},{"width":512,"height":513},{"sys":23017,"fields":23020},{"id":23018,"createdAt":23019},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":23021,"slug":23022,"articleIntro":23021,"category":23023},"Compte 614 - Charges locatives","compte-614-charges-locatives",[23024],{"metadata":23025,"sys":23028,"fields":23035},{"tags":23026,"concepts":23027},[],[],{"space":23029,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23031,"publishedVersion":464,"revision":63,"contentType":23033,"locale":29},{"sys":23030},{"type":12,"linkType":13,"id":14},{"sys":23032},{"id":21,"type":12,"linkType":22},{"sys":23034},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23036,"metaTitle":474,"metaDescription":475,"mainTitle":23037,"subtitle":493,"heroImage":23052,"ctaButton":516,"ctaLink":517},[473],{"data":23038,"content":23039,"nodeType":448},{},[23040,23046],{"data":23041,"content":23042,"nodeType":486},{},[23043],{"data":23044,"marks":23045,"value":485,"nodeType":84},{},[],{"data":23047,"content":23048,"nodeType":108},{},[23049],{"data":23050,"marks":23051,"value":187,"nodeType":84},{},[],{"metadata":23053,"sys":23056,"fields":23061},{"tags":23054,"concepts":23055},[],[],{"space":23057,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23059,"publishedVersion":63,"revision":45,"locale":29},{"sys":23058},{"type":12,"linkType":13,"id":14},{"sys":23060},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23062},{"url":508,"details":23063,"fileName":514,"contentType":515},{"size":510,"image":23064},{"width":512,"height":513},{"sys":23066,"fields":23069},{"id":23067,"createdAt":23068},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":23070,"slug":23071,"articleIntro":-1,"category":23072},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[23073],{"metadata":23074,"sys":23077,"fields":23084},{"tags":23075,"concepts":23076},[],[],{"space":23078,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23080,"publishedVersion":464,"revision":63,"contentType":23082,"locale":29},{"sys":23079},{"type":12,"linkType":13,"id":14},{"sys":23081},{"id":21,"type":12,"linkType":22},{"sys":23083},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23085,"metaTitle":474,"metaDescription":475,"mainTitle":23086,"subtitle":493,"heroImage":23101,"ctaButton":516,"ctaLink":517},[473],{"data":23087,"content":23088,"nodeType":448},{},[23089,23095],{"data":23090,"content":23091,"nodeType":486},{},[23092],{"data":23093,"marks":23094,"value":485,"nodeType":84},{},[],{"data":23096,"content":23097,"nodeType":108},{},[23098],{"data":23099,"marks":23100,"value":187,"nodeType":84},{},[],{"metadata":23102,"sys":23105,"fields":23110},{"tags":23103,"concepts":23104},[],[],{"space":23106,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23108,"publishedVersion":63,"revision":45,"locale":29},{"sys":23107},{"type":12,"linkType":13,"id":14},{"sys":23109},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23111},{"url":508,"details":23112,"fileName":514,"contentType":515},{"size":510,"image":23113},{"width":512,"height":513},{"sys":23115,"fields":23118},{"id":23116,"createdAt":23117},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":23119,"slug":23120,"articleIntro":23119,"category":23121},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[23122],{"metadata":23123,"sys":23126,"fields":23133},{"tags":23124,"concepts":23125},[],[],{"space":23127,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23129,"publishedVersion":464,"revision":63,"contentType":23131,"locale":29},{"sys":23128},{"type":12,"linkType":13,"id":14},{"sys":23130},{"id":21,"type":12,"linkType":22},{"sys":23132},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23134,"metaTitle":474,"metaDescription":475,"mainTitle":23135,"subtitle":493,"heroImage":23150,"ctaButton":516,"ctaLink":517},[473],{"data":23136,"content":23137,"nodeType":448},{},[23138,23144],{"data":23139,"content":23140,"nodeType":486},{},[23141],{"data":23142,"marks":23143,"value":485,"nodeType":84},{},[],{"data":23145,"content":23146,"nodeType":108},{},[23147],{"data":23148,"marks":23149,"value":187,"nodeType":84},{},[],{"metadata":23151,"sys":23154,"fields":23159},{"tags":23152,"concepts":23153},[],[],{"space":23155,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23157,"publishedVersion":63,"revision":45,"locale":29},{"sys":23156},{"type":12,"linkType":13,"id":14},{"sys":23158},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23160},{"url":508,"details":23161,"fileName":514,"contentType":515},{"size":510,"image":23162},{"width":512,"height":513},{"sys":23164,"fields":23167},{"id":23165,"createdAt":23166},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":23168,"slug":23169,"articleIntro":23168,"category":23170},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[23171],{"metadata":23172,"sys":23175,"fields":23182},{"tags":23173,"concepts":23174},[],[],{"space":23176,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23178,"publishedVersion":464,"revision":63,"contentType":23180,"locale":29},{"sys":23177},{"type":12,"linkType":13,"id":14},{"sys":23179},{"id":21,"type":12,"linkType":22},{"sys":23181},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23183,"metaTitle":474,"metaDescription":475,"mainTitle":23184,"subtitle":493,"heroImage":23199,"ctaButton":516,"ctaLink":517},[473],{"data":23185,"content":23186,"nodeType":448},{},[23187,23193],{"data":23188,"content":23189,"nodeType":486},{},[23190],{"data":23191,"marks":23192,"value":485,"nodeType":84},{},[],{"data":23194,"content":23195,"nodeType":108},{},[23196],{"data":23197,"marks":23198,"value":187,"nodeType":84},{},[],{"metadata":23200,"sys":23203,"fields":23208},{"tags":23201,"concepts":23202},[],[],{"space":23204,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23206,"publishedVersion":63,"revision":45,"locale":29},{"sys":23205},{"type":12,"linkType":13,"id":14},{"sys":23207},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23209},{"url":508,"details":23210,"fileName":514,"contentType":515},{"size":510,"image":23211},{"width":512,"height":513},{"sys":23213,"fields":23216},{"id":23214,"createdAt":23215},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":23217,"slug":23218,"articleIntro":23217,"category":23219},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[23220],{"metadata":23221,"sys":23224,"fields":23231},{"tags":23222,"concepts":23223},[],[],{"space":23225,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23227,"publishedVersion":464,"revision":63,"contentType":23229,"locale":29},{"sys":23226},{"type":12,"linkType":13,"id":14},{"sys":23228},{"id":21,"type":12,"linkType":22},{"sys":23230},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23232,"metaTitle":474,"metaDescription":475,"mainTitle":23233,"subtitle":493,"heroImage":23248,"ctaButton":516,"ctaLink":517},[473],{"data":23234,"content":23235,"nodeType":448},{},[23236,23242],{"data":23237,"content":23238,"nodeType":486},{},[23239],{"data":23240,"marks":23241,"value":485,"nodeType":84},{},[],{"data":23243,"content":23244,"nodeType":108},{},[23245],{"data":23246,"marks":23247,"value":187,"nodeType":84},{},[],{"metadata":23249,"sys":23252,"fields":23257},{"tags":23250,"concepts":23251},[],[],{"space":23253,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23255,"publishedVersion":63,"revision":45,"locale":29},{"sys":23254},{"type":12,"linkType":13,"id":14},{"sys":23256},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23258},{"url":508,"details":23259,"fileName":514,"contentType":515},{"size":510,"image":23260},{"width":512,"height":513},{"sys":23262,"fields":23265},{"id":23263,"createdAt":23264},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23266,"slug":23267,"articleIntro":-1,"category":23268},"Compte 66 - Charges financières","compte-66-charges-financieres",[23269],{"metadata":23270,"sys":23273,"fields":23280},{"tags":23271,"concepts":23272},[],[],{"space":23274,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23276,"publishedVersion":464,"revision":63,"contentType":23278,"locale":29},{"sys":23275},{"type":12,"linkType":13,"id":14},{"sys":23277},{"id":21,"type":12,"linkType":22},{"sys":23279},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23281,"metaTitle":474,"metaDescription":475,"mainTitle":23282,"subtitle":493,"heroImage":23297,"ctaButton":516,"ctaLink":517},[473],{"data":23283,"content":23284,"nodeType":448},{},[23285,23291],{"data":23286,"content":23287,"nodeType":486},{},[23288],{"data":23289,"marks":23290,"value":485,"nodeType":84},{},[],{"data":23292,"content":23293,"nodeType":108},{},[23294],{"data":23295,"marks":23296,"value":187,"nodeType":84},{},[],{"metadata":23298,"sys":23301,"fields":23306},{"tags":23299,"concepts":23300},[],[],{"space":23302,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23304,"publishedVersion":63,"revision":45,"locale":29},{"sys":23303},{"type":12,"linkType":13,"id":14},{"sys":23305},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23307},{"url":508,"details":23308,"fileName":514,"contentType":515},{"size":510,"image":23309},{"width":512,"height":513},{"sys":23311,"fields":23314},{"id":23312,"createdAt":23313},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":23315,"slug":23316,"articleIntro":23315,"category":23317},"206 - Droit au bail","compte-206-droit-au-bail",[23318],{"metadata":23319,"sys":23322,"fields":23329},{"tags":23320,"concepts":23321},[],[],{"space":23323,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23325,"publishedVersion":464,"revision":63,"contentType":23327,"locale":29},{"sys":23324},{"type":12,"linkType":13,"id":14},{"sys":23326},{"id":21,"type":12,"linkType":22},{"sys":23328},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23330,"metaTitle":474,"metaDescription":475,"mainTitle":23331,"subtitle":493,"heroImage":23346,"ctaButton":516,"ctaLink":517},[473],{"data":23332,"content":23333,"nodeType":448},{},[23334,23340],{"data":23335,"content":23336,"nodeType":486},{},[23337],{"data":23338,"marks":23339,"value":485,"nodeType":84},{},[],{"data":23341,"content":23342,"nodeType":108},{},[23343],{"data":23344,"marks":23345,"value":187,"nodeType":84},{},[],{"metadata":23347,"sys":23350,"fields":23355},{"tags":23348,"concepts":23349},[],[],{"space":23351,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23353,"publishedVersion":63,"revision":45,"locale":29},{"sys":23352},{"type":12,"linkType":13,"id":14},{"sys":23354},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23356},{"url":508,"details":23357,"fileName":514,"contentType":515},{"size":510,"image":23358},{"width":512,"height":513},{"sys":23360,"fields":23363},{"id":23361,"createdAt":23362},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":23364,"slug":23365,"articleIntro":23364,"category":23366},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[23367],{"metadata":23368,"sys":23371,"fields":23378},{"tags":23369,"concepts":23370},[],[],{"space":23372,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23374,"publishedVersion":464,"revision":63,"contentType":23376,"locale":29},{"sys":23373},{"type":12,"linkType":13,"id":14},{"sys":23375},{"id":21,"type":12,"linkType":22},{"sys":23377},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23379,"metaTitle":474,"metaDescription":475,"mainTitle":23380,"subtitle":493,"heroImage":23395,"ctaButton":516,"ctaLink":517},[473],{"data":23381,"content":23382,"nodeType":448},{},[23383,23389],{"data":23384,"content":23385,"nodeType":486},{},[23386],{"data":23387,"marks":23388,"value":485,"nodeType":84},{},[],{"data":23390,"content":23391,"nodeType":108},{},[23392],{"data":23393,"marks":23394,"value":187,"nodeType":84},{},[],{"metadata":23396,"sys":23399,"fields":23404},{"tags":23397,"concepts":23398},[],[],{"space":23400,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23402,"publishedVersion":63,"revision":45,"locale":29},{"sys":23401},{"type":12,"linkType":13,"id":14},{"sys":23403},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23405},{"url":508,"details":23406,"fileName":514,"contentType":515},{"size":510,"image":23407},{"width":512,"height":513},{"sys":23409,"fields":23412},{"id":23410,"createdAt":23411},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":23413,"slug":23414,"articleIntro":23413,"category":23415},"Compte 211 - Terrains","compte-211-terrains",[23416],{"metadata":23417,"sys":23420,"fields":23427},{"tags":23418,"concepts":23419},[],[],{"space":23421,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23423,"publishedVersion":464,"revision":63,"contentType":23425,"locale":29},{"sys":23422},{"type":12,"linkType":13,"id":14},{"sys":23424},{"id":21,"type":12,"linkType":22},{"sys":23426},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23428,"metaTitle":474,"metaDescription":475,"mainTitle":23429,"subtitle":493,"heroImage":23444,"ctaButton":516,"ctaLink":517},[473],{"data":23430,"content":23431,"nodeType":448},{},[23432,23438],{"data":23433,"content":23434,"nodeType":486},{},[23435],{"data":23436,"marks":23437,"value":485,"nodeType":84},{},[],{"data":23439,"content":23440,"nodeType":108},{},[23441],{"data":23442,"marks":23443,"value":187,"nodeType":84},{},[],{"metadata":23445,"sys":23448,"fields":23453},{"tags":23446,"concepts":23447},[],[],{"space":23449,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23451,"publishedVersion":63,"revision":45,"locale":29},{"sys":23450},{"type":12,"linkType":13,"id":14},{"sys":23452},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23454},{"url":508,"details":23455,"fileName":514,"contentType":515},{"size":510,"image":23456},{"width":512,"height":513},{"sys":23458,"fields":23461},{"id":23459,"createdAt":23460},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":23462,"slug":23463,"articleIntro":23462,"category":23464},"613 - Locations","compte-613-locations",[23465],{"metadata":23466,"sys":23469,"fields":23476},{"tags":23467,"concepts":23468},[],[],{"space":23470,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23472,"publishedVersion":464,"revision":63,"contentType":23474,"locale":29},{"sys":23471},{"type":12,"linkType":13,"id":14},{"sys":23473},{"id":21,"type":12,"linkType":22},{"sys":23475},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23477,"metaTitle":474,"metaDescription":475,"mainTitle":23478,"subtitle":493,"heroImage":23493,"ctaButton":516,"ctaLink":517},[473],{"data":23479,"content":23480,"nodeType":448},{},[23481,23487],{"data":23482,"content":23483,"nodeType":486},{},[23484],{"data":23485,"marks":23486,"value":485,"nodeType":84},{},[],{"data":23488,"content":23489,"nodeType":108},{},[23490],{"data":23491,"marks":23492,"value":187,"nodeType":84},{},[],{"metadata":23494,"sys":23497,"fields":23502},{"tags":23495,"concepts":23496},[],[],{"space":23498,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23500,"publishedVersion":63,"revision":45,"locale":29},{"sys":23499},{"type":12,"linkType":13,"id":14},{"sys":23501},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23503},{"url":508,"details":23504,"fileName":514,"contentType":515},{"size":510,"image":23505},{"width":512,"height":513},{"sys":23507,"fields":23510},{"id":23508,"createdAt":23509},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":23511,"slug":23512,"articleIntro":23511,"category":23513},"274 - Prêts","compte-274-prets",[23514],{"metadata":23515,"sys":23518,"fields":23525},{"tags":23516,"concepts":23517},[],[],{"space":23519,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23521,"publishedVersion":464,"revision":63,"contentType":23523,"locale":29},{"sys":23520},{"type":12,"linkType":13,"id":14},{"sys":23522},{"id":21,"type":12,"linkType":22},{"sys":23524},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23526,"metaTitle":474,"metaDescription":475,"mainTitle":23527,"subtitle":493,"heroImage":23542,"ctaButton":516,"ctaLink":517},[473],{"data":23528,"content":23529,"nodeType":448},{},[23530,23536],{"data":23531,"content":23532,"nodeType":486},{},[23533],{"data":23534,"marks":23535,"value":485,"nodeType":84},{},[],{"data":23537,"content":23538,"nodeType":108},{},[23539],{"data":23540,"marks":23541,"value":187,"nodeType":84},{},[],{"metadata":23543,"sys":23546,"fields":23551},{"tags":23544,"concepts":23545},[],[],{"space":23547,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23549,"publishedVersion":63,"revision":45,"locale":29},{"sys":23548},{"type":12,"linkType":13,"id":14},{"sys":23550},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23552},{"url":508,"details":23553,"fileName":514,"contentType":515},{"size":510,"image":23554},{"width":512,"height":513},{"sys":23556,"fields":23559},{"id":23557,"createdAt":23558},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":23560,"slug":23561,"articleIntro":23560,"category":23562},"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",[23563],{"metadata":23564,"sys":23567,"fields":23574},{"tags":23565,"concepts":23566},[],[],{"space":23568,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23570,"publishedVersion":464,"revision":63,"contentType":23572,"locale":29},{"sys":23569},{"type":12,"linkType":13,"id":14},{"sys":23571},{"id":21,"type":12,"linkType":22},{"sys":23573},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23575,"metaTitle":474,"metaDescription":475,"mainTitle":23576,"subtitle":493,"heroImage":23591,"ctaButton":516,"ctaLink":517},[473],{"data":23577,"content":23578,"nodeType":448},{},[23579,23585],{"data":23580,"content":23581,"nodeType":486},{},[23582],{"data":23583,"marks":23584,"value":485,"nodeType":84},{},[],{"data":23586,"content":23587,"nodeType":108},{},[23588],{"data":23589,"marks":23590,"value":187,"nodeType":84},{},[],{"metadata":23592,"sys":23595,"fields":23600},{"tags":23593,"concepts":23594},[],[],{"space":23596,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23598,"publishedVersion":63,"revision":45,"locale":29},{"sys":23597},{"type":12,"linkType":13,"id":14},{"sys":23599},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23601},{"url":508,"details":23602,"fileName":514,"contentType":515},{"size":510,"image":23603},{"width":