[{"data":1,"prerenderedAt":27734},["ShallowReactive",2],{"tip-plan-comptable-compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs":3,"plan-comptable-compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs-similars":528},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",{"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","0H9I7WpUywhjl2hYLs1SD","Entry","2025-04-25T13:19:57.095Z","2025-05-13T12:21:08.852Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",36,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":33,"author":34,"content":75,"slug":459,"faq_structured_data":460,"category":461},"Le compte 6615 en comptabilité","Compte 6615 : enregistrement des intérêts versés sur comptes courants d’associés, dépôts créditeurs et avances assimilées, hors emprunts bancaires ou découverts.","Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs",{"metadata":35,"sys":38,"fields":50},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":46,"contentType":47,"locale":29},{"sys":40},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":44},{"id":21,"type":12,"linkType":22},5,1,{"sys":48},{"type":12,"linkType":27,"id":49},"author",{"name":51,"image":52,"position":74},"Nader Zaim",{"metadata":53,"sys":56,"fields":65},{"tags":54,"concepts":55},[],[],{"space":57,"id":59,"type":60,"createdAt":61,"updatedAt":61,"environment":62,"publishedVersion":64,"revision":46,"locale":29},{"sys":58},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":63},{"id":21,"type":12,"linkType":22},4,{"title":51,"description":51,"file":66},{"url":67,"details":68,"fileName":72,"contentType":73},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":69,"image":70},28106,{"width":71,"height":71},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":76,"content":77,"nodeType":458},{},[78,87,95,143,150,157,164,190,248,254,261,294,300,307,314,357,364,452],{"data":79,"content":80,"nodeType":86},{},[81],{"data":82,"marks":83,"value":84,"nodeType":85},{},[],"À quoi sert le compte 6615 en comptabilité ?","text","heading-2",{"data":88,"content":89,"nodeType":94},{},[90],{"data":91,"marks":92,"value":93,"nodeType":85},{},[],"Le compte 6615 fait partie de la classe 6 (Charges) et plus précisément du compte 661 (Charges d'intérêts) du Plan Comptable Général 2025. Il permet d'enregistrer spécifiquement les charges financières correspondant aux intérêts que l'entreprise verse pour rémunérer :","paragraph",{"data":96,"content":97,"nodeType":142},{},[98,122,132],{"data":99,"content":100,"nodeType":121},{},[101],{"data":102,"content":103,"nodeType":94},{},[104,108,117],{"data":105,"marks":106,"value":107,"nodeType":85},{},[],"Les apports en comptes courants effectués par les associés (liés au compte ",{"data":109,"content":111,"nodeType":116},{"uri":110},"/fr/fiches-pratiques/plan-comptable/compte-455-associes-comptes-courants",[112],{"data":113,"marks":114,"value":115,"nodeType":85},{},[],"455 - Associés - Comptes courants","hyperlink",{"data":118,"marks":119,"value":120,"nodeType":85},{},[],")","list-item",{"data":123,"content":124,"nodeType":121},{},[125],{"data":126,"content":127,"nodeType":94},{},[128],{"data":129,"marks":130,"value":131,"nodeType":85},{},[],"Les dépôts créditeurs réalisés par des tiers",{"data":133,"content":134,"nodeType":121},{},[135],{"data":136,"content":137,"nodeType":94},{},[138],{"data":139,"marks":140,"value":141,"nodeType":85},{},[],"Toute somme temporairement mise à disposition de l'entreprise et générant des intérêts","unordered-list",{"data":144,"content":145,"nodeType":94},{},[146],{"data":147,"marks":148,"value":149,"nodeType":85},{},[],"Ces intérêts sont généralement calculés selon un taux convenu préalablement dans un accord contractuel ou selon les conditions générales de l'entreprise concernant la rémunération des comptes courants d'associés.",{"data":151,"content":152,"nodeType":94},{},[153],{"data":154,"marks":155,"value":156,"nodeType":85},{},[],"",{"data":158,"content":159,"nodeType":86},{},[160],{"data":161,"marks":162,"value":163,"nodeType":85},{},[],"Quand utiliser le compte 6615 ?",{"data":165,"content":166,"nodeType":94},{},[167,171,177,181,186],{"data":168,"marks":169,"value":170,"nodeType":85},{},[],"Le ",{"data":172,"marks":173,"value":176,"nodeType":85},{},[174],{"type":175},"bold","compte 6615",{"data":178,"marks":179,"value":180,"nodeType":85},{},[]," est utilisé pour comptabiliser les ",{"data":182,"marks":183,"value":185,"nodeType":85},{},[184],{"type":175},"intérêts versés par l’entreprise",{"data":187,"marks":188,"value":189,"nodeType":85},{},[]," sur :",{"data":191,"content":192,"nodeType":142},{},[193,212,230],{"data":194,"content":195,"nodeType":121},{},[196],{"data":197,"content":198,"nodeType":94},{},[199,203,208],{"data":200,"marks":201,"value":202,"nodeType":85},{},[],"Les ",{"data":204,"marks":205,"value":207,"nodeType":85},{},[206],{"type":175},"comptes courants d’associés ",{"data":209,"marks":210,"value":211,"nodeType":85},{},[],": rémunération des sommes mises à disposition de l’entreprise par ses associés ou actionnaires, en dehors du capital social.",{"data":213,"content":214,"nodeType":121},{},[215],{"data":216,"content":217,"nodeType":94},{},[218,221,226],{"data":219,"marks":220,"value":202,"nodeType":85},{},[],{"data":222,"marks":223,"value":225,"nodeType":85},{},[224],{"type":175},"dépôts créditeurs ",{"data":227,"marks":228,"value":229,"nodeType":85},{},[],": intérêts versés sur des sommes laissées en dépôt par des tiers (par exemple, intérêts sur cautionnements reçus ou sur dépôts auprès de l’entreprise).",{"data":231,"content":232,"nodeType":121},{},[233],{"data":234,"content":235,"nodeType":94},{},[236,239,244],{"data":237,"marks":238,"value":202,"nodeType":85},{},[],{"data":240,"marks":241,"value":243,"nodeType":85},{},[242],{"type":175},"autres avances consenties à l’entreprise ",{"data":245,"marks":246,"value":247,"nodeType":85},{},[],"par des tiers, dès lors qu’elles donnent lieu à un paiement d’intérêts.",{"data":249,"content":250,"nodeType":94},{},[251],{"data":252,"marks":253,"value":156,"nodeType":85},{},[],{"data":255,"content":256,"nodeType":86},{},[257],{"data":258,"marks":259,"value":260,"nodeType":85},{},[],"Exemples d’utilisation du compte 6615",{"data":262,"content":263,"nodeType":142},{},[264,274,284],{"data":265,"content":266,"nodeType":121},{},[267],{"data":268,"content":269,"nodeType":94},{},[270],{"data":271,"marks":272,"value":273,"nodeType":85},{},[],"Paiement d’intérêts à un associé qui a laissé des fonds sur un compte courant d’associé rémunéré.",{"data":275,"content":276,"nodeType":121},{},[277],{"data":278,"content":279,"nodeType":94},{},[280],{"data":281,"marks":282,"value":283,"nodeType":85},{},[],"Versement d’intérêts à un tiers ayant constitué un dépôt créditeur auprès de l’entreprise.",{"data":285,"content":286,"nodeType":121},{},[287],{"data":288,"content":289,"nodeType":94},{},[290],{"data":291,"marks":292,"value":293,"nodeType":85},{},[],"Rémunération d’avances temporaires de fonds consenties à l’entreprise par un partenaire, un client, ou un organisme, si elles donnent lieu à intérêts.",{"data":295,"content":296,"nodeType":94},{},[297],{"data":298,"marks":299,"value":156,"nodeType":85},{},[],{"data":301,"content":302,"nodeType":86},{},[303],{"data":304,"marks":305,"value":306,"nodeType":85},{},[],"Quels sont les impacts fiscaux du compte 6615 ?",{"data":308,"content":309,"nodeType":94},{},[310],{"data":311,"marks":312,"value":313,"nodeType":85},{},[],"L'utilisation du compte 6615 entraîne plusieurs implications fiscales importantes :",{"data":315,"content":316,"nodeType":142},{},[317,327,337,347],{"data":318,"content":319,"nodeType":121},{},[320],{"data":321,"content":322,"nodeType":94},{},[323],{"data":324,"marks":325,"value":326,"nodeType":85},{},[],"Déductibilité fiscale : Les intérêts versés aux associés sur leurs comptes courants sont déductibles du résultat fiscal de l'entreprise, ce qui permet de réduire l'assiette imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu selon la forme juridique de l'entreprise.",{"data":328,"content":329,"nodeType":121},{},[330],{"data":331,"content":332,"nodeType":94},{},[333],{"data":334,"marks":335,"value":336,"nodeType":85},{},[],"Limitation du taux d'intérêt : Cette déductibilité est conditionnée au respect d'un taux d'intérêt maximal défini par l'administration fiscale. Ce taux est régulièrement actualisé et publié. Tout dépassement de ce taux peut entraîner une requalification en distribution de dividendes déguisée.",{"data":338,"content":339,"nodeType":121},{},[340],{"data":341,"content":342,"nodeType":94},{},[343],{"data":344,"marks":345,"value":346,"nodeType":85},{},[],"Imposition pour le bénéficiaire : Les intérêts perçus par les associés sont soumis aux prélèvements sociaux et à l'impôt sur le revenu dans la catégorie des revenus de capitaux mobiliers.",{"data":348,"content":349,"nodeType":121},{},[350],{"data":351,"content":352,"nodeType":94},{},[353],{"data":354,"marks":355,"value":356,"nodeType":85},{},[],"Documentation requise : L'entreprise doit conserver tous les justificatifs relatifs aux comptes courants (conventions, calculs d'intérêts) pour pouvoir justifier ces charges en cas de contrôle fiscal.Il est essentiel de bien distinguer ces charges financières des distributions de dividendes qui obéissent à un régime fiscal différent, tant pour l'entreprise que pour les bénéficiaires.",{"data":358,"content":359,"nodeType":86},{},[360],{"data":361,"marks":362,"value":363,"nodeType":85},{},[],"\n3 points clés à retenir sur le compte 6615",{"data":365,"content":366,"nodeType":142},{},[367,386,442],{"data":368,"content":369,"nodeType":121},{},[370],{"data":371,"content":372,"nodeType":94},{},[373,377,382],{"data":374,"marks":375,"value":376,"nodeType":85},{},[],"Le compte 6615 concerne uniquement ",{"data":378,"marks":379,"value":381,"nodeType":85},{},[380],{"type":175},"les intérêts versés sur des comptes courants, des dépôts créditeurs ou avances assimilées",{"data":383,"marks":384,"value":385,"nodeType":85},{},[],".",{"data":387,"content":388,"nodeType":121},{},[389,396],{"data":390,"content":391,"nodeType":94},{},[392],{"data":393,"marks":394,"value":395,"nodeType":85},{},[],"Il ne doit pas être utilisé pour :",{"data":397,"content":398,"nodeType":142},{},[399,421],{"data":400,"content":401,"nodeType":121},{},[402],{"data":403,"content":404,"nodeType":94},{},[405,409,417],{"data":406,"marks":407,"value":408,"nodeType":85},{},[],"Les intérêts versés sur emprunts bancaires classiques (",{"data":410,"content":412,"nodeType":116},{"uri":411},"/fr/fiches-pratiques/plan-comptable/compte-6611-interets-des-emprunts-et-des-dettes",[413],{"data":414,"marks":415,"value":416,"nodeType":85},{},[],"compte 6611",{"data":418,"marks":419,"value":420,"nodeType":85},{},[],").",{"data":422,"content":423,"nodeType":121},{},[424],{"data":425,"content":426,"nodeType":94},{},[427,431,439],{"data":428,"marks":429,"value":430,"nodeType":85},{},[],"Les intérêts sur découverts bancaires (",{"data":432,"content":434,"nodeType":116},{"uri":433},"/fr/fiches-pratiques/plan-comptable/compte-6616-interets-bancaires-et-sur-operations-de-financement",[435],{"data":436,"marks":437,"value":438,"nodeType":85},{},[],"compte 6616",{"data":440,"marks":441,"value":420,"nodeType":85},{},[],{"data":443,"content":444,"nodeType":121},{},[445],{"data":446,"content":447,"nodeType":94},{},[448],{"data":449,"marks":450,"value":451,"nodeType":85},{},[],"Les intérêts inscrits au compte 6615 constituent une charge financière déductible du résultat imposable, sous certaines conditions réglementaires.",{"data":453,"content":454,"nodeType":94},{},[455],{"data":456,"marks":457,"value":156,"nodeType":85},{},[],"document","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",false,[462],{"metadata":463,"sys":466,"fields":478},{"tags":464,"concepts":465},[],[],{"space":467,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":472,"publishedVersion":474,"revision":64,"contentType":475,"locale":29},{"sys":468},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":473},{"id":21,"type":12,"linkType":22},24,{"sys":476},{"type":12,"linkType":27,"id":477},"category",{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":482,"metaTitle":484,"metaDescription":485,"mainTitle":486,"subtitle":503,"heroImage":504,"ctaButton":526,"ctaLink":527},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[483],"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":487,"content":488,"nodeType":458},{},[489,497],{"data":490,"content":491,"nodeType":496},{},[492],{"data":493,"marks":494,"value":495,"nodeType":85},{},[],"Plan comptable général","heading-1",{"data":498,"content":499,"nodeType":94},{},[500],{"data":501,"marks":502,"value":156,"nodeType":85},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":505,"sys":508,"fields":515},{"tags":506,"concepts":507},[],[],{"space":509,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":513,"publishedVersion":64,"revision":46,"locale":29},{"sys":510},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":514},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":517},"Facturation",{"url":518,"details":519,"fileName":524,"contentType":525},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":520,"image":521},246703,{"width":522,"height":523},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[529,578,628,677,726,775,824,873,922,971,1020,1069,1118,1167,1216,1265,1314,1363,1412,1461,1510,1559,1608,1657,1706,1755,1804,1853,1902,1951,2000,2049,2098,2147,2196,2245,2294,2343,2392,2441,2490,2539,2588,2637,2686,2735,2784,2833,2882,2931,2980,3029,3078,3127,3177,3226,3275,3324,3373,3422,3471,3520,3569,3618,3667,3716,3765,3814,3863,3912,3961,4010,4059,4108,4157,4206,4255,4304,4353,4402,4451,4500,4549,4598,4647,4696,4745,4794,4843,4892,4941,4990,5039,5088,5137,5186,5235,5284,5333,5382,5431,5480,5529,5578,5627,5676,5725,5774,5824,5873,5922,5971,6020,6069,6118,6167,6216,6265,6314,6363,6412,6461,6510,6559,6608,6657,6706,6755,6804,6853,6902,6951,7000,7049,7098,7147,7196,7245,7294,7343,7392,7441,7490,7540,7589,7638,7687,7736,7785,7834,7883,7932,7981,8030,8079,8128,8177,8226,8275,8324,8373,8422,8471,8520,8569,8618,8667,8716,8765,8814,8863,8912,8961,9010,9059,9108,9157,9206,9255,9304,9353,9402,9451,9500,9549,9598,9647,9696,9745,9794,9843,9892,9941,9990,10039,10088,10137,10186,10235,10284,10333,10382,10431,10480,10529,10578,10628,10677,10726,10775,10824,10873,10922,10971,11020,11069,11118,11167,11216,11265,11314,11363,11412,11461,11510,11559,11608,11657,11706,11756,11805,11854,11903,11952,12002,12051,12100,12149,12198,12247,12296,12345,12394,12443,12491,12540,12589,12638,12687,12736,12785,12834,12883,12932,12981,13030,13079,13128,13177,13226,13275,13324,13373,13422,13471,13520,13569,13618,13667,13716,13765,13814,13863,13912,13961,14010,14059,14108,14157,14206,14255,14304,14353,14402,14450,14499,14548,14597,14646,14695,14744,14794,14843,14892,14941,14990,15039,15088,15137,15186,15235,15284,15333,15382,15431,15480,15529,15578,15627,15676,15725,15774,15823,15872,15921,15970,16019,16068,16117,16166,16215,16264,16313,16362,16411,16460,16509,16558,16607,16655,16704,16753,16802,16851,16900,16949,16998,17047,17096,17145,17194,17243,17292,17341,17390,17439,17484,17533,17582,17631,17681,17730,17779,17828,17877,17926,17975,18024,18073,18122,18171,18220,18269,18318,18367,18417,18466,18515,18565,18614,18663,18712,18761,18810,18859,18908,18957,19006,19055,19104,19153,19201,19250,19299,19348,19397,19446,19495,19544,19593,19642,19691,19740,19789,19838,19887,19936,19985,20034,20083,20132,20181,20230,20279,20328,20377,20427,20477,20526,20575,20624,20673,20722,20771,20820,20870,20919,20968,21017,21066,21115,21164,21213,21262,21311,21360,21409,21458,21507,21556,21605,21654,21703,21752,21801,21850,21899,21948,21997,22047,22096,22145,22194,22243,22293,22342,22391,22440,22489,22538,22587,22636,22685,22734,22783,22833,22882,22931,22980,23030,23079,23128,23177,23226,23275,23324,23373,23422,23471,23520,23569,23619,23668,23717,23766,23814,23863,23912,23961,24010,24059,24108,24157,24206,24255,24304,24353,24402,24451,24500,24549,24598,24647,24696,24745,24794,24843,24892,24941,24990,25039,25088,25137,25186,25235,25284,25333,25382,25431,25480,25529,25578,25627,25676,25725,25773,25822,25871,25920,25969,26018,26067,26116,26165,26214,26263,26312,26361,26410,26459,26508,26557,26606,26655,26704,26753,26802,26851,26900,26949,26998,27047,27096,27145,27194,27243,27292,27341,27391,27440,27489,27538,27587,27636,27685],{"sys":530,"fields":533},{"id":531,"createdAt":532},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":534,"slug":535,"articleIntro":534,"category":536},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[537],{"metadata":538,"sys":541,"fields":548},{"tags":539,"concepts":540},[],[],{"space":542,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":544,"publishedVersion":474,"revision":64,"contentType":546,"locale":29},{"sys":543},{"type":12,"linkType":13,"id":14},{"sys":545},{"id":21,"type":12,"linkType":22},{"sys":547},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":549,"metaTitle":484,"metaDescription":485,"mainTitle":550,"subtitle":503,"heroImage":565,"ctaButton":526,"ctaLink":527},[483],{"data":551,"content":552,"nodeType":458},{},[553,559],{"data":554,"content":555,"nodeType":496},{},[556],{"data":557,"marks":558,"value":495,"nodeType":85},{},[],{"data":560,"content":561,"nodeType":94},{},[562],{"data":563,"marks":564,"value":156,"nodeType":85},{},[],{"metadata":566,"sys":569,"fields":574},{"tags":567,"concepts":568},[],[],{"space":570,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":572,"publishedVersion":64,"revision":46,"locale":29},{"sys":571},{"type":12,"linkType":13,"id":14},{"sys":573},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":575},{"url":518,"details":576,"fileName":524,"contentType":525},{"size":520,"image":577},{"width":522,"height":523},{"sys":579,"fields":582},{"id":580,"createdAt":581},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":583,"slug":584,"articleIntro":585,"category":586},"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.",[587],{"metadata":588,"sys":591,"fields":598},{"tags":589,"concepts":590},[],[],{"space":592,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":594,"publishedVersion":474,"revision":64,"contentType":596,"locale":29},{"sys":593},{"type":12,"linkType":13,"id":14},{"sys":595},{"id":21,"type":12,"linkType":22},{"sys":597},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":599,"metaTitle":484,"metaDescription":485,"mainTitle":600,"subtitle":503,"heroImage":615,"ctaButton":526,"ctaLink":527},[483],{"data":601,"content":602,"nodeType":458},{},[603,609],{"data":604,"content":605,"nodeType":496},{},[606],{"data":607,"marks":608,"value":495,"nodeType":85},{},[],{"data":610,"content":611,"nodeType":94},{},[612],{"data":613,"marks":614,"value":156,"nodeType":85},{},[],{"metadata":616,"sys":619,"fields":624},{"tags":617,"concepts":618},[],[],{"space":620,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":622,"publishedVersion":64,"revision":46,"locale":29},{"sys":621},{"type":12,"linkType":13,"id":14},{"sys":623},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":625},{"url":518,"details":626,"fileName":524,"contentType":525},{"size":520,"image":627},{"width":522,"height":523},{"sys":629,"fields":632},{"id":630,"createdAt":631},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":633,"slug":634,"articleIntro":633,"category":635},"668 - Autres charges financières","compte-668-autres-charges-financieres",[636],{"metadata":637,"sys":640,"fields":647},{"tags":638,"concepts":639},[],[],{"space":641,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":643,"publishedVersion":474,"revision":64,"contentType":645,"locale":29},{"sys":642},{"type":12,"linkType":13,"id":14},{"sys":644},{"id":21,"type":12,"linkType":22},{"sys":646},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":648,"metaTitle":484,"metaDescription":485,"mainTitle":649,"subtitle":503,"heroImage":664,"ctaButton":526,"ctaLink":527},[483],{"data":650,"content":651,"nodeType":458},{},[652,658],{"data":653,"content":654,"nodeType":496},{},[655],{"data":656,"marks":657,"value":495,"nodeType":85},{},[],{"data":659,"content":660,"nodeType":94},{},[661],{"data":662,"marks":663,"value":156,"nodeType":85},{},[],{"metadata":665,"sys":668,"fields":673},{"tags":666,"concepts":667},[],[],{"space":669,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":671,"publishedVersion":64,"revision":46,"locale":29},{"sys":670},{"type":12,"linkType":13,"id":14},{"sys":672},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":674},{"url":518,"details":675,"fileName":524,"contentType":525},{"size":520,"image":676},{"width":522,"height":523},{"sys":678,"fields":681},{"id":679,"createdAt":680},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":682,"slug":683,"articleIntro":-1,"category":684},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[685],{"metadata":686,"sys":689,"fields":696},{"tags":687,"concepts":688},[],[],{"space":690,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":692,"publishedVersion":474,"revision":64,"contentType":694,"locale":29},{"sys":691},{"type":12,"linkType":13,"id":14},{"sys":693},{"id":21,"type":12,"linkType":22},{"sys":695},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":697,"metaTitle":484,"metaDescription":485,"mainTitle":698,"subtitle":503,"heroImage":713,"ctaButton":526,"ctaLink":527},[483],{"data":699,"content":700,"nodeType":458},{},[701,707],{"data":702,"content":703,"nodeType":496},{},[704],{"data":705,"marks":706,"value":495,"nodeType":85},{},[],{"data":708,"content":709,"nodeType":94},{},[710],{"data":711,"marks":712,"value":156,"nodeType":85},{},[],{"metadata":714,"sys":717,"fields":722},{"tags":715,"concepts":716},[],[],{"space":718,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":720,"publishedVersion":64,"revision":46,"locale":29},{"sys":719},{"type":12,"linkType":13,"id":14},{"sys":721},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":723},{"url":518,"details":724,"fileName":524,"contentType":525},{"size":520,"image":725},{"width":522,"height":523},{"sys":727,"fields":730},{"id":728,"createdAt":729},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":731,"slug":732,"articleIntro":-1,"category":733},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[734],{"metadata":735,"sys":738,"fields":745},{"tags":736,"concepts":737},[],[],{"space":739,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":741,"publishedVersion":474,"revision":64,"contentType":743,"locale":29},{"sys":740},{"type":12,"linkType":13,"id":14},{"sys":742},{"id":21,"type":12,"linkType":22},{"sys":744},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":746,"metaTitle":484,"metaDescription":485,"mainTitle":747,"subtitle":503,"heroImage":762,"ctaButton":526,"ctaLink":527},[483],{"data":748,"content":749,"nodeType":458},{},[750,756],{"data":751,"content":752,"nodeType":496},{},[753],{"data":754,"marks":755,"value":495,"nodeType":85},{},[],{"data":757,"content":758,"nodeType":94},{},[759],{"data":760,"marks":761,"value":156,"nodeType":85},{},[],{"metadata":763,"sys":766,"fields":771},{"tags":764,"concepts":765},[],[],{"space":767,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":769,"publishedVersion":64,"revision":46,"locale":29},{"sys":768},{"type":12,"linkType":13,"id":14},{"sys":770},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":772},{"url":518,"details":773,"fileName":524,"contentType":525},{"size":520,"image":774},{"width":522,"height":523},{"sys":776,"fields":779},{"id":777,"createdAt":778},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":780,"slug":781,"articleIntro":780,"category":782},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[783],{"metadata":784,"sys":787,"fields":794},{"tags":785,"concepts":786},[],[],{"space":788,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":790,"publishedVersion":474,"revision":64,"contentType":792,"locale":29},{"sys":789},{"type":12,"linkType":13,"id":14},{"sys":791},{"id":21,"type":12,"linkType":22},{"sys":793},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":795,"metaTitle":484,"metaDescription":485,"mainTitle":796,"subtitle":503,"heroImage":811,"ctaButton":526,"ctaLink":527},[483],{"data":797,"content":798,"nodeType":458},{},[799,805],{"data":800,"content":801,"nodeType":496},{},[802],{"data":803,"marks":804,"value":495,"nodeType":85},{},[],{"data":806,"content":807,"nodeType":94},{},[808],{"data":809,"marks":810,"value":156,"nodeType":85},{},[],{"metadata":812,"sys":815,"fields":820},{"tags":813,"concepts":814},[],[],{"space":816,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":818,"publishedVersion":64,"revision":46,"locale":29},{"sys":817},{"type":12,"linkType":13,"id":14},{"sys":819},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":821},{"url":518,"details":822,"fileName":524,"contentType":525},{"size":520,"image":823},{"width":522,"height":523},{"sys":825,"fields":828},{"id":826,"createdAt":827},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":829,"slug":830,"articleIntro":829,"category":831},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[832],{"metadata":833,"sys":836,"fields":843},{"tags":834,"concepts":835},[],[],{"space":837,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":839,"publishedVersion":474,"revision":64,"contentType":841,"locale":29},{"sys":838},{"type":12,"linkType":13,"id":14},{"sys":840},{"id":21,"type":12,"linkType":22},{"sys":842},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":844,"metaTitle":484,"metaDescription":485,"mainTitle":845,"subtitle":503,"heroImage":860,"ctaButton":526,"ctaLink":527},[483],{"data":846,"content":847,"nodeType":458},{},[848,854],{"data":849,"content":850,"nodeType":496},{},[851],{"data":852,"marks":853,"value":495,"nodeType":85},{},[],{"data":855,"content":856,"nodeType":94},{},[857],{"data":858,"marks":859,"value":156,"nodeType":85},{},[],{"metadata":861,"sys":864,"fields":869},{"tags":862,"concepts":863},[],[],{"space":865,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":867,"publishedVersion":64,"revision":46,"locale":29},{"sys":866},{"type":12,"linkType":13,"id":14},{"sys":868},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":870},{"url":518,"details":871,"fileName":524,"contentType":525},{"size":520,"image":872},{"width":522,"height":523},{"sys":874,"fields":877},{"id":875,"createdAt":876},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":878,"slug":879,"articleIntro":878,"category":880},"Compte 502 - Actions propres","compte-502-actions-propres",[881],{"metadata":882,"sys":885,"fields":892},{"tags":883,"concepts":884},[],[],{"space":886,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":888,"publishedVersion":474,"revision":64,"contentType":890,"locale":29},{"sys":887},{"type":12,"linkType":13,"id":14},{"sys":889},{"id":21,"type":12,"linkType":22},{"sys":891},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":893,"metaTitle":484,"metaDescription":485,"mainTitle":894,"subtitle":503,"heroImage":909,"ctaButton":526,"ctaLink":527},[483],{"data":895,"content":896,"nodeType":458},{},[897,903],{"data":898,"content":899,"nodeType":496},{},[900],{"data":901,"marks":902,"value":495,"nodeType":85},{},[],{"data":904,"content":905,"nodeType":94},{},[906],{"data":907,"marks":908,"value":156,"nodeType":85},{},[],{"metadata":910,"sys":913,"fields":918},{"tags":911,"concepts":912},[],[],{"space":914,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":916,"publishedVersion":64,"revision":46,"locale":29},{"sys":915},{"type":12,"linkType":13,"id":14},{"sys":917},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":919},{"url":518,"details":920,"fileName":524,"contentType":525},{"size":520,"image":921},{"width":522,"height":523},{"sys":923,"fields":926},{"id":924,"createdAt":925},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":927,"slug":928,"articleIntro":927,"category":929},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[930],{"metadata":931,"sys":934,"fields":941},{"tags":932,"concepts":933},[],[],{"space":935,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":937,"publishedVersion":474,"revision":64,"contentType":939,"locale":29},{"sys":936},{"type":12,"linkType":13,"id":14},{"sys":938},{"id":21,"type":12,"linkType":22},{"sys":940},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":942,"metaTitle":484,"metaDescription":485,"mainTitle":943,"subtitle":503,"heroImage":958,"ctaButton":526,"ctaLink":527},[483],{"data":944,"content":945,"nodeType":458},{},[946,952],{"data":947,"content":948,"nodeType":496},{},[949],{"data":950,"marks":951,"value":495,"nodeType":85},{},[],{"data":953,"content":954,"nodeType":94},{},[955],{"data":956,"marks":957,"value":156,"nodeType":85},{},[],{"metadata":959,"sys":962,"fields":967},{"tags":960,"concepts":961},[],[],{"space":963,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":965,"publishedVersion":64,"revision":46,"locale":29},{"sys":964},{"type":12,"linkType":13,"id":14},{"sys":966},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":968},{"url":518,"details":969,"fileName":524,"contentType":525},{"size":520,"image":970},{"width":522,"height":523},{"sys":972,"fields":975},{"id":973,"createdAt":974},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":976,"slug":977,"articleIntro":976,"category":978},"1681 - Autres emprunts","compte-1681-autres-emprunts",[979],{"metadata":980,"sys":983,"fields":990},{"tags":981,"concepts":982},[],[],{"space":984,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":986,"publishedVersion":474,"revision":64,"contentType":988,"locale":29},{"sys":985},{"type":12,"linkType":13,"id":14},{"sys":987},{"id":21,"type":12,"linkType":22},{"sys":989},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":991,"metaTitle":484,"metaDescription":485,"mainTitle":992,"subtitle":503,"heroImage":1007,"ctaButton":526,"ctaLink":527},[483],{"data":993,"content":994,"nodeType":458},{},[995,1001],{"data":996,"content":997,"nodeType":496},{},[998],{"data":999,"marks":1000,"value":495,"nodeType":85},{},[],{"data":1002,"content":1003,"nodeType":94},{},[1004],{"data":1005,"marks":1006,"value":156,"nodeType":85},{},[],{"metadata":1008,"sys":1011,"fields":1016},{"tags":1009,"concepts":1010},[],[],{"space":1012,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1014,"publishedVersion":64,"revision":46,"locale":29},{"sys":1013},{"type":12,"linkType":13,"id":14},{"sys":1015},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1017},{"url":518,"details":1018,"fileName":524,"contentType":525},{"size":520,"image":1019},{"width":522,"height":523},{"sys":1021,"fields":1024},{"id":1022,"createdAt":1023},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":1025,"slug":1026,"articleIntro":1025,"category":1027},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[1028],{"metadata":1029,"sys":1032,"fields":1039},{"tags":1030,"concepts":1031},[],[],{"space":1033,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1035,"publishedVersion":474,"revision":64,"contentType":1037,"locale":29},{"sys":1034},{"type":12,"linkType":13,"id":14},{"sys":1036},{"id":21,"type":12,"linkType":22},{"sys":1038},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1040,"metaTitle":484,"metaDescription":485,"mainTitle":1041,"subtitle":503,"heroImage":1056,"ctaButton":526,"ctaLink":527},[483],{"data":1042,"content":1043,"nodeType":458},{},[1044,1050],{"data":1045,"content":1046,"nodeType":496},{},[1047],{"data":1048,"marks":1049,"value":495,"nodeType":85},{},[],{"data":1051,"content":1052,"nodeType":94},{},[1053],{"data":1054,"marks":1055,"value":156,"nodeType":85},{},[],{"metadata":1057,"sys":1060,"fields":1065},{"tags":1058,"concepts":1059},[],[],{"space":1061,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1063,"publishedVersion":64,"revision":46,"locale":29},{"sys":1062},{"type":12,"linkType":13,"id":14},{"sys":1064},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1066},{"url":518,"details":1067,"fileName":524,"contentType":525},{"size":520,"image":1068},{"width":522,"height":523},{"sys":1070,"fields":1073},{"id":1071,"createdAt":1072},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":1074,"slug":1075,"articleIntro":1074,"category":1076},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[1077],{"metadata":1078,"sys":1081,"fields":1088},{"tags":1079,"concepts":1080},[],[],{"space":1082,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1084,"publishedVersion":474,"revision":64,"contentType":1086,"locale":29},{"sys":1083},{"type":12,"linkType":13,"id":14},{"sys":1085},{"id":21,"type":12,"linkType":22},{"sys":1087},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1089,"metaTitle":484,"metaDescription":485,"mainTitle":1090,"subtitle":503,"heroImage":1105,"ctaButton":526,"ctaLink":527},[483],{"data":1091,"content":1092,"nodeType":458},{},[1093,1099],{"data":1094,"content":1095,"nodeType":496},{},[1096],{"data":1097,"marks":1098,"value":495,"nodeType":85},{},[],{"data":1100,"content":1101,"nodeType":94},{},[1102],{"data":1103,"marks":1104,"value":156,"nodeType":85},{},[],{"metadata":1106,"sys":1109,"fields":1114},{"tags":1107,"concepts":1108},[],[],{"space":1110,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1112,"publishedVersion":64,"revision":46,"locale":29},{"sys":1111},{"type":12,"linkType":13,"id":14},{"sys":1113},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1115},{"url":518,"details":1116,"fileName":524,"contentType":525},{"size":520,"image":1117},{"width":522,"height":523},{"sys":1119,"fields":1122},{"id":1120,"createdAt":1121},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":1123,"slug":1124,"articleIntro":1123,"category":1125},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[1126],{"metadata":1127,"sys":1130,"fields":1137},{"tags":1128,"concepts":1129},[],[],{"space":1131,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1133,"publishedVersion":474,"revision":64,"contentType":1135,"locale":29},{"sys":1132},{"type":12,"linkType":13,"id":14},{"sys":1134},{"id":21,"type":12,"linkType":22},{"sys":1136},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1138,"metaTitle":484,"metaDescription":485,"mainTitle":1139,"subtitle":503,"heroImage":1154,"ctaButton":526,"ctaLink":527},[483],{"data":1140,"content":1141,"nodeType":458},{},[1142,1148],{"data":1143,"content":1144,"nodeType":496},{},[1145],{"data":1146,"marks":1147,"value":495,"nodeType":85},{},[],{"data":1149,"content":1150,"nodeType":94},{},[1151],{"data":1152,"marks":1153,"value":156,"nodeType":85},{},[],{"metadata":1155,"sys":1158,"fields":1163},{"tags":1156,"concepts":1157},[],[],{"space":1159,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1161,"publishedVersion":64,"revision":46,"locale":29},{"sys":1160},{"type":12,"linkType":13,"id":14},{"sys":1162},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1164},{"url":518,"details":1165,"fileName":524,"contentType":525},{"size":520,"image":1166},{"width":522,"height":523},{"sys":1168,"fields":1171},{"id":1169,"createdAt":1170},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":1172,"slug":1173,"articleIntro":-1,"category":1174},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[1175],{"metadata":1176,"sys":1179,"fields":1186},{"tags":1177,"concepts":1178},[],[],{"space":1180,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1182,"publishedVersion":474,"revision":64,"contentType":1184,"locale":29},{"sys":1181},{"type":12,"linkType":13,"id":14},{"sys":1183},{"id":21,"type":12,"linkType":22},{"sys":1185},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1187,"metaTitle":484,"metaDescription":485,"mainTitle":1188,"subtitle":503,"heroImage":1203,"ctaButton":526,"ctaLink":527},[483],{"data":1189,"content":1190,"nodeType":458},{},[1191,1197],{"data":1192,"content":1193,"nodeType":496},{},[1194],{"data":1195,"marks":1196,"value":495,"nodeType":85},{},[],{"data":1198,"content":1199,"nodeType":94},{},[1200],{"data":1201,"marks":1202,"value":156,"nodeType":85},{},[],{"metadata":1204,"sys":1207,"fields":1212},{"tags":1205,"concepts":1206},[],[],{"space":1208,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1210,"publishedVersion":64,"revision":46,"locale":29},{"sys":1209},{"type":12,"linkType":13,"id":14},{"sys":1211},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1213},{"url":518,"details":1214,"fileName":524,"contentType":525},{"size":520,"image":1215},{"width":522,"height":523},{"sys":1217,"fields":1220},{"id":1218,"createdAt":1219},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":1221,"slug":1222,"articleIntro":-1,"category":1223},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[1224],{"metadata":1225,"sys":1228,"fields":1235},{"tags":1226,"concepts":1227},[],[],{"space":1229,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1231,"publishedVersion":474,"revision":64,"contentType":1233,"locale":29},{"sys":1230},{"type":12,"linkType":13,"id":14},{"sys":1232},{"id":21,"type":12,"linkType":22},{"sys":1234},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1236,"metaTitle":484,"metaDescription":485,"mainTitle":1237,"subtitle":503,"heroImage":1252,"ctaButton":526,"ctaLink":527},[483],{"data":1238,"content":1239,"nodeType":458},{},[1240,1246],{"data":1241,"content":1242,"nodeType":496},{},[1243],{"data":1244,"marks":1245,"value":495,"nodeType":85},{},[],{"data":1247,"content":1248,"nodeType":94},{},[1249],{"data":1250,"marks":1251,"value":156,"nodeType":85},{},[],{"metadata":1253,"sys":1256,"fields":1261},{"tags":1254,"concepts":1255},[],[],{"space":1257,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1259,"publishedVersion":64,"revision":46,"locale":29},{"sys":1258},{"type":12,"linkType":13,"id":14},{"sys":1260},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1262},{"url":518,"details":1263,"fileName":524,"contentType":525},{"size":520,"image":1264},{"width":522,"height":523},{"sys":1266,"fields":1269},{"id":1267,"createdAt":1268},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":1270,"slug":1271,"articleIntro":1270,"category":1272},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[1273],{"metadata":1274,"sys":1277,"fields":1284},{"tags":1275,"concepts":1276},[],[],{"space":1278,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1280,"publishedVersion":474,"revision":64,"contentType":1282,"locale":29},{"sys":1279},{"type":12,"linkType":13,"id":14},{"sys":1281},{"id":21,"type":12,"linkType":22},{"sys":1283},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1285,"metaTitle":484,"metaDescription":485,"mainTitle":1286,"subtitle":503,"heroImage":1301,"ctaButton":526,"ctaLink":527},[483],{"data":1287,"content":1288,"nodeType":458},{},[1289,1295],{"data":1290,"content":1291,"nodeType":496},{},[1292],{"data":1293,"marks":1294,"value":495,"nodeType":85},{},[],{"data":1296,"content":1297,"nodeType":94},{},[1298],{"data":1299,"marks":1300,"value":156,"nodeType":85},{},[],{"metadata":1302,"sys":1305,"fields":1310},{"tags":1303,"concepts":1304},[],[],{"space":1306,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1308,"publishedVersion":64,"revision":46,"locale":29},{"sys":1307},{"type":12,"linkType":13,"id":14},{"sys":1309},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1311},{"url":518,"details":1312,"fileName":524,"contentType":525},{"size":520,"image":1313},{"width":522,"height":523},{"sys":1315,"fields":1318},{"id":1316,"createdAt":1317},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":1319,"slug":1320,"articleIntro":1319,"category":1321},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[1322],{"metadata":1323,"sys":1326,"fields":1333},{"tags":1324,"concepts":1325},[],[],{"space":1327,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1329,"publishedVersion":474,"revision":64,"contentType":1331,"locale":29},{"sys":1328},{"type":12,"linkType":13,"id":14},{"sys":1330},{"id":21,"type":12,"linkType":22},{"sys":1332},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1334,"metaTitle":484,"metaDescription":485,"mainTitle":1335,"subtitle":503,"heroImage":1350,"ctaButton":526,"ctaLink":527},[483],{"data":1336,"content":1337,"nodeType":458},{},[1338,1344],{"data":1339,"content":1340,"nodeType":496},{},[1341],{"data":1342,"marks":1343,"value":495,"nodeType":85},{},[],{"data":1345,"content":1346,"nodeType":94},{},[1347],{"data":1348,"marks":1349,"value":156,"nodeType":85},{},[],{"metadata":1351,"sys":1354,"fields":1359},{"tags":1352,"concepts":1353},[],[],{"space":1355,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1357,"publishedVersion":64,"revision":46,"locale":29},{"sys":1356},{"type":12,"linkType":13,"id":14},{"sys":1358},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1360},{"url":518,"details":1361,"fileName":524,"contentType":525},{"size":520,"image":1362},{"width":522,"height":523},{"sys":1364,"fields":1367},{"id":1365,"createdAt":1366},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":1368,"slug":1369,"articleIntro":1368,"category":1370},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[1371],{"metadata":1372,"sys":1375,"fields":1382},{"tags":1373,"concepts":1374},[],[],{"space":1376,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1378,"publishedVersion":474,"revision":64,"contentType":1380,"locale":29},{"sys":1377},{"type":12,"linkType":13,"id":14},{"sys":1379},{"id":21,"type":12,"linkType":22},{"sys":1381},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1383,"metaTitle":484,"metaDescription":485,"mainTitle":1384,"subtitle":503,"heroImage":1399,"ctaButton":526,"ctaLink":527},[483],{"data":1385,"content":1386,"nodeType":458},{},[1387,1393],{"data":1388,"content":1389,"nodeType":496},{},[1390],{"data":1391,"marks":1392,"value":495,"nodeType":85},{},[],{"data":1394,"content":1395,"nodeType":94},{},[1396],{"data":1397,"marks":1398,"value":156,"nodeType":85},{},[],{"metadata":1400,"sys":1403,"fields":1408},{"tags":1401,"concepts":1402},[],[],{"space":1404,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1406,"publishedVersion":64,"revision":46,"locale":29},{"sys":1405},{"type":12,"linkType":13,"id":14},{"sys":1407},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1409},{"url":518,"details":1410,"fileName":524,"contentType":525},{"size":520,"image":1411},{"width":522,"height":523},{"sys":1413,"fields":1416},{"id":1414,"createdAt":1415},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":1417,"slug":1418,"articleIntro":1417,"category":1419},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[1420],{"metadata":1421,"sys":1424,"fields":1431},{"tags":1422,"concepts":1423},[],[],{"space":1425,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1427,"publishedVersion":474,"revision":64,"contentType":1429,"locale":29},{"sys":1426},{"type":12,"linkType":13,"id":14},{"sys":1428},{"id":21,"type":12,"linkType":22},{"sys":1430},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1432,"metaTitle":484,"metaDescription":485,"mainTitle":1433,"subtitle":503,"heroImage":1448,"ctaButton":526,"ctaLink":527},[483],{"data":1434,"content":1435,"nodeType":458},{},[1436,1442],{"data":1437,"content":1438,"nodeType":496},{},[1439],{"data":1440,"marks":1441,"value":495,"nodeType":85},{},[],{"data":1443,"content":1444,"nodeType":94},{},[1445],{"data":1446,"marks":1447,"value":156,"nodeType":85},{},[],{"metadata":1449,"sys":1452,"fields":1457},{"tags":1450,"concepts":1451},[],[],{"space":1453,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1455,"publishedVersion":64,"revision":46,"locale":29},{"sys":1454},{"type":12,"linkType":13,"id":14},{"sys":1456},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1458},{"url":518,"details":1459,"fileName":524,"contentType":525},{"size":520,"image":1460},{"width":522,"height":523},{"sys":1462,"fields":1465},{"id":1463,"createdAt":1464},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":1466,"slug":1467,"articleIntro":1466,"category":1468},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[1469],{"metadata":1470,"sys":1473,"fields":1480},{"tags":1471,"concepts":1472},[],[],{"space":1474,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1476,"publishedVersion":474,"revision":64,"contentType":1478,"locale":29},{"sys":1475},{"type":12,"linkType":13,"id":14},{"sys":1477},{"id":21,"type":12,"linkType":22},{"sys":1479},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1481,"metaTitle":484,"metaDescription":485,"mainTitle":1482,"subtitle":503,"heroImage":1497,"ctaButton":526,"ctaLink":527},[483],{"data":1483,"content":1484,"nodeType":458},{},[1485,1491],{"data":1486,"content":1487,"nodeType":496},{},[1488],{"data":1489,"marks":1490,"value":495,"nodeType":85},{},[],{"data":1492,"content":1493,"nodeType":94},{},[1494],{"data":1495,"marks":1496,"value":156,"nodeType":85},{},[],{"metadata":1498,"sys":1501,"fields":1506},{"tags":1499,"concepts":1500},[],[],{"space":1502,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1504,"publishedVersion":64,"revision":46,"locale":29},{"sys":1503},{"type":12,"linkType":13,"id":14},{"sys":1505},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1507},{"url":518,"details":1508,"fileName":524,"contentType":525},{"size":520,"image":1509},{"width":522,"height":523},{"sys":1511,"fields":1514},{"id":1512,"createdAt":1513},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":1515,"slug":1516,"articleIntro":1515,"category":1517},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[1518],{"metadata":1519,"sys":1522,"fields":1529},{"tags":1520,"concepts":1521},[],[],{"space":1523,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1525,"publishedVersion":474,"revision":64,"contentType":1527,"locale":29},{"sys":1524},{"type":12,"linkType":13,"id":14},{"sys":1526},{"id":21,"type":12,"linkType":22},{"sys":1528},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1530,"metaTitle":484,"metaDescription":485,"mainTitle":1531,"subtitle":503,"heroImage":1546,"ctaButton":526,"ctaLink":527},[483],{"data":1532,"content":1533,"nodeType":458},{},[1534,1540],{"data":1535,"content":1536,"nodeType":496},{},[1537],{"data":1538,"marks":1539,"value":495,"nodeType":85},{},[],{"data":1541,"content":1542,"nodeType":94},{},[1543],{"data":1544,"marks":1545,"value":156,"nodeType":85},{},[],{"metadata":1547,"sys":1550,"fields":1555},{"tags":1548,"concepts":1549},[],[],{"space":1551,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1553,"publishedVersion":64,"revision":46,"locale":29},{"sys":1552},{"type":12,"linkType":13,"id":14},{"sys":1554},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1556},{"url":518,"details":1557,"fileName":524,"contentType":525},{"size":520,"image":1558},{"width":522,"height":523},{"sys":1560,"fields":1563},{"id":1561,"createdAt":1562},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":1564,"slug":1565,"articleIntro":-1,"category":1566},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[1567],{"metadata":1568,"sys":1571,"fields":1578},{"tags":1569,"concepts":1570},[],[],{"space":1572,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1574,"publishedVersion":474,"revision":64,"contentType":1576,"locale":29},{"sys":1573},{"type":12,"linkType":13,"id":14},{"sys":1575},{"id":21,"type":12,"linkType":22},{"sys":1577},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1579,"metaTitle":484,"metaDescription":485,"mainTitle":1580,"subtitle":503,"heroImage":1595,"ctaButton":526,"ctaLink":527},[483],{"data":1581,"content":1582,"nodeType":458},{},[1583,1589],{"data":1584,"content":1585,"nodeType":496},{},[1586],{"data":1587,"marks":1588,"value":495,"nodeType":85},{},[],{"data":1590,"content":1591,"nodeType":94},{},[1592],{"data":1593,"marks":1594,"value":156,"nodeType":85},{},[],{"metadata":1596,"sys":1599,"fields":1604},{"tags":1597,"concepts":1598},[],[],{"space":1600,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1602,"publishedVersion":64,"revision":46,"locale":29},{"sys":1601},{"type":12,"linkType":13,"id":14},{"sys":1603},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1605},{"url":518,"details":1606,"fileName":524,"contentType":525},{"size":520,"image":1607},{"width":522,"height":523},{"sys":1609,"fields":1612},{"id":1610,"createdAt":1611},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":1613,"slug":1614,"articleIntro":1613,"category":1615},"2751 - Dépôts","compte-2751-depots",[1616],{"metadata":1617,"sys":1620,"fields":1627},{"tags":1618,"concepts":1619},[],[],{"space":1621,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1623,"publishedVersion":474,"revision":64,"contentType":1625,"locale":29},{"sys":1622},{"type":12,"linkType":13,"id":14},{"sys":1624},{"id":21,"type":12,"linkType":22},{"sys":1626},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1628,"metaTitle":484,"metaDescription":485,"mainTitle":1629,"subtitle":503,"heroImage":1644,"ctaButton":526,"ctaLink":527},[483],{"data":1630,"content":1631,"nodeType":458},{},[1632,1638],{"data":1633,"content":1634,"nodeType":496},{},[1635],{"data":1636,"marks":1637,"value":495,"nodeType":85},{},[],{"data":1639,"content":1640,"nodeType":94},{},[1641],{"data":1642,"marks":1643,"value":156,"nodeType":85},{},[],{"metadata":1645,"sys":1648,"fields":1653},{"tags":1646,"concepts":1647},[],[],{"space":1649,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1651,"publishedVersion":64,"revision":46,"locale":29},{"sys":1650},{"type":12,"linkType":13,"id":14},{"sys":1652},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1654},{"url":518,"details":1655,"fileName":524,"contentType":525},{"size":520,"image":1656},{"width":522,"height":523},{"sys":1658,"fields":1661},{"id":1659,"createdAt":1660},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1662,"slug":1663,"articleIntro":1662,"category":1664},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1665],{"metadata":1666,"sys":1669,"fields":1676},{"tags":1667,"concepts":1668},[],[],{"space":1670,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1672,"publishedVersion":474,"revision":64,"contentType":1674,"locale":29},{"sys":1671},{"type":12,"linkType":13,"id":14},{"sys":1673},{"id":21,"type":12,"linkType":22},{"sys":1675},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1677,"metaTitle":484,"metaDescription":485,"mainTitle":1678,"subtitle":503,"heroImage":1693,"ctaButton":526,"ctaLink":527},[483],{"data":1679,"content":1680,"nodeType":458},{},[1681,1687],{"data":1682,"content":1683,"nodeType":496},{},[1684],{"data":1685,"marks":1686,"value":495,"nodeType":85},{},[],{"data":1688,"content":1689,"nodeType":94},{},[1690],{"data":1691,"marks":1692,"value":156,"nodeType":85},{},[],{"metadata":1694,"sys":1697,"fields":1702},{"tags":1695,"concepts":1696},[],[],{"space":1698,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1700,"publishedVersion":64,"revision":46,"locale":29},{"sys":1699},{"type":12,"linkType":13,"id":14},{"sys":1701},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1703},{"url":518,"details":1704,"fileName":524,"contentType":525},{"size":520,"image":1705},{"width":522,"height":523},{"sys":1707,"fields":1710},{"id":1708,"createdAt":1709},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":1711,"slug":1712,"articleIntro":1711,"category":1713},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[1714],{"metadata":1715,"sys":1718,"fields":1725},{"tags":1716,"concepts":1717},[],[],{"space":1719,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1721,"publishedVersion":474,"revision":64,"contentType":1723,"locale":29},{"sys":1720},{"type":12,"linkType":13,"id":14},{"sys":1722},{"id":21,"type":12,"linkType":22},{"sys":1724},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1726,"metaTitle":484,"metaDescription":485,"mainTitle":1727,"subtitle":503,"heroImage":1742,"ctaButton":526,"ctaLink":527},[483],{"data":1728,"content":1729,"nodeType":458},{},[1730,1736],{"data":1731,"content":1732,"nodeType":496},{},[1733],{"data":1734,"marks":1735,"value":495,"nodeType":85},{},[],{"data":1737,"content":1738,"nodeType":94},{},[1739],{"data":1740,"marks":1741,"value":156,"nodeType":85},{},[],{"metadata":1743,"sys":1746,"fields":1751},{"tags":1744,"concepts":1745},[],[],{"space":1747,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1749,"publishedVersion":64,"revision":46,"locale":29},{"sys":1748},{"type":12,"linkType":13,"id":14},{"sys":1750},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1752},{"url":518,"details":1753,"fileName":524,"contentType":525},{"size":520,"image":1754},{"width":522,"height":523},{"sys":1756,"fields":1759},{"id":1757,"createdAt":1758},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":1760,"slug":1761,"articleIntro":-1,"category":1762},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[1763],{"metadata":1764,"sys":1767,"fields":1774},{"tags":1765,"concepts":1766},[],[],{"space":1768,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1770,"publishedVersion":474,"revision":64,"contentType":1772,"locale":29},{"sys":1769},{"type":12,"linkType":13,"id":14},{"sys":1771},{"id":21,"type":12,"linkType":22},{"sys":1773},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1775,"metaTitle":484,"metaDescription":485,"mainTitle":1776,"subtitle":503,"heroImage":1791,"ctaButton":526,"ctaLink":527},[483],{"data":1777,"content":1778,"nodeType":458},{},[1779,1785],{"data":1780,"content":1781,"nodeType":496},{},[1782],{"data":1783,"marks":1784,"value":495,"nodeType":85},{},[],{"data":1786,"content":1787,"nodeType":94},{},[1788],{"data":1789,"marks":1790,"value":156,"nodeType":85},{},[],{"metadata":1792,"sys":1795,"fields":1800},{"tags":1793,"concepts":1794},[],[],{"space":1796,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1798,"publishedVersion":64,"revision":46,"locale":29},{"sys":1797},{"type":12,"linkType":13,"id":14},{"sys":1799},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1801},{"url":518,"details":1802,"fileName":524,"contentType":525},{"size":520,"image":1803},{"width":522,"height":523},{"sys":1805,"fields":1808},{"id":1806,"createdAt":1807},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":1809,"slug":1810,"articleIntro":1809,"category":1811},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[1812],{"metadata":1813,"sys":1816,"fields":1823},{"tags":1814,"concepts":1815},[],[],{"space":1817,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1819,"publishedVersion":474,"revision":64,"contentType":1821,"locale":29},{"sys":1818},{"type":12,"linkType":13,"id":14},{"sys":1820},{"id":21,"type":12,"linkType":22},{"sys":1822},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1824,"metaTitle":484,"metaDescription":485,"mainTitle":1825,"subtitle":503,"heroImage":1840,"ctaButton":526,"ctaLink":527},[483],{"data":1826,"content":1827,"nodeType":458},{},[1828,1834],{"data":1829,"content":1830,"nodeType":496},{},[1831],{"data":1832,"marks":1833,"value":495,"nodeType":85},{},[],{"data":1835,"content":1836,"nodeType":94},{},[1837],{"data":1838,"marks":1839,"value":156,"nodeType":85},{},[],{"metadata":1841,"sys":1844,"fields":1849},{"tags":1842,"concepts":1843},[],[],{"space":1845,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1847,"publishedVersion":64,"revision":46,"locale":29},{"sys":1846},{"type":12,"linkType":13,"id":14},{"sys":1848},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1850},{"url":518,"details":1851,"fileName":524,"contentType":525},{"size":520,"image":1852},{"width":522,"height":523},{"sys":1854,"fields":1857},{"id":1855,"createdAt":1856},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":1858,"slug":1859,"articleIntro":1858,"category":1860},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[1861],{"metadata":1862,"sys":1865,"fields":1872},{"tags":1863,"concepts":1864},[],[],{"space":1866,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1868,"publishedVersion":474,"revision":64,"contentType":1870,"locale":29},{"sys":1867},{"type":12,"linkType":13,"id":14},{"sys":1869},{"id":21,"type":12,"linkType":22},{"sys":1871},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1873,"metaTitle":484,"metaDescription":485,"mainTitle":1874,"subtitle":503,"heroImage":1889,"ctaButton":526,"ctaLink":527},[483],{"data":1875,"content":1876,"nodeType":458},{},[1877,1883],{"data":1878,"content":1879,"nodeType":496},{},[1880],{"data":1881,"marks":1882,"value":495,"nodeType":85},{},[],{"data":1884,"content":1885,"nodeType":94},{},[1886],{"data":1887,"marks":1888,"value":156,"nodeType":85},{},[],{"metadata":1890,"sys":1893,"fields":1898},{"tags":1891,"concepts":1892},[],[],{"space":1894,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1896,"publishedVersion":64,"revision":46,"locale":29},{"sys":1895},{"type":12,"linkType":13,"id":14},{"sys":1897},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1899},{"url":518,"details":1900,"fileName":524,"contentType":525},{"size":520,"image":1901},{"width":522,"height":523},{"sys":1903,"fields":1906},{"id":1904,"createdAt":1905},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":1907,"slug":1908,"articleIntro":-1,"category":1909},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[1910],{"metadata":1911,"sys":1914,"fields":1921},{"tags":1912,"concepts":1913},[],[],{"space":1915,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1917,"publishedVersion":474,"revision":64,"contentType":1919,"locale":29},{"sys":1916},{"type":12,"linkType":13,"id":14},{"sys":1918},{"id":21,"type":12,"linkType":22},{"sys":1920},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1922,"metaTitle":484,"metaDescription":485,"mainTitle":1923,"subtitle":503,"heroImage":1938,"ctaButton":526,"ctaLink":527},[483],{"data":1924,"content":1925,"nodeType":458},{},[1926,1932],{"data":1927,"content":1928,"nodeType":496},{},[1929],{"data":1930,"marks":1931,"value":495,"nodeType":85},{},[],{"data":1933,"content":1934,"nodeType":94},{},[1935],{"data":1936,"marks":1937,"value":156,"nodeType":85},{},[],{"metadata":1939,"sys":1942,"fields":1947},{"tags":1940,"concepts":1941},[],[],{"space":1943,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1945,"publishedVersion":64,"revision":46,"locale":29},{"sys":1944},{"type":12,"linkType":13,"id":14},{"sys":1946},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1948},{"url":518,"details":1949,"fileName":524,"contentType":525},{"size":520,"image":1950},{"width":522,"height":523},{"sys":1952,"fields":1955},{"id":1953,"createdAt":1954},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":1956,"slug":1957,"articleIntro":1956,"category":1958},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[1959],{"metadata":1960,"sys":1963,"fields":1970},{"tags":1961,"concepts":1962},[],[],{"space":1964,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":1966,"publishedVersion":474,"revision":64,"contentType":1968,"locale":29},{"sys":1965},{"type":12,"linkType":13,"id":14},{"sys":1967},{"id":21,"type":12,"linkType":22},{"sys":1969},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":1971,"metaTitle":484,"metaDescription":485,"mainTitle":1972,"subtitle":503,"heroImage":1987,"ctaButton":526,"ctaLink":527},[483],{"data":1973,"content":1974,"nodeType":458},{},[1975,1981],{"data":1976,"content":1977,"nodeType":496},{},[1978],{"data":1979,"marks":1980,"value":495,"nodeType":85},{},[],{"data":1982,"content":1983,"nodeType":94},{},[1984],{"data":1985,"marks":1986,"value":156,"nodeType":85},{},[],{"metadata":1988,"sys":1991,"fields":1996},{"tags":1989,"concepts":1990},[],[],{"space":1992,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":1994,"publishedVersion":64,"revision":46,"locale":29},{"sys":1993},{"type":12,"linkType":13,"id":14},{"sys":1995},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":1997},{"url":518,"details":1998,"fileName":524,"contentType":525},{"size":520,"image":1999},{"width":522,"height":523},{"sys":2001,"fields":2004},{"id":2002,"createdAt":2003},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":2005,"slug":2006,"articleIntro":2005,"category":2007},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[2008],{"metadata":2009,"sys":2012,"fields":2019},{"tags":2010,"concepts":2011},[],[],{"space":2013,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2015,"publishedVersion":474,"revision":64,"contentType":2017,"locale":29},{"sys":2014},{"type":12,"linkType":13,"id":14},{"sys":2016},{"id":21,"type":12,"linkType":22},{"sys":2018},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2020,"metaTitle":484,"metaDescription":485,"mainTitle":2021,"subtitle":503,"heroImage":2036,"ctaButton":526,"ctaLink":527},[483],{"data":2022,"content":2023,"nodeType":458},{},[2024,2030],{"data":2025,"content":2026,"nodeType":496},{},[2027],{"data":2028,"marks":2029,"value":495,"nodeType":85},{},[],{"data":2031,"content":2032,"nodeType":94},{},[2033],{"data":2034,"marks":2035,"value":156,"nodeType":85},{},[],{"metadata":2037,"sys":2040,"fields":2045},{"tags":2038,"concepts":2039},[],[],{"space":2041,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2043,"publishedVersion":64,"revision":46,"locale":29},{"sys":2042},{"type":12,"linkType":13,"id":14},{"sys":2044},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2046},{"url":518,"details":2047,"fileName":524,"contentType":525},{"size":520,"image":2048},{"width":522,"height":523},{"sys":2050,"fields":2053},{"id":2051,"createdAt":2052},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":2054,"slug":2055,"articleIntro":2054,"category":2056},"6161 - Multirisques","compte-6161-multirisques",[2057],{"metadata":2058,"sys":2061,"fields":2068},{"tags":2059,"concepts":2060},[],[],{"space":2062,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2064,"publishedVersion":474,"revision":64,"contentType":2066,"locale":29},{"sys":2063},{"type":12,"linkType":13,"id":14},{"sys":2065},{"id":21,"type":12,"linkType":22},{"sys":2067},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2069,"metaTitle":484,"metaDescription":485,"mainTitle":2070,"subtitle":503,"heroImage":2085,"ctaButton":526,"ctaLink":527},[483],{"data":2071,"content":2072,"nodeType":458},{},[2073,2079],{"data":2074,"content":2075,"nodeType":496},{},[2076],{"data":2077,"marks":2078,"value":495,"nodeType":85},{},[],{"data":2080,"content":2081,"nodeType":94},{},[2082],{"data":2083,"marks":2084,"value":156,"nodeType":85},{},[],{"metadata":2086,"sys":2089,"fields":2094},{"tags":2087,"concepts":2088},[],[],{"space":2090,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2092,"publishedVersion":64,"revision":46,"locale":29},{"sys":2091},{"type":12,"linkType":13,"id":14},{"sys":2093},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2095},{"url":518,"details":2096,"fileName":524,"contentType":525},{"size":520,"image":2097},{"width":522,"height":523},{"sys":2099,"fields":2102},{"id":2100,"createdAt":2101},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2103,"slug":2104,"articleIntro":2103,"category":2105},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2106],{"metadata":2107,"sys":2110,"fields":2117},{"tags":2108,"concepts":2109},[],[],{"space":2111,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2113,"publishedVersion":474,"revision":64,"contentType":2115,"locale":29},{"sys":2112},{"type":12,"linkType":13,"id":14},{"sys":2114},{"id":21,"type":12,"linkType":22},{"sys":2116},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2118,"metaTitle":484,"metaDescription":485,"mainTitle":2119,"subtitle":503,"heroImage":2134,"ctaButton":526,"ctaLink":527},[483],{"data":2120,"content":2121,"nodeType":458},{},[2122,2128],{"data":2123,"content":2124,"nodeType":496},{},[2125],{"data":2126,"marks":2127,"value":495,"nodeType":85},{},[],{"data":2129,"content":2130,"nodeType":94},{},[2131],{"data":2132,"marks":2133,"value":156,"nodeType":85},{},[],{"metadata":2135,"sys":2138,"fields":2143},{"tags":2136,"concepts":2137},[],[],{"space":2139,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2141,"publishedVersion":64,"revision":46,"locale":29},{"sys":2140},{"type":12,"linkType":13,"id":14},{"sys":2142},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2144},{"url":518,"details":2145,"fileName":524,"contentType":525},{"size":520,"image":2146},{"width":522,"height":523},{"sys":2148,"fields":2151},{"id":2149,"createdAt":2150},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":2152,"slug":2153,"articleIntro":-1,"category":2154},"Compte 518 - Intérêts courus","compte-518-interets-courus",[2155],{"metadata":2156,"sys":2159,"fields":2166},{"tags":2157,"concepts":2158},[],[],{"space":2160,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2162,"publishedVersion":474,"revision":64,"contentType":2164,"locale":29},{"sys":2161},{"type":12,"linkType":13,"id":14},{"sys":2163},{"id":21,"type":12,"linkType":22},{"sys":2165},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2167,"metaTitle":484,"metaDescription":485,"mainTitle":2168,"subtitle":503,"heroImage":2183,"ctaButton":526,"ctaLink":527},[483],{"data":2169,"content":2170,"nodeType":458},{},[2171,2177],{"data":2172,"content":2173,"nodeType":496},{},[2174],{"data":2175,"marks":2176,"value":495,"nodeType":85},{},[],{"data":2178,"content":2179,"nodeType":94},{},[2180],{"data":2181,"marks":2182,"value":156,"nodeType":85},{},[],{"metadata":2184,"sys":2187,"fields":2192},{"tags":2185,"concepts":2186},[],[],{"space":2188,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2190,"publishedVersion":64,"revision":46,"locale":29},{"sys":2189},{"type":12,"linkType":13,"id":14},{"sys":2191},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2193},{"url":518,"details":2194,"fileName":524,"contentType":525},{"size":520,"image":2195},{"width":522,"height":523},{"sys":2197,"fields":2200},{"id":2198,"createdAt":2199},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":2201,"slug":2202,"articleIntro":2201,"category":2203},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[2204],{"metadata":2205,"sys":2208,"fields":2215},{"tags":2206,"concepts":2207},[],[],{"space":2209,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2211,"publishedVersion":474,"revision":64,"contentType":2213,"locale":29},{"sys":2210},{"type":12,"linkType":13,"id":14},{"sys":2212},{"id":21,"type":12,"linkType":22},{"sys":2214},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2216,"metaTitle":484,"metaDescription":485,"mainTitle":2217,"subtitle":503,"heroImage":2232,"ctaButton":526,"ctaLink":527},[483],{"data":2218,"content":2219,"nodeType":458},{},[2220,2226],{"data":2221,"content":2222,"nodeType":496},{},[2223],{"data":2224,"marks":2225,"value":495,"nodeType":85},{},[],{"data":2227,"content":2228,"nodeType":94},{},[2229],{"data":2230,"marks":2231,"value":156,"nodeType":85},{},[],{"metadata":2233,"sys":2236,"fields":2241},{"tags":2234,"concepts":2235},[],[],{"space":2237,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2239,"publishedVersion":64,"revision":46,"locale":29},{"sys":2238},{"type":12,"linkType":13,"id":14},{"sys":2240},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2242},{"url":518,"details":2243,"fileName":524,"contentType":525},{"size":520,"image":2244},{"width":522,"height":523},{"sys":2246,"fields":2249},{"id":2247,"createdAt":2248},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":2250,"slug":2251,"articleIntro":2250,"category":2252},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[2253],{"metadata":2254,"sys":2257,"fields":2264},{"tags":2255,"concepts":2256},[],[],{"space":2258,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2260,"publishedVersion":474,"revision":64,"contentType":2262,"locale":29},{"sys":2259},{"type":12,"linkType":13,"id":14},{"sys":2261},{"id":21,"type":12,"linkType":22},{"sys":2263},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2265,"metaTitle":484,"metaDescription":485,"mainTitle":2266,"subtitle":503,"heroImage":2281,"ctaButton":526,"ctaLink":527},[483],{"data":2267,"content":2268,"nodeType":458},{},[2269,2275],{"data":2270,"content":2271,"nodeType":496},{},[2272],{"data":2273,"marks":2274,"value":495,"nodeType":85},{},[],{"data":2276,"content":2277,"nodeType":94},{},[2278],{"data":2279,"marks":2280,"value":156,"nodeType":85},{},[],{"metadata":2282,"sys":2285,"fields":2290},{"tags":2283,"concepts":2284},[],[],{"space":2286,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2288,"publishedVersion":64,"revision":46,"locale":29},{"sys":2287},{"type":12,"linkType":13,"id":14},{"sys":2289},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2291},{"url":518,"details":2292,"fileName":524,"contentType":525},{"size":520,"image":2293},{"width":522,"height":523},{"sys":2295,"fields":2298},{"id":2296,"createdAt":2297},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":2299,"slug":2300,"articleIntro":2299,"category":2301},"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",[2302],{"metadata":2303,"sys":2306,"fields":2313},{"tags":2304,"concepts":2305},[],[],{"space":2307,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2309,"publishedVersion":474,"revision":64,"contentType":2311,"locale":29},{"sys":2308},{"type":12,"linkType":13,"id":14},{"sys":2310},{"id":21,"type":12,"linkType":22},{"sys":2312},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2314,"metaTitle":484,"metaDescription":485,"mainTitle":2315,"subtitle":503,"heroImage":2330,"ctaButton":526,"ctaLink":527},[483],{"data":2316,"content":2317,"nodeType":458},{},[2318,2324],{"data":2319,"content":2320,"nodeType":496},{},[2321],{"data":2322,"marks":2323,"value":495,"nodeType":85},{},[],{"data":2325,"content":2326,"nodeType":94},{},[2327],{"data":2328,"marks":2329,"value":156,"nodeType":85},{},[],{"metadata":2331,"sys":2334,"fields":2339},{"tags":2332,"concepts":2333},[],[],{"space":2335,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2337,"publishedVersion":64,"revision":46,"locale":29},{"sys":2336},{"type":12,"linkType":13,"id":14},{"sys":2338},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2340},{"url":518,"details":2341,"fileName":524,"contentType":525},{"size":520,"image":2342},{"width":522,"height":523},{"sys":2344,"fields":2347},{"id":2345,"createdAt":2346},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":2348,"slug":2349,"articleIntro":-1,"category":2350},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[2351],{"metadata":2352,"sys":2355,"fields":2362},{"tags":2353,"concepts":2354},[],[],{"space":2356,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2358,"publishedVersion":474,"revision":64,"contentType":2360,"locale":29},{"sys":2357},{"type":12,"linkType":13,"id":14},{"sys":2359},{"id":21,"type":12,"linkType":22},{"sys":2361},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2363,"metaTitle":484,"metaDescription":485,"mainTitle":2364,"subtitle":503,"heroImage":2379,"ctaButton":526,"ctaLink":527},[483],{"data":2365,"content":2366,"nodeType":458},{},[2367,2373],{"data":2368,"content":2369,"nodeType":496},{},[2370],{"data":2371,"marks":2372,"value":495,"nodeType":85},{},[],{"data":2374,"content":2375,"nodeType":94},{},[2376],{"data":2377,"marks":2378,"value":156,"nodeType":85},{},[],{"metadata":2380,"sys":2383,"fields":2388},{"tags":2381,"concepts":2382},[],[],{"space":2384,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2386,"publishedVersion":64,"revision":46,"locale":29},{"sys":2385},{"type":12,"linkType":13,"id":14},{"sys":2387},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2389},{"url":518,"details":2390,"fileName":524,"contentType":525},{"size":520,"image":2391},{"width":522,"height":523},{"sys":2393,"fields":2396},{"id":2394,"createdAt":2395},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":2397,"slug":2398,"articleIntro":2397,"category":2399},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[2400],{"metadata":2401,"sys":2404,"fields":2411},{"tags":2402,"concepts":2403},[],[],{"space":2405,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2407,"publishedVersion":474,"revision":64,"contentType":2409,"locale":29},{"sys":2406},{"type":12,"linkType":13,"id":14},{"sys":2408},{"id":21,"type":12,"linkType":22},{"sys":2410},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2412,"metaTitle":484,"metaDescription":485,"mainTitle":2413,"subtitle":503,"heroImage":2428,"ctaButton":526,"ctaLink":527},[483],{"data":2414,"content":2415,"nodeType":458},{},[2416,2422],{"data":2417,"content":2418,"nodeType":496},{},[2419],{"data":2420,"marks":2421,"value":495,"nodeType":85},{},[],{"data":2423,"content":2424,"nodeType":94},{},[2425],{"data":2426,"marks":2427,"value":156,"nodeType":85},{},[],{"metadata":2429,"sys":2432,"fields":2437},{"tags":2430,"concepts":2431},[],[],{"space":2433,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2435,"publishedVersion":64,"revision":46,"locale":29},{"sys":2434},{"type":12,"linkType":13,"id":14},{"sys":2436},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2438},{"url":518,"details":2439,"fileName":524,"contentType":525},{"size":520,"image":2440},{"width":522,"height":523},{"sys":2442,"fields":2445},{"id":2443,"createdAt":2444},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":2446,"slug":2447,"articleIntro":-1,"category":2448},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[2449],{"metadata":2450,"sys":2453,"fields":2460},{"tags":2451,"concepts":2452},[],[],{"space":2454,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2456,"publishedVersion":474,"revision":64,"contentType":2458,"locale":29},{"sys":2455},{"type":12,"linkType":13,"id":14},{"sys":2457},{"id":21,"type":12,"linkType":22},{"sys":2459},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2461,"metaTitle":484,"metaDescription":485,"mainTitle":2462,"subtitle":503,"heroImage":2477,"ctaButton":526,"ctaLink":527},[483],{"data":2463,"content":2464,"nodeType":458},{},[2465,2471],{"data":2466,"content":2467,"nodeType":496},{},[2468],{"data":2469,"marks":2470,"value":495,"nodeType":85},{},[],{"data":2472,"content":2473,"nodeType":94},{},[2474],{"data":2475,"marks":2476,"value":156,"nodeType":85},{},[],{"metadata":2478,"sys":2481,"fields":2486},{"tags":2479,"concepts":2480},[],[],{"space":2482,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2484,"publishedVersion":64,"revision":46,"locale":29},{"sys":2483},{"type":12,"linkType":13,"id":14},{"sys":2485},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2487},{"url":518,"details":2488,"fileName":524,"contentType":525},{"size":520,"image":2489},{"width":522,"height":523},{"sys":2491,"fields":2494},{"id":2492,"createdAt":2493},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":2495,"slug":2496,"articleIntro":-1,"category":2497},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[2498],{"metadata":2499,"sys":2502,"fields":2509},{"tags":2500,"concepts":2501},[],[],{"space":2503,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2505,"publishedVersion":474,"revision":64,"contentType":2507,"locale":29},{"sys":2504},{"type":12,"linkType":13,"id":14},{"sys":2506},{"id":21,"type":12,"linkType":22},{"sys":2508},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2510,"metaTitle":484,"metaDescription":485,"mainTitle":2511,"subtitle":503,"heroImage":2526,"ctaButton":526,"ctaLink":527},[483],{"data":2512,"content":2513,"nodeType":458},{},[2514,2520],{"data":2515,"content":2516,"nodeType":496},{},[2517],{"data":2518,"marks":2519,"value":495,"nodeType":85},{},[],{"data":2521,"content":2522,"nodeType":94},{},[2523],{"data":2524,"marks":2525,"value":156,"nodeType":85},{},[],{"metadata":2527,"sys":2530,"fields":2535},{"tags":2528,"concepts":2529},[],[],{"space":2531,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2533,"publishedVersion":64,"revision":46,"locale":29},{"sys":2532},{"type":12,"linkType":13,"id":14},{"sys":2534},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2536},{"url":518,"details":2537,"fileName":524,"contentType":525},{"size":520,"image":2538},{"width":522,"height":523},{"sys":2540,"fields":2543},{"id":2541,"createdAt":2542},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":2544,"slug":2545,"articleIntro":2544,"category":2546},"4686 - Charges à payer","compte-4686-charges-a-payer",[2547],{"metadata":2548,"sys":2551,"fields":2558},{"tags":2549,"concepts":2550},[],[],{"space":2552,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2554,"publishedVersion":474,"revision":64,"contentType":2556,"locale":29},{"sys":2553},{"type":12,"linkType":13,"id":14},{"sys":2555},{"id":21,"type":12,"linkType":22},{"sys":2557},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2559,"metaTitle":484,"metaDescription":485,"mainTitle":2560,"subtitle":503,"heroImage":2575,"ctaButton":526,"ctaLink":527},[483],{"data":2561,"content":2562,"nodeType":458},{},[2563,2569],{"data":2564,"content":2565,"nodeType":496},{},[2566],{"data":2567,"marks":2568,"value":495,"nodeType":85},{},[],{"data":2570,"content":2571,"nodeType":94},{},[2572],{"data":2573,"marks":2574,"value":156,"nodeType":85},{},[],{"metadata":2576,"sys":2579,"fields":2584},{"tags":2577,"concepts":2578},[],[],{"space":2580,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2582,"publishedVersion":64,"revision":46,"locale":29},{"sys":2581},{"type":12,"linkType":13,"id":14},{"sys":2583},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2585},{"url":518,"details":2586,"fileName":524,"contentType":525},{"size":520,"image":2587},{"width":522,"height":523},{"sys":2589,"fields":2592},{"id":2590,"createdAt":2591},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":2593,"slug":2594,"articleIntro":2593,"category":2595},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[2596],{"metadata":2597,"sys":2600,"fields":2607},{"tags":2598,"concepts":2599},[],[],{"space":2601,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2603,"publishedVersion":474,"revision":64,"contentType":2605,"locale":29},{"sys":2602},{"type":12,"linkType":13,"id":14},{"sys":2604},{"id":21,"type":12,"linkType":22},{"sys":2606},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2608,"metaTitle":484,"metaDescription":485,"mainTitle":2609,"subtitle":503,"heroImage":2624,"ctaButton":526,"ctaLink":527},[483],{"data":2610,"content":2611,"nodeType":458},{},[2612,2618],{"data":2613,"content":2614,"nodeType":496},{},[2615],{"data":2616,"marks":2617,"value":495,"nodeType":85},{},[],{"data":2619,"content":2620,"nodeType":94},{},[2621],{"data":2622,"marks":2623,"value":156,"nodeType":85},{},[],{"metadata":2625,"sys":2628,"fields":2633},{"tags":2626,"concepts":2627},[],[],{"space":2629,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2631,"publishedVersion":64,"revision":46,"locale":29},{"sys":2630},{"type":12,"linkType":13,"id":14},{"sys":2632},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2634},{"url":518,"details":2635,"fileName":524,"contentType":525},{"size":520,"image":2636},{"width":522,"height":523},{"sys":2638,"fields":2641},{"id":2639,"createdAt":2640},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":2642,"slug":2643,"articleIntro":2642,"category":2644},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[2645],{"metadata":2646,"sys":2649,"fields":2656},{"tags":2647,"concepts":2648},[],[],{"space":2650,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2652,"publishedVersion":474,"revision":64,"contentType":2654,"locale":29},{"sys":2651},{"type":12,"linkType":13,"id":14},{"sys":2653},{"id":21,"type":12,"linkType":22},{"sys":2655},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2657,"metaTitle":484,"metaDescription":485,"mainTitle":2658,"subtitle":503,"heroImage":2673,"ctaButton":526,"ctaLink":527},[483],{"data":2659,"content":2660,"nodeType":458},{},[2661,2667],{"data":2662,"content":2663,"nodeType":496},{},[2664],{"data":2665,"marks":2666,"value":495,"nodeType":85},{},[],{"data":2668,"content":2669,"nodeType":94},{},[2670],{"data":2671,"marks":2672,"value":156,"nodeType":85},{},[],{"metadata":2674,"sys":2677,"fields":2682},{"tags":2675,"concepts":2676},[],[],{"space":2678,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2680,"publishedVersion":64,"revision":46,"locale":29},{"sys":2679},{"type":12,"linkType":13,"id":14},{"sys":2681},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2683},{"url":518,"details":2684,"fileName":524,"contentType":525},{"size":520,"image":2685},{"width":522,"height":523},{"sys":2687,"fields":2690},{"id":2688,"createdAt":2689},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":2691,"slug":2692,"articleIntro":2691,"category":2693},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[2694],{"metadata":2695,"sys":2698,"fields":2705},{"tags":2696,"concepts":2697},[],[],{"space":2699,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2701,"publishedVersion":474,"revision":64,"contentType":2703,"locale":29},{"sys":2700},{"type":12,"linkType":13,"id":14},{"sys":2702},{"id":21,"type":12,"linkType":22},{"sys":2704},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2706,"metaTitle":484,"metaDescription":485,"mainTitle":2707,"subtitle":503,"heroImage":2722,"ctaButton":526,"ctaLink":527},[483],{"data":2708,"content":2709,"nodeType":458},{},[2710,2716],{"data":2711,"content":2712,"nodeType":496},{},[2713],{"data":2714,"marks":2715,"value":495,"nodeType":85},{},[],{"data":2717,"content":2718,"nodeType":94},{},[2719],{"data":2720,"marks":2721,"value":156,"nodeType":85},{},[],{"metadata":2723,"sys":2726,"fields":2731},{"tags":2724,"concepts":2725},[],[],{"space":2727,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2729,"publishedVersion":64,"revision":46,"locale":29},{"sys":2728},{"type":12,"linkType":13,"id":14},{"sys":2730},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2732},{"url":518,"details":2733,"fileName":524,"contentType":525},{"size":520,"image":2734},{"width":522,"height":523},{"sys":2736,"fields":2739},{"id":2737,"createdAt":2738},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":2740,"slug":2741,"articleIntro":2740,"category":2742},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[2743],{"metadata":2744,"sys":2747,"fields":2754},{"tags":2745,"concepts":2746},[],[],{"space":2748,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2750,"publishedVersion":474,"revision":64,"contentType":2752,"locale":29},{"sys":2749},{"type":12,"linkType":13,"id":14},{"sys":2751},{"id":21,"type":12,"linkType":22},{"sys":2753},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2755,"metaTitle":484,"metaDescription":485,"mainTitle":2756,"subtitle":503,"heroImage":2771,"ctaButton":526,"ctaLink":527},[483],{"data":2757,"content":2758,"nodeType":458},{},[2759,2765],{"data":2760,"content":2761,"nodeType":496},{},[2762],{"data":2763,"marks":2764,"value":495,"nodeType":85},{},[],{"data":2766,"content":2767,"nodeType":94},{},[2768],{"data":2769,"marks":2770,"value":156,"nodeType":85},{},[],{"metadata":2772,"sys":2775,"fields":2780},{"tags":2773,"concepts":2774},[],[],{"space":2776,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2778,"publishedVersion":64,"revision":46,"locale":29},{"sys":2777},{"type":12,"linkType":13,"id":14},{"sys":2779},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2781},{"url":518,"details":2782,"fileName":524,"contentType":525},{"size":520,"image":2783},{"width":522,"height":523},{"sys":2785,"fields":2788},{"id":2786,"createdAt":2787},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":2789,"slug":2790,"articleIntro":2789,"category":2791},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[2792],{"metadata":2793,"sys":2796,"fields":2803},{"tags":2794,"concepts":2795},[],[],{"space":2797,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2799,"publishedVersion":474,"revision":64,"contentType":2801,"locale":29},{"sys":2798},{"type":12,"linkType":13,"id":14},{"sys":2800},{"id":21,"type":12,"linkType":22},{"sys":2802},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2804,"metaTitle":484,"metaDescription":485,"mainTitle":2805,"subtitle":503,"heroImage":2820,"ctaButton":526,"ctaLink":527},[483],{"data":2806,"content":2807,"nodeType":458},{},[2808,2814],{"data":2809,"content":2810,"nodeType":496},{},[2811],{"data":2812,"marks":2813,"value":495,"nodeType":85},{},[],{"data":2815,"content":2816,"nodeType":94},{},[2817],{"data":2818,"marks":2819,"value":156,"nodeType":85},{},[],{"metadata":2821,"sys":2824,"fields":2829},{"tags":2822,"concepts":2823},[],[],{"space":2825,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2827,"publishedVersion":64,"revision":46,"locale":29},{"sys":2826},{"type":12,"linkType":13,"id":14},{"sys":2828},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2830},{"url":518,"details":2831,"fileName":524,"contentType":525},{"size":520,"image":2832},{"width":522,"height":523},{"sys":2834,"fields":2837},{"id":2835,"createdAt":2836},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":2838,"slug":2839,"articleIntro":2838,"category":2840},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[2841],{"metadata":2842,"sys":2845,"fields":2852},{"tags":2843,"concepts":2844},[],[],{"space":2846,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2848,"publishedVersion":474,"revision":64,"contentType":2850,"locale":29},{"sys":2847},{"type":12,"linkType":13,"id":14},{"sys":2849},{"id":21,"type":12,"linkType":22},{"sys":2851},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2853,"metaTitle":484,"metaDescription":485,"mainTitle":2854,"subtitle":503,"heroImage":2869,"ctaButton":526,"ctaLink":527},[483],{"data":2855,"content":2856,"nodeType":458},{},[2857,2863],{"data":2858,"content":2859,"nodeType":496},{},[2860],{"data":2861,"marks":2862,"value":495,"nodeType":85},{},[],{"data":2864,"content":2865,"nodeType":94},{},[2866],{"data":2867,"marks":2868,"value":156,"nodeType":85},{},[],{"metadata":2870,"sys":2873,"fields":2878},{"tags":2871,"concepts":2872},[],[],{"space":2874,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2876,"publishedVersion":64,"revision":46,"locale":29},{"sys":2875},{"type":12,"linkType":13,"id":14},{"sys":2877},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2879},{"url":518,"details":2880,"fileName":524,"contentType":525},{"size":520,"image":2881},{"width":522,"height":523},{"sys":2883,"fields":2886},{"id":2884,"createdAt":2885},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":2887,"slug":2888,"articleIntro":2887,"category":2889},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[2890],{"metadata":2891,"sys":2894,"fields":2901},{"tags":2892,"concepts":2893},[],[],{"space":2895,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2897,"publishedVersion":474,"revision":64,"contentType":2899,"locale":29},{"sys":2896},{"type":12,"linkType":13,"id":14},{"sys":2898},{"id":21,"type":12,"linkType":22},{"sys":2900},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2902,"metaTitle":484,"metaDescription":485,"mainTitle":2903,"subtitle":503,"heroImage":2918,"ctaButton":526,"ctaLink":527},[483],{"data":2904,"content":2905,"nodeType":458},{},[2906,2912],{"data":2907,"content":2908,"nodeType":496},{},[2909],{"data":2910,"marks":2911,"value":495,"nodeType":85},{},[],{"data":2913,"content":2914,"nodeType":94},{},[2915],{"data":2916,"marks":2917,"value":156,"nodeType":85},{},[],{"metadata":2919,"sys":2922,"fields":2927},{"tags":2920,"concepts":2921},[],[],{"space":2923,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2925,"publishedVersion":64,"revision":46,"locale":29},{"sys":2924},{"type":12,"linkType":13,"id":14},{"sys":2926},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2928},{"url":518,"details":2929,"fileName":524,"contentType":525},{"size":520,"image":2930},{"width":522,"height":523},{"sys":2932,"fields":2935},{"id":2933,"createdAt":2934},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":2936,"slug":2937,"articleIntro":2936,"category":2938},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[2939],{"metadata":2940,"sys":2943,"fields":2950},{"tags":2941,"concepts":2942},[],[],{"space":2944,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2946,"publishedVersion":474,"revision":64,"contentType":2948,"locale":29},{"sys":2945},{"type":12,"linkType":13,"id":14},{"sys":2947},{"id":21,"type":12,"linkType":22},{"sys":2949},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":2951,"metaTitle":484,"metaDescription":485,"mainTitle":2952,"subtitle":503,"heroImage":2967,"ctaButton":526,"ctaLink":527},[483],{"data":2953,"content":2954,"nodeType":458},{},[2955,2961],{"data":2956,"content":2957,"nodeType":496},{},[2958],{"data":2959,"marks":2960,"value":495,"nodeType":85},{},[],{"data":2962,"content":2963,"nodeType":94},{},[2964],{"data":2965,"marks":2966,"value":156,"nodeType":85},{},[],{"metadata":2968,"sys":2971,"fields":2976},{"tags":2969,"concepts":2970},[],[],{"space":2972,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":2974,"publishedVersion":64,"revision":46,"locale":29},{"sys":2973},{"type":12,"linkType":13,"id":14},{"sys":2975},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":2977},{"url":518,"details":2978,"fileName":524,"contentType":525},{"size":520,"image":2979},{"width":522,"height":523},{"sys":2981,"fields":2984},{"id":2982,"createdAt":2983},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":2985,"slug":2986,"articleIntro":2985,"category":2987},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[2988],{"metadata":2989,"sys":2992,"fields":2999},{"tags":2990,"concepts":2991},[],[],{"space":2993,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":2995,"publishedVersion":474,"revision":64,"contentType":2997,"locale":29},{"sys":2994},{"type":12,"linkType":13,"id":14},{"sys":2996},{"id":21,"type":12,"linkType":22},{"sys":2998},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3000,"metaTitle":484,"metaDescription":485,"mainTitle":3001,"subtitle":503,"heroImage":3016,"ctaButton":526,"ctaLink":527},[483],{"data":3002,"content":3003,"nodeType":458},{},[3004,3010],{"data":3005,"content":3006,"nodeType":496},{},[3007],{"data":3008,"marks":3009,"value":495,"nodeType":85},{},[],{"data":3011,"content":3012,"nodeType":94},{},[3013],{"data":3014,"marks":3015,"value":156,"nodeType":85},{},[],{"metadata":3017,"sys":3020,"fields":3025},{"tags":3018,"concepts":3019},[],[],{"space":3021,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3023,"publishedVersion":64,"revision":46,"locale":29},{"sys":3022},{"type":12,"linkType":13,"id":14},{"sys":3024},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3026},{"url":518,"details":3027,"fileName":524,"contentType":525},{"size":520,"image":3028},{"width":522,"height":523},{"sys":3030,"fields":3033},{"id":3031,"createdAt":3032},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":3034,"slug":3035,"articleIntro":-1,"category":3036},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[3037],{"metadata":3038,"sys":3041,"fields":3048},{"tags":3039,"concepts":3040},[],[],{"space":3042,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3044,"publishedVersion":474,"revision":64,"contentType":3046,"locale":29},{"sys":3043},{"type":12,"linkType":13,"id":14},{"sys":3045},{"id":21,"type":12,"linkType":22},{"sys":3047},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3049,"metaTitle":484,"metaDescription":485,"mainTitle":3050,"subtitle":503,"heroImage":3065,"ctaButton":526,"ctaLink":527},[483],{"data":3051,"content":3052,"nodeType":458},{},[3053,3059],{"data":3054,"content":3055,"nodeType":496},{},[3056],{"data":3057,"marks":3058,"value":495,"nodeType":85},{},[],{"data":3060,"content":3061,"nodeType":94},{},[3062],{"data":3063,"marks":3064,"value":156,"nodeType":85},{},[],{"metadata":3066,"sys":3069,"fields":3074},{"tags":3067,"concepts":3068},[],[],{"space":3070,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3072,"publishedVersion":64,"revision":46,"locale":29},{"sys":3071},{"type":12,"linkType":13,"id":14},{"sys":3073},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3075},{"url":518,"details":3076,"fileName":524,"contentType":525},{"size":520,"image":3077},{"width":522,"height":523},{"sys":3079,"fields":3082},{"id":3080,"createdAt":3081},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3083,"slug":3084,"articleIntro":3083,"category":3085},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3086],{"metadata":3087,"sys":3090,"fields":3097},{"tags":3088,"concepts":3089},[],[],{"space":3091,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3093,"publishedVersion":474,"revision":64,"contentType":3095,"locale":29},{"sys":3092},{"type":12,"linkType":13,"id":14},{"sys":3094},{"id":21,"type":12,"linkType":22},{"sys":3096},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3098,"metaTitle":484,"metaDescription":485,"mainTitle":3099,"subtitle":503,"heroImage":3114,"ctaButton":526,"ctaLink":527},[483],{"data":3100,"content":3101,"nodeType":458},{},[3102,3108],{"data":3103,"content":3104,"nodeType":496},{},[3105],{"data":3106,"marks":3107,"value":495,"nodeType":85},{},[],{"data":3109,"content":3110,"nodeType":94},{},[3111],{"data":3112,"marks":3113,"value":156,"nodeType":85},{},[],{"metadata":3115,"sys":3118,"fields":3123},{"tags":3116,"concepts":3117},[],[],{"space":3119,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3121,"publishedVersion":64,"revision":46,"locale":29},{"sys":3120},{"type":12,"linkType":13,"id":14},{"sys":3122},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3124},{"url":518,"details":3125,"fileName":524,"contentType":525},{"size":520,"image":3126},{"width":522,"height":523},{"sys":3128,"fields":3131},{"id":3129,"createdAt":3130},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":3132,"slug":3133,"articleIntro":3134,"category":3135},"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.",[3136],{"metadata":3137,"sys":3140,"fields":3147},{"tags":3138,"concepts":3139},[],[],{"space":3141,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3143,"publishedVersion":474,"revision":64,"contentType":3145,"locale":29},{"sys":3142},{"type":12,"linkType":13,"id":14},{"sys":3144},{"id":21,"type":12,"linkType":22},{"sys":3146},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3148,"metaTitle":484,"metaDescription":485,"mainTitle":3149,"subtitle":503,"heroImage":3164,"ctaButton":526,"ctaLink":527},[483],{"data":3150,"content":3151,"nodeType":458},{},[3152,3158],{"data":3153,"content":3154,"nodeType":496},{},[3155],{"data":3156,"marks":3157,"value":495,"nodeType":85},{},[],{"data":3159,"content":3160,"nodeType":94},{},[3161],{"data":3162,"marks":3163,"value":156,"nodeType":85},{},[],{"metadata":3165,"sys":3168,"fields":3173},{"tags":3166,"concepts":3167},[],[],{"space":3169,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3171,"publishedVersion":64,"revision":46,"locale":29},{"sys":3170},{"type":12,"linkType":13,"id":14},{"sys":3172},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3174},{"url":518,"details":3175,"fileName":524,"contentType":525},{"size":520,"image":3176},{"width":522,"height":523},{"sys":3178,"fields":3181},{"id":3179,"createdAt":3180},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":3182,"slug":3183,"articleIntro":3182,"category":3184},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[3185],{"metadata":3186,"sys":3189,"fields":3196},{"tags":3187,"concepts":3188},[],[],{"space":3190,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3192,"publishedVersion":474,"revision":64,"contentType":3194,"locale":29},{"sys":3191},{"type":12,"linkType":13,"id":14},{"sys":3193},{"id":21,"type":12,"linkType":22},{"sys":3195},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3197,"metaTitle":484,"metaDescription":485,"mainTitle":3198,"subtitle":503,"heroImage":3213,"ctaButton":526,"ctaLink":527},[483],{"data":3199,"content":3200,"nodeType":458},{},[3201,3207],{"data":3202,"content":3203,"nodeType":496},{},[3204],{"data":3205,"marks":3206,"value":495,"nodeType":85},{},[],{"data":3208,"content":3209,"nodeType":94},{},[3210],{"data":3211,"marks":3212,"value":156,"nodeType":85},{},[],{"metadata":3214,"sys":3217,"fields":3222},{"tags":3215,"concepts":3216},[],[],{"space":3218,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3220,"publishedVersion":64,"revision":46,"locale":29},{"sys":3219},{"type":12,"linkType":13,"id":14},{"sys":3221},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3223},{"url":518,"details":3224,"fileName":524,"contentType":525},{"size":520,"image":3225},{"width":522,"height":523},{"sys":3227,"fields":3230},{"id":3228,"createdAt":3229},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":3231,"slug":3232,"articleIntro":3231,"category":3233},"6378 - Taxes diverses","compte-6378-taxes-diverses",[3234],{"metadata":3235,"sys":3238,"fields":3245},{"tags":3236,"concepts":3237},[],[],{"space":3239,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3241,"publishedVersion":474,"revision":64,"contentType":3243,"locale":29},{"sys":3240},{"type":12,"linkType":13,"id":14},{"sys":3242},{"id":21,"type":12,"linkType":22},{"sys":3244},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3246,"metaTitle":484,"metaDescription":485,"mainTitle":3247,"subtitle":503,"heroImage":3262,"ctaButton":526,"ctaLink":527},[483],{"data":3248,"content":3249,"nodeType":458},{},[3250,3256],{"data":3251,"content":3252,"nodeType":496},{},[3253],{"data":3254,"marks":3255,"value":495,"nodeType":85},{},[],{"data":3257,"content":3258,"nodeType":94},{},[3259],{"data":3260,"marks":3261,"value":156,"nodeType":85},{},[],{"metadata":3263,"sys":3266,"fields":3271},{"tags":3264,"concepts":3265},[],[],{"space":3267,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3269,"publishedVersion":64,"revision":46,"locale":29},{"sys":3268},{"type":12,"linkType":13,"id":14},{"sys":3270},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3272},{"url":518,"details":3273,"fileName":524,"contentType":525},{"size":520,"image":3274},{"width":522,"height":523},{"sys":3276,"fields":3279},{"id":3277,"createdAt":3278},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":3280,"slug":3281,"articleIntro":3280,"category":3282},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[3283],{"metadata":3284,"sys":3287,"fields":3294},{"tags":3285,"concepts":3286},[],[],{"space":3288,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3290,"publishedVersion":474,"revision":64,"contentType":3292,"locale":29},{"sys":3289},{"type":12,"linkType":13,"id":14},{"sys":3291},{"id":21,"type":12,"linkType":22},{"sys":3293},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3295,"metaTitle":484,"metaDescription":485,"mainTitle":3296,"subtitle":503,"heroImage":3311,"ctaButton":526,"ctaLink":527},[483],{"data":3297,"content":3298,"nodeType":458},{},[3299,3305],{"data":3300,"content":3301,"nodeType":496},{},[3302],{"data":3303,"marks":3304,"value":495,"nodeType":85},{},[],{"data":3306,"content":3307,"nodeType":94},{},[3308],{"data":3309,"marks":3310,"value":156,"nodeType":85},{},[],{"metadata":3312,"sys":3315,"fields":3320},{"tags":3313,"concepts":3314},[],[],{"space":3316,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3318,"publishedVersion":64,"revision":46,"locale":29},{"sys":3317},{"type":12,"linkType":13,"id":14},{"sys":3319},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3321},{"url":518,"details":3322,"fileName":524,"contentType":525},{"size":520,"image":3323},{"width":522,"height":523},{"sys":3325,"fields":3328},{"id":3326,"createdAt":3327},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":3329,"slug":3330,"articleIntro":3329,"category":3331},"Compte 58 - Virements internes","compte-58-virements-internes",[3332],{"metadata":3333,"sys":3336,"fields":3343},{"tags":3334,"concepts":3335},[],[],{"space":3337,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3339,"publishedVersion":474,"revision":64,"contentType":3341,"locale":29},{"sys":3338},{"type":12,"linkType":13,"id":14},{"sys":3340},{"id":21,"type":12,"linkType":22},{"sys":3342},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3344,"metaTitle":484,"metaDescription":485,"mainTitle":3345,"subtitle":503,"heroImage":3360,"ctaButton":526,"ctaLink":527},[483],{"data":3346,"content":3347,"nodeType":458},{},[3348,3354],{"data":3349,"content":3350,"nodeType":496},{},[3351],{"data":3352,"marks":3353,"value":495,"nodeType":85},{},[],{"data":3355,"content":3356,"nodeType":94},{},[3357],{"data":3358,"marks":3359,"value":156,"nodeType":85},{},[],{"metadata":3361,"sys":3364,"fields":3369},{"tags":3362,"concepts":3363},[],[],{"space":3365,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3367,"publishedVersion":64,"revision":46,"locale":29},{"sys":3366},{"type":12,"linkType":13,"id":14},{"sys":3368},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3370},{"url":518,"details":3371,"fileName":524,"contentType":525},{"size":520,"image":3372},{"width":522,"height":523},{"sys":3374,"fields":3377},{"id":3375,"createdAt":3376},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":3378,"slug":3379,"articleIntro":-1,"category":3380},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[3381],{"metadata":3382,"sys":3385,"fields":3392},{"tags":3383,"concepts":3384},[],[],{"space":3386,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3388,"publishedVersion":474,"revision":64,"contentType":3390,"locale":29},{"sys":3387},{"type":12,"linkType":13,"id":14},{"sys":3389},{"id":21,"type":12,"linkType":22},{"sys":3391},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3393,"metaTitle":484,"metaDescription":485,"mainTitle":3394,"subtitle":503,"heroImage":3409,"ctaButton":526,"ctaLink":527},[483],{"data":3395,"content":3396,"nodeType":458},{},[3397,3403],{"data":3398,"content":3399,"nodeType":496},{},[3400],{"data":3401,"marks":3402,"value":495,"nodeType":85},{},[],{"data":3404,"content":3405,"nodeType":94},{},[3406],{"data":3407,"marks":3408,"value":156,"nodeType":85},{},[],{"metadata":3410,"sys":3413,"fields":3418},{"tags":3411,"concepts":3412},[],[],{"space":3414,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3416,"publishedVersion":64,"revision":46,"locale":29},{"sys":3415},{"type":12,"linkType":13,"id":14},{"sys":3417},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3419},{"url":518,"details":3420,"fileName":524,"contentType":525},{"size":520,"image":3421},{"width":522,"height":523},{"sys":3423,"fields":3426},{"id":3424,"createdAt":3425},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":3427,"slug":3428,"articleIntro":3427,"category":3429},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[3430],{"metadata":3431,"sys":3434,"fields":3441},{"tags":3432,"concepts":3433},[],[],{"space":3435,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3437,"publishedVersion":474,"revision":64,"contentType":3439,"locale":29},{"sys":3436},{"type":12,"linkType":13,"id":14},{"sys":3438},{"id":21,"type":12,"linkType":22},{"sys":3440},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3442,"metaTitle":484,"metaDescription":485,"mainTitle":3443,"subtitle":503,"heroImage":3458,"ctaButton":526,"ctaLink":527},[483],{"data":3444,"content":3445,"nodeType":458},{},[3446,3452],{"data":3447,"content":3448,"nodeType":496},{},[3449],{"data":3450,"marks":3451,"value":495,"nodeType":85},{},[],{"data":3453,"content":3454,"nodeType":94},{},[3455],{"data":3456,"marks":3457,"value":156,"nodeType":85},{},[],{"metadata":3459,"sys":3462,"fields":3467},{"tags":3460,"concepts":3461},[],[],{"space":3463,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3465,"publishedVersion":64,"revision":46,"locale":29},{"sys":3464},{"type":12,"linkType":13,"id":14},{"sys":3466},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3468},{"url":518,"details":3469,"fileName":524,"contentType":525},{"size":520,"image":3470},{"width":522,"height":523},{"sys":3472,"fields":3475},{"id":3473,"createdAt":3474},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":3476,"slug":3477,"articleIntro":-1,"category":3478},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[3479],{"metadata":3480,"sys":3483,"fields":3490},{"tags":3481,"concepts":3482},[],[],{"space":3484,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3486,"publishedVersion":474,"revision":64,"contentType":3488,"locale":29},{"sys":3485},{"type":12,"linkType":13,"id":14},{"sys":3487},{"id":21,"type":12,"linkType":22},{"sys":3489},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3491,"metaTitle":484,"metaDescription":485,"mainTitle":3492,"subtitle":503,"heroImage":3507,"ctaButton":526,"ctaLink":527},[483],{"data":3493,"content":3494,"nodeType":458},{},[3495,3501],{"data":3496,"content":3497,"nodeType":496},{},[3498],{"data":3499,"marks":3500,"value":495,"nodeType":85},{},[],{"data":3502,"content":3503,"nodeType":94},{},[3504],{"data":3505,"marks":3506,"value":156,"nodeType":85},{},[],{"metadata":3508,"sys":3511,"fields":3516},{"tags":3509,"concepts":3510},[],[],{"space":3512,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3514,"publishedVersion":64,"revision":46,"locale":29},{"sys":3513},{"type":12,"linkType":13,"id":14},{"sys":3515},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3517},{"url":518,"details":3518,"fileName":524,"contentType":525},{"size":520,"image":3519},{"width":522,"height":523},{"sys":3521,"fields":3524},{"id":3522,"createdAt":3523},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":3525,"slug":3526,"articleIntro":3525,"category":3527},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[3528],{"metadata":3529,"sys":3532,"fields":3539},{"tags":3530,"concepts":3531},[],[],{"space":3533,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3535,"publishedVersion":474,"revision":64,"contentType":3537,"locale":29},{"sys":3534},{"type":12,"linkType":13,"id":14},{"sys":3536},{"id":21,"type":12,"linkType":22},{"sys":3538},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3540,"metaTitle":484,"metaDescription":485,"mainTitle":3541,"subtitle":503,"heroImage":3556,"ctaButton":526,"ctaLink":527},[483],{"data":3542,"content":3543,"nodeType":458},{},[3544,3550],{"data":3545,"content":3546,"nodeType":496},{},[3547],{"data":3548,"marks":3549,"value":495,"nodeType":85},{},[],{"data":3551,"content":3552,"nodeType":94},{},[3553],{"data":3554,"marks":3555,"value":156,"nodeType":85},{},[],{"metadata":3557,"sys":3560,"fields":3565},{"tags":3558,"concepts":3559},[],[],{"space":3561,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3563,"publishedVersion":64,"revision":46,"locale":29},{"sys":3562},{"type":12,"linkType":13,"id":14},{"sys":3564},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3566},{"url":518,"details":3567,"fileName":524,"contentType":525},{"size":520,"image":3568},{"width":522,"height":523},{"sys":3570,"fields":3573},{"id":3571,"createdAt":3572},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":3574,"slug":3575,"articleIntro":3574,"category":3576},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[3577],{"metadata":3578,"sys":3581,"fields":3588},{"tags":3579,"concepts":3580},[],[],{"space":3582,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3584,"publishedVersion":474,"revision":64,"contentType":3586,"locale":29},{"sys":3583},{"type":12,"linkType":13,"id":14},{"sys":3585},{"id":21,"type":12,"linkType":22},{"sys":3587},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3589,"metaTitle":484,"metaDescription":485,"mainTitle":3590,"subtitle":503,"heroImage":3605,"ctaButton":526,"ctaLink":527},[483],{"data":3591,"content":3592,"nodeType":458},{},[3593,3599],{"data":3594,"content":3595,"nodeType":496},{},[3596],{"data":3597,"marks":3598,"value":495,"nodeType":85},{},[],{"data":3600,"content":3601,"nodeType":94},{},[3602],{"data":3603,"marks":3604,"value":156,"nodeType":85},{},[],{"metadata":3606,"sys":3609,"fields":3614},{"tags":3607,"concepts":3608},[],[],{"space":3610,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3612,"publishedVersion":64,"revision":46,"locale":29},{"sys":3611},{"type":12,"linkType":13,"id":14},{"sys":3613},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3615},{"url":518,"details":3616,"fileName":524,"contentType":525},{"size":520,"image":3617},{"width":522,"height":523},{"sys":3619,"fields":3622},{"id":3620,"createdAt":3621},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":3623,"slug":3624,"articleIntro":3623,"category":3625},"475 - Comptes d'attente","compte-475-comptes-d-attente",[3626],{"metadata":3627,"sys":3630,"fields":3637},{"tags":3628,"concepts":3629},[],[],{"space":3631,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3633,"publishedVersion":474,"revision":64,"contentType":3635,"locale":29},{"sys":3632},{"type":12,"linkType":13,"id":14},{"sys":3634},{"id":21,"type":12,"linkType":22},{"sys":3636},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3638,"metaTitle":484,"metaDescription":485,"mainTitle":3639,"subtitle":503,"heroImage":3654,"ctaButton":526,"ctaLink":527},[483],{"data":3640,"content":3641,"nodeType":458},{},[3642,3648],{"data":3643,"content":3644,"nodeType":496},{},[3645],{"data":3646,"marks":3647,"value":495,"nodeType":85},{},[],{"data":3649,"content":3650,"nodeType":94},{},[3651],{"data":3652,"marks":3653,"value":156,"nodeType":85},{},[],{"metadata":3655,"sys":3658,"fields":3663},{"tags":3656,"concepts":3657},[],[],{"space":3659,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3661,"publishedVersion":64,"revision":46,"locale":29},{"sys":3660},{"type":12,"linkType":13,"id":14},{"sys":3662},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3664},{"url":518,"details":3665,"fileName":524,"contentType":525},{"size":520,"image":3666},{"width":522,"height":523},{"sys":3668,"fields":3671},{"id":3669,"createdAt":3670},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":3672,"slug":3673,"articleIntro":-1,"category":3674},"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",[3675],{"metadata":3676,"sys":3679,"fields":3686},{"tags":3677,"concepts":3678},[],[],{"space":3680,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3682,"publishedVersion":474,"revision":64,"contentType":3684,"locale":29},{"sys":3681},{"type":12,"linkType":13,"id":14},{"sys":3683},{"id":21,"type":12,"linkType":22},{"sys":3685},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3687,"metaTitle":484,"metaDescription":485,"mainTitle":3688,"subtitle":503,"heroImage":3703,"ctaButton":526,"ctaLink":527},[483],{"data":3689,"content":3690,"nodeType":458},{},[3691,3697],{"data":3692,"content":3693,"nodeType":496},{},[3694],{"data":3695,"marks":3696,"value":495,"nodeType":85},{},[],{"data":3698,"content":3699,"nodeType":94},{},[3700],{"data":3701,"marks":3702,"value":156,"nodeType":85},{},[],{"metadata":3704,"sys":3707,"fields":3712},{"tags":3705,"concepts":3706},[],[],{"space":3708,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3710,"publishedVersion":64,"revision":46,"locale":29},{"sys":3709},{"type":12,"linkType":13,"id":14},{"sys":3711},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3713},{"url":518,"details":3714,"fileName":524,"contentType":525},{"size":520,"image":3715},{"width":522,"height":523},{"sys":3717,"fields":3720},{"id":3718,"createdAt":3719},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":3721,"slug":3722,"articleIntro":-1,"category":3723},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[3724],{"metadata":3725,"sys":3728,"fields":3735},{"tags":3726,"concepts":3727},[],[],{"space":3729,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3731,"publishedVersion":474,"revision":64,"contentType":3733,"locale":29},{"sys":3730},{"type":12,"linkType":13,"id":14},{"sys":3732},{"id":21,"type":12,"linkType":22},{"sys":3734},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3736,"metaTitle":484,"metaDescription":485,"mainTitle":3737,"subtitle":503,"heroImage":3752,"ctaButton":526,"ctaLink":527},[483],{"data":3738,"content":3739,"nodeType":458},{},[3740,3746],{"data":3741,"content":3742,"nodeType":496},{},[3743],{"data":3744,"marks":3745,"value":495,"nodeType":85},{},[],{"data":3747,"content":3748,"nodeType":94},{},[3749],{"data":3750,"marks":3751,"value":156,"nodeType":85},{},[],{"metadata":3753,"sys":3756,"fields":3761},{"tags":3754,"concepts":3755},[],[],{"space":3757,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3759,"publishedVersion":64,"revision":46,"locale":29},{"sys":3758},{"type":12,"linkType":13,"id":14},{"sys":3760},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3762},{"url":518,"details":3763,"fileName":524,"contentType":525},{"size":520,"image":3764},{"width":522,"height":523},{"sys":3766,"fields":3769},{"id":3767,"createdAt":3768},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":3770,"slug":3771,"articleIntro":3770,"category":3772},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[3773],{"metadata":3774,"sys":3777,"fields":3784},{"tags":3775,"concepts":3776},[],[],{"space":3778,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3780,"publishedVersion":474,"revision":64,"contentType":3782,"locale":29},{"sys":3779},{"type":12,"linkType":13,"id":14},{"sys":3781},{"id":21,"type":12,"linkType":22},{"sys":3783},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3785,"metaTitle":484,"metaDescription":485,"mainTitle":3786,"subtitle":503,"heroImage":3801,"ctaButton":526,"ctaLink":527},[483],{"data":3787,"content":3788,"nodeType":458},{},[3789,3795],{"data":3790,"content":3791,"nodeType":496},{},[3792],{"data":3793,"marks":3794,"value":495,"nodeType":85},{},[],{"data":3796,"content":3797,"nodeType":94},{},[3798],{"data":3799,"marks":3800,"value":156,"nodeType":85},{},[],{"metadata":3802,"sys":3805,"fields":3810},{"tags":3803,"concepts":3804},[],[],{"space":3806,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3808,"publishedVersion":64,"revision":46,"locale":29},{"sys":3807},{"type":12,"linkType":13,"id":14},{"sys":3809},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3811},{"url":518,"details":3812,"fileName":524,"contentType":525},{"size":520,"image":3813},{"width":522,"height":523},{"sys":3815,"fields":3818},{"id":3816,"createdAt":3817},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":3819,"slug":3820,"articleIntro":3819,"category":3821},"6358 - Autres droits","compte-6358-autres-droits",[3822],{"metadata":3823,"sys":3826,"fields":3833},{"tags":3824,"concepts":3825},[],[],{"space":3827,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3829,"publishedVersion":474,"revision":64,"contentType":3831,"locale":29},{"sys":3828},{"type":12,"linkType":13,"id":14},{"sys":3830},{"id":21,"type":12,"linkType":22},{"sys":3832},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3834,"metaTitle":484,"metaDescription":485,"mainTitle":3835,"subtitle":503,"heroImage":3850,"ctaButton":526,"ctaLink":527},[483],{"data":3836,"content":3837,"nodeType":458},{},[3838,3844],{"data":3839,"content":3840,"nodeType":496},{},[3841],{"data":3842,"marks":3843,"value":495,"nodeType":85},{},[],{"data":3845,"content":3846,"nodeType":94},{},[3847],{"data":3848,"marks":3849,"value":156,"nodeType":85},{},[],{"metadata":3851,"sys":3854,"fields":3859},{"tags":3852,"concepts":3853},[],[],{"space":3855,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3857,"publishedVersion":64,"revision":46,"locale":29},{"sys":3856},{"type":12,"linkType":13,"id":14},{"sys":3858},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3860},{"url":518,"details":3861,"fileName":524,"contentType":525},{"size":520,"image":3862},{"width":522,"height":523},{"sys":3864,"fields":3867},{"id":3865,"createdAt":3866},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":3868,"slug":3869,"articleIntro":3868,"category":3870},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[3871],{"metadata":3872,"sys":3875,"fields":3882},{"tags":3873,"concepts":3874},[],[],{"space":3876,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3878,"publishedVersion":474,"revision":64,"contentType":3880,"locale":29},{"sys":3877},{"type":12,"linkType":13,"id":14},{"sys":3879},{"id":21,"type":12,"linkType":22},{"sys":3881},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3883,"metaTitle":484,"metaDescription":485,"mainTitle":3884,"subtitle":503,"heroImage":3899,"ctaButton":526,"ctaLink":527},[483],{"data":3885,"content":3886,"nodeType":458},{},[3887,3893],{"data":3888,"content":3889,"nodeType":496},{},[3890],{"data":3891,"marks":3892,"value":495,"nodeType":85},{},[],{"data":3894,"content":3895,"nodeType":94},{},[3896],{"data":3897,"marks":3898,"value":156,"nodeType":85},{},[],{"metadata":3900,"sys":3903,"fields":3908},{"tags":3901,"concepts":3902},[],[],{"space":3904,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3906,"publishedVersion":64,"revision":46,"locale":29},{"sys":3905},{"type":12,"linkType":13,"id":14},{"sys":3907},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3909},{"url":518,"details":3910,"fileName":524,"contentType":525},{"size":520,"image":3911},{"width":522,"height":523},{"sys":3913,"fields":3916},{"id":3914,"createdAt":3915},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":3917,"slug":3918,"articleIntro":3917,"category":3919},"Compte 