[{"data":1,"prerenderedAt":27618},["ShallowReactive",2],{"tip-plan-comptable-compte-6471-prestations-directes":3,"plan-comptable-compte-6471-prestations-directes-similars":413},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6471-prestations-directes",{"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","4h4Mj6UmhzIM1m8ml7tamu","Entry","2025-05-27T14:01:59.301Z","2025-06-03T09:53:00.351Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":344,"faq_structured_data":345,"category":346},"6471 - Prestations directes",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,173,180,187,230,237,244,251,304,311],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6471 - Prestations directes",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Sous-compte des autres cotisations sociales permettant d'enregistrer les prestations versées directement par l'entreprise à ses salariés",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6471 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6471 - Prestations directes est un sous-compte du compte 647 - Autres cotisations sociales qui fait partie de la classe 6 du PCG 2025 relative aux charges.\n\nCe compte permet d'enregistrer les prestations sociales que l'entreprise verse directement à ses salariés, sans passer par des organismes sociaux intermédiaires. Il s'agit des avantages sociaux complémentaires que l'employeur décide d'accorder à son personnel en dehors des obligations légales.\n\nLe compte 6471 s'intègre dans la structure suivante :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,143,153,163],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"64 - Charges de personnel",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"647 - Autres cotisations sociales",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":31,"marks":141,"data":142},[],{},{"nodeType":114,"data":144,"content":145},{},[146],{"nodeType":87,"data":147,"content":148},{},[149],{"nodeType":82,"value":150,"marks":151,"data":152},"6472 - Versements au comité social et économique",[],{},{"nodeType":114,"data":154,"content":155},{},[156],{"nodeType":87,"data":157,"content":158},{},[159],{"nodeType":82,"value":160,"marks":161,"data":162},"6474 - Versements aux autres œuvres sociales",[],{},{"nodeType":114,"data":164,"content":165},{},[166],{"nodeType":87,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"6475 - Médecine du travail, pharmacie",[],{},{"nodeType":95,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"Quand utiliser le compte 6471 ?",[],{},{"nodeType":87,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"Le compte 6471 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":110,"data":188,"content":189},{},[190,200,210,220],{"nodeType":114,"data":191,"content":192},{},[193],{"nodeType":87,"data":194,"content":195},{},[196],{"nodeType":82,"value":197,"marks":198,"data":199},"Pour comptabiliser les compléments d'indemnités journalières versés directement aux salariés en cas de maladie, d'accident ou de maternité, lorsque l'entreprise maintient tout ou partie du salaire au-delà de ce que couvrent les organismes sociaux",[],{},{"nodeType":114,"data":201,"content":202},{},[203],{"nodeType":87,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":209},"Pour enregistrer les allocations complémentaires versées directement par l'entreprise à ses salariés (primes de naissance, allocations de rentrée scolaire, etc.)",[],{},{"nodeType":114,"data":211,"content":212},{},[213],{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Pour comptabiliser les aides financières exceptionnelles accordées directement aux salariés (secours, prêts, avances)",[],{},{"nodeType":114,"data":221,"content":222},{},[223],{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Pour enregistrer les prestations en nature offertes directement aux salariés en dehors du cadre légal (chèques vacances, chèques cadeaux, etc.)",[],{},{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"Il est important de distinguer ce compte du 6472 - Versements au comité social et économique qui concerne les sommes versées à cet organisme et non directement aux salariés.",[],{},{"nodeType":95,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"Quels sont les impacts fiscaux du compte 6471 ?",[],{},{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"L'utilisation du compte 6471 - Prestations directes présente plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":252,"content":253},{},[254,264,274,284,294],{"nodeType":114,"data":255,"content":256},{},[257],{"nodeType":87,"data":258,"content":259},{},[260],{"nodeType":82,"value":261,"marks":262,"data":263},"Déductibilité fiscale : Les prestations directes versées aux salariés sont généralement déductibles du résultat fiscal de l'entreprise, sous réserve qu'elles correspondent à des charges engagées dans l'intérêt de l'entreprise et qu'elles soient correctement justifiées",[],{},{"nodeType":114,"data":265,"content":266},{},[267],{"nodeType":87,"data":268,"content":269},{},[270],{"nodeType":82,"value":271,"marks":272,"data":273},"Charges sociales : Certaines prestations directes peuvent être exonérées de charges sociales dans la limite des plafonds fixés par la législation (ex : chèques cadeaux, chèques vacances). Au-delà de ces plafonds, elles sont soumises aux cotisations sociales",[],{},{"nodeType":114,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Avantages en nature : Les prestations directes peuvent être considérées comme des avantages en nature pour les salariés et donc être soumises à l'impôt sur le revenu. L'entreprise doit veiller à leur déclaration correcte",[],{},{"nodeType":114,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Documentation : Il est essentiel de conserver tous les justificatifs des prestations versées, car ces charges font souvent l'objet d'une attention particulière lors des contrôles fiscaux et sociaux",[],{},{"nodeType":114,"data":295,"content":296},{},[297],{"nodeType":87,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"Règles d'uniformité : Pour être déductibles, ces prestations doivent généralement bénéficier à l'ensemble du personnel ou à des catégories objectivement définies",[],{},{"nodeType":95,"data":305,"content":306},{},[307],{"nodeType":82,"value":308,"marks":309,"data":310},"3 points clés à retenir sur le compte 6471",[],{},{"nodeType":110,"data":312,"content":313},{},[314,324,334],{"nodeType":114,"data":315,"content":316},{},[317],{"nodeType":87,"data":318,"content":319},{},[320],{"nodeType":82,"value":321,"marks":322,"data":323},"Le compte 6471 enregistre exclusivement les prestations sociales versées directement aux salariés par l'entreprise, à distinguer des versements aux organismes sociaux ou au CSE.",[],{},{"nodeType":114,"data":325,"content":326},{},[327],{"nodeType":87,"data":328,"content":329},{},[330],{"nodeType":82,"value":331,"marks":332,"data":333},"Ces prestations constituent des charges de personnel déductibles fiscalement, mais peuvent être soumises à cotisations sociales au-delà de certains plafonds d'exonération.",[],{},{"nodeType":114,"data":335,"content":336},{},[337],{"nodeType":87,"data":338,"content":339},{},[340],{"nodeType":82,"value":341,"marks":342,"data":343},"Une documentation rigoureuse est nécessaire pour justifier ces prestations qui doivent respecter un principe d'équité entre les salariés pour conserver leur caractère déductible.",[],{},"compte-6471-prestations-directes",false,[347],{"metadata":348,"sys":351,"fields":363},{"tags":349,"concepts":350},[],[],{"space":352,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":357,"publishedVersion":359,"revision":62,"contentType":360,"locale":29},{"sys":353},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":358},{"id":21,"type":12,"linkType":22},24,{"sys":361},{"type":12,"linkType":27,"id":362},"category",{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":367,"metaTitle":369,"metaDescription":370,"mainTitle":371,"subtitle":388,"heroImage":389,"ctaButton":411,"ctaLink":412},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[368],"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":372,"content":373,"nodeType":74},{},[374,381],{"data":375,"content":376,"nodeType":78},{},[377],{"data":378,"marks":379,"value":380,"nodeType":82},{},[],"Plan comptable général",{"data":382,"content":383,"nodeType":87},{},[384],{"data":385,"marks":386,"value":387,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":390,"sys":393,"fields":400},{"tags":391,"concepts":392},[],[],{"space":394,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":398,"publishedVersion":62,"revision":44,"locale":29},{"sys":395},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":399},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":402},"Facturation",{"url":403,"details":404,"fileName":409,"contentType":410},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":405,"image":406},246703,{"width":407,"height":408},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[414,463,512,561,610,659,708,757,806,855,904,953,1002,1051,1101,1150,1199,1248,1297,1346,1395,1444,1493,1542,1591,1641,1690,1739,1788,1837,1886,1935,1984,2033,2082,2131,2180,2229,2278,2327,2376,2425,2474,2523,2572,2621,2670,2719,2768,2817,2866,2915,2964,3013,3062,3111,3160,3209,3259,3308,3358,3407,3456,3505,3554,3603,3652,3701,3750,3799,3848,3897,3946,3995,4044,4093,4142,4191,4240,4289,4338,4387,4436,4485,4534,4583,4632,4681,4730,4779,4828,4877,4926,4975,5024,5073,5122,5171,5220,5269,5318,5367,5416,5465,5514,5563,5612,5661,5711,5760,5810,5859,5908,5957,6006,6055,6104,6153,6202,6251,6300,6349,6398,6447,6496,6545,6594,6643,6692,6741,6790,6839,6888,6937,6986,7035,7084,7133,7183,7232,7281,7330,7379,7428,7477,7526,7575,7624,7673,7722,7771,7820,7869,7918,7967,8016,8065,8114,8163,8212,8261,8310,8359,8408,8457,8506,8555,8604,8654,8703,8752,8801,8850,8898,8947,8996,9045,9093,9142,9191,9240,9289,9338,9387,9436,9485,9534,9583,9632,9681,9730,9779,9828,9877,9926,9975,10024,10073,10122,10171,10220,10270,10319,10368,10417,10466,10515,10564,10613,10662,10711,10760,10809,10858,10907,10956,11005,11054,11103,11152,11201,11250,11299,11348,11397,11446,11495,11544,11593,11642,11691,11740,11789,11838,11887,11936,11985,12035,12084,12133,12182,12231,12280,12329,12378,12427,12476,12525,12574,12623,12672,12721,12770,12820,12869,12918,12967,13016,13065,13114,13163,13212,13261,13310,13359,13408,13457,13506,13555,13604,13653,13702,13751,13800,13849,13898,13947,13996,14045,14094,14143,14192,14242,14291,14340,14389,14438,14487,14537,14586,14635,14684,14733,14782,14831,14880,14930,14979,15028,15077,15126,15175,15224,15273,15322,15371,15420,15469,15518,15567,15616,15665,15714,15763,15812,15861,15910,15959,16008,16057,16106,16155,16204,16253,16302,16351,16400,16449,16498,16543,16592,16641,16690,16739,16788,16837,16886,16935,16984,17033,17082,17131,17180,17229,17278,17327,17376,17425,17474,17523,17572,17621,17670,17719,17768,17817,17866,17915,17964,18013,18062,18111,18160,18209,18258,18307,18356,18405,18454,18503,18552,18601,18650,18699,18748,18797,18846,18895,18944,18993,19042,19091,19140,19189,19238,19287,19336,19385,19434,19483,19532,19581,19630,19679,19728,19777,19826,19875,19924,19973,20022,20071,20120,20169,20218,20267,20316,20365,20414,20463,20513,20563,20612,20661,20710,20759,20808,20857,20906,20955,21004,21053,21102,21151,21200,21249,21297,21346,21395,21444,21493,21542,21591,21640,21689,21738,21787,21836,21885,21934,21983,22032,22081,22130,22179,22228,22277,22326,22375,22424,22474,22524,22573,22622,22671,22720,22769,22818,22867,22916,22965,23014,23063,23112,23161,23210,23259,23308,23357,23406,23455,23504,23553,23603,23652,23701,23750,23799,23848,23897,23946,23995,24044,24093,24142,24191,24240,24290,24339,24388,24437,24486,24535,24584,24633,24682,24731,24780,24829,24878,24927,24976,25025,25074,25123,25172,25221,25270,25319,25368,25417,25466,25515,25564,25613,25662,25711,25760,25809,25858,25907,25956,26005,26054,26103,26152,26201,26250,26299,26348,26396,26445,26494,26543,26591,26640,26689,26738,26787,26836,26885,26934,26983,27032,27081,27130,27179,27228,27277,27326,27375,27423,27472,27520,27569],{"sys":415,"fields":418},{"id":416,"createdAt":417},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":419,"slug":420,"articleIntro":419,"category":421},"Compte 6412 - Congés payés","compte-6412-conges-payes",[422],{"metadata":423,"sys":426,"fields":433},{"tags":424,"concepts":425},[],[],{"space":427,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":429,"publishedVersion":359,"revision":62,"contentType":431,"locale":29},{"sys":428},{"type":12,"linkType":13,"id":14},{"sys":430},{"id":21,"type":12,"linkType":22},{"sys":432},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":434,"metaTitle":369,"metaDescription":370,"mainTitle":435,"subtitle":388,"heroImage":450,"ctaButton":411,"ctaLink":412},[368],{"data":436,"content":437,"nodeType":74},{},[438,444],{"data":439,"content":440,"nodeType":78},{},[441],{"data":442,"marks":443,"value":380,"nodeType":82},{},[],{"data":445,"content":446,"nodeType":87},{},[447],{"data":448,"marks":449,"value":387,"nodeType":82},{},[],{"metadata":451,"sys":454,"fields":459},{"tags":452,"concepts":453},[],[],{"space":455,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":457,"publishedVersion":62,"revision":44,"locale":29},{"sys":456},{"type":12,"linkType":13,"id":14},{"sys":458},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":460},{"url":403,"details":461,"fileName":409,"contentType":410},{"size":405,"image":462},{"width":407,"height":408},{"sys":464,"fields":467},{"id":465,"createdAt":466},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":468,"slug":469,"articleIntro":468,"category":470},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[471],{"metadata":472,"sys":475,"fields":482},{"tags":473,"concepts":474},[],[],{"space":476,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":478,"publishedVersion":359,"revision":62,"contentType":480,"locale":29},{"sys":477},{"type":12,"linkType":13,"id":14},{"sys":479},{"id":21,"type":12,"linkType":22},{"sys":481},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":483,"metaTitle":369,"metaDescription":370,"mainTitle":484,"subtitle":388,"heroImage":499,"ctaButton":411,"ctaLink":412},[368],{"data":485,"content":486,"nodeType":74},{},[487,493],{"data":488,"content":489,"nodeType":78},{},[490],{"data":491,"marks":492,"value":380,"nodeType":82},{},[],{"data":494,"content":495,"nodeType":87},{},[496],{"data":497,"marks":498,"value":387,"nodeType":82},{},[],{"metadata":500,"sys":503,"fields":508},{"tags":501,"concepts":502},[],[],{"space":504,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":506,"publishedVersion":62,"revision":44,"locale":29},{"sys":505},{"type":12,"linkType":13,"id":14},{"sys":507},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":509},{"url":403,"details":510,"fileName":409,"contentType":410},{"size":405,"image":511},{"width":407,"height":408},{"sys":513,"fields":516},{"id":514,"createdAt":515},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":517,"slug":518,"articleIntro":-1,"category":519},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[520],{"metadata":521,"sys":524,"fields":531},{"tags":522,"concepts":523},[],[],{"space":525,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":527,"publishedVersion":359,"revision":62,"contentType":529,"locale":29},{"sys":526},{"type":12,"linkType":13,"id":14},{"sys":528},{"id":21,"type":12,"linkType":22},{"sys":530},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":532,"metaTitle":369,"metaDescription":370,"mainTitle":533,"subtitle":388,"heroImage":548,"ctaButton":411,"ctaLink":412},[368],{"data":534,"content":535,"nodeType":74},{},[536,542],{"data":537,"content":538,"nodeType":78},{},[539],{"data":540,"marks":541,"value":380,"nodeType":82},{},[],{"data":543,"content":544,"nodeType":87},{},[545],{"data":546,"marks":547,"value":387,"nodeType":82},{},[],{"metadata":549,"sys":552,"fields":557},{"tags":550,"concepts":551},[],[],{"space":553,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":555,"publishedVersion":62,"revision":44,"locale":29},{"sys":554},{"type":12,"linkType":13,"id":14},{"sys":556},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":558},{"url":403,"details":559,"fileName":409,"contentType":410},{"size":405,"image":560},{"width":407,"height":408},{"sys":562,"fields":565},{"id":563,"createdAt":564},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":566,"slug":567,"articleIntro":566,"category":568},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[569],{"metadata":570,"sys":573,"fields":580},{"tags":571,"concepts":572},[],[],{"space":574,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":576,"publishedVersion":359,"revision":62,"contentType":578,"locale":29},{"sys":575},{"type":12,"linkType":13,"id":14},{"sys":577},{"id":21,"type":12,"linkType":22},{"sys":579},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":581,"metaTitle":369,"metaDescription":370,"mainTitle":582,"subtitle":388,"heroImage":597,"ctaButton":411,"ctaLink":412},[368],{"data":583,"content":584,"nodeType":74},{},[585,591],{"data":586,"content":587,"nodeType":78},{},[588],{"data":589,"marks":590,"value":380,"nodeType":82},{},[],{"data":592,"content":593,"nodeType":87},{},[594],{"data":595,"marks":596,"value":387,"nodeType":82},{},[],{"metadata":598,"sys":601,"fields":606},{"tags":599,"concepts":600},[],[],{"space":602,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":604,"publishedVersion":62,"revision":44,"locale":29},{"sys":603},{"type":12,"linkType":13,"id":14},{"sys":605},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":607},{"url":403,"details":608,"fileName":409,"contentType":410},{"size":405,"image":609},{"width":407,"height":408},{"sys":611,"fields":614},{"id":612,"createdAt":613},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":615,"slug":616,"articleIntro":615,"category":617},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[618],{"metadata":619,"sys":622,"fields":629},{"tags":620,"concepts":621},[],[],{"space":623,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":625,"publishedVersion":359,"revision":62,"contentType":627,"locale":29},{"sys":624},{"type":12,"linkType":13,"id":14},{"sys":626},{"id":21,"type":12,"linkType":22},{"sys":628},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":630,"metaTitle":369,"metaDescription":370,"mainTitle":631,"subtitle":388,"heroImage":646,"ctaButton":411,"ctaLink":412},[368],{"data":632,"content":633,"nodeType":74},{},[634,640],{"data":635,"content":636,"nodeType":78},{},[637],{"data":638,"marks":639,"value":380,"nodeType":82},{},[],{"data":641,"content":642,"nodeType":87},{},[643],{"data":644,"marks":645,"value":387,"nodeType":82},{},[],{"metadata":647,"sys":650,"fields":655},{"tags":648,"concepts":649},[],[],{"space":651,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":653,"publishedVersion":62,"revision":44,"locale":29},{"sys":652},{"type":12,"linkType":13,"id":14},{"sys":654},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":656},{"url":403,"details":657,"fileName":409,"contentType":410},{"size":405,"image":658},{"width":407,"height":408},{"sys":660,"fields":663},{"id":661,"createdAt":662},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":664,"slug":665,"articleIntro":664,"category":666},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[667],{"metadata":668,"sys":671,"fields":678},{"tags":669,"concepts":670},[],[],{"space":672,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":674,"publishedVersion":359,"revision":62,"contentType":676,"locale":29},{"sys":673},{"type":12,"linkType":13,"id":14},{"sys":675},{"id":21,"type":12,"linkType":22},{"sys":677},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":679,"metaTitle":369,"metaDescription":370,"mainTitle":680,"subtitle":388,"heroImage":695,"ctaButton":411,"ctaLink":412},[368],{"data":681,"content":682,"nodeType":74},{},[683,689],{"data":684,"content":685,"nodeType":78},{},[686],{"data":687,"marks":688,"value":380,"nodeType":82},{},[],{"data":690,"content":691,"nodeType":87},{},[692],{"data":693,"marks":694,"value":387,"nodeType":82},{},[],{"metadata":696,"sys":699,"fields":704},{"tags":697,"concepts":698},[],[],{"space":700,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":702,"publishedVersion":62,"revision":44,"locale":29},{"sys":701},{"type":12,"linkType":13,"id":14},{"sys":703},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":705},{"url":403,"details":706,"fileName":409,"contentType":410},{"size":405,"image":707},{"width":407,"height":408},{"sys":709,"fields":712},{"id":710,"createdAt":711},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":713,"slug":714,"articleIntro":713,"category":715},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[716],{"metadata":717,"sys":720,"fields":727},{"tags":718,"concepts":719},[],[],{"space":721,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":723,"publishedVersion":359,"revision":62,"contentType":725,"locale":29},{"sys":722},{"type":12,"linkType":13,"id":14},{"sys":724},{"id":21,"type":12,"linkType":22},{"sys":726},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":728,"metaTitle":369,"metaDescription":370,"mainTitle":729,"subtitle":388,"heroImage":744,"ctaButton":411,"ctaLink":412},[368],{"data":730,"content":731,"nodeType":74},{},[732,738],{"data":733,"content":734,"nodeType":78},{},[735],{"data":736,"marks":737,"value":380,"nodeType":82},{},[],{"data":739,"content":740,"nodeType":87},{},[741],{"data":742,"marks":743,"value":387,"nodeType":82},{},[],{"metadata":745,"sys":748,"fields":753},{"tags":746,"concepts":747},[],[],{"space":749,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":751,"publishedVersion":62,"revision":44,"locale":29},{"sys":750},{"type":12,"linkType":13,"id":14},{"sys":752},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":754},{"url":403,"details":755,"fileName":409,"contentType":410},{"size":405,"image":756},{"width":407,"height":408},{"sys":758,"fields":761},{"id":759,"createdAt":760},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":762,"slug":763,"articleIntro":762,"category":764},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[765],{"metadata":766,"sys":769,"fields":776},{"tags":767,"concepts":768},[],[],{"space":770,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":772,"publishedVersion":359,"revision":62,"contentType":774,"locale":29},{"sys":771},{"type":12,"linkType":13,"id":14},{"sys":773},{"id":21,"type":12,"linkType":22},{"sys":775},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":777,"metaTitle":369,"metaDescription":370,"mainTitle":778,"subtitle":388,"heroImage":793,"ctaButton":411,"ctaLink":412},[368],{"data":779,"content":780,"nodeType":74},{},[781,787],{"data":782,"content":783,"nodeType":78},{},[784],{"data":785,"marks":786,"value":380,"nodeType":82},{},[],{"data":788,"content":789,"nodeType":87},{},[790],{"data":791,"marks":792,"value":387,"nodeType":82},{},[],{"metadata":794,"sys":797,"fields":802},{"tags":795,"concepts":796},[],[],{"space":798,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":800,"publishedVersion":62,"revision":44,"locale":29},{"sys":799},{"type":12,"linkType":13,"id":14},{"sys":801},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":803},{"url":403,"details":804,"fileName":409,"contentType":410},{"size":405,"image":805},{"width":407,"height":408},{"sys":807,"fields":810},{"id":808,"createdAt":809},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":811,"slug":812,"articleIntro":811,"category":813},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[814],{"metadata":815,"sys":818,"fields":825},{"tags":816,"concepts":817},[],[],{"space":819,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":821,"publishedVersion":359,"revision":62,"contentType":823,"locale":29},{"sys":820},{"type":12,"linkType":13,"id":14},{"sys":822},{"id":21,"type":12,"linkType":22},{"sys":824},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":826,"metaTitle":369,"metaDescription":370,"mainTitle":827,"subtitle":388,"heroImage":842,"ctaButton":411,"ctaLink":412},[368],{"data":828,"content":829,"nodeType":74},{},[830,836],{"data":831,"content":832,"nodeType":78},{},[833],{"data":834,"marks":835,"value":380,"nodeType":82},{},[],{"data":837,"content":838,"nodeType":87},{},[839],{"data":840,"marks":841,"value":387,"nodeType":82},{},[],{"metadata":843,"sys":846,"fields":851},{"tags":844,"concepts":845},[],[],{"space":847,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":849,"publishedVersion":62,"revision":44,"locale":29},{"sys":848},{"type":12,"linkType":13,"id":14},{"sys":850},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":852},{"url":403,"details":853,"fileName":409,"contentType":410},{"size":405,"image":854},{"width":407,"height":408},{"sys":856,"fields":859},{"id":857,"createdAt":858},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":860,"slug":861,"articleIntro":860,"category":862},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[863],{"metadata":864,"sys":867,"fields":874},{"tags":865,"concepts":866},[],[],{"space":868,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":870,"publishedVersion":359,"revision":62,"contentType":872,"locale":29},{"sys":869},{"type":12,"linkType":13,"id":14},{"sys":871},{"id":21,"type":12,"linkType":22},{"sys":873},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":875,"metaTitle":369,"metaDescription":370,"mainTitle":876,"subtitle":388,"heroImage":891,"ctaButton":411,"ctaLink":412},[368],{"data":877,"content":878,"nodeType":74},{},[879,885],{"data":880,"content":881,"nodeType":78},{},[882],{"data":883,"marks":884,"value":380,"nodeType":82},{},[],{"data":886,"content":887,"nodeType":87},{},[888],{"data":889,"marks":890,"value":387,"nodeType":82},{},[],{"metadata":892,"sys":895,"fields":900},{"tags":893,"concepts":894},[],[],{"space":896,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":898,"publishedVersion":62,"revision":44,"locale":29},{"sys":897},{"type":12,"linkType":13,"id":14},{"sys":899},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":901},{"url":403,"details":902,"fileName":409,"contentType":410},{"size":405,"image":903},{"width":407,"height":408},{"sys":905,"fields":908},{"id":906,"createdAt":907},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":909,"slug":910,"articleIntro":909,"category":911},"Compte 502 - Actions propres","compte-502-actions-propres",[912],{"metadata":913,"sys":916,"fields":923},{"tags":914,"concepts":915},[],[],{"space":917,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":919,"publishedVersion":359,"revision":62,"contentType":921,"locale":29},{"sys":918},{"type":12,"linkType":13,"id":14},{"sys":920},{"id":21,"type":12,"linkType":22},{"sys":922},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":924,"metaTitle":369,"metaDescription":370,"mainTitle":925,"subtitle":388,"heroImage":940,"ctaButton":411,"ctaLink":412},[368],{"data":926,"content":927,"nodeType":74},{},[928,934],{"data":929,"content":930,"nodeType":78},{},[931],{"data":932,"marks":933,"value":380,"nodeType":82},{},[],{"data":935,"content":936,"nodeType":87},{},[937],{"data":938,"marks":939,"value":387,"nodeType":82},{},[],{"metadata":941,"sys":944,"fields":949},{"tags":942,"concepts":943},[],[],{"space":945,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":947,"publishedVersion":62,"revision":44,"locale":29},{"sys":946},{"type":12,"linkType":13,"id":14},{"sys":948},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":950},{"url":403,"details":951,"fileName":409,"contentType":410},{"size":405,"image":952},{"width":407,"height":408},{"sys":954,"fields":957},{"id":955,"createdAt":956},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":958,"slug":959,"articleIntro":-1,"category":960},"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",[961],{"metadata":962,"sys":965,"fields":972},{"tags":963,"concepts":964},[],[],{"space":966,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":968,"publishedVersion":359,"revision":62,"contentType":970,"locale":29},{"sys":967},{"type":12,"linkType":13,"id":14},{"sys":969},{"id":21,"type":12,"linkType":22},{"sys":971},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":973,"metaTitle":369,"metaDescription":370,"mainTitle":974,"subtitle":388,"heroImage":989,"ctaButton":411,"ctaLink":412},[368],{"data":975,"content":976,"nodeType":74},{},[977,983],{"data":978,"content":979,"nodeType":78},{},[980],{"data":981,"marks":982,"value":380,"nodeType":82},{},[],{"data":984,"content":985,"nodeType":87},{},[986],{"data":987,"marks":988,"value":387,"nodeType":82},{},[],{"metadata":990,"sys":993,"fields":998},{"tags":991,"concepts":992},[],[],{"space":994,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":996,"publishedVersion":62,"revision":44,"locale":29},{"sys":995},{"type":12,"linkType":13,"id":14},{"sys":997},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":999},{"url":403,"details":1000,"fileName":409,"contentType":410},{"size":405,"image":1001},{"width":407,"height":408},{"sys":1003,"fields":1006},{"id":1004,"createdAt":1005},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":1007,"slug":1008,"articleIntro":1007,"category":1009},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[1010],{"metadata":1011,"sys":1014,"fields":1021},{"tags":1012,"concepts":1013},[],[],{"space":1015,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1017,"publishedVersion":359,"revision":62,"contentType":1019,"locale":29},{"sys":1016},{"type":12,"linkType":13,"id":14},{"sys":1018},{"id":21,"type":12,"linkType":22},{"sys":1020},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1022,"metaTitle":369,"metaDescription":370,"mainTitle":1023,"subtitle":388,"heroImage":1038,"ctaButton":411,"ctaLink":412},[368],{"data":1024,"content":1025,"nodeType":74},{},[1026,1032],{"data":1027,"content":1028,"nodeType":78},{},[1029],{"data":1030,"marks":1031,"value":380,"nodeType":82},{},[],{"data":1033,"content":1034,"nodeType":87},{},[1035],{"data":1036,"marks":1037,"value":387,"nodeType":82},{},[],{"metadata":1039,"sys":1042,"fields":1047},{"tags":1040,"concepts":1041},[],[],{"space":1043,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1045,"publishedVersion":62,"revision":44,"locale":29},{"sys":1044},{"type":12,"linkType":13,"id":14},{"sys":1046},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1048},{"url":403,"details":1049,"fileName":409,"contentType":410},{"size":405,"image":1050},{"width":407,"height":408},{"sys":1052,"fields":1055},{"id":1053,"createdAt":1054},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":1056,"slug":1057,"articleIntro":1058,"category":1059},"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.",[1060],{"metadata":1061,"sys":1064,"fields":1071},{"tags":1062,"concepts":1063},[],[],{"space":1065,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1067,"publishedVersion":359,"revision":62,"contentType":1069,"locale":29},{"sys":1066},{"type":12,"linkType":13,"id":14},{"sys":1068},{"id":21,"type":12,"linkType":22},{"sys":1070},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1072,"metaTitle":369,"metaDescription":370,"mainTitle":1073,"subtitle":388,"heroImage":1088,"ctaButton":411,"ctaLink":412},[368],{"data":1074,"content":1075,"nodeType":74},{},[1076,1082],{"data":1077,"content":1078,"nodeType":78},{},[1079],{"data":1080,"marks":1081,"value":380,"nodeType":82},{},[],{"data":1083,"content":1084,"nodeType":87},{},[1085],{"data":1086,"marks":1087,"value":387,"nodeType":82},{},[],{"metadata":1089,"sys":1092,"fields":1097},{"tags":1090,"concepts":1091},[],[],{"space":1093,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1095,"publishedVersion":62,"revision":44,"locale":29},{"sys":1094},{"type":12,"linkType":13,"id":14},{"sys":1096},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1098},{"url":403,"details":1099,"fileName":409,"contentType":410},{"size":405,"image":1100},{"width":407,"height":408},{"sys":1102,"fields":1105},{"id":1103,"createdAt":1104},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":1106,"slug":1107,"articleIntro":1106,"category":1108},"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",[1109],{"metadata":1110,"sys":1113,"fields":1120},{"tags":1111,"concepts":1112},[],[],{"space":1114,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1116,"publishedVersion":359,"revision":62,"contentType":1118,"locale":29},{"sys":1115},{"type":12,"linkType":13,"id":14},{"sys":1117},{"id":21,"type":12,"linkType":22},{"sys":1119},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1121,"metaTitle":369,"metaDescription":370,"mainTitle":1122,"subtitle":388,"heroImage":1137,"ctaButton":411,"ctaLink":412},[368],{"data":1123,"content":1124,"nodeType":74},{},[1125,1131],{"data":1126,"content":1127,"nodeType":78},{},[1128],{"data":1129,"marks":1130,"value":380,"nodeType":82},{},[],{"data":1132,"content":1133,"nodeType":87},{},[1134],{"data":1135,"marks":1136,"value":387,"nodeType":82},{},[],{"metadata":1138,"sys":1141,"fields":1146},{"tags":1139,"concepts":1140},[],[],{"space":1142,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1144,"publishedVersion":62,"revision":44,"locale":29},{"sys":1143},{"type":12,"linkType":13,"id":14},{"sys":1145},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1147},{"url":403,"details":1148,"fileName":409,"contentType":410},{"size":405,"image":1149},{"width":407,"height":408},{"sys":1151,"fields":1154},{"id":1152,"createdAt":1153},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":1155,"slug":1156,"articleIntro":1155,"category":1157},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[1158],{"metadata":1159,"sys":1162,"fields":1169},{"tags":1160,"concepts":1161},[],[],{"space":1163,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1165,"publishedVersion":359,"revision":62,"contentType":1167,"locale":29},{"sys":1164},{"type":12,"linkType":13,"id":14},{"sys":1166},{"id":21,"type":12,"linkType":22},{"sys":1168},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1170,"metaTitle":369,"metaDescription":370,"mainTitle":1171,"subtitle":388,"heroImage":1186,"ctaButton":411,"ctaLink":412},[368],{"data":1172,"content":1173,"nodeType":74},{},[1174,1180],{"data":1175,"content":1176,"nodeType":78},{},[1177],{"data":1178,"marks":1179,"value":380,"nodeType":82},{},[],{"data":1181,"content":1182,"nodeType":87},{},[1183],{"data":1184,"marks":1185,"value":387,"nodeType":82},{},[],{"metadata":1187,"sys":1190,"fields":1195},{"tags":1188,"concepts":1189},[],[],{"space":1191,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1193,"publishedVersion":62,"revision":44,"locale":29},{"sys":1192},{"type":12,"linkType":13,"id":14},{"sys":1194},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1196},{"url":403,"details":1197,"fileName":409,"contentType":410},{"size":405,"image":1198},{"width":407,"height":408},{"sys":1200,"fields":1203},{"id":1201,"createdAt":1202},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":1204,"slug":1205,"articleIntro":1204,"category":1206},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[1207],{"metadata":1208,"sys":1211,"fields":1218},{"tags":1209,"concepts":1210},[],[],{"space":1212,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1214,"publishedVersion":359,"revision":62,"contentType":1216,"locale":29},{"sys":1213},{"type":12,"linkType":13,"id":14},{"sys":1215},{"id":21,"type":12,"linkType":22},{"sys":1217},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1219,"metaTitle":369,"metaDescription":370,"mainTitle":1220,"subtitle":388,"heroImage":1235,"ctaButton":411,"ctaLink":412},[368],{"data":1221,"content":1222,"nodeType":74},{},[1223,1229],{"data":1224,"content":1225,"nodeType":78},{},[1226],{"data":1227,"marks":1228,"value":380,"nodeType":82},{},[],{"data":1230,"content":1231,"nodeType":87},{},[1232],{"data":1233,"marks":1234,"value":387,"nodeType":82},{},[],{"metadata":1236,"sys":1239,"fields":1244},{"tags":1237,"concepts":1238},[],[],{"space":1240,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1242,"publishedVersion":62,"revision":44,"locale":29},{"sys":1241},{"type":12,"linkType":13,"id":14},{"sys":1243},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1245},{"url":403,"details":1246,"fileName":409,"contentType":410},{"size":405,"image":1247},{"width":407,"height":408},{"sys":1249,"fields":1252},{"id":1250,"createdAt":1251},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":1253,"slug":1254,"articleIntro":1253,"category":1255},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[1256],{"metadata":1257,"sys":1260,"fields":1267},{"tags":1258,"concepts":1259},[],[],{"space":1261,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1263,"publishedVersion":359,"revision":62,"contentType":1265,"locale":29},{"sys":1262},{"type":12,"linkType":13,"id":14},{"sys":1264},{"id":21,"type":12,"linkType":22},{"sys":1266},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1268,"metaTitle":369,"metaDescription":370,"mainTitle":1269,"subtitle":388,"heroImage":1284,"ctaButton":411,"ctaLink":412},[368],{"data":1270,"content":1271,"nodeType":74},{},[1272,1278],{"data":1273,"content":1274,"nodeType":78},{},[1275],{"data":1276,"marks":1277,"value":380,"nodeType":82},{},[],{"data":1279,"content":1280,"nodeType":87},{},[1281],{"data":1282,"marks":1283,"value":387,"nodeType":82},{},[],{"metadata":1285,"sys":1288,"fields":1293},{"tags":1286,"concepts":1287},[],[],{"space":1289,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1291,"publishedVersion":62,"revision":44,"locale":29},{"sys":1290},{"type":12,"linkType":13,"id":14},{"sys":1292},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1294},{"url":403,"details":1295,"fileName":409,"contentType":410},{"size":405,"image":1296},{"width":407,"height":408},{"sys":1298,"fields":1301},{"id":1299,"createdAt":1300},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":1302,"slug":1303,"articleIntro":1302,"category":1304},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[1305],{"metadata":1306,"sys":1309,"fields":1316},{"tags":1307,"concepts":1308},[],[],{"space":1310,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1312,"publishedVersion":359,"revision":62,"contentType":1314,"locale":29},{"sys":1311},{"type":12,"linkType":13,"id":14},{"sys":1313},{"id":21,"type":12,"linkType":22},{"sys":1315},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1317,"metaTitle":369,"metaDescription":370,"mainTitle":1318,"subtitle":388,"heroImage":1333,"ctaButton":411,"ctaLink":412},[368],{"data":1319,"content":1320,"nodeType":74},{},[1321,1327],{"data":1322,"content":1323,"nodeType":78},{},[1324],{"data":1325,"marks":1326,"value":380,"nodeType":82},{},[],{"data":1328,"content":1329,"nodeType":87},{},[1330],{"data":1331,"marks":1332,"value":387,"nodeType":82},{},[],{"metadata":1334,"sys":1337,"fields":1342},{"tags":1335,"concepts":1336},[],[],{"space":1338,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1340,"publishedVersion":62,"revision":44,"locale":29},{"sys":1339},{"type":12,"linkType":13,"id":14},{"sys":1341},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1343},{"url":403,"details":1344,"fileName":409,"contentType":410},{"size":405,"image":1345},{"width":407,"height":408},{"sys":1347,"fields":1350},{"id":1348,"createdAt":1349},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":1351,"slug":1352,"articleIntro":1351,"category":1353},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[1354],{"metadata":1355,"sys":1358,"fields":1365},{"tags":1356,"concepts":1357},[],[],{"space":1359,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1361,"publishedVersion":359,"revision":62,"contentType":1363,"locale":29},{"sys":1360},{"type":12,"linkType":13,"id":14},{"sys":1362},{"id":21,"type":12,"linkType":22},{"sys":1364},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1366,"metaTitle":369,"metaDescription":370,"mainTitle":1367,"subtitle":388,"heroImage":1382,"ctaButton":411,"ctaLink":412},[368],{"data":1368,"content":1369,"nodeType":74},{},[1370,1376],{"data":1371,"content":1372,"nodeType":78},{},[1373],{"data":1374,"marks":1375,"value":380,"nodeType":82},{},[],{"data":1377,"content":1378,"nodeType":87},{},[1379],{"data":1380,"marks":1381,"value":387,"nodeType":82},{},[],{"metadata":1383,"sys":1386,"fields":1391},{"tags":1384,"concepts":1385},[],[],{"space":1387,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1389,"publishedVersion":62,"revision":44,"locale":29},{"sys":1388},{"type":12,"linkType":13,"id":14},{"sys":1390},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1392},{"url":403,"details":1393,"fileName":409,"contentType":410},{"size":405,"image":1394},{"width":407,"height":408},{"sys":1396,"fields":1399},{"id":1397,"createdAt":1398},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":1400,"slug":1401,"articleIntro":-1,"category":1402},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[1403],{"metadata":1404,"sys":1407,"fields":1414},{"tags":1405,"concepts":1406},[],[],{"space":1408,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1410,"publishedVersion":359,"revision":62,"contentType":1412,"locale":29},{"sys":1409},{"type":12,"linkType":13,"id":14},{"sys":1411},{"id":21,"type":12,"linkType":22},{"sys":1413},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1415,"metaTitle":369,"metaDescription":370,"mainTitle":1416,"subtitle":388,"heroImage":1431,"ctaButton":411,"ctaLink":412},[368],{"data":1417,"content":1418,"nodeType":74},{},[1419,1425],{"data":1420,"content":1421,"nodeType":78},{},[1422],{"data":1423,"marks":1424,"value":380,"nodeType":82},{},[],{"data":1426,"content":1427,"nodeType":87},{},[1428],{"data":1429,"marks":1430,"value":387,"nodeType":82},{},[],{"metadata":1432,"sys":1435,"fields":1440},{"tags":1433,"concepts":1434},[],[],{"space":1436,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1438,"publishedVersion":62,"revision":44,"locale":29},{"sys":1437},{"type":12,"linkType":13,"id":14},{"sys":1439},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1441},{"url":403,"details":1442,"fileName":409,"contentType":410},{"size":405,"image":1443},{"width":407,"height":408},{"sys":1445,"fields":1448},{"id":1446,"createdAt":1447},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":1449,"slug":1450,"articleIntro":1449,"category":1451},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[1452],{"metadata":1453,"sys":1456,"fields":1463},{"tags":1454,"concepts":1455},[],[],{"space":1457,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1459,"publishedVersion":359,"revision":62,"contentType":1461,"locale":29},{"sys":1458},{"type":12,"linkType":13,"id":14},{"sys":1460},{"id":21,"type":12,"linkType":22},{"sys":1462},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1464,"metaTitle":369,"metaDescription":370,"mainTitle":1465,"subtitle":388,"heroImage":1480,"ctaButton":411,"ctaLink":412},[368],{"data":1466,"content":1467,"nodeType":74},{},[1468,1474],{"data":1469,"content":1470,"nodeType":78},{},[1471],{"data":1472,"marks":1473,"value":380,"nodeType":82},{},[],{"data":1475,"content":1476,"nodeType":87},{},[1477],{"data":1478,"marks":1479,"value":387,"nodeType":82},{},[],{"metadata":1481,"sys":1484,"fields":1489},{"tags":1482,"concepts":1483},[],[],{"space":1485,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1487,"publishedVersion":62,"revision":44,"locale":29},{"sys":1486},{"type":12,"linkType":13,"id":14},{"sys":1488},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1490},{"url":403,"details":1491,"fileName":409,"contentType":410},{"size":405,"image":1492},{"width":407,"height":408},{"sys":1494,"fields":1497},{"id":1495,"createdAt":1496},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":1498,"slug":1499,"articleIntro":1498,"category":1500},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[1501],{"metadata":1502,"sys":1505,"fields":1512},{"tags":1503,"concepts":1504},[],[],{"space":1506,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1508,"publishedVersion":359,"revision":62,"contentType":1510,"locale":29},{"sys":1507},{"type":12,"linkType":13,"id":14},{"sys":1509},{"id":21,"type":12,"linkType":22},{"sys":1511},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1513,"metaTitle":369,"metaDescription":370,"mainTitle":1514,"subtitle":388,"heroImage":1529,"ctaButton":411,"ctaLink":412},[368],{"data":1515,"content":1516,"nodeType":74},{},[1517,1523],{"data":1518,"content":1519,"nodeType":78},{},[1520],{"data":1521,"marks":1522,"value":380,"nodeType":82},{},[],{"data":1524,"content":1525,"nodeType":87},{},[1526],{"data":1527,"marks":1528,"value":387,"nodeType":82},{},[],{"metadata":1530,"sys":1533,"fields":1538},{"tags":1531,"concepts":1532},[],[],{"space":1534,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1536,"publishedVersion":62,"revision":44,"locale":29},{"sys":1535},{"type":12,"linkType":13,"id":14},{"sys":1537},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1539},{"url":403,"details":1540,"fileName":409,"contentType":410},{"size":405,"image":1541},{"width":407,"height":408},{"sys":1543,"fields":1546},{"id":1544,"createdAt":1545},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":1547,"slug":1548,"articleIntro":-1,"category":1549},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[1550],{"metadata":1551,"sys":1554,"fields":1561},{"tags":1552,"concepts":1553},[],[],{"space":1555,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1557,"publishedVersion":359,"revision":62,"contentType":1559,"locale":29},{"sys":1556},{"type":12,"linkType":13,"id":14},{"sys":1558},{"id":21,"type":12,"linkType":22},{"sys":1560},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1562,"metaTitle":369,"metaDescription":370,"mainTitle":1563,"subtitle":388,"heroImage":1578,"ctaButton":411,"ctaLink":412},[368],{"data":1564,"content":1565,"nodeType":74},{},[1566,1572],{"data":1567,"content":1568,"nodeType":78},{},[1569],{"data":1570,"marks":1571,"value":380,"nodeType":82},{},[],{"data":1573,"content":1574,"nodeType":87},{},[1575],{"data":1576,"marks":1577,"value":387,"nodeType":82},{},[],{"metadata":1579,"sys":1582,"fields":1587},{"tags":1580,"concepts":1581},[],[],{"space":1583,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1585,"publishedVersion":62,"revision":44,"locale":29},{"sys":1584},{"type":12,"linkType":13,"id":14},{"sys":1586},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1588},{"url":403,"details":1589,"fileName":409,"contentType":410},{"size":405,"image":1590},{"width":407,"height":408},{"sys":1592,"fields":1595},{"id":1593,"createdAt":1594},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":1596,"slug":1597,"articleIntro":1598,"category":1599},"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. ",[1600],{"metadata":1601,"sys":1604,"fields":1611},{"tags":1602,"concepts":1603},[],[],{"space":1605,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1607,"publishedVersion":359,"revision":62,"contentType":1609,"locale":29},{"sys":1606},{"type":12,"linkType":13,"id":14},{"sys":1608},{"id":21,"type":12,"linkType":22},{"sys":1610},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1612,"metaTitle":369,"metaDescription":370,"mainTitle":1613,"subtitle":388,"heroImage":1628,"ctaButton":411,"ctaLink":412},[368],{"data":1614,"content":1615,"nodeType":74},{},[1616,1622],{"data":1617,"content":1618,"nodeType":78},{},[1619],{"data":1620,"marks":1621,"value":380,"nodeType":82},{},[],{"data":1623,"content":1624,"nodeType":87},{},[1625],{"data":1626,"marks":1627,"value":387,"nodeType":82},{},[],{"metadata":1629,"sys":1632,"fields":1637},{"tags":1630,"concepts":1631},[],[],{"space":1633,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1635,"publishedVersion":62,"revision":44,"locale":29},{"sys":1634},{"type":12,"linkType":13,"id":14},{"sys":1636},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1638},{"url":403,"details":1639,"fileName":409,"contentType":410},{"size":405,"image":1640},{"width":407,"height":408},{"sys":1642,"fields":1645},{"id":1643,"createdAt":1644},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":1646,"slug":1647,"articleIntro":-1,"category":1648},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[1649],{"metadata":1650,"sys":1653,"fields":1660},{"tags":1651,"concepts":1652},[],[],{"space":1654,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1656,"publishedVersion":359,"revision":62,"contentType":1658,"locale":29},{"sys":1655},{"type":12,"linkType":13,"id":14},{"sys":1657},{"id":21,"type":12,"linkType":22},{"sys":1659},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1661,"metaTitle":369,"metaDescription":370,"mainTitle":1662,"subtitle":388,"heroImage":1677,"ctaButton":411,"ctaLink":412},[368],{"data":1663,"content":1664,"nodeType":74},{},[1665,1671],{"data":1666,"content":1667,"nodeType":78},{},[1668],{"data":1669,"marks":1670,"value":380,"nodeType":82},{},[],{"data":1672,"content":1673,"nodeType":87},{},[1674],{"data":1675,"marks":1676,"value":387,"nodeType":82},{},[],{"metadata":1678,"sys":1681,"fields":1686},{"tags":1679,"concepts":1680},[],[],{"space":1682,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1684,"publishedVersion":62,"revision":44,"locale":29},{"sys":1683},{"type":12,"linkType":13,"id":14},{"sys":1685},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1687},{"url":403,"details":1688,"fileName":409,"contentType":410},{"size":405,"image":1689},{"width":407,"height":408},{"sys":1691,"fields":1694},{"id":1692,"createdAt":1693},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":1695,"slug":1696,"articleIntro":-1,"category":1697},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[1698],{"metadata":1699,"sys":1702,"fields":1709},{"tags":1700,"concepts":1701},[],[],{"space":1703,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1705,"publishedVersion":359,"revision":62,"contentType":1707,"locale":29},{"sys":1704},{"type":12,"linkType":13,"id":14},{"sys":1706},{"id":21,"type":12,"linkType":22},{"sys":1708},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1710,"metaTitle":369,"metaDescription":370,"mainTitle":1711,"subtitle":388,"heroImage":1726,"ctaButton":411,"ctaLink":412},[368],{"data":1712,"content":1713,"nodeType":74},{},[1714,1720],{"data":1715,"content":1716,"nodeType":78},{},[1717],{"data":1718,"marks":1719,"value":380,"nodeType":82},{},[],{"data":1721,"content":1722,"nodeType":87},{},[1723],{"data":1724,"marks":1725,"value":387,"nodeType":82},{},[],{"metadata":1727,"sys":1730,"fields":1735},{"tags":1728,"concepts":1729},[],[],{"space":1731,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1733,"publishedVersion":62,"revision":44,"locale":29},{"sys":1732},{"type":12,"linkType":13,"id":14},{"sys":1734},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1736},{"url":403,"details":1737,"fileName":409,"contentType":410},{"size":405,"image":1738},{"width":407,"height":408},{"sys":1740,"fields":1743},{"id":1741,"createdAt":1742},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":1744,"slug":1745,"articleIntro":1744,"category":1746},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[1747],{"metadata":1748,"sys":1751,"fields":1758},{"tags":1749,"concepts":1750},[],[],{"space":1752,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1754,"publishedVersion":359,"revision":62,"contentType":1756,"locale":29},{"sys":1753},{"type":12,"linkType":13,"id":14},{"sys":1755},{"id":21,"type":12,"linkType":22},{"sys":1757},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1759,"metaTitle":369,"metaDescription":370,"mainTitle":1760,"subtitle":388,"heroImage":1775,"ctaButton":411,"ctaLink":412},[368],{"data":1761,"content":1762,"nodeType":74},{},[1763,1769],{"data":1764,"content":1765,"nodeType":78},{},[1766],{"data":1767,"marks":1768,"value":380,"nodeType":82},{},[],{"data":1770,"content":1771,"nodeType":87},{},[1772],{"data":1773,"marks":1774,"value":387,"nodeType":82},{},[],{"metadata":1776,"sys":1779,"fields":1784},{"tags":1777,"concepts":1778},[],[],{"space":1780,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1782,"publishedVersion":62,"revision":44,"locale":29},{"sys":1781},{"type":12,"linkType":13,"id":14},{"sys":1783},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1785},{"url":403,"details":1786,"fileName":409,"contentType":410},{"size":405,"image":1787},{"width":407,"height":408},{"sys":1789,"fields":1792},{"id":1790,"createdAt":1791},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":1793,"slug":1794,"articleIntro":-1,"category":1795},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[1796],{"metadata":1797,"sys":1800,"fields":1807},{"tags":1798,"concepts":1799},[],[],{"space":1801,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1803,"publishedVersion":359,"revision":62,"contentType":1805,"locale":29},{"sys":1802},{"type":12,"linkType":13,"id":14},{"sys":1804},{"id":21,"type":12,"linkType":22},{"sys":1806},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1808,"metaTitle":369,"metaDescription":370,"mainTitle":1809,"subtitle":388,"heroImage":1824,"ctaButton":411,"ctaLink":412},[368],{"data":1810,"content":1811,"nodeType":74},{},[1812,1818],{"data":1813,"content":1814,"nodeType":78},{},[1815],{"data":1816,"marks":1817,"value":380,"nodeType":82},{},[],{"data":1819,"content":1820,"nodeType":87},{},[1821],{"data":1822,"marks":1823,"value":387,"nodeType":82},{},[],{"metadata":1825,"sys":1828,"fields":1833},{"tags":1826,"concepts":1827},[],[],{"space":1829,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1831,"publishedVersion":62,"revision":44,"locale":29},{"sys":1830},{"type":12,"linkType":13,"id":14},{"sys":1832},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1834},{"url":403,"details":1835,"fileName":409,"contentType":410},{"size":405,"image":1836},{"width":407,"height":408},{"sys":1838,"fields":1841},{"id":1839,"createdAt":1840},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":1842,"slug":1843,"articleIntro":-1,"category":1844},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[1845],{"metadata":1846,"sys":1849,"fields":1856},{"tags":1847,"concepts":1848},[],[],{"space":1850,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1852,"publishedVersion":359,"revision":62,"contentType":1854,"locale":29},{"sys":1851},{"type":12,"linkType":13,"id":14},{"sys":1853},{"id":21,"type":12,"linkType":22},{"sys":1855},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1857,"metaTitle":369,"metaDescription":370,"mainTitle":1858,"subtitle":388,"heroImage":1873,"ctaButton":411,"ctaLink":412},[368],{"data":1859,"content":1860,"nodeType":74},{},[1861,1867],{"data":1862,"content":1863,"nodeType":78},{},[1864],{"data":1865,"marks":1866,"value":380,"nodeType":82},{},[],{"data":1868,"content":1869,"nodeType":87},{},[1870],{"data":1871,"marks":1872,"value":387,"nodeType":82},{},[],{"metadata":1874,"sys":1877,"fields":1882},{"tags":1875,"concepts":1876},[],[],{"space":1878,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1880,"publishedVersion":62,"revision":44,"locale":29},{"sys":1879},{"type":12,"linkType":13,"id":14},{"sys":1881},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1883},{"url":403,"details":1884,"fileName":409,"contentType":410},{"size":405,"image":1885},{"width":407,"height":408},{"sys":1887,"fields":1890},{"id":1888,"createdAt":1889},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":1891,"slug":1892,"articleIntro":-1,"category":1893},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[1894],{"metadata":1895,"sys":1898,"fields":1905},{"tags":1896,"concepts":1897},[],[],{"space":1899,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1901,"publishedVersion":359,"revision":62,"contentType":1903,"locale":29},{"sys":1900},{"type":12,"linkType":13,"id":14},{"sys":1902},{"id":21,"type":12,"linkType":22},{"sys":1904},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1906,"metaTitle":369,"metaDescription":370,"mainTitle":1907,"subtitle":388,"heroImage":1922,"ctaButton":411,"ctaLink":412},[368],{"data":1908,"content":1909,"nodeType":74},{},[1910,1916],{"data":1911,"content":1912,"nodeType":78},{},[1913],{"data":1914,"marks":1915,"value":380,"nodeType":82},{},[],{"data":1917,"content":1918,"nodeType":87},{},[1919],{"data":1920,"marks":1921,"value":387,"nodeType":82},{},[],{"metadata":1923,"sys":1926,"fields":1931},{"tags":1924,"concepts":1925},[],[],{"space":1927,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1929,"publishedVersion":62,"revision":44,"locale":29},{"sys":1928},{"type":12,"linkType":13,"id":14},{"sys":1930},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1932},{"url":403,"details":1933,"fileName":409,"contentType":410},{"size":405,"image":1934},{"width":407,"height":408},{"sys":1936,"fields":1939},{"id":1937,"createdAt":1938},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":1940,"slug":1941,"articleIntro":1940,"category":1942},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[1943],{"metadata":1944,"sys":1947,"fields":1954},{"tags":1945,"concepts":1946},[],[],{"space":1948,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1950,"publishedVersion":359,"revision":62,"contentType":1952,"locale":29},{"sys":1949},{"type":12,"linkType":13,"id":14},{"sys":1951},{"id":21,"type":12,"linkType":22},{"sys":1953},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":1955,"metaTitle":369,"metaDescription":370,"mainTitle":1956,"subtitle":388,"heroImage":1971,"ctaButton":411,"ctaLink":412},[368],{"data":1957,"content":1958,"nodeType":74},{},[1959,1965],{"data":1960,"content":1961,"nodeType":78},{},[1962],{"data":1963,"marks":1964,"value":380,"nodeType":82},{},[],{"data":1966,"content":1967,"nodeType":87},{},[1968],{"data":1969,"marks":1970,"value":387,"nodeType":82},{},[],{"metadata":1972,"sys":1975,"fields":1980},{"tags":1973,"concepts":1974},[],[],{"space":1976,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":1978,"publishedVersion":62,"revision":44,"locale":29},{"sys":1977},{"type":12,"linkType":13,"id":14},{"sys":1979},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":1981},{"url":403,"details":1982,"fileName":409,"contentType":410},{"size":405,"image":1983},{"width":407,"height":408},{"sys":1985,"fields":1988},{"id":1986,"createdAt":1987},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":1989,"slug":1990,"articleIntro":1989,"category":1991},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[1992],{"metadata":1993,"sys":1996,"fields":2003},{"tags":1994,"concepts":1995},[],[],{"space":1997,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":1999,"publishedVersion":359,"revision":62,"contentType":2001,"locale":29},{"sys":1998},{"type":12,"linkType":13,"id":14},{"sys":2000},{"id":21,"type":12,"linkType":22},{"sys":2002},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2004,"metaTitle":369,"metaDescription":370,"mainTitle":2005,"subtitle":388,"heroImage":2020,"ctaButton":411,"ctaLink":412},[368],{"data":2006,"content":2007,"nodeType":74},{},[2008,2014],{"data":2009,"content":2010,"nodeType":78},{},[2011],{"data":2012,"marks":2013,"value":380,"nodeType":82},{},[],{"data":2015,"content":2016,"nodeType":87},{},[2017],{"data":2018,"marks":2019,"value":387,"nodeType":82},{},[],{"metadata":2021,"sys":2024,"fields":2029},{"tags":2022,"concepts":2023},[],[],{"space":2025,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2027,"publishedVersion":62,"revision":44,"locale":29},{"sys":2026},{"type":12,"linkType":13,"id":14},{"sys":2028},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2030},{"url":403,"details":2031,"fileName":409,"contentType":410},{"size":405,"image":2032},{"width":407,"height":408},{"sys":2034,"fields":2037},{"id":2035,"createdAt":2036},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":2038,"slug":2039,"articleIntro":2038,"category":2040},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[2041],{"metadata":2042,"sys":2045,"fields":2052},{"tags":2043,"concepts":2044},[],[],{"space":2046,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2048,"publishedVersion":359,"revision":62,"contentType":2050,"locale":29},{"sys":2047},{"type":12,"linkType":13,"id":14},{"sys":2049},{"id":21,"type":12,"linkType":22},{"sys":2051},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2053,"metaTitle":369,"metaDescription":370,"mainTitle":2054,"subtitle":388,"heroImage":2069,"ctaButton":411,"ctaLink":412},[368],{"data":2055,"content":2056,"nodeType":74},{},[2057,2063],{"data":2058,"content":2059,"nodeType":78},{},[2060],{"data":2061,"marks":2062,"value":380,"nodeType":82},{},[],{"data":2064,"content":2065,"nodeType":87},{},[2066],{"data":2067,"marks":2068,"value":387,"nodeType":82},{},[],{"metadata":2070,"sys":2073,"fields":2078},{"tags":2071,"concepts":2072},[],[],{"space":2074,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2076,"publishedVersion":62,"revision":44,"locale":29},{"sys":2075},{"type":12,"linkType":13,"id":14},{"sys":2077},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2079},{"url":403,"details":2080,"fileName":409,"contentType":410},{"size":405,"image":2081},{"width":407,"height":408},{"sys":2083,"fields":2086},{"id":2084,"createdAt":2085},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":2087,"slug":2088,"articleIntro":-1,"category":2089},"Compte 6226 - Honoraires","compte-6226-honoraires",[2090],{"metadata":2091,"sys":2094,"fields":2101},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2097,"publishedVersion":359,"revision":62,"contentType":2099,"locale":29},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":21,"type":12,"linkType":22},{"sys":2100},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2102,"metaTitle":369,"metaDescription":370,"mainTitle":2103,"subtitle":388,"heroImage":2118,"ctaButton":411,"ctaLink":412},[368],{"data":2104,"content":2105,"nodeType":74},{},[2106,2112],{"data":2107,"content":2108,"nodeType":78},{},[2109],{"data":2110,"marks":2111,"value":380,"nodeType":82},{},[],{"data":2113,"content":2114,"nodeType":87},{},[2115],{"data":2116,"marks":2117,"value":387,"nodeType":82},{},[],{"metadata":2119,"sys":2122,"fields":2127},{"tags":2120,"concepts":2121},[],[],{"space":2123,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2125,"publishedVersion":62,"revision":44,"locale":29},{"sys":2124},{"type":12,"linkType":13,"id":14},{"sys":2126},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2128},{"url":403,"details":2129,"fileName":409,"contentType":410},{"size":405,"image":2130},{"width":407,"height":408},{"sys":2132,"fields":2135},{"id":2133,"createdAt":2134},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":2136,"slug":2137,"articleIntro":-1,"category":2138},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[2139],{"metadata":2140,"sys":2143,"fields":2150},{"tags":2141,"concepts":2142},[],[],{"space":2144,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2146,"publishedVersion":359,"revision":62,"contentType":2148,"locale":29},{"sys":2145},{"type":12,"linkType":13,"id":14},{"sys":2147},{"id":21,"type":12,"linkType":22},{"sys":2149},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2151,"metaTitle":369,"metaDescription":370,"mainTitle":2152,"subtitle":388,"heroImage":2167,"ctaButton":411,"ctaLink":412},[368],{"data":2153,"content":2154,"nodeType":74},{},[2155,2161],{"data":2156,"content":2157,"nodeType":78},{},[2158],{"data":2159,"marks":2160,"value":380,"nodeType":82},{},[],{"data":2162,"content":2163,"nodeType":87},{},[2164],{"data":2165,"marks":2166,"value":387,"nodeType":82},{},[],{"metadata":2168,"sys":2171,"fields":2176},{"tags":2169,"concepts":2170},[],[],{"space":2172,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2174,"publishedVersion":62,"revision":44,"locale":29},{"sys":2173},{"type":12,"linkType":13,"id":14},{"sys":2175},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2177},{"url":403,"details":2178,"fileName":409,"contentType":410},{"size":405,"image":2179},{"width":407,"height":408},{"sys":2181,"fields":2184},{"id":2182,"createdAt":2183},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2185,"slug":2186,"articleIntro":2185,"category":2187},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2188],{"metadata":2189,"sys":2192,"fields":2199},{"tags":2190,"concepts":2191},[],[],{"space":2193,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2195,"publishedVersion":359,"revision":62,"contentType":2197,"locale":29},{"sys":2194},{"type":12,"linkType":13,"id":14},{"sys":2196},{"id":21,"type":12,"linkType":22},{"sys":2198},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2200,"metaTitle":369,"metaDescription":370,"mainTitle":2201,"subtitle":388,"heroImage":2216,"ctaButton":411,"ctaLink":412},[368],{"data":2202,"content":2203,"nodeType":74},{},[2204,2210],{"data":2205,"content":2206,"nodeType":78},{},[2207],{"data":2208,"marks":2209,"value":380,"nodeType":82},{},[],{"data":2211,"content":2212,"nodeType":87},{},[2213],{"data":2214,"marks":2215,"value":387,"nodeType":82},{},[],{"metadata":2217,"sys":2220,"fields":2225},{"tags":2218,"concepts":2219},[],[],{"space":2221,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2223,"publishedVersion":62,"revision":44,"locale":29},{"sys":2222},{"type":12,"linkType":13,"id":14},{"sys":2224},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2226},{"url":403,"details":2227,"fileName":409,"contentType":410},{"size":405,"image":2228},{"width":407,"height":408},{"sys":2230,"fields":2233},{"id":2231,"createdAt":2232},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":2234,"slug":2235,"articleIntro":2234,"category":2236},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[2237],{"metadata":2238,"sys":2241,"fields":2248},{"tags":2239,"concepts":2240},[],[],{"space":2242,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2244,"publishedVersion":359,"revision":62,"contentType":2246,"locale":29},{"sys":2243},{"type":12,"linkType":13,"id":14},{"sys":2245},{"id":21,"type":12,"linkType":22},{"sys":2247},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2249,"metaTitle":369,"metaDescription":370,"mainTitle":2250,"subtitle":388,"heroImage":2265,"ctaButton":411,"ctaLink":412},[368],{"data":2251,"content":2252,"nodeType":74},{},[2253,2259],{"data":2254,"content":2255,"nodeType":78},{},[2256],{"data":2257,"marks":2258,"value":380,"nodeType":82},{},[],{"data":2260,"content":2261,"nodeType":87},{},[2262],{"data":2263,"marks":2264,"value":387,"nodeType":82},{},[],{"metadata":2266,"sys":2269,"fields":2274},{"tags":2267,"concepts":2268},[],[],{"space":2270,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2272,"publishedVersion":62,"revision":44,"locale":29},{"sys":2271},{"type":12,"linkType":13,"id":14},{"sys":2273},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2275},{"url":403,"details":2276,"fileName":409,"contentType":410},{"size":405,"image":2277},{"width":407,"height":408},{"sys":2279,"fields":2282},{"id":2280,"createdAt":2281},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":2283,"slug":2284,"articleIntro":-1,"category":2285},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[2286],{"metadata":2287,"sys":2290,"fields":2297},{"tags":2288,"concepts":2289},[],[],{"space":2291,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2293,"publishedVersion":359,"revision":62,"contentType":2295,"locale":29},{"sys":2292},{"type":12,"linkType":13,"id":14},{"sys":2294},{"id":21,"type":12,"linkType":22},{"sys":2296},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2298,"metaTitle":369,"metaDescription":370,"mainTitle":2299,"subtitle":388,"heroImage":2314,"ctaButton":411,"ctaLink":412},[368],{"data":2300,"content":2301,"nodeType":74},{},[2302,2308],{"data":2303,"content":2304,"nodeType":78},{},[2305],{"data":2306,"marks":2307,"value":380,"nodeType":82},{},[],{"data":2309,"content":2310,"nodeType":87},{},[2311],{"data":2312,"marks":2313,"value":387,"nodeType":82},{},[],{"metadata":2315,"sys":2318,"fields":2323},{"tags":2316,"concepts":2317},[],[],{"space":2319,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2321,"publishedVersion":62,"revision":44,"locale":29},{"sys":2320},{"type":12,"linkType":13,"id":14},{"sys":2322},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2324},{"url":403,"details":2325,"fileName":409,"contentType":410},{"size":405,"image":2326},{"width":407,"height":408},{"sys":2328,"fields":2331},{"id":2329,"createdAt":2330},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":2332,"slug":2333,"articleIntro":2332,"category":2334},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[2335],{"metadata":2336,"sys":2339,"fields":2346},{"tags":2337,"concepts":2338},[],[],{"space":2340,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2342,"publishedVersion":359,"revision":62,"contentType":2344,"locale":29},{"sys":2341},{"type":12,"linkType":13,"id":14},{"sys":2343},{"id":21,"type":12,"linkType":22},{"sys":2345},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2347,"metaTitle":369,"metaDescription":370,"mainTitle":2348,"subtitle":388,"heroImage":2363,"ctaButton":411,"ctaLink":412},[368],{"data":2349,"content":2350,"nodeType":74},{},[2351,2357],{"data":2352,"content":2353,"nodeType":78},{},[2354],{"data":2355,"marks":2356,"value":380,"nodeType":82},{},[],{"data":2358,"content":2359,"nodeType":87},{},[2360],{"data":2361,"marks":2362,"value":387,"nodeType":82},{},[],{"metadata":2364,"sys":2367,"fields":2372},{"tags":2365,"concepts":2366},[],[],{"space":2368,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2370,"publishedVersion":62,"revision":44,"locale":29},{"sys":2369},{"type":12,"linkType":13,"id":14},{"sys":2371},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2373},{"url":403,"details":2374,"fileName":409,"contentType":410},{"size":405,"image":2375},{"width":407,"height":408},{"sys":2377,"fields":2380},{"id":2378,"createdAt":2379},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":2381,"slug":2382,"articleIntro":2381,"category":2383},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[2384],{"metadata":2385,"sys":2388,"fields":2395},{"tags":2386,"concepts":2387},[],[],{"space":2389,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2391,"publishedVersion":359,"revision":62,"contentType":2393,"locale":29},{"sys":2390},{"type":12,"linkType":13,"id":14},{"sys":2392},{"id":21,"type":12,"linkType":22},{"sys":2394},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2396,"metaTitle":369,"metaDescription":370,"mainTitle":2397,"subtitle":388,"heroImage":2412,"ctaButton":411,"ctaLink":412},[368],{"data":2398,"content":2399,"nodeType":74},{},[2400,2406],{"data":2401,"content":2402,"nodeType":78},{},[2403],{"data":2404,"marks":2405,"value":380,"nodeType":82},{},[],{"data":2407,"content":2408,"nodeType":87},{},[2409],{"data":2410,"marks":2411,"value":387,"nodeType":82},{},[],{"metadata":2413,"sys":2416,"fields":2421},{"tags":2414,"concepts":2415},[],[],{"space":2417,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2419,"publishedVersion":62,"revision":44,"locale":29},{"sys":2418},{"type":12,"linkType":13,"id":14},{"sys":2420},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2422},{"url":403,"details":2423,"fileName":409,"contentType":410},{"size":405,"image":2424},{"width":407,"height":408},{"sys":2426,"fields":2429},{"id":2427,"createdAt":2428},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":2430,"slug":2431,"articleIntro":2430,"category":2432},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[2433],{"metadata":2434,"sys":2437,"fields":2444},{"tags":2435,"concepts":2436},[],[],{"space":2438,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2440,"publishedVersion":359,"revision":62,"contentType":2442,"locale":29},{"sys":2439},{"type":12,"linkType":13,"id":14},{"sys":2441},{"id":21,"type":12,"linkType":22},{"sys":2443},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2445,"metaTitle":369,"metaDescription":370,"mainTitle":2446,"subtitle":388,"heroImage":2461,"ctaButton":411,"ctaLink":412},[368],{"data":2447,"content":2448,"nodeType":74},{},[2449,2455],{"data":2450,"content":2451,"nodeType":78},{},[2452],{"data":2453,"marks":2454,"value":380,"nodeType":82},{},[],{"data":2456,"content":2457,"nodeType":87},{},[2458],{"data":2459,"marks":2460,"value":387,"nodeType":82},{},[],{"metadata":2462,"sys":2465,"fields":2470},{"tags":2463,"concepts":2464},[],[],{"space":2466,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2468,"publishedVersion":62,"revision":44,"locale":29},{"sys":2467},{"type":12,"linkType":13,"id":14},{"sys":2469},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2471},{"url":403,"details":2472,"fileName":409,"contentType":410},{"size":405,"image":2473},{"width":407,"height":408},{"sys":2475,"fields":2478},{"id":2476,"createdAt":2477},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":2479,"slug":2480,"articleIntro":2479,"category":2481},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[2482],{"metadata":2483,"sys":2486,"fields":2493},{"tags":2484,"concepts":2485},[],[],{"space":2487,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2489,"publishedVersion":359,"revision":62,"contentType":2491,"locale":29},{"sys":2488},{"type":12,"linkType":13,"id":14},{"sys":2490},{"id":21,"type":12,"linkType":22},{"sys":2492},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2494,"metaTitle":369,"metaDescription":370,"mainTitle":2495,"subtitle":388,"heroImage":2510,"ctaButton":411,"ctaLink":412},[368],{"data":2496,"content":2497,"nodeType":74},{},[2498,2504],{"data":2499,"content":2500,"nodeType":78},{},[2501],{"data":2502,"marks":2503,"value":380,"nodeType":82},{},[],{"data":2505,"content":2506,"nodeType":87},{},[2507],{"data":2508,"marks":2509,"value":387,"nodeType":82},{},[],{"metadata":2511,"sys":2514,"fields":2519},{"tags":2512,"concepts":2513},[],[],{"space":2515,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2517,"publishedVersion":62,"revision":44,"locale":29},{"sys":2516},{"type":12,"linkType":13,"id":14},{"sys":2518},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2520},{"url":403,"details":2521,"fileName":409,"contentType":410},{"size":405,"image":2522},{"width":407,"height":408},{"sys":2524,"fields":2527},{"id":2525,"createdAt":2526},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":2528,"slug":2529,"articleIntro":2528,"category":2530},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[2531],{"metadata":2532,"sys":2535,"fields":2542},{"tags":2533,"concepts":2534},[],[],{"space":2536,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2538,"publishedVersion":359,"revision":62,"contentType":2540,"locale":29},{"sys":2537},{"type":12,"linkType":13,"id":14},{"sys":2539},{"id":21,"type":12,"linkType":22},{"sys":2541},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2543,"metaTitle":369,"metaDescription":370,"mainTitle":2544,"subtitle":388,"heroImage":2559,"ctaButton":411,"ctaLink":412},[368],{"data":2545,"content":2546,"nodeType":74},{},[2547,2553],{"data":2548,"content":2549,"nodeType":78},{},[2550],{"data":2551,"marks":2552,"value":380,"nodeType":82},{},[],{"data":2554,"content":2555,"nodeType":87},{},[2556],{"data":2557,"marks":2558,"value":387,"nodeType":82},{},[],{"metadata":2560,"sys":2563,"fields":2568},{"tags":2561,"concepts":2562},[],[],{"space":2564,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2566,"publishedVersion":62,"revision":44,"locale":29},{"sys":2565},{"type":12,"linkType":13,"id":14},{"sys":2567},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2569},{"url":403,"details":2570,"fileName":409,"contentType":410},{"size":405,"image":2571},{"width":407,"height":408},{"sys":2573,"fields":2576},{"id":2574,"createdAt":2575},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":2577,"slug":2578,"articleIntro":2577,"category":2579},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[2580],{"metadata":2581,"sys":2584,"fields":2591},{"tags":2582,"concepts":2583},[],[],{"space":2585,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2587,"publishedVersion":359,"revision":62,"contentType":2589,"locale":29},{"sys":2586},{"type":12,"linkType":13,"id":14},{"sys":2588},{"id":21,"type":12,"linkType":22},{"sys":2590},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2592,"metaTitle":369,"metaDescription":370,"mainTitle":2593,"subtitle":388,"heroImage":2608,"ctaButton":411,"ctaLink":412},[368],{"data":2594,"content":2595,"nodeType":74},{},[2596,2602],{"data":2597,"content":2598,"nodeType":78},{},[2599],{"data":2600,"marks":2601,"value":380,"nodeType":82},{},[],{"data":2603,"content":2604,"nodeType":87},{},[2605],{"data":2606,"marks":2607,"value":387,"nodeType":82},{},[],{"metadata":2609,"sys":2612,"fields":2617},{"tags":2610,"concepts":2611},[],[],{"space":2613,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2615,"publishedVersion":62,"revision":44,"locale":29},{"sys":2614},{"type":12,"linkType":13,"id":14},{"sys":2616},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2618},{"url":403,"details":2619,"fileName":409,"contentType":410},{"size":405,"image":2620},{"width":407,"height":408},{"sys":2622,"fields":2625},{"id":2623,"createdAt":2624},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":2626,"slug":2627,"articleIntro":2626,"category":2628},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[2629],{"metadata":2630,"sys":2633,"fields":2640},{"tags":2631,"concepts":2632},[],[],{"space":2634,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2636,"publishedVersion":359,"revision":62,"contentType":2638,"locale":29},{"sys":2635},{"type":12,"linkType":13,"id":14},{"sys":2637},{"id":21,"type":12,"linkType":22},{"sys":2639},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2641,"metaTitle":369,"metaDescription":370,"mainTitle":2642,"subtitle":388,"heroImage":2657,"ctaButton":411,"ctaLink":412},[368],{"data":2643,"content":2644,"nodeType":74},{},[2645,2651],{"data":2646,"content":2647,"nodeType":78},{},[2648],{"data":2649,"marks":2650,"value":380,"nodeType":82},{},[],{"data":2652,"content":2653,"nodeType":87},{},[2654],{"data":2655,"marks":2656,"value":387,"nodeType":82},{},[],{"metadata":2658,"sys":2661,"fields":2666},{"tags":2659,"concepts":2660},[],[],{"space":2662,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2664,"publishedVersion":62,"revision":44,"locale":29},{"sys":2663},{"type":12,"linkType":13,"id":14},{"sys":2665},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2667},{"url":403,"details":2668,"fileName":409,"contentType":410},{"size":405,"image":2669},{"width":407,"height":408},{"sys":2671,"fields":2674},{"id":2672,"createdAt":2673},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":2675,"slug":2676,"articleIntro":2675,"category":2677},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[2678],{"metadata":2679,"sys":2682,"fields":2689},{"tags":2680,"concepts":2681},[],[],{"space":2683,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2685,"publishedVersion":359,"revision":62,"contentType":2687,"locale":29},{"sys":2684},{"type":12,"linkType":13,"id":14},{"sys":2686},{"id":21,"type":12,"linkType":22},{"sys":2688},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2690,"metaTitle":369,"metaDescription":370,"mainTitle":2691,"subtitle":388,"heroImage":2706,"ctaButton":411,"ctaLink":412},[368],{"data":2692,"content":2693,"nodeType":74},{},[2694,2700],{"data":2695,"content":2696,"nodeType":78},{},[2697],{"data":2698,"marks":2699,"value":380,"nodeType":82},{},[],{"data":2701,"content":2702,"nodeType":87},{},[2703],{"data":2704,"marks":2705,"value":387,"nodeType":82},{},[],{"metadata":2707,"sys":2710,"fields":2715},{"tags":2708,"concepts":2709},[],[],{"space":2711,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2713,"publishedVersion":62,"revision":44,"locale":29},{"sys":2712},{"type":12,"linkType":13,"id":14},{"sys":2714},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2716},{"url":403,"details":2717,"fileName":409,"contentType":410},{"size":405,"image":2718},{"width":407,"height":408},{"sys":2720,"fields":2723},{"id":2721,"createdAt":2722},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":2724,"slug":2725,"articleIntro":-1,"category":2726},"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",[2727],{"metadata":2728,"sys":2731,"fields":2738},{"tags":2729,"concepts":2730},[],[],{"space":2732,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2734,"publishedVersion":359,"revision":62,"contentType":2736,"locale":29},{"sys":2733},{"type":12,"linkType":13,"id":14},{"sys":2735},{"id":21,"type":12,"linkType":22},{"sys":2737},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2739,"metaTitle":369,"metaDescription":370,"mainTitle":2740,"subtitle":388,"heroImage":2755,"ctaButton":411,"ctaLink":412},[368],{"data":2741,"content":2742,"nodeType":74},{},[2743,2749],{"data":2744,"content":2745,"nodeType":78},{},[2746],{"data":2747,"marks":2748,"value":380,"nodeType":82},{},[],{"data":2750,"content":2751,"nodeType":87},{},[2752],{"data":2753,"marks":2754,"value":387,"nodeType":82},{},[],{"metadata":2756,"sys":2759,"fields":2764},{"tags":2757,"concepts":2758},[],[],{"space":2760,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2762,"publishedVersion":62,"revision":44,"locale":29},{"sys":2761},{"type":12,"linkType":13,"id":14},{"sys":2763},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2765},{"url":403,"details":2766,"fileName":409,"contentType":410},{"size":405,"image":2767},{"width":407,"height":408},{"sys":2769,"fields":2772},{"id":2770,"createdAt":2771},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":2773,"slug":2774,"articleIntro":2773,"category":2775},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[2776],{"metadata":2777,"sys":2780,"fields":2787},{"tags":2778,"concepts":2779},[],[],{"space":2781,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2783,"publishedVersion":359,"revision":62,"contentType":2785,"locale":29},{"sys":2782},{"type":12,"linkType":13,"id":14},{"sys":2784},{"id":21,"type":12,"linkType":22},{"sys":2786},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2788,"metaTitle":369,"metaDescription":370,"mainTitle":2789,"subtitle":388,"heroImage":2804,"ctaButton":411,"ctaLink":412},[368],{"data":2790,"content":2791,"nodeType":74},{},[2792,2798],{"data":2793,"content":2794,"nodeType":78},{},[2795],{"data":2796,"marks":2797,"value":380,"nodeType":82},{},[],{"data":2799,"content":2800,"nodeType":87},{},[2801],{"data":2802,"marks":2803,"value":387,"nodeType":82},{},[],{"metadata":2805,"sys":2808,"fields":2813},{"tags":2806,"concepts":2807},[],[],{"space":2809,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2811,"publishedVersion":62,"revision":44,"locale":29},{"sys":2810},{"type":12,"linkType":13,"id":14},{"sys":2812},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2814},{"url":403,"details":2815,"fileName":409,"contentType":410},{"size":405,"image":2816},{"width":407,"height":408},{"sys":2818,"fields":2821},{"id":2819,"createdAt":2820},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":2822,"slug":2823,"articleIntro":2822,"category":2824},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[2825],{"metadata":2826,"sys":2829,"fields":2836},{"tags":2827,"concepts":2828},[],[],{"space":2830,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2832,"publishedVersion":359,"revision":62,"contentType":2834,"locale":29},{"sys":2831},{"type":12,"linkType":13,"id":14},{"sys":2833},{"id":21,"type":12,"linkType":22},{"sys":2835},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2837,"metaTitle":369,"metaDescription":370,"mainTitle":2838,"subtitle":388,"heroImage":2853,"ctaButton":411,"ctaLink":412},[368],{"data":2839,"content":2840,"nodeType":74},{},[2841,2847],{"data":2842,"content":2843,"nodeType":78},{},[2844],{"data":2845,"marks":2846,"value":380,"nodeType":82},{},[],{"data":2848,"content":2849,"nodeType":87},{},[2850],{"data":2851,"marks":2852,"value":387,"nodeType":82},{},[],{"metadata":2854,"sys":2857,"fields":2862},{"tags":2855,"concepts":2856},[],[],{"space":2858,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2860,"publishedVersion":62,"revision":44,"locale":29},{"sys":2859},{"type":12,"linkType":13,"id":14},{"sys":2861},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2863},{"url":403,"details":2864,"fileName":409,"contentType":410},{"size":405,"image":2865},{"width":407,"height":408},{"sys":2867,"fields":2870},{"id":2868,"createdAt":2869},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":2871,"slug":2872,"articleIntro":2871,"category":2873},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[2874],{"metadata":2875,"sys":2878,"fields":2885},{"tags":2876,"concepts":2877},[],[],{"space":2879,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2881,"publishedVersion":359,"revision":62,"contentType":2883,"locale":29},{"sys":2880},{"type":12,"linkType":13,"id":14},{"sys":2882},{"id":21,"type":12,"linkType":22},{"sys":2884},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2886,"metaTitle":369,"metaDescription":370,"mainTitle":2887,"subtitle":388,"heroImage":2902,"ctaButton":411,"ctaLink":412},[368],{"data":2888,"content":2889,"nodeType":74},{},[2890,2896],{"data":2891,"content":2892,"nodeType":78},{},[2893],{"data":2894,"marks":2895,"value":380,"nodeType":82},{},[],{"data":2897,"content":2898,"nodeType":87},{},[2899],{"data":2900,"marks":2901,"value":387,"nodeType":82},{},[],{"metadata":2903,"sys":2906,"fields":2911},{"tags":2904,"concepts":2905},[],[],{"space":2907,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2909,"publishedVersion":62,"revision":44,"locale":29},{"sys":2908},{"type":12,"linkType":13,"id":14},{"sys":2910},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2912},{"url":403,"details":2913,"fileName":409,"contentType":410},{"size":405,"image":2914},{"width":407,"height":408},{"sys":2916,"fields":2919},{"id":2917,"createdAt":2918},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":2920,"slug":2921,"articleIntro":2920,"category":2922},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[2923],{"metadata":2924,"sys":2927,"fields":2934},{"tags":2925,"concepts":2926},[],[],{"space":2928,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2930,"publishedVersion":359,"revision":62,"contentType":2932,"locale":29},{"sys":2929},{"type":12,"linkType":13,"id":14},{"sys":2931},{"id":21,"type":12,"linkType":22},{"sys":2933},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2935,"metaTitle":369,"metaDescription":370,"mainTitle":2936,"subtitle":388,"heroImage":2951,"ctaButton":411,"ctaLink":412},[368],{"data":2937,"content":2938,"nodeType":74},{},[2939,2945],{"data":2940,"content":2941,"nodeType":78},{},[2942],{"data":2943,"marks":2944,"value":380,"nodeType":82},{},[],{"data":2946,"content":2947,"nodeType":87},{},[2948],{"data":2949,"marks":2950,"value":387,"nodeType":82},{},[],{"metadata":2952,"sys":2955,"fields":2960},{"tags":2953,"concepts":2954},[],[],{"space":2956,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":2958,"publishedVersion":62,"revision":44,"locale":29},{"sys":2957},{"type":12,"linkType":13,"id":14},{"sys":2959},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":2961},{"url":403,"details":2962,"fileName":409,"contentType":410},{"size":405,"image":2963},{"width":407,"height":408},{"sys":2965,"fields":2968},{"id":2966,"createdAt":2967},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":2969,"slug":2970,"articleIntro":2969,"category":2971},"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",[2972],{"metadata":2973,"sys":2976,"fields":2983},{"tags":2974,"concepts":2975},[],[],{"space":2977,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":2979,"publishedVersion":359,"revision":62,"contentType":2981,"locale":29},{"sys":2978},{"type":12,"linkType":13,"id":14},{"sys":2980},{"id":21,"type":12,"linkType":22},{"sys":2982},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":2984,"metaTitle":369,"metaDescription":370,"mainTitle":2985,"subtitle":388,"heroImage":3000,"ctaButton":411,"ctaLink":412},[368],{"data":2986,"content":2987,"nodeType":74},{},[2988,2994],{"data":2989,"content":2990,"nodeType":78},{},[2991],{"data":2992,"marks":2993,"value":380,"nodeType":82},{},[],{"data":2995,"content":2996,"nodeType":87},{},[2997],{"data":2998,"marks":2999,"value":387,"nodeType":82},{},[],{"metadata":3001,"sys":3004,"fields":3009},{"tags":3002,"concepts":3003},[],[],{"space":3005,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3007,"publishedVersion":62,"revision":44,"locale":29},{"sys":3006},{"type":12,"linkType":13,"id":14},{"sys":3008},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3010},{"url":403,"details":3011,"fileName":409,"contentType":410},{"size":405,"image":3012},{"width":407,"height":408},{"sys":3014,"fields":3017},{"id":3015,"createdAt":3016},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":3018,"slug":3019,"articleIntro":3018,"category":3020},"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",[3021],{"metadata":3022,"sys":3025,"fields":3032},{"tags":3023,"concepts":3024},[],[],{"space":3026,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3028,"publishedVersion":359,"revision":62,"contentType":3030,"locale":29},{"sys":3027},{"type":12,"linkType":13,"id":14},{"sys":3029},{"id":21,"type":12,"linkType":22},{"sys":3031},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3033,"metaTitle":369,"metaDescription":370,"mainTitle":3034,"subtitle":388,"heroImage":3049,"ctaButton":411,"ctaLink":412},[368],{"data":3035,"content":3036,"nodeType":74},{},[3037,3043],{"data":3038,"content":3039,"nodeType":78},{},[3040],{"data":3041,"marks":3042,"value":380,"nodeType":82},{},[],{"data":3044,"content":3045,"nodeType":87},{},[3046],{"data":3047,"marks":3048,"value":387,"nodeType":82},{},[],{"metadata":3050,"sys":3053,"fields":3058},{"tags":3051,"concepts":3052},[],[],{"space":3054,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3056,"publishedVersion":62,"revision":44,"locale":29},{"sys":3055},{"type":12,"linkType":13,"id":14},{"sys":3057},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3059},{"url":403,"details":3060,"fileName":409,"contentType":410},{"size":405,"image":3061},{"width":407,"height":408},{"sys":3063,"fields":3066},{"id":3064,"createdAt":3065},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":3067,"slug":3068,"articleIntro":-1,"category":3069},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[3070],{"metadata":3071,"sys":3074,"fields":3081},{"tags":3072,"concepts":3073},[],[],{"space":3075,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3077,"publishedVersion":359,"revision":62,"contentType":3079,"locale":29},{"sys":3076},{"type":12,"linkType":13,"id":14},{"sys":3078},{"id":21,"type":12,"linkType":22},{"sys":3080},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3082,"metaTitle":369,"metaDescription":370,"mainTitle":3083,"subtitle":388,"heroImage":3098,"ctaButton":411,"ctaLink":412},[368],{"data":3084,"content":3085,"nodeType":74},{},[3086,3092],{"data":3087,"content":3088,"nodeType":78},{},[3089],{"data":3090,"marks":3091,"value":380,"nodeType":82},{},[],{"data":3093,"content":3094,"nodeType":87},{},[3095],{"data":3096,"marks":3097,"value":387,"nodeType":82},{},[],{"metadata":3099,"sys":3102,"fields":3107},{"tags":3100,"concepts":3101},[],[],{"space":3103,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3105,"publishedVersion":62,"revision":44,"locale":29},{"sys":3104},{"type":12,"linkType":13,"id":14},{"sys":3106},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3108},{"url":403,"details":3109,"fileName":409,"contentType":410},{"size":405,"image":3110},{"width":407,"height":408},{"sys":3112,"fields":3115},{"id":3113,"createdAt":3114},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":3116,"slug":3117,"articleIntro":3116,"category":3118},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[3119],{"metadata":3120,"sys":3123,"fields":3130},{"tags":3121,"concepts":3122},[],[],{"space":3124,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3126,"publishedVersion":359,"revision":62,"contentType":3128,"locale":29},{"sys":3125},{"type":12,"linkType":13,"id":14},{"sys":3127},{"id":21,"type":12,"linkType":22},{"sys":3129},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3131,"metaTitle":369,"metaDescription":370,"mainTitle":3132,"subtitle":388,"heroImage":3147,"ctaButton":411,"ctaLink":412},[368],{"data":3133,"content":3134,"nodeType":74},{},[3135,3141],{"data":3136,"content":3137,"nodeType":78},{},[3138],{"data":3139,"marks":3140,"value":380,"nodeType":82},{},[],{"data":3142,"content":3143,"nodeType":87},{},[3144],{"data":3145,"marks":3146,"value":387,"nodeType":82},{},[],{"metadata":3148,"sys":3151,"fields":3156},{"tags":3149,"concepts":3150},[],[],{"space":3152,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3154,"publishedVersion":62,"revision":44,"locale":29},{"sys":3153},{"type":12,"linkType":13,"id":14},{"sys":3155},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3157},{"url":403,"details":3158,"fileName":409,"contentType":410},{"size":405,"image":3159},{"width":407,"height":408},{"sys":3161,"fields":3164},{"id":3162,"createdAt":3163},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":3165,"slug":3166,"articleIntro":3165,"category":3167},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[3168],{"metadata":3169,"sys":3172,"fields":3179},{"tags":3170,"concepts":3171},[],[],{"space":3173,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3175,"publishedVersion":359,"revision":62,"contentType":3177,"locale":29},{"sys":3174},{"type":12,"linkType":13,"id":14},{"sys":3176},{"id":21,"type":12,"linkType":22},{"sys":3178},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3180,"metaTitle":369,"metaDescription":370,"mainTitle":3181,"subtitle":388,"heroImage":3196,"ctaButton":411,"ctaLink":412},[368],{"data":3182,"content":3183,"nodeType":74},{},[3184,3190],{"data":3185,"content":3186,"nodeType":78},{},[3187],{"data":3188,"marks":3189,"value":380,"nodeType":82},{},[],{"data":3191,"content":3192,"nodeType":87},{},[3193],{"data":3194,"marks":3195,"value":387,"nodeType":82},{},[],{"metadata":3197,"sys":3200,"fields":3205},{"tags":3198,"concepts":3199},[],[],{"space":3201,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3203,"publishedVersion":62,"revision":44,"locale":29},{"sys":3202},{"type":12,"linkType":13,"id":14},{"sys":3204},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3206},{"url":403,"details":3207,"fileName":409,"contentType":410},{"size":405,"image":3208},{"width":407,"height":408},{"sys":3210,"fields":3213},{"id":3211,"createdAt":3212},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3214,"slug":3215,"articleIntro":3216,"category":3217},"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",[3218],{"metadata":3219,"sys":3222,"fields":3229},{"tags":3220,"concepts":3221},[],[],{"space":3223,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3225,"publishedVersion":359,"revision":62,"contentType":3227,"locale":29},{"sys":3224},{"type":12,"linkType":13,"id":14},{"sys":3226},{"id":21,"type":12,"linkType":22},{"sys":3228},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3230,"metaTitle":369,"metaDescription":370,"mainTitle":3231,"subtitle":388,"heroImage":3246,"ctaButton":411,"ctaLink":412},[368],{"data":3232,"content":3233,"nodeType":74},{},[3234,3240],{"data":3235,"content":3236,"nodeType":78},{},[3237],{"data":3238,"marks":3239,"value":380,"nodeType":82},{},[],{"data":3241,"content":3242,"nodeType":87},{},[3243],{"data":3244,"marks":3245,"value":387,"nodeType":82},{},[],{"metadata":3247,"sys":3250,"fields":3255},{"tags":3248,"concepts":3249},[],[],{"space":3251,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3253,"publishedVersion":62,"revision":44,"locale":29},{"sys":3252},{"type":12,"linkType":13,"id":14},{"sys":3254},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3256},{"url":403,"details":3257,"fileName":409,"contentType":410},{"size":405,"image":3258},{"width":407,"height":408},{"sys":3260,"fields":3263},{"id":3261,"createdAt":3262},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":3264,"slug":3265,"articleIntro":3264,"category":3266},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[3267],{"metadata":3268,"sys":3271,"fields":3278},{"tags":3269,"concepts":3270},[],[],{"space":3272,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3274,"publishedVersion":359,"revision":62,"contentType":3276,"locale":29},{"sys":3273},{"type":12,"linkType":13,"id":14},{"sys":3275},{"id":21,"type":12,"linkType":22},{"sys":3277},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3279,"metaTitle":369,"metaDescription":370,"mainTitle":3280,"subtitle":388,"heroImage":3295,"ctaButton":411,"ctaLink":412},[368],{"data":3281,"content":3282,"nodeType":74},{},[3283,3289],{"data":3284,"content":3285,"nodeType":78},{},[3286],{"data":3287,"marks":3288,"value":380,"nodeType":82},{},[],{"data":3290,"content":3291,"nodeType":87},{},[3292],{"data":3293,"marks":3294,"value":387,"nodeType":82},{},[],{"metadata":3296,"sys":3299,"fields":3304},{"tags":3297,"concepts":3298},[],[],{"space":3300,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3302,"publishedVersion":62,"revision":44,"locale":29},{"sys":3301},{"type":12,"linkType":13,"id":14},{"sys":3303},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3305},{"url":403,"details":3306,"fileName":409,"contentType":410},{"size":405,"image":3307},{"width":407,"height":408},{"sys":3309,"fields":3312},{"id":3310,"createdAt":3311},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":3313,"slug":3314,"articleIntro":3315,"category":3316},"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",[3317],{"metadata":3318,"sys":3321,"fields":3328},{"tags":3319,"concepts":3320},[],[],{"space":3322,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3324,"publishedVersion":359,"revision":62,"contentType":3326,"locale":29},{"sys":3323},{"type":12,"linkType":13,"id":14},{"sys":3325},{"id":21,"type":12,"linkType":22},{"sys":3327},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3329,"metaTitle":369,"metaDescription":370,"mainTitle":3330,"subtitle":388,"heroImage":3345,"ctaButton":411,"ctaLink":412},[368],{"data":3331,"content":3332,"nodeType":74},{},[3333,3339],{"data":3334,"content":3335,"nodeType":78},{},[3336],{"data":3337,"marks":3338,"value":380,"nodeType":82},{},[],{"data":3340,"content":3341,"nodeType":87},{},[3342],{"data":3343,"marks":3344,"value":387,"nodeType":82},{},[],{"metadata":3346,"sys":3349,"fields":3354},{"tags":3347,"concepts":3348},[],[],{"space":3350,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3352,"publishedVersion":62,"revision":44,"locale":29},{"sys":3351},{"type":12,"linkType":13,"id":14},{"sys":3353},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3355},{"url":403,"details":3356,"fileName":409,"contentType":410},{"size":405,"image":3357},{"width":407,"height":408},{"sys":3359,"fields":3362},{"id":3360,"createdAt":3361},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":3363,"slug":3364,"articleIntro":3363,"category":3365},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[3366],{"metadata":3367,"sys":3370,"fields":3377},{"tags":3368,"concepts":3369},[],[],{"space":3371,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3373,"publishedVersion":359,"revision":62,"contentType":3375,"locale":29},{"sys":3372},{"type":12,"linkType":13,"id":14},{"sys":3374},{"id":21,"type":12,"linkType":22},{"sys":3376},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3378,"metaTitle":369,"metaDescription":370,"mainTitle":3379,"subtitle":388,"heroImage":3394,"ctaButton":411,"ctaLink":412},[368],{"data":3380,"content":3381,"nodeType":74},{},[3382,3388],{"data":3383,"content":3384,"nodeType":78},{},[3385],{"data":3386,"marks":3387,"value":380,"nodeType":82},{},[],{"data":3389,"content":3390,"nodeType":87},{},[3391],{"data":3392,"marks":3393,"value":387,"nodeType":82},{},[],{"metadata":3395,"sys":3398,"fields":3403},{"tags":3396,"concepts":3397},[],[],{"space":3399,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3401,"publishedVersion":62,"revision":44,"locale":29},{"sys":3400},{"type":12,"linkType":13,"id":14},{"sys":3402},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3404},{"url":403,"details":3405,"fileName":409,"contentType":410},{"size":405,"image":3406},{"width":407,"height":408},{"sys":3408,"fields":3411},{"id":3409,"createdAt":3410},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":3412,"slug":3413,"articleIntro":3412,"category":3414},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[3415],{"metadata":3416,"sys":3419,"fields":3426},{"tags":3417,"concepts":3418},[],[],{"space":3420,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3422,"publishedVersion":359,"revision":62,"contentType":3424,"locale":29},{"sys":3421},{"type":12,"linkType":13,"id":14},{"sys":3423},{"id":21,"type":12,"linkType":22},{"sys":3425},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3427,"metaTitle":369,"metaDescription":370,"mainTitle":3428,"subtitle":388,"heroImage":3443,"ctaButton":411,"ctaLink":412},[368],{"data":3429,"content":3430,"nodeType":74},{},[3431,3437],{"data":3432,"content":3433,"nodeType":78},{},[3434],{"data":3435,"marks":3436,"value":380,"nodeType":82},{},[],{"data":3438,"content":3439,"nodeType":87},{},[3440],{"data":3441,"marks":3442,"value":387,"nodeType":82},{},[],{"metadata":3444,"sys":3447,"fields":3452},{"tags":3445,"concepts":3446},[],[],{"space":3448,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3450,"publishedVersion":62,"revision":44,"locale":29},{"sys":3449},{"type":12,"linkType":13,"id":14},{"sys":3451},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3453},{"url":403,"details":3454,"fileName":409,"contentType":410},{"size":405,"image":3455},{"width":407,"height":408},{"sys":3457,"fields":3460},{"id":3458,"createdAt":3459},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":3461,"slug":3462,"articleIntro":-1,"category":3463},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[3464],{"metadata":3465,"sys":3468,"fields":3475},{"tags":3466,"concepts":3467},[],[],{"space":3469,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3471,"publishedVersion":359,"revision":62,"contentType":3473,"locale":29},{"sys":3470},{"type":12,"linkType":13,"id":14},{"sys":3472},{"id":21,"type":12,"linkType":22},{"sys":3474},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3476,"metaTitle":369,"metaDescription":370,"mainTitle":3477,"subtitle":388,"heroImage":3492,"ctaButton":411,"ctaLink":412},[368],{"data":3478,"content":3479,"nodeType":74},{},[3480,3486],{"data":3481,"content":3482,"nodeType":78},{},[3483],{"data":3484,"marks":3485,"value":380,"nodeType":82},{},[],{"data":3487,"content":3488,"nodeType":87},{},[3489],{"data":3490,"marks":3491,"value":387,"nodeType":82},{},[],{"metadata":3493,"sys":3496,"fields":3501},{"tags":3494,"concepts":3495},[],[],{"space":3497,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3499,"publishedVersion":62,"revision":44,"locale":29},{"sys":3498},{"type":12,"linkType":13,"id":14},{"sys":3500},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3502},{"url":403,"details":3503,"fileName":409,"contentType":410},{"size":405,"image":3504},{"width":407,"height":408},{"sys":3506,"fields":3509},{"id":3507,"createdAt":3508},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":3510,"slug":3511,"articleIntro":3510,"category":3512},"506 - Obligations","compte-506-obligations",[3513],{"metadata":3514,"sys":3517,"fields":3524},{"tags":3515,"concepts":3516},[],[],{"space":3518,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3520,"publishedVersion":359,"revision":62,"contentType":3522,"locale":29},{"sys":3519},{"type":12,"linkType":13,"id":14},{"sys":3521},{"id":21,"type":12,"linkType":22},{"sys":3523},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3525,"metaTitle":369,"metaDescription":370,"mainTitle":3526,"subtitle":388,"heroImage":3541,"ctaButton":411,"ctaLink":412},[368],{"data":3527,"content":3528,"nodeType":74},{},[3529,3535],{"data":3530,"content":3531,"nodeType":78},{},[3532],{"data":3533,"marks":3534,"value":380,"nodeType":82},{},[],{"data":3536,"content":3537,"nodeType":87},{},[3538],{"data":3539,"marks":3540,"value":387,"nodeType":82},{},[],{"metadata":3542,"sys":3545,"fields":3550},{"tags":3543,"concepts":3544},[],[],{"space":3546,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3548,"publishedVersion":62,"revision":44,"locale":29},{"sys":3547},{"type":12,"linkType":13,"id":14},{"sys":3549},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3551},{"url":403,"details":3552,"fileName":409,"contentType":410},{"size":405,"image":3553},{"width":407,"height":408},{"sys":3555,"fields":3558},{"id":3556,"createdAt":3557},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":3559,"slug":3560,"articleIntro":3559,"category":3561},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[3562],{"metadata":3563,"sys":3566,"fields":3573},{"tags":3564,"concepts":3565},[],[],{"space":3567,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3569,"publishedVersion":359,"revision":62,"contentType":3571,"locale":29},{"sys":3568},{"type":12,"linkType":13,"id":14},{"sys":3570},{"id":21,"type":12,"linkType":22},{"sys":3572},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3574,"metaTitle":369,"metaDescription":370,"mainTitle":3575,"subtitle":388,"heroImage":3590,"ctaButton":411,"ctaLink":412},[368],{"data":3576,"content":3577,"nodeType":74},{},[3578,3584],{"data":3579,"content":3580,"nodeType":78},{},[3581],{"data":3582,"marks":3583,"value":380,"nodeType":82},{},[],{"data":3585,"content":3586,"nodeType":87},{},[3587],{"data":3588,"marks":3589,"value":387,"nodeType":82},{},[],{"metadata":3591,"sys":3594,"fields":3599},{"tags":3592,"concepts":3593},[],[],{"space":3595,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3597,"publishedVersion":62,"revision":44,"locale":29},{"sys":3596},{"type":12,"linkType":13,"id":14},{"sys":3598},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3600},{"url":403,"details":3601,"fileName":409,"contentType":410},{"size":405,"image":3602},{"width":407,"height":408},{"sys":3604,"fields":3607},{"id":3605,"createdAt":3606},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":3608,"slug":3609,"articleIntro":3608,"category":3610},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[3611],{"metadata":3612,"sys":3615,"fields":3622},{"tags":3613,"concepts":3614},[],[],{"space":3616,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3618,"publishedVersion":359,"revision":62,"contentType":3620,"locale":29},{"sys":3617},{"type":12,"linkType":13,"id":14},{"sys":3619},{"id":21,"type":12,"linkType":22},{"sys":3621},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3623,"metaTitle":369,"metaDescription":370,"mainTitle":3624,"subtitle":388,"heroImage":3639,"ctaButton":411,"ctaLink":412},[368],{"data":3625,"content":3626,"nodeType":74},{},[3627,3633],{"data":3628,"content":3629,"nodeType":78},{},[3630],{"data":3631,"marks":3632,"value":380,"nodeType":82},{},[],{"data":3634,"content":3635,"nodeType":87},{},[3636],{"data":3637,"marks":3638,"value":387,"nodeType":82},{},[],{"metadata":3640,"sys":3643,"fields":3648},{"tags":3641,"concepts":3642},[],[],{"space":3644,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3646,"publishedVersion":62,"revision":44,"locale":29},{"sys":3645},{"type":12,"linkType":13,"id":14},{"sys":3647},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3649},{"url":403,"details":3650,"fileName":409,"contentType":410},{"size":405,"image":3651},{"width":407,"height":408},{"sys":3653,"fields":3656},{"id":3654,"createdAt":3655},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":3657,"slug":3658,"articleIntro":3657,"category":3659},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[3660],{"metadata":3661,"sys":3664,"fields":3671},{"tags":3662,"concepts":3663},[],[],{"space":3665,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3667,"publishedVersion":359,"revision":62,"contentType":3669,"locale":29},{"sys":3666},{"type":12,"linkType":13,"id":14},{"sys":3668},{"id":21,"type":12,"linkType":22},{"sys":3670},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3672,"metaTitle":369,"metaDescription":370,"mainTitle":3673,"subtitle":388,"heroImage":3688,"ctaButton":411,"ctaLink":412},[368],{"data":3674,"content":3675,"nodeType":74},{},[3676,3682],{"data":3677,"content":3678,"nodeType":78},{},[3679],{"data":3680,"marks":3681,"value":380,"nodeType":82},{},[],{"data":3683,"content":3684,"nodeType":87},{},[3685],{"data":3686,"marks":3687,"value":387,"nodeType":82},{},[],{"metadata":3689,"sys":3692,"fields":3697},{"tags":3690,"concepts":3691},[],[],{"space":3693,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3695,"publishedVersion":62,"revision":44,"locale":29},{"sys":3694},{"type":12,"linkType":13,"id":14},{"sys":3696},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3698},{"url":403,"details":3699,"fileName":409,"contentType":410},{"size":405,"image":3700},{"width":407,"height":408},{"sys":3702,"fields":3705},{"id":3703,"createdAt":3704},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":3706,"slug":3707,"articleIntro":3706,"category":3708},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[3709],{"metadata":3710,"sys":3713,"fields":3720},{"tags":3711,"concepts":3712},[],[],{"space":3714,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3716,"publishedVersion":359,"revision":62,"contentType":3718,"locale":29},{"sys":3715},{"type":12,"linkType":13,"id":14},{"sys":3717},{"id":21,"type":12,"linkType":22},{"sys":3719},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3721,"metaTitle":369,"metaDescription":370,"mainTitle":3722,"subtitle":388,"heroImage":3737,"ctaButton":411,"ctaLink":412},[368],{"data":3723,"content":3724,"nodeType":74},{},[3725,3731],{"data":3726,"content":3727,"nodeType":78},{},[3728],{"data":3729,"marks":3730,"value":380,"nodeType":82},{},[],{"data":3732,"content":3733,"nodeType":87},{},[3734],{"data":3735,"marks":3736,"value":387,"nodeType":82},{},[],{"metadata":3738,"sys":3741,"fields":3746},{"tags":3739,"concepts":3740},[],[],{"space":3742,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3744,"publishedVersion":62,"revision":44,"locale":29},{"sys":3743},{"type":12,"linkType":13,"id":14},{"sys":3745},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3747},{"url":403,"details":3748,"fileName":409,"contentType":410},{"size":405,"image":3749},{"width":407,"height":408},{"sys":3751,"fields":3754},{"id":3752,"createdAt":3753},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":3755,"slug":3756,"articleIntro":3755,"category":3757},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[3758],{"metadata":3759,"sys":3762,"fields":3769},{"tags":3760,"concepts":3761},[],[],{"space":3763,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3765,"publishedVersion":359,"revision":62,"contentType":3767,"locale":29},{"sys":3764},{"type":12,"linkType":13,"id":14},{"sys":3766},{"id":21,"type":12,"linkType":22},{"sys":3768},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3770,"metaTitle":369,"metaDescription":370,"mainTitle":3771,"subtitle":388,"heroImage":3786,"ctaButton":411,"ctaLink":412},[368],{"data":3772,"content":3773,"nodeType":74},{},[3774,3780],{"data":3775,"content":3776,"nodeType":78},{},[3777],{"data":3778,"marks":3779,"value":380,"nodeType":82},{},[],{"data":3781,"content":3782,"nodeType":87},{},[3783],{"data":3784,"marks":3785,"value":387,"nodeType":82},{},[],{"metadata":3787,"sys":3790,"fields":3795},{"tags":3788,"concepts":3789},[],[],{"space":3791,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3793,"publishedVersion":62,"revision":44,"locale":29},{"sys":3792},{"type":12,"linkType":13,"id":14},{"sys":3794},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3796},{"url":403,"details":3797,"fileName":409,"contentType":410},{"size":405,"image":3798},{"width":407,"height":408},{"sys":3800,"fields":3803},{"id":3801,"createdAt":3802},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":3804,"slug":3805,"articleIntro":3804,"category":3806},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[3807],{"metadata":3808,"sys":3811,"fields":3818},{"tags":3809,"concepts":3810},[],[],{"space":3812,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3814,"publishedVersion":359,"revision":62,"contentType":3816,"locale":29},{"sys":3813},{"type":12,"linkType":13,"id":14},{"sys":3815},{"id":21,"type":12,"linkType":22},{"sys":3817},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3819,"metaTitle":369,"metaDescription":370,"mainTitle":3820,"subtitle":388,"heroImage":3835,"ctaButton":411,"ctaLink":412},[368],{"data":3821,"content":3822,"nodeType":74},{},[3823,3829],{"data":3824,"content":3825,"nodeType":78},{},[3826],{"data":3827,"marks":3828,"value":380,"nodeType":82},{},[],{"data":3830,"content":3831,"nodeType":87},{},[3832],{"data":3833,"marks":3834,"value":387,"nodeType":82},{},[],{"metadata":3836,"sys":3839,"fields":3844},{"tags":3837,"concepts":3838},[],[],{"space":3840,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3842,"publishedVersion":62,"revision":44,"locale":29},{"sys":3841},{"type":12,"linkType":13,"id":14},{"sys":3843},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3845},{"url":403,"details":3846,"fileName":409,"contentType":410},{"size":405,"image":3847},{"width":407,"height":408},{"sys":3849,"fields":3852},{"id":3850,"createdAt":3851},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":3853,"slug":3854,"articleIntro":3853,"category":3855},"2748 - Autres prêts","compte-2748-autres-prets",[3856],{"metadata":3857,"sys":3860,"fields":3867},{"tags":3858,"concepts":3859},[],[],{"space":3861,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3863,"publishedVersion":359,"revision":62,"contentType":3865,"locale":29},{"sys":3862},{"type":12,"linkType":13,"id":14},{"sys":3864},{"id":21,"type":12,"linkType":22},{"sys":3866},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3868,"metaTitle":369,"metaDescription":370,"mainTitle":3869,"subtitle":388,"heroImage":3884,"ctaButton":411,"ctaLink":412},[368],{"data":3870,"content":3871,"nodeType":74},{},[3872,3878],{"data":3873,"content":3874,"nodeType":78},{},[3875],{"data":3876,"marks":3877,"value":380,"nodeType":82},{},[],{"data":3879,"content":3880,"nodeType":87},{},[3881],{"data":3882,"marks":3883,"value":387,"nodeType":82},{},[],{"metadata":3885,"sys":3888,"fields":3893},{"tags":3886,"concepts":3887},[],[],{"space":3889,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3891,"publishedVersion":62,"revision":44,"locale":29},{"sys":3890},{"type":12,"linkType":13,"id":14},{"sys":3892},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3894},{"url":403,"details":3895,"fileName":409,"contentType":410},{"size":405,"image":3896},{"width":407,"height":408},{"sys":3898,"fields":3901},{"id":3899,"createdAt":3900},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":3902,"slug":3903,"articleIntro":3902,"category":3904},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[3905],{"metadata":3906,"sys":3909,"fields":3916},{"tags":3907,"concepts":3908},[],[],{"space":3910,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3912,"publishedVersion":359,"revision":62,"contentType":3914,"locale":29},{"sys":3911},{"type":12,"linkType":13,"id":14},{"sys":3913},{"id":21,"type":12,"linkType":22},{"sys":3915},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3917,"metaTitle":369,"metaDescription":370,"mainTitle":3918,"subtitle":388,"heroImage":3933,"ctaButton":411,"ctaLink":412},[368],{"data":3919,"content":3920,"nodeType":74},{},[3921,3927],{"data":3922,"content":3923,"nodeType":78},{},[3924],{"data":3925,"marks":3926,"value":380,"nodeType":82},{},[],{"data":3928,"content":3929,"nodeType":87},{},[3930],{"data":3931,"marks":3932,"value":387,"nodeType":82},{},[],{"metadata":3934,"sys":3937,"fields":3942},{"tags":3935,"concepts":3936},[],[],{"space":3938,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3940,"publishedVersion":62,"revision":44,"locale":29},{"sys":3939},{"type":12,"linkType":13,"id":14},{"sys":3941},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3943},{"url":403,"details":3944,"fileName":409,"contentType":410},{"size":405,"image":3945},{"width":407,"height":408},{"sys":3947,"fields":3950},{"id":3948,"createdAt":3949},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":3951,"slug":3952,"articleIntro":3951,"category":3953},"355 - Produits finis","compte-355-produits-finis",[3954],{"metadata":3955,"sys":3958,"fields":3965},{"tags":3956,"concepts":3957},[],[],{"space":3959,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":3961,"publishedVersion":359,"revision":62,"contentType":3963,"locale":29},{"sys":3960},{"type":12,"linkType":13,"id":14},{"sys":3962},{"id":21,"type":12,"linkType":22},{"sys":3964},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":3966,"metaTitle":369,"metaDescription":370,"mainTitle":3967,"subtitle":388,"heroImage":3982,"ctaButton":411,"ctaLink":412},[368],{"data":3968,"content":3969,"nodeType":74},{},[3970,3976],{"data":3971,"content":3972,"nodeType":78},{},[3973],{"data":3974,"marks":3975,"value":380,"nodeType":82},{},[],{"data":3977,"content":3978,"nodeType":87},{},[3979],{"data":3980,"marks":3981,"value":387,"nodeType":82},{},[],{"metadata":3983,"sys":3986,"fields":3991},{"tags":3984,"concepts":3985},[],[],{"space":3987,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":3989,"publishedVersion":62,"revision":44,"locale":29},{"sys":3988},{"type":12,"linkType":13,"id":14},{"sys":3990},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":3992},{"url":403,"details":3993,"fileName":409,"contentType":410},{"size":405,"image":3994},{"width":407,"height":408},{"sys":3996,"fields":3999},{"id":3997,"createdAt":3998},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":4000,"slug":4001,"articleIntro":4000,"category":4002},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[4003],{"metadata":4004,"sys":4007,"fields":4014},{"tags":4005,"concepts":4006},[],[],{"space":4008,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4010,"publishedVersion":359,"revision":62,"contentType":4012,"locale":29},{"sys":4009},{"type":12,"linkType":13,"id":14},{"sys":4011},{"id":21,"type":12,"linkType":22},{"sys":4013},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4015,"metaTitle":369,"metaDescription":370,"mainTitle":4016,"subtitle":388,"heroImage":4031,"ctaButton":411,"ctaLink":412},[368],{"data":4017,"content":4018,"nodeType":74},{},[4019,4025],{"data":4020,"content":4021,"nodeType":78},{},[4022],{"data":4023,"marks":4024,"value":380,"nodeType":82},{},[],{"data":4026,"content":4027,"nodeType":87},{},[4028],{"data":4029,"marks":4030,"value":387,"nodeType":82},{},[],{"metadata":4032,"sys":4035,"fields":4040},{"tags":4033,"concepts":4034},[],[],{"space":4036,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4038,"publishedVersion":62,"revision":44,"locale":29},{"sys":4037},{"type":12,"linkType":13,"id":14},{"sys":4039},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4041},{"url":403,"details":4042,"fileName":409,"contentType":410},{"size":405,"image":4043},{"width":407,"height":408},{"sys":4045,"fields":4048},{"id":4046,"createdAt":4047},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":4049,"slug":4050,"articleIntro":4049,"category":4051},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[4052],{"metadata":4053,"sys":4056,"fields":4063},{"tags":4054,"concepts":4055},[],[],{"space":4057,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4059,"publishedVersion":359,"revision":62,"contentType":4061,"locale":29},{"sys":4058},{"type":12,"linkType":13,"id":14},{"sys":4060},{"id":21,"type":12,"linkType":22},{"sys":4062},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4064,"metaTitle":369,"metaDescription":370,"mainTitle":4065,"subtitle":388,"heroImage":4080,"ctaButton":411,"ctaLink":412},[368],{"data":4066,"content":4067,"nodeType":74},{},[4068,4074],{"data":4069,"content":4070,"nodeType":78},{},[4071],{"data":4072,"marks":4073,"value":380,"nodeType":82},{},[],{"data":4075,"content":4076,"nodeType":87},{},[4077],{"data":4078,"marks":4079,"value":387,"nodeType":82},{},[],{"metadata":4081,"sys":4084,"fields":4089},{"tags":4082,"concepts":4083},[],[],{"space":4085,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4087,"publishedVersion":62,"revision":44,"locale":29},{"sys":4086},{"type":12,"linkType":13,"id":14},{"sys":4088},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4090},{"url":403,"details":4091,"fileName":409,"contentType":410},{"size":405,"image":4092},{"width":407,"height":408},{"sys":4094,"fields":4097},{"id":4095,"createdAt":4096},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":4098,"slug":4099,"articleIntro":4098,"category":4100},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[4101],{"metadata":4102,"sys":4105,"fields":4112},{"tags":4103,"concepts":4104},[],[],{"space":4106,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4108,"publishedVersion":359,"revision":62,"contentType":4110,"locale":29},{"sys":4107},{"type":12,"linkType":13,"id":14},{"sys":4109},{"id":21,"type":12,"linkType":22},{"sys":4111},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4113,"metaTitle":369,"metaDescription":370,"mainTitle":4114,"subtitle":388,"heroImage":4129,"ctaButton":411,"ctaLink":412},[368],{"data":4115,"content":4116,"nodeType":74},{},[4117,4123],{"data":4118,"content":4119,"nodeType":78},{},[4120],{"data":4121,"marks":4122,"value":380,"nodeType":82},{},[],{"data":4124,"content":4125,"nodeType":87},{},[4126],{"data":4127,"marks":4128,"value":387,"nodeType":82},{},[],{"metadata":4130,"sys":4133,"fields":4138},{"tags":4131,"concepts":4132},[],[],{"space":4134,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4136,"publishedVersion":62,"revision":44,"locale":29},{"sys":4135},{"type":12,"linkType":13,"id":14},{"sys":4137},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4139},{"url":403,"details":4140,"fileName":409,"contentType":410},{"size":405,"image":4141},{"width":407,"height":408},{"sys":4143,"fields":4146},{"id":4144,"createdAt":4145},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":4147,"slug":4148,"articleIntro":4147,"category":4149},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[4150],{"metadata":4151,"sys":4154,"fields":4161},{"tags":4152,"concepts":4153},[],[],{"space":4155,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4157,"publishedVersion":359,"revision":62,"contentType":4159,"locale":29},{"sys":4156},{"type":12,"linkType":13,"id":14},{"sys":4158},{"id":21,"type":12,"linkType":22},{"sys":4160},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4162,"metaTitle":369,"metaDescription":370,"mainTitle":4163,"subtitle":388,"heroImage":4178,"ctaButton":411,"ctaLink":412},[368],{"data":4164,"content":4165,"nodeType":74},{},[4166,4172],{"data":4167,"content":4168,"nodeType":78},{},[4169],{"data":4170,"marks":4171,"value":380,"nodeType":82},{},[],{"data":4173,"content":4174,"nodeType":87},{},[4175],{"data":4176,"marks":4177,"value":387,"nodeType":82},{},[],{"metadata":4179,"sys":4182,"fields":4187},{"tags":4180,"concepts":4181},[],[],{"space":4183,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4185,"publishedVersion":62,"revision":44,"locale":29},{"sys":4184},{"type":12,"linkType":13,"id":14},{"sys":4186},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4188},{"url":403,"details":4189,"fileName":409,"contentType":410},{"size":405,"image":4190},{"width":407,"height":408},{"sys":4192,"fields":4195},{"id":4193,"createdAt":4194},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":4196,"slug":4197,"articleIntro":4196,"category":4198},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[4199],{"metadata":4200,"sys":4203,"fields":4210},{"tags":4201,"concepts":4202},[],[],{"space":4204,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4206,"publishedVersion":359,"revision":62,"contentType":4208,"locale":29},{"sys":4205},{"type":12,"linkType":13,"id":14},{"sys":4207},{"id":21,"type":12,"linkType":22},{"sys":4209},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4211,"metaTitle":369,"metaDescription":370,"mainTitle":4212,"subtitle":388,"heroImage":4227,"ctaButton":411,"ctaLink":412},[368],{"data":4213,"content":4214,"nodeType":74},{},[4215,4221],{"data":4216,"content":4217,"nodeType":78},{},[4218],{"data":4219,"marks":4220,"value":380,"nodeType":82},{},[],{"data":4222,"content":4223,"nodeType":87},{},[4224],{"data":4225,"marks":4226,"value":387,"nodeType":82},{},[],{"metadata":4228,"sys":4231,"fields":4236},{"tags":4229,"concepts":4230},[],[],{"space":4232,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4234,"publishedVersion":62,"revision":44,"locale":29},{"sys":4233},{"type":12,"linkType":13,"id":14},{"sys":4235},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4237},{"url":403,"details":4238,"fileName":409,"contentType":410},{"size":405,"image":4239},{"width":407,"height":408},{"sys":4241,"fields":4244},{"id":4242,"createdAt":4243},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":4245,"slug":4246,"articleIntro":4245,"category":4247},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[4248],{"metadata":4249,"sys":4252,"fields":4259},{"tags":4250,"concepts":4251},[],[],{"space":4253,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4255,"publishedVersion":359,"revision":62,"contentType":4257,"locale":29},{"sys":4254},{"type":12,"linkType":13,"id":14},{"sys":4256},{"id":21,"type":12,"linkType":22},{"sys":4258},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4260,"metaTitle":369,"metaDescription":370,"mainTitle":4261,"subtitle":388,"heroImage":4276,"ctaButton":411,"ctaLink":412},[368],{"data":4262,"content":4263,"nodeType":74},{},[4264,4270],{"data":4265,"content":4266,"nodeType":78},{},[4267],{"data":4268,"marks":4269,"value":380,"nodeType":82},{},[],{"data":4271,"content":4272,"nodeType":87},{},[4273],{"data":4274,"marks":4275,"value":387,"nodeType":82},{},[],{"metadata":4277,"sys":4280,"fields":4285},{"tags":4278,"concepts":4279},[],[],{"space":4281,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4283,"publishedVersion":62,"revision":44,"locale":29},{"sys":4282},{"type":12,"linkType":13,"id":14},{"sys":4284},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4286},{"url":403,"details":4287,"fileName":409,"contentType":410},{"size":405,"image":4288},{"width":407,"height":408},{"sys":4290,"fields":4293},{"id":4291,"createdAt":4292},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":4294,"slug":4295,"articleIntro":4294,"category":4296},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[4297],{"metadata":4298,"sys":4301,"fields":4308},{"tags":4299,"concepts":4300},[],[],{"space":4302,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4304,"publishedVersion":359,"revision":62,"contentType":4306,"locale":29},{"sys":4303},{"type":12,"linkType":13,"id":14},{"sys":4305},{"id":21,"type":12,"linkType":22},{"sys":4307},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4309,"metaTitle":369,"metaDescription":370,"mainTitle":4310,"subtitle":388,"heroImage":4325,"ctaButton":411,"ctaLink":412},[368],{"data":4311,"content":4312,"nodeType":74},{},[4313,4319],{"data":4314,"content":4315,"nodeType":78},{},[4316],{"data":4317,"marks":4318,"value":380,"nodeType":82},{},[],{"data":4320,"content":4321,"nodeType":87},{},[4322],{"data":4323,"marks":4324,"value":387,"nodeType":82},{},[],{"metadata":4326,"sys":4329,"fields":4334},{"tags":4327,"concepts":4328},[],[],{"space":4330,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4332,"publishedVersion":62,"revision":44,"locale":29},{"sys":4331},{"type":12,"linkType":13,"id":14},{"sys":4333},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4335},{"url":403,"details":4336,"fileName":409,"contentType":410},{"size":405,"image":4337},{"width":407,"height":408},{"sys":4339,"fields":4342},{"id":4340,"createdAt":4341},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":4343,"slug":4344,"articleIntro":-1,"category":4345},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[4346],{"metadata":4347,"sys":4350,"fields":4357},{"tags":4348,"concepts":4349},[],[],{"space":4351,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4353,"publishedVersion":359,"revision":62,"contentType":4355,"locale":29},{"sys":4352},{"type":12,"linkType":13,"id":14},{"sys":4354},{"id":21,"type":12,"linkType":22},{"sys":4356},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4358,"metaTitle":369,"metaDescription":370,"mainTitle":4359,"subtitle":388,"heroImage":4374,"ctaButton":411,"ctaLink":412},[368],{"data":4360,"content":4361,"nodeType":74},{},[4362,4368],{"data":4363,"content":4364,"nodeType":78},{},[4365],{"data":4366,"marks":4367,"value":380,"nodeType":82},{},[],{"data":4369,"content":4370,"nodeType":87},{},[4371],{"data":4372,"marks":4373,"value":387,"nodeType":82},{},[],{"metadata":4375,"sys":4378,"fields":4383},{"tags":4376,"concepts":4377},[],[],{"space":4379,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4381,"publishedVersion":62,"revision":44,"locale":29},{"sys":4380},{"type":12,"linkType":13,"id":14},{"sys":4382},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4384},{"url":403,"details":4385,"fileName":409,"contentType":410},{"size":405,"image":4386},{"width":407,"height":408},{"sys":4388,"fields":4391},{"id":4389,"createdAt":4390},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":4392,"slug":4393,"articleIntro":-1,"category":4394},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[4395],{"metadata":4396,"sys":4399,"fields":4406},{"tags":4397,"concepts":4398},[],[],{"space":4400,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4402,"publishedVersion":359,"revision":62,"contentType":4404,"locale":29},{"sys":4401},{"type":12,"linkType":13,"id":14},{"sys":4403},{"id":21,"type":12,"linkType":22},{"sys":4405},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4407,"metaTitle":369,"metaDescription":370,"mainTitle":4408,"subtitle":388,"heroImage":4423,"ctaButton":411,"ctaLink":412},[368],{"data":4409,"content":4410,"nodeType":74},{},[4411,4417],{"data":4412,"content":4413,"nodeType":78},{},[4414],{"data":4415,"marks":4416,"value":380,"nodeType":82},{},[],{"data":4418,"content":4419,"nodeType":87},{},[4420],{"data":4421,"marks":4422,"value":387,"nodeType":82},{},[],{"metadata":4424,"sys":4427,"fields":4432},{"tags":4425,"concepts":4426},[],[],{"space":4428,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4430,"publishedVersion":62,"revision":44,"locale":29},{"sys":4429},{"type":12,"linkType":13,"id":14},{"sys":4431},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4433},{"url":403,"details":4434,"fileName":409,"contentType":410},{"size":405,"image":4435},{"width":407,"height":408},{"sys":4437,"fields":4440},{"id":4438,"createdAt":4439},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":4441,"slug":4442,"articleIntro":4441,"category":4443},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[4444],{"metadata":4445,"sys":4448,"fields":4455},{"tags":4446,"concepts":4447},[],[],{"space":4449,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4451,"publishedVersion":359,"revision":62,"contentType":4453,"locale":29},{"sys":4450},{"type":12,"linkType":13,"id":14},{"sys":4452},{"id":21,"type":12,"linkType":22},{"sys":4454},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4456,"metaTitle":369,"metaDescription":370,"mainTitle":4457,"subtitle":388,"heroImage":4472,"ctaButton":411,"ctaLink":412},[368],{"data":4458,"content":4459,"nodeType":74},{},[4460,4466],{"data":4461,"content":4462,"nodeType":78},{},[4463],{"data":4464,"marks":4465,"value":380,"nodeType":82},{},[],{"data":4467,"content":4468,"nodeType":87},{},[4469],{"data":4470,"marks":4471,"value":387,"nodeType":82},{},[],{"metadata":4473,"sys":4476,"fields":4481},{"tags":4474,"concepts":4475},[],[],{"space":4477,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4479,"publishedVersion":62,"revision":44,"locale":29},{"sys":4478},{"type":12,"linkType":13,"id":14},{"sys":4480},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4482},{"url":403,"details":4483,"fileName":409,"contentType":410},{"size":405,"image":4484},{"width":407,"height":408},{"sys":4486,"fields":4489},{"id":4487,"createdAt":4488},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":4490,"slug":4491,"articleIntro":4490,"category":4492},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[4493],{"metadata":4494,"sys":4497,"fields":4504},{"tags":4495,"concepts":4496},[],[],{"space":4498,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4500,"publishedVersion":359,"revision":62,"contentType":4502,"locale":29},{"sys":4499},{"type":12,"linkType":13,"id":14},{"sys":4501},{"id":21,"type":12,"linkType":22},{"sys":4503},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4505,"metaTitle":369,"metaDescription":370,"mainTitle":4506,"subtitle":388,"heroImage":4521,"ctaButton":411,"ctaLink":412},[368],{"data":4507,"content":4508,"nodeType":74},{},[4509,4515],{"data":4510,"content":4511,"nodeType":78},{},[4512],{"data":4513,"marks":4514,"value":380,"nodeType":82},{},[],{"data":4516,"content":4517,"nodeType":87},{},[4518],{"data":4519,"marks":4520,"value":387,"nodeType":82},{},[],{"metadata":4522,"sys":4525,"fields":4530},{"tags":4523,"concepts":4524},[],[],{"space":4526,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4528,"publishedVersion":62,"revision":44,"locale":29},{"sys":4527},{"type":12,"linkType":13,"id":14},{"sys":4529},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4531},{"url":403,"details":4532,"fileName":409,"contentType":410},{"size":405,"image":4533},{"width":407,"height":408},{"sys":4535,"fields":4538},{"id":4536,"createdAt":4537},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":4539,"slug":4540,"articleIntro":-1,"category":4541},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[4542],{"metadata":4543,"sys":4546,"fields":4553},{"tags":4544,"concepts":4545},[],[],{"space":4547,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4549,"publishedVersion":359,"revision":62,"contentType":4551,"locale":29},{"sys":4548},{"type":12,"linkType":13,"id":14},{"sys":4550},{"id":21,"type":12,"linkType":22},{"sys":4552},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4554,"metaTitle":369,"metaDescription":370,"mainTitle":4555,"subtitle":388,"heroImage":4570,"ctaButton":411,"ctaLink":412},[368],{"data":4556,"content":4557,"nodeType":74},{},[4558,4564],{"data":4559,"content":4560,"nodeType":78},{},[4561],{"data":4562,"marks":4563,"value":380,"nodeType":82},{},[],{"data":4565,"content":4566,"nodeType":87},{},[4567],{"data":4568,"marks":4569,"value":387,"nodeType":82},{},[],{"metadata":4571,"sys":4574,"fields":4579},{"tags":4572,"concepts":4573},[],[],{"space":4575,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4577,"publishedVersion":62,"revision":44,"locale":29},{"sys":4576},{"type":12,"linkType":13,"id":14},{"sys":4578},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4580},{"url":403,"details":4581,"fileName":409,"contentType":410},{"size":405,"image":4582},{"width":407,"height":408},{"sys":4584,"fields":4587},{"id":4585,"createdAt":4586},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":4588,"slug":4589,"articleIntro":4588,"category":4590},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[4591],{"metadata":4592,"sys":4595,"fields":4602},{"tags":4593,"concepts":4594},[],[],{"space":4596,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4598,"publishedVersion":359,"revision":62,"contentType":4600,"locale":29},{"sys":4597},{"type":12,"linkType":13,"id":14},{"sys":4599},{"id":21,"type":12,"linkType":22},{"sys":4601},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4603,"metaTitle":369,"metaDescription":370,"mainTitle":4604,"subtitle":388,"heroImage":4619,"ctaButton":411,"ctaLink":412},[368],{"data":4605,"content":4606,"nodeType":74},{},[4607,4613],{"data":4608,"content":4609,"nodeType":78},{},[4610],{"data":4611,"marks":4612,"value":380,"nodeType":82},{},[],{"data":4614,"content":4615,"nodeType":87},{},[4616],{"data":4617,"marks":4618,"value":387,"nodeType":82},{},[],{"metadata":4620,"sys":4623,"fields":4628},{"tags":4621,"concepts":4622},[],[],{"space":4624,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4626,"publishedVersion":62,"revision":44,"locale":29},{"sys":4625},{"type":12,"linkType":13,"id":14},{"sys":4627},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4629},{"url":403,"details":4630,"fileName":409,"contentType":410},{"size":405,"image":4631},{"width":407,"height":408},{"sys":4633,"fields":4636},{"id":4634,"createdAt":4635},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":4637,"slug":4638,"articleIntro":4637,"category":4639},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[4640],{"metadata":4641,"sys":4644,"fields":4651},{"tags":4642,"concepts":4643},[],[],{"space":4645,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4647,"publishedVersion":359,"revision":62,"contentType":4649,"locale":29},{"sys":4646},{"type":12,"linkType":13,"id":14},{"sys":4648},{"id":21,"type":12,"linkType":22},{"sys":4650},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4652,"metaTitle":369,"metaDescription":370,"mainTitle":4653,"subtitle":388,"heroImage":4668,"ctaButton":411,"ctaLink":412},[368],{"data":4654,"content":4655,"nodeType":74},{},[4656,4662],{"data":4657,"content":4658,"nodeType":78},{},[4659],{"data":4660,"marks":4661,"value":380,"nodeType":82},{},[],{"data":4663,"content":4664,"nodeType":87},{},[4665],{"data":4666,"marks":4667,"value":387,"nodeType":82},{},[],{"metadata":4669,"sys":4672,"fields":4677},{"tags":4670,"concepts":4671},[],[],{"space":4673,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4675,"publishedVersion":62,"revision":44,"locale":29},{"sys":4674},{"type":12,"linkType":13,"id":14},{"sys":4676},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4678},{"url":403,"details":4679,"fileName":409,"contentType":410},{"size":405,"image":4680},{"width":407,"height":408},{"sys":4682,"fields":4685},{"id":4683,"createdAt":4684},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":4686,"slug":4687,"articleIntro":4686,"category":4688},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[4689],{"metadata":4690,"sys":4693,"fields":4700},{"tags":4691,"concepts":4692},[],[],{"space":4694,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4696,"publishedVersion":359,"revision":62,"contentType":4698,"locale":29},{"sys":4695},{"type":12,"linkType":13,"id":14},{"sys":4697},{"id":21,"type":12,"linkType":22},{"sys":4699},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4701,"metaTitle":369,"metaDescription":370,"mainTitle":4702,"subtitle":388,"heroImage":4717,"ctaButton":411,"ctaLink":412},[368],{"data":4703,"content":4704,"nodeType":74},{},[4705,4711],{"data":4706,"content":4707,"nodeType":78},{},[4708],{"data":4709,"marks":4710,"value":380,"nodeType":82},{},[],{"data":4712,"content":4713,"nodeType":87},{},[4714],{"data":4715,"marks":4716,"value":387,"nodeType":82},{},[],{"metadata":4718,"sys":4721,"fields":4726},{"tags":4719,"concepts":4720},[],[],{"space":4722,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4724,"publishedVersion":62,"revision":44,"locale":29},{"sys":4723},{"type":12,"linkType":13,"id":14},{"sys":4725},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4727},{"url":403,"details":4728,"fileName":409,"contentType":410},{"size":405,"image":4729},{"width":407,"height":408},{"sys":4731,"fields":4734},{"id":4732,"createdAt":4733},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":4735,"slug":4736,"articleIntro":4735,"category":4737},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[4738],{"metadata":4739,"sys":4742,"fields":4749},{"tags":4740,"concepts":4741},[],[],{"space":4743,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4745,"publishedVersion":359,"revision":62,"contentType":4747,"locale":29},{"sys":4744},{"type":12,"linkType":13,"id":14},{"sys":4746},{"id":21,"type":12,"linkType":22},{"sys":4748},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4750,"metaTitle":369,"metaDescription":370,"mainTitle":4751,"subtitle":388,"heroImage":4766,"ctaButton":411,"ctaLink":412},[368],{"data":4752,"content":4753,"nodeType":74},{},[4754,4760],{"data":4755,"content":4756,"nodeType":78},{},[4757],{"data":4758,"marks":4759,"value":380,"nodeType":82},{},[],{"data":4761,"content":4762,"nodeType":87},{},[4763],{"data":4764,"marks":4765,"value":387,"nodeType":82},{},[],{"metadata":4767,"sys":4770,"fields":4775},{"tags":4768,"concepts":4769},[],[],{"space":4771,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4773,"publishedVersion":62,"revision":44,"locale":29},{"sys":4772},{"type":12,"linkType":13,"id":14},{"sys":4774},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4776},{"url":403,"details":4777,"fileName":409,"contentType":410},{"size":405,"image":4778},{"width":407,"height":408},{"sys":4780,"fields":4783},{"id":4781,"createdAt":4782},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":4784,"slug":4785,"articleIntro":4784,"category":4786},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[4787],{"metadata":4788,"sys":4791,"fields":4798},{"tags":4789,"concepts":4790},[],[],{"space":4792,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4794,"publishedVersion":359,"revision":62,"contentType":4796,"locale":29},{"sys":4793},{"type":12,"linkType":13,"id":14},{"sys":4795},{"id":21,"type":12,"linkType":22},{"sys":4797},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4799,"metaTitle":369,"metaDescription":370,"mainTitle":4800,"subtitle":388,"heroImage":4815,"ctaButton":411,"ctaLink":412},[368],{"data":4801,"content":4802,"nodeType":74},{},[4803,4809],{"data":4804,"content":4805,"nodeType":78},{},[4806],{"data":4807,"marks":4808,"value":380,"nodeType":82},{},[],{"data":4810,"content":4811,"nodeType":87},{},[4812],{"data":4813,"marks":4814,"value":387,"nodeType":82},{},[],{"metadata":4816,"sys":4819,"fields":4824},{"tags":4817,"concepts":4818},[],[],{"space":4820,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4822,"publishedVersion":62,"revision":44,"locale":29},{"sys":4821},{"type":12,"linkType":13,"id":14},{"sys":4823},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4825},{"url":403,"details":4826,"fileName":409,"contentType":410},{"size":405,"image":4827},{"width":407,"height":408},{"sys":4829,"fields":4832},{"id":4830,"createdAt":4831},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":4833,"slug":4834,"articleIntro":4833,"category":4835},"Compte 6237 - Publications","compte-6237-publications",[4836],{"metadata":4837,"sys":4840,"fields":4847},{"tags":4838,"concepts":4839},[],[],{"space":4841,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4843,"publishedVersion":359,"revision":62,"contentType":4845,"locale":29},{"sys":4842},{"type":12,"linkType":13,"id":14},{"sys":4844},{"id":21,"type":12,"linkType":22},{"sys":4846},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4848,"metaTitle":369,"metaDescription":370,"mainTitle":4849,"subtitle":388,"heroImage":4864,"ctaButton":411,"ctaLink":412},[368],{"data":4850,"content":4851,"nodeType":74},{},[4852,4858],{"data":4853,"content":4854,"nodeType":78},{},[4855],{"data":4856,"marks":4857,"value":380,"nodeType":82},{},[],{"data":4859,"content":4860,"nodeType":87},{},[4861],{"data":4862,"marks":4863,"value":387,"nodeType":82},{},[],{"metadata":4865,"sys":4868,"fields":4873},{"tags":4866,"concepts":4867},[],[],{"space":4869,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4871,"publishedVersion":62,"revision":44,"locale":29},{"sys":4870},{"type":12,"linkType":13,"id":14},{"sys":4872},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4874},{"url":403,"details":4875,"fileName":409,"contentType":410},{"size":405,"image":4876},{"width":407,"height":408},{"sys":4878,"fields":4881},{"id":4879,"createdAt":4880},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":4882,"slug":4883,"articleIntro":4882,"category":4884},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[4885],{"metadata":4886,"sys":4889,"fields":4896},{"tags":4887,"concepts":4888},[],[],{"space":4890,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4892,"publishedVersion":359,"revision":62,"contentType":4894,"locale":29},{"sys":4891},{"type":12,"linkType":13,"id":14},{"sys":4893},{"id":21,"type":12,"linkType":22},{"sys":4895},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4897,"metaTitle":369,"metaDescription":370,"mainTitle":4898,"subtitle":388,"heroImage":4913,"ctaButton":411,"ctaLink":412},[368],{"data":4899,"content":4900,"nodeType":74},{},[4901,4907],{"data":4902,"content":4903,"nodeType":78},{},[4904],{"data":4905,"marks":4906,"value":380,"nodeType":82},{},[],{"data":4908,"content":4909,"nodeType":87},{},[4910],{"data":4911,"marks":4912,"value":387,"nodeType":82},{},[],{"metadata":4914,"sys":4917,"fields":4922},{"tags":4915,"concepts":4916},[],[],{"space":4918,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4920,"publishedVersion":62,"revision":44,"locale":29},{"sys":4919},{"type":12,"linkType":13,"id":14},{"sys":4921},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4923},{"url":403,"details":4924,"fileName":409,"contentType":410},{"size":405,"image":4925},{"width":407,"height":408},{"sys":4927,"fields":4930},{"id":4928,"createdAt":4929},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":4931,"slug":4932,"articleIntro":4931,"category":4933},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[4934],{"metadata":4935,"sys":4938,"fields":4945},{"tags":4936,"concepts":4937},[],[],{"space":4939,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4941,"publishedVersion":359,"revision":62,"contentType":4943,"locale":29},{"sys":4940},{"type":12,"linkType":13,"id":14},{"sys":4942},{"id":21,"type":12,"linkType":22},{"sys":4944},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4946,"metaTitle":369,"metaDescription":370,"mainTitle":4947,"subtitle":388,"heroImage":4962,"ctaButton":411,"ctaLink":412},[368],{"data":4948,"content":4949,"nodeType":74},{},[4950,4956],{"data":4951,"content":4952,"nodeType":78},{},[4953],{"data":4954,"marks":4955,"value":380,"nodeType":82},{},[],{"data":4957,"content":4958,"nodeType":87},{},[4959],{"data":4960,"marks":4961,"value":387,"nodeType":82},{},[],{"metadata":4963,"sys":4966,"fields":4971},{"tags":4964,"concepts":4965},[],[],{"space":4967,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":4969,"publishedVersion":62,"revision":44,"locale":29},{"sys":4968},{"type":12,"linkType":13,"id":14},{"sys":4970},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":4972},{"url":403,"details":4973,"fileName":409,"contentType":410},{"size":405,"image":4974},{"width":407,"height":408},{"sys":4976,"fields":4979},{"id":4977,"createdAt":4978},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":4980,"slug":4981,"articleIntro":-1,"category":4982},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[4983],{"metadata":4984,"sys":4987,"fields":4994},{"tags":4985,"concepts":4986},[],[],{"space":4988,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":4990,"publishedVersion":359,"revision":62,"contentType":4992,"locale":29},{"sys":4989},{"type":12,"linkType":13,"id":14},{"sys":4991},{"id":21,"type":12,"linkType":22},{"sys":4993},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":4995,"metaTitle":369,"metaDescription":370,"mainTitle":4996,"subtitle":388,"heroImage":5011,"ctaButton":411,"ctaLink":412},[368],{"data":4997,"content":4998,"nodeType":74},{},[4999,5005],{"data":5000,"content":5001,"nodeType":78},{},[5002],{"data":5003,"marks":5004,"value":380,"nodeType":82},{},[],{"data":5006,"content":5007,"nodeType":87},{},[5008],{"data":5009,"marks":5010,"value":387,"nodeType":82},{},[],{"metadata":5012,"sys":5015,"fields":5020},{"tags":5013,"concepts":5014},[],[],{"space":5016,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5018,"publishedVersion":62,"revision":44,"locale":29},{"sys":5017},{"type":12,"linkType":13,"id":14},{"sys":5019},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5021},{"url":403,"details":5022,"fileName":409,"contentType":410},{"size":405,"image":5023},{"width":407,"height":408},{"sys":5025,"fields":5028},{"id":5026,"createdAt":5027},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":5029,"slug":5030,"articleIntro":5029,"category":5031},"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",[5032],{"metadata":5033,"sys":5036,"fields":5043},{"tags":5034,"concepts":5035},[],[],{"space":5037,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5039,"publishedVersion":359,"revision":62,"contentType":5041,"locale":29},{"sys":5038},{"type":12,"linkType":13,"id":14},{"sys":5040},{"id":21,"type":12,"linkType":22},{"sys":5042},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5044,"metaTitle":369,"metaDescription":370,"mainTitle":5045,"subtitle":388,"heroImage":5060,"ctaButton":411,"ctaLink":412},[368],{"data":5046,"content":5047,"nodeType":74},{},[5048,5054],{"data":5049,"content":5050,"nodeType":78},{},[5051],{"data":5052,"marks":5053,"value":380,"nodeType":82},{},[],{"data":5055,"content":5056,"nodeType":87},{},[5057],{"data":5058,"marks":5059,"value":387,"nodeType":82},{},[],{"metadata":5061,"sys":5064,"fields":5069},{"tags":5062,"concepts":5063},[],[],{"space":5065,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5067,"publishedVersion":62,"revision":44,"locale":29},{"sys":5066},{"type":12,"linkType":13,"id":14},{"sys":5068},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5070},{"url":403,"details":5071,"fileName":409,"contentType":410},{"size":405,"image":5072},{"width":407,"height":408},{"sys":5074,"fields":5077},{"id":5075,"createdAt":5076},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":5078,"slug":5079,"articleIntro":5078,"category":5080},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[5081],{"metadata":5082,"sys":5085,"fields":5092},{"tags":5083,"concepts":5084},[],[],{"space":5086,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5088,"publishedVersion":359,"revision":62,"contentType":5090,"locale":29},{"sys":5087},{"type":12,"linkType":13,"id":14},{"sys":5089},{"id":21,"type":12,"linkType":22},{"sys":5091},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5093,"metaTitle":369,"metaDescription":370,"mainTitle":5094,"subtitle":388,"heroImage":5109,"ctaButton":411,"ctaLink":412},[368],{"data":5095,"content":5096,"nodeType":74},{},[5097,5103],{"data":5098,"content":5099,"nodeType":78},{},[5100],{"data":5101,"marks":5102,"value":380,"nodeType":82},{},[],{"data":5104,"content":5105,"nodeType":87},{},[5106],{"data":5107,"marks":5108,"value":387,"nodeType":82},{},[],{"metadata":5110,"sys":5113,"fields":5118},{"tags":5111,"concepts":5112},[],[],{"space":5114,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5116,"publishedVersion":62,"revision":44,"locale":29},{"sys":5115},{"type":12,"linkType":13,"id":14},{"sys":5117},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5119},{"url":403,"details":5120,"fileName":409,"contentType":410},{"size":405,"image":5121},{"width":407,"height":408},{"sys":5123,"fields":5126},{"id":5124,"createdAt":5125},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":5127,"slug":5128,"articleIntro":5127,"category":5129},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[5130],{"metadata":5131,"sys":5134,"fields":5141},{"tags":5132,"concepts":5133},[],[],{"space":5135,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5137,"publishedVersion":359,"revision":62,"contentType":5139,"locale":29},{"sys":5136},{"type":12,"linkType":13,"id":14},{"sys":5138},{"id":21,"type":12,"linkType":22},{"sys":5140},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5142,"metaTitle":369,"metaDescription":370,"mainTitle":5143,"subtitle":388,"heroImage":5158,"ctaButton":411,"ctaLink":412},[368],{"data":5144,"content":5145,"nodeType":74},{},[5146,5152],{"data":5147,"content":5148,"nodeType":78},{},[5149],{"data":5150,"marks":5151,"value":380,"nodeType":82},{},[],{"data":5153,"content":5154,"nodeType":87},{},[5155],{"data":5156,"marks":5157,"value":387,"nodeType":82},{},[],{"metadata":5159,"sys":5162,"fields":5167},{"tags":5160,"concepts":5161},[],[],{"space":5163,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5165,"publishedVersion":62,"revision":44,"locale":29},{"sys":5164},{"type":12,"linkType":13,"id":14},{"sys":5166},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5168},{"url":403,"details":5169,"fileName":409,"contentType":410},{"size":405,"image":5170},{"width":407,"height":408},{"sys":5172,"fields":5175},{"id":5173,"createdAt":5174},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":5176,"slug":5177,"articleIntro":5176,"category":5178},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[5179],{"metadata":5180,"sys":5183,"fields":5190},{"tags":5181,"concepts":5182},[],[],{"space":5184,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5186,"publishedVersion":359,"revision":62,"contentType":5188,"locale":29},{"sys":5185},{"type":12,"linkType":13,"id":14},{"sys":5187},{"id":21,"type":12,"linkType":22},{"sys":5189},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5191,"metaTitle":369,"metaDescription":370,"mainTitle":5192,"subtitle":388,"heroImage":5207,"ctaButton":411,"ctaLink":412},[368],{"data":5193,"content":5194,"nodeType":74},{},[5195,5201],{"data":5196,"content":5197,"nodeType":78},{},[5198],{"data":5199,"marks":5200,"value":380,"nodeType":82},{},[],{"data":5202,"content":5203,"nodeType":87},{},[5204],{"data":5205,"marks":5206,"value":387,"nodeType":82},{},[],{"metadata":5208,"sys":5211,"fields":5216},{"tags":5209,"concepts":5210},[],[],{"space":5212,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5214,"publishedVersion":62,"revision":44,"locale":29},{"sys":5213},{"type":12,"linkType":13,"id":14},{"sys":5215},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5217},{"url":403,"details":5218,"fileName":409,"contentType":410},{"size":405,"image":5219},{"width":407,"height":408},{"sys":5221,"fields":5224},{"id":5222,"createdAt":5223},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":5225,"slug":5226,"articleIntro":5225,"category":5227},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[5228],{"metadata":5229,"sys":5232,"fields":5239},{"tags":5230,"concepts":5231},[],[],{"space":5233,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5235,"publishedVersion":359,"revision":62,"contentType":5237,"locale":29},{"sys":5234},{"type":12,"linkType":13,"id":14},{"sys":5236},{"id":21,"type":12,"linkType":22},{"sys":5238},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5240,"metaTitle":369,"metaDescription":370,"mainTitle":5241,"subtitle":388,"heroImage":5256,"ctaButton":411,"ctaLink":412},[368],{"data":5242,"content":5243,"nodeType":74},{},[5244,5250],{"data":5245,"content":5246,"nodeType":78},{},[5247],{"data":5248,"marks":5249,"value":380,"nodeType":82},{},[],{"data":5251,"content":5252,"nodeType":87},{},[5253],{"data":5254,"marks":5255,"value":387,"nodeType":82},{},[],{"metadata":5257,"sys":5260,"fields":5265},{"tags":5258,"concepts":5259},[],[],{"space":5261,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5263,"publishedVersion":62,"revision":44,"locale":29},{"sys":5262},{"type":12,"linkType":13,"id":14},{"sys":5264},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5266},{"url":403,"details":5267,"fileName":409,"contentType":410},{"size":405,"image":5268},{"width":407,"height":408},{"sys":5270,"fields":5273},{"id":5271,"createdAt":5272},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":5274,"slug":5275,"articleIntro":5274,"category":5276},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[5277],{"metadata":5278,"sys":5281,"fields":5288},{"tags":5279,"concepts":5280},[],[],{"space":5282,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5284,"publishedVersion":359,"revision":62,"contentType":5286,"locale":29},{"sys":5283},{"type":12,"linkType":13,"id":14},{"sys":5285},{"id":21,"type":12,"linkType":22},{"sys":5287},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5289,"metaTitle":369,"metaDescription":370,"mainTitle":5290,"subtitle":388,"heroImage":5305,"ctaButton":411,"ctaLink":412},[368],{"data":5291,"content":5292,"nodeType":74},{},[5293,5299],{"data":5294,"content":5295,"nodeType":78},{},[5296],{"data":5297,"marks":5298,"value":380,"nodeType":82},{},[],{"data":5300,"content":5301,"nodeType":87},{},[5302],{"data":5303,"marks":5304,"value":387,"nodeType":82},{},[],{"metadata":5306,"sys":5309,"fields":5314},{"tags":5307,"concepts":5308},[],[],{"space":5310,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5312,"publishedVersion":62,"revision":44,"locale":29},{"sys":5311},{"type":12,"linkType":13,"id":14},{"sys":5313},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5315},{"url":403,"details":5316,"fileName":409,"contentType":410},{"size":405,"image":5317},{"width":407,"height":408},{"sys":5319,"fields":5322},{"id":5320,"createdAt":5321},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":5323,"slug":5324,"articleIntro":5323,"category":5325},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[5326],{"metadata":5327,"sys":5330,"fields":5337},{"tags":5328,"concepts":5329},[],[],{"space":5331,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5333,"publishedVersion":359,"revision":62,"contentType":5335,"locale":29},{"sys":5332},{"type":12,"linkType":13,"id":14},{"sys":5334},{"id":21,"type":12,"linkType":22},{"sys":5336},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5338,"metaTitle":369,"metaDescription":370,"mainTitle":5339,"subtitle":388,"heroImage":5354,"ctaButton":411,"ctaLink":412},[368],{"data":5340,"content":5341,"nodeType":74},{},[5342,5348],{"data":5343,"content":5344,"nodeType":78},{},[5345],{"data":5346,"marks":5347,"value":380,"nodeType":82},{},[],{"data":5349,"content":5350,"nodeType":87},{},[5351],{"data":5352,"marks":5353,"value":387,"nodeType":82},{},[],{"metadata":5355,"sys":5358,"fields":5363},{"tags":5356,"concepts":5357},[],[],{"space":5359,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5361,"publishedVersion":62,"revision":44,"locale":29},{"sys":5360},{"type":12,"linkType":13,"id":14},{"sys":5362},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5364},{"url":403,"details":5365,"fileName":409,"contentType":410},{"size":405,"image":5366},{"width":407,"height":408},{"sys":5368,"fields":5371},{"id":5369,"createdAt":5370},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":5372,"slug":5373,"articleIntro":5372,"category":5374},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[5375],{"metadata":5376,"sys":5379,"fields":5386},{"tags":5377,"concepts":5378},[],[],{"space":5380,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5382,"publishedVersion":359,"revision":62,"contentType":5384,"locale":29},{"sys":5381},{"type":12,"linkType":13,"id":14},{"sys":5383},{"id":21,"type":12,"linkType":22},{"sys":5385},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5387,"metaTitle":369,"metaDescription":370,"mainTitle":5388,"subtitle":388,"heroImage":5403,"ctaButton":411,"ctaLink":412},[368],{"data":5389,"content":5390,"nodeType":74},{},[5391,5397],{"data":5392,"content":5393,"nodeType":78},{},[5394],{"data":5395,"marks":5396,"value":380,"nodeType":82},{},[],{"data":5398,"content":5399,"nodeType":87},{},[5400],{"data":5401,"marks":5402,"value":387,"nodeType":82},{},[],{"metadata":5404,"sys":5407,"fields":5412},{"tags":5405,"concepts":5406},[],[],{"space":5408,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5410,"publishedVersion":62,"revision":44,"locale":29},{"sys":5409},{"type":12,"linkType":13,"id":14},{"sys":5411},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5413},{"url":403,"details":5414,"fileName":409,"contentType":410},{"size":405,"image":5415},{"width":407,"height":408},{"sys":5417,"fields":5420},{"id":5418,"createdAt":5419},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":5421,"slug":5422,"articleIntro":5421,"category":5423},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[5424],{"metadata":5425,"sys":5428,"fields":5435},{"tags":5426,"concepts":5427},[],[],{"space":5429,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5431,"publishedVersion":359,"revision":62,"contentType":5433,"locale":29},{"sys":5430},{"type":12,"linkType":13,"id":14},{"sys":5432},{"id":21,"type":12,"linkType":22},{"sys":5434},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5436,"metaTitle":369,"metaDescription":370,"mainTitle":5437,"subtitle":388,"heroImage":5452,"ctaButton":411,"ctaLink":412},[368],{"data":5438,"content":5439,"nodeType":74},{},[5440,5446],{"data":5441,"content":5442,"nodeType":78},{},[5443],{"data":5444,"marks":5445,"value":380,"nodeType":82},{},[],{"data":5447,"content":5448,"nodeType":87},{},[5449],{"data":5450,"marks":5451,"value":387,"nodeType":82},{},[],{"metadata":5453,"sys":5456,"fields":5461},{"tags":5454,"concepts":5455},[],[],{"space":5457,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5459,"publishedVersion":62,"revision":44,"locale":29},{"sys":5458},{"type":12,"linkType":13,"id":14},{"sys":5460},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5462},{"url":403,"details":5463,"fileName":409,"contentType":410},{"size":405,"image":5464},{"width":407,"height":408},{"sys":5466,"fields":5469},{"id":5467,"createdAt":5468},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":5470,"slug":5471,"articleIntro":5470,"category":5472},"Compte 614 - Charges locatives","compte-614-charges-locatives",[5473],{"metadata":5474,"sys":5477,"fields":5484},{"tags":5475,"concepts":5476},[],[],{"space":5478,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5480,"publishedVersion":359,"revision":62,"contentType":5482,"locale":29},{"sys":5479},{"type":12,"linkType":13,"id":14},{"sys":5481},{"id":21,"type":12,"linkType":22},{"sys":5483},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5485,"metaTitle":369,"metaDescription":370,"mainTitle":5486,"subtitle":388,"heroImage":5501,"ctaButton":411,"ctaLink":412},[368],{"data":5487,"content":5488,"nodeType":74},{},[5489,5495],{"data":5490,"content":5491,"nodeType":78},{},[5492],{"data":5493,"marks":5494,"value":380,"nodeType":82},{},[],{"data":5496,"content":5497,"nodeType":87},{},[5498],{"data":5499,"marks":5500,"value":387,"nodeType":82},{},[],{"metadata":5502,"sys":5505,"fields":5510},{"tags":5503,"concepts":5504},[],[],{"space":5506,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5508,"publishedVersion":62,"revision":44,"locale":29},{"sys":5507},{"type":12,"linkType":13,"id":14},{"sys":5509},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5511},{"url":403,"details":5512,"fileName":409,"contentType":410},{"size":405,"image":5513},{"width":407,"height":408},{"sys":5515,"fields":5518},{"id":5516,"createdAt":5517},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5519,"slug":5520,"articleIntro":5519,"category":5521},"Compte 58 - Virements internes","compte-58-virements-internes",[5522],{"metadata":5523,"sys":5526,"fields":5533},{"tags":5524,"concepts":5525},[],[],{"space":5527,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5529,"publishedVersion":359,"revision":62,"contentType":5531,"locale":29},{"sys":5528},{"type":12,"linkType":13,"id":14},{"sys":5530},{"id":21,"type":12,"linkType":22},{"sys":5532},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5534,"metaTitle":369,"metaDescription":370,"mainTitle":5535,"subtitle":388,"heroImage":5550,"ctaButton":411,"ctaLink":412},[368],{"data":5536,"content":5537,"nodeType":74},{},[5538,5544],{"data":5539,"content":5540,"nodeType":78},{},[5541],{"data":5542,"marks":5543,"value":380,"nodeType":82},{},[],{"data":5545,"content":5546,"nodeType":87},{},[5547],{"data":5548,"marks":5549,"value":387,"nodeType":82},{},[],{"metadata":5551,"sys":5554,"fields":5559},{"tags":5552,"concepts":5553},[],[],{"space":5555,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5557,"publishedVersion":62,"revision":44,"locale":29},{"sys":5556},{"type":12,"linkType":13,"id":14},{"sys":5558},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5560},{"url":403,"details":5561,"fileName":409,"contentType":410},{"size":405,"image":5562},{"width":407,"height":408},{"sys":5564,"fields":5567},{"id":5565,"createdAt":5566},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":5568,"slug":5569,"articleIntro":-1,"category":5570},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[5571],{"metadata":5572,"sys":5575,"fields":5582},{"tags":5573,"concepts":5574},[],[],{"space":5576,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5578,"publishedVersion":359,"revision":62,"contentType":5580,"locale":29},{"sys":5577},{"type":12,"linkType":13,"id":14},{"sys":5579},{"id":21,"type":12,"linkType":22},{"sys":5581},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5583,"metaTitle":369,"metaDescription":370,"mainTitle":5584,"subtitle":388,"heroImage":5599,"ctaButton":411,"ctaLink":412},[368],{"data":5585,"content":5586,"nodeType":74},{},[5587,5593],{"data":5588,"content":5589,"nodeType":78},{},[5590],{"data":5591,"marks":5592,"value":380,"nodeType":82},{},[],{"data":5594,"content":5595,"nodeType":87},{},[5596],{"data":5597,"marks":5598,"value":387,"nodeType":82},{},[],{"metadata":5600,"sys":5603,"fields":5608},{"tags":5601,"concepts":5602},[],[],{"space":5604,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5606,"publishedVersion":62,"revision":44,"locale":29},{"sys":5605},{"type":12,"linkType":13,"id":14},{"sys":5607},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5609},{"url":403,"details":5610,"fileName":409,"contentType":410},{"size":405,"image":5611},{"width":407,"height":408},{"sys":5613,"fields":5616},{"id":5614,"createdAt":5615},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":5617,"slug":5618,"articleIntro":5617,"category":5619},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[5620],{"metadata":5621,"sys":5624,"fields":5631},{"tags":5622,"concepts":5623},[],[],{"space":5625,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5627,"publishedVersion":359,"revision":62,"contentType":5629,"locale":29},{"sys":5626},{"type":12,"linkType":13,"id":14},{"sys":5628},{"id":21,"type":12,"linkType":22},{"sys":5630},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5632,"metaTitle":369,"metaDescription":370,"mainTitle":5633,"subtitle":388,"heroImage":5648,"ctaButton":411,"ctaLink":412},[368],{"data":5634,"content":5635,"nodeType":74},{},[5636,5642],{"data":5637,"content":5638,"nodeType":78},{},[5639],{"data":5640,"marks":5641,"value":380,"nodeType":82},{},[],{"data":5643,"content":5644,"nodeType":87},{},[5645],{"data":5646,"marks":5647,"value":387,"nodeType":82},{},[],{"metadata":5649,"sys":5652,"fields":5657},{"tags":5650,"concepts":5651},[],[],{"space":5653,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5655,"publishedVersion":62,"revision":44,"locale":29},{"sys":5654},{"type":12,"linkType":13,"id":14},{"sys":5656},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5658},{"url":403,"details":5659,"fileName":409,"contentType":410},{"size":405,"image":5660},{"width":407,"height":408},{"sys":5662,"fields":5665},{"id":5663,"createdAt":5664},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":5666,"slug":5667,"articleIntro":5668,"category":5669},"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.",[5670],{"metadata":5671,"sys":5674,"fields":5681},{"tags":5672,"concepts":5673},[],[],{"space":5675,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5677,"publishedVersion":359,"revision":62,"contentType":5679,"locale":29},{"sys":5676},{"type":12,"linkType":13,"id":14},{"sys":5678},{"id":21,"type":12,"linkType":22},{"sys":5680},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5682,"metaTitle":369,"metaDescription":370,"mainTitle":5683,"subtitle":388,"heroImage":5698,"ctaButton":411,"ctaLink":412},[368],{"data":5684,"content":5685,"nodeType":74},{},[5686,5692],{"data":5687,"content":5688,"nodeType":78},{},[5689],{"data":5690,"marks":5691,"value":380,"nodeType":82},{},[],{"data":5693,"content":5694,"nodeType":87},{},[5695],{"data":5696,"marks":5697,"value":387,"nodeType":82},{},[],{"metadata":5699,"sys":5702,"fields":5707},{"tags":5700,"concepts":5701},[],[],{"space":5703,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5705,"publishedVersion":62,"revision":44,"locale":29},{"sys":5704},{"type":12,"linkType":13,"id":14},{"sys":5706},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5708},{"url":403,"details":5709,"fileName":409,"contentType":410},{"size":405,"image":5710},{"width":407,"height":408},{"sys":5712,"fields":5715},{"id":5713,"createdAt":5714},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":5716,"slug":5717,"articleIntro":-1,"category":5718},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[5719],{"metadata":5720,"sys":5723,"fields":5730},{"tags":5721,"concepts":5722},[],[],{"space":5724,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5726,"publishedVersion":359,"revision":62,"contentType":5728,"locale":29},{"sys":5725},{"type":12,"linkType":13,"id":14},{"sys":5727},{"id":21,"type":12,"linkType":22},{"sys":5729},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5731,"metaTitle":369,"metaDescription":370,"mainTitle":5732,"subtitle":388,"heroImage":5747,"ctaButton":411,"ctaLink":412},[368],{"data":5733,"content":5734,"nodeType":74},{},[5735,5741],{"data":5736,"content":5737,"nodeType":78},{},[5738],{"data":5739,"marks":5740,"value":380,"nodeType":82},{},[],{"data":5742,"content":5743,"nodeType":87},{},[5744],{"data":5745,"marks":5746,"value":387,"nodeType":82},{},[],{"metadata":5748,"sys":5751,"fields":5756},{"tags":5749,"concepts":5750},[],[],{"space":5752,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5754,"publishedVersion":62,"revision":44,"locale":29},{"sys":5753},{"type":12,"linkType":13,"id":14},{"sys":5755},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5757},{"url":403,"details":5758,"fileName":409,"contentType":410},{"size":405,"image":5759},{"width":407,"height":408},{"sys":5761,"fields":5764},{"id":5762,"createdAt":5763},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":5765,"slug":5766,"articleIntro":5767,"category":5768},"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.",[5769],{"metadata":5770,"sys":5773,"fields":5780},{"tags":5771,"concepts":5772},[],[],{"space":5774,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5776,"publishedVersion":359,"revision":62,"contentType":5778,"locale":29},{"sys":5775},{"type":12,"linkType":13,"id":14},{"sys":5777},{"id":21,"type":12,"linkType":22},{"sys":5779},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5781,"metaTitle":369,"metaDescription":370,"mainTitle":5782,"subtitle":388,"heroImage":5797,"ctaButton":411,"ctaLink":412},[368],{"data":5783,"content":5784,"nodeType":74},{},[5785,5791],{"data":5786,"content":5787,"nodeType":78},{},[5788],{"data":5789,"marks":5790,"value":380,"nodeType":82},{},[],{"data":5792,"content":5793,"nodeType":87},{},[5794],{"data":5795,"marks":5796,"value":387,"nodeType":82},{},[],{"metadata":5798,"sys":5801,"fields":5806},{"tags":5799,"concepts":5800},[],[],{"space":5802,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5804,"publishedVersion":62,"revision":44,"locale":29},{"sys":5803},{"type":12,"linkType":13,"id":14},{"sys":5805},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5807},{"url":403,"details":5808,"fileName":409,"contentType":410},{"size":405,"image":5809},{"width":407,"height":408},{"sys":5811,"fields":5814},{"id":5812,"createdAt":5813},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":5815,"slug":5816,"articleIntro":5815,"category":5817},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[5818],{"metadata":5819,"sys":5822,"fields":5829},{"tags":5820,"concepts":5821},[],[],{"space":5823,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5825,"publishedVersion":359,"revision":62,"contentType":5827,"locale":29},{"sys":5824},{"type":12,"linkType":13,"id":14},{"sys":5826},{"id":21,"type":12,"linkType":22},{"sys":5828},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5830,"metaTitle":369,"metaDescription":370,"mainTitle":5831,"subtitle":388,"heroImage":5846,"ctaButton":411,"ctaLink":412},[368],{"data":5832,"content":5833,"nodeType":74},{},[5834,5840],{"data":5835,"content":5836,"nodeType":78},{},[5837],{"data":5838,"marks":5839,"value":380,"nodeType":82},{},[],{"data":5841,"content":5842,"nodeType":87},{},[5843],{"data":5844,"marks":5845,"value":387,"nodeType":82},{},[],{"metadata":5847,"sys":5850,"fields":5855},{"tags":5848,"concepts":5849},[],[],{"space":5851,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5853,"publishedVersion":62,"revision":44,"locale":29},{"sys":5852},{"type":12,"linkType":13,"id":14},{"sys":5854},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5856},{"url":403,"details":5857,"fileName":409,"contentType":410},{"size":405,"image":5858},{"width":407,"height":408},{"sys":5860,"fields":5863},{"id":5861,"createdAt":5862},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":5864,"slug":5865,"articleIntro":-1,"category":5866},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[5867],{"metadata":5868,"sys":5871,"fields":5878},{"tags":5869,"concepts":5870},[],[],{"space":5872,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5874,"publishedVersion":359,"revision":62,"contentType":5876,"locale":29},{"sys":5873},{"type":12,"linkType":13,"id":14},{"sys":5875},{"id":21,"type":12,"linkType":22},{"sys":5877},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5879,"metaTitle":369,"metaDescription":370,"mainTitle":5880,"subtitle":388,"heroImage":5895,"ctaButton":411,"ctaLink":412},[368],{"data":5881,"content":5882,"nodeType":74},{},[5883,5889],{"data":5884,"content":5885,"nodeType":78},{},[5886],{"data":5887,"marks":5888,"value":380,"nodeType":82},{},[],{"data":5890,"content":5891,"nodeType":87},{},[5892],{"data":5893,"marks":5894,"value":387,"nodeType":82},{},[],{"metadata":5896,"sys":5899,"fields":5904},{"tags":5897,"concepts":5898},[],[],{"space":5900,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5902,"publishedVersion":62,"revision":44,"locale":29},{"sys":5901},{"type":12,"linkType":13,"id":14},{"sys":5903},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5905},{"url":403,"details":5906,"fileName":409,"contentType":410},{"size":405,"image":5907},{"width":407,"height":408},{"sys":5909,"fields":5912},{"id":5910,"createdAt":5911},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":5913,"slug":5914,"articleIntro":5913,"category":5915},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[5916],{"metadata":5917,"sys":5920,"fields":5927},{"tags":5918,"concepts":5919},[],[],{"space":5921,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5923,"publishedVersion":359,"revision":62,"contentType":5925,"locale":29},{"sys":5922},{"type":12,"linkType":13,"id":14},{"sys":5924},{"id":21,"type":12,"linkType":22},{"sys":5926},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5928,"metaTitle":369,"metaDescription":370,"mainTitle":5929,"subtitle":388,"heroImage":5944,"ctaButton":411,"ctaLink":412},[368],{"data":5930,"content":5931,"nodeType":74},{},[5932,5938],{"data":5933,"content":5934,"nodeType":78},{},[5935],{"data":5936,"marks":5937,"value":380,"nodeType":82},{},[],{"data":5939,"content":5940,"nodeType":87},{},[5941],{"data":5942,"marks":5943,"value":387,"nodeType":82},{},[],{"metadata":5945,"sys":5948,"fields":5953},{"tags":5946,"concepts":5947},[],[],{"space":5949,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":5951,"publishedVersion":62,"revision":44,"locale":29},{"sys":5950},{"type":12,"linkType":13,"id":14},{"sys":5952},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":5954},{"url":403,"details":5955,"fileName":409,"contentType":410},{"size":405,"image":5956},{"width":407,"height":408},{"sys":5958,"fields":5961},{"id":5959,"createdAt":5960},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":5962,"slug":5963,"articleIntro":-1,"category":5964},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[5965],{"metadata":5966,"sys":5969,"fields":5976},{"tags":5967,"concepts":5968},[],[],{"space":5970,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":5972,"publishedVersion":359,"revision":62,"contentType":5974,"locale":29},{"sys":5971},{"type":12,"linkType":13,"id":14},{"sys":5973},{"id":21,"type":12,"linkType":22},{"sys":5975},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":5977,"metaTitle":369,"metaDescription":370,"mainTitle":5978,"subtitle":388,"heroImage":5993,"ctaButton":411,"ctaLink":412},[368],{"data":5979,"content":5980,"nodeType":74},{},[5981,5987],{"data":5982,"content":5983,"nodeType":78},{},[5984],{"data":5985,"marks":5986,"value":380,"nodeType":82},{},[],{"data":5988,"content":5989,"nodeType":87},{},[5990],{"data":5991,"marks":5992,"value":387,"nodeType":82},{},[],{"metadata":5994,"sys":5997,"fields":6002},{"tags":5995,"concepts":5996},[],[],{"space":5998,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6000,"publishedVersion":62,"revision":44,"locale":29},{"sys":5999},{"type":12,"linkType":13,"id":14},{"sys":6001},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6003},{"url":403,"details":6004,"fileName":409,"contentType":410},{"size":405,"image":6005},{"width":407,"height":408},{"sys":6007,"fields":6010},{"id":6008,"createdAt":6009},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":6011,"slug":6012,"articleIntro":6011,"category":6013},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[6014],{"metadata":6015,"sys":6018,"fields":6025},{"tags":6016,"concepts":6017},[],[],{"space":6019,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6021,"publishedVersion":359,"revision":62,"contentType":6023,"locale":29},{"sys":6020},{"type":12,"linkType":13,"id":14},{"sys":6022},{"id":21,"type":12,"linkType":22},{"sys":6024},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6026,"metaTitle":369,"metaDescription":370,"mainTitle":6027,"subtitle":388,"heroImage":6042,"ctaButton":411,"ctaLink":412},[368],{"data":6028,"content":6029,"nodeType":74},{},[6030,6036],{"data":6031,"content":6032,"nodeType":78},{},[6033],{"data":6034,"marks":6035,"value":380,"nodeType":82},{},[],{"data":6037,"content":6038,"nodeType":87},{},[6039],{"data":6040,"marks":6041,"value":387,"nodeType":82},{},[],{"metadata":6043,"sys":6046,"fields":6051},{"tags":6044,"concepts":6045},[],[],{"space":6047,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6049,"publishedVersion":62,"revision":44,"locale":29},{"sys":6048},{"type":12,"linkType":13,"id":14},{"sys":6050},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6052},{"url":403,"details":6053,"fileName":409,"contentType":410},{"size":405,"image":6054},{"width":407,"height":408},{"sys":6056,"fields":6059},{"id":6057,"createdAt":6058},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":6060,"slug":6061,"articleIntro":6060,"category":6062},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[6063],{"metadata":6064,"sys":6067,"fields":6074},{"tags":6065,"concepts":6066},[],[],{"space":6068,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6070,"publishedVersion":359,"revision":62,"contentType":6072,"locale":29},{"sys":6069},{"type":12,"linkType":13,"id":14},{"sys":6071},{"id":21,"type":12,"linkType":22},{"sys":6073},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6075,"metaTitle":369,"metaDescription":370,"mainTitle":6076,"subtitle":388,"heroImage":6091,"ctaButton":411,"ctaLink":412},[368],{"data":6077,"content":6078,"nodeType":74},{},[6079,6085],{"data":6080,"content":6081,"nodeType":78},{},[6082],{"data":6083,"marks":6084,"value":380,"nodeType":82},{},[],{"data":6086,"content":6087,"nodeType":87},{},[6088],{"data":6089,"marks":6090,"value":387,"nodeType":82},{},[],{"metadata":6092,"sys":6095,"fields":6100},{"tags":6093,"concepts":6094},[],[],{"space":6096,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6098,"publishedVersion":62,"revision":44,"locale":29},{"sys":6097},{"type":12,"linkType":13,"id":14},{"sys":6099},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6101},{"url":403,"details":6102,"fileName":409,"contentType":410},{"size":405,"image":6103},{"width":407,"height":408},{"sys":6105,"fields":6108},{"id":6106,"createdAt":6107},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":6109,"slug":6110,"articleIntro":6109,"category":6111},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[6112],{"metadata":6113,"sys":6116,"fields":6123},{"tags":6114,"concepts":6115},[],[],{"space":6117,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6119,"publishedVersion":359,"revision":62,"contentType":6121,"locale":29},{"sys":6118},{"type":12,"linkType":13,"id":14},{"sys":6120},{"id":21,"type":12,"linkType":22},{"sys":6122},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6124,"metaTitle":369,"metaDescription":370,"mainTitle":6125,"subtitle":388,"heroImage":6140,"ctaButton":411,"ctaLink":412},[368],{"data":6126,"content":6127,"nodeType":74},{},[6128,6134],{"data":6129,"content":6130,"nodeType":78},{},[6131],{"data":6132,"marks":6133,"value":380,"nodeType":82},{},[],{"data":6135,"content":6136,"nodeType":87},{},[6137],{"data":6138,"marks":6139,"value":387,"nodeType":82},{},[],{"metadata":6141,"sys":6144,"fields":6149},{"tags":6142,"concepts":6143},[],[],{"space":6145,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6147,"publishedVersion":62,"revision":44,"locale":29},{"sys":6146},{"type":12,"linkType":13,"id":14},{"sys":6148},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6150},{"url":403,"details":6151,"fileName":409,"contentType":410},{"size":405,"image":6152},{"width":407,"height":408},{"sys":6154,"fields":6157},{"id":6155,"createdAt":6156},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":6158,"slug":6159,"articleIntro":6158,"category":6160},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[6161],{"metadata":6162,"sys":6165,"fields":6172},{"tags":6163,"concepts":6164},[],[],{"space":6166,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6168,"publishedVersion":359,"revision":62,"contentType":6170,"locale":29},{"sys":6167},{"type":12,"linkType":13,"id":14},{"sys":6169},{"id":21,"type":12,"linkType":22},{"sys":6171},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6173,"metaTitle":369,"metaDescription":370,"mainTitle":6174,"subtitle":388,"heroImage":6189,"ctaButton":411,"ctaLink":412},[368],{"data":6175,"content":6176,"nodeType":74},{},[6177,6183],{"data":6178,"content":6179,"nodeType":78},{},[6180],{"data":6181,"marks":6182,"value":380,"nodeType":82},{},[],{"data":6184,"content":6185,"nodeType":87},{},[6186],{"data":6187,"marks":6188,"value":387,"nodeType":82},{},[],{"metadata":6190,"sys":6193,"fields":6198},{"tags":6191,"concepts":6192},[],[],{"space":6194,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6196,"publishedVersion":62,"revision":44,"locale":29},{"sys":6195},{"type":12,"linkType":13,"id":14},{"sys":6197},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6199},{"url":403,"details":6200,"fileName":409,"contentType":410},{"size":405,"image":6201},{"width":407,"height":408},{"sys":6203,"fields":6206},{"id":6204,"createdAt":6205},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":6207,"slug":6208,"articleIntro":6207,"category":6209},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[6210],{"metadata":6211,"sys":6214,"fields":6221},{"tags":6212,"concepts":6213},[],[],{"space":6215,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6217,"publishedVersion":359,"revision":62,"contentType":6219,"locale":29},{"sys":6216},{"type":12,"linkType":13,"id":14},{"sys":6218},{"id":21,"type":12,"linkType":22},{"sys":6220},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6222,"metaTitle":369,"metaDescription":370,"mainTitle":6223,"subtitle":388,"heroImage":6238,"ctaButton":411,"ctaLink":412},[368],{"data":6224,"content":6225,"nodeType":74},{},[6226,6232],{"data":6227,"content":6228,"nodeType":78},{},[6229],{"data":6230,"marks":6231,"value":380,"nodeType":82},{},[],{"data":6233,"content":6234,"nodeType":87},{},[6235],{"data":6236,"marks":6237,"value":387,"nodeType":82},{},[],{"metadata":6239,"sys":6242,"fields":6247},{"tags":6240,"concepts":6241},[],[],{"space":6243,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6245,"publishedVersion":62,"revision":44,"locale":29},{"sys":6244},{"type":12,"linkType":13,"id":14},{"sys":6246},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6248},{"url":403,"details":6249,"fileName":409,"contentType":410},{"size":405,"image":6250},{"width":407,"height":408},{"sys":6252,"fields":6255},{"id":6253,"createdAt":6254},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":6256,"slug":6257,"articleIntro":-1,"category":6258},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[6259],{"metadata":6260,"sys":6263,"fields":6270},{"tags":6261,"concepts":6262},[],[],{"space":6264,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6266,"publishedVersion":359,"revision":62,"contentType":6268,"locale":29},{"sys":6265},{"type":12,"linkType":13,"id":14},{"sys":6267},{"id":21,"type":12,"linkType":22},{"sys":6269},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6271,"metaTitle":369,"metaDescription":370,"mainTitle":6272,"subtitle":388,"heroImage":6287,"ctaButton":411,"ctaLink":412},[368],{"data":6273,"content":6274,"nodeType":74},{},[6275,6281],{"data":6276,"content":6277,"nodeType":78},{},[6278],{"data":6279,"marks":6280,"value":380,"nodeType":82},{},[],{"data":6282,"content":6283,"nodeType":87},{},[6284],{"data":6285,"marks":6286,"value":387,"nodeType":82},{},[],{"metadata":6288,"sys":6291,"fields":6296},{"tags":6289,"concepts":6290},[],[],{"space":6292,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6294,"publishedVersion":62,"revision":44,"locale":29},{"sys":6293},{"type":12,"linkType":13,"id":14},{"sys":6295},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6297},{"url":403,"details":6298,"fileName":409,"contentType":410},{"size":405,"image":6299},{"width":407,"height":408},{"sys":6301,"fields":6304},{"id":6302,"createdAt":6303},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":6305,"slug":6306,"articleIntro":6305,"category":6307},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[6308],{"metadata":6309,"sys":6312,"fields":6319},{"tags":6310,"concepts":6311},[],[],{"space":6313,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6315,"publishedVersion":359,"revision":62,"contentType":6317,"locale":29},{"sys":6314},{"type":12,"linkType":13,"id":14},{"sys":6316},{"id":21,"type":12,"linkType":22},{"sys":6318},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6320,"metaTitle":369,"metaDescription":370,"mainTitle":6321,"subtitle":388,"heroImage":6336,"ctaButton":411,"ctaLink":412},[368],{"data":6322,"content":6323,"nodeType":74},{},[6324,6330],{"data":6325,"content":6326,"nodeType":78},{},[6327],{"data":6328,"marks":6329,"value":380,"nodeType":82},{},[],{"data":6331,"content":6332,"nodeType":87},{},[6333],{"data":6334,"marks":6335,"value":387,"nodeType":82},{},[],{"metadata":6337,"sys":6340,"fields":6345},{"tags":6338,"concepts":6339},[],[],{"space":6341,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6343,"publishedVersion":62,"revision":44,"locale":29},{"sys":6342},{"type":12,"linkType":13,"id":14},{"sys":6344},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6346},{"url":403,"details":6347,"fileName":409,"contentType":410},{"size":405,"image":6348},{"width":407,"height":408},{"sys":6350,"fields":6353},{"id":6351,"createdAt":6352},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":6354,"slug":6355,"articleIntro":6354,"category":6356},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[6357],{"metadata":6358,"sys":6361,"fields":6368},{"tags":6359,"concepts":6360},[],[],{"space":6362,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6364,"publishedVersion":359,"revision":62,"contentType":6366,"locale":29},{"sys":6363},{"type":12,"linkType":13,"id":14},{"sys":6365},{"id":21,"type":12,"linkType":22},{"sys":6367},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6369,"metaTitle":369,"metaDescription":370,"mainTitle":6370,"subtitle":388,"heroImage":6385,"ctaButton":411,"ctaLink":412},[368],{"data":6371,"content":6372,"nodeType":74},{},[6373,6379],{"data":6374,"content":6375,"nodeType":78},{},[6376],{"data":6377,"marks":6378,"value":380,"nodeType":82},{},[],{"data":6380,"content":6381,"nodeType":87},{},[6382],{"data":6383,"marks":6384,"value":387,"nodeType":82},{},[],{"metadata":6386,"sys":6389,"fields":6394},{"tags":6387,"concepts":6388},[],[],{"space":6390,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6392,"publishedVersion":62,"revision":44,"locale":29},{"sys":6391},{"type":12,"linkType":13,"id":14},{"sys":6393},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6395},{"url":403,"details":6396,"fileName":409,"contentType":410},{"size":405,"image":6397},{"width":407,"height":408},{"sys":6399,"fields":6402},{"id":6400,"createdAt":6401},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":6403,"slug":6404,"articleIntro":6403,"category":6405},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[6406],{"metadata":6407,"sys":6410,"fields":6417},{"tags":6408,"concepts":6409},[],[],{"space":6411,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6413,"publishedVersion":359,"revision":62,"contentType":6415,"locale":29},{"sys":6412},{"type":12,"linkType":13,"id":14},{"sys":6414},{"id":21,"type":12,"linkType":22},{"sys":6416},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6418,"metaTitle":369,"metaDescription":370,"mainTitle":6419,"subtitle":388,"heroImage":6434,"ctaButton":411,"ctaLink":412},[368],{"data":6420,"content":6421,"nodeType":74},{},[6422,6428],{"data":6423,"content":6424,"nodeType":78},{},[6425],{"data":6426,"marks":6427,"value":380,"nodeType":82},{},[],{"data":6429,"content":6430,"nodeType":87},{},[6431],{"data":6432,"marks":6433,"value":387,"nodeType":82},{},[],{"metadata":6435,"sys":6438,"fields":6443},{"tags":6436,"concepts":6437},[],[],{"space":6439,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6441,"publishedVersion":62,"revision":44,"locale":29},{"sys":6440},{"type":12,"linkType":13,"id":14},{"sys":6442},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6444},{"url":403,"details":6445,"fileName":409,"contentType":410},{"size":405,"image":6446},{"width":407,"height":408},{"sys":6448,"fields":6451},{"id":6449,"createdAt":6450},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":6452,"slug":6453,"articleIntro":-1,"category":6454},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[6455],{"metadata":6456,"sys":6459,"fields":6466},{"tags":6457,"concepts":6458},[],[],{"space":6460,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6462,"publishedVersion":359,"revision":62,"contentType":6464,"locale":29},{"sys":6461},{"type":12,"linkType":13,"id":14},{"sys":6463},{"id":21,"type":12,"linkType":22},{"sys":6465},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6467,"metaTitle":369,"metaDescription":370,"mainTitle":6468,"subtitle":388,"heroImage":6483,"ctaButton":411,"ctaLink":412},[368],{"data":6469,"content":6470,"nodeType":74},{},[6471,6477],{"data":6472,"content":6473,"nodeType":78},{},[6474],{"data":6475,"marks":6476,"value":380,"nodeType":82},{},[],{"data":6478,"content":6479,"nodeType":87},{},[6480],{"data":6481,"marks":6482,"value":387,"nodeType":82},{},[],{"metadata":6484,"sys":6487,"fields":6492},{"tags":6485,"concepts":6486},[],[],{"space":6488,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6490,"publishedVersion":62,"revision":44,"locale":29},{"sys":6489},{"type":12,"linkType":13,"id":14},{"sys":6491},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6493},{"url":403,"details":6494,"fileName":409,"contentType":410},{"size":405,"image":6495},{"width":407,"height":408},{"sys":6497,"fields":6500},{"id":6498,"createdAt":6499},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":6501,"slug":6502,"articleIntro":-1,"category":6503},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[6504],{"metadata":6505,"sys":6508,"fields":6515},{"tags":6506,"concepts":6507},[],[],{"space":6509,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6511,"publishedVersion":359,"revision":62,"contentType":6513,"locale":29},{"sys":6510},{"type":12,"linkType":13,"id":14},{"sys":6512},{"id":21,"type":12,"linkType":22},{"sys":6514},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6516,"metaTitle":369,"metaDescription":370,"mainTitle":6517,"subtitle":388,"heroImage":6532,"ctaButton":411,"ctaLink":412},[368],{"data":6518,"content":6519,"nodeType":74},{},[6520,6526],{"data":6521,"content":6522,"nodeType":78},{},[6523],{"data":6524,"marks":6525,"value":380,"nodeType":82},{},[],{"data":6527,"content":6528,"nodeType":87},{},[6529],{"data":6530,"marks":6531,"value":387,"nodeType":82},{},[],{"metadata":6533,"sys":6536,"fields":6541},{"tags":6534,"concepts":6535},[],[],{"space":6537,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6539,"publishedVersion":62,"revision":44,"locale":29},{"sys":6538},{"type":12,"linkType":13,"id":14},{"sys":6540},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6542},{"url":403,"details":6543,"fileName":409,"contentType":410},{"size":405,"image":6544},{"width":407,"height":408},{"sys":6546,"fields":6549},{"id":6547,"createdAt":6548},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":6550,"slug":6551,"articleIntro":6550,"category":6552},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[6553],{"metadata":6554,"sys":6557,"fields":6564},{"tags":6555,"concepts":6556},[],[],{"space":6558,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6560,"publishedVersion":359,"revision":62,"contentType":6562,"locale":29},{"sys":6559},{"type":12,"linkType":13,"id":14},{"sys":6561},{"id":21,"type":12,"linkType":22},{"sys":6563},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6565,"metaTitle":369,"metaDescription":370,"mainTitle":6566,"subtitle":388,"heroImage":6581,"ctaButton":411,"ctaLink":412},[368],{"data":6567,"content":6568,"nodeType":74},{},[6569,6575],{"data":6570,"content":6571,"nodeType":78},{},[6572],{"data":6573,"marks":6574,"value":380,"nodeType":82},{},[],{"data":6576,"content":6577,"nodeType":87},{},[6578],{"data":6579,"marks":6580,"value":387,"nodeType":82},{},[],{"metadata":6582,"sys":6585,"fields":6590},{"tags":6583,"concepts":6584},[],[],{"space":6586,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6588,"publishedVersion":62,"revision":44,"locale":29},{"sys":6587},{"type":12,"linkType":13,"id":14},{"sys":6589},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6591},{"url":403,"details":6592,"fileName":409,"contentType":410},{"size":405,"image":6593},{"width":407,"height":408},{"sys":6595,"fields":6598},{"id":6596,"createdAt":6597},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":6599,"slug":6600,"articleIntro":-1,"category":6601},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[6602],{"metadata":6603,"sys":6606,"fields":6613},{"tags":6604,"concepts":6605},[],[],{"space":6607,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6609,"publishedVersion":359,"revision":62,"contentType":6611,"locale":29},{"sys":6608},{"type":12,"linkType":13,"id":14},{"sys":6610},{"id":21,"type":12,"linkType":22},{"sys":6612},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6614,"metaTitle":369,"metaDescription":370,"mainTitle":6615,"subtitle":388,"heroImage":6630,"ctaButton":411,"ctaLink":412},[368],{"data":6616,"content":6617,"nodeType":74},{},[6618,6624],{"data":6619,"content":6620,"nodeType":78},{},[6621],{"data":6622,"marks":6623,"value":380,"nodeType":82},{},[],{"data":6625,"content":6626,"nodeType":87},{},[6627],{"data":6628,"marks":6629,"value":387,"nodeType":82},{},[],{"metadata":6631,"sys":6634,"fields":6639},{"tags":6632,"concepts":6633},[],[],{"space":6635,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6637,"publishedVersion":62,"revision":44,"locale":29},{"sys":6636},{"type":12,"linkType":13,"id":14},{"sys":6638},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6640},{"url":403,"details":6641,"fileName":409,"contentType":410},{"size":405,"image":6642},{"width":407,"height":408},{"sys":6644,"fields":6647},{"id":6645,"createdAt":6646},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":6648,"slug":6649,"articleIntro":6648,"category":6650},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[6651],{"metadata":6652,"sys":6655,"fields":6662},{"tags":6653,"concepts":6654},[],[],{"space":6656,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6658,"publishedVersion":359,"revision":62,"contentType":6660,"locale":29},{"sys":6657},{"type":12,"linkType":13,"id":14},{"sys":6659},{"id":21,"type":12,"linkType":22},{"sys":6661},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6663,"metaTitle":369,"metaDescription":370,"mainTitle":6664,"subtitle":388,"heroImage":6679,"ctaButton":411,"ctaLink":412},[368],{"data":6665,"content":6666,"nodeType":74},{},[6667,6673],{"data":6668,"content":6669,"nodeType":78},{},[6670],{"data":6671,"marks":6672,"value":380,"nodeType":82},{},[],{"data":6674,"content":6675,"nodeType":87},{},[6676],{"data":6677,"marks":6678,"value":387,"nodeType":82},{},[],{"metadata":6680,"sys":6683,"fields":6688},{"tags":6681,"concepts":6682},[],[],{"space":6684,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6686,"publishedVersion":62,"revision":44,"locale":29},{"sys":6685},{"type":12,"linkType":13,"id":14},{"sys":6687},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6689},{"url":403,"details":6690,"fileName":409,"contentType":410},{"size":405,"image":6691},{"width":407,"height":408},{"sys":6693,"fields":6696},{"id":6694,"createdAt":6695},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":6697,"slug":6698,"articleIntro":6697,"category":6699},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[6700],{"metadata":6701,"sys":6704,"fields":6711},{"tags":6702,"concepts":6703},[],[],{"space":6705,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6707,"publishedVersion":359,"revision":62,"contentType":6709,"locale":29},{"sys":6706},{"type":12,"linkType":13,"id":14},{"sys":6708},{"id":21,"type":12,"linkType":22},{"sys":6710},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6712,"metaTitle":369,"metaDescription":370,"mainTitle":6713,"subtitle":388,"heroImage":6728,"ctaButton":411,"ctaLink":412},[368],{"data":6714,"content":6715,"nodeType":74},{},[6716,6722],{"data":6717,"content":6718,"nodeType":78},{},[6719],{"data":6720,"marks":6721,"value":380,"nodeType":82},{},[],{"data":6723,"content":6724,"nodeType":87},{},[6725],{"data":6726,"marks":6727,"value":387,"nodeType":82},{},[],{"metadata":6729,"sys":6732,"fields":6737},{"tags":6730,"concepts":6731},[],[],{"space":6733,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6735,"publishedVersion":62,"revision":44,"locale":29},{"sys":6734},{"type":12,"linkType":13,"id":14},{"sys":6736},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6738},{"url":403,"details":6739,"fileName":409,"contentType":410},{"size":405,"image":6740},{"width":407,"height":408},{"sys":6742,"fields":6745},{"id":6743,"createdAt":6744},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":6746,"slug":6747,"articleIntro":6746,"category":6748},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[6749],{"metadata":6750,"sys":6753,"fields":6760},{"tags":6751,"concepts":6752},[],[],{"space":6754,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6756,"publishedVersion":359,"revision":62,"contentType":6758,"locale":29},{"sys":6755},{"type":12,"linkType":13,"id":14},{"sys":6757},{"id":21,"type":12,"linkType":22},{"sys":6759},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6761,"metaTitle":369,"metaDescription":370,"mainTitle":6762,"subtitle":388,"heroImage":6777,"ctaButton":411,"ctaLink":412},[368],{"data":6763,"content":6764,"nodeType":74},{},[6765,6771],{"data":6766,"content":6767,"nodeType":78},{},[6768],{"data":6769,"marks":6770,"value":380,"nodeType":82},{},[],{"data":6772,"content":6773,"nodeType":87},{},[6774],{"data":6775,"marks":6776,"value":387,"nodeType":82},{},[],{"metadata":6778,"sys":6781,"fields":6786},{"tags":6779,"concepts":6780},[],[],{"space":6782,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6784,"publishedVersion":62,"revision":44,"locale":29},{"sys":6783},{"type":12,"linkType":13,"id":14},{"sys":6785},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6787},{"url":403,"details":6788,"fileName":409,"contentType":410},{"size":405,"image":6789},{"width":407,"height":408},{"sys":6791,"fields":6794},{"id":6792,"createdAt":6793},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":6795,"slug":6796,"articleIntro":6795,"category":6797},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[6798],{"metadata":6799,"sys":6802,"fields":6809},{"tags":6800,"concepts":6801},[],[],{"space":6803,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6805,"publishedVersion":359,"revision":62,"contentType":6807,"locale":29},{"sys":6804},{"type":12,"linkType":13,"id":14},{"sys":6806},{"id":21,"type":12,"linkType":22},{"sys":6808},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6810,"metaTitle":369,"metaDescription":370,"mainTitle":6811,"subtitle":388,"heroImage":6826,"ctaButton":411,"ctaLink":412},[368],{"data":6812,"content":6813,"nodeType":74},{},[6814,6820],{"data":6815,"content":6816,"nodeType":78},{},[6817],{"data":6818,"marks":6819,"value":380,"nodeType":82},{},[],{"data":6821,"content":6822,"nodeType":87},{},[6823],{"data":6824,"marks":6825,"value":387,"nodeType":82},{},[],{"metadata":6827,"sys":6830,"fields":6835},{"tags":6828,"concepts":6829},[],[],{"space":6831,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6833,"publishedVersion":62,"revision":44,"locale":29},{"sys":6832},{"type":12,"linkType":13,"id":14},{"sys":6834},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6836},{"url":403,"details":6837,"fileName":409,"contentType":410},{"size":405,"image":6838},{"width":407,"height":408},{"sys":6840,"fields":6843},{"id":6841,"createdAt":6842},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":6844,"slug":6845,"articleIntro":6844,"category":6846},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[6847],{"metadata":6848,"sys":6851,"fields":6858},{"tags":6849,"concepts":6850},[],[],{"space":6852,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6854,"publishedVersion":359,"revision":62,"contentType":6856,"locale":29},{"sys":6853},{"type":12,"linkType":13,"id":14},{"sys":6855},{"id":21,"type":12,"linkType":22},{"sys":6857},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6859,"metaTitle":369,"metaDescription":370,"mainTitle":6860,"subtitle":388,"heroImage":6875,"ctaButton":411,"ctaLink":412},[368],{"data":6861,"content":6862,"nodeType":74},{},[6863,6869],{"data":6864,"content":6865,"nodeType":78},{},[6866],{"data":6867,"marks":6868,"value":380,"nodeType":82},{},[],{"data":6870,"content":6871,"nodeType":87},{},[6872],{"data":6873,"marks":6874,"value":387,"nodeType":82},{},[],{"metadata":6876,"sys":6879,"fields":6884},{"tags":6877,"concepts":6878},[],[],{"space":6880,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6882,"publishedVersion":62,"revision":44,"locale":29},{"sys":6881},{"type":12,"linkType":13,"id":14},{"sys":6883},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6885},{"url":403,"details":6886,"fileName":409,"contentType":410},{"size":405,"image":6887},{"width":407,"height":408},{"sys":6889,"fields":6892},{"id":6890,"createdAt":6891},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":6893,"slug":6894,"articleIntro":6893,"category":6895},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[6896],{"metadata":6897,"sys":6900,"fields":6907},{"tags":6898,"concepts":6899},[],[],{"space":6901,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6903,"publishedVersion":359,"revision":62,"contentType":6905,"locale":29},{"sys":6902},{"type":12,"linkType":13,"id":14},{"sys":6904},{"id":21,"type":12,"linkType":22},{"sys":6906},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6908,"metaTitle":369,"metaDescription":370,"mainTitle":6909,"subtitle":388,"heroImage":6924,"ctaButton":411,"ctaLink":412},[368],{"data":6910,"content":6911,"nodeType":74},{},[6912,6918],{"data":6913,"content":6914,"nodeType":78},{},[6915],{"data":6916,"marks":6917,"value":380,"nodeType":82},{},[],{"data":6919,"content":6920,"nodeType":87},{},[6921],{"data":6922,"marks":6923,"value":387,"nodeType":82},{},[],{"metadata":6925,"sys":6928,"fields":6933},{"tags":6926,"concepts":6927},[],[],{"space":6929,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6931,"publishedVersion":62,"revision":44,"locale":29},{"sys":6930},{"type":12,"linkType":13,"id":14},{"sys":6932},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6934},{"url":403,"details":6935,"fileName":409,"contentType":410},{"size":405,"image":6936},{"width":407,"height":408},{"sys":6938,"fields":6941},{"id":6939,"createdAt":6940},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":6942,"slug":6943,"articleIntro":6942,"category":6944},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[6945],{"metadata":6946,"sys":6949,"fields":6956},{"tags":6947,"concepts":6948},[],[],{"space":6950,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":6952,"publishedVersion":359,"revision":62,"contentType":6954,"locale":29},{"sys":6951},{"type":12,"linkType":13,"id":14},{"sys":6953},{"id":21,"type":12,"linkType":22},{"sys":6955},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":6957,"metaTitle":369,"metaDescription":370,"mainTitle":6958,"subtitle":388,"heroImage":6973,"ctaButton":411,"ctaLink":412},[368],{"data":6959,"content":6960,"nodeType":74},{},[6961,6967],{"data":6962,"content":6963,"nodeType":78},{},[6964],{"data":6965,"marks":6966,"value":380,"nodeType":82},{},[],{"data":6968,"content":6969,"nodeType":87},{},[6970],{"data":6971,"marks":6972,"value":387,"nodeType":82},{},[],{"metadata":6974,"sys":6977,"fields":6982},{"tags":6975,"concepts":6976},[],[],{"space":6978,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":6980,"publishedVersion":62,"revision":44,"locale":29},{"sys":6979},{"type":12,"linkType":13,"id":14},{"sys":6981},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":6983},{"url":403,"details":6984,"fileName":409,"contentType":410},{"size":405,"image":6985},{"width":407,"height":408},{"sys":6987,"fields":6990},{"id":6988,"createdAt":6989},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":6991,"slug":6992,"articleIntro":6991,"category":6993},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[6994],{"metadata":6995,"sys":6998,"fields":7005},{"tags":6996,"concepts":6997},[],[],{"space":6999,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7001,"publishedVersion":359,"revision":62,"contentType":7003,"locale":29},{"sys":7000},{"type":12,"linkType":13,"id":14},{"sys":7002},{"id":21,"type":12,"linkType":22},{"sys":7004},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7006,"metaTitle":369,"metaDescription":370,"mainTitle":7007,"subtitle":388,"heroImage":7022,"ctaButton":411,"ctaLink":412},[368],{"data":7008,"content":7009,"nodeType":74},{},[7010,7016],{"data":7011,"content":7012,"nodeType":78},{},[7013],{"data":7014,"marks":7015,"value":380,"nodeType":82},{},[],{"data":7017,"content":7018,"nodeType":87},{},[7019],{"data":7020,"marks":7021,"value":387,"nodeType":82},{},[],{"metadata":7023,"sys":7026,"fields":7031},{"tags":7024,"concepts":7025},[],[],{"space":7027,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7029,"publishedVersion":62,"revision":44,"locale":29},{"sys":7028},{"type":12,"linkType":13,"id":14},{"sys":7030},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7032},{"url":403,"details":7033,"fileName":409,"contentType":410},{"size":405,"image":7034},{"width":407,"height":408},{"sys":7036,"fields":7039},{"id":7037,"createdAt":7038},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":7040,"slug":7041,"articleIntro":7040,"category":7042},"1681 - Autres