512,"height":513},{"sys":23605,"fields":23608},{"id":23606,"createdAt":23607},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":23609,"slug":23610,"articleIntro":-1,"category":23611},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[23612],{"metadata":23613,"sys":23616,"fields":23623},{"tags":23614,"concepts":23615},[],[],{"space":23617,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23619,"publishedVersion":464,"revision":63,"contentType":23621,"locale":29},{"sys":23618},{"type":12,"linkType":13,"id":14},{"sys":23620},{"id":21,"type":12,"linkType":22},{"sys":23622},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23624,"metaTitle":474,"metaDescription":475,"mainTitle":23625,"subtitle":493,"heroImage":23640,"ctaButton":516,"ctaLink":517},[473],{"data":23626,"content":23627,"nodeType":448},{},[23628,23634],{"data":23629,"content":23630,"nodeType":486},{},[23631],{"data":23632,"marks":23633,"value":485,"nodeType":84},{},[],{"data":23635,"content":23636,"nodeType":108},{},[23637],{"data":23638,"marks":23639,"value":187,"nodeType":84},{},[],{"metadata":23641,"sys":23644,"fields":23649},{"tags":23642,"concepts":23643},[],[],{"space":23645,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23647,"publishedVersion":63,"revision":45,"locale":29},{"sys":23646},{"type":12,"linkType":13,"id":14},{"sys":23648},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23650},{"url":508,"details":23651,"fileName":514,"contentType":515},{"size":510,"image":23652},{"width":512,"height":513},{"sys":23654,"fields":23657},{"id":23655,"createdAt":23656},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":23658,"slug":23659,"articleIntro":-1,"category":23660},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[23661],{"metadata":23662,"sys":23665,"fields":23672},{"tags":23663,"concepts":23664},[],[],{"space":23666,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23668,"publishedVersion":464,"revision":63,"contentType":23670,"locale":29},{"sys":23667},{"type":12,"linkType":13,"id":14},{"sys":23669},{"id":21,"type":12,"linkType":22},{"sys":23671},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23673,"metaTitle":474,"metaDescription":475,"mainTitle":23674,"subtitle":493,"heroImage":23689,"ctaButton":516,"ctaLink":517},[473],{"data":23675,"content":23676,"nodeType":448},{},[23677,23683],{"data":23678,"content":23679,"nodeType":486},{},[23680],{"data":23681,"marks":23682,"value":485,"nodeType":84},{},[],{"data":23684,"content":23685,"nodeType":108},{},[23686],{"data":23687,"marks":23688,"value":187,"nodeType":84},{},[],{"metadata":23690,"sys":23693,"fields":23698},{"tags":23691,"concepts":23692},[],[],{"space":23694,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23696,"publishedVersion":63,"revision":45,"locale":29},{"sys":23695},{"type":12,"linkType":13,"id":14},{"sys":23697},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23699},{"url":508,"details":23700,"fileName":514,"contentType":515},{"size":510,"image":23701},{"width":512,"height":513},{"sys":23703,"fields":23706},{"id":23704,"createdAt":23705},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":23707,"slug":23708,"articleIntro":23707,"category":23709},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[23710],{"metadata":23711,"sys":23714,"fields":23721},{"tags":23712,"concepts":23713},[],[],{"space":23715,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23717,"publishedVersion":464,"revision":63,"contentType":23719,"locale":29},{"sys":23716},{"type":12,"linkType":13,"id":14},{"sys":23718},{"id":21,"type":12,"linkType":22},{"sys":23720},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23722,"metaTitle":474,"metaDescription":475,"mainTitle":23723,"subtitle":493,"heroImage":23738,"ctaButton":516,"ctaLink":517},[473],{"data":23724,"content":23725,"nodeType":448},{},[23726,23732],{"data":23727,"content":23728,"nodeType":486},{},[23729],{"data":23730,"marks":23731,"value":485,"nodeType":84},{},[],{"data":23733,"content":23734,"nodeType":108},{},[23735],{"data":23736,"marks":23737,"value":187,"nodeType":84},{},[],{"metadata":23739,"sys":23742,"fields":23747},{"tags":23740,"concepts":23741},[],[],{"space":23743,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23745,"publishedVersion":63,"revision":45,"locale":29},{"sys":23744},{"type":12,"linkType":13,"id":14},{"sys":23746},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23748},{"url":508,"details":23749,"fileName":514,"contentType":515},{"size":510,"image":23750},{"width":512,"height":513},{"sys":23752,"fields":23755},{"id":23753,"createdAt":23754},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":23756,"slug":23757,"articleIntro":23756,"category":23758},"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",[23759],{"metadata":23760,"sys":23763,"fields":23770},{"tags":23761,"concepts":23762},[],[],{"space":23764,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23766,"publishedVersion":464,"revision":63,"contentType":23768,"locale":29},{"sys":23765},{"type":12,"linkType":13,"id":14},{"sys":23767},{"id":21,"type":12,"linkType":22},{"sys":23769},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23771,"metaTitle":474,"metaDescription":475,"mainTitle":23772,"subtitle":493,"heroImage":23787,"ctaButton":516,"ctaLink":517},[473],{"data":23773,"content":23774,"nodeType":448},{},[23775,23781],{"data":23776,"content":23777,"nodeType":486},{},[23778],{"data":23779,"marks":23780,"value":485,"nodeType":84},{},[],{"data":23782,"content":23783,"nodeType":108},{},[23784],{"data":23785,"marks":23786,"value":187,"nodeType":84},{},[],{"metadata":23788,"sys":23791,"fields":23796},{"tags":23789,"concepts":23790},[],[],{"space":23792,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23794,"publishedVersion":63,"revision":45,"locale":29},{"sys":23793},{"type":12,"linkType":13,"id":14},{"sys":23795},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23797},{"url":508,"details":23798,"fileName":514,"contentType":515},{"size":510,"image":23799},{"width":512,"height":513},{"sys":23801,"fields":23804},{"id":23802,"createdAt":23803},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":23805,"slug":23806,"articleIntro":23805,"category":23807},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[23808],{"metadata":23809,"sys":23812,"fields":23819},{"tags":23810,"concepts":23811},[],[],{"space":23813,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23815,"publishedVersion":464,"revision":63,"contentType":23817,"locale":29},{"sys":23814},{"type":12,"linkType":13,"id":14},{"sys":23816},{"id":21,"type":12,"linkType":22},{"sys":23818},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23820,"metaTitle":474,"metaDescription":475,"mainTitle":23821,"subtitle":493,"heroImage":23836,"ctaButton":516,"ctaLink":517},[473],{"data":23822,"content":23823,"nodeType":448},{},[23824,23830],{"data":23825,"content":23826,"nodeType":486},{},[23827],{"data":23828,"marks":23829,"value":485,"nodeType":84},{},[],{"data":23831,"content":23832,"nodeType":108},{},[23833],{"data":23834,"marks":23835,"value":187,"nodeType":84},{},[],{"metadata":23837,"sys":23840,"fields":23845},{"tags":23838,"concepts":23839},[],[],{"space":23841,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23843,"publishedVersion":63,"revision":45,"locale":29},{"sys":23842},{"type":12,"linkType":13,"id":14},{"sys":23844},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23846},{"url":508,"details":23847,"fileName":514,"contentType":515},{"size":510,"image":23848},{"width":512,"height":513},{"sys":23850,"fields":23853},{"id":23851,"createdAt":23852},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":23854,"slug":23855,"articleIntro":23854,"category":23856},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[23857],{"metadata":23858,"sys":23861,"fields":23868},{"tags":23859,"concepts":23860},[],[],{"space":23862,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23864,"publishedVersion":464,"revision":63,"contentType":23866,"locale":29},{"sys":23863},{"type":12,"linkType":13,"id":14},{"sys":23865},{"id":21,"type":12,"linkType":22},{"sys":23867},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23869,"metaTitle":474,"metaDescription":475,"mainTitle":23870,"subtitle":493,"heroImage":23885,"ctaButton":516,"ctaLink":517},[473],{"data":23871,"content":23872,"nodeType":448},{},[23873,23879],{"data":23874,"content":23875,"nodeType":486},{},[23876],{"data":23877,"marks":23878,"value":485,"nodeType":84},{},[],{"data":23880,"content":23881,"nodeType":108},{},[23882],{"data":23883,"marks":23884,"value":187,"nodeType":84},{},[],{"metadata":23886,"sys":23889,"fields":23894},{"tags":23887,"concepts":23888},[],[],{"space":23890,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23892,"publishedVersion":63,"revision":45,"locale":29},{"sys":23891},{"type":12,"linkType":13,"id":14},{"sys":23893},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23895},{"url":508,"details":23896,"fileName":514,"contentType":515},{"size":510,"image":23897},{"width":512,"height":513},{"sys":23899,"fields":23902},{"id":23900,"createdAt":23901},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":23903,"slug":23904,"articleIntro":-1,"category":23905},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[23906],{"metadata":23907,"sys":23910,"fields":23917},{"tags":23908,"concepts":23909},[],[],{"space":23911,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23913,"publishedVersion":464,"revision":63,"contentType":23915,"locale":29},{"sys":23912},{"type":12,"linkType":13,"id":14},{"sys":23914},{"id":21,"type":12,"linkType":22},{"sys":23916},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23918,"metaTitle":474,"metaDescription":475,"mainTitle":23919,"subtitle":493,"heroImage":23934,"ctaButton":516,"ctaLink":517},[473],{"data":23920,"content":23921,"nodeType":448},{},[23922,23928],{"data":23923,"content":23924,"nodeType":486},{},[23925],{"data":23926,"marks":23927,"value":485,"nodeType":84},{},[],{"data":23929,"content":23930,"nodeType":108},{},[23931],{"data":23932,"marks":23933,"value":187,"nodeType":84},{},[],{"metadata":23935,"sys":23938,"fields":23943},{"tags":23936,"concepts":23937},[],[],{"space":23939,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23941,"publishedVersion":63,"revision":45,"locale":29},{"sys":23940},{"type":12,"linkType":13,"id":14},{"sys":23942},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23944},{"url":508,"details":23945,"fileName":514,"contentType":515},{"size":510,"image":23946},{"width":512,"height":513},{"sys":23948,"fields":23951},{"id":23949,"createdAt":23950},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":23952,"slug":23953,"articleIntro":23952,"category":23954},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[23955],{"metadata":23956,"sys":23959,"fields":23966},{"tags":23957,"concepts":23958},[],[],{"space":23960,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":23962,"publishedVersion":464,"revision":63,"contentType":23964,"locale":29},{"sys":23961},{"type":12,"linkType":13,"id":14},{"sys":23963},{"id":21,"type":12,"linkType":22},{"sys":23965},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":23967,"metaTitle":474,"metaDescription":475,"mainTitle":23968,"subtitle":493,"heroImage":23983,"ctaButton":516,"ctaLink":517},[473],{"data":23969,"content":23970,"nodeType":448},{},[23971,23977],{"data":23972,"content":23973,"nodeType":486},{},[23974],{"data":23975,"marks":23976,"value":485,"nodeType":84},{},[],{"data":23978,"content":23979,"nodeType":108},{},[23980],{"data":23981,"marks":23982,"value":187,"nodeType":84},{},[],{"metadata":23984,"sys":23987,"fields":23992},{"tags":23985,"concepts":23986},[],[],{"space":23988,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":23990,"publishedVersion":63,"revision":45,"locale":29},{"sys":23989},{"type":12,"linkType":13,"id":14},{"sys":23991},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":23993},{"url":508,"details":23994,"fileName":514,"contentType":515},{"size":510,"image":23995},{"width":512,"height":513},{"sys":23997,"fields":24000},{"id":23998,"createdAt":23999},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":24001,"slug":24002,"articleIntro":-1,"category":24003},"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",[24004],{"metadata":24005,"sys":24008,"fields":24015},{"tags":24006,"concepts":24007},[],[],{"space":24009,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24011,"publishedVersion":464,"revision":63,"contentType":24013,"locale":29},{"sys":24010},{"type":12,"linkType":13,"id":14},{"sys":24012},{"id":21,"type":12,"linkType":22},{"sys":24014},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24016,"metaTitle":474,"metaDescription":475,"mainTitle":24017,"subtitle":493,"heroImage":24032,"ctaButton":516,"ctaLink":517},[473],{"data":24018,"content":24019,"nodeType":448},{},[24020,24026],{"data":24021,"content":24022,"nodeType":486},{},[24023],{"data":24024,"marks":24025,"value":485,"nodeType":84},{},[],{"data":24027,"content":24028,"nodeType":108},{},[24029],{"data":24030,"marks":24031,"value":187,"nodeType":84},{},[],{"metadata":24033,"sys":24036,"fields":24041},{"tags":24034,"concepts":24035},[],[],{"space":24037,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24039,"publishedVersion":63,"revision":45,"locale":29},{"sys":24038},{"type":12,"linkType":13,"id":14},{"sys":24040},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24042},{"url":508,"details":24043,"fileName":514,"contentType":515},{"size":510,"image":24044},{"width":512,"height":513},{"sys":24046,"fields":24049},{"id":24047,"createdAt":24048},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":24050,"slug":24051,"articleIntro":24050,"category":24052},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[24053],{"metadata":24054,"sys":24057,"fields":24064},{"tags":24055,"concepts":24056},[],[],{"space":24058,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24060,"publishedVersion":464,"revision":63,"contentType":24062,"locale":29},{"sys":24059},{"type":12,"linkType":13,"id":14},{"sys":24061},{"id":21,"type":12,"linkType":22},{"sys":24063},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24065,"metaTitle":474,"metaDescription":475,"mainTitle":24066,"subtitle":493,"heroImage":24081,"ctaButton":516,"ctaLink":517},[473],{"data":24067,"content":24068,"nodeType":448},{},[24069,24075],{"data":24070,"content":24071,"nodeType":486},{},[24072],{"data":24073,"marks":24074,"value":485,"nodeType":84},{},[],{"data":24076,"content":24077,"nodeType":108},{},[24078],{"data":24079,"marks":24080,"value":187,"nodeType":84},{},[],{"metadata":24082,"sys":24085,"fields":24090},{"tags":24083,"concepts":24084},[],[],{"space":24086,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24088,"publishedVersion":63,"revision":45,"locale":29},{"sys":24087},{"type":12,"linkType":13,"id":14},{"sys":24089},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24091},{"url":508,"details":24092,"fileName":514,"contentType":515},{"size":510,"image":24093},{"width":512,"height":513},{"sys":24095,"fields":24098},{"id":24096,"createdAt":24097},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":24099,"slug":24100,"articleIntro":24099,"category":24101},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[24102],{"metadata":24103,"sys":24106,"fields":24113},{"tags":24104,"concepts":24105},[],[],{"space":24107,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24109,"publishedVersion":464,"revision":63,"contentType":24111,"locale":29},{"sys":24108},{"type":12,"linkType":13,"id":14},{"sys":24110},{"id":21,"type":12,"linkType":22},{"sys":24112},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24114,"metaTitle":474,"metaDescription":475,"mainTitle":24115,"subtitle":493,"heroImage":24130,"ctaButton":516,"ctaLink":517},[473],{"data":24116,"content":24117,"nodeType":448},{},[24118,24124],{"data":24119,"content":24120,"nodeType":486},{},[24121],{"data":24122,"marks":24123,"value":485,"nodeType":84},{},[],{"data":24125,"content":24126,"nodeType":108},{},[24127],{"data":24128,"marks":24129,"value":187,"nodeType":84},{},[],{"metadata":24131,"sys":24134,"fields":24139},{"tags":24132,"concepts":24133},[],[],{"space":24135,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24137,"publishedVersion":63,"revision":45,"locale":29},{"sys":24136},{"type":12,"linkType":13,"id":14},{"sys":24138},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24140},{"url":508,"details":24141,"fileName":514,"contentType":515},{"size":510,"image":24142},{"width":512,"height":513},{"sys":24144,"fields":24147},{"id":24145,"createdAt":24146},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":24148,"slug":24149,"articleIntro":24148,"category":24150},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[24151],{"metadata":24152,"sys":24155,"fields":24162},{"tags":24153,"concepts":24154},[],[],{"space":24156,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24158,"publishedVersion":464,"revision":63,"contentType":24160,"locale":29},{"sys":24157},{"type":12,"linkType":13,"id":14},{"sys":24159},{"id":21,"type":12,"linkType":22},{"sys":24161},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24163,"metaTitle":474,"metaDescription":475,"mainTitle":24164,"subtitle":493,"heroImage":24179,"ctaButton":516,"ctaLink":517},[473],{"data":24165,"content":24166,"nodeType":448},{},[24167,24173],{"data":24168,"content":24169,"nodeType":486},{},[24170],{"data":24171,"marks":24172,"value":485,"nodeType":84},{},[],{"data":24174,"content":24175,"nodeType":108},{},[24176],{"data":24177,"marks":24178,"value":187,"nodeType":84},{},[],{"metadata":24180,"sys":24183,"fields":24188},{"tags":24181,"concepts":24182},[],[],{"space":24184,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24186,"publishedVersion":63,"revision":45,"locale":29},{"sys":24185},{"type":12,"linkType":13,"id":14},{"sys":24187},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24189},{"url":508,"details":24190,"fileName":514,"contentType":515},{"size":510,"image":24191},{"width":512,"height":513},{"sys":24193,"fields":24196},{"id":24194,"createdAt":24195},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":24197,"slug":24198,"articleIntro":24197,"category":24199},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[24200],{"metadata":24201,"sys":24204,"fields":24211},{"tags":24202,"concepts":24203},[],[],{"space":24205,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24207,"publishedVersion":464,"revision":63,"contentType":24209,"locale":29},{"sys":24206},{"type":12,"linkType":13,"id":14},{"sys":24208},{"id":21,"type":12,"linkType":22},{"sys":24210},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24212,"metaTitle":474,"metaDescription":475,"mainTitle":24213,"subtitle":493,"heroImage":24228,"ctaButton":516,"ctaLink":517},[473],{"data":24214,"content":24215,"nodeType":448},{},[24216,24222],{"data":24217,"content":24218,"nodeType":486},{},[24219],{"data":24220,"marks":24221,"value":485,"nodeType":84},{},[],{"data":24223,"content":24224,"nodeType":108},{},[24225],{"data":24226,"marks":24227,"value":187,"nodeType":84},{},[],{"metadata":24229,"sys":24232,"fields":24237},{"tags":24230,"concepts":24231},[],[],{"space":24233,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24235,"publishedVersion":63,"revision":45,"locale":29},{"sys":24234},{"type":12,"linkType":13,"id":14},{"sys":24236},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24238},{"url":508,"details":24239,"fileName":514,"contentType":515},{"size":510,"image":24240},{"width":512,"height":513},{"sys":24242,"fields":24245},{"id":24243,"createdAt":24244},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":24246,"slug":24247,"articleIntro":24248,"category":24249},"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",[24250],{"metadata":24251,"sys":24254,"fields":24261},{"tags":24252,"concepts":24253},[],[],{"space":24255,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24257,"publishedVersion":464,"revision":63,"contentType":24259,"locale":29},{"sys":24256},{"type":12,"linkType":13,"id":14},{"sys":24258},{"id":21,"type":12,"linkType":22},{"sys":24260},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24262,"metaTitle":474,"metaDescription":475,"mainTitle":24263,"subtitle":493,"heroImage":24278,"ctaButton":516,"ctaLink":517},[473],{"data":24264,"content":24265,"nodeType":448},{},[24266,24272],{"data":24267,"content":24268,"nodeType":486},{},[24269],{"data":24270,"marks":24271,"value":485,"nodeType":84},{},[],{"data":24273,"content":24274,"nodeType":108},{},[24275],{"data":24276,"marks":24277,"value":187,"nodeType":84},{},[],{"metadata":24279,"sys":24282,"fields":24287},{"tags":24280,"concepts":24281},[],[],{"space":24283,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24285,"publishedVersion":63,"revision":45,"locale":29},{"sys":24284},{"type":12,"linkType":13,"id":14},{"sys":24286},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24288},{"url":508,"details":24289,"fileName":514,"contentType":515},{"size":510,"image":24290},{"width":512,"height":513},{"sys":24292,"fields":24295},{"id":24293,"createdAt":24294},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":24296,"slug":24297,"articleIntro":-1,"category":24298},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[24299],{"metadata":24300,"sys":24303,"fields":24310},{"tags":24301,"concepts":24302},[],[],{"space":24304,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24306,"publishedVersion":464,"revision":63,"contentType":24308,"locale":29},{"sys":24305},{"type":12,"linkType":13,"id":14},{"sys":24307},{"id":21,"type":12,"linkType":22},{"sys":24309},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24311,"metaTitle":474,"metaDescription":475,"mainTitle":24312,"subtitle":493,"heroImage":24327,"ctaButton":516,"ctaLink":517},[473],{"data":24313,"content":24314,"nodeType":448},{},[24315,24321],{"data":24316,"content":24317,"nodeType":486},{},[24318],{"data":24319,"marks":24320,"value":485,"nodeType":84},{},[],{"data":24322,"content":24323,"nodeType":108},{},[24324],{"data":24325,"marks":24326,"value":187,"nodeType":84},{},[],{"metadata":24328,"sys":24331,"fields":24336},{"tags":24329,"concepts":24330},[],[],{"space":24332,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24334,"publishedVersion":63,"revision":45,"locale":29},{"sys":24333},{"type":12,"linkType":13,"id":14},{"sys":24335},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24337},{"url":508,"details":24338,"fileName":514,"contentType":515},{"size":510,"image":24339},{"width":512,"height":513},{"sys":24341,"fields":24344},{"id":24342,"createdAt":24343},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":24345,"slug":24346,"articleIntro":24345,"category":24347},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[24348],{"metadata":24349,"sys":24352,"fields":24359},{"tags":24350,"concepts":24351},[],[],{"space":24353,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24355,"publishedVersion":464,"revision":63,"contentType":24357,"locale":29},{"sys":24354},{"type":12,"linkType":13,"id":14},{"sys":24356},{"id":21,"type":12,"linkType":22},{"sys":24358},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24360,"metaTitle":474,"metaDescription":475,"mainTitle":24361,"subtitle":493,"heroImage":24376,"ctaButton":516,"ctaLink":517},[473],{"data":24362,"content":24363,"nodeType":448},{},[24364,24370],{"data":24365,"content":24366,"nodeType":486},{},[24367],{"data":24368,"marks":24369,"value":485,"nodeType":84},{},[],{"data":24371,"content":24372,"nodeType":108},{},[24373],{"data":24374,"marks":24375,"value":187,"nodeType":84},{},[],{"metadata":24377,"sys":24380,"fields":24385},{"tags":24378,"concepts":24379},[],[],{"space":24381,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24383,"publishedVersion":63,"revision":45,"locale":29},{"sys":24382},{"type":12,"linkType":13,"id":14},{"sys":24384},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24386},{"url":508,"details":24387,"fileName":514,"contentType":515},{"size":510,"image":24388},{"width":512,"height":513},{"sys":24390,"fields":24393},{"id":24391,"createdAt":24392},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":24394,"slug":24395,"articleIntro":-1,"category":24396},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[24397],{"metadata":24398,"sys":24401,"fields":24408},{"tags":24399,"concepts":24400},[],[],{"space":24402,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24404,"publishedVersion":464,"revision":63,"contentType":24406,"locale":29},{"sys":24403},{"type":12,"linkType":13,"id":14},{"sys":24405},{"id":21,"type":12,"linkType":22},{"sys":24407},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24409,"metaTitle":474,"metaDescription":475,"mainTitle":24410,"subtitle":493,"heroImage":24425,"ctaButton":516,"ctaLink":517},[473],{"data":24411,"content":24412,"nodeType":448},{},[24413,24419],{"data":24414,"content":24415,"nodeType":486},{},[24416],{"data":24417,"marks":24418,"value":485,"nodeType":84},{},[],{"data":24420,"content":24421,"nodeType":108},{},[24422],{"data":24423,"marks":24424,"value":187,"nodeType":84},{},[],{"metadata":24426,"sys":24429,"fields":24434},{"tags":24427,"concepts":24428},[],[],{"space":24430,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24432,"publishedVersion":63,"revision":45,"locale":29},{"sys":24431},{"type":12,"linkType":13,"id":14},{"sys":24433},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24435},{"url":508,"details":24436,"fileName":514,"contentType":515},{"size":510,"image":24437},{"width":512,"height":513},{"sys":24439,"fields":24442},{"id":24440,"createdAt":24441},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":24443,"slug":24444,"articleIntro":-1,"category":24445},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[24446],{"metadata":24447,"sys":24450,"fields":24457},{"tags":24448,"concepts":24449},[],[],{"space":24451,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24453,"publishedVersion":464,"revision":63,"contentType":24455,"locale":29},{"sys":24452},{"type":12,"linkType":13,"id":14},{"sys":24454},{"id":21,"type":12,"linkType":22},{"sys":24456},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24458,"metaTitle":474,"metaDescription":475,"mainTitle":24459,"subtitle":493,"heroImage":24474,"ctaButton":516,"ctaLink":517},[473],{"data":24460,"content":24461,"nodeType":448},{},[24462,24468],{"data":24463,"content":24464,"nodeType":486},{},[24465],{"data":24466,"marks":24467,"value":485,"nodeType":84},{},[],{"data":24469,"content":24470,"nodeType":108},{},[24471],{"data":24472,"marks":24473,"value":187,"nodeType":84},{},[],{"metadata":24475,"sys":24478,"fields":24483},{"tags":24476,"concepts":24477},[],[],{"space":24479,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24481,"publishedVersion":63,"revision":45,"locale":29},{"sys":24480},{"type":12,"linkType":13,"id":14},{"sys":24482},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24484},{"url":508,"details":24485,"fileName":514,"contentType":515},{"size":510,"image":24486},{"width":512,"height":513},{"sys":24488,"fields":24491},{"id":24489,"createdAt":24490},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":24492,"slug":24493,"articleIntro":24492,"category":24494},"475 - Comptes d'attente","compte-475-comptes-d-attente",[24495],{"metadata":24496,"sys":24499,"fields":24506},{"tags":24497,"concepts":24498},[],[],{"space":24500,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24502,"publishedVersion":464,"revision":63,"contentType":24504,"locale":29},{"sys":24501},{"type":12,"linkType":13,"id":14},{"sys":24503},{"id":21,"type":12,"linkType":22},{"sys":24505},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24507,"metaTitle":474,"metaDescription":475,"mainTitle":24508,"subtitle":493,"heroImage":24523,"ctaButton":516,"ctaLink":517},[473],{"data":24509,"content":24510,"nodeType":448},{},[24511,24517],{"data":24512,"content":24513,"nodeType":486},{},[24514],{"data":24515,"marks":24516,"value":485,"nodeType":84},{},[],{"data":24518,"content":24519,"nodeType":108},{},[24520],{"data":24521,"marks":24522,"value":187,"nodeType":84},{},[],{"metadata":24524,"sys":24527,"fields":24532},{"tags":24525,"concepts":24526},[],[],{"space":24528,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24530,"publishedVersion":63,"revision":45,"locale":29},{"sys":24529},{"type":12,"linkType":13,"id":14},{"sys":24531},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24533},{"url":508,"details":24534,"fileName":514,"contentType":515},{"size":510,"image":24535},{"width":512,"height":513},{"sys":24537,"fields":24540},{"id":24538,"createdAt":24539},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":24541,"slug":24542,"articleIntro":24541,"category":24543},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[24544],{"metadata":24545,"sys":24548,"fields":24555},{"tags":24546,"concepts":24547},[],[],{"space":24549,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24551,"publishedVersion":464,"revision":63,"contentType":24553,"locale":29},{"sys":24550},{"type":12,"linkType":13,"id":14},{"sys":24552},{"id":21,"type":12,"linkType":22},{"sys":24554},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24556,"metaTitle":474,"metaDescription":475,"mainTitle":24557,"subtitle":493,"heroImage":24572,"ctaButton":516,"ctaLink":517},[473],{"data":24558,"content":24559,"nodeType":448},{},[24560,24566],{"data":24561,"content":24562,"nodeType":486},{},[24563],{"data":24564,"marks":24565,"value":485,"nodeType":84},{},[],{"data":24567,"content":24568,"nodeType":108},{},[24569],{"data":24570,"marks":24571,"value":187,"nodeType":84},{},[],{"metadata":24573,"sys":24576,"fields":24581},{"tags":24574,"concepts":24575},[],[],{"space":24577,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24579,"publishedVersion":63,"revision":45,"locale":29},{"sys":24578},{"type":12,"linkType":13,"id":14},{"sys":24580},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24582},{"url":508,"details":24583,"fileName":514,"contentType":515},{"size":510,"image":24584},{"width":512,"height":513},{"sys":24586,"fields":24589},{"id":24587,"createdAt":24588},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":24590,"slug":24591,"articleIntro":24590,"category":24592},"4558 - Intérêts courus","compte-4558-interets-courus",[24593],{"metadata":24594,"sys":24597,"fields":24604},{"tags":24595,"concepts":24596},[],[],{"space":24598,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24600,"publishedVersion":464,"revision":63,"contentType":24602,"locale":29},{"sys":24599},{"type":12,"linkType":13,"id":14},{"sys":24601},{"id":21,"type":12,"linkType":22},{"sys":24603},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24605,"metaTitle":474,"metaDescription":475,"mainTitle":24606,"subtitle":493,"heroImage":24621,"ctaButton":516,"ctaLink":517},[473],{"data":24607,"content":24608,"nodeType":448},{},[24609,24615],{"data":24610,"content":24611,"nodeType":486},{},[24612],{"data":24613,"marks":24614,"value":485,"nodeType":84},{},[],{"data":24616,"content":24617,"nodeType":108},{},[24618],{"data":24619,"marks":24620,"value":187,"nodeType":84},{},[],{"metadata":24622,"sys":24625,"fields":24630},{"tags":24623,"concepts":24624},[],[],{"space":24626,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24628,"publishedVersion":63,"revision":45,"locale":29},{"sys":24627},{"type":12,"linkType":13,"id":14},{"sys":24629},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24631},{"url":508,"details":24632,"fileName":514,"contentType":515},{"size":510,"image":24633},{"width":512,"height":513},{"sys":24635,"fields":24638},{"id":24636,"createdAt":24637},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":24639,"slug":24640,"articleIntro":24639,"category":24641},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[24642],{"metadata":24643,"sys":24646,"fields":24653},{"tags":24644,"concepts":24645},[],[],{"space":24647,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24649,"publishedVersion":464,"revision":63,"contentType":24651,"locale":29},{"sys":24648},{"type":12,"linkType":13,"id":14},{"sys":24650},{"id":21,"type":12,"linkType":22},{"sys":24652},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24654,"metaTitle":474,"metaDescription":475,"mainTitle":24655,"subtitle":493,"heroImage":24670,"ctaButton":516,"ctaLink":517},[473],{"data":24656,"content":24657,"nodeType":448},{},[24658,24664],{"data":24659,"content":24660,"nodeType":486},{},[24661],{"data":24662,"marks":24663,"value":485,"nodeType":84},{},[],{"data":24665,"content":24666,"nodeType":108},{},[24667],{"data":24668,"marks":24669,"value":187,"nodeType":84},{},[],{"metadata":24671,"sys":24674,"fields":24679},{"tags":24672,"concepts":24673},[],[],{"space":24675,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24677,"publishedVersion":63,"revision":45,"locale":29},{"sys":24676},{"type":12,"linkType":13,"id":14},{"sys":24678},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24680},{"url":508,"details":24681,"fileName":514,"contentType":515},{"size":510,"image":24682},{"width":512,"height":513},{"sys":24684,"fields":24687},{"id":24685,"createdAt":24686},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":24688,"slug":24689,"articleIntro":24688,"category":24690},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[24691],{"metadata":24692,"sys":24695,"fields":24702},{"tags":24693,"concepts":24694},[],[],{"space":24696,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24698,"publishedVersion":464,"revision":63,"contentType":24700,"locale":29},{"sys":24697},{"type":12,"linkType":13,"id":14},{"sys":24699},{"id":21,"type":12,"linkType":22},{"sys":24701},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24703,"metaTitle":474,"metaDescription":475,"mainTitle":24704,"subtitle":493,"heroImage":24719,"ctaButton":516,"ctaLink":517},[473],{"data":24705,"content":24706,"nodeType":448},{},[24707,24713],{"data":24708,"content":24709,"nodeType":486},{},[24710],{"data":24711,"marks":24712,"value":485,"nodeType":84},{},[],{"data":24714,"content":24715,"nodeType":108},{},[24716],{"data":24717,"marks":24718,"value":187,"nodeType":84},{},[],{"metadata":24720,"sys":24723,"fields":24728},{"tags":24721,"concepts":24722},[],[],{"space":24724,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24726,"publishedVersion":63,"revision":45,"locale":29},{"sys":24725},{"type":12,"linkType":13,"id":14},{"sys":24727},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24729},{"url":508,"details":24730,"fileName":514,"contentType":515},{"size":510,"image":24731},{"width":512,"height":513},{"sys":24733,"fields":24736},{"id":24734,"createdAt":24735},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":24737,"slug":24738,"articleIntro":24737,"category":24739},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[24740],{"metadata":24741,"sys":24744,"fields":24751},{"tags":24742,"concepts":24743},[],[],{"space":24745,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24747,"publishedVersion":464,"revision":63,"contentType":24749,"locale":29},{"sys":24746},{"type":12,"linkType":13,"id":14},{"sys":24748},{"id":21,"type":12,"linkType":22},{"sys":24750},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24752,"metaTitle":474,"metaDescription":475,"mainTitle":24753,"subtitle":493,"heroImage":24768,"ctaButton":516,"ctaLink":517},[473],{"data":24754,"content":24755,"nodeType":448},{},[24756,24762],{"data":24757,"content":24758,"nodeType":486},{},[24759],{"data":24760,"marks":24761,"value":485,"nodeType":84},{},[],{"data":24763,"content":24764,"nodeType":108},{},[24765],{"data":24766,"marks":24767,"value":187,"nodeType":84},{},[],{"metadata":24769,"sys":24772,"fields":24777},{"tags":24770,"concepts":24771},[],[],{"space":24773,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24775,"publishedVersion":63,"revision":45,"locale":29},{"sys":24774},{"type":12,"linkType":13,"id":14},{"sys":24776},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24778},{"url":508,"details":24779,"fileName":514,"contentType":515},{"size":510