emprunts","compte-1681-autres-emprunts",[7043],{"metadata":7044,"sys":7047,"fields":7054},{"tags":7045,"concepts":7046},[],[],{"space":7048,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7050,"publishedVersion":359,"revision":62,"contentType":7052,"locale":29},{"sys":7049},{"type":12,"linkType":13,"id":14},{"sys":7051},{"id":21,"type":12,"linkType":22},{"sys":7053},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7055,"metaTitle":369,"metaDescription":370,"mainTitle":7056,"subtitle":388,"heroImage":7071,"ctaButton":411,"ctaLink":412},[368],{"data":7057,"content":7058,"nodeType":74},{},[7059,7065],{"data":7060,"content":7061,"nodeType":78},{},[7062],{"data":7063,"marks":7064,"value":380,"nodeType":82},{},[],{"data":7066,"content":7067,"nodeType":87},{},[7068],{"data":7069,"marks":7070,"value":387,"nodeType":82},{},[],{"metadata":7072,"sys":7075,"fields":7080},{"tags":7073,"concepts":7074},[],[],{"space":7076,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7078,"publishedVersion":62,"revision":44,"locale":29},{"sys":7077},{"type":12,"linkType":13,"id":14},{"sys":7079},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7081},{"url":403,"details":7082,"fileName":409,"contentType":410},{"size":405,"image":7083},{"width":407,"height":408},{"sys":7085,"fields":7088},{"id":7086,"createdAt":7087},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":7089,"slug":7090,"articleIntro":7089,"category":7091},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[7092],{"metadata":7093,"sys":7096,"fields":7103},{"tags":7094,"concepts":7095},[],[],{"space":7097,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7099,"publishedVersion":359,"revision":62,"contentType":7101,"locale":29},{"sys":7098},{"type":12,"linkType":13,"id":14},{"sys":7100},{"id":21,"type":12,"linkType":22},{"sys":7102},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7104,"metaTitle":369,"metaDescription":370,"mainTitle":7105,"subtitle":388,"heroImage":7120,"ctaButton":411,"ctaLink":412},[368],{"data":7106,"content":7107,"nodeType":74},{},[7108,7114],{"data":7109,"content":7110,"nodeType":78},{},[7111],{"data":7112,"marks":7113,"value":380,"nodeType":82},{},[],{"data":7115,"content":7116,"nodeType":87},{},[7117],{"data":7118,"marks":7119,"value":387,"nodeType":82},{},[],{"metadata":7121,"sys":7124,"fields":7129},{"tags":7122,"concepts":7123},[],[],{"space":7125,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7127,"publishedVersion":62,"revision":44,"locale":29},{"sys":7126},{"type":12,"linkType":13,"id":14},{"sys":7128},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7130},{"url":403,"details":7131,"fileName":409,"contentType":410},{"size":405,"image":7132},{"width":407,"height":408},{"sys":7134,"fields":7137},{"id":7135,"createdAt":7136},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":7138,"slug":7139,"articleIntro":7140,"category":7141},"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",[7142],{"metadata":7143,"sys":7146,"fields":7153},{"tags":7144,"concepts":7145},[],[],{"space":7147,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7149,"publishedVersion":359,"revision":62,"contentType":7151,"locale":29},{"sys":7148},{"type":12,"linkType":13,"id":14},{"sys":7150},{"id":21,"type":12,"linkType":22},{"sys":7152},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7154,"metaTitle":369,"metaDescription":370,"mainTitle":7155,"subtitle":388,"heroImage":7170,"ctaButton":411,"ctaLink":412},[368],{"data":7156,"content":7157,"nodeType":74},{},[7158,7164],{"data":7159,"content":7160,"nodeType":78},{},[7161],{"data":7162,"marks":7163,"value":380,"nodeType":82},{},[],{"data":7165,"content":7166,"nodeType":87},{},[7167],{"data":7168,"marks":7169,"value":387,"nodeType":82},{},[],{"metadata":7171,"sys":7174,"fields":7179},{"tags":7172,"concepts":7173},[],[],{"space":7175,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7177,"publishedVersion":62,"revision":44,"locale":29},{"sys":7176},{"type":12,"linkType":13,"id":14},{"sys":7178},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7180},{"url":403,"details":7181,"fileName":409,"contentType":410},{"size":405,"image":7182},{"width":407,"height":408},{"sys":7184,"fields":7187},{"id":7185,"createdAt":7186},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":7188,"slug":7189,"articleIntro":7188,"category":7190},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[7191],{"metadata":7192,"sys":7195,"fields":7202},{"tags":7193,"concepts":7194},[],[],{"space":7196,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7198,"publishedVersion":359,"revision":62,"contentType":7200,"locale":29},{"sys":7197},{"type":12,"linkType":13,"id":14},{"sys":7199},{"id":21,"type":12,"linkType":22},{"sys":7201},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7203,"metaTitle":369,"metaDescription":370,"mainTitle":7204,"subtitle":388,"heroImage":7219,"ctaButton":411,"ctaLink":412},[368],{"data":7205,"content":7206,"nodeType":74},{},[7207,7213],{"data":7208,"content":7209,"nodeType":78},{},[7210],{"data":7211,"marks":7212,"value":380,"nodeType":82},{},[],{"data":7214,"content":7215,"nodeType":87},{},[7216],{"data":7217,"marks":7218,"value":387,"nodeType":82},{},[],{"metadata":7220,"sys":7223,"fields":7228},{"tags":7221,"concepts":7222},[],[],{"space":7224,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7226,"publishedVersion":62,"revision":44,"locale":29},{"sys":7225},{"type":12,"linkType":13,"id":14},{"sys":7227},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7229},{"url":403,"details":7230,"fileName":409,"contentType":410},{"size":405,"image":7231},{"width":407,"height":408},{"sys":7233,"fields":7236},{"id":7234,"createdAt":7235},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":7237,"slug":7238,"articleIntro":7237,"category":7239},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[7240],{"metadata":7241,"sys":7244,"fields":7251},{"tags":7242,"concepts":7243},[],[],{"space":7245,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7247,"publishedVersion":359,"revision":62,"contentType":7249,"locale":29},{"sys":7246},{"type":12,"linkType":13,"id":14},{"sys":7248},{"id":21,"type":12,"linkType":22},{"sys":7250},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7252,"metaTitle":369,"metaDescription":370,"mainTitle":7253,"subtitle":388,"heroImage":7268,"ctaButton":411,"ctaLink":412},[368],{"data":7254,"content":7255,"nodeType":74},{},[7256,7262],{"data":7257,"content":7258,"nodeType":78},{},[7259],{"data":7260,"marks":7261,"value":380,"nodeType":82},{},[],{"data":7263,"content":7264,"nodeType":87},{},[7265],{"data":7266,"marks":7267,"value":387,"nodeType":82},{},[],{"metadata":7269,"sys":7272,"fields":7277},{"tags":7270,"concepts":7271},[],[],{"space":7273,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7275,"publishedVersion":62,"revision":44,"locale":29},{"sys":7274},{"type":12,"linkType":13,"id":14},{"sys":7276},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7278},{"url":403,"details":7279,"fileName":409,"contentType":410},{"size":405,"image":7280},{"width":407,"height":408},{"sys":7282,"fields":7285},{"id":7283,"createdAt":7284},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":7286,"slug":7287,"articleIntro":-1,"category":7288},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[7289],{"metadata":7290,"sys":7293,"fields":7300},{"tags":7291,"concepts":7292},[],[],{"space":7294,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7296,"publishedVersion":359,"revision":62,"contentType":7298,"locale":29},{"sys":7295},{"type":12,"linkType":13,"id":14},{"sys":7297},{"id":21,"type":12,"linkType":22},{"sys":7299},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7301,"metaTitle":369,"metaDescription":370,"mainTitle":7302,"subtitle":388,"heroImage":7317,"ctaButton":411,"ctaLink":412},[368],{"data":7303,"content":7304,"nodeType":74},{},[7305,7311],{"data":7306,"content":7307,"nodeType":78},{},[7308],{"data":7309,"marks":7310,"value":380,"nodeType":82},{},[],{"data":7312,"content":7313,"nodeType":87},{},[7314],{"data":7315,"marks":7316,"value":387,"nodeType":82},{},[],{"metadata":7318,"sys":7321,"fields":7326},{"tags":7319,"concepts":7320},[],[],{"space":7322,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7324,"publishedVersion":62,"revision":44,"locale":29},{"sys":7323},{"type":12,"linkType":13,"id":14},{"sys":7325},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7327},{"url":403,"details":7328,"fileName":409,"contentType":410},{"size":405,"image":7329},{"width":407,"height":408},{"sys":7331,"fields":7334},{"id":7332,"createdAt":7333},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":7335,"slug":7336,"articleIntro":7335,"category":7337},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[7338],{"metadata":7339,"sys":7342,"fields":7349},{"tags":7340,"concepts":7341},[],[],{"space":7343,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7345,"publishedVersion":359,"revision":62,"contentType":7347,"locale":29},{"sys":7344},{"type":12,"linkType":13,"id":14},{"sys":7346},{"id":21,"type":12,"linkType":22},{"sys":7348},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7350,"metaTitle":369,"metaDescription":370,"mainTitle":7351,"subtitle":388,"heroImage":7366,"ctaButton":411,"ctaLink":412},[368],{"data":7352,"content":7353,"nodeType":74},{},[7354,7360],{"data":7355,"content":7356,"nodeType":78},{},[7357],{"data":7358,"marks":7359,"value":380,"nodeType":82},{},[],{"data":7361,"content":7362,"nodeType":87},{},[7363],{"data":7364,"marks":7365,"value":387,"nodeType":82},{},[],{"metadata":7367,"sys":7370,"fields":7375},{"tags":7368,"concepts":7369},[],[],{"space":7371,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7373,"publishedVersion":62,"revision":44,"locale":29},{"sys":7372},{"type":12,"linkType":13,"id":14},{"sys":7374},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7376},{"url":403,"details":7377,"fileName":409,"contentType":410},{"size":405,"image":7378},{"width":407,"height":408},{"sys":7380,"fields":7383},{"id":7381,"createdAt":7382},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":7384,"slug":7385,"articleIntro":-1,"category":7386},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[7387],{"metadata":7388,"sys":7391,"fields":7398},{"tags":7389,"concepts":7390},[],[],{"space":7392,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7394,"publishedVersion":359,"revision":62,"contentType":7396,"locale":29},{"sys":7393},{"type":12,"linkType":13,"id":14},{"sys":7395},{"id":21,"type":12,"linkType":22},{"sys":7397},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7399,"metaTitle":369,"metaDescription":370,"mainTitle":7400,"subtitle":388,"heroImage":7415,"ctaButton":411,"ctaLink":412},[368],{"data":7401,"content":7402,"nodeType":74},{},[7403,7409],{"data":7404,"content":7405,"nodeType":78},{},[7406],{"data":7407,"marks":7408,"value":380,"nodeType":82},{},[],{"data":7410,"content":7411,"nodeType":87},{},[7412],{"data":7413,"marks":7414,"value":387,"nodeType":82},{},[],{"metadata":7416,"sys":7419,"fields":7424},{"tags":7417,"concepts":7418},[],[],{"space":7420,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7422,"publishedVersion":62,"revision":44,"locale":29},{"sys":7421},{"type":12,"linkType":13,"id":14},{"sys":7423},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7425},{"url":403,"details":7426,"fileName":409,"contentType":410},{"size":405,"image":7427},{"width":407,"height":408},{"sys":7429,"fields":7432},{"id":7430,"createdAt":7431},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":7433,"slug":7434,"articleIntro":7433,"category":7435},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[7436],{"metadata":7437,"sys":7440,"fields":7447},{"tags":7438,"concepts":7439},[],[],{"space":7441,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7443,"publishedVersion":359,"revision":62,"contentType":7445,"locale":29},{"sys":7442},{"type":12,"linkType":13,"id":14},{"sys":7444},{"id":21,"type":12,"linkType":22},{"sys":7446},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7448,"metaTitle":369,"metaDescription":370,"mainTitle":7449,"subtitle":388,"heroImage":7464,"ctaButton":411,"ctaLink":412},[368],{"data":7450,"content":7451,"nodeType":74},{},[7452,7458],{"data":7453,"content":7454,"nodeType":78},{},[7455],{"data":7456,"marks":7457,"value":380,"nodeType":82},{},[],{"data":7459,"content":7460,"nodeType":87},{},[7461],{"data":7462,"marks":7463,"value":387,"nodeType":82},{},[],{"metadata":7465,"sys":7468,"fields":7473},{"tags":7466,"concepts":7467},[],[],{"space":7469,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7471,"publishedVersion":62,"revision":44,"locale":29},{"sys":7470},{"type":12,"linkType":13,"id":14},{"sys":7472},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7474},{"url":403,"details":7475,"fileName":409,"contentType":410},{"size":405,"image":7476},{"width":407,"height":408},{"sys":7478,"fields":7481},{"id":7479,"createdAt":7480},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":7482,"slug":7483,"articleIntro":7482,"category":7484},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[7485],{"metadata":7486,"sys":7489,"fields":7496},{"tags":7487,"concepts":7488},[],[],{"space":7490,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7492,"publishedVersion":359,"revision":62,"contentType":7494,"locale":29},{"sys":7491},{"type":12,"linkType":13,"id":14},{"sys":7493},{"id":21,"type":12,"linkType":22},{"sys":7495},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7497,"metaTitle":369,"metaDescription":370,"mainTitle":7498,"subtitle":388,"heroImage":7513,"ctaButton":411,"ctaLink":412},[368],{"data":7499,"content":7500,"nodeType":74},{},[7501,7507],{"data":7502,"content":7503,"nodeType":78},{},[7504],{"data":7505,"marks":7506,"value":380,"nodeType":82},{},[],{"data":7508,"content":7509,"nodeType":87},{},[7510],{"data":7511,"marks":7512,"value":387,"nodeType":82},{},[],{"metadata":7514,"sys":7517,"fields":7522},{"tags":7515,"concepts":7516},[],[],{"space":7518,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7520,"publishedVersion":62,"revision":44,"locale":29},{"sys":7519},{"type":12,"linkType":13,"id":14},{"sys":7521},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7523},{"url":403,"details":7524,"fileName":409,"contentType":410},{"size":405,"image":7525},{"width":407,"height":408},{"sys":7527,"fields":7530},{"id":7528,"createdAt":7529},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":7531,"slug":7532,"articleIntro":7531,"category":7533},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[7534],{"metadata":7535,"sys":7538,"fields":7545},{"tags":7536,"concepts":7537},[],[],{"space":7539,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7541,"publishedVersion":359,"revision":62,"contentType":7543,"locale":29},{"sys":7540},{"type":12,"linkType":13,"id":14},{"sys":7542},{"id":21,"type":12,"linkType":22},{"sys":7544},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7546,"metaTitle":369,"metaDescription":370,"mainTitle":7547,"subtitle":388,"heroImage":7562,"ctaButton":411,"ctaLink":412},[368],{"data":7548,"content":7549,"nodeType":74},{},[7550,7556],{"data":7551,"content":7552,"nodeType":78},{},[7553],{"data":7554,"marks":7555,"value":380,"nodeType":82},{},[],{"data":7557,"content":7558,"nodeType":87},{},[7559],{"data":7560,"marks":7561,"value":387,"nodeType":82},{},[],{"metadata":7563,"sys":7566,"fields":7571},{"tags":7564,"concepts":7565},[],[],{"space":7567,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7569,"publishedVersion":62,"revision":44,"locale":29},{"sys":7568},{"type":12,"linkType":13,"id":14},{"sys":7570},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7572},{"url":403,"details":7573,"fileName":409,"contentType":410},{"size":405,"image":7574},{"width":407,"height":408},{"sys":7576,"fields":7579},{"id":7577,"createdAt":7578},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":7580,"slug":7581,"articleIntro":-1,"category":7582},"Compte 628 - Divers","compte-628-divers",[7583],{"metadata":7584,"sys":7587,"fields":7594},{"tags":7585,"concepts":7586},[],[],{"space":7588,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7590,"publishedVersion":359,"revision":62,"contentType":7592,"locale":29},{"sys":7589},{"type":12,"linkType":13,"id":14},{"sys":7591},{"id":21,"type":12,"linkType":22},{"sys":7593},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7595,"metaTitle":369,"metaDescription":370,"mainTitle":7596,"subtitle":388,"heroImage":7611,"ctaButton":411,"ctaLink":412},[368],{"data":7597,"content":7598,"nodeType":74},{},[7599,7605],{"data":7600,"content":7601,"nodeType":78},{},[7602],{"data":7603,"marks":7604,"value":380,"nodeType":82},{},[],{"data":7606,"content":7607,"nodeType":87},{},[7608],{"data":7609,"marks":7610,"value":387,"nodeType":82},{},[],{"metadata":7612,"sys":7615,"fields":7620},{"tags":7613,"concepts":7614},[],[],{"space":7616,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7618,"publishedVersion":62,"revision":44,"locale":29},{"sys":7617},{"type":12,"linkType":13,"id":14},{"sys":7619},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7621},{"url":403,"details":7622,"fileName":409,"contentType":410},{"size":405,"image":7623},{"width":407,"height":408},{"sys":7625,"fields":7628},{"id":7626,"createdAt":7627},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":7629,"slug":7630,"articleIntro":-1,"category":7631},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[7632],{"metadata":7633,"sys":7636,"fields":7643},{"tags":7634,"concepts":7635},[],[],{"space":7637,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7639,"publishedVersion":359,"revision":62,"contentType":7641,"locale":29},{"sys":7638},{"type":12,"linkType":13,"id":14},{"sys":7640},{"id":21,"type":12,"linkType":22},{"sys":7642},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7644,"metaTitle":369,"metaDescription":370,"mainTitle":7645,"subtitle":388,"heroImage":7660,"ctaButton":411,"ctaLink":412},[368],{"data":7646,"content":7647,"nodeType":74},{},[7648,7654],{"data":7649,"content":7650,"nodeType":78},{},[7651],{"data":7652,"marks":7653,"value":380,"nodeType":82},{},[],{"data":7655,"content":7656,"nodeType":87},{},[7657],{"data":7658,"marks":7659,"value":387,"nodeType":82},{},[],{"metadata":7661,"sys":7664,"fields":7669},{"tags":7662,"concepts":7663},[],[],{"space":7665,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7667,"publishedVersion":62,"revision":44,"locale":29},{"sys":7666},{"type":12,"linkType":13,"id":14},{"sys":7668},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7670},{"url":403,"details":7671,"fileName":409,"contentType":410},{"size":405,"image":7672},{"width":407,"height":408},{"sys":7674,"fields":7677},{"id":7675,"createdAt":7676},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":7678,"slug":7679,"articleIntro":-1,"category":7680},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[7681],{"metadata":7682,"sys":7685,"fields":7692},{"tags":7683,"concepts":7684},[],[],{"space":7686,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7688,"publishedVersion":359,"revision":62,"contentType":7690,"locale":29},{"sys":7687},{"type":12,"linkType":13,"id":14},{"sys":7689},{"id":21,"type":12,"linkType":22},{"sys":7691},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7693,"metaTitle":369,"metaDescription":370,"mainTitle":7694,"subtitle":388,"heroImage":7709,"ctaButton":411,"ctaLink":412},[368],{"data":7695,"content":7696,"nodeType":74},{},[7697,7703],{"data":7698,"content":7699,"nodeType":78},{},[7700],{"data":7701,"marks":7702,"value":380,"nodeType":82},{},[],{"data":7704,"content":7705,"nodeType":87},{},[7706],{"data":7707,"marks":7708,"value":387,"nodeType":82},{},[],{"metadata":7710,"sys":7713,"fields":7718},{"tags":7711,"concepts":7712},[],[],{"space":7714,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7716,"publishedVersion":62,"revision":44,"locale":29},{"sys":7715},{"type":12,"linkType":13,"id":14},{"sys":7717},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7719},{"url":403,"details":7720,"fileName":409,"contentType":410},{"size":405,"image":7721},{"width":407,"height":408},{"sys":7723,"fields":7726},{"id":7724,"createdAt":7725},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":7727,"slug":7728,"articleIntro":-1,"category":7729},"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",[7730],{"metadata":7731,"sys":7734,"fields":7741},{"tags":7732,"concepts":7733},[],[],{"space":7735,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7737,"publishedVersion":359,"revision":62,"contentType":7739,"locale":29},{"sys":7736},{"type":12,"linkType":13,"id":14},{"sys":7738},{"id":21,"type":12,"linkType":22},{"sys":7740},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7742,"metaTitle":369,"metaDescription":370,"mainTitle":7743,"subtitle":388,"heroImage":7758,"ctaButton":411,"ctaLink":412},[368],{"data":7744,"content":7745,"nodeType":74},{},[7746,7752],{"data":7747,"content":7748,"nodeType":78},{},[7749],{"data":7750,"marks":7751,"value":380,"nodeType":82},{},[],{"data":7753,"content":7754,"nodeType":87},{},[7755],{"data":7756,"marks":7757,"value":387,"nodeType":82},{},[],{"metadata":7759,"sys":7762,"fields":7767},{"tags":7760,"concepts":7761},[],[],{"space":7763,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7765,"publishedVersion":62,"revision":44,"locale":29},{"sys":7764},{"type":12,"linkType":13,"id":14},{"sys":7766},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7768},{"url":403,"details":7769,"fileName":409,"contentType":410},{"size":405,"image":7770},{"width":407,"height":408},{"sys":7772,"fields":7775},{"id":7773,"createdAt":7774},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":7776,"slug":7777,"articleIntro":7776,"category":7778},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[7779],{"metadata":7780,"sys":7783,"fields":7790},{"tags":7781,"concepts":7782},[],[],{"space":7784,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7786,"publishedVersion":359,"revision":62,"contentType":7788,"locale":29},{"sys":7785},{"type":12,"linkType":13,"id":14},{"sys":7787},{"id":21,"type":12,"linkType":22},{"sys":7789},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7791,"metaTitle":369,"metaDescription":370,"mainTitle":7792,"subtitle":388,"heroImage":7807,"ctaButton":411,"ctaLink":412},[368],{"data":7793,"content":7794,"nodeType":74},{},[7795,7801],{"data":7796,"content":7797,"nodeType":78},{},[7798],{"data":7799,"marks":7800,"value":380,"nodeType":82},{},[],{"data":7802,"content":7803,"nodeType":87},{},[7804],{"data":7805,"marks":7806,"value":387,"nodeType":82},{},[],{"metadata":7808,"sys":7811,"fields":7816},{"tags":7809,"concepts":7810},[],[],{"space":7812,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7814,"publishedVersion":62,"revision":44,"locale":29},{"sys":7813},{"type":12,"linkType":13,"id":14},{"sys":7815},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7817},{"url":403,"details":7818,"fileName":409,"contentType":410},{"size":405,"image":7819},{"width":407,"height":408},{"sys":7821,"fields":7824},{"id":7822,"createdAt":7823},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":7825,"slug":7826,"articleIntro":7825,"category":7827},"473 - Comptes d'attente","compte-473-comptes-d-attente",[7828],{"metadata":7829,"sys":7832,"fields":7839},{"tags":7830,"concepts":7831},[],[],{"space":7833,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7835,"publishedVersion":359,"revision":62,"contentType":7837,"locale":29},{"sys":7834},{"type":12,"linkType":13,"id":14},{"sys":7836},{"id":21,"type":12,"linkType":22},{"sys":7838},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7840,"metaTitle":369,"metaDescription":370,"mainTitle":7841,"subtitle":388,"heroImage":7856,"ctaButton":411,"ctaLink":412},[368],{"data":7842,"content":7843,"nodeType":74},{},[7844,7850],{"data":7845,"content":7846,"nodeType":78},{},[7847],{"data":7848,"marks":7849,"value":380,"nodeType":82},{},[],{"data":7851,"content":7852,"nodeType":87},{},[7853],{"data":7854,"marks":7855,"value":387,"nodeType":82},{},[],{"metadata":7857,"sys":7860,"fields":7865},{"tags":7858,"concepts":7859},[],[],{"space":7861,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7863,"publishedVersion":62,"revision":44,"locale":29},{"sys":7862},{"type":12,"linkType":13,"id":14},{"sys":7864},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7866},{"url":403,"details":7867,"fileName":409,"contentType":410},{"size":405,"image":7868},{"width":407,"height":408},{"sys":7870,"fields":7873},{"id":7871,"createdAt":7872},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":7874,"slug":7875,"articleIntro":7874,"category":7876},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[7877],{"metadata":7878,"sys":7881,"fields":7888},{"tags":7879,"concepts":7880},[],[],{"space":7882,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7884,"publishedVersion":359,"revision":62,"contentType":7886,"locale":29},{"sys":7883},{"type":12,"linkType":13,"id":14},{"sys":7885},{"id":21,"type":12,"linkType":22},{"sys":7887},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7889,"metaTitle":369,"metaDescription":370,"mainTitle":7890,"subtitle":388,"heroImage":7905,"ctaButton":411,"ctaLink":412},[368],{"data":7891,"content":7892,"nodeType":74},{},[7893,7899],{"data":7894,"content":7895,"nodeType":78},{},[7896],{"data":7897,"marks":7898,"value":380,"nodeType":82},{},[],{"data":7900,"content":7901,"nodeType":87},{},[7902],{"data":7903,"marks":7904,"value":387,"nodeType":82},{},[],{"metadata":7906,"sys":7909,"fields":7914},{"tags":7907,"concepts":7908},[],[],{"space":7910,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7912,"publishedVersion":62,"revision":44,"locale":29},{"sys":7911},{"type":12,"linkType":13,"id":14},{"sys":7913},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7915},{"url":403,"details":7916,"fileName":409,"contentType":410},{"size":405,"image":7917},{"width":407,"height":408},{"sys":7919,"fields":7922},{"id":7920,"createdAt":7921},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":7923,"slug":7924,"articleIntro":7923,"category":7925},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[7926],{"metadata":7927,"sys":7930,"fields":7937},{"tags":7928,"concepts":7929},[],[],{"space":7931,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7933,"publishedVersion":359,"revision":62,"contentType":7935,"locale":29},{"sys":7932},{"type":12,"linkType":13,"id":14},{"sys":7934},{"id":21,"type":12,"linkType":22},{"sys":7936},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7938,"metaTitle":369,"metaDescription":370,"mainTitle":7939,"subtitle":388,"heroImage":7954,"ctaButton":411,"ctaLink":412},[368],{"data":7940,"content":7941,"nodeType":74},{},[7942,7948],{"data":7943,"content":7944,"nodeType":78},{},[7945],{"data":7946,"marks":7947,"value":380,"nodeType":82},{},[],{"data":7949,"content":7950,"nodeType":87},{},[7951],{"data":7952,"marks":7953,"value":387,"nodeType":82},{},[],{"metadata":7955,"sys":7958,"fields":7963},{"tags":7956,"concepts":7957},[],[],{"space":7959,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":7961,"publishedVersion":62,"revision":44,"locale":29},{"sys":7960},{"type":12,"linkType":13,"id":14},{"sys":7962},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":7964},{"url":403,"details":7965,"fileName":409,"contentType":410},{"size":405,"image":7966},{"width":407,"height":408},{"sys":7968,"fields":7971},{"id":7969,"createdAt":7970},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":7972,"slug":7973,"articleIntro":7972,"category":7974},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[7975],{"metadata":7976,"sys":7979,"fields":7986},{"tags":7977,"concepts":7978},[],[],{"space":7980,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":7982,"publishedVersion":359,"revision":62,"contentType":7984,"locale":29},{"sys":7981},{"type":12,"linkType":13,"id":14},{"sys":7983},{"id":21,"type":12,"linkType":22},{"sys":7985},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":7987,"metaTitle":369,"metaDescription":370,"mainTitle":7988,"subtitle":388,"heroImage":8003,"ctaButton":411,"ctaLink":412},[368],{"data":7989,"content":7990,"nodeType":74},{},[7991,7997],{"data":7992,"content":7993,"nodeType":78},{},[7994],{"data":7995,"marks":7996,"value":380,"nodeType":82},{},[],{"data":7998,"content":7999,"nodeType":87},{},[8000],{"data":8001,"marks":8002,"value":387,"nodeType":82},{},[],{"metadata":8004,"sys":8007,"fields":8012},{"tags":8005,"concepts":8006},[],[],{"space":8008,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8010,"publishedVersion":62,"revision":44,"locale":29},{"sys":8009},{"type":12,"linkType":13,"id":14},{"sys":8011},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8013},{"url":403,"details":8014,"fileName":409,"contentType":410},{"size":405,"image":8015},{"width":407,"height":408},{"sys":8017,"fields":8020},{"id":8018,"createdAt":8019},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":8021,"slug":8022,"articleIntro":8021,"category":8023},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[8024],{"metadata":8025,"sys":8028,"fields":8035},{"tags":8026,"concepts":8027},[],[],{"space":8029,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8031,"publishedVersion":359,"revision":62,"contentType":8033,"locale":29},{"sys":8030},{"type":12,"linkType":13,"id":14},{"sys":8032},{"id":21,"type":12,"linkType":22},{"sys":8034},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8036,"metaTitle":369,"metaDescription":370,"mainTitle":8037,"subtitle":388,"heroImage":8052,"ctaButton":411,"ctaLink":412},[368],{"data":8038,"content":8039,"nodeType":74},{},[8040,8046],{"data":8041,"content":8042,"nodeType":78},{},[8043],{"data":8044,"marks":8045,"value":380,"nodeType":82},{},[],{"data":8047,"content":8048,"nodeType":87},{},[8049],{"data":8050,"marks":8051,"value":387,"nodeType":82},{},[],{"metadata":8053,"sys":8056,"fields":8061},{"tags":8054,"concepts":8055},[],[],{"space":8057,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8059,"publishedVersion":62,"revision":44,"locale":29},{"sys":8058},{"type":12,"linkType":13,"id":14},{"sys":8060},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8062},{"url":403,"details":8063,"fileName":409,"contentType":410},{"size":405,"image":8064},{"width":407,"height":408},{"sys":8066,"fields":8069},{"id":8067,"createdAt":8068},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":8070,"slug":8071,"articleIntro":8070,"category":8072},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[8073],{"metadata":8074,"sys":8077,"fields":8084},{"tags":8075,"concepts":8076},[],[],{"space":8078,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8080,"publishedVersion":359,"revision":62,"contentType":8082,"locale":29},{"sys":8079},{"type":12,"linkType":13,"id":14},{"sys":8081},{"id":21,"type":12,"linkType":22},{"sys":8083},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8085,"metaTitle":369,"metaDescription":370,"mainTitle":8086,"subtitle":388,"heroImage":8101,"ctaButton":411,"ctaLink":412},[368],{"data":8087,"content":8088,"nodeType":74},{},[8089,8095],{"data":8090,"content":8091,"nodeType":78},{},[8092],{"data":8093,"marks":8094,"value":380,"nodeType":82},{},[],{"data":8096,"content":8097,"nodeType":87},{},[8098],{"data":8099,"marks":8100,"value":387,"nodeType":82},{},[],{"metadata":8102,"sys":8105,"fields":8110},{"tags":8103,"concepts":8104},[],[],{"space":8106,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8108,"publishedVersion":62,"revision":44,"locale":29},{"sys":8107},{"type":12,"linkType":13,"id":14},{"sys":8109},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8111},{"url":403,"details":8112,"fileName":409,"contentType":410},{"size":405,"image":8113},{"width":407,"height":408},{"sys":8115,"fields":8118},{"id":8116,"createdAt":8117},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":8119,"slug":8120,"articleIntro":8119,"category":8121},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[8122],{"metadata":8123,"sys":8126,"fields":8133},{"tags":8124,"concepts":8125},[],[],{"space":8127,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8129,"publishedVersion":359,"revision":62,"contentType":8131,"locale":29},{"sys":8128},{"type":12,"linkType":13,"id":14},{"sys":8130},{"id":21,"type":12,"linkType":22},{"sys":8132},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8134,"metaTitle":369,"metaDescription":370,"mainTitle":8135,"subtitle":388,"heroImage":8150,"ctaButton":411,"ctaLink":412},[368],{"data":8136,"content":8137,"nodeType":74},{},[8138,8144],{"data":8139,"content":8140,"nodeType":78},{},[8141],{"data":8142,"marks":8143,"value":380,"nodeType":82},{},[],{"data":8145,"content":8146,"nodeType":87},{},[8147],{"data":8148,"marks":8149,"value":387,"nodeType":82},{},[],{"metadata":8151,"sys":8154,"fields":8159},{"tags":8152,"concepts":8153},[],[],{"space":8155,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8157,"publishedVersion":62,"revision":44,"locale":29},{"sys":8156},{"type":12,"linkType":13,"id":14},{"sys":8158},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8160},{"url":403,"details":8161,"fileName":409,"contentType":410},{"size":405,"image":8162},{"width":407,"height":408},{"sys":8164,"fields":8167},{"id":8165,"createdAt":8166},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":8168,"slug":8169,"articleIntro":-1,"category":8170},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[8171],{"metadata":8172,"sys":8175,"fields":8182},{"tags":8173,"concepts":8174},[],[],{"space":8176,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8178,"publishedVersion":359,"revision":62,"contentType":8180,"locale":29},{"sys":8177},{"type":12,"linkType":13,"id":14},{"sys":8179},{"id":21,"type":12,"linkType":22},{"sys":8181},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8183,"metaTitle":369,"metaDescription":370,"mainTitle":8184,"subtitle":388,"heroImage":8199,"ctaButton":411,"ctaLink":412},[368],{"data":8185,"content":8186,"nodeType":74},{},[8187,8193],{"data":8188,"content":8189,"nodeType":78},{},[8190],{"data":8191,"marks":8192,"value":380,"nodeType":82},{},[],{"data":8194,"content":8195,"nodeType":87},{},[8196],{"data":8197,"marks":8198,"value":387,"nodeType":82},{},[],{"metadata":8200,"sys":8203,"fields":8208},{"tags":8201,"concepts":8202},[],[],{"space":8204,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8206,"publishedVersion":62,"revision":44,"locale":29},{"sys":8205},{"type":12,"linkType":13,"id":14},{"sys":8207},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8209},{"url":403,"details":8210,"fileName":409,"contentType":410},{"size":405,"image":8211},{"width":407,"height":408},{"sys":8213,"fields":8216},{"id":8214,"createdAt":8215},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":8217,"slug":8218,"articleIntro":8217,"category":8219},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[8220],{"metadata":8221,"sys":8224,"fields":8231},{"tags":8222,"concepts":8223},[],[],{"space":8225,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8227,"publishedVersion":359,"revision":62,"contentType":8229,"locale":29},{"sys":8226},{"type":12,"linkType":13,"id":14},{"sys":8228},{"id":21,"type":12,"linkType":22},{"sys":8230},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8232,"metaTitle":369,"metaDescription":370,"mainTitle":8233,"subtitle":388,"heroImage":8248,"ctaButton":411,"ctaLink":412},[368],{"data":8234,"content":8235,"nodeType":74},{},[8236,8242],{"data":8237,"content":8238,"nodeType":78},{},[8239],{"data":8240,"marks":8241,"value":380,"nodeType":82},{},[],{"data":8243,"content":8244,"nodeType":87},{},[8245],{"data":8246,"marks":8247,"value":387,"nodeType":82},{},[],{"metadata":8249,"sys":8252,"fields":8257},{"tags":8250,"concepts":8251},[],[],{"space":8253,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8255,"publishedVersion":62,"revision":44,"locale":29},{"sys":8254},{"type":12,"linkType":13,"id":14},{"sys":8256},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8258},{"url":403,"details":8259,"fileName":409,"contentType":410},{"size":405,"image":8260},{"width":407,"height":408},{"sys":8262,"fields":8265},{"id":8263,"createdAt":8264},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":8266,"slug":8267,"articleIntro":8266,"category":8268},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[8269],{"metadata":8270,"sys":8273,"fields":8280},{"tags":8271,"concepts":8272},[],[],{"space":8274,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8276,"publishedVersion":359,"revision":62,"contentType":8278,"locale":29},{"sys":8275},{"type":12,"linkType":13,"id":14},{"sys":8277},{"id":21,"type":12,"linkType":22},{"sys":8279},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8281,"metaTitle":369,"metaDescription":370,"mainTitle":8282,"subtitle":388,"heroImage":8297,"ctaButton":411,"ctaLink":412},[368],{"data":8283,"content":8284,"nodeType":74},{},[8285,8291],{"data":8286,"content":8287,"nodeType":78},{},[8288],{"data":8289,"marks":8290,"value":380,"nodeType":82},{},[],{"data":8292,"content":8293,"nodeType":87},{},[8294],{"data":8295,"marks":8296,"value":387,"nodeType":82},{},[],{"metadata":8298,"sys":8301,"fields":8306},{"tags":8299,"concepts":8300},[],[],{"space":8302,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8304,"publishedVersion":62,"revision":44,"locale":29},{"sys":8303},{"type":12,"linkType":13,"id":14},{"sys":8305},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8307},{"url":403,"details":8308,"fileName":409,"contentType":410},{"size":405,"image":8309},{"width":407,"height":408},{"sys":8311,"fields":8314},{"id":8312,"createdAt":8313},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":8315,"slug":8316,"articleIntro":8315,"category":8317},"613 - Locations","compte-613-locations",[8318],{"metadata":8319,"sys":8322,"fields":8329},{"tags":8320,"concepts":8321},[],[],{"space":8323,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8325,"publishedVersion":359,"revision":62,"contentType":8327,"locale":29},{"sys":8324},{"type":12,"linkType":13,"id":14},{"sys":8326},{"id":21,"type":12,"linkType":22},{"sys":8328},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8330,"metaTitle":369,"metaDescription":370,"mainTitle":8331,"subtitle":388,"heroImage":8346,"ctaButton":411,"ctaLink":412},[368],{"data":8332,"content":8333,"nodeType":74},{},[8334,8340],{"data":8335,"content":8336,"nodeType":78},{},[8337],{"data":8338,"marks":8339,"value":380,"nodeType":82},{},[],{"data":8341,"content":8342,"nodeType":87},{},[8343],{"data":8344,"marks":8345,"value":387,"nodeType":82},{},[],{"metadata":8347,"sys":8350,"fields":8355},{"tags":8348,"concepts":8349},[],[],{"space":8351,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8353,"publishedVersion":62,"revision":44,"locale":29},{"sys":8352},{"type":12,"linkType":13,"id":14},{"sys":8354},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8356},{"url":403,"details":8357,"fileName":409,"contentType":410},{"size":405,"image":8358},{"width":407,"height":408},{"sys":8360,"fields":8363},{"id":8361,"createdAt":8362},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":8364,"slug":8365,"articleIntro":8364,"category":8366},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[8367],{"metadata":8368,"sys":8371,"fields":8378},{"tags":8369,"concepts":8370},[],[],{"space":8372,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8374,"publishedVersion":359,"revision":62,"contentType":8376,"locale":29},{"sys":8373},{"type":12,"linkType":13,"id":14},{"sys":8375},{"id":21,"type":12,"linkType":22},{"sys":8377},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8379,"metaTitle":369,"metaDescription":370,"mainTitle":8380,"subtitle":388,"heroImage":8395,"ctaButton":411,"ctaLink":412},[368],{"data":8381,"content":8382,"nodeType":74},{},[8383,8389],{"data":8384,"content":8385,"nodeType":78},{},[8386],{"data":8387,"marks":8388,"value":380,"nodeType":82},{},[],{"data":8390,"content":8391,"nodeType":87},{},[8392],{"data":8393,"marks":8394,"value":387,"nodeType":82},{},[],{"metadata":8396,"sys":8399,"fields":8404},{"tags":8397,"concepts":8398},[],[],{"space":8400,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8402,"publishedVersion":62,"revision":44,"locale":29},{"sys":8401},{"type":12,"linkType":13,"id":14},{"sys":8403},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8405},{"url":403,"details":8406,"fileName":409,"contentType":410},{"size":405,"image":8407},{"width":407,"height":408},{"sys":8409,"fields":8412},{"id":8410,"createdAt":8411},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":8413,"slug":8414,"articleIntro":8413,"category":8415},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[8416],{"metadata":8417,"sys":8420,"fields":8427},{"tags":8418,"concepts":8419},[],[],{"space":8421,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8423,"publishedVersion":359,"revision":62,"contentType":8425,"locale":29},{"sys":8422},{"type":12,"linkType":13,"id":14},{"sys":8424},{"id":21,"type":12,"linkType":22},{"sys":8426},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8428,"metaTitle":369,"metaDescription":370,"mainTitle":8429,"subtitle":388,"heroImage":8444,"ctaButton":411,"ctaLink":412},[368],{"data":8430,"content":8431,"nodeType":74},{},[8432,8438],{"data":8433,"content":8434,"nodeType":78},{},[8435],{"data":8436,"marks":8437,"value":380,"nodeType":82},{},[],{"data":8439,"content":8440,"nodeType":87},{},[8441],{"data":8442,"marks":8443,"value":387,"nodeType":82},{},[],{"metadata":8445,"sys":8448,"fields":8453},{"tags":8446,"concepts":8447},[],[],{"space":8449,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8451,"publishedVersion":62,"revision":44,"locale":29},{"sys":8450},{"type":12,"linkType":13,"id":14},{"sys":8452},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8454},{"url":403,"details":8455,"fileName":409,"contentType":410},{"size":405,"image":8456},{"width":407,"height":408},{"sys":8458,"fields":8461},{"id":8459,"createdAt":8460},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":8462,"slug":8463,"articleIntro":8462,"category":8464},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[8465],{"metadata":8466,"sys":8469,"fields":8476},{"tags":8467,"concepts":8468},[],[],{"space":8470,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8472,"publishedVersion":359,"revision":62,"contentType":8474,"locale":29},{"sys":8471},{"type":12,"linkType":13,"id":14},{"sys":8473},{"id":21,"type":12,"linkType":22},{"sys":8475},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8477,"metaTitle":369,"metaDescription":370,"mainTitle":8478,"subtitle":388,"heroImage":8493,"ctaButton":411,"ctaLink":412},[368],{"data":8479,"content":8480,"nodeType":74},{},[8481,8487],{"data":8482,"content":8483,"nodeType":78},{},[8484],{"data":8485,"marks":8486,"value":380,"nodeType":82},{},[],{"data":8488,"content":8489,"nodeType":87},{},[8490],{"data":8491,"marks":8492,"value":387,"nodeType":82},{},[],{"metadata":8494,"sys":8497,"fields":8502},{"tags":8495,"concepts":8496},[],[],{"space":8498,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8500,"publishedVersion":62,"revision":44,"locale":29},{"sys":8499},{"type":12,"linkType":13,"id":14},{"sys":8501},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8503},{"url":403,"details":8504,"fileName":409,"contentType":410},{"size":405,"image":8505},{"width":407,"height":408},{"sys":8507,"fields":8510},{"id":8508,"createdAt":8509},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":8511,"slug":8512,"articleIntro":-1,"category":8513},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[8514],{"metadata":8515,"sys":8518,"fields":8525},{"tags":8516,"concepts":8517},[],[],{"space":8519,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8521,"publishedVersion":359,"revision":62,"contentType":8523,"locale":29},{"sys":8520},{"type":12,"linkType":13,"id":14},{"sys":8522},{"id":21,"type":12,"linkType":22},{"sys":8524},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8526,"metaTitle":369,"metaDescription":370,"mainTitle":8527,"subtitle":388,"heroImage":8542,"ctaButton":411,"ctaLink":412},[368],{"data":8528,"content":8529,"nodeType":74},{},[8530,8536],{"data":8531,"content":8532,"nodeType":78},{},[8533],{"data":8534,"marks":8535,"value":380,"nodeType":82},{},[],{"data":8537,"content":8538,"nodeType":87},{},[8539],{"data":8540,"marks":8541,"value":387,"nodeType":82},{},[],{"metadata":8543,"sys":8546,"fields":8551},{"tags":8544,"concepts":8545},[],[],{"space":8547,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8549,"publishedVersion":62,"revision":44,"locale":29},{"sys":8548},{"type":12,"linkType":13,"id":14},{"sys":8550},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8552},{"url":403,"details":8553,"fileName":409,"contentType":410},{"size":405,"image":8554},{"width":407,"height":408},{"sys":8556,"fields":8559},{"id":8557,"createdAt":8558},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":8560,"slug":8561,"articleIntro":8560,"category":8562},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[8563],{"metadata":8564,"sys":8567,"fields":8574},{"tags":8565,"concepts":8566},[],[],{"space":8568,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8570,"publishedVersion":359,"revision":62,"contentType":8572,"locale":29},{"sys":8569},{"type":12,"linkType":13,"id":14},{"sys":8571},{"id":21,"type":12,"linkType":22},{"sys":8573},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8575,"metaTitle":369,"metaDescription":370,"mainTitle":8576,"subtitle":388,"heroImage":8591,"ctaButton":411,"ctaLink":412},[368],{"data":8577,"content":8578,"nodeType":74},{},[8579,8585],{"data":8580,"content":8581,"nodeType":78},{},[8582],{"data":8583,"marks":8584,"value":380,"nodeType":82},{},[],{"data":8586,"content":8587,"nodeType":87},{},[8588],{"data":8589,"marks":8590,"value":387,"nodeType":82},{},[],{"metadata":8592,"sys":8595,"fields":8600},{"tags":8593,"concepts":8594},[],[],{"space":8596,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8598,"publishedVersion":62,"revision":44,"locale":29},{"sys":8597},{"type":12,"linkType":13,"id":14},{"sys":8599},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8601},{"url":403,"details":8602,"fileName":409,"contentType":410},{"size":405,"image":8603},{"width":407,"height":408},{"sys":8605,"fields":8608},{"id":8606,"createdAt":8607},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":8609,"slug":8610,"articleIntro":8611,"category":8612},"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.",[8613],{"metadata":8614,"sys":8617,"fields":8624},{"tags":8615,"concepts":8616},[],[],{"space":8618,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8620,"publishedVersion":359,"revision":62,"contentType":8622,"locale":29},{"sys":8619},{"type":12,"linkType":13,"id":14},{"sys":8621},{"id":21,"type":12,"linkType":22},{"sys":8623},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8625,"metaTitle":369,"metaDescription":370,"mainTitle":8626,"subtitle":388,"heroImage":8641,"ctaButton":411,"ctaLink":412},[368],{"data":8627,"content":8628,"nodeType":74},{},[8629,8635],{"data":8630,"content":8631,"nodeType":78},{},[8632],{"data":8633,"marks":8634,"value":380,"nodeType":82},{},[],{"data":8636,"content":8637,"nodeType":87},{},[8638],{"data":8639,"marks":8640,"value":387,"nodeType":82},{},[],{"metadata":8642,"sys":8645,"fields":8650},{"tags":8643,"concepts":8644},[],[],{"space":8646,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8648,"publishedVersion":62,"revision":44,"locale":29},{"sys":8647},{"type":12,"linkType":13,"id":14},{"sys":8649},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8651},{"url":403,"details":8652,"fileName":409,"contentType":410},{"size":405,"image":8653},{"width":407,"height":408},{"sys":8655,"fields":8658},{"id":8656,"createdAt":8657},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":8659,"slug":8660,"articleIntro":-1,"category":8661},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[8662],{"metadata":8663,"sys":8666,"fields":8673},{"tags":8664,"concepts":8665},[],[],{"space":8667,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8669,"publishedVersion":359,"revision":62,"contentType":8671,"locale":29},{"sys":8668},{"type":12,"linkType":13,"id":14},{"sys":8670},{"id":21,"type":12,"linkType":22},{"sys":8672},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8674,"metaTitle":369,"metaDescription":370,"mainTitle":8675,"subtitle":388,"heroImage":8690,"ctaButton":411,"ctaLink":412},[368],{"data":8676,"content":8677,"nodeType":74},{},[8678,8684],{"data":8679,"content":8680,"nodeType":78},{},[8681],{"data":8682,"marks":8683,"value":380,"nodeType":82},{},[],{"data":8685,"content":8686,"nodeType":87},{},[8687],{"data":8688,"marks":8689,"value":387,"nodeType":82},{},[],{"metadata":8691,"sys":8694,"fields":8699},{"tags":8692,"concepts":8693},[],[],{"space":8695,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8697,"publishedVersion":62,"revision":44,"locale":29},{"sys":8696},{"type":12,"linkType":13,"id":14},{"sys":8698},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8700},{"url":403,"details":8701,"fileName":409,"contentType":410},{"size":405,"image":8702},{"width":407,"height":408},{"sys":8704,"fields":8707},{"id":8705,"createdAt":8706},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":8708,"slug":8709,"articleIntro":8708,"category":8710},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[8711],{"metadata":8712,"sys":8715,"fields":8722},{"tags":8713,"concepts":8714},[],[],{"space":8716,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8718,"publishedVersion":359,"revision":62,"contentType":8720,"locale":29},{"sys":8717},{"type":12,"linkType":13,"id":14},{"sys":8719},{"id":21,"type":12,"linkType":22},{"sys":8721},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8723,"metaTitle":369,"metaDescription":370,"mainTitle":8724,"subtitle":388,"heroImage":8739,"ctaButton":411,"ctaLink":412},[368],{"data":8725,"content":8726,"nodeType":74},{},[8727,8733],{"data":8728,"content":8729,"nodeType":78},{},[8730],{"data":8731,"marks":8732,"value":380,"nodeType":82},{},[],{"data":8734,"content":8735,"nodeType":87},{},[8736],{"data":8737,"marks":8738,"value":387,"nodeType":82},{},[],{"metadata":8740,"sys":8743,"fields":8748},{"tags":8741,"concepts":8742},[],[],{"space":8744,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8746,"publishedVersion":62,"revision":44,"locale":29},{"sys":8745},{"type":12,"linkType":13,"id":14},{"sys":8747},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8749},{"url":403,"details":8750,"fileName":409,"contentType":410},{"size":405,"image":8751},{"width":407,"height":408},{"sys":8753,"fields":8756},{"id":8754,"createdAt":8755},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":8757,"slug":8758,"articleIntro":-1,"category":8759},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[8760],{"metadata":8761,"sys":8764,"fields":8771},{"tags":8762,"concepts":8763},[],[],{"space":8765,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8767,"publishedVersion":359,"revision":62,"contentType":8769,"locale":29},{"sys":8766},{"type":12,"linkType":13,"id":14},{"sys":8768},{"id":21,"type":12,"linkType":22},{"sys":8770},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8772,"metaTitle":369,"metaDescription":370,"mainTitle":8773,"subtitle":388,"heroImage":8788,"ctaButton":411,"ctaLink":412},[368],{"data":8774,"content":8775,"nodeType":74},{},[8776,8782],{"data":8777,"content":8778,"nodeType":78},{},[8779],{"data":8780,"marks":8781,"value":380,"nodeType":82},{},[],{"data":8783,"content":8784,"nodeType":87},{},[8785],{"data":8786,"marks":8787,"value":387,"nodeType":82},{},[],{"metadata":8789,"sys":8792,"fields":8797},{"tags":8790,"concepts":8791},[],[],{"space":8793,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8795,"publishedVersion":62,"revision":44,"locale":29},{"sys":8794},{"type":12,"linkType":13,"id":14},{"sys":8796},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8798},{"url":403,"details":8799,"fileName":409,"contentType":410},{"size":405,"image":8800},{"width":407,"height":408},{"sys":8802,"fields":8805},{"id":8803,"createdAt":8804},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":8806,"slug":8807,"articleIntro":8806,"category":8808},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[8809],{"metadata":8810,"sys":8813,"fields":8820},{"tags":8811,"concepts":8812},[],[],{"space":8814,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8816,"publishedVersion":359,"revision":62,"contentType":8818,"locale":29},{"sys":8815},{"type":12,"linkType":13,"id":14},{"sys":8817},{"id":21,"type":12,"linkType":22},{"sys":8819},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8821,"metaTitle":369,"metaDescription":370,"mainTitle":8822,"subtitle":388,"heroImage":8837,"ctaButton":411,"ctaLink":412},[368],{"data":8823,"content":8824,"nodeType":74},{},[8825,8831],{"data":8826,"content":8827,"nodeType":78},{},[8828],{"data":8829,"marks":8830,"value":380,"nodeType":82},{},[],{"data":8832,"content":8833,"nodeType":87},{},[8834],{"data":8835,"marks":8836,"value":387,"nodeType":82},{},[],{"metadata":8838,"sys":8841,"fields":8846},{"tags":8839,"concepts":8840},[],[],{"space":8842,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8844,"publishedVersion":62,"revision":44,"locale":29},{"sys":8843},{"type":12,"linkType":13,"id":14},{"sys":8845},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8847},{"url":403,"details":8848,"fileName":409,"contentType":410},{"size":405,"image":8849},{"width":407,"height":408},{"sys":8851,"fields":8853},{"id":8852,"createdAt":5813},"7GH5W3gIeo0kaxv4wDjiev",{"title":8854,"slug":8855,"articleIntro":8854,"category":8856},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[8857],{"metadata":8858,"sys":8861,"fields":8868},{"tags":8859,"concepts":8860},[],[],{"space":8862,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8864,"publishedVersion":359,"revision":62,"contentType":8866,"locale":29},{"sys":8863},{"type":12,"linkType":13,"id":14},{"sys":8865},{"id":21,"type":12,"linkType":22},{"sys":8867},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8869,"metaTitle":369,"metaDescription":370,"mainTitle":8870,"subtitle":388,"heroImage":8885,"ctaButton":411,"ctaLink":412},[368],{"data":8871,"content":8872,"nodeType":74},{},[8873,8879],{"data":8874,"content":8875,"nodeType":78},{},[8876],{"data":8877,"marks":8878,"value":380,"nodeType":82},{},[],{"data":8880,"content":8881,"nodeType":87},{},[8882],{"data":8883,"marks":8884,"value":387,"nodeType":82},{},[],{"metadata":8886,"sys":8889,"fields":8894},{"tags":8887,"concepts":8888},[],[],{"space":8890,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8892,"publishedVersion":62,"revision":44,"locale":29},{"sys":8891},{"type":12,"linkType":13,"id":14},{"sys":8893},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8895},{"url":403,"details":8896,"fileName":409,"contentType":410},{"size":405,"image":8897},{"width":407,"height":408},{"sys":8899,"fields":8902},{"id":8900,"createdAt":8901},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":8903,"slug":8904,"articleIntro":8903,"category":8905},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[8906],{"metadata":8907,"sys":8910,"fields":8917},{"tags":8908,"concepts":8909},[],[],{"space":8911,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8913,"publishedVersion":359,"revision":62,"contentType":8915,"locale":29},{"sys":8912},{"type":12,"linkType":13,"id":14},{"sys":8914},{"id":21,"type":12,"linkType":22},{"sys":8916},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8918,"metaTitle":369,"metaDescription":370,"mainTitle":8919,"subtitle":388,"heroImage":8934,"ctaButton":411,"ctaLink":412},[368],{"data":8920,"content":8921,"nodeType":74},{},[8922,8928],{"data":8923,"content":8924,"nodeType":78},{},[8925],{"data":8926,"marks":8927,"value":380,"nodeType":82},{},[],{"data":8929,"content":8930,"nodeType":87},{},[8931],{"data":8932,"marks":8933,"value":387,"nodeType":82},{},[],{"metadata":8935,"sys":8938,"fields":8943},{"tags":8936,"concepts":8937},[],[],{"space":8939,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8941,"publishedVersion":62,"revision":44,"locale":29},{"sys":8940},{"type":12,"linkType":13,"id":14},{"sys":8942},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8944},{"url":403,"details":8945,"fileName":409,"contentType":410},{"size":405,"image":8946},{"width":407,"height":408},{"sys":8948,"fields":8951},{"id":8949,"createdAt":8950},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":8952,"slug":8953,"articleIntro":8952,"category":8954},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[8955],{"metadata":8956,"sys":8959,"fields":8966},{"tags":8957,"concepts":8958},[],[],{"space":8960,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":8962,"publishedVersion":359,"revision":62,"contentType":8964,"locale":29},{"sys":8961},{"type":12,"linkType":13,"id":14},{"sys":8963},{"id":21,"type":12,"linkType":22},{"sys":8965},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":8967,"metaTitle":369,"metaDescription":370,"mainTitle":8968,"subtitle":388,"heroImage":8983,"ctaButton":411,"ctaLink":412},[368],{"data":8969,"content":8970,"nodeType":74},{},[8971,8977],{"data":8972,"content":8973,"nodeType":78},{},[8974],{"data":8975,"marks":8976,"value":380,"nodeType":82},{},[],{"data":8978,"content":8979,"nodeType":87},{},[8980],{"data":8981,"marks":8982,"value":387,"nodeType":82},{},[],{"metadata":8984,"sys":8987,"fields":8992},{"tags":8985,"concepts":8986},[],[],{"space":8988,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":8990,"publishedVersion":62,"revision":44,"locale":29},{"sys":8989},{"type":12,"linkType":13,"id":14},{"sys":8991},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":8993},{"url":403,"details":8994,"fileName":409,"contentType":410},{"size":405,"image":8995},{"width":407,"height":408},{"sys":8997,"fields":9000},{"id":8998,"createdAt":8999},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":9001,"slug":9002,"articleIntro":9001,"category":9003},"6358 - Autres droits","compte-6358-autres-droits",[9004],{"metadata":9005,"sys":9008,"fields":9015},{"tags":9006,"concepts":9007},[],[],{"space":9009,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9011,"publishedVersion":359,"revision":62,"contentType":9013,"locale":29},{"sys":9010},{"type":12,"linkType":13,"id":14},{"sys":9012},{"id":21,"type":12,"linkType":22},{"sys":9014},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9016,"metaTitle":369,"metaDescription":370,"mainTitle":9017,"subtitle":388,"heroImage":9032,"ctaButton":411,"ctaLink":412},[368],{"data":9018,"content":9019,"nodeType":74},{},[9020,9026],{"data":9021,"content":9022,"nodeType":78},{},[9023],{"data":9024,"marks":9025,"value":380,"nodeType":82},{},[],{"data":9027,"content":9028,"nodeType":87},{},[9029],{"data":9030,"marks":9031,"value":387,"nodeType":82},{},[],{"metadata":9033,"sys":9036,"fields":9041},{"tags":9034,"concepts":9035},[],[],{"space":9037,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9039,"publishedVersion":62,"revision":44,"locale":29},{"sys":9038},{"type":12,"linkType":13,"id":14},{"sys":9040},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9042},{"url":403,"details":9043,"fileName":409,"contentType":410},{"size":405,"image":9044},{"width":407,"height":408},{"sys":9046,"fields":9048},{"id":9047,"createdAt":2967},"2AsCehfNKF5belxwySwOk8",{"title":9049,"slug":9050,"articleIntro":9049,"category":9051},"2611 - Actions","compte-2611-actions",[9052],{"metadata":9053,"sys":9056,"fields":9063},{"tags":9054,"concepts":9055},[],[],{"space":9057,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9059,"publishedVersion":359,"revision":62,"contentType":9061,"locale":29},{"sys":9058},{"type":12,"linkType":13,"id":14},{"sys":9060},{"id":21,"type":12,"linkType":22},{"sys":9062},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9064,"metaTitle":369,"metaDescription":370,"mainTitle":9065,"subtitle":388,"heroImage":9080,"ctaButton":411,"ctaLink":412},[368],{"data":9066,"content":9067,"nodeType":74},{},[9068,9074],{"data":9069,"content":9070,"nodeType":78},{},[9071],{"data":9072,"marks":9073,"value":380,"nodeType":82},{},[],{"data":9075,"content":9076,"nodeType":87},{},[9077],{"data":9078,"marks":9079,"value":387,"nodeType":82},{},[],{"metadata":9081,"sys":9084,"fields":9089},{"tags":9082,"concepts":9083},[],[],{"space":9085,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9087,"publishedVersion":62,"revision":44,"locale":29},{"sys":9086},{"type":12,"linkType":13,"id":14},{"sys":9088},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9090},{"url":403,"details":9091,"fileName":409,"contentType":410},{"size":405,"image":9092},{"width":407,"height":408},{"sys":9094,"fields":9097},{"id":9095,"createdAt":9096},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":9098,"slug":9099,"articleIntro":9098,"category":9100},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[9101],{"metadata":9102,"sys":9105,"fields":9112},{"tags":9103,"concepts":9104},[],[],{"space":9106,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9108,"publishedVersion":359,"revision":62,"contentType":9110,"locale":29},{"sys":9107},{"type":12,"linkType":13,"id":14},{"sys":9109},{"id":21,"type":12,"linkType":22},{"sys":9111},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9113,"metaTitle":369,"metaDescription":370,"mainTitle":9114,"subtitle":388,"heroImage":9129,"ctaButton":411,"ctaLink":412},[368],{"data":9115,"content":9116,"nodeType":74},{},[9117,9123],{"data":9118,"content":9119,"nodeType":78},{},[9120],{"data":9121,"marks":9122,"value":380,"nodeType":82},{},[],{"data":9124,"content":9125,"nodeType":87},{},[9126],{"data":9127,"marks":9128,"value":387,"nodeType":82},{},[],{"metadata":9130,"sys":9133,"fields":9138},{"tags":9131,"concepts":9132},[],[],{"space":9134,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9136,"publishedVersion":62,"revision":44,"locale":29},{"sys":9135},{"type":12,"linkType":13,"id":14},{"sys":9137},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9139},{"url":403,"details":9140,"fileName":409,"contentType":410},{"size":405,"image":9141},{"width":407,"height":408},{"sys":9143,"fields":9146},{"id":9144,"createdAt":9145},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":9147,"slug":9148,"articleIntro":-1,"category":9149},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[9150],{"metadata":9151,"sys":9154,"fields":9161},{"tags":9152,"concepts":9153},[],[],{"space":9155,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9157,"publishedVersion":359,"revision":62,"contentType":9159,"locale":29},{"sys":9156},{"type":12,"linkType":13,"id":14},{"sys":9158},{"id":21,"type":12,"linkType":22},{"sys":9160},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9162,"metaTitle":369,"metaDescription":370,"mainTitle":9163,"subtitle":388,"heroImage":9178,"ctaButton":411,"ctaLink":412},[368],{"data":9164,"content":9165,"nodeType":74},{},[9166,9172],{"data":9167,"content":9168,"nodeType":78},{},[9169],{"data":9170,"marks":9171,"value":380,"nodeType":82},{},[],{"data":9173,"content":9174,"nodeType":87},{},[9175],{"data":9176,"marks":9177,"value":387,"nodeType":82},{},[],{"metadata":9179,"sys":9182,"fields":9187},{"tags":9180,"concepts":9181},[],[],{"space":9183,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9185,"publishedVersion":62,"revision":44,"locale":29},{"sys":9184},{"type":12,"linkType":13,"id":14},{"sys":9186},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9188},{"url":403,"details":9189,"fileName":409,"contentType":410},{"size":405,"image":9190},{"width":407,"height":408},{"sys":9192,"fields":9195},{"id":9193,"createdAt":9194},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":9196,"slug":9197,"articleIntro":9196,"category":9198},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[9199],{"metadata":9200,"sys":9203,"fields":9210},{"tags":9201,"concepts":9202},[],[],{"space":9204,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9206,"publishedVersion":359,"revision":62,"contentType":9208,"locale":29},{"sys":9205},{"type":12,"linkType":13,"id":14},{"sys":9207},{"id":21,"type":12,"linkType":22},{"sys":9209},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9211,"metaTitle":369,"metaDescription":370,"mainTitle":9212,"subtitle":388,"heroImage":9227,"ctaButton":411,"ctaLink":412},[368],{"data":9213,"content":9214,"nodeType":74},{},[9215,9221],{"data":9216,"content":9217,"nodeType":78},{},[9218],{"data":9219,"marks":9220,"value":380,"nodeType":82},{},[],{"data":9222,"content":9223,"nodeType":87},{},[9224],{"data":9225,"marks":9226,"value":387,"nodeType":82},{},[],{"metadata":9228,"sys":9231,"fields":9236},{"tags":9229,"concepts":9230},[],[],{"space":9232,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9234,"publishedVersion":62,"revision":44,"locale":29},{"sys":9233},{"type":12,"linkType":13,"id":14},{"sys":9235},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9237},{"url":403,"details":9238,"fileName":409,"contentType":410},{"size":405,"image":9239},{"width":407,"height":408},{"sys":9241,"fields":9244},{"id":9242,"createdAt":9243},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":9245,"slug":9246,"articleIntro":-1,"category":9247},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[9248],{"metadata":9249,"sys":9252,"fields":9259},{"tags":9250,"concepts":9251},[],[],{"space":9253,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9255,"publishedVersion":359,"revision":62,"contentType":9257,"locale":29},{"sys":9254},{"type":12,"linkType":13,"id":14},{"sys":9256},{"id":21,"type":12,"linkType":22},{"sys":9258},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9260,"metaTitle":369,"metaDescription":370,"mainTitle":9261,"subtitle":388,"heroImage":9276,"ctaButton":411,"ctaLink":412},[368],{"data":9262,"content":9263,"nodeType":74},{},[9264,9270],{"data":9265,"content":9266,"nodeType":78},{},[9267],{"data":9268,"marks":9269,"value":380,"nodeType":82},{},[],{"data":9271,"content":9272,"nodeType":87},{},[9273],{"data":9274,"marks":9275,"value":387,"nodeType":82},{},[],{"metadata":9277,"sys":9280,"fields":9285},{"tags":9278,"concepts":9279},[],[],{"space":9281,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9283,"publishedVersion":62,"revision":44,"locale":29},{"sys":9282},{"type":12,"linkType":13,"id":14},{"sys":9284},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9286},{"url":403,"details":9287,"fileName":409,"contentType":410},{"size":405,"image":9288},{"width":407,"height":408},{"sys":9290,"fields":9293},{"id":9291,"createdAt":9292},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":9294,"slug":9295,"articleIntro":9294,"category":9296},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[9297],{"metadata":9298,"sys":9301,"fields":9308},{"tags":9299,"concepts":9300},[],[],{"space":9302,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9304,"publishedVersion":359,"revision":62,"contentType":9306,"locale":29},{"sys":9303},{"type":12,"linkType":13,"id":14},{"sys":9305},{"id":21,"type":12,"linkType":22},{"sys":9307},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9309,"metaTitle":369,"metaDescription":370,"mainTitle":9310,"subtitle":388,"heroImage":9325,"ctaButton":411,"ctaLink":412},[368],{"data":9311,"content":9312,"nodeType":74},{},[9313,9319],{"data":9314,"content":9315,"nodeType":78},{},[9316],{"data":9317,"marks":9318,"value":380,"nodeType":82},{},[],{"data":9320,"content":9321,"nodeType":87},{},[9322],{"data":9323,"marks":9324,"value":387,"nodeType":82},{},[],{"metadata":9326,"sys":9329,"fields":9334},{"tags":9327,"concepts":9328},[],[],{"space":9330,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9332,"publishedVersion":62,"revision":44,"locale":29},{"sys":9331},{"type":12,"linkType":13,"id":14},{"sys":9333},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9335},{"url":403,"details":9336,"fileName":409,"contentType":410},{"size":405,"image":9337},{"width":407,"height":408},{"sys":9339,"fields":9342},{"id":9340,"createdAt":9341},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":9343,"slug":9344,"articleIntro":9343,"category":9345},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[9346],{"metadata":9347,"sys":9350,"fields":9357},{"tags":9348,"concepts":9349},[],[],{"space":9351,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9353,"publishedVersion":359,"revision":62,"contentType":9355,"locale":29},{"sys":9352},{"type":12,"linkType":13,"id":14},{"sys":9354},{"id":21,"type":12,"linkType":22},{"sys":9356},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9358,"metaTitle":369,"metaDescription":370,"mainTitle":9359,"subtitle":388,"heroImage":9374,"ctaButton":411,"ctaLink":412},[368],{"data":9360,"content":9361,"nodeType":74},{},[9362,9368],{"data":9363,"content":9364,"nodeType":78},{},[9365],{"data":9366,"marks":9367,"value":380,"nodeType":82},{},[],{"data":9369,"content":9370,"nodeType":87},{},[9371],{"data":9372,"marks":9373,"value":387,"nodeType":82},{},[],{"metadata":9375,"sys":9378,"fields":9383},{"tags":9376,"concepts":9377},[],[],{"space":9379,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9381,"publishedVersion":62,"revision":44,"locale":29},{"sys":9380},{"type":12,"linkType":13,"id":14},{"sys":9382},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9384},{"url":403,"details":9385,"fileName":409,"contentType":410},{"size":405,"image":9386},{"width":407,"height":408},{"sys":9388,"fields":9391},{"id":9389,"createdAt":9390},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":9392,"slug":9393,"articleIntro":9392,"category":9394},"4558 - Intérêts courus","compte-4558-interets-courus",[9395],{"metadata":9396,"sys":9399,"fields":9406},{"tags":9397,"concepts":9398},[],[],{"space":9400,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9402,"publishedVersion":359,"revision":62,"contentType":9404,"locale":29},{"sys":9401},{"type":12,"linkType":13,"id":14},{"sys":9403},{"id":21,"type":12,"linkType":22},{"sys":9405},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9407,"metaTitle":369,"metaDescription":370,"mainTitle":9408,"subtitle":388,"heroImage":9423,"ctaButton":411,"ctaLink":412},[368],{"data":9409,"content":9410,"nodeType":74},{},[9411,9417],{"data":9412,"content":9413,"nodeType":78},{},[9414],{"data":9415,"marks":9416,"value":380,"nodeType":82},{},[],{"data":9418,"content":9419,"nodeType":87},{},[9420],{"data":9421,"marks":9422,"value":387,"nodeType":82},{},[],{"metadata":9424,"sys":9427,"fields":9432},{"tags":9425,"concepts":9426},[],[],{"space":9428,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9430,"publishedVersion":62,"revision":44,"locale":29},{"sys":9429},{"type":12,"linkType":13,"id":14},{"sys":9431},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9433},{"url":403,"details":9434,"fileName":409,"contentType":410},{"size":405,"image":9435},{"width":407,"height":408},{"sys":9437,"fields":9440},{"id":9438,"createdAt":9439},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":9441,"slug":9442,"articleIntro":9441,"category":9443},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[9444],{"metadata":9445,"sys":9448,"fields":9455},{"tags":9446,"concepts":9447},[],[],{"space":9449,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9451,"publishedVersion":359,"revision":62,"contentType":9453,"locale":29},{"sys":9450},{"type":12,"linkType":13,"id":14},{"sys":9452},{"id":21,"type":12,"linkType":22},{"sys":9454},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9456,"metaTitle":369,"metaDescription":370,"mainTitle":9457,"subtitle":388,"heroImage":9472,"ctaButton":411,"ctaLink":412},[368],{"data":9458,"content":9459,"nodeType":74},{},[9460,9466],{"data":9461,"content":9462,"nodeType":78},{},[9463],{"data":9464,"marks":9465,"value":380,"nodeType":82},{},[],{"data":9467,"content":9468,"nodeType":87},{},[9469],{"data":9470,"marks":9471,"value":387,"nodeType":82},{},[],{"metadata":9473,"sys":9476,"fields":9481},{"tags":9474,"concepts":9475},[],[],{"space":9477,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9479,"publishedVersion":62,"revision":44,"locale":29},{"sys":9478},{"type":12,"linkType":13,"id":14},{"sys":9480},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9482},{"url":403,"details":9483,"fileName":409,"contentType":410},{"size":405,"image":9484},{"width":407,"height":408},{"sys":9486,"fields":9489},{"id":9487,"createdAt":9488},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":9490,"slug":9491,"articleIntro":9490,"category":9492},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[9493],{"metadata":9494,"sys":9497,"fields":9504},{"tags":9495,"concepts":9496},[],[],{"space":9498,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9500,"publishedVersion":359,"revision":62,"contentType":9502,"locale":29},{"sys":9499},{"type":12,"linkType":13,"id":14},{"sys":9501},{"id":21,"type":12,"linkType":22},{"sys":9503},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9505,"metaTitle":369,"metaDescription":370,"mainTitle":9506,"subtitle":388,"heroImage":9521,"ctaButton":411,"ctaLink":412},[368],{"data":9507,"content":9508,"nodeType":74},{},[9509,9515],{"data":9510,"content":9511,"nodeType":78},{},[9512],{"data":9513,"marks":9514,"value":380,"nodeType":82},{},[],{"data":9516,"content":9517,"nodeType":87},{},[9518],{"data":9519,"marks":9520,"value":387,"nodeType":82},{},[],{"metadata":9522,"sys":9525,"fields":9530},{"tags":9523,"concepts":9524},[],[],{"space":9526,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9528,"publishedVersion":62,"revision":44,"locale":29},{"sys":9527},{"type":12,"linkType":13,"id":14},{"sys":9529},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9531},{"url":403,"details":9532,"fileName":409,"contentType":410},{"size":405,"image":9533},{"width":407,"height":408},{"sys":9535,"fields":9538},{"id":9536,"createdAt":9537},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":9539,"slug":9540,"articleIntro":-1,"category":9541},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[9542],{"metadata":9543,"sys":9546,"fields":9553},{"tags":9544,"concepts":9545},[],[],{"space":9547,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9549,"publishedVersion":359,"revision":62,"contentType":9551,"locale":29},{"sys":9548},{"type":12,"linkType":13,"id":14},{"sys":9550},{"id":21,"type":12,"linkType":22},{"sys":9552},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9554,"metaTitle":369,"metaDescription":370,"mainTitle":9555,"subtitle":388,"heroImage":9570,"ctaButton":411,"ctaLink":412},[368],{"data":9556,"content":9557,"nodeType":74},{},[9558,9564],{"data":9559,"content":9560,"nodeType":78},{},[9561],{"data":9562,"marks":9563,"value":380,"nodeType":82},{},[],{"data":9565,"content":9566,"nodeType":87},{},[9567],{"data":9568,"marks":9569,"value":387,"nodeType":82},{},[],{"metadata":9571,"sys":9574,"fields":9579},{"tags":9572,"concepts":9573},[],[],{"space":9575,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9577,"publishedVersion":62,"revision":44,"locale":29},{"sys":9576},{"type":12,"linkType":13,"id":14},{"sys":9578},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9580},{"url":403,"details":9581,"fileName":409,"contentType":410},{"size":405,"image":9582},{"width":407,"height":408},{"sys":9584,"fields":9587},{"id":9585,"createdAt":9586},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":9588,"slug":9589,"articleIntro":9588,"category":9590},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[9591],{"metadata":9592,"sys":9595,"fields":9602},{"tags":9593,"concepts":9594},[],[],{"space":9596,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9598,"publishedVersion":359,"revision":62,"contentType":9600,"locale":29},{"sys":9597},{"type":12,"linkType":13,"id":14},{"sys":9599},{"id":21,"type":12,"linkType":22},{"sys":9601},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9603,"metaTitle":369,"metaDescription":370,"mainTitle":9604,"subtitle":388,"heroImage":9619,"ctaButton":411,"ctaLink":412},[368],{"data":9605,"content":9606,"nodeType":74},{},[9607,9613],{"data":9608,"content":9609,"nodeType":78},{},[9610],{"data":9611,"marks":9612,"value":380,"nodeType":82},{},[],{"data":9614,"content":9615,"nodeType":87},{},[9616],{"data":9617,"marks":9618,"value":387,"nodeType":82},{},[],{"metadata":9620,"sys":9623,"fields":9628},{"tags":9621,"concepts":9622},[],[],{"space":9624,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9626,"publishedVersion":62,"revision":44,"locale":29},{"sys":9625},{"type":12,"linkType":13,"id":14},{"sys":9627},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9629},{"url":403,"details":9630,"fileName":409,"contentType":410},{"size":405,"image":9631},{"width":407,"height":408},{"sys":9633,"fields":9636},{"id":9634,"createdAt":9635},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":9637,"slug":9638,"articleIntro":9637,"category":9639},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[9640],{"metadata":9641,"sys":9644,"fields":9651},{"tags":9642,"concepts":9643},[],[],{"space":9645,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9647,"publishedVersion":359,"revision":62,"contentType":9649,"locale":29},{"sys":9646},{"type":12,"linkType":13,"id":14},{"sys":9648},{"id":21,"type":12,"linkType":22},{"sys":9650},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9652,"metaTitle":369,"metaDescription":370,"mainTitle":9653,"subtitle":388,"heroImage":9668,"ctaButton":411,"ctaLink":412},[368],{"data":9654,"content":9655,"nodeType":74},{},[9656,9662],{"data":9657,"content":9658,"nodeType":78},{},[9659],{"data":9660,"marks":9661,"value":380,"nodeType":82},{},[],{"data":9663,"content":9664,"nodeType":87},{},[9665],{"data":9666,"marks":9667,"value":387,"nodeType":82},{},[],{"metadata":9669,"sys":9672,"fields":9677},{"tags":9670,"concepts":9671},[],[],{"space":9673,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9675,"publishedVersion":62,"revision":44,"locale":29},{"sys":9674},{"type":12,"linkType":13,"id":14},{"sys":9676},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9678},{"url":403,"details":9679,"fileName":409,"contentType":410},{"size":405,"image":9680},{"width":407,"height":408},{"sys":9682,"fields":9685},{"id":9683,"createdAt":9684},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":9686,"slug":9687,"articleIntro":9686,"category":9688},"4886 - Charges","compte-4886-charges",[9689],{"metadata":9690,"sys":9693,"fields":9700},{"tags":9691,"concepts":9692},[],[],{"space":9694,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9696,"publishedVersion":359,"revision":62,"contentType":9698,"locale":29},{"sys":9695},{"type":12,"linkType":13,"id":14},{"sys":9697},{"id":21,"type":12,"linkType":22},{"sys":9699},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9701,"metaTitle":369,"metaDescription":370,"mainTitle":9702,"subtitle":388,"heroImage":9717,"ctaButton":411,"ctaLink":412},[368],{"data":9703,"content":9704,"nodeType":74},{},[9705,9711],{"data":9706,"content":9707,"nodeType":78},{},[9708],{"data":9709,"marks":9710,"value":380,"nodeType":82},{},[],{"data":9712,"content":9713,"nodeType":87},{},[9714],{"data":9715,"marks":9716,"value":387,"nodeType":82},{},[],{"metadata":9718,"sys":9721,"fields":9726},{"tags":9719,"concepts":9720},[],[],{"space":9722,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9724,"publishedVersion":62,"revision":44,"locale":29},{"sys":9723},{"type":12,"linkType":13,"id":14},{"sys":9725},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9727},{"url":403,"details":9728,"fileName":409,"contentType":410},{"size":405,"image":9729},{"width":407,"height":408},{"sys":9731,"fields":9734},{"id":9732,"createdAt":9733},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":9735,"slug":9736,"articleIntro":9735,"category":9737},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[9738],{"metadata":9739,"sys":9742,"fields":9749},{"tags":9740,"concepts":9741},[],[],{"space":9743,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9745,"publishedVersion":359,"revision":62,"contentType":9747,"locale":29},{"sys":9744},{"type":12,"linkType":13,"id":14},{"sys":9746},{"id":21,"type":12,"linkType":22},{"sys":9748},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9750,"metaTitle":369,"metaDescription":370,"mainTitle":9751,"subtitle":388,"heroImage":9766,"ctaButton":411,"ctaLink":412},[368],{"data":9752,"content":9753,"nodeType":74},{},[9754,9760],{"data":9755,"content":9756,"nodeType":78},{},[9757],{"data":9758,"marks":9759,"value":380,"nodeType":82},{},[],{"data":9761,"content":9762,"nodeType":87},{},[9763],{"data":9764,"marks":9765,"value":387,"nodeType":82},{},[],{"metadata":9767,"sys":9770,"fields":9775},{"tags":9768,"concepts":9769},[],[],{"space":9771,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9773,"publishedVersion":62,"revision":44,"locale":29},{"sys":9772},{"type":12,"linkType":13,"id":14},{"sys":9774},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9776},{"url":403,"details":9777,"fileName":409,"contentType":410},{"size":405,"image":9778},{"width":407,"height":408},{"sys":9780,"fields":9783},{"id":9781,"createdAt":9782},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":9784,"slug":9785,"articleIntro":-1,"category":9786},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[9787],{"metadata":9788,"sys":9791,"fields":9798},{"tags":9789,"concepts":9790},[],[],{"space":9792,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9794,"publishedVersion":359,"revision":62,"contentType":9796,"locale":29},{"sys":9793},{"type":12,"linkType":13,"id":14},{"sys":9795},{"id":21,"type":12,"linkType":22},{"sys":9797},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9799,"metaTitle":369,"metaDescription":370,"mainTitle":9800,"subtitle":388,"heroImage":9815,"ctaButton":411,"ctaLink":412},[368],{"data":9801,"content":9802,"nodeType":74},{},[9803,9809],{"data":9804,"content":9805,"nodeType":78},{},[9806],{"data":9807,"marks":9808,"value":380,"nodeType":82},{},[],{"data":9810,"content":9811,"nodeType":87},{},[9812],{"data":9813,"marks":9814,"value":387,"nodeType":82},{},[],{"metadata":9816,"sys":9819,"fields":9824},{"tags":9817,"concepts":9818},[],[],{"space":9820,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9822,"publishedVersion":62,"revision":44,"locale":29},{"sys":9821},{"type":12,"linkType":13,"id":14},{"sys":9823},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9825},{"url":403,"details":9826,"fileName":409,"contentType":410},{"size":405,"image":9827},{"width":407,"height":408},{"sys":9829,"fields":9832},{"id":9830,"createdAt":9831},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":9833,"slug":9834,"articleIntro":9833,"category":9835},"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",[9836],{"metadata":9837,"sys":9840,"fields":9847},{"tags":9838,"concepts":9839},[],[],{"space":9841,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9843,"publishedVersion":359,"revision":62,"contentType":9845,"locale":29},{"sys":9842},{"type":12,"linkType":13,"id":14},{"sys":9844},{"id":21,"type":12,"linkType":22},{"sys":9846},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9848,"metaTitle":369,"metaDescription":370,"mainTitle":9849,"subtitle":388,"heroImage":9864,"ctaButton":411,"ctaLink":412},[368],{"data":9850,"content":9851,"nodeType":74},{},[9852,9858],{"data":9853,"content":9854,"nodeType":78},{},[9855],{"data":9856,"marks":9857,"value":380,"nodeType":82},{},[],{"data":9859,"content":9860,"nodeType":87},{},[9861],{"data":9862,"marks":9863,"value":387,"nodeType":82},{},[],{"metadata":9865,"sys":9868,"fields":9873},{"tags":9866,"concepts":9867},[],[],{"space":9869,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9871,"publishedVersion":62,"revision":44,"locale":29},{"sys":9870},{"type":12,"linkType":13,"id":14},{"sys":9872},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9874},{"url":403,"details":9875,"fileName":409,"contentType":410},{"size":405,"image":9876},{"width":407,"height":408},{"sys":9878,"fields":9881},{"id":9879,"createdAt":9880},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":9882,"slug":9883,"articleIntro":-1,"category":9884},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[9885],{"metadata":9886,"sys":9889,"fields":9896},{"tags":9887,"concepts":9888},[],[],{"space":9890,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9892,"publishedVersion":359,"revision":62,"contentType":9894,"locale":29},{"sys":9891},{"type":12,"linkType":13,"id":14},{"sys":9893},{"id":21,"type":12,"linkType":22},{"sys":9895},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9897,"metaTitle":369,"metaDescription":370,"mainTitle":9898,"subtitle":388,"heroImage":9913,"ctaButton":411,"ctaLink":412},[368],{"data":9899,"content":9900,"nodeType":74},{},[9901,9907],{"data":9902,"content":9903,"nodeType":78},{},[9904],{"data":9905,"marks":9906,"value":380,"nodeType":82},{},[],{"data":9908,"content":9909,"nodeType":87},{},[9910],{"data":9911,"marks":9912,"value":387,"nodeType":82},{},[],{"metadata":9914,"sys":9917,"fields":9922},{"tags":9915,"concepts":9916},[],[],{"space":9918,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9920,"publishedVersion":62,"revision":44,"locale":29},{"sys":9919},{"type":12,"linkType":13,"id":14},{"sys":9921},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9923},{"url":403,"details":9924,"fileName":409,"contentType":410},{"size":405,"image":9925},{"width":407,"height":408},{"sys":9927,"fields":9930},{"id":9928,"createdAt":9929},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":9931,"slug":9932,"articleIntro":9931,"category":9933},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[9934],{"metadata":9935,"sys":9938,"fields":9945},{"tags":9936,"concepts":9937},[],[],{"space":9939,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9941,"publishedVersion":359,"revision":62,"contentType":9943,"locale":29},{"sys":9940},{"type":12,"linkType":13,"id":14},{"sys":9942},{"id":21,"type":12,"linkType":22},{"sys":9944},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9946,"metaTitle":369,"metaDescription":370,"mainTitle":9947,"subtitle":388,"heroImage":9962,"ctaButton":411,"ctaLink":412},[368],{"data":9948,"content":9949,"nodeType":74},{},[9950,9956],{"data":9951,"content":9952,"nodeType":78},{},[9953],{"data":9954,"marks":9955,"value":380,"nodeType":82},{},[],{"data":9957,"content":9958,"nodeType":87},{},[9959],{"data":9960,"marks":9961,"value":387,"nodeType":82},{},[],{"metadata":9963,"sys":9966,"fields":9971},{"tags":9964,"concepts":9965},[],[],{"space":9967,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":9969,"publishedVersion":62,"revision":44,"locale":29},{"sys":9968},{"type":12,"linkType":13,"id":14},{"sys":9970},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":9972},{"url":403,"details":9973,"fileName":409,"contentType":410},{"size":405,"image":9974},{"width":407,"height":408},{"sys":9976,"fields":9979},{"id":9977,"createdAt":9978},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":9980,"slug":9981,"articleIntro":9980,"category":9982},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[9983],{"metadata":9984,"sys":9987,"fields":9994},{"tags":9985,"concepts":9986},[],[],{"space":9988,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":9990,"publishedVersion":359,"revision":62,"contentType":9992,"locale":29},{"sys":9989},{"type":12,"linkType":13,"id":14},{"sys":9991},{"id":21,"type":12,"linkType":22},{"sys":9993},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":9995,"metaTitle":369,"metaDescription":370,"mainTitle":9996,"subtitle":388,"heroImage":10011,"ctaButton":411,"ctaLink":412},[368],{"data":9997,"content":9998,"nodeType":74},{},[9999,10005],{"data":10000,"content":10001,"nodeType":78},{},[10002],{"data":10003,"marks":10004,"value":380,"nodeType":82},{},[],{"data":10006,"content":10007,"nodeType":87},{},[10008],{"data":10009,"marks":10010,"value":387,"nodeType":82},{},[],{"metadata":10012,"sys":10015,"fields":10020},{"tags":10013,"concepts":10014},[],[],{"space":10016,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10018,"publishedVersion":62,"revision":44,"locale":29},{"sys":10017},{"type":12,"linkType":13,"id":14},{"sys":10019},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10021},{"url":403,"details":10022,"fileName":409,"contentType":410},{"size":405,"image":10023},{"width":407,"height":408},{"sys":10025,"fields":10028},{"id":10026,"createdAt":10027},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":10029,"slug":10030,"articleIntro":10029,"category":10031},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[10032],{"metadata":10033,"sys":10036,"fields":10043},{"tags":10034,"concepts":10035},[],[],{"space":10037,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10039,"publishedVersion":359,"revision":62,"contentType":10041,"locale":29},{"sys":10038},{"type":12,"linkType":13,"id":14},{"sys":10040},{"id":21,"type":12,"linkType":22},{"sys":10042},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10044,"metaTitle":369,"metaDescription":370,"mainTitle":10045,"subtitle":388,"heroImage":10060,"ctaButton":411,"ctaLink":412},[368],{"data":10046,"content":10047,"nodeType":74},{},[10048,10054],{"data":10049,"content":10050,"nodeType":78},{},[10051],{"data":10052,"marks":10053,"value":380,"nodeType":82},{},[],{"data":10055,"content":10056,"nodeType":87},{},[10057],{"data":10058,"marks":10059,"value":387,"nodeType":82},{},[],{"metadata":10061,"sys":10064,"fields":10069},{"tags":10062,"concepts":10063},[],[],{"space":10065,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10067,"publishedVersion":62,"revision":44,"locale":29},{"sys":10066},{"type":12,"linkType":13,"id":14},{"sys":10068},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10070},{"url":403,"details":10071,"fileName":409,"contentType":410},{"size":405,"image":10072},{"width":407,"height":408},{"sys":10074,"fields":10077},{"id":10075,"createdAt":10076},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":10078,"slug":10079,"articleIntro":-1,"category":10080},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[10081],{"metadata":10082,"sys":10085,"fields":10092},{"tags":10083,"concepts":10084},[],[],{"space":10086,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10088,"publishedVersion":359,"revision":62,"contentType":10090,"locale":29},{"sys":10087},{"type":12,"linkType":13,"id":14},{"sys":10089},{"id":21,"type":12,"linkType":22},{"sys":10091},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10093,"metaTitle":369,"metaDescription":370,"mainTitle":10094,"subtitle":388,"heroImage":10109,"ctaButton":411,"ctaLink":412},[368],{"data":10095,"content":10096,"nodeType":74},{},[10097,10103],{"data":10098,"content":10099,"nodeType":78},{},[10100],{"data":10101,"marks":10102,"value":380,"nodeType":82},{},[],{"data":10104,"content":10105,"nodeType":87},{},[10106],{"data":10107,"marks":10108,"value":387,"nodeType":82},{},[],{"metadata":10110,"sys":10113,"fields":10118},{"tags":10111,"concepts":10112},[],[],{"space":10114,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10116,"publishedVersion":62,"revision":44,"locale":29},{"sys":10115},{"type":12,"linkType":13,"id":14},{"sys":10117},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10119},{"url":403,"details":10120,"fileName":409,"contentType":410},{"size":405,"image":10121},{"width":407,"height":408},{"sys":10123,"fields":10126},{"id":10124,"createdAt":10125},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":10127,"slug":10128,"articleIntro":10127,"category":10129},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[10130],{"metadata":10131,"sys":10134,"fields":10141},{"tags":10132,"concepts":10133},[],[],{"space":10135,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10137,"publishedVersion":359,"revision":62,"contentType":10139,"locale":29},{"sys":10136},{"type":12,"linkType":13,"id":14},{"sys":10138},{"id":21,"type":12,"linkType":22},{"sys":10140},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10142,"metaTitle":369,"metaDescription":370,"mainTitle":10143,"subtitle":388,"heroImage":10158,"ctaButton":411,"ctaLink":412},[368],{"data":10144,"content":10145,"nodeType":74},{},[10146,10152],{"data":10147,"content":10148,"nodeType":78},{},[10149],{"data":10150,"marks":10151,"value":380,"nodeType":82},{},[],{"data":10153,"content":10154,"nodeType":87},{},[10155],{"data":10156,"marks":10157,"value":387,"nodeType":82},{},[],{"metadata":10159,"sys":10162,"fields":10167},{"tags":10160,"concepts":10161},[],[],{"space":10163,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10165,"publishedVersion":62,"revision":44,"locale":29},{"sys":10164},{"type":12,"linkType":13,"id":14},{"sys":10166},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10168},{"url":403,"details":10169,"fileName":409,"contentType":410},{"size":405,"image":10170},{"width":407,"height":408},{"sys":10172,"fields":10175},{"id":10173,"createdAt":10174},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":10176,"slug":10177,"articleIntro":10176,"category":10178},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[10179],{"metadata":10180,"sys":10183,"fields":10190},{"tags":10181,"concepts":10182},[],[],{"space":10184,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10186,"publishedVersion":359,"revision":62,"contentType":10188,"locale":29},{"sys":10185},{"type":12,"linkType":13,"id":14},{"sys":10187},{"id":21,"type":12,"linkType":22},{"sys":10189},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10191,"metaTitle":369,"metaDescription":370,"mainTitle":10192,"subtitle":388,"heroImage":10207,"ctaButton":411,"ctaLink":412},[368],{"data":10193,"content":10194,"nodeType":74},{},[10195,10201],{"data":10196,"content":10197,"nodeType":78},{},[10198],{"data":10199,"marks":10200,"value":380,"nodeType":82},{},[],{"data":10202,"content":10203,"nodeType":87},{},[10204],{"data":10205,"marks":10206,"value":387,"nodeType":82},{},[],{"metadata":10208,"sys":10211,"fields":10216},{"tags":10209,"concepts":10210},[],[],{"space":10212,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10214,"publishedVersion":62,"revision":44,"locale":29},{"sys":10213},{"type":12,"linkType":13,"id":14},{"sys":10215},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10217},{"url":403,"details":10218,"fileName":409,"contentType":410},{"size":405,"image":10219},{"width":407,"height":408},{"sys":10221,"fields":10224},{"id":10222,"createdAt":10223},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":10225,"slug":10226,"articleIntro":10227,"category":10228},"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.",[10229],{"metadata":10230,"sys":10233,"fields":10240},{"tags":10231,"concepts":10232},[],[],{"space":10234,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10236,"publishedVersion":359,"revision":62,"contentType":10238,"locale":29},{"sys":10235},{"type":12,"linkType":13,"id":14},{"sys":10237},{"id":21,"type":12,"linkType":22},{"sys":10239},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10241,"metaTitle":369,"metaDescription":370,"mainTitle":10242,"subtitle":388,"heroImage":10257,"ctaButton":411,"ctaLink":412},[368],{"data":10243,"content":10244,"nodeType":74},{},[10245,10251],{"data":10246,"content":10247,"nodeType":78},{},[10248],{"data":10249,"marks":10250,"value":380,"nodeType":82},{},[],{"data":10252,"content":10253,"nodeType":87},{},[10254],{"data":10255,"marks":10256,"value":387,"nodeType":82},{},[],{"metadata":10258,"sys":10261,"fields":10266},{"tags":10259,"concepts":10260},[],[],{"space":10262,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10264,"publishedVersion":62,"revision":44,"locale":29},{"sys":10263},{"type":12,"linkType":13,"id":14},{"sys":10265},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10267},{"url":403,"details":10268,"fileName":409,"contentType":410},{"size":405,"image":10269},{"width":407,"height":408},{"sys":10271,"fields":10274},{"id":10272,"createdAt":10273},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":10275,"slug":10276,"articleIntro":10275,"category":10277},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[10278],{"metadata":10279,"sys":10282,"fields":10289},{"tags":10280,"concepts":10281},[],[],{"space":10283,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10285,"publishedVersion":359,"revision":62,"contentType":10287,"locale":29},{"sys":10284},{"type":12,"linkType":13,"id":14},{"sys":10286},{"id":21,"type":12,"linkType":22},{"sys":10288},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10290,"metaTitle":369,"metaDescription":370,"mainTitle":10291,"subtitle":388,"heroImage":10306,"ctaButton":411,"ctaLink":412},[368],{"data":10292,"content":10293,"nodeType":74},{},[10294,10300],{"data":10295,"content":10296,"nodeType":78},{},[10297],{"data":10298,"marks":10299,"value":380,"nodeType":82},{},[],{"data":10301,"content":10302,"nodeType":87},{},[10303],{"data":10304,"marks":10305,"value":387,"nodeType":82},{},[],{"metadata":10307,"sys":10310,"fields":10315},{"tags":10308,"concepts":10309},[],[],{"space":10311,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10313,"publishedVersion":62,"revision":44,"locale":29},{"sys":10312},{"type":12,"linkType":13,"id":14},{"sys":10314},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10316},{"url":403,"details":10317,"fileName":409,"contentType":410},{"size":405,"image":10318},{"width":407,"height":408},{"sys":10320,"fields":10323},{"id":10321,"createdAt":10322},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":10324,"slug":10325,"articleIntro":10324,"category":10326},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[10327],{"metadata":10328,"sys":10331,"fields":10338},{"tags":10329,"concepts":10330},[],[],{"space":10332,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10334,"publishedVersion":359,"revision":62,"contentType":10336,"locale":29},{"sys":10333},{"type":12,"linkType":13,"id":14},{"sys":10335},{"id":21,"type":12,"linkType":22},{"sys":10337},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10339,"metaTitle":369,"metaDescription":370,"mainTitle":10340,"subtitle":388,"heroImage":10355,"ctaButton":411,"ctaLink":412},[368],{"data":10341,"content":10342,"nodeType":74},{},[10343,10349],{"data":10344,"content":10345,"nodeType":78},{},[10346],{"data":10347,"marks":10348,"value":380,"nodeType":82},{},[],{"data":10350,"content":10351,"nodeType":87},{},[10352],{"data":10353,"marks":10354,"value":387,"nodeType":82},{},[],{"metadata":10356,"sys":10359,"fields":10364},{"tags":10357,"concepts":10358},[],[],{"space":10360,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10362,"publishedVersion":62,"revision":44,"locale":29},{"sys":10361},{"type":12,"linkType":13,"id":14},{"sys":10363},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10365},{"url":403,"details":10366,"fileName":409,"contentType":410},{"size":405,"image":10367},{"width":407,"height":408},{"sys":10369,"fields":10372},{"id":10370,"createdAt":10371},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":10373,"slug":10374,"articleIntro":10373,"category":10375},"Compte 508 - Obligations","compte-508-obligations",[10376],{"metadata":10377,"sys":10380,"fields":10387},{"tags":10378,"concepts":10379},[],[],{"space":10381,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10383,"publishedVersion":359,"revision":62,"contentType":10385,"locale":29},{"sys":10382},{"type":12,"linkType":13,"id":14},{"sys":10384},{"id":21,"type":12,"linkType":22},{"sys":10386},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10388,"metaTitle":369,"metaDescription":370,"mainTitle":10389,"subtitle":388,"heroImage":10404,"ctaButton":411,"ctaLink":412},[368],{"data":10390,"content":10391,"nodeType":74},{},[10392,10398],{"data":10393,"content":10394,"nodeType":78},{},[10395],{"data":10396,"marks":10397,"value":380,"nodeType":82},{},[],{"data":10399,"content":10400,"nodeType":87},{},[10401],{"data":10402,"marks":10403,"value":387,"nodeType":82},{},[],{"metadata":10405,"sys":10408,"fields":10413},{"tags":10406,"concepts":10407},[],[],{"space":10409,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10411,"publishedVersion":62,"revision":44,"locale":29},{"sys":10410},{"type":12,"linkType":13,"id":14},{"sys":10412},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10414},{"url":403,"details":10415,"fileName":409,"contentType":410},{"size":405,"image":10416},{"width":407,"height":408},{"sys":10418,"fields":10421},{"id":10419,"createdAt":10420},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":10422,"slug":10423,"articleIntro":10422,"category":10424},"Compte 106 - Réserves","compte-106-reserves",[10425],{"metadata":10426,"sys":10429,"fields":10436},{"tags":10427,"concepts":10428},[],[],{"space":10430,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10432,"publishedVersion":359,"revision":62,"contentType":10434,"locale":29},{"sys":10431},{"type":12,"linkType":13,"id":14},{"sys":10433},{"id":21,"type":12,"linkType":22},{"sys":10435},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10437,"metaTitle":369,"metaDescription":370,"mainTitle":10438,"subtitle":388,"heroImage":10453,"ctaButton":411,"ctaLink":412},[368],{"data":10439,"content":10440,"nodeType":74},{},[10441,10447],{"data":10442,"content":10443,"nodeType":78},{},[10444],{"data":10445,"marks":10446,"value":380,"nodeType":82},{},[],{"data":10448,"content":10449,"nodeType":87},{},[10450],{"data":10451,"marks":10452,"value":387,"nodeType":82},{},[],{"metadata":10454,"sys":10457,"fields":10462},{"tags":10455,"concepts":10456},[],[],{"space":10458,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10460,"publishedVersion":62,"revision":44,"locale":29},{"sys":10459},{"type":12,"linkType":13,"id":14},{"sys":10461},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10463},{"url":403,"details":10464,"fileName":409,"contentType":410},{"size":405,"image":10465},{"width":407,"height":408},{"sys":10467,"fields":10470},{"id":10468,"createdAt":10469},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":10471,"slug":10472,"articleIntro":10471,"category":10473},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[10474],{"metadata":10475,"sys":10478,"fields":10485},{"tags":10476,"concepts":10477},[],[],{"space":10479,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10481,"publishedVersion":359,"revision":62,"contentType":10483,"locale":29},{"sys":10480},{"type":12,"linkType":13,"id":14},{"sys":10482},{"id":21,"type":12,"linkType":22},{"sys":10484},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10486,"metaTitle":369,"metaDescription":370,"mainTitle":10487,"subtitle":388,"heroImage":10502,"ctaButton":411,"ctaLink":412},[368],{"data":10488,"content":10489,"nodeType":74},{},[10490,10496],{"data":10491,"content":10492,"nodeType":78},{},[10493],{"data":10494,"marks":10495,"value":380,"nodeType":82},{},[],{"data":10497,"content":10498,"nodeType":87},{},[10499],{"data":10500,"marks":10501,"value":387,"nodeType":82},{},[],{"metadata":10503,"sys":10506,"fields":10511},{"tags":10504,"concepts":10505},[],[],{"space":10507,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10509,"publishedVersion":62,"revision":44,"locale":29},{"sys":10508},{"type":12,"linkType":13,"id":14},{"sys":10510},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10512},{"url":403,"details":10513,"fileName":409,"contentType":410},{"size":405,"image":10514},{"width":407,"height":408},{"sys":10516,"fields":10519},{"id":10517,"createdAt":10518},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":10520,"slug":10521,"articleIntro":10520,"category":10522},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[10523],{"metadata":10524,"sys":10527,"fields":10534},{"tags":10525,"concepts":10526},[],[],{"space":10528,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10530,"publishedVersion":359,"revision":62,"contentType":10532,"locale":29},{"sys":10529},{"type":12,"linkType":13,"id":14},{"sys":10531},{"id":21,"type":12,"linkType":22},{"sys":10533},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10535,"metaTitle":369,"metaDescription":370,"mainTitle":10536,"subtitle":388,"heroImage":10551,"ctaButton":411,"ctaLink":412},[368],{"data":10537,"content":10538,"nodeType":74},{},[10539,10545],{"data":10540,"content":10541,"nodeType":78},{},[10542],{"data":10543,"marks":10544,"value":380,"nodeType":82},{},[],{"data":10546,"content":10547,"nodeType":87},{},[10548],{"data":10549,"marks":10550,"value":387,"nodeType":82},{},[],{"metadata":10552,"sys":10555,"fields":10560},{"tags":10553,"concepts":10554},[],[],{"space":10556,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10558,"publishedVersion":62,"revision":44,"locale":29},{"sys":10557},{"type":12,"linkType":13,"id":14},{"sys":10559},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10561},{"url":403,"details":10562,"fileName":409,"contentType":410},{"size":405,"image":10563},{"width":407,"height":408},{"sys":10565,"fields":10568},{"id":10566,"createdAt":10567},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":10569,"slug":10570,"articleIntro":-1,"category":10571},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[10572],{"metadata":10573,"sys":10576,"fields":10583},{"tags":10574,"concepts":10575},[],[],{"space":10577,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10579,"publishedVersion":359,"revision":62,"contentType":10581,"locale":29},{"sys":10578},{"type":12,"linkType":13,"id":14},{"sys":10580},{"id":21,"type":12,"linkType":22},{"sys":10582},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10584,"metaTitle":369,"metaDescription":370,"mainTitle":10585,"subtitle":388,"heroImage":10600,"ctaButton":411,"ctaLink":412},[368],{"data":10586,"content":10587,"nodeType":74},{},[10588,10594],{"data":10589,"content":10590,"nodeType":78},{},[10591],{"data":10592,"marks":10593,"value":380,"nodeType":82},{},[],{"data":10595,"content":10596,"nodeType":87},{},[10597],{"data":10598,"marks":10599,"value":387,"nodeType":82},{},[],{"metadata":10601,"sys":10604,"fields":10609},{"tags":10602,"concepts":10603},[],[],{"space":10605,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10607,"publishedVersion":62,"revision":44,"locale":29},{"sys":10606},{"type":12,"linkType":13,"id":14},{"sys":10608},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10610},{"url":403,"details":10611,"fileName":409,"contentType":410},{"size":405,"image":10612},{"width":407,"height":408},{"sys":10614,"fields":10617},{"id":10615,"createdAt":10616},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":10618,"slug":10619,"articleIntro":10618,"category":10620},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[10621],{"metadata":10622,"sys":10625,"fields":10632},{"tags":10623,"concepts":10624},[],[],{"space":10626,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10628,"publishedVersion":359,"revision":62,"contentType":10630,"locale":29},{"sys":10627},{"type":12,"linkType":13,"id":14},{"sys":10629},{"id":21,"type":12,"linkType":22},{"sys":10631},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10633,"metaTitle":369,"metaDescription":370,"mainTitle":10634,"subtitle":388,"heroImage":10649,"ctaButton":411,"ctaLink":412},[368],{"data":10635,"content":10636,"nodeType":74},{},[10637,10643],{"data":10638,"content":10639,"nodeType":78},{},[10640],{"data":10641,"marks":10642,"value":380,"nodeType":82},{},[],{"data":10644,"content":10645,"nodeType":87},{},[10646],{"data":10647,"marks":10648,"value":387,"nodeType":82},{},[],{"metadata":10650,"sys":10653,"fields":10658},{"tags":10651,"concepts":10652},[],[],{"space":10654,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10656,"publishedVersion":62,"revision":44,"locale":29},{"sys":10655},{"type":12,"linkType":13,"id":14},{"sys":10657},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10659},{"url":403,"details":10660,"fileName":409,"contentType":410},{"size":405,"image":10661},{"width":407,"height":408},{"sys":10663,"fields":10666},{"id":10664,"createdAt":10665},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":10667,"slug":10668,"articleIntro":-1,"category":10669},"Compte 