,"image":24780},{"width":512,"height":513},{"sys":24782,"fields":24785},{"id":24783,"createdAt":24784},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":24786,"slug":24787,"articleIntro":24786,"category":24788},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[24789],{"metadata":24790,"sys":24793,"fields":24800},{"tags":24791,"concepts":24792},[],[],{"space":24794,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24796,"publishedVersion":464,"revision":63,"contentType":24798,"locale":29},{"sys":24795},{"type":12,"linkType":13,"id":14},{"sys":24797},{"id":21,"type":12,"linkType":22},{"sys":24799},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24801,"metaTitle":474,"metaDescription":475,"mainTitle":24802,"subtitle":493,"heroImage":24817,"ctaButton":516,"ctaLink":517},[473],{"data":24803,"content":24804,"nodeType":448},{},[24805,24811],{"data":24806,"content":24807,"nodeType":486},{},[24808],{"data":24809,"marks":24810,"value":485,"nodeType":84},{},[],{"data":24812,"content":24813,"nodeType":108},{},[24814],{"data":24815,"marks":24816,"value":187,"nodeType":84},{},[],{"metadata":24818,"sys":24821,"fields":24826},{"tags":24819,"concepts":24820},[],[],{"space":24822,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24824,"publishedVersion":63,"revision":45,"locale":29},{"sys":24823},{"type":12,"linkType":13,"id":14},{"sys":24825},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24827},{"url":508,"details":24828,"fileName":514,"contentType":515},{"size":510,"image":24829},{"width":512,"height":513},{"sys":24831,"fields":24834},{"id":24832,"createdAt":24833},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":24835,"slug":24836,"articleIntro":24835,"category":24837},"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",[24838],{"metadata":24839,"sys":24842,"fields":24849},{"tags":24840,"concepts":24841},[],[],{"space":24843,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24845,"publishedVersion":464,"revision":63,"contentType":24847,"locale":29},{"sys":24844},{"type":12,"linkType":13,"id":14},{"sys":24846},{"id":21,"type":12,"linkType":22},{"sys":24848},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24850,"metaTitle":474,"metaDescription":475,"mainTitle":24851,"subtitle":493,"heroImage":24866,"ctaButton":516,"ctaLink":517},[473],{"data":24852,"content":24853,"nodeType":448},{},[24854,24860],{"data":24855,"content":24856,"nodeType":486},{},[24857],{"data":24858,"marks":24859,"value":485,"nodeType":84},{},[],{"data":24861,"content":24862,"nodeType":108},{},[24863],{"data":24864,"marks":24865,"value":187,"nodeType":84},{},[],{"metadata":24867,"sys":24870,"fields":24875},{"tags":24868,"concepts":24869},[],[],{"space":24871,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24873,"publishedVersion":63,"revision":45,"locale":29},{"sys":24872},{"type":12,"linkType":13,"id":14},{"sys":24874},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24876},{"url":508,"details":24877,"fileName":514,"contentType":515},{"size":510,"image":24878},{"width":512,"height":513},{"sys":24880,"fields":24883},{"id":24881,"createdAt":24882},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":24884,"slug":24885,"articleIntro":-1,"category":24886},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[24887],{"metadata":24888,"sys":24891,"fields":24898},{"tags":24889,"concepts":24890},[],[],{"space":24892,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24894,"publishedVersion":464,"revision":63,"contentType":24896,"locale":29},{"sys":24893},{"type":12,"linkType":13,"id":14},{"sys":24895},{"id":21,"type":12,"linkType":22},{"sys":24897},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24899,"metaTitle":474,"metaDescription":475,"mainTitle":24900,"subtitle":493,"heroImage":24915,"ctaButton":516,"ctaLink":517},[473],{"data":24901,"content":24902,"nodeType":448},{},[24903,24909],{"data":24904,"content":24905,"nodeType":486},{},[24906],{"data":24907,"marks":24908,"value":485,"nodeType":84},{},[],{"data":24910,"content":24911,"nodeType":108},{},[24912],{"data":24913,"marks":24914,"value":187,"nodeType":84},{},[],{"metadata":24916,"sys":24919,"fields":24924},{"tags":24917,"concepts":24918},[],[],{"space":24920,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24922,"publishedVersion":63,"revision":45,"locale":29},{"sys":24921},{"type":12,"linkType":13,"id":14},{"sys":24923},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24925},{"url":508,"details":24926,"fileName":514,"contentType":515},{"size":510,"image":24927},{"width":512,"height":513},{"sys":24929,"fields":24932},{"id":24930,"createdAt":24931},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":24933,"slug":24934,"articleIntro":24933,"category":24935},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[24936],{"metadata":24937,"sys":24940,"fields":24947},{"tags":24938,"concepts":24939},[],[],{"space":24941,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24943,"publishedVersion":464,"revision":63,"contentType":24945,"locale":29},{"sys":24942},{"type":12,"linkType":13,"id":14},{"sys":24944},{"id":21,"type":12,"linkType":22},{"sys":24946},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24948,"metaTitle":474,"metaDescription":475,"mainTitle":24949,"subtitle":493,"heroImage":24964,"ctaButton":516,"ctaLink":517},[473],{"data":24950,"content":24951,"nodeType":448},{},[24952,24958],{"data":24953,"content":24954,"nodeType":486},{},[24955],{"data":24956,"marks":24957,"value":485,"nodeType":84},{},[],{"data":24959,"content":24960,"nodeType":108},{},[24961],{"data":24962,"marks":24963,"value":187,"nodeType":84},{},[],{"metadata":24965,"sys":24968,"fields":24973},{"tags":24966,"concepts":24967},[],[],{"space":24969,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":24971,"publishedVersion":63,"revision":45,"locale":29},{"sys":24970},{"type":12,"linkType":13,"id":14},{"sys":24972},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":24974},{"url":508,"details":24975,"fileName":514,"contentType":515},{"size":510,"image":24976},{"width":512,"height":513},{"sys":24978,"fields":24981},{"id":24979,"createdAt":24980},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":24982,"slug":24983,"articleIntro":24982,"category":24984},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[24985],{"metadata":24986,"sys":24989,"fields":24996},{"tags":24987,"concepts":24988},[],[],{"space":24990,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":24992,"publishedVersion":464,"revision":63,"contentType":24994,"locale":29},{"sys":24991},{"type":12,"linkType":13,"id":14},{"sys":24993},{"id":21,"type":12,"linkType":22},{"sys":24995},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":24997,"metaTitle":474,"metaDescription":475,"mainTitle":24998,"subtitle":493,"heroImage":25013,"ctaButton":516,"ctaLink":517},[473],{"data":24999,"content":25000,"nodeType":448},{},[25001,25007],{"data":25002,"content":25003,"nodeType":486},{},[25004],{"data":25005,"marks":25006,"value":485,"nodeType":84},{},[],{"data":25008,"content":25009,"nodeType":108},{},[25010],{"data":25011,"marks":25012,"value":187,"nodeType":84},{},[],{"metadata":25014,"sys":25017,"fields":25022},{"tags":25015,"concepts":25016},[],[],{"space":25018,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25020,"publishedVersion":63,"revision":45,"locale":29},{"sys":25019},{"type":12,"linkType":13,"id":14},{"sys":25021},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25023},{"url":508,"details":25024,"fileName":514,"contentType":515},{"size":510,"image":25025},{"width":512,"height":513},{"sys":25027,"fields":25030},{"id":25028,"createdAt":25029},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":25031,"slug":25032,"articleIntro":25031,"category":25033},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[25034],{"metadata":25035,"sys":25038,"fields":25045},{"tags":25036,"concepts":25037},[],[],{"space":25039,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25041,"publishedVersion":464,"revision":63,"contentType":25043,"locale":29},{"sys":25040},{"type":12,"linkType":13,"id":14},{"sys":25042},{"id":21,"type":12,"linkType":22},{"sys":25044},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25046,"metaTitle":474,"metaDescription":475,"mainTitle":25047,"subtitle":493,"heroImage":25062,"ctaButton":516,"ctaLink":517},[473],{"data":25048,"content":25049,"nodeType":448},{},[25050,25056],{"data":25051,"content":25052,"nodeType":486},{},[25053],{"data":25054,"marks":25055,"value":485,"nodeType":84},{},[],{"data":25057,"content":25058,"nodeType":108},{},[25059],{"data":25060,"marks":25061,"value":187,"nodeType":84},{},[],{"metadata":25063,"sys":25066,"fields":25071},{"tags":25064,"concepts":25065},[],[],{"space":25067,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25069,"publishedVersion":63,"revision":45,"locale":29},{"sys":25068},{"type":12,"linkType":13,"id":14},{"sys":25070},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25072},{"url":508,"details":25073,"fileName":514,"contentType":515},{"size":510,"image":25074},{"width":512,"height":513},{"sys":25076,"fields":25079},{"id":25077,"createdAt":25078},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":25080,"slug":25081,"articleIntro":25080,"category":25082},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[25083],{"metadata":25084,"sys":25087,"fields":25094},{"tags":25085,"concepts":25086},[],[],{"space":25088,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25090,"publishedVersion":464,"revision":63,"contentType":25092,"locale":29},{"sys":25089},{"type":12,"linkType":13,"id":14},{"sys":25091},{"id":21,"type":12,"linkType":22},{"sys":25093},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25095,"metaTitle":474,"metaDescription":475,"mainTitle":25096,"subtitle":493,"heroImage":25111,"ctaButton":516,"ctaLink":517},[473],{"data":25097,"content":25098,"nodeType":448},{},[25099,25105],{"data":25100,"content":25101,"nodeType":486},{},[25102],{"data":25103,"marks":25104,"value":485,"nodeType":84},{},[],{"data":25106,"content":25107,"nodeType":108},{},[25108],{"data":25109,"marks":25110,"value":187,"nodeType":84},{},[],{"metadata":25112,"sys":25115,"fields":25120},{"tags":25113,"concepts":25114},[],[],{"space":25116,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25118,"publishedVersion":63,"revision":45,"locale":29},{"sys":25117},{"type":12,"linkType":13,"id":14},{"sys":25119},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25121},{"url":508,"details":25122,"fileName":514,"contentType":515},{"size":510,"image":25123},{"width":512,"height":513},{"sys":25125,"fields":25128},{"id":25126,"createdAt":25127},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":25129,"slug":25130,"articleIntro":25129,"category":25131},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[25132],{"metadata":25133,"sys":25136,"fields":25143},{"tags":25134,"concepts":25135},[],[],{"space":25137,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25139,"publishedVersion":464,"revision":63,"contentType":25141,"locale":29},{"sys":25138},{"type":12,"linkType":13,"id":14},{"sys":25140},{"id":21,"type":12,"linkType":22},{"sys":25142},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25144,"metaTitle":474,"metaDescription":475,"mainTitle":25145,"subtitle":493,"heroImage":25160,"ctaButton":516,"ctaLink":517},[473],{"data":25146,"content":25147,"nodeType":448},{},[25148,25154],{"data":25149,"content":25150,"nodeType":486},{},[25151],{"data":25152,"marks":25153,"value":485,"nodeType":84},{},[],{"data":25155,"content":25156,"nodeType":108},{},[25157],{"data":25158,"marks":25159,"value":187,"nodeType":84},{},[],{"metadata":25161,"sys":25164,"fields":25169},{"tags":25162,"concepts":25163},[],[],{"space":25165,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25167,"publishedVersion":63,"revision":45,"locale":29},{"sys":25166},{"type":12,"linkType":13,"id":14},{"sys":25168},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25170},{"url":508,"details":25171,"fileName":514,"contentType":515},{"size":510,"image":25172},{"width":512,"height":513},{"sys":25174,"fields":25177},{"id":25175,"createdAt":25176},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":25178,"slug":25179,"articleIntro":-1,"category":25180},"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",[25181],{"metadata":25182,"sys":25185,"fields":25192},{"tags":25183,"concepts":25184},[],[],{"space":25186,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25188,"publishedVersion":464,"revision":63,"contentType":25190,"locale":29},{"sys":25187},{"type":12,"linkType":13,"id":14},{"sys":25189},{"id":21,"type":12,"linkType":22},{"sys":25191},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25193,"metaTitle":474,"metaDescription":475,"mainTitle":25194,"subtitle":493,"heroImage":25209,"ctaButton":516,"ctaLink":517},[473],{"data":25195,"content":25196,"nodeType":448},{},[25197,25203],{"data":25198,"content":25199,"nodeType":486},{},[25200],{"data":25201,"marks":25202,"value":485,"nodeType":84},{},[],{"data":25204,"content":25205,"nodeType":108},{},[25206],{"data":25207,"marks":25208,"value":187,"nodeType":84},{},[],{"metadata":25210,"sys":25213,"fields":25218},{"tags":25211,"concepts":25212},[],[],{"space":25214,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25216,"publishedVersion":63,"revision":45,"locale":29},{"sys":25215},{"type":12,"linkType":13,"id":14},{"sys":25217},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25219},{"url":508,"details":25220,"fileName":514,"contentType":515},{"size":510,"image":25221},{"width":512,"height":513},{"sys":25223,"fields":25226},{"id":25224,"createdAt":25225},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":25227,"slug":25228,"articleIntro":25227,"category":25229},"473 - Comptes d'attente","compte-473-comptes-d-attente",[25230],{"metadata":25231,"sys":25234,"fields":25241},{"tags":25232,"concepts":25233},[],[],{"space":25235,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25237,"publishedVersion":464,"revision":63,"contentType":25239,"locale":29},{"sys":25236},{"type":12,"linkType":13,"id":14},{"sys":25238},{"id":21,"type":12,"linkType":22},{"sys":25240},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25242,"metaTitle":474,"metaDescription":475,"mainTitle":25243,"subtitle":493,"heroImage":25258,"ctaButton":516,"ctaLink":517},[473],{"data":25244,"content":25245,"nodeType":448},{},[25246,25252],{"data":25247,"content":25248,"nodeType":486},{},[25249],{"data":25250,"marks":25251,"value":485,"nodeType":84},{},[],{"data":25253,"content":25254,"nodeType":108},{},[25255],{"data":25256,"marks":25257,"value":187,"nodeType":84},{},[],{"metadata":25259,"sys":25262,"fields":25267},{"tags":25260,"concepts":25261},[],[],{"space":25263,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25265,"publishedVersion":63,"revision":45,"locale":29},{"sys":25264},{"type":12,"linkType":13,"id":14},{"sys":25266},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25268},{"url":508,"details":25269,"fileName":514,"contentType":515},{"size":510,"image":25270},{"width":512,"height":513},{"sys":25272,"fields":25275},{"id":25273,"createdAt":25274},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":25276,"slug":25277,"articleIntro":-1,"category":25278},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[25279],{"metadata":25280,"sys":25283,"fields":25290},{"tags":25281,"concepts":25282},[],[],{"space":25284,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25286,"publishedVersion":464,"revision":63,"contentType":25288,"locale":29},{"sys":25285},{"type":12,"linkType":13,"id":14},{"sys":25287},{"id":21,"type":12,"linkType":22},{"sys":25289},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25291,"metaTitle":474,"metaDescription":475,"mainTitle":25292,"subtitle":493,"heroImage":25307,"ctaButton":516,"ctaLink":517},[473],{"data":25293,"content":25294,"nodeType":448},{},[25295,25301],{"data":25296,"content":25297,"nodeType":486},{},[25298],{"data":25299,"marks":25300,"value":485,"nodeType":84},{},[],{"data":25302,"content":25303,"nodeType":108},{},[25304],{"data":25305,"marks":25306,"value":187,"nodeType":84},{},[],{"metadata":25308,"sys":25311,"fields":25316},{"tags":25309,"concepts":25310},[],[],{"space":25312,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25314,"publishedVersion":63,"revision":45,"locale":29},{"sys":25313},{"type":12,"linkType":13,"id":14},{"sys":25315},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25317},{"url":508,"details":25318,"fileName":514,"contentType":515},{"size":510,"image":25319},{"width":512,"height":513},{"sys":25321,"fields":25324},{"id":25322,"createdAt":25323},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":25325,"slug":25326,"articleIntro":25325,"category":25327},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[25328],{"metadata":25329,"sys":25332,"fields":25339},{"tags":25330,"concepts":25331},[],[],{"space":25333,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25335,"publishedVersion":464,"revision":63,"contentType":25337,"locale":29},{"sys":25334},{"type":12,"linkType":13,"id":14},{"sys":25336},{"id":21,"type":12,"linkType":22},{"sys":25338},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25340,"metaTitle":474,"metaDescription":475,"mainTitle":25341,"subtitle":493,"heroImage":25356,"ctaButton":516,"ctaLink":517},[473],{"data":25342,"content":25343,"nodeType":448},{},[25344,25350],{"data":25345,"content":25346,"nodeType":486},{},[25347],{"data":25348,"marks":25349,"value":485,"nodeType":84},{},[],{"data":25351,"content":25352,"nodeType":108},{},[25353],{"data":25354,"marks":25355,"value":187,"nodeType":84},{},[],{"metadata":25357,"sys":25360,"fields":25365},{"tags":25358,"concepts":25359},[],[],{"space":25361,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25363,"publishedVersion":63,"revision":45,"locale":29},{"sys":25362},{"type":12,"linkType":13,"id":14},{"sys":25364},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25366},{"url":508,"details":25367,"fileName":514,"contentType":515},{"size":510,"image":25368},{"width":512,"height":513},{"sys":25370,"fields":25373},{"id":25371,"createdAt":25372},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":25374,"slug":25375,"articleIntro":25374,"category":25376},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[25377],{"metadata":25378,"sys":25381,"fields":25388},{"tags":25379,"concepts":25380},[],[],{"space":25382,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25384,"publishedVersion":464,"revision":63,"contentType":25386,"locale":29},{"sys":25383},{"type":12,"linkType":13,"id":14},{"sys":25385},{"id":21,"type":12,"linkType":22},{"sys":25387},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25389,"metaTitle":474,"metaDescription":475,"mainTitle":25390,"subtitle":493,"heroImage":25405,"ctaButton":516,"ctaLink":517},[473],{"data":25391,"content":25392,"nodeType":448},{},[25393,25399],{"data":25394,"content":25395,"nodeType":486},{},[25396],{"data":25397,"marks":25398,"value":485,"nodeType":84},{},[],{"data":25400,"content":25401,"nodeType":108},{},[25402],{"data":25403,"marks":25404,"value":187,"nodeType":84},{},[],{"metadata":25406,"sys":25409,"fields":25414},{"tags":25407,"concepts":25408},[],[],{"space":25410,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25412,"publishedVersion":63,"revision":45,"locale":29},{"sys":25411},{"type":12,"linkType":13,"id":14},{"sys":25413},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25415},{"url":508,"details":25416,"fileName":514,"contentType":515},{"size":510,"image":25417},{"width":512,"height":513},{"sys":25419,"fields":25422},{"id":25420,"createdAt":25421},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":25423,"slug":25424,"articleIntro":25423,"category":25425},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[25426],{"metadata":25427,"sys":25430,"fields":25437},{"tags":25428,"concepts":25429},[],[],{"space":25431,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25433,"publishedVersion":464,"revision":63,"contentType":25435,"locale":29},{"sys":25432},{"type":12,"linkType":13,"id":14},{"sys":25434},{"id":21,"type":12,"linkType":22},{"sys":25436},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25438,"metaTitle":474,"metaDescription":475,"mainTitle":25439,"subtitle":493,"heroImage":25454,"ctaButton":516,"ctaLink":517},[473],{"data":25440,"content":25441,"nodeType":448},{},[25442,25448],{"data":25443,"content":25444,"nodeType":486},{},[25445],{"data":25446,"marks":25447,"value":485,"nodeType":84},{},[],{"data":25449,"content":25450,"nodeType":108},{},[25451],{"data":25452,"marks":25453,"value":187,"nodeType":84},{},[],{"metadata":25455,"sys":25458,"fields":25463},{"tags":25456,"concepts":25457},[],[],{"space":25459,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25461,"publishedVersion":63,"revision":45,"locale":29},{"sys":25460},{"type":12,"linkType":13,"id":14},{"sys":25462},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25464},{"url":508,"details":25465,"fileName":514,"contentType":515},{"size":510,"image":25466},{"width":512,"height":513},{"sys":25468,"fields":25471},{"id":25469,"createdAt":25470},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":25472,"slug":25473,"articleIntro":25472,"category":25474},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[25475],{"metadata":25476,"sys":25479,"fields":25486},{"tags":25477,"concepts":25478},[],[],{"space":25480,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25482,"publishedVersion":464,"revision":63,"contentType":25484,"locale":29},{"sys":25481},{"type":12,"linkType":13,"id":14},{"sys":25483},{"id":21,"type":12,"linkType":22},{"sys":25485},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25487,"metaTitle":474,"metaDescription":475,"mainTitle":25488,"subtitle":493,"heroImage":25503,"ctaButton":516,"ctaLink":517},[473],{"data":25489,"content":25490,"nodeType":448},{},[25491,25497],{"data":25492,"content":25493,"nodeType":486},{},[25494],{"data":25495,"marks":25496,"value":485,"nodeType":84},{},[],{"data":25498,"content":25499,"nodeType":108},{},[25500],{"data":25501,"marks":25502,"value":187,"nodeType":84},{},[],{"metadata":25504,"sys":25507,"fields":25512},{"tags":25505,"concepts":25506},[],[],{"space":25508,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25510,"publishedVersion":63,"revision":45,"locale":29},{"sys":25509},{"type":12,"linkType":13,"id":14},{"sys":25511},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25513},{"url":508,"details":25514,"fileName":514,"contentType":515},{"size":510,"image":25515},{"width":512,"height":513},{"sys":25517,"fields":25520},{"id":25518,"createdAt":25519},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":25521,"slug":25522,"articleIntro":25521,"category":25523},"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",[25524],{"metadata":25525,"sys":25528,"fields":25535},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25531,"publishedVersion":464,"revision":63,"contentType":25533,"locale":29},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":21,"type":12,"linkType":22},{"sys":25534},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25536,"metaTitle":474,"metaDescription":475,"mainTitle":25537,"subtitle":493,"heroImage":25552,"ctaButton":516,"ctaLink":517},[473],{"data":25538,"content":25539,"nodeType":448},{},[25540,25546],{"data":25541,"content":25542,"nodeType":486},{},[25543],{"data":25544,"marks":25545,"value":485,"nodeType":84},{},[],{"data":25547,"content":25548,"nodeType":108},{},[25549],{"data":25550,"marks":25551,"value":187,"nodeType":84},{},[],{"metadata":25553,"sys":25556,"fields":25561},{"tags":25554,"concepts":25555},[],[],{"space":25557,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25559,"publishedVersion":63,"revision":45,"locale":29},{"sys":25558},{"type":12,"linkType":13,"id":14},{"sys":25560},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25562},{"url":508,"details":25563,"fileName":514,"contentType":515},{"size":510,"image":25564},{"width":512,"height":513},{"sys":25566,"fields":25569},{"id":25567,"createdAt":25568},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":25570,"slug":25571,"articleIntro":25570,"category":25572},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[25573],{"metadata":25574,"sys":25577,"fields":25584},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25580,"publishedVersion":464,"revision":63,"contentType":25582,"locale":29},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":21,"type":12,"linkType":22},{"sys":25583},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25585,"metaTitle":474,"metaDescription":475,"mainTitle":25586,"subtitle":493,"heroImage":25601,"ctaButton":516,"ctaLink":517},[473],{"data":25587,"content":25588,"nodeType":448},{},[25589,25595],{"data":25590,"content":25591,"nodeType":486},{},[25592],{"data":25593,"marks":25594,"value":485,"nodeType":84},{},[],{"data":25596,"content":25597,"nodeType":108},{},[25598],{"data":25599,"marks":25600,"value":187,"nodeType":84},{},[],{"metadata":25602,"sys":25605,"fields":25610},{"tags":25603,"concepts":25604},[],[],{"space":25606,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25608,"publishedVersion":63,"revision":45,"locale":29},{"sys":25607},{"type":12,"linkType":13,"id":14},{"sys":25609},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25611},{"url":508,"details":25612,"fileName":514,"contentType":515},{"size":510,"image":25613},{"width":512,"height":513},{"sys":25615,"fields":25618},{"id":25616,"createdAt":25617},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":25619,"slug":25620,"articleIntro":25619,"category":25621},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[25622],{"metadata":25623,"sys":25626,"fields":25633},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25629,"publishedVersion":464,"revision":63,"contentType":25631,"locale":29},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":21,"type":12,"linkType":22},{"sys":25632},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25634,"metaTitle":474,"metaDescription":475,"mainTitle":25635,"subtitle":493,"heroImage":25650,"ctaButton":516,"ctaLink":517},[473],{"data":25636,"content":25637,"nodeType":448},{},[25638,25644],{"data":25639,"content":25640,"nodeType":486},{},[25641],{"data":25642,"marks":25643,"value":485,"nodeType":84},{},[],{"data":25645,"content":25646,"nodeType":108},{},[25647],{"data":25648,"marks":25649,"value":187,"nodeType":84},{},[],{"metadata":25651,"sys":25654,"fields":25659},{"tags":25652,"concepts":25653},[],[],{"space":25655,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25657,"publishedVersion":63,"revision":45,"locale":29},{"sys":25656},{"type":12,"linkType":13,"id":14},{"sys":25658},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25660},{"url":508,"details":25661,"fileName":514,"contentType":515},{"size":510,"image":25662},{"width":512,"height":513},{"sys":25664,"fields":25667},{"id":25665,"createdAt":25666},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":25668,"slug":25669,"articleIntro":25668,"category":25670},"Compte 503 - Actions","compte-503-actions",[25671],{"metadata":25672,"sys":25675,"fields":25682},{"tags":25673,"concepts":25674},[],[],{"space":25676,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25678,"publishedVersion":464,"revision":63,"contentType":25680,"locale":29},{"sys":25677},{"type":12,"linkType":13,"id":14},{"sys":25679},{"id":21,"type":12,"linkType":22},{"sys":25681},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25683,"metaTitle":474,"metaDescription":475,"mainTitle":25684,"subtitle":493,"heroImage":25699,"ctaButton":516,"ctaLink":517},[473],{"data":25685,"content":25686,"nodeType":448},{},[25687,25693],{"data":25688,"content":25689,"nodeType":486},{},[25690],{"data":25691,"marks":25692,"value":485,"nodeType":84},{},[],{"data":25694,"content":25695,"nodeType":108},{},[25696],{"data":25697,"marks":25698,"value":187,"nodeType":84},{},[],{"metadata":25700,"sys":25703,"fields":25708},{"tags":25701,"concepts":25702},[],[],{"space":25704,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25706,"publishedVersion":63,"revision":45,"locale":29},{"sys":25705},{"type":12,"linkType":13,"id":14},{"sys":25707},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25709},{"url":508,"details":25710,"fileName":514,"contentType":515},{"size":510,"image":25711},{"width":512,"height":513},{"sys":25713,"fields":25716},{"id":25714,"createdAt":25715},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":25717,"slug":25718,"articleIntro":25717,"category":25719},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[25720],{"metadata":25721,"sys":25724,"fields":25731},{"tags":25722,"concepts":25723},[],[],{"space":25725,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25727,"publishedVersion":464,"revision":63,"contentType":25729,"locale":29},{"sys":25726},{"type":12,"linkType":13,"id":14},{"sys":25728},{"id":21,"type":12,"linkType":22},{"sys":25730},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25732,"metaTitle":474,"metaDescription":475,"mainTitle":25733,"subtitle":493,"heroImage":25748,"ctaButton":516,"ctaLink":517},[473],{"data":25734,"content":25735,"nodeType":448},{},[25736,25742],{"data":25737,"content":25738,"nodeType":486},{},[25739],{"data":25740,"marks":25741,"value":485,"nodeType":84},{},[],{"data":25743,"content":25744,"nodeType":108},{},[25745],{"data":25746,"marks":25747,"value":187,"nodeType":84},{},[],{"metadata":25749,"sys":25752,"fields":25757},{"tags":25750,"concepts":25751},[],[],{"space":25753,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25755,"publishedVersion":63,"revision":45,"locale":29},{"sys":25754},{"type":12,"linkType":13,"id":14},{"sys":25756},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25758},{"url":508,"details":25759,"fileName":514,"contentType":515},{"size":510,"image":25760},{"width":512,"height":513},{"sys":25762,"fields":25765},{"id":25763,"createdAt":25764},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":25766,"slug":25767,"articleIntro":25766,"category":25768},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[25769],{"metadata":25770,"sys":25773,"fields":25780},{"tags":25771,"concepts":25772},[],[],{"space":25774,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25776,"publishedVersion":464,"revision":63,"contentType":25778,"locale":29},{"sys":25775},{"type":12,"linkType":13,"id":14},{"sys":25777},{"id":21,"type":12,"linkType":22},{"sys":25779},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25781,"metaTitle":474,"metaDescription":475,"mainTitle":25782,"subtitle":493,"heroImage":25797,"ctaButton":516,"ctaLink":517},[473],{"data":25783,"content":25784,"nodeType":448},{},[25785,25791],{"data":25786,"content":25787,"nodeType":486},{},[25788],{"data":25789,"marks":25790,"value":485,"nodeType":84},{},[],{"data":25792,"content":25793,"nodeType":108},{},[25794],{"data":25795,"marks":25796,"value":187,"nodeType":84},{},[],{"metadata":25798,"sys":25801,"fields":25806},{"tags":25799,"concepts":25800},[],[],{"space":25802,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25804,"publishedVersion":63,"revision":45,"locale":29},{"sys":25803},{"type":12,"linkType":13,"id":14},{"sys":25805},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25807},{"url":508,"details":25808,"fileName":514,"contentType":515},{"size":510,"image":25809},{"width":512,"height":513},{"sys":25811,"fields":25814},{"id":25812,"createdAt":25813},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":25815,"slug":25816,"articleIntro":25815,"category":25817},"Compte 106 - Réserves","compte-106-reserves",[25818],{"metadata":25819,"sys":25822,"fields":25829},{"tags":25820,"concepts":25821},[],[],{"space":25823,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25825,"publishedVersion":464,"revision":63,"contentType":25827,"locale":29},{"sys":25824},{"type":12,"linkType":13,"id":14},{"sys":25826},{"id":21,"type":12,"linkType":22},{"sys":25828},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25830,"metaTitle":474,"metaDescription":475,"mainTitle":25831,"subtitle":493,"heroImage":25846,"ctaButton":516,"ctaLink":517},[473],{"data":25832,"content":25833,"nodeType":448},{},[25834,25840],{"data":25835,"content":25836,"nodeType":486},{},[25837],{"data":25838,"marks":25839,"value":485,"nodeType":84},{},[],{"data":25841,"content":25842,"nodeType":108},{},[25843],{"data":25844,"marks":25845,"value":187,"nodeType":84},{},[],{"metadata":25847,"sys":25850,"fields":25855},{"tags":25848,"concepts":25849},[],[],{"space":25851,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25853,"publishedVersion":63,"revision":45,"locale":29},{"sys":25852},{"type":12,"linkType":13,"id":14},{"sys":25854},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25856},{"url":508,"details":25857,"fileName":514,"contentType":515},{"size":510,"image":25858},{"width":512,"height":513},{"sys":25860,"fields":25863},{"id":25861,"createdAt":25862},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":25864,"slug":25865,"articleIntro":25864,"category":25866},"472 - Comptes d'attente","compte-472-comptes-d-attente",[25867],{"metadata":25868,"sys":25871,"fields":25878},{"tags":25869,"concepts":25870},[],[],{"space":25872,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25874,"publishedVersion":464,"revision":63,"contentType":25876,"locale":29},{"sys":25873},{"type":12,"linkType":13,"id":14},{"sys":25875},{"id":21,"type":12,"linkType":22},{"sys":25877},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25879,"metaTitle":474,"metaDescription":475,"mainTitle":25880,"subtitle":493,"heroImage":25895,"ctaButton":516,"ctaLink":517},[473],{"data":25881,"content":25882,"nodeType":448},{},[25883,25889],{"data":25884,"content":25885,"nodeType":486},{},[25886],{"data":25887,"marks":25888,"value":485,"nodeType":84},{},[],{"data":25890,"content":25891,"nodeType":108},{},[25892],{"data":25893,"marks":25894,"value":187,"nodeType":84},{},[],{"metadata":25896,"sys":25899,"fields":25904},{"tags":25897,"concepts":25898},[],[],{"space":25900,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25902,"publishedVersion":63,"revision":45,"locale":29},{"sys":25901},{"type":12,"linkType":13,"id":14},{"sys":25903},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25905},{"url":508,"details":25906,"fileName":514,"contentType":515},{"size":510,"image":25907},{"width":512,"height":513},{"sys":25909,"fields":25912},{"id":25910,"createdAt":25911},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":25913,"slug":25914,"articleIntro":25913,"category":25915},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[25916],{"metadata":25917,"sys":25920,"fields":25927},{"tags":25918,"concepts":25919},[],[],{"space":25921,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25923,"publishedVersion":464,"revision":63,"contentType":25925,"locale":29},{"sys":25922},{"type":12,"linkType":13,"id":14},{"sys":25924},{"id":21,"type":12,"linkType":22},{"sys":25926},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25928,"metaTitle":474,"metaDescription":475,"mainTitle":25929,"subtitle":493,"heroImage":25944,"ctaButton":516,"ctaLink":517},[473],{"data":25930,"content":25931,"nodeType":448},{},[25932,25938],{"data":25933,"content":25934,"nodeType":486},{},[25935],{"data":25936,"marks":25937,"value":485,"nodeType":84},{},[],{"data":25939,"content":25940,"nodeType":108},{},[25941],{"data":25942,"marks":25943,"value":187,"nodeType":84},{},[],{"metadata":25945,"sys":25948,"fields":25953},{"tags":25946,"concepts":25947},[],[],{"space":25949,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":25951,"publishedVersion":63,"revision":45,"locale":29},{"sys":25950},{"type":12,"linkType":13,"id":14},{"sys":25952},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":25954},{"url":508,"details":25955,"fileName":514,"contentType":515},{"size":510,"image":25956},{"width":512,"height":513},{"sys":25958,"fields":25961},{"id":25959,"createdAt":25960},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":25962,"slug":25963,"articleIntro":25964,"category":25965},"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. ",[25966],{"metadata":25967,"sys":25970,"fields":25977},{"tags":25968,"concepts":25969},[],[],{"space":25971,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":25973,"publishedVersion":464,"revision":63,"contentType":25975,"locale":29},{"sys":25972},{"type":12,"linkType":13,"id":14},{"sys":25974},{"id":21,"type":12,"linkType":22},{"sys":25976},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":25978,"metaTitle":474,"metaDescription":475,"mainTitle":25979,"subtitle":493,"heroImage":25994,"ctaButton":516,"ctaLink":517},[473],{"data":25980,"content":25981,"nodeType":448},{},[25982,25988],{"data":25983,"content":25984,"nodeType":486},{},[25985],{"data":25986,"marks":25987,"value":485,"nodeType":84},{},[],{"data":25989,"content":25990,"nodeType":108},{},[25991],{"data":25992,"marks":25993,"value":187,"nodeType":84},{},[],{"metadata":25995,"sys":25998,"fields":26003},{"tags":25996,"concepts":25997},[],[],{"space":25999,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26001,"publishedVersion":63,"revision":45,"locale":29},{"sys":26000},{"type":12,"linkType":13,"id":14},{"sys":26002},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26004},{"url":508,"details":26005,"fileName":514,"contentType":515},{"size":510,"image":26006},{"width":512,"height":513},{"sys":26008,"fields":26011},{"id":26009,"createdAt":26010},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":26012,"slug":26013,"articleIntro":-1,"category":26014},"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",[26015],{"metadata":26016,"sys":26019,"fields":26026},{"tags":26017,"concepts":26018},[],[],{"space":26020,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26022,"publishedVersion":464,"revision":63,"contentType":26024,"locale":29},{"sys":26021},{"type":12,"linkType":13,"id":14},{"sys":26023},{"id":21,"type":12,"linkType":22},{"sys":26025},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26027,"metaTitle":474,"metaDescription":475,"mainTitle":26028,"subtitle":493,"heroImage":26043,"ctaButton":516,"ctaLink":517},[473],{"data":26029,"content":26030,"nodeType":448},{},[26031,26037],{"data":26032,"content":26033,"nodeType":486},{},[26034],{"data":26035,"marks":26036,"value":485,"nodeType":84},{},[],{"data":26038,"content":26039,"nodeType":108},{},[26040],{"data":26041,"marks":26042,"value":187,"nodeType":84},{},[],{"metadata":26044,"sys":26047,"fields":26052},{"tags":26045,"concepts":26046},[],[],{"space":26048,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26050,"publishedVersion":63,"revision":45,"locale":29},{"sys":26049},{"type":12,"linkType":13,"id":14},{"sys":26051},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26053},{"url":508,"details":26054,"fileName":514,"contentType":515},{"size":510,"image":26055},{"width":512,"height":513},{"sys":26057,"fields":26060},{"id":26058,"createdAt":26059},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":26061,"slug":26062,"articleIntro":26061,"category":26063},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[26064],{"metadata":26065,"sys":26068,"fields":26075},{"tags":26066,"concepts":26067},[],[],{"space":26069,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26071,"publishedVersion":464,"revision":63,"contentType":26073,"locale":29},{"sys":26070},{"type":12,"linkType":13,"id":14},{"sys":26072},{"id":21,"type":12,"linkType":22},{"sys":26074},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26076,"metaTitle":474,"metaDescription":475,"mainTitle":26077,"subtitle":493,"heroImage":26092,"ctaButton":516,"ctaLink":517},[473],{"data":26078,"content":26079,"nodeType":448},{},[26080,26086],{"data":26081,"content":26082,"nodeType":486},{},[26083],{"data":26084,"marks":26085,"value":485,"nodeType":84},{},[],{"data":26087,"content":26088,"nodeType":108},{},[26089],{"data":26090,"marks":26091,"value":187,"nodeType":84},{},[],{"metadata":26093,"sys":26096,"fields":26101},{"tags":26094,"concepts":26095},[],[],{"space":26097,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26099,"publishedVersion":63,"revision":45,"locale":29},{"sys":26098},{"type":12,"linkType":13,"id":14},{"sys":26100},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26102},{"url":508,"details":26103,"fileName":514,"contentType":515},{"size":510,"image":26104},{"width":512,"height":513},{"sys":26106,"fields":26109},{"id":26107,"createdAt":26108},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":26110,"slug":26111,"articleIntro":26110,"category":26112},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[26113],{"metadata":26114,"sys":26117,"fields":26124},{"tags":26115,"concepts":26116},[],[],{"space":26118,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26120,"publishedVersion":464,"revision":63,"contentType":26122,"locale":29},{"sys":26119},{"type":12,"linkType":13,"id":14},{"sys":26121},{"id":21,"type":12,"linkType":22},{"sys":26123},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26125,"metaTitle":474,"metaDescription":475,"mainTitle":26126,"subtitle":493,"heroImage":26141,"ctaButton":516,"ctaLink":517},[473],{"data":26127,"content":26128,"nodeType":448},{},[26129,26135],{"data":26130,"content":26131,"nodeType":486},{},[26132],{"data":26133,"marks":26134,"value":485,"nodeType":84},{},[],{"data":26136,"content":26137,"nodeType":108},{},[26138],{"data":26139,"marks":26140,"value":187,"nodeType":84},{},[],{"metadata":26142,"sys":26145,"fields":26150},{"tags":26143,"concepts":26144},[],[],{"space":26146,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26148,"publishedVersion":63,"revision":45,"locale":29},{"sys":26147},{"type":12,"linkType":13,"id":14},{"sys":26149},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26151},{"url":508,"details":26152,"fileName":514,"contentType":515},{"size":510,"image":26153},{"width":512,"height":513},{"sys":26155,"fields":26158},{"id":26156,"createdAt":26157},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":26159,"slug":26160,"articleIntro":26159,"category":26161},"618 - Divers","compte-618-divers",[26162],{"metadata":26163,"sys":26166,"fields":26173},{"tags":26164,"concepts":26165},[],[],{"space":26167,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26169,"publishedVersion":464,"revision":63,"contentType":26171,"locale":29},{"sys":26168},{"type":12,"linkType":13,"id":14},{"sys":26170},{"id":21,"type":12,"linkType":22},{"sys":26172},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26174,"metaTitle":474,"metaDescription":475,"mainTitle":26175,"subtitle":493,"heroImage":26190,"ctaButton":516,"ctaLink":517},[473],{"data":26176,"content":26177,"nodeType":448},{},[26178,26184],{"data":26179,"content":26180,"nodeType":486},{},[26181],{"data":26182,"marks":26183,"value":485,"nodeType":84},{},[],{"data":26185,"content":26186,"nodeType":108},{},[26187],{"data":26188,"marks":26189,"value":187,"nodeType":84},{},[],{"metadata":26191,"sys":26194,"fields":26199},{"tags":26192,"concepts":26193},[],[],{"space":26195,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26197,"publishedVersion":63,"revision":45,"locale":29},{"sys":26196},{"type":12,"linkType":13,"id":14},{"sys":26198},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26200},{"url":508,"details":26201,"fileName":514,"contentType":515},{"size":510,"image":26202},{"width":512,"height":513},{"sys":26204,"fields":26207},{"id":26205,"createdAt":26206},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":26208,"slug":26209,"articleIntro":26208,"category":26210},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[26211],{"metadata":26212,"sys":26215,"fields":26222},{"tags":26213,"concepts":26214},[],[],{"space":26216,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26218,"publishedVersion":464,"revision":63,"contentType":26220,"locale":29},{"sys":26217},{"type":12,"linkType":13,"id":14},{"sys":26219},{"id":21,"type":12,"linkType":22},{"sys":26221},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26223,"metaTitle":474,"metaDescription":475,"mainTitle":26224,"subtitle":493,"heroImage":26239,"ctaButton":516,"ctaLink":517},[473],{"data":26225,"content":26226,"nodeType":448},{},[26227,26233],{"data":26228,"content":26229,"nodeType":486},{},[26230],{"data":26231,"marks":26232,"value":485,"nodeType":84},{},[],{"data":26234,"content":26235,"nodeType":108},{},[26236],{"data":26237,"marks":26238,"value":187,"nodeType":84},{},[],{"metadata":26240,"sys":26243,"fields":26248},{"tags":26241,"concepts":26242},[],[],{"space":26244,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26246,"publishedVersion":63,"revision":45,"locale":29},{"sys":26245},{"type":12,"linkType":13,"id":14},{"sys":26247},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26249},{"url":508,"details":26250,"fileName":514,"contentType":515},{"size":510,"image":26251},{"width":512,"height":513},{"sys":26253,"fields":26256},{"id":26254,"createdAt":26255},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":26257,"slug":26258,"articleIntro":26257,"category":26259},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[26260],{"metadata":26261,"sys":26264,"fields":26271},{"tags":26262,"concepts":26263},[],[],{"space":26265,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26267,"publishedVersion":464,"revision":63,"contentType":26269,"locale":29},{"sys":26266},{"type":12,"linkType":13,"id":14},{"sys":26268},{"id":21,"type":12,"linkType":22},{"sys":26270},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26272,"metaTitle":474,"metaDescription":475,"mainTitle":26273,"subtitle":493,"heroImage":26288,"ctaButton":516,"ctaLink":517},[473],{"data":26274,"content":26275,"nodeType":448},{},[26276,26282],{"data":26277,"content":26278,"nodeType":486},{},[26279],{"data":26280,"marks":26281,"value":485,"nodeType":84},{},[],{"data":26283,"content":26284,"nodeType":108},{},[26285],{"data":26286,"marks":26287,"value":187,"nodeType":84},{},[],{"metadata":26289,"sys":26292,"fields":26297},{"tags":26290,"concepts":26291},[],[],{"space":26293,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26295,"publishedVersion":63,"revision":45,"locale":29},{"sys":26294},{"type":12,"linkType":13,"id":14},{"sys":26296},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26298},{"url":508,"details":26299,"fileName":514,"contentType":515},{"size":510,"image":26300},{"width":512,"height":513},{"sys":26302,"fields":26305},{"id":26303,"createdAt":26304},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":26306,"slug":26307,"articleIntro":-1,"category":26308},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[26309],{"metadata":26310,"sys":26313,"fields":26320},{"tags":26311,"concepts":26312},[],[],{"space":26314,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26316,"publishedVersion":464,"revision":63,"contentType":26318,"locale":29},{"sys":26315},{"type":12,"linkType":13,"id":14},{"sys":26317},{"id":21,"type":12,"linkType":22},{"sys":26319},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26321,"metaTitle":474,"metaDescription":475,"mainTitle":26322,"subtitle":493,"heroImage":26337,"ctaButton":516,"ctaLink":517},[473],{"data":26323,"content":26324,"nodeType":448},{},[26325,26331],{"data":26326,"content":26327,"nodeType":486},{},[26328],{"data":26329,"marks":26330,"value":485,"nodeType":84},{},[],{"data":26332,"content":26333,"nodeType":108},{},[26334],{"data":26335,"marks":26336,"value":187,"nodeType":84},{},[],{"metadata":26338,"sys":26341,"fields":26346},{"tags":26339,"concepts":26340},[],[],{"space":26342,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26344,"publishedVersion":63,"revision":45,"locale":29},{"sys":26343},{"type":12,"linkType":13,"id":14},{"sys":26345},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26347},{"url":508,"details":26348,"fileName":514,"contentType":515},{"size":510,"image":26349},{"width":512,"height":513},{"sys":26351,"fields":26354},{"id":26352,"createdAt":26353},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":26355,"slug":26356,"articleIntro":26355,"category":26357},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[26358],{"metadata":26359,"sys":26362,"fields":26369},{"tags":26360,"concepts":26361},[],[],{"space":26363,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26365,"publishedVersion":464,"revision":63,"contentType":26367,"locale":29},{"sys":26364},{"type":12,"linkType":13,"id":14},{"sys":26366},{"id":21,"type":12,"linkType":22},{"sys":26368},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26370,"metaTitle":474,"metaDescription":475,"mainTitle":26371,"subtitle":493,"heroImage":26386,"ctaButton":516,"ctaLink":517},[473],{"data":26372,"content":26373,"nodeType":448},{},[26374,26380],{"data":26375,"content":26376,"nodeType":486},{},[26377],{"data":26378,"marks":26379,"value":485,"nodeType":84},{},[],{"data":26381,"content":26382,"nodeType":108},{},[26383],{"data":26384,"marks":26385,"value":187,"nodeType":84},{},[],{"metadata":26387,"sys":26390,"fields":26395},{"tags":26388,"concepts":26389},[],[],{"space":26391,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26393,"publishedVersion":63,"revision":45,"locale":29},{"sys":26392},{"type":12,"linkType":13,"id":14},{"sys":26394},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26396},{"url":508,"details":26397,"fileName":514,"contentType":515},{"size":510,"image":26398},{"width":512,"height":513},{"sys":26400,"fields":26403},{"id":26401,"createdAt":26402},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":26404,"slug":26405,"articleIntro":26404,"category":26406},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[26407],{"metadata":26408,"sys":26411,"fields":26418},{"tags":26409,"concepts":26410},[],[],{"space":26412,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26414,"publishedVersion":464,"revision":63,"contentType":26416,"locale":29},{"sys":26413},{"type":12,"linkType":13,"id":14},{"sys":26415},{"id":21,"type":12,"linkType":22},{"sys":26417},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26419,"metaTitle":474,"metaDescription":475,"mainTitle":26420,"subtitle":493,"heroImage":26435,"ctaButton":516,"ctaLink":517},[473],{"data":26421,"content":26422,"nodeType":448},{},[26423,26429],{"data":26424,"content":26425,"nodeType":486},{},[26426],{"data":26427,"marks":26428,"value":485,"nodeType":84},{},[],{"data":26430,"content":26431,"nodeType":108},{},[26432],{"data":26433,"marks":26434,"value":187,"nodeType":84},{},[],{"metadata":26436,"sys":26439,"fields":26444},{"tags":26437,"concepts":26438},[],[],{"space":26440,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26442,"publishedVersion":63,"revision":45,"locale":29},{"sys":26441},{"type":12,"linkType":13,"id":14},{"sys":26443},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26445},{"url":508,"details":26446,"fileName":514,"contentType":515},{"size":510,"image":26447},{"width":512,"height":513},{"sys":26449,"fields":26452},{"id":26450,"createdAt":26451},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":26453,"slug":26454,"articleIntro":26453,"category":26455},"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",[26456],{"metadata":26457,"sys":26460,"fields":26467},{"tags":26458,"concepts":26459},[],[],{"space":26461,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26463,"publishedVersion":464,"revision":63,"contentType":26465,"locale":29},{"sys":26462},{"type":12,"linkType":13,"id":14},{"sys":26464},{"id":21,"type":12,"linkType":22},{"sys":26466},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26468,"metaTitle":474,"metaDescription":475,"mainTitle":26469,"subtitle":493,"heroImage":26484,"ctaButton":516,"ctaLink":517},[473],{"data":26470,"content":26471,"nodeType":448},{},[26472,26478],{"data":26473,"content":26474,"nodeType":486},{},[26475],{"data":26476,"marks":26477,"value":485,"nodeType":84},{},[],{"data":26479,"content":26480,"nodeType":108},{},[26481],{"data":26482,"marks":26483,"value":187,"nodeType":84},{},[],{"metadata":26485,"sys":26488,"fields":26493},{"tags":26486,"concepts":26487},[],[],{"space":26489,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26491,"publishedVersion":63,"revision":45,"locale":29},{"sys":26490},{"type":12,"linkType":13,"id":14},{"sys":26492},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26494},{"url":508,"details":26495,"fileName":514,"contentType":515},{"size":510,"image":26496},{"width":512,"height":513},{"sys":26498,"fields":26501},{"id":26499,"createdAt":26500},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":26502,"slug":26503,"articleIntro":26502,"category":26504},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[26505],{"metadata":26506,"sys":26509,"fields":26516},{"tags":26507,"concepts":26508},[],[],{"space":26510,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26512,"publishedVersion":464,"revision":63,"contentType":26514,"locale":29},{"sys":26511},{"type":12,"linkType":13,"id":14},{"sys":26513},{"id":21,"type":12,"linkType":22},{"sys":26515},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26517,"metaTitle":474,"metaDescription":475,"mainTitle":26518,"subtitle":493,"heroImage":26533,"ctaButton":516,"ctaLink":517},[473],{"data":26519,"content":26520,"nodeType":448},{},[26521,26527],{"data":26522,"content":26523,"nodeType":486},{},[26524],{"data":26525,"marks":26526,"value":485,"nodeType":84},{},[],{"data":26528,"content":26529,"nodeType":108},{},[26530],{"data":26531,"marks":26532,"value":187,"nodeType":84},{},[],{"metadata":26534,"sys":26537,"fields":26542},{"tags":26535,"concepts":26536},[],[],{"space":26538,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26540,"publishedVersion":63,"revision":45,"locale":29},{"sys":26539},{"type":12,"linkType":13,"id":14},{"sys":26541},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26543},{"url":508,"details":26544,"fileName":514,"contentType":515},{"size":510,"image":26545},{"width":512,"height":513},{"sys":26547,"fields":26549},{"id":26548,"createdAt":10428},"6Cyiu2vRN9DinrNv9tFLZe",{"title":26550,"slug":26551,"articleIntro":26550,"category":26552},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[26553],{"metadata":26554,"sys":26557,"fields":26564},{"tags":26555,"concepts":26556},[],[],{"space":26558,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26560,"publishedVersion":464,"revision":63,"contentType":26562,"locale":29},{"sys":26559},{"type":12,"linkType":13,"id":14},{"sys":26561},{"id":21,"type":12,"linkType":22},{"sys":26563},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26565,"metaTitle":474,"metaDescription":475,"mainTitle":26566,"subtitle":493,"heroImage":26581,"ctaButton":516,"ctaLink":517},[473],{"data":26567,"content":26568,"nodeType":448},{},[26569,26575],{"data":26570,"content":26571,"nodeType":486},{},[26572],{"data":26573,"marks":26574,"value":485,"nodeType":84},{},[],{"data":26576,"content":26577,"nodeType":108},{},[26578],{"data":26579,"marks":26580,"value":187,"nodeType":84},{},[],{"metadata":26582,"sys":26585,"fields":26590},{"tags":26583,"concepts":26584},[],[],{"space":26586,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26588,"publishedVersion":63,"revision":45,"locale":29},{"sys":26587},{"type":12,"linkType":13,"id":14},{"sys":26589},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26591},{"url":508,"details":26592,"fileName":514,"contentType":515},{"size":510,"image":26593},{"width":512,"height":513},{"sys":26595,"fields":26598},{"id":26596,"createdAt":26597},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":26599,"slug":26600,"articleIntro":26599,"category":26601},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[26602],{"metadata":26603,"sys":26606,"fields":26613},{"tags":26604,"concepts":26605},[],[],{"space":26607,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26609,"publishedVersion":464,"revision":63,"contentType":26611,"locale":29},{"sys":26608},{"type":12,"linkType":13,"id":14},{"sys":26610},{"id":21,"type":12,"linkType":22},{"sys":26612},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26614,"metaTitle":474,"metaDescription":475,"mainTitle":26615,"subtitle":493,"heroImage":26630,"ctaButton":516,"ctaLink":517},[473],{"data":26616,"content":26617,"nodeType":448},{},[26618,26624],{"data":26619,"content":26620,"nodeType":486},{},[26621],{"data":26622,"marks":26623,"value":485,"nodeType":84},{},[],{"data":26625,"content":26626,"nodeType":108},{},[26627],{"data":26628,"marks":26629,"value":187,"nodeType":84},{},[],{"metadata":26631,"sys":26634,"fields":26639},{"tags":26632,"concepts":26633},[],[],{"space":26635,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26637,"publishedVersion":63,"revision":45,"locale":29},{"sys":26636},{"type":12,"linkType":13,"id":14},{"sys":26638},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26640},{"url":508,"details":26641,"fileName":514,"contentType":515},{"size":510,"image":26642},{"width":512,"height":513},{"sys":26644,"fields":26647},{"id":26645,"createdAt":26646},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":26648,"slug":26649,"articleIntro":26648,"category":26650},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[26651],{"metadata":26652,"sys":26655,"fields":26662},{"tags":26653,"concepts":26654},[],[],{"space":26656,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26658,"publishedVersion":464,"revision":63,"contentType":26660,"locale":29},{"sys":26657},{"type":12,"linkType":13,"id":14},{"sys":26659},{"id":21,"type":12,"linkType":22},{"sys":26661},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26663,"metaTitle":474,"metaDescription":475,"mainTitle":26664,"subtitle":493,"heroImage":26679,"ctaButton":516,"ctaLink":517},[473],{"data":26665,"content":26666,"nodeType":448},{},[26667,26673],{"data":26668,"content":26669,"nodeType":486},{},[26670],{"data":26671,"marks":26672,"value":485,"nodeType":84},{},[],{"data":26674,"content":26675,"nodeType":108},{},[26676],{"data":26677,"marks":26678,"value":187,"nodeType":84},{},[],{"metadata":26680,"sys":26683,"fields":26688},{"tags":26681,"concepts":26682},[],[],{"space":26684,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26686,"publishedVersion":63,"revision":45,"locale":29},{"sys":26685},{"type":12,"linkType":13,"id":14},{"sys":26687},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26689},{"url":508,"details":26690,"fileName":514,"contentType":515},{"size":510,"image":26691},{"width":512,"height":513},{"sys":26693,"fields":26696},{"id":26694,"createdAt":26695},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":26697,"slug":26698,"articleIntro":26697,"category":26699},"1688 - Intérêts courus","compte-1688-interets-courus",[26700],{"metadata":26701,"sys":26704,"fields":26711},{"tags":26702,"concepts":26703},[],[],{"space":26705,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26707,"publishedVersion":464,"revision":63,"contentType":26709,"locale":29},{"sys":26706},{"type":12,"linkType":13,"id":14},{"sys":26708},{"id":21,"type":12,"linkType":22},{"sys":26710},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26712,"metaTitle":474,"metaDescription":475,"mainTitle":26713,"subtitle":493,"heroImage":26728,"ctaButton":516,"ctaLink":517},[473],{"data":26714,"content":26715,"nodeType":448},{},[26716,26722],{"data":26717,"content":26718,"nodeType":486},{},[26719],{"data":26720,"marks":26721,"value":485,"nodeType":84},{},[],{"data":26723,"content":26724,"nodeType":108},{},[26725],{"data":26726,"marks":26727,"value":187,"nodeType":84},{},[],{"metadata":26729,"sys":26732,"fields":26737},{"tags":26730,"concepts":26731},[],[],{"space":26733,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26735,"publishedVersion":63,"revision":45,"locale":29},{"sys":26734},{"type":12,"linkType":13,"id":14},{"sys":26736},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26738},{"url":508,"details":26739,"fileName":514,"contentType":515},{"size":510,"image":26740},{"width":512,"height":513},{"sys":26742,"fields":26744},{"id":26743,"createdAt":19589},"3I5KJd4shZBebKbC7AQxh7",{"title":26745,"slug":26746,"articleIntro":26745,"category":26747},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[26748],{"metadata":26749,"sys":26752,"fields":26759},{"tags":26750,"concepts":26751},[],[],{"space":26753,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26755,"publishedVersion":464,"revision":63,"contentType":26757,"locale":29},{"sys":26754},{"type":12,"linkType":13,"id":14},{"sys":26756},{"id":21,"type":12,"linkType":22},{"sys":26758},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26760,"metaTitle":474,"metaDescription":475,"mainTitle":26761,"subtitle":493,"heroImage":26776,"ctaButton":516,"ctaLink":517},[473],{"data":26762,"content":26763,"nodeType":448},{},[26764,26770],{"data":26765,"content":26766,"nodeType":486},{},[26767],{"data":26768,"marks":26769,"value":485,"nodeType":84},{},[],{"data":26771,"content":26772,"nodeType":108},{},[26773],{"data":26774,"marks":26775,"value":187,"nodeType":84},{},[],{"metadata":26777,"sys":26780,"fields":26785},{"tags":26778,"concepts":26779},[],[],{"space":26781,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26783,"publishedVersion":63,"revision":45,"locale":29},{"sys":26782},{"type":12,"linkType":13,"id":14},{"sys":26784},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26786},{"url":508,"details":26787,"fileName":514,"contentType":515},{"size":510,"image":26788},{"width":512,"height":513},{"sys":26790,"fields":26793},{"id":26791,"createdAt":26792},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":26794,"slug":26795,"articleIntro":26794,"category":26796},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[26797],{"metadata":26798,"sys":26801,"fields":26808},{"tags":26799,"concepts":26800},[],[],{"space":26802,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26804,"publishedVersion":464,"revision":63,"contentType":26806,"locale":29},{"sys":26803},{"type":12,"linkType":13,"id":14},{"sys":26805},{"id":21,"type":12,"linkType":22},{"sys":26807},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26809,"metaTitle":474,"metaDescription":475,"mainTitle":26810,"subtitle":493,"heroImage":26825,"ctaButton":516,"ctaLink":517},[473],{"data":26811,"content":26812,"nodeType":448},{},[26813,26819],{"data":26814,"content":26815,"nodeType":486},{},[26816],{"data":26817,"marks":26818,"value":485,"nodeType":84},{},[],{"data":26820,"content":26821,"nodeType":108},{},[26822],{"data":26823,"marks":26824,"value":187,"nodeType":84},{},[],{"metadata":26826,"sys":26829,"fields":26834},{"tags":26827,"concepts":26828},[],[],{"space":26830,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26832,"publishedVersion":63,"revision":45,"locale":29},{"sys":26831},{"type":12,"linkType":13,"id":14},{"sys":26833},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26835},{"url":508,"details":26836,"fileName":514,"contentType":515},{"size":510,"image":26837},{"width":512,"height":513},{"sys":26839,"fields":26842},{"id":26840,"createdAt":26841},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":26843,"slug":26844,"articleIntro":26843,"category":26845},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[26846],{"metadata":26847,"sys":26850,"fields":26857},{"tags":26848,"concepts":26849},[],[],{"space":26851,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26853,"publishedVersion":464,"revision":63,"contentType":26855,"locale":29},{"sys":26852},{"type":12,"linkType":13,"id":14},{"sys":26854},{"id":21,"type":12,"linkType":22},{"sys":26856},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26858,"metaTitle":474,"metaDescription":475,"mainTitle":26859,"subtitle":493,"heroImage":26874,"ctaButton":516,"ctaLink":517},[473],{"data":26860,"content":26861,"nodeType":448},{},[26862,26868],{"data":26863,"content":26864,"nodeType":486},{},[26865],{"data":26866,"marks":26867,"value":485,"nodeType":84},{},[],{"data":26869,"content":26870,"nodeType":108},{},[26871],{"data":26872,"marks":26873,"value":187,"nodeType":84},{},[],{"metadata":26875,"sys":26878,"fields":26883},{"tags":26876,"concepts":26877},[],[],{"space":26879,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26881,"publishedVersion":63,"revision":45,"locale":29},{"sys":26880},{"type":12,"linkType":13,"id":14},{"sys":26882},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26884},{"url":508,"details":26885,"fileName":514,"contentType":515},{"size":510,"image":26886},{"width":512,"height":513},{"sys":26888,"fields":26891},{"id":26889,"createdAt":26890},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":26892,"slug":26893,"articleIntro":26894,"category":26895},"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.",[26896],{"metadata":26897,"sys":26900,"fields":26907},{"tags":26898,"concepts":26899},[],[],{"space":26901,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26903,"publishedVersion":464,"revision":63,"contentType":26905,"locale":29},{"sys":26902},{"type":12,"linkType":13,"id":14},{"sys":26904},{"id":21,"type":12,"linkType":22},{"sys":26906},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26908,"metaTitle":474,"metaDescription":475,"mainTitle":26909,"subtitle":493,"heroImage":26924,"ctaButton":516,"ctaLink":517},[473],{"data":26910,"content":26911,"nodeType":448},{},[26912,26918],{"data":26913,"content":26914,"nodeType":486},{},[26915],{"data":26916,"marks":26917,"value":485,"nodeType":84},{},[],{"data":26919,"content":26920,"nodeType":108},{},[26921],{"data":26922,"marks":26923,"value":187,"nodeType":84},{},[],{"metadata":26925,"sys":26928,"fields":26933},{"tags":26926,"concepts":26927},[],[],{"space":26929,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26931,"publishedVersion":63,"revision":45,"locale":29},{"sys":26930},{"type":12,"linkType":13,"id":14},{"sys":26932},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26934},{"url":508,"details":26935,"fileName":514,"contentType":515},{"size":510,"image":26936},{"width":512,"height":513},{"sys":26938,"fields":26941},{"id":26939,"createdAt":26940},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":26942,"slug":26943,"articleIntro":26942,"category":26944},"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",[26945],{"metadata":26946,"sys":26949,"fields":26956},{"tags":26947,"concepts":26948},[],[],{"space":26950,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":26952,"publishedVersion":464,"revision":63,"contentType":26954,"locale":29},{"sys":26951},{"type":12,"linkType":13,"id":14},{"sys":26953},{"id":21,"type":12,"linkType":22},{"sys":26955},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":26957,"metaTitle":474,"metaDescription":475,"mainTitle":26958,"subtitle":493,"heroImage":26973,"ctaButton":516,"ctaLink":517},[473],{"data":26959,"content":26960,"nodeType":448},{},[26961,26967],{"data":26962,"content":26963,"nodeType":486},{},[26964],{"data":26965,"marks":26966,"value":485,"nodeType":84},{},[],{"data":26968,"content":26969,"nodeType":108},{},[26970],{"data":26971,"marks":26972,"value":187,"nodeType":84},{},[],{"metadata":26974,"sys":26977,"fields":26982},{"tags":26975,"concepts":26976},[],[],{"space":26978,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":26980,"publishedVersion":63,"revision":45,"locale":29},{"sys":26979},{"type":12,"linkType":13,"id":14},{"sys":26981},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":26983},{"url":508,"details":26984,"fileName":514,"contentType":515},{"size":510,"image":26985},{"width":512,"height":513},{"sys":26987,"fields":26990},{"id":26988,"createdAt":26989},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":26991,"slug":26992,"articleIntro":-1,"category":26993},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[26994],{"metadata":26995,"sys":26998,"fields":27005},{"tags":26996,"concepts":26997},[],[],{"space":26999,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27001,"publishedVersion":464,"revision":63,"contentType":27003,"locale":29},{"sys":27000},{"type":12,"linkType":13,"id":14},{"sys":27002},{"id":21,"type":12,"linkType":22},{"sys":27004},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27006,"metaTitle":474,"metaDescription":475,"mainTitle":27007,"subtitle":493,"heroImage":27022,"ctaButton":516,"ctaLink":517},[473],{"data":27008,"content":27009,"nodeType":448},{},[27010,27016],{"data":27011,"content":27012,"nodeType":486},{},[27013],{"data":27014,"marks":27015,"value":485,"nodeType":84},{},[],{"data":27017,"content":27018,"nodeType":108},{},[27019],{"data":27020,"marks":27021,"value":187,"nodeType":84},{},[],{"metadata":27023,"sys":27026,"fields":27031},{"tags":27024,"concepts":27025},[],[],{"space":27027,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27029,"publishedVersion":63,"revision":45,"locale":29},{"sys":27028},{"type":12,"linkType":13,"id":14},{"sys":27030},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27032},{"url":508,"details":27033,"fileName":514,"contentType":515},{"size":510,"image":27034},{"width":512,"height":513},{"sys":27036,"fields":27039},{"id":27037,"createdAt":27038},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":27040,"slug":27041,"articleIntro":27040,"category":27042},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[27043],{"metadata":27044,"sys":27047,"fields":27054},{"tags":27045,"concepts":27046},[],[],{"space":27048,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27050,"publishedVersion":464,"revision":63,"contentType":27052,"locale":29},{"sys":27049},{"type":12,"linkType":13,"id":14},{"sys":27051},{"id":21,"type":12,"linkType":22},{"sys":27053},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27055,"metaTitle":474,"metaDescription":475,"mainTitle":27056,"subtitle":493,"heroImage":27071,"ctaButton":516,"ctaLink":517},[473],{"data":27057,"content":27058,"nodeType":448},{},[27059,27065],{"data":27060,"content":27061,"nodeType":486},{},[27062],{"data":27063,"marks":27064,"value":485,"nodeType":84},{},[],{"data":27066,"content":27067,"nodeType":108},{},[27068],{"data":27069,"marks":27070,"value":187,"nodeType":84},{},[],{"metadata":27072,"sys":27075,"fields":27080},{"tags":27073,"concepts":27074},[],[],{"space":27076,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27078,"publishedVersion":63,"revision":45,"locale":29},{"sys":27077},{"type":12,"linkType":13,"id":14},{"sys":27079},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27081},{"url":508,"details":27082,"fileName":514,"contentType":515},{"size":510,"image":27083},{"width":512,"height":513},{"sys":27085,"fields":27088},{"id":27086,"createdAt":27087},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":27089,"slug":27090,"articleIntro":-1,"category":27091},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[27092],{"metadata":27093,"sys":27096,"fields":27103},{"tags":27094,"concepts":27095},[],[],{"space":27097,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27099,"publishedVersion":464,"revision":63,"contentType":27101,"locale":29},{"sys":27098},{"type":12,"linkType":13,"id":14},{"sys":27100},{"id":21,"type":12,"linkType":22},{"sys":27102},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27104,"metaTitle":474,"metaDescription":475,"mainTitle":27105,"subtitle":493,"heroImage":27120,"ctaButton":516,"ctaLink":517},[473],{"data":27106,"content":27107,"nodeType":448},{},[27108,27114],{"data":27109,"content":27110,"nodeType":486},{},[27111],{"data":27112,"marks":27113,"value":485,"nodeType":84},{},[],{"data":27115,"content":27116,"nodeType":108},{},[27117],{"data":27118,"marks":27119,"value":187,"nodeType":84},{},[],{"metadata":27121,"sys":27124,"fields":27129},{"tags":27122,"concepts":27123},[],[],{"space":27125,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27127,"publishedVersion":63,"revision":45,"locale":29},{"sys":27126},{"type":12,"linkType":13,"id":14},{"sys":27128},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27130},{"url":508,"details":27131,"fileName":514,"contentType":515},{"size":510,"image":27132},{"width":512,"height":513},{"sys":27134,"fields":27137},{"id":27135,"createdAt":27136},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":27138,"slug":27139,"articleIntro":27138,"category":27140},"Compte 58 - Virements internes","compte-58-virements-internes",[27141],{"metadata":27142,"sys":27145,"fields":27152},{"tags":27143,"concepts":27144},[],[],{"space":27146,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27148,"publishedVersion":464,"revision":63,"contentType":27150,"locale":29},{"sys":27147},{"type":12,"linkType":13,"id":14},{"sys":27149},{"id":21,"type":12,"linkType":22},{"sys":27151},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27153,"metaTitle":474,"metaDescription":475,"mainTitle":27154,"subtitle":493,"heroImage":27169,"ctaButton":516,"ctaLink":517},[473],{"data":27155,"content":27156,"nodeType":448},{},[27157,27163],{"data":27158,"content":27159,"nodeType":486},{},[27160],{"data":27161,"marks":27162,"value":485,"nodeType":84},{},[],{"data":27164,"content":27165,"nodeType":108},{},[27166],{"data":27167,"marks":27168,"value":187,"nodeType":84},{},[],{"metadata":27170,"sys":27173,"fields":27178},{"tags":27171,"concepts":27172},[],[],{"space":27174,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27176,"publishedVersion":63,"revision":45,"locale":29},{"sys":27175},{"type":12,"linkType":13,"id":14},{"sys":27177},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27179},{"url":508,"details":27180,"fileName":514,"contentType":515},{"size":510,"image":27181},{"width":512,"height":513},{"sys":27183,"fields":27186},{"id":27184,"createdAt":27185},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":27187,"slug":27188,"articleIntro":27187,"category":27189},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[27190],{"metadata":27191,"sys":27194,"fields":27201},{"tags":27192,"concepts":27193},[],[],{"space":27195,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27197,"publishedVersion":464,"revision":63,"contentType":27199,"locale":29},{"sys":27196},{"type":12,"linkType":13,"id":14},{"sys":27198},{"id":21,"type":12,"linkType":22},{"sys":27200},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27202,"metaTitle":474,"metaDescription":475,"mainTitle":27203,"subtitle":493,"heroImage":27218,"ctaButton":516,"ctaLink":517},[473],{"data":27204,"content":27205,"nodeType":448},{},[27206,27212],{"data":27207,"content":27208,"nodeType":486},{},[27209],{"data":27210,"marks":27211,"value":485,"nodeType":84},{},[],{"data":27213,"content":27214,"nodeType":108},{},[27215],{"data":27216,"marks":27217,"value":187,"nodeType":84},{},[],{"metadata":27219,"sys":27222,"fields":27227},{"tags":27220,"concepts":27221},[],[],{"space":27223,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27225,"publishedVersion":63,"revision":45,"locale":29},{"sys":27224},{"type":12,"linkType":13,"id":14},{"sys":27226},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27228},{"url":508,"details":27229,"fileName":514,"contentType":515},{"size":510,"image":27230},{"width":512,"height":513},{"sys":27232,"fields":27235},{"id":27233,"createdAt":27234},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":27236,"slug":27237,"articleIntro":27236,"category":27238},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[27239],{"metadata":27240,"sys":27243,"fields":27250},{"tags":27241,"concepts":27242},[],[],{"space":27244,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27246,"publishedVersion":464,"revision":63,"contentType":27248,"locale":29},{"sys":27245},{"type":12,"linkType":13,"id":14},{"sys":27247},{"id":21,"type":12,"linkType":22},{"sys":27249},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27251,"metaTitle":474,"metaDescription":475,"mainTitle":27252,"subtitle":493,"heroImage":27267,"ctaButton":516,"ctaLink":517},[473],{"data":27253,"content":27254,"nodeType":448},{},[27255,27261],{"data":27256,"content":27257,"nodeType":486},{},[27258],{"data":27259,"marks":27260,"value":485,"nodeType":84},{},[],{"data":27262,"content":27263,"nodeType":108},{},[27264],{"data":27265,"marks":27266,"value":187,"nodeType":84},{},[],{"metadata":27268,"sys":27271,"fields":27276},{"tags":27269,"concepts":27270},[],[],{"space":27272,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27274,"publishedVersion":63,"revision":45,"locale":29},{"sys":27273},{"type":12,"linkType":13,"id":14},{"sys":27275},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27277},{"url":508,"details":27278,"fileName":514,"contentType":515},{"size":510,"image":27279},{"width":512,"height":513},{"sys":27281,"fields":27284},{"id":27282,"createdAt":27283},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":27285,"slug":27286,"articleIntro":27285,"category":27287},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[27288],{"metadata":27289,"sys":27292,"fields":27299},{"tags":27290,"concepts":27291},[],[],{"space":27293,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27295,"publishedVersion":464,"revision":63,"contentType":27297,"locale":29},{"sys":27294},{"type":12,"linkType":13,"id":14},{"sys":27296},{"id":21,"type":12,"linkType":22},{"sys":27298},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27300,"metaTitle":474,"metaDescription":475,"mainTitle":27301,"subtitle":493,"heroImage":27316,"ctaButton":516,"ctaLink":517},[473],{"data":27302,"content":27303,"nodeType":448},{},[27304,27310],{"data":27305,"content":27306,"nodeType":486},{},[27307],{"data":27308,"marks":27309,"value":485,"nodeType":84},{},[],{"data":27311,"content":27312,"nodeType":108},{},[27313],{"data":27314,"marks":27315,"value":187,"nodeType":84},{},[],{"metadata":27317,"sys":27320,"fields":27325},{"tags":27318,"concepts":27319},[],[],{"space":27321,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27323,"publishedVersion":63,"revision":45,"locale":29},{"sys":27322},{"type":12,"linkType":13,"id":14},{"sys":27324},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27326},{"url":508,"details":27327,"fileName":514,"contentType":515},{"size":510,"image":27328},{"width":512,"height":513},{"sys":27330,"fields":27333},{"id":27331,"createdAt":27332},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":27334,"slug":27335,"articleIntro":-1,"category":27336},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[27337],{"metadata":27338,"sys":27341,"fields":27348},{"tags":27339,"concepts":27340},[],[],{"space":27342,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27344,"publishedVersion":464,"revision":63,"contentType":27346,"locale":29},{"sys":27343},{"type":12,"linkType":13,"id":14},{"sys":27345},{"id":21,"type":12,"linkType":22},{"sys":27347},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27349,"metaTitle":474,"metaDescription":475,"mainTitle":27350,"subtitle":493,"heroImage":27365,"ctaButton":516,"ctaLink":517},[473],{"data":27351,"content":27352,"nodeType":448},{},[27353,27359],{"data":27354,"content":27355,"nodeType":486},{},[27356],{"data":27357,"marks":27358,"value":485,"nodeType":84},{},[],{"data":27360,"content":27361,"nodeType":108},{},[27362],{"data":27363,"marks":27364,"value":187,"nodeType":84},{},[],{"metadata":27366,"sys":27369,"fields":27374},{"tags":27367,"concepts":27368},[],[],{"space":27370,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27372,"publishedVersion":63,"revision":45,"locale":29},{"sys":27371},{"type":12,"linkType":13,"id":14},{"sys":27373},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27375},{"url":508,"details":27376,"fileName":514,"contentType":515},{"size":510,"image":27377},{"width":512,"height":513},{"sys":27379,"fields":27382},{"id":27380,"createdAt":27381},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":27383,"slug":27384,"articleIntro":27383,"category":27385},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[27386],{"metadata":27387,"sys":27390,"fields":27397},{"tags":27388,"concepts":27389},[],[],{"space":27391,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27393,"publishedVersion":464,"revision":63,"contentType":27395,"locale":29},{"sys":27392},{"type":12,"linkType":13,"id":14},{"sys":27394},{"id":21,"type":12,"linkType":22},{"sys":27396},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27398,"metaTitle":474,"metaDescription":475,"mainTitle":27399,"subtitle":493,"heroImage":27414,"ctaButton":516,"ctaLink":517},[473],{"data":27400,"content":27401,"nodeType":448},{},[27402,27408],{"data":27403,"content":27404,"nodeType":486},{},[27405],{"data":27406,"marks":27407,"value":485,"nodeType":84},{},[],{"data":27409,"content":27410,"nodeType":108},{},[27411],{"data":27412,"marks":27413,"value":187,"nodeType":84},{},[],{"metadata":27415,"sys":27418,"fields":27423},{"tags":27416,"concepts":27417},[],[],{"space":27419,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27421,"publishedVersion":63,"revision":45,"locale":29},{"sys":27420},{"type":12,"linkType":13,"id":14},{"sys":27422},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27424},{"url":508,"details":27425,"fileName":514,"contentType":515},{"size":510,"image":27426},{"width":512,"height":513},{"sys":27428,"fields":27431},{"id":27429,"createdAt":27430},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":27432,"slug":27433,"articleIntro":27434,"category":27435},"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.",[27436],{"metadata":27437,"sys":27440,"fields":27447},{"tags":27438,"concepts":27439},[],[],{"space":27441,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27443,"publishedVersion":464,"revision":63,"contentType":27445,"locale":29},{"sys":27442},{"type":12,"linkType":13,"id":14},{"sys":27444},{"id":21,"type":12,"linkType":22},{"sys":27446},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27448,"metaTitle":474,"metaDescription":475,"mainTitle":27449,"subtitle":493,"heroImage":27464,"ctaButton":516,"ctaLink":517},[473],{"data":27450,"content":27451,"nodeType":448},{},[27452,27458],{"data":27453,"content":27454,"nodeType":486},{},[27455],{"data":27456,"marks":27457,"value":485,"nodeType":84},{},[],{"data":27459,"content":27460,"nodeType":108},{},[27461],{"data":27462,"marks":27463,"value":187,"nodeType":84},{},[],{"metadata":27465,"sys":27468,"fields":27473},{"tags":27466,"concepts":27467},[],[],{"space":27469,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27471,"publishedVersion":63,"revision":45,"locale":29},{"sys":27470},{"type":12,"linkType":13,"id":14},{"sys":27472},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27474},{"url":508,"details":27475,"fileName":514,"contentType":515},{"size":510,"image":27476},{"width":512,"height":513},{"sys":27478,"fields":27481},{"id":27479,"createdAt":27480},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":27482,"slug":27483,"articleIntro":27482,"category":27484},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[27485],{"metadata":27486,"sys":27489,"fields":27496},{"tags":27487,"concepts":27488},[],[],{"space":27490,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27492,"publishedVersion":464,"revision":63,"contentType":27494,"locale":29},{"sys":27491},{"type":12,"linkType":13,"id":14},{"sys":27493},{"id":21,"type":12,"linkType":22},{"sys":27495},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27497,"metaTitle":474,"metaDescription":475,"mainTitle":27498,"subtitle":493,"heroImage":27513,"ctaButton":516,"ctaLink":517},[473],{"data":27499,"content":27500,"nodeType":448},{},[27501,27507],{"data":27502,"content":27503,"nodeType":486},{},[27504],{"data":27505,"marks":27506,"value":485,"nodeType":84},{},[],{"data":27508,"content":27509,"nodeType":108},{},[27510],{"data":27511,"marks":27512,"value":187,"nodeType":84},{},[],{"metadata":27514,"sys":27517,"fields":27522},{"tags":27515,"concepts":27516},[],[],{"space":27518,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27520,"publishedVersion":63,"revision":45,"locale":29},{"sys":27519},{"type":12,"linkType":13,"id":14},{"sys":27521},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27523},{"url":508,"details":27524,"fileName":514,"contentType":515},{"size":510,"image":27525},{"width":512,"height":513},{"sys":27527,"fields":27530},{"id":27528,"createdAt":27529},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":27531,"slug":27532,"articleIntro":27531,"category":27533},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[27534],{"metadata":27535,"sys":27538,"fields":27545},{"tags":27536,"concepts":27537},[],[],{"space":27539,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27541,"publishedVersion":464,"revision":63,"contentType":27543,"locale":29},{"sys":27540},{"type":12,"linkType":13,"id":14},{"sys":27542},{"id":21,"type":12,"linkType":22},{"sys":27544},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27546,"metaTitle":474,"metaDescription":475,"mainTitle":27547,"subtitle":493,"heroImage":27562,"ctaButton":516,"ctaLink":517},[473],{"data":27548,"content":27549,"nodeType":448},{},[27550,27556],{"data":27551,"content":27552,"nodeType":486},{},[27553],{"data":27554,"marks":27555,"value":485,"nodeType":84},{},[],{"data":27557,"content":27558,"nodeType":108},{},[27559],{"data":27560,"marks":27561,"value":187,"nodeType":84},{},[],{"metadata":27563,"sys":27566,"fields":27571},{"tags":27564,"concepts":27565},[],[],{"space":27567,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27569,"publishedVersion":63,"revision":45,"locale":29},{"sys":27568},{"type":12,"linkType":13,"id":14},{"sys":27570},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27572},{"url":508,"details":27573,"fileName":514,"contentType":515},{"size":510,"image":27574},{"width":512,"height":513},{"sys":27576,"fields":27579},{"id":27577,"createdAt":27578},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":27580,"slug":27581,"articleIntro":27580,"category":27582},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[27583],{"metadata":27584,"sys":27587,"fields":27594},{"tags":27585,"concepts":27586},[],[],{"space":27588,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27590,"publishedVersion":464,"revision":63,"contentType":27592,"locale":29},{"sys":27589},{"type":12,"linkType":13,"id":14},{"sys":27591},{"id":21,"type":12,"linkType":22},{"sys":27593},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27595,"metaTitle":474,"metaDescription":475,"mainTitle":27596,"subtitle":493,"heroImage":27611,"ctaButton":516,"ctaLink":517},[473],{"data":27597,"content":27598,"nodeType":448},{},[27599,27605],{"data":27600,"content":27601,"nodeType":486},{},[27602],{"data":27603,"marks":27604,"value":485,"nodeType":84},{},[],{"data":27606,"content":27607,"nodeType":108},{},[27608],{"data":27609,"marks":27610,"value":187,"nodeType":84},{},[],{"metadata":27612,"sys":27615,"fields":27620},{"tags":27613,"concepts":27614},[],[],{"space":27616,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27618,"publishedVersion":63,"revision":45,"locale":29},{"sys":27617},{"type":12,"linkType":13,"id":14},{"sys":27619},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27621},{"url":508,"details":27622,"fileName":514,"contentType":515},{"size":510,"image":27623},{"width":512,"height":513},{"sys":27625,"fields":27628},{"id":27626,"createdAt":27627},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":27629,"slug":27630,"articleIntro":27629,"category":27631},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[27632],{"metadata":27633,"sys":27636,"fields":27643},{"tags":27634,"concepts":27635},[],[],{"space":27637,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27639,"publishedVersion":464,"revision":63,"contentType":27641,"locale":29},{"sys":27638},{"type":12,"linkType":13,"id":14},{"sys":27640},{"id":21,"type":12,"linkType":22},{"sys":27642},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27644,"metaTitle":474,"metaDescription":475,"mainTitle":27645,"subtitle":493,"heroImage":27660,"ctaButton":516,"ctaLink":517},[473],{"data":27646,"content":27647,"nodeType":448},{},[27648,27654],{"data":27649,"content":27650,"nodeType":486},{},[27651],{"data":27652,"marks":27653,"value":485,"nodeType":84},{},[],{"data":27655,"content":27656,"nodeType":108},{},[27657],{"data":27658,"marks":27659,"value":187,"nodeType":84},{},[],{"metadata":27661,"sys":27664,"fields":27669},{"tags":27662,"concepts":27663},[],[],{"space":27665,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27667,"publishedVersion":63,"revision":45,"locale":29},{"sys":27666},{"type":12,"linkType":13,"id":14},{"sys":27668},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27670},{"url":508,"details":27671,"fileName":514,"contentType":515},{"size":510,"image":27672},{"width":512,"height":513},{"sys":27674,"fields":27677},{"id":27675,"createdAt":27676},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":27678,"slug":27679,"articleIntro":27678,"category":27680},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[27681],{"metadata":27682,"sys":27685,"fields":27692},{"tags":27683,"concepts":27684},[],[],{"space":27686,"id":459,"type":16,"createdAt":460,"updatedAt":461,"environment":27688,"publishedVersion":464,"revision":63,"contentType":27690,"locale":29},{"sys":27687},{"type":12,"linkType":13,"id":14},{"sys":27689},{"id":21,"type":12,"linkType":22},{"sys":27691},{"type":12,"linkType":27,"id":467},{"contentfulName":469,"modelCategoryName":470,"slug":471,"contentTypeSlug":27693,"metaTitle":474,"metaDescription":475,"mainTitle":27694,"subtitle":493,"heroImage":27709,"ctaButton":516,"ctaLink":517},[473],{"data":27695,"content":27696,"nodeType":448},{},[27697,27703],{"data":27698,"content":27699,"nodeType":486},{},[27700],{"data":27701,"marks":27702,"value":485,"nodeType":84},{},[],{"data":27704,"content":27705,"nodeType":108},{},[27706],{"data":27707,"marks":27708,"value":187,"nodeType":84},{},[],{"metadata":27710,"sys":27713,"fields":27718},{"tags":27711,"concepts":27712},[],[],{"space":27714,"id":501,"type":59,"createdAt":502,"updatedAt":502,"environment":27716,"publishedVersion":63,"revision":45,"locale":29},{"sys":27715},{"type":12,"linkType":13,"id":14},{"sys":27717},{"id":21,"type":12,"linkType":22},{"title":506,"description":187,"file":27719},{"url":508,"details":27720,"fileName":514,"contentType":515},{"size":510,"image":27721},{"width":512,"height":513},1780321856571]