66 - Charges financières","compte-66-charges-financieres",[10670],{"metadata":10671,"sys":10674,"fields":10681},{"tags":10672,"concepts":10673},[],[],{"space":10675,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10677,"publishedVersion":359,"revision":62,"contentType":10679,"locale":29},{"sys":10676},{"type":12,"linkType":13,"id":14},{"sys":10678},{"id":21,"type":12,"linkType":22},{"sys":10680},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10682,"metaTitle":369,"metaDescription":370,"mainTitle":10683,"subtitle":388,"heroImage":10698,"ctaButton":411,"ctaLink":412},[368],{"data":10684,"content":10685,"nodeType":74},{},[10686,10692],{"data":10687,"content":10688,"nodeType":78},{},[10689],{"data":10690,"marks":10691,"value":380,"nodeType":82},{},[],{"data":10693,"content":10694,"nodeType":87},{},[10695],{"data":10696,"marks":10697,"value":387,"nodeType":82},{},[],{"metadata":10699,"sys":10702,"fields":10707},{"tags":10700,"concepts":10701},[],[],{"space":10703,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10705,"publishedVersion":62,"revision":44,"locale":29},{"sys":10704},{"type":12,"linkType":13,"id":14},{"sys":10706},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10708},{"url":403,"details":10709,"fileName":409,"contentType":410},{"size":405,"image":10710},{"width":407,"height":408},{"sys":10712,"fields":10715},{"id":10713,"createdAt":10714},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":10716,"slug":10717,"articleIntro":10716,"category":10718},"Compte 213 - Constructions","compte-213-constructions",[10719],{"metadata":10720,"sys":10723,"fields":10730},{"tags":10721,"concepts":10722},[],[],{"space":10724,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10726,"publishedVersion":359,"revision":62,"contentType":10728,"locale":29},{"sys":10725},{"type":12,"linkType":13,"id":14},{"sys":10727},{"id":21,"type":12,"linkType":22},{"sys":10729},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10731,"metaTitle":369,"metaDescription":370,"mainTitle":10732,"subtitle":388,"heroImage":10747,"ctaButton":411,"ctaLink":412},[368],{"data":10733,"content":10734,"nodeType":74},{},[10735,10741],{"data":10736,"content":10737,"nodeType":78},{},[10738],{"data":10739,"marks":10740,"value":380,"nodeType":82},{},[],{"data":10742,"content":10743,"nodeType":87},{},[10744],{"data":10745,"marks":10746,"value":387,"nodeType":82},{},[],{"metadata":10748,"sys":10751,"fields":10756},{"tags":10749,"concepts":10750},[],[],{"space":10752,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10754,"publishedVersion":62,"revision":44,"locale":29},{"sys":10753},{"type":12,"linkType":13,"id":14},{"sys":10755},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10757},{"url":403,"details":10758,"fileName":409,"contentType":410},{"size":405,"image":10759},{"width":407,"height":408},{"sys":10761,"fields":10764},{"id":10762,"createdAt":10763},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":10765,"slug":10766,"articleIntro":10765,"category":10767},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[10768],{"metadata":10769,"sys":10772,"fields":10779},{"tags":10770,"concepts":10771},[],[],{"space":10773,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10775,"publishedVersion":359,"revision":62,"contentType":10777,"locale":29},{"sys":10774},{"type":12,"linkType":13,"id":14},{"sys":10776},{"id":21,"type":12,"linkType":22},{"sys":10778},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10780,"metaTitle":369,"metaDescription":370,"mainTitle":10781,"subtitle":388,"heroImage":10796,"ctaButton":411,"ctaLink":412},[368],{"data":10782,"content":10783,"nodeType":74},{},[10784,10790],{"data":10785,"content":10786,"nodeType":78},{},[10787],{"data":10788,"marks":10789,"value":380,"nodeType":82},{},[],{"data":10791,"content":10792,"nodeType":87},{},[10793],{"data":10794,"marks":10795,"value":387,"nodeType":82},{},[],{"metadata":10797,"sys":10800,"fields":10805},{"tags":10798,"concepts":10799},[],[],{"space":10801,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10803,"publishedVersion":62,"revision":44,"locale":29},{"sys":10802},{"type":12,"linkType":13,"id":14},{"sys":10804},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10806},{"url":403,"details":10807,"fileName":409,"contentType":410},{"size":405,"image":10808},{"width":407,"height":408},{"sys":10810,"fields":10813},{"id":10811,"createdAt":10812},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":10814,"slug":10815,"articleIntro":10814,"category":10816},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[10817],{"metadata":10818,"sys":10821,"fields":10828},{"tags":10819,"concepts":10820},[],[],{"space":10822,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10824,"publishedVersion":359,"revision":62,"contentType":10826,"locale":29},{"sys":10823},{"type":12,"linkType":13,"id":14},{"sys":10825},{"id":21,"type":12,"linkType":22},{"sys":10827},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10829,"metaTitle":369,"metaDescription":370,"mainTitle":10830,"subtitle":388,"heroImage":10845,"ctaButton":411,"ctaLink":412},[368],{"data":10831,"content":10832,"nodeType":74},{},[10833,10839],{"data":10834,"content":10835,"nodeType":78},{},[10836],{"data":10837,"marks":10838,"value":380,"nodeType":82},{},[],{"data":10840,"content":10841,"nodeType":87},{},[10842],{"data":10843,"marks":10844,"value":387,"nodeType":82},{},[],{"metadata":10846,"sys":10849,"fields":10854},{"tags":10847,"concepts":10848},[],[],{"space":10850,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10852,"publishedVersion":62,"revision":44,"locale":29},{"sys":10851},{"type":12,"linkType":13,"id":14},{"sys":10853},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10855},{"url":403,"details":10856,"fileName":409,"contentType":410},{"size":405,"image":10857},{"width":407,"height":408},{"sys":10859,"fields":10862},{"id":10860,"createdAt":10861},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":10863,"slug":10864,"articleIntro":10863,"category":10865},"668 - Autres charges financières","compte-668-autres-charges-financieres",[10866],{"metadata":10867,"sys":10870,"fields":10877},{"tags":10868,"concepts":10869},[],[],{"space":10871,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10873,"publishedVersion":359,"revision":62,"contentType":10875,"locale":29},{"sys":10872},{"type":12,"linkType":13,"id":14},{"sys":10874},{"id":21,"type":12,"linkType":22},{"sys":10876},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10878,"metaTitle":369,"metaDescription":370,"mainTitle":10879,"subtitle":388,"heroImage":10894,"ctaButton":411,"ctaLink":412},[368],{"data":10880,"content":10881,"nodeType":74},{},[10882,10888],{"data":10883,"content":10884,"nodeType":78},{},[10885],{"data":10886,"marks":10887,"value":380,"nodeType":82},{},[],{"data":10889,"content":10890,"nodeType":87},{},[10891],{"data":10892,"marks":10893,"value":387,"nodeType":82},{},[],{"metadata":10895,"sys":10898,"fields":10903},{"tags":10896,"concepts":10897},[],[],{"space":10899,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10901,"publishedVersion":62,"revision":44,"locale":29},{"sys":10900},{"type":12,"linkType":13,"id":14},{"sys":10902},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10904},{"url":403,"details":10905,"fileName":409,"contentType":410},{"size":405,"image":10906},{"width":407,"height":408},{"sys":10908,"fields":10911},{"id":10909,"createdAt":10910},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":10912,"slug":10913,"articleIntro":10912,"category":10914},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[10915],{"metadata":10916,"sys":10919,"fields":10926},{"tags":10917,"concepts":10918},[],[],{"space":10920,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10922,"publishedVersion":359,"revision":62,"contentType":10924,"locale":29},{"sys":10921},{"type":12,"linkType":13,"id":14},{"sys":10923},{"id":21,"type":12,"linkType":22},{"sys":10925},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10927,"metaTitle":369,"metaDescription":370,"mainTitle":10928,"subtitle":388,"heroImage":10943,"ctaButton":411,"ctaLink":412},[368],{"data":10929,"content":10930,"nodeType":74},{},[10931,10937],{"data":10932,"content":10933,"nodeType":78},{},[10934],{"data":10935,"marks":10936,"value":380,"nodeType":82},{},[],{"data":10938,"content":10939,"nodeType":87},{},[10940],{"data":10941,"marks":10942,"value":387,"nodeType":82},{},[],{"metadata":10944,"sys":10947,"fields":10952},{"tags":10945,"concepts":10946},[],[],{"space":10948,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10950,"publishedVersion":62,"revision":44,"locale":29},{"sys":10949},{"type":12,"linkType":13,"id":14},{"sys":10951},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":10953},{"url":403,"details":10954,"fileName":409,"contentType":410},{"size":405,"image":10955},{"width":407,"height":408},{"sys":10957,"fields":10960},{"id":10958,"createdAt":10959},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":10961,"slug":10962,"articleIntro":10961,"category":10963},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[10964],{"metadata":10965,"sys":10968,"fields":10975},{"tags":10966,"concepts":10967},[],[],{"space":10969,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":10971,"publishedVersion":359,"revision":62,"contentType":10973,"locale":29},{"sys":10970},{"type":12,"linkType":13,"id":14},{"sys":10972},{"id":21,"type":12,"linkType":22},{"sys":10974},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":10976,"metaTitle":369,"metaDescription":370,"mainTitle":10977,"subtitle":388,"heroImage":10992,"ctaButton":411,"ctaLink":412},[368],{"data":10978,"content":10979,"nodeType":74},{},[10980,10986],{"data":10981,"content":10982,"nodeType":78},{},[10983],{"data":10984,"marks":10985,"value":380,"nodeType":82},{},[],{"data":10987,"content":10988,"nodeType":87},{},[10989],{"data":10990,"marks":10991,"value":387,"nodeType":82},{},[],{"metadata":10993,"sys":10996,"fields":11001},{"tags":10994,"concepts":10995},[],[],{"space":10997,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":10999,"publishedVersion":62,"revision":44,"locale":29},{"sys":10998},{"type":12,"linkType":13,"id":14},{"sys":11000},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11002},{"url":403,"details":11003,"fileName":409,"contentType":410},{"size":405,"image":11004},{"width":407,"height":408},{"sys":11006,"fields":11009},{"id":11007,"createdAt":11008},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":11010,"slug":11011,"articleIntro":11010,"category":11012},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[11013],{"metadata":11014,"sys":11017,"fields":11024},{"tags":11015,"concepts":11016},[],[],{"space":11018,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11020,"publishedVersion":359,"revision":62,"contentType":11022,"locale":29},{"sys":11019},{"type":12,"linkType":13,"id":14},{"sys":11021},{"id":21,"type":12,"linkType":22},{"sys":11023},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11025,"metaTitle":369,"metaDescription":370,"mainTitle":11026,"subtitle":388,"heroImage":11041,"ctaButton":411,"ctaLink":412},[368],{"data":11027,"content":11028,"nodeType":74},{},[11029,11035],{"data":11030,"content":11031,"nodeType":78},{},[11032],{"data":11033,"marks":11034,"value":380,"nodeType":82},{},[],{"data":11036,"content":11037,"nodeType":87},{},[11038],{"data":11039,"marks":11040,"value":387,"nodeType":82},{},[],{"metadata":11042,"sys":11045,"fields":11050},{"tags":11043,"concepts":11044},[],[],{"space":11046,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11048,"publishedVersion":62,"revision":44,"locale":29},{"sys":11047},{"type":12,"linkType":13,"id":14},{"sys":11049},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11051},{"url":403,"details":11052,"fileName":409,"contentType":410},{"size":405,"image":11053},{"width":407,"height":408},{"sys":11055,"fields":11058},{"id":11056,"createdAt":11057},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":11059,"slug":11060,"articleIntro":11059,"category":11061},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[11062],{"metadata":11063,"sys":11066,"fields":11073},{"tags":11064,"concepts":11065},[],[],{"space":11067,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11069,"publishedVersion":359,"revision":62,"contentType":11071,"locale":29},{"sys":11068},{"type":12,"linkType":13,"id":14},{"sys":11070},{"id":21,"type":12,"linkType":22},{"sys":11072},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11074,"metaTitle":369,"metaDescription":370,"mainTitle":11075,"subtitle":388,"heroImage":11090,"ctaButton":411,"ctaLink":412},[368],{"data":11076,"content":11077,"nodeType":74},{},[11078,11084],{"data":11079,"content":11080,"nodeType":78},{},[11081],{"data":11082,"marks":11083,"value":380,"nodeType":82},{},[],{"data":11085,"content":11086,"nodeType":87},{},[11087],{"data":11088,"marks":11089,"value":387,"nodeType":82},{},[],{"metadata":11091,"sys":11094,"fields":11099},{"tags":11092,"concepts":11093},[],[],{"space":11095,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11097,"publishedVersion":62,"revision":44,"locale":29},{"sys":11096},{"type":12,"linkType":13,"id":14},{"sys":11098},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11100},{"url":403,"details":11101,"fileName":409,"contentType":410},{"size":405,"image":11102},{"width":407,"height":408},{"sys":11104,"fields":11107},{"id":11105,"createdAt":11106},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":11108,"slug":11109,"articleIntro":11108,"category":11110},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[11111],{"metadata":11112,"sys":11115,"fields":11122},{"tags":11113,"concepts":11114},[],[],{"space":11116,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11118,"publishedVersion":359,"revision":62,"contentType":11120,"locale":29},{"sys":11117},{"type":12,"linkType":13,"id":14},{"sys":11119},{"id":21,"type":12,"linkType":22},{"sys":11121},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11123,"metaTitle":369,"metaDescription":370,"mainTitle":11124,"subtitle":388,"heroImage":11139,"ctaButton":411,"ctaLink":412},[368],{"data":11125,"content":11126,"nodeType":74},{},[11127,11133],{"data":11128,"content":11129,"nodeType":78},{},[11130],{"data":11131,"marks":11132,"value":380,"nodeType":82},{},[],{"data":11134,"content":11135,"nodeType":87},{},[11136],{"data":11137,"marks":11138,"value":387,"nodeType":82},{},[],{"metadata":11140,"sys":11143,"fields":11148},{"tags":11141,"concepts":11142},[],[],{"space":11144,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11146,"publishedVersion":62,"revision":44,"locale":29},{"sys":11145},{"type":12,"linkType":13,"id":14},{"sys":11147},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11149},{"url":403,"details":11150,"fileName":409,"contentType":410},{"size":405,"image":11151},{"width":407,"height":408},{"sys":11153,"fields":11156},{"id":11154,"createdAt":11155},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":11157,"slug":11158,"articleIntro":11157,"category":11159},"Compte 503 - Actions","compte-503-actions",[11160],{"metadata":11161,"sys":11164,"fields":11171},{"tags":11162,"concepts":11163},[],[],{"space":11165,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11167,"publishedVersion":359,"revision":62,"contentType":11169,"locale":29},{"sys":11166},{"type":12,"linkType":13,"id":14},{"sys":11168},{"id":21,"type":12,"linkType":22},{"sys":11170},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11172,"metaTitle":369,"metaDescription":370,"mainTitle":11173,"subtitle":388,"heroImage":11188,"ctaButton":411,"ctaLink":412},[368],{"data":11174,"content":11175,"nodeType":74},{},[11176,11182],{"data":11177,"content":11178,"nodeType":78},{},[11179],{"data":11180,"marks":11181,"value":380,"nodeType":82},{},[],{"data":11183,"content":11184,"nodeType":87},{},[11185],{"data":11186,"marks":11187,"value":387,"nodeType":82},{},[],{"metadata":11189,"sys":11192,"fields":11197},{"tags":11190,"concepts":11191},[],[],{"space":11193,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11195,"publishedVersion":62,"revision":44,"locale":29},{"sys":11194},{"type":12,"linkType":13,"id":14},{"sys":11196},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11198},{"url":403,"details":11199,"fileName":409,"contentType":410},{"size":405,"image":11200},{"width":407,"height":408},{"sys":11202,"fields":11205},{"id":11203,"createdAt":11204},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":11206,"slug":11207,"articleIntro":11206,"category":11208},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[11209],{"metadata":11210,"sys":11213,"fields":11220},{"tags":11211,"concepts":11212},[],[],{"space":11214,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11216,"publishedVersion":359,"revision":62,"contentType":11218,"locale":29},{"sys":11215},{"type":12,"linkType":13,"id":14},{"sys":11217},{"id":21,"type":12,"linkType":22},{"sys":11219},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11221,"metaTitle":369,"metaDescription":370,"mainTitle":11222,"subtitle":388,"heroImage":11237,"ctaButton":411,"ctaLink":412},[368],{"data":11223,"content":11224,"nodeType":74},{},[11225,11231],{"data":11226,"content":11227,"nodeType":78},{},[11228],{"data":11229,"marks":11230,"value":380,"nodeType":82},{},[],{"data":11232,"content":11233,"nodeType":87},{},[11234],{"data":11235,"marks":11236,"value":387,"nodeType":82},{},[],{"metadata":11238,"sys":11241,"fields":11246},{"tags":11239,"concepts":11240},[],[],{"space":11242,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11244,"publishedVersion":62,"revision":44,"locale":29},{"sys":11243},{"type":12,"linkType":13,"id":14},{"sys":11245},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11247},{"url":403,"details":11248,"fileName":409,"contentType":410},{"size":405,"image":11249},{"width":407,"height":408},{"sys":11251,"fields":11254},{"id":11252,"createdAt":11253},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":11255,"slug":11256,"articleIntro":11255,"category":11257},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[11258],{"metadata":11259,"sys":11262,"fields":11269},{"tags":11260,"concepts":11261},[],[],{"space":11263,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11265,"publishedVersion":359,"revision":62,"contentType":11267,"locale":29},{"sys":11264},{"type":12,"linkType":13,"id":14},{"sys":11266},{"id":21,"type":12,"linkType":22},{"sys":11268},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11270,"metaTitle":369,"metaDescription":370,"mainTitle":11271,"subtitle":388,"heroImage":11286,"ctaButton":411,"ctaLink":412},[368],{"data":11272,"content":11273,"nodeType":74},{},[11274,11280],{"data":11275,"content":11276,"nodeType":78},{},[11277],{"data":11278,"marks":11279,"value":380,"nodeType":82},{},[],{"data":11281,"content":11282,"nodeType":87},{},[11283],{"data":11284,"marks":11285,"value":387,"nodeType":82},{},[],{"metadata":11287,"sys":11290,"fields":11295},{"tags":11288,"concepts":11289},[],[],{"space":11291,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11293,"publishedVersion":62,"revision":44,"locale":29},{"sys":11292},{"type":12,"linkType":13,"id":14},{"sys":11294},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11296},{"url":403,"details":11297,"fileName":409,"contentType":410},{"size":405,"image":11298},{"width":407,"height":408},{"sys":11300,"fields":11303},{"id":11301,"createdAt":11302},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":11304,"slug":11305,"articleIntro":11304,"category":11306},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[11307],{"metadata":11308,"sys":11311,"fields":11318},{"tags":11309,"concepts":11310},[],[],{"space":11312,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11314,"publishedVersion":359,"revision":62,"contentType":11316,"locale":29},{"sys":11313},{"type":12,"linkType":13,"id":14},{"sys":11315},{"id":21,"type":12,"linkType":22},{"sys":11317},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11319,"metaTitle":369,"metaDescription":370,"mainTitle":11320,"subtitle":388,"heroImage":11335,"ctaButton":411,"ctaLink":412},[368],{"data":11321,"content":11322,"nodeType":74},{},[11323,11329],{"data":11324,"content":11325,"nodeType":78},{},[11326],{"data":11327,"marks":11328,"value":380,"nodeType":82},{},[],{"data":11330,"content":11331,"nodeType":87},{},[11332],{"data":11333,"marks":11334,"value":387,"nodeType":82},{},[],{"metadata":11336,"sys":11339,"fields":11344},{"tags":11337,"concepts":11338},[],[],{"space":11340,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11342,"publishedVersion":62,"revision":44,"locale":29},{"sys":11341},{"type":12,"linkType":13,"id":14},{"sys":11343},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11345},{"url":403,"details":11346,"fileName":409,"contentType":410},{"size":405,"image":11347},{"width":407,"height":408},{"sys":11349,"fields":11352},{"id":11350,"createdAt":11351},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":11353,"slug":11354,"articleIntro":11353,"category":11355},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[11356],{"metadata":11357,"sys":11360,"fields":11367},{"tags":11358,"concepts":11359},[],[],{"space":11361,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11363,"publishedVersion":359,"revision":62,"contentType":11365,"locale":29},{"sys":11362},{"type":12,"linkType":13,"id":14},{"sys":11364},{"id":21,"type":12,"linkType":22},{"sys":11366},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11368,"metaTitle":369,"metaDescription":370,"mainTitle":11369,"subtitle":388,"heroImage":11384,"ctaButton":411,"ctaLink":412},[368],{"data":11370,"content":11371,"nodeType":74},{},[11372,11378],{"data":11373,"content":11374,"nodeType":78},{},[11375],{"data":11376,"marks":11377,"value":380,"nodeType":82},{},[],{"data":11379,"content":11380,"nodeType":87},{},[11381],{"data":11382,"marks":11383,"value":387,"nodeType":82},{},[],{"metadata":11385,"sys":11388,"fields":11393},{"tags":11386,"concepts":11387},[],[],{"space":11389,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11391,"publishedVersion":62,"revision":44,"locale":29},{"sys":11390},{"type":12,"linkType":13,"id":14},{"sys":11392},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11394},{"url":403,"details":11395,"fileName":409,"contentType":410},{"size":405,"image":11396},{"width":407,"height":408},{"sys":11398,"fields":11401},{"id":11399,"createdAt":11400},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":11402,"slug":11403,"articleIntro":11402,"category":11404},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[11405],{"metadata":11406,"sys":11409,"fields":11416},{"tags":11407,"concepts":11408},[],[],{"space":11410,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11412,"publishedVersion":359,"revision":62,"contentType":11414,"locale":29},{"sys":11411},{"type":12,"linkType":13,"id":14},{"sys":11413},{"id":21,"type":12,"linkType":22},{"sys":11415},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11417,"metaTitle":369,"metaDescription":370,"mainTitle":11418,"subtitle":388,"heroImage":11433,"ctaButton":411,"ctaLink":412},[368],{"data":11419,"content":11420,"nodeType":74},{},[11421,11427],{"data":11422,"content":11423,"nodeType":78},{},[11424],{"data":11425,"marks":11426,"value":380,"nodeType":82},{},[],{"data":11428,"content":11429,"nodeType":87},{},[11430],{"data":11431,"marks":11432,"value":387,"nodeType":82},{},[],{"metadata":11434,"sys":11437,"fields":11442},{"tags":11435,"concepts":11436},[],[],{"space":11438,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11440,"publishedVersion":62,"revision":44,"locale":29},{"sys":11439},{"type":12,"linkType":13,"id":14},{"sys":11441},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11443},{"url":403,"details":11444,"fileName":409,"contentType":410},{"size":405,"image":11445},{"width":407,"height":408},{"sys":11447,"fields":11450},{"id":11448,"createdAt":11449},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":11451,"slug":11452,"articleIntro":11451,"category":11453},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[11454],{"metadata":11455,"sys":11458,"fields":11465},{"tags":11456,"concepts":11457},[],[],{"space":11459,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11461,"publishedVersion":359,"revision":62,"contentType":11463,"locale":29},{"sys":11460},{"type":12,"linkType":13,"id":14},{"sys":11462},{"id":21,"type":12,"linkType":22},{"sys":11464},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11466,"metaTitle":369,"metaDescription":370,"mainTitle":11467,"subtitle":388,"heroImage":11482,"ctaButton":411,"ctaLink":412},[368],{"data":11468,"content":11469,"nodeType":74},{},[11470,11476],{"data":11471,"content":11472,"nodeType":78},{},[11473],{"data":11474,"marks":11475,"value":380,"nodeType":82},{},[],{"data":11477,"content":11478,"nodeType":87},{},[11479],{"data":11480,"marks":11481,"value":387,"nodeType":82},{},[],{"metadata":11483,"sys":11486,"fields":11491},{"tags":11484,"concepts":11485},[],[],{"space":11487,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11489,"publishedVersion":62,"revision":44,"locale":29},{"sys":11488},{"type":12,"linkType":13,"id":14},{"sys":11490},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11492},{"url":403,"details":11493,"fileName":409,"contentType":410},{"size":405,"image":11494},{"width":407,"height":408},{"sys":11496,"fields":11499},{"id":11497,"createdAt":11498},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":11500,"slug":11501,"articleIntro":11500,"category":11502},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[11503],{"metadata":11504,"sys":11507,"fields":11514},{"tags":11505,"concepts":11506},[],[],{"space":11508,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11510,"publishedVersion":359,"revision":62,"contentType":11512,"locale":29},{"sys":11509},{"type":12,"linkType":13,"id":14},{"sys":11511},{"id":21,"type":12,"linkType":22},{"sys":11513},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11515,"metaTitle":369,"metaDescription":370,"mainTitle":11516,"subtitle":388,"heroImage":11531,"ctaButton":411,"ctaLink":412},[368],{"data":11517,"content":11518,"nodeType":74},{},[11519,11525],{"data":11520,"content":11521,"nodeType":78},{},[11522],{"data":11523,"marks":11524,"value":380,"nodeType":82},{},[],{"data":11526,"content":11527,"nodeType":87},{},[11528],{"data":11529,"marks":11530,"value":387,"nodeType":82},{},[],{"metadata":11532,"sys":11535,"fields":11540},{"tags":11533,"concepts":11534},[],[],{"space":11536,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11538,"publishedVersion":62,"revision":44,"locale":29},{"sys":11537},{"type":12,"linkType":13,"id":14},{"sys":11539},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11541},{"url":403,"details":11542,"fileName":409,"contentType":410},{"size":405,"image":11543},{"width":407,"height":408},{"sys":11545,"fields":11548},{"id":11546,"createdAt":11547},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":11549,"slug":11550,"articleIntro":-1,"category":11551},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[11552],{"metadata":11553,"sys":11556,"fields":11563},{"tags":11554,"concepts":11555},[],[],{"space":11557,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11559,"publishedVersion":359,"revision":62,"contentType":11561,"locale":29},{"sys":11558},{"type":12,"linkType":13,"id":14},{"sys":11560},{"id":21,"type":12,"linkType":22},{"sys":11562},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11564,"metaTitle":369,"metaDescription":370,"mainTitle":11565,"subtitle":388,"heroImage":11580,"ctaButton":411,"ctaLink":412},[368],{"data":11566,"content":11567,"nodeType":74},{},[11568,11574],{"data":11569,"content":11570,"nodeType":78},{},[11571],{"data":11572,"marks":11573,"value":380,"nodeType":82},{},[],{"data":11575,"content":11576,"nodeType":87},{},[11577],{"data":11578,"marks":11579,"value":387,"nodeType":82},{},[],{"metadata":11581,"sys":11584,"fields":11589},{"tags":11582,"concepts":11583},[],[],{"space":11585,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11587,"publishedVersion":62,"revision":44,"locale":29},{"sys":11586},{"type":12,"linkType":13,"id":14},{"sys":11588},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11590},{"url":403,"details":11591,"fileName":409,"contentType":410},{"size":405,"image":11592},{"width":407,"height":408},{"sys":11594,"fields":11597},{"id":11595,"createdAt":11596},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":11598,"slug":11599,"articleIntro":11598,"category":11600},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[11601],{"metadata":11602,"sys":11605,"fields":11612},{"tags":11603,"concepts":11604},[],[],{"space":11606,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11608,"publishedVersion":359,"revision":62,"contentType":11610,"locale":29},{"sys":11607},{"type":12,"linkType":13,"id":14},{"sys":11609},{"id":21,"type":12,"linkType":22},{"sys":11611},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11613,"metaTitle":369,"metaDescription":370,"mainTitle":11614,"subtitle":388,"heroImage":11629,"ctaButton":411,"ctaLink":412},[368],{"data":11615,"content":11616,"nodeType":74},{},[11617,11623],{"data":11618,"content":11619,"nodeType":78},{},[11620],{"data":11621,"marks":11622,"value":380,"nodeType":82},{},[],{"data":11624,"content":11625,"nodeType":87},{},[11626],{"data":11627,"marks":11628,"value":387,"nodeType":82},{},[],{"metadata":11630,"sys":11633,"fields":11638},{"tags":11631,"concepts":11632},[],[],{"space":11634,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11636,"publishedVersion":62,"revision":44,"locale":29},{"sys":11635},{"type":12,"linkType":13,"id":14},{"sys":11637},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11639},{"url":403,"details":11640,"fileName":409,"contentType":410},{"size":405,"image":11641},{"width":407,"height":408},{"sys":11643,"fields":11646},{"id":11644,"createdAt":11645},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":11647,"slug":11648,"articleIntro":-1,"category":11649},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[11650],{"metadata":11651,"sys":11654,"fields":11661},{"tags":11652,"concepts":11653},[],[],{"space":11655,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11657,"publishedVersion":359,"revision":62,"contentType":11659,"locale":29},{"sys":11656},{"type":12,"linkType":13,"id":14},{"sys":11658},{"id":21,"type":12,"linkType":22},{"sys":11660},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11662,"metaTitle":369,"metaDescription":370,"mainTitle":11663,"subtitle":388,"heroImage":11678,"ctaButton":411,"ctaLink":412},[368],{"data":11664,"content":11665,"nodeType":74},{},[11666,11672],{"data":11667,"content":11668,"nodeType":78},{},[11669],{"data":11670,"marks":11671,"value":380,"nodeType":82},{},[],{"data":11673,"content":11674,"nodeType":87},{},[11675],{"data":11676,"marks":11677,"value":387,"nodeType":82},{},[],{"metadata":11679,"sys":11682,"fields":11687},{"tags":11680,"concepts":11681},[],[],{"space":11683,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11685,"publishedVersion":62,"revision":44,"locale":29},{"sys":11684},{"type":12,"linkType":13,"id":14},{"sys":11686},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11688},{"url":403,"details":11689,"fileName":409,"contentType":410},{"size":405,"image":11690},{"width":407,"height":408},{"sys":11692,"fields":11695},{"id":11693,"createdAt":11694},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":11696,"slug":11697,"articleIntro":11696,"category":11698},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[11699],{"metadata":11700,"sys":11703,"fields":11710},{"tags":11701,"concepts":11702},[],[],{"space":11704,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11706,"publishedVersion":359,"revision":62,"contentType":11708,"locale":29},{"sys":11705},{"type":12,"linkType":13,"id":14},{"sys":11707},{"id":21,"type":12,"linkType":22},{"sys":11709},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11711,"metaTitle":369,"metaDescription":370,"mainTitle":11712,"subtitle":388,"heroImage":11727,"ctaButton":411,"ctaLink":412},[368],{"data":11713,"content":11714,"nodeType":74},{},[11715,11721],{"data":11716,"content":11717,"nodeType":78},{},[11718],{"data":11719,"marks":11720,"value":380,"nodeType":82},{},[],{"data":11722,"content":11723,"nodeType":87},{},[11724],{"data":11725,"marks":11726,"value":387,"nodeType":82},{},[],{"metadata":11728,"sys":11731,"fields":11736},{"tags":11729,"concepts":11730},[],[],{"space":11732,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11734,"publishedVersion":62,"revision":44,"locale":29},{"sys":11733},{"type":12,"linkType":13,"id":14},{"sys":11735},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11737},{"url":403,"details":11738,"fileName":409,"contentType":410},{"size":405,"image":11739},{"width":407,"height":408},{"sys":11741,"fields":11744},{"id":11742,"createdAt":11743},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":11745,"slug":11746,"articleIntro":11745,"category":11747},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[11748],{"metadata":11749,"sys":11752,"fields":11759},{"tags":11750,"concepts":11751},[],[],{"space":11753,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11755,"publishedVersion":359,"revision":62,"contentType":11757,"locale":29},{"sys":11754},{"type":12,"linkType":13,"id":14},{"sys":11756},{"id":21,"type":12,"linkType":22},{"sys":11758},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11760,"metaTitle":369,"metaDescription":370,"mainTitle":11761,"subtitle":388,"heroImage":11776,"ctaButton":411,"ctaLink":412},[368],{"data":11762,"content":11763,"nodeType":74},{},[11764,11770],{"data":11765,"content":11766,"nodeType":78},{},[11767],{"data":11768,"marks":11769,"value":380,"nodeType":82},{},[],{"data":11771,"content":11772,"nodeType":87},{},[11773],{"data":11774,"marks":11775,"value":387,"nodeType":82},{},[],{"metadata":11777,"sys":11780,"fields":11785},{"tags":11778,"concepts":11779},[],[],{"space":11781,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11783,"publishedVersion":62,"revision":44,"locale":29},{"sys":11782},{"type":12,"linkType":13,"id":14},{"sys":11784},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11786},{"url":403,"details":11787,"fileName":409,"contentType":410},{"size":405,"image":11788},{"width":407,"height":408},{"sys":11790,"fields":11793},{"id":11791,"createdAt":11792},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":11794,"slug":11795,"articleIntro":11794,"category":11796},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[11797],{"metadata":11798,"sys":11801,"fields":11808},{"tags":11799,"concepts":11800},[],[],{"space":11802,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11804,"publishedVersion":359,"revision":62,"contentType":11806,"locale":29},{"sys":11803},{"type":12,"linkType":13,"id":14},{"sys":11805},{"id":21,"type":12,"linkType":22},{"sys":11807},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11809,"metaTitle":369,"metaDescription":370,"mainTitle":11810,"subtitle":388,"heroImage":11825,"ctaButton":411,"ctaLink":412},[368],{"data":11811,"content":11812,"nodeType":74},{},[11813,11819],{"data":11814,"content":11815,"nodeType":78},{},[11816],{"data":11817,"marks":11818,"value":380,"nodeType":82},{},[],{"data":11820,"content":11821,"nodeType":87},{},[11822],{"data":11823,"marks":11824,"value":387,"nodeType":82},{},[],{"metadata":11826,"sys":11829,"fields":11834},{"tags":11827,"concepts":11828},[],[],{"space":11830,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11832,"publishedVersion":62,"revision":44,"locale":29},{"sys":11831},{"type":12,"linkType":13,"id":14},{"sys":11833},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11835},{"url":403,"details":11836,"fileName":409,"contentType":410},{"size":405,"image":11837},{"width":407,"height":408},{"sys":11839,"fields":11842},{"id":11840,"createdAt":11841},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":11843,"slug":11844,"articleIntro":11843,"category":11845},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[11846],{"metadata":11847,"sys":11850,"fields":11857},{"tags":11848,"concepts":11849},[],[],{"space":11851,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11853,"publishedVersion":359,"revision":62,"contentType":11855,"locale":29},{"sys":11852},{"type":12,"linkType":13,"id":14},{"sys":11854},{"id":21,"type":12,"linkType":22},{"sys":11856},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11858,"metaTitle":369,"metaDescription":370,"mainTitle":11859,"subtitle":388,"heroImage":11874,"ctaButton":411,"ctaLink":412},[368],{"data":11860,"content":11861,"nodeType":74},{},[11862,11868],{"data":11863,"content":11864,"nodeType":78},{},[11865],{"data":11866,"marks":11867,"value":380,"nodeType":82},{},[],{"data":11869,"content":11870,"nodeType":87},{},[11871],{"data":11872,"marks":11873,"value":387,"nodeType":82},{},[],{"metadata":11875,"sys":11878,"fields":11883},{"tags":11876,"concepts":11877},[],[],{"space":11879,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11881,"publishedVersion":62,"revision":44,"locale":29},{"sys":11880},{"type":12,"linkType":13,"id":14},{"sys":11882},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11884},{"url":403,"details":11885,"fileName":409,"contentType":410},{"size":405,"image":11886},{"width":407,"height":408},{"sys":11888,"fields":11891},{"id":11889,"createdAt":11890},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":11892,"slug":11893,"articleIntro":-1,"category":11894},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[11895],{"metadata":11896,"sys":11899,"fields":11906},{"tags":11897,"concepts":11898},[],[],{"space":11900,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11902,"publishedVersion":359,"revision":62,"contentType":11904,"locale":29},{"sys":11901},{"type":12,"linkType":13,"id":14},{"sys":11903},{"id":21,"type":12,"linkType":22},{"sys":11905},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11907,"metaTitle":369,"metaDescription":370,"mainTitle":11908,"subtitle":388,"heroImage":11923,"ctaButton":411,"ctaLink":412},[368],{"data":11909,"content":11910,"nodeType":74},{},[11911,11917],{"data":11912,"content":11913,"nodeType":78},{},[11914],{"data":11915,"marks":11916,"value":380,"nodeType":82},{},[],{"data":11918,"content":11919,"nodeType":87},{},[11920],{"data":11921,"marks":11922,"value":387,"nodeType":82},{},[],{"metadata":11924,"sys":11927,"fields":11932},{"tags":11925,"concepts":11926},[],[],{"space":11928,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11930,"publishedVersion":62,"revision":44,"locale":29},{"sys":11929},{"type":12,"linkType":13,"id":14},{"sys":11931},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11933},{"url":403,"details":11934,"fileName":409,"contentType":410},{"size":405,"image":11935},{"width":407,"height":408},{"sys":11937,"fields":11940},{"id":11938,"createdAt":11939},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":11941,"slug":11942,"articleIntro":11941,"category":11943},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[11944],{"metadata":11945,"sys":11948,"fields":11955},{"tags":11946,"concepts":11947},[],[],{"space":11949,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":11951,"publishedVersion":359,"revision":62,"contentType":11953,"locale":29},{"sys":11950},{"type":12,"linkType":13,"id":14},{"sys":11952},{"id":21,"type":12,"linkType":22},{"sys":11954},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":11956,"metaTitle":369,"metaDescription":370,"mainTitle":11957,"subtitle":388,"heroImage":11972,"ctaButton":411,"ctaLink":412},[368],{"data":11958,"content":11959,"nodeType":74},{},[11960,11966],{"data":11961,"content":11962,"nodeType":78},{},[11963],{"data":11964,"marks":11965,"value":380,"nodeType":82},{},[],{"data":11967,"content":11968,"nodeType":87},{},[11969],{"data":11970,"marks":11971,"value":387,"nodeType":82},{},[],{"metadata":11973,"sys":11976,"fields":11981},{"tags":11974,"concepts":11975},[],[],{"space":11977,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":11979,"publishedVersion":62,"revision":44,"locale":29},{"sys":11978},{"type":12,"linkType":13,"id":14},{"sys":11980},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":11982},{"url":403,"details":11983,"fileName":409,"contentType":410},{"size":405,"image":11984},{"width":407,"height":408},{"sys":11986,"fields":11989},{"id":11987,"createdAt":11988},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":11990,"slug":11991,"articleIntro":11992,"category":11993},"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.",[11994],{"metadata":11995,"sys":11998,"fields":12005},{"tags":11996,"concepts":11997},[],[],{"space":11999,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12001,"publishedVersion":359,"revision":62,"contentType":12003,"locale":29},{"sys":12000},{"type":12,"linkType":13,"id":14},{"sys":12002},{"id":21,"type":12,"linkType":22},{"sys":12004},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12006,"metaTitle":369,"metaDescription":370,"mainTitle":12007,"subtitle":388,"heroImage":12022,"ctaButton":411,"ctaLink":412},[368],{"data":12008,"content":12009,"nodeType":74},{},[12010,12016],{"data":12011,"content":12012,"nodeType":78},{},[12013],{"data":12014,"marks":12015,"value":380,"nodeType":82},{},[],{"data":12017,"content":12018,"nodeType":87},{},[12019],{"data":12020,"marks":12021,"value":387,"nodeType":82},{},[],{"metadata":12023,"sys":12026,"fields":12031},{"tags":12024,"concepts":12025},[],[],{"space":12027,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12029,"publishedVersion":62,"revision":44,"locale":29},{"sys":12028},{"type":12,"linkType":13,"id":14},{"sys":12030},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12032},{"url":403,"details":12033,"fileName":409,"contentType":410},{"size":405,"image":12034},{"width":407,"height":408},{"sys":12036,"fields":12039},{"id":12037,"createdAt":12038},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":12040,"slug":12041,"articleIntro":12040,"category":12042},"Compte 6026 - Emballages","compte-6026-emballages",[12043],{"metadata":12044,"sys":12047,"fields":12054},{"tags":12045,"concepts":12046},[],[],{"space":12048,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12050,"publishedVersion":359,"revision":62,"contentType":12052,"locale":29},{"sys":12049},{"type":12,"linkType":13,"id":14},{"sys":12051},{"id":21,"type":12,"linkType":22},{"sys":12053},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12055,"metaTitle":369,"metaDescription":370,"mainTitle":12056,"subtitle":388,"heroImage":12071,"ctaButton":411,"ctaLink":412},[368],{"data":12057,"content":12058,"nodeType":74},{},[12059,12065],{"data":12060,"content":12061,"nodeType":78},{},[12062],{"data":12063,"marks":12064,"value":380,"nodeType":82},{},[],{"data":12066,"content":12067,"nodeType":87},{},[12068],{"data":12069,"marks":12070,"value":387,"nodeType":82},{},[],{"metadata":12072,"sys":12075,"fields":12080},{"tags":12073,"concepts":12074},[],[],{"space":12076,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12078,"publishedVersion":62,"revision":44,"locale":29},{"sys":12077},{"type":12,"linkType":13,"id":14},{"sys":12079},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12081},{"url":403,"details":12082,"fileName":409,"contentType":410},{"size":405,"image":12083},{"width":407,"height":408},{"sys":12085,"fields":12088},{"id":12086,"createdAt":12087},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":12089,"slug":12090,"articleIntro":12089,"category":12091},"6161 - Multirisques","compte-6161-multirisques",[12092],{"metadata":12093,"sys":12096,"fields":12103},{"tags":12094,"concepts":12095},[],[],{"space":12097,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12099,"publishedVersion":359,"revision":62,"contentType":12101,"locale":29},{"sys":12098},{"type":12,"linkType":13,"id":14},{"sys":12100},{"id":21,"type":12,"linkType":22},{"sys":12102},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12104,"metaTitle":369,"metaDescription":370,"mainTitle":12105,"subtitle":388,"heroImage":12120,"ctaButton":411,"ctaLink":412},[368],{"data":12106,"content":12107,"nodeType":74},{},[12108,12114],{"data":12109,"content":12110,"nodeType":78},{},[12111],{"data":12112,"marks":12113,"value":380,"nodeType":82},{},[],{"data":12115,"content":12116,"nodeType":87},{},[12117],{"data":12118,"marks":12119,"value":387,"nodeType":82},{},[],{"metadata":12121,"sys":12124,"fields":12129},{"tags":12122,"concepts":12123},[],[],{"space":12125,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12127,"publishedVersion":62,"revision":44,"locale":29},{"sys":12126},{"type":12,"linkType":13,"id":14},{"sys":12128},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12130},{"url":403,"details":12131,"fileName":409,"contentType":410},{"size":405,"image":12132},{"width":407,"height":408},{"sys":12134,"fields":12137},{"id":12135,"createdAt":12136},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":12138,"slug":12139,"articleIntro":12138,"category":12140},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[12141],{"metadata":12142,"sys":12145,"fields":12152},{"tags":12143,"concepts":12144},[],[],{"space":12146,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12148,"publishedVersion":359,"revision":62,"contentType":12150,"locale":29},{"sys":12147},{"type":12,"linkType":13,"id":14},{"sys":12149},{"id":21,"type":12,"linkType":22},{"sys":12151},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12153,"metaTitle":369,"metaDescription":370,"mainTitle":12154,"subtitle":388,"heroImage":12169,"ctaButton":411,"ctaLink":412},[368],{"data":12155,"content":12156,"nodeType":74},{},[12157,12163],{"data":12158,"content":12159,"nodeType":78},{},[12160],{"data":12161,"marks":12162,"value":380,"nodeType":82},{},[],{"data":12164,"content":12165,"nodeType":87},{},[12166],{"data":12167,"marks":12168,"value":387,"nodeType":82},{},[],{"metadata":12170,"sys":12173,"fields":12178},{"tags":12171,"concepts":12172},[],[],{"space":12174,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12176,"publishedVersion":62,"revision":44,"locale":29},{"sys":12175},{"type":12,"linkType":13,"id":14},{"sys":12177},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12179},{"url":403,"details":12180,"fileName":409,"contentType":410},{"size":405,"image":12181},{"width":407,"height":408},{"sys":12183,"fields":12186},{"id":12184,"createdAt":12185},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":12187,"slug":12188,"articleIntro":12187,"category":12189},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[12190],{"metadata":12191,"sys":12194,"fields":12201},{"tags":12192,"concepts":12193},[],[],{"space":12195,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12197,"publishedVersion":359,"revision":62,"contentType":12199,"locale":29},{"sys":12196},{"type":12,"linkType":13,"id":14},{"sys":12198},{"id":21,"type":12,"linkType":22},{"sys":12200},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12202,"metaTitle":369,"metaDescription":370,"mainTitle":12203,"subtitle":388,"heroImage":12218,"ctaButton":411,"ctaLink":412},[368],{"data":12204,"content":12205,"nodeType":74},{},[12206,12212],{"data":12207,"content":12208,"nodeType":78},{},[12209],{"data":12210,"marks":12211,"value":380,"nodeType":82},{},[],{"data":12213,"content":12214,"nodeType":87},{},[12215],{"data":12216,"marks":12217,"value":387,"nodeType":82},{},[],{"metadata":12219,"sys":12222,"fields":12227},{"tags":12220,"concepts":12221},[],[],{"space":12223,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12225,"publishedVersion":62,"revision":44,"locale":29},{"sys":12224},{"type":12,"linkType":13,"id":14},{"sys":12226},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12228},{"url":403,"details":12229,"fileName":409,"contentType":410},{"size":405,"image":12230},{"width":407,"height":408},{"sys":12232,"fields":12235},{"id":12233,"createdAt":12234},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":12236,"slug":12237,"articleIntro":12236,"category":12238},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[12239],{"metadata":12240,"sys":12243,"fields":12250},{"tags":12241,"concepts":12242},[],[],{"space":12244,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12246,"publishedVersion":359,"revision":62,"contentType":12248,"locale":29},{"sys":12245},{"type":12,"linkType":13,"id":14},{"sys":12247},{"id":21,"type":12,"linkType":22},{"sys":12249},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12251,"metaTitle":369,"metaDescription":370,"mainTitle":12252,"subtitle":388,"heroImage":12267,"ctaButton":411,"ctaLink":412},[368],{"data":12253,"content":12254,"nodeType":74},{},[12255,12261],{"data":12256,"content":12257,"nodeType":78},{},[12258],{"data":12259,"marks":12260,"value":380,"nodeType":82},{},[],{"data":12262,"content":12263,"nodeType":87},{},[12264],{"data":12265,"marks":12266,"value":387,"nodeType":82},{},[],{"metadata":12268,"sys":12271,"fields":12276},{"tags":12269,"concepts":12270},[],[],{"space":12272,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12274,"publishedVersion":62,"revision":44,"locale":29},{"sys":12273},{"type":12,"linkType":13,"id":14},{"sys":12275},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12277},{"url":403,"details":12278,"fileName":409,"contentType":410},{"size":405,"image":12279},{"width":407,"height":408},{"sys":12281,"fields":12284},{"id":12282,"createdAt":12283},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":12285,"slug":12286,"articleIntro":12285,"category":12287},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[12288],{"metadata":12289,"sys":12292,"fields":12299},{"tags":12290,"concepts":12291},[],[],{"space":12293,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12295,"publishedVersion":359,"revision":62,"contentType":12297,"locale":29},{"sys":12294},{"type":12,"linkType":13,"id":14},{"sys":12296},{"id":21,"type":12,"linkType":22},{"sys":12298},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12300,"metaTitle":369,"metaDescription":370,"mainTitle":12301,"subtitle":388,"heroImage":12316,"ctaButton":411,"ctaLink":412},[368],{"data":12302,"content":12303,"nodeType":74},{},[12304,12310],{"data":12305,"content":12306,"nodeType":78},{},[12307],{"data":12308,"marks":12309,"value":380,"nodeType":82},{},[],{"data":12311,"content":12312,"nodeType":87},{},[12313],{"data":12314,"marks":12315,"value":387,"nodeType":82},{},[],{"metadata":12317,"sys":12320,"fields":12325},{"tags":12318,"concepts":12319},[],[],{"space":12321,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12323,"publishedVersion":62,"revision":44,"locale":29},{"sys":12322},{"type":12,"linkType":13,"id":14},{"sys":12324},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12326},{"url":403,"details":12327,"fileName":409,"contentType":410},{"size":405,"image":12328},{"width":407,"height":408},{"sys":12330,"fields":12333},{"id":12331,"createdAt":12332},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":12334,"slug":12335,"articleIntro":12334,"category":12336},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[12337],{"metadata":12338,"sys":12341,"fields":12348},{"tags":12339,"concepts":12340},[],[],{"space":12342,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12344,"publishedVersion":359,"revision":62,"contentType":12346,"locale":29},{"sys":12343},{"type":12,"linkType":13,"id":14},{"sys":12345},{"id":21,"type":12,"linkType":22},{"sys":12347},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12349,"metaTitle":369,"metaDescription":370,"mainTitle":12350,"subtitle":388,"heroImage":12365,"ctaButton":411,"ctaLink":412},[368],{"data":12351,"content":12352,"nodeType":74},{},[12353,12359],{"data":12354,"content":12355,"nodeType":78},{},[12356],{"data":12357,"marks":12358,"value":380,"nodeType":82},{},[],{"data":12360,"content":12361,"nodeType":87},{},[12362],{"data":12363,"marks":12364,"value":387,"nodeType":82},{},[],{"metadata":12366,"sys":12369,"fields":12374},{"tags":12367,"concepts":12368},[],[],{"space":12370,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12372,"publishedVersion":62,"revision":44,"locale":29},{"sys":12371},{"type":12,"linkType":13,"id":14},{"sys":12373},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12375},{"url":403,"details":12376,"fileName":409,"contentType":410},{"size":405,"image":12377},{"width":407,"height":408},{"sys":12379,"fields":12382},{"id":12380,"createdAt":12381},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":12383,"slug":12384,"articleIntro":12383,"category":12385},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[12386],{"metadata":12387,"sys":12390,"fields":12397},{"tags":12388,"concepts":12389},[],[],{"space":12391,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12393,"publishedVersion":359,"revision":62,"contentType":12395,"locale":29},{"sys":12392},{"type":12,"linkType":13,"id":14},{"sys":12394},{"id":21,"type":12,"linkType":22},{"sys":12396},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12398,"metaTitle":369,"metaDescription":370,"mainTitle":12399,"subtitle":388,"heroImage":12414,"ctaButton":411,"ctaLink":412},[368],{"data":12400,"content":12401,"nodeType":74},{},[12402,12408],{"data":12403,"content":12404,"nodeType":78},{},[12405],{"data":12406,"marks":12407,"value":380,"nodeType":82},{},[],{"data":12409,"content":12410,"nodeType":87},{},[12411],{"data":12412,"marks":12413,"value":387,"nodeType":82},{},[],{"metadata":12415,"sys":12418,"fields":12423},{"tags":12416,"concepts":12417},[],[],{"space":12419,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12421,"publishedVersion":62,"revision":44,"locale":29},{"sys":12420},{"type":12,"linkType":13,"id":14},{"sys":12422},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12424},{"url":403,"details":12425,"fileName":409,"contentType":410},{"size":405,"image":12426},{"width":407,"height":408},{"sys":12428,"fields":12431},{"id":12429,"createdAt":12430},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":12432,"slug":12433,"articleIntro":12432,"category":12434},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[12435],{"metadata":12436,"sys":12439,"fields":12446},{"tags":12437,"concepts":12438},[],[],{"space":12440,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12442,"publishedVersion":359,"revision":62,"contentType":12444,"locale":29},{"sys":12441},{"type":12,"linkType":13,"id":14},{"sys":12443},{"id":21,"type":12,"linkType":22},{"sys":12445},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12447,"metaTitle":369,"metaDescription":370,"mainTitle":12448,"subtitle":388,"heroImage":12463,"ctaButton":411,"ctaLink":412},[368],{"data":12449,"content":12450,"nodeType":74},{},[12451,12457],{"data":12452,"content":12453,"nodeType":78},{},[12454],{"data":12455,"marks":12456,"value":380,"nodeType":82},{},[],{"data":12458,"content":12459,"nodeType":87},{},[12460],{"data":12461,"marks":12462,"value":387,"nodeType":82},{},[],{"metadata":12464,"sys":12467,"fields":12472},{"tags":12465,"concepts":12466},[],[],{"space":12468,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12470,"publishedVersion":62,"revision":44,"locale":29},{"sys":12469},{"type":12,"linkType":13,"id":14},{"sys":12471},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12473},{"url":403,"details":12474,"fileName":409,"contentType":410},{"size":405,"image":12475},{"width":407,"height":408},{"sys":12477,"fields":12480},{"id":12478,"createdAt":12479},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":12481,"slug":12482,"articleIntro":12481,"category":12483},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[12484],{"metadata":12485,"sys":12488,"fields":12495},{"tags":12486,"concepts":12487},[],[],{"space":12489,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12491,"publishedVersion":359,"revision":62,"contentType":12493,"locale":29},{"sys":12490},{"type":12,"linkType":13,"id":14},{"sys":12492},{"id":21,"type":12,"linkType":22},{"sys":12494},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12496,"metaTitle":369,"metaDescription":370,"mainTitle":12497,"subtitle":388,"heroImage":12512,"ctaButton":411,"ctaLink":412},[368],{"data":12498,"content":12499,"nodeType":74},{},[12500,12506],{"data":12501,"content":12502,"nodeType":78},{},[12503],{"data":12504,"marks":12505,"value":380,"nodeType":82},{},[],{"data":12507,"content":12508,"nodeType":87},{},[12509],{"data":12510,"marks":12511,"value":387,"nodeType":82},{},[],{"metadata":12513,"sys":12516,"fields":12521},{"tags":12514,"concepts":12515},[],[],{"space":12517,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12519,"publishedVersion":62,"revision":44,"locale":29},{"sys":12518},{"type":12,"linkType":13,"id":14},{"sys":12520},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12522},{"url":403,"details":12523,"fileName":409,"contentType":410},{"size":405,"image":12524},{"width":407,"height":408},{"sys":12526,"fields":12529},{"id":12527,"createdAt":12528},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":12530,"slug":12531,"articleIntro":-1,"category":12532},"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",[12533],{"metadata":12534,"sys":12537,"fields":12544},{"tags":12535,"concepts":12536},[],[],{"space":12538,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12540,"publishedVersion":359,"revision":62,"contentType":12542,"locale":29},{"sys":12539},{"type":12,"linkType":13,"id":14},{"sys":12541},{"id":21,"type":12,"linkType":22},{"sys":12543},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12545,"metaTitle":369,"metaDescription":370,"mainTitle":12546,"subtitle":388,"heroImage":12561,"ctaButton":411,"ctaLink":412},[368],{"data":12547,"content":12548,"nodeType":74},{},[12549,12555],{"data":12550,"content":12551,"nodeType":78},{},[12552],{"data":12553,"marks":12554,"value":380,"nodeType":82},{},[],{"data":12556,"content":12557,"nodeType":87},{},[12558],{"data":12559,"marks":12560,"value":387,"nodeType":82},{},[],{"metadata":12562,"sys":12565,"fields":12570},{"tags":12563,"concepts":12564},[],[],{"space":12566,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12568,"publishedVersion":62,"revision":44,"locale":29},{"sys":12567},{"type":12,"linkType":13,"id":14},{"sys":12569},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12571},{"url":403,"details":12572,"fileName":409,"contentType":410},{"size":405,"image":12573},{"width":407,"height":408},{"sys":12575,"fields":12578},{"id":12576,"createdAt":12577},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":12579,"slug":12580,"articleIntro":12579,"category":12581},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[12582],{"metadata":12583,"sys":12586,"fields":12593},{"tags":12584,"concepts":12585},[],[],{"space":12587,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12589,"publishedVersion":359,"revision":62,"contentType":12591,"locale":29},{"sys":12588},{"type":12,"linkType":13,"id":14},{"sys":12590},{"id":21,"type":12,"linkType":22},{"sys":12592},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12594,"metaTitle":369,"metaDescription":370,"mainTitle":12595,"subtitle":388,"heroImage":12610,"ctaButton":411,"ctaLink":412},[368],{"data":12596,"content":12597,"nodeType":74},{},[12598,12604],{"data":12599,"content":12600,"nodeType":78},{},[12601],{"data":12602,"marks":12603,"value":380,"nodeType":82},{},[],{"data":12605,"content":12606,"nodeType":87},{},[12607],{"data":12608,"marks":12609,"value":387,"nodeType":82},{},[],{"metadata":12611,"sys":12614,"fields":12619},{"tags":12612,"concepts":12613},[],[],{"space":12615,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12617,"publishedVersion":62,"revision":44,"locale":29},{"sys":12616},{"type":12,"linkType":13,"id":14},{"sys":12618},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12620},{"url":403,"details":12621,"fileName":409,"contentType":410},{"size":405,"image":12622},{"width":407,"height":408},{"sys":12624,"fields":12627},{"id":12625,"createdAt":12626},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":12628,"slug":12629,"articleIntro":12628,"category":12630},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[12631],{"metadata":12632,"sys":12635,"fields":12642},{"tags":12633,"concepts":12634},[],[],{"space":12636,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12638,"publishedVersion":359,"revision":62,"contentType":12640,"locale":29},{"sys":12637},{"type":12,"linkType":13,"id":14},{"sys":12639},{"id":21,"type":12,"linkType":22},{"sys":12641},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12643,"metaTitle":369,"metaDescription":370,"mainTitle":12644,"subtitle":388,"heroImage":12659,"ctaButton":411,"ctaLink":412},[368],{"data":12645,"content":12646,"nodeType":74},{},[12647,12653],{"data":12648,"content":12649,"nodeType":78},{},[12650],{"data":12651,"marks":12652,"value":380,"nodeType":82},{},[],{"data":12654,"content":12655,"nodeType":87},{},[12656],{"data":12657,"marks":12658,"value":387,"nodeType":82},{},[],{"metadata":12660,"sys":12663,"fields":12668},{"tags":12661,"concepts":12662},[],[],{"space":12664,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12666,"publishedVersion":62,"revision":44,"locale":29},{"sys":12665},{"type":12,"linkType":13,"id":14},{"sys":12667},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12669},{"url":403,"details":12670,"fileName":409,"contentType":410},{"size":405,"image":12671},{"width":407,"height":408},{"sys":12673,"fields":12676},{"id":12674,"createdAt":12675},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":12677,"slug":12678,"articleIntro":12677,"category":12679},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[12680],{"metadata":12681,"sys":12684,"fields":12691},{"tags":12682,"concepts":12683},[],[],{"space":12685,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12687,"publishedVersion":359,"revision":62,"contentType":12689,"locale":29},{"sys":12686},{"type":12,"linkType":13,"id":14},{"sys":12688},{"id":21,"type":12,"linkType":22},{"sys":12690},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12692,"metaTitle":369,"metaDescription":370,"mainTitle":12693,"subtitle":388,"heroImage":12708,"ctaButton":411,"ctaLink":412},[368],{"data":12694,"content":12695,"nodeType":74},{},[12696,12702],{"data":12697,"content":12698,"nodeType":78},{},[12699],{"data":12700,"marks":12701,"value":380,"nodeType":82},{},[],{"data":12703,"content":12704,"nodeType":87},{},[12705],{"data":12706,"marks":12707,"value":387,"nodeType":82},{},[],{"metadata":12709,"sys":12712,"fields":12717},{"tags":12710,"concepts":12711},[],[],{"space":12713,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12715,"publishedVersion":62,"revision":44,"locale":29},{"sys":12714},{"type":12,"linkType":13,"id":14},{"sys":12716},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12718},{"url":403,"details":12719,"fileName":409,"contentType":410},{"size":405,"image":12720},{"width":407,"height":408},{"sys":12722,"fields":12725},{"id":12723,"createdAt":12724},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":12726,"slug":12727,"articleIntro":12726,"category":12728},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[12729],{"metadata":12730,"sys":12733,"fields":12740},{"tags":12731,"concepts":12732},[],[],{"space":12734,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12736,"publishedVersion":359,"revision":62,"contentType":12738,"locale":29},{"sys":12735},{"type":12,"linkType":13,"id":14},{"sys":12737},{"id":21,"type":12,"linkType":22},{"sys":12739},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12741,"metaTitle":369,"metaDescription":370,"mainTitle":12742,"subtitle":388,"heroImage":12757,"ctaButton":411,"ctaLink":412},[368],{"data":12743,"content":12744,"nodeType":74},{},[12745,12751],{"data":12746,"content":12747,"nodeType":78},{},[12748],{"data":12749,"marks":12750,"value":380,"nodeType":82},{},[],{"data":12752,"content":12753,"nodeType":87},{},[12754],{"data":12755,"marks":12756,"value":387,"nodeType":82},{},[],{"metadata":12758,"sys":12761,"fields":12766},{"tags":12759,"concepts":12760},[],[],{"space":12762,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12764,"publishedVersion":62,"revision":44,"locale":29},{"sys":12763},{"type":12,"linkType":13,"id":14},{"sys":12765},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12767},{"url":403,"details":12768,"fileName":409,"contentType":410},{"size":405,"image":12769},{"width":407,"height":408},{"sys":12771,"fields":12774},{"id":12772,"createdAt":12773},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":12775,"slug":12776,"articleIntro":12777,"category":12778},"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.",[12779],{"metadata":12780,"sys":12783,"fields":12790},{"tags":12781,"concepts":12782},[],[],{"space":12784,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12786,"publishedVersion":359,"revision":62,"contentType":12788,"locale":29},{"sys":12785},{"type":12,"linkType":13,"id":14},{"sys":12787},{"id":21,"type":12,"linkType":22},{"sys":12789},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12791,"metaTitle":369,"metaDescription":370,"mainTitle":12792,"subtitle":388,"heroImage":12807,"ctaButton":411,"ctaLink":412},[368],{"data":12793,"content":12794,"nodeType":74},{},[12795,12801],{"data":12796,"content":12797,"nodeType":78},{},[12798],{"data":12799,"marks":12800,"value":380,"nodeType":82},{},[],{"data":12802,"content":12803,"nodeType":87},{},[12804],{"data":12805,"marks":12806,"value":387,"nodeType":82},{},[],{"metadata":12808,"sys":12811,"fields":12816},{"tags":12809,"concepts":12810},[],[],{"space":12812,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12814,"publishedVersion":62,"revision":44,"locale":29},{"sys":12813},{"type":12,"linkType":13,"id":14},{"sys":12815},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12817},{"url":403,"details":12818,"fileName":409,"contentType":410},{"size":405,"image":12819},{"width":407,"height":408},{"sys":12821,"fields":12824},{"id":12822,"createdAt":12823},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":12825,"slug":12826,"articleIntro":-1,"category":12827},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[12828],{"metadata":12829,"sys":12832,"fields":12839},{"tags":12830,"concepts":12831},[],[],{"space":12833,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12835,"publishedVersion":359,"revision":62,"contentType":12837,"locale":29},{"sys":12834},{"type":12,"linkType":13,"id":14},{"sys":12836},{"id":21,"type":12,"linkType":22},{"sys":12838},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12840,"metaTitle":369,"metaDescription":370,"mainTitle":12841,"subtitle":388,"heroImage":12856,"ctaButton":411,"ctaLink":412},[368],{"data":12842,"content":12843,"nodeType":74},{},[12844,12850],{"data":12845,"content":12846,"nodeType":78},{},[12847],{"data":12848,"marks":12849,"value":380,"nodeType":82},{},[],{"data":12851,"content":12852,"nodeType":87},{},[12853],{"data":12854,"marks":12855,"value":387,"nodeType":82},{},[],{"metadata":12857,"sys":12860,"fields":12865},{"tags":12858,"concepts":12859},[],[],{"space":12861,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12863,"publishedVersion":62,"revision":44,"locale":29},{"sys":12862},{"type":12,"linkType":13,"id":14},{"sys":12864},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12866},{"url":403,"details":12867,"fileName":409,"contentType":410},{"size":405,"image":12868},{"width":407,"height":408},{"sys":12870,"fields":12873},{"id":12871,"createdAt":12872},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":12874,"slug":12875,"articleIntro":12874,"category":12876},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[12877],{"metadata":12878,"sys":12881,"fields":12888},{"tags":12879,"concepts":12880},[],[],{"space":12882,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12884,"publishedVersion":359,"revision":62,"contentType":12886,"locale":29},{"sys":12883},{"type":12,"linkType":13,"id":14},{"sys":12885},{"id":21,"type":12,"linkType":22},{"sys":12887},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12889,"metaTitle":369,"metaDescription":370,"mainTitle":12890,"subtitle":388,"heroImage":12905,"ctaButton":411,"ctaLink":412},[368],{"data":12891,"content":12892,"nodeType":74},{},[12893,12899],{"data":12894,"content":12895,"nodeType":78},{},[12896],{"data":12897,"marks":12898,"value":380,"nodeType":82},{},[],{"data":12900,"content":12901,"nodeType":87},{},[12902],{"data":12903,"marks":12904,"value":387,"nodeType":82},{},[],{"metadata":12906,"sys":12909,"fields":12914},{"tags":12907,"concepts":12908},[],[],{"space":12910,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12912,"publishedVersion":62,"revision":44,"locale":29},{"sys":12911},{"type":12,"linkType":13,"id":14},{"sys":12913},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12915},{"url":403,"details":12916,"fileName":409,"contentType":410},{"size":405,"image":12917},{"width":407,"height":408},{"sys":12919,"fields":12922},{"id":12920,"createdAt":12921},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":12923,"slug":12924,"articleIntro":12923,"category":12925},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[12926],{"metadata":12927,"sys":12930,"fields":12937},{"tags":12928,"concepts":12929},[],[],{"space":12931,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12933,"publishedVersion":359,"revision":62,"contentType":12935,"locale":29},{"sys":12932},{"type":12,"linkType":13,"id":14},{"sys":12934},{"id":21,"type":12,"linkType":22},{"sys":12936},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12938,"metaTitle":369,"metaDescription":370,"mainTitle":12939,"subtitle":388,"heroImage":12954,"ctaButton":411,"ctaLink":412},[368],{"data":12940,"content":12941,"nodeType":74},{},[12942,12948],{"data":12943,"content":12944,"nodeType":78},{},[12945],{"data":12946,"marks":12947,"value":380,"nodeType":82},{},[],{"data":12949,"content":12950,"nodeType":87},{},[12951],{"data":12952,"marks":12953,"value":387,"nodeType":82},{},[],{"metadata":12955,"sys":12958,"fields":12963},{"tags":12956,"concepts":12957},[],[],{"space":12959,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":12961,"publishedVersion":62,"revision":44,"locale":29},{"sys":12960},{"type":12,"linkType":13,"id":14},{"sys":12962},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":12964},{"url":403,"details":12965,"fileName":409,"contentType":410},{"size":405,"image":12966},{"width":407,"height":408},{"sys":12968,"fields":12971},{"id":12969,"createdAt":12970},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":12972,"slug":12973,"articleIntro":12972,"category":12974},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[12975],{"metadata":12976,"sys":12979,"fields":12986},{"tags":12977,"concepts":12978},[],[],{"space":12980,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":12982,"publishedVersion":359,"revision":62,"contentType":12984,"locale":29},{"sys":12981},{"type":12,"linkType":13,"id":14},{"sys":12983},{"id":21,"type":12,"linkType":22},{"sys":12985},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":12987,"metaTitle":369,"metaDescription":370,"mainTitle":12988,"subtitle":388,"heroImage":13003,"ctaButton":411,"ctaLink":412},[368],{"data":12989,"content":12990,"nodeType":74},{},[12991,12997],{"data":12992,"content":12993,"nodeType":78},{},[12994],{"data":12995,"marks":12996,"value":380,"nodeType":82},{},[],{"data":12998,"content":12999,"nodeType":87},{},[13000],{"data":13001,"marks":13002,"value":387,"nodeType":82},{},[],{"metadata":13004,"sys":13007,"fields":13012},{"tags":13005,"concepts":13006},[],[],{"space":13008,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13010,"publishedVersion":62,"revision":44,"locale":29},{"sys":13009},{"type":12,"linkType":13,"id":14},{"sys":13011},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13013},{"url":403,"details":13014,"fileName":409,"contentType":410},{"size":405,"image":13015},{"width":407,"height":408},{"sys":13017,"fields":13020},{"id":13018,"createdAt":13019},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":13021,"slug":13022,"articleIntro":13021,"category":13023},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[13024],{"metadata":13025,"sys":13028,"fields":13035},{"tags":13026,"concepts":13027},[],[],{"space":13029,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13031,"publishedVersion":359,"revision":62,"contentType":13033,"locale":29},{"sys":13030},{"type":12,"linkType":13,"id":14},{"sys":13032},{"id":21,"type":12,"linkType":22},{"sys":13034},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13036,"metaTitle":369,"metaDescription":370,"mainTitle":13037,"subtitle":388,"heroImage":13052,"ctaButton":411,"ctaLink":412},[368],{"data":13038,"content":13039,"nodeType":74},{},[13040,13046],{"data":13041,"content":13042,"nodeType":78},{},[13043],{"data":13044,"marks":13045,"value":380,"nodeType":82},{},[],{"data":13047,"content":13048,"nodeType":87},{},[13049],{"data":13050,"marks":13051,"value":387,"nodeType":82},{},[],{"metadata":13053,"sys":13056,"fields":13061},{"tags":13054,"concepts":13055},[],[],{"space":13057,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13059,"publishedVersion":62,"revision":44,"locale":29},{"sys":13058},{"type":12,"linkType":13,"id":14},{"sys":13060},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13062},{"url":403,"details":13063,"fileName":409,"contentType":410},{"size":405,"image":13064},{"width":407,"height":408},{"sys":13066,"fields":13069},{"id":13067,"createdAt":13068},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":13070,"slug":13071,"articleIntro":13070,"category":13072},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[13073],{"metadata":13074,"sys":13077,"fields":13084},{"tags":13075,"concepts":13076},[],[],{"space":13078,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13080,"publishedVersion":359,"revision":62,"contentType":13082,"locale":29},{"sys":13079},{"type":12,"linkType":13,"id":14},{"sys":13081},{"id":21,"type":12,"linkType":22},{"sys":13083},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13085,"metaTitle":369,"metaDescription":370,"mainTitle":13086,"subtitle":388,"heroImage":13101,"ctaButton":411,"ctaLink":412},[368],{"data":13087,"content":13088,"nodeType":74},{},[13089,13095],{"data":13090,"content":13091,"nodeType":78},{},[13092],{"data":13093,"marks":13094,"value":380,"nodeType":82},{},[],{"data":13096,"content":13097,"nodeType":87},{},[13098],{"data":13099,"marks":13100,"value":387,"nodeType":82},{},[],{"metadata":13102,"sys":13105,"fields":13110},{"tags":13103,"concepts":13104},[],[],{"space":13106,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13108,"publishedVersion":62,"revision":44,"locale":29},{"sys":13107},{"type":12,"linkType":13,"id":14},{"sys":13109},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13111},{"url":403,"details":13112,"fileName":409,"contentType":410},{"size":405,"image":13113},{"width":407,"height":408},{"sys":13115,"fields":13118},{"id":13116,"createdAt":13117},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":13119,"slug":13120,"articleIntro":13119,"category":13121},"6248 - Divers","compte-6248-divers",[13122],{"metadata":13123,"sys":13126,"fields":13133},{"tags":13124,"concepts":13125},[],[],{"space":13127,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13129,"publishedVersion":359,"revision":62,"contentType":13131,"locale":29},{"sys":13128},{"type":12,"linkType":13,"id":14},{"sys":13130},{"id":21,"type":12,"linkType":22},{"sys":13132},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13134,"metaTitle":369,"metaDescription":370,"mainTitle":13135,"subtitle":388,"heroImage":13150,"ctaButton":411,"ctaLink":412},[368],{"data":13136,"content":13137,"nodeType":74},{},[13138,13144],{"data":13139,"content":13140,"nodeType":78},{},[13141],{"data":13142,"marks":13143,"value":380,"nodeType":82},{},[],{"data":13145,"content":13146,"nodeType":87},{},[13147],{"data":13148,"marks":13149,"value":387,"nodeType":82},{},[],{"metadata":13151,"sys":13154,"fields":13159},{"tags":13152,"concepts":13153},[],[],{"space":13155,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13157,"publishedVersion":62,"revision":44,"locale":29},{"sys":13156},{"type":12,"linkType":13,"id":14},{"sys":13158},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13160},{"url":403,"details":13161,"fileName":409,"contentType":410},{"size":405,"image":13162},{"width":407,"height":408},{"sys":13164,"fields":13167},{"id":13165,"createdAt":13166},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":13168,"slug":13169,"articleIntro":13168,"category":13170},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[13171],{"metadata":13172,"sys":13175,"fields":13182},{"tags":13173,"concepts":13174},[],[],{"space":13176,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13178,"publishedVersion":359,"revision":62,"contentType":13180,"locale":29},{"sys":13177},{"type":12,"linkType":13,"id":14},{"sys":13179},{"id":21,"type":12,"linkType":22},{"sys":13181},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13183,"metaTitle":369,"metaDescription":370,"mainTitle":13184,"subtitle":388,"heroImage":13199,"ctaButton":411,"ctaLink":412},[368],{"data":13185,"content":13186,"nodeType":74},{},[13187,13193],{"data":13188,"content":13189,"nodeType":78},{},[13190],{"data":13191,"marks":13192,"value":380,"nodeType":82},{},[],{"data":13194,"content":13195,"nodeType":87},{},[13196],{"data":13197,"marks":13198,"value":387,"nodeType":82},{},[],{"metadata":13200,"sys":13203,"fields":13208},{"tags":13201,"concepts":13202},[],[],{"space":13204,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13206,"publishedVersion":62,"revision":44,"locale":29},{"sys":13205},{"type":12,"linkType":13,"id":14},{"sys":13207},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13209},{"url":403,"details":13210,"fileName":409,"contentType":410},{"size":405,"image":13211},{"width":407,"height":408},{"sys":13213,"fields":13216},{"id":13214,"createdAt":13215},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":13217,"slug":13218,"articleIntro":13217,"category":13219},"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",[13220],{"metadata":13221,"sys":13224,"fields":13231},{"tags":13222,"concepts":13223},[],[],{"space":13225,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13227,"publishedVersion":359,"revision":62,"contentType":13229,"locale":29},{"sys":13226},{"type":12,"linkType":13,"id":14},{"sys":13228},{"id":21,"type":12,"linkType":22},{"sys":13230},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13232,"metaTitle":369,"metaDescription":370,"mainTitle":13233,"subtitle":388,"heroImage":13248,"ctaButton":411,"ctaLink":412},[368],{"data":13234,"content":13235,"nodeType":74},{},[13236,13242],{"data":13237,"content":13238,"nodeType":78},{},[13239],{"data":13240,"marks":13241,"value":380,"nodeType":82},{},[],{"data":13243,"content":13244,"nodeType":87},{},[13245],{"data":13246,"marks":13247,"value":387,"nodeType":82},{},[],{"metadata":13249,"sys":13252,"fields":13257},{"tags":13250,"concepts":13251},[],[],{"space":13253,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13255,"publishedVersion":62,"revision":44,"locale":29},{"sys":13254},{"type":12,"linkType":13,"id":14},{"sys":13256},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13258},{"url":403,"details":13259,"fileName":409,"contentType":410},{"size":405,"image":13260},{"width":407,"height":408},{"sys":13262,"fields":13265},{"id":13263,"createdAt":13264},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":13266,"slug":13267,"articleIntro":-1,"category":13268},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[13269],{"metadata":13270,"sys":13273,"fields":13280},{"tags":13271,"concepts":13272},[],[],{"space":13274,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13276,"publishedVersion":359,"revision":62,"contentType":13278,"locale":29},{"sys":13275},{"type":12,"linkType":13,"id":14},{"sys":13277},{"id":21,"type":12,"linkType":22},{"sys":13279},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13281,"metaTitle":369,"metaDescription":370,"mainTitle":13282,"subtitle":388,"heroImage":13297,"ctaButton":411,"ctaLink":412},[368],{"data":13283,"content":13284,"nodeType":74},{},[13285,13291],{"data":13286,"content":13287,"nodeType":78},{},[13288],{"data":13289,"marks":13290,"value":380,"nodeType":82},{},[],{"data":13292,"content":13293,"nodeType":87},{},[13294],{"data":13295,"marks":13296,"value":387,"nodeType":82},{},[],{"metadata":13298,"sys":13301,"fields":13306},{"tags":13299,"concepts":13300},[],[],{"space":13302,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13304,"publishedVersion":62,"revision":44,"locale":29},{"sys":13303},{"type":12,"linkType":13,"id":14},{"sys":13305},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13307},{"url":403,"details":13308,"fileName":409,"contentType":410},{"size":405,"image":13309},{"width":407,"height":408},{"sys":13311,"fields":13314},{"id":13312,"createdAt":13313},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":13315,"slug":13316,"articleIntro":-1,"category":13317},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[13318],{"metadata":13319,"sys":13322,"fields":13329},{"tags":13320,"concepts":13321},[],[],{"space":13323,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13325,"publishedVersion":359,"revision":62,"contentType":13327,"locale":29},{"sys":13324},{"type":12,"linkType":13,"id":14},{"sys":13326},{"id":21,"type":12,"linkType":22},{"sys":13328},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13330,"metaTitle":369,"metaDescription":370,"mainTitle":13331,"subtitle":388,"heroImage":13346,"ctaButton":411,"ctaLink":412},[368],{"data":13332,"content":13333,"nodeType":74},{},[13334,13340],{"data":13335,"content":13336,"nodeType":78},{},[13337],{"data":13338,"marks":13339,"value":380,"nodeType":82},{},[],{"data":13341,"content":13342,"nodeType":87},{},[13343],{"data":13344,"marks":13345,"value":387,"nodeType":82},{},[],{"metadata":13347,"sys":13350,"fields":13355},{"tags":13348,"concepts":13349},[],[],{"space":13351,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13353,"publishedVersion":62,"revision":44,"locale":29},{"sys":13352},{"type":12,"linkType":13,"id":14},{"sys":13354},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13356},{"url":403,"details":13357,"fileName":409,"contentType":410},{"size":405,"image":13358},{"width":407,"height":408},{"sys":13360,"fields":13363},{"id":13361,"createdAt":13362},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":13364,"slug":13365,"articleIntro":13364,"category":13366},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[13367],{"metadata":13368,"sys":13371,"fields":13378},{"tags":13369,"concepts":13370},[],[],{"space":13372,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13374,"publishedVersion":359,"revision":62,"contentType":13376,"locale":29},{"sys":13373},{"type":12,"linkType":13,"id":14},{"sys":13375},{"id":21,"type":12,"linkType":22},{"sys":13377},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13379,"metaTitle":369,"metaDescription":370,"mainTitle":13380,"subtitle":388,"heroImage":13395,"ctaButton":411,"ctaLink":412},[368],{"data":13381,"content":13382,"nodeType":74},{},[13383,13389],{"data":13384,"content":13385,"nodeType":78},{},[13386],{"data":13387,"marks":13388,"value":380,"nodeType":82},{},[],{"data":13390,"content":13391,"nodeType":87},{},[13392],{"data":13393,"marks":13394,"value":387,"nodeType":82},{},[],{"metadata":13396,"sys":13399,"fields":13404},{"tags":13397,"concepts":13398},[],[],{"space":13400,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13402,"publishedVersion":62,"revision":44,"locale":29},{"sys":13401},{"type":12,"linkType":13,"id":14},{"sys":13403},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13405},{"url":403,"details":13406,"fileName":409,"contentType":410},{"size":405,"image":13407},{"width":407,"height":408},{"sys":13409,"fields":13412},{"id":13410,"createdAt":13411},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":13413,"slug":13414,"articleIntro":13413,"category":13415},"Compte 6256 - Missions","compte-6256-missions",[13416],{"metadata":13417,"sys":13420,"fields":13427},{"tags":13418,"concepts":13419},[],[],{"space":13421,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13423,"publishedVersion":359,"revision":62,"contentType":13425,"locale":29},{"sys":13422},{"type":12,"linkType":13,"id":14},{"sys":13424},{"id":21,"type":12,"linkType":22},{"sys":13426},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13428,"metaTitle":369,"metaDescription":370,"mainTitle":13429,"subtitle":388,"heroImage":13444,"ctaButton":411,"ctaLink":412},[368],{"data":13430,"content":13431,"nodeType":74},{},[13432,13438],{"data":13433,"content":13434,"nodeType":78},{},[13435],{"data":13436,"marks":13437,"value":380,"nodeType":82},{},[],{"data":13439,"content":13440,"nodeType":87},{},[13441],{"data":13442,"marks":13443,"value":387,"nodeType":82},{},[],{"metadata":13445,"sys":13448,"fields":13453},{"tags":13446,"concepts":13447},[],[],{"space":13449,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13451,"publishedVersion":62,"revision":44,"locale":29},{"sys":13450},{"type":12,"linkType":13,"id":14},{"sys":13452},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13454},{"url":403,"details":13455,"fileName":409,"contentType":410},{"size":405,"image":13456},{"width":407,"height":408},{"sys":13458,"fields":13461},{"id":13459,"createdAt":13460},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":13462,"slug":13463,"articleIntro":13462,"category":13464},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[13465],{"metadata":13466,"sys":13469,"fields":13476},{"tags":13467,"concepts":13468},[],[],{"space":13470,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13472,"publishedVersion":359,"revision":62,"contentType":13474,"locale":29},{"sys":13471},{"type":12,"linkType":13,"id":14},{"sys":13473},{"id":21,"type":12,"linkType":22},{"sys":13475},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13477,"metaTitle":369,"metaDescription":370,"mainTitle":13478,"subtitle":388,"heroImage":13493,"ctaButton":411,"ctaLink":412},[368],{"data":13479,"content":13480,"nodeType":74},{},[13481,13487],{"data":13482,"content":13483,"nodeType":78},{},[13484],{"data":13485,"marks":13486,"value":380,"nodeType":82},{},[],{"data":13488,"content":13489,"nodeType":87},{},[13490],{"data":13491,"marks":13492,"value":387,"nodeType":82},{},[],{"metadata":13494,"sys":13497,"fields":13502},{"tags":13495,"concepts":13496},[],[],{"space":13498,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13500,"publishedVersion":62,"revision":44,"locale":29},{"sys":13499},{"type":12,"linkType":13,"id":14},{"sys":13501},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13503},{"url":403,"details":13504,"fileName":409,"contentType":410},{"size":405,"image":13505},{"width":407,"height":408},{"sys":13507,"fields":13510},{"id":13508,"createdAt":13509},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":13511,"slug":13512,"articleIntro":-1,"category":13513},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[13514],{"metadata":13515,"sys":13518,"fields":13525},{"tags":13516,"concepts":13517},[],[],{"space":13519,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13521,"publishedVersion":359,"revision":62,"contentType":13523,"locale":29},{"sys":13520},{"type":12,"linkType":13,"id":14},{"sys":13522},{"id":21,"type":12,"linkType":22},{"sys":13524},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13526,"metaTitle":369,"metaDescription":370,"mainTitle":13527,"subtitle":388,"heroImage":13542,"ctaButton":411,"ctaLink":412},[368],{"data":13528,"content":13529,"nodeType":74},{},[13530,13536],{"data":13531,"content":13532,"nodeType":78},{},[13533],{"data":13534,"marks":13535,"value":380,"nodeType":82},{},[],{"data":13537,"content":13538,"nodeType":87},{},[13539],{"data":13540,"marks":13541,"value":387,"nodeType":82},{},[],{"metadata":13543,"sys":13546,"fields":13551},{"tags":13544,"concepts":13545},[],[],{"space":13547,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13549,"publishedVersion":62,"revision":44,"locale":29},{"sys":13548},{"type":12,"linkType":13,"id":14},{"sys":13550},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13552},{"url":403,"details":13553,"fileName":409,"contentType":410},{"size":405,"image":13554},{"width":407,"height":408},{"sys":13556,"fields":13559},{"id":13557,"createdAt":13558},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":13560,"slug":13561,"articleIntro":13560,"category":13562},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[13563],{"metadata":13564,"sys":13567,"fields":13574},{"tags":13565,"concepts":13566},[],[],{"space":13568,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13570,"publishedVersion":359,"revision":62,"contentType":13572,"locale":29},{"sys":13569},{"type":12,"linkType":13,"id":14},{"sys":13571},{"id":21,"type":12,"linkType":22},{"sys":13573},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13575,"metaTitle":369,"metaDescription":370,"mainTitle":13576,"subtitle":388,"heroImage":13591,"ctaButton":411,"ctaLink":412},[368],{"data":13577,"content":13578,"nodeType":74},{},[13579,13585],{"data":13580,"content":13581,"nodeType":78},{},[13582],{"data":13583,"marks":13584,"value":380,"nodeType":82},{},[],{"data":13586,"content":13587,"nodeType":87},{},[13588],{"data":13589,"marks":13590,"value":387,"nodeType":82},{},[],{"metadata":13592,"sys":13595,"fields":13600},{"tags":13593,"concepts":13594},[],[],{"space":13596,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13598,"publishedVersion":62,"revision":44,"locale":29},{"sys":13597},{"type":12,"linkType":13,"id":14},{"sys":13599},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13601},{"url":403,"details":13602,"fileName":409,"contentType":410},{"size":405,"image":13603},{"width":407,"height":408},{"sys":13605,"fields":13608},{"id":13606,"createdAt":13607},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":13609,"slug":13610,"articleIntro":13609,"category":13611},"4686 - Charges à payer","compte-4686-charges-a-payer",[13612],{"metadata":13613,"sys":13616,"fields":13623},{"tags":13614,"concepts":13615},[],[],{"space":13617,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13619,"publishedVersion":359,"revision":62,"contentType":13621,"locale":29},{"sys":13618},{"type":12,"linkType":13,"id":14},{"sys":13620},{"id":21,"type":12,"linkType":22},{"sys":13622},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13624,"metaTitle":369,"metaDescription":370,"mainTitle":13625,"subtitle":388,"heroImage":13640,"ctaButton":411,"ctaLink":412},[368],{"data":13626,"content":13627,"nodeType":74},{},[13628,13634],{"data":13629,"content":13630,"nodeType":78},{},[13631],{"data":13632,"marks":13633,"value":380,"nodeType":82},{},[],{"data":13635,"content":13636,"nodeType":87},{},[13637],{"data":13638,"marks":13639,"value":387,"nodeType":82},{},[],{"metadata":13641,"sys":13644,"fields":13649},{"tags":13642,"concepts":13643},[],[],{"space":13645,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13647,"publishedVersion":62,"revision":44,"locale":29},{"sys":13646},{"type":12,"linkType":13,"id":14},{"sys":13648},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13650},{"url":403,"details":13651,"fileName":409,"contentType":410},{"size":405,"image":13652},{"width":407,"height":408},{"sys":13654,"fields":13657},{"id":13655,"createdAt":13656},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":13658,"slug":13659,"articleIntro":13658,"category":13660},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[13661],{"metadata":13662,"sys":13665,"fields":13672},{"tags":13663,"concepts":13664},[],[],{"space":13666,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13668,"publishedVersion":359,"revision":62,"contentType":13670,"locale":29},{"sys":13667},{"type":12,"linkType":13,"id":14},{"sys":13669},{"id":21,"type":12,"linkType":22},{"sys":13671},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13673,"metaTitle":369,"metaDescription":370,"mainTitle":13674,"subtitle":388,"heroImage":13689,"ctaButton":411,"ctaLink":412},[368],{"data":13675,"content":13676,"nodeType":74},{},[13677,13683],{"data":13678,"content":13679,"nodeType":78},{},[13680],{"data":13681,"marks":13682,"value":380,"nodeType":82},{},[],{"data":13684,"content":13685,"nodeType":87},{},[13686],{"data":13687,"marks":13688,"value":387,"nodeType":82},{},[],{"metadata":13690,"sys":13693,"fields":13698},{"tags":13691,"concepts":13692},[],[],{"space":13694,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13696,"publishedVersion":62,"revision":44,"locale":29},{"sys":13695},{"type":12,"linkType":13,"id":14},{"sys":13697},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13699},{"url":403,"details":13700,"fileName":409,"contentType":410},{"size":405,"image":13701},{"width":407,"height":408},{"sys":13703,"fields":13706},{"id":13704,"createdAt":13705},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":13707,"slug":13708,"articleIntro":13707,"category":13709},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[13710],{"metadata":13711,"sys":13714,"fields":13721},{"tags":13712,"concepts":13713},[],[],{"space":13715,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13717,"publishedVersion":359,"revision":62,"contentType":13719,"locale":29},{"sys":13716},{"type":12,"linkType":13,"id":14},{"sys":13718},{"id":21,"type":12,"linkType":22},{"sys":13720},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13722,"metaTitle":369,"metaDescription":370,"mainTitle":13723,"subtitle":388,"heroImage":13738,"ctaButton":411,"ctaLink":412},[368],{"data":13724,"content":13725,"nodeType":74},{},[13726,13732],{"data":13727,"content":13728,"nodeType":78},{},[13729],{"data":13730,"marks":13731,"value":380,"nodeType":82},{},[],{"data":13733,"content":13734,"nodeType":87},{},[13735],{"data":13736,"marks":13737,"value":387,"nodeType":82},{},[],{"metadata":13739,"sys":13742,"fields":13747},{"tags":13740,"concepts":13741},[],[],{"space":13743,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13745,"publishedVersion":62,"revision":44,"locale":29},{"sys":13744},{"type":12,"linkType":13,"id":14},{"sys":13746},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13748},{"url":403,"details":13749,"fileName":409,"contentType":410},{"size":405,"image":13750},{"width":407,"height":408},{"sys":13752,"fields":13755},{"id":13753,"createdAt":13754},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":13756,"slug":13757,"articleIntro":-1,"category":13758},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[13759],{"metadata":13760,"sys":13763,"fields":13770},{"tags":13761,"concepts":13762},[],[],{"space":13764,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13766,"publishedVersion":359,"revision":62,"contentType":13768,"locale":29},{"sys":13765},{"type":12,"linkType":13,"id":14},{"sys":13767},{"id":21,"type":12,"linkType":22},{"sys":13769},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13771,"metaTitle":369,"metaDescription":370,"mainTitle":13772,"subtitle":388,"heroImage":13787,"ctaButton":411,"ctaLink":412},[368],{"data":13773,"content":13774,"nodeType":74},{},[13775,13781],{"data":13776,"content":13777,"nodeType":78},{},[13778],{"data":13779,"marks":13780,"value":380,"nodeType":82},{},[],{"data":13782,"content":13783,"nodeType":87},{},[13784],{"data":13785,"marks":13786,"value":387,"nodeType":82},{},[],{"metadata":13788,"sys":13791,"fields":13796},{"tags":13789,"concepts":13790},[],[],{"space":13792,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13794,"publishedVersion":62,"revision":44,"locale":29},{"sys":13793},{"type":12,"linkType":13,"id":14},{"sys":13795},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13797},{"url":403,"details":13798,"fileName":409,"contentType":410},{"size":405,"image":13799},{"width":407,"height":408},{"sys":13801,"fields":13804},{"id":13802,"createdAt":13803},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":13805,"slug":13806,"articleIntro":13805,"category":13807},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[13808],{"metadata":13809,"sys":13812,"fields":13819},{"tags":13810,"concepts":13811},[],[],{"space":13813,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13815,"publishedVersion":359,"revision":62,"contentType":13817,"locale":29},{"sys":13814},{"type":12,"linkType":13,"id":14},{"sys":13816},{"id":21,"type":12,"linkType":22},{"sys":13818},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13820,"metaTitle":369,"metaDescription":370,"mainTitle":13821,"subtitle":388,"heroImage":13836,"ctaButton":411,"ctaLink":412},[368],{"data":13822,"content":13823,"nodeType":74},{},[13824,13830],{"data":13825,"content":13826,"nodeType":78},{},[13827],{"data":13828,"marks":13829,"value":380,"nodeType":82},{},[],{"data":13831,"content":13832,"nodeType":87},{},[13833],{"data":13834,"marks":13835,"value":387,"nodeType":82},{},[],{"metadata":13837,"sys":13840,"fields":13845},{"tags":13838,"concepts":13839},[],[],{"space":13841,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13843,"publishedVersion":62,"revision":44,"locale":29},{"sys":13842},{"type":12,"linkType":13,"id":14},{"sys":13844},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13846},{"url":403,"details":13847,"fileName":409,"contentType":410},{"size":405,"image":13848},{"width":407,"height":408},{"sys":13850,"fields":13853},{"id":13851,"createdAt":13852},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":13854,"slug":13855,"articleIntro":-1,"category":13856},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[13857],{"metadata":13858,"sys":13861,"fields":13868},{"tags":13859,"concepts":13860},[],[],{"space":13862,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13864,"publishedVersion":359,"revision":62,"contentType":13866,"locale":29},{"sys":13863},{"type":12,"linkType":13,"id":14},{"sys":13865},{"id":21,"type":12,"linkType":22},{"sys":13867},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13869,"metaTitle":369,"metaDescription":370,"mainTitle":13870,"subtitle":388,"heroImage":13885,"ctaButton":411,"ctaLink":412},[368],{"data":13871,"content":13872,"nodeType":74},{},[13873,13879],{"data":13874,"content":13875,"nodeType":78},{},[13876],{"data":13877,"marks":13878,"value":380,"nodeType":82},{},[],{"data":13880,"content":13881,"nodeType":87},{},[13882],{"data":13883,"marks":13884,"value":387,"nodeType":82},{},[],{"metadata":13886,"sys":13889,"fields":13894},{"tags":13887,"concepts":13888},[],[],{"space":13890,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13892,"publishedVersion":62,"revision":44,"locale":29},{"sys":13891},{"type":12,"linkType":13,"id":14},{"sys":13893},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13895},{"url":403,"details":13896,"fileName":409,"contentType":410},{"size":405,"image":13897},{"width":407,"height":408},{"sys":13899,"fields":13902},{"id":13900,"createdAt":13901},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":13903,"slug":13904,"articleIntro":13903,"category":13905},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[13906],{"metadata":13907,"sys":13910,"fields":13917},{"tags":13908,"concepts":13909},[],[],{"space":13911,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13913,"publishedVersion":359,"revision":62,"contentType":13915,"locale":29},{"sys":13912},{"type":12,"linkType":13,"id":14},{"sys":13914},{"id":21,"type":12,"linkType":22},{"sys":13916},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13918,"metaTitle":369,"metaDescription":370,"mainTitle":13919,"subtitle":388,"heroImage":13934,"ctaButton":411,"ctaLink":412},[368],{"data":13920,"content":13921,"nodeType":74},{},[13922,13928],{"data":13923,"content":13924,"nodeType":78},{},[13925],{"data":13926,"marks":13927,"value":380,"nodeType":82},{},[],{"data":13929,"content":13930,"nodeType":87},{},[13931],{"data":13932,"marks":13933,"value":387,"nodeType":82},{},[],{"metadata":13935,"sys":13938,"fields":13943},{"tags":13936,"concepts":13937},[],[],{"space":13939,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13941,"publishedVersion":62,"revision":44,"locale":29},{"sys":13940},{"type":12,"linkType":13,"id":14},{"sys":13942},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13944},{"url":403,"details":13945,"fileName":409,"contentType":410},{"size":405,"image":13946},{"width":407,"height":408},{"sys":13948,"fields":13951},{"id":13949,"createdAt":13950},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":13952,"slug":13953,"articleIntro":13952,"category":13954},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[13955],{"metadata":13956,"sys":13959,"fields":13966},{"tags":13957,"concepts":13958},[],[],{"space":13960,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":13962,"publishedVersion":359,"revision":62,"contentType":13964,"locale":29},{"sys":13961},{"type":12,"linkType":13,"id":14},{"sys":13963},{"id":21,"type":12,"linkType":22},{"sys":13965},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":13967,"metaTitle":369,"metaDescription":370,"mainTitle":13968,"subtitle":388,"heroImage":13983,"ctaButton":411,"ctaLink":412},[368],{"data":13969,"content":13970,"nodeType":74},{},[13971,13977],{"data":13972,"content":13973,"nodeType":78},{},[13974],{"data":13975,"marks":13976,"value":380,"nodeType":82},{},[],{"data":13978,"content":13979,"nodeType":87},{},[13980],{"data":13981,"marks":13982,"value":387,"nodeType":82},{},[],{"metadata":13984,"sys":13987,"fields":13992},{"tags":13985,"concepts":13986},[],[],{"space":13988,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":13990,"publishedVersion":62,"revision":44,"locale":29},{"sys":13989},{"type":12,"linkType":13,"id":14},{"sys":13991},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":13993},{"url":403,"details":13994,"fileName":409,"contentType":410},{"size":405,"image":13995},{"width":407,"height":408},{"sys":13997,"fields":14000},{"id":13998,"createdAt":13999},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":14001,"slug":14002,"articleIntro":14001,"category":14003},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[14004],{"metadata":14005,"sys":14008,"fields":14015},{"tags":14006,"concepts":14007},[],[],{"space":14009,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14011,"publishedVersion":359,"revision":62,"contentType":14013,"locale":29},{"sys":14010},{"type":12,"linkType":13,"id":14},{"sys":14012},{"id":21,"type":12,"linkType":22},{"sys":14014},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14016,"metaTitle":369,"metaDescription":370,"mainTitle":14017,"subtitle":388,"heroImage":14032,"ctaButton":411,"ctaLink":412},[368],{"data":14018,"content":14019,"nodeType":74},{},[14020,14026],{"data":14021,"content":14022,"nodeType":78},{},[14023],{"data":14024,"marks":14025,"value":380,"nodeType":82},{},[],{"data":14027,"content":14028,"nodeType":87},{},[14029],{"data":14030,"marks":14031,"value":387,"nodeType":82},{},[],{"metadata":14033,"sys":14036,"fields":14041},{"tags":14034,"concepts":14035},[],[],{"space":14037,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14039,"publishedVersion":62,"revision":44,"locale":29},{"sys":14038},{"type":12,"linkType":13,"id":14},{"sys":14040},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14042},{"url":403,"details":14043,"fileName":409,"contentType":410},{"size":405,"image":14044},{"width":407,"height":408},{"sys":14046,"fields":14049},{"id":14047,"createdAt":14048},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":14050,"slug":14051,"articleIntro":14050,"category":14052},"1688 - Intérêts courus","compte-1688-interets-courus",[14053],{"metadata":14054,"sys":14057,"fields":14064},{"tags":14055,"concepts":14056},[],[],{"space":14058,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14060,"publishedVersion":359,"revision":62,"contentType":14062,"locale":29},{"sys":14059},{"type":12,"linkType":13,"id":14},{"sys":14061},{"id":21,"type":12,"linkType":22},{"sys":14063},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14065,"metaTitle":369,"metaDescription":370,"mainTitle":14066,"subtitle":388,"heroImage":14081,"ctaButton":411,"ctaLink":412},[368],{"data":14067,"content":14068,"nodeType":74},{},[14069,14075],{"data":14070,"content":14071,"nodeType":78},{},[14072],{"data":14073,"marks":14074,"value":380,"nodeType":82},{},[],{"data":14076,"content":14077,"nodeType":87},{},[14078],{"data":14079,"marks":14080,"value":387,"nodeType":82},{},[],{"metadata":14082,"sys":14085,"fields":14090},{"tags":14083,"concepts":14084},[],[],{"space":14086,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14088,"publishedVersion":62,"revision":44,"locale":29},{"sys":14087},{"type":12,"linkType":13,"id":14},{"sys":14089},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14091},{"url":403,"details":14092,"fileName":409,"contentType":410},{"size":405,"image":14093},{"width":407,"height":408},{"sys":14095,"fields":14098},{"id":14096,"createdAt":14097},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":14099,"slug":14100,"articleIntro":14099,"category":14101},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[14102],{"metadata":14103,"sys":14106,"fields":14113},{"tags":14104,"concepts":14105},[],[],{"space":14107,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14109,"publishedVersion":359,"revision":62,"contentType":14111,"locale":29},{"sys":14108},{"type":12,"linkType":13,"id":14},{"sys":14110},{"id":21,"type":12,"linkType":22},{"sys":14112},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14114,"metaTitle":369,"metaDescription":370,"mainTitle":14115,"subtitle":388,"heroImage":14130,"ctaButton":411,"ctaLink":412},[368],{"data":14116,"content":14117,"nodeType":74},{},[14118,14124],{"data":14119,"content":14120,"nodeType":78},{},[14121],{"data":14122,"marks":14123,"value":380,"nodeType":82},{},[],{"data":14125,"content":14126,"nodeType":87},{},[14127],{"data":14128,"marks":14129,"value":387,"nodeType":82},{},[],{"metadata":14131,"sys":14134,"fields":14139},{"tags":14132,"concepts":14133},[],[],{"space":14135,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14137,"publishedVersion":62,"revision":44,"locale":29},{"sys":14136},{"type":12,"linkType":13,"id":14},{"sys":14138},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14140},{"url":403,"details":14141,"fileName":409,"contentType":410},{"size":405,"image":14142},{"width":407,"height":408},{"sys":14144,"fields":14147},{"id":14145,"createdAt":14146},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":14148,"slug":14149,"articleIntro":14148,"category":14150},"Classe 15 - Provisions","classe-15-provisions",[14151],{"metadata":14152,"sys":14155,"fields":14162},{"tags":14153,"concepts":14154},[],[],{"space":14156,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14158,"publishedVersion":359,"revision":62,"contentType":14160,"locale":29},{"sys":14157},{"type":12,"linkType":13,"id":14},{"sys":14159},{"id":21,"type":12,"linkType":22},{"sys":14161},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14163,"metaTitle":369,"metaDescription":370,"mainTitle":14164,"subtitle":388,"heroImage":14179,"ctaButton":411,"ctaLink":412},[368],{"data":14165,"content":14166,"nodeType":74},{},[14167,14173],{"data":14168,"content":14169,"nodeType":78},{},[14170],{"data":14171,"marks":14172,"value":380,"nodeType":82},{},[],{"data":14174,"content":14175,"nodeType":87},{},[14176],{"data":14177,"marks":14178,"value":387,"nodeType":82},{},[],{"metadata":14180,"sys":14183,"fields":14188},{"tags":14181,"concepts":14182},[],[],{"space":14184,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14186,"publishedVersion":62,"revision":44,"locale":29},{"sys":14185},{"type":12,"linkType":13,"id":14},{"sys":14187},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14189},{"url":403,"details":14190,"fileName":409,"contentType":410},{"size":405,"image":14191},{"width":407,"height":408},{"sys":14193,"fields":14196},{"id":14194,"createdAt":14195},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":14197,"slug":14198,"articleIntro":14199,"category":14200},"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.",[14201],{"metadata":14202,"sys":14205,"fields":14212},{"tags":14203,"concepts":14204},[],[],{"space":14206,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14208,"publishedVersion":359,"revision":62,"contentType":14210,"locale":29},{"sys":14207},{"type":12,"linkType":13,"id":14},{"sys":14209},{"id":21,"type":12,"linkType":22},{"sys":14211},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14213,"metaTitle":369,"metaDescription":370,"mainTitle":14214,"subtitle":388,"heroImage":14229,"ctaButton":411,"ctaLink":412},[368],{"data":14215,"content":14216,"nodeType":74},{},[14217,14223],{"data":14218,"content":14219,"nodeType":78},{},[14220],{"data":14221,"marks":14222,"value":380,"nodeType":82},{},[],{"data":14224,"content":14225,"nodeType":87},{},[14226],{"data":14227,"marks":14228,"value":387,"nodeType":82},{},[],{"metadata":14230,"sys":14233,"fields":14238},{"tags":14231,"concepts":14232},[],[],{"space":14234,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14236,"publishedVersion":62,"revision":44,"locale":29},{"sys":14235},{"type":12,"linkType":13,"id":14},{"sys":14237},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14239},{"url":403,"details":14240,"fileName":409,"contentType":410},{"size":405,"image":14241},{"width":407,"height":408},{"sys":14243,"fields":14246},{"id":14244,"createdAt":14245},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":14247,"slug":14248,"articleIntro":14247,"category":14249},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[14250],{"metadata":14251,"sys":14254,"fields":14261},{"tags":14252,"concepts":14253},[],[],{"space":14255,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14257,"publishedVersion":359,"revision":62,"contentType":14259,"locale":29},{"sys":14256},{"type":12,"linkType":13,"id":14},{"sys":14258},{"id":21,"type":12,"linkType":22},{"sys":14260},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14262,"metaTitle":369,"metaDescription":370,"mainTitle":14263,"subtitle":388,"heroImage":14278,"ctaButton":411,"ctaLink":412},[368],{"data":14264,"content":14265,"nodeType":74},{},[14266,14272],{"data":14267,"content":14268,"nodeType":78},{},[14269],{"data":14270,"marks":14271,"value":380,"nodeType":82},{},[],{"data":14273,"content":14274,"nodeType":87},{},[14275],{"data":14276,"marks":14277,"value":387,"nodeType":82},{},[],{"metadata":14279,"sys":14282,"fields":14287},{"tags":14280,"concepts":14281},[],[],{"space":14283,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14285,"publishedVersion":62,"revision":44,"locale":29},{"sys":14284},{"type":12,"linkType":13,"id":14},{"sys":14286},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14288},{"url":403,"details":14289,"fileName":409,"contentType":410},{"size":405,"image":14290},{"width":407,"height":408},{"sys":14292,"fields":14295},{"id":14293,"createdAt":14294},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":14296,"slug":14297,"articleIntro":-1,"category":14298},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[14299],{"metadata":14300,"sys":14303,"fields":14310},{"tags":14301,"concepts":14302},[],[],{"space":14304,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14306,"publishedVersion":359,"revision":62,"contentType":14308,"locale":29},{"sys":14305},{"type":12,"linkType":13,"id":14},{"sys":14307},{"id":21,"type":12,"linkType":22},{"sys":14309},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14311,"metaTitle":369,"metaDescription":370,"mainTitle":14312,"subtitle":388,"heroImage":14327,"ctaButton":411,"ctaLink":412},[368],{"data":14313,"content":14314,"nodeType":74},{},[14315,14321],{"data":14316,"content":14317,"nodeType":78},{},[14318],{"data":14319,"marks":14320,"value":380,"nodeType":82},{},[],{"data":14322,"content":14323,"nodeType":87},{},[14324],{"data":14325,"marks":14326,"value":387,"nodeType":82},{},[],{"metadata":14328,"sys":14331,"fields":14336},{"tags":14329,"concepts":14330},[],[],{"space":14332,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14334,"publishedVersion":62,"revision":44,"locale":29},{"sys":14333},{"type":12,"linkType":13,"id":14},{"sys":14335},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14337},{"url":403,"details":14338,"fileName":409,"contentType":410},{"size":405,"image":14339},{"width":407,"height":408},{"sys":14341,"fields":14344},{"id":14342,"createdAt":14343},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":14345,"slug":14346,"articleIntro":-1,"category":14347},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[14348],{"metadata":14349,"sys":14352,"fields":14359},{"tags":14350,"concepts":14351},[],[],{"space":14353,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14355,"publishedVersion":359,"revision":62,"contentType":14357,"locale":29},{"sys":14354},{"type":12,"linkType":13,"id":14},{"sys":14356},{"id":21,"type":12,"linkType":22},{"sys":14358},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14360,"metaTitle":369,"metaDescription":370,"mainTitle":14361,"subtitle":388,"heroImage":14376,"ctaButton":411,"ctaLink":412},[368],{"data":14362,"content":14363,"nodeType":74},{},[14364,14370],{"data":14365,"content":14366,"nodeType":78},{},[14367],{"data":14368,"marks":14369,"value":380,"nodeType":82},{},[],{"data":14371,"content":14372,"nodeType":87},{},[14373],{"data":14374,"marks":14375,"value":387,"nodeType":82},{},[],{"metadata":14377,"sys":14380,"fields":14385},{"tags":14378,"concepts":14379},[],[],{"space":14381,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14383,"publishedVersion":62,"revision":44,"locale":29},{"sys":14382},{"type":12,"linkType":13,"id":14},{"sys":14384},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14386},{"url":403,"details":14387,"fileName":409,"contentType":410},{"size":405,"image":14388},{"width":407,"height":408},{"sys":14390,"fields":14393},{"id":14391,"createdAt":14392},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":14394,"slug":14395,"articleIntro":14394,"category":14396},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[14397],{"metadata":14398,"sys":14401,"fields":14408},{"tags":14399,"concepts":14400},[],[],{"space":14402,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14404,"publishedVersion":359,"revision":62,"contentType":14406,"locale":29},{"sys":14403},{"type":12,"linkType":13,"id":14},{"sys":14405},{"id":21,"type":12,"linkType":22},{"sys":14407},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14409,"metaTitle":369,"metaDescription":370,"mainTitle":14410,"subtitle":388,"heroImage":14425,"ctaButton":411,"ctaLink":412},[368],{"data":14411,"content":14412,"nodeType":74},{},[14413,14419],{"data":14414,"content":14415,"nodeType":78},{},[14416],{"data":14417,"marks":14418,"value":380,"nodeType":82},{},[],{"data":14420,"content":14421,"nodeType":87},{},[14422],{"data":14423,"marks":14424,"value":387,"nodeType":82},{},[],{"metadata":14426,"sys":14429,"fields":14434},{"tags":14427,"concepts":14428},[],[],{"space":14430,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14432,"publishedVersion":62,"revision":44,"locale":29},{"sys":14431},{"type":12,"linkType":13,"id":14},{"sys":14433},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14435},{"url":403,"details":14436,"fileName":409,"contentType":410},{"size":405,"image":14437},{"width":407,"height":408},{"sys":14439,"fields":14442},{"id":14440,"createdAt":14441},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":14443,"slug":14444,"articleIntro":-1,"category":14445},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[14446],{"metadata":14447,"sys":14450,"fields":14457},{"tags":14448,"concepts":14449},[],[],{"space":14451,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14453,"publishedVersion":359,"revision":62,"contentType":14455,"locale":29},{"sys":14452},{"type":12,"linkType":13,"id":14},{"sys":14454},{"id":21,"type":12,"linkType":22},{"sys":14456},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14458,"metaTitle":369,"metaDescription":370,"mainTitle":14459,"subtitle":388,"heroImage":14474,"ctaButton":411,"ctaLink":412},[368],{"data":14460,"content":14461,"nodeType":74},{},[14462,14468],{"data":14463,"content":14464,"nodeType":78},{},[14465],{"data":14466,"marks":14467,"value":380,"nodeType":82},{},[],{"data":14469,"content":14470,"nodeType":87},{},[14471],{"data":14472,"marks":14473,"value":387,"nodeType":82},{},[],{"metadata":14475,"sys":14478,"fields":14483},{"tags":14476,"concepts":14477},[],[],{"space":14479,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14481,"publishedVersion":62,"revision":44,"locale":29},{"sys":14480},{"type":12,"linkType":13,"id":14},{"sys":14482},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14484},{"url":403,"details":14485,"fileName":409,"contentType":410},{"size":405,"image":14486},{"width":407,"height":408},{"sys":14488,"fields":14491},{"id":14489,"createdAt":14490},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":14492,"slug":14493,"articleIntro":14494,"category":14495},"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.",[14496],{"metadata":14497,"sys":14500,"fields":14507},{"tags":14498,"concepts":14499},[],[],{"space":14501,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14503,"publishedVersion":359,"revision":62,"contentType":14505,"locale":29},{"sys":14502},{"type":12,"linkType":13,"id":14},{"sys":14504},{"id":21,"type":12,"linkType":22},{"sys":14506},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14508,"metaTitle":369,"metaDescription":370,"mainTitle":14509,"subtitle":388,"heroImage":14524,"ctaButton":411,"ctaLink":412},[368],{"data":14510,"content":14511,"nodeType":74},{},[14512,14518],{"data":14513,"content":14514,"nodeType":78},{},[14515],{"data":14516,"marks":14517,"value":380,"nodeType":82},{},[],{"data":14519,"content":14520,"nodeType":87},{},[14521],{"data":14522,"marks":14523,"value":387,"nodeType":82},{},[],{"metadata":14525,"sys":14528,"fields":14533},{"tags":14526,"concepts":14527},[],[],{"space":14529,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14531,"publishedVersion":62,"revision":44,"locale":29},{"sys":14530},{"type":12,"linkType":13,"id":14},{"sys":14532},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14534},{"url":403,"details":14535,"fileName":409,"contentType":410},{"size":405,"image":14536},{"width":407,"height":408},{"sys":14538,"fields":14541},{"id":14539,"createdAt":14540},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":14542,"slug":14543,"articleIntro":14542,"category":14544},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[14545],{"metadata":14546,"sys":14549,"fields":14556},{"tags":14547,"concepts":14548},[],[],{"space":14550,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14552,"publishedVersion":359,"revision":62,"contentType":14554,"locale":29},{"sys":14551},{"type":12,"linkType":13,"id":14},{"sys":14553},{"id":21,"type":12,"linkType":22},{"sys":14555},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14557,"metaTitle":369,"metaDescription":370,"mainTitle":14558,"subtitle":388,"heroImage":14573,"ctaButton":411,"ctaLink":412},[368],{"data":14559,"content":14560,"nodeType":74},{},[14561,14567],{"data":14562,"content":14563,"nodeType":78},{},[14564],{"data":14565,"marks":14566,"value":380,"nodeType":82},{},[],{"data":14568,"content":14569,"nodeType":87},{},[14570],{"data":14571,"marks":14572,"value":387,"nodeType":82},{},[],{"metadata":14574,"sys":14577,"fields":14582},{"tags":14575,"concepts":14576},[],[],{"space":14578,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14580,"publishedVersion":62,"revision":44,"locale":29},{"sys":14579},{"type":12,"linkType":13,"id":14},{"sys":14581},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14583},{"url":403,"details":14584,"fileName":409,"contentType":410},{"size":405,"image":14585},{"width":407,"height":408},{"sys":14587,"fields":14590},{"id":14588,"createdAt":14589},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":14591,"slug":14592,"articleIntro":14591,"category":14593},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[14594],{"metadata":14595,"sys":14598,"fields":14605},{"tags":14596,"concepts":14597},[],[],{"space":14599,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14601,"publishedVersion":359,"revision":62,"contentType":14603,"locale":29},{"sys":14600},{"type":12,"linkType":13,"id":14},{"sys":14602},{"id":21,"type":12,"linkType":22},{"sys":14604},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14606,"metaTitle":369,"metaDescription":370,"mainTitle":14607,"subtitle":388,"heroImage":14622,"ctaButton":411,"ctaLink":412},[368],{"data":14608,"content":14609,"nodeType":74},{},[14610,14616],{"data":14611,"content":14612,"nodeType":78},{},[14613],{"data":14614,"marks":14615,"value":380,"nodeType":82},{},[],{"data":14617,"content":14618,"nodeType":87},{},[14619],{"data":14620,"marks":14621,"value":387,"nodeType":82},{},[],{"metadata":14623,"sys":14626,"fields":14631},{"tags":14624,"concepts":14625},[],[],{"space":14627,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14629,"publishedVersion":62,"revision":44,"locale":29},{"sys":14628},{"type":12,"linkType":13,"id":14},{"sys":14630},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14632},{"url":403,"details":14633,"fileName":409,"contentType":410},{"size":405,"image":14634},{"width":407,"height":408},{"sys":14636,"fields":14639},{"id":14637,"createdAt":14638},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":14640,"slug":14641,"articleIntro":-1,"category":14642},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[14643],{"metadata":14644,"sys":14647,"fields":14654},{"tags":14645,"concepts":14646},[],[],{"space":14648,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14650,"publishedVersion":359,"revision":62,"contentType":14652,"locale":29},{"sys":14649},{"type":12,"linkType":13,"id":14},{"sys":14651},{"id":21,"type":12,"linkType":22},{"sys":14653},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14655,"metaTitle":369,"metaDescription":370,"mainTitle":14656,"subtitle":388,"heroImage":14671,"ctaButton":411,"ctaLink":412},[368],{"data":14657,"content":14658,"nodeType":74},{},[14659,14665],{"data":14660,"content":14661,"nodeType":78},{},[14662],{"data":14663,"marks":14664,"value":380,"nodeType":82},{},[],{"data":14666,"content":14667,"nodeType":87},{},[14668],{"data":14669,"marks":14670,"value":387,"nodeType":82},{},[],{"metadata":14672,"sys":14675,"fields":14680},{"tags":14673,"concepts":14674},[],[],{"space":14676,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14678,"publishedVersion":62,"revision":44,"locale":29},{"sys":14677},{"type":12,"linkType":13,"id":14},{"sys":14679},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14681},{"url":403,"details":14682,"fileName":409,"contentType":410},{"size":405,"image":14683},{"width":407,"height":408},{"sys":14685,"fields":14688},{"id":14686,"createdAt":14687},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":14689,"slug":14690,"articleIntro":14689,"category":14691},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[14692],{"metadata":14693,"sys":14696,"fields":14703},{"tags":14694,"concepts":14695},[],[],{"space":14697,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14699,"publishedVersion":359,"revision":62,"contentType":14701,"locale":29},{"sys":14698},{"type":12,"linkType":13,"id":14},{"sys":14700},{"id":21,"type":12,"linkType":22},{"sys":14702},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14704,"metaTitle":369,"metaDescription":370,"mainTitle":14705,"subtitle":388,"heroImage":14720,"ctaButton":411,"ctaLink":412},[368],{"data":14706,"content":14707,"nodeType":74},{},[14708,14714],{"data":14709,"content":14710,"nodeType":78},{},[14711],{"data":14712,"marks":14713,"value":380,"nodeType":82},{},[],{"data":14715,"content":14716,"nodeType":87},{},[14717],{"data":14718,"marks":14719,"value":387,"nodeType":82},{},[],{"metadata":14721,"sys":14724,"fields":14729},{"tags":14722,"concepts":14723},[],[],{"space":14725,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14727,"publishedVersion":62,"revision":44,"locale":29},{"sys":14726},{"type":12,"linkType":13,"id":14},{"sys":14728},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14730},{"url":403,"details":14731,"fileName":409,"contentType":410},{"size":405,"image":14732},{"width":407,"height":408},{"sys":14734,"fields":14737},{"id":14735,"createdAt":14736},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":14738,"slug":14739,"articleIntro":14738,"category":14740},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[14741],{"metadata":14742,"sys":14745,"fields":14752},{"tags":14743,"concepts":14744},[],[],{"space":14746,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14748,"publishedVersion":359,"revision":62,"contentType":14750,"locale":29},{"sys":14747},{"type":12,"linkType":13,"id":14},{"sys":14749},{"id":21,"type":12,"linkType":22},{"sys":14751},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14753,"metaTitle":369,"metaDescription":370,"mainTitle":14754,"subtitle":388,"heroImage":14769,"ctaButton":411,"ctaLink":412},[368],{"data":14755,"content":14756,"nodeType":74},{},[14757,14763],{"data":14758,"content":14759,"nodeType":78},{},[14760],{"data":14761,"marks":14762,"value":380,"nodeType":82},{},[],{"data":14764,"content":14765,"nodeType":87},{},[14766],{"data":14767,"marks":14768,"value":387,"nodeType":82},{},[],{"metadata":14770,"sys":14773,"fields":14778},{"tags":14771,"concepts":14772},[],[],{"space":14774,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14776,"publishedVersion":62,"revision":44,"locale":29},{"sys":14775},{"type":12,"linkType":13,"id":14},{"sys":14777},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14779},{"url":403,"details":14780,"fileName":409,"contentType":410},{"size":405,"image":14781},{"width":407,"height":408},{"sys":14783,"fields":14786},{"id":14784,"createdAt":14785},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":14787,"slug":14788,"articleIntro":14787,"category":14789},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[14790],{"metadata":14791,"sys":14794,"fields":14801},{"tags":14792,"concepts":14793},[],[],{"space":14795,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14797,"publishedVersion":359,"revision":62,"contentType":14799,"locale":29},{"sys":14796},{"type":12,"linkType":13,"id":14},{"sys":14798},{"id":21,"type":12,"linkType":22},{"sys":14800},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14802,"metaTitle":369,"metaDescription":370,"mainTitle":14803,"subtitle":388,"heroImage":14818,"ctaButton":411,"ctaLink":412},[368],{"data":14804,"content":14805,"nodeType":74},{},[14806,14812],{"data":14807,"content":14808,"nodeType":78},{},[14809],{"data":14810,"marks":14811,"value":380,"nodeType":82},{},[],{"data":14813,"content":14814,"nodeType":87},{},[14815],{"data":14816,"marks":14817,"value":387,"nodeType":82},{},[],{"metadata":14819,"sys":14822,"fields":14827},{"tags":14820,"concepts":14821},[],[],{"space":14823,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14825,"publishedVersion":62,"revision":44,"locale":29},{"sys":14824},{"type":12,"linkType":13,"id":14},{"sys":14826},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14828},{"url":403,"details":14829,"fileName":409,"contentType":410},{"size":405,"image":14830},{"width":407,"height":408},{"sys":14832,"fields":14835},{"id":14833,"createdAt":14834},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":14836,"slug":14837,"articleIntro":-1,"category":14838},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[14839],{"metadata":14840,"sys":14843,"fields":14850},{"tags":14841,"concepts":14842},[],[],{"space":14844,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14846,"publishedVersion":359,"revision":62,"contentType":14848,"locale":29},{"sys":14845},{"type":12,"linkType":13,"id":14},{"sys":14847},{"id":21,"type":12,"linkType":22},{"sys":14849},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14851,"metaTitle":369,"metaDescription":370,"mainTitle":14852,"subtitle":388,"heroImage":14867,"ctaButton":411,"ctaLink":412},[368],{"data":14853,"content":14854,"nodeType":74},{},[14855,14861],{"data":14856,"content":14857,"nodeType":78},{},[14858],{"data":14859,"marks":14860,"value":380,"nodeType":82},{},[],{"data":14862,"content":14863,"nodeType":87},{},[14864],{"data":14865,"marks":14866,"value":387,"nodeType":82},{},[],{"metadata":14868,"sys":14871,"fields":14876},{"tags":14869,"concepts":14870},[],[],{"space":14872,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14874,"publishedVersion":62,"revision":44,"locale":29},{"sys":14873},{"type":12,"linkType":13,"id":14},{"sys":14875},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14877},{"url":403,"details":14878,"fileName":409,"contentType":410},{"size":405,"image":14879},{"width":407,"height":408},{"sys":14881,"fields":14884},{"id":14882,"createdAt":14883},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":14885,"slug":14886,"articleIntro":14887,"category":14888},"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.",[14889],{"metadata":14890,"sys":14893,"fields":14900},{"tags":14891,"concepts":14892},[],[],{"space":14894,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14896,"publishedVersion":359,"revision":62,"contentType":14898,"locale":29},{"sys":14895},{"type":12,"linkType":13,"id":14},{"sys":14897},{"id":21,"type":12,"linkType":22},{"sys":14899},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14901,"metaTitle":369,"metaDescription":370,"mainTitle":14902,"subtitle":388,"heroImage":14917,"ctaButton":411,"ctaLink":412},[368],{"data":14903,"content":14904,"nodeType":74},{},[14905,14911],{"data":14906,"content":14907,"nodeType":78},{},[14908],{"data":14909,"marks":14910,"value":380,"nodeType":82},{},[],{"data":14912,"content":14913,"nodeType":87},{},[14914],{"data":14915,"marks":14916,"value":387,"nodeType":82},{},[],{"metadata":14918,"sys":14921,"fields":14926},{"tags":14919,"concepts":14920},[],[],{"space":14922,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14924,"publishedVersion":62,"revision":44,"locale":29},{"sys":14923},{"type":12,"linkType":13,"id":14},{"sys":14925},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14927},{"url":403,"details":14928,"fileName":409,"contentType":410},{"size":405,"image":14929},{"width":407,"height":408},{"sys":14931,"fields":14934},{"id":14932,"createdAt":14933},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":14935,"slug":14936,"articleIntro":14935,"category":14937},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[14938],{"metadata":14939,"sys":14942,"fields":14949},{"tags":14940,"concepts":14941},[],[],{"space":14943,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14945,"publishedVersion":359,"revision":62,"contentType":14947,"locale":29},{"sys":14944},{"type":12,"linkType":13,"id":14},{"sys":14946},{"id":21,"type":12,"linkType":22},{"sys":14948},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14950,"metaTitle":369,"metaDescription":370,"mainTitle":14951,"subtitle":388,"heroImage":14966,"ctaButton":411,"ctaLink":412},[368],{"data":14952,"content":14953,"nodeType":74},{},[14954,14960],{"data":14955,"content":14956,"nodeType":78},{},[14957],{"data":14958,"marks":14959,"value":380,"nodeType":82},{},[],{"data":14961,"content":14962,"nodeType":87},{},[14963],{"data":14964,"marks":14965,"value":387,"nodeType":82},{},[],{"metadata":14967,"sys":14970,"fields":14975},{"tags":14968,"concepts":14969},[],[],{"space":14971,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":14973,"publishedVersion":62,"revision":44,"locale":29},{"sys":14972},{"type":12,"linkType":13,"id":14},{"sys":14974},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":14976},{"url":403,"details":14977,"fileName":409,"contentType":410},{"size":405,"image":14978},{"width":407,"height":408},{"sys":14980,"fields":14983},{"id":14981,"createdAt":14982},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":14984,"slug":14985,"articleIntro":14984,"category":14986},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[14987],{"metadata":14988,"sys":14991,"fields":14998},{"tags":14989,"concepts":14990},[],[],{"space":14992,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":14994,"publishedVersion":359,"revision":62,"contentType":14996,"locale":29},{"sys":14993},{"type":12,"linkType":13,"id":14},{"sys":14995},{"id":21,"type":12,"linkType":22},{"sys":14997},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":14999,"metaTitle":369,"metaDescription":370,"mainTitle":15000,"subtitle":388,"heroImage":15015,"ctaButton":411,"ctaLink":412},[368],{"data":15001,"content":15002,"nodeType":74},{},[15003,15009],{"data":15004,"content":15005,"nodeType":78},{},[15006],{"data":15007,"marks":15008,"value":380,"nodeType":82},{},[],{"data":15010,"content":15011,"nodeType":87},{},[15012],{"data":15013,"marks":15014,"value":387,"nodeType":82},{},[],{"metadata":15016,"sys":15019,"fields":15024},{"tags":15017,"concepts":15018},[],[],{"space":15020,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15022,"publishedVersion":62,"revision":44,"locale":29},{"sys":15021},{"type":12,"linkType":13,"id":14},{"sys":15023},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15025},{"url":403,"details":15026,"fileName":409,"contentType":410},{"size":405,"image":15027},{"width":407,"height":408},{"sys":15029,"fields":15032},{"id":15030,"createdAt":15031},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":15033,"slug":15034,"articleIntro":-1,"category":15035},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[15036],{"metadata":15037,"sys":15040,"fields":15047},{"tags":15038,"concepts":15039},[],[],{"space":15041,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15043,"publishedVersion":359,"revision":62,"contentType":15045,"locale":29},{"sys":15042},{"type":12,"linkType":13,"id":14},{"sys":15044},{"id":21,"type":12,"linkType":22},{"sys":15046},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15048,"metaTitle":369,"metaDescription":370,"mainTitle":15049,"subtitle":388,"heroImage":15064,"ctaButton":411,"ctaLink":412},[368],{"data":15050,"content":15051,"nodeType":74},{},[15052,15058],{"data":15053,"content":15054,"nodeType":78},{},[15055],{"data":15056,"marks":15057,"value":380,"nodeType":82},{},[],{"data":15059,"content":15060,"nodeType":87},{},[15061],{"data":15062,"marks":15063,"value":387,"nodeType":82},{},[],{"metadata":15065,"sys":15068,"fields":15073},{"tags":15066,"concepts":15067},[],[],{"space":15069,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15071,"publishedVersion":62,"revision":44,"locale":29},{"sys":15070},{"type":12,"linkType":13,"id":14},{"sys":15072},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15074},{"url":403,"details":15075,"fileName":409,"contentType":410},{"size":405,"image":15076},{"width":407,"height":408},{"sys":15078,"fields":15081},{"id":15079,"createdAt":15080},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":15082,"slug":15083,"articleIntro":15082,"category":15084},"68174 - Créances","compte-68174-creances",[15085],{"metadata":15086,"sys":15089,"fields":15096},{"tags":15087,"concepts":15088},[],[],{"space":15090,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15092,"publishedVersion":359,"revision":62,"contentType":15094,"locale":29},{"sys":15091},{"type":12,"linkType":13,"id":14},{"sys":15093},{"id":21,"type":12,"linkType":22},{"sys":15095},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15097,"metaTitle":369,"metaDescription":370,"mainTitle":15098,"subtitle":388,"heroImage":15113,"ctaButton":411,"ctaLink":412},[368],{"data":15099,"content":15100,"nodeType":74},{},[15101,15107],{"data":15102,"content":15103,"nodeType":78},{},[15104],{"data":15105,"marks":15106,"value":380,"nodeType":82},{},[],{"data":15108,"content":15109,"nodeType":87},{},[15110],{"data":15111,"marks":15112,"value":387,"nodeType":82},{},[],{"metadata":15114,"sys":15117,"fields":15122},{"tags":15115,"concepts":15116},[],[],{"space":15118,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15120,"publishedVersion":62,"revision":44,"locale":29},{"sys":15119},{"type":12,"linkType":13,"id":14},{"sys":15121},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15123},{"url":403,"details":15124,"fileName":409,"contentType":410},{"size":405,"image":15125},{"width":407,"height":408},{"sys":15127,"fields":15130},{"id":15128,"createdAt":15129},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":15131,"slug":15132,"articleIntro":15131,"category":15133},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[15134],{"metadata":15135,"sys":15138,"fields":15145},{"tags":15136,"concepts":15137},[],[],{"space":15139,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15141,"publishedVersion":359,"revision":62,"contentType":15143,"locale":29},{"sys":15140},{"type":12,"linkType":13,"id":14},{"sys":15142},{"id":21,"type":12,"linkType":22},{"sys":15144},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15146,"metaTitle":369,"metaDescription":370,"mainTitle":15147,"subtitle":388,"heroImage":15162,"ctaButton":411,"ctaLink":412},[368],{"data":15148,"content":15149,"nodeType":74},{},[15150,15156],{"data":15151,"content":15152,"nodeType":78},{},[15153],{"data":15154,"marks":15155,"value":380,"nodeType":82},{},[],{"data":15157,"content":15158,"nodeType":87},{},[15159],{"data":15160,"marks":15161,"value":387,"nodeType":82},{},[],{"metadata":15163,"sys":15166,"fields":15171},{"tags":15164,"concepts":15165},[],[],{"space":15167,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15169,"publishedVersion":62,"revision":44,"locale":29},{"sys":15168},{"type":12,"linkType":13,"id":14},{"sys":15170},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15172},{"url":403,"details":15173,"fileName":409,"contentType":410},{"size":405,"image":15174},{"width":407,"height":408},{"sys":15176,"fields":15179},{"id":15177,"createdAt":15178},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":15180,"slug":15181,"articleIntro":15180,"category":15182},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[15183],{"metadata":15184,"sys":15187,"fields":15194},{"tags":15185,"concepts":15186},[],[],{"space":15188,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15190,"publishedVersion":359,"revision":62,"contentType":15192,"locale":29},{"sys":15189},{"type":12,"linkType":13,"id":14},{"sys":15191},{"id":21,"type":12,"linkType":22},{"sys":15193},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15195,"metaTitle":369,"metaDescription":370,"mainTitle":15196,"subtitle":388,"heroImage":15211,"ctaButton":411,"ctaLink":412},[368],{"data":15197,"content":15198,"nodeType":74},{},[15199,15205],{"data":15200,"content":15201,"nodeType":78},{},[15202],{"data":15203,"marks":15204,"value":380,"nodeType":82},{},[],{"data":15206,"content":15207,"nodeType":87},{},[15208],{"data":15209,"marks":15210,"value":387,"nodeType":82},{},[],{"metadata":15212,"sys":15215,"fields":15220},{"tags":15213,"concepts":15214},[],[],{"space":15216,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15218,"publishedVersion":62,"revision":44,"locale":29},{"sys":15217},{"type":12,"linkType":13,"id":14},{"sys":15219},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15221},{"url":403,"details":15222,"fileName":409,"contentType":410},{"size":405,"image":15223},{"width":407,"height":408},{"sys":15225,"fields":15228},{"id":15226,"createdAt":15227},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":15229,"slug":15230,"articleIntro":15229,"category":15231},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[15232],{"metadata":15233,"sys":15236,"fields":15243},{"tags":15234,"concepts":15235},[],[],{"space":15237,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15239,"publishedVersion":359,"revision":62,"contentType":15241,"locale":29},{"sys":15238},{"type":12,"linkType":13,"id":14},{"sys":15240},{"id":21,"type":12,"linkType":22},{"sys":15242},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15244,"metaTitle":369,"metaDescription":370,"mainTitle":15245,"subtitle":388,"heroImage":15260,"ctaButton":411,"ctaLink":412},[368],{"data":15246,"content":15247,"nodeType":74},{},[15248,15254],{"data":15249,"content":15250,"nodeType":78},{},[15251],{"data":15252,"marks":15253,"value":380,"nodeType":82},{},[],{"data":15255,"content":15256,"nodeType":87},{},[15257],{"data":15258,"marks":15259,"value":387,"nodeType":82},{},[],{"metadata":15261,"sys":15264,"fields":15269},{"tags":15262,"concepts":15263},[],[],{"space":15265,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15267,"publishedVersion":62,"revision":44,"locale":29},{"sys":15266},{"type":12,"linkType":13,"id":14},{"sys":15268},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15270},{"url":403,"details":15271,"fileName":409,"contentType":410},{"size":405,"image":15272},{"width":407,"height":408},{"sys":15274,"fields":15277},{"id":15275,"createdAt":15276},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":15278,"slug":15279,"articleIntro":15278,"category":15280},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[15281],{"metadata":15282,"sys":15285,"fields":15292},{"tags":15283,"concepts":15284},[],[],{"space":15286,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15288,"publishedVersion":359,"revision":62,"contentType":15290,"locale":29},{"sys":15287},{"type":12,"linkType":13,"id":14},{"sys":15289},{"id":21,"type":12,"linkType":22},{"sys":15291},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15293,"metaTitle":369,"metaDescription":370,"mainTitle":15294,"subtitle":388,"heroImage":15309,"ctaButton":411,"ctaLink":412},[368],{"data":15295,"content":15296,"nodeType":74},{},[15297,15303],{"data":15298,"content":15299,"nodeType":78},{},[15300],{"data":15301,"marks":15302,"value":380,"nodeType":82},{},[],{"data":15304,"content":15305,"nodeType":87},{},[15306],{"data":15307,"marks":15308,"value":387,"nodeType":82},{},[],{"metadata":15310,"sys":15313,"fields":15318},{"tags":15311,"concepts":15312},[],[],{"space":15314,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15316,"publishedVersion":62,"revision":44,"locale":29},{"sys":15315},{"type":12,"linkType":13,"id":14},{"sys":15317},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15319},{"url":403,"details":15320,"fileName":409,"contentType":410},{"size":405,"image":15321},{"width":407,"height":408},{"sys":15323,"fields":15326},{"id":15324,"createdAt":15325},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15327,"slug":15328,"articleIntro":15327,"category":15329},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15330],{"metadata":15331,"sys":15334,"fields":15341},{"tags":15332,"concepts":15333},[],[],{"space":15335,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15337,"publishedVersion":359,"revision":62,"contentType":15339,"locale":29},{"sys":15336},{"type":12,"linkType":13,"id":14},{"sys":15338},{"id":21,"type":12,"linkType":22},{"sys":15340},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15342,"metaTitle":369,"metaDescription":370,"mainTitle":15343,"subtitle":388,"heroImage":15358,"ctaButton":411,"ctaLink":412},[368],{"data":15344,"content":15345,"nodeType":74},{},[15346,15352],{"data":15347,"content":15348,"nodeType":78},{},[15349],{"data":15350,"marks":15351,"value":380,"nodeType":82},{},[],{"data":15353,"content":15354,"nodeType":87},{},[15355],{"data":15356,"marks":15357,"value":387,"nodeType":82},{},[],{"metadata":15359,"sys":15362,"fields":15367},{"tags":15360,"concepts":15361},[],[],{"space":15363,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15365,"publishedVersion":62,"revision":44,"locale":29},{"sys":15364},{"type":12,"linkType":13,"id":14},{"sys":15366},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15368},{"url":403,"details":15369,"fileName":409,"contentType":410},{"size":405,"image":15370},{"width":407,"height":408},{"sys":15372,"fields":15375},{"id":15373,"createdAt":15374},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":15376,"slug":15377,"articleIntro":15376,"category":15378},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[15379],{"metadata":15380,"sys":15383,"fields":15390},{"tags":15381,"concepts":15382},[],[],{"space":15384,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15386,"publishedVersion":359,"revision":62,"contentType":15388,"locale":29},{"sys":15385},{"type":12,"linkType":13,"id":14},{"sys":15387},{"id":21,"type":12,"linkType":22},{"sys":15389},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15391,"metaTitle":369,"metaDescription":370,"mainTitle":15392,"subtitle":388,"heroImage":15407,"ctaButton":411,"ctaLink":412},[368],{"data":15393,"content":15394,"nodeType":74},{},[15395,15401],{"data":15396,"content":15397,"nodeType":78},{},[15398],{"data":15399,"marks":15400,"value":380,"nodeType":82},{},[],{"data":15402,"content":15403,"nodeType":87},{},[15404],{"data":15405,"marks":15406,"value":387,"nodeType":82},{},[],{"metadata":15408,"sys":15411,"fields":15416},{"tags":15409,"concepts":15410},[],[],{"space":15412,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15414,"publishedVersion":62,"revision":44,"locale":29},{"sys":15413},{"type":12,"linkType":13,"id":14},{"sys":15415},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15417},{"url":403,"details":15418,"fileName":409,"contentType":410},{"size":405,"image":15419},{"width":407,"height":408},{"sys":15421,"fields":15424},{"id":15422,"createdAt":15423},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":15425,"slug":15426,"articleIntro":15425,"category":15427},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[15428],{"metadata":15429,"sys":15432,"fields":15439},{"tags":15430,"concepts":15431},[],[],{"space":15433,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15435,"publishedVersion":359,"revision":62,"contentType":15437,"locale":29},{"sys":15434},{"type":12,"linkType":13,"id":14},{"sys":15436},{"id":21,"type":12,"linkType":22},{"sys":15438},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15440,"metaTitle":369,"metaDescription":370,"mainTitle":15441,"subtitle":388,"heroImage":15456,"ctaButton":411,"ctaLink":412},[368],{"data":15442,"content":15443,"nodeType":74},{},[15444,15450],{"data":15445,"content":15446,"nodeType":78},{},[15447],{"data":15448,"marks":15449,"value":380,"nodeType":82},{},[],{"data":15451,"content":15452,"nodeType":87},{},[15453],{"data":15454,"marks":15455,"value":387,"nodeType":82},{},[],{"metadata":15457,"sys":15460,"fields":15465},{"tags":15458,"concepts":15459},[],[],{"space":15461,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15463,"publishedVersion":62,"revision":44,"locale":29},{"sys":15462},{"type":12,"linkType":13,"id":14},{"sys":15464},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15466},{"url":403,"details":15467,"fileName":409,"contentType":410},{"size":405,"image":15468},{"width":407,"height":408},{"sys":15470,"fields":15473},{"id":15471,"createdAt":15472},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":15474,"slug":15475,"articleIntro":15474,"category":15476},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[15477],{"metadata":15478,"sys":15481,"fields":15488},{"tags":15479,"concepts":15480},[],[],{"space":15482,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15484,"publishedVersion":359,"revision":62,"contentType":15486,"locale":29},{"sys":15483},{"type":12,"linkType":13,"id":14},{"sys":15485},{"id":21,"type":12,"linkType":22},{"sys":15487},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15489,"metaTitle":369,"metaDescription":370,"mainTitle":15490,"subtitle":388,"heroImage":15505,"ctaButton":411,"ctaLink":412},[368],{"data":15491,"content":15492,"nodeType":74},{},[15493,15499],{"data":15494,"content":15495,"nodeType":78},{},[15496],{"data":15497,"marks":15498,"value":380,"nodeType":82},{},[],{"data":15500,"content":15501,"nodeType":87},{},[15502],{"data":15503,"marks":15504,"value":387,"nodeType":82},{},[],{"metadata":15506,"sys":15509,"fields":15514},{"tags":15507,"concepts":15508},[],[],{"space":15510,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15512,"publishedVersion":62,"revision":44,"locale":29},{"sys":15511},{"type":12,"linkType":13,"id":14},{"sys":15513},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15515},{"url":403,"details":15516,"fileName":409,"contentType":410},{"size":405,"image":15517},{"width":407,"height":408},{"sys":15519,"fields":15522},{"id":15520,"createdAt":15521},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":15523,"slug":15524,"articleIntro":15523,"category":15525},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[15526],{"metadata":15527,"sys":15530,"fields":15537},{"tags":15528,"concepts":15529},[],[],{"space":15531,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15533,"publishedVersion":359,"revision":62,"contentType":15535,"locale":29},{"sys":15532},{"type":12,"linkType":13,"id":14},{"sys":15534},{"id":21,"type":12,"linkType":22},{"sys":15536},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15538,"metaTitle":369,"metaDescription":370,"mainTitle":15539,"subtitle":388,"heroImage":15554,"ctaButton":411,"ctaLink":412},[368],{"data":15540,"content":15541,"nodeType":74},{},[15542,15548],{"data":15543,"content":15544,"nodeType":78},{},[15545],{"data":15546,"marks":15547,"value":380,"nodeType":82},{},[],{"data":15549,"content":15550,"nodeType":87},{},[15551],{"data":15552,"marks":15553,"value":387,"nodeType":82},{},[],{"metadata":15555,"sys":15558,"fields":15563},{"tags":15556,"concepts":15557},[],[],{"space":15559,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15561,"publishedVersion":62,"revision":44,"locale":29},{"sys":15560},{"type":12,"linkType":13,"id":14},{"sys":15562},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15564},{"url":403,"details":15565,"fileName":409,"contentType":410},{"size":405,"image":15566},{"width":407,"height":408},{"sys":15568,"fields":15571},{"id":15569,"createdAt":15570},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":15572,"slug":15573,"articleIntro":15572,"category":15574},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[15575],{"metadata":15576,"sys":15579,"fields":15586},{"tags":15577,"concepts":15578},[],[],{"space":15580,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15582,"publishedVersion":359,"revision":62,"contentType":15584,"locale":29},{"sys":15581},{"type":12,"linkType":13,"id":14},{"sys":15583},{"id":21,"type":12,"linkType":22},{"sys":15585},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15587,"metaTitle":369,"metaDescription":370,"mainTitle":15588,"subtitle":388,"heroImage":15603,"ctaButton":411,"ctaLink":412},[368],{"data":15589,"content":15590,"nodeType":74},{},[15591,15597],{"data":15592,"content":15593,"nodeType":78},{},[15594],{"data":15595,"marks":15596,"value":380,"nodeType":82},{},[],{"data":15598,"content":15599,"nodeType":87},{},[15600],{"data":15601,"marks":15602,"value":387,"nodeType":82},{},[],{"metadata":15604,"sys":15607,"fields":15612},{"tags":15605,"concepts":15606},[],[],{"space":15608,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15610,"publishedVersion":62,"revision":44,"locale":29},{"sys":15609},{"type":12,"linkType":13,"id":14},{"sys":15611},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15613},{"url":403,"details":15614,"fileName":409,"contentType":410},{"size":405,"image":15615},{"width":407,"height":408},{"sys":15617,"fields":15620},{"id":15618,"createdAt":15619},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15621,"slug":15622,"articleIntro":15621,"category":15623},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15624],{"metadata":15625,"sys":15628,"fields":15635},{"tags":15626,"concepts":15627},[],[],{"space":15629,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15631,"publishedVersion":359,"revision":62,"contentType":15633,"locale":29},{"sys":15630},{"type":12,"linkType":13,"id":14},{"sys":15632},{"id":21,"type":12,"linkType":22},{"sys":15634},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15636,"metaTitle":369,"metaDescription":370,"mainTitle":15637,"subtitle":388,"heroImage":15652,"ctaButton":411,"ctaLink":412},[368],{"data":15638,"content":15639,"nodeType":74},{},[15640,15646],{"data":15641,"content":15642,"nodeType":78},{},[15643],{"data":15644,"marks":15645,"value":380,"nodeType":82},{},[],{"data":15647,"content":15648,"nodeType":87},{},[15649],{"data":15650,"marks":15651,"value":387,"nodeType":82},{},[],{"metadata":15653,"sys":15656,"fields":15661},{"tags":15654,"concepts":15655},[],[],{"space":15657,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15659,"publishedVersion":62,"revision":44,"locale":29},{"sys":15658},{"type":12,"linkType":13,"id":14},{"sys":15660},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15662},{"url":403,"details":15663,"fileName":409,"contentType":410},{"size":405,"image":15664},{"width":407,"height":408},{"sys":15666,"fields":15669},{"id":15667,"createdAt":15668},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":15670,"slug":15671,"articleIntro":15670,"category":15672},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[15673],{"metadata":15674,"sys":15677,"fields":15684},{"tags":15675,"concepts":15676},[],[],{"space":15678,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15680,"publishedVersion":359,"revision":62,"contentType":15682,"locale":29},{"sys":15679},{"type":12,"linkType":13,"id":14},{"sys":15681},{"id":21,"type":12,"linkType":22},{"sys":15683},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15685,"metaTitle":369,"metaDescription":370,"mainTitle":15686,"subtitle":388,"heroImage":15701,"ctaButton":411,"ctaLink":412},[368],{"data":15687,"content":15688,"nodeType":74},{},[15689,15695],{"data":15690,"content":15691,"nodeType":78},{},[15692],{"data":15693,"marks":15694,"value":380,"nodeType":82},{},[],{"data":15696,"content":15697,"nodeType":87},{},[15698],{"data":15699,"marks":15700,"value":387,"nodeType":82},{},[],{"metadata":15702,"sys":15705,"fields":15710},{"tags":15703,"concepts":15704},[],[],{"space":15706,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15708,"publishedVersion":62,"revision":44,"locale":29},{"sys":15707},{"type":12,"linkType":13,"id":14},{"sys":15709},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15711},{"url":403,"details":15712,"fileName":409,"contentType":410},{"size":405,"image":15713},{"width":407,"height":408},{"sys":15715,"fields":15718},{"id":15716,"createdAt":15717},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":15719,"slug":15720,"articleIntro":-1,"category":15721},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[15722],{"metadata":15723,"sys":15726,"fields":15733},{"tags":15724,"concepts":15725},[],[],{"space":15727,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15729,"publishedVersion":359,"revision":62,"contentType":15731,"locale":29},{"sys":15728},{"type":12,"linkType":13,"id":14},{"sys":15730},{"id":21,"type":12,"linkType":22},{"sys":15732},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15734,"metaTitle":369,"metaDescription":370,"mainTitle":15735,"subtitle":388,"heroImage":15750,"ctaButton":411,"ctaLink":412},[368],{"data":15736,"content":15737,"nodeType":74},{},[15738,15744],{"data":15739,"content":15740,"nodeType":78},{},[15741],{"data":15742,"marks":15743,"value":380,"nodeType":82},{},[],{"data":15745,"content":15746,"nodeType":87},{},[15747],{"data":15748,"marks":15749,"value":387,"nodeType":82},{},[],{"metadata":15751,"sys":15754,"fields":15759},{"tags":15752,"concepts":15753},[],[],{"space":15755,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15757,"publishedVersion":62,"revision":44,"locale":29},{"sys":15756},{"type":12,"linkType":13,"id":14},{"sys":15758},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15760},{"url":403,"details":15761,"fileName":409,"contentType":410},{"size":405,"image":15762},{"width":407,"height":408},{"sys":15764,"fields":15767},{"id":15765,"createdAt":15766},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":15768,"slug":15769,"articleIntro":15768,"category":15770},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[15771],{"metadata":15772,"sys":15775,"fields":15782},{"tags":15773,"concepts":15774},[],[],{"space":15776,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15778,"publishedVersion":359,"revision":62,"contentType":15780,"locale":29},{"sys":15777},{"type":12,"linkType":13,"id":14},{"sys":15779},{"id":21,"type":12,"linkType":22},{"sys":15781},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15783,"metaTitle":369,"metaDescription":370,"mainTitle":15784,"subtitle":388,"heroImage":15799,"ctaButton":411,"ctaLink":412},[368],{"data":15785,"content":15786,"nodeType":74},{},[15787,15793],{"data":15788,"content":15789,"nodeType":78},{},[15790],{"data":15791,"marks":15792,"value":380,"nodeType":82},{},[],{"data":15794,"content":15795,"nodeType":87},{},[15796],{"data":15797,"marks":15798,"value":387,"nodeType":82},{},[],{"metadata":15800,"sys":15803,"fields":15808},{"tags":15801,"concepts":15802},[],[],{"space":15804,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15806,"publishedVersion":62,"revision":44,"locale":29},{"sys":15805},{"type":12,"linkType":13,"id":14},{"sys":15807},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15809},{"url":403,"details":15810,"fileName":409,"contentType":410},{"size":405,"image":15811},{"width":407,"height":408},{"sys":15813,"fields":15816},{"id":15814,"createdAt":15815},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":15817,"slug":15818,"articleIntro":-1,"category":15819},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[15820],{"metadata":15821,"sys":15824,"fields":15831},{"tags":15822,"concepts":15823},[],[],{"space":15825,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15827,"publishedVersion":359,"revision":62,"contentType":15829,"locale":29},{"sys":15826},{"type":12,"linkType":13,"id":14},{"sys":15828},{"id":21,"type":12,"linkType":22},{"sys":15830},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15832,"metaTitle":369,"metaDescription":370,"mainTitle":15833,"subtitle":388,"heroImage":15848,"ctaButton":411,"ctaLink":412},[368],{"data":15834,"content":15835,"nodeType":74},{},[15836,15842],{"data":15837,"content":15838,"nodeType":78},{},[15839],{"data":15840,"marks":15841,"value":380,"nodeType":82},{},[],{"data":15843,"content":15844,"nodeType":87},{},[15845],{"data":15846,"marks":15847,"value":387,"nodeType":82},{},[],{"metadata":15849,"sys":15852,"fields":15857},{"tags":15850,"concepts":15851},[],[],{"space":15853,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15855,"publishedVersion":62,"revision":44,"locale":29},{"sys":15854},{"type":12,"linkType":13,"id":14},{"sys":15856},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15858},{"url":403,"details":15859,"fileName":409,"contentType":410},{"size":405,"image":15860},{"width":407,"height":408},{"sys":15862,"fields":15865},{"id":15863,"createdAt":15864},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":15866,"slug":15867,"articleIntro":15866,"category":15868},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[15869],{"metadata":15870,"sys":15873,"fields":15880},{"tags":15871,"concepts":15872},[],[],{"space":15874,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15876,"publishedVersion":359,"revision":62,"contentType":15878,"locale":29},{"sys":15875},{"type":12,"linkType":13,"id":14},{"sys":15877},{"id":21,"type":12,"linkType":22},{"sys":15879},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15881,"metaTitle":369,"metaDescription":370,"mainTitle":15882,"subtitle":388,"heroImage":15897,"ctaButton":411,"ctaLink":412},[368],{"data":15883,"content":15884,"nodeType":74},{},[15885,15891],{"data":15886,"content":15887,"nodeType":78},{},[15888],{"data":15889,"marks":15890,"value":380,"nodeType":82},{},[],{"data":15892,"content":15893,"nodeType":87},{},[15894],{"data":15895,"marks":15896,"value":387,"nodeType":82},{},[],{"metadata":15898,"sys":15901,"fields":15906},{"tags":15899,"concepts":15900},[],[],{"space":15902,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15904,"publishedVersion":62,"revision":44,"locale":29},{"sys":15903},{"type":12,"linkType":13,"id":14},{"sys":15905},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15907},{"url":403,"details":15908,"fileName":409,"contentType":410},{"size":405,"image":15909},{"width":407,"height":408},{"sys":15911,"fields":15914},{"id":15912,"createdAt":15913},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":15915,"slug":15916,"articleIntro":-1,"category":15917},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[15918],{"metadata":15919,"sys":15922,"fields":15929},{"tags":15920,"concepts":15921},[],[],{"space":15923,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15925,"publishedVersion":359,"revision":62,"contentType":15927,"locale":29},{"sys":15924},{"type":12,"linkType":13,"id":14},{"sys":15926},{"id":21,"type":12,"linkType":22},{"sys":15928},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15930,"metaTitle":369,"metaDescription":370,"mainTitle":15931,"subtitle":388,"heroImage":15946,"ctaButton":411,"ctaLink":412},[368],{"data":15932,"content":15933,"nodeType":74},{},[15934,15940],{"data":15935,"content":15936,"nodeType":78},{},[15937],{"data":15938,"marks":15939,"value":380,"nodeType":82},{},[],{"data":15941,"content":15942,"nodeType":87},{},[15943],{"data":15944,"marks":15945,"value":387,"nodeType":82},{},[],{"metadata":15947,"sys":15950,"fields":15955},{"tags":15948,"concepts":15949},[],[],{"space":15951,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":15953,"publishedVersion":62,"revision":44,"locale":29},{"sys":15952},{"type":12,"linkType":13,"id":14},{"sys":15954},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":15956},{"url":403,"details":15957,"fileName":409,"contentType":410},{"size":405,"image":15958},{"width":407,"height":408},{"sys":15960,"fields":15963},{"id":15961,"createdAt":15962},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":15964,"slug":15965,"articleIntro":15964,"category":15966},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[15967],{"metadata":15968,"sys":15971,"fields":15978},{"tags":15969,"concepts":15970},[],[],{"space":15972,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":15974,"publishedVersion":359,"revision":62,"contentType":15976,"locale":29},{"sys":15973},{"type":12,"linkType":13,"id":14},{"sys":15975},{"id":21,"type":12,"linkType":22},{"sys":15977},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":15979,"metaTitle":369,"metaDescription":370,"mainTitle":15980,"subtitle":388,"heroImage":15995,"ctaButton":411,"ctaLink":412},[368],{"data":15981,"content":15982,"nodeType":74},{},[15983,15989],{"data":15984,"content":15985,"nodeType":78},{},[15986],{"data":15987,"marks":15988,"value":380,"nodeType":82},{},[],{"data":15990,"content":15991,"nodeType":87},{},[15992],{"data":15993,"marks":15994,"value":387,"nodeType":82},{},[],{"metadata":15996,"sys":15999,"fields":16004},{"tags":15997,"concepts":15998},[],[],{"space":16000,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16002,"publishedVersion":62,"revision":44,"locale":29},{"sys":16001},{"type":12,"linkType":13,"id":14},{"sys":16003},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16005},{"url":403,"details":16006,"fileName":409,"contentType":410},{"size":405,"image":16007},{"width":407,"height":408},{"sys":16009,"fields":16012},{"id":16010,"createdAt":16011},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":16013,"slug":16014,"articleIntro":16013,"category":16015},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[16016],{"metadata":16017,"sys":16020,"fields":16027},{"tags":16018,"concepts":16019},[],[],{"space":16021,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16023,"publishedVersion":359,"revision":62,"contentType":16025,"locale":29},{"sys":16022},{"type":12,"linkType":13,"id":14},{"sys":16024},{"id":21,"type":12,"linkType":22},{"sys":16026},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16028,"metaTitle":369,"metaDescription":370,"mainTitle":16029,"subtitle":388,"heroImage":16044,"ctaButton":411,"ctaLink":412},[368],{"data":16030,"content":16031,"nodeType":74},{},[16032,16038],{"data":16033,"content":16034,"nodeType":78},{},[16035],{"data":16036,"marks":16037,"value":380,"nodeType":82},{},[],{"data":16039,"content":16040,"nodeType":87},{},[16041],{"data":16042,"marks":16043,"value":387,"nodeType":82},{},[],{"metadata":16045,"sys":16048,"fields":16053},{"tags":16046,"concepts":16047},[],[],{"space":16049,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16051,"publishedVersion":62,"revision":44,"locale":29},{"sys":16050},{"type":12,"linkType":13,"id":14},{"sys":16052},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16054},{"url":403,"details":16055,"fileName":409,"contentType":410},{"size":405,"image":16056},{"width":407,"height":408},{"sys":16058,"fields":16061},{"id":16059,"createdAt":16060},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":16062,"slug":16063,"articleIntro":-1,"category":16064},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[16065],{"metadata":16066,"sys":16069,"fields":16076},{"tags":16067,"concepts":16068},[],[],{"space":16070,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16072,"publishedVersion":359,"revision":62,"contentType":16074,"locale":29},{"sys":16071},{"type":12,"linkType":13,"id":14},{"sys":16073},{"id":21,"type":12,"linkType":22},{"sys":16075},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16077,"metaTitle":369,"metaDescription":370,"mainTitle":16078,"subtitle":388,"heroImage":16093,"ctaButton":411,"ctaLink":412},[368],{"data":16079,"content":16080,"nodeType":74},{},[16081,16087],{"data":16082,"content":16083,"nodeType":78},{},[16084],{"data":16085,"marks":16086,"value":380,"nodeType":82},{},[],{"data":16088,"content":16089,"nodeType":87},{},[16090],{"data":16091,"marks":16092,"value":387,"nodeType":82},{},[],{"metadata":16094,"sys":16097,"fields":16102},{"tags":16095,"concepts":16096},[],[],{"space":16098,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16100,"publishedVersion":62,"revision":44,"locale":29},{"sys":16099},{"type":12,"linkType":13,"id":14},{"sys":16101},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16103},{"url":403,"details":16104,"fileName":409,"contentType":410},{"size":405,"image":16105},{"width":407,"height":408},{"sys":16107,"fields":16110},{"id":16108,"createdAt":16109},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":16111,"slug":16112,"articleIntro":16111,"category":16113},"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",[16114],{"metadata":16115,"sys":16118,"fields":16125},{"tags":16116,"concepts":16117},[],[],{"space":16119,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16121,"publishedVersion":359,"revision":62,"contentType":16123,"locale":29},{"sys":16120},{"type":12,"linkType":13,"id":14},{"sys":16122},{"id":21,"type":12,"linkType":22},{"sys":16124},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16126,"metaTitle":369,"metaDescription":370,"mainTitle":16127,"subtitle":388,"heroImage":16142,"ctaButton":411,"ctaLink":412},[368],{"data":16128,"content":16129,"nodeType":74},{},[16130,16136],{"data":16131,"content":16132,"nodeType":78},{},[16133],{"data":16134,"marks":16135,"value":380,"nodeType":82},{},[],{"data":16137,"content":16138,"nodeType":87},{},[16139],{"data":16140,"marks":16141,"value":387,"nodeType":82},{},[],{"metadata":16143,"sys":16146,"fields":16151},{"tags":16144,"concepts":16145},[],[],{"space":16147,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16149,"publishedVersion":62,"revision":44,"locale":29},{"sys":16148},{"type":12,"linkType":13,"id":14},{"sys":16150},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16152},{"url":403,"details":16153,"fileName":409,"contentType":410},{"size":405,"image":16154},{"width":407,"height":408},{"sys":16156,"fields":16159},{"id":16157,"createdAt":16158},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":16160,"slug":16161,"articleIntro":-1,"category":16162},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[16163],{"metadata":16164,"sys":16167,"fields":16174},{"tags":16165,"concepts":16166},[],[],{"space":16168,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16170,"publishedVersion":359,"revision":62,"contentType":16172,"locale":29},{"sys":16169},{"type":12,"linkType":13,"id":14},{"sys":16171},{"id":21,"type":12,"linkType":22},{"sys":16173},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16175,"metaTitle":369,"metaDescription":370,"mainTitle":16176,"subtitle":388,"heroImage":16191,"ctaButton":411,"ctaLink":412},[368],{"data":16177,"content":16178,"nodeType":74},{},[16179,16185],{"data":16180,"content":16181,"nodeType":78},{},[16182],{"data":16183,"marks":16184,"value":380,"nodeType":82},{},[],{"data":16186,"content":16187,"nodeType":87},{},[16188],{"data":16189,"marks":16190,"value":387,"nodeType":82},{},[],{"metadata":16192,"sys":16195,"fields":16200},{"tags":16193,"concepts":16194},[],[],{"space":16196,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16198,"publishedVersion":62,"revision":44,"locale":29},{"sys":16197},{"type":12,"linkType":13,"id":14},{"sys":16199},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16201},{"url":403,"details":16202,"fileName":409,"contentType":410},{"size":405,"image":16203},{"width":407,"height":408},{"sys":16205,"fields":16208},{"id":16206,"createdAt":16207},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":16209,"slug":16210,"articleIntro":-1,"category":16211},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[16212],{"metadata":16213,"sys":16216,"fields":16223},{"tags":16214,"concepts":16215},[],[],{"space":16217,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16219,"publishedVersion":359,"revision":62,"contentType":16221,"locale":29},{"sys":16218},{"type":12,"linkType":13,"id":14},{"sys":16220},{"id":21,"type":12,"linkType":22},{"sys":16222},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16224,"metaTitle":369,"metaDescription":370,"mainTitle":16225,"subtitle":388,"heroImage":16240,"ctaButton":411,"ctaLink":412},[368],{"data":16226,"content":16227,"nodeType":74},{},[16228,16234],{"data":16229,"content":16230,"nodeType":78},{},[16231],{"data":16232,"marks":16233,"value":380,"nodeType":82},{},[],{"data":16235,"content":16236,"nodeType":87},{},[16237],{"data":16238,"marks":16239,"value":387,"nodeType":82},{},[],{"metadata":16241,"sys":16244,"fields":16249},{"tags":16242,"concepts":16243},[],[],{"space":16245,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16247,"publishedVersion":62,"revision":44,"locale":29},{"sys":16246},{"type":12,"linkType":13,"id":14},{"sys":16248},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16250},{"url":403,"details":16251,"fileName":409,"contentType":410},{"size":405,"image":16252},{"width":407,"height":408},{"sys":16254,"fields":16257},{"id":16255,"createdAt":16256},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":16258,"slug":16259,"articleIntro":16258,"category":16260},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[16261],{"metadata":16262,"sys":16265,"fields":16272},{"tags":16263,"concepts":16264},[],[],{"space":16266,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16268,"publishedVersion":359,"revision":62,"contentType":16270,"locale":29},{"sys":16267},{"type":12,"linkType":13,"id":14},{"sys":16269},{"id":21,"type":12,"linkType":22},{"sys":16271},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16273,"metaTitle":369,"metaDescription":370,"mainTitle":16274,"subtitle":388,"heroImage":16289,"ctaButton":411,"ctaLink":412},[368],{"data":16275,"content":16276,"nodeType":74},{},[16277,16283],{"data":16278,"content":16279,"nodeType":78},{},[16280],{"data":16281,"marks":16282,"value":380,"nodeType":82},{},[],{"data":16284,"content":16285,"nodeType":87},{},[16286],{"data":16287,"marks":16288,"value":387,"nodeType":82},{},[],{"metadata":16290,"sys":16293,"fields":16298},{"tags":16291,"concepts":16292},[],[],{"space":16294,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16296,"publishedVersion":62,"revision":44,"locale":29},{"sys":16295},{"type":12,"linkType":13,"id":14},{"sys":16297},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16299},{"url":403,"details":16300,"fileName":409,"contentType":410},{"size":405,"image":16301},{"width":407,"height":408},{"sys":16303,"fields":16306},{"id":16304,"createdAt":16305},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":16307,"slug":16308,"articleIntro":16307,"category":16309},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[16310],{"metadata":16311,"sys":16314,"fields":16321},{"tags":16312,"concepts":16313},[],[],{"space":16315,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16317,"publishedVersion":359,"revision":62,"contentType":16319,"locale":29},{"sys":16316},{"type":12,"linkType":13,"id":14},{"sys":16318},{"id":21,"type":12,"linkType":22},{"sys":16320},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16322,"metaTitle":369,"metaDescription":370,"mainTitle":16323,"subtitle":388,"heroImage":16338,"ctaButton":411,"ctaLink":412},[368],{"data":16324,"content":16325,"nodeType":74},{},[16326,16332],{"data":16327,"content":16328,"nodeType":78},{},[16329],{"data":16330,"marks":16331,"value":380,"nodeType":82},{},[],{"data":16333,"content":16334,"nodeType":87},{},[16335],{"data":16336,"marks":16337,"value":387,"nodeType":82},{},[],{"metadata":16339,"sys":16342,"fields":16347},{"tags":16340,"concepts":16341},[],[],{"space":16343,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16345,"publishedVersion":62,"revision":44,"locale":29},{"sys":16344},{"type":12,"linkType":13,"id":14},{"sys":16346},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16348},{"url":403,"details":16349,"fileName":409,"contentType":410},{"size":405,"image":16350},{"width":407,"height":408},{"sys":16352,"fields":16355},{"id":16353,"createdAt":16354},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":16356,"slug":16357,"articleIntro":16356,"category":16358},"Compte 2131 - Bâtiments","compte-2131-batiments",[16359],{"metadata":16360,"sys":16363,"fields":16370},{"tags":16361,"concepts":16362},[],[],{"space":16364,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16366,"publishedVersion":359,"revision":62,"contentType":16368,"locale":29},{"sys":16365},{"type":12,"linkType":13,"id":14},{"sys":16367},{"id":21,"type":12,"linkType":22},{"sys":16369},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16371,"metaTitle":369,"metaDescription":370,"mainTitle":16372,"subtitle":388,"heroImage":16387,"ctaButton":411,"ctaLink":412},[368],{"data":16373,"content":16374,"nodeType":74},{},[16375,16381],{"data":16376,"content":16377,"nodeType":78},{},[16378],{"data":16379,"marks":16380,"value":380,"nodeType":82},{},[],{"data":16382,"content":16383,"nodeType":87},{},[16384],{"data":16385,"marks":16386,"value":387,"nodeType":82},{},[],{"metadata":16388,"sys":16391,"fields":16396},{"tags":16389,"concepts":16390},[],[],{"space":16392,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16394,"publishedVersion":62,"revision":44,"locale":29},{"sys":16393},{"type":12,"linkType":13,"id":14},{"sys":16395},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16397},{"url":403,"details":16398,"fileName":409,"contentType":410},{"size":405,"image":16399},{"width":407,"height":408},{"sys":16401,"fields":16404},{"id":16402,"createdAt":16403},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":16405,"slug":16406,"articleIntro":-1,"category":16407},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[16408],{"metadata":16409,"sys":16412,"fields":16419},{"tags":16410,"concepts":16411},[],[],{"space":16413,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16415,"publishedVersion":359,"revision":62,"contentType":16417,"locale":29},{"sys":16414},{"type":12,"linkType":13,"id":14},{"sys":16416},{"id":21,"type":12,"linkType":22},{"sys":16418},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16420,"metaTitle":369,"metaDescription":370,"mainTitle":16421,"subtitle":388,"heroImage":16436,"ctaButton":411,"ctaLink":412},[368],{"data":16422,"content":16423,"nodeType":74},{},[16424,16430],{"data":16425,"content":16426,"nodeType":78},{},[16427],{"data":16428,"marks":16429,"value":380,"nodeType":82},{},[],{"data":16431,"content":16432,"nodeType":87},{},[16433],{"data":16434,"marks":16435,"value":387,"nodeType":82},{},[],{"metadata":16437,"sys":16440,"fields":16445},{"tags":16438,"concepts":16439},[],[],{"space":16441,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16443,"publishedVersion":62,"revision":44,"locale":29},{"sys":16442},{"type":12,"linkType":13,"id":14},{"sys":16444},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16446},{"url":403,"details":16447,"fileName":409,"contentType":410},{"size":405,"image":16448},{"width":407,"height":408},{"sys":16450,"fields":16453},{"id":16451,"createdAt":16452},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":16454,"slug":16455,"articleIntro":16454,"category":16456},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[16457],{"metadata":16458,"sys":16461,"fields":16468},{"tags":16459,"concepts":16460},[],[],{"space":16462,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16464,"publishedVersion":359,"revision":62,"contentType":16466,"locale":29},{"sys":16463},{"type":12,"linkType":13,"id":14},{"sys":16465},{"id":21,"type":12,"linkType":22},{"sys":16467},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16469,"metaTitle":369,"metaDescription":370,"mainTitle":16470,"subtitle":388,"heroImage":16485,"ctaButton":411,"ctaLink":412},[368],{"data":16471,"content":16472,"nodeType":74},{},[16473,16479],{"data":16474,"content":16475,"nodeType":78},{},[16476],{"data":16477,"marks":16478,"value":380,"nodeType":82},{},[],{"data":16480,"content":16481,"nodeType":87},{},[16482],{"data":16483,"marks":16484,"value":387,"nodeType":82},{},[],{"metadata":16486,"sys":16489,"fields":16494},{"tags":16487,"concepts":16488},[],[],{"space":16490,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16492,"publishedVersion":62,"revision":44,"locale":29},{"sys":16491},{"type":12,"linkType":13,"id":14},{"sys":16493},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16495},{"url":403,"details":16496,"fileName":409,"contentType":410},{"size":405,"image":16497},{"width":407,"height":408},{"sys":16499,"fields":16500},{"id":15,"createdAt":17},{"title":31,"slug":344,"articleIntro":31,"category":16501},[16502],{"metadata":16503,"sys":16506,"fields":16513},{"tags":16504,"concepts":16505},[],[],{"space":16507,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16509,"publishedVersion":359,"revision":62,"contentType":16511,"locale":29},{"sys":16508},{"type":12,"linkType":13,"id":14},{"sys":16510},{"id":21,"type":12,"linkType":22},{"sys":16512},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16514,"metaTitle":369,"metaDescription":370,"mainTitle":16515,"subtitle":388,"heroImage":16530,"ctaButton":411,"ctaLink":412},[368],{"data":16516,"content":16517,"nodeType":74},{},[16518,16524],{"data":16519,"content":16520,"nodeType":78},{},[16521],{"data":16522,"marks":16523,"value":380,"nodeType":82},{},[],{"data":16525,"content":16526,"nodeType":87},{},[16527],{"data":16528,"marks":16529,"value":387,"nodeType":82},{},[],{"metadata":16531,"sys":16534,"fields":16539},{"tags":16532,"concepts":16533},[],[],{"space":16535,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16537,"publishedVersion":62,"revision":44,"locale":29},{"sys":16536},{"type":12,"linkType":13,"id":14},{"sys":16538},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16540},{"url":403,"details":16541,"fileName":409,"contentType":410},{"size":405,"image":16542},{"width":407,"height":408},{"sys":16544,"fields":16547},{"id":16545,"createdAt":16546},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":16548,"slug":16549,"articleIntro":16548,"category":16550},"475 - Comptes d'attente","compte-475-comptes-d-attente",[16551],{"metadata":16552,"sys":16555,"fields":16562},{"tags":16553,"concepts":16554},[],[],{"space":16556,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16558,"publishedVersion":359,"revision":62,"contentType":16560,"locale":29},{"sys":16557},{"type":12,"linkType":13,"id":14},{"sys":16559},{"id":21,"type":12,"linkType":22},{"sys":16561},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16563,"metaTitle":369,"metaDescription":370,"mainTitle":16564,"subtitle":388,"heroImage":16579,"ctaButton":411,"ctaLink":412},[368],{"data":16565,"content":16566,"nodeType":74},{},[16567,16573],{"data":16568,"content":16569,"nodeType":78},{},[16570],{"data":16571,"marks":16572,"value":380,"nodeType":82},{},[],{"data":16574,"content":16575,"nodeType":87},{},[16576],{"data":16577,"marks":16578,"value":387,"nodeType":82},{},[],{"metadata":16580,"sys":16583,"fields":16588},{"tags":16581,"concepts":16582},[],[],{"space":16584,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16586,"publishedVersion":62,"revision":44,"locale":29},{"sys":16585},{"type":12,"linkType":13,"id":14},{"sys":16587},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16589},{"url":403,"details":16590,"fileName":409,"contentType":410},{"size":405,"image":16591},{"width":407,"height":408},{"sys":16593,"fields":16596},{"id":16594,"createdAt":16595},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":16597,"slug":16598,"articleIntro":-1,"category":16599},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[16600],{"metadata":16601,"sys":16604,"fields":16611},{"tags":16602,"concepts":16603},[],[],{"space":16605,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16607,"publishedVersion":359,"revision":62,"contentType":16609,"locale":29},{"sys":16606},{"type":12,"linkType":13,"id":14},{"sys":16608},{"id":21,"type":12,"linkType":22},{"sys":16610},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16612,"metaTitle":369,"metaDescription":370,"mainTitle":16613,"subtitle":388,"heroImage":16628,"ctaButton":411,"ctaLink":412},[368],{"data":16614,"content":16615,"nodeType":74},{},[16616,16622],{"data":16617,"content":16618,"nodeType":78},{},[16619],{"data":16620,"marks":16621,"value":380,"nodeType":82},{},[],{"data":16623,"content":16624,"nodeType":87},{},[16625],{"data":16626,"marks":16627,"value":387,"nodeType":82},{},[],{"metadata":16629,"sys":16632,"fields":16637},{"tags":16630,"concepts":16631},[],[],{"space":16633,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16635,"publishedVersion":62,"revision":44,"locale":29},{"sys":16634},{"type":12,"linkType":13,"id":14},{"sys":16636},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16638},{"url":403,"details":16639,"fileName":409,"contentType":410},{"size":405,"image":16640},{"width":407,"height":408},{"sys":16642,"fields":16645},{"id":16643,"createdAt":16644},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":16646,"slug":16647,"articleIntro":16646,"category":16648},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[16649],{"metadata":16650,"sys":16653,"fields":16660},{"tags":16651,"concepts":16652},[],[],{"space":16654,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16656,"publishedVersion":359,"revision":62,"contentType":16658,"locale":29},{"sys":16655},{"type":12,"linkType":13,"id":14},{"sys":16657},{"id":21,"type":12,"linkType":22},{"sys":16659},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16661,"metaTitle":369,"metaDescription":370,"mainTitle":16662,"subtitle":388,"heroImage":16677,"ctaButton":411,"ctaLink":412},[368],{"data":16663,"content":16664,"nodeType":74},{},[16665,16671],{"data":16666,"content":16667,"nodeType":78},{},[16668],{"data":16669,"marks":16670,"value":380,"nodeType":82},{},[],{"data":16672,"content":16673,"nodeType":87},{},[16674],{"data":16675,"marks":16676,"value":387,"nodeType":82},{},[],{"metadata":16678,"sys":16681,"fields":16686},{"tags":16679,"concepts":16680},[],[],{"space":16682,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16684,"publishedVersion":62,"revision":44,"locale":29},{"sys":16683},{"type":12,"linkType":13,"id":14},{"sys":16685},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16687},{"url":403,"details":16688,"fileName":409,"contentType":410},{"size":405,"image":16689},{"width":407,"height":408},{"sys":16691,"fields":16694},{"id":16692,"createdAt":16693},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":16695,"slug":16696,"articleIntro":16695,"category":16697},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[16698],{"metadata":16699,"sys":16702,"fields":16709},{"tags":16700,"concepts":16701},[],[],{"space":16703,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16705,"publishedVersion":359,"revision":62,"contentType":16707,"locale":29},{"sys":16704},{"type":12,"linkType":13,"id":14},{"sys":16706},{"id":21,"type":12,"linkType":22},{"sys":16708},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16710,"metaTitle":369,"metaDescription":370,"mainTitle":16711,"subtitle":388,"heroImage":16726,"ctaButton":411,"ctaLink":412},[368],{"data":16712,"content":16713,"nodeType":74},{},[16714,16720],{"data":16715,"content":16716,"nodeType":78},{},[16717],{"data":16718,"marks":16719,"value":380,"nodeType":82},{},[],{"data":16721,"content":16722,"nodeType":87},{},[16723],{"data":16724,"marks":16725,"value":387,"nodeType":82},{},[],{"metadata":16727,"sys":16730,"fields":16735},{"tags":16728,"concepts":16729},[],[],{"space":16731,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16733,"publishedVersion":62,"revision":44,"locale":29},{"sys":16732},{"type":12,"linkType":13,"id":14},{"sys":16734},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16736},{"url":403,"details":16737,"fileName":409,"contentType":410},{"size":405,"image":16738},{"width":407,"height":408},{"sys":16740,"fields":16743},{"id":16741,"createdAt":16742},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":16744,"slug":16745,"articleIntro":-1,"category":16746},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[16747],{"metadata":16748,"sys":16751,"fields":16758},{"tags":16749,"concepts":16750},[],[],{"space":16752,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16754,"publishedVersion":359,"revision":62,"contentType":16756,"locale":29},{"sys":16753},{"type":12,"linkType":13,"id":14},{"sys":16755},{"id":21,"type":12,"linkType":22},{"sys":16757},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16759,"metaTitle":369,"metaDescription":370,"mainTitle":16760,"subtitle":388,"heroImage":16775,"ctaButton":411,"ctaLink":412},[368],{"data":16761,"content":16762,"nodeType":74},{},[16763,16769],{"data":16764,"content":16765,"nodeType":78},{},[16766],{"data":16767,"marks":16768,"value":380,"nodeType":82},{},[],{"data":16770,"content":16771,"nodeType":87},{},[16772],{"data":16773,"marks":16774,"value":387,"nodeType":82},{},[],{"metadata":16776,"sys":16779,"fields":16784},{"tags":16777,"concepts":16778},[],[],{"space":16780,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16782,"publishedVersion":62,"revision":44,"locale":29},{"sys":16781},{"type":12,"linkType":13,"id":14},{"sys":16783},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16785},{"url":403,"details":16786,"fileName":409,"contentType":410},{"size":405,"image":16787},{"width":407,"height":408},{"sys":16789,"fields":16792},{"id":16790,"createdAt":16791},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":16793,"slug":16794,"articleIntro":16793,"category":16795},"331 - Produits en cours","compte-331-produits-en-cours",[16796],{"metadata":16797,"sys":16800,"fields":16807},{"tags":16798,"concepts":16799},[],[],{"space":16801,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16803,"publishedVersion":359,"revision":62,"contentType":16805,"locale":29},{"sys":16802},{"type":12,"linkType":13,"id":14},{"sys":16804},{"id":21,"type":12,"linkType":22},{"sys":16806},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16808,"metaTitle":369,"metaDescription":370,"mainTitle":16809,"subtitle":388,"heroImage":16824,"ctaButton":411,"ctaLink":412},[368],{"data":16810,"content":16811,"nodeType":74},{},[16812,16818],{"data":16813,"content":16814,"nodeType":78},{},[16815],{"data":16816,"marks":16817,"value":380,"nodeType":82},{},[],{"data":16819,"content":16820,"nodeType":87},{},[16821],{"data":16822,"marks":16823,"value":387,"nodeType":82},{},[],{"metadata":16825,"sys":16828,"fields":16833},{"tags":16826,"concepts":16827},[],[],{"space":16829,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16831,"publishedVersion":62,"revision":44,"locale":29},{"sys":16830},{"type":12,"linkType":13,"id":14},{"sys":16832},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16834},{"url":403,"details":16835,"fileName":409,"contentType":410},{"size":405,"image":16836},{"width":407,"height":408},{"sys":16838,"fields":16841},{"id":16839,"createdAt":16840},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":16842,"slug":16843,"articleIntro":16842,"category":16844},"6331 - Versement de transport","compte-6331-versement-de-transport",[16845],{"metadata":16846,"sys":16849,"fields":16856},{"tags":16847,"concepts":16848},[],[],{"space":16850,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16852,"publishedVersion":359,"revision":62,"contentType":16854,"locale":29},{"sys":16851},{"type":12,"linkType":13,"id":14},{"sys":16853},{"id":21,"type":12,"linkType":22},{"sys":16855},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16857,"metaTitle":369,"metaDescription":370,"mainTitle":16858,"subtitle":388,"heroImage":16873,"ctaButton":411,"ctaLink":412},[368],{"data":16859,"content":16860,"nodeType":74},{},[16861,16867],{"data":16862,"content":16863,"nodeType":78},{},[16864],{"data":16865,"marks":16866,"value":380,"nodeType":82},{},[],{"data":16868,"content":16869,"nodeType":87},{},[16870],{"data":16871,"marks":16872,"value":387,"nodeType":82},{},[],{"metadata":16874,"sys":16877,"fields":16882},{"tags":16875,"concepts":16876},[],[],{"space":16878,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16880,"publishedVersion":62,"revision":44,"locale":29},{"sys":16879},{"type":12,"linkType":13,"id":14},{"sys":16881},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16883},{"url":403,"details":16884,"fileName":409,"contentType":410},{"size":405,"image":16885},{"width":407,"height":408},{"sys":16887,"fields":16890},{"id":16888,"createdAt":16889},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":16891,"slug":16892,"articleIntro":-1,"category":16893},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[16894],{"metadata":16895,"sys":16898,"fields":16905},{"tags":16896,"concepts":16897},[],[],{"space":16899,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16901,"publishedVersion":359,"revision":62,"contentType":16903,"locale":29},{"sys":16900},{"type":12,"linkType":13,"id":14},{"sys":16902},{"id":21,"type":12,"linkType":22},{"sys":16904},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16906,"metaTitle":369,"metaDescription":370,"mainTitle":16907,"subtitle":388,"heroImage":16922,"ctaButton":411,"ctaLink":412},[368],{"data":16908,"content":16909,"nodeType":74},{},[16910,16916],{"data":16911,"content":16912,"nodeType":78},{},[16913],{"data":16914,"marks":16915,"value":380,"nodeType":82},{},[],{"data":16917,"content":16918,"nodeType":87},{},[16919],{"data":16920,"marks":16921,"value":387,"nodeType":82},{},[],{"metadata":16923,"sys":16926,"fields":16931},{"tags":16924,"concepts":16925},[],[],{"space":16927,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16929,"publishedVersion":62,"revision":44,"locale":29},{"sys":16928},{"type":12,"linkType":13,"id":14},{"sys":16930},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16932},{"url":403,"details":16933,"fileName":409,"contentType":410},{"size":405,"image":16934},{"width":407,"height":408},{"sys":16936,"fields":16939},{"id":16937,"createdAt":16938},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":16940,"slug":16941,"articleIntro":16940,"category":16942},"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",[16943],{"metadata":16944,"sys":16947,"fields":16954},{"tags":16945,"concepts":16946},[],[],{"space":16948,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16950,"publishedVersion":359,"revision":62,"contentType":16952,"locale":29},{"sys":16949},{"type":12,"linkType":13,"id":14},{"sys":16951},{"id":21,"type":12,"linkType":22},{"sys":16953},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":16955,"metaTitle":369,"metaDescription":370,"mainTitle":16956,"subtitle":388,"heroImage":16971,"ctaButton":411,"ctaLink":412},[368],{"data":16957,"content":16958,"nodeType":74},{},[16959,16965],{"data":16960,"content":16961,"nodeType":78},{},[16962],{"data":16963,"marks":16964,"value":380,"nodeType":82},{},[],{"data":16966,"content":16967,"nodeType":87},{},[16968],{"data":16969,"marks":16970,"value":387,"nodeType":82},{},[],{"metadata":16972,"sys":16975,"fields":16980},{"tags":16973,"concepts":16974},[],[],{"space":16976,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":16978,"publishedVersion":62,"revision":44,"locale":29},{"sys":16977},{"type":12,"linkType":13,"id":14},{"sys":16979},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":16981},{"url":403,"details":16982,"fileName":409,"contentType":410},{"size":405,"image":16983},{"width":407,"height":408},{"sys":16985,"fields":16988},{"id":16986,"createdAt":16987},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":16989,"slug":16990,"articleIntro":16989,"category":16991},"2313 - Constructions","compte-2313-constructions",[16992],{"metadata":16993,"sys":16996,"fields":17003},{"tags":16994,"concepts":16995},[],[],{"space":16997,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":16999,"publishedVersion":359,"revision":62,"contentType":17001,"locale":29},{"sys":16998},{"type":12,"linkType":13,"id":14},{"sys":17000},{"id":21,"type":12,"linkType":22},{"sys":17002},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17004,"metaTitle":369,"metaDescription":370,"mainTitle":17005,"subtitle":388,"heroImage":17020,"ctaButton":411,"ctaLink":412},[368],{"data":17006,"content":17007,"nodeType":74},{},[17008,17014],{"data":17009,"content":17010,"nodeType":78},{},[17011],{"data":17012,"marks":17013,"value":380,"nodeType":82},{},[],{"data":17015,"content":17016,"nodeType":87},{},[17017],{"data":17018,"marks":17019,"value":387,"nodeType":82},{},[],{"metadata":17021,"sys":17024,"fields":17029},{"tags":17022,"concepts":17023},[],[],{"space":17025,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17027,"publishedVersion":62,"revision":44,"locale":29},{"sys":17026},{"type":12,"linkType":13,"id":14},{"sys":17028},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17030},{"url":403,"details":17031,"fileName":409,"contentType":410},{"size":405,"image":17032},{"width":407,"height":408},{"sys":17034,"fields":17037},{"id":17035,"createdAt":17036},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":17038,"slug":17039,"articleIntro":17038,"category":17040},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[17041],{"metadata":17042,"sys":17045,"fields":17052},{"tags":17043,"concepts":17044},[],[],{"space":17046,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17048,"publishedVersion":359,"revision":62,"contentType":17050,"locale":29},{"sys":17047},{"type":12,"linkType":13,"id":14},{"sys":17049},{"id":21,"type":12,"linkType":22},{"sys":17051},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17053,"metaTitle":369,"metaDescription":370,"mainTitle":17054,"subtitle":388,"heroImage":17069,"ctaButton":411,"ctaLink":412},[368],{"data":17055,"content":17056,"nodeType":74},{},[17057,17063],{"data":17058,"content":17059,"nodeType":78},{},[17060],{"data":17061,"marks":17062,"value":380,"nodeType":82},{},[],{"data":17064,"content":17065,"nodeType":87},{},[17066],{"data":17067,"marks":17068,"value":387,"nodeType":82},{},[],{"metadata":17070,"sys":17073,"fields":17078},{"tags":17071,"concepts":17072},[],[],{"space":17074,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17076,"publishedVersion":62,"revision":44,"locale":29},{"sys":17075},{"type":12,"linkType":13,"id":14},{"sys":17077},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17079},{"url":403,"details":17080,"fileName":409,"contentType":410},{"size":405,"image":17081},{"width":407,"height":408},{"sys":17083,"fields":17086},{"id":17084,"createdAt":17085},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":17087,"slug":17088,"articleIntro":17087,"category":17089},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[17090],{"metadata":17091,"sys":17094,"fields":17101},{"tags":17092,"concepts":17093},[],[],{"space":17095,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17097,"publishedVersion":359,"revision":62,"contentType":17099,"locale":29},{"sys":17096},{"type":12,"linkType":13,"id":14},{"sys":17098},{"id":21,"type":12,"linkType":22},{"sys":17100},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17102,"metaTitle":369,"metaDescription":370,"mainTitle":17103,"subtitle":388,"heroImage":17118,"ctaButton":411,"ctaLink":412},[368],{"data":17104,"content":17105,"nodeType":74},{},[17106,17112],{"data":17107,"content":17108,"nodeType":78},{},[17109],{"data":17110,"marks":17111,"value":380,"nodeType":82},{},[],{"data":17113,"content":17114,"nodeType":87},{},[17115],{"data":17116,"marks":17117,"value":387,"nodeType":82},{},[],{"metadata":17119,"sys":17122,"fields":17127},{"tags":17120,"concepts":17121},[],[],{"space":17123,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17125,"publishedVersion":62,"revision":44,"locale":29},{"sys":17124},{"type":12,"linkType":13,"id":14},{"sys":17126},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17128},{"url":403,"details":17129,"fileName":409,"contentType":410},{"size":405,"image":17130},{"width":407,"height":408},{"sys":17132,"fields":17135},{"id":17133,"createdAt":17134},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":17136,"slug":17137,"articleIntro":17136,"category":17138},"2751 - Dépôts","compte-2751-depots",[17139],{"metadata":17140,"sys":17143,"fields":17150},{"tags":17141,"concepts":17142},[],[],{"space":17144,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17146,"publishedVersion":359,"revision":62,"contentType":17148,"locale":29},{"sys":17145},{"type":12,"linkType":13,"id":14},{"sys":17147},{"id":21,"type":12,"linkType":22},{"sys":17149},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17151,"metaTitle":369,"metaDescription":370,"mainTitle":17152,"subtitle":388,"heroImage":17167,"ctaButton":411,"ctaLink":412},[368],{"data":17153,"content":17154,"nodeType":74},{},[17155,17161],{"data":17156,"content":17157,"nodeType":78},{},[17158],{"data":17159,"marks":17160,"value":380,"nodeType":82},{},[],{"data":17162,"content":17163,"nodeType":87},{},[17164],{"data":17165,"marks":17166,"value":387,"nodeType":82},{},[],{"metadata":17168,"sys":17171,"fields":17176},{"tags":17169,"concepts":17170},[],[],{"space":17172,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17174,"publishedVersion":62,"revision":44,"locale":29},{"sys":17173},{"type":12,"linkType":13,"id":14},{"sys":17175},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17177},{"url":403,"details":17178,"fileName":409,"contentType":410},{"size":405,"image":17179},{"width":407,"height":408},{"sys":17181,"fields":17184},{"id":17182,"createdAt":17183},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":17185,"slug":17186,"articleIntro":17185,"category":17187},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[17188],{"metadata":17189,"sys":17192,"fields":17199},{"tags":17190,"concepts":17191},[],[],{"space":17193,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17195,"publishedVersion":359,"revision":62,"contentType":17197,"locale":29},{"sys":17194},{"type":12,"linkType":13,"id":14},{"sys":17196},{"id":21,"type":12,"linkType":22},{"sys":17198},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17200,"metaTitle":369,"metaDescription":370,"mainTitle":17201,"subtitle":388,"heroImage":17216,"ctaButton":411,"ctaLink":412},[368],{"data":17202,"content":17203,"nodeType":74},{},[17204,17210],{"data":17205,"content":17206,"nodeType":78},{},[17207],{"data":17208,"marks":17209,"value":380,"nodeType":82},{},[],{"data":17211,"content":17212,"nodeType":87},{},[17213],{"data":17214,"marks":17215,"value":387,"nodeType":82},{},[],{"metadata":17217,"sys":17220,"fields":17225},{"tags":17218,"concepts":17219},[],[],{"space":17221,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17223,"publishedVersion":62,"revision":44,"locale":29},{"sys":17222},{"type":12,"linkType":13,"id":14},{"sys":17224},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17226},{"url":403,"details":17227,"fileName":409,"contentType":410},{"size":405,"image":17228},{"width":407,"height":408},{"sys":17230,"fields":17233},{"id":17231,"createdAt":17232},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":17234,"slug":17235,"articleIntro":-1,"category":17236},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[17237],{"metadata":17238,"sys":17241,"fields":17248},{"tags":17239,"concepts":17240},[],[],{"space":17242,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17244,"publishedVersion":359,"revision":62,"contentType":17246,"locale":29},{"sys":17243},{"type":12,"linkType":13,"id":14},{"sys":17245},{"id":21,"type":12,"linkType":22},{"sys":17247},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17249,"metaTitle":369,"metaDescription":370,"mainTitle":17250,"subtitle":388,"heroImage":17265,"ctaButton":411,"ctaLink":412},[368],{"data":17251,"content":17252,"nodeType":74},{},[17253,17259],{"data":17254,"content":17255,"nodeType":78},{},[17256],{"data":17257,"marks":17258,"value":380,"nodeType":82},{},[],{"data":17260,"content":17261,"nodeType":87},{},[17262],{"data":17263,"marks":17264,"value":387,"nodeType":82},{},[],{"metadata":17266,"sys":17269,"fields":17274},{"tags":17267,"concepts":17268},[],[],{"space":17270,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17272,"publishedVersion":62,"revision":44,"locale":29},{"sys":17271},{"type":12,"linkType":13,"id":14},{"sys":17273},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17275},{"url":403,"details":17276,"fileName":409,"contentType":410},{"size":405,"image":17277},{"width":407,"height":408},{"sys":17279,"fields":17282},{"id":17280,"createdAt":17281},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":17283,"slug":17284,"articleIntro":17283,"category":17285},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[17286],{"metadata":17287,"sys":17290,"fields":17297},{"tags":17288,"concepts":17289},[],[],{"space":17291,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17293,"publishedVersion":359,"revision":62,"contentType":17295,"locale":29},{"sys":17292},{"type":12,"linkType":13,"id":14},{"sys":17294},{"id":21,"type":12,"linkType":22},{"sys":17296},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17298,"metaTitle":369,"metaDescription":370,"mainTitle":17299,"subtitle":388,"heroImage":17314,"ctaButton":411,"ctaLink":412},[368],{"data":17300,"content":17301,"nodeType":74},{},[17302,17308],{"data":17303,"content":17304,"nodeType":78},{},[17305],{"data":17306,"marks":17307,"value":380,"nodeType":82},{},[],{"data":17309,"content":17310,"nodeType":87},{},[17311],{"data":17312,"marks":17313,"value":387,"nodeType":82},{},[],{"metadata":17315,"sys":17318,"fields":17323},{"tags":17316,"concepts":17317},[],[],{"space":17319,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17321,"publishedVersion":62,"revision":44,"locale":29},{"sys":17320},{"type":12,"linkType":13,"id":14},{"sys":17322},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17324},{"url":403,"details":17325,"fileName":409,"contentType":410},{"size":405,"image":17326},{"width":407,"height":408},{"sys":17328,"fields":17331},{"id":17329,"createdAt":17330},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":17332,"slug":17333,"articleIntro":17332,"category":17334},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[17335],{"metadata":17336,"sys":17339,"fields":17346},{"tags":17337,"concepts":17338},[],[],{"space":17340,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17342,"publishedVersion":359,"revision":62,"contentType":17344,"locale":29},{"sys":17341},{"type":12,"linkType":13,"id":14},{"sys":17343},{"id":21,"type":12,"linkType":22},{"sys":17345},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17347,"metaTitle":369,"metaDescription":370,"mainTitle":17348,"subtitle":388,"heroImage":17363,"ctaButton":411,"ctaLink":412},[368],{"data":17349,"content":17350,"nodeType":74},{},[17351,17357],{"data":17352,"content":17353,"nodeType":78},{},[17354],{"data":17355,"marks":17356,"value":380,"nodeType":82},{},[],{"data":17358,"content":17359,"nodeType":87},{},[17360],{"data":17361,"marks":17362,"value":387,"nodeType":82},{},[],{"metadata":17364,"sys":17367,"fields":17372},{"tags":17365,"concepts":17366},[],[],{"space":17368,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17370,"publishedVersion":62,"revision":44,"locale":29},{"sys":17369},{"type":12,"linkType":13,"id":14},{"sys":17371},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17373},{"url":403,"details":17374,"fileName":409,"contentType":410},{"size":405,"image":17375},{"width":407,"height":408},{"sys":17377,"fields":17380},{"id":17378,"createdAt":17379},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":17381,"slug":17382,"articleIntro":17381,"category":17383},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[17384],{"metadata":17385,"sys":17388,"fields":17395},{"tags":17386,"concepts":17387},[],[],{"space":17389,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17391,"publishedVersion":359,"revision":62,"contentType":17393,"locale":29},{"sys":17390},{"type":12,"linkType":13,"id":14},{"sys":17392},{"id":21,"type":12,"linkType":22},{"sys":17394},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17396,"metaTitle":369,"metaDescription":370,"mainTitle":17397,"subtitle":388,"heroImage":17412,"ctaButton":411,"ctaLink":412},[368],{"data":17398,"content":17399,"nodeType":74},{},[17400,17406],{"data":17401,"content":17402,"nodeType":78},{},[17403],{"data":17404,"marks":17405,"value":380,"nodeType":82},{},[],{"data":17407,"content":17408,"nodeType":87},{},[17409],{"data":17410,"marks":17411,"value":387,"nodeType":82},{},[],{"metadata":17413,"sys":17416,"fields":17421},{"tags":17414,"concepts":17415},[],[],{"space":17417,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17419,"publishedVersion":62,"revision":44,"locale":29},{"sys":17418},{"type":12,"linkType":13,"id":14},{"sys":17420},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17422},{"url":403,"details":17423,"fileName":409,"contentType":410},{"size":405,"image":17424},{"width":407,"height":408},{"sys":17426,"fields":17429},{"id":17427,"createdAt":17428},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":17430,"slug":17431,"articleIntro":-1,"category":17432},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[17433],{"metadata":17434,"sys":17437,"fields":17444},{"tags":17435,"concepts":17436},[],[],{"space":17438,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17440,"publishedVersion":359,"revision":62,"contentType":17442,"locale":29},{"sys":17439},{"type":12,"linkType":13,"id":14},{"sys":17441},{"id":21,"type":12,"linkType":22},{"sys":17443},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17445,"metaTitle":369,"metaDescription":370,"mainTitle":17446,"subtitle":388,"heroImage":17461,"ctaButton":411,"ctaLink":412},[368],{"data":17447,"content":17448,"nodeType":74},{},[17449,17455],{"data":17450,"content":17451,"nodeType":78},{},[17452],{"data":17453,"marks":17454,"value":380,"nodeType":82},{},[],{"data":17456,"content":17457,"nodeType":87},{},[17458],{"data":17459,"marks":17460,"value":387,"nodeType":82},{},[],{"metadata":17462,"sys":17465,"fields":17470},{"tags":17463,"concepts":17464},[],[],{"space":17466,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17468,"publishedVersion":62,"revision":44,"locale":29},{"sys":17467},{"type":12,"linkType":13,"id":14},{"sys":17469},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17471},{"url":403,"details":17472,"fileName":409,"contentType":410},{"size":405,"image":17473},{"width":407,"height":408},{"sys":17475,"fields":17478},{"id":17476,"createdAt":17477},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17479,"slug":17480,"articleIntro":17479,"category":17481},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[17482],{"metadata":17483,"sys":17486,"fields":17493},{"tags":17484,"concepts":17485},[],[],{"space":17487,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17489,"publishedVersion":359,"revision":62,"contentType":17491,"locale":29},{"sys":17488},{"type":12,"linkType":13,"id":14},{"sys":17490},{"id":21,"type":12,"linkType":22},{"sys":17492},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17494,"metaTitle":369,"metaDescription":370,"mainTitle":17495,"subtitle":388,"heroImage":17510,"ctaButton":411,"ctaLink":412},[368],{"data":17496,"content":17497,"nodeType":74},{},[17498,17504],{"data":17499,"content":17500,"nodeType":78},{},[17501],{"data":17502,"marks":17503,"value":380,"nodeType":82},{},[],{"data":17505,"content":17506,"nodeType":87},{},[17507],{"data":17508,"marks":17509,"value":387,"nodeType":82},{},[],{"metadata":17511,"sys":17514,"fields":17519},{"tags":17512,"concepts":17513},[],[],{"space":17515,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17517,"publishedVersion":62,"revision":44,"locale":29},{"sys":17516},{"type":12,"linkType":13,"id":14},{"sys":17518},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17520},{"url":403,"details":17521,"fileName":409,"contentType":410},{"size":405,"image":17522},{"width":407,"height":408},{"sys":17524,"fields":17527},{"id":17525,"createdAt":17526},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":17528,"slug":17529,"articleIntro":17528,"category":17530},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[17531],{"metadata":17532,"sys":17535,"fields":17542},{"tags":17533,"concepts":17534},[],[],{"space":17536,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17538,"publishedVersion":359,"revision":62,"contentType":17540,"locale":29},{"sys":17537},{"type":12,"linkType":13,"id":14},{"sys":17539},{"id":21,"type":12,"linkType":22},{"sys":17541},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17543,"metaTitle":369,"metaDescription":370,"mainTitle":17544,"subtitle":388,"heroImage":17559,"ctaButton":411,"ctaLink":412},[368],{"data":17545,"content":17546,"nodeType":74},{},[17547,17553],{"data":17548,"content":17549,"nodeType":78},{},[17550],{"data":17551,"marks":17552,"value":380,"nodeType":82},{},[],{"data":17554,"content":17555,"nodeType":87},{},[17556],{"data":17557,"marks":17558,"value":387,"nodeType":82},{},[],{"metadata":17560,"sys":17563,"fields":17568},{"tags":17561,"concepts":17562},[],[],{"space":17564,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17566,"publishedVersion":62,"revision":44,"locale":29},{"sys":17565},{"type":12,"linkType":13,"id":14},{"sys":17567},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17569},{"url":403,"details":17570,"fileName":409,"contentType":410},{"size":405,"image":17571},{"width":407,"height":408},{"sys":17573,"fields":17576},{"id":17574,"createdAt":17575},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":17577,"slug":17578,"articleIntro":17577,"category":17579},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[17580],{"metadata":17581,"sys":17584,"fields":17591},{"tags":17582,"concepts":17583},[],[],{"space":17585,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17587,"publishedVersion":359,"revision":62,"contentType":17589,"locale":29},{"sys":17586},{"type":12,"linkType":13,"id":14},{"sys":17588},{"id":21,"type":12,"linkType":22},{"sys":17590},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17592,"metaTitle":369,"metaDescription":370,"mainTitle":17593,"subtitle":388,"heroImage":17608,"ctaButton":411,"ctaLink":412},[368],{"data":17594,"content":17595,"nodeType":74},{},[17596,17602],{"data":17597,"content":17598,"nodeType":78},{},[17599],{"data":17600,"marks":17601,"value":380,"nodeType":82},{},[],{"data":17603,"content":17604,"nodeType":87},{},[17605],{"data":17606,"marks":17607,"value":387,"nodeType":82},{},[],{"metadata":17609,"sys":17612,"fields":17617},{"tags":17610,"concepts":17611},[],[],{"space":17613,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17615,"publishedVersion":62,"revision":44,"locale":29},{"sys":17614},{"type":12,"linkType":13,"id":14},{"sys":17616},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17618},{"url":403,"details":17619,"fileName":409,"contentType":410},{"size":405,"image":17620},{"width":407,"height":408},{"sys":17622,"fields":17625},{"id":17623,"createdAt":17624},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":17626,"slug":17627,"articleIntro":17626,"category":17628},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[17629],{"metadata":17630,"sys":17633,"fields":17640},{"tags":17631,"concepts":17632},[],[],{"space":17634,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17636,"publishedVersion":359,"revision":62,"contentType":17638,"locale":29},{"sys":17635},{"type":12,"linkType":13,"id":14},{"sys":17637},{"id":21,"type":12,"linkType":22},{"sys":17639},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17641,"metaTitle":369,"metaDescription":370,"mainTitle":17642,"subtitle":388,"heroImage":17657,"ctaButton":411,"ctaLink":412},[368],{"data":17643,"content":17644,"nodeType":74},{},[17645,17651],{"data":17646,"content":17647,"nodeType":78},{},[17648],{"data":17649,"marks":17650,"value":380,"nodeType":82},{},[],{"data":17652,"content":17653,"nodeType":87},{},[17654],{"data":17655,"marks":17656,"value":387,"nodeType":82},{},[],{"metadata":17658,"sys":17661,"fields":17666},{"tags":17659,"concepts":17660},[],[],{"space":17662,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17664,"publishedVersion":62,"revision":44,"locale":29},{"sys":17663},{"type":12,"linkType":13,"id":14},{"sys":17665},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17667},{"url":403,"details":17668,"fileName":409,"contentType":410},{"size":405,"image":17669},{"width":407,"height":408},{"sys":17671,"fields":17674},{"id":17672,"createdAt":17673},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":17675,"slug":17676,"articleIntro":17675,"category":17677},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[17678],{"metadata":17679,"sys":17682,"fields":17689},{"tags":17680,"concepts":17681},[],[],{"space":17683,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17685,"publishedVersion":359,"revision":62,"contentType":17687,"locale":29},{"sys":17684},{"type":12,"linkType":13,"id":14},{"sys":17686},{"id":21,"type":12,"linkType":22},{"sys":17688},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17690,"metaTitle":369,"metaDescription":370,"mainTitle":17691,"subtitle":388,"heroImage":17706,"ctaButton":411,"ctaLink":412},[368],{"data":17692,"content":17693,"nodeType":74},{},[17694,17700],{"data":17695,"content":17696,"nodeType":78},{},[17697],{"data":17698,"marks":17699,"value":380,"nodeType":82},{},[],{"data":17701,"content":17702,"nodeType":87},{},[17703],{"data":17704,"marks":17705,"value":387,"nodeType":82},{},[],{"metadata":17707,"sys":17710,"fields":17715},{"tags":17708,"concepts":17709},[],[],{"space":17711,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17713,"publishedVersion":62,"revision":44,"locale":29},{"sys":17712},{"type":12,"linkType":13,"id":14},{"sys":17714},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17716},{"url":403,"details":17717,"fileName":409,"contentType":410},{"size":405,"image":17718},{"width":407,"height":408},{"sys":17720,"fields":17723},{"id":17721,"createdAt":17722},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":17724,"slug":17725,"articleIntro":-1,"category":17726},"Compte 411 - Clients","compte-411-clients",[17727],{"metadata":17728,"sys":17731,"fields":17738},{"tags":17729,"concepts":17730},[],[],{"space":17732,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17734,"publishedVersion":359,"revision":62,"contentType":17736,"locale":29},{"sys":17733},{"type":12,"linkType":13,"id":14},{"sys":17735},{"id":21,"type":12,"linkType":22},{"sys":17737},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17739,"metaTitle":369,"metaDescription":370,"mainTitle":17740,"subtitle":388,"heroImage":17755,"ctaButton":411,"ctaLink":412},[368],{"data":17741,"content":17742,"nodeType":74},{},[17743,17749],{"data":17744,"content":17745,"nodeType":78},{},[17746],{"data":17747,"marks":17748,"value":380,"nodeType":82},{},[],{"data":17750,"content":17751,"nodeType":87},{},[17752],{"data":17753,"marks":17754,"value":387,"nodeType":82},{},[],{"metadata":17756,"sys":17759,"fields":17764},{"tags":17757,"concepts":17758},[],[],{"space":17760,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17762,"publishedVersion":62,"revision":44,"locale":29},{"sys":17761},{"type":12,"linkType":13,"id":14},{"sys":17763},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17765},{"url":403,"details":17766,"fileName":409,"contentType":410},{"size":405,"image":17767},{"width":407,"height":408},{"sys":17769,"fields":17772},{"id":17770,"createdAt":17771},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":17773,"slug":17774,"articleIntro":-1,"category":17775},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[17776],{"metadata":17777,"sys":17780,"fields":17787},{"tags":17778,"concepts":17779},[],[],{"space":17781,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17783,"publishedVersion":359,"revision":62,"contentType":17785,"locale":29},{"sys":17782},{"type":12,"linkType":13,"id":14},{"sys":17784},{"id":21,"type":12,"linkType":22},{"sys":17786},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17788,"metaTitle":369,"metaDescription":370,"mainTitle":17789,"subtitle":388,"heroImage":17804,"ctaButton":411,"ctaLink":412},[368],{"data":17790,"content":17791,"nodeType":74},{},[17792,17798],{"data":17793,"content":17794,"nodeType":78},{},[17795],{"data":17796,"marks":17797,"value":380,"nodeType":82},{},[],{"data":17799,"content":17800,"nodeType":87},{},[17801],{"data":17802,"marks":17803,"value":387,"nodeType":82},{},[],{"metadata":17805,"sys":17808,"fields":17813},{"tags":17806,"concepts":17807},[],[],{"space":17809,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17811,"publishedVersion":62,"revision":44,"locale":29},{"sys":17810},{"type":12,"linkType":13,"id":14},{"sys":17812},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17814},{"url":403,"details":17815,"fileName":409,"contentType":410},{"size":405,"image":17816},{"width":407,"height":408},{"sys":17818,"fields":17821},{"id":17819,"createdAt":17820},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":17822,"slug":17823,"articleIntro":-1,"category":17824},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[17825],{"metadata":17826,"sys":17829,"fields":17836},{"tags":17827,"concepts":17828},[],[],{"space":17830,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17832,"publishedVersion":359,"revision":62,"contentType":17834,"locale":29},{"sys":17831},{"type":12,"linkType":13,"id":14},{"sys":17833},{"id":21,"type":12,"linkType":22},{"sys":17835},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17837,"metaTitle":369,"metaDescription":370,"mainTitle":17838,"subtitle":388,"heroImage":17853,"ctaButton":411,"ctaLink":412},[368],{"data":17839,"content":17840,"nodeType":74},{},[17841,17847],{"data":17842,"content":17843,"nodeType":78},{},[17844],{"data":17845,"marks":17846,"value":380,"nodeType":82},{},[],{"data":17848,"content":17849,"nodeType":87},{},[17850],{"data":17851,"marks":17852,"value":387,"nodeType":82},{},[],{"metadata":17854,"sys":17857,"fields":17862},{"tags":17855,"concepts":17856},[],[],{"space":17858,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17860,"publishedVersion":62,"revision":44,"locale":29},{"sys":17859},{"type":12,"linkType":13,"id":14},{"sys":17861},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17863},{"url":403,"details":17864,"fileName":409,"contentType":410},{"size":405,"image":17865},{"width":407,"height":408},{"sys":17867,"fields":17870},{"id":17868,"createdAt":17869},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":17871,"slug":17872,"articleIntro":-1,"category":17873},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[17874],{"metadata":17875,"sys":17878,"fields":17885},{"tags":17876,"concepts":17877},[],[],{"space":17879,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17881,"publishedVersion":359,"revision":62,"contentType":17883,"locale":29},{"sys":17880},{"type":12,"linkType":13,"id":14},{"sys":17882},{"id":21,"type":12,"linkType":22},{"sys":17884},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17886,"metaTitle":369,"metaDescription":370,"mainTitle":17887,"subtitle":388,"heroImage":17902,"ctaButton":411,"ctaLink":412},[368],{"data":17888,"content":17889,"nodeType":74},{},[17890,17896],{"data":17891,"content":17892,"nodeType":78},{},[17893],{"data":17894,"marks":17895,"value":380,"nodeType":82},{},[],{"data":17897,"content":17898,"nodeType":87},{},[17899],{"data":17900,"marks":17901,"value":387,"nodeType":82},{},[],{"metadata":17903,"sys":17906,"fields":17911},{"tags":17904,"concepts":17905},[],[],{"space":17907,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17909,"publishedVersion":62,"revision":44,"locale":29},{"sys":17908},{"type":12,"linkType":13,"id":14},{"sys":17910},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17912},{"url":403,"details":17913,"fileName":409,"contentType":410},{"size":405,"image":17914},{"width":407,"height":408},{"sys":17916,"fields":17919},{"id":17917,"createdAt":17918},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":17920,"slug":17921,"articleIntro":17920,"category":17922},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[17923],{"metadata":17924,"sys":17927,"fields":17934},{"tags":17925,"concepts":17926},[],[],{"space":17928,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17930,"publishedVersion":359,"revision":62,"contentType":17932,"locale":29},{"sys":17929},{"type":12,"linkType":13,"id":14},{"sys":17931},{"id":21,"type":12,"linkType":22},{"sys":17933},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17935,"metaTitle":369,"metaDescription":370,"mainTitle":17936,"subtitle":388,"heroImage":17951,"ctaButton":411,"ctaLink":412},[368],{"data":17937,"content":17938,"nodeType":74},{},[17939,17945],{"data":17940,"content":17941,"nodeType":78},{},[17942],{"data":17943,"marks":17944,"value":380,"nodeType":82},{},[],{"data":17946,"content":17947,"nodeType":87},{},[17948],{"data":17949,"marks":17950,"value":387,"nodeType":82},{},[],{"metadata":17952,"sys":17955,"fields":17960},{"tags":17953,"concepts":17954},[],[],{"space":17956,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":17958,"publishedVersion":62,"revision":44,"locale":29},{"sys":17957},{"type":12,"linkType":13,"id":14},{"sys":17959},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":17961},{"url":403,"details":17962,"fileName":409,"contentType":410},{"size":405,"image":17963},{"width":407,"height":408},{"sys":17965,"fields":17968},{"id":17966,"createdAt":17967},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":17969,"slug":17970,"articleIntro":17969,"category":17971},"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",[17972],{"metadata":17973,"sys":17976,"fields":17983},{"tags":17974,"concepts":17975},[],[],{"space":17977,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":17979,"publishedVersion":359,"revision":62,"contentType":17981,"locale":29},{"sys":17978},{"type":12,"linkType":13,"id":14},{"sys":17980},{"id":21,"type":12,"linkType":22},{"sys":17982},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":17984,"metaTitle":369,"metaDescription":370,"mainTitle":17985,"subtitle":388,"heroImage":18000,"ctaButton":411,"ctaLink":412},[368],{"data":17986,"content":17987,"nodeType":74},{},[17988,17994],{"data":17989,"content":17990,"nodeType":78},{},[17991],{"data":17992,"marks":17993,"value":380,"nodeType":82},{},[],{"data":17995,"content":17996,"nodeType":87},{},[17997],{"data":17998,"marks":17999,"value":387,"nodeType":82},{},[],{"metadata":18001,"sys":18004,"fields":18009},{"tags":18002,"concepts":18003},[],[],{"space":18005,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18007,"publishedVersion":62,"revision":44,"locale":29},{"sys":18006},{"type":12,"linkType":13,"id":14},{"sys":18008},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18010},{"url":403,"details":18011,"fileName":409,"contentType":410},{"size":405,"image":18012},{"width":407,"height":408},{"sys":18014,"fields":18017},{"id":18015,"createdAt":18016},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":18018,"slug":18019,"articleIntro":-1,"category":18020},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[18021],{"metadata":18022,"sys":18025,"fields":18032},{"tags":18023,"concepts":18024},[],[],{"space":18026,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18028,"publishedVersion":359,"revision":62,"contentType":18030,"locale":29},{"sys":18027},{"type":12,"linkType":13,"id":14},{"sys":18029},{"id":21,"type":12,"linkType":22},{"sys":18031},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18033,"metaTitle":369,"metaDescription":370,"mainTitle":18034,"subtitle":388,"heroImage":18049,"ctaButton":411,"ctaLink":412},[368],{"data":18035,"content":18036,"nodeType":74},{},[18037,18043],{"data":18038,"content":18039,"nodeType":78},{},[18040],{"data":18041,"marks":18042,"value":380,"nodeType":82},{},[],{"data":18044,"content":18045,"nodeType":87},{},[18046],{"data":18047,"marks":18048,"value":387,"nodeType":82},{},[],{"metadata":18050,"sys":18053,"fields":18058},{"tags":18051,"concepts":18052},[],[],{"space":18054,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18056,"publishedVersion":62,"revision":44,"locale":29},{"sys":18055},{"type":12,"linkType":13,"id":14},{"sys":18057},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18059},{"url":403,"details":18060,"fileName":409,"contentType":410},{"size":405,"image":18061},{"width":407,"height":408},{"sys":18063,"fields":18066},{"id":18064,"createdAt":18065},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":18067,"slug":18068,"articleIntro":-1,"category":18069},"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",[18070],{"metadata":18071,"sys":18074,"fields":18081},{"tags":18072,"concepts":18073},[],[],{"space":18075,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18077,"publishedVersion":359,"revision":62,"contentType":18079,"locale":29},{"sys":18076},{"type":12,"linkType":13,"id":14},{"sys":18078},{"id":21,"type":12,"linkType":22},{"sys":18080},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18082,"metaTitle":369,"metaDescription":370,"mainTitle":18083,"subtitle":388,"heroImage":18098,"ctaButton":411,"ctaLink":412},[368],{"data":18084,"content":18085,"nodeType":74},{},[18086,18092],{"data":18087,"content":18088,"nodeType":78},{},[18089],{"data":18090,"marks":18091,"value":380,"nodeType":82},{},[],{"data":18093,"content":18094,"nodeType":87},{},[18095],{"data":18096,"marks":18097,"value":387,"nodeType":82},{},[],{"metadata":18099,"sys":18102,"fields":18107},{"tags":18100,"concepts":18101},[],[],{"space":18103,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18105,"publishedVersion":62,"revision":44,"locale":29},{"sys":18104},{"type":12,"linkType":13,"id":14},{"sys":18106},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18108},{"url":403,"details":18109,"fileName":409,"contentType":410},{"size":405,"image":18110},{"width":407,"height":408},{"sys":18112,"fields":18115},{"id":18113,"createdAt":18114},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":18116,"slug":18117,"articleIntro":18116,"category":18118},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[18119],{"metadata":18120,"sys":18123,"fields":18130},{"tags":18121,"concepts":18122},[],[],{"space":18124,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18126,"publishedVersion":359,"revision":62,"contentType":18128,"locale":29},{"sys":18125},{"type":12,"linkType":13,"id":14},{"sys":18127},{"id":21,"type":12,"linkType":22},{"sys":18129},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18131,"metaTitle":369,"metaDescription":370,"mainTitle":18132,"subtitle":388,"heroImage":18147,"ctaButton":411,"ctaLink":412},[368],{"data":18133,"content":18134,"nodeType":74},{},[18135,18141],{"data":18136,"content":18137,"nodeType":78},{},[18138],{"data":18139,"marks":18140,"value":380,"nodeType":82},{},[],{"data":18142,"content":18143,"nodeType":87},{},[18144],{"data":18145,"marks":18146,"value":387,"nodeType":82},{},[],{"metadata":18148,"sys":18151,"fields":18156},{"tags":18149,"concepts":18150},[],[],{"space":18152,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18154,"publishedVersion":62,"revision":44,"locale":29},{"sys":18153},{"type":12,"linkType":13,"id":14},{"sys":18155},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18157},{"url":403,"details":18158,"fileName":409,"contentType":410},{"size":405,"image":18159},{"width":407,"height":408},{"sys":18161,"fields":18164},{"id":18162,"createdAt":18163},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":18165,"slug":18166,"articleIntro":18165,"category":18167},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[18168],{"metadata":18169,"sys":18172,"fields":18179},{"tags":18170,"concepts":18171},[],[],{"space":18173,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18175,"publishedVersion":359,"revision":62,"contentType":18177,"locale":29},{"sys":18174},{"type":12,"linkType":13,"id":14},{"sys":18176},{"id":21,"type":12,"linkType":22},{"sys":18178},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18180,"metaTitle":369,"metaDescription":370,"mainTitle":18181,"subtitle":388,"heroImage":18196,"ctaButton":411,"ctaLink":412},[368],{"data":18182,"content":18183,"nodeType":74},{},[18184,18190],{"data":18185,"content":18186,"nodeType":78},{},[18187],{"data":18188,"marks":18189,"value":380,"nodeType":82},{},[],{"data":18191,"content":18192,"nodeType":87},{},[18193],{"data":18194,"marks":18195,"value":387,"nodeType":82},{},[],{"metadata":18197,"sys":18200,"fields":18205},{"tags":18198,"concepts":18199},[],[],{"space":18201,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18203,"publishedVersion":62,"revision":44,"locale":29},{"sys":18202},{"type":12,"linkType":13,"id":14},{"sys":18204},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18206},{"url":403,"details":18207,"fileName":409,"contentType":410},{"size":405,"image":18208},{"width":407,"height":408},{"sys":18210,"fields":18213},{"id":18211,"createdAt":18212},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":18214,"slug":18215,"articleIntro":18214,"category":18216},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[18217],{"metadata":18218,"sys":18221,"fields":18228},{"tags":18219,"concepts":18220},[],[],{"space":18222,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18224,"publishedVersion":359,"revision":62,"contentType":18226,"locale":29},{"sys":18223},{"type":12,"linkType":13,"id":14},{"sys":18225},{"id":21,"type":12,"linkType":22},{"sys":18227},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18229,"metaTitle":369,"metaDescription":370,"mainTitle":18230,"subtitle":388,"heroImage":18245,"ctaButton":411,"ctaLink":412},[368],{"data":18231,"content":18232,"nodeType":74},{},[18233,18239],{"data":18234,"content":18235,"nodeType":78},{},[18236],{"data":18237,"marks":18238,"value":380,"nodeType":82},{},[],{"data":18240,"content":18241,"nodeType":87},{},[18242],{"data":18243,"marks":18244,"value":387,"nodeType":82},{},[],{"metadata":18246,"sys":18249,"fields":18254},{"tags":18247,"concepts":18248},[],[],{"space":18250,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18252,"publishedVersion":62,"revision":44,"locale":29},{"sys":18251},{"type":12,"linkType":13,"id":14},{"sys":18253},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18255},{"url":403,"details":18256,"fileName":409,"contentType":410},{"size":405,"image":18257},{"width":407,"height":408},{"sys":18259,"fields":18262},{"id":18260,"createdAt":18261},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":18263,"slug":18264,"articleIntro":18263,"category":18265},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[18266],{"metadata":18267,"sys":18270,"fields":18277},{"tags":18268,"concepts":18269},[],[],{"space":18271,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18273,"publishedVersion":359,"revision":62,"contentType":18275,"locale":29},{"sys":18272},{"type":12,"linkType":13,"id":14},{"sys":18274},{"id":21,"type":12,"linkType":22},{"sys":18276},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18278,"metaTitle":369,"metaDescription":370,"mainTitle":18279,"subtitle":388,"heroImage":18294,"ctaButton":411,"ctaLink":412},[368],{"data":18280,"content":18281,"nodeType":74},{},[18282,18288],{"data":18283,"content":18284,"nodeType":78},{},[18285],{"data":18286,"marks":18287,"value":380,"nodeType":82},{},[],{"data":18289,"content":18290,"nodeType":87},{},[18291],{"data":18292,"marks":18293,"value":387,"nodeType":82},{},[],{"metadata":18295,"sys":18298,"fields":18303},{"tags":18296,"concepts":18297},[],[],{"space":18299,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18301,"publishedVersion":62,"revision":44,"locale":29},{"sys":18300},{"type":12,"linkType":13,"id":14},{"sys":18302},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18304},{"url":403,"details":18305,"fileName":409,"contentType":410},{"size":405,"image":18306},{"width":407,"height":408},{"sys":18308,"fields":18311},{"id":18309,"createdAt":18310},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":18312,"slug":18313,"articleIntro":18312,"category":18314},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[18315],{"metadata":18316,"sys":18319,"fields":18326},{"tags":18317,"concepts":18318},[],[],{"space":18320,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18322,"publishedVersion":359,"revision":62,"contentType":18324,"locale":29},{"sys":18321},{"type":12,"linkType":13,"id":14},{"sys":18323},{"id":21,"type":12,"linkType":22},{"sys":18325},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18327,"metaTitle":369,"metaDescription":370,"mainTitle":18328,"subtitle":388,"heroImage":18343,"ctaButton":411,"ctaLink":412},[368],{"data":18329,"content":18330,"nodeType":74},{},[18331,18337],{"data":18332,"content":18333,"nodeType":78},{},[18334],{"data":18335,"marks":18336,"value":380,"nodeType":82},{},[],{"data":18338,"content":18339,"nodeType":87},{},[18340],{"data":18341,"marks":18342,"value":387,"nodeType":82},{},[],{"metadata":18344,"sys":18347,"fields":18352},{"tags":18345,"concepts":18346},[],[],{"space":18348,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18350,"publishedVersion":62,"revision":44,"locale":29},{"sys":18349},{"type":12,"linkType":13,"id":14},{"sys":18351},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18353},{"url":403,"details":18354,"fileName":409,"contentType":410},{"size":405,"image":18355},{"width":407,"height":408},{"sys":18357,"fields":18360},{"id":18358,"createdAt":18359},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":18361,"slug":18362,"articleIntro":18361,"category":18363},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[18364],{"metadata":18365,"sys":18368,"fields":18375},{"tags":18366,"concepts":18367},[],[],{"space":18369,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18371,"publishedVersion":359,"revision":62,"contentType":18373,"locale":29},{"sys":18370},{"type":12,"linkType":13,"id":14},{"sys":18372},{"id":21,"type":12,"linkType":22},{"sys":18374},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18376,"metaTitle":369,"metaDescription":370,"mainTitle":18377,"subtitle":388,"heroImage":18392,"ctaButton":411,"ctaLink":412},[368],{"data":18378,"content":18379,"nodeType":74},{},[18380,18386],{"data":18381,"content":18382,"nodeType":78},{},[18383],{"data":18384,"marks":18385,"value":380,"nodeType":82},{},[],{"data":18387,"content":18388,"nodeType":87},{},[18389],{"data":18390,"marks":18391,"value":387,"nodeType":82},{},[],{"metadata":18393,"sys":18396,"fields":18401},{"tags":18394,"concepts":18395},[],[],{"space":18397,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18399,"publishedVersion":62,"revision":44,"locale":29},{"sys":18398},{"type":12,"linkType":13,"id":14},{"sys":18400},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18402},{"url":403,"details":18403,"fileName":409,"contentType":410},{"size":405,"image":18404},{"width":407,"height":408},{"sys":18406,"fields":18409},{"id":18407,"createdAt":18408},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":18410,"slug":18411,"articleIntro":-1,"category":18412},"Compte 71 - Production stockée","compte-71-production-stockee",[18413],{"metadata":18414,"sys":18417,"fields":18424},{"tags":18415,"concepts":18416},[],[],{"space":18418,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18420,"publishedVersion":359,"revision":62,"contentType":18422,"locale":29},{"sys":18419},{"type":12,"linkType":13,"id":14},{"sys":18421},{"id":21,"type":12,"linkType":22},{"sys":18423},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18425,"metaTitle":369,"metaDescription":370,"mainTitle":18426,"subtitle":388,"heroImage":18441,"ctaButton":411,"ctaLink":412},[368],{"data":18427,"content":18428,"nodeType":74},{},[18429,18435],{"data":18430,"content":18431,"nodeType":78},{},[18432],{"data":18433,"marks":18434,"value":380,"nodeType":82},{},[],{"data":18436,"content":18437,"nodeType":87},{},[18438],{"data":18439,"marks":18440,"value":387,"nodeType":82},{},[],{"metadata":18442,"sys":18445,"fields":18450},{"tags":18443,"concepts":18444},[],[],{"space":18446,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18448,"publishedVersion":62,"revision":44,"locale":29},{"sys":18447},{"type":12,"linkType":13,"id":14},{"sys":18449},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18451},{"url":403,"details":18452,"fileName":409,"contentType":410},{"size":405,"image":18453},{"width":407,"height":408},{"sys":18455,"fields":18458},{"id":18456,"createdAt":18457},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":18459,"slug":18460,"articleIntro":18459,"category":18461},"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",[18462],{"metadata":18463,"sys":18466,"fields":18473},{"tags":18464,"concepts":18465},[],[],{"space":18467,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18469,"publishedVersion":359,"revision":62,"contentType":18471,"locale":29},{"sys":18468},{"type":12,"linkType":13,"id":14},{"sys":18470},{"id":21,"type":12,"linkType":22},{"sys":18472},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18474,"metaTitle":369,"metaDescription":370,"mainTitle":18475,"subtitle":388,"heroImage":18490,"ctaButton":411,"ctaLink":412},[368],{"data":18476,"content":18477,"nodeType":74},{},[18478,18484],{"data":18479,"content":18480,"nodeType":78},{},[18481],{"data":18482,"marks":18483,"value":380,"nodeType":82},{},[],{"data":18485,"content":18486,"nodeType":87},{},[18487],{"data":18488,"marks":18489,"value":387,"nodeType":82},{},[],{"metadata":18491,"sys":18494,"fields":18499},{"tags":18492,"concepts":18493},[],[],{"space":18495,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18497,"publishedVersion":62,"revision":44,"locale":29},{"sys":18496},{"type":12,"linkType":13,"id":14},{"sys":18498},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18500},{"url":403,"details":18501,"fileName":409,"contentType":410},{"size":405,"image":18502},{"width":407,"height":408},{"sys":18504,"fields":18507},{"id":18505,"createdAt":18506},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":18508,"slug":18509,"articleIntro":18508,"category":18510},"Compte 211 - Terrains","compte-211-terrains",[18511],{"metadata":18512,"sys":18515,"fields":18522},{"tags":18513,"concepts":18514},[],[],{"space":18516,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18518,"publishedVersion":359,"revision":62,"contentType":18520,"locale":29},{"sys":18517},{"type":12,"linkType":13,"id":14},{"sys":18519},{"id":21,"type":12,"linkType":22},{"sys":18521},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18523,"metaTitle":369,"metaDescription":370,"mainTitle":18524,"subtitle":388,"heroImage":18539,"ctaButton":411,"ctaLink":412},[368],{"data":18525,"content":18526,"nodeType":74},{},[18527,18533],{"data":18528,"content":18529,"nodeType":78},{},[18530],{"data":18531,"marks":18532,"value":380,"nodeType":82},{},[],{"data":18534,"content":18535,"nodeType":87},{},[18536],{"data":18537,"marks":18538,"value":387,"nodeType":82},{},[],{"metadata":18540,"sys":18543,"fields":18548},{"tags":18541,"concepts":18542},[],[],{"space":18544,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18546,"publishedVersion":62,"revision":44,"locale":29},{"sys":18545},{"type":12,"linkType":13,"id":14},{"sys":18547},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18549},{"url":403,"details":18550,"fileName":409,"contentType":410},{"size":405,"image":18551},{"width":407,"height":408},{"sys":18553,"fields":18556},{"id":18554,"createdAt":18555},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":18557,"slug":18558,"articleIntro":-1,"category":18559},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[18560],{"metadata":18561,"sys":18564,"fields":18571},{"tags":18562,"concepts":18563},[],[],{"space":18565,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18567,"publishedVersion":359,"revision":62,"contentType":18569,"locale":29},{"sys":18566},{"type":12,"linkType":13,"id":14},{"sys":18568},{"id":21,"type":12,"linkType":22},{"sys":18570},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18572,"metaTitle":369,"metaDescription":370,"mainTitle":18573,"subtitle":388,"heroImage":18588,"ctaButton":411,"ctaLink":412},[368],{"data":18574,"content":18575,"nodeType":74},{},[18576,18582],{"data":18577,"content":18578,"nodeType":78},{},[18579],{"data":18580,"marks":18581,"value":380,"nodeType":82},{},[],{"data":18583,"content":18584,"nodeType":87},{},[18585],{"data":18586,"marks":18587,"value":387,"nodeType":82},{},[],{"metadata":18589,"sys":18592,"fields":18597},{"tags":18590,"concepts":18591},[],[],{"space":18593,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18595,"publishedVersion":62,"revision":44,"locale":29},{"sys":18594},{"type":12,"linkType":13,"id":14},{"sys":18596},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18598},{"url":403,"details":18599,"fileName":409,"contentType":410},{"size":405,"image":18600},{"width":407,"height":408},{"sys":18602,"fields":18605},{"id":18603,"createdAt":18604},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":18606,"slug":18607,"articleIntro":18606,"category":18608},"2185 - Cheptel","compte-2185-cheptel",[18609],{"metadata":18610,"sys":18613,"fields":18620},{"tags":18611,"concepts":18612},[],[],{"space":18614,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18616,"publishedVersion":359,"revision":62,"contentType":18618,"locale":29},{"sys":18615},{"type":12,"linkType":13,"id":14},{"sys":18617},{"id":21,"type":12,"linkType":22},{"sys":18619},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18621,"metaTitle":369,"metaDescription":370,"mainTitle":18622,"subtitle":388,"heroImage":18637,"ctaButton":411,"ctaLink":412},[368],{"data":18623,"content":18624,"nodeType":74},{},[18625,18631],{"data":18626,"content":18627,"nodeType":78},{},[18628],{"data":18629,"marks":18630,"value":380,"nodeType":82},{},[],{"data":18632,"content":18633,"nodeType":87},{},[18634],{"data":18635,"marks":18636,"value":387,"nodeType":82},{},[],{"metadata":18638,"sys":18641,"fields":18646},{"tags":18639,"concepts":18640},[],[],{"space":18642,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18644,"publishedVersion":62,"revision":44,"locale":29},{"sys":18643},{"type":12,"linkType":13,"id":14},{"sys":18645},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18647},{"url":403,"details":18648,"fileName":409,"contentType":410},{"size":405,"image":18649},{"width":407,"height":408},{"sys":18651,"fields":18654},{"id":18652,"createdAt":18653},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":18655,"slug":18656,"articleIntro":18655,"category":18657},"274 - Prêts","compte-274-prets",[18658],{"metadata":18659,"sys":18662,"fields":18669},{"tags":18660,"concepts":18661},[],[],{"space":18663,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18665,"publishedVersion":359,"revision":62,"contentType":18667,"locale":29},{"sys":18664},{"type":12,"linkType":13,"id":14},{"sys":18666},{"id":21,"type":12,"linkType":22},{"sys":18668},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18670,"metaTitle":369,"metaDescription":370,"mainTitle":18671,"subtitle":388,"heroImage":18686,"ctaButton":411,"ctaLink":412},[368],{"data":18672,"content":18673,"nodeType":74},{},[18674,18680],{"data":18675,"content":18676,"nodeType":78},{},[18677],{"data":18678,"marks":18679,"value":380,"nodeType":82},{},[],{"data":18681,"content":18682,"nodeType":87},{},[18683],{"data":18684,"marks":18685,"value":387,"nodeType":82},{},[],{"metadata":18687,"sys":18690,"fields":18695},{"tags":18688,"concepts":18689},[],[],{"space":18691,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18693,"publishedVersion":62,"revision":44,"locale":29},{"sys":18692},{"type":12,"linkType":13,"id":14},{"sys":18694},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18696},{"url":403,"details":18697,"fileName":409,"contentType":410},{"size":405,"image":18698},{"width":407,"height":408},{"sys":18700,"fields":18703},{"id":18701,"createdAt":18702},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":18704,"slug":18705,"articleIntro":18704,"category":18706},"698 - Intégration fiscale","compte-698-integration-fiscale",[18707],{"metadata":18708,"sys":18711,"fields":18718},{"tags":18709,"concepts":18710},[],[],{"space":18712,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18714,"publishedVersion":359,"revision":62,"contentType":18716,"locale":29},{"sys":18713},{"type":12,"linkType":13,"id":14},{"sys":18715},{"id":21,"type":12,"linkType":22},{"sys":18717},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18719,"metaTitle":369,"metaDescription":370,"mainTitle":18720,"subtitle":388,"heroImage":18735,"ctaButton":411,"ctaLink":412},[368],{"data":18721,"content":18722,"nodeType":74},{},[18723,18729],{"data":18724,"content":18725,"nodeType":78},{},[18726],{"data":18727,"marks":18728,"value":380,"nodeType":82},{},[],{"data":18730,"content":18731,"nodeType":87},{},[18732],{"data":18733,"marks":18734,"value":387,"nodeType":82},{},[],{"metadata":18736,"sys":18739,"fields":18744},{"tags":18737,"concepts":18738},[],[],{"space":18740,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18742,"publishedVersion":62,"revision":44,"locale":29},{"sys":18741},{"type":12,"linkType":13,"id":14},{"sys":18743},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18745},{"url":403,"details":18746,"fileName":409,"contentType":410},{"size":405,"image":18747},{"width":407,"height":408},{"sys":18749,"fields":18752},{"id":18750,"createdAt":18751},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":18753,"slug":18754,"articleIntro":18753,"category":18755},"472 - Comptes d'attente","compte-472-comptes-d-attente",[18756],{"metadata":18757,"sys":18760,"fields":18767},{"tags":18758,"concepts":18759},[],[],{"space":18761,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18763,"publishedVersion":359,"revision":62,"contentType":18765,"locale":29},{"sys":18762},{"type":12,"linkType":13,"id":14},{"sys":18764},{"id":21,"type":12,"linkType":22},{"sys":18766},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18768,"metaTitle":369,"metaDescription":370,"mainTitle":18769,"subtitle":388,"heroImage":18784,"ctaButton":411,"ctaLink":412},[368],{"data":18770,"content":18771,"nodeType":74},{},[18772,18778],{"data":18773,"content":18774,"nodeType":78},{},[18775],{"data":18776,"marks":18777,"value":380,"nodeType":82},{},[],{"data":18779,"content":18780,"nodeType":87},{},[18781],{"data":18782,"marks":18783,"value":387,"nodeType":82},{},[],{"metadata":18785,"sys":18788,"fields":18793},{"tags":18786,"concepts":18787},[],[],{"space":18789,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18791,"publishedVersion":62,"revision":44,"locale":29},{"sys":18790},{"type":12,"linkType":13,"id":14},{"sys":18792},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18794},{"url":403,"details":18795,"fileName":409,"contentType":410},{"size":405,"image":18796},{"width":407,"height":408},{"sys":18798,"fields":18801},{"id":18799,"createdAt":18800},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":18802,"slug":18803,"articleIntro":18802,"category":18804},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[18805],{"metadata":18806,"sys":18809,"fields":18816},{"tags":18807,"concepts":18808},[],[],{"space":18810,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18812,"publishedVersion":359,"revision":62,"contentType":18814,"locale":29},{"sys":18811},{"type":12,"linkType":13,"id":14},{"sys":18813},{"id":21,"type":12,"linkType":22},{"sys":18815},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18817,"metaTitle":369,"metaDescription":370,"mainTitle":18818,"subtitle":388,"heroImage":18833,"ctaButton":411,"ctaLink":412},[368],{"data":18819,"content":18820,"nodeType":74},{},[18821,18827],{"data":18822,"content":18823,"nodeType":78},{},[18824],{"data":18825,"marks":18826,"value":380,"nodeType":82},{},[],{"data":18828,"content":18829,"nodeType":87},{},[18830],{"data":18831,"marks":18832,"value":387,"nodeType":82},{},[],{"metadata":18834,"sys":18837,"fields":18842},{"tags":18835,"concepts":18836},[],[],{"space":18838,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18840,"publishedVersion":62,"revision":44,"locale":29},{"sys":18839},{"type":12,"linkType":13,"id":14},{"sys":18841},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18843},{"url":403,"details":18844,"fileName":409,"contentType":410},{"size":405,"image":18845},{"width":407,"height":408},{"sys":18847,"fields":18850},{"id":18848,"createdAt":18849},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":18851,"slug":18852,"articleIntro":18851,"category":18853},"4551 - Principal","compte-4551-principal",[18854],{"metadata":18855,"sys":18858,"fields":18865},{"tags":18856,"concepts":18857},[],[],{"space":18859,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18861,"publishedVersion":359,"revision":62,"contentType":18863,"locale":29},{"sys":18860},{"type":12,"linkType":13,"id":14},{"sys":18862},{"id":21,"type":12,"linkType":22},{"sys":18864},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18866,"metaTitle":369,"metaDescription":370,"mainTitle":18867,"subtitle":388,"heroImage":18882,"ctaButton":411,"ctaLink":412},[368],{"data":18868,"content":18869,"nodeType":74},{},[18870,18876],{"data":18871,"content":18872,"nodeType":78},{},[18873],{"data":18874,"marks":18875,"value":380,"nodeType":82},{},[],{"data":18877,"content":18878,"nodeType":87},{},[18879],{"data":18880,"marks":18881,"value":387,"nodeType":82},{},[],{"metadata":18883,"sys":18886,"fields":18891},{"tags":18884,"concepts":18885},[],[],{"space":18887,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18889,"publishedVersion":62,"revision":44,"locale":29},{"sys":18888},{"type":12,"linkType":13,"id":14},{"sys":18890},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18892},{"url":403,"details":18893,"fileName":409,"contentType":410},{"size":405,"image":18894},{"width":407,"height":408},{"sys":18896,"fields":18899},{"id":18897,"createdAt":18898},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":18900,"slug":18901,"articleIntro":18900,"category":18902},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[18903],{"metadata":18904,"sys":18907,"fields":18914},{"tags":18905,"concepts":18906},[],[],{"space":18908,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18910,"publishedVersion":359,"revision":62,"contentType":18912,"locale":29},{"sys":18909},{"type":12,"linkType":13,"id":14},{"sys":18911},{"id":21,"type":12,"linkType":22},{"sys":18913},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18915,"metaTitle":369,"metaDescription":370,"mainTitle":18916,"subtitle":388,"heroImage":18931,"ctaButton":411,"ctaLink":412},[368],{"data":18917,"content":18918,"nodeType":74},{},[18919,18925],{"data":18920,"content":18921,"nodeType":78},{},[18922],{"data":18923,"marks":18924,"value":380,"nodeType":82},{},[],{"data":18926,"content":18927,"nodeType":87},{},[18928],{"data":18929,"marks":18930,"value":387,"nodeType":82},{},[],{"metadata":18932,"sys":18935,"fields":18940},{"tags":18933,"concepts":18934},[],[],{"space":18936,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18938,"publishedVersion":62,"revision":44,"locale":29},{"sys":18937},{"type":12,"linkType":13,"id":14},{"sys":18939},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18941},{"url":403,"details":18942,"fileName":409,"contentType":410},{"size":405,"image":18943},{"width":407,"height":408},{"sys":18945,"fields":18948},{"id":18946,"createdAt":18947},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":18949,"slug":18950,"articleIntro":18949,"category":18951},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[18952],{"metadata":18953,"sys":18956,"fields":18963},{"tags":18954,"concepts":18955},[],[],{"space":18957,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":18959,"publishedVersion":359,"revision":62,"contentType":18961,"locale":29},{"sys":18958},{"type":12,"linkType":13,"id":14},{"sys":18960},{"id":21,"type":12,"linkType":22},{"sys":18962},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":18964,"metaTitle":369,"metaDescription":370,"mainTitle":18965,"subtitle":388,"heroImage":18980,"ctaButton":411,"ctaLink":412},[368],{"data":18966,"content":18967,"nodeType":74},{},[18968,18974],{"data":18969,"content":18970,"nodeType":78},{},[18971],{"data":18972,"marks":18973,"value":380,"nodeType":82},{},[],{"data":18975,"content":18976,"nodeType":87},{},[18977],{"data":18978,"marks":18979,"value":387,"nodeType":82},{},[],{"metadata":18981,"sys":18984,"fields":18989},{"tags":18982,"concepts":18983},[],[],{"space":18985,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":18987,"publishedVersion":62,"revision":44,"locale":29},{"sys":18986},{"type":12,"linkType":13,"id":14},{"sys":18988},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":18990},{"url":403,"details":18991,"fileName":409,"contentType":410},{"size":405,"image":18992},{"width":407,"height":408},{"sys":18994,"fields":18997},{"id":18995,"createdAt":18996},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":18998,"slug":18999,"articleIntro":-1,"category":19000},"Compte 705 - Études","compte-705-etudes",[19001],{"metadata":19002,"sys":19005,"fields":19012},{"tags":19003,"concepts":19004},[],[],{"space":19006,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19008,"publishedVersion":359,"revision":62,"contentType":19010,"locale":29},{"sys":19007},{"type":12,"linkType":13,"id":14},{"sys":19009},{"id":21,"type":12,"linkType":22},{"sys":19011},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19013,"metaTitle":369,"metaDescription":370,"mainTitle":19014,"subtitle":388,"heroImage":19029,"ctaButton":411,"ctaLink":412},[368],{"data":19015,"content":19016,"nodeType":74},{},[19017,19023],{"data":19018,"content":19019,"nodeType":78},{},[19020],{"data":19021,"marks":19022,"value":380,"nodeType":82},{},[],{"data":19024,"content":19025,"nodeType":87},{},[19026],{"data":19027,"marks":19028,"value":387,"nodeType":82},{},[],{"metadata":19030,"sys":19033,"fields":19038},{"tags":19031,"concepts":19032},[],[],{"space":19034,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19036,"publishedVersion":62,"revision":44,"locale":29},{"sys":19035},{"type":12,"linkType":13,"id":14},{"sys":19037},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19039},{"url":403,"details":19040,"fileName":409,"contentType":410},{"size":405,"image":19041},{"width":407,"height":408},{"sys":19043,"fields":19046},{"id":19044,"createdAt":19045},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":19047,"slug":19048,"articleIntro":-1,"category":19049},"Compte 6257 - Réceptions","compte-6257-receptions",[19050],{"metadata":19051,"sys":19054,"fields":19061},{"tags":19052,"concepts":19053},[],[],{"space":19055,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19057,"publishedVersion":359,"revision":62,"contentType":19059,"locale":29},{"sys":19056},{"type":12,"linkType":13,"id":14},{"sys":19058},{"id":21,"type":12,"linkType":22},{"sys":19060},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19062,"metaTitle":369,"metaDescription":370,"mainTitle":19063,"subtitle":388,"heroImage":19078,"ctaButton":411,"ctaLink":412},[368],{"data":19064,"content":19065,"nodeType":74},{},[19066,19072],{"data":19067,"content":19068,"nodeType":78},{},[19069],{"data":19070,"marks":19071,"value":380,"nodeType":82},{},[],{"data":19073,"content":19074,"nodeType":87},{},[19075],{"data":19076,"marks":19077,"value":387,"nodeType":82},{},[],{"metadata":19079,"sys":19082,"fields":19087},{"tags":19080,"concepts":19081},[],[],{"space":19083,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19085,"publishedVersion":62,"revision":44,"locale":29},{"sys":19084},{"type":12,"linkType":13,"id":14},{"sys":19086},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19088},{"url":403,"details":19089,"fileName":409,"contentType":410},{"size":405,"image":19090},{"width":407,"height":408},{"sys":19092,"fields":19095},{"id":19093,"createdAt":19094},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":19096,"slug":19097,"articleIntro":19096,"category":19098},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[19099],{"metadata":19100,"sys":19103,"fields":19110},{"tags":19101,"concepts":19102},[],[],{"space":19104,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19106,"publishedVersion":359,"revision":62,"contentType":19108,"locale":29},{"sys":19105},{"type":12,"linkType":13,"id":14},{"sys":19107},{"id":21,"type":12,"linkType":22},{"sys":19109},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19111,"metaTitle":369,"metaDescription":370,"mainTitle":19112,"subtitle":388,"heroImage":19127,"ctaButton":411,"ctaLink":412},[368],{"data":19113,"content":19114,"nodeType":74},{},[19115,19121],{"data":19116,"content":19117,"nodeType":78},{},[19118],{"data":19119,"marks":19120,"value":380,"nodeType":82},{},[],{"data":19122,"content":19123,"nodeType":87},{},[19124],{"data":19125,"marks":19126,"value":387,"nodeType":82},{},[],{"metadata":19128,"sys":19131,"fields":19136},{"tags":19129,"concepts":19130},[],[],{"space":19132,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19134,"publishedVersion":62,"revision":44,"locale":29},{"sys":19133},{"type":12,"linkType":13,"id":14},{"sys":19135},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19137},{"url":403,"details":19138,"fileName":409,"contentType":410},{"size":405,"image":19139},{"width":407,"height":408},{"sys":19141,"fields":19144},{"id":19142,"createdAt":19143},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":19145,"slug":19146,"articleIntro":19145,"category":19147},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[19148],{"metadata":19149,"sys":19152,"fields":19159},{"tags":19150,"concepts":19151},[],[],{"space":19153,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19155,"publishedVersion":359,"revision":62,"contentType":19157,"locale":29},{"sys":19154},{"type":12,"linkType":13,"id":14},{"sys":19156},{"id":21,"type":12,"linkType":22},{"sys":19158},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19160,"metaTitle":369,"metaDescription":370,"mainTitle":19161,"subtitle":388,"heroImage":19176,"ctaButton":411,"ctaLink":412},[368],{"data":19162,"content":19163,"nodeType":74},{},[19164,19170],{"data":19165,"content":19166,"nodeType":78},{},[19167],{"data":19168,"marks":19169,"value":380,"nodeType":82},{},[],{"data":19171,"content":19172,"nodeType":87},{},[19173],{"data":19174,"marks":19175,"value":387,"nodeType":82},{},[],{"metadata":19177,"sys":19180,"fields":19185},{"tags":19178,"concepts":19179},[],[],{"space":19181,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19183,"publishedVersion":62,"revision":44,"locale":29},{"sys":19182},{"type":12,"linkType":13,"id":14},{"sys":19184},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19186},{"url":403,"details":19187,"fileName":409,"contentType":410},{"size":405,"image":19188},{"width":407,"height":408},{"sys":19190,"fields":19193},{"id":19191,"createdAt":19192},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":19194,"slug":19195,"articleIntro":-1,"category":19196},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[19197],{"metadata":19198,"sys":19201,"fields":19208},{"tags":19199,"concepts":19200},[],[],{"space":19202,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19204,"publishedVersion":359,"revision":62,"contentType":19206,"locale":29},{"sys":19203},{"type":12,"linkType":13,"id":14},{"sys":19205},{"id":21,"type":12,"linkType":22},{"sys":19207},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19209,"metaTitle":369,"metaDescription":370,"mainTitle":19210,"subtitle":388,"heroImage":19225,"ctaButton":411,"ctaLink":412},[368],{"data":19211,"content":19212,"nodeType":74},{},[19213,19219],{"data":19214,"content":19215,"nodeType":78},{},[19216],{"data":19217,"marks":19218,"value":380,"nodeType":82},{},[],{"data":19220,"content":19221,"nodeType":87},{},[19222],{"data":19223,"marks":19224,"value":387,"nodeType":82},{},[],{"metadata":19226,"sys":19229,"fields":19234},{"tags":19227,"concepts":19228},[],[],{"space":19230,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19232,"publishedVersion":62,"revision":44,"locale":29},{"sys":19231},{"type":12,"linkType":13,"id":14},{"sys":19233},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19235},{"url":403,"details":19236,"fileName":409,"contentType":410},{"size":405,"image":19237},{"width":407,"height":408},{"sys":19239,"fields":19242},{"id":19240,"createdAt":19241},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":19243,"slug":19244,"articleIntro":19243,"category":19245},"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",[19246],{"metadata":19247,"sys":19250,"fields":19257},{"tags":19248,"concepts":19249},[],[],{"space":19251,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19253,"publishedVersion":359,"revision":62,"contentType":19255,"locale":29},{"sys":19252},{"type":12,"linkType":13,"id":14},{"sys":19254},{"id":21,"type":12,"linkType":22},{"sys":19256},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19258,"metaTitle":369,"metaDescription":370,"mainTitle":19259,"subtitle":388,"heroImage":19274,"ctaButton":411,"ctaLink":412},[368],{"data":19260,"content":19261,"nodeType":74},{},[19262,19268],{"data":19263,"content":19264,"nodeType":78},{},[19265],{"data":19266,"marks":19267,"value":380,"nodeType":82},{},[],{"data":19269,"content":19270,"nodeType":87},{},[19271],{"data":19272,"marks":19273,"value":387,"nodeType":82},{},[],{"metadata":19275,"sys":19278,"fields":19283},{"tags":19276,"concepts":19277},[],[],{"space":19279,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19281,"publishedVersion":62,"revision":44,"locale":29},{"sys":19280},{"type":12,"linkType":13,"id":14},{"sys":19282},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19284},{"url":403,"details":19285,"fileName":409,"contentType":410},{"size":405,"image":19286},{"width":407,"height":408},{"sys":19288,"fields":19291},{"id":19289,"createdAt":19290},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":19292,"slug":19293,"articleIntro":19292,"category":19294},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[19295],{"metadata":19296,"sys":19299,"fields":19306},{"tags":19297,"concepts":19298},[],[],{"space":19300,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19302,"publishedVersion":359,"revision":62,"contentType":19304,"locale":29},{"sys":19301},{"type":12,"linkType":13,"id":14},{"sys":19303},{"id":21,"type":12,"linkType":22},{"sys":19305},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19307,"metaTitle":369,"metaDescription":370,"mainTitle":19308,"subtitle":388,"heroImage":19323,"ctaButton":411,"ctaLink":412},[368],{"data":19309,"content":19310,"nodeType":74},{},[19311,19317],{"data":19312,"content":19313,"nodeType":78},{},[19314],{"data":19315,"marks":19316,"value":380,"nodeType":82},{},[],{"data":19318,"content":19319,"nodeType":87},{},[19320],{"data":19321,"marks":19322,"value":387,"nodeType":82},{},[],{"metadata":19324,"sys":19327,"fields":19332},{"tags":19325,"concepts":19326},[],[],{"space":19328,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19330,"publishedVersion":62,"revision":44,"locale":29},{"sys":19329},{"type":12,"linkType":13,"id":14},{"sys":19331},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19333},{"url":403,"details":19334,"fileName":409,"contentType":410},{"size":405,"image":19335},{"width":407,"height":408},{"sys":19337,"fields":19340},{"id":19338,"createdAt":19339},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":19341,"slug":19342,"articleIntro":-1,"category":19343},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[19344],{"metadata":19345,"sys":19348,"fields":19355},{"tags":19346,"concepts":19347},[],[],{"space":19349,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19351,"publishedVersion":359,"revision":62,"contentType":19353,"locale":29},{"sys":19350},{"type":12,"linkType":13,"id":14},{"sys":19352},{"id":21,"type":12,"linkType":22},{"sys":19354},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19356,"metaTitle":369,"metaDescription":370,"mainTitle":19357,"subtitle":388,"heroImage":19372,"ctaButton":411,"ctaLink":412},[368],{"data":19358,"content":19359,"nodeType":74},{},[19360,19366],{"data":19361,"content":19362,"nodeType":78},{},[19363],{"data":19364,"marks":19365,"value":380,"nodeType":82},{},[],{"data":19367,"content":19368,"nodeType":87},{},[19369],{"data":19370,"marks":19371,"value":387,"nodeType":82},{},[],{"metadata":19373,"sys":19376,"fields":19381},{"tags":19374,"concepts":19375},[],[],{"space":19377,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19379,"publishedVersion":62,"revision":44,"locale":29},{"sys":19378},{"type":12,"linkType":13,"id":14},{"sys":19380},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19382},{"url":403,"details":19383,"fileName":409,"contentType":410},{"size":405,"image":19384},{"width":407,"height":408},{"sys":19386,"fields":19389},{"id":19387,"createdAt":19388},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":19390,"slug":19391,"articleIntro":19390,"category":19392},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[19393],{"metadata":19394,"sys":19397,"fields":19404},{"tags":19395,"concepts":19396},[],[],{"space":19398,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19400,"publishedVersion":359,"revision":62,"contentType":19402,"locale":29},{"sys":19399},{"type":12,"linkType":13,"id":14},{"sys":19401},{"id":21,"type":12,"linkType":22},{"sys":19403},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19405,"metaTitle":369,"metaDescription":370,"mainTitle":19406,"subtitle":388,"heroImage":19421,"ctaButton":411,"ctaLink":412},[368],{"data":19407,"content":19408,"nodeType":74},{},[19409,19415],{"data":19410,"content":19411,"nodeType":78},{},[19412],{"data":19413,"marks":19414,"value":380,"nodeType":82},{},[],{"data":19416,"content":19417,"nodeType":87},{},[19418],{"data":19419,"marks":19420,"value":387,"nodeType":82},{},[],{"metadata":19422,"sys":19425,"fields":19430},{"tags":19423,"concepts":19424},[],[],{"space":19426,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19428,"publishedVersion":62,"revision":44,"locale":29},{"sys":19427},{"type":12,"linkType":13,"id":14},{"sys":19429},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19431},{"url":403,"details":19432,"fileName":409,"contentType":410},{"size":405,"image":19433},{"width":407,"height":408},{"sys":19435,"fields":19438},{"id":19436,"createdAt":19437},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":19439,"slug":19440,"articleIntro":19439,"category":19441},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[19442],{"metadata":19443,"sys":19446,"fields":19453},{"tags":19444,"concepts":19445},[],[],{"space":19447,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19449,"publishedVersion":359,"revision":62,"contentType":19451,"locale":29},{"sys":19448},{"type":12,"linkType":13,"id":14},{"sys":19450},{"id":21,"type":12,"linkType":22},{"sys":19452},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19454,"metaTitle":369,"metaDescription":370,"mainTitle":19455,"subtitle":388,"heroImage":19470,"ctaButton":411,"ctaLink":412},[368],{"data":19456,"content":19457,"nodeType":74},{},[19458,19464],{"data":19459,"content":19460,"nodeType":78},{},[19461],{"data":19462,"marks":19463,"value":380,"nodeType":82},{},[],{"data":19465,"content":19466,"nodeType":87},{},[19467],{"data":19468,"marks":19469,"value":387,"nodeType":82},{},[],{"metadata":19471,"sys":19474,"fields":19479},{"tags":19472,"concepts":19473},[],[],{"space":19475,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19477,"publishedVersion":62,"revision":44,"locale":29},{"sys":19476},{"type":12,"linkType":13,"id":14},{"sys":19478},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19480},{"url":403,"details":19481,"fileName":409,"contentType":410},{"size":405,"image":19482},{"width":407,"height":408},{"sys":19484,"fields":19487},{"id":19485,"createdAt":19486},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":19488,"slug":19489,"articleIntro":19488,"category":19490},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[19491],{"metadata":19492,"sys":19495,"fields":19502},{"tags":19493,"concepts":19494},[],[],{"space":19496,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19498,"publishedVersion":359,"revision":62,"contentType":19500,"locale":29},{"sys":19497},{"type":12,"linkType":13,"id":14},{"sys":19499},{"id":21,"type":12,"linkType":22},{"sys":19501},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19503,"metaTitle":369,"metaDescription":370,"mainTitle":19504,"subtitle":388,"heroImage":19519,"ctaButton":411,"ctaLink":412},[368],{"data":19505,"content":19506,"nodeType":74},{},[19507,19513],{"data":19508,"content":19509,"nodeType":78},{},[19510],{"data":19511,"marks":19512,"value":380,"nodeType":82},{},[],{"data":19514,"content":19515,"nodeType":87},{},[19516],{"data":19517,"marks":19518,"value":387,"nodeType":82},{},[],{"metadata":19520,"sys":19523,"fields":19528},{"tags":19521,"concepts":19522},[],[],{"space":19524,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19526,"publishedVersion":62,"revision":44,"locale":29},{"sys":19525},{"type":12,"linkType":13,"id":14},{"sys":19527},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19529},{"url":403,"details":19530,"fileName":409,"contentType":410},{"size":405,"image":19531},{"width":407,"height":408},{"sys":19533,"fields":19536},{"id":19534,"createdAt":19535},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":19537,"slug":19538,"articleIntro":19537,"category":19539},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[19540],{"metadata":19541,"sys":19544,"fields":19551},{"tags":19542,"concepts":19543},[],[],{"space":19545,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19547,"publishedVersion":359,"revision":62,"contentType":19549,"locale":29},{"sys":19546},{"type":12,"linkType":13,"id":14},{"sys":19548},{"id":21,"type":12,"linkType":22},{"sys":19550},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19552,"metaTitle":369,"metaDescription":370,"mainTitle":19553,"subtitle":388,"heroImage":19568,"ctaButton":411,"ctaLink":412},[368],{"data":19554,"content":19555,"nodeType":74},{},[19556,19562],{"data":19557,"content":19558,"nodeType":78},{},[19559],{"data":19560,"marks":19561,"value":380,"nodeType":82},{},[],{"data":19563,"content":19564,"nodeType":87},{},[19565],{"data":19566,"marks":19567,"value":387,"nodeType":82},{},[],{"metadata":19569,"sys":19572,"fields":19577},{"tags":19570,"concepts":19571},[],[],{"space":19573,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19575,"publishedVersion":62,"revision":44,"locale":29},{"sys":19574},{"type":12,"linkType":13,"id":14},{"sys":19576},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19578},{"url":403,"details":19579,"fileName":409,"contentType":410},{"size":405,"image":19580},{"width":407,"height":408},{"sys":19582,"fields":19585},{"id":19583,"createdAt":19584},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":19586,"slug":19587,"articleIntro":19586,"category":19588},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[19589],{"metadata":19590,"sys":19593,"fields":19600},{"tags":19591,"concepts":19592},[],[],{"space":19594,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19596,"publishedVersion":359,"revision":62,"contentType":19598,"locale":29},{"sys":19595},{"type":12,"linkType":13,"id":14},{"sys":19597},{"id":21,"type":12,"linkType":22},{"sys":19599},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19601,"metaTitle":369,"metaDescription":370,"mainTitle":19602,"subtitle":388,"heroImage":19617,"ctaButton":411,"ctaLink":412},[368],{"data":19603,"content":19604,"nodeType":74},{},[19605,19611],{"data":19606,"content":19607,"nodeType":78},{},[19608],{"data":19609,"marks":19610,"value":380,"nodeType":82},{},[],{"data":19612,"content":19613,"nodeType":87},{},[19614],{"data":19615,"marks":19616,"value":387,"nodeType":82},{},[],{"metadata":19618,"sys":19621,"fields":19626},{"tags":19619,"concepts":19620},[],[],{"space":19622,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19624,"publishedVersion":62,"revision":44,"locale":29},{"sys":19623},{"type":12,"linkType":13,"id":14},{"sys":19625},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19627},{"url":403,"details":19628,"fileName":409,"contentType":410},{"size":405,"image":19629},{"width":407,"height":408},{"sys":19631,"fields":19634},{"id":19632,"createdAt":19633},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":19635,"slug":19636,"articleIntro":19635,"category":19637},"72 - Production immobilisée","compte-72-production-immobilisee",[19638],{"metadata":19639,"sys":19642,"fields":19649},{"tags":19640,"concepts":19641},[],[],{"space":19643,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19645,"publishedVersion":359,"revision":62,"contentType":19647,"locale":29},{"sys":19644},{"type":12,"linkType":13,"id":14},{"sys":19646},{"id":21,"type":12,"linkType":22},{"sys":19648},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19650,"metaTitle":369,"metaDescription":370,"mainTitle":19651,"subtitle":388,"heroImage":19666,"ctaButton":411,"ctaLink":412},[368],{"data":19652,"content":19653,"nodeType":74},{},[19654,19660],{"data":19655,"content":19656,"nodeType":78},{},[19657],{"data":19658,"marks":19659,"value":380,"nodeType":82},{},[],{"data":19661,"content":19662,"nodeType":87},{},[19663],{"data":19664,"marks":19665,"value":387,"nodeType":82},{},[],{"metadata":19667,"sys":19670,"fields":19675},{"tags":19668,"concepts":19669},[],[],{"space":19671,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19673,"publishedVersion":62,"revision":44,"locale":29},{"sys":19672},{"type":12,"linkType":13,"id":14},{"sys":19674},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19676},{"url":403,"details":19677,"fileName":409,"contentType":410},{"size":405,"image":19678},{"width":407,"height":408},{"sys":19680,"fields":19683},{"id":19681,"createdAt":19682},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":19684,"slug":19685,"articleIntro":-1,"category":19686},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[19687],{"metadata":19688,"sys":19691,"fields":19698},{"tags":19689,"concepts":19690},[],[],{"space":19692,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19694,"publishedVersion":359,"revision":62,"contentType":19696,"locale":29},{"sys":19693},{"type":12,"linkType":13,"id":14},{"sys":19695},{"id":21,"type":12,"linkType":22},{"sys":19697},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19699,"metaTitle":369,"metaDescription":370,"mainTitle":19700,"subtitle":388,"heroImage":19715,"ctaButton":411,"ctaLink":412},[368],{"data":19701,"content":19702,"nodeType":74},{},[19703,19709],{"data":19704,"content":19705,"nodeType":78},{},[19706],{"data":19707,"marks":19708,"value":380,"nodeType":82},{},[],{"data":19710,"content":19711,"nodeType":87},{},[19712],{"data":19713,"marks":19714,"value":387,"nodeType":82},{},[],{"metadata":19716,"sys":19719,"fields":19724},{"tags":19717,"concepts":19718},[],[],{"space":19720,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19722,"publishedVersion":62,"revision":44,"locale":29},{"sys":19721},{"type":12,"linkType":13,"id":14},{"sys":19723},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19725},{"url":403,"details":19726,"fileName":409,"contentType":410},{"size":405,"image":19727},{"width":407,"height":408},{"sys":19729,"fields":19732},{"id":19730,"createdAt":19731},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":19733,"slug":19734,"articleIntro":19733,"category":19735},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[19736],{"metadata":19737,"sys":19740,"fields":19747},{"tags":19738,"concepts":19739},[],[],{"space":19741,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19743,"publishedVersion":359,"revision":62,"contentType":19745,"locale":29},{"sys":19742},{"type":12,"linkType":13,"id":14},{"sys":19744},{"id":21,"type":12,"linkType":22},{"sys":19746},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19748,"metaTitle":369,"metaDescription":370,"mainTitle":19749,"subtitle":388,"heroImage":19764,"ctaButton":411,"ctaLink":412},[368],{"data":19750,"content":19751,"nodeType":74},{},[19752,19758],{"data":19753,"content":19754,"nodeType":78},{},[19755],{"data":19756,"marks":19757,"value":380,"nodeType":82},{},[],{"data":19759,"content":19760,"nodeType":87},{},[19761],{"data":19762,"marks":19763,"value":387,"nodeType":82},{},[],{"metadata":19765,"sys":19768,"fields":19773},{"tags":19766,"concepts":19767},[],[],{"space":19769,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19771,"publishedVersion":62,"revision":44,"locale":29},{"sys":19770},{"type":12,"linkType":13,"id":14},{"sys":19772},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19774},{"url":403,"details":19775,"fileName":409,"contentType":410},{"size":405,"image":19776},{"width":407,"height":408},{"sys":19778,"fields":19781},{"id":19779,"createdAt":19780},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":19782,"slug":19783,"articleIntro":19782,"category":19784},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[19785],{"metadata":19786,"sys":19789,"fields":19796},{"tags":19787,"concepts":19788},[],[],{"space":19790,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19792,"publishedVersion":359,"revision":62,"contentType":19794,"locale":29},{"sys":19791},{"type":12,"linkType":13,"id":14},{"sys":19793},{"id":21,"type":12,"linkType":22},{"sys":19795},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19797,"metaTitle":369,"metaDescription":370,"mainTitle":19798,"subtitle":388,"heroImage":19813,"ctaButton":411,"ctaLink":412},[368],{"data":19799,"content":19800,"nodeType":74},{},[19801,19807],{"data":19802,"content":19803,"nodeType":78},{},[19804],{"data":19805,"marks":19806,"value":380,"nodeType":82},{},[],{"data":19808,"content":19809,"nodeType":87},{},[19810],{"data":19811,"marks":19812,"value":387,"nodeType":82},{},[],{"metadata":19814,"sys":19817,"fields":19822},{"tags":19815,"concepts":19816},[],[],{"space":19818,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19820,"publishedVersion":62,"revision":44,"locale":29},{"sys":19819},{"type":12,"linkType":13,"id":14},{"sys":19821},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19823},{"url":403,"details":19824,"fileName":409,"contentType":410},{"size":405,"image":19825},{"width":407,"height":408},{"sys":19827,"fields":19830},{"id":19828,"createdAt":19829},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":19831,"slug":19832,"articleIntro":19831,"category":19833},"Compte 451 - Groupe","compte-451-groupe",[19834],{"metadata":19835,"sys":19838,"fields":19845},{"tags":19836,"concepts":19837},[],[],{"space":19839,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19841,"publishedVersion":359,"revision":62,"contentType":19843,"locale":29},{"sys":19840},{"type":12,"linkType":13,"id":14},{"sys":19842},{"id":21,"type":12,"linkType":22},{"sys":19844},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19846,"metaTitle":369,"metaDescription":370,"mainTitle":19847,"subtitle":388,"heroImage":19862,"ctaButton":411,"ctaLink":412},[368],{"data":19848,"content":19849,"nodeType":74},{},[19850,19856],{"data":19851,"content":19852,"nodeType":78},{},[19853],{"data":19854,"marks":19855,"value":380,"nodeType":82},{},[],{"data":19857,"content":19858,"nodeType":87},{},[19859],{"data":19860,"marks":19861,"value":387,"nodeType":82},{},[],{"metadata":19863,"sys":19866,"fields":19871},{"tags":19864,"concepts":19865},[],[],{"space":19867,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19869,"publishedVersion":62,"revision":44,"locale":29},{"sys":19868},{"type":12,"linkType":13,"id":14},{"sys":19870},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19872},{"url":403,"details":19873,"fileName":409,"contentType":410},{"size":405,"image":19874},{"width":407,"height":408},{"sys":19876,"fields":19879},{"id":19877,"createdAt":19878},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":19880,"slug":19881,"articleIntro":19880,"category":19882},"6021 - Matières consommables","compte-6021-matieres-consommables",[19883],{"metadata":19884,"sys":19887,"fields":19894},{"tags":19885,"concepts":19886},[],[],{"space":19888,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19890,"publishedVersion":359,"revision":62,"contentType":19892,"locale":29},{"sys":19889},{"type":12,"linkType":13,"id":14},{"sys":19891},{"id":21,"type":12,"linkType":22},{"sys":19893},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19895,"metaTitle":369,"metaDescription":370,"mainTitle":19896,"subtitle":388,"heroImage":19911,"ctaButton":411,"ctaLink":412},[368],{"data":19897,"content":19898,"nodeType":74},{},[19899,19905],{"data":19900,"content":19901,"nodeType":78},{},[19902],{"data":19903,"marks":19904,"value":380,"nodeType":82},{},[],{"data":19906,"content":19907,"nodeType":87},{},[19908],{"data":19909,"marks":19910,"value":387,"nodeType":82},{},[],{"metadata":19912,"sys":19915,"fields":19920},{"tags":19913,"concepts":19914},[],[],{"space":19916,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19918,"publishedVersion":62,"revision":44,"locale":29},{"sys":19917},{"type":12,"linkType":13,"id":14},{"sys":19919},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19921},{"url":403,"details":19922,"fileName":409,"contentType":410},{"size":405,"image":19923},{"width":407,"height":408},{"sys":19925,"fields":19928},{"id":19926,"createdAt":19927},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":19929,"slug":19930,"articleIntro":19929,"category":19931},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[19932],{"metadata":19933,"sys":19936,"fields":19943},{"tags":19934,"concepts":19935},[],[],{"space":19937,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19939,"publishedVersion":359,"revision":62,"contentType":19941,"locale":29},{"sys":19938},{"type":12,"linkType":13,"id":14},{"sys":19940},{"id":21,"type":12,"linkType":22},{"sys":19942},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19944,"metaTitle":369,"metaDescription":370,"mainTitle":19945,"subtitle":388,"heroImage":19960,"ctaButton":411,"ctaLink":412},[368],{"data":19946,"content":19947,"nodeType":74},{},[19948,19954],{"data":19949,"content":19950,"nodeType":78},{},[19951],{"data":19952,"marks":19953,"value":380,"nodeType":82},{},[],{"data":19955,"content":19956,"nodeType":87},{},[19957],{"data":19958,"marks":19959,"value":387,"nodeType":82},{},[],{"metadata":19961,"sys":19964,"fields":19969},{"tags":19962,"concepts":19963},[],[],{"space":19965,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":19967,"publishedVersion":62,"revision":44,"locale":29},{"sys":19966},{"type":12,"linkType":13,"id":14},{"sys":19968},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":19970},{"url":403,"details":19971,"fileName":409,"contentType":410},{"size":405,"image":19972},{"width":407,"height":408},{"sys":19974,"fields":19977},{"id":19975,"createdAt":19976},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":19978,"slug":19979,"articleIntro":-1,"category":19980},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[19981],{"metadata":19982,"sys":19985,"fields":19992},{"tags":19983,"concepts":19984},[],[],{"space":19986,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":19988,"publishedVersion":359,"revision":62,"contentType":19990,"locale":29},{"sys":19987},{"type":12,"linkType":13,"id":14},{"sys":19989},{"id":21,"type":12,"linkType":22},{"sys":19991},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":19993,"metaTitle":369,"metaDescription":370,"mainTitle":19994,"subtitle":388,"heroImage":20009,"ctaButton":411,"ctaLink":412},[368],{"data":19995,"content":19996,"nodeType":74},{},[19997,20003],{"data":19998,"content":19999,"nodeType":78},{},[20000],{"data":20001,"marks":20002,"value":380,"nodeType":82},{},[],{"data":20004,"content":20005,"nodeType":87},{},[20006],{"data":20007,"marks":20008,"value":387,"nodeType":82},{},[],{"metadata":20010,"sys":20013,"fields":20018},{"tags":20011,"concepts":20012},[],[],{"space":20014,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20016,"publishedVersion":62,"revision":44,"locale":29},{"sys":20015},{"type":12,"linkType":13,"id":14},{"sys":20017},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20019},{"url":403,"details":20020,"fileName":409,"contentType":410},{"size":405,"image":20021},{"width":407,"height":408},{"sys":20023,"fields":20026},{"id":20024,"createdAt":20025},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":20027,"slug":20028,"articleIntro":-1,"category":20029},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[20030],{"metadata":20031,"sys":20034,"fields":20041},{"tags":20032,"concepts":20033},[],[],{"space":20035,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20037,"publishedVersion":359,"revision":62,"contentType":20039,"locale":29},{"sys":20036},{"type":12,"linkType":13,"id":14},{"sys":20038},{"id":21,"type":12,"linkType":22},{"sys":20040},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20042,"metaTitle":369,"metaDescription":370,"mainTitle":20043,"subtitle":388,"heroImage":20058,"ctaButton":411,"ctaLink":412},[368],{"data":20044,"content":20045,"nodeType":74},{},[20046,20052],{"data":20047,"content":20048,"nodeType":78},{},[20049],{"data":20050,"marks":20051,"value":380,"nodeType":82},{},[],{"data":20053,"content":20054,"nodeType":87},{},[20055],{"data":20056,"marks":20057,"value":387,"nodeType":82},{},[],{"metadata":20059,"sys":20062,"fields":20067},{"tags":20060,"concepts":20061},[],[],{"space":20063,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20065,"publishedVersion":62,"revision":44,"locale":29},{"sys":20064},{"type":12,"linkType":13,"id":14},{"sys":20066},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20068},{"url":403,"details":20069,"fileName":409,"contentType":410},{"size":405,"image":20070},{"width":407,"height":408},{"sys":20072,"fields":20075},{"id":20073,"createdAt":20074},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":20076,"slug":20077,"articleIntro":20076,"category":20078},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[20079],{"metadata":20080,"sys":20083,"fields":20090},{"tags":20081,"concepts":20082},[],[],{"space":20084,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20086,"publishedVersion":359,"revision":62,"contentType":20088,"locale":29},{"sys":20085},{"type":12,"linkType":13,"id":14},{"sys":20087},{"id":21,"type":12,"linkType":22},{"sys":20089},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20091,"metaTitle":369,"metaDescription":370,"mainTitle":20092,"subtitle":388,"heroImage":20107,"ctaButton":411,"ctaLink":412},[368],{"data":20093,"content":20094,"nodeType":74},{},[20095,20101],{"data":20096,"content":20097,"nodeType":78},{},[20098],{"data":20099,"marks":20100,"value":380,"nodeType":82},{},[],{"data":20102,"content":20103,"nodeType":87},{},[20104],{"data":20105,"marks":20106,"value":387,"nodeType":82},{},[],{"metadata":20108,"sys":20111,"fields":20116},{"tags":20109,"concepts":20110},[],[],{"space":20112,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20114,"publishedVersion":62,"revision":44,"locale":29},{"sys":20113},{"type":12,"linkType":13,"id":14},{"sys":20115},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20117},{"url":403,"details":20118,"fileName":409,"contentType":410},{"size":405,"image":20119},{"width":407,"height":408},{"sys":20121,"fields":20124},{"id":20122,"createdAt":20123},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":20125,"slug":20126,"articleIntro":20125,"category":20127},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[20128],{"metadata":20129,"sys":20132,"fields":20139},{"tags":20130,"concepts":20131},[],[],{"space":20133,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20135,"publishedVersion":359,"revision":62,"contentType":20137,"locale":29},{"sys":20134},{"type":12,"linkType":13,"id":14},{"sys":20136},{"id":21,"type":12,"linkType":22},{"sys":20138},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20140,"metaTitle":369,"metaDescription":370,"mainTitle":20141,"subtitle":388,"heroImage":20156,"ctaButton":411,"ctaLink":412},[368],{"data":20142,"content":20143,"nodeType":74},{},[20144,20150],{"data":20145,"content":20146,"nodeType":78},{},[20147],{"data":20148,"marks":20149,"value":380,"nodeType":82},{},[],{"data":20151,"content":20152,"nodeType":87},{},[20153],{"data":20154,"marks":20155,"value":387,"nodeType":82},{},[],{"metadata":20157,"sys":20160,"fields":20165},{"tags":20158,"concepts":20159},[],[],{"space":20161,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20163,"publishedVersion":62,"revision":44,"locale":29},{"sys":20162},{"type":12,"linkType":13,"id":14},{"sys":20164},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20166},{"url":403,"details":20167,"fileName":409,"contentType":410},{"size":405,"image":20168},{"width":407,"height":408},{"sys":20170,"fields":20173},{"id":20171,"createdAt":20172},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":20174,"slug":20175,"articleIntro":20174,"category":20176},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[20177],{"metadata":20178,"sys":20181,"fields":20188},{"tags":20179,"concepts":20180},[],[],{"space":20182,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20184,"publishedVersion":359,"revision":62,"contentType":20186,"locale":29},{"sys":20183},{"type":12,"linkType":13,"id":14},{"sys":20185},{"id":21,"type":12,"linkType":22},{"sys":20187},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20189,"metaTitle":369,"metaDescription":370,"mainTitle":20190,"subtitle":388,"heroImage":20205,"ctaButton":411,"ctaLink":412},[368],{"data":20191,"content":20192,"nodeType":74},{},[20193,20199],{"data":20194,"content":20195,"nodeType":78},{},[20196],{"data":20197,"marks":20198,"value":380,"nodeType":82},{},[],{"data":20200,"content":20201,"nodeType":87},{},[20202],{"data":20203,"marks":20204,"value":387,"nodeType":82},{},[],{"metadata":20206,"sys":20209,"fields":20214},{"tags":20207,"concepts":20208},[],[],{"space":20210,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20212,"publishedVersion":62,"revision":44,"locale":29},{"sys":20211},{"type":12,"linkType":13,"id":14},{"sys":20213},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20215},{"url":403,"details":20216,"fileName":409,"contentType":410},{"size":405,"image":20217},{"width":407,"height":408},{"sys":20219,"fields":20222},{"id":20220,"createdAt":20221},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":20223,"slug":20224,"articleIntro":20223,"category":20225},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[20226],{"metadata":20227,"sys":20230,"fields":20237},{"tags":20228,"concepts":20229},[],[],{"space":20231,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20233,"publishedVersion":359,"revision":62,"contentType":20235,"locale":29},{"sys":20232},{"type":12,"linkType":13,"id":14},{"sys":20234},{"id":21,"type":12,"linkType":22},{"sys":20236},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20238,"metaTitle":369,"metaDescription":370,"mainTitle":20239,"subtitle":388,"heroImage":20254,"ctaButton":411,"ctaLink":412},[368],{"data":20240,"content":20241,"nodeType":74},{},[20242,20248],{"data":20243,"content":20244,"nodeType":78},{},[20245],{"data":20246,"marks":20247,"value":380,"nodeType":82},{},[],{"data":20249,"content":20250,"nodeType":87},{},[20251],{"data":20252,"marks":20253,"value":387,"nodeType":82},{},[],{"metadata":20255,"sys":20258,"fields":20263},{"tags":20256,"concepts":20257},[],[],{"space":20259,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20261,"publishedVersion":62,"revision":44,"locale":29},{"sys":20260},{"type":12,"linkType":13,"id":14},{"sys":20262},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20264},{"url":403,"details":20265,"fileName":409,"contentType":410},{"size":405,"image":20266},{"width":407,"height":408},{"sys":20268,"fields":20271},{"id":20269,"createdAt":20270},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":20272,"slug":20273,"articleIntro":20272,"category":20274},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[20275],{"metadata":20276,"sys":20279,"fields":20286},{"tags":20277,"concepts":20278},[],[],{"space":20280,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20282,"publishedVersion":359,"revision":62,"contentType":20284,"locale":29},{"sys":20281},{"type":12,"linkType":13,"id":14},{"sys":20283},{"id":21,"type":12,"linkType":22},{"sys":20285},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20287,"metaTitle":369,"metaDescription":370,"mainTitle":20288,"subtitle":388,"heroImage":20303,"ctaButton":411,"ctaLink":412},[368],{"data":20289,"content":20290,"nodeType":74},{},[20291,20297],{"data":20292,"content":20293,"nodeType":78},{},[20294],{"data":20295,"marks":20296,"value":380,"nodeType":82},{},[],{"data":20298,"content":20299,"nodeType":87},{},[20300],{"data":20301,"marks":20302,"value":387,"nodeType":82},{},[],{"metadata":20304,"sys":20307,"fields":20312},{"tags":20305,"concepts":20306},[],[],{"space":20308,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20310,"publishedVersion":62,"revision":44,"locale":29},{"sys":20309},{"type":12,"linkType":13,"id":14},{"sys":20311},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20313},{"url":403,"details":20314,"fileName":409,"contentType":410},{"size":405,"image":20315},{"width":407,"height":408},{"sys":20317,"fields":20320},{"id":20318,"createdAt":20319},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":20321,"slug":20322,"articleIntro":20321,"category":20323},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[20324],{"metadata":20325,"sys":20328,"fields":20335},{"tags":20326,"concepts":20327},[],[],{"space":20329,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20331,"publishedVersion":359,"revision":62,"contentType":20333,"locale":29},{"sys":20330},{"type":12,"linkType":13,"id":14},{"sys":20332},{"id":21,"type":12,"linkType":22},{"sys":20334},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20336,"metaTitle":369,"metaDescription":370,"mainTitle":20337,"subtitle":388,"heroImage":20352,"ctaButton":411,"ctaLink":412},[368],{"data":20338,"content":20339,"nodeType":74},{},[20340,20346],{"data":20341,"content":20342,"nodeType":78},{},[20343],{"data":20344,"marks":20345,"value":380,"nodeType":82},{},[],{"data":20347,"content":20348,"nodeType":87},{},[20349],{"data":20350,"marks":20351,"value":387,"nodeType":82},{},[],{"metadata":20353,"sys":20356,"fields":20361},{"tags":20354,"concepts":20355},[],[],{"space":20357,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20359,"publishedVersion":62,"revision":44,"locale":29},{"sys":20358},{"type":12,"linkType":13,"id":14},{"sys":20360},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20362},{"url":403,"details":20363,"fileName":409,"contentType":410},{"size":405,"image":20364},{"width":407,"height":408},{"sys":20366,"fields":20369},{"id":20367,"createdAt":20368},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":20370,"slug":20371,"articleIntro":-1,"category":20372},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[20373],{"metadata":20374,"sys":20377,"fields":20384},{"tags":20375,"concepts":20376},[],[],{"space":20378,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20380,"publishedVersion":359,"revision":62,"contentType":20382,"locale":29},{"sys":20379},{"type":12,"linkType":13,"id":14},{"sys":20381},{"id":21,"type":12,"linkType":22},{"sys":20383},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20385,"metaTitle":369,"metaDescription":370,"mainTitle":20386,"subtitle":388,"heroImage":20401,"ctaButton":411,"ctaLink":412},[368],{"data":20387,"content":20388,"nodeType":74},{},[20389,20395],{"data":20390,"content":20391,"nodeType":78},{},[20392],{"data":20393,"marks":20394,"value":380,"nodeType":82},{},[],{"data":20396,"content":20397,"nodeType":87},{},[20398],{"data":20399,"marks":20400,"value":387,"nodeType":82},{},[],{"metadata":20402,"sys":20405,"fields":20410},{"tags":20403,"concepts":20404},[],[],{"space":20406,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20408,"publishedVersion":62,"revision":44,"locale":29},{"sys":20407},{"type":12,"linkType":13,"id":14},{"sys":20409},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20411},{"url":403,"details":20412,"fileName":409,"contentType":410},{"size":405,"image":20413},{"width":407,"height":408},{"sys":20415,"fields":20418},{"id":20416,"createdAt":20417},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20419,"slug":20420,"articleIntro":20419,"category":20421},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20422],{"metadata":20423,"sys":20426,"fields":20433},{"tags":20424,"concepts":20425},[],[],{"space":20427,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20429,"publishedVersion":359,"revision":62,"contentType":20431,"locale":29},{"sys":20428},{"type":12,"linkType":13,"id":14},{"sys":20430},{"id":21,"type":12,"linkType":22},{"sys":20432},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20434,"metaTitle":369,"metaDescription":370,"mainTitle":20435,"subtitle":388,"heroImage":20450,"ctaButton":411,"ctaLink":412},[368],{"data":20436,"content":20437,"nodeType":74},{},[20438,20444],{"data":20439,"content":20440,"nodeType":78},{},[20441],{"data":20442,"marks":20443,"value":380,"nodeType":82},{},[],{"data":20445,"content":20446,"nodeType":87},{},[20447],{"data":20448,"marks":20449,"value":387,"nodeType":82},{},[],{"metadata":20451,"sys":20454,"fields":20459},{"tags":20452,"concepts":20453},[],[],{"space":20455,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20457,"publishedVersion":62,"revision":44,"locale":29},{"sys":20456},{"type":12,"linkType":13,"id":14},{"sys":20458},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20460},{"url":403,"details":20461,"fileName":409,"contentType":410},{"size":405,"image":20462},{"width":407,"height":408},{"sys":20464,"fields":20467},{"id":20465,"createdAt":20466},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":20468,"slug":20469,"articleIntro":20470,"category":20471},"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.",[20472],{"metadata":20473,"sys":20476,"fields":20483},{"tags":20474,"concepts":20475},[],[],{"space":20477,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20479,"publishedVersion":359,"revision":62,"contentType":20481,"locale":29},{"sys":20478},{"type":12,"linkType":13,"id":14},{"sys":20480},{"id":21,"type":12,"linkType":22},{"sys":20482},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20484,"metaTitle":369,"metaDescription":370,"mainTitle":20485,"subtitle":388,"heroImage":20500,"ctaButton":411,"ctaLink":412},[368],{"data":20486,"content":20487,"nodeType":74},{},[20488,20494],{"data":20489,"content":20490,"nodeType":78},{},[20491],{"data":20492,"marks":20493,"value":380,"nodeType":82},{},[],{"data":20495,"content":20496,"nodeType":87},{},[20497],{"data":20498,"marks":20499,"value":387,"nodeType":82},{},[],{"metadata":20501,"sys":20504,"fields":20509},{"tags":20502,"concepts":20503},[],[],{"space":20505,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20507,"publishedVersion":62,"revision":44,"locale":29},{"sys":20506},{"type":12,"linkType":13,"id":14},{"sys":20508},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20510},{"url":403,"details":20511,"fileName":409,"contentType":410},{"size":405,"image":20512},{"width":407,"height":408},{"sys":20514,"fields":20517},{"id":20515,"createdAt":20516},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":20518,"slug":20519,"articleIntro":20520,"category":20521},"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.",[20522],{"metadata":20523,"sys":20526,"fields":20533},{"tags":20524,"concepts":20525},[],[],{"space":20527,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20529,"publishedVersion":359,"revision":62,"contentType":20531,"locale":29},{"sys":20528},{"type":12,"linkType":13,"id":14},{"sys":20530},{"id":21,"type":12,"linkType":22},{"sys":20532},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20534,"metaTitle":369,"metaDescription":370,"mainTitle":20535,"subtitle":388,"heroImage":20550,"ctaButton":411,"ctaLink":412},[368],{"data":20536,"content":20537,"nodeType":74},{},[20538,20544],{"data":20539,"content":20540,"nodeType":78},{},[20541],{"data":20542,"marks":20543,"value":380,"nodeType":82},{},[],{"data":20545,"content":20546,"nodeType":87},{},[20547],{"data":20548,"marks":20549,"value":387,"nodeType":82},{},[],{"metadata":20551,"sys":20554,"fields":20559},{"tags":20552,"concepts":20553},[],[],{"space":20555,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20557,"publishedVersion":62,"revision":44,"locale":29},{"sys":20556},{"type":12,"linkType":13,"id":14},{"sys":20558},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20560},{"url":403,"details":20561,"fileName":409,"contentType":410},{"size":405,"image":20562},{"width":407,"height":408},{"sys":20564,"fields":20567},{"id":20565,"createdAt":20566},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":20568,"slug":20569,"articleIntro":20568,"category":20570},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[20571],{"metadata":20572,"sys":20575,"fields":20582},{"tags":20573,"concepts":20574},[],[],{"space":20576,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20578,"publishedVersion":359,"revision":62,"contentType":20580,"locale":29},{"sys":20577},{"type":12,"linkType":13,"id":14},{"sys":20579},{"id":21,"type":12,"linkType":22},{"sys":20581},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20583,"metaTitle":369,"metaDescription":370,"mainTitle":20584,"subtitle":388,"heroImage":20599,"ctaButton":411,"ctaLink":412},[368],{"data":20585,"content":20586,"nodeType":74},{},[20587,20593],{"data":20588,"content":20589,"nodeType":78},{},[20590],{"data":20591,"marks":20592,"value":380,"nodeType":82},{},[],{"data":20594,"content":20595,"nodeType":87},{},[20596],{"data":20597,"marks":20598,"value":387,"nodeType":82},{},[],{"metadata":20600,"sys":20603,"fields":20608},{"tags":20601,"concepts":20602},[],[],{"space":20604,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20606,"publishedVersion":62,"revision":44,"locale":29},{"sys":20605},{"type":12,"linkType":13,"id":14},{"sys":20607},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20609},{"url":403,"details":20610,"fileName":409,"contentType":410},{"size":405,"image":20611},{"width":407,"height":408},{"sys":20613,"fields":20616},{"id":20614,"createdAt":20615},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":20617,"slug":20618,"articleIntro":-1,"category":20619},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[20620],{"metadata":20621,"sys":20624,"fields":20631},{"tags":20622,"concepts":20623},[],[],{"space":20625,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20627,"publishedVersion":359,"revision":62,"contentType":20629,"locale":29},{"sys":20626},{"type":12,"linkType":13,"id":14},{"sys":20628},{"id":21,"type":12,"linkType":22},{"sys":20630},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20632,"metaTitle":369,"metaDescription":370,"mainTitle":20633,"subtitle":388,"heroImage":20648,"ctaButton":411,"ctaLink":412},[368],{"data":20634,"content":20635,"nodeType":74},{},[20636,20642],{"data":20637,"content":20638,"nodeType":78},{},[20639],{"data":20640,"marks":20641,"value":380,"nodeType":82},{},[],{"data":20643,"content":20644,"nodeType":87},{},[20645],{"data":20646,"marks":20647,"value":387,"nodeType":82},{},[],{"metadata":20649,"sys":20652,"fields":20657},{"tags":20650,"concepts":20651},[],[],{"space":20653,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20655,"publishedVersion":62,"revision":44,"locale":29},{"sys":20654},{"type":12,"linkType":13,"id":14},{"sys":20656},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20658},{"url":403,"details":20659,"fileName":409,"contentType":410},{"size":405,"image":20660},{"width":407,"height":408},{"sys":20662,"fields":20665},{"id":20663,"createdAt":20664},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":20666,"slug":20667,"articleIntro":20666,"category":20668},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[20669],{"metadata":20670,"sys":20673,"fields":20680},{"tags":20671,"concepts":20672},[],[],{"space":20674,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20676,"publishedVersion":359,"revision":62,"contentType":20678,"locale":29},{"sys":20675},{"type":12,"linkType":13,"id":14},{"sys":20677},{"id":21,"type":12,"linkType":22},{"sys":20679},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20681,"metaTitle":369,"metaDescription":370,"mainTitle":20682,"subtitle":388,"heroImage":20697,"ctaButton":411,"ctaLink":412},[368],{"data":20683,"content":20684,"nodeType":74},{},[20685,20691],{"data":20686,"content":20687,"nodeType":78},{},[20688],{"data":20689,"marks":20690,"value":380,"nodeType":82},{},[],{"data":20692,"content":20693,"nodeType":87},{},[20694],{"data":20695,"marks":20696,"value":387,"nodeType":82},{},[],{"metadata":20698,"sys":20701,"fields":20706},{"tags":20699,"concepts":20700},[],[],{"space":20702,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20704,"publishedVersion":62,"revision":44,"locale":29},{"sys":20703},{"type":12,"linkType":13,"id":14},{"sys":20705},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20707},{"url":403,"details":20708,"fileName":409,"contentType":410},{"size":405,"image":20709},{"width":407,"height":408},{"sys":20711,"fields":20714},{"id":20712,"createdAt":20713},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":20715,"slug":20716,"articleIntro":20715,"category":20717},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[20718],{"metadata":20719,"sys":20722,"fields":20729},{"tags":20720,"concepts":20721},[],[],{"space":20723,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20725,"publishedVersion":359,"revision":62,"contentType":20727,"locale":29},{"sys":20724},{"type":12,"linkType":13,"id":14},{"sys":20726},{"id":21,"type":12,"linkType":22},{"sys":20728},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20730,"metaTitle":369,"metaDescription":370,"mainTitle":20731,"subtitle":388,"heroImage":20746,"ctaButton":411,"ctaLink":412},[368],{"data":20732,"content":20733,"nodeType":74},{},[20734,20740],{"data":20735,"content":20736,"nodeType":78},{},[20737],{"data":20738,"marks":20739,"value":380,"nodeType":82},{},[],{"data":20741,"content":20742,"nodeType":87},{},[20743],{"data":20744,"marks":20745,"value":387,"nodeType":82},{},[],{"metadata":20747,"sys":20750,"fields":20755},{"tags":20748,"concepts":20749},[],[],{"space":20751,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20753,"publishedVersion":62,"revision":44,"locale":29},{"sys":20752},{"type":12,"linkType":13,"id":14},{"sys":20754},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20756},{"url":403,"details":20757,"fileName":409,"contentType":410},{"size":405,"image":20758},{"width":407,"height":408},{"sys":20760,"fields":20763},{"id":20761,"createdAt":20762},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":20764,"slug":20765,"articleIntro":-1,"category":20766},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[20767],{"metadata":20768,"sys":20771,"fields":20778},{"tags":20769,"concepts":20770},[],[],{"space":20772,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20774,"publishedVersion":359,"revision":62,"contentType":20776,"locale":29},{"sys":20773},{"type":12,"linkType":13,"id":14},{"sys":20775},{"id":21,"type":12,"linkType":22},{"sys":20777},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20779,"metaTitle":369,"metaDescription":370,"mainTitle":20780,"subtitle":388,"heroImage":20795,"ctaButton":411,"ctaLink":412},[368],{"data":20781,"content":20782,"nodeType":74},{},[20783,20789],{"data":20784,"content":20785,"nodeType":78},{},[20786],{"data":20787,"marks":20788,"value":380,"nodeType":82},{},[],{"data":20790,"content":20791,"nodeType":87},{},[20792],{"data":20793,"marks":20794,"value":387,"nodeType":82},{},[],{"metadata":20796,"sys":20799,"fields":20804},{"tags":20797,"concepts":20798},[],[],{"space":20800,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20802,"publishedVersion":62,"revision":44,"locale":29},{"sys":20801},{"type":12,"linkType":13,"id":14},{"sys":20803},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20805},{"url":403,"details":20806,"fileName":409,"contentType":410},{"size":405,"image":20807},{"width":407,"height":408},{"sys":20809,"fields":20812},{"id":20810,"createdAt":20811},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":20813,"slug":20814,"articleIntro":20813,"category":20815},"426 - Personnel - Dépôts","compte-426-personnel-depots",[20816],{"metadata":20817,"sys":20820,"fields":20827},{"tags":20818,"concepts":20819},[],[],{"space":20821,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20823,"publishedVersion":359,"revision":62,"contentType":20825,"locale":29},{"sys":20822},{"type":12,"linkType":13,"id":14},{"sys":20824},{"id":21,"type":12,"linkType":22},{"sys":20826},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20828,"metaTitle":369,"metaDescription":370,"mainTitle":20829,"subtitle":388,"heroImage":20844,"ctaButton":411,"ctaLink":412},[368],{"data":20830,"content":20831,"nodeType":74},{},[20832,20838],{"data":20833,"content":20834,"nodeType":78},{},[20835],{"data":20836,"marks":20837,"value":380,"nodeType":82},{},[],{"data":20839,"content":20840,"nodeType":87},{},[20841],{"data":20842,"marks":20843,"value":387,"nodeType":82},{},[],{"metadata":20845,"sys":20848,"fields":20853},{"tags":20846,"concepts":20847},[],[],{"space":20849,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20851,"publishedVersion":62,"revision":44,"locale":29},{"sys":20850},{"type":12,"linkType":13,"id":14},{"sys":20852},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20854},{"url":403,"details":20855,"fileName":409,"contentType":410},{"size":405,"image":20856},{"width":407,"height":408},{"sys":20858,"fields":20861},{"id":20859,"createdAt":20860},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":20862,"slug":20863,"articleIntro":20862,"category":20864},"Compte 2184 - Mobilier","compte-2184-mobilier",[20865],{"metadata":20866,"sys":20869,"fields":20876},{"tags":20867,"concepts":20868},[],[],{"space":20870,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20872,"publishedVersion":359,"revision":62,"contentType":20874,"locale":29},{"sys":20871},{"type":12,"linkType":13,"id":14},{"sys":20873},{"id":21,"type":12,"linkType":22},{"sys":20875},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20877,"metaTitle":369,"metaDescription":370,"mainTitle":20878,"subtitle":388,"heroImage":20893,"ctaButton":411,"ctaLink":412},[368],{"data":20879,"content":20880,"nodeType":74},{},[20881,20887],{"data":20882,"content":20883,"nodeType":78},{},[20884],{"data":20885,"marks":20886,"value":380,"nodeType":82},{},[],{"data":20888,"content":20889,"nodeType":87},{},[20890],{"data":20891,"marks":20892,"value":387,"nodeType":82},{},[],{"metadata":20894,"sys":20897,"fields":20902},{"tags":20895,"concepts":20896},[],[],{"space":20898,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20900,"publishedVersion":62,"revision":44,"locale":29},{"sys":20899},{"type":12,"linkType":13,"id":14},{"sys":20901},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20903},{"url":403,"details":20904,"fileName":409,"contentType":410},{"size":405,"image":20905},{"width":407,"height":408},{"sys":20907,"fields":20910},{"id":20908,"createdAt":20909},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":20911,"slug":20912,"articleIntro":20911,"category":20913},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[20914],{"metadata":20915,"sys":20918,"fields":20925},{"tags":20916,"concepts":20917},[],[],{"space":20919,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20921,"publishedVersion":359,"revision":62,"contentType":20923,"locale":29},{"sys":20920},{"type":12,"linkType":13,"id":14},{"sys":20922},{"id":21,"type":12,"linkType":22},{"sys":20924},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20926,"metaTitle":369,"metaDescription":370,"mainTitle":20927,"subtitle":388,"heroImage":20942,"ctaButton":411,"ctaLink":412},[368],{"data":20928,"content":20929,"nodeType":74},{},[20930,20936],{"data":20931,"content":20932,"nodeType":78},{},[20933],{"data":20934,"marks":20935,"value":380,"nodeType":82},{},[],{"data":20937,"content":20938,"nodeType":87},{},[20939],{"data":20940,"marks":20941,"value":387,"nodeType":82},{},[],{"metadata":20943,"sys":20946,"fields":20951},{"tags":20944,"concepts":20945},[],[],{"space":20947,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20949,"publishedVersion":62,"revision":44,"locale":29},{"sys":20948},{"type":12,"linkType":13,"id":14},{"sys":20950},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":20952},{"url":403,"details":20953,"fileName":409,"contentType":410},{"size":405,"image":20954},{"width":407,"height":408},{"sys":20956,"fields":20959},{"id":20957,"createdAt":20958},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":20960,"slug":20961,"articleIntro":20960,"category":20962},"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",[20963],{"metadata":20964,"sys":20967,"fields":20974},{"tags":20965,"concepts":20966},[],[],{"space":20968,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":20970,"publishedVersion":359,"revision":62,"contentType":20972,"locale":29},{"sys":20969},{"type":12,"linkType":13,"id":14},{"sys":20971},{"id":21,"type":12,"linkType":22},{"sys":20973},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":20975,"metaTitle":369,"metaDescription":370,"mainTitle":20976,"subtitle":388,"heroImage":20991,"ctaButton":411,"ctaLink":412},[368],{"data":20977,"content":20978,"nodeType":74},{},[20979,20985],{"data":20980,"content":20981,"nodeType":78},{},[20982],{"data":20983,"marks":20984,"value":380,"nodeType":82},{},[],{"data":20986,"content":20987,"nodeType":87},{},[20988],{"data":20989,"marks":20990,"value":387,"nodeType":82},{},[],{"metadata":20992,"sys":20995,"fields":21000},{"tags":20993,"concepts":20994},[],[],{"space":20996,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":20998,"publishedVersion":62,"revision":44,"locale":29},{"sys":20997},{"type":12,"linkType":13,"id":14},{"sys":20999},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21001},{"url":403,"details":21002,"fileName":409,"contentType":410},{"size":405,"image":21003},{"width":407,"height":408},{"sys":21005,"fields":21008},{"id":21006,"createdAt":21007},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":21009,"slug":21010,"articleIntro":-1,"category":21011},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[21012],{"metadata":21013,"sys":21016,"fields":21023},{"tags":21014,"concepts":21015},[],[],{"space":21017,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21019,"publishedVersion":359,"revision":62,"contentType":21021,"locale":29},{"sys":21018},{"type":12,"linkType":13,"id":14},{"sys":21020},{"id":21,"type":12,"linkType":22},{"sys":21022},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21024,"metaTitle":369,"metaDescription":370,"mainTitle":21025,"subtitle":388,"heroImage":21040,"ctaButton":411,"ctaLink":412},[368],{"data":21026,"content":21027,"nodeType":74},{},[21028,21034],{"data":21029,"content":21030,"nodeType":78},{},[21031],{"data":21032,"marks":21033,"value":380,"nodeType":82},{},[],{"data":21035,"content":21036,"nodeType":87},{},[21037],{"data":21038,"marks":21039,"value":387,"nodeType":82},{},[],{"metadata":21041,"sys":21044,"fields":21049},{"tags":21042,"concepts":21043},[],[],{"space":21045,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21047,"publishedVersion":62,"revision":44,"locale":29},{"sys":21046},{"type":12,"linkType":13,"id":14},{"sys":21048},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21050},{"url":403,"details":21051,"fileName":409,"contentType":410},{"size":405,"image":21052},{"width":407,"height":408},{"sys":21054,"fields":21057},{"id":21055,"createdAt":21056},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":21058,"slug":21059,"articleIntro":21058,"category":21060},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[21061],{"metadata":21062,"sys":21065,"fields":21072},{"tags":21063,"concepts":21064},[],[],{"space":21066,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21068,"publishedVersion":359,"revision":62,"contentType":21070,"locale":29},{"sys":21067},{"type":12,"linkType":13,"id":14},{"sys":21069},{"id":21,"type":12,"linkType":22},{"sys":21071},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21073,"metaTitle":369,"metaDescription":370,"mainTitle":21074,"subtitle":388,"heroImage":21089,"ctaButton":411,"ctaLink":412},[368],{"data":21075,"content":21076,"nodeType":74},{},[21077,21083],{"data":21078,"content":21079,"nodeType":78},{},[21080],{"data":21081,"marks":21082,"value":380,"nodeType":82},{},[],{"data":21084,"content":21085,"nodeType":87},{},[21086],{"data":21087,"marks":21088,"value":387,"nodeType":82},{},[],{"metadata":21090,"sys":21093,"fields":21098},{"tags":21091,"concepts":21092},[],[],{"space":21094,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21096,"publishedVersion":62,"revision":44,"locale":29},{"sys":21095},{"type":12,"linkType":13,"id":14},{"sys":21097},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21099},{"url":403,"details":21100,"fileName":409,"contentType":410},{"size":405,"image":21101},{"width":407,"height":408},{"sys":21103,"fields":21106},{"id":21104,"createdAt":21105},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":21107,"slug":21108,"articleIntro":-1,"category":21109},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[21110],{"metadata":21111,"sys":21114,"fields":21121},{"tags":21112,"concepts":21113},[],[],{"space":21115,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21117,"publishedVersion":359,"revision":62,"contentType":21119,"locale":29},{"sys":21116},{"type":12,"linkType":13,"id":14},{"sys":21118},{"id":21,"type":12,"linkType":22},{"sys":21120},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21122,"metaTitle":369,"metaDescription":370,"mainTitle":21123,"subtitle":388,"heroImage":21138,"ctaButton":411,"ctaLink":412},[368],{"data":21124,"content":21125,"nodeType":74},{},[21126,21132],{"data":21127,"content":21128,"nodeType":78},{},[21129],{"data":21130,"marks":21131,"value":380,"nodeType":82},{},[],{"data":21133,"content":21134,"nodeType":87},{},[21135],{"data":21136,"marks":21137,"value":387,"nodeType":82},{},[],{"metadata":21139,"sys":21142,"fields":21147},{"tags":21140,"concepts":21141},[],[],{"space":21143,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21145,"publishedVersion":62,"revision":44,"locale":29},{"sys":21144},{"type":12,"linkType":13,"id":14},{"sys":21146},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21148},{"url":403,"details":21149,"fileName":409,"contentType":410},{"size":405,"image":21150},{"width":407,"height":408},{"sys":21152,"fields":21155},{"id":21153,"createdAt":21154},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":21156,"slug":21157,"articleIntro":21156,"category":21158},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[21159],{"metadata":21160,"sys":21163,"fields":21170},{"tags":21161,"concepts":21162},[],[],{"space":21164,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21166,"publishedVersion":359,"revision":62,"contentType":21168,"locale":29},{"sys":21165},{"type":12,"linkType":13,"id":14},{"sys":21167},{"id":21,"type":12,"linkType":22},{"sys":21169},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21171,"metaTitle":369,"metaDescription":370,"mainTitle":21172,"subtitle":388,"heroImage":21187,"ctaButton":411,"ctaLink":412},[368],{"data":21173,"content":21174,"nodeType":74},{},[21175,21181],{"data":21176,"content":21177,"nodeType":78},{},[21178],{"data":21179,"marks":21180,"value":380,"nodeType":82},{},[],{"data":21182,"content":21183,"nodeType":87},{},[21184],{"data":21185,"marks":21186,"value":387,"nodeType":82},{},[],{"metadata":21188,"sys":21191,"fields":21196},{"tags":21189,"concepts":21190},[],[],{"space":21192,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21194,"publishedVersion":62,"revision":44,"locale":29},{"sys":21193},{"type":12,"linkType":13,"id":14},{"sys":21195},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21197},{"url":403,"details":21198,"fileName":409,"contentType":410},{"size":405,"image":21199},{"width":407,"height":408},{"sys":21201,"fields":21204},{"id":21202,"createdAt":21203},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":21205,"slug":21206,"articleIntro":21205,"category":21207},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[21208],{"metadata":21209,"sys":21212,"fields":21219},{"tags":21210,"concepts":21211},[],[],{"space":21213,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21215,"publishedVersion":359,"revision":62,"contentType":21217,"locale":29},{"sys":21214},{"type":12,"linkType":13,"id":14},{"sys":21216},{"id":21,"type":12,"linkType":22},{"sys":21218},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21220,"metaTitle":369,"metaDescription":370,"mainTitle":21221,"subtitle":388,"heroImage":21236,"ctaButton":411,"ctaLink":412},[368],{"data":21222,"content":21223,"nodeType":74},{},[21224,21230],{"data":21225,"content":21226,"nodeType":78},{},[21227],{"data":21228,"marks":21229,"value":380,"nodeType":82},{},[],{"data":21231,"content":21232,"nodeType":87},{},[21233],{"data":21234,"marks":21235,"value":387,"nodeType":82},{},[],{"metadata":21237,"sys":21240,"fields":21245},{"tags":21238,"concepts":21239},[],[],{"space":21241,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21243,"publishedVersion":62,"revision":44,"locale":29},{"sys":21242},{"type":12,"linkType":13,"id":14},{"sys":21244},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21246},{"url":403,"details":21247,"fileName":409,"contentType":410},{"size":405,"image":21248},{"width":407,"height":408},{"sys":21250,"fields":21252},{"id":21251,"createdAt":7529},"3I5KJd4shZBebKbC7AQxh7",{"title":21253,"slug":21254,"articleIntro":21253,"category":21255},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[21256],{"metadata":21257,"sys":21260,"fields":21267},{"tags":21258,"concepts":21259},[],[],{"space":21261,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21263,"publishedVersion":359,"revision":62,"contentType":21265,"locale":29},{"sys":21262},{"type":12,"linkType":13,"id":14},{"sys":21264},{"id":21,"type":12,"linkType":22},{"sys":21266},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21268,"metaTitle":369,"metaDescription":370,"mainTitle":21269,"subtitle":388,"heroImage":21284,"ctaButton":411,"ctaLink":412},[368],{"data":21270,"content":21271,"nodeType":74},{},[21272,21278],{"data":21273,"content":21274,"nodeType":78},{},[21275],{"data":21276,"marks":21277,"value":380,"nodeType":82},{},[],{"data":21279,"content":21280,"nodeType":87},{},[21281],{"data":21282,"marks":21283,"value":387,"nodeType":82},{},[],{"metadata":21285,"sys":21288,"fields":21293},{"tags":21286,"concepts":21287},[],[],{"space":21289,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21291,"publishedVersion":62,"revision":44,"locale":29},{"sys":21290},{"type":12,"linkType":13,"id":14},{"sys":21292},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21294},{"url":403,"details":21295,"fileName":409,"contentType":410},{"size":405,"image":21296},{"width":407,"height":408},{"sys":21298,"fields":21301},{"id":21299,"createdAt":21300},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":21302,"slug":21303,"articleIntro":21302,"category":21304},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[21305],{"metadata":21306,"sys":21309,"fields":21316},{"tags":21307,"concepts":21308},[],[],{"space":21310,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21312,"publishedVersion":359,"revision":62,"contentType":21314,"locale":29},{"sys":21311},{"type":12,"linkType":13,"id":14},{"sys":21313},{"id":21,"type":12,"linkType":22},{"sys":21315},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21317,"metaTitle":369,"metaDescription":370,"mainTitle":21318,"subtitle":388,"heroImage":21333,"ctaButton":411,"ctaLink":412},[368],{"data":21319,"content":21320,"nodeType":74},{},[21321,21327],{"data":21322,"content":21323,"nodeType":78},{},[21324],{"data":21325,"marks":21326,"value":380,"nodeType":82},{},[],{"data":21328,"content":21329,"nodeType":87},{},[21330],{"data":21331,"marks":21332,"value":387,"nodeType":82},{},[],{"metadata":21334,"sys":21337,"fields":21342},{"tags":21335,"concepts":21336},[],[],{"space":21338,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21340,"publishedVersion":62,"revision":44,"locale":29},{"sys":21339},{"type":12,"linkType":13,"id":14},{"sys":21341},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21343},{"url":403,"details":21344,"fileName":409,"contentType":410},{"size":405,"image":21345},{"width":407,"height":408},{"sys":21347,"fields":21350},{"id":21348,"createdAt":21349},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":21351,"slug":21352,"articleIntro":-1,"category":21353},"Compte 512 - Banques","compte-512-banques",[21354],{"metadata":21355,"sys":21358,"fields":21365},{"tags":21356,"concepts":21357},[],[],{"space":21359,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21361,"publishedVersion":359,"revision":62,"contentType":21363,"locale":29},{"sys":21360},{"type":12,"linkType":13,"id":14},{"sys":21362},{"id":21,"type":12,"linkType":22},{"sys":21364},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21366,"metaTitle":369,"metaDescription":370,"mainTitle":21367,"subtitle":388,"heroImage":21382,"ctaButton":411,"ctaLink":412},[368],{"data":21368,"content":21369,"nodeType":74},{},[21370,21376],{"data":21371,"content":21372,"nodeType":78},{},[21373],{"data":21374,"marks":21375,"value":380,"nodeType":82},{},[],{"data":21377,"content":21378,"nodeType":87},{},[21379],{"data":21380,"marks":21381,"value":387,"nodeType":82},{},[],{"metadata":21383,"sys":21386,"fields":21391},{"tags":21384,"concepts":21385},[],[],{"space":21387,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21389,"publishedVersion":62,"revision":44,"locale":29},{"sys":21388},{"type":12,"linkType":13,"id":14},{"sys":21390},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21392},{"url":403,"details":21393,"fileName":409,"contentType":410},{"size":405,"image":21394},{"width":407,"height":408},{"sys":21396,"fields":21399},{"id":21397,"createdAt":21398},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":21400,"slug":21401,"articleIntro":21400,"category":21402},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[21403],{"metadata":21404,"sys":21407,"fields":21414},{"tags":21405,"concepts":21406},[],[],{"space":21408,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21410,"publishedVersion":359,"revision":62,"contentType":21412,"locale":29},{"sys":21409},{"type":12,"linkType":13,"id":14},{"sys":21411},{"id":21,"type":12,"linkType":22},{"sys":21413},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21415,"metaTitle":369,"metaDescription":370,"mainTitle":21416,"subtitle":388,"heroImage":21431,"ctaButton":411,"ctaLink":412},[368],{"data":21417,"content":21418,"nodeType":74},{},[21419,21425],{"data":21420,"content":21421,"nodeType":78},{},[21422],{"data":21423,"marks":21424,"value":380,"nodeType":82},{},[],{"data":21426,"content":21427,"nodeType":87},{},[21428],{"data":21429,"marks":21430,"value":387,"nodeType":82},{},[],{"metadata":21432,"sys":21435,"fields":21440},{"tags":21433,"concepts":21434},[],[],{"space":21436,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21438,"publishedVersion":62,"revision":44,"locale":29},{"sys":21437},{"type":12,"linkType":13,"id":14},{"sys":21439},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21441},{"url":403,"details":21442,"fileName":409,"contentType":410},{"size":405,"image":21443},{"width":407,"height":408},{"sys":21445,"fields":21448},{"id":21446,"createdAt":21447},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":21449,"slug":21450,"articleIntro":21449,"category":21451},"6097 - de marchandises","compte-6097-de-marchandises",[21452],{"metadata":21453,"sys":21456,"fields":21463},{"tags":21454,"concepts":21455},[],[],{"space":21457,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21459,"publishedVersion":359,"revision":62,"contentType":21461,"locale":29},{"sys":21458},{"type":12,"linkType":13,"id":14},{"sys":21460},{"id":21,"type":12,"linkType":22},{"sys":21462},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21464,"metaTitle":369,"metaDescription":370,"mainTitle":21465,"subtitle":388,"heroImage":21480,"ctaButton":411,"ctaLink":412},[368],{"data":21466,"content":21467,"nodeType":74},{},[21468,21474],{"data":21469,"content":21470,"nodeType":78},{},[21471],{"data":21472,"marks":21473,"value":380,"nodeType":82},{},[],{"data":21475,"content":21476,"nodeType":87},{},[21477],{"data":21478,"marks":21479,"value":387,"nodeType":82},{},[],{"metadata":21481,"sys":21484,"fields":21489},{"tags":21482,"concepts":21483},[],[],{"space":21485,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21487,"publishedVersion":62,"revision":44,"locale":29},{"sys":21486},{"type":12,"linkType":13,"id":14},{"sys":21488},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21490},{"url":403,"details":21491,"fileName":409,"contentType":410},{"size":405,"image":21492},{"width":407,"height":408},{"sys":21494,"fields":21497},{"id":21495,"createdAt":21496},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":21498,"slug":21499,"articleIntro":-1,"category":21500},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[21501],{"metadata":21502,"sys":21505,"fields":21512},{"tags":21503,"concepts":21504},[],[],{"space":21506,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21508,"publishedVersion":359,"revision":62,"contentType":21510,"locale":29},{"sys":21507},{"type":12,"linkType":13,"id":14},{"sys":21509},{"id":21,"type":12,"linkType":22},{"sys":21511},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21513,"metaTitle":369,"metaDescription":370,"mainTitle":21514,"subtitle":388,"heroImage":21529,"ctaButton":411,"ctaLink":412},[368],{"data":21515,"content":21516,"nodeType":74},{},[21517,21523],{"data":21518,"content":21519,"nodeType":78},{},[21520],{"data":21521,"marks":21522,"value":380,"nodeType":82},{},[],{"data":21524,"content":21525,"nodeType":87},{},[21526],{"data":21527,"marks":21528,"value":387,"nodeType":82},{},[],{"metadata":21530,"sys":21533,"fields":21538},{"tags":21531,"concepts":21532},[],[],{"space":21534,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21536,"publishedVersion":62,"revision":44,"locale":29},{"sys":21535},{"type":12,"linkType":13,"id":14},{"sys":21537},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21539},{"url":403,"details":21540,"fileName":409,"contentType":410},{"size":405,"image":21541},{"width":407,"height":408},{"sys":21543,"fields":21546},{"id":21544,"createdAt":21545},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":21547,"slug":21548,"articleIntro":-1,"category":21549},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[21550],{"metadata":21551,"sys":21554,"fields":21561},{"tags":21552,"concepts":21553},[],[],{"space":21555,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21557,"publishedVersion":359,"revision":62,"contentType":21559,"locale":29},{"sys":21556},{"type":12,"linkType":13,"id":14},{"sys":21558},{"id":21,"type":12,"linkType":22},{"sys":21560},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21562,"metaTitle":369,"metaDescription":370,"mainTitle":21563,"subtitle":388,"heroImage":21578,"ctaButton":411,"ctaLink":412},[368],{"data":21564,"content":21565,"nodeType":74},{},[21566,21572],{"data":21567,"content":21568,"nodeType":78},{},[21569],{"data":21570,"marks":21571,"value":380,"nodeType":82},{},[],{"data":21573,"content":21574,"nodeType":87},{},[21575],{"data":21576,"marks":21577,"value":387,"nodeType":82},{},[],{"metadata":21579,"sys":21582,"fields":21587},{"tags":21580,"concepts":21581},[],[],{"space":21583,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21585,"publishedVersion":62,"revision":44,"locale":29},{"sys":21584},{"type":12,"linkType":13,"id":14},{"sys":21586},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21588},{"url":403,"details":21589,"fileName":409,"contentType":410},{"size":405,"image":21590},{"width":407,"height":408},{"sys":21592,"fields":21595},{"id":21593,"createdAt":21594},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":21596,"slug":21597,"articleIntro":21596,"category":21598},"78174 - Créances","compte-78174-creances",[21599],{"metadata":21600,"sys":21603,"fields":21610},{"tags":21601,"concepts":21602},[],[],{"space":21604,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21606,"publishedVersion":359,"revision":62,"contentType":21608,"locale":29},{"sys":21605},{"type":12,"linkType":13,"id":14},{"sys":21607},{"id":21,"type":12,"linkType":22},{"sys":21609},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21611,"metaTitle":369,"metaDescription":370,"mainTitle":21612,"subtitle":388,"heroImage":21627,"ctaButton":411,"ctaLink":412},[368],{"data":21613,"content":21614,"nodeType":74},{},[21615,21621],{"data":21616,"content":21617,"nodeType":78},{},[21618],{"data":21619,"marks":21620,"value":380,"nodeType":82},{},[],{"data":21622,"content":21623,"nodeType":87},{},[21624],{"data":21625,"marks":21626,"value":387,"nodeType":82},{},[],{"metadata":21628,"sys":21631,"fields":21636},{"tags":21629,"concepts":21630},[],[],{"space":21632,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21634,"publishedVersion":62,"revision":44,"locale":29},{"sys":21633},{"type":12,"linkType":13,"id":14},{"sys":21635},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21637},{"url":403,"details":21638,"fileName":409,"contentType":410},{"size":405,"image":21639},{"width":407,"height":408},{"sys":21641,"fields":21644},{"id":21642,"createdAt":21643},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":21645,"slug":21646,"articleIntro":21645,"category":21647},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[21648],{"metadata":21649,"sys":21652,"fields":21659},{"tags":21650,"concepts":21651},[],[],{"space":21653,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21655,"publishedVersion":359,"revision":62,"contentType":21657,"locale":29},{"sys":21654},{"type":12,"linkType":13,"id":14},{"sys":21656},{"id":21,"type":12,"linkType":22},{"sys":21658},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21660,"metaTitle":369,"metaDescription":370,"mainTitle":21661,"subtitle":388,"heroImage":21676,"ctaButton":411,"ctaLink":412},[368],{"data":21662,"content":21663,"nodeType":74},{},[21664,21670],{"data":21665,"content":21666,"nodeType":78},{},[21667],{"data":21668,"marks":21669,"value":380,"nodeType":82},{},[],{"data":21671,"content":21672,"nodeType":87},{},[21673],{"data":21674,"marks":21675,"value":387,"nodeType":82},{},[],{"metadata":21677,"sys":21680,"fields":21685},{"tags":21678,"concepts":21679},[],[],{"space":21681,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21683,"publishedVersion":62,"revision":44,"locale":29},{"sys":21682},{"type":12,"linkType":13,"id":14},{"sys":21684},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21686},{"url":403,"details":21687,"fileName":409,"contentType":410},{"size":405,"image":21688},{"width":407,"height":408},{"sys":21690,"fields":21693},{"id":21691,"createdAt":21692},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":21694,"slug":21695,"articleIntro":21694,"category":21696},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[21697],{"metadata":21698,"sys":21701,"fields":21708},{"tags":21699,"concepts":21700},[],[],{"space":21702,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21704,"publishedVersion":359,"revision":62,"contentType":21706,"locale":29},{"sys":21703},{"type":12,"linkType":13,"id":14},{"sys":21705},{"id":21,"type":12,"linkType":22},{"sys":21707},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21709,"metaTitle":369,"metaDescription":370,"mainTitle":21710,"subtitle":388,"heroImage":21725,"ctaButton":411,"ctaLink":412},[368],{"data":21711,"content":21712,"nodeType":74},{},[21713,21719],{"data":21714,"content":21715,"nodeType":78},{},[21716],{"data":21717,"marks":21718,"value":380,"nodeType":82},{},[],{"data":21720,"content":21721,"nodeType":87},{},[21722],{"data":21723,"marks":21724,"value":387,"nodeType":82},{},[],{"metadata":21726,"sys":21729,"fields":21734},{"tags":21727,"concepts":21728},[],[],{"space":21730,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21732,"publishedVersion":62,"revision":44,"locale":29},{"sys":21731},{"type":12,"linkType":13,"id":14},{"sys":21733},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21735},{"url":403,"details":21736,"fileName":409,"contentType":410},{"size":405,"image":21737},{"width":407,"height":408},{"sys":21739,"fields":21742},{"id":21740,"createdAt":21741},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":21743,"slug":21744,"articleIntro":21743,"category":21745},"618 - Divers","compte-618-divers",[21746],{"metadata":21747,"sys":21750,"fields":21757},{"tags":21748,"concepts":21749},[],[],{"space":21751,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21753,"publishedVersion":359,"revision":62,"contentType":21755,"locale":29},{"sys":21752},{"type":12,"linkType":13,"id":14},{"sys":21754},{"id":21,"type":12,"linkType":22},{"sys":21756},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21758,"metaTitle":369,"metaDescription":370,"mainTitle":21759,"subtitle":388,"heroImage":21774,"ctaButton":411,"ctaLink":412},[368],{"data":21760,"content":21761,"nodeType":74},{},[21762,21768],{"data":21763,"content":21764,"nodeType":78},{},[21765],{"data":21766,"marks":21767,"value":380,"nodeType":82},{},[],{"data":21769,"content":21770,"nodeType":87},{},[21771],{"data":21772,"marks":21773,"value":387,"nodeType":82},{},[],{"metadata":21775,"sys":21778,"fields":21783},{"tags":21776,"concepts":21777},[],[],{"space":21779,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21781,"publishedVersion":62,"revision":44,"locale":29},{"sys":21780},{"type":12,"linkType":13,"id":14},{"sys":21782},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21784},{"url":403,"details":21785,"fileName":409,"contentType":410},{"size":405,"image":21786},{"width":407,"height":408},{"sys":21788,"fields":21791},{"id":21789,"createdAt":21790},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":21792,"slug":21793,"articleIntro":21792,"category":21794},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[21795],{"metadata":21796,"sys":21799,"fields":21806},{"tags":21797,"concepts":21798},[],[],{"space":21800,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21802,"publishedVersion":359,"revision":62,"contentType":21804,"locale":29},{"sys":21801},{"type":12,"linkType":13,"id":14},{"sys":21803},{"id":21,"type":12,"linkType":22},{"sys":21805},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21807,"metaTitle":369,"metaDescription":370,"mainTitle":21808,"subtitle":388,"heroImage":21823,"ctaButton":411,"ctaLink":412},[368],{"data":21809,"content":21810,"nodeType":74},{},[21811,21817],{"data":21812,"content":21813,"nodeType":78},{},[21814],{"data":21815,"marks":21816,"value":380,"nodeType":82},{},[],{"data":21818,"content":21819,"nodeType":87},{},[21820],{"data":21821,"marks":21822,"value":387,"nodeType":82},{},[],{"metadata":21824,"sys":21827,"fields":21832},{"tags":21825,"concepts":21826},[],[],{"space":21828,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21830,"publishedVersion":62,"revision":44,"locale":29},{"sys":21829},{"type":12,"linkType":13,"id":14},{"sys":21831},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21833},{"url":403,"details":21834,"fileName":409,"contentType":410},{"size":405,"image":21835},{"width":407,"height":408},{"sys":21837,"fields":21840},{"id":21838,"createdAt":21839},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":21841,"slug":21842,"articleIntro":21841,"category":21843},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[21844],{"metadata":21845,"sys":21848,"fields":21855},{"tags":21846,"concepts":21847},[],[],{"space":21849,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21851,"publishedVersion":359,"revision":62,"contentType":21853,"locale":29},{"sys":21850},{"type":12,"linkType":13,"id":14},{"sys":21852},{"id":21,"type":12,"linkType":22},{"sys":21854},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21856,"metaTitle":369,"metaDescription":370,"mainTitle":21857,"subtitle":388,"heroImage":21872,"ctaButton":411,"ctaLink":412},[368],{"data":21858,"content":21859,"nodeType":74},{},[21860,21866],{"data":21861,"content":21862,"nodeType":78},{},[21863],{"data":21864,"marks":21865,"value":380,"nodeType":82},{},[],{"data":21867,"content":21868,"nodeType":87},{},[21869],{"data":21870,"marks":21871,"value":387,"nodeType":82},{},[],{"metadata":21873,"sys":21876,"fields":21881},{"tags":21874,"concepts":21875},[],[],{"space":21877,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21879,"publishedVersion":62,"revision":44,"locale":29},{"sys":21878},{"type":12,"linkType":13,"id":14},{"sys":21880},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21882},{"url":403,"details":21883,"fileName":409,"contentType":410},{"size":405,"image":21884},{"width":407,"height":408},{"sys":21886,"fields":21889},{"id":21887,"createdAt":21888},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":21890,"slug":21891,"articleIntro":-1,"category":21892},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[21893],{"metadata":21894,"sys":21897,"fields":21904},{"tags":21895,"concepts":21896},[],[],{"space":21898,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21900,"publishedVersion":359,"revision":62,"contentType":21902,"locale":29},{"sys":21899},{"type":12,"linkType":13,"id":14},{"sys":21901},{"id":21,"type":12,"linkType":22},{"sys":21903},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21905,"metaTitle":369,"metaDescription":370,"mainTitle":21906,"subtitle":388,"heroImage":21921,"ctaButton":411,"ctaLink":412},[368],{"data":21907,"content":21908,"nodeType":74},{},[21909,21915],{"data":21910,"content":21911,"nodeType":78},{},[21912],{"data":21913,"marks":21914,"value":380,"nodeType":82},{},[],{"data":21916,"content":21917,"nodeType":87},{},[21918],{"data":21919,"marks":21920,"value":387,"nodeType":82},{},[],{"metadata":21922,"sys":21925,"fields":21930},{"tags":21923,"concepts":21924},[],[],{"space":21926,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21928,"publishedVersion":62,"revision":44,"locale":29},{"sys":21927},{"type":12,"linkType":13,"id":14},{"sys":21929},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21931},{"url":403,"details":21932,"fileName":409,"contentType":410},{"size":405,"image":21933},{"width":407,"height":408},{"sys":21935,"fields":21938},{"id":21936,"createdAt":21937},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":21939,"slug":21940,"articleIntro":-1,"category":21941},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[21942],{"metadata":21943,"sys":21946,"fields":21953},{"tags":21944,"concepts":21945},[],[],{"space":21947,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21949,"publishedVersion":359,"revision":62,"contentType":21951,"locale":29},{"sys":21948},{"type":12,"linkType":13,"id":14},{"sys":21950},{"id":21,"type":12,"linkType":22},{"sys":21952},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":21954,"metaTitle":369,"metaDescription":370,"mainTitle":21955,"subtitle":388,"heroImage":21970,"ctaButton":411,"ctaLink":412},[368],{"data":21956,"content":21957,"nodeType":74},{},[21958,21964],{"data":21959,"content":21960,"nodeType":78},{},[21961],{"data":21962,"marks":21963,"value":380,"nodeType":82},{},[],{"data":21965,"content":21966,"nodeType":87},{},[21967],{"data":21968,"marks":21969,"value":387,"nodeType":82},{},[],{"metadata":21971,"sys":21974,"fields":21979},{"tags":21972,"concepts":21973},[],[],{"space":21975,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":21977,"publishedVersion":62,"revision":44,"locale":29},{"sys":21976},{"type":12,"linkType":13,"id":14},{"sys":21978},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":21980},{"url":403,"details":21981,"fileName":409,"contentType":410},{"size":405,"image":21982},{"width":407,"height":408},{"sys":21984,"fields":21987},{"id":21985,"createdAt":21986},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":21988,"slug":21989,"articleIntro":21988,"category":21990},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[21991],{"metadata":21992,"sys":21995,"fields":22002},{"tags":21993,"concepts":21994},[],[],{"space":21996,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":21998,"publishedVersion":359,"revision":62,"contentType":22000,"locale":29},{"sys":21997},{"type":12,"linkType":13,"id":14},{"sys":21999},{"id":21,"type":12,"linkType":22},{"sys":22001},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22003,"metaTitle":369,"metaDescription":370,"mainTitle":22004,"subtitle":388,"heroImage":22019,"ctaButton":411,"ctaLink":412},[368],{"data":22005,"content":22006,"nodeType":74},{},[22007,22013],{"data":22008,"content":22009,"nodeType":78},{},[22010],{"data":22011,"marks":22012,"value":380,"nodeType":82},{},[],{"data":22014,"content":22015,"nodeType":87},{},[22016],{"data":22017,"marks":22018,"value":387,"nodeType":82},{},[],{"metadata":22020,"sys":22023,"fields":22028},{"tags":22021,"concepts":22022},[],[],{"space":22024,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22026,"publishedVersion":62,"revision":44,"locale":29},{"sys":22025},{"type":12,"linkType":13,"id":14},{"sys":22027},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22029},{"url":403,"details":22030,"fileName":409,"contentType":410},{"size":405,"image":22031},{"width":407,"height":408},{"sys":22033,"fields":22036},{"id":22034,"createdAt":22035},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":22037,"slug":22038,"articleIntro":22037,"category":22039},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[22040],{"metadata":22041,"sys":22044,"fields":22051},{"tags":22042,"concepts":22043},[],[],{"space":22045,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22047,"publishedVersion":359,"revision":62,"contentType":22049,"locale":29},{"sys":22046},{"type":12,"linkType":13,"id":14},{"sys":22048},{"id":21,"type":12,"linkType":22},{"sys":22050},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22052,"metaTitle":369,"metaDescription":370,"mainTitle":22053,"subtitle":388,"heroImage":22068,"ctaButton":411,"ctaLink":412},[368],{"data":22054,"content":22055,"nodeType":74},{},[22056,22062],{"data":22057,"content":22058,"nodeType":78},{},[22059],{"data":22060,"marks":22061,"value":380,"nodeType":82},{},[],{"data":22063,"content":22064,"nodeType":87},{},[22065],{"data":22066,"marks":22067,"value":387,"nodeType":82},{},[],{"metadata":22069,"sys":22072,"fields":22077},{"tags":22070,"concepts":22071},[],[],{"space":22073,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22075,"publishedVersion":62,"revision":44,"locale":29},{"sys":22074},{"type":12,"linkType":13,"id":14},{"sys":22076},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22078},{"url":403,"details":22079,"fileName":409,"contentType":410},{"size":405,"image":22080},{"width":407,"height":408},{"sys":22082,"fields":22085},{"id":22083,"createdAt":22084},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":22086,"slug":22087,"articleIntro":22086,"category":22088},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[22089],{"metadata":22090,"sys":22093,"fields":22100},{"tags":22091,"concepts":22092},[],[],{"space":22094,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22096,"publishedVersion":359,"revision":62,"contentType":22098,"locale":29},{"sys":22095},{"type":12,"linkType":13,"id":14},{"sys":22097},{"id":21,"type":12,"linkType":22},{"sys":22099},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22101,"metaTitle":369,"metaDescription":370,"mainTitle":22102,"subtitle":388,"heroImage":22117,"ctaButton":411,"ctaLink":412},[368],{"data":22103,"content":22104,"nodeType":74},{},[22105,22111],{"data":22106,"content":22107,"nodeType":78},{},[22108],{"data":22109,"marks":22110,"value":380,"nodeType":82},{},[],{"data":22112,"content":22113,"nodeType":87},{},[22114],{"data":22115,"marks":22116,"value":387,"nodeType":82},{},[],{"metadata":22118,"sys":22121,"fields":22126},{"tags":22119,"concepts":22120},[],[],{"space":22122,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22124,"publishedVersion":62,"revision":44,"locale":29},{"sys":22123},{"type":12,"linkType":13,"id":14},{"sys":22125},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22127},{"url":403,"details":22128,"fileName":409,"contentType":410},{"size":405,"image":22129},{"width":407,"height":408},{"sys":22131,"fields":22134},{"id":22132,"createdAt":22133},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":22135,"slug":22136,"articleIntro":22135,"category":22137},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[22138],{"metadata":22139,"sys":22142,"fields":22149},{"tags":22140,"concepts":22141},[],[],{"space":22143,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22145,"publishedVersion":359,"revision":62,"contentType":22147,"locale":29},{"sys":22144},{"type":12,"linkType":13,"id":14},{"sys":22146},{"id":21,"type":12,"linkType":22},{"sys":22148},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22150,"metaTitle":369,"metaDescription":370,"mainTitle":22151,"subtitle":388,"heroImage":22166,"ctaButton":411,"ctaLink":412},[368],{"data":22152,"content":22153,"nodeType":74},{},[22154,22160],{"data":22155,"content":22156,"nodeType":78},{},[22157],{"data":22158,"marks":22159,"value":380,"nodeType":82},{},[],{"data":22161,"content":22162,"nodeType":87},{},[22163],{"data":22164,"marks":22165,"value":387,"nodeType":82},{},[],{"metadata":22167,"sys":22170,"fields":22175},{"tags":22168,"concepts":22169},[],[],{"space":22171,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22173,"publishedVersion":62,"revision":44,"locale":29},{"sys":22172},{"type":12,"linkType":13,"id":14},{"sys":22174},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22176},{"url":403,"details":22177,"fileName":409,"contentType":410},{"size":405,"image":22178},{"width":407,"height":408},{"sys":22180,"fields":22183},{"id":22181,"createdAt":22182},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":22184,"slug":22185,"articleIntro":22184,"category":22186},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[22187],{"metadata":22188,"sys":22191,"fields":22198},{"tags":22189,"concepts":22190},[],[],{"space":22192,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22194,"publishedVersion":359,"revision":62,"contentType":22196,"locale":29},{"sys":22193},{"type":12,"linkType":13,"id":14},{"sys":22195},{"id":21,"type":12,"linkType":22},{"sys":22197},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22199,"metaTitle":369,"metaDescription":370,"mainTitle":22200,"subtitle":388,"heroImage":22215,"ctaButton":411,"ctaLink":412},[368],{"data":22201,"content":22202,"nodeType":74},{},[22203,22209],{"data":22204,"content":22205,"nodeType":78},{},[22206],{"data":22207,"marks":22208,"value":380,"nodeType":82},{},[],{"data":22210,"content":22211,"nodeType":87},{},[22212],{"data":22213,"marks":22214,"value":387,"nodeType":82},{},[],{"metadata":22216,"sys":22219,"fields":22224},{"tags":22217,"concepts":22218},[],[],{"space":22220,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22222,"publishedVersion":62,"revision":44,"locale":29},{"sys":22221},{"type":12,"linkType":13,"id":14},{"sys":22223},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22225},{"url":403,"details":22226,"fileName":409,"contentType":410},{"size":405,"image":22227},{"width":407,"height":408},{"sys":22229,"fields":22232},{"id":22230,"createdAt":22231},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":22233,"slug":22234,"articleIntro":-1,"category":22235},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[22236],{"metadata":22237,"sys":22240,"fields":22247},{"tags":22238,"concepts":22239},[],[],{"space":22241,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22243,"publishedVersion":359,"revision":62,"contentType":22245,"locale":29},{"sys":22242},{"type":12,"linkType":13,"id":14},{"sys":22244},{"id":21,"type":12,"linkType":22},{"sys":22246},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22248,"metaTitle":369,"metaDescription":370,"mainTitle":22249,"subtitle":388,"heroImage":22264,"ctaButton":411,"ctaLink":412},[368],{"data":22250,"content":22251,"nodeType":74},{},[22252,22258],{"data":22253,"content":22254,"nodeType":78},{},[22255],{"data":22256,"marks":22257,"value":380,"nodeType":82},{},[],{"data":22259,"content":22260,"nodeType":87},{},[22261],{"data":22262,"marks":22263,"value":387,"nodeType":82},{},[],{"metadata":22265,"sys":22268,"fields":22273},{"tags":22266,"concepts":22267},[],[],{"space":22269,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22271,"publishedVersion":62,"revision":44,"locale":29},{"sys":22270},{"type":12,"linkType":13,"id":14},{"sys":22272},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22274},{"url":403,"details":22275,"fileName":409,"contentType":410},{"size":405,"image":22276},{"width":407,"height":408},{"sys":22278,"fields":22281},{"id":22279,"createdAt":22280},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":22282,"slug":22283,"articleIntro":22282,"category":22284},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[22285],{"metadata":22286,"sys":22289,"fields":22296},{"tags":22287,"concepts":22288},[],[],{"space":22290,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22292,"publishedVersion":359,"revision":62,"contentType":22294,"locale":29},{"sys":22291},{"type":12,"linkType":13,"id":14},{"sys":22293},{"id":21,"type":12,"linkType":22},{"sys":22295},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22297,"metaTitle":369,"metaDescription":370,"mainTitle":22298,"subtitle":388,"heroImage":22313,"ctaButton":411,"ctaLink":412},[368],{"data":22299,"content":22300,"nodeType":74},{},[22301,22307],{"data":22302,"content":22303,"nodeType":78},{},[22304],{"data":22305,"marks":22306,"value":380,"nodeType":82},{},[],{"data":22308,"content":22309,"nodeType":87},{},[22310],{"data":22311,"marks":22312,"value":387,"nodeType":82},{},[],{"metadata":22314,"sys":22317,"fields":22322},{"tags":22315,"concepts":22316},[],[],{"space":22318,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22320,"publishedVersion":62,"revision":44,"locale":29},{"sys":22319},{"type":12,"linkType":13,"id":14},{"sys":22321},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22323},{"url":403,"details":22324,"fileName":409,"contentType":410},{"size":405,"image":22325},{"width":407,"height":408},{"sys":22327,"fields":22330},{"id":22328,"createdAt":22329},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":22331,"slug":22332,"articleIntro":22331,"category":22333},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[22334],{"metadata":22335,"sys":22338,"fields":22345},{"tags":22336,"concepts":22337},[],[],{"space":22339,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22341,"publishedVersion":359,"revision":62,"contentType":22343,"locale":29},{"sys":22340},{"type":12,"linkType":13,"id":14},{"sys":22342},{"id":21,"type":12,"linkType":22},{"sys":22344},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22346,"metaTitle":369,"metaDescription":370,"mainTitle":22347,"subtitle":388,"heroImage":22362,"ctaButton":411,"ctaLink":412},[368],{"data":22348,"content":22349,"nodeType":74},{},[22350,22356],{"data":22351,"content":22352,"nodeType":78},{},[22353],{"data":22354,"marks":22355,"value":380,"nodeType":82},{},[],{"data":22357,"content":22358,"nodeType":87},{},[22359],{"data":22360,"marks":22361,"value":387,"nodeType":82},{},[],{"metadata":22363,"sys":22366,"fields":22371},{"tags":22364,"concepts":22365},[],[],{"space":22367,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22369,"publishedVersion":62,"revision":44,"locale":29},{"sys":22368},{"type":12,"linkType":13,"id":14},{"sys":22370},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22372},{"url":403,"details":22373,"fileName":409,"contentType":410},{"size":405,"image":22374},{"width":407,"height":408},{"sys":22376,"fields":22379},{"id":22377,"createdAt":22378},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":22380,"slug":22381,"articleIntro":22380,"category":22382},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[22383],{"metadata":22384,"sys":22387,"fields":22394},{"tags":22385,"concepts":22386},[],[],{"space":22388,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22390,"publishedVersion":359,"revision":62,"contentType":22392,"locale":29},{"sys":22389},{"type":12,"linkType":13,"id":14},{"sys":22391},{"id":21,"type":12,"linkType":22},{"sys":22393},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22395,"metaTitle":369,"metaDescription":370,"mainTitle":22396,"subtitle":388,"heroImage":22411,"ctaButton":411,"ctaLink":412},[368],{"data":22397,"content":22398,"nodeType":74},{},[22399,22405],{"data":22400,"content":22401,"nodeType":78},{},[22402],{"data":22403,"marks":22404,"value":380,"nodeType":82},{},[],{"data":22406,"content":22407,"nodeType":87},{},[22408],{"data":22409,"marks":22410,"value":387,"nodeType":82},{},[],{"metadata":22412,"sys":22415,"fields":22420},{"tags":22413,"concepts":22414},[],[],{"space":22416,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22418,"publishedVersion":62,"revision":44,"locale":29},{"sys":22417},{"type":12,"linkType":13,"id":14},{"sys":22419},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22421},{"url":403,"details":22422,"fileName":409,"contentType":410},{"size":405,"image":22423},{"width":407,"height":408},{"sys":22425,"fields":22428},{"id":22426,"createdAt":22427},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":22429,"slug":22430,"articleIntro":22431,"category":22432},"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.",[22433],{"metadata":22434,"sys":22437,"fields":22444},{"tags":22435,"concepts":22436},[],[],{"space":22438,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22440,"publishedVersion":359,"revision":62,"contentType":22442,"locale":29},{"sys":22439},{"type":12,"linkType":13,"id":14},{"sys":22441},{"id":21,"type":12,"linkType":22},{"sys":22443},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22445,"metaTitle":369,"metaDescription":370,"mainTitle":22446,"subtitle":388,"heroImage":22461,"ctaButton":411,"ctaLink":412},[368],{"data":22447,"content":22448,"nodeType":74},{},[22449,22455],{"data":22450,"content":22451,"nodeType":78},{},[22452],{"data":22453,"marks":22454,"value":380,"nodeType":82},{},[],{"data":22456,"content":22457,"nodeType":87},{},[22458],{"data":22459,"marks":22460,"value":387,"nodeType":82},{},[],{"metadata":22462,"sys":22465,"fields":22470},{"tags":22463,"concepts":22464},[],[],{"space":22466,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22468,"publishedVersion":62,"revision":44,"locale":29},{"sys":22467},{"type":12,"linkType":13,"id":14},{"sys":22469},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22471},{"url":403,"details":22472,"fileName":409,"contentType":410},{"size":405,"image":22473},{"width":407,"height":408},{"sys":22475,"fields":22478},{"id":22476,"createdAt":22477},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":22479,"slug":22480,"articleIntro":22481,"category":22482},"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.",[22483],{"metadata":22484,"sys":22487,"fields":22494},{"tags":22485,"concepts":22486},[],[],{"space":22488,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22490,"publishedVersion":359,"revision":62,"contentType":22492,"locale":29},{"sys":22489},{"type":12,"linkType":13,"id":14},{"sys":22491},{"id":21,"type":12,"linkType":22},{"sys":22493},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22495,"metaTitle":369,"metaDescription":370,"mainTitle":22496,"subtitle":388,"heroImage":22511,"ctaButton":411,"ctaLink":412},[368],{"data":22497,"content":22498,"nodeType":74},{},[22499,22505],{"data":22500,"content":22501,"nodeType":78},{},[22502],{"data":22503,"marks":22504,"value":380,"nodeType":82},{},[],{"data":22506,"content":22507,"nodeType":87},{},[22508],{"data":22509,"marks":22510,"value":387,"nodeType":82},{},[],{"metadata":22512,"sys":22515,"fields":22520},{"tags":22513,"concepts":22514},[],[],{"space":22516,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22518,"publishedVersion":62,"revision":44,"locale":29},{"sys":22517},{"type":12,"linkType":13,"id":14},{"sys":22519},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22521},{"url":403,"details":22522,"fileName":409,"contentType":410},{"size":405,"image":22523},{"width":407,"height":408},{"sys":22525,"fields":22528},{"id":22526,"createdAt":22527},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":22529,"slug":22530,"articleIntro":22529,"category":22531},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[22532],{"metadata":22533,"sys":22536,"fields":22543},{"tags":22534,"concepts":22535},[],[],{"space":22537,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22539,"publishedVersion":359,"revision":62,"contentType":22541,"locale":29},{"sys":22538},{"type":12,"linkType":13,"id":14},{"sys":22540},{"id":21,"type":12,"linkType":22},{"sys":22542},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22544,"metaTitle":369,"metaDescription":370,"mainTitle":22545,"subtitle":388,"heroImage":22560,"ctaButton":411,"ctaLink":412},[368],{"data":22546,"content":22547,"nodeType":74},{},[22548,22554],{"data":22549,"content":22550,"nodeType":78},{},[22551],{"data":22552,"marks":22553,"value":380,"nodeType":82},{},[],{"data":22555,"content":22556,"nodeType":87},{},[22557],{"data":22558,"marks":22559,"value":387,"nodeType":82},{},[],{"metadata":22561,"sys":22564,"fields":22569},{"tags":22562,"concepts":22563},[],[],{"space":22565,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22567,"publishedVersion":62,"revision":44,"locale":29},{"sys":22566},{"type":12,"linkType":13,"id":14},{"sys":22568},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22570},{"url":403,"details":22571,"fileName":409,"contentType":410},{"size":405,"image":22572},{"width":407,"height":408},{"sys":22574,"fields":22577},{"id":22575,"createdAt":22576},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":22578,"slug":22579,"articleIntro":-1,"category":22580},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[22581],{"metadata":22582,"sys":22585,"fields":22592},{"tags":22583,"concepts":22584},[],[],{"space":22586,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22588,"publishedVersion":359,"revision":62,"contentType":22590,"locale":29},{"sys":22587},{"type":12,"linkType":13,"id":14},{"sys":22589},{"id":21,"type":12,"linkType":22},{"sys":22591},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22593,"metaTitle":369,"metaDescription":370,"mainTitle":22594,"subtitle":388,"heroImage":22609,"ctaButton":411,"ctaLink":412},[368],{"data":22595,"content":22596,"nodeType":74},{},[22597,22603],{"data":22598,"content":22599,"nodeType":78},{},[22600],{"data":22601,"marks":22602,"value":380,"nodeType":82},{},[],{"data":22604,"content":22605,"nodeType":87},{},[22606],{"data":22607,"marks":22608,"value":387,"nodeType":82},{},[],{"metadata":22610,"sys":22613,"fields":22618},{"tags":22611,"concepts":22612},[],[],{"space":22614,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22616,"publishedVersion":62,"revision":44,"locale":29},{"sys":22615},{"type":12,"linkType":13,"id":14},{"sys":22617},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22619},{"url":403,"details":22620,"fileName":409,"contentType":410},{"size":405,"image":22621},{"width":407,"height":408},{"sys":22623,"fields":22626},{"id":22624,"createdAt":22625},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":22627,"slug":22628,"articleIntro":22627,"category":22629},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[22630],{"metadata":22631,"sys":22634,"fields":22641},{"tags":22632,"concepts":22633},[],[],{"space":22635,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22637,"publishedVersion":359,"revision":62,"contentType":22639,"locale":29},{"sys":22636},{"type":12,"linkType":13,"id":14},{"sys":22638},{"id":21,"type":12,"linkType":22},{"sys":22640},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22642,"metaTitle":369,"metaDescription":370,"mainTitle":22643,"subtitle":388,"heroImage":22658,"ctaButton":411,"ctaLink":412},[368],{"data":22644,"content":22645,"nodeType":74},{},[22646,22652],{"data":22647,"content":22648,"nodeType":78},{},[22649],{"data":22650,"marks":22651,"value":380,"nodeType":82},{},[],{"data":22653,"content":22654,"nodeType":87},{},[22655],{"data":22656,"marks":22657,"value":387,"nodeType":82},{},[],{"metadata":22659,"sys":22662,"fields":22667},{"tags":22660,"concepts":22661},[],[],{"space":22663,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22665,"publishedVersion":62,"revision":44,"locale":29},{"sys":22664},{"type":12,"linkType":13,"id":14},{"sys":22666},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22668},{"url":403,"details":22669,"fileName":409,"contentType":410},{"size":405,"image":22670},{"width":407,"height":408},{"sys":22672,"fields":22675},{"id":22673,"createdAt":22674},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":22676,"slug":22677,"articleIntro":22676,"category":22678},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[22679],{"metadata":22680,"sys":22683,"fields":22690},{"tags":22681,"concepts":22682},[],[],{"space":22684,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22686,"publishedVersion":359,"revision":62,"contentType":22688,"locale":29},{"sys":22685},{"type":12,"linkType":13,"id":14},{"sys":22687},{"id":21,"type":12,"linkType":22},{"sys":22689},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22691,"metaTitle":369,"metaDescription":370,"mainTitle":22692,"subtitle":388,"heroImage":22707,"ctaButton":411,"ctaLink":412},[368],{"data":22693,"content":22694,"nodeType":74},{},[22695,22701],{"data":22696,"content":22697,"nodeType":78},{},[22698],{"data":22699,"marks":22700,"value":380,"nodeType":82},{},[],{"data":22702,"content":22703,"nodeType":87},{},[22704],{"data":22705,"marks":22706,"value":387,"nodeType":82},{},[],{"metadata":22708,"sys":22711,"fields":22716},{"tags":22709,"concepts":22710},[],[],{"space":22712,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22714,"publishedVersion":62,"revision":44,"locale":29},{"sys":22713},{"type":12,"linkType":13,"id":14},{"sys":22715},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22717},{"url":403,"details":22718,"fileName":409,"contentType":410},{"size":405,"image":22719},{"width":407,"height":408},{"sys":22721,"fields":22724},{"id":22722,"createdAt":22723},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":22725,"slug":22726,"articleIntro":22725,"category":22727},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[22728],{"metadata":22729,"sys":22732,"fields":22739},{"tags":22730,"concepts":22731},[],[],{"space":22733,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22735,"publishedVersion":359,"revision":62,"contentType":22737,"locale":29},{"sys":22734},{"type":12,"linkType":13,"id":14},{"sys":22736},{"id":21,"type":12,"linkType":22},{"sys":22738},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22740,"metaTitle":369,"metaDescription":370,"mainTitle":22741,"subtitle":388,"heroImage":22756,"ctaButton":411,"ctaLink":412},[368],{"data":22742,"content":22743,"nodeType":74},{},[22744,22750],{"data":22745,"content":22746,"nodeType":78},{},[22747],{"data":22748,"marks":22749,"value":380,"nodeType":82},{},[],{"data":22751,"content":22752,"nodeType":87},{},[22753],{"data":22754,"marks":22755,"value":387,"nodeType":82},{},[],{"metadata":22757,"sys":22760,"fields":22765},{"tags":22758,"concepts":22759},[],[],{"space":22761,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22763,"publishedVersion":62,"revision":44,"locale":29},{"sys":22762},{"type":12,"linkType":13,"id":14},{"sys":22764},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22766},{"url":403,"details":22767,"fileName":409,"contentType":410},{"size":405,"image":22768},{"width":407,"height":408},{"sys":22770,"fields":22773},{"id":22771,"createdAt":22772},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":22774,"slug":22775,"articleIntro":22774,"category":22776},"6232 - Echantillons","compte-6232-echantillons",[22777],{"metadata":22778,"sys":22781,"fields":22788},{"tags":22779,"concepts":22780},[],[],{"space":22782,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22784,"publishedVersion":359,"revision":62,"contentType":22786,"locale":29},{"sys":22783},{"type":12,"linkType":13,"id":14},{"sys":22785},{"id":21,"type":12,"linkType":22},{"sys":22787},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22789,"metaTitle":369,"metaDescription":370,"mainTitle":22790,"subtitle":388,"heroImage":22805,"ctaButton":411,"ctaLink":412},[368],{"data":22791,"content":22792,"nodeType":74},{},[22793,22799],{"data":22794,"content":22795,"nodeType":78},{},[22796],{"data":22797,"marks":22798,"value":380,"nodeType":82},{},[],{"data":22800,"content":22801,"nodeType":87},{},[22802],{"data":22803,"marks":22804,"value":387,"nodeType":82},{},[],{"metadata":22806,"sys":22809,"fields":22814},{"tags":22807,"concepts":22808},[],[],{"space":22810,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22812,"publishedVersion":62,"revision":44,"locale":29},{"sys":22811},{"type":12,"linkType":13,"id":14},{"sys":22813},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22815},{"url":403,"details":22816,"fileName":409,"contentType":410},{"size":405,"image":22817},{"width":407,"height":408},{"sys":22819,"fields":22822},{"id":22820,"createdAt":22821},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":22823,"slug":22824,"articleIntro":22823,"category":22825},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[22826],{"metadata":22827,"sys":22830,"fields":22837},{"tags":22828,"concepts":22829},[],[],{"space":22831,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22833,"publishedVersion":359,"revision":62,"contentType":22835,"locale":29},{"sys":22832},{"type":12,"linkType":13,"id":14},{"sys":22834},{"id":21,"type":12,"linkType":22},{"sys":22836},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22838,"metaTitle":369,"metaDescription":370,"mainTitle":22839,"subtitle":388,"heroImage":22854,"ctaButton":411,"ctaLink":412},[368],{"data":22840,"content":22841,"nodeType":74},{},[22842,22848],{"data":22843,"content":22844,"nodeType":78},{},[22845],{"data":22846,"marks":22847,"value":380,"nodeType":82},{},[],{"data":22849,"content":22850,"nodeType":87},{},[22851],{"data":22852,"marks":22853,"value":387,"nodeType":82},{},[],{"metadata":22855,"sys":22858,"fields":22863},{"tags":22856,"concepts":22857},[],[],{"space":22859,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22861,"publishedVersion":62,"revision":44,"locale":29},{"sys":22860},{"type":12,"linkType":13,"id":14},{"sys":22862},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22864},{"url":403,"details":22865,"fileName":409,"contentType":410},{"size":405,"image":22866},{"width":407,"height":408},{"sys":22868,"fields":22871},{"id":22869,"createdAt":22870},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":22872,"slug":22873,"articleIntro":22872,"category":22874},"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",[22875],{"metadata":22876,"sys":22879,"fields":22886},{"tags":22877,"concepts":22878},[],[],{"space":22880,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22882,"publishedVersion":359,"revision":62,"contentType":22884,"locale":29},{"sys":22881},{"type":12,"linkType":13,"id":14},{"sys":22883},{"id":21,"type":12,"linkType":22},{"sys":22885},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22887,"metaTitle":369,"metaDescription":370,"mainTitle":22888,"subtitle":388,"heroImage":22903,"ctaButton":411,"ctaLink":412},[368],{"data":22889,"content":22890,"nodeType":74},{},[22891,22897],{"data":22892,"content":22893,"nodeType":78},{},[22894],{"data":22895,"marks":22896,"value":380,"nodeType":82},{},[],{"data":22898,"content":22899,"nodeType":87},{},[22900],{"data":22901,"marks":22902,"value":387,"nodeType":82},{},[],{"metadata":22904,"sys":22907,"fields":22912},{"tags":22905,"concepts":22906},[],[],{"space":22908,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22910,"publishedVersion":62,"revision":44,"locale":29},{"sys":22909},{"type":12,"linkType":13,"id":14},{"sys":22911},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22913},{"url":403,"details":22914,"fileName":409,"contentType":410},{"size":405,"image":22915},{"width":407,"height":408},{"sys":22917,"fields":22920},{"id":22918,"createdAt":22919},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":22921,"slug":22922,"articleIntro":22921,"category":22923},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[22924],{"metadata":22925,"sys":22928,"fields":22935},{"tags":22926,"concepts":22927},[],[],{"space":22929,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22931,"publishedVersion":359,"revision":62,"contentType":22933,"locale":29},{"sys":22930},{"type":12,"linkType":13,"id":14},{"sys":22932},{"id":21,"type":12,"linkType":22},{"sys":22934},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22936,"metaTitle":369,"metaDescription":370,"mainTitle":22937,"subtitle":388,"heroImage":22952,"ctaButton":411,"ctaLink":412},[368],{"data":22938,"content":22939,"nodeType":74},{},[22940,22946],{"data":22941,"content":22942,"nodeType":78},{},[22943],{"data":22944,"marks":22945,"value":380,"nodeType":82},{},[],{"data":22947,"content":22948,"nodeType":87},{},[22949],{"data":22950,"marks":22951,"value":387,"nodeType":82},{},[],{"metadata":22953,"sys":22956,"fields":22961},{"tags":22954,"concepts":22955},[],[],{"space":22957,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":22959,"publishedVersion":62,"revision":44,"locale":29},{"sys":22958},{"type":12,"linkType":13,"id":14},{"sys":22960},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":22962},{"url":403,"details":22963,"fileName":409,"contentType":410},{"size":405,"image":22964},{"width":407,"height":408},{"sys":22966,"fields":22969},{"id":22967,"createdAt":22968},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":22970,"slug":22971,"articleIntro":-1,"category":22972},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[22973],{"metadata":22974,"sys":22977,"fields":22984},{"tags":22975,"concepts":22976},[],[],{"space":22978,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":22980,"publishedVersion":359,"revision":62,"contentType":22982,"locale":29},{"sys":22979},{"type":12,"linkType":13,"id":14},{"sys":22981},{"id":21,"type":12,"linkType":22},{"sys":22983},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":22985,"metaTitle":369,"metaDescription":370,"mainTitle":22986,"subtitle":388,"heroImage":23001,"ctaButton":411,"ctaLink":412},[368],{"data":22987,"content":22988,"nodeType":74},{},[22989,22995],{"data":22990,"content":22991,"nodeType":78},{},[22992],{"data":22993,"marks":22994,"value":380,"nodeType":82},{},[],{"data":22996,"content":22997,"nodeType":87},{},[22998],{"data":22999,"marks":23000,"value":387,"nodeType":82},{},[],{"metadata":23002,"sys":23005,"fields":23010},{"tags":23003,"concepts":23004},[],[],{"space":23006,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23008,"publishedVersion":62,"revision":44,"locale":29},{"sys":23007},{"type":12,"linkType":13,"id":14},{"sys":23009},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23011},{"url":403,"details":23012,"fileName":409,"contentType":410},{"size":405,"image":23013},{"width":407,"height":408},{"sys":23015,"fields":23018},{"id":23016,"createdAt":23017},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":23019,"slug":23020,"articleIntro":23019,"category":23021},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[23022],{"metadata":23023,"sys":23026,"fields":23033},{"tags":23024,"concepts":23025},[],[],{"space":23027,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23029,"publishedVersion":359,"revision":62,"contentType":23031,"locale":29},{"sys":23028},{"type":12,"linkType":13,"id":14},{"sys":23030},{"id":21,"type":12,"linkType":22},{"sys":23032},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23034,"metaTitle":369,"metaDescription":370,"mainTitle":23035,"subtitle":388,"heroImage":23050,"ctaButton":411,"ctaLink":412},[368],{"data":23036,"content":23037,"nodeType":74},{},[23038,23044],{"data":23039,"content":23040,"nodeType":78},{},[23041],{"data":23042,"marks":23043,"value":380,"nodeType":82},{},[],{"data":23045,"content":23046,"nodeType":87},{},[23047],{"data":23048,"marks":23049,"value":387,"nodeType":82},{},[],{"metadata":23051,"sys":23054,"fields":23059},{"tags":23052,"concepts":23053},[],[],{"space":23055,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23057,"publishedVersion":62,"revision":44,"locale":29},{"sys":23056},{"type":12,"linkType":13,"id":14},{"sys":23058},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23060},{"url":403,"details":23061,"fileName":409,"contentType":410},{"size":405,"image":23062},{"width":407,"height":408},{"sys":23064,"fields":23067},{"id":23065,"createdAt":23066},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":23068,"slug":23069,"articleIntro":23068,"category":23070},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[23071],{"metadata":23072,"sys":23075,"fields":23082},{"tags":23073,"concepts":23074},[],[],{"space":23076,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23078,"publishedVersion":359,"revision":62,"contentType":23080,"locale":29},{"sys":23077},{"type":12,"linkType":13,"id":14},{"sys":23079},{"id":21,"type":12,"linkType":22},{"sys":23081},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23083,"metaTitle":369,"metaDescription":370,"mainTitle":23084,"subtitle":388,"heroImage":23099,"ctaButton":411,"ctaLink":412},[368],{"data":23085,"content":23086,"nodeType":74},{},[23087,23093],{"data":23088,"content":23089,"nodeType":78},{},[23090],{"data":23091,"marks":23092,"value":380,"nodeType":82},{},[],{"data":23094,"content":23095,"nodeType":87},{},[23096],{"data":23097,"marks":23098,"value":387,"nodeType":82},{},[],{"metadata":23100,"sys":23103,"fields":23108},{"tags":23101,"concepts":23102},[],[],{"space":23104,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23106,"publishedVersion":62,"revision":44,"locale":29},{"sys":23105},{"type":12,"linkType":13,"id":14},{"sys":23107},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23109},{"url":403,"details":23110,"fileName":409,"contentType":410},{"size":405,"image":23111},{"width":407,"height":408},{"sys":23113,"fields":23116},{"id":23114,"createdAt":23115},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":23117,"slug":23118,"articleIntro":23117,"category":23119},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[23120],{"metadata":23121,"sys":23124,"fields":23131},{"tags":23122,"concepts":23123},[],[],{"space":23125,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23127,"publishedVersion":359,"revision":62,"contentType":23129,"locale":29},{"sys":23126},{"type":12,"linkType":13,"id":14},{"sys":23128},{"id":21,"type":12,"linkType":22},{"sys":23130},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23132,"metaTitle":369,"metaDescription":370,"mainTitle":23133,"subtitle":388,"heroImage":23148,"ctaButton":411,"ctaLink":412},[368],{"data":23134,"content":23135,"nodeType":74},{},[23136,23142],{"data":23137,"content":23138,"nodeType":78},{},[23139],{"data":23140,"marks":23141,"value":380,"nodeType":82},{},[],{"data":23143,"content":23144,"nodeType":87},{},[23145],{"data":23146,"marks":23147,"value":387,"nodeType":82},{},[],{"metadata":23149,"sys":23152,"fields":23157},{"tags":23150,"concepts":23151},[],[],{"space":23153,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23155,"publishedVersion":62,"revision":44,"locale":29},{"sys":23154},{"type":12,"linkType":13,"id":14},{"sys":23156},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23158},{"url":403,"details":23159,"fileName":409,"contentType":410},{"size":405,"image":23160},{"width":407,"height":408},{"sys":23162,"fields":23165},{"id":23163,"createdAt":23164},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":23166,"slug":23167,"articleIntro":23166,"category":23168},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[23169],{"metadata":23170,"sys":23173,"fields":23180},{"tags":23171,"concepts":23172},[],[],{"space":23174,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23176,"publishedVersion":359,"revision":62,"contentType":23178,"locale":29},{"sys":23175},{"type":12,"linkType":13,"id":14},{"sys":23177},{"id":21,"type":12,"linkType":22},{"sys":23179},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23181,"metaTitle":369,"metaDescription":370,"mainTitle":23182,"subtitle":388,"heroImage":23197,"ctaButton":411,"ctaLink":412},[368],{"data":23183,"content":23184,"nodeType":74},{},[23185,23191],{"data":23186,"content":23187,"nodeType":78},{},[23188],{"data":23189,"marks":23190,"value":380,"nodeType":82},{},[],{"data":23192,"content":23193,"nodeType":87},{},[23194],{"data":23195,"marks":23196,"value":387,"nodeType":82},{},[],{"metadata":23198,"sys":23201,"fields":23206},{"tags":23199,"concepts":23200},[],[],{"space":23202,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23204,"publishedVersion":62,"revision":44,"locale":29},{"sys":23203},{"type":12,"linkType":13,"id":14},{"sys":23205},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23207},{"url":403,"details":23208,"fileName":409,"contentType":410},{"size":405,"image":23209},{"width":407,"height":408},{"sys":23211,"fields":23214},{"id":23212,"createdAt":23213},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":23215,"slug":23216,"articleIntro":23215,"category":23217},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[23218],{"metadata":23219,"sys":23222,"fields":23229},{"tags":23220,"concepts":23221},[],[],{"space":23223,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23225,"publishedVersion":359,"revision":62,"contentType":23227,"locale":29},{"sys":23224},{"type":12,"linkType":13,"id":14},{"sys":23226},{"id":21,"type":12,"linkType":22},{"sys":23228},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23230,"metaTitle":369,"metaDescription":370,"mainTitle":23231,"subtitle":388,"heroImage":23246,"ctaButton":411,"ctaLink":412},[368],{"data":23232,"content":23233,"nodeType":74},{},[23234,23240],{"data":23235,"content":23236,"nodeType":78},{},[23237],{"data":23238,"marks":23239,"value":380,"nodeType":82},{},[],{"data":23241,"content":23242,"nodeType":87},{},[23243],{"data":23244,"marks":23245,"value":387,"nodeType":82},{},[],{"metadata":23247,"sys":23250,"fields":23255},{"tags":23248,"concepts":23249},[],[],{"space":23251,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23253,"publishedVersion":62,"revision":44,"locale":29},{"sys":23252},{"type":12,"linkType":13,"id":14},{"sys":23254},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23256},{"url":403,"details":23257,"fileName":409,"contentType":410},{"size":405,"image":23258},{"width":407,"height":408},{"sys":23260,"fields":23263},{"id":23261,"createdAt":23262},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":23264,"slug":23265,"articleIntro":-1,"category":23266},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[23267],{"metadata":23268,"sys":23271,"fields":23278},{"tags":23269,"concepts":23270},[],[],{"space":23272,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23274,"publishedVersion":359,"revision":62,"contentType":23276,"locale":29},{"sys":23273},{"type":12,"linkType":13,"id":14},{"sys":23275},{"id":21,"type":12,"linkType":22},{"sys":23277},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23279,"metaTitle":369,"metaDescription":370,"mainTitle":23280,"subtitle":388,"heroImage":23295,"ctaButton":411,"ctaLink":412},[368],{"data":23281,"content":23282,"nodeType":74},{},[23283,23289],{"data":23284,"content":23285,"nodeType":78},{},[23286],{"data":23287,"marks":23288,"value":380,"nodeType":82},{},[],{"data":23290,"content":23291,"nodeType":87},{},[23292],{"data":23293,"marks":23294,"value":387,"nodeType":82},{},[],{"metadata":23296,"sys":23299,"fields":23304},{"tags":23297,"concepts":23298},[],[],{"space":23300,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23302,"publishedVersion":62,"revision":44,"locale":29},{"sys":23301},{"type":12,"linkType":13,"id":14},{"sys":23303},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23305},{"url":403,"details":23306,"fileName":409,"contentType":410},{"size":405,"image":23307},{"width":407,"height":408},{"sys":23309,"fields":23312},{"id":23310,"createdAt":23311},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":23313,"slug":23314,"articleIntro":23313,"category":23315},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[23316],{"metadata":23317,"sys":23320,"fields":23327},{"tags":23318,"concepts":23319},[],[],{"space":23321,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23323,"publishedVersion":359,"revision":62,"contentType":23325,"locale":29},{"sys":23322},{"type":12,"linkType":13,"id":14},{"sys":23324},{"id":21,"type":12,"linkType":22},{"sys":23326},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23328,"metaTitle":369,"metaDescription":370,"mainTitle":23329,"subtitle":388,"heroImage":23344,"ctaButton":411,"ctaLink":412},[368],{"data":23330,"content":23331,"nodeType":74},{},[23332,23338],{"data":23333,"content":23334,"nodeType":78},{},[23335],{"data":23336,"marks":23337,"value":380,"nodeType":82},{},[],{"data":23339,"content":23340,"nodeType":87},{},[23341],{"data":23342,"marks":23343,"value":387,"nodeType":82},{},[],{"metadata":23345,"sys":23348,"fields":23353},{"tags":23346,"concepts":23347},[],[],{"space":23349,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23351,"publishedVersion":62,"revision":44,"locale":29},{"sys":23350},{"type":12,"linkType":13,"id":14},{"sys":23352},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23354},{"url":403,"details":23355,"fileName":409,"contentType":410},{"size":405,"image":23356},{"width":407,"height":408},{"sys":23358,"fields":23361},{"id":23359,"createdAt":23360},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":23362,"slug":23363,"articleIntro":-1,"category":23364},"Compte 518 - Intérêts courus","compte-518-interets-courus",[23365],{"metadata":23366,"sys":23369,"fields":23376},{"tags":23367,"concepts":23368},[],[],{"space":23370,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23372,"publishedVersion":359,"revision":62,"contentType":23374,"locale":29},{"sys":23371},{"type":12,"linkType":13,"id":14},{"sys":23373},{"id":21,"type":12,"linkType":22},{"sys":23375},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23377,"metaTitle":369,"metaDescription":370,"mainTitle":23378,"subtitle":388,"heroImage":23393,"ctaButton":411,"ctaLink":412},[368],{"data":23379,"content":23380,"nodeType":74},{},[23381,23387],{"data":23382,"content":23383,"nodeType":78},{},[23384],{"data":23385,"marks":23386,"value":380,"nodeType":82},{},[],{"data":23388,"content":23389,"nodeType":87},{},[23390],{"data":23391,"marks":23392,"value":387,"nodeType":82},{},[],{"metadata":23394,"sys":23397,"fields":23402},{"tags":23395,"concepts":23396},[],[],{"space":23398,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23400,"publishedVersion":62,"revision":44,"locale":29},{"sys":23399},{"type":12,"linkType":13,"id":14},{"sys":23401},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23403},{"url":403,"details":23404,"fileName":409,"contentType":410},{"size":405,"image":23405},{"width":407,"height":408},{"sys":23407,"fields":23410},{"id":23408,"createdAt":23409},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":23411,"slug":23412,"articleIntro":-1,"category":23413},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[23414],{"metadata":23415,"sys":23418,"fields":23425},{"tags":23416,"concepts":23417},[],[],{"space":23419,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23421,"publishedVersion":359,"revision":62,"contentType":23423,"locale":29},{"sys":23420},{"type":12,"linkType":13,"id":14},{"sys":23422},{"id":21,"type":12,"linkType":22},{"sys":23424},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23426,"metaTitle":369,"metaDescription":370,"mainTitle":23427,"subtitle":388,"heroImage":23442,"ctaButton":411,"ctaLink":412},[368],{"data":23428,"content":23429,"nodeType":74},{},[23430,23436],{"data":23431,"content":23432,"nodeType":78},{},[23433],{"data":23434,"marks":23435,"value":380,"nodeType":82},{},[],{"data":23437,"content":23438,"nodeType":87},{},[23439],{"data":23440,"marks":23441,"value":387,"nodeType":82},{},[],{"metadata":23443,"sys":23446,"fields":23451},{"tags":23444,"concepts":23445},[],[],{"space":23447,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23449,"publishedVersion":62,"revision":44,"locale":29},{"sys":23448},{"type":12,"linkType":13,"id":14},{"sys":23450},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23452},{"url":403,"details":23453,"fileName":409,"contentType":410},{"size":405,"image":23454},{"width":407,"height":408},{"sys":23456,"fields":23459},{"id":23457,"createdAt":23458},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":23460,"slug":23461,"articleIntro":23460,"category":23462},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[23463],{"metadata":23464,"sys":23467,"fields":23474},{"tags":23465,"concepts":23466},[],[],{"space":23468,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23470,"publishedVersion":359,"revision":62,"contentType":23472,"locale":29},{"sys":23469},{"type":12,"linkType":13,"id":14},{"sys":23471},{"id":21,"type":12,"linkType":22},{"sys":23473},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23475,"metaTitle":369,"metaDescription":370,"mainTitle":23476,"subtitle":388,"heroImage":23491,"ctaButton":411,"ctaLink":412},[368],{"data":23477,"content":23478,"nodeType":74},{},[23479,23485],{"data":23480,"content":23481,"nodeType":78},{},[23482],{"data":23483,"marks":23484,"value":380,"nodeType":82},{},[],{"data":23486,"content":23487,"nodeType":87},{},[23488],{"data":23489,"marks":23490,"value":387,"nodeType":82},{},[],{"metadata":23492,"sys":23495,"fields":23500},{"tags":23493,"concepts":23494},[],[],{"space":23496,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23498,"publishedVersion":62,"revision":44,"locale":29},{"sys":23497},{"type":12,"linkType":13,"id":14},{"sys":23499},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23501},{"url":403,"details":23502,"fileName":409,"contentType":410},{"size":405,"image":23503},{"width":407,"height":408},{"sys":23505,"fields":23508},{"id":23506,"createdAt":23507},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":23509,"slug":23510,"articleIntro":23509,"category":23511},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[23512],{"metadata":23513,"sys":23516,"fields":23523},{"tags":23514,"concepts":23515},[],[],{"space":23517,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23519,"publishedVersion":359,"revision":62,"contentType":23521,"locale":29},{"sys":23518},{"type":12,"linkType":13,"id":14},{"sys":23520},{"id":21,"type":12,"linkType":22},{"sys":23522},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23524,"metaTitle":369,"metaDescription":370,"mainTitle":23525,"subtitle":388,"heroImage":23540,"ctaButton":411,"ctaLink":412},[368],{"data":23526,"content":23527,"nodeType":74},{},[23528,23534],{"data":23529,"content":23530,"nodeType":78},{},[23531],{"data":23532,"marks":23533,"value":380,"nodeType":82},{},[],{"data":23535,"content":23536,"nodeType":87},{},[23537],{"data":23538,"marks":23539,"value":387,"nodeType":82},{},[],{"metadata":23541,"sys":23544,"fields":23549},{"tags":23542,"concepts":23543},[],[],{"space":23545,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23547,"publishedVersion":62,"revision":44,"locale":29},{"sys":23546},{"type":12,"linkType":13,"id":14},{"sys":23548},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23550},{"url":403,"details":23551,"fileName":409,"contentType":410},{"size":405,"image":23552},{"width":407,"height":408},{"sys":23554,"fields":23557},{"id":23555,"createdAt":23556},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":23558,"slug":23559,"articleIntro":23560,"category":23561},"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.",[23562],{"metadata":23563,"sys":23566,"fields":23573},{"tags":23564,"concepts":23565},[],[],{"space":23567,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23569,"publishedVersion":359,"revision":62,"contentType":23571,"locale":29},{"sys":23568},{"type":12,"linkType":13,"id":14},{"sys":23570},{"id":21,"type":12,"linkType":22},{"sys":23572},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23574,"metaTitle":369,"metaDescription":370,"mainTitle":23575,"subtitle":388,"heroImage":23590,"ctaButton":411,"ctaLink":412},[368],{"data":23576,"content":23577,"nodeType":74},{},[23578,23584],{"data":23579,"content":23580,"nodeType":78},{},[23581],{"data":23582,"marks":23583,"value":380,"nodeType":82},{},[],{"data":23585,"content":23586,"nodeType":87},{},[23587],{"data":23588,"marks":23589,"value":387,"nodeType":82},{},[],{"metadata":23591,"sys":23594,"fields":23599},{"tags":23592,"concepts":23593},[],[],{"space":23595,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23597,"publishedVersion":62,"revision":44,"locale":29},{"sys":23596},{"type":12,"linkType":13,"id":14},{"sys":23598},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23600},{"url":403,"details":23601,"fileName":409,"contentType":410},{"size":405,"image":23602},{"width":407,"height":408},{"sys":23604,"fields":23607},{"id":23605,"createdAt":23606},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":23608,"slug":23609,"articleIntro":23608,"category":23610},"2961 - Titres de participation","compte-2961-titres-de-participation",[23611],{"metadata":23612,"sys":23615,"fields":23622},{"tags":23613,"concepts":23614},[],[],{"space":23616,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23618,"publishedVersion":359,"revision":62,"contentType":23620,"locale":29},{"sys":23617},{"type":12,"linkType":13,"id":14},{"sys":23619},{"id":21,"type":12,"linkType":22},{"sys":23621},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23623,"metaTitle":369,"metaDescription":370,"mainTitle":23624,"subtitle":388,"heroImage":23639,"ctaButton":411,"ctaLink":412},[368],{"data":23625,"content":23626,"nodeType":74},{},[23627,23633],{"data":23628,"content":23629,"nodeType":78},{},[23630],{"data":23631,"marks":23632,"value":380,"nodeType":82},{},[],{"data":23634,"content":23635,"nodeType":87},{},[23636],{"data":23637,"marks":23638,"value":387,"nodeType":82},{},[],{"metadata":23640,"sys":23643,"fields":23648},{"tags":23641,"concepts":23642},[],[],{"space":23644,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23646,"publishedVersion":62,"revision":44,"locale":29},{"sys":23645},{"type":12,"linkType":13,"id":14},{"sys":23647},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23649},{"url":403,"details":23650,"fileName":409,"contentType":410},{"size":405,"image":23651},{"width":407,"height":408},{"sys":23653,"fields":23656},{"id":23654,"createdAt":23655},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":23657,"slug":23658,"articleIntro":23657,"category":23659},"Compte 326 - Emballages","compte-326-emballages",[23660],{"metadata":23661,"sys":23664,"fields":23671},{"tags":23662,"concepts":23663},[],[],{"space":23665,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23667,"publishedVersion":359,"revision":62,"contentType":23669,"locale":29},{"sys":23666},{"type":12,"linkType":13,"id":14},{"sys":23668},{"id":21,"type":12,"linkType":22},{"sys":23670},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23672,"metaTitle":369,"metaDescription":370,"mainTitle":23673,"subtitle":388,"heroImage":23688,"ctaButton":411,"ctaLink":412},[368],{"data":23674,"content":23675,"nodeType":74},{},[23676,23682],{"data":23677,"content":23678,"nodeType":78},{},[23679],{"data":23680,"marks":23681,"value":380,"nodeType":82},{},[],{"data":23683,"content":23684,"nodeType":87},{},[23685],{"data":23686,"marks":23687,"value":387,"nodeType":82},{},[],{"metadata":23689,"sys":23692,"fields":23697},{"tags":23690,"concepts":23691},[],[],{"space":23693,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23695,"publishedVersion":62,"revision":44,"locale":29},{"sys":23694},{"type":12,"linkType":13,"id":14},{"sys":23696},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23698},{"url":403,"details":23699,"fileName":409,"contentType":410},{"size":405,"image":23700},{"width":407,"height":408},{"sys":23702,"fields":23705},{"id":23703,"createdAt":23704},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":23706,"slug":23707,"articleIntro":-1,"category":23708},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[23709],{"metadata":23710,"sys":23713,"fields":23720},{"tags":23711,"concepts":23712},[],[],{"space":23714,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23716,"publishedVersion":359,"revision":62,"contentType":23718,"locale":29},{"sys":23715},{"type":12,"linkType":13,"id":14},{"sys":23717},{"id":21,"type":12,"linkType":22},{"sys":23719},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23721,"metaTitle":369,"metaDescription":370,"mainTitle":23722,"subtitle":388,"heroImage":23737,"ctaButton":411,"ctaLink":412},[368],{"data":23723,"content":23724,"nodeType":74},{},[23725,23731],{"data":23726,"content":23727,"nodeType":78},{},[23728],{"data":23729,"marks":23730,"value":380,"nodeType":82},{},[],{"data":23732,"content":23733,"nodeType":87},{},[23734],{"data":23735,"marks":23736,"value":387,"nodeType":82},{},[],{"metadata":23738,"sys":23741,"fields":23746},{"tags":23739,"concepts":23740},[],[],{"space":23742,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23744,"publishedVersion":62,"revision":44,"locale":29},{"sys":23743},{"type":12,"linkType":13,"id":14},{"sys":23745},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23747},{"url":403,"details":23748,"fileName":409,"contentType":410},{"size":405,"image":23749},{"width":407,"height":408},{"sys":23751,"fields":23754},{"id":23752,"createdAt":23753},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":23755,"slug":23756,"articleIntro":23755,"category":23757},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[23758],{"metadata":23759,"sys":23762,"fields":23769},{"tags":23760,"concepts":23761},[],[],{"space":23763,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23765,"publishedVersion":359,"revision":62,"contentType":23767,"locale":29},{"sys":23764},{"type":12,"linkType":13,"id":14},{"sys":23766},{"id":21,"type":12,"linkType":22},{"sys":23768},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23770,"metaTitle":369,"metaDescription":370,"mainTitle":23771,"subtitle":388,"heroImage":23786,"ctaButton":411,"ctaLink":412},[368],{"data":23772,"content":23773,"nodeType":74},{},[23774,23780],{"data":23775,"content":23776,"nodeType":78},{},[23777],{"data":23778,"marks":23779,"value":380,"nodeType":82},{},[],{"data":23781,"content":23782,"nodeType":87},{},[23783],{"data":23784,"marks":23785,"value":387,"nodeType":82},{},[],{"metadata":23787,"sys":23790,"fields":23795},{"tags":23788,"concepts":23789},[],[],{"space":23791,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23793,"publishedVersion":62,"revision":44,"locale":29},{"sys":23792},{"type":12,"linkType":13,"id":14},{"sys":23794},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23796},{"url":403,"details":23797,"fileName":409,"contentType":410},{"size":405,"image":23798},{"width":407,"height":408},{"sys":23800,"fields":23803},{"id":23801,"createdAt":23802},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":23804,"slug":23805,"articleIntro":23804,"category":23806},"7083 - Locations diverses","compte-7083-locations-diverses",[23807],{"metadata":23808,"sys":23811,"fields":23818},{"tags":23809,"concepts":23810},[],[],{"space":23812,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23814,"publishedVersion":359,"revision":62,"contentType":23816,"locale":29},{"sys":23813},{"type":12,"linkType":13,"id":14},{"sys":23815},{"id":21,"type":12,"linkType":22},{"sys":23817},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23819,"metaTitle":369,"metaDescription":370,"mainTitle":23820,"subtitle":388,"heroImage":23835,"ctaButton":411,"ctaLink":412},[368],{"data":23821,"content":23822,"nodeType":74},{},[23823,23829],{"data":23824,"content":23825,"nodeType":78},{},[23826],{"data":23827,"marks":23828,"value":380,"nodeType":82},{},[],{"data":23830,"content":23831,"nodeType":87},{},[23832],{"data":23833,"marks":23834,"value":387,"nodeType":82},{},[],{"metadata":23836,"sys":23839,"fields":23844},{"tags":23837,"concepts":23838},[],[],{"space":23840,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23842,"publishedVersion":62,"revision":44,"locale":29},{"sys":23841},{"type":12,"linkType":13,"id":14},{"sys":23843},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23845},{"url":403,"details":23846,"fileName":409,"contentType":410},{"size":405,"image":23847},{"width":407,"height":408},{"sys":23849,"fields":23852},{"id":23850,"createdAt":23851},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":23853,"slug":23854,"articleIntro":23853,"category":23855},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[23856],{"metadata":23857,"sys":23860,"fields":23867},{"tags":23858,"concepts":23859},[],[],{"space":23861,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23863,"publishedVersion":359,"revision":62,"contentType":23865,"locale":29},{"sys":23862},{"type":12,"linkType":13,"id":14},{"sys":23864},{"id":21,"type":12,"linkType":22},{"sys":23866},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23868,"metaTitle":369,"metaDescription":370,"mainTitle":23869,"subtitle":388,"heroImage":23884,"ctaButton":411,"ctaLink":412},[368],{"data":23870,"content":23871,"nodeType":74},{},[23872,23878],{"data":23873,"content":23874,"nodeType":78},{},[23875],{"data":23876,"marks":23877,"value":380,"nodeType":82},{},[],{"data":23879,"content":23880,"nodeType":87},{},[23881],{"data":23882,"marks":23883,"value":387,"nodeType":82},{},[],{"metadata":23885,"sys":23888,"fields":23893},{"tags":23886,"concepts":23887},[],[],{"space":23889,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23891,"publishedVersion":62,"revision":44,"locale":29},{"sys":23890},{"type":12,"linkType":13,"id":14},{"sys":23892},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23894},{"url":403,"details":23895,"fileName":409,"contentType":410},{"size":405,"image":23896},{"width":407,"height":408},{"sys":23898,"fields":23901},{"id":23899,"createdAt":23900},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":23902,"slug":23903,"articleIntro":23902,"category":23904},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[23905],{"metadata":23906,"sys":23909,"fields":23916},{"tags":23907,"concepts":23908},[],[],{"space":23910,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23912,"publishedVersion":359,"revision":62,"contentType":23914,"locale":29},{"sys":23911},{"type":12,"linkType":13,"id":14},{"sys":23913},{"id":21,"type":12,"linkType":22},{"sys":23915},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23917,"metaTitle":369,"metaDescription":370,"mainTitle":23918,"subtitle":388,"heroImage":23933,"ctaButton":411,"ctaLink":412},[368],{"data":23919,"content":23920,"nodeType":74},{},[23921,23927],{"data":23922,"content":23923,"nodeType":78},{},[23924],{"data":23925,"marks":23926,"value":380,"nodeType":82},{},[],{"data":23928,"content":23929,"nodeType":87},{},[23930],{"data":23931,"marks":23932,"value":387,"nodeType":82},{},[],{"metadata":23934,"sys":23937,"fields":23942},{"tags":23935,"concepts":23936},[],[],{"space":23938,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23940,"publishedVersion":62,"revision":44,"locale":29},{"sys":23939},{"type":12,"linkType":13,"id":14},{"sys":23941},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23943},{"url":403,"details":23944,"fileName":409,"contentType":410},{"size":405,"image":23945},{"width":407,"height":408},{"sys":23947,"fields":23950},{"id":23948,"createdAt":23949},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":23951,"slug":23952,"articleIntro":23951,"category":23953},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[23954],{"metadata":23955,"sys":23958,"fields":23965},{"tags":23956,"concepts":23957},[],[],{"space":23959,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":23961,"publishedVersion":359,"revision":62,"contentType":23963,"locale":29},{"sys":23960},{"type":12,"linkType":13,"id":14},{"sys":23962},{"id":21,"type":12,"linkType":22},{"sys":23964},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":23966,"metaTitle":369,"metaDescription":370,"mainTitle":23967,"subtitle":388,"heroImage":23982,"ctaButton":411,"ctaLink":412},[368],{"data":23968,"content":23969,"nodeType":74},{},[23970,23976],{"data":23971,"content":23972,"nodeType":78},{},[23973],{"data":23974,"marks":23975,"value":380,"nodeType":82},{},[],{"data":23977,"content":23978,"nodeType":87},{},[23979],{"data":23980,"marks":23981,"value":387,"nodeType":82},{},[],{"metadata":23983,"sys":23986,"fields":23991},{"tags":23984,"concepts":23985},[],[],{"space":23987,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":23989,"publishedVersion":62,"revision":44,"locale":29},{"sys":23988},{"type":12,"linkType":13,"id":14},{"sys":23990},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":23992},{"url":403,"details":23993,"fileName":409,"contentType":410},{"size":405,"image":23994},{"width":407,"height":408},{"sys":23996,"fields":23999},{"id":23997,"createdAt":23998},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":24000,"slug":24001,"articleIntro":24000,"category":24002},"2768 - Intérêts courus","compte-2768-interets-courus",[24003],{"metadata":24004,"sys":24007,"fields":24014},{"tags":24005,"concepts":24006},[],[],{"space":24008,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24010,"publishedVersion":359,"revision":62,"contentType":24012,"locale":29},{"sys":24009},{"type":12,"linkType":13,"id":14},{"sys":24011},{"id":21,"type":12,"linkType":22},{"sys":24013},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24015,"metaTitle":369,"metaDescription":370,"mainTitle":24016,"subtitle":388,"heroImage":24031,"ctaButton":411,"ctaLink":412},[368],{"data":24017,"content":24018,"nodeType":74},{},[24019,24025],{"data":24020,"content":24021,"nodeType":78},{},[24022],{"data":24023,"marks":24024,"value":380,"nodeType":82},{},[],{"data":24026,"content":24027,"nodeType":87},{},[24028],{"data":24029,"marks":24030,"value":387,"nodeType":82},{},[],{"metadata":24032,"sys":24035,"fields":24040},{"tags":24033,"concepts":24034},[],[],{"space":24036,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24038,"publishedVersion":62,"revision":44,"locale":29},{"sys":24037},{"type":12,"linkType":13,"id":14},{"sys":24039},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24041},{"url":403,"details":24042,"fileName":409,"contentType":410},{"size":405,"image":24043},{"width":407,"height":408},{"sys":24045,"fields":24048},{"id":24046,"createdAt":24047},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":24049,"slug":24050,"articleIntro":24049,"category":24051},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[24052],{"metadata":24053,"sys":24056,"fields":24063},{"tags":24054,"concepts":24055},[],[],{"space":24057,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24059,"publishedVersion":359,"revision":62,"contentType":24061,"locale":29},{"sys":24058},{"type":12,"linkType":13,"id":14},{"sys":24060},{"id":21,"type":12,"linkType":22},{"sys":24062},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24064,"metaTitle":369,"metaDescription":370,"mainTitle":24065,"subtitle":388,"heroImage":24080,"ctaButton":411,"ctaLink":412},[368],{"data":24066,"content":24067,"nodeType":74},{},[24068,24074],{"data":24069,"content":24070,"nodeType":78},{},[24071],{"data":24072,"marks":24073,"value":380,"nodeType":82},{},[],{"data":24075,"content":24076,"nodeType":87},{},[24077],{"data":24078,"marks":24079,"value":387,"nodeType":82},{},[],{"metadata":24081,"sys":24084,"fields":24089},{"tags":24082,"concepts":24083},[],[],{"space":24085,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24087,"publishedVersion":62,"revision":44,"locale":29},{"sys":24086},{"type":12,"linkType":13,"id":14},{"sys":24088},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24090},{"url":403,"details":24091,"fileName":409,"contentType":410},{"size":405,"image":24092},{"width":407,"height":408},{"sys":24094,"fields":24097},{"id":24095,"createdAt":24096},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":24098,"slug":24099,"articleIntro":-1,"category":24100},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[24101],{"metadata":24102,"sys":24105,"fields":24112},{"tags":24103,"concepts":24104},[],[],{"space":24106,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24108,"publishedVersion":359,"revision":62,"contentType":24110,"locale":29},{"sys":24107},{"type":12,"linkType":13,"id":14},{"sys":24109},{"id":21,"type":12,"linkType":22},{"sys":24111},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24113,"metaTitle":369,"metaDescription":370,"mainTitle":24114,"subtitle":388,"heroImage":24129,"ctaButton":411,"ctaLink":412},[368],{"data":24115,"content":24116,"nodeType":74},{},[24117,24123],{"data":24118,"content":24119,"nodeType":78},{},[24120],{"data":24121,"marks":24122,"value":380,"nodeType":82},{},[],{"data":24124,"content":24125,"nodeType":87},{},[24126],{"data":24127,"marks":24128,"value":387,"nodeType":82},{},[],{"metadata":24130,"sys":24133,"fields":24138},{"tags":24131,"concepts":24132},[],[],{"space":24134,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24136,"publishedVersion":62,"revision":44,"locale":29},{"sys":24135},{"type":12,"linkType":13,"id":14},{"sys":24137},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24139},{"url":403,"details":24140,"fileName":409,"contentType":410},{"size":405,"image":24141},{"width":407,"height":408},{"sys":24143,"fields":24146},{"id":24144,"createdAt":24145},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":24147,"slug":24148,"articleIntro":24147,"category":24149},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[24150],{"metadata":24151,"sys":24154,"fields":24161},{"tags":24152,"concepts":24153},[],[],{"space":24155,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24157,"publishedVersion":359,"revision":62,"contentType":24159,"locale":29},{"sys":24156},{"type":12,"linkType":13,"id":14},{"sys":24158},{"id":21,"type":12,"linkType":22},{"sys":24160},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24162,"metaTitle":369,"metaDescription":370,"mainTitle":24163,"subtitle":388,"heroImage":24178,"ctaButton":411,"ctaLink":412},[368],{"data":24164,"content":24165,"nodeType":74},{},[24166,24172],{"data":24167,"content":24168,"nodeType":78},{},[24169],{"data":24170,"marks":24171,"value":380,"nodeType":82},{},[],{"data":24173,"content":24174,"nodeType":87},{},[24175],{"data":24176,"marks":24177,"value":387,"nodeType":82},{},[],{"metadata":24179,"sys":24182,"fields":24187},{"tags":24180,"concepts":24181},[],[],{"space":24183,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24185,"publishedVersion":62,"revision":44,"locale":29},{"sys":24184},{"type":12,"linkType":13,"id":14},{"sys":24186},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24188},{"url":403,"details":24189,"fileName":409,"contentType":410},{"size":405,"image":24190},{"width":407,"height":408},{"sys":24192,"fields":24195},{"id":24193,"createdAt":24194},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":24196,"slug":24197,"articleIntro":24196,"category":24198},"Compte 101 - Capital","compte-101-capital",[24199],{"metadata":24200,"sys":24203,"fields":24210},{"tags":24201,"concepts":24202},[],[],{"space":24204,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24206,"publishedVersion":359,"revision":62,"contentType":24208,"locale":29},{"sys":24205},{"type":12,"linkType":13,"id":14},{"sys":24207},{"id":21,"type":12,"linkType":22},{"sys":24209},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24211,"metaTitle":369,"metaDescription":370,"mainTitle":24212,"subtitle":388,"heroImage":24227,"ctaButton":411,"ctaLink":412},[368],{"data":24213,"content":24214,"nodeType":74},{},[24215,24221],{"data":24216,"content":24217,"nodeType":78},{},[24218],{"data":24219,"marks":24220,"value":380,"nodeType":82},{},[],{"data":24222,"content":24223,"nodeType":87},{},[24224],{"data":24225,"marks":24226,"value":387,"nodeType":82},{},[],{"metadata":24228,"sys":24231,"fields":24236},{"tags":24229,"concepts":24230},[],[],{"space":24232,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24234,"publishedVersion":62,"revision":44,"locale":29},{"sys":24233},{"type":12,"linkType":13,"id":14},{"sys":24235},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24237},{"url":403,"details":24238,"fileName":409,"contentType":410},{"size":405,"image":24239},{"width":407,"height":408},{"sys":24241,"fields":24244},{"id":24242,"createdAt":24243},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":24245,"slug":24246,"articleIntro":24247,"category":24248},"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",[24249],{"metadata":24250,"sys":24253,"fields":24260},{"tags":24251,"concepts":24252},[],[],{"space":24254,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24256,"publishedVersion":359,"revision":62,"contentType":24258,"locale":29},{"sys":24255},{"type":12,"linkType":13,"id":14},{"sys":24257},{"id":21,"type":12,"linkType":22},{"sys":24259},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24261,"metaTitle":369,"metaDescription":370,"mainTitle":24262,"subtitle":388,"heroImage":24277,"ctaButton":411,"ctaLink":412},[368],{"data":24263,"content":24264,"nodeType":74},{},[24265,24271],{"data":24266,"content":24267,"nodeType":78},{},[24268],{"data":24269,"marks":24270,"value":380,"nodeType":82},{},[],{"data":24272,"content":24273,"nodeType":87},{},[24274],{"data":24275,"marks":24276,"value":387,"nodeType":82},{},[],{"metadata":24278,"sys":24281,"fields":24286},{"tags":24279,"concepts":24280},[],[],{"space":24282,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24284,"publishedVersion":62,"revision":44,"locale":29},{"sys":24283},{"type":12,"linkType":13,"id":14},{"sys":24285},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24287},{"url":403,"details":24288,"fileName":409,"contentType":410},{"size":405,"image":24289},{"width":407,"height":408},{"sys":24291,"fields":24294},{"id":24292,"createdAt":24293},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":24295,"slug":24296,"articleIntro":24295,"category":24297},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[24298],{"metadata":24299,"sys":24302,"fields":24309},{"tags":24300,"concepts":24301},[],[],{"space":24303,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24305,"publishedVersion":359,"revision":62,"contentType":24307,"locale":29},{"sys":24304},{"type":12,"linkType":13,"id":14},{"sys":24306},{"id":21,"type":12,"linkType":22},{"sys":24308},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24310,"metaTitle":369,"metaDescription":370,"mainTitle":24311,"subtitle":388,"heroImage":24326,"ctaButton":411,"ctaLink":412},[368],{"data":24312,"content":24313,"nodeType":74},{},[24314,24320],{"data":24315,"content":24316,"nodeType":78},{},[24317],{"data":24318,"marks":24319,"value":380,"nodeType":82},{},[],{"data":24321,"content":24322,"nodeType":87},{},[24323],{"data":24324,"marks":24325,"value":387,"nodeType":82},{},[],{"metadata":24327,"sys":24330,"fields":24335},{"tags":24328,"concepts":24329},[],[],{"space":24331,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24333,"publishedVersion":62,"revision":44,"locale":29},{"sys":24332},{"type":12,"linkType":13,"id":14},{"sys":24334},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24336},{"url":403,"details":24337,"fileName":409,"contentType":410},{"size":405,"image":24338},{"width":407,"height":408},{"sys":24340,"fields":24343},{"id":24341,"createdAt":24342},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":24344,"slug":24345,"articleIntro":24344,"category":24346},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[24347],{"metadata":24348,"sys":24351,"fields":24358},{"tags":24349,"concepts":24350},[],[],{"space":24352,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24354,"publishedVersion":359,"revision":62,"contentType":24356,"locale":29},{"sys":24353},{"type":12,"linkType":13,"id":14},{"sys":24355},{"id":21,"type":12,"linkType":22},{"sys":24357},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24359,"metaTitle":369,"metaDescription":370,"mainTitle":24360,"subtitle":388,"heroImage":24375,"ctaButton":411,"ctaLink":412},[368],{"data":24361,"content":24362,"nodeType":74},{},[24363,24369],{"data":24364,"content":24365,"nodeType":78},{},[24366],{"data":24367,"marks":24368,"value":380,"nodeType":82},{},[],{"data":24370,"content":24371,"nodeType":87},{},[24372],{"data":24373,"marks":24374,"value":387,"nodeType":82},{},[],{"metadata":24376,"sys":24379,"fields":24384},{"tags":24377,"concepts":24378},[],[],{"space":24380,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24382,"publishedVersion":62,"revision":44,"locale":29},{"sys":24381},{"type":12,"linkType":13,"id":14},{"sys":24383},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24385},{"url":403,"details":24386,"fileName":409,"contentType":410},{"size":405,"image":24387},{"width":407,"height":408},{"sys":24389,"fields":24392},{"id":24390,"createdAt":24391},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":24393,"slug":24394,"articleIntro":24393,"category":24395},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[24396],{"metadata":24397,"sys":24400,"fields":24407},{"tags":24398,"concepts":24399},[],[],{"space":24401,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24403,"publishedVersion":359,"revision":62,"contentType":24405,"locale":29},{"sys":24402},{"type":12,"linkType":13,"id":14},{"sys":24404},{"id":21,"type":12,"linkType":22},{"sys":24406},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24408,"metaTitle":369,"metaDescription":370,"mainTitle":24409,"subtitle":388,"heroImage":24424,"ctaButton":411,"ctaLink":412},[368],{"data":24410,"content":24411,"nodeType":74},{},[24412,24418],{"data":24413,"content":24414,"nodeType":78},{},[24415],{"data":24416,"marks":24417,"value":380,"nodeType":82},{},[],{"data":24419,"content":24420,"nodeType":87},{},[24421],{"data":24422,"marks":24423,"value":387,"nodeType":82},{},[],{"metadata":24425,"sys":24428,"fields":24433},{"tags":24426,"concepts":24427},[],[],{"space":24429,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24431,"publishedVersion":62,"revision":44,"locale":29},{"sys":24430},{"type":12,"linkType":13,"id":14},{"sys":24432},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24434},{"url":403,"details":24435,"fileName":409,"contentType":410},{"size":405,"image":24436},{"width":407,"height":408},{"sys":24438,"fields":24441},{"id":24439,"createdAt":24440},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":24442,"slug":24443,"articleIntro":-1,"category":24444},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[24445],{"metadata":24446,"sys":24449,"fields":24456},{"tags":24447,"concepts":24448},[],[],{"space":24450,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24452,"publishedVersion":359,"revision":62,"contentType":24454,"locale":29},{"sys":24451},{"type":12,"linkType":13,"id":14},{"sys":24453},{"id":21,"type":12,"linkType":22},{"sys":24455},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24457,"metaTitle":369,"metaDescription":370,"mainTitle":24458,"subtitle":388,"heroImage":24473,"ctaButton":411,"ctaLink":412},[368],{"data":24459,"content":24460,"nodeType":74},{},[24461,24467],{"data":24462,"content":24463,"nodeType":78},{},[24464],{"data":24465,"marks":24466,"value":380,"nodeType":82},{},[],{"data":24468,"content":24469,"nodeType":87},{},[24470],{"data":24471,"marks":24472,"value":387,"nodeType":82},{},[],{"metadata":24474,"sys":24477,"fields":24482},{"tags":24475,"concepts":24476},[],[],{"space":24478,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24480,"publishedVersion":62,"revision":44,"locale":29},{"sys":24479},{"type":12,"linkType":13,"id":14},{"sys":24481},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24483},{"url":403,"details":24484,"fileName":409,"contentType":410},{"size":405,"image":24485},{"width":407,"height":408},{"sys":24487,"fields":24490},{"id":24488,"createdAt":24489},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":24491,"slug":24492,"articleIntro":24491,"category":24493},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[24494],{"metadata":24495,"sys":24498,"fields":24505},{"tags":24496,"concepts":24497},[],[],{"space":24499,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24501,"publishedVersion":359,"revision":62,"contentType":24503,"locale":29},{"sys":24500},{"type":12,"linkType":13,"id":14},{"sys":24502},{"id":21,"type":12,"linkType":22},{"sys":24504},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24506,"metaTitle":369,"metaDescription":370,"mainTitle":24507,"subtitle":388,"heroImage":24522,"ctaButton":411,"ctaLink":412},[368],{"data":24508,"content":24509,"nodeType":74},{},[24510,24516],{"data":24511,"content":24512,"nodeType":78},{},[24513],{"data":24514,"marks":24515,"value":380,"nodeType":82},{},[],{"data":24517,"content":24518,"nodeType":87},{},[24519],{"data":24520,"marks":24521,"value":387,"nodeType":82},{},[],{"metadata":24523,"sys":24526,"fields":24531},{"tags":24524,"concepts":24525},[],[],{"space":24527,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24529,"publishedVersion":62,"revision":44,"locale":29},{"sys":24528},{"type":12,"linkType":13,"id":14},{"sys":24530},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24532},{"url":403,"details":24533,"fileName":409,"contentType":410},{"size":405,"image":24534},{"width":407,"height":408},{"sys":24536,"fields":24539},{"id":24537,"createdAt":24538},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":24540,"slug":24541,"articleIntro":24540,"category":24542},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[24543],{"metadata":24544,"sys":24547,"fields":24554},{"tags":24545,"concepts":24546},[],[],{"space":24548,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24550,"publishedVersion":359,"revision":62,"contentType":24552,"locale":29},{"sys":24549},{"type":12,"linkType":13,"id":14},{"sys":24551},{"id":21,"type":12,"linkType":22},{"sys":24553},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24555,"metaTitle":369,"metaDescription":370,"mainTitle":24556,"subtitle":388,"heroImage":24571,"ctaButton":411,"ctaLink":412},[368],{"data":24557,"content":24558,"nodeType":74},{},[24559,24565],{"data":24560,"content":24561,"nodeType":78},{},[24562],{"data":24563,"marks":24564,"value":380,"nodeType":82},{},[],{"data":24566,"content":24567,"nodeType":87},{},[24568],{"data":24569,"marks":24570,"value":387,"nodeType":82},{},[],{"metadata":24572,"sys":24575,"fields":24580},{"tags":24573,"concepts":24574},[],[],{"space":24576,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24578,"publishedVersion":62,"revision":44,"locale":29},{"sys":24577},{"type":12,"linkType":13,"id":14},{"sys":24579},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24581},{"url":403,"details":24582,"fileName":409,"contentType":410},{"size":405,"image":24583},{"width":407,"height":408},{"sys":24585,"fields":24588},{"id":24586,"createdAt":24587},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":24589,"slug":24590,"articleIntro":-1,"category":24591},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[24592],{"metadata":24593,"sys":24596,"fields":24603},{"tags":24594,"concepts":24595},[],[],{"space":24597,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24599,"publishedVersion":359,"revision":62,"contentType":24601,"locale":29},{"sys":24598},{"type":12,"linkType":13,"id":14},{"sys":24600},{"id":21,"type":12,"linkType":22},{"sys":24602},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24604,"metaTitle":369,"metaDescription":370,"mainTitle":24605,"subtitle":388,"heroImage":24620,"ctaButton":411,"ctaLink":412},[368],{"data":24606,"content":24607,"nodeType":74},{},[24608,24614],{"data":24609,"content":24610,"nodeType":78},{},[24611],{"data":24612,"marks":24613,"value":380,"nodeType":82},{},[],{"data":24615,"content":24616,"nodeType":87},{},[24617],{"data":24618,"marks":24619,"value":387,"nodeType":82},{},[],{"metadata":24621,"sys":24624,"fields":24629},{"tags":24622,"concepts":24623},[],[],{"space":24625,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24627,"publishedVersion":62,"revision":44,"locale":29},{"sys":24626},{"type":12,"linkType":13,"id":14},{"sys":24628},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24630},{"url":403,"details":24631,"fileName":409,"contentType":410},{"size":405,"image":24632},{"width":407,"height":408},{"sys":24634,"fields":24637},{"id":24635,"createdAt":24636},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":24638,"slug":24639,"articleIntro":24638,"category":24640},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[24641],{"metadata":24642,"sys":24645,"fields":24652},{"tags":24643,"concepts":24644},[],[],{"space":24646,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24648,"publishedVersion":359,"revision":62,"contentType":24650,"locale":29},{"sys":24647},{"type":12,"linkType":13,"id":14},{"sys":24649},{"id":21,"type":12,"linkType":22},{"sys":24651},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24653,"metaTitle":369,"metaDescription":370,"mainTitle":24654,"subtitle":388,"heroImage":24669,"ctaButton":411,"ctaLink":412},[368],{"data":24655,"content":24656,"nodeType":74},{},[24657,24663],{"data":24658,"content":24659,"nodeType":78},{},[24660],{"data":24661,"marks":24662,"value":380,"nodeType":82},{},[],{"data":24664,"content":24665,"nodeType":87},{},[24666],{"data":24667,"marks":24668,"value":387,"nodeType":82},{},[],{"metadata":24670,"sys":24673,"fields":24678},{"tags":24671,"concepts":24672},[],[],{"space":24674,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24676,"publishedVersion":62,"revision":44,"locale":29},{"sys":24675},{"type":12,"linkType":13,"id":14},{"sys":24677},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24679},{"url":403,"details":24680,"fileName":409,"contentType":410},{"size":405,"image":24681},{"width":407,"height":408},{"sys":24683,"fields":24686},{"id":24684,"createdAt":24685},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":24687,"slug":24688,"articleIntro":24687,"category":24689},"Compte 53 - Caisse","compte-53-caisse",[24690],{"metadata":24691,"sys":24694,"fields":24701},{"tags":24692,"concepts":24693},[],[],{"space":24695,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24697,"publishedVersion":359,"revision":62,"contentType":24699,"locale":29},{"sys":24696},{"type":12,"linkType":13,"id":14},{"sys":24698},{"id":21,"type":12,"linkType":22},{"sys":24700},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24702,"metaTitle":369,"metaDescription":370,"mainTitle":24703,"subtitle":388,"heroImage":24718,"ctaButton":411,"ctaLink":412},[368],{"data":24704,"content":24705,"nodeType":74},{},[24706,24712],{"data":24707,"content":24708,"nodeType":78},{},[24709],{"data":24710,"marks":24711,"value":380,"nodeType":82},{},[],{"data":24713,"content":24714,"nodeType":87},{},[24715],{"data":24716,"marks":24717,"value":387,"nodeType":82},{},[],{"metadata":24719,"sys":24722,"fields":24727},{"tags":24720,"concepts":24721},[],[],{"space":24723,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24725,"publishedVersion":62,"revision":44,"locale":29},{"sys":24724},{"type":12,"linkType":13,"id":14},{"sys":24726},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24728},{"url":403,"details":24729,"fileName":409,"contentType":410},{"size":405,"image":24730},{"width":407,"height":408},{"sys":24732,"fields":24735},{"id":24733,"createdAt":24734},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":24736,"slug":24737,"articleIntro":24736,"category":24738},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[24739],{"metadata":24740,"sys":24743,"fields":24750},{"tags":24741,"concepts":24742},[],[],{"space":24744,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24746,"publishedVersion":359,"revision":62,"contentType":24748,"locale":29},{"sys":24745},{"type":12,"linkType":13,"id":14},{"sys":24747},{"id":21,"type":12,"linkType":22},{"sys":24749},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24751,"metaTitle":369,"metaDescription":370,"mainTitle":24752,"subtitle":388,"heroImage":24767,"ctaButton":411,"ctaLink":412},[368],{"data":24753,"content":24754,"nodeType":74},{},[24755,24761],{"data":24756,"content":24757,"nodeType":78},{},[24758],{"data":24759,"marks":24760,"value":380,"nodeType":82},{},[],{"data":24762,"content":24763,"nodeType":87},{},[24764],{"data":24765,"marks":24766,"value":387,"nodeType":82},{},[],{"metadata":24768,"sys":24771,"fields":24776},{"tags":24769,"concepts":24770},[],[],{"space":24772,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24774,"publishedVersion":62,"revision":44,"locale":29},{"sys":24773},{"type":12,"linkType":13,"id":14},{"sys":24775},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24777},{"url":403,"details":24778,"fileName":409,"contentType":410},{"size":405,"image":24779},{"width":407,"height":408},{"sys":24781,"fields":24784},{"id":24782,"createdAt":24783},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":24785,"slug":24786,"articleIntro":24785,"category":24787},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[24788],{"metadata":24789,"sys":24792,"fields":24799},{"tags":24790,"concepts":24791},[],[],{"space":24793,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24795,"publishedVersion":359,"revision":62,"contentType":24797,"locale":29},{"sys":24794},{"type":12,"linkType":13,"id":14},{"sys":24796},{"id":21,"type":12,"linkType":22},{"sys":24798},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24800,"metaTitle":369,"metaDescription":370,"mainTitle":24801,"subtitle":388,"heroImage":24816,"ctaButton":411,"ctaLink":412},[368],{"data":24802,"content":24803,"nodeType":74},{},[24804,24810],{"data":24805,"content":24806,"nodeType":78},{},[24807],{"data":24808,"marks":24809,"value":380,"nodeType":82},{},[],{"data":24811,"content":24812,"nodeType":87},{},[24813],{"data":24814,"marks":24815,"value":387,"nodeType":82},{},[],{"metadata":24817,"sys":24820,"fields":24825},{"tags":24818,"concepts":24819},[],[],{"space":24821,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24823,"publishedVersion":62,"revision":44,"locale":29},{"sys":24822},{"type":12,"linkType":13,"id":14},{"sys":24824},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24826},{"url":403,"details":24827,"fileName":409,"contentType":410},{"size":405,"image":24828},{"width":407,"height":408},{"sys":24830,"fields":24833},{"id":24831,"createdAt":24832},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":24834,"slug":24835,"articleIntro":24834,"category":24836},"6378 - Taxes diverses","compte-6378-taxes-diverses",[24837],{"metadata":24838,"sys":24841,"fields":24848},{"tags":24839,"concepts":24840},[],[],{"space":24842,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24844,"publishedVersion":359,"revision":62,"contentType":24846,"locale":29},{"sys":24843},{"type":12,"linkType":13,"id":14},{"sys":24845},{"id":21,"type":12,"linkType":22},{"sys":24847},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24849,"metaTitle":369,"metaDescription":370,"mainTitle":24850,"subtitle":388,"heroImage":24865,"ctaButton":411,"ctaLink":412},[368],{"data":24851,"content":24852,"nodeType":74},{},[24853,24859],{"data":24854,"content":24855,"nodeType":78},{},[24856],{"data":24857,"marks":24858,"value":380,"nodeType":82},{},[],{"data":24860,"content":24861,"nodeType":87},{},[24862],{"data":24863,"marks":24864,"value":387,"nodeType":82},{},[],{"metadata":24866,"sys":24869,"fields":24874},{"tags":24867,"concepts":24868},[],[],{"space":24870,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24872,"publishedVersion":62,"revision":44,"locale":29},{"sys":24871},{"type":12,"linkType":13,"id":14},{"sys":24873},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24875},{"url":403,"details":24876,"fileName":409,"contentType":410},{"size":405,"image":24877},{"width":407,"height":408},{"sys":24879,"fields":24882},{"id":24880,"createdAt":24881},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":24883,"slug":24884,"articleIntro":-1,"category":24885},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[24886],{"metadata":24887,"sys":24890,"fields":24897},{"tags":24888,"concepts":24889},[],[],{"space":24891,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24893,"publishedVersion":359,"revision":62,"contentType":24895,"locale":29},{"sys":24892},{"type":12,"linkType":13,"id":14},{"sys":24894},{"id":21,"type":12,"linkType":22},{"sys":24896},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24898,"metaTitle":369,"metaDescription":370,"mainTitle":24899,"subtitle":388,"heroImage":24914,"ctaButton":411,"ctaLink":412},[368],{"data":24900,"content":24901,"nodeType":74},{},[24902,24908],{"data":24903,"content":24904,"nodeType":78},{},[24905],{"data":24906,"marks":24907,"value":380,"nodeType":82},{},[],{"data":24909,"content":24910,"nodeType":87},{},[24911],{"data":24912,"marks":24913,"value":387,"nodeType":82},{},[],{"metadata":24915,"sys":24918,"fields":24923},{"tags":24916,"concepts":24917},[],[],{"space":24919,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24921,"publishedVersion":62,"revision":44,"locale":29},{"sys":24920},{"type":12,"linkType":13,"id":14},{"sys":24922},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24924},{"url":403,"details":24925,"fileName":409,"contentType":410},{"size":405,"image":24926},{"width":407,"height":408},{"sys":24928,"fields":24931},{"id":24929,"createdAt":24930},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":24932,"slug":24933,"articleIntro":-1,"category":24934},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[24935],{"metadata":24936,"sys":24939,"fields":24946},{"tags":24937,"concepts":24938},[],[],{"space":24940,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24942,"publishedVersion":359,"revision":62,"contentType":24944,"locale":29},{"sys":24941},{"type":12,"linkType":13,"id":14},{"sys":24943},{"id":21,"type":12,"linkType":22},{"sys":24945},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24947,"metaTitle":369,"metaDescription":370,"mainTitle":24948,"subtitle":388,"heroImage":24963,"ctaButton":411,"ctaLink":412},[368],{"data":24949,"content":24950,"nodeType":74},{},[24951,24957],{"data":24952,"content":24953,"nodeType":78},{},[24954],{"data":24955,"marks":24956,"value":380,"nodeType":82},{},[],{"data":24958,"content":24959,"nodeType":87},{},[24960],{"data":24961,"marks":24962,"value":387,"nodeType":82},{},[],{"metadata":24964,"sys":24967,"fields":24972},{"tags":24965,"concepts":24966},[],[],{"space":24968,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":24970,"publishedVersion":62,"revision":44,"locale":29},{"sys":24969},{"type":12,"linkType":13,"id":14},{"sys":24971},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":24973},{"url":403,"details":24974,"fileName":409,"contentType":410},{"size":405,"image":24975},{"width":407,"height":408},{"sys":24977,"fields":24980},{"id":24978,"createdAt":24979},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":24981,"slug":24982,"articleIntro":24981,"category":24983},"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",[24984],{"metadata":24985,"sys":24988,"fields":24995},{"tags":24986,"concepts":24987},[],[],{"space":24989,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":24991,"publishedVersion":359,"revision":62,"contentType":24993,"locale":29},{"sys":24990},{"type":12,"linkType":13,"id":14},{"sys":24992},{"id":21,"type":12,"linkType":22},{"sys":24994},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":24996,"metaTitle":369,"metaDescription":370,"mainTitle":24997,"subtitle":388,"heroImage":25012,"ctaButton":411,"ctaLink":412},[368],{"data":24998,"content":24999,"nodeType":74},{},[25000,25006],{"data":25001,"content":25002,"nodeType":78},{},[25003],{"data":25004,"marks":25005,"value":380,"nodeType":82},{},[],{"data":25007,"content":25008,"nodeType":87},{},[25009],{"data":25010,"marks":25011,"value":387,"nodeType":82},{},[],{"metadata":25013,"sys":25016,"fields":25021},{"tags":25014,"concepts":25015},[],[],{"space":25017,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25019,"publishedVersion":62,"revision":44,"locale":29},{"sys":25018},{"type":12,"linkType":13,"id":14},{"sys":25020},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25022},{"url":403,"details":25023,"fileName":409,"contentType":410},{"size":405,"image":25024},{"width":407,"height":408},{"sys":25026,"fields":25029},{"id":25027,"createdAt":25028},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":25030,"slug":25031,"articleIntro":25030,"category":25032},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[25033],{"metadata":25034,"sys":25037,"fields":25044},{"tags":25035,"concepts":25036},[],[],{"space":25038,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25040,"publishedVersion":359,"revision":62,"contentType":25042,"locale":29},{"sys":25039},{"type":12,"linkType":13,"id":14},{"sys":25041},{"id":21,"type":12,"linkType":22},{"sys":25043},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25045,"metaTitle":369,"metaDescription":370,"mainTitle":25046,"subtitle":388,"heroImage":25061,"ctaButton":411,"ctaLink":412},[368],{"data":25047,"content":25048,"nodeType":74},{},[25049,25055],{"data":25050,"content":25051,"nodeType":78},{},[25052],{"data":25053,"marks":25054,"value":380,"nodeType":82},{},[],{"data":25056,"content":25057,"nodeType":87},{},[25058],{"data":25059,"marks":25060,"value":387,"nodeType":82},{},[],{"metadata":25062,"sys":25065,"fields":25070},{"tags":25063,"concepts":25064},[],[],{"space":25066,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25068,"publishedVersion":62,"revision":44,"locale":29},{"sys":25067},{"type":12,"linkType":13,"id":14},{"sys":25069},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25071},{"url":403,"details":25072,"fileName":409,"contentType":410},{"size":405,"image":25073},{"width":407,"height":408},{"sys":25075,"fields":25078},{"id":25076,"createdAt":25077},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":25079,"slug":25080,"articleIntro":25079,"category":25081},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[25082],{"metadata":25083,"sys":25086,"fields":25093},{"tags":25084,"concepts":25085},[],[],{"space":25087,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25089,"publishedVersion":359,"revision":62,"contentType":25091,"locale":29},{"sys":25088},{"type":12,"linkType":13,"id":14},{"sys":25090},{"id":21,"type":12,"linkType":22},{"sys":25092},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25094,"metaTitle":369,"metaDescription":370,"mainTitle":25095,"subtitle":388,"heroImage":25110,"ctaButton":411,"ctaLink":412},[368],{"data":25096,"content":25097,"nodeType":74},{},[25098,25104],{"data":25099,"content":25100,"nodeType":78},{},[25101],{"data":25102,"marks":25103,"value":380,"nodeType":82},{},[],{"data":25105,"content":25106,"nodeType":87},{},[25107],{"data":25108,"marks":25109,"value":387,"nodeType":82},{},[],{"metadata":25111,"sys":25114,"fields":25119},{"tags":25112,"concepts":25113},[],[],{"space":25115,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25117,"publishedVersion":62,"revision":44,"locale":29},{"sys":25116},{"type":12,"linkType":13,"id":14},{"sys":25118},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25120},{"url":403,"details":25121,"fileName":409,"contentType":410},{"size":405,"image":25122},{"width":407,"height":408},{"sys":25124,"fields":25127},{"id":25125,"createdAt":25126},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":25128,"slug":25129,"articleIntro":-1,"category":25130},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[25131],{"metadata":25132,"sys":25135,"fields":25142},{"tags":25133,"concepts":25134},[],[],{"space":25136,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25138,"publishedVersion":359,"revision":62,"contentType":25140,"locale":29},{"sys":25137},{"type":12,"linkType":13,"id":14},{"sys":25139},{"id":21,"type":12,"linkType":22},{"sys":25141},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25143,"metaTitle":369,"metaDescription":370,"mainTitle":25144,"subtitle":388,"heroImage":25159,"ctaButton":411,"ctaLink":412},[368],{"data":25145,"content":25146,"nodeType":74},{},[25147,25153],{"data":25148,"content":25149,"nodeType":78},{},[25150],{"data":25151,"marks":25152,"value":380,"nodeType":82},{},[],{"data":25154,"content":25155,"nodeType":87},{},[25156],{"data":25157,"marks":25158,"value":387,"nodeType":82},{},[],{"metadata":25160,"sys":25163,"fields":25168},{"tags":25161,"concepts":25162},[],[],{"space":25164,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25166,"publishedVersion":62,"revision":44,"locale":29},{"sys":25165},{"type":12,"linkType":13,"id":14},{"sys":25167},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25169},{"url":403,"details":25170,"fileName":409,"contentType":410},{"size":405,"image":25171},{"width":407,"height":408},{"sys":25173,"fields":25176},{"id":25174,"createdAt":25175},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":25177,"slug":25178,"articleIntro":-1,"category":25179},"Compte 704 - Travaux","compte-704---travaux",[25180],{"metadata":25181,"sys":25184,"fields":25191},{"tags":25182,"concepts":25183},[],[],{"space":25185,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25187,"publishedVersion":359,"revision":62,"contentType":25189,"locale":29},{"sys":25186},{"type":12,"linkType":13,"id":14},{"sys":25188},{"id":21,"type":12,"linkType":22},{"sys":25190},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25192,"metaTitle":369,"metaDescription":370,"mainTitle":25193,"subtitle":388,"heroImage":25208,"ctaButton":411,"ctaLink":412},[368],{"data":25194,"content":25195,"nodeType":74},{},[25196,25202],{"data":25197,"content":25198,"nodeType":78},{},[25199],{"data":25200,"marks":25201,"value":380,"nodeType":82},{},[],{"data":25203,"content":25204,"nodeType":87},{},[25205],{"data":25206,"marks":25207,"value":387,"nodeType":82},{},[],{"metadata":25209,"sys":25212,"fields":25217},{"tags":25210,"concepts":25211},[],[],{"space":25213,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25215,"publishedVersion":62,"revision":44,"locale":29},{"sys":25214},{"type":12,"linkType":13,"id":14},{"sys":25216},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25218},{"url":403,"details":25219,"fileName":409,"contentType":410},{"size":405,"image":25220},{"width":407,"height":408},{"sys":25222,"fields":25225},{"id":25223,"createdAt":25224},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":25226,"slug":25227,"articleIntro":25226,"category":25228},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[25229],{"metadata":25230,"sys":25233,"fields":25240},{"tags":25231,"concepts":25232},[],[],{"space":25234,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25236,"publishedVersion":359,"revision":62,"contentType":25238,"locale":29},{"sys":25235},{"type":12,"linkType":13,"id":14},{"sys":25237},{"id":21,"type":12,"linkType":22},{"sys":25239},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25241,"metaTitle":369,"metaDescription":370,"mainTitle":25242,"subtitle":388,"heroImage":25257,"ctaButton":411,"ctaLink":412},[368],{"data":25243,"content":25244,"nodeType":74},{},[25245,25251],{"data":25246,"content":25247,"nodeType":78},{},[25248],{"data":25249,"marks":25250,"value":380,"nodeType":82},{},[],{"data":25252,"content":25253,"nodeType":87},{},[25254],{"data":25255,"marks":25256,"value":387,"nodeType":82},{},[],{"metadata":25258,"sys":25261,"fields":25266},{"tags":25259,"concepts":25260},[],[],{"space":25262,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25264,"publishedVersion":62,"revision":44,"locale":29},{"sys":25263},{"type":12,"linkType":13,"id":14},{"sys":25265},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25267},{"url":403,"details":25268,"fileName":409,"contentType":410},{"size":405,"image":25269},{"width":407,"height":408},{"sys":25271,"fields":25274},{"id":25272,"createdAt":25273},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":25275,"slug":25276,"articleIntro":25275,"category":25277},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[25278],{"metadata":25279,"sys":25282,"fields":25289},{"tags":25280,"concepts":25281},[],[],{"space":25283,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25285,"publishedVersion":359,"revision":62,"contentType":25287,"locale":29},{"sys":25284},{"type":12,"linkType":13,"id":14},{"sys":25286},{"id":21,"type":12,"linkType":22},{"sys":25288},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25290,"metaTitle":369,"metaDescription":370,"mainTitle":25291,"subtitle":388,"heroImage":25306,"ctaButton":411,"ctaLink":412},[368],{"data":25292,"content":25293,"nodeType":74},{},[25294,25300],{"data":25295,"content":25296,"nodeType":78},{},[25297],{"data":25298,"marks":25299,"value":380,"nodeType":82},{},[],{"data":25301,"content":25302,"nodeType":87},{},[25303],{"data":25304,"marks":25305,"value":387,"nodeType":82},{},[],{"metadata":25307,"sys":25310,"fields":25315},{"tags":25308,"concepts":25309},[],[],{"space":25311,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25313,"publishedVersion":62,"revision":44,"locale":29},{"sys":25312},{"type":12,"linkType":13,"id":14},{"sys":25314},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25316},{"url":403,"details":25317,"fileName":409,"contentType":410},{"size":405,"image":25318},{"width":407,"height":408},{"sys":25320,"fields":25323},{"id":25321,"createdAt":25322},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":25324,"slug":25325,"articleIntro":25324,"category":25326},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[25327],{"metadata":25328,"sys":25331,"fields":25338},{"tags":25329,"concepts":25330},[],[],{"space":25332,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25334,"publishedVersion":359,"revision":62,"contentType":25336,"locale":29},{"sys":25333},{"type":12,"linkType":13,"id":14},{"sys":25335},{"id":21,"type":12,"linkType":22},{"sys":25337},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25339,"metaTitle":369,"metaDescription":370,"mainTitle":25340,"subtitle":388,"heroImage":25355,"ctaButton":411,"ctaLink":412},[368],{"data":25341,"content":25342,"nodeType":74},{},[25343,25349],{"data":25344,"content":25345,"nodeType":78},{},[25346],{"data":25347,"marks":25348,"value":380,"nodeType":82},{},[],{"data":25350,"content":25351,"nodeType":87},{},[25352],{"data":25353,"marks":25354,"value":387,"nodeType":82},{},[],{"metadata":25356,"sys":25359,"fields":25364},{"tags":25357,"concepts":25358},[],[],{"space":25360,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25362,"publishedVersion":62,"revision":44,"locale":29},{"sys":25361},{"type":12,"linkType":13,"id":14},{"sys":25363},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25365},{"url":403,"details":25366,"fileName":409,"contentType":410},{"size":405,"image":25367},{"width":407,"height":408},{"sys":25369,"fields":25372},{"id":25370,"createdAt":25371},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":25373,"slug":25374,"articleIntro":25373,"category":25375},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[25376],{"metadata":25377,"sys":25380,"fields":25387},{"tags":25378,"concepts":25379},[],[],{"space":25381,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25383,"publishedVersion":359,"revision":62,"contentType":25385,"locale":29},{"sys":25382},{"type":12,"linkType":13,"id":14},{"sys":25384},{"id":21,"type":12,"linkType":22},{"sys":25386},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25388,"metaTitle":369,"metaDescription":370,"mainTitle":25389,"subtitle":388,"heroImage":25404,"ctaButton":411,"ctaLink":412},[368],{"data":25390,"content":25391,"nodeType":74},{},[25392,25398],{"data":25393,"content":25394,"nodeType":78},{},[25395],{"data":25396,"marks":25397,"value":380,"nodeType":82},{},[],{"data":25399,"content":25400,"nodeType":87},{},[25401],{"data":25402,"marks":25403,"value":387,"nodeType":82},{},[],{"metadata":25405,"sys":25408,"fields":25413},{"tags":25406,"concepts":25407},[],[],{"space":25409,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25411,"publishedVersion":62,"revision":44,"locale":29},{"sys":25410},{"type":12,"linkType":13,"id":14},{"sys":25412},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25414},{"url":403,"details":25415,"fileName":409,"contentType":410},{"size":405,"image":25416},{"width":407,"height":408},{"sys":25418,"fields":25421},{"id":25419,"createdAt":25420},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":25422,"slug":25423,"articleIntro":25422,"category":25424},"Compte 6156 - Maintenance","compte-6156-maintenance",[25425],{"metadata":25426,"sys":25429,"fields":25436},{"tags":25427,"concepts":25428},[],[],{"space":25430,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25432,"publishedVersion":359,"revision":62,"contentType":25434,"locale":29},{"sys":25431},{"type":12,"linkType":13,"id":14},{"sys":25433},{"id":21,"type":12,"linkType":22},{"sys":25435},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25437,"metaTitle":369,"metaDescription":370,"mainTitle":25438,"subtitle":388,"heroImage":25453,"ctaButton":411,"ctaLink":412},[368],{"data":25439,"content":25440,"nodeType":74},{},[25441,25447],{"data":25442,"content":25443,"nodeType":78},{},[25444],{"data":25445,"marks":25446,"value":380,"nodeType":82},{},[],{"data":25448,"content":25449,"nodeType":87},{},[25450],{"data":25451,"marks":25452,"value":387,"nodeType":82},{},[],{"metadata":25454,"sys":25457,"fields":25462},{"tags":25455,"concepts":25456},[],[],{"space":25458,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25460,"publishedVersion":62,"revision":44,"locale":29},{"sys":25459},{"type":12,"linkType":13,"id":14},{"sys":25461},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25463},{"url":403,"details":25464,"fileName":409,"contentType":410},{"size":405,"image":25465},{"width":407,"height":408},{"sys":25467,"fields":25470},{"id":25468,"createdAt":25469},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":25471,"slug":25472,"articleIntro":-1,"category":25473},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[25474],{"metadata":25475,"sys":25478,"fields":25485},{"tags":25476,"concepts":25477},[],[],{"space":25479,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25481,"publishedVersion":359,"revision":62,"contentType":25483,"locale":29},{"sys":25480},{"type":12,"linkType":13,"id":14},{"sys":25482},{"id":21,"type":12,"linkType":22},{"sys":25484},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25486,"metaTitle":369,"metaDescription":370,"mainTitle":25487,"subtitle":388,"heroImage":25502,"ctaButton":411,"ctaLink":412},[368],{"data":25488,"content":25489,"nodeType":74},{},[25490,25496],{"data":25491,"content":25492,"nodeType":78},{},[25493],{"data":25494,"marks":25495,"value":380,"nodeType":82},{},[],{"data":25497,"content":25498,"nodeType":87},{},[25499],{"data":25500,"marks":25501,"value":387,"nodeType":82},{},[],{"metadata":25503,"sys":25506,"fields":25511},{"tags":25504,"concepts":25505},[],[],{"space":25507,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25509,"publishedVersion":62,"revision":44,"locale":29},{"sys":25508},{"type":12,"linkType":13,"id":14},{"sys":25510},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25512},{"url":403,"details":25513,"fileName":409,"contentType":410},{"size":405,"image":25514},{"width":407,"height":408},{"sys":25516,"fields":25519},{"id":25517,"createdAt":25518},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":25520,"slug":25521,"articleIntro":25520,"category":25522},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[25523],{"metadata":25524,"sys":25527,"fields":25534},{"tags":25525,"concepts":25526},[],[],{"space":25528,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25530,"publishedVersion":359,"revision":62,"contentType":25532,"locale":29},{"sys":25529},{"type":12,"linkType":13,"id":14},{"sys":25531},{"id":21,"type":12,"linkType":22},{"sys":25533},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25535,"metaTitle":369,"metaDescription":370,"mainTitle":25536,"subtitle":388,"heroImage":25551,"ctaButton":411,"ctaLink":412},[368],{"data":25537,"content":25538,"nodeType":74},{},[25539,25545],{"data":25540,"content":25541,"nodeType":78},{},[25542],{"data":25543,"marks":25544,"value":380,"nodeType":82},{},[],{"data":25546,"content":25547,"nodeType":87},{},[25548],{"data":25549,"marks":25550,"value":387,"nodeType":82},{},[],{"metadata":25552,"sys":25555,"fields":25560},{"tags":25553,"concepts":25554},[],[],{"space":25556,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25558,"publishedVersion":62,"revision":44,"locale":29},{"sys":25557},{"type":12,"linkType":13,"id":14},{"sys":25559},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25561},{"url":403,"details":25562,"fileName":409,"contentType":410},{"size":405,"image":25563},{"width":407,"height":408},{"sys":25565,"fields":25568},{"id":25566,"createdAt":25567},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":25569,"slug":25570,"articleIntro":-1,"category":25571},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[25572],{"metadata":25573,"sys":25576,"fields":25583},{"tags":25574,"concepts":25575},[],[],{"space":25577,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25579,"publishedVersion":359,"revision":62,"contentType":25581,"locale":29},{"sys":25578},{"type":12,"linkType":13,"id":14},{"sys":25580},{"id":21,"type":12,"linkType":22},{"sys":25582},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25584,"metaTitle":369,"metaDescription":370,"mainTitle":25585,"subtitle":388,"heroImage":25600,"ctaButton":411,"ctaLink":412},[368],{"data":25586,"content":25587,"nodeType":74},{},[25588,25594],{"data":25589,"content":25590,"nodeType":78},{},[25591],{"data":25592,"marks":25593,"value":380,"nodeType":82},{},[],{"data":25595,"content":25596,"nodeType":87},{},[25597],{"data":25598,"marks":25599,"value":387,"nodeType":82},{},[],{"metadata":25601,"sys":25604,"fields":25609},{"tags":25602,"concepts":25603},[],[],{"space":25605,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25607,"publishedVersion":62,"revision":44,"locale":29},{"sys":25606},{"type":12,"linkType":13,"id":14},{"sys":25608},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25610},{"url":403,"details":25611,"fileName":409,"contentType":410},{"size":405,"image":25612},{"width":407,"height":408},{"sys":25614,"fields":25617},{"id":25615,"createdAt":25616},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":25618,"slug":25619,"articleIntro":25618,"category":25620},"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",[25621],{"metadata":25622,"sys":25625,"fields":25632},{"tags":25623,"concepts":25624},[],[],{"space":25626,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25628,"publishedVersion":359,"revision":62,"contentType":25630,"locale":29},{"sys":25627},{"type":12,"linkType":13,"id":14},{"sys":25629},{"id":21,"type":12,"linkType":22},{"sys":25631},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25633,"metaTitle":369,"metaDescription":370,"mainTitle":25634,"subtitle":388,"heroImage":25649,"ctaButton":411,"ctaLink":412},[368],{"data":25635,"content":25636,"nodeType":74},{},[25637,25643],{"data":25638,"content":25639,"nodeType":78},{},[25640],{"data":25641,"marks":25642,"value":380,"nodeType":82},{},[],{"data":25644,"content":25645,"nodeType":87},{},[25646],{"data":25647,"marks":25648,"value":387,"nodeType":82},{},[],{"metadata":25650,"sys":25653,"fields":25658},{"tags":25651,"concepts":25652},[],[],{"space":25654,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25656,"publishedVersion":62,"revision":44,"locale":29},{"sys":25655},{"type":12,"linkType":13,"id":14},{"sys":25657},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25659},{"url":403,"details":25660,"fileName":409,"contentType":410},{"size":405,"image":25661},{"width":407,"height":408},{"sys":25663,"fields":25666},{"id":25664,"createdAt":25665},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":25667,"slug":25668,"articleIntro":-1,"category":25669},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[25670],{"metadata":25671,"sys":25674,"fields":25681},{"tags":25672,"concepts":25673},[],[],{"space":25675,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25677,"publishedVersion":359,"revision":62,"contentType":25679,"locale":29},{"sys":25676},{"type":12,"linkType":13,"id":14},{"sys":25678},{"id":21,"type":12,"linkType":22},{"sys":25680},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25682,"metaTitle":369,"metaDescription":370,"mainTitle":25683,"subtitle":388,"heroImage":25698,"ctaButton":411,"ctaLink":412},[368],{"data":25684,"content":25685,"nodeType":74},{},[25686,25692],{"data":25687,"content":25688,"nodeType":78},{},[25689],{"data":25690,"marks":25691,"value":380,"nodeType":82},{},[],{"data":25693,"content":25694,"nodeType":87},{},[25695],{"data":25696,"marks":25697,"value":387,"nodeType":82},{},[],{"metadata":25699,"sys":25702,"fields":25707},{"tags":25700,"concepts":25701},[],[],{"space":25703,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25705,"publishedVersion":62,"revision":44,"locale":29},{"sys":25704},{"type":12,"linkType":13,"id":14},{"sys":25706},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25708},{"url":403,"details":25709,"fileName":409,"contentType":410},{"size":405,"image":25710},{"width":407,"height":408},{"sys":25712,"fields":25715},{"id":25713,"createdAt":25714},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":25716,"slug":25717,"articleIntro":25716,"category":25718},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[25719],{"metadata":25720,"sys":25723,"fields":25730},{"tags":25721,"concepts":25722},[],[],{"space":25724,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25726,"publishedVersion":359,"revision":62,"contentType":25728,"locale":29},{"sys":25725},{"type":12,"linkType":13,"id":14},{"sys":25727},{"id":21,"type":12,"linkType":22},{"sys":25729},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25731,"metaTitle":369,"metaDescription":370,"mainTitle":25732,"subtitle":388,"heroImage":25747,"ctaButton":411,"ctaLink":412},[368],{"data":25733,"content":25734,"nodeType":74},{},[25735,25741],{"data":25736,"content":25737,"nodeType":78},{},[25738],{"data":25739,"marks":25740,"value":380,"nodeType":82},{},[],{"data":25742,"content":25743,"nodeType":87},{},[25744],{"data":25745,"marks":25746,"value":387,"nodeType":82},{},[],{"metadata":25748,"sys":25751,"fields":25756},{"tags":25749,"concepts":25750},[],[],{"space":25752,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25754,"publishedVersion":62,"revision":44,"locale":29},{"sys":25753},{"type":12,"linkType":13,"id":14},{"sys":25755},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25757},{"url":403,"details":25758,"fileName":409,"contentType":410},{"size":405,"image":25759},{"width":407,"height":408},{"sys":25761,"fields":25764},{"id":25762,"createdAt":25763},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":25765,"slug":25766,"articleIntro":25765,"category":25767},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[25768],{"metadata":25769,"sys":25772,"fields":25779},{"tags":25770,"concepts":25771},[],[],{"space":25773,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25775,"publishedVersion":359,"revision":62,"contentType":25777,"locale":29},{"sys":25774},{"type":12,"linkType":13,"id":14},{"sys":25776},{"id":21,"type":12,"linkType":22},{"sys":25778},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25780,"metaTitle":369,"metaDescription":370,"mainTitle":25781,"subtitle":388,"heroImage":25796,"ctaButton":411,"ctaLink":412},[368],{"data":25782,"content":25783,"nodeType":74},{},[25784,25790],{"data":25785,"content":25786,"nodeType":78},{},[25787],{"data":25788,"marks":25789,"value":380,"nodeType":82},{},[],{"data":25791,"content":25792,"nodeType":87},{},[25793],{"data":25794,"marks":25795,"value":387,"nodeType":82},{},[],{"metadata":25797,"sys":25800,"fields":25805},{"tags":25798,"concepts":25799},[],[],{"space":25801,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25803,"publishedVersion":62,"revision":44,"locale":29},{"sys":25802},{"type":12,"linkType":13,"id":14},{"sys":25804},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25806},{"url":403,"details":25807,"fileName":409,"contentType":410},{"size":405,"image":25808},{"width":407,"height":408},{"sys":25810,"fields":25813},{"id":25811,"createdAt":25812},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":25814,"slug":25815,"articleIntro":25814,"category":25816},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[25817],{"metadata":25818,"sys":25821,"fields":25828},{"tags":25819,"concepts":25820},[],[],{"space":25822,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25824,"publishedVersion":359,"revision":62,"contentType":25826,"locale":29},{"sys":25823},{"type":12,"linkType":13,"id":14},{"sys":25825},{"id":21,"type":12,"linkType":22},{"sys":25827},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25829,"metaTitle":369,"metaDescription":370,"mainTitle":25830,"subtitle":388,"heroImage":25845,"ctaButton":411,"ctaLink":412},[368],{"data":25831,"content":25832,"nodeType":74},{},[25833,25839],{"data":25834,"content":25835,"nodeType":78},{},[25836],{"data":25837,"marks":25838,"value":380,"nodeType":82},{},[],{"data":25840,"content":25841,"nodeType":87},{},[25842],{"data":25843,"marks":25844,"value":387,"nodeType":82},{},[],{"metadata":25846,"sys":25849,"fields":25854},{"tags":25847,"concepts":25848},[],[],{"space":25850,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25852,"publishedVersion":62,"revision":44,"locale":29},{"sys":25851},{"type":12,"linkType":13,"id":14},{"sys":25853},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25855},{"url":403,"details":25856,"fileName":409,"contentType":410},{"size":405,"image":25857},{"width":407,"height":408},{"sys":25859,"fields":25862},{"id":25860,"createdAt":25861},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":25863,"slug":25864,"articleIntro":25863,"category":25865},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[25866],{"metadata":25867,"sys":25870,"fields":25877},{"tags":25868,"concepts":25869},[],[],{"space":25871,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25873,"publishedVersion":359,"revision":62,"contentType":25875,"locale":29},{"sys":25872},{"type":12,"linkType":13,"id":14},{"sys":25874},{"id":21,"type":12,"linkType":22},{"sys":25876},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25878,"metaTitle":369,"metaDescription":370,"mainTitle":25879,"subtitle":388,"heroImage":25894,"ctaButton":411,"ctaLink":412},[368],{"data":25880,"content":25881,"nodeType":74},{},[25882,25888],{"data":25883,"content":25884,"nodeType":78},{},[25885],{"data":25886,"marks":25887,"value":380,"nodeType":82},{},[],{"data":25889,"content":25890,"nodeType":87},{},[25891],{"data":25892,"marks":25893,"value":387,"nodeType":82},{},[],{"metadata":25895,"sys":25898,"fields":25903},{"tags":25896,"concepts":25897},[],[],{"space":25899,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25901,"publishedVersion":62,"revision":44,"locale":29},{"sys":25900},{"type":12,"linkType":13,"id":14},{"sys":25902},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25904},{"url":403,"details":25905,"fileName":409,"contentType":410},{"size":405,"image":25906},{"width":407,"height":408},{"sys":25908,"fields":25911},{"id":25909,"createdAt":25910},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":25912,"slug":25913,"articleIntro":25912,"category":25914},"Compte 60 - Achats","compte-60-achats",[25915],{"metadata":25916,"sys":25919,"fields":25926},{"tags":25917,"concepts":25918},[],[],{"space":25920,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25922,"publishedVersion":359,"revision":62,"contentType":25924,"locale":29},{"sys":25921},{"type":12,"linkType":13,"id":14},{"sys":25923},{"id":21,"type":12,"linkType":22},{"sys":25925},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25927,"metaTitle":369,"metaDescription":370,"mainTitle":25928,"subtitle":388,"heroImage":25943,"ctaButton":411,"ctaLink":412},[368],{"data":25929,"content":25930,"nodeType":74},{},[25931,25937],{"data":25932,"content":25933,"nodeType":78},{},[25934],{"data":25935,"marks":25936,"value":380,"nodeType":82},{},[],{"data":25938,"content":25939,"nodeType":87},{},[25940],{"data":25941,"marks":25942,"value":387,"nodeType":82},{},[],{"metadata":25944,"sys":25947,"fields":25952},{"tags":25945,"concepts":25946},[],[],{"space":25948,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25950,"publishedVersion":62,"revision":44,"locale":29},{"sys":25949},{"type":12,"linkType":13,"id":14},{"sys":25951},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":25953},{"url":403,"details":25954,"fileName":409,"contentType":410},{"size":405,"image":25955},{"width":407,"height":408},{"sys":25957,"fields":25960},{"id":25958,"createdAt":25959},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":25961,"slug":25962,"articleIntro":-1,"category":25963},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[25964],{"metadata":25965,"sys":25968,"fields":25975},{"tags":25966,"concepts":25967},[],[],{"space":25969,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":25971,"publishedVersion":359,"revision":62,"contentType":25973,"locale":29},{"sys":25970},{"type":12,"linkType":13,"id":14},{"sys":25972},{"id":21,"type":12,"linkType":22},{"sys":25974},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":25976,"metaTitle":369,"metaDescription":370,"mainTitle":25977,"subtitle":388,"heroImage":25992,"ctaButton":411,"ctaLink":412},[368],{"data":25978,"content":25979,"nodeType":74},{},[25980,25986],{"data":25981,"content":25982,"nodeType":78},{},[25983],{"data":25984,"marks":25985,"value":380,"nodeType":82},{},[],{"data":25987,"content":25988,"nodeType":87},{},[25989],{"data":25990,"marks":25991,"value":387,"nodeType":82},{},[],{"metadata":25993,"sys":25996,"fields":26001},{"tags":25994,"concepts":25995},[],[],{"space":25997,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":25999,"publishedVersion":62,"revision":44,"locale":29},{"sys":25998},{"type":12,"linkType":13,"id":14},{"sys":26000},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26002},{"url":403,"details":26003,"fileName":409,"contentType":410},{"size":405,"image":26004},{"width":407,"height":408},{"sys":26006,"fields":26009},{"id":26007,"createdAt":26008},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":26010,"slug":26011,"articleIntro":26010,"category":26012},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[26013],{"metadata":26014,"sys":26017,"fields":26024},{"tags":26015,"concepts":26016},[],[],{"space":26018,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26020,"publishedVersion":359,"revision":62,"contentType":26022,"locale":29},{"sys":26019},{"type":12,"linkType":13,"id":14},{"sys":26021},{"id":21,"type":12,"linkType":22},{"sys":26023},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26025,"metaTitle":369,"metaDescription":370,"mainTitle":26026,"subtitle":388,"heroImage":26041,"ctaButton":411,"ctaLink":412},[368],{"data":26027,"content":26028,"nodeType":74},{},[26029,26035],{"data":26030,"content":26031,"nodeType":78},{},[26032],{"data":26033,"marks":26034,"value":380,"nodeType":82},{},[],{"data":26036,"content":26037,"nodeType":87},{},[26038],{"data":26039,"marks":26040,"value":387,"nodeType":82},{},[],{"metadata":26042,"sys":26045,"fields":26050},{"tags":26043,"concepts":26044},[],[],{"space":26046,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26048,"publishedVersion":62,"revision":44,"locale":29},{"sys":26047},{"type":12,"linkType":13,"id":14},{"sys":26049},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26051},{"url":403,"details":26052,"fileName":409,"contentType":410},{"size":405,"image":26053},{"width":407,"height":408},{"sys":26055,"fields":26058},{"id":26056,"createdAt":26057},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":26059,"slug":26060,"articleIntro":26059,"category":26061},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[26062],{"metadata":26063,"sys":26066,"fields":26073},{"tags":26064,"concepts":26065},[],[],{"space":26067,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26069,"publishedVersion":359,"revision":62,"contentType":26071,"locale":29},{"sys":26068},{"type":12,"linkType":13,"id":14},{"sys":26070},{"id":21,"type":12,"linkType":22},{"sys":26072},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26074,"metaTitle":369,"metaDescription":370,"mainTitle":26075,"subtitle":388,"heroImage":26090,"ctaButton":411,"ctaLink":412},[368],{"data":26076,"content":26077,"nodeType":74},{},[26078,26084],{"data":26079,"content":26080,"nodeType":78},{},[26081],{"data":26082,"marks":26083,"value":380,"nodeType":82},{},[],{"data":26085,"content":26086,"nodeType":87},{},[26087],{"data":26088,"marks":26089,"value":387,"nodeType":82},{},[],{"metadata":26091,"sys":26094,"fields":26099},{"tags":26092,"concepts":26093},[],[],{"space":26095,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26097,"publishedVersion":62,"revision":44,"locale":29},{"sys":26096},{"type":12,"linkType":13,"id":14},{"sys":26098},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26100},{"url":403,"details":26101,"fileName":409,"contentType":410},{"size":405,"image":26102},{"width":407,"height":408},{"sys":26104,"fields":26107},{"id":26105,"createdAt":26106},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":26108,"slug":26109,"articleIntro":26108,"category":26110},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[26111],{"metadata":26112,"sys":26115,"fields":26122},{"tags":26113,"concepts":26114},[],[],{"space":26116,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26118,"publishedVersion":359,"revision":62,"contentType":26120,"locale":29},{"sys":26117},{"type":12,"linkType":13,"id":14},{"sys":26119},{"id":21,"type":12,"linkType":22},{"sys":26121},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26123,"metaTitle":369,"metaDescription":370,"mainTitle":26124,"subtitle":388,"heroImage":26139,"ctaButton":411,"ctaLink":412},[368],{"data":26125,"content":26126,"nodeType":74},{},[26127,26133],{"data":26128,"content":26129,"nodeType":78},{},[26130],{"data":26131,"marks":26132,"value":380,"nodeType":82},{},[],{"data":26134,"content":26135,"nodeType":87},{},[26136],{"data":26137,"marks":26138,"value":387,"nodeType":82},{},[],{"metadata":26140,"sys":26143,"fields":26148},{"tags":26141,"concepts":26142},[],[],{"space":26144,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26146,"publishedVersion":62,"revision":44,"locale":29},{"sys":26145},{"type":12,"linkType":13,"id":14},{"sys":26147},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26149},{"url":403,"details":26150,"fileName":409,"contentType":410},{"size":405,"image":26151},{"width":407,"height":408},{"sys":26153,"fields":26156},{"id":26154,"createdAt":26155},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":26157,"slug":26158,"articleIntro":26157,"category":26159},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[26160],{"metadata":26161,"sys":26164,"fields":26171},{"tags":26162,"concepts":26163},[],[],{"space":26165,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26167,"publishedVersion":359,"revision":62,"contentType":26169,"locale":29},{"sys":26166},{"type":12,"linkType":13,"id":14},{"sys":26168},{"id":21,"type":12,"linkType":22},{"sys":26170},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26172,"metaTitle":369,"metaDescription":370,"mainTitle":26173,"subtitle":388,"heroImage":26188,"ctaButton":411,"ctaLink":412},[368],{"data":26174,"content":26175,"nodeType":74},{},[26176,26182],{"data":26177,"content":26178,"nodeType":78},{},[26179],{"data":26180,"marks":26181,"value":380,"nodeType":82},{},[],{"data":26183,"content":26184,"nodeType":87},{},[26185],{"data":26186,"marks":26187,"value":387,"nodeType":82},{},[],{"metadata":26189,"sys":26192,"fields":26197},{"tags":26190,"concepts":26191},[],[],{"space":26193,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26195,"publishedVersion":62,"revision":44,"locale":29},{"sys":26194},{"type":12,"linkType":13,"id":14},{"sys":26196},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26198},{"url":403,"details":26199,"fileName":409,"contentType":410},{"size":405,"image":26200},{"width":407,"height":408},{"sys":26202,"fields":26205},{"id":26203,"createdAt":26204},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":26206,"slug":26207,"articleIntro":-1,"category":26208},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[26209],{"metadata":26210,"sys":26213,"fields":26220},{"tags":26211,"concepts":26212},[],[],{"space":26214,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26216,"publishedVersion":359,"revision":62,"contentType":26218,"locale":29},{"sys":26215},{"type":12,"linkType":13,"id":14},{"sys":26217},{"id":21,"type":12,"linkType":22},{"sys":26219},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26221,"metaTitle":369,"metaDescription":370,"mainTitle":26222,"subtitle":388,"heroImage":26237,"ctaButton":411,"ctaLink":412},[368],{"data":26223,"content":26224,"nodeType":74},{},[26225,26231],{"data":26226,"content":26227,"nodeType":78},{},[26228],{"data":26229,"marks":26230,"value":380,"nodeType":82},{},[],{"data":26232,"content":26233,"nodeType":87},{},[26234],{"data":26235,"marks":26236,"value":387,"nodeType":82},{},[],{"metadata":26238,"sys":26241,"fields":26246},{"tags":26239,"concepts":26240},[],[],{"space":26242,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26244,"publishedVersion":62,"revision":44,"locale":29},{"sys":26243},{"type":12,"linkType":13,"id":14},{"sys":26245},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26247},{"url":403,"details":26248,"fileName":409,"contentType":410},{"size":405,"image":26249},{"width":407,"height":408},{"sys":26251,"fields":26254},{"id":26252,"createdAt":26253},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":26255,"slug":26256,"articleIntro":26255,"category":26257},"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",[26258],{"metadata":26259,"sys":26262,"fields":26269},{"tags":26260,"concepts":26261},[],[],{"space":26263,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26265,"publishedVersion":359,"revision":62,"contentType":26267,"locale":29},{"sys":26264},{"type":12,"linkType":13,"id":14},{"sys":26266},{"id":21,"type":12,"linkType":22},{"sys":26268},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26270,"metaTitle":369,"metaDescription":370,"mainTitle":26271,"subtitle":388,"heroImage":26286,"ctaButton":411,"ctaLink":412},[368],{"data":26272,"content":26273,"nodeType":74},{},[26274,26280],{"data":26275,"content":26276,"nodeType":78},{},[26277],{"data":26278,"marks":26279,"value":380,"nodeType":82},{},[],{"data":26281,"content":26282,"nodeType":87},{},[26283],{"data":26284,"marks":26285,"value":387,"nodeType":82},{},[],{"metadata":26287,"sys":26290,"fields":26295},{"tags":26288,"concepts":26289},[],[],{"space":26291,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26293,"publishedVersion":62,"revision":44,"locale":29},{"sys":26292},{"type":12,"linkType":13,"id":14},{"sys":26294},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26296},{"url":403,"details":26297,"fileName":409,"contentType":410},{"size":405,"image":26298},{"width":407,"height":408},{"sys":26300,"fields":26303},{"id":26301,"createdAt":26302},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":26304,"slug":26305,"articleIntro":26304,"category":26306},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[26307],{"metadata":26308,"sys":26311,"fields":26318},{"tags":26309,"concepts":26310},[],[],{"space":26312,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26314,"publishedVersion":359,"revision":62,"contentType":26316,"locale":29},{"sys":26313},{"type":12,"linkType":13,"id":14},{"sys":26315},{"id":21,"type":12,"linkType":22},{"sys":26317},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26319,"metaTitle":369,"metaDescription":370,"mainTitle":26320,"subtitle":388,"heroImage":26335,"ctaButton":411,"ctaLink":412},[368],{"data":26321,"content":26322,"nodeType":74},{},[26323,26329],{"data":26324,"content":26325,"nodeType":78},{},[26326],{"data":26327,"marks":26328,"value":380,"nodeType":82},{},[],{"data":26330,"content":26331,"nodeType":87},{},[26332],{"data":26333,"marks":26334,"value":387,"nodeType":82},{},[],{"metadata":26336,"sys":26339,"fields":26344},{"tags":26337,"concepts":26338},[],[],{"space":26340,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26342,"publishedVersion":62,"revision":44,"locale":29},{"sys":26341},{"type":12,"linkType":13,"id":14},{"sys":26343},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26345},{"url":403,"details":26346,"fileName":409,"contentType":410},{"size":405,"image":26347},{"width":407,"height":408},{"sys":26349,"fields":26352},{"id":26350,"createdAt":26351},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":170,"slug":26353,"articleIntro":170,"category":26354},"compte-6475-medecine-du-travail-pharmacie",[26355],{"metadata":26356,"sys":26359,"fields":26366},{"tags":26357,"concepts":26358},[],[],{"space":26360,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26362,"publishedVersion":359,"revision":62,"contentType":26364,"locale":29},{"sys":26361},{"type":12,"linkType":13,"id":14},{"sys":26363},{"id":21,"type":12,"linkType":22},{"sys":26365},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26367,"metaTitle":369,"metaDescription":370,"mainTitle":26368,"subtitle":388,"heroImage":26383,"ctaButton":411,"ctaLink":412},[368],{"data":26369,"content":26370,"nodeType":74},{},[26371,26377],{"data":26372,"content":26373,"nodeType":78},{},[26374],{"data":26375,"marks":26376,"value":380,"nodeType":82},{},[],{"data":26378,"content":26379,"nodeType":87},{},[26380],{"data":26381,"marks":26382,"value":387,"nodeType":82},{},[],{"metadata":26384,"sys":26387,"fields":26392},{"tags":26385,"concepts":26386},[],[],{"space":26388,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26390,"publishedVersion":62,"revision":44,"locale":29},{"sys":26389},{"type":12,"linkType":13,"id":14},{"sys":26391},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26393},{"url":403,"details":26394,"fileName":409,"contentType":410},{"size":405,"image":26395},{"width":407,"height":408},{"sys":26397,"fields":26400},{"id":26398,"createdAt":26399},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":26401,"slug":26402,"articleIntro":26401,"category":26403},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[26404],{"metadata":26405,"sys":26408,"fields":26415},{"tags":26406,"concepts":26407},[],[],{"space":26409,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26411,"publishedVersion":359,"revision":62,"contentType":26413,"locale":29},{"sys":26410},{"type":12,"linkType":13,"id":14},{"sys":26412},{"id":21,"type":12,"linkType":22},{"sys":26414},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26416,"metaTitle":369,"metaDescription":370,"mainTitle":26417,"subtitle":388,"heroImage":26432,"ctaButton":411,"ctaLink":412},[368],{"data":26418,"content":26419,"nodeType":74},{},[26420,26426],{"data":26421,"content":26422,"nodeType":78},{},[26423],{"data":26424,"marks":26425,"value":380,"nodeType":82},{},[],{"data":26427,"content":26428,"nodeType":87},{},[26429],{"data":26430,"marks":26431,"value":387,"nodeType":82},{},[],{"metadata":26433,"sys":26436,"fields":26441},{"tags":26434,"concepts":26435},[],[],{"space":26437,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26439,"publishedVersion":62,"revision":44,"locale":29},{"sys":26438},{"type":12,"linkType":13,"id":14},{"sys":26440},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26442},{"url":403,"details":26443,"fileName":409,"contentType":410},{"size":405,"image":26444},{"width":407,"height":408},{"sys":26446,"fields":26449},{"id":26447,"createdAt":26448},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":26450,"slug":26451,"articleIntro":26450,"category":26452},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[26453],{"metadata":26454,"sys":26457,"fields":26464},{"tags":26455,"concepts":26456},[],[],{"space":26458,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26460,"publishedVersion":359,"revision":62,"contentType":26462,"locale":29},{"sys":26459},{"type":12,"linkType":13,"id":14},{"sys":26461},{"id":21,"type":12,"linkType":22},{"sys":26463},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26465,"metaTitle":369,"metaDescription":370,"mainTitle":26466,"subtitle":388,"heroImage":26481,"ctaButton":411,"ctaLink":412},[368],{"data":26467,"content":26468,"nodeType":74},{},[26469,26475],{"data":26470,"content":26471,"nodeType":78},{},[26472],{"data":26473,"marks":26474,"value":380,"nodeType":82},{},[],{"data":26476,"content":26477,"nodeType":87},{},[26478],{"data":26479,"marks":26480,"value":387,"nodeType":82},{},[],{"metadata":26482,"sys":26485,"fields":26490},{"tags":26483,"concepts":26484},[],[],{"space":26486,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26488,"publishedVersion":62,"revision":44,"locale":29},{"sys":26487},{"type":12,"linkType":13,"id":14},{"sys":26489},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26491},{"url":403,"details":26492,"fileName":409,"contentType":410},{"size":405,"image":26493},{"width":407,"height":408},{"sys":26495,"fields":26498},{"id":26496,"createdAt":26497},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":26499,"slug":26500,"articleIntro":26499,"category":26501},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[26502],{"metadata":26503,"sys":26506,"fields":26513},{"tags":26504,"concepts":26505},[],[],{"space":26507,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26509,"publishedVersion":359,"revision":62,"contentType":26511,"locale":29},{"sys":26508},{"type":12,"linkType":13,"id":14},{"sys":26510},{"id":21,"type":12,"linkType":22},{"sys":26512},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26514,"metaTitle":369,"metaDescription":370,"mainTitle":26515,"subtitle":388,"heroImage":26530,"ctaButton":411,"ctaLink":412},[368],{"data":26516,"content":26517,"nodeType":74},{},[26518,26524],{"data":26519,"content":26520,"nodeType":78},{},[26521],{"data":26522,"marks":26523,"value":380,"nodeType":82},{},[],{"data":26525,"content":26526,"nodeType":87},{},[26527],{"data":26528,"marks":26529,"value":387,"nodeType":82},{},[],{"metadata":26531,"sys":26534,"fields":26539},{"tags":26532,"concepts":26533},[],[],{"space":26535,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26537,"publishedVersion":62,"revision":44,"locale":29},{"sys":26536},{"type":12,"linkType":13,"id":14},{"sys":26538},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26540},{"url":403,"details":26541,"fileName":409,"contentType":410},{"size":405,"image":26542},{"width":407,"height":408},{"sys":26544,"fields":26546},{"id":26545,"createdAt":25175},"1gL1TVBdSVq2maqsnWjSUW",{"title":26547,"slug":26548,"articleIntro":-1,"category":26549},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[26550],{"metadata":26551,"sys":26554,"fields":26561},{"tags":26552,"concepts":26553},[],[],{"space":26555,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26557,"publishedVersion":359,"revision":62,"contentType":26559,"locale":29},{"sys":26556},{"type":12,"linkType":13,"id":14},{"sys":26558},{"id":21,"type":12,"linkType":22},{"sys":26560},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26562,"metaTitle":369,"metaDescription":370,"mainTitle":26563,"subtitle":388,"heroImage":26578,"ctaButton":411,"ctaLink":412},[368],{"data":26564,"content":26565,"nodeType":74},{},[26566,26572],{"data":26567,"content":26568,"nodeType":78},{},[26569],{"data":26570,"marks":26571,"value":380,"nodeType":82},{},[],{"data":26573,"content":26574,"nodeType":87},{},[26575],{"data":26576,"marks":26577,"value":387,"nodeType":82},{},[],{"metadata":26579,"sys":26582,"fields":26587},{"tags":26580,"concepts":26581},[],[],{"space":26583,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26585,"publishedVersion":62,"revision":44,"locale":29},{"sys":26584},{"type":12,"linkType":13,"id":14},{"sys":26586},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26588},{"url":403,"details":26589,"fileName":409,"contentType":410},{"size":405,"image":26590},{"width":407,"height":408},{"sys":26592,"fields":26595},{"id":26593,"createdAt":26594},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":26596,"slug":26597,"articleIntro":-1,"category":26598},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[26599],{"metadata":26600,"sys":26603,"fields":26610},{"tags":26601,"concepts":26602},[],[],{"space":26604,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26606,"publishedVersion":359,"revision":62,"contentType":26608,"locale":29},{"sys":26605},{"type":12,"linkType":13,"id":14},{"sys":26607},{"id":21,"type":12,"linkType":22},{"sys":26609},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26611,"metaTitle":369,"metaDescription":370,"mainTitle":26612,"subtitle":388,"heroImage":26627,"ctaButton":411,"ctaLink":412},[368],{"data":26613,"content":26614,"nodeType":74},{},[26615,26621],{"data":26616,"content":26617,"nodeType":78},{},[26618],{"data":26619,"marks":26620,"value":380,"nodeType":82},{},[],{"data":26622,"content":26623,"nodeType":87},{},[26624],{"data":26625,"marks":26626,"value":387,"nodeType":82},{},[],{"metadata":26628,"sys":26631,"fields":26636},{"tags":26629,"concepts":26630},[],[],{"space":26632,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26634,"publishedVersion":62,"revision":44,"locale":29},{"sys":26633},{"type":12,"linkType":13,"id":14},{"sys":26635},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26637},{"url":403,"details":26638,"fileName":409,"contentType":410},{"size":405,"image":26639},{"width":407,"height":408},{"sys":26641,"fields":26644},{"id":26642,"createdAt":26643},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":26645,"slug":26646,"articleIntro":-1,"category":26647},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[26648],{"metadata":26649,"sys":26652,"fields":26659},{"tags":26650,"concepts":26651},[],[],{"space":26653,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26655,"publishedVersion":359,"revision":62,"contentType":26657,"locale":29},{"sys":26654},{"type":12,"linkType":13,"id":14},{"sys":26656},{"id":21,"type":12,"linkType":22},{"sys":26658},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26660,"metaTitle":369,"metaDescription":370,"mainTitle":26661,"subtitle":388,"heroImage":26676,"ctaButton":411,"ctaLink":412},[368],{"data":26662,"content":26663,"nodeType":74},{},[26664,26670],{"data":26665,"content":26666,"nodeType":78},{},[26667],{"data":26668,"marks":26669,"value":380,"nodeType":82},{},[],{"data":26671,"content":26672,"nodeType":87},{},[26673],{"data":26674,"marks":26675,"value":387,"nodeType":82},{},[],{"metadata":26677,"sys":26680,"fields":26685},{"tags":26678,"concepts":26679},[],[],{"space":26681,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26683,"publishedVersion":62,"revision":44,"locale":29},{"sys":26682},{"type":12,"linkType":13,"id":14},{"sys":26684},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26686},{"url":403,"details":26687,"fileName":409,"contentType":410},{"size":405,"image":26688},{"width":407,"height":408},{"sys":26690,"fields":26693},{"id":26691,"createdAt":26692},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":26694,"slug":26695,"articleIntro":26694,"category":26696},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[26697],{"metadata":26698,"sys":26701,"fields":26708},{"tags":26699,"concepts":26700},[],[],{"space":26702,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26704,"publishedVersion":359,"revision":62,"contentType":26706,"locale":29},{"sys":26703},{"type":12,"linkType":13,"id":14},{"sys":26705},{"id":21,"type":12,"linkType":22},{"sys":26707},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26709,"metaTitle":369,"metaDescription":370,"mainTitle":26710,"subtitle":388,"heroImage":26725,"ctaButton":411,"ctaLink":412},[368],{"data":26711,"content":26712,"nodeType":74},{},[26713,26719],{"data":26714,"content":26715,"nodeType":78},{},[26716],{"data":26717,"marks":26718,"value":380,"nodeType":82},{},[],{"data":26720,"content":26721,"nodeType":87},{},[26722],{"data":26723,"marks":26724,"value":387,"nodeType":82},{},[],{"metadata":26726,"sys":26729,"fields":26734},{"tags":26727,"concepts":26728},[],[],{"space":26730,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26732,"publishedVersion":62,"revision":44,"locale":29},{"sys":26731},{"type":12,"linkType":13,"id":14},{"sys":26733},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26735},{"url":403,"details":26736,"fileName":409,"contentType":410},{"size":405,"image":26737},{"width":407,"height":408},{"sys":26739,"fields":26742},{"id":26740,"createdAt":26741},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":26743,"slug":26744,"articleIntro":26743,"category":26745},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[26746],{"metadata":26747,"sys":26750,"fields":26757},{"tags":26748,"concepts":26749},[],[],{"space":26751,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26753,"publishedVersion":359,"revision":62,"contentType":26755,"locale":29},{"sys":26752},{"type":12,"linkType":13,"id":14},{"sys":26754},{"id":21,"type":12,"linkType":22},{"sys":26756},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26758,"metaTitle":369,"metaDescription":370,"mainTitle":26759,"subtitle":388,"heroImage":26774,"ctaButton":411,"ctaLink":412},[368],{"data":26760,"content":26761,"nodeType":74},{},[26762,26768],{"data":26763,"content":26764,"nodeType":78},{},[26765],{"data":26766,"marks":26767,"value":380,"nodeType":82},{},[],{"data":26769,"content":26770,"nodeType":87},{},[26771],{"data":26772,"marks":26773,"value":387,"nodeType":82},{},[],{"metadata":26775,"sys":26778,"fields":26783},{"tags":26776,"concepts":26777},[],[],{"space":26779,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26781,"publishedVersion":62,"revision":44,"locale":29},{"sys":26780},{"type":12,"linkType":13,"id":14},{"sys":26782},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26784},{"url":403,"details":26785,"fileName":409,"contentType":410},{"size":405,"image":26786},{"width":407,"height":408},{"sys":26788,"fields":26791},{"id":26789,"createdAt":26790},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":26792,"slug":26793,"articleIntro":26792,"category":26794},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[26795],{"metadata":26796,"sys":26799,"fields":26806},{"tags":26797,"concepts":26798},[],[],{"space":26800,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26802,"publishedVersion":359,"revision":62,"contentType":26804,"locale":29},{"sys":26801},{"type":12,"linkType":13,"id":14},{"sys":26803},{"id":21,"type":12,"linkType":22},{"sys":26805},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26807,"metaTitle":369,"metaDescription":370,"mainTitle":26808,"subtitle":388,"heroImage":26823,"ctaButton":411,"ctaLink":412},[368],{"data":26809,"content":26810,"nodeType":74},{},[26811,26817],{"data":26812,"content":26813,"nodeType":78},{},[26814],{"data":26815,"marks":26816,"value":380,"nodeType":82},{},[],{"data":26818,"content":26819,"nodeType":87},{},[26820],{"data":26821,"marks":26822,"value":387,"nodeType":82},{},[],{"metadata":26824,"sys":26827,"fields":26832},{"tags":26825,"concepts":26826},[],[],{"space":26828,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26830,"publishedVersion":62,"revision":44,"locale":29},{"sys":26829},{"type":12,"linkType":13,"id":14},{"sys":26831},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26833},{"url":403,"details":26834,"fileName":409,"contentType":410},{"size":405,"image":26835},{"width":407,"height":408},{"sys":26837,"fields":26840},{"id":26838,"createdAt":26839},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":26841,"slug":26842,"articleIntro":26841,"category":26843},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[26844],{"metadata":26845,"sys":26848,"fields":26855},{"tags":26846,"concepts":26847},[],[],{"space":26849,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26851,"publishedVersion":359,"revision":62,"contentType":26853,"locale":29},{"sys":26850},{"type":12,"linkType":13,"id":14},{"sys":26852},{"id":21,"type":12,"linkType":22},{"sys":26854},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26856,"metaTitle":369,"metaDescription":370,"mainTitle":26857,"subtitle":388,"heroImage":26872,"ctaButton":411,"ctaLink":412},[368],{"data":26858,"content":26859,"nodeType":74},{},[26860,26866],{"data":26861,"content":26862,"nodeType":78},{},[26863],{"data":26864,"marks":26865,"value":380,"nodeType":82},{},[],{"data":26867,"content":26868,"nodeType":87},{},[26869],{"data":26870,"marks":26871,"value":387,"nodeType":82},{},[],{"metadata":26873,"sys":26876,"fields":26881},{"tags":26874,"concepts":26875},[],[],{"space":26877,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26879,"publishedVersion":62,"revision":44,"locale":29},{"sys":26878},{"type":12,"linkType":13,"id":14},{"sys":26880},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26882},{"url":403,"details":26883,"fileName":409,"contentType":410},{"size":405,"image":26884},{"width":407,"height":408},{"sys":26886,"fields":26889},{"id":26887,"createdAt":26888},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":26890,"slug":26891,"articleIntro":26890,"category":26892},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[26893],{"metadata":26894,"sys":26897,"fields":26904},{"tags":26895,"concepts":26896},[],[],{"space":26898,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26900,"publishedVersion":359,"revision":62,"contentType":26902,"locale":29},{"sys":26899},{"type":12,"linkType":13,"id":14},{"sys":26901},{"id":21,"type":12,"linkType":22},{"sys":26903},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26905,"metaTitle":369,"metaDescription":370,"mainTitle":26906,"subtitle":388,"heroImage":26921,"ctaButton":411,"ctaLink":412},[368],{"data":26907,"content":26908,"nodeType":74},{},[26909,26915],{"data":26910,"content":26911,"nodeType":78},{},[26912],{"data":26913,"marks":26914,"value":380,"nodeType":82},{},[],{"data":26916,"content":26917,"nodeType":87},{},[26918],{"data":26919,"marks":26920,"value":387,"nodeType":82},{},[],{"metadata":26922,"sys":26925,"fields":26930},{"tags":26923,"concepts":26924},[],[],{"space":26926,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26928,"publishedVersion":62,"revision":44,"locale":29},{"sys":26927},{"type":12,"linkType":13,"id":14},{"sys":26929},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26931},{"url":403,"details":26932,"fileName":409,"contentType":410},{"size":405,"image":26933},{"width":407,"height":408},{"sys":26935,"fields":26938},{"id":26936,"createdAt":26937},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":26939,"slug":26940,"articleIntro":26939,"category":26941},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[26942],{"metadata":26943,"sys":26946,"fields":26953},{"tags":26944,"concepts":26945},[],[],{"space":26947,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26949,"publishedVersion":359,"revision":62,"contentType":26951,"locale":29},{"sys":26948},{"type":12,"linkType":13,"id":14},{"sys":26950},{"id":21,"type":12,"linkType":22},{"sys":26952},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":26954,"metaTitle":369,"metaDescription":370,"mainTitle":26955,"subtitle":388,"heroImage":26970,"ctaButton":411,"ctaLink":412},[368],{"data":26956,"content":26957,"nodeType":74},{},[26958,26964],{"data":26959,"content":26960,"nodeType":78},{},[26961],{"data":26962,"marks":26963,"value":380,"nodeType":82},{},[],{"data":26965,"content":26966,"nodeType":87},{},[26967],{"data":26968,"marks":26969,"value":387,"nodeType":82},{},[],{"metadata":26971,"sys":26974,"fields":26979},{"tags":26972,"concepts":26973},[],[],{"space":26975,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":26977,"publishedVersion":62,"revision":44,"locale":29},{"sys":26976},{"type":12,"linkType":13,"id":14},{"sys":26978},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":26980},{"url":403,"details":26981,"fileName":409,"contentType":410},{"size":405,"image":26982},{"width":407,"height":408},{"sys":26984,"fields":26987},{"id":26985,"createdAt":26986},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":26988,"slug":26989,"articleIntro":-1,"category":26990},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[26991],{"metadata":26992,"sys":26995,"fields":27002},{"tags":26993,"concepts":26994},[],[],{"space":26996,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":26998,"publishedVersion":359,"revision":62,"contentType":27000,"locale":29},{"sys":26997},{"type":12,"linkType":13,"id":14},{"sys":26999},{"id":21,"type":12,"linkType":22},{"sys":27001},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27003,"metaTitle":369,"metaDescription":370,"mainTitle":27004,"subtitle":388,"heroImage":27019,"ctaButton":411,"ctaLink":412},[368],{"data":27005,"content":27006,"nodeType":74},{},[27007,27013],{"data":27008,"content":27009,"nodeType":78},{},[27010],{"data":27011,"marks":27012,"value":380,"nodeType":82},{},[],{"data":27014,"content":27015,"nodeType":87},{},[27016],{"data":27017,"marks":27018,"value":387,"nodeType":82},{},[],{"metadata":27020,"sys":27023,"fields":27028},{"tags":27021,"concepts":27022},[],[],{"space":27024,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27026,"publishedVersion":62,"revision":44,"locale":29},{"sys":27025},{"type":12,"linkType":13,"id":14},{"sys":27027},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27029},{"url":403,"details":27030,"fileName":409,"contentType":410},{"size":405,"image":27031},{"width":407,"height":408},{"sys":27033,"fields":27036},{"id":27034,"createdAt":27035},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":27037,"slug":27038,"articleIntro":27037,"category":27039},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[27040],{"metadata":27041,"sys":27044,"fields":27051},{"tags":27042,"concepts":27043},[],[],{"space":27045,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27047,"publishedVersion":359,"revision":62,"contentType":27049,"locale":29},{"sys":27046},{"type":12,"linkType":13,"id":14},{"sys":27048},{"id":21,"type":12,"linkType":22},{"sys":27050},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27052,"metaTitle":369,"metaDescription":370,"mainTitle":27053,"subtitle":388,"heroImage":27068,"ctaButton":411,"ctaLink":412},[368],{"data":27054,"content":27055,"nodeType":74},{},[27056,27062],{"data":27057,"content":27058,"nodeType":78},{},[27059],{"data":27060,"marks":27061,"value":380,"nodeType":82},{},[],{"data":27063,"content":27064,"nodeType":87},{},[27065],{"data":27066,"marks":27067,"value":387,"nodeType":82},{},[],{"metadata":27069,"sys":27072,"fields":27077},{"tags":27070,"concepts":27071},[],[],{"space":27073,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27075,"publishedVersion":62,"revision":44,"locale":29},{"sys":27074},{"type":12,"linkType":13,"id":14},{"sys":27076},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27078},{"url":403,"details":27079,"fileName":409,"contentType":410},{"size":405,"image":27080},{"width":407,"height":408},{"sys":27082,"fields":27085},{"id":27083,"createdAt":27084},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":27086,"slug":27087,"articleIntro":27086,"category":27088},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[27089],{"metadata":27090,"sys":27093,"fields":27100},{"tags":27091,"concepts":27092},[],[],{"space":27094,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27096,"publishedVersion":359,"revision":62,"contentType":27098,"locale":29},{"sys":27095},{"type":12,"linkType":13,"id":14},{"sys":27097},{"id":21,"type":12,"linkType":22},{"sys":27099},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27101,"metaTitle":369,"metaDescription":370,"mainTitle":27102,"subtitle":388,"heroImage":27117,"ctaButton":411,"ctaLink":412},[368],{"data":27103,"content":27104,"nodeType":74},{},[27105,27111],{"data":27106,"content":27107,"nodeType":78},{},[27108],{"data":27109,"marks":27110,"value":380,"nodeType":82},{},[],{"data":27112,"content":27113,"nodeType":87},{},[27114],{"data":27115,"marks":27116,"value":387,"nodeType":82},{},[],{"metadata":27118,"sys":27121,"fields":27126},{"tags":27119,"concepts":27120},[],[],{"space":27122,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27124,"publishedVersion":62,"revision":44,"locale":29},{"sys":27123},{"type":12,"linkType":13,"id":14},{"sys":27125},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27127},{"url":403,"details":27128,"fileName":409,"contentType":410},{"size":405,"image":27129},{"width":407,"height":408},{"sys":27131,"fields":27134},{"id":27132,"createdAt":27133},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":27135,"slug":27136,"articleIntro":27135,"category":27137},"206 - Droit au bail","compte-206-droit-au-bail",[27138],{"metadata":27139,"sys":27142,"fields":27149},{"tags":27140,"concepts":27141},[],[],{"space":27143,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27145,"publishedVersion":359,"revision":62,"contentType":27147,"locale":29},{"sys":27144},{"type":12,"linkType":13,"id":14},{"sys":27146},{"id":21,"type":12,"linkType":22},{"sys":27148},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27150,"metaTitle":369,"metaDescription":370,"mainTitle":27151,"subtitle":388,"heroImage":27166,"ctaButton":411,"ctaLink":412},[368],{"data":27152,"content":27153,"nodeType":74},{},[27154,27160],{"data":27155,"content":27156,"nodeType":78},{},[27157],{"data":27158,"marks":27159,"value":380,"nodeType":82},{},[],{"data":27161,"content":27162,"nodeType":87},{},[27163],{"data":27164,"marks":27165,"value":387,"nodeType":82},{},[],{"metadata":27167,"sys":27170,"fields":27175},{"tags":27168,"concepts":27169},[],[],{"space":27171,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27173,"publishedVersion":62,"revision":44,"locale":29},{"sys":27172},{"type":12,"linkType":13,"id":14},{"sys":27174},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27176},{"url":403,"details":27177,"fileName":409,"contentType":410},{"size":405,"image":27178},{"width":407,"height":408},{"sys":27180,"fields":27183},{"id":27181,"createdAt":27182},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":27184,"slug":27185,"articleIntro":27184,"category":27186},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[27187],{"metadata":27188,"sys":27191,"fields":27198},{"tags":27189,"concepts":27190},[],[],{"space":27192,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27194,"publishedVersion":359,"revision":62,"contentType":27196,"locale":29},{"sys":27193},{"type":12,"linkType":13,"id":14},{"sys":27195},{"id":21,"type":12,"linkType":22},{"sys":27197},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27199,"metaTitle":369,"metaDescription":370,"mainTitle":27200,"subtitle":388,"heroImage":27215,"ctaButton":411,"ctaLink":412},[368],{"data":27201,"content":27202,"nodeType":74},{},[27203,27209],{"data":27204,"content":27205,"nodeType":78},{},[27206],{"data":27207,"marks":27208,"value":380,"nodeType":82},{},[],{"data":27210,"content":27211,"nodeType":87},{},[27212],{"data":27213,"marks":27214,"value":387,"nodeType":82},{},[],{"metadata":27216,"sys":27219,"fields":27224},{"tags":27217,"concepts":27218},[],[],{"space":27220,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27222,"publishedVersion":62,"revision":44,"locale":29},{"sys":27221},{"type":12,"linkType":13,"id":14},{"sys":27223},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27225},{"url":403,"details":27226,"fileName":409,"contentType":410},{"size":405,"image":27227},{"width":407,"height":408},{"sys":27229,"fields":27232},{"id":27230,"createdAt":27231},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":27233,"slug":27234,"articleIntro":-1,"category":27235},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[27236],{"metadata":27237,"sys":27240,"fields":27247},{"tags":27238,"concepts":27239},[],[],{"space":27241,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27243,"publishedVersion":359,"revision":62,"contentType":27245,"locale":29},{"sys":27242},{"type":12,"linkType":13,"id":14},{"sys":27244},{"id":21,"type":12,"linkType":22},{"sys":27246},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27248,"metaTitle":369,"metaDescription":370,"mainTitle":27249,"subtitle":388,"heroImage":27264,"ctaButton":411,"ctaLink":412},[368],{"data":27250,"content":27251,"nodeType":74},{},[27252,27258],{"data":27253,"content":27254,"nodeType":78},{},[27255],{"data":27256,"marks":27257,"value":380,"nodeType":82},{},[],{"data":27259,"content":27260,"nodeType":87},{},[27261],{"data":27262,"marks":27263,"value":387,"nodeType":82},{},[],{"metadata":27265,"sys":27268,"fields":27273},{"tags":27266,"concepts":27267},[],[],{"space":27269,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27271,"publishedVersion":62,"revision":44,"locale":29},{"sys":27270},{"type":12,"linkType":13,"id":14},{"sys":27272},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27274},{"url":403,"details":27275,"fileName":409,"contentType":410},{"size":405,"image":27276},{"width":407,"height":408},{"sys":27278,"fields":27281},{"id":27279,"createdAt":27280},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":27282,"slug":27283,"articleIntro":27282,"category":27284},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[27285],{"metadata":27286,"sys":27289,"fields":27296},{"tags":27287,"concepts":27288},[],[],{"space":27290,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27292,"publishedVersion":359,"revision":62,"contentType":27294,"locale":29},{"sys":27291},{"type":12,"linkType":13,"id":14},{"sys":27293},{"id":21,"type":12,"linkType":22},{"sys":27295},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27297,"metaTitle":369,"metaDescription":370,"mainTitle":27298,"subtitle":388,"heroImage":27313,"ctaButton":411,"ctaLink":412},[368],{"data":27299,"content":27300,"nodeType":74},{},[27301,27307],{"data":27302,"content":27303,"nodeType":78},{},[27304],{"data":27305,"marks":27306,"value":380,"nodeType":82},{},[],{"data":27308,"content":27309,"nodeType":87},{},[27310],{"data":27311,"marks":27312,"value":387,"nodeType":82},{},[],{"metadata":27314,"sys":27317,"fields":27322},{"tags":27315,"concepts":27316},[],[],{"space":27318,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27320,"publishedVersion":62,"revision":44,"locale":29},{"sys":27319},{"type":12,"linkType":13,"id":14},{"sys":27321},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27323},{"url":403,"details":27324,"fileName":409,"contentType":410},{"size":405,"image":27325},{"width":407,"height":408},{"sys":27327,"fields":27330},{"id":27328,"createdAt":27329},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":27331,"slug":27332,"articleIntro":27331,"category":27333},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[27334],{"metadata":27335,"sys":27338,"fields":27345},{"tags":27336,"concepts":27337},[],[],{"space":27339,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27341,"publishedVersion":359,"revision":62,"contentType":27343,"locale":29},{"sys":27340},{"type":12,"linkType":13,"id":14},{"sys":27342},{"id":21,"type":12,"linkType":22},{"sys":27344},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27346,"metaTitle":369,"metaDescription":370,"mainTitle":27347,"subtitle":388,"heroImage":27362,"ctaButton":411,"ctaLink":412},[368],{"data":27348,"content":27349,"nodeType":74},{},[27350,27356],{"data":27351,"content":27352,"nodeType":78},{},[27353],{"data":27354,"marks":27355,"value":380,"nodeType":82},{},[],{"data":27357,"content":27358,"nodeType":87},{},[27359],{"data":27360,"marks":27361,"value":387,"nodeType":82},{},[],{"metadata":27363,"sys":27366,"fields":27371},{"tags":27364,"concepts":27365},[],[],{"space":27367,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27369,"publishedVersion":62,"revision":44,"locale":29},{"sys":27368},{"type":12,"linkType":13,"id":14},{"sys":27370},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27372},{"url":403,"details":27373,"fileName":409,"contentType":410},{"size":405,"image":27374},{"width":407,"height":408},{"sys":27376,"fields":27378},{"id":27377,"createdAt":3557},"2TO1W2hucSJxWox9xj2EhW",{"title":27379,"slug":27380,"articleIntro":27379,"category":27381},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[27382],{"metadata":27383,"sys":27386,"fields":27393},{"tags":27384,"concepts":27385},[],[],{"space":27387,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27389,"publishedVersion":359,"revision":62,"contentType":27391,"locale":29},{"sys":27388},{"type":12,"linkType":13,"id":14},{"sys":27390},{"id":21,"type":12,"linkType":22},{"sys":27392},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27394,"metaTitle":369,"metaDescription":370,"mainTitle":27395,"subtitle":388,"heroImage":27410,"ctaButton":411,"ctaLink":412},[368],{"data":27396,"content":27397,"nodeType":74},{},[27398,27404],{"data":27399,"content":27400,"nodeType":78},{},[27401],{"data":27402,"marks":27403,"value":380,"nodeType":82},{},[],{"data":27405,"content":27406,"nodeType":87},{},[27407],{"data":27408,"marks":27409,"value":387,"nodeType":82},{},[],{"metadata":27411,"sys":27414,"fields":27419},{"tags":27412,"concepts":27413},[],[],{"space":27415,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27417,"publishedVersion":62,"revision":44,"locale":29},{"sys":27416},{"type":12,"linkType":13,"id":14},{"sys":27418},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27420},{"url":403,"details":27421,"fileName":409,"contentType":410},{"size":405,"image":27422},{"width":407,"height":408},{"sys":27424,"fields":27427},{"id":27425,"createdAt":27426},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":27428,"slug":27429,"articleIntro":27428,"category":27430},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[27431],{"metadata":27432,"sys":27435,"fields":27442},{"tags":27433,"concepts":27434},[],[],{"space":27436,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27438,"publishedVersion":359,"revision":62,"contentType":27440,"locale":29},{"sys":27437},{"type":12,"linkType":13,"id":14},{"sys":27439},{"id":21,"type":12,"linkType":22},{"sys":27441},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27443,"metaTitle":369,"metaDescription":370,"mainTitle":27444,"subtitle":388,"heroImage":27459,"ctaButton":411,"ctaLink":412},[368],{"data":27445,"content":27446,"nodeType":74},{},[27447,27453],{"data":27448,"content":27449,"nodeType":78},{},[27450],{"data":27451,"marks":27452,"value":380,"nodeType":82},{},[],{"data":27454,"content":27455,"nodeType":87},{},[27456],{"data":27457,"marks":27458,"value":387,"nodeType":82},{},[],{"metadata":27460,"sys":27463,"fields":27468},{"tags":27461,"concepts":27462},[],[],{"space":27464,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27466,"publishedVersion":62,"revision":44,"locale":29},{"sys":27465},{"type":12,"linkType":13,"id":14},{"sys":27467},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27469},{"url":403,"details":27470,"fileName":409,"contentType":410},{"size":405,"image":27471},{"width":407,"height":408},{"sys":27473,"fields":27475},{"id":27474,"createdAt":3949},"4kVdSdLvBSCpwNNFzLzom2",{"title":27476,"slug":27477,"articleIntro":27476,"category":27478},"335 - Travaux en cours","compte-335-travaux-en-cours",[27479],{"metadata":27480,"sys":27483,"fields":27490},{"tags":27481,"concepts":27482},[],[],{"space":27484,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27486,"publishedVersion":359,"revision":62,"contentType":27488,"locale":29},{"sys":27485},{"type":12,"linkType":13,"id":14},{"sys":27487},{"id":21,"type":12,"linkType":22},{"sys":27489},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27491,"metaTitle":369,"metaDescription":370,"mainTitle":27492,"subtitle":388,"heroImage":27507,"ctaButton":411,"ctaLink":412},[368],{"data":27493,"content":27494,"nodeType":74},{},[27495,27501],{"data":27496,"content":27497,"nodeType":78},{},[27498],{"data":27499,"marks":27500,"value":380,"nodeType":82},{},[],{"data":27502,"content":27503,"nodeType":87},{},[27504],{"data":27505,"marks":27506,"value":387,"nodeType":82},{},[],{"metadata":27508,"sys":27511,"fields":27516},{"tags":27509,"concepts":27510},[],[],{"space":27512,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27514,"publishedVersion":62,"revision":44,"locale":29},{"sys":27513},{"type":12,"linkType":13,"id":14},{"sys":27515},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27517},{"url":403,"details":27518,"fileName":409,"contentType":410},{"size":405,"image":27519},{"width":407,"height":408},{"sys":27521,"fields":27524},{"id":27522,"createdAt":27523},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":27525,"slug":27526,"articleIntro":27525,"category":27527},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[27528],{"metadata":27529,"sys":27532,"fields":27539},{"tags":27530,"concepts":27531},[],[],{"space":27533,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27535,"publishedVersion":359,"revision":62,"contentType":27537,"locale":29},{"sys":27534},{"type":12,"linkType":13,"id":14},{"sys":27536},{"id":21,"type":12,"linkType":22},{"sys":27538},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27540,"metaTitle":369,"metaDescription":370,"mainTitle":27541,"subtitle":388,"heroImage":27556,"ctaButton":411,"ctaLink":412},[368],{"data":27542,"content":27543,"nodeType":74},{},[27544,27550],{"data":27545,"content":27546,"nodeType":78},{},[27547],{"data":27548,"marks":27549,"value":380,"nodeType":82},{},[],{"data":27551,"content":27552,"nodeType":87},{},[27553],{"data":27554,"marks":27555,"value":387,"nodeType":82},{},[],{"metadata":27557,"sys":27560,"fields":27565},{"tags":27558,"concepts":27559},[],[],{"space":27561,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27563,"publishedVersion":62,"revision":44,"locale":29},{"sys":27562},{"type":12,"linkType":13,"id":14},{"sys":27564},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27566},{"url":403,"details":27567,"fileName":409,"contentType":410},{"size":405,"image":27568},{"width":407,"height":408},{"sys":27570,"fields":27573},{"id":27571,"createdAt":27572},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":27574,"slug":27575,"articleIntro":27574,"category":27576},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[27577],{"metadata":27578,"sys":27581,"fields":27588},{"tags":27579,"concepts":27580},[],[],{"space":27582,"id":354,"type":16,"createdAt":355,"updatedAt":356,"environment":27584,"publishedVersion":359,"revision":62,"contentType":27586,"locale":29},{"sys":27583},{"type":12,"linkType":13,"id":14},{"sys":27585},{"id":21,"type":12,"linkType":22},{"sys":27587},{"type":12,"linkType":27,"id":362},{"contentfulName":364,"modelCategoryName":365,"slug":366,"contentTypeSlug":27589,"metaTitle":369,"metaDescription":370,"mainTitle":27590,"subtitle":388,"heroImage":27605,"ctaButton":411,"ctaLink":412},[368],{"data":27591,"content":27592,"nodeType":74},{},[27593,27599],{"data":27594,"content":27595,"nodeType":78},{},[27596],{"data":27597,"marks":27598,"value":380,"nodeType":82},{},[],{"data":27600,"content":27601,"nodeType":87},{},[27602],{"data":27603,"marks":27604,"value":387,"nodeType":82},{},[],{"metadata":27606,"sys":27609,"fields":27614},{"tags":27607,"concepts":27608},[],[],{"space":27610,"id":396,"type":58,"createdAt":397,"updatedAt":397,"environment":27612,"publishedVersion":62,"revision":44,"locale":29},{"sys":27611},{"type":12,"linkType":13,"id":14},{"sys":27613},{"id":21,"type":12,"linkType":22},{"title":401,"description":387,"file":27615},{"url":403,"details":27616,"fileName":409,"contentType":410},{"size":405,"image":27617},{"width":407,"height":408},1780085388014]