6237 - Publications","compte-6237-publications",[3920],{"metadata":3921,"sys":3924,"fields":3931},{"tags":3922,"concepts":3923},[],[],{"space":3925,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3927,"publishedVersion":474,"revision":64,"contentType":3929,"locale":29},{"sys":3926},{"type":12,"linkType":13,"id":14},{"sys":3928},{"id":21,"type":12,"linkType":22},{"sys":3930},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3932,"metaTitle":484,"metaDescription":485,"mainTitle":3933,"subtitle":503,"heroImage":3948,"ctaButton":526,"ctaLink":527},[483],{"data":3934,"content":3935,"nodeType":458},{},[3936,3942],{"data":3937,"content":3938,"nodeType":496},{},[3939],{"data":3940,"marks":3941,"value":495,"nodeType":85},{},[],{"data":3943,"content":3944,"nodeType":94},{},[3945],{"data":3946,"marks":3947,"value":156,"nodeType":85},{},[],{"metadata":3949,"sys":3952,"fields":3957},{"tags":3950,"concepts":3951},[],[],{"space":3953,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":3955,"publishedVersion":64,"revision":46,"locale":29},{"sys":3954},{"type":12,"linkType":13,"id":14},{"sys":3956},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":3958},{"url":518,"details":3959,"fileName":524,"contentType":525},{"size":520,"image":3960},{"width":522,"height":523},{"sys":3962,"fields":3965},{"id":3963,"createdAt":3964},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":3966,"slug":3967,"articleIntro":3966,"category":3968},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[3969],{"metadata":3970,"sys":3973,"fields":3980},{"tags":3971,"concepts":3972},[],[],{"space":3974,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":3976,"publishedVersion":474,"revision":64,"contentType":3978,"locale":29},{"sys":3975},{"type":12,"linkType":13,"id":14},{"sys":3977},{"id":21,"type":12,"linkType":22},{"sys":3979},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":3981,"metaTitle":484,"metaDescription":485,"mainTitle":3982,"subtitle":503,"heroImage":3997,"ctaButton":526,"ctaLink":527},[483],{"data":3983,"content":3984,"nodeType":458},{},[3985,3991],{"data":3986,"content":3987,"nodeType":496},{},[3988],{"data":3989,"marks":3990,"value":495,"nodeType":85},{},[],{"data":3992,"content":3993,"nodeType":94},{},[3994],{"data":3995,"marks":3996,"value":156,"nodeType":85},{},[],{"metadata":3998,"sys":4001,"fields":4006},{"tags":3999,"concepts":4000},[],[],{"space":4002,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4004,"publishedVersion":64,"revision":46,"locale":29},{"sys":4003},{"type":12,"linkType":13,"id":14},{"sys":4005},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4007},{"url":518,"details":4008,"fileName":524,"contentType":525},{"size":520,"image":4009},{"width":522,"height":523},{"sys":4011,"fields":4014},{"id":4012,"createdAt":4013},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":4015,"slug":4016,"articleIntro":4015,"category":4017},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[4018],{"metadata":4019,"sys":4022,"fields":4029},{"tags":4020,"concepts":4021},[],[],{"space":4023,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4025,"publishedVersion":474,"revision":64,"contentType":4027,"locale":29},{"sys":4024},{"type":12,"linkType":13,"id":14},{"sys":4026},{"id":21,"type":12,"linkType":22},{"sys":4028},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4030,"metaTitle":484,"metaDescription":485,"mainTitle":4031,"subtitle":503,"heroImage":4046,"ctaButton":526,"ctaLink":527},[483],{"data":4032,"content":4033,"nodeType":458},{},[4034,4040],{"data":4035,"content":4036,"nodeType":496},{},[4037],{"data":4038,"marks":4039,"value":495,"nodeType":85},{},[],{"data":4041,"content":4042,"nodeType":94},{},[4043],{"data":4044,"marks":4045,"value":156,"nodeType":85},{},[],{"metadata":4047,"sys":4050,"fields":4055},{"tags":4048,"concepts":4049},[],[],{"space":4051,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4053,"publishedVersion":64,"revision":46,"locale":29},{"sys":4052},{"type":12,"linkType":13,"id":14},{"sys":4054},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4056},{"url":518,"details":4057,"fileName":524,"contentType":525},{"size":520,"image":4058},{"width":522,"height":523},{"sys":4060,"fields":4063},{"id":4061,"createdAt":4062},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":4064,"slug":4065,"articleIntro":4064,"category":4066},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[4067],{"metadata":4068,"sys":4071,"fields":4078},{"tags":4069,"concepts":4070},[],[],{"space":4072,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4074,"publishedVersion":474,"revision":64,"contentType":4076,"locale":29},{"sys":4073},{"type":12,"linkType":13,"id":14},{"sys":4075},{"id":21,"type":12,"linkType":22},{"sys":4077},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4079,"metaTitle":484,"metaDescription":485,"mainTitle":4080,"subtitle":503,"heroImage":4095,"ctaButton":526,"ctaLink":527},[483],{"data":4081,"content":4082,"nodeType":458},{},[4083,4089],{"data":4084,"content":4085,"nodeType":496},{},[4086],{"data":4087,"marks":4088,"value":495,"nodeType":85},{},[],{"data":4090,"content":4091,"nodeType":94},{},[4092],{"data":4093,"marks":4094,"value":156,"nodeType":85},{},[],{"metadata":4096,"sys":4099,"fields":4104},{"tags":4097,"concepts":4098},[],[],{"space":4100,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4102,"publishedVersion":64,"revision":46,"locale":29},{"sys":4101},{"type":12,"linkType":13,"id":14},{"sys":4103},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4105},{"url":518,"details":4106,"fileName":524,"contentType":525},{"size":520,"image":4107},{"width":522,"height":523},{"sys":4109,"fields":4112},{"id":4110,"createdAt":4111},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":4113,"slug":4114,"articleIntro":4113,"category":4115},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[4116],{"metadata":4117,"sys":4120,"fields":4127},{"tags":4118,"concepts":4119},[],[],{"space":4121,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4123,"publishedVersion":474,"revision":64,"contentType":4125,"locale":29},{"sys":4122},{"type":12,"linkType":13,"id":14},{"sys":4124},{"id":21,"type":12,"linkType":22},{"sys":4126},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4128,"metaTitle":484,"metaDescription":485,"mainTitle":4129,"subtitle":503,"heroImage":4144,"ctaButton":526,"ctaLink":527},[483],{"data":4130,"content":4131,"nodeType":458},{},[4132,4138],{"data":4133,"content":4134,"nodeType":496},{},[4135],{"data":4136,"marks":4137,"value":495,"nodeType":85},{},[],{"data":4139,"content":4140,"nodeType":94},{},[4141],{"data":4142,"marks":4143,"value":156,"nodeType":85},{},[],{"metadata":4145,"sys":4148,"fields":4153},{"tags":4146,"concepts":4147},[],[],{"space":4149,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4151,"publishedVersion":64,"revision":46,"locale":29},{"sys":4150},{"type":12,"linkType":13,"id":14},{"sys":4152},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4154},{"url":518,"details":4155,"fileName":524,"contentType":525},{"size":520,"image":4156},{"width":522,"height":523},{"sys":4158,"fields":4161},{"id":4159,"createdAt":4160},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":4162,"slug":4163,"articleIntro":4162,"category":4164},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[4165],{"metadata":4166,"sys":4169,"fields":4176},{"tags":4167,"concepts":4168},[],[],{"space":4170,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4172,"publishedVersion":474,"revision":64,"contentType":4174,"locale":29},{"sys":4171},{"type":12,"linkType":13,"id":14},{"sys":4173},{"id":21,"type":12,"linkType":22},{"sys":4175},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4177,"metaTitle":484,"metaDescription":485,"mainTitle":4178,"subtitle":503,"heroImage":4193,"ctaButton":526,"ctaLink":527},[483],{"data":4179,"content":4180,"nodeType":458},{},[4181,4187],{"data":4182,"content":4183,"nodeType":496},{},[4184],{"data":4185,"marks":4186,"value":495,"nodeType":85},{},[],{"data":4188,"content":4189,"nodeType":94},{},[4190],{"data":4191,"marks":4192,"value":156,"nodeType":85},{},[],{"metadata":4194,"sys":4197,"fields":4202},{"tags":4195,"concepts":4196},[],[],{"space":4198,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4200,"publishedVersion":64,"revision":46,"locale":29},{"sys":4199},{"type":12,"linkType":13,"id":14},{"sys":4201},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4203},{"url":518,"details":4204,"fileName":524,"contentType":525},{"size":520,"image":4205},{"width":522,"height":523},{"sys":4207,"fields":4210},{"id":4208,"createdAt":4209},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":4211,"slug":4212,"articleIntro":4211,"category":4213},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[4214],{"metadata":4215,"sys":4218,"fields":4225},{"tags":4216,"concepts":4217},[],[],{"space":4219,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4221,"publishedVersion":474,"revision":64,"contentType":4223,"locale":29},{"sys":4220},{"type":12,"linkType":13,"id":14},{"sys":4222},{"id":21,"type":12,"linkType":22},{"sys":4224},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4226,"metaTitle":484,"metaDescription":485,"mainTitle":4227,"subtitle":503,"heroImage":4242,"ctaButton":526,"ctaLink":527},[483],{"data":4228,"content":4229,"nodeType":458},{},[4230,4236],{"data":4231,"content":4232,"nodeType":496},{},[4233],{"data":4234,"marks":4235,"value":495,"nodeType":85},{},[],{"data":4237,"content":4238,"nodeType":94},{},[4239],{"data":4240,"marks":4241,"value":156,"nodeType":85},{},[],{"metadata":4243,"sys":4246,"fields":4251},{"tags":4244,"concepts":4245},[],[],{"space":4247,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4249,"publishedVersion":64,"revision":46,"locale":29},{"sys":4248},{"type":12,"linkType":13,"id":14},{"sys":4250},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4252},{"url":518,"details":4253,"fileName":524,"contentType":525},{"size":520,"image":4254},{"width":522,"height":523},{"sys":4256,"fields":4259},{"id":4257,"createdAt":4258},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":4260,"slug":4261,"articleIntro":-1,"category":4262},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[4263],{"metadata":4264,"sys":4267,"fields":4274},{"tags":4265,"concepts":4266},[],[],{"space":4268,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4270,"publishedVersion":474,"revision":64,"contentType":4272,"locale":29},{"sys":4269},{"type":12,"linkType":13,"id":14},{"sys":4271},{"id":21,"type":12,"linkType":22},{"sys":4273},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4275,"metaTitle":484,"metaDescription":485,"mainTitle":4276,"subtitle":503,"heroImage":4291,"ctaButton":526,"ctaLink":527},[483],{"data":4277,"content":4278,"nodeType":458},{},[4279,4285],{"data":4280,"content":4281,"nodeType":496},{},[4282],{"data":4283,"marks":4284,"value":495,"nodeType":85},{},[],{"data":4286,"content":4287,"nodeType":94},{},[4288],{"data":4289,"marks":4290,"value":156,"nodeType":85},{},[],{"metadata":4292,"sys":4295,"fields":4300},{"tags":4293,"concepts":4294},[],[],{"space":4296,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4298,"publishedVersion":64,"revision":46,"locale":29},{"sys":4297},{"type":12,"linkType":13,"id":14},{"sys":4299},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4301},{"url":518,"details":4302,"fileName":524,"contentType":525},{"size":520,"image":4303},{"width":522,"height":523},{"sys":4305,"fields":4308},{"id":4306,"createdAt":4307},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":4309,"slug":4310,"articleIntro":4309,"category":4311},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[4312],{"metadata":4313,"sys":4316,"fields":4323},{"tags":4314,"concepts":4315},[],[],{"space":4317,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4319,"publishedVersion":474,"revision":64,"contentType":4321,"locale":29},{"sys":4318},{"type":12,"linkType":13,"id":14},{"sys":4320},{"id":21,"type":12,"linkType":22},{"sys":4322},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4324,"metaTitle":484,"metaDescription":485,"mainTitle":4325,"subtitle":503,"heroImage":4340,"ctaButton":526,"ctaLink":527},[483],{"data":4326,"content":4327,"nodeType":458},{},[4328,4334],{"data":4329,"content":4330,"nodeType":496},{},[4331],{"data":4332,"marks":4333,"value":495,"nodeType":85},{},[],{"data":4335,"content":4336,"nodeType":94},{},[4337],{"data":4338,"marks":4339,"value":156,"nodeType":85},{},[],{"metadata":4341,"sys":4344,"fields":4349},{"tags":4342,"concepts":4343},[],[],{"space":4345,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4347,"publishedVersion":64,"revision":46,"locale":29},{"sys":4346},{"type":12,"linkType":13,"id":14},{"sys":4348},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4350},{"url":518,"details":4351,"fileName":524,"contentType":525},{"size":520,"image":4352},{"width":522,"height":523},{"sys":4354,"fields":4357},{"id":4355,"createdAt":4356},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":4358,"slug":4359,"articleIntro":4358,"category":4360},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[4361],{"metadata":4362,"sys":4365,"fields":4372},{"tags":4363,"concepts":4364},[],[],{"space":4366,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4368,"publishedVersion":474,"revision":64,"contentType":4370,"locale":29},{"sys":4367},{"type":12,"linkType":13,"id":14},{"sys":4369},{"id":21,"type":12,"linkType":22},{"sys":4371},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4373,"metaTitle":484,"metaDescription":485,"mainTitle":4374,"subtitle":503,"heroImage":4389,"ctaButton":526,"ctaLink":527},[483],{"data":4375,"content":4376,"nodeType":458},{},[4377,4383],{"data":4378,"content":4379,"nodeType":496},{},[4380],{"data":4381,"marks":4382,"value":495,"nodeType":85},{},[],{"data":4384,"content":4385,"nodeType":94},{},[4386],{"data":4387,"marks":4388,"value":156,"nodeType":85},{},[],{"metadata":4390,"sys":4393,"fields":4398},{"tags":4391,"concepts":4392},[],[],{"space":4394,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4396,"publishedVersion":64,"revision":46,"locale":29},{"sys":4395},{"type":12,"linkType":13,"id":14},{"sys":4397},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4399},{"url":518,"details":4400,"fileName":524,"contentType":525},{"size":520,"image":4401},{"width":522,"height":523},{"sys":4403,"fields":4406},{"id":4404,"createdAt":4405},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":4407,"slug":4408,"articleIntro":4407,"category":4409},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[4410],{"metadata":4411,"sys":4414,"fields":4421},{"tags":4412,"concepts":4413},[],[],{"space":4415,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4417,"publishedVersion":474,"revision":64,"contentType":4419,"locale":29},{"sys":4416},{"type":12,"linkType":13,"id":14},{"sys":4418},{"id":21,"type":12,"linkType":22},{"sys":4420},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4422,"metaTitle":484,"metaDescription":485,"mainTitle":4423,"subtitle":503,"heroImage":4438,"ctaButton":526,"ctaLink":527},[483],{"data":4424,"content":4425,"nodeType":458},{},[4426,4432],{"data":4427,"content":4428,"nodeType":496},{},[4429],{"data":4430,"marks":4431,"value":495,"nodeType":85},{},[],{"data":4433,"content":4434,"nodeType":94},{},[4435],{"data":4436,"marks":4437,"value":156,"nodeType":85},{},[],{"metadata":4439,"sys":4442,"fields":4447},{"tags":4440,"concepts":4441},[],[],{"space":4443,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4445,"publishedVersion":64,"revision":46,"locale":29},{"sys":4444},{"type":12,"linkType":13,"id":14},{"sys":4446},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4448},{"url":518,"details":4449,"fileName":524,"contentType":525},{"size":520,"image":4450},{"width":522,"height":523},{"sys":4452,"fields":4455},{"id":4453,"createdAt":4454},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":4456,"slug":4457,"articleIntro":4456,"category":4458},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[4459],{"metadata":4460,"sys":4463,"fields":4470},{"tags":4461,"concepts":4462},[],[],{"space":4464,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4466,"publishedVersion":474,"revision":64,"contentType":4468,"locale":29},{"sys":4465},{"type":12,"linkType":13,"id":14},{"sys":4467},{"id":21,"type":12,"linkType":22},{"sys":4469},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4471,"metaTitle":484,"metaDescription":485,"mainTitle":4472,"subtitle":503,"heroImage":4487,"ctaButton":526,"ctaLink":527},[483],{"data":4473,"content":4474,"nodeType":458},{},[4475,4481],{"data":4476,"content":4477,"nodeType":496},{},[4478],{"data":4479,"marks":4480,"value":495,"nodeType":85},{},[],{"data":4482,"content":4483,"nodeType":94},{},[4484],{"data":4485,"marks":4486,"value":156,"nodeType":85},{},[],{"metadata":4488,"sys":4491,"fields":4496},{"tags":4489,"concepts":4490},[],[],{"space":4492,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4494,"publishedVersion":64,"revision":46,"locale":29},{"sys":4493},{"type":12,"linkType":13,"id":14},{"sys":4495},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4497},{"url":518,"details":4498,"fileName":524,"contentType":525},{"size":520,"image":4499},{"width":522,"height":523},{"sys":4501,"fields":4504},{"id":4502,"createdAt":4503},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":4505,"slug":4506,"articleIntro":4505,"category":4507},"6331 - Versement de transport","compte-6331-versement-de-transport",[4508],{"metadata":4509,"sys":4512,"fields":4519},{"tags":4510,"concepts":4511},[],[],{"space":4513,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4515,"publishedVersion":474,"revision":64,"contentType":4517,"locale":29},{"sys":4514},{"type":12,"linkType":13,"id":14},{"sys":4516},{"id":21,"type":12,"linkType":22},{"sys":4518},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4520,"metaTitle":484,"metaDescription":485,"mainTitle":4521,"subtitle":503,"heroImage":4536,"ctaButton":526,"ctaLink":527},[483],{"data":4522,"content":4523,"nodeType":458},{},[4524,4530],{"data":4525,"content":4526,"nodeType":496},{},[4527],{"data":4528,"marks":4529,"value":495,"nodeType":85},{},[],{"data":4531,"content":4532,"nodeType":94},{},[4533],{"data":4534,"marks":4535,"value":156,"nodeType":85},{},[],{"metadata":4537,"sys":4540,"fields":4545},{"tags":4538,"concepts":4539},[],[],{"space":4541,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4543,"publishedVersion":64,"revision":46,"locale":29},{"sys":4542},{"type":12,"linkType":13,"id":14},{"sys":4544},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4546},{"url":518,"details":4547,"fileName":524,"contentType":525},{"size":520,"image":4548},{"width":522,"height":523},{"sys":4550,"fields":4553},{"id":4551,"createdAt":4552},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":4554,"slug":4555,"articleIntro":4554,"category":4556},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[4557],{"metadata":4558,"sys":4561,"fields":4568},{"tags":4559,"concepts":4560},[],[],{"space":4562,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4564,"publishedVersion":474,"revision":64,"contentType":4566,"locale":29},{"sys":4563},{"type":12,"linkType":13,"id":14},{"sys":4565},{"id":21,"type":12,"linkType":22},{"sys":4567},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4569,"metaTitle":484,"metaDescription":485,"mainTitle":4570,"subtitle":503,"heroImage":4585,"ctaButton":526,"ctaLink":527},[483],{"data":4571,"content":4572,"nodeType":458},{},[4573,4579],{"data":4574,"content":4575,"nodeType":496},{},[4576],{"data":4577,"marks":4578,"value":495,"nodeType":85},{},[],{"data":4580,"content":4581,"nodeType":94},{},[4582],{"data":4583,"marks":4584,"value":156,"nodeType":85},{},[],{"metadata":4586,"sys":4589,"fields":4594},{"tags":4587,"concepts":4588},[],[],{"space":4590,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4592,"publishedVersion":64,"revision":46,"locale":29},{"sys":4591},{"type":12,"linkType":13,"id":14},{"sys":4593},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4595},{"url":518,"details":4596,"fileName":524,"contentType":525},{"size":520,"image":4597},{"width":522,"height":523},{"sys":4599,"fields":4602},{"id":4600,"createdAt":4601},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":4603,"slug":4604,"articleIntro":4603,"category":4605},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[4606],{"metadata":4607,"sys":4610,"fields":4617},{"tags":4608,"concepts":4609},[],[],{"space":4611,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4613,"publishedVersion":474,"revision":64,"contentType":4615,"locale":29},{"sys":4612},{"type":12,"linkType":13,"id":14},{"sys":4614},{"id":21,"type":12,"linkType":22},{"sys":4616},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4618,"metaTitle":484,"metaDescription":485,"mainTitle":4619,"subtitle":503,"heroImage":4634,"ctaButton":526,"ctaLink":527},[483],{"data":4620,"content":4621,"nodeType":458},{},[4622,4628],{"data":4623,"content":4624,"nodeType":496},{},[4625],{"data":4626,"marks":4627,"value":495,"nodeType":85},{},[],{"data":4629,"content":4630,"nodeType":94},{},[4631],{"data":4632,"marks":4633,"value":156,"nodeType":85},{},[],{"metadata":4635,"sys":4638,"fields":4643},{"tags":4636,"concepts":4637},[],[],{"space":4639,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4641,"publishedVersion":64,"revision":46,"locale":29},{"sys":4640},{"type":12,"linkType":13,"id":14},{"sys":4642},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4644},{"url":518,"details":4645,"fileName":524,"contentType":525},{"size":520,"image":4646},{"width":522,"height":523},{"sys":4648,"fields":4651},{"id":4649,"createdAt":4650},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":4652,"slug":4653,"articleIntro":4652,"category":4654},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[4655],{"metadata":4656,"sys":4659,"fields":4666},{"tags":4657,"concepts":4658},[],[],{"space":4660,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4662,"publishedVersion":474,"revision":64,"contentType":4664,"locale":29},{"sys":4661},{"type":12,"linkType":13,"id":14},{"sys":4663},{"id":21,"type":12,"linkType":22},{"sys":4665},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4667,"metaTitle":484,"metaDescription":485,"mainTitle":4668,"subtitle":503,"heroImage":4683,"ctaButton":526,"ctaLink":527},[483],{"data":4669,"content":4670,"nodeType":458},{},[4671,4677],{"data":4672,"content":4673,"nodeType":496},{},[4674],{"data":4675,"marks":4676,"value":495,"nodeType":85},{},[],{"data":4678,"content":4679,"nodeType":94},{},[4680],{"data":4681,"marks":4682,"value":156,"nodeType":85},{},[],{"metadata":4684,"sys":4687,"fields":4692},{"tags":4685,"concepts":4686},[],[],{"space":4688,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4690,"publishedVersion":64,"revision":46,"locale":29},{"sys":4689},{"type":12,"linkType":13,"id":14},{"sys":4691},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4693},{"url":518,"details":4694,"fileName":524,"contentType":525},{"size":520,"image":4695},{"width":522,"height":523},{"sys":4697,"fields":4700},{"id":4698,"createdAt":4699},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":4701,"slug":4702,"articleIntro":-1,"category":4703},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[4704],{"metadata":4705,"sys":4708,"fields":4715},{"tags":4706,"concepts":4707},[],[],{"space":4709,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4711,"publishedVersion":474,"revision":64,"contentType":4713,"locale":29},{"sys":4710},{"type":12,"linkType":13,"id":14},{"sys":4712},{"id":21,"type":12,"linkType":22},{"sys":4714},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4716,"metaTitle":484,"metaDescription":485,"mainTitle":4717,"subtitle":503,"heroImage":4732,"ctaButton":526,"ctaLink":527},[483],{"data":4718,"content":4719,"nodeType":458},{},[4720,4726],{"data":4721,"content":4722,"nodeType":496},{},[4723],{"data":4724,"marks":4725,"value":495,"nodeType":85},{},[],{"data":4727,"content":4728,"nodeType":94},{},[4729],{"data":4730,"marks":4731,"value":156,"nodeType":85},{},[],{"metadata":4733,"sys":4736,"fields":4741},{"tags":4734,"concepts":4735},[],[],{"space":4737,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4739,"publishedVersion":64,"revision":46,"locale":29},{"sys":4738},{"type":12,"linkType":13,"id":14},{"sys":4740},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4742},{"url":518,"details":4743,"fileName":524,"contentType":525},{"size":520,"image":4744},{"width":522,"height":523},{"sys":4746,"fields":4749},{"id":4747,"createdAt":4748},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":4750,"slug":4751,"articleIntro":-1,"category":4752},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[4753],{"metadata":4754,"sys":4757,"fields":4764},{"tags":4755,"concepts":4756},[],[],{"space":4758,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4760,"publishedVersion":474,"revision":64,"contentType":4762,"locale":29},{"sys":4759},{"type":12,"linkType":13,"id":14},{"sys":4761},{"id":21,"type":12,"linkType":22},{"sys":4763},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4765,"metaTitle":484,"metaDescription":485,"mainTitle":4766,"subtitle":503,"heroImage":4781,"ctaButton":526,"ctaLink":527},[483],{"data":4767,"content":4768,"nodeType":458},{},[4769,4775],{"data":4770,"content":4771,"nodeType":496},{},[4772],{"data":4773,"marks":4774,"value":495,"nodeType":85},{},[],{"data":4776,"content":4777,"nodeType":94},{},[4778],{"data":4779,"marks":4780,"value":156,"nodeType":85},{},[],{"metadata":4782,"sys":4785,"fields":4790},{"tags":4783,"concepts":4784},[],[],{"space":4786,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4788,"publishedVersion":64,"revision":46,"locale":29},{"sys":4787},{"type":12,"linkType":13,"id":14},{"sys":4789},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4791},{"url":518,"details":4792,"fileName":524,"contentType":525},{"size":520,"image":4793},{"width":522,"height":523},{"sys":4795,"fields":4798},{"id":4796,"createdAt":4797},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":4799,"slug":4800,"articleIntro":-1,"category":4801},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[4802],{"metadata":4803,"sys":4806,"fields":4813},{"tags":4804,"concepts":4805},[],[],{"space":4807,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4809,"publishedVersion":474,"revision":64,"contentType":4811,"locale":29},{"sys":4808},{"type":12,"linkType":13,"id":14},{"sys":4810},{"id":21,"type":12,"linkType":22},{"sys":4812},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4814,"metaTitle":484,"metaDescription":485,"mainTitle":4815,"subtitle":503,"heroImage":4830,"ctaButton":526,"ctaLink":527},[483],{"data":4816,"content":4817,"nodeType":458},{},[4818,4824],{"data":4819,"content":4820,"nodeType":496},{},[4821],{"data":4822,"marks":4823,"value":495,"nodeType":85},{},[],{"data":4825,"content":4826,"nodeType":94},{},[4827],{"data":4828,"marks":4829,"value":156,"nodeType":85},{},[],{"metadata":4831,"sys":4834,"fields":4839},{"tags":4832,"concepts":4833},[],[],{"space":4835,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4837,"publishedVersion":64,"revision":46,"locale":29},{"sys":4836},{"type":12,"linkType":13,"id":14},{"sys":4838},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4840},{"url":518,"details":4841,"fileName":524,"contentType":525},{"size":520,"image":4842},{"width":522,"height":523},{"sys":4844,"fields":4847},{"id":4845,"createdAt":4846},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":4848,"slug":4849,"articleIntro":4848,"category":4850},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[4851],{"metadata":4852,"sys":4855,"fields":4862},{"tags":4853,"concepts":4854},[],[],{"space":4856,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4858,"publishedVersion":474,"revision":64,"contentType":4860,"locale":29},{"sys":4857},{"type":12,"linkType":13,"id":14},{"sys":4859},{"id":21,"type":12,"linkType":22},{"sys":4861},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4863,"metaTitle":484,"metaDescription":485,"mainTitle":4864,"subtitle":503,"heroImage":4879,"ctaButton":526,"ctaLink":527},[483],{"data":4865,"content":4866,"nodeType":458},{},[4867,4873],{"data":4868,"content":4869,"nodeType":496},{},[4870],{"data":4871,"marks":4872,"value":495,"nodeType":85},{},[],{"data":4874,"content":4875,"nodeType":94},{},[4876],{"data":4877,"marks":4878,"value":156,"nodeType":85},{},[],{"metadata":4880,"sys":4883,"fields":4888},{"tags":4881,"concepts":4882},[],[],{"space":4884,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4886,"publishedVersion":64,"revision":46,"locale":29},{"sys":4885},{"type":12,"linkType":13,"id":14},{"sys":4887},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4889},{"url":518,"details":4890,"fileName":524,"contentType":525},{"size":520,"image":4891},{"width":522,"height":523},{"sys":4893,"fields":4896},{"id":4894,"createdAt":4895},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":4897,"slug":4898,"articleIntro":4897,"category":4899},"2748 - Autres prêts","compte-2748-autres-prets",[4900],{"metadata":4901,"sys":4904,"fields":4911},{"tags":4902,"concepts":4903},[],[],{"space":4905,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4907,"publishedVersion":474,"revision":64,"contentType":4909,"locale":29},{"sys":4906},{"type":12,"linkType":13,"id":14},{"sys":4908},{"id":21,"type":12,"linkType":22},{"sys":4910},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4912,"metaTitle":484,"metaDescription":485,"mainTitle":4913,"subtitle":503,"heroImage":4928,"ctaButton":526,"ctaLink":527},[483],{"data":4914,"content":4915,"nodeType":458},{},[4916,4922],{"data":4917,"content":4918,"nodeType":496},{},[4919],{"data":4920,"marks":4921,"value":495,"nodeType":85},{},[],{"data":4923,"content":4924,"nodeType":94},{},[4925],{"data":4926,"marks":4927,"value":156,"nodeType":85},{},[],{"metadata":4929,"sys":4932,"fields":4937},{"tags":4930,"concepts":4931},[],[],{"space":4933,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4935,"publishedVersion":64,"revision":46,"locale":29},{"sys":4934},{"type":12,"linkType":13,"id":14},{"sys":4936},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4938},{"url":518,"details":4939,"fileName":524,"contentType":525},{"size":520,"image":4940},{"width":522,"height":523},{"sys":4942,"fields":4945},{"id":4943,"createdAt":4944},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":4946,"slug":4947,"articleIntro":4946,"category":4948},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[4949],{"metadata":4950,"sys":4953,"fields":4960},{"tags":4951,"concepts":4952},[],[],{"space":4954,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":4956,"publishedVersion":474,"revision":64,"contentType":4958,"locale":29},{"sys":4955},{"type":12,"linkType":13,"id":14},{"sys":4957},{"id":21,"type":12,"linkType":22},{"sys":4959},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":4961,"metaTitle":484,"metaDescription":485,"mainTitle":4962,"subtitle":503,"heroImage":4977,"ctaButton":526,"ctaLink":527},[483],{"data":4963,"content":4964,"nodeType":458},{},[4965,4971],{"data":4966,"content":4967,"nodeType":496},{},[4968],{"data":4969,"marks":4970,"value":495,"nodeType":85},{},[],{"data":4972,"content":4973,"nodeType":94},{},[4974],{"data":4975,"marks":4976,"value":156,"nodeType":85},{},[],{"metadata":4978,"sys":4981,"fields":4986},{"tags":4979,"concepts":4980},[],[],{"space":4982,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":4984,"publishedVersion":64,"revision":46,"locale":29},{"sys":4983},{"type":12,"linkType":13,"id":14},{"sys":4985},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":4987},{"url":518,"details":4988,"fileName":524,"contentType":525},{"size":520,"image":4989},{"width":522,"height":523},{"sys":4991,"fields":4994},{"id":4992,"createdAt":4993},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":4995,"slug":4996,"articleIntro":4995,"category":4997},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[4998],{"metadata":4999,"sys":5002,"fields":5009},{"tags":5000,"concepts":5001},[],[],{"space":5003,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5005,"publishedVersion":474,"revision":64,"contentType":5007,"locale":29},{"sys":5004},{"type":12,"linkType":13,"id":14},{"sys":5006},{"id":21,"type":12,"linkType":22},{"sys":5008},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5010,"metaTitle":484,"metaDescription":485,"mainTitle":5011,"subtitle":503,"heroImage":5026,"ctaButton":526,"ctaLink":527},[483],{"data":5012,"content":5013,"nodeType":458},{},[5014,5020],{"data":5015,"content":5016,"nodeType":496},{},[5017],{"data":5018,"marks":5019,"value":495,"nodeType":85},{},[],{"data":5021,"content":5022,"nodeType":94},{},[5023],{"data":5024,"marks":5025,"value":156,"nodeType":85},{},[],{"metadata":5027,"sys":5030,"fields":5035},{"tags":5028,"concepts":5029},[],[],{"space":5031,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5033,"publishedVersion":64,"revision":46,"locale":29},{"sys":5032},{"type":12,"linkType":13,"id":14},{"sys":5034},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5036},{"url":518,"details":5037,"fileName":524,"contentType":525},{"size":520,"image":5038},{"width":522,"height":523},{"sys":5040,"fields":5043},{"id":5041,"createdAt":5042},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":5044,"slug":5045,"articleIntro":-1,"category":5046},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[5047],{"metadata":5048,"sys":5051,"fields":5058},{"tags":5049,"concepts":5050},[],[],{"space":5052,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5054,"publishedVersion":474,"revision":64,"contentType":5056,"locale":29},{"sys":5053},{"type":12,"linkType":13,"id":14},{"sys":5055},{"id":21,"type":12,"linkType":22},{"sys":5057},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5059,"metaTitle":484,"metaDescription":485,"mainTitle":5060,"subtitle":503,"heroImage":5075,"ctaButton":526,"ctaLink":527},[483],{"data":5061,"content":5062,"nodeType":458},{},[5063,5069],{"data":5064,"content":5065,"nodeType":496},{},[5066],{"data":5067,"marks":5068,"value":495,"nodeType":85},{},[],{"data":5070,"content":5071,"nodeType":94},{},[5072],{"data":5073,"marks":5074,"value":156,"nodeType":85},{},[],{"metadata":5076,"sys":5079,"fields":5084},{"tags":5077,"concepts":5078},[],[],{"space":5080,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5082,"publishedVersion":64,"revision":46,"locale":29},{"sys":5081},{"type":12,"linkType":13,"id":14},{"sys":5083},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5085},{"url":518,"details":5086,"fileName":524,"contentType":525},{"size":520,"image":5087},{"width":522,"height":523},{"sys":5089,"fields":5092},{"id":5090,"createdAt":5091},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":5093,"slug":5094,"articleIntro":5093,"category":5095},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[5096],{"metadata":5097,"sys":5100,"fields":5107},{"tags":5098,"concepts":5099},[],[],{"space":5101,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5103,"publishedVersion":474,"revision":64,"contentType":5105,"locale":29},{"sys":5102},{"type":12,"linkType":13,"id":14},{"sys":5104},{"id":21,"type":12,"linkType":22},{"sys":5106},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5108,"metaTitle":484,"metaDescription":485,"mainTitle":5109,"subtitle":503,"heroImage":5124,"ctaButton":526,"ctaLink":527},[483],{"data":5110,"content":5111,"nodeType":458},{},[5112,5118],{"data":5113,"content":5114,"nodeType":496},{},[5115],{"data":5116,"marks":5117,"value":495,"nodeType":85},{},[],{"data":5119,"content":5120,"nodeType":94},{},[5121],{"data":5122,"marks":5123,"value":156,"nodeType":85},{},[],{"metadata":5125,"sys":5128,"fields":5133},{"tags":5126,"concepts":5127},[],[],{"space":5129,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5131,"publishedVersion":64,"revision":46,"locale":29},{"sys":5130},{"type":12,"linkType":13,"id":14},{"sys":5132},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5134},{"url":518,"details":5135,"fileName":524,"contentType":525},{"size":520,"image":5136},{"width":522,"height":523},{"sys":5138,"fields":5141},{"id":5139,"createdAt":5140},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":5142,"slug":5143,"articleIntro":5142,"category":5144},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[5145],{"metadata":5146,"sys":5149,"fields":5156},{"tags":5147,"concepts":5148},[],[],{"space":5150,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5152,"publishedVersion":474,"revision":64,"contentType":5154,"locale":29},{"sys":5151},{"type":12,"linkType":13,"id":14},{"sys":5153},{"id":21,"type":12,"linkType":22},{"sys":5155},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5157,"metaTitle":484,"metaDescription":485,"mainTitle":5158,"subtitle":503,"heroImage":5173,"ctaButton":526,"ctaLink":527},[483],{"data":5159,"content":5160,"nodeType":458},{},[5161,5167],{"data":5162,"content":5163,"nodeType":496},{},[5164],{"data":5165,"marks":5166,"value":495,"nodeType":85},{},[],{"data":5168,"content":5169,"nodeType":94},{},[5170],{"data":5171,"marks":5172,"value":156,"nodeType":85},{},[],{"metadata":5174,"sys":5177,"fields":5182},{"tags":5175,"concepts":5176},[],[],{"space":5178,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5180,"publishedVersion":64,"revision":46,"locale":29},{"sys":5179},{"type":12,"linkType":13,"id":14},{"sys":5181},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5183},{"url":518,"details":5184,"fileName":524,"contentType":525},{"size":520,"image":5185},{"width":522,"height":523},{"sys":5187,"fields":5190},{"id":5188,"createdAt":5189},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":5191,"slug":5192,"articleIntro":5191,"category":5193},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[5194],{"metadata":5195,"sys":5198,"fields":5205},{"tags":5196,"concepts":5197},[],[],{"space":5199,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5201,"publishedVersion":474,"revision":64,"contentType":5203,"locale":29},{"sys":5200},{"type":12,"linkType":13,"id":14},{"sys":5202},{"id":21,"type":12,"linkType":22},{"sys":5204},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5206,"metaTitle":484,"metaDescription":485,"mainTitle":5207,"subtitle":503,"heroImage":5222,"ctaButton":526,"ctaLink":527},[483],{"data":5208,"content":5209,"nodeType":458},{},[5210,5216],{"data":5211,"content":5212,"nodeType":496},{},[5213],{"data":5214,"marks":5215,"value":495,"nodeType":85},{},[],{"data":5217,"content":5218,"nodeType":94},{},[5219],{"data":5220,"marks":5221,"value":156,"nodeType":85},{},[],{"metadata":5223,"sys":5226,"fields":5231},{"tags":5224,"concepts":5225},[],[],{"space":5227,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5229,"publishedVersion":64,"revision":46,"locale":29},{"sys":5228},{"type":12,"linkType":13,"id":14},{"sys":5230},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5232},{"url":518,"details":5233,"fileName":524,"contentType":525},{"size":520,"image":5234},{"width":522,"height":523},{"sys":5236,"fields":5239},{"id":5237,"createdAt":5238},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":5240,"slug":5241,"articleIntro":5240,"category":5242},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[5243],{"metadata":5244,"sys":5247,"fields":5254},{"tags":5245,"concepts":5246},[],[],{"space":5248,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5250,"publishedVersion":474,"revision":64,"contentType":5252,"locale":29},{"sys":5249},{"type":12,"linkType":13,"id":14},{"sys":5251},{"id":21,"type":12,"linkType":22},{"sys":5253},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5255,"metaTitle":484,"metaDescription":485,"mainTitle":5256,"subtitle":503,"heroImage":5271,"ctaButton":526,"ctaLink":527},[483],{"data":5257,"content":5258,"nodeType":458},{},[5259,5265],{"data":5260,"content":5261,"nodeType":496},{},[5262],{"data":5263,"marks":5264,"value":495,"nodeType":85},{},[],{"data":5266,"content":5267,"nodeType":94},{},[5268],{"data":5269,"marks":5270,"value":156,"nodeType":85},{},[],{"metadata":5272,"sys":5275,"fields":5280},{"tags":5273,"concepts":5274},[],[],{"space":5276,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5278,"publishedVersion":64,"revision":46,"locale":29},{"sys":5277},{"type":12,"linkType":13,"id":14},{"sys":5279},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5281},{"url":518,"details":5282,"fileName":524,"contentType":525},{"size":520,"image":5283},{"width":522,"height":523},{"sys":5285,"fields":5288},{"id":5286,"createdAt":5287},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":5289,"slug":5290,"articleIntro":5289,"category":5291},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[5292],{"metadata":5293,"sys":5296,"fields":5303},{"tags":5294,"concepts":5295},[],[],{"space":5297,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5299,"publishedVersion":474,"revision":64,"contentType":5301,"locale":29},{"sys":5298},{"type":12,"linkType":13,"id":14},{"sys":5300},{"id":21,"type":12,"linkType":22},{"sys":5302},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5304,"metaTitle":484,"metaDescription":485,"mainTitle":5305,"subtitle":503,"heroImage":5320,"ctaButton":526,"ctaLink":527},[483],{"data":5306,"content":5307,"nodeType":458},{},[5308,5314],{"data":5309,"content":5310,"nodeType":496},{},[5311],{"data":5312,"marks":5313,"value":495,"nodeType":85},{},[],{"data":5315,"content":5316,"nodeType":94},{},[5317],{"data":5318,"marks":5319,"value":156,"nodeType":85},{},[],{"metadata":5321,"sys":5324,"fields":5329},{"tags":5322,"concepts":5323},[],[],{"space":5325,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5327,"publishedVersion":64,"revision":46,"locale":29},{"sys":5326},{"type":12,"linkType":13,"id":14},{"sys":5328},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5330},{"url":518,"details":5331,"fileName":524,"contentType":525},{"size":520,"image":5332},{"width":522,"height":523},{"sys":5334,"fields":5337},{"id":5335,"createdAt":5336},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":5338,"slug":5339,"articleIntro":5338,"category":5340},"Compte 6256 - Missions","compte-6256-missions",[5341],{"metadata":5342,"sys":5345,"fields":5352},{"tags":5343,"concepts":5344},[],[],{"space":5346,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5348,"publishedVersion":474,"revision":64,"contentType":5350,"locale":29},{"sys":5347},{"type":12,"linkType":13,"id":14},{"sys":5349},{"id":21,"type":12,"linkType":22},{"sys":5351},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5353,"metaTitle":484,"metaDescription":485,"mainTitle":5354,"subtitle":503,"heroImage":5369,"ctaButton":526,"ctaLink":527},[483],{"data":5355,"content":5356,"nodeType":458},{},[5357,5363],{"data":5358,"content":5359,"nodeType":496},{},[5360],{"data":5361,"marks":5362,"value":495,"nodeType":85},{},[],{"data":5364,"content":5365,"nodeType":94},{},[5366],{"data":5367,"marks":5368,"value":156,"nodeType":85},{},[],{"metadata":5370,"sys":5373,"fields":5378},{"tags":5371,"concepts":5372},[],[],{"space":5374,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5376,"publishedVersion":64,"revision":46,"locale":29},{"sys":5375},{"type":12,"linkType":13,"id":14},{"sys":5377},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5379},{"url":518,"details":5380,"fileName":524,"contentType":525},{"size":520,"image":5381},{"width":522,"height":523},{"sys":5383,"fields":5386},{"id":5384,"createdAt":5385},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":5387,"slug":5388,"articleIntro":5387,"category":5389},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[5390],{"metadata":5391,"sys":5394,"fields":5401},{"tags":5392,"concepts":5393},[],[],{"space":5395,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5397,"publishedVersion":474,"revision":64,"contentType":5399,"locale":29},{"sys":5396},{"type":12,"linkType":13,"id":14},{"sys":5398},{"id":21,"type":12,"linkType":22},{"sys":5400},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5402,"metaTitle":484,"metaDescription":485,"mainTitle":5403,"subtitle":503,"heroImage":5418,"ctaButton":526,"ctaLink":527},[483],{"data":5404,"content":5405,"nodeType":458},{},[5406,5412],{"data":5407,"content":5408,"nodeType":496},{},[5409],{"data":5410,"marks":5411,"value":495,"nodeType":85},{},[],{"data":5413,"content":5414,"nodeType":94},{},[5415],{"data":5416,"marks":5417,"value":156,"nodeType":85},{},[],{"metadata":5419,"sys":5422,"fields":5427},{"tags":5420,"concepts":5421},[],[],{"space":5423,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5425,"publishedVersion":64,"revision":46,"locale":29},{"sys":5424},{"type":12,"linkType":13,"id":14},{"sys":5426},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5428},{"url":518,"details":5429,"fileName":524,"contentType":525},{"size":520,"image":5430},{"width":522,"height":523},{"sys":5432,"fields":5435},{"id":5433,"createdAt":5434},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":5436,"slug":5437,"articleIntro":5436,"category":5438},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[5439],{"metadata":5440,"sys":5443,"fields":5450},{"tags":5441,"concepts":5442},[],[],{"space":5444,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5446,"publishedVersion":474,"revision":64,"contentType":5448,"locale":29},{"sys":5445},{"type":12,"linkType":13,"id":14},{"sys":5447},{"id":21,"type":12,"linkType":22},{"sys":5449},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5451,"metaTitle":484,"metaDescription":485,"mainTitle":5452,"subtitle":503,"heroImage":5467,"ctaButton":526,"ctaLink":527},[483],{"data":5453,"content":5454,"nodeType":458},{},[5455,5461],{"data":5456,"content":5457,"nodeType":496},{},[5458],{"data":5459,"marks":5460,"value":495,"nodeType":85},{},[],{"data":5462,"content":5463,"nodeType":94},{},[5464],{"data":5465,"marks":5466,"value":156,"nodeType":85},{},[],{"metadata":5468,"sys":5471,"fields":5476},{"tags":5469,"concepts":5470},[],[],{"space":5472,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5474,"publishedVersion":64,"revision":46,"locale":29},{"sys":5473},{"type":12,"linkType":13,"id":14},{"sys":5475},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5477},{"url":518,"details":5478,"fileName":524,"contentType":525},{"size":520,"image":5479},{"width":522,"height":523},{"sys":5481,"fields":5484},{"id":5482,"createdAt":5483},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":5485,"slug":5486,"articleIntro":5485,"category":5487},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[5488],{"metadata":5489,"sys":5492,"fields":5499},{"tags":5490,"concepts":5491},[],[],{"space":5493,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5495,"publishedVersion":474,"revision":64,"contentType":5497,"locale":29},{"sys":5494},{"type":12,"linkType":13,"id":14},{"sys":5496},{"id":21,"type":12,"linkType":22},{"sys":5498},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5500,"metaTitle":484,"metaDescription":485,"mainTitle":5501,"subtitle":503,"heroImage":5516,"ctaButton":526,"ctaLink":527},[483],{"data":5502,"content":5503,"nodeType":458},{},[5504,5510],{"data":5505,"content":5506,"nodeType":496},{},[5507],{"data":5508,"marks":5509,"value":495,"nodeType":85},{},[],{"data":5511,"content":5512,"nodeType":94},{},[5513],{"data":5514,"marks":5515,"value":156,"nodeType":85},{},[],{"metadata":5517,"sys":5520,"fields":5525},{"tags":5518,"concepts":5519},[],[],{"space":5521,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5523,"publishedVersion":64,"revision":46,"locale":29},{"sys":5522},{"type":12,"linkType":13,"id":14},{"sys":5524},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5526},{"url":518,"details":5527,"fileName":524,"contentType":525},{"size":520,"image":5528},{"width":522,"height":523},{"sys":5530,"fields":5533},{"id":5531,"createdAt":5532},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":5534,"slug":5535,"articleIntro":5534,"category":5536},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[5537],{"metadata":5538,"sys":5541,"fields":5548},{"tags":5539,"concepts":5540},[],[],{"space":5542,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5544,"publishedVersion":474,"revision":64,"contentType":5546,"locale":29},{"sys":5543},{"type":12,"linkType":13,"id":14},{"sys":5545},{"id":21,"type":12,"linkType":22},{"sys":5547},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5549,"metaTitle":484,"metaDescription":485,"mainTitle":5550,"subtitle":503,"heroImage":5565,"ctaButton":526,"ctaLink":527},[483],{"data":5551,"content":5552,"nodeType":458},{},[5553,5559],{"data":5554,"content":5555,"nodeType":496},{},[5556],{"data":5557,"marks":5558,"value":495,"nodeType":85},{},[],{"data":5560,"content":5561,"nodeType":94},{},[5562],{"data":5563,"marks":5564,"value":156,"nodeType":85},{},[],{"metadata":5566,"sys":5569,"fields":5574},{"tags":5567,"concepts":5568},[],[],{"space":5570,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5572,"publishedVersion":64,"revision":46,"locale":29},{"sys":5571},{"type":12,"linkType":13,"id":14},{"sys":5573},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5575},{"url":518,"details":5576,"fileName":524,"contentType":525},{"size":520,"image":5577},{"width":522,"height":523},{"sys":5579,"fields":5582},{"id":5580,"createdAt":5581},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":5583,"slug":5584,"articleIntro":5583,"category":5585},"1688 - Intérêts courus","compte-1688-interets-courus",[5586],{"metadata":5587,"sys":5590,"fields":5597},{"tags":5588,"concepts":5589},[],[],{"space":5591,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5593,"publishedVersion":474,"revision":64,"contentType":5595,"locale":29},{"sys":5592},{"type":12,"linkType":13,"id":14},{"sys":5594},{"id":21,"type":12,"linkType":22},{"sys":5596},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5598,"metaTitle":484,"metaDescription":485,"mainTitle":5599,"subtitle":503,"heroImage":5614,"ctaButton":526,"ctaLink":527},[483],{"data":5600,"content":5601,"nodeType":458},{},[5602,5608],{"data":5603,"content":5604,"nodeType":496},{},[5605],{"data":5606,"marks":5607,"value":495,"nodeType":85},{},[],{"data":5609,"content":5610,"nodeType":94},{},[5611],{"data":5612,"marks":5613,"value":156,"nodeType":85},{},[],{"metadata":5615,"sys":5618,"fields":5623},{"tags":5616,"concepts":5617},[],[],{"space":5619,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5621,"publishedVersion":64,"revision":46,"locale":29},{"sys":5620},{"type":12,"linkType":13,"id":14},{"sys":5622},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5624},{"url":518,"details":5625,"fileName":524,"contentType":525},{"size":520,"image":5626},{"width":522,"height":523},{"sys":5628,"fields":5631},{"id":5629,"createdAt":5630},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":5632,"slug":5633,"articleIntro":5632,"category":5634},"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",[5635],{"metadata":5636,"sys":5639,"fields":5646},{"tags":5637,"concepts":5638},[],[],{"space":5640,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5642,"publishedVersion":474,"revision":64,"contentType":5644,"locale":29},{"sys":5641},{"type":12,"linkType":13,"id":14},{"sys":5643},{"id":21,"type":12,"linkType":22},{"sys":5645},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5647,"metaTitle":484,"metaDescription":485,"mainTitle":5648,"subtitle":503,"heroImage":5663,"ctaButton":526,"ctaLink":527},[483],{"data":5649,"content":5650,"nodeType":458},{},[5651,5657],{"data":5652,"content":5653,"nodeType":496},{},[5654],{"data":5655,"marks":5656,"value":495,"nodeType":85},{},[],{"data":5658,"content":5659,"nodeType":94},{},[5660],{"data":5661,"marks":5662,"value":156,"nodeType":85},{},[],{"metadata":5664,"sys":5667,"fields":5672},{"tags":5665,"concepts":5666},[],[],{"space":5668,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5670,"publishedVersion":64,"revision":46,"locale":29},{"sys":5669},{"type":12,"linkType":13,"id":14},{"sys":5671},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5673},{"url":518,"details":5674,"fileName":524,"contentType":525},{"size":520,"image":5675},{"width":522,"height":523},{"sys":5677,"fields":5680},{"id":5678,"createdAt":5679},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":5681,"slug":5682,"articleIntro":5681,"category":5683},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[5684],{"metadata":5685,"sys":5688,"fields":5695},{"tags":5686,"concepts":5687},[],[],{"space":5689,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5691,"publishedVersion":474,"revision":64,"contentType":5693,"locale":29},{"sys":5690},{"type":12,"linkType":13,"id":14},{"sys":5692},{"id":21,"type":12,"linkType":22},{"sys":5694},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5696,"metaTitle":484,"metaDescription":485,"mainTitle":5697,"subtitle":503,"heroImage":5712,"ctaButton":526,"ctaLink":527},[483],{"data":5698,"content":5699,"nodeType":458},{},[5700,5706],{"data":5701,"content":5702,"nodeType":496},{},[5703],{"data":5704,"marks":5705,"value":495,"nodeType":85},{},[],{"data":5707,"content":5708,"nodeType":94},{},[5709],{"data":5710,"marks":5711,"value":156,"nodeType":85},{},[],{"metadata":5713,"sys":5716,"fields":5721},{"tags":5714,"concepts":5715},[],[],{"space":5717,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5719,"publishedVersion":64,"revision":46,"locale":29},{"sys":5718},{"type":12,"linkType":13,"id":14},{"sys":5720},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5722},{"url":518,"details":5723,"fileName":524,"contentType":525},{"size":520,"image":5724},{"width":522,"height":523},{"sys":5726,"fields":5729},{"id":5727,"createdAt":5728},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":5730,"slug":5731,"articleIntro":5730,"category":5732},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[5733],{"metadata":5734,"sys":5737,"fields":5744},{"tags":5735,"concepts":5736},[],[],{"space":5738,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5740,"publishedVersion":474,"revision":64,"contentType":5742,"locale":29},{"sys":5739},{"type":12,"linkType":13,"id":14},{"sys":5741},{"id":21,"type":12,"linkType":22},{"sys":5743},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5745,"metaTitle":484,"metaDescription":485,"mainTitle":5746,"subtitle":503,"heroImage":5761,"ctaButton":526,"ctaLink":527},[483],{"data":5747,"content":5748,"nodeType":458},{},[5749,5755],{"data":5750,"content":5751,"nodeType":496},{},[5752],{"data":5753,"marks":5754,"value":495,"nodeType":85},{},[],{"data":5756,"content":5757,"nodeType":94},{},[5758],{"data":5759,"marks":5760,"value":156,"nodeType":85},{},[],{"metadata":5762,"sys":5765,"fields":5770},{"tags":5763,"concepts":5764},[],[],{"space":5766,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5768,"publishedVersion":64,"revision":46,"locale":29},{"sys":5767},{"type":12,"linkType":13,"id":14},{"sys":5769},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5771},{"url":518,"details":5772,"fileName":524,"contentType":525},{"size":520,"image":5773},{"width":522,"height":523},{"sys":5775,"fields":5778},{"id":5776,"createdAt":5777},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":5779,"slug":5780,"articleIntro":5781,"category":5782},"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.",[5783],{"metadata":5784,"sys":5787,"fields":5794},{"tags":5785,"concepts":5786},[],[],{"space":5788,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5790,"publishedVersion":474,"revision":64,"contentType":5792,"locale":29},{"sys":5789},{"type":12,"linkType":13,"id":14},{"sys":5791},{"id":21,"type":12,"linkType":22},{"sys":5793},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5795,"metaTitle":484,"metaDescription":485,"mainTitle":5796,"subtitle":503,"heroImage":5811,"ctaButton":526,"ctaLink":527},[483],{"data":5797,"content":5798,"nodeType":458},{},[5799,5805],{"data":5800,"content":5801,"nodeType":496},{},[5802],{"data":5803,"marks":5804,"value":495,"nodeType":85},{},[],{"data":5806,"content":5807,"nodeType":94},{},[5808],{"data":5809,"marks":5810,"value":156,"nodeType":85},{},[],{"metadata":5812,"sys":5815,"fields":5820},{"tags":5813,"concepts":5814},[],[],{"space":5816,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5818,"publishedVersion":64,"revision":46,"locale":29},{"sys":5817},{"type":12,"linkType":13,"id":14},{"sys":5819},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5821},{"url":518,"details":5822,"fileName":524,"contentType":525},{"size":520,"image":5823},{"width":522,"height":523},{"sys":5825,"fields":5828},{"id":5826,"createdAt":5827},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":5829,"slug":5830,"articleIntro":5829,"category":5831},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[5832],{"metadata":5833,"sys":5836,"fields":5843},{"tags":5834,"concepts":5835},[],[],{"space":5837,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5839,"publishedVersion":474,"revision":64,"contentType":5841,"locale":29},{"sys":5838},{"type":12,"linkType":13,"id":14},{"sys":5840},{"id":21,"type":12,"linkType":22},{"sys":5842},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5844,"metaTitle":484,"metaDescription":485,"mainTitle":5845,"subtitle":503,"heroImage":5860,"ctaButton":526,"ctaLink":527},[483],{"data":5846,"content":5847,"nodeType":458},{},[5848,5854],{"data":5849,"content":5850,"nodeType":496},{},[5851],{"data":5852,"marks":5853,"value":495,"nodeType":85},{},[],{"data":5855,"content":5856,"nodeType":94},{},[5857],{"data":5858,"marks":5859,"value":156,"nodeType":85},{},[],{"metadata":5861,"sys":5864,"fields":5869},{"tags":5862,"concepts":5863},[],[],{"space":5865,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5867,"publishedVersion":64,"revision":46,"locale":29},{"sys":5866},{"type":12,"linkType":13,"id":14},{"sys":5868},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5870},{"url":518,"details":5871,"fileName":524,"contentType":525},{"size":520,"image":5872},{"width":522,"height":523},{"sys":5874,"fields":5877},{"id":5875,"createdAt":5876},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":5878,"slug":5879,"articleIntro":5878,"category":5880},"6097 - de marchandises","compte-6097-de-marchandises",[5881],{"metadata":5882,"sys":5885,"fields":5892},{"tags":5883,"concepts":5884},[],[],{"space":5886,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5888,"publishedVersion":474,"revision":64,"contentType":5890,"locale":29},{"sys":5887},{"type":12,"linkType":13,"id":14},{"sys":5889},{"id":21,"type":12,"linkType":22},{"sys":5891},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5893,"metaTitle":484,"metaDescription":485,"mainTitle":5894,"subtitle":503,"heroImage":5909,"ctaButton":526,"ctaLink":527},[483],{"data":5895,"content":5896,"nodeType":458},{},[5897,5903],{"data":5898,"content":5899,"nodeType":496},{},[5900],{"data":5901,"marks":5902,"value":495,"nodeType":85},{},[],{"data":5904,"content":5905,"nodeType":94},{},[5906],{"data":5907,"marks":5908,"value":156,"nodeType":85},{},[],{"metadata":5910,"sys":5913,"fields":5918},{"tags":5911,"concepts":5912},[],[],{"space":5914,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5916,"publishedVersion":64,"revision":46,"locale":29},{"sys":5915},{"type":12,"linkType":13,"id":14},{"sys":5917},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5919},{"url":518,"details":5920,"fileName":524,"contentType":525},{"size":520,"image":5921},{"width":522,"height":523},{"sys":5923,"fields":5926},{"id":5924,"createdAt":5925},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":5927,"slug":5928,"articleIntro":5927,"category":5929},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[5930],{"metadata":5931,"sys":5934,"fields":5941},{"tags":5932,"concepts":5933},[],[],{"space":5935,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5937,"publishedVersion":474,"revision":64,"contentType":5939,"locale":29},{"sys":5936},{"type":12,"linkType":13,"id":14},{"sys":5938},{"id":21,"type":12,"linkType":22},{"sys":5940},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5942,"metaTitle":484,"metaDescription":485,"mainTitle":5943,"subtitle":503,"heroImage":5958,"ctaButton":526,"ctaLink":527},[483],{"data":5944,"content":5945,"nodeType":458},{},[5946,5952],{"data":5947,"content":5948,"nodeType":496},{},[5949],{"data":5950,"marks":5951,"value":495,"nodeType":85},{},[],{"data":5953,"content":5954,"nodeType":94},{},[5955],{"data":5956,"marks":5957,"value":156,"nodeType":85},{},[],{"metadata":5959,"sys":5962,"fields":5967},{"tags":5960,"concepts":5961},[],[],{"space":5963,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":5965,"publishedVersion":64,"revision":46,"locale":29},{"sys":5964},{"type":12,"linkType":13,"id":14},{"sys":5966},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":5968},{"url":518,"details":5969,"fileName":524,"contentType":525},{"size":520,"image":5970},{"width":522,"height":523},{"sys":5972,"fields":5975},{"id":5973,"createdAt":5974},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":5976,"slug":5977,"articleIntro":5976,"category":5978},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[5979],{"metadata":5980,"sys":5983,"fields":5990},{"tags":5981,"concepts":5982},[],[],{"space":5984,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":5986,"publishedVersion":474,"revision":64,"contentType":5988,"locale":29},{"sys":5985},{"type":12,"linkType":13,"id":14},{"sys":5987},{"id":21,"type":12,"linkType":22},{"sys":5989},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":5991,"metaTitle":484,"metaDescription":485,"mainTitle":5992,"subtitle":503,"heroImage":6007,"ctaButton":526,"ctaLink":527},[483],{"data":5993,"content":5994,"nodeType":458},{},[5995,6001],{"data":5996,"content":5997,"nodeType":496},{},[5998],{"data":5999,"marks":6000,"value":495,"nodeType":85},{},[],{"data":6002,"content":6003,"nodeType":94},{},[6004],{"data":6005,"marks":6006,"value":156,"nodeType":85},{},[],{"metadata":6008,"sys":6011,"fields":6016},{"tags":6009,"concepts":6010},[],[],{"space":6012,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6014,"publishedVersion":64,"revision":46,"locale":29},{"sys":6013},{"type":12,"linkType":13,"id":14},{"sys":6015},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6017},{"url":518,"details":6018,"fileName":524,"contentType":525},{"size":520,"image":6019},{"width":522,"height":523},{"sys":6021,"fields":6024},{"id":6022,"createdAt":6023},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":6025,"slug":6026,"articleIntro":-1,"category":6027},"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",[6028],{"metadata":6029,"sys":6032,"fields":6039},{"tags":6030,"concepts":6031},[],[],{"space":6033,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6035,"publishedVersion":474,"revision":64,"contentType":6037,"locale":29},{"sys":6034},{"type":12,"linkType":13,"id":14},{"sys":6036},{"id":21,"type":12,"linkType":22},{"sys":6038},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6040,"metaTitle":484,"metaDescription":485,"mainTitle":6041,"subtitle":503,"heroImage":6056,"ctaButton":526,"ctaLink":527},[483],{"data":6042,"content":6043,"nodeType":458},{},[6044,6050],{"data":6045,"content":6046,"nodeType":496},{},[6047],{"data":6048,"marks":6049,"value":495,"nodeType":85},{},[],{"data":6051,"content":6052,"nodeType":94},{},[6053],{"data":6054,"marks":6055,"value":156,"nodeType":85},{},[],{"metadata":6057,"sys":6060,"fields":6065},{"tags":6058,"concepts":6059},[],[],{"space":6061,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6063,"publishedVersion":64,"revision":46,"locale":29},{"sys":6062},{"type":12,"linkType":13,"id":14},{"sys":6064},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6066},{"url":518,"details":6067,"fileName":524,"contentType":525},{"size":520,"image":6068},{"width":522,"height":523},{"sys":6070,"fields":6073},{"id":6071,"createdAt":6072},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":6074,"slug":6075,"articleIntro":6074,"category":6076},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[6077],{"metadata":6078,"sys":6081,"fields":6088},{"tags":6079,"concepts":6080},[],[],{"space":6082,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6084,"publishedVersion":474,"revision":64,"contentType":6086,"locale":29},{"sys":6083},{"type":12,"linkType":13,"id":14},{"sys":6085},{"id":21,"type":12,"linkType":22},{"sys":6087},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6089,"metaTitle":484,"metaDescription":485,"mainTitle":6090,"subtitle":503,"heroImage":6105,"ctaButton":526,"ctaLink":527},[483],{"data":6091,"content":6092,"nodeType":458},{},[6093,6099],{"data":6094,"content":6095,"nodeType":496},{},[6096],{"data":6097,"marks":6098,"value":495,"nodeType":85},{},[],{"data":6100,"content":6101,"nodeType":94},{},[6102],{"data":6103,"marks":6104,"value":156,"nodeType":85},{},[],{"metadata":6106,"sys":6109,"fields":6114},{"tags":6107,"concepts":6108},[],[],{"space":6110,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6112,"publishedVersion":64,"revision":46,"locale":29},{"sys":6111},{"type":12,"linkType":13,"id":14},{"sys":6113},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6115},{"url":518,"details":6116,"fileName":524,"contentType":525},{"size":520,"image":6117},{"width":522,"height":523},{"sys":6119,"fields":6122},{"id":6120,"createdAt":6121},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":6123,"slug":6124,"articleIntro":6123,"category":6125},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[6126],{"metadata":6127,"sys":6130,"fields":6137},{"tags":6128,"concepts":6129},[],[],{"space":6131,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6133,"publishedVersion":474,"revision":64,"contentType":6135,"locale":29},{"sys":6132},{"type":12,"linkType":13,"id":14},{"sys":6134},{"id":21,"type":12,"linkType":22},{"sys":6136},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6138,"metaTitle":484,"metaDescription":485,"mainTitle":6139,"subtitle":503,"heroImage":6154,"ctaButton":526,"ctaLink":527},[483],{"data":6140,"content":6141,"nodeType":458},{},[6142,6148],{"data":6143,"content":6144,"nodeType":496},{},[6145],{"data":6146,"marks":6147,"value":495,"nodeType":85},{},[],{"data":6149,"content":6150,"nodeType":94},{},[6151],{"data":6152,"marks":6153,"value":156,"nodeType":85},{},[],{"metadata":6155,"sys":6158,"fields":6163},{"tags":6156,"concepts":6157},[],[],{"space":6159,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6161,"publishedVersion":64,"revision":46,"locale":29},{"sys":6160},{"type":12,"linkType":13,"id":14},{"sys":6162},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6164},{"url":518,"details":6165,"fileName":524,"contentType":525},{"size":520,"image":6166},{"width":522,"height":523},{"sys":6168,"fields":6171},{"id":6169,"createdAt":6170},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":6172,"slug":6173,"articleIntro":6172,"category":6174},"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",[6175],{"metadata":6176,"sys":6179,"fields":6186},{"tags":6177,"concepts":6178},[],[],{"space":6180,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6182,"publishedVersion":474,"revision":64,"contentType":6184,"locale":29},{"sys":6181},{"type":12,"linkType":13,"id":14},{"sys":6183},{"id":21,"type":12,"linkType":22},{"sys":6185},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6187,"metaTitle":484,"metaDescription":485,"mainTitle":6188,"subtitle":503,"heroImage":6203,"ctaButton":526,"ctaLink":527},[483],{"data":6189,"content":6190,"nodeType":458},{},[6191,6197],{"data":6192,"content":6193,"nodeType":496},{},[6194],{"data":6195,"marks":6196,"value":495,"nodeType":85},{},[],{"data":6198,"content":6199,"nodeType":94},{},[6200],{"data":6201,"marks":6202,"value":156,"nodeType":85},{},[],{"metadata":6204,"sys":6207,"fields":6212},{"tags":6205,"concepts":6206},[],[],{"space":6208,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6210,"publishedVersion":64,"revision":46,"locale":29},{"sys":6209},{"type":12,"linkType":13,"id":14},{"sys":6211},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6213},{"url":518,"details":6214,"fileName":524,"contentType":525},{"size":520,"image":6215},{"width":522,"height":523},{"sys":6217,"fields":6220},{"id":6218,"createdAt":6219},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":6221,"slug":6222,"articleIntro":6221,"category":6223},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[6224],{"metadata":6225,"sys":6228,"fields":6235},{"tags":6226,"concepts":6227},[],[],{"space":6229,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6231,"publishedVersion":474,"revision":64,"contentType":6233,"locale":29},{"sys":6230},{"type":12,"linkType":13,"id":14},{"sys":6232},{"id":21,"type":12,"linkType":22},{"sys":6234},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6236,"metaTitle":484,"metaDescription":485,"mainTitle":6237,"subtitle":503,"heroImage":6252,"ctaButton":526,"ctaLink":527},[483],{"data":6238,"content":6239,"nodeType":458},{},[6240,6246],{"data":6241,"content":6242,"nodeType":496},{},[6243],{"data":6244,"marks":6245,"value":495,"nodeType":85},{},[],{"data":6247,"content":6248,"nodeType":94},{},[6249],{"data":6250,"marks":6251,"value":156,"nodeType":85},{},[],{"metadata":6253,"sys":6256,"fields":6261},{"tags":6254,"concepts":6255},[],[],{"space":6257,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6259,"publishedVersion":64,"revision":46,"locale":29},{"sys":6258},{"type":12,"linkType":13,"id":14},{"sys":6260},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6262},{"url":518,"details":6263,"fileName":524,"contentType":525},{"size":520,"image":6264},{"width":522,"height":523},{"sys":6266,"fields":6269},{"id":6267,"createdAt":6268},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":6270,"slug":6271,"articleIntro":-1,"category":6272},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[6273],{"metadata":6274,"sys":6277,"fields":6284},{"tags":6275,"concepts":6276},[],[],{"space":6278,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6280,"publishedVersion":474,"revision":64,"contentType":6282,"locale":29},{"sys":6279},{"type":12,"linkType":13,"id":14},{"sys":6281},{"id":21,"type":12,"linkType":22},{"sys":6283},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6285,"metaTitle":484,"metaDescription":485,"mainTitle":6286,"subtitle":503,"heroImage":6301,"ctaButton":526,"ctaLink":527},[483],{"data":6287,"content":6288,"nodeType":458},{},[6289,6295],{"data":6290,"content":6291,"nodeType":496},{},[6292],{"data":6293,"marks":6294,"value":495,"nodeType":85},{},[],{"data":6296,"content":6297,"nodeType":94},{},[6298],{"data":6299,"marks":6300,"value":156,"nodeType":85},{},[],{"metadata":6302,"sys":6305,"fields":6310},{"tags":6303,"concepts":6304},[],[],{"space":6306,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6308,"publishedVersion":64,"revision":46,"locale":29},{"sys":6307},{"type":12,"linkType":13,"id":14},{"sys":6309},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6311},{"url":518,"details":6312,"fileName":524,"contentType":525},{"size":520,"image":6313},{"width":522,"height":523},{"sys":6315,"fields":6318},{"id":6316,"createdAt":6317},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":6319,"slug":6320,"articleIntro":6319,"category":6321},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[6322],{"metadata":6323,"sys":6326,"fields":6333},{"tags":6324,"concepts":6325},[],[],{"space":6327,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6329,"publishedVersion":474,"revision":64,"contentType":6331,"locale":29},{"sys":6328},{"type":12,"linkType":13,"id":14},{"sys":6330},{"id":21,"type":12,"linkType":22},{"sys":6332},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6334,"metaTitle":484,"metaDescription":485,"mainTitle":6335,"subtitle":503,"heroImage":6350,"ctaButton":526,"ctaLink":527},[483],{"data":6336,"content":6337,"nodeType":458},{},[6338,6344],{"data":6339,"content":6340,"nodeType":496},{},[6341],{"data":6342,"marks":6343,"value":495,"nodeType":85},{},[],{"data":6345,"content":6346,"nodeType":94},{},[6347],{"data":6348,"marks":6349,"value":156,"nodeType":85},{},[],{"metadata":6351,"sys":6354,"fields":6359},{"tags":6352,"concepts":6353},[],[],{"space":6355,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6357,"publishedVersion":64,"revision":46,"locale":29},{"sys":6356},{"type":12,"linkType":13,"id":14},{"sys":6358},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6360},{"url":518,"details":6361,"fileName":524,"contentType":525},{"size":520,"image":6362},{"width":522,"height":523},{"sys":6364,"fields":6367},{"id":6365,"createdAt":6366},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":6368,"slug":6369,"articleIntro":6368,"category":6370},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[6371],{"metadata":6372,"sys":6375,"fields":6382},{"tags":6373,"concepts":6374},[],[],{"space":6376,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6378,"publishedVersion":474,"revision":64,"contentType":6380,"locale":29},{"sys":6377},{"type":12,"linkType":13,"id":14},{"sys":6379},{"id":21,"type":12,"linkType":22},{"sys":6381},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6383,"metaTitle":484,"metaDescription":485,"mainTitle":6384,"subtitle":503,"heroImage":6399,"ctaButton":526,"ctaLink":527},[483],{"data":6385,"content":6386,"nodeType":458},{},[6387,6393],{"data":6388,"content":6389,"nodeType":496},{},[6390],{"data":6391,"marks":6392,"value":495,"nodeType":85},{},[],{"data":6394,"content":6395,"nodeType":94},{},[6396],{"data":6397,"marks":6398,"value":156,"nodeType":85},{},[],{"metadata":6400,"sys":6403,"fields":6408},{"tags":6401,"concepts":6402},[],[],{"space":6404,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6406,"publishedVersion":64,"revision":46,"locale":29},{"sys":6405},{"type":12,"linkType":13,"id":14},{"sys":6407},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6409},{"url":518,"details":6410,"fileName":524,"contentType":525},{"size":520,"image":6411},{"width":522,"height":523},{"sys":6413,"fields":6416},{"id":6414,"createdAt":6415},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":6417,"slug":6418,"articleIntro":6417,"category":6419},"7083 - Locations diverses","compte-7083-locations-diverses",[6420],{"metadata":6421,"sys":6424,"fields":6431},{"tags":6422,"concepts":6423},[],[],{"space":6425,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6427,"publishedVersion":474,"revision":64,"contentType":6429,"locale":29},{"sys":6426},{"type":12,"linkType":13,"id":14},{"sys":6428},{"id":21,"type":12,"linkType":22},{"sys":6430},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6432,"metaTitle":484,"metaDescription":485,"mainTitle":6433,"subtitle":503,"heroImage":6448,"ctaButton":526,"ctaLink":527},[483],{"data":6434,"content":6435,"nodeType":458},{},[6436,6442],{"data":6437,"content":6438,"nodeType":496},{},[6439],{"data":6440,"marks":6441,"value":495,"nodeType":85},{},[],{"data":6443,"content":6444,"nodeType":94},{},[6445],{"data":6446,"marks":6447,"value":156,"nodeType":85},{},[],{"metadata":6449,"sys":6452,"fields":6457},{"tags":6450,"concepts":6451},[],[],{"space":6453,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6455,"publishedVersion":64,"revision":46,"locale":29},{"sys":6454},{"type":12,"linkType":13,"id":14},{"sys":6456},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6458},{"url":518,"details":6459,"fileName":524,"contentType":525},{"size":520,"image":6460},{"width":522,"height":523},{"sys":6462,"fields":6465},{"id":6463,"createdAt":6464},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":6466,"slug":6467,"articleIntro":6466,"category":6468},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[6469],{"metadata":6470,"sys":6473,"fields":6480},{"tags":6471,"concepts":6472},[],[],{"space":6474,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6476,"publishedVersion":474,"revision":64,"contentType":6478,"locale":29},{"sys":6475},{"type":12,"linkType":13,"id":14},{"sys":6477},{"id":21,"type":12,"linkType":22},{"sys":6479},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6481,"metaTitle":484,"metaDescription":485,"mainTitle":6482,"subtitle":503,"heroImage":6497,"ctaButton":526,"ctaLink":527},[483],{"data":6483,"content":6484,"nodeType":458},{},[6485,6491],{"data":6486,"content":6487,"nodeType":496},{},[6488],{"data":6489,"marks":6490,"value":495,"nodeType":85},{},[],{"data":6492,"content":6493,"nodeType":94},{},[6494],{"data":6495,"marks":6496,"value":156,"nodeType":85},{},[],{"metadata":6498,"sys":6501,"fields":6506},{"tags":6499,"concepts":6500},[],[],{"space":6502,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6504,"publishedVersion":64,"revision":46,"locale":29},{"sys":6503},{"type":12,"linkType":13,"id":14},{"sys":6505},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6507},{"url":518,"details":6508,"fileName":524,"contentType":525},{"size":520,"image":6509},{"width":522,"height":523},{"sys":6511,"fields":6514},{"id":6512,"createdAt":6513},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":6515,"slug":6516,"articleIntro":6515,"category":6517},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[6518],{"metadata":6519,"sys":6522,"fields":6529},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6525,"publishedVersion":474,"revision":64,"contentType":6527,"locale":29},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":21,"type":12,"linkType":22},{"sys":6528},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6530,"metaTitle":484,"metaDescription":485,"mainTitle":6531,"subtitle":503,"heroImage":6546,"ctaButton":526,"ctaLink":527},[483],{"data":6532,"content":6533,"nodeType":458},{},[6534,6540],{"data":6535,"content":6536,"nodeType":496},{},[6537],{"data":6538,"marks":6539,"value":495,"nodeType":85},{},[],{"data":6541,"content":6542,"nodeType":94},{},[6543],{"data":6544,"marks":6545,"value":156,"nodeType":85},{},[],{"metadata":6547,"sys":6550,"fields":6555},{"tags":6548,"concepts":6549},[],[],{"space":6551,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6553,"publishedVersion":64,"revision":46,"locale":29},{"sys":6552},{"type":12,"linkType":13,"id":14},{"sys":6554},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6556},{"url":518,"details":6557,"fileName":524,"contentType":525},{"size":520,"image":6558},{"width":522,"height":523},{"sys":6560,"fields":6563},{"id":6561,"createdAt":6562},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":6564,"slug":6565,"articleIntro":6564,"category":6566},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[6567],{"metadata":6568,"sys":6571,"fields":6578},{"tags":6569,"concepts":6570},[],[],{"space":6572,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6574,"publishedVersion":474,"revision":64,"contentType":6576,"locale":29},{"sys":6573},{"type":12,"linkType":13,"id":14},{"sys":6575},{"id":21,"type":12,"linkType":22},{"sys":6577},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6579,"metaTitle":484,"metaDescription":485,"mainTitle":6580,"subtitle":503,"heroImage":6595,"ctaButton":526,"ctaLink":527},[483],{"data":6581,"content":6582,"nodeType":458},{},[6583,6589],{"data":6584,"content":6585,"nodeType":496},{},[6586],{"data":6587,"marks":6588,"value":495,"nodeType":85},{},[],{"data":6590,"content":6591,"nodeType":94},{},[6592],{"data":6593,"marks":6594,"value":156,"nodeType":85},{},[],{"metadata":6596,"sys":6599,"fields":6604},{"tags":6597,"concepts":6598},[],[],{"space":6600,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6602,"publishedVersion":64,"revision":46,"locale":29},{"sys":6601},{"type":12,"linkType":13,"id":14},{"sys":6603},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6605},{"url":518,"details":6606,"fileName":524,"contentType":525},{"size":520,"image":6607},{"width":522,"height":523},{"sys":6609,"fields":6612},{"id":6610,"createdAt":6611},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":6613,"slug":6614,"articleIntro":6613,"category":6615},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[6616],{"metadata":6617,"sys":6620,"fields":6627},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6623,"publishedVersion":474,"revision":64,"contentType":6625,"locale":29},{"sys":6622},{"type":12,"linkType":13,"id":14},{"sys":6624},{"id":21,"type":12,"linkType":22},{"sys":6626},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6628,"metaTitle":484,"metaDescription":485,"mainTitle":6629,"subtitle":503,"heroImage":6644,"ctaButton":526,"ctaLink":527},[483],{"data":6630,"content":6631,"nodeType":458},{},[6632,6638],{"data":6633,"content":6634,"nodeType":496},{},[6635],{"data":6636,"marks":6637,"value":495,"nodeType":85},{},[],{"data":6639,"content":6640,"nodeType":94},{},[6641],{"data":6642,"marks":6643,"value":156,"nodeType":85},{},[],{"metadata":6645,"sys":6648,"fields":6653},{"tags":6646,"concepts":6647},[],[],{"space":6649,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6651,"publishedVersion":64,"revision":46,"locale":29},{"sys":6650},{"type":12,"linkType":13,"id":14},{"sys":6652},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6654},{"url":518,"details":6655,"fileName":524,"contentType":525},{"size":520,"image":6656},{"width":522,"height":523},{"sys":6658,"fields":6661},{"id":6659,"createdAt":6660},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":6662,"slug":6663,"articleIntro":6662,"category":6664},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[6665],{"metadata":6666,"sys":6669,"fields":6676},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6672,"publishedVersion":474,"revision":64,"contentType":6674,"locale":29},{"sys":6671},{"type":12,"linkType":13,"id":14},{"sys":6673},{"id":21,"type":12,"linkType":22},{"sys":6675},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6677,"metaTitle":484,"metaDescription":485,"mainTitle":6678,"subtitle":503,"heroImage":6693,"ctaButton":526,"ctaLink":527},[483],{"data":6679,"content":6680,"nodeType":458},{},[6681,6687],{"data":6682,"content":6683,"nodeType":496},{},[6684],{"data":6685,"marks":6686,"value":495,"nodeType":85},{},[],{"data":6688,"content":6689,"nodeType":94},{},[6690],{"data":6691,"marks":6692,"value":156,"nodeType":85},{},[],{"metadata":6694,"sys":6697,"fields":6702},{"tags":6695,"concepts":6696},[],[],{"space":6698,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6700,"publishedVersion":64,"revision":46,"locale":29},{"sys":6699},{"type":12,"linkType":13,"id":14},{"sys":6701},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6703},{"url":518,"details":6704,"fileName":524,"contentType":525},{"size":520,"image":6705},{"width":522,"height":523},{"sys":6707,"fields":6710},{"id":6708,"createdAt":6709},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":6711,"slug":6712,"articleIntro":6711,"category":6713},"355 - Produits finis","compte-355-produits-finis",[6714],{"metadata":6715,"sys":6718,"fields":6725},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6721,"publishedVersion":474,"revision":64,"contentType":6723,"locale":29},{"sys":6720},{"type":12,"linkType":13,"id":14},{"sys":6722},{"id":21,"type":12,"linkType":22},{"sys":6724},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6726,"metaTitle":484,"metaDescription":485,"mainTitle":6727,"subtitle":503,"heroImage":6742,"ctaButton":526,"ctaLink":527},[483],{"data":6728,"content":6729,"nodeType":458},{},[6730,6736],{"data":6731,"content":6732,"nodeType":496},{},[6733],{"data":6734,"marks":6735,"value":495,"nodeType":85},{},[],{"data":6737,"content":6738,"nodeType":94},{},[6739],{"data":6740,"marks":6741,"value":156,"nodeType":85},{},[],{"metadata":6743,"sys":6746,"fields":6751},{"tags":6744,"concepts":6745},[],[],{"space":6747,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6749,"publishedVersion":64,"revision":46,"locale":29},{"sys":6748},{"type":12,"linkType":13,"id":14},{"sys":6750},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6752},{"url":518,"details":6753,"fileName":524,"contentType":525},{"size":520,"image":6754},{"width":522,"height":523},{"sys":6756,"fields":6759},{"id":6757,"createdAt":6758},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":6760,"slug":6761,"articleIntro":6760,"category":6762},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[6763],{"metadata":6764,"sys":6767,"fields":6774},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6770,"publishedVersion":474,"revision":64,"contentType":6772,"locale":29},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":21,"type":12,"linkType":22},{"sys":6773},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6775,"metaTitle":484,"metaDescription":485,"mainTitle":6776,"subtitle":503,"heroImage":6791,"ctaButton":526,"ctaLink":527},[483],{"data":6777,"content":6778,"nodeType":458},{},[6779,6785],{"data":6780,"content":6781,"nodeType":496},{},[6782],{"data":6783,"marks":6784,"value":495,"nodeType":85},{},[],{"data":6786,"content":6787,"nodeType":94},{},[6788],{"data":6789,"marks":6790,"value":156,"nodeType":85},{},[],{"metadata":6792,"sys":6795,"fields":6800},{"tags":6793,"concepts":6794},[],[],{"space":6796,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6798,"publishedVersion":64,"revision":46,"locale":29},{"sys":6797},{"type":12,"linkType":13,"id":14},{"sys":6799},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6801},{"url":518,"details":6802,"fileName":524,"contentType":525},{"size":520,"image":6803},{"width":522,"height":523},{"sys":6805,"fields":6808},{"id":6806,"createdAt":6807},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":6809,"slug":6810,"articleIntro":6809,"category":6811},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[6812],{"metadata":6813,"sys":6816,"fields":6823},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6819,"publishedVersion":474,"revision":64,"contentType":6821,"locale":29},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":21,"type":12,"linkType":22},{"sys":6822},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6824,"metaTitle":484,"metaDescription":485,"mainTitle":6825,"subtitle":503,"heroImage":6840,"ctaButton":526,"ctaLink":527},[483],{"data":6826,"content":6827,"nodeType":458},{},[6828,6834],{"data":6829,"content":6830,"nodeType":496},{},[6831],{"data":6832,"marks":6833,"value":495,"nodeType":85},{},[],{"data":6835,"content":6836,"nodeType":94},{},[6837],{"data":6838,"marks":6839,"value":156,"nodeType":85},{},[],{"metadata":6841,"sys":6844,"fields":6849},{"tags":6842,"concepts":6843},[],[],{"space":6845,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6847,"publishedVersion":64,"revision":46,"locale":29},{"sys":6846},{"type":12,"linkType":13,"id":14},{"sys":6848},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6850},{"url":518,"details":6851,"fileName":524,"contentType":525},{"size":520,"image":6852},{"width":522,"height":523},{"sys":6854,"fields":6857},{"id":6855,"createdAt":6856},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":6858,"slug":6859,"articleIntro":6858,"category":6860},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[6861],{"metadata":6862,"sys":6865,"fields":6872},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6868,"publishedVersion":474,"revision":64,"contentType":6870,"locale":29},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":21,"type":12,"linkType":22},{"sys":6871},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6873,"metaTitle":484,"metaDescription":485,"mainTitle":6874,"subtitle":503,"heroImage":6889,"ctaButton":526,"ctaLink":527},[483],{"data":6875,"content":6876,"nodeType":458},{},[6877,6883],{"data":6878,"content":6879,"nodeType":496},{},[6880],{"data":6881,"marks":6882,"value":495,"nodeType":85},{},[],{"data":6884,"content":6885,"nodeType":94},{},[6886],{"data":6887,"marks":6888,"value":156,"nodeType":85},{},[],{"metadata":6890,"sys":6893,"fields":6898},{"tags":6891,"concepts":6892},[],[],{"space":6894,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6896,"publishedVersion":64,"revision":46,"locale":29},{"sys":6895},{"type":12,"linkType":13,"id":14},{"sys":6897},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6899},{"url":518,"details":6900,"fileName":524,"contentType":525},{"size":520,"image":6901},{"width":522,"height":523},{"sys":6903,"fields":6906},{"id":6904,"createdAt":6905},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":6907,"slug":6908,"articleIntro":6907,"category":6909},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[6910],{"metadata":6911,"sys":6914,"fields":6921},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6917,"publishedVersion":474,"revision":64,"contentType":6919,"locale":29},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":21,"type":12,"linkType":22},{"sys":6920},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6922,"metaTitle":484,"metaDescription":485,"mainTitle":6923,"subtitle":503,"heroImage":6938,"ctaButton":526,"ctaLink":527},[483],{"data":6924,"content":6925,"nodeType":458},{},[6926,6932],{"data":6927,"content":6928,"nodeType":496},{},[6929],{"data":6930,"marks":6931,"value":495,"nodeType":85},{},[],{"data":6933,"content":6934,"nodeType":94},{},[6935],{"data":6936,"marks":6937,"value":156,"nodeType":85},{},[],{"metadata":6939,"sys":6942,"fields":6947},{"tags":6940,"concepts":6941},[],[],{"space":6943,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6945,"publishedVersion":64,"revision":46,"locale":29},{"sys":6944},{"type":12,"linkType":13,"id":14},{"sys":6946},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6948},{"url":518,"details":6949,"fileName":524,"contentType":525},{"size":520,"image":6950},{"width":522,"height":523},{"sys":6952,"fields":6955},{"id":6953,"createdAt":6954},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":6956,"slug":6957,"articleIntro":6956,"category":6958},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[6959],{"metadata":6960,"sys":6963,"fields":6970},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":6966,"publishedVersion":474,"revision":64,"contentType":6968,"locale":29},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":21,"type":12,"linkType":22},{"sys":6969},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":6971,"metaTitle":484,"metaDescription":485,"mainTitle":6972,"subtitle":503,"heroImage":6987,"ctaButton":526,"ctaLink":527},[483],{"data":6973,"content":6974,"nodeType":458},{},[6975,6981],{"data":6976,"content":6977,"nodeType":496},{},[6978],{"data":6979,"marks":6980,"value":495,"nodeType":85},{},[],{"data":6982,"content":6983,"nodeType":94},{},[6984],{"data":6985,"marks":6986,"value":156,"nodeType":85},{},[],{"metadata":6988,"sys":6991,"fields":6996},{"tags":6989,"concepts":6990},[],[],{"space":6992,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":6994,"publishedVersion":64,"revision":46,"locale":29},{"sys":6993},{"type":12,"linkType":13,"id":14},{"sys":6995},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":6997},{"url":518,"details":6998,"fileName":524,"contentType":525},{"size":520,"image":6999},{"width":522,"height":523},{"sys":7001,"fields":7004},{"id":7002,"createdAt":7003},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":7005,"slug":7006,"articleIntro":7005,"category":7007},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[7008],{"metadata":7009,"sys":7012,"fields":7019},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7015,"publishedVersion":474,"revision":64,"contentType":7017,"locale":29},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":21,"type":12,"linkType":22},{"sys":7018},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7020,"metaTitle":484,"metaDescription":485,"mainTitle":7021,"subtitle":503,"heroImage":7036,"ctaButton":526,"ctaLink":527},[483],{"data":7022,"content":7023,"nodeType":458},{},[7024,7030],{"data":7025,"content":7026,"nodeType":496},{},[7027],{"data":7028,"marks":7029,"value":495,"nodeType":85},{},[],{"data":7031,"content":7032,"nodeType":94},{},[7033],{"data":7034,"marks":7035,"value":156,"nodeType":85},{},[],{"metadata":7037,"sys":7040,"fields":7045},{"tags":7038,"concepts":7039},[],[],{"space":7041,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7043,"publishedVersion":64,"revision":46,"locale":29},{"sys":7042},{"type":12,"linkType":13,"id":14},{"sys":7044},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7046},{"url":518,"details":7047,"fileName":524,"contentType":525},{"size":520,"image":7048},{"width":522,"height":523},{"sys":7050,"fields":7053},{"id":7051,"createdAt":7052},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":7054,"slug":7055,"articleIntro":7054,"category":7056},"68174 - Créances","compte-68174-creances",[7057],{"metadata":7058,"sys":7061,"fields":7068},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7064,"publishedVersion":474,"revision":64,"contentType":7066,"locale":29},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":21,"type":12,"linkType":22},{"sys":7067},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7069,"metaTitle":484,"metaDescription":485,"mainTitle":7070,"subtitle":503,"heroImage":7085,"ctaButton":526,"ctaLink":527},[483],{"data":7071,"content":7072,"nodeType":458},{},[7073,7079],{"data":7074,"content":7075,"nodeType":496},{},[7076],{"data":7077,"marks":7078,"value":495,"nodeType":85},{},[],{"data":7080,"content":7081,"nodeType":94},{},[7082],{"data":7083,"marks":7084,"value":156,"nodeType":85},{},[],{"metadata":7086,"sys":7089,"fields":7094},{"tags":7087,"concepts":7088},[],[],{"space":7090,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7092,"publishedVersion":64,"revision":46,"locale":29},{"sys":7091},{"type":12,"linkType":13,"id":14},{"sys":7093},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7095},{"url":518,"details":7096,"fileName":524,"contentType":525},{"size":520,"image":7097},{"width":522,"height":523},{"sys":7099,"fields":7102},{"id":7100,"createdAt":7101},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":7103,"slug":7104,"articleIntro":-1,"category":7105},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[7106],{"metadata":7107,"sys":7110,"fields":7117},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7113,"publishedVersion":474,"revision":64,"contentType":7115,"locale":29},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":21,"type":12,"linkType":22},{"sys":7116},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7118,"metaTitle":484,"metaDescription":485,"mainTitle":7119,"subtitle":503,"heroImage":7134,"ctaButton":526,"ctaLink":527},[483],{"data":7120,"content":7121,"nodeType":458},{},[7122,7128],{"data":7123,"content":7124,"nodeType":496},{},[7125],{"data":7126,"marks":7127,"value":495,"nodeType":85},{},[],{"data":7129,"content":7130,"nodeType":94},{},[7131],{"data":7132,"marks":7133,"value":156,"nodeType":85},{},[],{"metadata":7135,"sys":7138,"fields":7143},{"tags":7136,"concepts":7137},[],[],{"space":7139,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7141,"publishedVersion":64,"revision":46,"locale":29},{"sys":7140},{"type":12,"linkType":13,"id":14},{"sys":7142},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7144},{"url":518,"details":7145,"fileName":524,"contentType":525},{"size":520,"image":7146},{"width":522,"height":523},{"sys":7148,"fields":7151},{"id":7149,"createdAt":7150},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":7152,"slug":7153,"articleIntro":-1,"category":7154},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[7155],{"metadata":7156,"sys":7159,"fields":7166},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7162,"publishedVersion":474,"revision":64,"contentType":7164,"locale":29},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":21,"type":12,"linkType":22},{"sys":7165},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7167,"metaTitle":484,"metaDescription":485,"mainTitle":7168,"subtitle":503,"heroImage":7183,"ctaButton":526,"ctaLink":527},[483],{"data":7169,"content":7170,"nodeType":458},{},[7171,7177],{"data":7172,"content":7173,"nodeType":496},{},[7174],{"data":7175,"marks":7176,"value":495,"nodeType":85},{},[],{"data":7178,"content":7179,"nodeType":94},{},[7180],{"data":7181,"marks":7182,"value":156,"nodeType":85},{},[],{"metadata":7184,"sys":7187,"fields":7192},{"tags":7185,"concepts":7186},[],[],{"space":7188,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7190,"publishedVersion":64,"revision":46,"locale":29},{"sys":7189},{"type":12,"linkType":13,"id":14},{"sys":7191},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7193},{"url":518,"details":7194,"fileName":524,"contentType":525},{"size":520,"image":7195},{"width":522,"height":523},{"sys":7197,"fields":7200},{"id":7198,"createdAt":7199},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":7201,"slug":7202,"articleIntro":7201,"category":7203},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[7204],{"metadata":7205,"sys":7208,"fields":7215},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7211,"publishedVersion":474,"revision":64,"contentType":7213,"locale":29},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":21,"type":12,"linkType":22},{"sys":7214},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7216,"metaTitle":484,"metaDescription":485,"mainTitle":7217,"subtitle":503,"heroImage":7232,"ctaButton":526,"ctaLink":527},[483],{"data":7218,"content":7219,"nodeType":458},{},[7220,7226],{"data":7221,"content":7222,"nodeType":496},{},[7223],{"data":7224,"marks":7225,"value":495,"nodeType":85},{},[],{"data":7227,"content":7228,"nodeType":94},{},[7229],{"data":7230,"marks":7231,"value":156,"nodeType":85},{},[],{"metadata":7233,"sys":7236,"fields":7241},{"tags":7234,"concepts":7235},[],[],{"space":7237,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7239,"publishedVersion":64,"revision":46,"locale":29},{"sys":7238},{"type":12,"linkType":13,"id":14},{"sys":7240},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7242},{"url":518,"details":7243,"fileName":524,"contentType":525},{"size":520,"image":7244},{"width":522,"height":523},{"sys":7246,"fields":7249},{"id":7247,"createdAt":7248},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":7250,"slug":7251,"articleIntro":7250,"category":7252},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[7253],{"metadata":7254,"sys":7257,"fields":7264},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7260,"publishedVersion":474,"revision":64,"contentType":7262,"locale":29},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":21,"type":12,"linkType":22},{"sys":7263},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7265,"metaTitle":484,"metaDescription":485,"mainTitle":7266,"subtitle":503,"heroImage":7281,"ctaButton":526,"ctaLink":527},[483],{"data":7267,"content":7268,"nodeType":458},{},[7269,7275],{"data":7270,"content":7271,"nodeType":496},{},[7272],{"data":7273,"marks":7274,"value":495,"nodeType":85},{},[],{"data":7276,"content":7277,"nodeType":94},{},[7278],{"data":7279,"marks":7280,"value":156,"nodeType":85},{},[],{"metadata":7282,"sys":7285,"fields":7290},{"tags":7283,"concepts":7284},[],[],{"space":7286,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7288,"publishedVersion":64,"revision":46,"locale":29},{"sys":7287},{"type":12,"linkType":13,"id":14},{"sys":7289},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7291},{"url":518,"details":7292,"fileName":524,"contentType":525},{"size":520,"image":7293},{"width":522,"height":523},{"sys":7295,"fields":7298},{"id":7296,"createdAt":7297},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":7299,"slug":7300,"articleIntro":7299,"category":7301},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[7302],{"metadata":7303,"sys":7306,"fields":7313},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7309,"publishedVersion":474,"revision":64,"contentType":7311,"locale":29},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":21,"type":12,"linkType":22},{"sys":7312},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7314,"metaTitle":484,"metaDescription":485,"mainTitle":7315,"subtitle":503,"heroImage":7330,"ctaButton":526,"ctaLink":527},[483],{"data":7316,"content":7317,"nodeType":458},{},[7318,7324],{"data":7319,"content":7320,"nodeType":496},{},[7321],{"data":7322,"marks":7323,"value":495,"nodeType":85},{},[],{"data":7325,"content":7326,"nodeType":94},{},[7327],{"data":7328,"marks":7329,"value":156,"nodeType":85},{},[],{"metadata":7331,"sys":7334,"fields":7339},{"tags":7332,"concepts":7333},[],[],{"space":7335,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7337,"publishedVersion":64,"revision":46,"locale":29},{"sys":7336},{"type":12,"linkType":13,"id":14},{"sys":7338},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7340},{"url":518,"details":7341,"fileName":524,"contentType":525},{"size":520,"image":7342},{"width":522,"height":523},{"sys":7344,"fields":7347},{"id":7345,"createdAt":7346},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":7348,"slug":7349,"articleIntro":7348,"category":7350},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[7351],{"metadata":7352,"sys":7355,"fields":7362},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7358,"publishedVersion":474,"revision":64,"contentType":7360,"locale":29},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":21,"type":12,"linkType":22},{"sys":7361},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7363,"metaTitle":484,"metaDescription":485,"mainTitle":7364,"subtitle":503,"heroImage":7379,"ctaButton":526,"ctaLink":527},[483],{"data":7365,"content":7366,"nodeType":458},{},[7367,7373],{"data":7368,"content":7369,"nodeType":496},{},[7370],{"data":7371,"marks":7372,"value":495,"nodeType":85},{},[],{"data":7374,"content":7375,"nodeType":94},{},[7376],{"data":7377,"marks":7378,"value":156,"nodeType":85},{},[],{"metadata":7380,"sys":7383,"fields":7388},{"tags":7381,"concepts":7382},[],[],{"space":7384,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7386,"publishedVersion":64,"revision":46,"locale":29},{"sys":7385},{"type":12,"linkType":13,"id":14},{"sys":7387},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7389},{"url":518,"details":7390,"fileName":524,"contentType":525},{"size":520,"image":7391},{"width":522,"height":523},{"sys":7393,"fields":7396},{"id":7394,"createdAt":7395},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":7397,"slug":7398,"articleIntro":-1,"category":7399},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[7400],{"metadata":7401,"sys":7404,"fields":7411},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7407,"publishedVersion":474,"revision":64,"contentType":7409,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"sys":7410},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7412,"metaTitle":484,"metaDescription":485,"mainTitle":7413,"subtitle":503,"heroImage":7428,"ctaButton":526,"ctaLink":527},[483],{"data":7414,"content":7415,"nodeType":458},{},[7416,7422],{"data":7417,"content":7418,"nodeType":496},{},[7419],{"data":7420,"marks":7421,"value":495,"nodeType":85},{},[],{"data":7423,"content":7424,"nodeType":94},{},[7425],{"data":7426,"marks":7427,"value":156,"nodeType":85},{},[],{"metadata":7429,"sys":7432,"fields":7437},{"tags":7430,"concepts":7431},[],[],{"space":7433,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7435,"publishedVersion":64,"revision":46,"locale":29},{"sys":7434},{"type":12,"linkType":13,"id":14},{"sys":7436},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7438},{"url":518,"details":7439,"fileName":524,"contentType":525},{"size":520,"image":7440},{"width":522,"height":523},{"sys":7442,"fields":7445},{"id":7443,"createdAt":7444},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":7446,"slug":7447,"articleIntro":7446,"category":7448},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[7449],{"metadata":7450,"sys":7453,"fields":7460},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7456,"publishedVersion":474,"revision":64,"contentType":7458,"locale":29},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":21,"type":12,"linkType":22},{"sys":7459},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7461,"metaTitle":484,"metaDescription":485,"mainTitle":7462,"subtitle":503,"heroImage":7477,"ctaButton":526,"ctaLink":527},[483],{"data":7463,"content":7464,"nodeType":458},{},[7465,7471],{"data":7466,"content":7467,"nodeType":496},{},[7468],{"data":7469,"marks":7470,"value":495,"nodeType":85},{},[],{"data":7472,"content":7473,"nodeType":94},{},[7474],{"data":7475,"marks":7476,"value":156,"nodeType":85},{},[],{"metadata":7478,"sys":7481,"fields":7486},{"tags":7479,"concepts":7480},[],[],{"space":7482,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7484,"publishedVersion":64,"revision":46,"locale":29},{"sys":7483},{"type":12,"linkType":13,"id":14},{"sys":7485},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7487},{"url":518,"details":7488,"fileName":524,"contentType":525},{"size":520,"image":7489},{"width":522,"height":523},{"sys":7491,"fields":7494},{"id":7492,"createdAt":7493},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":7495,"slug":7496,"articleIntro":7497,"category":7498},"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.",[7499],{"metadata":7500,"sys":7503,"fields":7510},{"tags":7501,"concepts":7502},[],[],{"space":7504,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7506,"publishedVersion":474,"revision":64,"contentType":7508,"locale":29},{"sys":7505},{"type":12,"linkType":13,"id":14},{"sys":7507},{"id":21,"type":12,"linkType":22},{"sys":7509},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7511,"metaTitle":484,"metaDescription":485,"mainTitle":7512,"subtitle":503,"heroImage":7527,"ctaButton":526,"ctaLink":527},[483],{"data":7513,"content":7514,"nodeType":458},{},[7515,7521],{"data":7516,"content":7517,"nodeType":496},{},[7518],{"data":7519,"marks":7520,"value":495,"nodeType":85},{},[],{"data":7522,"content":7523,"nodeType":94},{},[7524],{"data":7525,"marks":7526,"value":156,"nodeType":85},{},[],{"metadata":7528,"sys":7531,"fields":7536},{"tags":7529,"concepts":7530},[],[],{"space":7532,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7534,"publishedVersion":64,"revision":46,"locale":29},{"sys":7533},{"type":12,"linkType":13,"id":14},{"sys":7535},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7537},{"url":518,"details":7538,"fileName":524,"contentType":525},{"size":520,"image":7539},{"width":522,"height":523},{"sys":7541,"fields":7544},{"id":7542,"createdAt":7543},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":7545,"slug":7546,"articleIntro":7545,"category":7547},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[7548],{"metadata":7549,"sys":7552,"fields":7559},{"tags":7550,"concepts":7551},[],[],{"space":7553,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7555,"publishedVersion":474,"revision":64,"contentType":7557,"locale":29},{"sys":7554},{"type":12,"linkType":13,"id":14},{"sys":7556},{"id":21,"type":12,"linkType":22},{"sys":7558},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7560,"metaTitle":484,"metaDescription":485,"mainTitle":7561,"subtitle":503,"heroImage":7576,"ctaButton":526,"ctaLink":527},[483],{"data":7562,"content":7563,"nodeType":458},{},[7564,7570],{"data":7565,"content":7566,"nodeType":496},{},[7567],{"data":7568,"marks":7569,"value":495,"nodeType":85},{},[],{"data":7571,"content":7572,"nodeType":94},{},[7573],{"data":7574,"marks":7575,"value":156,"nodeType":85},{},[],{"metadata":7577,"sys":7580,"fields":7585},{"tags":7578,"concepts":7579},[],[],{"space":7581,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7583,"publishedVersion":64,"revision":46,"locale":29},{"sys":7582},{"type":12,"linkType":13,"id":14},{"sys":7584},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7586},{"url":518,"details":7587,"fileName":524,"contentType":525},{"size":520,"image":7588},{"width":522,"height":523},{"sys":7590,"fields":7593},{"id":7591,"createdAt":7592},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":7594,"slug":7595,"articleIntro":-1,"category":7596},"Compte 6226 - Honoraires","compte-6226-honoraires",[7597],{"metadata":7598,"sys":7601,"fields":7608},{"tags":7599,"concepts":7600},[],[],{"space":7602,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7604,"publishedVersion":474,"revision":64,"contentType":7606,"locale":29},{"sys":7603},{"type":12,"linkType":13,"id":14},{"sys":7605},{"id":21,"type":12,"linkType":22},{"sys":7607},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7609,"metaTitle":484,"metaDescription":485,"mainTitle":7610,"subtitle":503,"heroImage":7625,"ctaButton":526,"ctaLink":527},[483],{"data":7611,"content":7612,"nodeType":458},{},[7613,7619],{"data":7614,"content":7615,"nodeType":496},{},[7616],{"data":7617,"marks":7618,"value":495,"nodeType":85},{},[],{"data":7620,"content":7621,"nodeType":94},{},[7622],{"data":7623,"marks":7624,"value":156,"nodeType":85},{},[],{"metadata":7626,"sys":7629,"fields":7634},{"tags":7627,"concepts":7628},[],[],{"space":7630,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7632,"publishedVersion":64,"revision":46,"locale":29},{"sys":7631},{"type":12,"linkType":13,"id":14},{"sys":7633},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7635},{"url":518,"details":7636,"fileName":524,"contentType":525},{"size":520,"image":7637},{"width":522,"height":523},{"sys":7639,"fields":7642},{"id":7640,"createdAt":7641},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":7643,"slug":7644,"articleIntro":7643,"category":7645},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[7646],{"metadata":7647,"sys":7650,"fields":7657},{"tags":7648,"concepts":7649},[],[],{"space":7651,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7653,"publishedVersion":474,"revision":64,"contentType":7655,"locale":29},{"sys":7652},{"type":12,"linkType":13,"id":14},{"sys":7654},{"id":21,"type":12,"linkType":22},{"sys":7656},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7658,"metaTitle":484,"metaDescription":485,"mainTitle":7659,"subtitle":503,"heroImage":7674,"ctaButton":526,"ctaLink":527},[483],{"data":7660,"content":7661,"nodeType":458},{},[7662,7668],{"data":7663,"content":7664,"nodeType":496},{},[7665],{"data":7666,"marks":7667,"value":495,"nodeType":85},{},[],{"data":7669,"content":7670,"nodeType":94},{},[7671],{"data":7672,"marks":7673,"value":156,"nodeType":85},{},[],{"metadata":7675,"sys":7678,"fields":7683},{"tags":7676,"concepts":7677},[],[],{"space":7679,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7681,"publishedVersion":64,"revision":46,"locale":29},{"sys":7680},{"type":12,"linkType":13,"id":14},{"sys":7682},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7684},{"url":518,"details":7685,"fileName":524,"contentType":525},{"size":520,"image":7686},{"width":522,"height":523},{"sys":7688,"fields":7691},{"id":7689,"createdAt":7690},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":7692,"slug":7693,"articleIntro":7692,"category":7694},"Compte 6156 - Maintenance","compte-6156-maintenance",[7695],{"metadata":7696,"sys":7699,"fields":7706},{"tags":7697,"concepts":7698},[],[],{"space":7700,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7702,"publishedVersion":474,"revision":64,"contentType":7704,"locale":29},{"sys":7701},{"type":12,"linkType":13,"id":14},{"sys":7703},{"id":21,"type":12,"linkType":22},{"sys":7705},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7707,"metaTitle":484,"metaDescription":485,"mainTitle":7708,"subtitle":503,"heroImage":7723,"ctaButton":526,"ctaLink":527},[483],{"data":7709,"content":7710,"nodeType":458},{},[7711,7717],{"data":7712,"content":7713,"nodeType":496},{},[7714],{"data":7715,"marks":7716,"value":495,"nodeType":85},{},[],{"data":7718,"content":7719,"nodeType":94},{},[7720],{"data":7721,"marks":7722,"value":156,"nodeType":85},{},[],{"metadata":7724,"sys":7727,"fields":7732},{"tags":7725,"concepts":7726},[],[],{"space":7728,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7730,"publishedVersion":64,"revision":46,"locale":29},{"sys":7729},{"type":12,"linkType":13,"id":14},{"sys":7731},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7733},{"url":518,"details":7734,"fileName":524,"contentType":525},{"size":520,"image":7735},{"width":522,"height":523},{"sys":7737,"fields":7740},{"id":7738,"createdAt":7739},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":7741,"slug":7742,"articleIntro":7741,"category":7743},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[7744],{"metadata":7745,"sys":7748,"fields":7755},{"tags":7746,"concepts":7747},[],[],{"space":7749,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7751,"publishedVersion":474,"revision":64,"contentType":7753,"locale":29},{"sys":7750},{"type":12,"linkType":13,"id":14},{"sys":7752},{"id":21,"type":12,"linkType":22},{"sys":7754},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7756,"metaTitle":484,"metaDescription":485,"mainTitle":7757,"subtitle":503,"heroImage":7772,"ctaButton":526,"ctaLink":527},[483],{"data":7758,"content":7759,"nodeType":458},{},[7760,7766],{"data":7761,"content":7762,"nodeType":496},{},[7763],{"data":7764,"marks":7765,"value":495,"nodeType":85},{},[],{"data":7767,"content":7768,"nodeType":94},{},[7769],{"data":7770,"marks":7771,"value":156,"nodeType":85},{},[],{"metadata":7773,"sys":7776,"fields":7781},{"tags":7774,"concepts":7775},[],[],{"space":7777,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7779,"publishedVersion":64,"revision":46,"locale":29},{"sys":7778},{"type":12,"linkType":13,"id":14},{"sys":7780},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7782},{"url":518,"details":7783,"fileName":524,"contentType":525},{"size":520,"image":7784},{"width":522,"height":523},{"sys":7786,"fields":7789},{"id":7787,"createdAt":7788},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":7790,"slug":7791,"articleIntro":-1,"category":7792},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[7793],{"metadata":7794,"sys":7797,"fields":7804},{"tags":7795,"concepts":7796},[],[],{"space":7798,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7800,"publishedVersion":474,"revision":64,"contentType":7802,"locale":29},{"sys":7799},{"type":12,"linkType":13,"id":14},{"sys":7801},{"id":21,"type":12,"linkType":22},{"sys":7803},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7805,"metaTitle":484,"metaDescription":485,"mainTitle":7806,"subtitle":503,"heroImage":7821,"ctaButton":526,"ctaLink":527},[483],{"data":7807,"content":7808,"nodeType":458},{},[7809,7815],{"data":7810,"content":7811,"nodeType":496},{},[7812],{"data":7813,"marks":7814,"value":495,"nodeType":85},{},[],{"data":7816,"content":7817,"nodeType":94},{},[7818],{"data":7819,"marks":7820,"value":156,"nodeType":85},{},[],{"metadata":7822,"sys":7825,"fields":7830},{"tags":7823,"concepts":7824},[],[],{"space":7826,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7828,"publishedVersion":64,"revision":46,"locale":29},{"sys":7827},{"type":12,"linkType":13,"id":14},{"sys":7829},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7831},{"url":518,"details":7832,"fileName":524,"contentType":525},{"size":520,"image":7833},{"width":522,"height":523},{"sys":7835,"fields":7838},{"id":7836,"createdAt":7837},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":7839,"slug":7840,"articleIntro":7839,"category":7841},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[7842],{"metadata":7843,"sys":7846,"fields":7853},{"tags":7844,"concepts":7845},[],[],{"space":7847,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7849,"publishedVersion":474,"revision":64,"contentType":7851,"locale":29},{"sys":7848},{"type":12,"linkType":13,"id":14},{"sys":7850},{"id":21,"type":12,"linkType":22},{"sys":7852},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7854,"metaTitle":484,"metaDescription":485,"mainTitle":7855,"subtitle":503,"heroImage":7870,"ctaButton":526,"ctaLink":527},[483],{"data":7856,"content":7857,"nodeType":458},{},[7858,7864],{"data":7859,"content":7860,"nodeType":496},{},[7861],{"data":7862,"marks":7863,"value":495,"nodeType":85},{},[],{"data":7865,"content":7866,"nodeType":94},{},[7867],{"data":7868,"marks":7869,"value":156,"nodeType":85},{},[],{"metadata":7871,"sys":7874,"fields":7879},{"tags":7872,"concepts":7873},[],[],{"space":7875,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7877,"publishedVersion":64,"revision":46,"locale":29},{"sys":7876},{"type":12,"linkType":13,"id":14},{"sys":7878},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7880},{"url":518,"details":7881,"fileName":524,"contentType":525},{"size":520,"image":7882},{"width":522,"height":523},{"sys":7884,"fields":7887},{"id":7885,"createdAt":7886},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":7888,"slug":7889,"articleIntro":7888,"category":7890},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[7891],{"metadata":7892,"sys":7895,"fields":7902},{"tags":7893,"concepts":7894},[],[],{"space":7896,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7898,"publishedVersion":474,"revision":64,"contentType":7900,"locale":29},{"sys":7897},{"type":12,"linkType":13,"id":14},{"sys":7899},{"id":21,"type":12,"linkType":22},{"sys":7901},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7903,"metaTitle":484,"metaDescription":485,"mainTitle":7904,"subtitle":503,"heroImage":7919,"ctaButton":526,"ctaLink":527},[483],{"data":7905,"content":7906,"nodeType":458},{},[7907,7913],{"data":7908,"content":7909,"nodeType":496},{},[7910],{"data":7911,"marks":7912,"value":495,"nodeType":85},{},[],{"data":7914,"content":7915,"nodeType":94},{},[7916],{"data":7917,"marks":7918,"value":156,"nodeType":85},{},[],{"metadata":7920,"sys":7923,"fields":7928},{"tags":7921,"concepts":7922},[],[],{"space":7924,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7926,"publishedVersion":64,"revision":46,"locale":29},{"sys":7925},{"type":12,"linkType":13,"id":14},{"sys":7927},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7929},{"url":518,"details":7930,"fileName":524,"contentType":525},{"size":520,"image":7931},{"width":522,"height":523},{"sys":7933,"fields":7936},{"id":7934,"createdAt":7935},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":7937,"slug":7938,"articleIntro":-1,"category":7939},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[7940],{"metadata":7941,"sys":7944,"fields":7951},{"tags":7942,"concepts":7943},[],[],{"space":7945,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7947,"publishedVersion":474,"revision":64,"contentType":7949,"locale":29},{"sys":7946},{"type":12,"linkType":13,"id":14},{"sys":7948},{"id":21,"type":12,"linkType":22},{"sys":7950},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":7952,"metaTitle":484,"metaDescription":485,"mainTitle":7953,"subtitle":503,"heroImage":7968,"ctaButton":526,"ctaLink":527},[483],{"data":7954,"content":7955,"nodeType":458},{},[7956,7962],{"data":7957,"content":7958,"nodeType":496},{},[7959],{"data":7960,"marks":7961,"value":495,"nodeType":85},{},[],{"data":7963,"content":7964,"nodeType":94},{},[7965],{"data":7966,"marks":7967,"value":156,"nodeType":85},{},[],{"metadata":7969,"sys":7972,"fields":7977},{"tags":7970,"concepts":7971},[],[],{"space":7973,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":7975,"publishedVersion":64,"revision":46,"locale":29},{"sys":7974},{"type":12,"linkType":13,"id":14},{"sys":7976},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":7978},{"url":518,"details":7979,"fileName":524,"contentType":525},{"size":520,"image":7980},{"width":522,"height":523},{"sys":7982,"fields":7985},{"id":7983,"createdAt":7984},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":7986,"slug":7987,"articleIntro":7986,"category":7988},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[7989],{"metadata":7990,"sys":7993,"fields":8000},{"tags":7991,"concepts":7992},[],[],{"space":7994,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":7996,"publishedVersion":474,"revision":64,"contentType":7998,"locale":29},{"sys":7995},{"type":12,"linkType":13,"id":14},{"sys":7997},{"id":21,"type":12,"linkType":22},{"sys":7999},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8001,"metaTitle":484,"metaDescription":485,"mainTitle":8002,"subtitle":503,"heroImage":8017,"ctaButton":526,"ctaLink":527},[483],{"data":8003,"content":8004,"nodeType":458},{},[8005,8011],{"data":8006,"content":8007,"nodeType":496},{},[8008],{"data":8009,"marks":8010,"value":495,"nodeType":85},{},[],{"data":8012,"content":8013,"nodeType":94},{},[8014],{"data":8015,"marks":8016,"value":156,"nodeType":85},{},[],{"metadata":8018,"sys":8021,"fields":8026},{"tags":8019,"concepts":8020},[],[],{"space":8022,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8024,"publishedVersion":64,"revision":46,"locale":29},{"sys":8023},{"type":12,"linkType":13,"id":14},{"sys":8025},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8027},{"url":518,"details":8028,"fileName":524,"contentType":525},{"size":520,"image":8029},{"width":522,"height":523},{"sys":8031,"fields":8034},{"id":8032,"createdAt":8033},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":8035,"slug":8036,"articleIntro":-1,"category":8037},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[8038],{"metadata":8039,"sys":8042,"fields":8049},{"tags":8040,"concepts":8041},[],[],{"space":8043,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8045,"publishedVersion":474,"revision":64,"contentType":8047,"locale":29},{"sys":8044},{"type":12,"linkType":13,"id":14},{"sys":8046},{"id":21,"type":12,"linkType":22},{"sys":8048},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8050,"metaTitle":484,"metaDescription":485,"mainTitle":8051,"subtitle":503,"heroImage":8066,"ctaButton":526,"ctaLink":527},[483],{"data":8052,"content":8053,"nodeType":458},{},[8054,8060],{"data":8055,"content":8056,"nodeType":496},{},[8057],{"data":8058,"marks":8059,"value":495,"nodeType":85},{},[],{"data":8061,"content":8062,"nodeType":94},{},[8063],{"data":8064,"marks":8065,"value":156,"nodeType":85},{},[],{"metadata":8067,"sys":8070,"fields":8075},{"tags":8068,"concepts":8069},[],[],{"space":8071,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8073,"publishedVersion":64,"revision":46,"locale":29},{"sys":8072},{"type":12,"linkType":13,"id":14},{"sys":8074},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8076},{"url":518,"details":8077,"fileName":524,"contentType":525},{"size":520,"image":8078},{"width":522,"height":523},{"sys":8080,"fields":8083},{"id":8081,"createdAt":8082},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":8084,"slug":8085,"articleIntro":8084,"category":8086},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[8087],{"metadata":8088,"sys":8091,"fields":8098},{"tags":8089,"concepts":8090},[],[],{"space":8092,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8094,"publishedVersion":474,"revision":64,"contentType":8096,"locale":29},{"sys":8093},{"type":12,"linkType":13,"id":14},{"sys":8095},{"id":21,"type":12,"linkType":22},{"sys":8097},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8099,"metaTitle":484,"metaDescription":485,"mainTitle":8100,"subtitle":503,"heroImage":8115,"ctaButton":526,"ctaLink":527},[483],{"data":8101,"content":8102,"nodeType":458},{},[8103,8109],{"data":8104,"content":8105,"nodeType":496},{},[8106],{"data":8107,"marks":8108,"value":495,"nodeType":85},{},[],{"data":8110,"content":8111,"nodeType":94},{},[8112],{"data":8113,"marks":8114,"value":156,"nodeType":85},{},[],{"metadata":8116,"sys":8119,"fields":8124},{"tags":8117,"concepts":8118},[],[],{"space":8120,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8122,"publishedVersion":64,"revision":46,"locale":29},{"sys":8121},{"type":12,"linkType":13,"id":14},{"sys":8123},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8125},{"url":518,"details":8126,"fileName":524,"contentType":525},{"size":520,"image":8127},{"width":522,"height":523},{"sys":8129,"fields":8132},{"id":8130,"createdAt":8131},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":8133,"slug":8134,"articleIntro":8133,"category":8135},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[8136],{"metadata":8137,"sys":8140,"fields":8147},{"tags":8138,"concepts":8139},[],[],{"space":8141,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8143,"publishedVersion":474,"revision":64,"contentType":8145,"locale":29},{"sys":8142},{"type":12,"linkType":13,"id":14},{"sys":8144},{"id":21,"type":12,"linkType":22},{"sys":8146},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8148,"metaTitle":484,"metaDescription":485,"mainTitle":8149,"subtitle":503,"heroImage":8164,"ctaButton":526,"ctaLink":527},[483],{"data":8150,"content":8151,"nodeType":458},{},[8152,8158],{"data":8153,"content":8154,"nodeType":496},{},[8155],{"data":8156,"marks":8157,"value":495,"nodeType":85},{},[],{"data":8159,"content":8160,"nodeType":94},{},[8161],{"data":8162,"marks":8163,"value":156,"nodeType":85},{},[],{"metadata":8165,"sys":8168,"fields":8173},{"tags":8166,"concepts":8167},[],[],{"space":8169,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8171,"publishedVersion":64,"revision":46,"locale":29},{"sys":8170},{"type":12,"linkType":13,"id":14},{"sys":8172},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8174},{"url":518,"details":8175,"fileName":524,"contentType":525},{"size":520,"image":8176},{"width":522,"height":523},{"sys":8178,"fields":8181},{"id":8179,"createdAt":8180},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":8182,"slug":8183,"articleIntro":8182,"category":8184},"274 - Prêts","compte-274-prets",[8185],{"metadata":8186,"sys":8189,"fields":8196},{"tags":8187,"concepts":8188},[],[],{"space":8190,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8192,"publishedVersion":474,"revision":64,"contentType":8194,"locale":29},{"sys":8191},{"type":12,"linkType":13,"id":14},{"sys":8193},{"id":21,"type":12,"linkType":22},{"sys":8195},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8197,"metaTitle":484,"metaDescription":485,"mainTitle":8198,"subtitle":503,"heroImage":8213,"ctaButton":526,"ctaLink":527},[483],{"data":8199,"content":8200,"nodeType":458},{},[8201,8207],{"data":8202,"content":8203,"nodeType":496},{},[8204],{"data":8205,"marks":8206,"value":495,"nodeType":85},{},[],{"data":8208,"content":8209,"nodeType":94},{},[8210],{"data":8211,"marks":8212,"value":156,"nodeType":85},{},[],{"metadata":8214,"sys":8217,"fields":8222},{"tags":8215,"concepts":8216},[],[],{"space":8218,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8220,"publishedVersion":64,"revision":46,"locale":29},{"sys":8219},{"type":12,"linkType":13,"id":14},{"sys":8221},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8223},{"url":518,"details":8224,"fileName":524,"contentType":525},{"size":520,"image":8225},{"width":522,"height":523},{"sys":8227,"fields":8230},{"id":8228,"createdAt":8229},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":8231,"slug":8232,"articleIntro":8231,"category":8233},"Compte 106 - Réserves","compte-106-reserves",[8234],{"metadata":8235,"sys":8238,"fields":8245},{"tags":8236,"concepts":8237},[],[],{"space":8239,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8241,"publishedVersion":474,"revision":64,"contentType":8243,"locale":29},{"sys":8240},{"type":12,"linkType":13,"id":14},{"sys":8242},{"id":21,"type":12,"linkType":22},{"sys":8244},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8246,"metaTitle":484,"metaDescription":485,"mainTitle":8247,"subtitle":503,"heroImage":8262,"ctaButton":526,"ctaLink":527},[483],{"data":8248,"content":8249,"nodeType":458},{},[8250,8256],{"data":8251,"content":8252,"nodeType":496},{},[8253],{"data":8254,"marks":8255,"value":495,"nodeType":85},{},[],{"data":8257,"content":8258,"nodeType":94},{},[8259],{"data":8260,"marks":8261,"value":156,"nodeType":85},{},[],{"metadata":8263,"sys":8266,"fields":8271},{"tags":8264,"concepts":8265},[],[],{"space":8267,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8269,"publishedVersion":64,"revision":46,"locale":29},{"sys":8268},{"type":12,"linkType":13,"id":14},{"sys":8270},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8272},{"url":518,"details":8273,"fileName":524,"contentType":525},{"size":520,"image":8274},{"width":522,"height":523},{"sys":8276,"fields":8279},{"id":8277,"createdAt":8278},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":8280,"slug":8281,"articleIntro":8280,"category":8282},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[8283],{"metadata":8284,"sys":8287,"fields":8294},{"tags":8285,"concepts":8286},[],[],{"space":8288,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8290,"publishedVersion":474,"revision":64,"contentType":8292,"locale":29},{"sys":8289},{"type":12,"linkType":13,"id":14},{"sys":8291},{"id":21,"type":12,"linkType":22},{"sys":8293},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8295,"metaTitle":484,"metaDescription":485,"mainTitle":8296,"subtitle":503,"heroImage":8311,"ctaButton":526,"ctaLink":527},[483],{"data":8297,"content":8298,"nodeType":458},{},[8299,8305],{"data":8300,"content":8301,"nodeType":496},{},[8302],{"data":8303,"marks":8304,"value":495,"nodeType":85},{},[],{"data":8306,"content":8307,"nodeType":94},{},[8308],{"data":8309,"marks":8310,"value":156,"nodeType":85},{},[],{"metadata":8312,"sys":8315,"fields":8320},{"tags":8313,"concepts":8314},[],[],{"space":8316,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8318,"publishedVersion":64,"revision":46,"locale":29},{"sys":8317},{"type":12,"linkType":13,"id":14},{"sys":8319},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8321},{"url":518,"details":8322,"fileName":524,"contentType":525},{"size":520,"image":8323},{"width":522,"height":523},{"sys":8325,"fields":8328},{"id":8326,"createdAt":8327},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":8329,"slug":8330,"articleIntro":8329,"category":8331},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[8332],{"metadata":8333,"sys":8336,"fields":8343},{"tags":8334,"concepts":8335},[],[],{"space":8337,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8339,"publishedVersion":474,"revision":64,"contentType":8341,"locale":29},{"sys":8338},{"type":12,"linkType":13,"id":14},{"sys":8340},{"id":21,"type":12,"linkType":22},{"sys":8342},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8344,"metaTitle":484,"metaDescription":485,"mainTitle":8345,"subtitle":503,"heroImage":8360,"ctaButton":526,"ctaLink":527},[483],{"data":8346,"content":8347,"nodeType":458},{},[8348,8354],{"data":8349,"content":8350,"nodeType":496},{},[8351],{"data":8352,"marks":8353,"value":495,"nodeType":85},{},[],{"data":8355,"content":8356,"nodeType":94},{},[8357],{"data":8358,"marks":8359,"value":156,"nodeType":85},{},[],{"metadata":8361,"sys":8364,"fields":8369},{"tags":8362,"concepts":8363},[],[],{"space":8365,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8367,"publishedVersion":64,"revision":46,"locale":29},{"sys":8366},{"type":12,"linkType":13,"id":14},{"sys":8368},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8370},{"url":518,"details":8371,"fileName":524,"contentType":525},{"size":520,"image":8372},{"width":522,"height":523},{"sys":8374,"fields":8377},{"id":8375,"createdAt":8376},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":8378,"slug":8379,"articleIntro":8378,"category":8380},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[8381],{"metadata":8382,"sys":8385,"fields":8392},{"tags":8383,"concepts":8384},[],[],{"space":8386,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8388,"publishedVersion":474,"revision":64,"contentType":8390,"locale":29},{"sys":8387},{"type":12,"linkType":13,"id":14},{"sys":8389},{"id":21,"type":12,"linkType":22},{"sys":8391},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8393,"metaTitle":484,"metaDescription":485,"mainTitle":8394,"subtitle":503,"heroImage":8409,"ctaButton":526,"ctaLink":527},[483],{"data":8395,"content":8396,"nodeType":458},{},[8397,8403],{"data":8398,"content":8399,"nodeType":496},{},[8400],{"data":8401,"marks":8402,"value":495,"nodeType":85},{},[],{"data":8404,"content":8405,"nodeType":94},{},[8406],{"data":8407,"marks":8408,"value":156,"nodeType":85},{},[],{"metadata":8410,"sys":8413,"fields":8418},{"tags":8411,"concepts":8412},[],[],{"space":8414,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8416,"publishedVersion":64,"revision":46,"locale":29},{"sys":8415},{"type":12,"linkType":13,"id":14},{"sys":8417},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8419},{"url":518,"details":8420,"fileName":524,"contentType":525},{"size":520,"image":8421},{"width":522,"height":523},{"sys":8423,"fields":8426},{"id":8424,"createdAt":8425},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":8427,"slug":8428,"articleIntro":-1,"category":8429},"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",[8430],{"metadata":8431,"sys":8434,"fields":8441},{"tags":8432,"concepts":8433},[],[],{"space":8435,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8437,"publishedVersion":474,"revision":64,"contentType":8439,"locale":29},{"sys":8436},{"type":12,"linkType":13,"id":14},{"sys":8438},{"id":21,"type":12,"linkType":22},{"sys":8440},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8442,"metaTitle":484,"metaDescription":485,"mainTitle":8443,"subtitle":503,"heroImage":8458,"ctaButton":526,"ctaLink":527},[483],{"data":8444,"content":8445,"nodeType":458},{},[8446,8452],{"data":8447,"content":8448,"nodeType":496},{},[8449],{"data":8450,"marks":8451,"value":495,"nodeType":85},{},[],{"data":8453,"content":8454,"nodeType":94},{},[8455],{"data":8456,"marks":8457,"value":156,"nodeType":85},{},[],{"metadata":8459,"sys":8462,"fields":8467},{"tags":8460,"concepts":8461},[],[],{"space":8463,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8465,"publishedVersion":64,"revision":46,"locale":29},{"sys":8464},{"type":12,"linkType":13,"id":14},{"sys":8466},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8468},{"url":518,"details":8469,"fileName":524,"contentType":525},{"size":520,"image":8470},{"width":522,"height":523},{"sys":8472,"fields":8475},{"id":8473,"createdAt":8474},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":8476,"slug":8477,"articleIntro":8476,"category":8478},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[8479],{"metadata":8480,"sys":8483,"fields":8490},{"tags":8481,"concepts":8482},[],[],{"space":8484,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8486,"publishedVersion":474,"revision":64,"contentType":8488,"locale":29},{"sys":8485},{"type":12,"linkType":13,"id":14},{"sys":8487},{"id":21,"type":12,"linkType":22},{"sys":8489},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8491,"metaTitle":484,"metaDescription":485,"mainTitle":8492,"subtitle":503,"heroImage":8507,"ctaButton":526,"ctaLink":527},[483],{"data":8493,"content":8494,"nodeType":458},{},[8495,8501],{"data":8496,"content":8497,"nodeType":496},{},[8498],{"data":8499,"marks":8500,"value":495,"nodeType":85},{},[],{"data":8502,"content":8503,"nodeType":94},{},[8504],{"data":8505,"marks":8506,"value":156,"nodeType":85},{},[],{"metadata":8508,"sys":8511,"fields":8516},{"tags":8509,"concepts":8510},[],[],{"space":8512,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8514,"publishedVersion":64,"revision":46,"locale":29},{"sys":8513},{"type":12,"linkType":13,"id":14},{"sys":8515},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8517},{"url":518,"details":8518,"fileName":524,"contentType":525},{"size":520,"image":8519},{"width":522,"height":523},{"sys":8521,"fields":8524},{"id":8522,"createdAt":8523},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":8525,"slug":8526,"articleIntro":-1,"category":8527},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[8528],{"metadata":8529,"sys":8532,"fields":8539},{"tags":8530,"concepts":8531},[],[],{"space":8533,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8535,"publishedVersion":474,"revision":64,"contentType":8537,"locale":29},{"sys":8534},{"type":12,"linkType":13,"id":14},{"sys":8536},{"id":21,"type":12,"linkType":22},{"sys":8538},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8540,"metaTitle":484,"metaDescription":485,"mainTitle":8541,"subtitle":503,"heroImage":8556,"ctaButton":526,"ctaLink":527},[483],{"data":8542,"content":8543,"nodeType":458},{},[8544,8550],{"data":8545,"content":8546,"nodeType":496},{},[8547],{"data":8548,"marks":8549,"value":495,"nodeType":85},{},[],{"data":8551,"content":8552,"nodeType":94},{},[8553],{"data":8554,"marks":8555,"value":156,"nodeType":85},{},[],{"metadata":8557,"sys":8560,"fields":8565},{"tags":8558,"concepts":8559},[],[],{"space":8561,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8563,"publishedVersion":64,"revision":46,"locale":29},{"sys":8562},{"type":12,"linkType":13,"id":14},{"sys":8564},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8566},{"url":518,"details":8567,"fileName":524,"contentType":525},{"size":520,"image":8568},{"width":522,"height":523},{"sys":8570,"fields":8573},{"id":8571,"createdAt":8572},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":8574,"slug":8575,"articleIntro":8574,"category":8576},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[8577],{"metadata":8578,"sys":8581,"fields":8588},{"tags":8579,"concepts":8580},[],[],{"space":8582,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8584,"publishedVersion":474,"revision":64,"contentType":8586,"locale":29},{"sys":8583},{"type":12,"linkType":13,"id":14},{"sys":8585},{"id":21,"type":12,"linkType":22},{"sys":8587},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8589,"metaTitle":484,"metaDescription":485,"mainTitle":8590,"subtitle":503,"heroImage":8605,"ctaButton":526,"ctaLink":527},[483],{"data":8591,"content":8592,"nodeType":458},{},[8593,8599],{"data":8594,"content":8595,"nodeType":496},{},[8596],{"data":8597,"marks":8598,"value":495,"nodeType":85},{},[],{"data":8600,"content":8601,"nodeType":94},{},[8602],{"data":8603,"marks":8604,"value":156,"nodeType":85},{},[],{"metadata":8606,"sys":8609,"fields":8614},{"tags":8607,"concepts":8608},[],[],{"space":8610,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8612,"publishedVersion":64,"revision":46,"locale":29},{"sys":8611},{"type":12,"linkType":13,"id":14},{"sys":8613},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8615},{"url":518,"details":8616,"fileName":524,"contentType":525},{"size":520,"image":8617},{"width":522,"height":523},{"sys":8619,"fields":8622},{"id":8620,"createdAt":8621},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":8623,"slug":8624,"articleIntro":8623,"category":8625},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[8626],{"metadata":8627,"sys":8630,"fields":8637},{"tags":8628,"concepts":8629},[],[],{"space":8631,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8633,"publishedVersion":474,"revision":64,"contentType":8635,"locale":29},{"sys":8632},{"type":12,"linkType":13,"id":14},{"sys":8634},{"id":21,"type":12,"linkType":22},{"sys":8636},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8638,"metaTitle":484,"metaDescription":485,"mainTitle":8639,"subtitle":503,"heroImage":8654,"ctaButton":526,"ctaLink":527},[483],{"data":8640,"content":8641,"nodeType":458},{},[8642,8648],{"data":8643,"content":8644,"nodeType":496},{},[8645],{"data":8646,"marks":8647,"value":495,"nodeType":85},{},[],{"data":8649,"content":8650,"nodeType":94},{},[8651],{"data":8652,"marks":8653,"value":156,"nodeType":85},{},[],{"metadata":8655,"sys":8658,"fields":8663},{"tags":8656,"concepts":8657},[],[],{"space":8659,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8661,"publishedVersion":64,"revision":46,"locale":29},{"sys":8660},{"type":12,"linkType":13,"id":14},{"sys":8662},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8664},{"url":518,"details":8665,"fileName":524,"contentType":525},{"size":520,"image":8666},{"width":522,"height":523},{"sys":8668,"fields":8671},{"id":8669,"createdAt":8670},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":8672,"slug":8673,"articleIntro":-1,"category":8674},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[8675],{"metadata":8676,"sys":8679,"fields":8686},{"tags":8677,"concepts":8678},[],[],{"space":8680,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8682,"publishedVersion":474,"revision":64,"contentType":8684,"locale":29},{"sys":8681},{"type":12,"linkType":13,"id":14},{"sys":8683},{"id":21,"type":12,"linkType":22},{"sys":8685},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8687,"metaTitle":484,"metaDescription":485,"mainTitle":8688,"subtitle":503,"heroImage":8703,"ctaButton":526,"ctaLink":527},[483],{"data":8689,"content":8690,"nodeType":458},{},[8691,8697],{"data":8692,"content":8693,"nodeType":496},{},[8694],{"data":8695,"marks":8696,"value":495,"nodeType":85},{},[],{"data":8698,"content":8699,"nodeType":94},{},[8700],{"data":8701,"marks":8702,"value":156,"nodeType":85},{},[],{"metadata":8704,"sys":8707,"fields":8712},{"tags":8705,"concepts":8706},[],[],{"space":8708,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8710,"publishedVersion":64,"revision":46,"locale":29},{"sys":8709},{"type":12,"linkType":13,"id":14},{"sys":8711},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8713},{"url":518,"details":8714,"fileName":524,"contentType":525},{"size":520,"image":8715},{"width":522,"height":523},{"sys":8717,"fields":8720},{"id":8718,"createdAt":8719},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":8721,"slug":8722,"articleIntro":-1,"category":8723},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[8724],{"metadata":8725,"sys":8728,"fields":8735},{"tags":8726,"concepts":8727},[],[],{"space":8729,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8731,"publishedVersion":474,"revision":64,"contentType":8733,"locale":29},{"sys":8730},{"type":12,"linkType":13,"id":14},{"sys":8732},{"id":21,"type":12,"linkType":22},{"sys":8734},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8736,"metaTitle":484,"metaDescription":485,"mainTitle":8737,"subtitle":503,"heroImage":8752,"ctaButton":526,"ctaLink":527},[483],{"data":8738,"content":8739,"nodeType":458},{},[8740,8746],{"data":8741,"content":8742,"nodeType":496},{},[8743],{"data":8744,"marks":8745,"value":495,"nodeType":85},{},[],{"data":8747,"content":8748,"nodeType":94},{},[8749],{"data":8750,"marks":8751,"value":156,"nodeType":85},{},[],{"metadata":8753,"sys":8756,"fields":8761},{"tags":8754,"concepts":8755},[],[],{"space":8757,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8759,"publishedVersion":64,"revision":46,"locale":29},{"sys":8758},{"type":12,"linkType":13,"id":14},{"sys":8760},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8762},{"url":518,"details":8763,"fileName":524,"contentType":525},{"size":520,"image":8764},{"width":522,"height":523},{"sys":8766,"fields":8769},{"id":8767,"createdAt":8768},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":8770,"slug":8771,"articleIntro":8770,"category":8772},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[8773],{"metadata":8774,"sys":8777,"fields":8784},{"tags":8775,"concepts":8776},[],[],{"space":8778,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8780,"publishedVersion":474,"revision":64,"contentType":8782,"locale":29},{"sys":8779},{"type":12,"linkType":13,"id":14},{"sys":8781},{"id":21,"type":12,"linkType":22},{"sys":8783},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8785,"metaTitle":484,"metaDescription":485,"mainTitle":8786,"subtitle":503,"heroImage":8801,"ctaButton":526,"ctaLink":527},[483],{"data":8787,"content":8788,"nodeType":458},{},[8789,8795],{"data":8790,"content":8791,"nodeType":496},{},[8792],{"data":8793,"marks":8794,"value":495,"nodeType":85},{},[],{"data":8796,"content":8797,"nodeType":94},{},[8798],{"data":8799,"marks":8800,"value":156,"nodeType":85},{},[],{"metadata":8802,"sys":8805,"fields":8810},{"tags":8803,"concepts":8804},[],[],{"space":8806,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8808,"publishedVersion":64,"revision":46,"locale":29},{"sys":8807},{"type":12,"linkType":13,"id":14},{"sys":8809},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8811},{"url":518,"details":8812,"fileName":524,"contentType":525},{"size":520,"image":8813},{"width":522,"height":523},{"sys":8815,"fields":8818},{"id":8816,"createdAt":8817},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":8819,"slug":8820,"articleIntro":8819,"category":8821},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[8822],{"metadata":8823,"sys":8826,"fields":8833},{"tags":8824,"concepts":8825},[],[],{"space":8827,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8829,"publishedVersion":474,"revision":64,"contentType":8831,"locale":29},{"sys":8828},{"type":12,"linkType":13,"id":14},{"sys":8830},{"id":21,"type":12,"linkType":22},{"sys":8832},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8834,"metaTitle":484,"metaDescription":485,"mainTitle":8835,"subtitle":503,"heroImage":8850,"ctaButton":526,"ctaLink":527},[483],{"data":8836,"content":8837,"nodeType":458},{},[8838,8844],{"data":8839,"content":8840,"nodeType":496},{},[8841],{"data":8842,"marks":8843,"value":495,"nodeType":85},{},[],{"data":8845,"content":8846,"nodeType":94},{},[8847],{"data":8848,"marks":8849,"value":156,"nodeType":85},{},[],{"metadata":8851,"sys":8854,"fields":8859},{"tags":8852,"concepts":8853},[],[],{"space":8855,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8857,"publishedVersion":64,"revision":46,"locale":29},{"sys":8856},{"type":12,"linkType":13,"id":14},{"sys":8858},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8860},{"url":518,"details":8861,"fileName":524,"contentType":525},{"size":520,"image":8862},{"width":522,"height":523},{"sys":8864,"fields":8867},{"id":8865,"createdAt":8866},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":8868,"slug":8869,"articleIntro":8868,"category":8870},"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",[8871],{"metadata":8872,"sys":8875,"fields":8882},{"tags":8873,"concepts":8874},[],[],{"space":8876,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8878,"publishedVersion":474,"revision":64,"contentType":8880,"locale":29},{"sys":8877},{"type":12,"linkType":13,"id":14},{"sys":8879},{"id":21,"type":12,"linkType":22},{"sys":8881},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8883,"metaTitle":484,"metaDescription":485,"mainTitle":8884,"subtitle":503,"heroImage":8899,"ctaButton":526,"ctaLink":527},[483],{"data":8885,"content":8886,"nodeType":458},{},[8887,8893],{"data":8888,"content":8889,"nodeType":496},{},[8890],{"data":8891,"marks":8892,"value":495,"nodeType":85},{},[],{"data":8894,"content":8895,"nodeType":94},{},[8896],{"data":8897,"marks":8898,"value":156,"nodeType":85},{},[],{"metadata":8900,"sys":8903,"fields":8908},{"tags":8901,"concepts":8902},[],[],{"space":8904,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8906,"publishedVersion":64,"revision":46,"locale":29},{"sys":8905},{"type":12,"linkType":13,"id":14},{"sys":8907},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8909},{"url":518,"details":8910,"fileName":524,"contentType":525},{"size":520,"image":8911},{"width":522,"height":523},{"sys":8913,"fields":8916},{"id":8914,"createdAt":8915},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":8917,"slug":8918,"articleIntro":8917,"category":8919},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[8920],{"metadata":8921,"sys":8924,"fields":8931},{"tags":8922,"concepts":8923},[],[],{"space":8925,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8927,"publishedVersion":474,"revision":64,"contentType":8929,"locale":29},{"sys":8926},{"type":12,"linkType":13,"id":14},{"sys":8928},{"id":21,"type":12,"linkType":22},{"sys":8930},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8932,"metaTitle":484,"metaDescription":485,"mainTitle":8933,"subtitle":503,"heroImage":8948,"ctaButton":526,"ctaLink":527},[483],{"data":8934,"content":8935,"nodeType":458},{},[8936,8942],{"data":8937,"content":8938,"nodeType":496},{},[8939],{"data":8940,"marks":8941,"value":495,"nodeType":85},{},[],{"data":8943,"content":8944,"nodeType":94},{},[8945],{"data":8946,"marks":8947,"value":156,"nodeType":85},{},[],{"metadata":8949,"sys":8952,"fields":8957},{"tags":8950,"concepts":8951},[],[],{"space":8953,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":8955,"publishedVersion":64,"revision":46,"locale":29},{"sys":8954},{"type":12,"linkType":13,"id":14},{"sys":8956},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":8958},{"url":518,"details":8959,"fileName":524,"contentType":525},{"size":520,"image":8960},{"width":522,"height":523},{"sys":8962,"fields":8965},{"id":8963,"createdAt":8964},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":8966,"slug":8967,"articleIntro":8966,"category":8968},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[8969],{"metadata":8970,"sys":8973,"fields":8980},{"tags":8971,"concepts":8972},[],[],{"space":8974,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":8976,"publishedVersion":474,"revision":64,"contentType":8978,"locale":29},{"sys":8975},{"type":12,"linkType":13,"id":14},{"sys":8977},{"id":21,"type":12,"linkType":22},{"sys":8979},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":8981,"metaTitle":484,"metaDescription":485,"mainTitle":8982,"subtitle":503,"heroImage":8997,"ctaButton":526,"ctaLink":527},[483],{"data":8983,"content":8984,"nodeType":458},{},[8985,8991],{"data":8986,"content":8987,"nodeType":496},{},[8988],{"data":8989,"marks":8990,"value":495,"nodeType":85},{},[],{"data":8992,"content":8993,"nodeType":94},{},[8994],{"data":8995,"marks":8996,"value":156,"nodeType":85},{},[],{"metadata":8998,"sys":9001,"fields":9006},{"tags":8999,"concepts":9000},[],[],{"space":9002,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9004,"publishedVersion":64,"revision":46,"locale":29},{"sys":9003},{"type":12,"linkType":13,"id":14},{"sys":9005},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9007},{"url":518,"details":9008,"fileName":524,"contentType":525},{"size":520,"image":9009},{"width":522,"height":523},{"sys":9011,"fields":9014},{"id":9012,"createdAt":9013},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":9015,"slug":9016,"articleIntro":9015,"category":9017},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[9018],{"metadata":9019,"sys":9022,"fields":9029},{"tags":9020,"concepts":9021},[],[],{"space":9023,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9025,"publishedVersion":474,"revision":64,"contentType":9027,"locale":29},{"sys":9024},{"type":12,"linkType":13,"id":14},{"sys":9026},{"id":21,"type":12,"linkType":22},{"sys":9028},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9030,"metaTitle":484,"metaDescription":485,"mainTitle":9031,"subtitle":503,"heroImage":9046,"ctaButton":526,"ctaLink":527},[483],{"data":9032,"content":9033,"nodeType":458},{},[9034,9040],{"data":9035,"content":9036,"nodeType":496},{},[9037],{"data":9038,"marks":9039,"value":495,"nodeType":85},{},[],{"data":9041,"content":9042,"nodeType":94},{},[9043],{"data":9044,"marks":9045,"value":156,"nodeType":85},{},[],{"metadata":9047,"sys":9050,"fields":9055},{"tags":9048,"concepts":9049},[],[],{"space":9051,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9053,"publishedVersion":64,"revision":46,"locale":29},{"sys":9052},{"type":12,"linkType":13,"id":14},{"sys":9054},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9056},{"url":518,"details":9057,"fileName":524,"contentType":525},{"size":520,"image":9058},{"width":522,"height":523},{"sys":9060,"fields":9063},{"id":9061,"createdAt":9062},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":9064,"slug":9065,"articleIntro":9064,"category":9066},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[9067],{"metadata":9068,"sys":9071,"fields":9078},{"tags":9069,"concepts":9070},[],[],{"space":9072,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9074,"publishedVersion":474,"revision":64,"contentType":9076,"locale":29},{"sys":9073},{"type":12,"linkType":13,"id":14},{"sys":9075},{"id":21,"type":12,"linkType":22},{"sys":9077},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9079,"metaTitle":484,"metaDescription":485,"mainTitle":9080,"subtitle":503,"heroImage":9095,"ctaButton":526,"ctaLink":527},[483],{"data":9081,"content":9082,"nodeType":458},{},[9083,9089],{"data":9084,"content":9085,"nodeType":496},{},[9086],{"data":9087,"marks":9088,"value":495,"nodeType":85},{},[],{"data":9090,"content":9091,"nodeType":94},{},[9092],{"data":9093,"marks":9094,"value":156,"nodeType":85},{},[],{"metadata":9096,"sys":9099,"fields":9104},{"tags":9097,"concepts":9098},[],[],{"space":9100,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9102,"publishedVersion":64,"revision":46,"locale":29},{"sys":9101},{"type":12,"linkType":13,"id":14},{"sys":9103},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9105},{"url":518,"details":9106,"fileName":524,"contentType":525},{"size":520,"image":9107},{"width":522,"height":523},{"sys":9109,"fields":9112},{"id":9110,"createdAt":9111},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":9113,"slug":9114,"articleIntro":9113,"category":9115},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[9116],{"metadata":9117,"sys":9120,"fields":9127},{"tags":9118,"concepts":9119},[],[],{"space":9121,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9123,"publishedVersion":474,"revision":64,"contentType":9125,"locale":29},{"sys":9122},{"type":12,"linkType":13,"id":14},{"sys":9124},{"id":21,"type":12,"linkType":22},{"sys":9126},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9128,"metaTitle":484,"metaDescription":485,"mainTitle":9129,"subtitle":503,"heroImage":9144,"ctaButton":526,"ctaLink":527},[483],{"data":9130,"content":9131,"nodeType":458},{},[9132,9138],{"data":9133,"content":9134,"nodeType":496},{},[9135],{"data":9136,"marks":9137,"value":495,"nodeType":85},{},[],{"data":9139,"content":9140,"nodeType":94},{},[9141],{"data":9142,"marks":9143,"value":156,"nodeType":85},{},[],{"metadata":9145,"sys":9148,"fields":9153},{"tags":9146,"concepts":9147},[],[],{"space":9149,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9151,"publishedVersion":64,"revision":46,"locale":29},{"sys":9150},{"type":12,"linkType":13,"id":14},{"sys":9152},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9154},{"url":518,"details":9155,"fileName":524,"contentType":525},{"size":520,"image":9156},{"width":522,"height":523},{"sys":9158,"fields":9161},{"id":9159,"createdAt":9160},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":9162,"slug":9163,"articleIntro":-1,"category":9164},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[9165],{"metadata":9166,"sys":9169,"fields":9176},{"tags":9167,"concepts":9168},[],[],{"space":9170,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9172,"publishedVersion":474,"revision":64,"contentType":9174,"locale":29},{"sys":9171},{"type":12,"linkType":13,"id":14},{"sys":9173},{"id":21,"type":12,"linkType":22},{"sys":9175},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9177,"metaTitle":484,"metaDescription":485,"mainTitle":9178,"subtitle":503,"heroImage":9193,"ctaButton":526,"ctaLink":527},[483],{"data":9179,"content":9180,"nodeType":458},{},[9181,9187],{"data":9182,"content":9183,"nodeType":496},{},[9184],{"data":9185,"marks":9186,"value":495,"nodeType":85},{},[],{"data":9188,"content":9189,"nodeType":94},{},[9190],{"data":9191,"marks":9192,"value":156,"nodeType":85},{},[],{"metadata":9194,"sys":9197,"fields":9202},{"tags":9195,"concepts":9196},[],[],{"space":9198,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9200,"publishedVersion":64,"revision":46,"locale":29},{"sys":9199},{"type":12,"linkType":13,"id":14},{"sys":9201},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9203},{"url":518,"details":9204,"fileName":524,"contentType":525},{"size":520,"image":9205},{"width":522,"height":523},{"sys":9207,"fields":9210},{"id":9208,"createdAt":9209},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":9211,"slug":9212,"articleIntro":9211,"category":9213},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[9214],{"metadata":9215,"sys":9218,"fields":9225},{"tags":9216,"concepts":9217},[],[],{"space":9219,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9221,"publishedVersion":474,"revision":64,"contentType":9223,"locale":29},{"sys":9220},{"type":12,"linkType":13,"id":14},{"sys":9222},{"id":21,"type":12,"linkType":22},{"sys":9224},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9226,"metaTitle":484,"metaDescription":485,"mainTitle":9227,"subtitle":503,"heroImage":9242,"ctaButton":526,"ctaLink":527},[483],{"data":9228,"content":9229,"nodeType":458},{},[9230,9236],{"data":9231,"content":9232,"nodeType":496},{},[9233],{"data":9234,"marks":9235,"value":495,"nodeType":85},{},[],{"data":9237,"content":9238,"nodeType":94},{},[9239],{"data":9240,"marks":9241,"value":156,"nodeType":85},{},[],{"metadata":9243,"sys":9246,"fields":9251},{"tags":9244,"concepts":9245},[],[],{"space":9247,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9249,"publishedVersion":64,"revision":46,"locale":29},{"sys":9248},{"type":12,"linkType":13,"id":14},{"sys":9250},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9252},{"url":518,"details":9253,"fileName":524,"contentType":525},{"size":520,"image":9254},{"width":522,"height":523},{"sys":9256,"fields":9259},{"id":9257,"createdAt":9258},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":9260,"slug":9261,"articleIntro":9260,"category":9262},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[9263],{"metadata":9264,"sys":9267,"fields":9274},{"tags":9265,"concepts":9266},[],[],{"space":9268,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9270,"publishedVersion":474,"revision":64,"contentType":9272,"locale":29},{"sys":9269},{"type":12,"linkType":13,"id":14},{"sys":9271},{"id":21,"type":12,"linkType":22},{"sys":9273},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9275,"metaTitle":484,"metaDescription":485,"mainTitle":9276,"subtitle":503,"heroImage":9291,"ctaButton":526,"ctaLink":527},[483],{"data":9277,"content":9278,"nodeType":458},{},[9279,9285],{"data":9280,"content":9281,"nodeType":496},{},[9282],{"data":9283,"marks":9284,"value":495,"nodeType":85},{},[],{"data":9286,"content":9287,"nodeType":94},{},[9288],{"data":9289,"marks":9290,"value":156,"nodeType":85},{},[],{"metadata":9292,"sys":9295,"fields":9300},{"tags":9293,"concepts":9294},[],[],{"space":9296,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9298,"publishedVersion":64,"revision":46,"locale":29},{"sys":9297},{"type":12,"linkType":13,"id":14},{"sys":9299},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9301},{"url":518,"details":9302,"fileName":524,"contentType":525},{"size":520,"image":9303},{"width":522,"height":523},{"sys":9305,"fields":9308},{"id":9306,"createdAt":9307},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":9309,"slug":9310,"articleIntro":9309,"category":9311},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[9312],{"metadata":9313,"sys":9316,"fields":9323},{"tags":9314,"concepts":9315},[],[],{"space":9317,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9319,"publishedVersion":474,"revision":64,"contentType":9321,"locale":29},{"sys":9318},{"type":12,"linkType":13,"id":14},{"sys":9320},{"id":21,"type":12,"linkType":22},{"sys":9322},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9324,"metaTitle":484,"metaDescription":485,"mainTitle":9325,"subtitle":503,"heroImage":9340,"ctaButton":526,"ctaLink":527},[483],{"data":9326,"content":9327,"nodeType":458},{},[9328,9334],{"data":9329,"content":9330,"nodeType":496},{},[9331],{"data":9332,"marks":9333,"value":495,"nodeType":85},{},[],{"data":9335,"content":9336,"nodeType":94},{},[9337],{"data":9338,"marks":9339,"value":156,"nodeType":85},{},[],{"metadata":9341,"sys":9344,"fields":9349},{"tags":9342,"concepts":9343},[],[],{"space":9345,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9347,"publishedVersion":64,"revision":46,"locale":29},{"sys":9346},{"type":12,"linkType":13,"id":14},{"sys":9348},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9350},{"url":518,"details":9351,"fileName":524,"contentType":525},{"size":520,"image":9352},{"width":522,"height":523},{"sys":9354,"fields":9357},{"id":9355,"createdAt":9356},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":9358,"slug":9359,"articleIntro":-1,"category":9360},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[9361],{"metadata":9362,"sys":9365,"fields":9372},{"tags":9363,"concepts":9364},[],[],{"space":9366,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9368,"publishedVersion":474,"revision":64,"contentType":9370,"locale":29},{"sys":9367},{"type":12,"linkType":13,"id":14},{"sys":9369},{"id":21,"type":12,"linkType":22},{"sys":9371},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9373,"metaTitle":484,"metaDescription":485,"mainTitle":9374,"subtitle":503,"heroImage":9389,"ctaButton":526,"ctaLink":527},[483],{"data":9375,"content":9376,"nodeType":458},{},[9377,9383],{"data":9378,"content":9379,"nodeType":496},{},[9380],{"data":9381,"marks":9382,"value":495,"nodeType":85},{},[],{"data":9384,"content":9385,"nodeType":94},{},[9386],{"data":9387,"marks":9388,"value":156,"nodeType":85},{},[],{"metadata":9390,"sys":9393,"fields":9398},{"tags":9391,"concepts":9392},[],[],{"space":9394,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9396,"publishedVersion":64,"revision":46,"locale":29},{"sys":9395},{"type":12,"linkType":13,"id":14},{"sys":9397},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9399},{"url":518,"details":9400,"fileName":524,"contentType":525},{"size":520,"image":9401},{"width":522,"height":523},{"sys":9403,"fields":9406},{"id":9404,"createdAt":9405},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":9407,"slug":9408,"articleIntro":-1,"category":9409},"Compte 512 - Banques","compte-512-banques",[9410],{"metadata":9411,"sys":9414,"fields":9421},{"tags":9412,"concepts":9413},[],[],{"space":9415,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9417,"publishedVersion":474,"revision":64,"contentType":9419,"locale":29},{"sys":9416},{"type":12,"linkType":13,"id":14},{"sys":9418},{"id":21,"type":12,"linkType":22},{"sys":9420},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9422,"metaTitle":484,"metaDescription":485,"mainTitle":9423,"subtitle":503,"heroImage":9438,"ctaButton":526,"ctaLink":527},[483],{"data":9424,"content":9425,"nodeType":458},{},[9426,9432],{"data":9427,"content":9428,"nodeType":496},{},[9429],{"data":9430,"marks":9431,"value":495,"nodeType":85},{},[],{"data":9433,"content":9434,"nodeType":94},{},[9435],{"data":9436,"marks":9437,"value":156,"nodeType":85},{},[],{"metadata":9439,"sys":9442,"fields":9447},{"tags":9440,"concepts":9441},[],[],{"space":9443,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9445,"publishedVersion":64,"revision":46,"locale":29},{"sys":9444},{"type":12,"linkType":13,"id":14},{"sys":9446},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9448},{"url":518,"details":9449,"fileName":524,"contentType":525},{"size":520,"image":9450},{"width":522,"height":523},{"sys":9452,"fields":9455},{"id":9453,"createdAt":9454},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9456,"slug":9457,"articleIntro":9456,"category":9458},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9459],{"metadata":9460,"sys":9463,"fields":9470},{"tags":9461,"concepts":9462},[],[],{"space":9464,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9466,"publishedVersion":474,"revision":64,"contentType":9468,"locale":29},{"sys":9465},{"type":12,"linkType":13,"id":14},{"sys":9467},{"id":21,"type":12,"linkType":22},{"sys":9469},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9471,"metaTitle":484,"metaDescription":485,"mainTitle":9472,"subtitle":503,"heroImage":9487,"ctaButton":526,"ctaLink":527},[483],{"data":9473,"content":9474,"nodeType":458},{},[9475,9481],{"data":9476,"content":9477,"nodeType":496},{},[9478],{"data":9479,"marks":9480,"value":495,"nodeType":85},{},[],{"data":9482,"content":9483,"nodeType":94},{},[9484],{"data":9485,"marks":9486,"value":156,"nodeType":85},{},[],{"metadata":9488,"sys":9491,"fields":9496},{"tags":9489,"concepts":9490},[],[],{"space":9492,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9494,"publishedVersion":64,"revision":46,"locale":29},{"sys":9493},{"type":12,"linkType":13,"id":14},{"sys":9495},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9497},{"url":518,"details":9498,"fileName":524,"contentType":525},{"size":520,"image":9499},{"width":522,"height":523},{"sys":9501,"fields":9504},{"id":9502,"createdAt":9503},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":9505,"slug":9506,"articleIntro":9505,"category":9507},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[9508],{"metadata":9509,"sys":9512,"fields":9519},{"tags":9510,"concepts":9511},[],[],{"space":9513,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9515,"publishedVersion":474,"revision":64,"contentType":9517,"locale":29},{"sys":9514},{"type":12,"linkType":13,"id":14},{"sys":9516},{"id":21,"type":12,"linkType":22},{"sys":9518},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9520,"metaTitle":484,"metaDescription":485,"mainTitle":9521,"subtitle":503,"heroImage":9536,"ctaButton":526,"ctaLink":527},[483],{"data":9522,"content":9523,"nodeType":458},{},[9524,9530],{"data":9525,"content":9526,"nodeType":496},{},[9527],{"data":9528,"marks":9529,"value":495,"nodeType":85},{},[],{"data":9531,"content":9532,"nodeType":94},{},[9533],{"data":9534,"marks":9535,"value":156,"nodeType":85},{},[],{"metadata":9537,"sys":9540,"fields":9545},{"tags":9538,"concepts":9539},[],[],{"space":9541,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9543,"publishedVersion":64,"revision":46,"locale":29},{"sys":9542},{"type":12,"linkType":13,"id":14},{"sys":9544},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9546},{"url":518,"details":9547,"fileName":524,"contentType":525},{"size":520,"image":9548},{"width":522,"height":523},{"sys":9550,"fields":9553},{"id":9551,"createdAt":9552},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":9554,"slug":9555,"articleIntro":9554,"category":9556},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[9557],{"metadata":9558,"sys":9561,"fields":9568},{"tags":9559,"concepts":9560},[],[],{"space":9562,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9564,"publishedVersion":474,"revision":64,"contentType":9566,"locale":29},{"sys":9563},{"type":12,"linkType":13,"id":14},{"sys":9565},{"id":21,"type":12,"linkType":22},{"sys":9567},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9569,"metaTitle":484,"metaDescription":485,"mainTitle":9570,"subtitle":503,"heroImage":9585,"ctaButton":526,"ctaLink":527},[483],{"data":9571,"content":9572,"nodeType":458},{},[9573,9579],{"data":9574,"content":9575,"nodeType":496},{},[9576],{"data":9577,"marks":9578,"value":495,"nodeType":85},{},[],{"data":9580,"content":9581,"nodeType":94},{},[9582],{"data":9583,"marks":9584,"value":156,"nodeType":85},{},[],{"metadata":9586,"sys":9589,"fields":9594},{"tags":9587,"concepts":9588},[],[],{"space":9590,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9592,"publishedVersion":64,"revision":46,"locale":29},{"sys":9591},{"type":12,"linkType":13,"id":14},{"sys":9593},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9595},{"url":518,"details":9596,"fileName":524,"contentType":525},{"size":520,"image":9597},{"width":522,"height":523},{"sys":9599,"fields":9602},{"id":9600,"createdAt":9601},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":9603,"slug":9604,"articleIntro":9603,"category":9605},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[9606],{"metadata":9607,"sys":9610,"fields":9617},{"tags":9608,"concepts":9609},[],[],{"space":9611,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9613,"publishedVersion":474,"revision":64,"contentType":9615,"locale":29},{"sys":9612},{"type":12,"linkType":13,"id":14},{"sys":9614},{"id":21,"type":12,"linkType":22},{"sys":9616},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9618,"metaTitle":484,"metaDescription":485,"mainTitle":9619,"subtitle":503,"heroImage":9634,"ctaButton":526,"ctaLink":527},[483],{"data":9620,"content":9621,"nodeType":458},{},[9622,9628],{"data":9623,"content":9624,"nodeType":496},{},[9625],{"data":9626,"marks":9627,"value":495,"nodeType":85},{},[],{"data":9629,"content":9630,"nodeType":94},{},[9631],{"data":9632,"marks":9633,"value":156,"nodeType":85},{},[],{"metadata":9635,"sys":9638,"fields":9643},{"tags":9636,"concepts":9637},[],[],{"space":9639,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9641,"publishedVersion":64,"revision":46,"locale":29},{"sys":9640},{"type":12,"linkType":13,"id":14},{"sys":9642},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9644},{"url":518,"details":9645,"fileName":524,"contentType":525},{"size":520,"image":9646},{"width":522,"height":523},{"sys":9648,"fields":9651},{"id":9649,"createdAt":9650},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":9652,"slug":9653,"articleIntro":9652,"category":9654},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[9655],{"metadata":9656,"sys":9659,"fields":9666},{"tags":9657,"concepts":9658},[],[],{"space":9660,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9662,"publishedVersion":474,"revision":64,"contentType":9664,"locale":29},{"sys":9661},{"type":12,"linkType":13,"id":14},{"sys":9663},{"id":21,"type":12,"linkType":22},{"sys":9665},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9667,"metaTitle":484,"metaDescription":485,"mainTitle":9668,"subtitle":503,"heroImage":9683,"ctaButton":526,"ctaLink":527},[483],{"data":9669,"content":9670,"nodeType":458},{},[9671,9677],{"data":9672,"content":9673,"nodeType":496},{},[9674],{"data":9675,"marks":9676,"value":495,"nodeType":85},{},[],{"data":9678,"content":9679,"nodeType":94},{},[9680],{"data":9681,"marks":9682,"value":156,"nodeType":85},{},[],{"metadata":9684,"sys":9687,"fields":9692},{"tags":9685,"concepts":9686},[],[],{"space":9688,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9690,"publishedVersion":64,"revision":46,"locale":29},{"sys":9689},{"type":12,"linkType":13,"id":14},{"sys":9691},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9693},{"url":518,"details":9694,"fileName":524,"contentType":525},{"size":520,"image":9695},{"width":522,"height":523},{"sys":9697,"fields":9700},{"id":9698,"createdAt":9699},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":9701,"slug":9702,"articleIntro":-1,"category":9703},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[9704],{"metadata":9705,"sys":9708,"fields":9715},{"tags":9706,"concepts":9707},[],[],{"space":9709,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9711,"publishedVersion":474,"revision":64,"contentType":9713,"locale":29},{"sys":9710},{"type":12,"linkType":13,"id":14},{"sys":9712},{"id":21,"type":12,"linkType":22},{"sys":9714},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9716,"metaTitle":484,"metaDescription":485,"mainTitle":9717,"subtitle":503,"heroImage":9732,"ctaButton":526,"ctaLink":527},[483],{"data":9718,"content":9719,"nodeType":458},{},[9720,9726],{"data":9721,"content":9722,"nodeType":496},{},[9723],{"data":9724,"marks":9725,"value":495,"nodeType":85},{},[],{"data":9727,"content":9728,"nodeType":94},{},[9729],{"data":9730,"marks":9731,"value":156,"nodeType":85},{},[],{"metadata":9733,"sys":9736,"fields":9741},{"tags":9734,"concepts":9735},[],[],{"space":9737,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9739,"publishedVersion":64,"revision":46,"locale":29},{"sys":9738},{"type":12,"linkType":13,"id":14},{"sys":9740},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9742},{"url":518,"details":9743,"fileName":524,"contentType":525},{"size":520,"image":9744},{"width":522,"height":523},{"sys":9746,"fields":9749},{"id":9747,"createdAt":9748},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":9750,"slug":9751,"articleIntro":9750,"category":9752},"Compte 451 - Groupe","compte-451-groupe",[9753],{"metadata":9754,"sys":9757,"fields":9764},{"tags":9755,"concepts":9756},[],[],{"space":9758,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9760,"publishedVersion":474,"revision":64,"contentType":9762,"locale":29},{"sys":9759},{"type":12,"linkType":13,"id":14},{"sys":9761},{"id":21,"type":12,"linkType":22},{"sys":9763},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9765,"metaTitle":484,"metaDescription":485,"mainTitle":9766,"subtitle":503,"heroImage":9781,"ctaButton":526,"ctaLink":527},[483],{"data":9767,"content":9768,"nodeType":458},{},[9769,9775],{"data":9770,"content":9771,"nodeType":496},{},[9772],{"data":9773,"marks":9774,"value":495,"nodeType":85},{},[],{"data":9776,"content":9777,"nodeType":94},{},[9778],{"data":9779,"marks":9780,"value":156,"nodeType":85},{},[],{"metadata":9782,"sys":9785,"fields":9790},{"tags":9783,"concepts":9784},[],[],{"space":9786,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9788,"publishedVersion":64,"revision":46,"locale":29},{"sys":9787},{"type":12,"linkType":13,"id":14},{"sys":9789},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9791},{"url":518,"details":9792,"fileName":524,"contentType":525},{"size":520,"image":9793},{"width":522,"height":523},{"sys":9795,"fields":9798},{"id":9796,"createdAt":9797},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":9799,"slug":9800,"articleIntro":9799,"category":9801},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[9802],{"metadata":9803,"sys":9806,"fields":9813},{"tags":9804,"concepts":9805},[],[],{"space":9807,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9809,"publishedVersion":474,"revision":64,"contentType":9811,"locale":29},{"sys":9808},{"type":12,"linkType":13,"id":14},{"sys":9810},{"id":21,"type":12,"linkType":22},{"sys":9812},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9814,"metaTitle":484,"metaDescription":485,"mainTitle":9815,"subtitle":503,"heroImage":9830,"ctaButton":526,"ctaLink":527},[483],{"data":9816,"content":9817,"nodeType":458},{},[9818,9824],{"data":9819,"content":9820,"nodeType":496},{},[9821],{"data":9822,"marks":9823,"value":495,"nodeType":85},{},[],{"data":9825,"content":9826,"nodeType":94},{},[9827],{"data":9828,"marks":9829,"value":156,"nodeType":85},{},[],{"metadata":9831,"sys":9834,"fields":9839},{"tags":9832,"concepts":9833},[],[],{"space":9835,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9837,"publishedVersion":64,"revision":46,"locale":29},{"sys":9836},{"type":12,"linkType":13,"id":14},{"sys":9838},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9840},{"url":518,"details":9841,"fileName":524,"contentType":525},{"size":520,"image":9842},{"width":522,"height":523},{"sys":9844,"fields":9847},{"id":9845,"createdAt":9846},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":9848,"slug":9849,"articleIntro":9848,"category":9850},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[9851],{"metadata":9852,"sys":9855,"fields":9862},{"tags":9853,"concepts":9854},[],[],{"space":9856,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9858,"publishedVersion":474,"revision":64,"contentType":9860,"locale":29},{"sys":9857},{"type":12,"linkType":13,"id":14},{"sys":9859},{"id":21,"type":12,"linkType":22},{"sys":9861},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9863,"metaTitle":484,"metaDescription":485,"mainTitle":9864,"subtitle":503,"heroImage":9879,"ctaButton":526,"ctaLink":527},[483],{"data":9865,"content":9866,"nodeType":458},{},[9867,9873],{"data":9868,"content":9869,"nodeType":496},{},[9870],{"data":9871,"marks":9872,"value":495,"nodeType":85},{},[],{"data":9874,"content":9875,"nodeType":94},{},[9876],{"data":9877,"marks":9878,"value":156,"nodeType":85},{},[],{"metadata":9880,"sys":9883,"fields":9888},{"tags":9881,"concepts":9882},[],[],{"space":9884,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9886,"publishedVersion":64,"revision":46,"locale":29},{"sys":9885},{"type":12,"linkType":13,"id":14},{"sys":9887},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9889},{"url":518,"details":9890,"fileName":524,"contentType":525},{"size":520,"image":9891},{"width":522,"height":523},{"sys":9893,"fields":9896},{"id":9894,"createdAt":9895},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":9897,"slug":9898,"articleIntro":9897,"category":9899},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[9900],{"metadata":9901,"sys":9904,"fields":9911},{"tags":9902,"concepts":9903},[],[],{"space":9905,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9907,"publishedVersion":474,"revision":64,"contentType":9909,"locale":29},{"sys":9906},{"type":12,"linkType":13,"id":14},{"sys":9908},{"id":21,"type":12,"linkType":22},{"sys":9910},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9912,"metaTitle":484,"metaDescription":485,"mainTitle":9913,"subtitle":503,"heroImage":9928,"ctaButton":526,"ctaLink":527},[483],{"data":9914,"content":9915,"nodeType":458},{},[9916,9922],{"data":9917,"content":9918,"nodeType":496},{},[9919],{"data":9920,"marks":9921,"value":495,"nodeType":85},{},[],{"data":9923,"content":9924,"nodeType":94},{},[9925],{"data":9926,"marks":9927,"value":156,"nodeType":85},{},[],{"metadata":9929,"sys":9932,"fields":9937},{"tags":9930,"concepts":9931},[],[],{"space":9933,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9935,"publishedVersion":64,"revision":46,"locale":29},{"sys":9934},{"type":12,"linkType":13,"id":14},{"sys":9936},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9938},{"url":518,"details":9939,"fileName":524,"contentType":525},{"size":520,"image":9940},{"width":522,"height":523},{"sys":9942,"fields":9945},{"id":9943,"createdAt":9944},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":9946,"slug":9947,"articleIntro":9946,"category":9948},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[9949],{"metadata":9950,"sys":9953,"fields":9960},{"tags":9951,"concepts":9952},[],[],{"space":9954,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":9956,"publishedVersion":474,"revision":64,"contentType":9958,"locale":29},{"sys":9955},{"type":12,"linkType":13,"id":14},{"sys":9957},{"id":21,"type":12,"linkType":22},{"sys":9959},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":9961,"metaTitle":484,"metaDescription":485,"mainTitle":9962,"subtitle":503,"heroImage":9977,"ctaButton":526,"ctaLink":527},[483],{"data":9963,"content":9964,"nodeType":458},{},[9965,9971],{"data":9966,"content":9967,"nodeType":496},{},[9968],{"data":9969,"marks":9970,"value":495,"nodeType":85},{},[],{"data":9972,"content":9973,"nodeType":94},{},[9974],{"data":9975,"marks":9976,"value":156,"nodeType":85},{},[],{"metadata":9978,"sys":9981,"fields":9986},{"tags":9979,"concepts":9980},[],[],{"space":9982,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":9984,"publishedVersion":64,"revision":46,"locale":29},{"sys":9983},{"type":12,"linkType":13,"id":14},{"sys":9985},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":9987},{"url":518,"details":9988,"fileName":524,"contentType":525},{"size":520,"image":9989},{"width":522,"height":523},{"sys":9991,"fields":9994},{"id":9992,"createdAt":9993},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":9995,"slug":9996,"articleIntro":-1,"category":9997},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[9998],{"metadata":9999,"sys":10002,"fields":10009},{"tags":10000,"concepts":10001},[],[],{"space":10003,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10005,"publishedVersion":474,"revision":64,"contentType":10007,"locale":29},{"sys":10004},{"type":12,"linkType":13,"id":14},{"sys":10006},{"id":21,"type":12,"linkType":22},{"sys":10008},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10010,"metaTitle":484,"metaDescription":485,"mainTitle":10011,"subtitle":503,"heroImage":10026,"ctaButton":526,"ctaLink":527},[483],{"data":10012,"content":10013,"nodeType":458},{},[10014,10020],{"data":10015,"content":10016,"nodeType":496},{},[10017],{"data":10018,"marks":10019,"value":495,"nodeType":85},{},[],{"data":10021,"content":10022,"nodeType":94},{},[10023],{"data":10024,"marks":10025,"value":156,"nodeType":85},{},[],{"metadata":10027,"sys":10030,"fields":10035},{"tags":10028,"concepts":10029},[],[],{"space":10031,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10033,"publishedVersion":64,"revision":46,"locale":29},{"sys":10032},{"type":12,"linkType":13,"id":14},{"sys":10034},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10036},{"url":518,"details":10037,"fileName":524,"contentType":525},{"size":520,"image":10038},{"width":522,"height":523},{"sys":10040,"fields":10043},{"id":10041,"createdAt":10042},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":10044,"slug":10045,"articleIntro":10044,"category":10046},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[10047],{"metadata":10048,"sys":10051,"fields":10058},{"tags":10049,"concepts":10050},[],[],{"space":10052,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10054,"publishedVersion":474,"revision":64,"contentType":10056,"locale":29},{"sys":10053},{"type":12,"linkType":13,"id":14},{"sys":10055},{"id":21,"type":12,"linkType":22},{"sys":10057},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10059,"metaTitle":484,"metaDescription":485,"mainTitle":10060,"subtitle":503,"heroImage":10075,"ctaButton":526,"ctaLink":527},[483],{"data":10061,"content":10062,"nodeType":458},{},[10063,10069],{"data":10064,"content":10065,"nodeType":496},{},[10066],{"data":10067,"marks":10068,"value":495,"nodeType":85},{},[],{"data":10070,"content":10071,"nodeType":94},{},[10072],{"data":10073,"marks":10074,"value":156,"nodeType":85},{},[],{"metadata":10076,"sys":10079,"fields":10084},{"tags":10077,"concepts":10078},[],[],{"space":10080,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10082,"publishedVersion":64,"revision":46,"locale":29},{"sys":10081},{"type":12,"linkType":13,"id":14},{"sys":10083},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10085},{"url":518,"details":10086,"fileName":524,"contentType":525},{"size":520,"image":10087},{"width":522,"height":523},{"sys":10089,"fields":10092},{"id":10090,"createdAt":10091},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":10093,"slug":10094,"articleIntro":-1,"category":10095},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[10096],{"metadata":10097,"sys":10100,"fields":10107},{"tags":10098,"concepts":10099},[],[],{"space":10101,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10103,"publishedVersion":474,"revision":64,"contentType":10105,"locale":29},{"sys":10102},{"type":12,"linkType":13,"id":14},{"sys":10104},{"id":21,"type":12,"linkType":22},{"sys":10106},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10108,"metaTitle":484,"metaDescription":485,"mainTitle":10109,"subtitle":503,"heroImage":10124,"ctaButton":526,"ctaLink":527},[483],{"data":10110,"content":10111,"nodeType":458},{},[10112,10118],{"data":10113,"content":10114,"nodeType":496},{},[10115],{"data":10116,"marks":10117,"value":495,"nodeType":85},{},[],{"data":10119,"content":10120,"nodeType":94},{},[10121],{"data":10122,"marks":10123,"value":156,"nodeType":85},{},[],{"metadata":10125,"sys":10128,"fields":10133},{"tags":10126,"concepts":10127},[],[],{"space":10129,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10131,"publishedVersion":64,"revision":46,"locale":29},{"sys":10130},{"type":12,"linkType":13,"id":14},{"sys":10132},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10134},{"url":518,"details":10135,"fileName":524,"contentType":525},{"size":520,"image":10136},{"width":522,"height":523},{"sys":10138,"fields":10141},{"id":10139,"createdAt":10140},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":10142,"slug":10143,"articleIntro":-1,"category":10144},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[10145],{"metadata":10146,"sys":10149,"fields":10156},{"tags":10147,"concepts":10148},[],[],{"space":10150,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10152,"publishedVersion":474,"revision":64,"contentType":10154,"locale":29},{"sys":10151},{"type":12,"linkType":13,"id":14},{"sys":10153},{"id":21,"type":12,"linkType":22},{"sys":10155},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10157,"metaTitle":484,"metaDescription":485,"mainTitle":10158,"subtitle":503,"heroImage":10173,"ctaButton":526,"ctaLink":527},[483],{"data":10159,"content":10160,"nodeType":458},{},[10161,10167],{"data":10162,"content":10163,"nodeType":496},{},[10164],{"data":10165,"marks":10166,"value":495,"nodeType":85},{},[],{"data":10168,"content":10169,"nodeType":94},{},[10170],{"data":10171,"marks":10172,"value":156,"nodeType":85},{},[],{"metadata":10174,"sys":10177,"fields":10182},{"tags":10175,"concepts":10176},[],[],{"space":10178,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10180,"publishedVersion":64,"revision":46,"locale":29},{"sys":10179},{"type":12,"linkType":13,"id":14},{"sys":10181},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10183},{"url":518,"details":10184,"fileName":524,"contentType":525},{"size":520,"image":10185},{"width":522,"height":523},{"sys":10187,"fields":10190},{"id":10188,"createdAt":10189},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":10191,"slug":10192,"articleIntro":-1,"category":10193},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[10194],{"metadata":10195,"sys":10198,"fields":10205},{"tags":10196,"concepts":10197},[],[],{"space":10199,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10201,"publishedVersion":474,"revision":64,"contentType":10203,"locale":29},{"sys":10200},{"type":12,"linkType":13,"id":14},{"sys":10202},{"id":21,"type":12,"linkType":22},{"sys":10204},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10206,"metaTitle":484,"metaDescription":485,"mainTitle":10207,"subtitle":503,"heroImage":10222,"ctaButton":526,"ctaLink":527},[483],{"data":10208,"content":10209,"nodeType":458},{},[10210,10216],{"data":10211,"content":10212,"nodeType":496},{},[10213],{"data":10214,"marks":10215,"value":495,"nodeType":85},{},[],{"data":10217,"content":10218,"nodeType":94},{},[10219],{"data":10220,"marks":10221,"value":156,"nodeType":85},{},[],{"metadata":10223,"sys":10226,"fields":10231},{"tags":10224,"concepts":10225},[],[],{"space":10227,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10229,"publishedVersion":64,"revision":46,"locale":29},{"sys":10228},{"type":12,"linkType":13,"id":14},{"sys":10230},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10232},{"url":518,"details":10233,"fileName":524,"contentType":525},{"size":520,"image":10234},{"width":522,"height":523},{"sys":10236,"fields":10239},{"id":10237,"createdAt":10238},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":10240,"slug":10241,"articleIntro":10240,"category":10242},"473 - Comptes d'attente","compte-473-comptes-d-attente",[10243],{"metadata":10244,"sys":10247,"fields":10254},{"tags":10245,"concepts":10246},[],[],{"space":10248,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10250,"publishedVersion":474,"revision":64,"contentType":10252,"locale":29},{"sys":10249},{"type":12,"linkType":13,"id":14},{"sys":10251},{"id":21,"type":12,"linkType":22},{"sys":10253},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10255,"metaTitle":484,"metaDescription":485,"mainTitle":10256,"subtitle":503,"heroImage":10271,"ctaButton":526,"ctaLink":527},[483],{"data":10257,"content":10258,"nodeType":458},{},[10259,10265],{"data":10260,"content":10261,"nodeType":496},{},[10262],{"data":10263,"marks":10264,"value":495,"nodeType":85},{},[],{"data":10266,"content":10267,"nodeType":94},{},[10268],{"data":10269,"marks":10270,"value":156,"nodeType":85},{},[],{"metadata":10272,"sys":10275,"fields":10280},{"tags":10273,"concepts":10274},[],[],{"space":10276,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10278,"publishedVersion":64,"revision":46,"locale":29},{"sys":10277},{"type":12,"linkType":13,"id":14},{"sys":10279},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10281},{"url":518,"details":10282,"fileName":524,"contentType":525},{"size":520,"image":10283},{"width":522,"height":523},{"sys":10285,"fields":10288},{"id":10286,"createdAt":10287},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":10289,"slug":10290,"articleIntro":10289,"category":10291},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[10292],{"metadata":10293,"sys":10296,"fields":10303},{"tags":10294,"concepts":10295},[],[],{"space":10297,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10299,"publishedVersion":474,"revision":64,"contentType":10301,"locale":29},{"sys":10298},{"type":12,"linkType":13,"id":14},{"sys":10300},{"id":21,"type":12,"linkType":22},{"sys":10302},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10304,"metaTitle":484,"metaDescription":485,"mainTitle":10305,"subtitle":503,"heroImage":10320,"ctaButton":526,"ctaLink":527},[483],{"data":10306,"content":10307,"nodeType":458},{},[10308,10314],{"data":10309,"content":10310,"nodeType":496},{},[10311],{"data":10312,"marks":10313,"value":495,"nodeType":85},{},[],{"data":10315,"content":10316,"nodeType":94},{},[10317],{"data":10318,"marks":10319,"value":156,"nodeType":85},{},[],{"metadata":10321,"sys":10324,"fields":10329},{"tags":10322,"concepts":10323},[],[],{"space":10325,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10327,"publishedVersion":64,"revision":46,"locale":29},{"sys":10326},{"type":12,"linkType":13,"id":14},{"sys":10328},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10330},{"url":518,"details":10331,"fileName":524,"contentType":525},{"size":520,"image":10332},{"width":522,"height":523},{"sys":10334,"fields":10337},{"id":10335,"createdAt":10336},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":10338,"slug":10339,"articleIntro":10338,"category":10340},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[10341],{"metadata":10342,"sys":10345,"fields":10352},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10348,"publishedVersion":474,"revision":64,"contentType":10350,"locale":29},{"sys":10347},{"type":12,"linkType":13,"id":14},{"sys":10349},{"id":21,"type":12,"linkType":22},{"sys":10351},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10353,"metaTitle":484,"metaDescription":485,"mainTitle":10354,"subtitle":503,"heroImage":10369,"ctaButton":526,"ctaLink":527},[483],{"data":10355,"content":10356,"nodeType":458},{},[10357,10363],{"data":10358,"content":10359,"nodeType":496},{},[10360],{"data":10361,"marks":10362,"value":495,"nodeType":85},{},[],{"data":10364,"content":10365,"nodeType":94},{},[10366],{"data":10367,"marks":10368,"value":156,"nodeType":85},{},[],{"metadata":10370,"sys":10373,"fields":10378},{"tags":10371,"concepts":10372},[],[],{"space":10374,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10376,"publishedVersion":64,"revision":46,"locale":29},{"sys":10375},{"type":12,"linkType":13,"id":14},{"sys":10377},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10379},{"url":518,"details":10380,"fileName":524,"contentType":525},{"size":520,"image":10381},{"width":522,"height":523},{"sys":10383,"fields":10386},{"id":10384,"createdAt":10385},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":10387,"slug":10388,"articleIntro":10387,"category":10389},"2185 - Cheptel","compte-2185-cheptel",[10390],{"metadata":10391,"sys":10394,"fields":10401},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10397,"publishedVersion":474,"revision":64,"contentType":10399,"locale":29},{"sys":10396},{"type":12,"linkType":13,"id":14},{"sys":10398},{"id":21,"type":12,"linkType":22},{"sys":10400},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10402,"metaTitle":484,"metaDescription":485,"mainTitle":10403,"subtitle":503,"heroImage":10418,"ctaButton":526,"ctaLink":527},[483],{"data":10404,"content":10405,"nodeType":458},{},[10406,10412],{"data":10407,"content":10408,"nodeType":496},{},[10409],{"data":10410,"marks":10411,"value":495,"nodeType":85},{},[],{"data":10413,"content":10414,"nodeType":94},{},[10415],{"data":10416,"marks":10417,"value":156,"nodeType":85},{},[],{"metadata":10419,"sys":10422,"fields":10427},{"tags":10420,"concepts":10421},[],[],{"space":10423,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10425,"publishedVersion":64,"revision":46,"locale":29},{"sys":10424},{"type":12,"linkType":13,"id":14},{"sys":10426},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10428},{"url":518,"details":10429,"fileName":524,"contentType":525},{"size":520,"image":10430},{"width":522,"height":523},{"sys":10432,"fields":10435},{"id":10433,"createdAt":10434},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":10436,"slug":10437,"articleIntro":10436,"category":10438},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[10439],{"metadata":10440,"sys":10443,"fields":10450},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10446,"publishedVersion":474,"revision":64,"contentType":10448,"locale":29},{"sys":10445},{"type":12,"linkType":13,"id":14},{"sys":10447},{"id":21,"type":12,"linkType":22},{"sys":10449},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10451,"metaTitle":484,"metaDescription":485,"mainTitle":10452,"subtitle":503,"heroImage":10467,"ctaButton":526,"ctaLink":527},[483],{"data":10453,"content":10454,"nodeType":458},{},[10455,10461],{"data":10456,"content":10457,"nodeType":496},{},[10458],{"data":10459,"marks":10460,"value":495,"nodeType":85},{},[],{"data":10462,"content":10463,"nodeType":94},{},[10464],{"data":10465,"marks":10466,"value":156,"nodeType":85},{},[],{"metadata":10468,"sys":10471,"fields":10476},{"tags":10469,"concepts":10470},[],[],{"space":10472,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10474,"publishedVersion":64,"revision":46,"locale":29},{"sys":10473},{"type":12,"linkType":13,"id":14},{"sys":10475},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10477},{"url":518,"details":10478,"fileName":524,"contentType":525},{"size":520,"image":10479},{"width":522,"height":523},{"sys":10481,"fields":10484},{"id":10482,"createdAt":10483},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":10485,"slug":10486,"articleIntro":10485,"category":10487},"2313 - Constructions","compte-2313-constructions",[10488],{"metadata":10489,"sys":10492,"fields":10499},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10495,"publishedVersion":474,"revision":64,"contentType":10497,"locale":29},{"sys":10494},{"type":12,"linkType":13,"id":14},{"sys":10496},{"id":21,"type":12,"linkType":22},{"sys":10498},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10500,"metaTitle":484,"metaDescription":485,"mainTitle":10501,"subtitle":503,"heroImage":10516,"ctaButton":526,"ctaLink":527},[483],{"data":10502,"content":10503,"nodeType":458},{},[10504,10510],{"data":10505,"content":10506,"nodeType":496},{},[10507],{"data":10508,"marks":10509,"value":495,"nodeType":85},{},[],{"data":10511,"content":10512,"nodeType":94},{},[10513],{"data":10514,"marks":10515,"value":156,"nodeType":85},{},[],{"metadata":10517,"sys":10520,"fields":10525},{"tags":10518,"concepts":10519},[],[],{"space":10521,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10523,"publishedVersion":64,"revision":46,"locale":29},{"sys":10522},{"type":12,"linkType":13,"id":14},{"sys":10524},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10526},{"url":518,"details":10527,"fileName":524,"contentType":525},{"size":520,"image":10528},{"width":522,"height":523},{"sys":10530,"fields":10533},{"id":10531,"createdAt":10532},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":10534,"slug":10535,"articleIntro":-1,"category":10536},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[10537],{"metadata":10538,"sys":10541,"fields":10548},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10544,"publishedVersion":474,"revision":64,"contentType":10546,"locale":29},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":21,"type":12,"linkType":22},{"sys":10547},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10549,"metaTitle":484,"metaDescription":485,"mainTitle":10550,"subtitle":503,"heroImage":10565,"ctaButton":526,"ctaLink":527},[483],{"data":10551,"content":10552,"nodeType":458},{},[10553,10559],{"data":10554,"content":10555,"nodeType":496},{},[10556],{"data":10557,"marks":10558,"value":495,"nodeType":85},{},[],{"data":10560,"content":10561,"nodeType":94},{},[10562],{"data":10563,"marks":10564,"value":156,"nodeType":85},{},[],{"metadata":10566,"sys":10569,"fields":10574},{"tags":10567,"concepts":10568},[],[],{"space":10570,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10572,"publishedVersion":64,"revision":46,"locale":29},{"sys":10571},{"type":12,"linkType":13,"id":14},{"sys":10573},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10575},{"url":518,"details":10576,"fileName":524,"contentType":525},{"size":520,"image":10577},{"width":522,"height":523},{"sys":10579,"fields":10582},{"id":10580,"createdAt":10581},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":10583,"slug":10584,"articleIntro":10585,"category":10586},"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.",[10587],{"metadata":10588,"sys":10591,"fields":10598},{"tags":10589,"concepts":10590},[],[],{"space":10592,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10594,"publishedVersion":474,"revision":64,"contentType":10596,"locale":29},{"sys":10593},{"type":12,"linkType":13,"id":14},{"sys":10595},{"id":21,"type":12,"linkType":22},{"sys":10597},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10599,"metaTitle":484,"metaDescription":485,"mainTitle":10600,"subtitle":503,"heroImage":10615,"ctaButton":526,"ctaLink":527},[483],{"data":10601,"content":10602,"nodeType":458},{},[10603,10609],{"data":10604,"content":10605,"nodeType":496},{},[10606],{"data":10607,"marks":10608,"value":495,"nodeType":85},{},[],{"data":10610,"content":10611,"nodeType":94},{},[10612],{"data":10613,"marks":10614,"value":156,"nodeType":85},{},[],{"metadata":10616,"sys":10619,"fields":10624},{"tags":10617,"concepts":10618},[],[],{"space":10620,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10622,"publishedVersion":64,"revision":46,"locale":29},{"sys":10621},{"type":12,"linkType":13,"id":14},{"sys":10623},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10625},{"url":518,"details":10626,"fileName":524,"contentType":525},{"size":520,"image":10627},{"width":522,"height":523},{"sys":10629,"fields":10632},{"id":10630,"createdAt":10631},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":10633,"slug":10634,"articleIntro":10633,"category":10635},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[10636],{"metadata":10637,"sys":10640,"fields":10647},{"tags":10638,"concepts":10639},[],[],{"space":10641,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10643,"publishedVersion":474,"revision":64,"contentType":10645,"locale":29},{"sys":10642},{"type":12,"linkType":13,"id":14},{"sys":10644},{"id":21,"type":12,"linkType":22},{"sys":10646},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10648,"metaTitle":484,"metaDescription":485,"mainTitle":10649,"subtitle":503,"heroImage":10664,"ctaButton":526,"ctaLink":527},[483],{"data":10650,"content":10651,"nodeType":458},{},[10652,10658],{"data":10653,"content":10654,"nodeType":496},{},[10655],{"data":10656,"marks":10657,"value":495,"nodeType":85},{},[],{"data":10659,"content":10660,"nodeType":94},{},[10661],{"data":10662,"marks":10663,"value":156,"nodeType":85},{},[],{"metadata":10665,"sys":10668,"fields":10673},{"tags":10666,"concepts":10667},[],[],{"space":10669,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10671,"publishedVersion":64,"revision":46,"locale":29},{"sys":10670},{"type":12,"linkType":13,"id":14},{"sys":10672},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10674},{"url":518,"details":10675,"fileName":524,"contentType":525},{"size":520,"image":10676},{"width":522,"height":523},{"sys":10678,"fields":10681},{"id":10679,"createdAt":10680},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":10682,"slug":10683,"articleIntro":10682,"category":10684},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[10685],{"metadata":10686,"sys":10689,"fields":10696},{"tags":10687,"concepts":10688},[],[],{"space":10690,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10692,"publishedVersion":474,"revision":64,"contentType":10694,"locale":29},{"sys":10691},{"type":12,"linkType":13,"id":14},{"sys":10693},{"id":21,"type":12,"linkType":22},{"sys":10695},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10697,"metaTitle":484,"metaDescription":485,"mainTitle":10698,"subtitle":503,"heroImage":10713,"ctaButton":526,"ctaLink":527},[483],{"data":10699,"content":10700,"nodeType":458},{},[10701,10707],{"data":10702,"content":10703,"nodeType":496},{},[10704],{"data":10705,"marks":10706,"value":495,"nodeType":85},{},[],{"data":10708,"content":10709,"nodeType":94},{},[10710],{"data":10711,"marks":10712,"value":156,"nodeType":85},{},[],{"metadata":10714,"sys":10717,"fields":10722},{"tags":10715,"concepts":10716},[],[],{"space":10718,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10720,"publishedVersion":64,"revision":46,"locale":29},{"sys":10719},{"type":12,"linkType":13,"id":14},{"sys":10721},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10723},{"url":518,"details":10724,"fileName":524,"contentType":525},{"size":520,"image":10725},{"width":522,"height":523},{"sys":10727,"fields":10730},{"id":10728,"createdAt":10729},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":10731,"slug":10732,"articleIntro":10731,"category":10733},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[10734],{"metadata":10735,"sys":10738,"fields":10745},{"tags":10736,"concepts":10737},[],[],{"space":10739,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10741,"publishedVersion":474,"revision":64,"contentType":10743,"locale":29},{"sys":10740},{"type":12,"linkType":13,"id":14},{"sys":10742},{"id":21,"type":12,"linkType":22},{"sys":10744},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10746,"metaTitle":484,"metaDescription":485,"mainTitle":10747,"subtitle":503,"heroImage":10762,"ctaButton":526,"ctaLink":527},[483],{"data":10748,"content":10749,"nodeType":458},{},[10750,10756],{"data":10751,"content":10752,"nodeType":496},{},[10753],{"data":10754,"marks":10755,"value":495,"nodeType":85},{},[],{"data":10757,"content":10758,"nodeType":94},{},[10759],{"data":10760,"marks":10761,"value":156,"nodeType":85},{},[],{"metadata":10763,"sys":10766,"fields":10771},{"tags":10764,"concepts":10765},[],[],{"space":10767,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10769,"publishedVersion":64,"revision":46,"locale":29},{"sys":10768},{"type":12,"linkType":13,"id":14},{"sys":10770},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10772},{"url":518,"details":10773,"fileName":524,"contentType":525},{"size":520,"image":10774},{"width":522,"height":523},{"sys":10776,"fields":10779},{"id":10777,"createdAt":10778},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":10780,"slug":10781,"articleIntro":10780,"category":10782},"4886 - Charges","compte-4886-charges",[10783],{"metadata":10784,"sys":10787,"fields":10794},{"tags":10785,"concepts":10786},[],[],{"space":10788,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10790,"publishedVersion":474,"revision":64,"contentType":10792,"locale":29},{"sys":10789},{"type":12,"linkType":13,"id":14},{"sys":10791},{"id":21,"type":12,"linkType":22},{"sys":10793},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10795,"metaTitle":484,"metaDescription":485,"mainTitle":10796,"subtitle":503,"heroImage":10811,"ctaButton":526,"ctaLink":527},[483],{"data":10797,"content":10798,"nodeType":458},{},[10799,10805],{"data":10800,"content":10801,"nodeType":496},{},[10802],{"data":10803,"marks":10804,"value":495,"nodeType":85},{},[],{"data":10806,"content":10807,"nodeType":94},{},[10808],{"data":10809,"marks":10810,"value":156,"nodeType":85},{},[],{"metadata":10812,"sys":10815,"fields":10820},{"tags":10813,"concepts":10814},[],[],{"space":10816,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10818,"publishedVersion":64,"revision":46,"locale":29},{"sys":10817},{"type":12,"linkType":13,"id":14},{"sys":10819},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10821},{"url":518,"details":10822,"fileName":524,"contentType":525},{"size":520,"image":10823},{"width":522,"height":523},{"sys":10825,"fields":10828},{"id":10826,"createdAt":10827},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":10829,"slug":10830,"articleIntro":10829,"category":10831},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[10832],{"metadata":10833,"sys":10836,"fields":10843},{"tags":10834,"concepts":10835},[],[],{"space":10837,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10839,"publishedVersion":474,"revision":64,"contentType":10841,"locale":29},{"sys":10838},{"type":12,"linkType":13,"id":14},{"sys":10840},{"id":21,"type":12,"linkType":22},{"sys":10842},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10844,"metaTitle":484,"metaDescription":485,"mainTitle":10845,"subtitle":503,"heroImage":10860,"ctaButton":526,"ctaLink":527},[483],{"data":10846,"content":10847,"nodeType":458},{},[10848,10854],{"data":10849,"content":10850,"nodeType":496},{},[10851],{"data":10852,"marks":10853,"value":495,"nodeType":85},{},[],{"data":10855,"content":10856,"nodeType":94},{},[10857],{"data":10858,"marks":10859,"value":156,"nodeType":85},{},[],{"metadata":10861,"sys":10864,"fields":10869},{"tags":10862,"concepts":10863},[],[],{"space":10865,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10867,"publishedVersion":64,"revision":46,"locale":29},{"sys":10866},{"type":12,"linkType":13,"id":14},{"sys":10868},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10870},{"url":518,"details":10871,"fileName":524,"contentType":525},{"size":520,"image":10872},{"width":522,"height":523},{"sys":10874,"fields":10877},{"id":10875,"createdAt":10876},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":10878,"slug":10879,"articleIntro":10878,"category":10880},"4551 - Principal","compte-4551-principal",[10881],{"metadata":10882,"sys":10885,"fields":10892},{"tags":10883,"concepts":10884},[],[],{"space":10886,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10888,"publishedVersion":474,"revision":64,"contentType":10890,"locale":29},{"sys":10887},{"type":12,"linkType":13,"id":14},{"sys":10889},{"id":21,"type":12,"linkType":22},{"sys":10891},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10893,"metaTitle":484,"metaDescription":485,"mainTitle":10894,"subtitle":503,"heroImage":10909,"ctaButton":526,"ctaLink":527},[483],{"data":10895,"content":10896,"nodeType":458},{},[10897,10903],{"data":10898,"content":10899,"nodeType":496},{},[10900],{"data":10901,"marks":10902,"value":495,"nodeType":85},{},[],{"data":10904,"content":10905,"nodeType":94},{},[10906],{"data":10907,"marks":10908,"value":156,"nodeType":85},{},[],{"metadata":10910,"sys":10913,"fields":10918},{"tags":10911,"concepts":10912},[],[],{"space":10914,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10916,"publishedVersion":64,"revision":46,"locale":29},{"sys":10915},{"type":12,"linkType":13,"id":14},{"sys":10917},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10919},{"url":518,"details":10920,"fileName":524,"contentType":525},{"size":520,"image":10921},{"width":522,"height":523},{"sys":10923,"fields":10926},{"id":10924,"createdAt":10925},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":10927,"slug":10928,"articleIntro":10927,"category":10929},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[10930],{"metadata":10931,"sys":10934,"fields":10941},{"tags":10932,"concepts":10933},[],[],{"space":10935,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10937,"publishedVersion":474,"revision":64,"contentType":10939,"locale":29},{"sys":10936},{"type":12,"linkType":13,"id":14},{"sys":10938},{"id":21,"type":12,"linkType":22},{"sys":10940},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10942,"metaTitle":484,"metaDescription":485,"mainTitle":10943,"subtitle":503,"heroImage":10958,"ctaButton":526,"ctaLink":527},[483],{"data":10944,"content":10945,"nodeType":458},{},[10946,10952],{"data":10947,"content":10948,"nodeType":496},{},[10949],{"data":10950,"marks":10951,"value":495,"nodeType":85},{},[],{"data":10953,"content":10954,"nodeType":94},{},[10955],{"data":10956,"marks":10957,"value":156,"nodeType":85},{},[],{"metadata":10959,"sys":10962,"fields":10967},{"tags":10960,"concepts":10961},[],[],{"space":10963,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":10965,"publishedVersion":64,"revision":46,"locale":29},{"sys":10964},{"type":12,"linkType":13,"id":14},{"sys":10966},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":10968},{"url":518,"details":10969,"fileName":524,"contentType":525},{"size":520,"image":10970},{"width":522,"height":523},{"sys":10972,"fields":10975},{"id":10973,"createdAt":10974},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":10976,"slug":10977,"articleIntro":10976,"category":10978},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[10979],{"metadata":10980,"sys":10983,"fields":10990},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":10986,"publishedVersion":474,"revision":64,"contentType":10988,"locale":29},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":21,"type":12,"linkType":22},{"sys":10989},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":10991,"metaTitle":484,"metaDescription":485,"mainTitle":10992,"subtitle":503,"heroImage":11007,"ctaButton":526,"ctaLink":527},[483],{"data":10993,"content":10994,"nodeType":458},{},[10995,11001],{"data":10996,"content":10997,"nodeType":496},{},[10998],{"data":10999,"marks":11000,"value":495,"nodeType":85},{},[],{"data":11002,"content":11003,"nodeType":94},{},[11004],{"data":11005,"marks":11006,"value":156,"nodeType":85},{},[],{"metadata":11008,"sys":11011,"fields":11016},{"tags":11009,"concepts":11010},[],[],{"space":11012,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11014,"publishedVersion":64,"revision":46,"locale":29},{"sys":11013},{"type":12,"linkType":13,"id":14},{"sys":11015},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11017},{"url":518,"details":11018,"fileName":524,"contentType":525},{"size":520,"image":11019},{"width":522,"height":523},{"sys":11021,"fields":11024},{"id":11022,"createdAt":11023},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":11025,"slug":11026,"articleIntro":11025,"category":11027},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[11028],{"metadata":11029,"sys":11032,"fields":11039},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11035,"publishedVersion":474,"revision":64,"contentType":11037,"locale":29},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":21,"type":12,"linkType":22},{"sys":11038},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11040,"metaTitle":484,"metaDescription":485,"mainTitle":11041,"subtitle":503,"heroImage":11056,"ctaButton":526,"ctaLink":527},[483],{"data":11042,"content":11043,"nodeType":458},{},[11044,11050],{"data":11045,"content":11046,"nodeType":496},{},[11047],{"data":11048,"marks":11049,"value":495,"nodeType":85},{},[],{"data":11051,"content":11052,"nodeType":94},{},[11053],{"data":11054,"marks":11055,"value":156,"nodeType":85},{},[],{"metadata":11057,"sys":11060,"fields":11065},{"tags":11058,"concepts":11059},[],[],{"space":11061,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11063,"publishedVersion":64,"revision":46,"locale":29},{"sys":11062},{"type":12,"linkType":13,"id":14},{"sys":11064},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11066},{"url":518,"details":11067,"fileName":524,"contentType":525},{"size":520,"image":11068},{"width":522,"height":523},{"sys":11070,"fields":11073},{"id":11071,"createdAt":11072},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":11074,"slug":11075,"articleIntro":11074,"category":11076},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[11077],{"metadata":11078,"sys":11081,"fields":11088},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11084,"publishedVersion":474,"revision":64,"contentType":11086,"locale":29},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":21,"type":12,"linkType":22},{"sys":11087},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11089,"metaTitle":484,"metaDescription":485,"mainTitle":11090,"subtitle":503,"heroImage":11105,"ctaButton":526,"ctaLink":527},[483],{"data":11091,"content":11092,"nodeType":458},{},[11093,11099],{"data":11094,"content":11095,"nodeType":496},{},[11096],{"data":11097,"marks":11098,"value":495,"nodeType":85},{},[],{"data":11100,"content":11101,"nodeType":94},{},[11102],{"data":11103,"marks":11104,"value":156,"nodeType":85},{},[],{"metadata":11106,"sys":11109,"fields":11114},{"tags":11107,"concepts":11108},[],[],{"space":11110,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11112,"publishedVersion":64,"revision":46,"locale":29},{"sys":11111},{"type":12,"linkType":13,"id":14},{"sys":11113},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11115},{"url":518,"details":11116,"fileName":524,"contentType":525},{"size":520,"image":11117},{"width":522,"height":523},{"sys":11119,"fields":11122},{"id":11120,"createdAt":11121},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":11123,"slug":11124,"articleIntro":11123,"category":11125},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[11126],{"metadata":11127,"sys":11130,"fields":11137},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11133,"publishedVersion":474,"revision":64,"contentType":11135,"locale":29},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":21,"type":12,"linkType":22},{"sys":11136},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11138,"metaTitle":484,"metaDescription":485,"mainTitle":11139,"subtitle":503,"heroImage":11154,"ctaButton":526,"ctaLink":527},[483],{"data":11140,"content":11141,"nodeType":458},{},[11142,11148],{"data":11143,"content":11144,"nodeType":496},{},[11145],{"data":11146,"marks":11147,"value":495,"nodeType":85},{},[],{"data":11149,"content":11150,"nodeType":94},{},[11151],{"data":11152,"marks":11153,"value":156,"nodeType":85},{},[],{"metadata":11155,"sys":11158,"fields":11163},{"tags":11156,"concepts":11157},[],[],{"space":11159,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11161,"publishedVersion":64,"revision":46,"locale":29},{"sys":11160},{"type":12,"linkType":13,"id":14},{"sys":11162},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11164},{"url":518,"details":11165,"fileName":524,"contentType":525},{"size":520,"image":11166},{"width":522,"height":523},{"sys":11168,"fields":11171},{"id":11169,"createdAt":11170},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":11172,"slug":11173,"articleIntro":11172,"category":11174},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[11175],{"metadata":11176,"sys":11179,"fields":11186},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11182,"publishedVersion":474,"revision":64,"contentType":11184,"locale":29},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":21,"type":12,"linkType":22},{"sys":11185},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11187,"metaTitle":484,"metaDescription":485,"mainTitle":11188,"subtitle":503,"heroImage":11203,"ctaButton":526,"ctaLink":527},[483],{"data":11189,"content":11190,"nodeType":458},{},[11191,11197],{"data":11192,"content":11193,"nodeType":496},{},[11194],{"data":11195,"marks":11196,"value":495,"nodeType":85},{},[],{"data":11198,"content":11199,"nodeType":94},{},[11200],{"data":11201,"marks":11202,"value":156,"nodeType":85},{},[],{"metadata":11204,"sys":11207,"fields":11212},{"tags":11205,"concepts":11206},[],[],{"space":11208,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11210,"publishedVersion":64,"revision":46,"locale":29},{"sys":11209},{"type":12,"linkType":13,"id":14},{"sys":11211},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11213},{"url":518,"details":11214,"fileName":524,"contentType":525},{"size":520,"image":11215},{"width":522,"height":523},{"sys":11217,"fields":11220},{"id":11218,"createdAt":11219},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":11221,"slug":11222,"articleIntro":11221,"category":11223},"6248 - Divers","compte-6248-divers",[11224],{"metadata":11225,"sys":11228,"fields":11235},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11231,"publishedVersion":474,"revision":64,"contentType":11233,"locale":29},{"sys":11230},{"type":12,"linkType":13,"id":14},{"sys":11232},{"id":21,"type":12,"linkType":22},{"sys":11234},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11236,"metaTitle":484,"metaDescription":485,"mainTitle":11237,"subtitle":503,"heroImage":11252,"ctaButton":526,"ctaLink":527},[483],{"data":11238,"content":11239,"nodeType":458},{},[11240,11246],{"data":11241,"content":11242,"nodeType":496},{},[11243],{"data":11244,"marks":11245,"value":495,"nodeType":85},{},[],{"data":11247,"content":11248,"nodeType":94},{},[11249],{"data":11250,"marks":11251,"value":156,"nodeType":85},{},[],{"metadata":11253,"sys":11256,"fields":11261},{"tags":11254,"concepts":11255},[],[],{"space":11257,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11259,"publishedVersion":64,"revision":46,"locale":29},{"sys":11258},{"type":12,"linkType":13,"id":14},{"sys":11260},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11262},{"url":518,"details":11263,"fileName":524,"contentType":525},{"size":520,"image":11264},{"width":522,"height":523},{"sys":11266,"fields":11269},{"id":11267,"createdAt":11268},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":11270,"slug":11271,"articleIntro":11270,"category":11272},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[11273],{"metadata":11274,"sys":11277,"fields":11284},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11280,"publishedVersion":474,"revision":64,"contentType":11282,"locale":29},{"sys":11279},{"type":12,"linkType":13,"id":14},{"sys":11281},{"id":21,"type":12,"linkType":22},{"sys":11283},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11285,"metaTitle":484,"metaDescription":485,"mainTitle":11286,"subtitle":503,"heroImage":11301,"ctaButton":526,"ctaLink":527},[483],{"data":11287,"content":11288,"nodeType":458},{},[11289,11295],{"data":11290,"content":11291,"nodeType":496},{},[11292],{"data":11293,"marks":11294,"value":495,"nodeType":85},{},[],{"data":11296,"content":11297,"nodeType":94},{},[11298],{"data":11299,"marks":11300,"value":156,"nodeType":85},{},[],{"metadata":11302,"sys":11305,"fields":11310},{"tags":11303,"concepts":11304},[],[],{"space":11306,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11308,"publishedVersion":64,"revision":46,"locale":29},{"sys":11307},{"type":12,"linkType":13,"id":14},{"sys":11309},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11311},{"url":518,"details":11312,"fileName":524,"contentType":525},{"size":520,"image":11313},{"width":522,"height":523},{"sys":11315,"fields":11318},{"id":11316,"createdAt":11317},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":11319,"slug":11320,"articleIntro":11319,"category":11321},"Compte 60 - Achats","compte-60-achats",[11322],{"metadata":11323,"sys":11326,"fields":11333},{"tags":11324,"concepts":11325},[],[],{"space":11327,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11329,"publishedVersion":474,"revision":64,"contentType":11331,"locale":29},{"sys":11328},{"type":12,"linkType":13,"id":14},{"sys":11330},{"id":21,"type":12,"linkType":22},{"sys":11332},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11334,"metaTitle":484,"metaDescription":485,"mainTitle":11335,"subtitle":503,"heroImage":11350,"ctaButton":526,"ctaLink":527},[483],{"data":11336,"content":11337,"nodeType":458},{},[11338,11344],{"data":11339,"content":11340,"nodeType":496},{},[11341],{"data":11342,"marks":11343,"value":495,"nodeType":85},{},[],{"data":11345,"content":11346,"nodeType":94},{},[11347],{"data":11348,"marks":11349,"value":156,"nodeType":85},{},[],{"metadata":11351,"sys":11354,"fields":11359},{"tags":11352,"concepts":11353},[],[],{"space":11355,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11357,"publishedVersion":64,"revision":46,"locale":29},{"sys":11356},{"type":12,"linkType":13,"id":14},{"sys":11358},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11360},{"url":518,"details":11361,"fileName":524,"contentType":525},{"size":520,"image":11362},{"width":522,"height":523},{"sys":11364,"fields":11367},{"id":11365,"createdAt":11366},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":11368,"slug":11369,"articleIntro":11368,"category":11370},"Compte 326 - Emballages","compte-326-emballages",[11371],{"metadata":11372,"sys":11375,"fields":11382},{"tags":11373,"concepts":11374},[],[],{"space":11376,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11378,"publishedVersion":474,"revision":64,"contentType":11380,"locale":29},{"sys":11377},{"type":12,"linkType":13,"id":14},{"sys":11379},{"id":21,"type":12,"linkType":22},{"sys":11381},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11383,"metaTitle":484,"metaDescription":485,"mainTitle":11384,"subtitle":503,"heroImage":11399,"ctaButton":526,"ctaLink":527},[483],{"data":11385,"content":11386,"nodeType":458},{},[11387,11393],{"data":11388,"content":11389,"nodeType":496},{},[11390],{"data":11391,"marks":11392,"value":495,"nodeType":85},{},[],{"data":11394,"content":11395,"nodeType":94},{},[11396],{"data":11397,"marks":11398,"value":156,"nodeType":85},{},[],{"metadata":11400,"sys":11403,"fields":11408},{"tags":11401,"concepts":11402},[],[],{"space":11404,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11406,"publishedVersion":64,"revision":46,"locale":29},{"sys":11405},{"type":12,"linkType":13,"id":14},{"sys":11407},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11409},{"url":518,"details":11410,"fileName":524,"contentType":525},{"size":520,"image":11411},{"width":522,"height":523},{"sys":11413,"fields":11416},{"id":11414,"createdAt":11415},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":11417,"slug":11418,"articleIntro":11417,"category":11419},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[11420],{"metadata":11421,"sys":11424,"fields":11431},{"tags":11422,"concepts":11423},[],[],{"space":11425,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11427,"publishedVersion":474,"revision":64,"contentType":11429,"locale":29},{"sys":11426},{"type":12,"linkType":13,"id":14},{"sys":11428},{"id":21,"type":12,"linkType":22},{"sys":11430},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11432,"metaTitle":484,"metaDescription":485,"mainTitle":11433,"subtitle":503,"heroImage":11448,"ctaButton":526,"ctaLink":527},[483],{"data":11434,"content":11435,"nodeType":458},{},[11436,11442],{"data":11437,"content":11438,"nodeType":496},{},[11439],{"data":11440,"marks":11441,"value":495,"nodeType":85},{},[],{"data":11443,"content":11444,"nodeType":94},{},[11445],{"data":11446,"marks":11447,"value":156,"nodeType":85},{},[],{"metadata":11449,"sys":11452,"fields":11457},{"tags":11450,"concepts":11451},[],[],{"space":11453,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11455,"publishedVersion":64,"revision":46,"locale":29},{"sys":11454},{"type":12,"linkType":13,"id":14},{"sys":11456},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11458},{"url":518,"details":11459,"fileName":524,"contentType":525},{"size":520,"image":11460},{"width":522,"height":523},{"sys":11462,"fields":11465},{"id":11463,"createdAt":11464},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":11466,"slug":11467,"articleIntro":11466,"category":11468},"506 - Obligations","compte-506-obligations",[11469],{"metadata":11470,"sys":11473,"fields":11480},{"tags":11471,"concepts":11472},[],[],{"space":11474,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11476,"publishedVersion":474,"revision":64,"contentType":11478,"locale":29},{"sys":11475},{"type":12,"linkType":13,"id":14},{"sys":11477},{"id":21,"type":12,"linkType":22},{"sys":11479},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11481,"metaTitle":484,"metaDescription":485,"mainTitle":11482,"subtitle":503,"heroImage":11497,"ctaButton":526,"ctaLink":527},[483],{"data":11483,"content":11484,"nodeType":458},{},[11485,11491],{"data":11486,"content":11487,"nodeType":496},{},[11488],{"data":11489,"marks":11490,"value":495,"nodeType":85},{},[],{"data":11492,"content":11493,"nodeType":94},{},[11494],{"data":11495,"marks":11496,"value":156,"nodeType":85},{},[],{"metadata":11498,"sys":11501,"fields":11506},{"tags":11499,"concepts":11500},[],[],{"space":11502,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11504,"publishedVersion":64,"revision":46,"locale":29},{"sys":11503},{"type":12,"linkType":13,"id":14},{"sys":11505},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11507},{"url":518,"details":11508,"fileName":524,"contentType":525},{"size":520,"image":11509},{"width":522,"height":523},{"sys":11511,"fields":11514},{"id":11512,"createdAt":11513},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":11515,"slug":11516,"articleIntro":11515,"category":11517},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[11518],{"metadata":11519,"sys":11522,"fields":11529},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11525,"publishedVersion":474,"revision":64,"contentType":11527,"locale":29},{"sys":11524},{"type":12,"linkType":13,"id":14},{"sys":11526},{"id":21,"type":12,"linkType":22},{"sys":11528},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11530,"metaTitle":484,"metaDescription":485,"mainTitle":11531,"subtitle":503,"heroImage":11546,"ctaButton":526,"ctaLink":527},[483],{"data":11532,"content":11533,"nodeType":458},{},[11534,11540],{"data":11535,"content":11536,"nodeType":496},{},[11537],{"data":11538,"marks":11539,"value":495,"nodeType":85},{},[],{"data":11541,"content":11542,"nodeType":94},{},[11543],{"data":11544,"marks":11545,"value":156,"nodeType":85},{},[],{"metadata":11547,"sys":11550,"fields":11555},{"tags":11548,"concepts":11549},[],[],{"space":11551,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11553,"publishedVersion":64,"revision":46,"locale":29},{"sys":11552},{"type":12,"linkType":13,"id":14},{"sys":11554},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11556},{"url":518,"details":11557,"fileName":524,"contentType":525},{"size":520,"image":11558},{"width":522,"height":523},{"sys":11560,"fields":11563},{"id":11561,"createdAt":11562},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":11564,"slug":11565,"articleIntro":-1,"category":11566},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[11567],{"metadata":11568,"sys":11571,"fields":11578},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11574,"publishedVersion":474,"revision":64,"contentType":11576,"locale":29},{"sys":11573},{"type":12,"linkType":13,"id":14},{"sys":11575},{"id":21,"type":12,"linkType":22},{"sys":11577},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11579,"metaTitle":484,"metaDescription":485,"mainTitle":11580,"subtitle":503,"heroImage":11595,"ctaButton":526,"ctaLink":527},[483],{"data":11581,"content":11582,"nodeType":458},{},[11583,11589],{"data":11584,"content":11585,"nodeType":496},{},[11586],{"data":11587,"marks":11588,"value":495,"nodeType":85},{},[],{"data":11590,"content":11591,"nodeType":94},{},[11592],{"data":11593,"marks":11594,"value":156,"nodeType":85},{},[],{"metadata":11596,"sys":11599,"fields":11604},{"tags":11597,"concepts":11598},[],[],{"space":11600,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11602,"publishedVersion":64,"revision":46,"locale":29},{"sys":11601},{"type":12,"linkType":13,"id":14},{"sys":11603},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11605},{"url":518,"details":11606,"fileName":524,"contentType":525},{"size":520,"image":11607},{"width":522,"height":523},{"sys":11609,"fields":11612},{"id":11610,"createdAt":11611},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":11613,"slug":11614,"articleIntro":11613,"category":11615},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[11616],{"metadata":11617,"sys":11620,"fields":11627},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11623,"publishedVersion":474,"revision":64,"contentType":11625,"locale":29},{"sys":11622},{"type":12,"linkType":13,"id":14},{"sys":11624},{"id":21,"type":12,"linkType":22},{"sys":11626},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11628,"metaTitle":484,"metaDescription":485,"mainTitle":11629,"subtitle":503,"heroImage":11644,"ctaButton":526,"ctaLink":527},[483],{"data":11630,"content":11631,"nodeType":458},{},[11632,11638],{"data":11633,"content":11634,"nodeType":496},{},[11635],{"data":11636,"marks":11637,"value":495,"nodeType":85},{},[],{"data":11639,"content":11640,"nodeType":94},{},[11641],{"data":11642,"marks":11643,"value":156,"nodeType":85},{},[],{"metadata":11645,"sys":11648,"fields":11653},{"tags":11646,"concepts":11647},[],[],{"space":11649,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11651,"publishedVersion":64,"revision":46,"locale":29},{"sys":11650},{"type":12,"linkType":13,"id":14},{"sys":11652},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11654},{"url":518,"details":11655,"fileName":524,"contentType":525},{"size":520,"image":11656},{"width":522,"height":523},{"sys":11658,"fields":11661},{"id":11659,"createdAt":11660},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":11662,"slug":11663,"articleIntro":11662,"category":11664},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[11665],{"metadata":11666,"sys":11669,"fields":11676},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11672,"publishedVersion":474,"revision":64,"contentType":11674,"locale":29},{"sys":11671},{"type":12,"linkType":13,"id":14},{"sys":11673},{"id":21,"type":12,"linkType":22},{"sys":11675},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11677,"metaTitle":484,"metaDescription":485,"mainTitle":11678,"subtitle":503,"heroImage":11693,"ctaButton":526,"ctaLink":527},[483],{"data":11679,"content":11680,"nodeType":458},{},[11681,11687],{"data":11682,"content":11683,"nodeType":496},{},[11684],{"data":11685,"marks":11686,"value":495,"nodeType":85},{},[],{"data":11688,"content":11689,"nodeType":94},{},[11690],{"data":11691,"marks":11692,"value":156,"nodeType":85},{},[],{"metadata":11694,"sys":11697,"fields":11702},{"tags":11695,"concepts":11696},[],[],{"space":11698,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11700,"publishedVersion":64,"revision":46,"locale":29},{"sys":11699},{"type":12,"linkType":13,"id":14},{"sys":11701},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11703},{"url":518,"details":11704,"fileName":524,"contentType":525},{"size":520,"image":11705},{"width":522,"height":523},{"sys":11707,"fields":11710},{"id":11708,"createdAt":11709},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":11711,"slug":11712,"articleIntro":11713,"category":11714},"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",[11715],{"metadata":11716,"sys":11719,"fields":11726},{"tags":11717,"concepts":11718},[],[],{"space":11720,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11722,"publishedVersion":474,"revision":64,"contentType":11724,"locale":29},{"sys":11721},{"type":12,"linkType":13,"id":14},{"sys":11723},{"id":21,"type":12,"linkType":22},{"sys":11725},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11727,"metaTitle":484,"metaDescription":485,"mainTitle":11728,"subtitle":503,"heroImage":11743,"ctaButton":526,"ctaLink":527},[483],{"data":11729,"content":11730,"nodeType":458},{},[11731,11737],{"data":11732,"content":11733,"nodeType":496},{},[11734],{"data":11735,"marks":11736,"value":495,"nodeType":85},{},[],{"data":11738,"content":11739,"nodeType":94},{},[11740],{"data":11741,"marks":11742,"value":156,"nodeType":85},{},[],{"metadata":11744,"sys":11747,"fields":11752},{"tags":11745,"concepts":11746},[],[],{"space":11748,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11750,"publishedVersion":64,"revision":46,"locale":29},{"sys":11749},{"type":12,"linkType":13,"id":14},{"sys":11751},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11753},{"url":518,"details":11754,"fileName":524,"contentType":525},{"size":520,"image":11755},{"width":522,"height":523},{"sys":11757,"fields":11760},{"id":11758,"createdAt":11759},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":11761,"slug":11762,"articleIntro":11761,"category":11763},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[11764],{"metadata":11765,"sys":11768,"fields":11775},{"tags":11766,"concepts":11767},[],[],{"space":11769,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11771,"publishedVersion":474,"revision":64,"contentType":11773,"locale":29},{"sys":11770},{"type":12,"linkType":13,"id":14},{"sys":11772},{"id":21,"type":12,"linkType":22},{"sys":11774},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11776,"metaTitle":484,"metaDescription":485,"mainTitle":11777,"subtitle":503,"heroImage":11792,"ctaButton":526,"ctaLink":527},[483],{"data":11778,"content":11779,"nodeType":458},{},[11780,11786],{"data":11781,"content":11782,"nodeType":496},{},[11783],{"data":11784,"marks":11785,"value":495,"nodeType":85},{},[],{"data":11787,"content":11788,"nodeType":94},{},[11789],{"data":11790,"marks":11791,"value":156,"nodeType":85},{},[],{"metadata":11793,"sys":11796,"fields":11801},{"tags":11794,"concepts":11795},[],[],{"space":11797,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11799,"publishedVersion":64,"revision":46,"locale":29},{"sys":11798},{"type":12,"linkType":13,"id":14},{"sys":11800},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11802},{"url":518,"details":11803,"fileName":524,"contentType":525},{"size":520,"image":11804},{"width":522,"height":523},{"sys":11806,"fields":11809},{"id":11807,"createdAt":11808},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":11810,"slug":11811,"articleIntro":11810,"category":11812},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[11813],{"metadata":11814,"sys":11817,"fields":11824},{"tags":11815,"concepts":11816},[],[],{"space":11818,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11820,"publishedVersion":474,"revision":64,"contentType":11822,"locale":29},{"sys":11819},{"type":12,"linkType":13,"id":14},{"sys":11821},{"id":21,"type":12,"linkType":22},{"sys":11823},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11825,"metaTitle":484,"metaDescription":485,"mainTitle":11826,"subtitle":503,"heroImage":11841,"ctaButton":526,"ctaLink":527},[483],{"data":11827,"content":11828,"nodeType":458},{},[11829,11835],{"data":11830,"content":11831,"nodeType":496},{},[11832],{"data":11833,"marks":11834,"value":495,"nodeType":85},{},[],{"data":11836,"content":11837,"nodeType":94},{},[11838],{"data":11839,"marks":11840,"value":156,"nodeType":85},{},[],{"metadata":11842,"sys":11845,"fields":11850},{"tags":11843,"concepts":11844},[],[],{"space":11846,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11848,"publishedVersion":64,"revision":46,"locale":29},{"sys":11847},{"type":12,"linkType":13,"id":14},{"sys":11849},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11851},{"url":518,"details":11852,"fileName":524,"contentType":525},{"size":520,"image":11853},{"width":522,"height":523},{"sys":11855,"fields":11858},{"id":11856,"createdAt":11857},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":11859,"slug":11860,"articleIntro":11859,"category":11861},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[11862],{"metadata":11863,"sys":11866,"fields":11873},{"tags":11864,"concepts":11865},[],[],{"space":11867,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11869,"publishedVersion":474,"revision":64,"contentType":11871,"locale":29},{"sys":11868},{"type":12,"linkType":13,"id":14},{"sys":11870},{"id":21,"type":12,"linkType":22},{"sys":11872},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11874,"metaTitle":484,"metaDescription":485,"mainTitle":11875,"subtitle":503,"heroImage":11890,"ctaButton":526,"ctaLink":527},[483],{"data":11876,"content":11877,"nodeType":458},{},[11878,11884],{"data":11879,"content":11880,"nodeType":496},{},[11881],{"data":11882,"marks":11883,"value":495,"nodeType":85},{},[],{"data":11885,"content":11886,"nodeType":94},{},[11887],{"data":11888,"marks":11889,"value":156,"nodeType":85},{},[],{"metadata":11891,"sys":11894,"fields":11899},{"tags":11892,"concepts":11893},[],[],{"space":11895,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11897,"publishedVersion":64,"revision":46,"locale":29},{"sys":11896},{"type":12,"linkType":13,"id":14},{"sys":11898},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11900},{"url":518,"details":11901,"fileName":524,"contentType":525},{"size":520,"image":11902},{"width":522,"height":523},{"sys":11904,"fields":11907},{"id":11905,"createdAt":11906},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":11908,"slug":11909,"articleIntro":11908,"category":11910},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[11911],{"metadata":11912,"sys":11915,"fields":11922},{"tags":11913,"concepts":11914},[],[],{"space":11916,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11918,"publishedVersion":474,"revision":64,"contentType":11920,"locale":29},{"sys":11917},{"type":12,"linkType":13,"id":14},{"sys":11919},{"id":21,"type":12,"linkType":22},{"sys":11921},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11923,"metaTitle":484,"metaDescription":485,"mainTitle":11924,"subtitle":503,"heroImage":11939,"ctaButton":526,"ctaLink":527},[483],{"data":11925,"content":11926,"nodeType":458},{},[11927,11933],{"data":11928,"content":11929,"nodeType":496},{},[11930],{"data":11931,"marks":11932,"value":495,"nodeType":85},{},[],{"data":11934,"content":11935,"nodeType":94},{},[11936],{"data":11937,"marks":11938,"value":156,"nodeType":85},{},[],{"metadata":11940,"sys":11943,"fields":11948},{"tags":11941,"concepts":11942},[],[],{"space":11944,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11946,"publishedVersion":64,"revision":46,"locale":29},{"sys":11945},{"type":12,"linkType":13,"id":14},{"sys":11947},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11949},{"url":518,"details":11950,"fileName":524,"contentType":525},{"size":520,"image":11951},{"width":522,"height":523},{"sys":11953,"fields":11956},{"id":11954,"createdAt":11955},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":11957,"slug":11958,"articleIntro":11959,"category":11960},"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.",[11961],{"metadata":11962,"sys":11965,"fields":11972},{"tags":11963,"concepts":11964},[],[],{"space":11966,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":11968,"publishedVersion":474,"revision":64,"contentType":11970,"locale":29},{"sys":11967},{"type":12,"linkType":13,"id":14},{"sys":11969},{"id":21,"type":12,"linkType":22},{"sys":11971},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":11973,"metaTitle":484,"metaDescription":485,"mainTitle":11974,"subtitle":503,"heroImage":11989,"ctaButton":526,"ctaLink":527},[483],{"data":11975,"content":11976,"nodeType":458},{},[11977,11983],{"data":11978,"content":11979,"nodeType":496},{},[11980],{"data":11981,"marks":11982,"value":495,"nodeType":85},{},[],{"data":11984,"content":11985,"nodeType":94},{},[11986],{"data":11987,"marks":11988,"value":156,"nodeType":85},{},[],{"metadata":11990,"sys":11993,"fields":11998},{"tags":11991,"concepts":11992},[],[],{"space":11994,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":11996,"publishedVersion":64,"revision":46,"locale":29},{"sys":11995},{"type":12,"linkType":13,"id":14},{"sys":11997},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":11999},{"url":518,"details":12000,"fileName":524,"contentType":525},{"size":520,"image":12001},{"width":522,"height":523},{"sys":12003,"fields":12006},{"id":12004,"createdAt":12005},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":12007,"slug":12008,"articleIntro":12007,"category":12009},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[12010],{"metadata":12011,"sys":12014,"fields":12021},{"tags":12012,"concepts":12013},[],[],{"space":12015,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12017,"publishedVersion":474,"revision":64,"contentType":12019,"locale":29},{"sys":12016},{"type":12,"linkType":13,"id":14},{"sys":12018},{"id":21,"type":12,"linkType":22},{"sys":12020},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12022,"metaTitle":484,"metaDescription":485,"mainTitle":12023,"subtitle":503,"heroImage":12038,"ctaButton":526,"ctaLink":527},[483],{"data":12024,"content":12025,"nodeType":458},{},[12026,12032],{"data":12027,"content":12028,"nodeType":496},{},[12029],{"data":12030,"marks":12031,"value":495,"nodeType":85},{},[],{"data":12033,"content":12034,"nodeType":94},{},[12035],{"data":12036,"marks":12037,"value":156,"nodeType":85},{},[],{"metadata":12039,"sys":12042,"fields":12047},{"tags":12040,"concepts":12041},[],[],{"space":12043,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12045,"publishedVersion":64,"revision":46,"locale":29},{"sys":12044},{"type":12,"linkType":13,"id":14},{"sys":12046},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12048},{"url":518,"details":12049,"fileName":524,"contentType":525},{"size":520,"image":12050},{"width":522,"height":523},{"sys":12052,"fields":12055},{"id":12053,"createdAt":12054},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":12056,"slug":12057,"articleIntro":-1,"category":12058},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[12059],{"metadata":12060,"sys":12063,"fields":12070},{"tags":12061,"concepts":12062},[],[],{"space":12064,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12066,"publishedVersion":474,"revision":64,"contentType":12068,"locale":29},{"sys":12065},{"type":12,"linkType":13,"id":14},{"sys":12067},{"id":21,"type":12,"linkType":22},{"sys":12069},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12071,"metaTitle":484,"metaDescription":485,"mainTitle":12072,"subtitle":503,"heroImage":12087,"ctaButton":526,"ctaLink":527},[483],{"data":12073,"content":12074,"nodeType":458},{},[12075,12081],{"data":12076,"content":12077,"nodeType":496},{},[12078],{"data":12079,"marks":12080,"value":495,"nodeType":85},{},[],{"data":12082,"content":12083,"nodeType":94},{},[12084],{"data":12085,"marks":12086,"value":156,"nodeType":85},{},[],{"metadata":12088,"sys":12091,"fields":12096},{"tags":12089,"concepts":12090},[],[],{"space":12092,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12094,"publishedVersion":64,"revision":46,"locale":29},{"sys":12093},{"type":12,"linkType":13,"id":14},{"sys":12095},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12097},{"url":518,"details":12098,"fileName":524,"contentType":525},{"size":520,"image":12099},{"width":522,"height":523},{"sys":12101,"fields":12104},{"id":12102,"createdAt":12103},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":12105,"slug":12106,"articleIntro":12105,"category":12107},"Compte 6412 - Congés payés","compte-6412-conges-payes",[12108],{"metadata":12109,"sys":12112,"fields":12119},{"tags":12110,"concepts":12111},[],[],{"space":12113,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12115,"publishedVersion":474,"revision":64,"contentType":12117,"locale":29},{"sys":12114},{"type":12,"linkType":13,"id":14},{"sys":12116},{"id":21,"type":12,"linkType":22},{"sys":12118},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12120,"metaTitle":484,"metaDescription":485,"mainTitle":12121,"subtitle":503,"heroImage":12136,"ctaButton":526,"ctaLink":527},[483],{"data":12122,"content":12123,"nodeType":458},{},[12124,12130],{"data":12125,"content":12126,"nodeType":496},{},[12127],{"data":12128,"marks":12129,"value":495,"nodeType":85},{},[],{"data":12131,"content":12132,"nodeType":94},{},[12133],{"data":12134,"marks":12135,"value":156,"nodeType":85},{},[],{"metadata":12137,"sys":12140,"fields":12145},{"tags":12138,"concepts":12139},[],[],{"space":12141,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12143,"publishedVersion":64,"revision":46,"locale":29},{"sys":12142},{"type":12,"linkType":13,"id":14},{"sys":12144},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12146},{"url":518,"details":12147,"fileName":524,"contentType":525},{"size":520,"image":12148},{"width":522,"height":523},{"sys":12150,"fields":12153},{"id":12151,"createdAt":12152},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":12154,"slug":12155,"articleIntro":12154,"category":12156},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[12157],{"metadata":12158,"sys":12161,"fields":12168},{"tags":12159,"concepts":12160},[],[],{"space":12162,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12164,"publishedVersion":474,"revision":64,"contentType":12166,"locale":29},{"sys":12163},{"type":12,"linkType":13,"id":14},{"sys":12165},{"id":21,"type":12,"linkType":22},{"sys":12167},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12169,"metaTitle":484,"metaDescription":485,"mainTitle":12170,"subtitle":503,"heroImage":12185,"ctaButton":526,"ctaLink":527},[483],{"data":12171,"content":12172,"nodeType":458},{},[12173,12179],{"data":12174,"content":12175,"nodeType":496},{},[12176],{"data":12177,"marks":12178,"value":495,"nodeType":85},{},[],{"data":12180,"content":12181,"nodeType":94},{},[12182],{"data":12183,"marks":12184,"value":156,"nodeType":85},{},[],{"metadata":12186,"sys":12189,"fields":12194},{"tags":12187,"concepts":12188},[],[],{"space":12190,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12192,"publishedVersion":64,"revision":46,"locale":29},{"sys":12191},{"type":12,"linkType":13,"id":14},{"sys":12193},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12195},{"url":518,"details":12196,"fileName":524,"contentType":525},{"size":520,"image":12197},{"width":522,"height":523},{"sys":12199,"fields":12202},{"id":12200,"createdAt":12201},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":12203,"slug":12204,"articleIntro":12203,"category":12205},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[12206],{"metadata":12207,"sys":12210,"fields":12217},{"tags":12208,"concepts":12209},[],[],{"space":12211,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12213,"publishedVersion":474,"revision":64,"contentType":12215,"locale":29},{"sys":12212},{"type":12,"linkType":13,"id":14},{"sys":12214},{"id":21,"type":12,"linkType":22},{"sys":12216},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12218,"metaTitle":484,"metaDescription":485,"mainTitle":12219,"subtitle":503,"heroImage":12234,"ctaButton":526,"ctaLink":527},[483],{"data":12220,"content":12221,"nodeType":458},{},[12222,12228],{"data":12223,"content":12224,"nodeType":496},{},[12225],{"data":12226,"marks":12227,"value":495,"nodeType":85},{},[],{"data":12229,"content":12230,"nodeType":94},{},[12231],{"data":12232,"marks":12233,"value":156,"nodeType":85},{},[],{"metadata":12235,"sys":12238,"fields":12243},{"tags":12236,"concepts":12237},[],[],{"space":12239,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12241,"publishedVersion":64,"revision":46,"locale":29},{"sys":12240},{"type":12,"linkType":13,"id":14},{"sys":12242},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12244},{"url":518,"details":12245,"fileName":524,"contentType":525},{"size":520,"image":12246},{"width":522,"height":523},{"sys":12248,"fields":12251},{"id":12249,"createdAt":12250},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":12252,"slug":12253,"articleIntro":12252,"category":12254},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[12255],{"metadata":12256,"sys":12259,"fields":12266},{"tags":12257,"concepts":12258},[],[],{"space":12260,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12262,"publishedVersion":474,"revision":64,"contentType":12264,"locale":29},{"sys":12261},{"type":12,"linkType":13,"id":14},{"sys":12263},{"id":21,"type":12,"linkType":22},{"sys":12265},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12267,"metaTitle":484,"metaDescription":485,"mainTitle":12268,"subtitle":503,"heroImage":12283,"ctaButton":526,"ctaLink":527},[483],{"data":12269,"content":12270,"nodeType":458},{},[12271,12277],{"data":12272,"content":12273,"nodeType":496},{},[12274],{"data":12275,"marks":12276,"value":495,"nodeType":85},{},[],{"data":12278,"content":12279,"nodeType":94},{},[12280],{"data":12281,"marks":12282,"value":156,"nodeType":85},{},[],{"metadata":12284,"sys":12287,"fields":12292},{"tags":12285,"concepts":12286},[],[],{"space":12288,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12290,"publishedVersion":64,"revision":46,"locale":29},{"sys":12289},{"type":12,"linkType":13,"id":14},{"sys":12291},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12293},{"url":518,"details":12294,"fileName":524,"contentType":525},{"size":520,"image":12295},{"width":522,"height":523},{"sys":12297,"fields":12300},{"id":12298,"createdAt":12299},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":12301,"slug":12302,"articleIntro":-1,"category":12303},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[12304],{"metadata":12305,"sys":12308,"fields":12315},{"tags":12306,"concepts":12307},[],[],{"space":12309,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12311,"publishedVersion":474,"revision":64,"contentType":12313,"locale":29},{"sys":12310},{"type":12,"linkType":13,"id":14},{"sys":12312},{"id":21,"type":12,"linkType":22},{"sys":12314},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12316,"metaTitle":484,"metaDescription":485,"mainTitle":12317,"subtitle":503,"heroImage":12332,"ctaButton":526,"ctaLink":527},[483],{"data":12318,"content":12319,"nodeType":458},{},[12320,12326],{"data":12321,"content":12322,"nodeType":496},{},[12323],{"data":12324,"marks":12325,"value":495,"nodeType":85},{},[],{"data":12327,"content":12328,"nodeType":94},{},[12329],{"data":12330,"marks":12331,"value":156,"nodeType":85},{},[],{"metadata":12333,"sys":12336,"fields":12341},{"tags":12334,"concepts":12335},[],[],{"space":12337,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12339,"publishedVersion":64,"revision":46,"locale":29},{"sys":12338},{"type":12,"linkType":13,"id":14},{"sys":12340},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12342},{"url":518,"details":12343,"fileName":524,"contentType":525},{"size":520,"image":12344},{"width":522,"height":523},{"sys":12346,"fields":12349},{"id":12347,"createdAt":12348},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":12350,"slug":12351,"articleIntro":12350,"category":12352},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[12353],{"metadata":12354,"sys":12357,"fields":12364},{"tags":12355,"concepts":12356},[],[],{"space":12358,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12360,"publishedVersion":474,"revision":64,"contentType":12362,"locale":29},{"sys":12359},{"type":12,"linkType":13,"id":14},{"sys":12361},{"id":21,"type":12,"linkType":22},{"sys":12363},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12365,"metaTitle":484,"metaDescription":485,"mainTitle":12366,"subtitle":503,"heroImage":12381,"ctaButton":526,"ctaLink":527},[483],{"data":12367,"content":12368,"nodeType":458},{},[12369,12375],{"data":12370,"content":12371,"nodeType":496},{},[12372],{"data":12373,"marks":12374,"value":495,"nodeType":85},{},[],{"data":12376,"content":12377,"nodeType":94},{},[12378],{"data":12379,"marks":12380,"value":156,"nodeType":85},{},[],{"metadata":12382,"sys":12385,"fields":12390},{"tags":12383,"concepts":12384},[],[],{"space":12386,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12388,"publishedVersion":64,"revision":46,"locale":29},{"sys":12387},{"type":12,"linkType":13,"id":14},{"sys":12389},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12391},{"url":518,"details":12392,"fileName":524,"contentType":525},{"size":520,"image":12393},{"width":522,"height":523},{"sys":12395,"fields":12398},{"id":12396,"createdAt":12397},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":12399,"slug":12400,"articleIntro":-1,"category":12401},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[12402],{"metadata":12403,"sys":12406,"fields":12413},{"tags":12404,"concepts":12405},[],[],{"space":12407,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12409,"publishedVersion":474,"revision":64,"contentType":12411,"locale":29},{"sys":12408},{"type":12,"linkType":13,"id":14},{"sys":12410},{"id":21,"type":12,"linkType":22},{"sys":12412},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12414,"metaTitle":484,"metaDescription":485,"mainTitle":12415,"subtitle":503,"heroImage":12430,"ctaButton":526,"ctaLink":527},[483],{"data":12416,"content":12417,"nodeType":458},{},[12418,12424],{"data":12419,"content":12420,"nodeType":496},{},[12421],{"data":12422,"marks":12423,"value":495,"nodeType":85},{},[],{"data":12425,"content":12426,"nodeType":94},{},[12427],{"data":12428,"marks":12429,"value":156,"nodeType":85},{},[],{"metadata":12431,"sys":12434,"fields":12439},{"tags":12432,"concepts":12433},[],[],{"space":12435,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12437,"publishedVersion":64,"revision":46,"locale":29},{"sys":12436},{"type":12,"linkType":13,"id":14},{"sys":12438},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12440},{"url":518,"details":12441,"fileName":524,"contentType":525},{"size":520,"image":12442},{"width":522,"height":523},{"sys":12444,"fields":12446},{"id":12445,"createdAt":6170},"2AsCehfNKF5belxwySwOk8",{"title":12447,"slug":12448,"articleIntro":12447,"category":12449},"2611 - Actions","compte-2611-actions",[12450],{"metadata":12451,"sys":12454,"fields":12461},{"tags":12452,"concepts":12453},[],[],{"space":12455,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12457,"publishedVersion":474,"revision":64,"contentType":12459,"locale":29},{"sys":12456},{"type":12,"linkType":13,"id":14},{"sys":12458},{"id":21,"type":12,"linkType":22},{"sys":12460},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12462,"metaTitle":484,"metaDescription":485,"mainTitle":12463,"subtitle":503,"heroImage":12478,"ctaButton":526,"ctaLink":527},[483],{"data":12464,"content":12465,"nodeType":458},{},[12466,12472],{"data":12467,"content":12468,"nodeType":496},{},[12469],{"data":12470,"marks":12471,"value":495,"nodeType":85},{},[],{"data":12473,"content":12474,"nodeType":94},{},[12475],{"data":12476,"marks":12477,"value":156,"nodeType":85},{},[],{"metadata":12479,"sys":12482,"fields":12487},{"tags":12480,"concepts":12481},[],[],{"space":12483,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12485,"publishedVersion":64,"revision":46,"locale":29},{"sys":12484},{"type":12,"linkType":13,"id":14},{"sys":12486},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12488},{"url":518,"details":12489,"fileName":524,"contentType":525},{"size":520,"image":12490},{"width":522,"height":523},{"sys":12492,"fields":12495},{"id":12493,"createdAt":12494},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":12496,"slug":12497,"articleIntro":12496,"category":12498},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[12499],{"metadata":12500,"sys":12503,"fields":12510},{"tags":12501,"concepts":12502},[],[],{"space":12504,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12506,"publishedVersion":474,"revision":64,"contentType":12508,"locale":29},{"sys":12505},{"type":12,"linkType":13,"id":14},{"sys":12507},{"id":21,"type":12,"linkType":22},{"sys":12509},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12511,"metaTitle":484,"metaDescription":485,"mainTitle":12512,"subtitle":503,"heroImage":12527,"ctaButton":526,"ctaLink":527},[483],{"data":12513,"content":12514,"nodeType":458},{},[12515,12521],{"data":12516,"content":12517,"nodeType":496},{},[12518],{"data":12519,"marks":12520,"value":495,"nodeType":85},{},[],{"data":12522,"content":12523,"nodeType":94},{},[12524],{"data":12525,"marks":12526,"value":156,"nodeType":85},{},[],{"metadata":12528,"sys":12531,"fields":12536},{"tags":12529,"concepts":12530},[],[],{"space":12532,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12534,"publishedVersion":64,"revision":46,"locale":29},{"sys":12533},{"type":12,"linkType":13,"id":14},{"sys":12535},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12537},{"url":518,"details":12538,"fileName":524,"contentType":525},{"size":520,"image":12539},{"width":522,"height":523},{"sys":12541,"fields":12544},{"id":12542,"createdAt":12543},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":12545,"slug":12546,"articleIntro":-1,"category":12547},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[12548],{"metadata":12549,"sys":12552,"fields":12559},{"tags":12550,"concepts":12551},[],[],{"space":12553,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12555,"publishedVersion":474,"revision":64,"contentType":12557,"locale":29},{"sys":12554},{"type":12,"linkType":13,"id":14},{"sys":12556},{"id":21,"type":12,"linkType":22},{"sys":12558},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12560,"metaTitle":484,"metaDescription":485,"mainTitle":12561,"subtitle":503,"heroImage":12576,"ctaButton":526,"ctaLink":527},[483],{"data":12562,"content":12563,"nodeType":458},{},[12564,12570],{"data":12565,"content":12566,"nodeType":496},{},[12567],{"data":12568,"marks":12569,"value":495,"nodeType":85},{},[],{"data":12571,"content":12572,"nodeType":94},{},[12573],{"data":12574,"marks":12575,"value":156,"nodeType":85},{},[],{"metadata":12577,"sys":12580,"fields":12585},{"tags":12578,"concepts":12579},[],[],{"space":12581,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12583,"publishedVersion":64,"revision":46,"locale":29},{"sys":12582},{"type":12,"linkType":13,"id":14},{"sys":12584},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12586},{"url":518,"details":12587,"fileName":524,"contentType":525},{"size":520,"image":12588},{"width":522,"height":523},{"sys":12590,"fields":12593},{"id":12591,"createdAt":12592},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":12594,"slug":12595,"articleIntro":12594,"category":12596},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[12597],{"metadata":12598,"sys":12601,"fields":12608},{"tags":12599,"concepts":12600},[],[],{"space":12602,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12604,"publishedVersion":474,"revision":64,"contentType":12606,"locale":29},{"sys":12603},{"type":12,"linkType":13,"id":14},{"sys":12605},{"id":21,"type":12,"linkType":22},{"sys":12607},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12609,"metaTitle":484,"metaDescription":485,"mainTitle":12610,"subtitle":503,"heroImage":12625,"ctaButton":526,"ctaLink":527},[483],{"data":12611,"content":12612,"nodeType":458},{},[12613,12619],{"data":12614,"content":12615,"nodeType":496},{},[12616],{"data":12617,"marks":12618,"value":495,"nodeType":85},{},[],{"data":12620,"content":12621,"nodeType":94},{},[12622],{"data":12623,"marks":12624,"value":156,"nodeType":85},{},[],{"metadata":12626,"sys":12629,"fields":12634},{"tags":12627,"concepts":12628},[],[],{"space":12630,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12632,"publishedVersion":64,"revision":46,"locale":29},{"sys":12631},{"type":12,"linkType":13,"id":14},{"sys":12633},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12635},{"url":518,"details":12636,"fileName":524,"contentType":525},{"size":520,"image":12637},{"width":522,"height":523},{"sys":12639,"fields":12642},{"id":12640,"createdAt":12641},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":12643,"slug":12644,"articleIntro":12643,"category":12645},"78174 - Créances","compte-78174-creances",[12646],{"metadata":12647,"sys":12650,"fields":12657},{"tags":12648,"concepts":12649},[],[],{"space":12651,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12653,"publishedVersion":474,"revision":64,"contentType":12655,"locale":29},{"sys":12652},{"type":12,"linkType":13,"id":14},{"sys":12654},{"id":21,"type":12,"linkType":22},{"sys":12656},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12658,"metaTitle":484,"metaDescription":485,"mainTitle":12659,"subtitle":503,"heroImage":12674,"ctaButton":526,"ctaLink":527},[483],{"data":12660,"content":12661,"nodeType":458},{},[12662,12668],{"data":12663,"content":12664,"nodeType":496},{},[12665],{"data":12666,"marks":12667,"value":495,"nodeType":85},{},[],{"data":12669,"content":12670,"nodeType":94},{},[12671],{"data":12672,"marks":12673,"value":156,"nodeType":85},{},[],{"metadata":12675,"sys":12678,"fields":12683},{"tags":12676,"concepts":12677},[],[],{"space":12679,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12681,"publishedVersion":64,"revision":46,"locale":29},{"sys":12680},{"type":12,"linkType":13,"id":14},{"sys":12682},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12684},{"url":518,"details":12685,"fileName":524,"contentType":525},{"size":520,"image":12686},{"width":522,"height":523},{"sys":12688,"fields":12691},{"id":12689,"createdAt":12690},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":12692,"slug":12693,"articleIntro":12692,"category":12694},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[12695],{"metadata":12696,"sys":12699,"fields":12706},{"tags":12697,"concepts":12698},[],[],{"space":12700,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12702,"publishedVersion":474,"revision":64,"contentType":12704,"locale":29},{"sys":12701},{"type":12,"linkType":13,"id":14},{"sys":12703},{"id":21,"type":12,"linkType":22},{"sys":12705},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12707,"metaTitle":484,"metaDescription":485,"mainTitle":12708,"subtitle":503,"heroImage":12723,"ctaButton":526,"ctaLink":527},[483],{"data":12709,"content":12710,"nodeType":458},{},[12711,12717],{"data":12712,"content":12713,"nodeType":496},{},[12714],{"data":12715,"marks":12716,"value":495,"nodeType":85},{},[],{"data":12718,"content":12719,"nodeType":94},{},[12720],{"data":12721,"marks":12722,"value":156,"nodeType":85},{},[],{"metadata":12724,"sys":12727,"fields":12732},{"tags":12725,"concepts":12726},[],[],{"space":12728,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12730,"publishedVersion":64,"revision":46,"locale":29},{"sys":12729},{"type":12,"linkType":13,"id":14},{"sys":12731},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12733},{"url":518,"details":12734,"fileName":524,"contentType":525},{"size":520,"image":12735},{"width":522,"height":523},{"sys":12737,"fields":12740},{"id":12738,"createdAt":12739},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":12741,"slug":12742,"articleIntro":12741,"category":12743},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[12744],{"metadata":12745,"sys":12748,"fields":12755},{"tags":12746,"concepts":12747},[],[],{"space":12749,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12751,"publishedVersion":474,"revision":64,"contentType":12753,"locale":29},{"sys":12750},{"type":12,"linkType":13,"id":14},{"sys":12752},{"id":21,"type":12,"linkType":22},{"sys":12754},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12756,"metaTitle":484,"metaDescription":485,"mainTitle":12757,"subtitle":503,"heroImage":12772,"ctaButton":526,"ctaLink":527},[483],{"data":12758,"content":12759,"nodeType":458},{},[12760,12766],{"data":12761,"content":12762,"nodeType":496},{},[12763],{"data":12764,"marks":12765,"value":495,"nodeType":85},{},[],{"data":12767,"content":12768,"nodeType":94},{},[12769],{"data":12770,"marks":12771,"value":156,"nodeType":85},{},[],{"metadata":12773,"sys":12776,"fields":12781},{"tags":12774,"concepts":12775},[],[],{"space":12777,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12779,"publishedVersion":64,"revision":46,"locale":29},{"sys":12778},{"type":12,"linkType":13,"id":14},{"sys":12780},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12782},{"url":518,"details":12783,"fileName":524,"contentType":525},{"size":520,"image":12784},{"width":522,"height":523},{"sys":12786,"fields":12789},{"id":12787,"createdAt":12788},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":12790,"slug":12791,"articleIntro":-1,"category":12792},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[12793],{"metadata":12794,"sys":12797,"fields":12804},{"tags":12795,"concepts":12796},[],[],{"space":12798,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12800,"publishedVersion":474,"revision":64,"contentType":12802,"locale":29},{"sys":12799},{"type":12,"linkType":13,"id":14},{"sys":12801},{"id":21,"type":12,"linkType":22},{"sys":12803},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12805,"metaTitle":484,"metaDescription":485,"mainTitle":12806,"subtitle":503,"heroImage":12821,"ctaButton":526,"ctaLink":527},[483],{"data":12807,"content":12808,"nodeType":458},{},[12809,12815],{"data":12810,"content":12811,"nodeType":496},{},[12812],{"data":12813,"marks":12814,"value":495,"nodeType":85},{},[],{"data":12816,"content":12817,"nodeType":94},{},[12818],{"data":12819,"marks":12820,"value":156,"nodeType":85},{},[],{"metadata":12822,"sys":12825,"fields":12830},{"tags":12823,"concepts":12824},[],[],{"space":12826,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12828,"publishedVersion":64,"revision":46,"locale":29},{"sys":12827},{"type":12,"linkType":13,"id":14},{"sys":12829},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12831},{"url":518,"details":12832,"fileName":524,"contentType":525},{"size":520,"image":12833},{"width":522,"height":523},{"sys":12835,"fields":12838},{"id":12836,"createdAt":12837},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":12839,"slug":12840,"articleIntro":12839,"category":12841},"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",[12842],{"metadata":12843,"sys":12846,"fields":12853},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12849,"publishedVersion":474,"revision":64,"contentType":12851,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"sys":12852},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12854,"metaTitle":484,"metaDescription":485,"mainTitle":12855,"subtitle":503,"heroImage":12870,"ctaButton":526,"ctaLink":527},[483],{"data":12856,"content":12857,"nodeType":458},{},[12858,12864],{"data":12859,"content":12860,"nodeType":496},{},[12861],{"data":12862,"marks":12863,"value":495,"nodeType":85},{},[],{"data":12865,"content":12866,"nodeType":94},{},[12867],{"data":12868,"marks":12869,"value":156,"nodeType":85},{},[],{"metadata":12871,"sys":12874,"fields":12879},{"tags":12872,"concepts":12873},[],[],{"space":12875,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12877,"publishedVersion":64,"revision":46,"locale":29},{"sys":12876},{"type":12,"linkType":13,"id":14},{"sys":12878},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12880},{"url":518,"details":12881,"fileName":524,"contentType":525},{"size":520,"image":12882},{"width":522,"height":523},{"sys":12884,"fields":12887},{"id":12885,"createdAt":12886},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":12888,"slug":12889,"articleIntro":12888,"category":12890},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[12891],{"metadata":12892,"sys":12895,"fields":12902},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12898,"publishedVersion":474,"revision":64,"contentType":12900,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"sys":12901},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12903,"metaTitle":484,"metaDescription":485,"mainTitle":12904,"subtitle":503,"heroImage":12919,"ctaButton":526,"ctaLink":527},[483],{"data":12905,"content":12906,"nodeType":458},{},[12907,12913],{"data":12908,"content":12909,"nodeType":496},{},[12910],{"data":12911,"marks":12912,"value":495,"nodeType":85},{},[],{"data":12914,"content":12915,"nodeType":94},{},[12916],{"data":12917,"marks":12918,"value":156,"nodeType":85},{},[],{"metadata":12920,"sys":12923,"fields":12928},{"tags":12921,"concepts":12922},[],[],{"space":12924,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12926,"publishedVersion":64,"revision":46,"locale":29},{"sys":12925},{"type":12,"linkType":13,"id":14},{"sys":12927},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12929},{"url":518,"details":12930,"fileName":524,"contentType":525},{"size":520,"image":12931},{"width":522,"height":523},{"sys":12933,"fields":12936},{"id":12934,"createdAt":12935},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":12937,"slug":12938,"articleIntro":12937,"category":12939},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[12940],{"metadata":12941,"sys":12944,"fields":12951},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12947,"publishedVersion":474,"revision":64,"contentType":12949,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"sys":12950},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":12952,"metaTitle":484,"metaDescription":485,"mainTitle":12953,"subtitle":503,"heroImage":12968,"ctaButton":526,"ctaLink":527},[483],{"data":12954,"content":12955,"nodeType":458},{},[12956,12962],{"data":12957,"content":12958,"nodeType":496},{},[12959],{"data":12960,"marks":12961,"value":495,"nodeType":85},{},[],{"data":12963,"content":12964,"nodeType":94},{},[12965],{"data":12966,"marks":12967,"value":156,"nodeType":85},{},[],{"metadata":12969,"sys":12972,"fields":12977},{"tags":12970,"concepts":12971},[],[],{"space":12973,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":12975,"publishedVersion":64,"revision":46,"locale":29},{"sys":12974},{"type":12,"linkType":13,"id":14},{"sys":12976},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":12978},{"url":518,"details":12979,"fileName":524,"contentType":525},{"size":520,"image":12980},{"width":522,"height":523},{"sys":12982,"fields":12985},{"id":12983,"createdAt":12984},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":12986,"slug":12987,"articleIntro":12986,"category":12988},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[12989],{"metadata":12990,"sys":12993,"fields":13000},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":12996,"publishedVersion":474,"revision":64,"contentType":12998,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"sys":12999},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13001,"metaTitle":484,"metaDescription":485,"mainTitle":13002,"subtitle":503,"heroImage":13017,"ctaButton":526,"ctaLink":527},[483],{"data":13003,"content":13004,"nodeType":458},{},[13005,13011],{"data":13006,"content":13007,"nodeType":496},{},[13008],{"data":13009,"marks":13010,"value":495,"nodeType":85},{},[],{"data":13012,"content":13013,"nodeType":94},{},[13014],{"data":13015,"marks":13016,"value":156,"nodeType":85},{},[],{"metadata":13018,"sys":13021,"fields":13026},{"tags":13019,"concepts":13020},[],[],{"space":13022,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13024,"publishedVersion":64,"revision":46,"locale":29},{"sys":13023},{"type":12,"linkType":13,"id":14},{"sys":13025},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13027},{"url":518,"details":13028,"fileName":524,"contentType":525},{"size":520,"image":13029},{"width":522,"height":523},{"sys":13031,"fields":13034},{"id":13032,"createdAt":13033},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":13035,"slug":13036,"articleIntro":13035,"category":13037},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[13038],{"metadata":13039,"sys":13042,"fields":13049},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13045,"publishedVersion":474,"revision":64,"contentType":13047,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"sys":13048},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13050,"metaTitle":484,"metaDescription":485,"mainTitle":13051,"subtitle":503,"heroImage":13066,"ctaButton":526,"ctaLink":527},[483],{"data":13052,"content":13053,"nodeType":458},{},[13054,13060],{"data":13055,"content":13056,"nodeType":496},{},[13057],{"data":13058,"marks":13059,"value":495,"nodeType":85},{},[],{"data":13061,"content":13062,"nodeType":94},{},[13063],{"data":13064,"marks":13065,"value":156,"nodeType":85},{},[],{"metadata":13067,"sys":13070,"fields":13075},{"tags":13068,"concepts":13069},[],[],{"space":13071,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13073,"publishedVersion":64,"revision":46,"locale":29},{"sys":13072},{"type":12,"linkType":13,"id":14},{"sys":13074},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13076},{"url":518,"details":13077,"fileName":524,"contentType":525},{"size":520,"image":13078},{"width":522,"height":523},{"sys":13080,"fields":13083},{"id":13081,"createdAt":13082},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":13084,"slug":13085,"articleIntro":13084,"category":13086},"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",[13087],{"metadata":13088,"sys":13091,"fields":13098},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13094,"publishedVersion":474,"revision":64,"contentType":13096,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"sys":13097},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13099,"metaTitle":484,"metaDescription":485,"mainTitle":13100,"subtitle":503,"heroImage":13115,"ctaButton":526,"ctaLink":527},[483],{"data":13101,"content":13102,"nodeType":458},{},[13103,13109],{"data":13104,"content":13105,"nodeType":496},{},[13106],{"data":13107,"marks":13108,"value":495,"nodeType":85},{},[],{"data":13110,"content":13111,"nodeType":94},{},[13112],{"data":13113,"marks":13114,"value":156,"nodeType":85},{},[],{"metadata":13116,"sys":13119,"fields":13124},{"tags":13117,"concepts":13118},[],[],{"space":13120,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13122,"publishedVersion":64,"revision":46,"locale":29},{"sys":13121},{"type":12,"linkType":13,"id":14},{"sys":13123},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13125},{"url":518,"details":13126,"fileName":524,"contentType":525},{"size":520,"image":13127},{"width":522,"height":523},{"sys":13129,"fields":13132},{"id":13130,"createdAt":13131},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":13133,"slug":13134,"articleIntro":-1,"category":13135},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[13136],{"metadata":13137,"sys":13140,"fields":13147},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13143,"publishedVersion":474,"revision":64,"contentType":13145,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"sys":13146},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13148,"metaTitle":484,"metaDescription":485,"mainTitle":13149,"subtitle":503,"heroImage":13164,"ctaButton":526,"ctaLink":527},[483],{"data":13150,"content":13151,"nodeType":458},{},[13152,13158],{"data":13153,"content":13154,"nodeType":496},{},[13155],{"data":13156,"marks":13157,"value":495,"nodeType":85},{},[],{"data":13159,"content":13160,"nodeType":94},{},[13161],{"data":13162,"marks":13163,"value":156,"nodeType":85},{},[],{"metadata":13165,"sys":13168,"fields":13173},{"tags":13166,"concepts":13167},[],[],{"space":13169,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13171,"publishedVersion":64,"revision":46,"locale":29},{"sys":13170},{"type":12,"linkType":13,"id":14},{"sys":13172},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13174},{"url":518,"details":13175,"fileName":524,"contentType":525},{"size":520,"image":13176},{"width":522,"height":523},{"sys":13178,"fields":13181},{"id":13179,"createdAt":13180},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":13182,"slug":13183,"articleIntro":13182,"category":13184},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[13185],{"metadata":13186,"sys":13189,"fields":13196},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13192,"publishedVersion":474,"revision":64,"contentType":13194,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"sys":13195},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13197,"metaTitle":484,"metaDescription":485,"mainTitle":13198,"subtitle":503,"heroImage":13213,"ctaButton":526,"ctaLink":527},[483],{"data":13199,"content":13200,"nodeType":458},{},[13201,13207],{"data":13202,"content":13203,"nodeType":496},{},[13204],{"data":13205,"marks":13206,"value":495,"nodeType":85},{},[],{"data":13208,"content":13209,"nodeType":94},{},[13210],{"data":13211,"marks":13212,"value":156,"nodeType":85},{},[],{"metadata":13214,"sys":13217,"fields":13222},{"tags":13215,"concepts":13216},[],[],{"space":13218,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13220,"publishedVersion":64,"revision":46,"locale":29},{"sys":13219},{"type":12,"linkType":13,"id":14},{"sys":13221},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13223},{"url":518,"details":13224,"fileName":524,"contentType":525},{"size":520,"image":13225},{"width":522,"height":523},{"sys":13227,"fields":13230},{"id":13228,"createdAt":13229},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":13231,"slug":13232,"articleIntro":13231,"category":13233},"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",[13234],{"metadata":13235,"sys":13238,"fields":13245},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13241,"publishedVersion":474,"revision":64,"contentType":13243,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"sys":13244},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13246,"metaTitle":484,"metaDescription":485,"mainTitle":13247,"subtitle":503,"heroImage":13262,"ctaButton":526,"ctaLink":527},[483],{"data":13248,"content":13249,"nodeType":458},{},[13250,13256],{"data":13251,"content":13252,"nodeType":496},{},[13253],{"data":13254,"marks":13255,"value":495,"nodeType":85},{},[],{"data":13257,"content":13258,"nodeType":94},{},[13259],{"data":13260,"marks":13261,"value":156,"nodeType":85},{},[],{"metadata":13263,"sys":13266,"fields":13271},{"tags":13264,"concepts":13265},[],[],{"space":13267,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13269,"publishedVersion":64,"revision":46,"locale":29},{"sys":13268},{"type":12,"linkType":13,"id":14},{"sys":13270},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13272},{"url":518,"details":13273,"fileName":524,"contentType":525},{"size":520,"image":13274},{"width":522,"height":523},{"sys":13276,"fields":13279},{"id":13277,"createdAt":13278},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":13280,"slug":13281,"articleIntro":13280,"category":13282},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[13283],{"metadata":13284,"sys":13287,"fields":13294},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13290,"publishedVersion":474,"revision":64,"contentType":13292,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"sys":13293},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13295,"metaTitle":484,"metaDescription":485,"mainTitle":13296,"subtitle":503,"heroImage":13311,"ctaButton":526,"ctaLink":527},[483],{"data":13297,"content":13298,"nodeType":458},{},[13299,13305],{"data":13300,"content":13301,"nodeType":496},{},[13302],{"data":13303,"marks":13304,"value":495,"nodeType":85},{},[],{"data":13306,"content":13307,"nodeType":94},{},[13308],{"data":13309,"marks":13310,"value":156,"nodeType":85},{},[],{"metadata":13312,"sys":13315,"fields":13320},{"tags":13313,"concepts":13314},[],[],{"space":13316,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13318,"publishedVersion":64,"revision":46,"locale":29},{"sys":13317},{"type":12,"linkType":13,"id":14},{"sys":13319},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13321},{"url":518,"details":13322,"fileName":524,"contentType":525},{"size":520,"image":13323},{"width":522,"height":523},{"sys":13325,"fields":13328},{"id":13326,"createdAt":13327},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":13329,"slug":13330,"articleIntro":-1,"category":13331},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[13332],{"metadata":13333,"sys":13336,"fields":13343},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13339,"publishedVersion":474,"revision":64,"contentType":13341,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"sys":13342},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13344,"metaTitle":484,"metaDescription":485,"mainTitle":13345,"subtitle":503,"heroImage":13360,"ctaButton":526,"ctaLink":527},[483],{"data":13346,"content":13347,"nodeType":458},{},[13348,13354],{"data":13349,"content":13350,"nodeType":496},{},[13351],{"data":13352,"marks":13353,"value":495,"nodeType":85},{},[],{"data":13355,"content":13356,"nodeType":94},{},[13357],{"data":13358,"marks":13359,"value":156,"nodeType":85},{},[],{"metadata":13361,"sys":13364,"fields":13369},{"tags":13362,"concepts":13363},[],[],{"space":13365,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13367,"publishedVersion":64,"revision":46,"locale":29},{"sys":13366},{"type":12,"linkType":13,"id":14},{"sys":13368},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13370},{"url":518,"details":13371,"fileName":524,"contentType":525},{"size":520,"image":13372},{"width":522,"height":523},{"sys":13374,"fields":13377},{"id":13375,"createdAt":13376},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":13378,"slug":13379,"articleIntro":13378,"category":13380},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[13381],{"metadata":13382,"sys":13385,"fields":13392},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13388,"publishedVersion":474,"revision":64,"contentType":13390,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"sys":13391},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13393,"metaTitle":484,"metaDescription":485,"mainTitle":13394,"subtitle":503,"heroImage":13409,"ctaButton":526,"ctaLink":527},[483],{"data":13395,"content":13396,"nodeType":458},{},[13397,13403],{"data":13398,"content":13399,"nodeType":496},{},[13400],{"data":13401,"marks":13402,"value":495,"nodeType":85},{},[],{"data":13404,"content":13405,"nodeType":94},{},[13406],{"data":13407,"marks":13408,"value":156,"nodeType":85},{},[],{"metadata":13410,"sys":13413,"fields":13418},{"tags":13411,"concepts":13412},[],[],{"space":13414,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13416,"publishedVersion":64,"revision":46,"locale":29},{"sys":13415},{"type":12,"linkType":13,"id":14},{"sys":13417},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13419},{"url":518,"details":13420,"fileName":524,"contentType":525},{"size":520,"image":13421},{"width":522,"height":523},{"sys":13423,"fields":13426},{"id":13424,"createdAt":13425},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":13427,"slug":13428,"articleIntro":-1,"category":13429},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[13430],{"metadata":13431,"sys":13434,"fields":13441},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13437,"publishedVersion":474,"revision":64,"contentType":13439,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"sys":13440},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13442,"metaTitle":484,"metaDescription":485,"mainTitle":13443,"subtitle":503,"heroImage":13458,"ctaButton":526,"ctaLink":527},[483],{"data":13444,"content":13445,"nodeType":458},{},[13446,13452],{"data":13447,"content":13448,"nodeType":496},{},[13449],{"data":13450,"marks":13451,"value":495,"nodeType":85},{},[],{"data":13453,"content":13454,"nodeType":94},{},[13455],{"data":13456,"marks":13457,"value":156,"nodeType":85},{},[],{"metadata":13459,"sys":13462,"fields":13467},{"tags":13460,"concepts":13461},[],[],{"space":13463,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13465,"publishedVersion":64,"revision":46,"locale":29},{"sys":13464},{"type":12,"linkType":13,"id":14},{"sys":13466},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13468},{"url":518,"details":13469,"fileName":524,"contentType":525},{"size":520,"image":13470},{"width":522,"height":523},{"sys":13472,"fields":13475},{"id":13473,"createdAt":13474},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":13476,"slug":13477,"articleIntro":13476,"category":13478},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[13479],{"metadata":13480,"sys":13483,"fields":13490},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13486,"publishedVersion":474,"revision":64,"contentType":13488,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"sys":13489},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13491,"metaTitle":484,"metaDescription":485,"mainTitle":13492,"subtitle":503,"heroImage":13507,"ctaButton":526,"ctaLink":527},[483],{"data":13493,"content":13494,"nodeType":458},{},[13495,13501],{"data":13496,"content":13497,"nodeType":496},{},[13498],{"data":13499,"marks":13500,"value":495,"nodeType":85},{},[],{"data":13502,"content":13503,"nodeType":94},{},[13504],{"data":13505,"marks":13506,"value":156,"nodeType":85},{},[],{"metadata":13508,"sys":13511,"fields":13516},{"tags":13509,"concepts":13510},[],[],{"space":13512,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13514,"publishedVersion":64,"revision":46,"locale":29},{"sys":13513},{"type":12,"linkType":13,"id":14},{"sys":13515},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13517},{"url":518,"details":13518,"fileName":524,"contentType":525},{"size":520,"image":13519},{"width":522,"height":523},{"sys":13521,"fields":13524},{"id":13522,"createdAt":13523},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":13525,"slug":13526,"articleIntro":13525,"category":13527},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[13528],{"metadata":13529,"sys":13532,"fields":13539},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13535,"publishedVersion":474,"revision":64,"contentType":13537,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"sys":13538},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13540,"metaTitle":484,"metaDescription":485,"mainTitle":13541,"subtitle":503,"heroImage":13556,"ctaButton":526,"ctaLink":527},[483],{"data":13542,"content":13543,"nodeType":458},{},[13544,13550],{"data":13545,"content":13546,"nodeType":496},{},[13547],{"data":13548,"marks":13549,"value":495,"nodeType":85},{},[],{"data":13551,"content":13552,"nodeType":94},{},[13553],{"data":13554,"marks":13555,"value":156,"nodeType":85},{},[],{"metadata":13557,"sys":13560,"fields":13565},{"tags":13558,"concepts":13559},[],[],{"space":13561,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13563,"publishedVersion":64,"revision":46,"locale":29},{"sys":13562},{"type":12,"linkType":13,"id":14},{"sys":13564},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13566},{"url":518,"details":13567,"fileName":524,"contentType":525},{"size":520,"image":13568},{"width":522,"height":523},{"sys":13570,"fields":13573},{"id":13571,"createdAt":13572},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":13574,"slug":13575,"articleIntro":13574,"category":13576},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[13577],{"metadata":13578,"sys":13581,"fields":13588},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13584,"publishedVersion":474,"revision":64,"contentType":13586,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"sys":13587},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13589,"metaTitle":484,"metaDescription":485,"mainTitle":13590,"subtitle":503,"heroImage":13605,"ctaButton":526,"ctaLink":527},[483],{"data":13591,"content":13592,"nodeType":458},{},[13593,13599],{"data":13594,"content":13595,"nodeType":496},{},[13596],{"data":13597,"marks":13598,"value":495,"nodeType":85},{},[],{"data":13600,"content":13601,"nodeType":94},{},[13602],{"data":13603,"marks":13604,"value":156,"nodeType":85},{},[],{"metadata":13606,"sys":13609,"fields":13614},{"tags":13607,"concepts":13608},[],[],{"space":13610,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13612,"publishedVersion":64,"revision":46,"locale":29},{"sys":13611},{"type":12,"linkType":13,"id":14},{"sys":13613},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13615},{"url":518,"details":13616,"fileName":524,"contentType":525},{"size":520,"image":13617},{"width":522,"height":523},{"sys":13619,"fields":13622},{"id":13620,"createdAt":13621},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":13623,"slug":13624,"articleIntro":13623,"category":13625},"613 - Locations","compte-613-locations",[13626],{"metadata":13627,"sys":13630,"fields":13637},{"tags":13628,"concepts":13629},[],[],{"space":13631,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13633,"publishedVersion":474,"revision":64,"contentType":13635,"locale":29},{"sys":13632},{"type":12,"linkType":13,"id":14},{"sys":13634},{"id":21,"type":12,"linkType":22},{"sys":13636},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13638,"metaTitle":484,"metaDescription":485,"mainTitle":13639,"subtitle":503,"heroImage":13654,"ctaButton":526,"ctaLink":527},[483],{"data":13640,"content":13641,"nodeType":458},{},[13642,13648],{"data":13643,"content":13644,"nodeType":496},{},[13645],{"data":13646,"marks":13647,"value":495,"nodeType":85},{},[],{"data":13649,"content":13650,"nodeType":94},{},[13651],{"data":13652,"marks":13653,"value":156,"nodeType":85},{},[],{"metadata":13655,"sys":13658,"fields":13663},{"tags":13656,"concepts":13657},[],[],{"space":13659,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13661,"publishedVersion":64,"revision":46,"locale":29},{"sys":13660},{"type":12,"linkType":13,"id":14},{"sys":13662},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13664},{"url":518,"details":13665,"fileName":524,"contentType":525},{"size":520,"image":13666},{"width":522,"height":523},{"sys":13668,"fields":13671},{"id":13669,"createdAt":13670},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":13672,"slug":13673,"articleIntro":-1,"category":13674},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[13675],{"metadata":13676,"sys":13679,"fields":13686},{"tags":13677,"concepts":13678},[],[],{"space":13680,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13682,"publishedVersion":474,"revision":64,"contentType":13684,"locale":29},{"sys":13681},{"type":12,"linkType":13,"id":14},{"sys":13683},{"id":21,"type":12,"linkType":22},{"sys":13685},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13687,"metaTitle":484,"metaDescription":485,"mainTitle":13688,"subtitle":503,"heroImage":13703,"ctaButton":526,"ctaLink":527},[483],{"data":13689,"content":13690,"nodeType":458},{},[13691,13697],{"data":13692,"content":13693,"nodeType":496},{},[13694],{"data":13695,"marks":13696,"value":495,"nodeType":85},{},[],{"data":13698,"content":13699,"nodeType":94},{},[13700],{"data":13701,"marks":13702,"value":156,"nodeType":85},{},[],{"metadata":13704,"sys":13707,"fields":13712},{"tags":13705,"concepts":13706},[],[],{"space":13708,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13710,"publishedVersion":64,"revision":46,"locale":29},{"sys":13709},{"type":12,"linkType":13,"id":14},{"sys":13711},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13713},{"url":518,"details":13714,"fileName":524,"contentType":525},{"size":520,"image":13715},{"width":522,"height":523},{"sys":13717,"fields":13720},{"id":13718,"createdAt":13719},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":13721,"slug":13722,"articleIntro":13721,"category":13723},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[13724],{"metadata":13725,"sys":13728,"fields":13735},{"tags":13726,"concepts":13727},[],[],{"space":13729,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13731,"publishedVersion":474,"revision":64,"contentType":13733,"locale":29},{"sys":13730},{"type":12,"linkType":13,"id":14},{"sys":13732},{"id":21,"type":12,"linkType":22},{"sys":13734},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13736,"metaTitle":484,"metaDescription":485,"mainTitle":13737,"subtitle":503,"heroImage":13752,"ctaButton":526,"ctaLink":527},[483],{"data":13738,"content":13739,"nodeType":458},{},[13740,13746],{"data":13741,"content":13742,"nodeType":496},{},[13743],{"data":13744,"marks":13745,"value":495,"nodeType":85},{},[],{"data":13747,"content":13748,"nodeType":94},{},[13749],{"data":13750,"marks":13751,"value":156,"nodeType":85},{},[],{"metadata":13753,"sys":13756,"fields":13761},{"tags":13754,"concepts":13755},[],[],{"space":13757,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13759,"publishedVersion":64,"revision":46,"locale":29},{"sys":13758},{"type":12,"linkType":13,"id":14},{"sys":13760},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13762},{"url":518,"details":13763,"fileName":524,"contentType":525},{"size":520,"image":13764},{"width":522,"height":523},{"sys":13766,"fields":13769},{"id":13767,"createdAt":13768},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":13770,"slug":13771,"articleIntro":13770,"category":13772},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[13773],{"metadata":13774,"sys":13777,"fields":13784},{"tags":13775,"concepts":13776},[],[],{"space":13778,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13780,"publishedVersion":474,"revision":64,"contentType":13782,"locale":29},{"sys":13779},{"type":12,"linkType":13,"id":14},{"sys":13781},{"id":21,"type":12,"linkType":22},{"sys":13783},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13785,"metaTitle":484,"metaDescription":485,"mainTitle":13786,"subtitle":503,"heroImage":13801,"ctaButton":526,"ctaLink":527},[483],{"data":13787,"content":13788,"nodeType":458},{},[13789,13795],{"data":13790,"content":13791,"nodeType":496},{},[13792],{"data":13793,"marks":13794,"value":495,"nodeType":85},{},[],{"data":13796,"content":13797,"nodeType":94},{},[13798],{"data":13799,"marks":13800,"value":156,"nodeType":85},{},[],{"metadata":13802,"sys":13805,"fields":13810},{"tags":13803,"concepts":13804},[],[],{"space":13806,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13808,"publishedVersion":64,"revision":46,"locale":29},{"sys":13807},{"type":12,"linkType":13,"id":14},{"sys":13809},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13811},{"url":518,"details":13812,"fileName":524,"contentType":525},{"size":520,"image":13813},{"width":522,"height":523},{"sys":13815,"fields":13818},{"id":13816,"createdAt":13817},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":13819,"slug":13820,"articleIntro":13819,"category":13821},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[13822],{"metadata":13823,"sys":13826,"fields":13833},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13829,"publishedVersion":474,"revision":64,"contentType":13831,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"sys":13832},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13834,"metaTitle":484,"metaDescription":485,"mainTitle":13835,"subtitle":503,"heroImage":13850,"ctaButton":526,"ctaLink":527},[483],{"data":13836,"content":13837,"nodeType":458},{},[13838,13844],{"data":13839,"content":13840,"nodeType":496},{},[13841],{"data":13842,"marks":13843,"value":495,"nodeType":85},{},[],{"data":13845,"content":13846,"nodeType":94},{},[13847],{"data":13848,"marks":13849,"value":156,"nodeType":85},{},[],{"metadata":13851,"sys":13854,"fields":13859},{"tags":13852,"concepts":13853},[],[],{"space":13855,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13857,"publishedVersion":64,"revision":46,"locale":29},{"sys":13856},{"type":12,"linkType":13,"id":14},{"sys":13858},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13860},{"url":518,"details":13861,"fileName":524,"contentType":525},{"size":520,"image":13862},{"width":522,"height":523},{"sys":13864,"fields":13867},{"id":13865,"createdAt":13866},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":13868,"slug":13869,"articleIntro":13868,"category":13870},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[13871],{"metadata":13872,"sys":13875,"fields":13882},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13878,"publishedVersion":474,"revision":64,"contentType":13880,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"sys":13881},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13883,"metaTitle":484,"metaDescription":485,"mainTitle":13884,"subtitle":503,"heroImage":13899,"ctaButton":526,"ctaLink":527},[483],{"data":13885,"content":13886,"nodeType":458},{},[13887,13893],{"data":13888,"content":13889,"nodeType":496},{},[13890],{"data":13891,"marks":13892,"value":495,"nodeType":85},{},[],{"data":13894,"content":13895,"nodeType":94},{},[13896],{"data":13897,"marks":13898,"value":156,"nodeType":85},{},[],{"metadata":13900,"sys":13903,"fields":13908},{"tags":13901,"concepts":13902},[],[],{"space":13904,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13906,"publishedVersion":64,"revision":46,"locale":29},{"sys":13905},{"type":12,"linkType":13,"id":14},{"sys":13907},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13909},{"url":518,"details":13910,"fileName":524,"contentType":525},{"size":520,"image":13911},{"width":522,"height":523},{"sys":13913,"fields":13916},{"id":13914,"createdAt":13915},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":13917,"slug":13918,"articleIntro":13917,"category":13919},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[13920],{"metadata":13921,"sys":13924,"fields":13931},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13927,"publishedVersion":474,"revision":64,"contentType":13929,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"sys":13930},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13932,"metaTitle":484,"metaDescription":485,"mainTitle":13933,"subtitle":503,"heroImage":13948,"ctaButton":526,"ctaLink":527},[483],{"data":13934,"content":13935,"nodeType":458},{},[13936,13942],{"data":13937,"content":13938,"nodeType":496},{},[13939],{"data":13940,"marks":13941,"value":495,"nodeType":85},{},[],{"data":13943,"content":13944,"nodeType":94},{},[13945],{"data":13946,"marks":13947,"value":156,"nodeType":85},{},[],{"metadata":13949,"sys":13952,"fields":13957},{"tags":13950,"concepts":13951},[],[],{"space":13953,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":13955,"publishedVersion":64,"revision":46,"locale":29},{"sys":13954},{"type":12,"linkType":13,"id":14},{"sys":13956},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":13958},{"url":518,"details":13959,"fileName":524,"contentType":525},{"size":520,"image":13960},{"width":522,"height":523},{"sys":13962,"fields":13965},{"id":13963,"createdAt":13964},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":13966,"slug":13967,"articleIntro":13966,"category":13968},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[13969],{"metadata":13970,"sys":13973,"fields":13980},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":13976,"publishedVersion":474,"revision":64,"contentType":13978,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"sys":13979},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":13981,"metaTitle":484,"metaDescription":485,"mainTitle":13982,"subtitle":503,"heroImage":13997,"ctaButton":526,"ctaLink":527},[483],{"data":13983,"content":13984,"nodeType":458},{},[13985,13991],{"data":13986,"content":13987,"nodeType":496},{},[13988],{"data":13989,"marks":13990,"value":495,"nodeType":85},{},[],{"data":13992,"content":13993,"nodeType":94},{},[13994],{"data":13995,"marks":13996,"value":156,"nodeType":85},{},[],{"metadata":13998,"sys":14001,"fields":14006},{"tags":13999,"concepts":14000},[],[],{"space":14002,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14004,"publishedVersion":64,"revision":46,"locale":29},{"sys":14003},{"type":12,"linkType":13,"id":14},{"sys":14005},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14007},{"url":518,"details":14008,"fileName":524,"contentType":525},{"size":520,"image":14009},{"width":522,"height":523},{"sys":14011,"fields":14014},{"id":14012,"createdAt":14013},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":14015,"slug":14016,"articleIntro":14015,"category":14017},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[14018],{"metadata":14019,"sys":14022,"fields":14029},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14025,"publishedVersion":474,"revision":64,"contentType":14027,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"sys":14028},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14030,"metaTitle":484,"metaDescription":485,"mainTitle":14031,"subtitle":503,"heroImage":14046,"ctaButton":526,"ctaLink":527},[483],{"data":14032,"content":14033,"nodeType":458},{},[14034,14040],{"data":14035,"content":14036,"nodeType":496},{},[14037],{"data":14038,"marks":14039,"value":495,"nodeType":85},{},[],{"data":14041,"content":14042,"nodeType":94},{},[14043],{"data":14044,"marks":14045,"value":156,"nodeType":85},{},[],{"metadata":14047,"sys":14050,"fields":14055},{"tags":14048,"concepts":14049},[],[],{"space":14051,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14053,"publishedVersion":64,"revision":46,"locale":29},{"sys":14052},{"type":12,"linkType":13,"id":14},{"sys":14054},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14056},{"url":518,"details":14057,"fileName":524,"contentType":525},{"size":520,"image":14058},{"width":522,"height":523},{"sys":14060,"fields":14063},{"id":14061,"createdAt":14062},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":14064,"slug":14065,"articleIntro":14064,"category":14066},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[14067],{"metadata":14068,"sys":14071,"fields":14078},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14074,"publishedVersion":474,"revision":64,"contentType":14076,"locale":29},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":21,"type":12,"linkType":22},{"sys":14077},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14079,"metaTitle":484,"metaDescription":485,"mainTitle":14080,"subtitle":503,"heroImage":14095,"ctaButton":526,"ctaLink":527},[483],{"data":14081,"content":14082,"nodeType":458},{},[14083,14089],{"data":14084,"content":14085,"nodeType":496},{},[14086],{"data":14087,"marks":14088,"value":495,"nodeType":85},{},[],{"data":14090,"content":14091,"nodeType":94},{},[14092],{"data":14093,"marks":14094,"value":156,"nodeType":85},{},[],{"metadata":14096,"sys":14099,"fields":14104},{"tags":14097,"concepts":14098},[],[],{"space":14100,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14102,"publishedVersion":64,"revision":46,"locale":29},{"sys":14101},{"type":12,"linkType":13,"id":14},{"sys":14103},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14105},{"url":518,"details":14106,"fileName":524,"contentType":525},{"size":520,"image":14107},{"width":522,"height":523},{"sys":14109,"fields":14112},{"id":14110,"createdAt":14111},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":14113,"slug":14114,"articleIntro":14113,"category":14115},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[14116],{"metadata":14117,"sys":14120,"fields":14127},{"tags":14118,"concepts":14119},[],[],{"space":14121,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14123,"publishedVersion":474,"revision":64,"contentType":14125,"locale":29},{"sys":14122},{"type":12,"linkType":13,"id":14},{"sys":14124},{"id":21,"type":12,"linkType":22},{"sys":14126},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14128,"metaTitle":484,"metaDescription":485,"mainTitle":14129,"subtitle":503,"heroImage":14144,"ctaButton":526,"ctaLink":527},[483],{"data":14130,"content":14131,"nodeType":458},{},[14132,14138],{"data":14133,"content":14134,"nodeType":496},{},[14135],{"data":14136,"marks":14137,"value":495,"nodeType":85},{},[],{"data":14139,"content":14140,"nodeType":94},{},[14141],{"data":14142,"marks":14143,"value":156,"nodeType":85},{},[],{"metadata":14145,"sys":14148,"fields":14153},{"tags":14146,"concepts":14147},[],[],{"space":14149,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14151,"publishedVersion":64,"revision":46,"locale":29},{"sys":14150},{"type":12,"linkType":13,"id":14},{"sys":14152},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14154},{"url":518,"details":14155,"fileName":524,"contentType":525},{"size":520,"image":14156},{"width":522,"height":523},{"sys":14158,"fields":14161},{"id":14159,"createdAt":14160},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":14162,"slug":14163,"articleIntro":-1,"category":14164},"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",[14165],{"metadata":14166,"sys":14169,"fields":14176},{"tags":14167,"concepts":14168},[],[],{"space":14170,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14172,"publishedVersion":474,"revision":64,"contentType":14174,"locale":29},{"sys":14171},{"type":12,"linkType":13,"id":14},{"sys":14173},{"id":21,"type":12,"linkType":22},{"sys":14175},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14177,"metaTitle":484,"metaDescription":485,"mainTitle":14178,"subtitle":503,"heroImage":14193,"ctaButton":526,"ctaLink":527},[483],{"data":14179,"content":14180,"nodeType":458},{},[14181,14187],{"data":14182,"content":14183,"nodeType":496},{},[14184],{"data":14185,"marks":14186,"value":495,"nodeType":85},{},[],{"data":14188,"content":14189,"nodeType":94},{},[14190],{"data":14191,"marks":14192,"value":156,"nodeType":85},{},[],{"metadata":14194,"sys":14197,"fields":14202},{"tags":14195,"concepts":14196},[],[],{"space":14198,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14200,"publishedVersion":64,"revision":46,"locale":29},{"sys":14199},{"type":12,"linkType":13,"id":14},{"sys":14201},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14203},{"url":518,"details":14204,"fileName":524,"contentType":525},{"size":520,"image":14205},{"width":522,"height":523},{"sys":14207,"fields":14210},{"id":14208,"createdAt":14209},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":14211,"slug":14212,"articleIntro":-1,"category":14213},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[14214],{"metadata":14215,"sys":14218,"fields":14225},{"tags":14216,"concepts":14217},[],[],{"space":14219,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14221,"publishedVersion":474,"revision":64,"contentType":14223,"locale":29},{"sys":14220},{"type":12,"linkType":13,"id":14},{"sys":14222},{"id":21,"type":12,"linkType":22},{"sys":14224},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14226,"metaTitle":484,"metaDescription":485,"mainTitle":14227,"subtitle":503,"heroImage":14242,"ctaButton":526,"ctaLink":527},[483],{"data":14228,"content":14229,"nodeType":458},{},[14230,14236],{"data":14231,"content":14232,"nodeType":496},{},[14233],{"data":14234,"marks":14235,"value":495,"nodeType":85},{},[],{"data":14237,"content":14238,"nodeType":94},{},[14239],{"data":14240,"marks":14241,"value":156,"nodeType":85},{},[],{"metadata":14243,"sys":14246,"fields":14251},{"tags":14244,"concepts":14245},[],[],{"space":14247,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14249,"publishedVersion":64,"revision":46,"locale":29},{"sys":14248},{"type":12,"linkType":13,"id":14},{"sys":14250},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14252},{"url":518,"details":14253,"fileName":524,"contentType":525},{"size":520,"image":14254},{"width":522,"height":523},{"sys":14256,"fields":14259},{"id":14257,"createdAt":14258},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":14260,"slug":14261,"articleIntro":14260,"category":14262},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[14263],{"metadata":14264,"sys":14267,"fields":14274},{"tags":14265,"concepts":14266},[],[],{"space":14268,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14270,"publishedVersion":474,"revision":64,"contentType":14272,"locale":29},{"sys":14269},{"type":12,"linkType":13,"id":14},{"sys":14271},{"id":21,"type":12,"linkType":22},{"sys":14273},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14275,"metaTitle":484,"metaDescription":485,"mainTitle":14276,"subtitle":503,"heroImage":14291,"ctaButton":526,"ctaLink":527},[483],{"data":14277,"content":14278,"nodeType":458},{},[14279,14285],{"data":14280,"content":14281,"nodeType":496},{},[14282],{"data":14283,"marks":14284,"value":495,"nodeType":85},{},[],{"data":14286,"content":14287,"nodeType":94},{},[14288],{"data":14289,"marks":14290,"value":156,"nodeType":85},{},[],{"metadata":14292,"sys":14295,"fields":14300},{"tags":14293,"concepts":14294},[],[],{"space":14296,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14298,"publishedVersion":64,"revision":46,"locale":29},{"sys":14297},{"type":12,"linkType":13,"id":14},{"sys":14299},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14301},{"url":518,"details":14302,"fileName":524,"contentType":525},{"size":520,"image":14303},{"width":522,"height":523},{"sys":14305,"fields":14308},{"id":14306,"createdAt":14307},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":14309,"slug":14310,"articleIntro":14309,"category":14311},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[14312],{"metadata":14313,"sys":14316,"fields":14323},{"tags":14314,"concepts":14315},[],[],{"space":14317,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14319,"publishedVersion":474,"revision":64,"contentType":14321,"locale":29},{"sys":14318},{"type":12,"linkType":13,"id":14},{"sys":14320},{"id":21,"type":12,"linkType":22},{"sys":14322},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14324,"metaTitle":484,"metaDescription":485,"mainTitle":14325,"subtitle":503,"heroImage":14340,"ctaButton":526,"ctaLink":527},[483],{"data":14326,"content":14327,"nodeType":458},{},[14328,14334],{"data":14329,"content":14330,"nodeType":496},{},[14331],{"data":14332,"marks":14333,"value":495,"nodeType":85},{},[],{"data":14335,"content":14336,"nodeType":94},{},[14337],{"data":14338,"marks":14339,"value":156,"nodeType":85},{},[],{"metadata":14341,"sys":14344,"fields":14349},{"tags":14342,"concepts":14343},[],[],{"space":14345,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14347,"publishedVersion":64,"revision":46,"locale":29},{"sys":14346},{"type":12,"linkType":13,"id":14},{"sys":14348},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14350},{"url":518,"details":14351,"fileName":524,"contentType":525},{"size":520,"image":14352},{"width":522,"height":523},{"sys":14354,"fields":14357},{"id":14355,"createdAt":14356},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":14358,"slug":14359,"articleIntro":14358,"category":14360},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[14361],{"metadata":14362,"sys":14365,"fields":14372},{"tags":14363,"concepts":14364},[],[],{"space":14366,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14368,"publishedVersion":474,"revision":64,"contentType":14370,"locale":29},{"sys":14367},{"type":12,"linkType":13,"id":14},{"sys":14369},{"id":21,"type":12,"linkType":22},{"sys":14371},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14373,"metaTitle":484,"metaDescription":485,"mainTitle":14374,"subtitle":503,"heroImage":14389,"ctaButton":526,"ctaLink":527},[483],{"data":14375,"content":14376,"nodeType":458},{},[14377,14383],{"data":14378,"content":14379,"nodeType":496},{},[14380],{"data":14381,"marks":14382,"value":495,"nodeType":85},{},[],{"data":14384,"content":14385,"nodeType":94},{},[14386],{"data":14387,"marks":14388,"value":156,"nodeType":85},{},[],{"metadata":14390,"sys":14393,"fields":14398},{"tags":14391,"concepts":14392},[],[],{"space":14394,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14396,"publishedVersion":64,"revision":46,"locale":29},{"sys":14395},{"type":12,"linkType":13,"id":14},{"sys":14397},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14399},{"url":518,"details":14400,"fileName":524,"contentType":525},{"size":520,"image":14401},{"width":522,"height":523},{"sys":14403,"fields":14405},{"id":14404,"createdAt":6317},"IZVxgFtKjx89x5I04Z8oh",{"title":14406,"slug":14407,"articleIntro":14406,"category":14408},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[14409],{"metadata":14410,"sys":14413,"fields":14420},{"tags":14411,"concepts":14412},[],[],{"space":14414,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14416,"publishedVersion":474,"revision":64,"contentType":14418,"locale":29},{"sys":14415},{"type":12,"linkType":13,"id":14},{"sys":14417},{"id":21,"type":12,"linkType":22},{"sys":14419},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14421,"metaTitle":484,"metaDescription":485,"mainTitle":14422,"subtitle":503,"heroImage":14437,"ctaButton":526,"ctaLink":527},[483],{"data":14423,"content":14424,"nodeType":458},{},[14425,14431],{"data":14426,"content":14427,"nodeType":496},{},[14428],{"data":14429,"marks":14430,"value":495,"nodeType":85},{},[],{"data":14432,"content":14433,"nodeType":94},{},[14434],{"data":14435,"marks":14436,"value":156,"nodeType":85},{},[],{"metadata":14438,"sys":14441,"fields":14446},{"tags":14439,"concepts":14440},[],[],{"space":14442,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14444,"publishedVersion":64,"revision":46,"locale":29},{"sys":14443},{"type":12,"linkType":13,"id":14},{"sys":14445},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14447},{"url":518,"details":14448,"fileName":524,"contentType":525},{"size":520,"image":14449},{"width":522,"height":523},{"sys":14451,"fields":14454},{"id":14452,"createdAt":14453},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":14455,"slug":14456,"articleIntro":14455,"category":14457},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[14458],{"metadata":14459,"sys":14462,"fields":14469},{"tags":14460,"concepts":14461},[],[],{"space":14463,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14465,"publishedVersion":474,"revision":64,"contentType":14467,"locale":29},{"sys":14464},{"type":12,"linkType":13,"id":14},{"sys":14466},{"id":21,"type":12,"linkType":22},{"sys":14468},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14470,"metaTitle":484,"metaDescription":485,"mainTitle":14471,"subtitle":503,"heroImage":14486,"ctaButton":526,"ctaLink":527},[483],{"data":14472,"content":14473,"nodeType":458},{},[14474,14480],{"data":14475,"content":14476,"nodeType":496},{},[14477],{"data":14478,"marks":14479,"value":495,"nodeType":85},{},[],{"data":14481,"content":14482,"nodeType":94},{},[14483],{"data":14484,"marks":14485,"value":156,"nodeType":85},{},[],{"metadata":14487,"sys":14490,"fields":14495},{"tags":14488,"concepts":14489},[],[],{"space":14491,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14493,"publishedVersion":64,"revision":46,"locale":29},{"sys":14492},{"type":12,"linkType":13,"id":14},{"sys":14494},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14496},{"url":518,"details":14497,"fileName":524,"contentType":525},{"size":520,"image":14498},{"width":522,"height":523},{"sys":14500,"fields":14503},{"id":14501,"createdAt":14502},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":14504,"slug":14505,"articleIntro":14504,"category":14506},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[14507],{"metadata":14508,"sys":14511,"fields":14518},{"tags":14509,"concepts":14510},[],[],{"space":14512,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14514,"publishedVersion":474,"revision":64,"contentType":14516,"locale":29},{"sys":14513},{"type":12,"linkType":13,"id":14},{"sys":14515},{"id":21,"type":12,"linkType":22},{"sys":14517},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14519,"metaTitle":484,"metaDescription":485,"mainTitle":14520,"subtitle":503,"heroImage":14535,"ctaButton":526,"ctaLink":527},[483],{"data":14521,"content":14522,"nodeType":458},{},[14523,14529],{"data":14524,"content":14525,"nodeType":496},{},[14526],{"data":14527,"marks":14528,"value":495,"nodeType":85},{},[],{"data":14530,"content":14531,"nodeType":94},{},[14532],{"data":14533,"marks":14534,"value":156,"nodeType":85},{},[],{"metadata":14536,"sys":14539,"fields":14544},{"tags":14537,"concepts":14538},[],[],{"space":14540,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14542,"publishedVersion":64,"revision":46,"locale":29},{"sys":14541},{"type":12,"linkType":13,"id":14},{"sys":14543},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14545},{"url":518,"details":14546,"fileName":524,"contentType":525},{"size":520,"image":14547},{"width":522,"height":523},{"sys":14549,"fields":14552},{"id":14550,"createdAt":14551},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":14553,"slug":14554,"articleIntro":14553,"category":14555},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[14556],{"metadata":14557,"sys":14560,"fields":14567},{"tags":14558,"concepts":14559},[],[],{"space":14561,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14563,"publishedVersion":474,"revision":64,"contentType":14565,"locale":29},{"sys":14562},{"type":12,"linkType":13,"id":14},{"sys":14564},{"id":21,"type":12,"linkType":22},{"sys":14566},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14568,"metaTitle":484,"metaDescription":485,"mainTitle":14569,"subtitle":503,"heroImage":14584,"ctaButton":526,"ctaLink":527},[483],{"data":14570,"content":14571,"nodeType":458},{},[14572,14578],{"data":14573,"content":14574,"nodeType":496},{},[14575],{"data":14576,"marks":14577,"value":495,"nodeType":85},{},[],{"data":14579,"content":14580,"nodeType":94},{},[14581],{"data":14582,"marks":14583,"value":156,"nodeType":85},{},[],{"metadata":14585,"sys":14588,"fields":14593},{"tags":14586,"concepts":14587},[],[],{"space":14589,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14591,"publishedVersion":64,"revision":46,"locale":29},{"sys":14590},{"type":12,"linkType":13,"id":14},{"sys":14592},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14594},{"url":518,"details":14595,"fileName":524,"contentType":525},{"size":520,"image":14596},{"width":522,"height":523},{"sys":14598,"fields":14601},{"id":14599,"createdAt":14600},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":14602,"slug":14603,"articleIntro":14602,"category":14604},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[14605],{"metadata":14606,"sys":14609,"fields":14616},{"tags":14607,"concepts":14608},[],[],{"space":14610,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14612,"publishedVersion":474,"revision":64,"contentType":14614,"locale":29},{"sys":14611},{"type":12,"linkType":13,"id":14},{"sys":14613},{"id":21,"type":12,"linkType":22},{"sys":14615},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14617,"metaTitle":484,"metaDescription":485,"mainTitle":14618,"subtitle":503,"heroImage":14633,"ctaButton":526,"ctaLink":527},[483],{"data":14619,"content":14620,"nodeType":458},{},[14621,14627],{"data":14622,"content":14623,"nodeType":496},{},[14624],{"data":14625,"marks":14626,"value":495,"nodeType":85},{},[],{"data":14628,"content":14629,"nodeType":94},{},[14630],{"data":14631,"marks":14632,"value":156,"nodeType":85},{},[],{"metadata":14634,"sys":14637,"fields":14642},{"tags":14635,"concepts":14636},[],[],{"space":14638,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14640,"publishedVersion":64,"revision":46,"locale":29},{"sys":14639},{"type":12,"linkType":13,"id":14},{"sys":14641},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14643},{"url":518,"details":14644,"fileName":524,"contentType":525},{"size":520,"image":14645},{"width":522,"height":523},{"sys":14647,"fields":14650},{"id":14648,"createdAt":14649},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":14651,"slug":14652,"articleIntro":-1,"category":14653},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[14654],{"metadata":14655,"sys":14658,"fields":14665},{"tags":14656,"concepts":14657},[],[],{"space":14659,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14661,"publishedVersion":474,"revision":64,"contentType":14663,"locale":29},{"sys":14660},{"type":12,"linkType":13,"id":14},{"sys":14662},{"id":21,"type":12,"linkType":22},{"sys":14664},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14666,"metaTitle":484,"metaDescription":485,"mainTitle":14667,"subtitle":503,"heroImage":14682,"ctaButton":526,"ctaLink":527},[483],{"data":14668,"content":14669,"nodeType":458},{},[14670,14676],{"data":14671,"content":14672,"nodeType":496},{},[14673],{"data":14674,"marks":14675,"value":495,"nodeType":85},{},[],{"data":14677,"content":14678,"nodeType":94},{},[14679],{"data":14680,"marks":14681,"value":156,"nodeType":85},{},[],{"metadata":14683,"sys":14686,"fields":14691},{"tags":14684,"concepts":14685},[],[],{"space":14687,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14689,"publishedVersion":64,"revision":46,"locale":29},{"sys":14688},{"type":12,"linkType":13,"id":14},{"sys":14690},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14692},{"url":518,"details":14693,"fileName":524,"contentType":525},{"size":520,"image":14694},{"width":522,"height":523},{"sys":14696,"fields":14699},{"id":14697,"createdAt":14698},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":14700,"slug":14701,"articleIntro":14700,"category":14702},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[14703],{"metadata":14704,"sys":14707,"fields":14714},{"tags":14705,"concepts":14706},[],[],{"space":14708,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14710,"publishedVersion":474,"revision":64,"contentType":14712,"locale":29},{"sys":14709},{"type":12,"linkType":13,"id":14},{"sys":14711},{"id":21,"type":12,"linkType":22},{"sys":14713},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14715,"metaTitle":484,"metaDescription":485,"mainTitle":14716,"subtitle":503,"heroImage":14731,"ctaButton":526,"ctaLink":527},[483],{"data":14717,"content":14718,"nodeType":458},{},[14719,14725],{"data":14720,"content":14721,"nodeType":496},{},[14722],{"data":14723,"marks":14724,"value":495,"nodeType":85},{},[],{"data":14726,"content":14727,"nodeType":94},{},[14728],{"data":14729,"marks":14730,"value":156,"nodeType":85},{},[],{"metadata":14732,"sys":14735,"fields":14740},{"tags":14733,"concepts":14734},[],[],{"space":14736,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14738,"publishedVersion":64,"revision":46,"locale":29},{"sys":14737},{"type":12,"linkType":13,"id":14},{"sys":14739},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14741},{"url":518,"details":14742,"fileName":524,"contentType":525},{"size":520,"image":14743},{"width":522,"height":523},{"sys":14745,"fields":14748},{"id":14746,"createdAt":14747},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":14749,"slug":14750,"articleIntro":14751,"category":14752},"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.",[14753],{"metadata":14754,"sys":14757,"fields":14764},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14760,"publishedVersion":474,"revision":64,"contentType":14762,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"sys":14763},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14765,"metaTitle":484,"metaDescription":485,"mainTitle":14766,"subtitle":503,"heroImage":14781,"ctaButton":526,"ctaLink":527},[483],{"data":14767,"content":14768,"nodeType":458},{},[14769,14775],{"data":14770,"content":14771,"nodeType":496},{},[14772],{"data":14773,"marks":14774,"value":495,"nodeType":85},{},[],{"data":14776,"content":14777,"nodeType":94},{},[14778],{"data":14779,"marks":14780,"value":156,"nodeType":85},{},[],{"metadata":14782,"sys":14785,"fields":14790},{"tags":14783,"concepts":14784},[],[],{"space":14786,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14788,"publishedVersion":64,"revision":46,"locale":29},{"sys":14787},{"type":12,"linkType":13,"id":14},{"sys":14789},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14791},{"url":518,"details":14792,"fileName":524,"contentType":525},{"size":520,"image":14793},{"width":522,"height":523},{"sys":14795,"fields":14798},{"id":14796,"createdAt":14797},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":14799,"slug":14800,"articleIntro":14799,"category":14801},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[14802],{"metadata":14803,"sys":14806,"fields":14813},{"tags":14804,"concepts":14805},[],[],{"space":14807,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14809,"publishedVersion":474,"revision":64,"contentType":14811,"locale":29},{"sys":14808},{"type":12,"linkType":13,"id":14},{"sys":14810},{"id":21,"type":12,"linkType":22},{"sys":14812},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14814,"metaTitle":484,"metaDescription":485,"mainTitle":14815,"subtitle":503,"heroImage":14830,"ctaButton":526,"ctaLink":527},[483],{"data":14816,"content":14817,"nodeType":458},{},[14818,14824],{"data":14819,"content":14820,"nodeType":496},{},[14821],{"data":14822,"marks":14823,"value":495,"nodeType":85},{},[],{"data":14825,"content":14826,"nodeType":94},{},[14827],{"data":14828,"marks":14829,"value":156,"nodeType":85},{},[],{"metadata":14831,"sys":14834,"fields":14839},{"tags":14832,"concepts":14833},[],[],{"space":14835,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14837,"publishedVersion":64,"revision":46,"locale":29},{"sys":14836},{"type":12,"linkType":13,"id":14},{"sys":14838},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14840},{"url":518,"details":14841,"fileName":524,"contentType":525},{"size":520,"image":14842},{"width":522,"height":523},{"sys":14844,"fields":14847},{"id":14845,"createdAt":14846},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":14848,"slug":14849,"articleIntro":-1,"category":14850},"Compte 71 - Production stockée","compte-71-production-stockee",[14851],{"metadata":14852,"sys":14855,"fields":14862},{"tags":14853,"concepts":14854},[],[],{"space":14856,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14858,"publishedVersion":474,"revision":64,"contentType":14860,"locale":29},{"sys":14857},{"type":12,"linkType":13,"id":14},{"sys":14859},{"id":21,"type":12,"linkType":22},{"sys":14861},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14863,"metaTitle":484,"metaDescription":485,"mainTitle":14864,"subtitle":503,"heroImage":14879,"ctaButton":526,"ctaLink":527},[483],{"data":14865,"content":14866,"nodeType":458},{},[14867,14873],{"data":14868,"content":14869,"nodeType":496},{},[14870],{"data":14871,"marks":14872,"value":495,"nodeType":85},{},[],{"data":14874,"content":14875,"nodeType":94},{},[14876],{"data":14877,"marks":14878,"value":156,"nodeType":85},{},[],{"metadata":14880,"sys":14883,"fields":14888},{"tags":14881,"concepts":14882},[],[],{"space":14884,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14886,"publishedVersion":64,"revision":46,"locale":29},{"sys":14885},{"type":12,"linkType":13,"id":14},{"sys":14887},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14889},{"url":518,"details":14890,"fileName":524,"contentType":525},{"size":520,"image":14891},{"width":522,"height":523},{"sys":14893,"fields":14896},{"id":14894,"createdAt":14895},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":14897,"slug":14898,"articleIntro":14897,"category":14899},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[14900],{"metadata":14901,"sys":14904,"fields":14911},{"tags":14902,"concepts":14903},[],[],{"space":14905,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14907,"publishedVersion":474,"revision":64,"contentType":14909,"locale":29},{"sys":14906},{"type":12,"linkType":13,"id":14},{"sys":14908},{"id":21,"type":12,"linkType":22},{"sys":14910},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14912,"metaTitle":484,"metaDescription":485,"mainTitle":14913,"subtitle":503,"heroImage":14928,"ctaButton":526,"ctaLink":527},[483],{"data":14914,"content":14915,"nodeType":458},{},[14916,14922],{"data":14917,"content":14918,"nodeType":496},{},[14919],{"data":14920,"marks":14921,"value":495,"nodeType":85},{},[],{"data":14923,"content":14924,"nodeType":94},{},[14925],{"data":14926,"marks":14927,"value":156,"nodeType":85},{},[],{"metadata":14929,"sys":14932,"fields":14937},{"tags":14930,"concepts":14931},[],[],{"space":14933,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14935,"publishedVersion":64,"revision":46,"locale":29},{"sys":14934},{"type":12,"linkType":13,"id":14},{"sys":14936},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14938},{"url":518,"details":14939,"fileName":524,"contentType":525},{"size":520,"image":14940},{"width":522,"height":523},{"sys":14942,"fields":14945},{"id":14943,"createdAt":14944},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":14946,"slug":14947,"articleIntro":14946,"category":14948},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[14949],{"metadata":14950,"sys":14953,"fields":14960},{"tags":14951,"concepts":14952},[],[],{"space":14954,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":14956,"publishedVersion":474,"revision":64,"contentType":14958,"locale":29},{"sys":14955},{"type":12,"linkType":13,"id":14},{"sys":14957},{"id":21,"type":12,"linkType":22},{"sys":14959},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":14961,"metaTitle":484,"metaDescription":485,"mainTitle":14962,"subtitle":503,"heroImage":14977,"ctaButton":526,"ctaLink":527},[483],{"data":14963,"content":14964,"nodeType":458},{},[14965,14971],{"data":14966,"content":14967,"nodeType":496},{},[14968],{"data":14969,"marks":14970,"value":495,"nodeType":85},{},[],{"data":14972,"content":14973,"nodeType":94},{},[14974],{"data":14975,"marks":14976,"value":156,"nodeType":85},{},[],{"metadata":14978,"sys":14981,"fields":14986},{"tags":14979,"concepts":14980},[],[],{"space":14982,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":14984,"publishedVersion":64,"revision":46,"locale":29},{"sys":14983},{"type":12,"linkType":13,"id":14},{"sys":14985},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":14987},{"url":518,"details":14988,"fileName":524,"contentType":525},{"size":520,"image":14989},{"width":522,"height":523},{"sys":14991,"fields":14994},{"id":14992,"createdAt":14993},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":14995,"slug":14996,"articleIntro":14995,"category":14997},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[14998],{"metadata":14999,"sys":15002,"fields":15009},{"tags":15000,"concepts":15001},[],[],{"space":15003,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15005,"publishedVersion":474,"revision":64,"contentType":15007,"locale":29},{"sys":15004},{"type":12,"linkType":13,"id":14},{"sys":15006},{"id":21,"type":12,"linkType":22},{"sys":15008},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15010,"metaTitle":484,"metaDescription":485,"mainTitle":15011,"subtitle":503,"heroImage":15026,"ctaButton":526,"ctaLink":527},[483],{"data":15012,"content":15013,"nodeType":458},{},[15014,15020],{"data":15015,"content":15016,"nodeType":496},{},[15017],{"data":15018,"marks":15019,"value":495,"nodeType":85},{},[],{"data":15021,"content":15022,"nodeType":94},{},[15023],{"data":15024,"marks":15025,"value":156,"nodeType":85},{},[],{"metadata":15027,"sys":15030,"fields":15035},{"tags":15028,"concepts":15029},[],[],{"space":15031,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15033,"publishedVersion":64,"revision":46,"locale":29},{"sys":15032},{"type":12,"linkType":13,"id":14},{"sys":15034},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15036},{"url":518,"details":15037,"fileName":524,"contentType":525},{"size":520,"image":15038},{"width":522,"height":523},{"sys":15040,"fields":15043},{"id":15041,"createdAt":15042},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":15044,"slug":15045,"articleIntro":-1,"category":15046},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[15047],{"metadata":15048,"sys":15051,"fields":15058},{"tags":15049,"concepts":15050},[],[],{"space":15052,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15054,"publishedVersion":474,"revision":64,"contentType":15056,"locale":29},{"sys":15053},{"type":12,"linkType":13,"id":14},{"sys":15055},{"id":21,"type":12,"linkType":22},{"sys":15057},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15059,"metaTitle":484,"metaDescription":485,"mainTitle":15060,"subtitle":503,"heroImage":15075,"ctaButton":526,"ctaLink":527},[483],{"data":15061,"content":15062,"nodeType":458},{},[15063,15069],{"data":15064,"content":15065,"nodeType":496},{},[15066],{"data":15067,"marks":15068,"value":495,"nodeType":85},{},[],{"data":15070,"content":15071,"nodeType":94},{},[15072],{"data":15073,"marks":15074,"value":156,"nodeType":85},{},[],{"metadata":15076,"sys":15079,"fields":15084},{"tags":15077,"concepts":15078},[],[],{"space":15080,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15082,"publishedVersion":64,"revision":46,"locale":29},{"sys":15081},{"type":12,"linkType":13,"id":14},{"sys":15083},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15085},{"url":518,"details":15086,"fileName":524,"contentType":525},{"size":520,"image":15087},{"width":522,"height":523},{"sys":15089,"fields":15092},{"id":15090,"createdAt":15091},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":15093,"slug":15094,"articleIntro":15093,"category":15095},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[15096],{"metadata":15097,"sys":15100,"fields":15107},{"tags":15098,"concepts":15099},[],[],{"space":15101,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15103,"publishedVersion":474,"revision":64,"contentType":15105,"locale":29},{"sys":15102},{"type":12,"linkType":13,"id":14},{"sys":15104},{"id":21,"type":12,"linkType":22},{"sys":15106},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15108,"metaTitle":484,"metaDescription":485,"mainTitle":15109,"subtitle":503,"heroImage":15124,"ctaButton":526,"ctaLink":527},[483],{"data":15110,"content":15111,"nodeType":458},{},[15112,15118],{"data":15113,"content":15114,"nodeType":496},{},[15115],{"data":15116,"marks":15117,"value":495,"nodeType":85},{},[],{"data":15119,"content":15120,"nodeType":94},{},[15121],{"data":15122,"marks":15123,"value":156,"nodeType":85},{},[],{"metadata":15125,"sys":15128,"fields":15133},{"tags":15126,"concepts":15127},[],[],{"space":15129,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15131,"publishedVersion":64,"revision":46,"locale":29},{"sys":15130},{"type":12,"linkType":13,"id":14},{"sys":15132},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15134},{"url":518,"details":15135,"fileName":524,"contentType":525},{"size":520,"image":15136},{"width":522,"height":523},{"sys":15138,"fields":15141},{"id":15139,"createdAt":15140},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":15142,"slug":15143,"articleIntro":15142,"category":15144},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[15145],{"metadata":15146,"sys":15149,"fields":15156},{"tags":15147,"concepts":15148},[],[],{"space":15150,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15152,"publishedVersion":474,"revision":64,"contentType":15154,"locale":29},{"sys":15151},{"type":12,"linkType":13,"id":14},{"sys":15153},{"id":21,"type":12,"linkType":22},{"sys":15155},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15157,"metaTitle":484,"metaDescription":485,"mainTitle":15158,"subtitle":503,"heroImage":15173,"ctaButton":526,"ctaLink":527},[483],{"data":15159,"content":15160,"nodeType":458},{},[15161,15167],{"data":15162,"content":15163,"nodeType":496},{},[15164],{"data":15165,"marks":15166,"value":495,"nodeType":85},{},[],{"data":15168,"content":15169,"nodeType":94},{},[15170],{"data":15171,"marks":15172,"value":156,"nodeType":85},{},[],{"metadata":15174,"sys":15177,"fields":15182},{"tags":15175,"concepts":15176},[],[],{"space":15178,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15180,"publishedVersion":64,"revision":46,"locale":29},{"sys":15179},{"type":12,"linkType":13,"id":14},{"sys":15181},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15183},{"url":518,"details":15184,"fileName":524,"contentType":525},{"size":520,"image":15185},{"width":522,"height":523},{"sys":15187,"fields":15190},{"id":15188,"createdAt":15189},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":15191,"slug":15192,"articleIntro":15191,"category":15193},"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",[15194],{"metadata":15195,"sys":15198,"fields":15205},{"tags":15196,"concepts":15197},[],[],{"space":15199,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15201,"publishedVersion":474,"revision":64,"contentType":15203,"locale":29},{"sys":15200},{"type":12,"linkType":13,"id":14},{"sys":15202},{"id":21,"type":12,"linkType":22},{"sys":15204},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15206,"metaTitle":484,"metaDescription":485,"mainTitle":15207,"subtitle":503,"heroImage":15222,"ctaButton":526,"ctaLink":527},[483],{"data":15208,"content":15209,"nodeType":458},{},[15210,15216],{"data":15211,"content":15212,"nodeType":496},{},[15213],{"data":15214,"marks":15215,"value":495,"nodeType":85},{},[],{"data":15217,"content":15218,"nodeType":94},{},[15219],{"data":15220,"marks":15221,"value":156,"nodeType":85},{},[],{"metadata":15223,"sys":15226,"fields":15231},{"tags":15224,"concepts":15225},[],[],{"space":15227,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15229,"publishedVersion":64,"revision":46,"locale":29},{"sys":15228},{"type":12,"linkType":13,"id":14},{"sys":15230},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15232},{"url":518,"details":15233,"fileName":524,"contentType":525},{"size":520,"image":15234},{"width":522,"height":523},{"sys":15236,"fields":15239},{"id":15237,"createdAt":15238},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":15240,"slug":15241,"articleIntro":15240,"category":15242},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[15243],{"metadata":15244,"sys":15247,"fields":15254},{"tags":15245,"concepts":15246},[],[],{"space":15248,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15250,"publishedVersion":474,"revision":64,"contentType":15252,"locale":29},{"sys":15249},{"type":12,"linkType":13,"id":14},{"sys":15251},{"id":21,"type":12,"linkType":22},{"sys":15253},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15255,"metaTitle":484,"metaDescription":485,"mainTitle":15256,"subtitle":503,"heroImage":15271,"ctaButton":526,"ctaLink":527},[483],{"data":15257,"content":15258,"nodeType":458},{},[15259,15265],{"data":15260,"content":15261,"nodeType":496},{},[15262],{"data":15263,"marks":15264,"value":495,"nodeType":85},{},[],{"data":15266,"content":15267,"nodeType":94},{},[15268],{"data":15269,"marks":15270,"value":156,"nodeType":85},{},[],{"metadata":15272,"sys":15275,"fields":15280},{"tags":15273,"concepts":15274},[],[],{"space":15276,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15278,"publishedVersion":64,"revision":46,"locale":29},{"sys":15277},{"type":12,"linkType":13,"id":14},{"sys":15279},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15281},{"url":518,"details":15282,"fileName":524,"contentType":525},{"size":520,"image":15283},{"width":522,"height":523},{"sys":15285,"fields":15288},{"id":15286,"createdAt":15287},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":15289,"slug":15290,"articleIntro":15289,"category":15291},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[15292],{"metadata":15293,"sys":15296,"fields":15303},{"tags":15294,"concepts":15295},[],[],{"space":15297,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15299,"publishedVersion":474,"revision":64,"contentType":15301,"locale":29},{"sys":15298},{"type":12,"linkType":13,"id":14},{"sys":15300},{"id":21,"type":12,"linkType":22},{"sys":15302},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15304,"metaTitle":484,"metaDescription":485,"mainTitle":15305,"subtitle":503,"heroImage":15320,"ctaButton":526,"ctaLink":527},[483],{"data":15306,"content":15307,"nodeType":458},{},[15308,15314],{"data":15309,"content":15310,"nodeType":496},{},[15311],{"data":15312,"marks":15313,"value":495,"nodeType":85},{},[],{"data":15315,"content":15316,"nodeType":94},{},[15317],{"data":15318,"marks":15319,"value":156,"nodeType":85},{},[],{"metadata":15321,"sys":15324,"fields":15329},{"tags":15322,"concepts":15323},[],[],{"space":15325,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15327,"publishedVersion":64,"revision":46,"locale":29},{"sys":15326},{"type":12,"linkType":13,"id":14},{"sys":15328},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15330},{"url":518,"details":15331,"fileName":524,"contentType":525},{"size":520,"image":15332},{"width":522,"height":523},{"sys":15334,"fields":15337},{"id":15335,"createdAt":15336},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":15338,"slug":15339,"articleIntro":-1,"category":15340},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[15341],{"metadata":15342,"sys":15345,"fields":15352},{"tags":15343,"concepts":15344},[],[],{"space":15346,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15348,"publishedVersion":474,"revision":64,"contentType":15350,"locale":29},{"sys":15347},{"type":12,"linkType":13,"id":14},{"sys":15349},{"id":21,"type":12,"linkType":22},{"sys":15351},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15353,"metaTitle":484,"metaDescription":485,"mainTitle":15354,"subtitle":503,"heroImage":15369,"ctaButton":526,"ctaLink":527},[483],{"data":15355,"content":15356,"nodeType":458},{},[15357,15363],{"data":15358,"content":15359,"nodeType":496},{},[15360],{"data":15361,"marks":15362,"value":495,"nodeType":85},{},[],{"data":15364,"content":15365,"nodeType":94},{},[15366],{"data":15367,"marks":15368,"value":156,"nodeType":85},{},[],{"metadata":15370,"sys":15373,"fields":15378},{"tags":15371,"concepts":15372},[],[],{"space":15374,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15376,"publishedVersion":64,"revision":46,"locale":29},{"sys":15375},{"type":12,"linkType":13,"id":14},{"sys":15377},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15379},{"url":518,"details":15380,"fileName":524,"contentType":525},{"size":520,"image":15381},{"width":522,"height":523},{"sys":15383,"fields":15386},{"id":15384,"createdAt":15385},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":15387,"slug":15388,"articleIntro":15387,"category":15389},"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",[15390],{"metadata":15391,"sys":15394,"fields":15401},{"tags":15392,"concepts":15393},[],[],{"space":15395,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15397,"publishedVersion":474,"revision":64,"contentType":15399,"locale":29},{"sys":15396},{"type":12,"linkType":13,"id":14},{"sys":15398},{"id":21,"type":12,"linkType":22},{"sys":15400},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15402,"metaTitle":484,"metaDescription":485,"mainTitle":15403,"subtitle":503,"heroImage":15418,"ctaButton":526,"ctaLink":527},[483],{"data":15404,"content":15405,"nodeType":458},{},[15406,15412],{"data":15407,"content":15408,"nodeType":496},{},[15409],{"data":15410,"marks":15411,"value":495,"nodeType":85},{},[],{"data":15413,"content":15414,"nodeType":94},{},[15415],{"data":15416,"marks":15417,"value":156,"nodeType":85},{},[],{"metadata":15419,"sys":15422,"fields":15427},{"tags":15420,"concepts":15421},[],[],{"space":15423,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15425,"publishedVersion":64,"revision":46,"locale":29},{"sys":15424},{"type":12,"linkType":13,"id":14},{"sys":15426},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15428},{"url":518,"details":15429,"fileName":524,"contentType":525},{"size":520,"image":15430},{"width":522,"height":523},{"sys":15432,"fields":15435},{"id":15433,"createdAt":15434},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":15436,"slug":15437,"articleIntro":15436,"category":15438},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[15439],{"metadata":15440,"sys":15443,"fields":15450},{"tags":15441,"concepts":15442},[],[],{"space":15444,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15446,"publishedVersion":474,"revision":64,"contentType":15448,"locale":29},{"sys":15445},{"type":12,"linkType":13,"id":14},{"sys":15447},{"id":21,"type":12,"linkType":22},{"sys":15449},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15451,"metaTitle":484,"metaDescription":485,"mainTitle":15452,"subtitle":503,"heroImage":15467,"ctaButton":526,"ctaLink":527},[483],{"data":15453,"content":15454,"nodeType":458},{},[15455,15461],{"data":15456,"content":15457,"nodeType":496},{},[15458],{"data":15459,"marks":15460,"value":495,"nodeType":85},{},[],{"data":15462,"content":15463,"nodeType":94},{},[15464],{"data":15465,"marks":15466,"value":156,"nodeType":85},{},[],{"metadata":15468,"sys":15471,"fields":15476},{"tags":15469,"concepts":15470},[],[],{"space":15472,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15474,"publishedVersion":64,"revision":46,"locale":29},{"sys":15473},{"type":12,"linkType":13,"id":14},{"sys":15475},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15477},{"url":518,"details":15478,"fileName":524,"contentType":525},{"size":520,"image":15479},{"width":522,"height":523},{"sys":15481,"fields":15484},{"id":15482,"createdAt":15483},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15485,"slug":15486,"articleIntro":-1,"category":15487},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15488],{"metadata":15489,"sys":15492,"fields":15499},{"tags":15490,"concepts":15491},[],[],{"space":15493,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15495,"publishedVersion":474,"revision":64,"contentType":15497,"locale":29},{"sys":15494},{"type":12,"linkType":13,"id":14},{"sys":15496},{"id":21,"type":12,"linkType":22},{"sys":15498},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15500,"metaTitle":484,"metaDescription":485,"mainTitle":15501,"subtitle":503,"heroImage":15516,"ctaButton":526,"ctaLink":527},[483],{"data":15502,"content":15503,"nodeType":458},{},[15504,15510],{"data":15505,"content":15506,"nodeType":496},{},[15507],{"data":15508,"marks":15509,"value":495,"nodeType":85},{},[],{"data":15511,"content":15512,"nodeType":94},{},[15513],{"data":15514,"marks":15515,"value":156,"nodeType":85},{},[],{"metadata":15517,"sys":15520,"fields":15525},{"tags":15518,"concepts":15519},[],[],{"space":15521,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15523,"publishedVersion":64,"revision":46,"locale":29},{"sys":15522},{"type":12,"linkType":13,"id":14},{"sys":15524},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15526},{"url":518,"details":15527,"fileName":524,"contentType":525},{"size":520,"image":15528},{"width":522,"height":523},{"sys":15530,"fields":15533},{"id":15531,"createdAt":15532},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":15534,"slug":15535,"articleIntro":15534,"category":15536},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[15537],{"metadata":15538,"sys":15541,"fields":15548},{"tags":15539,"concepts":15540},[],[],{"space":15542,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15544,"publishedVersion":474,"revision":64,"contentType":15546,"locale":29},{"sys":15543},{"type":12,"linkType":13,"id":14},{"sys":15545},{"id":21,"type":12,"linkType":22},{"sys":15547},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15549,"metaTitle":484,"metaDescription":485,"mainTitle":15550,"subtitle":503,"heroImage":15565,"ctaButton":526,"ctaLink":527},[483],{"data":15551,"content":15552,"nodeType":458},{},[15553,15559],{"data":15554,"content":15555,"nodeType":496},{},[15556],{"data":15557,"marks":15558,"value":495,"nodeType":85},{},[],{"data":15560,"content":15561,"nodeType":94},{},[15562],{"data":15563,"marks":15564,"value":156,"nodeType":85},{},[],{"metadata":15566,"sys":15569,"fields":15574},{"tags":15567,"concepts":15568},[],[],{"space":15570,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15572,"publishedVersion":64,"revision":46,"locale":29},{"sys":15571},{"type":12,"linkType":13,"id":14},{"sys":15573},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15575},{"url":518,"details":15576,"fileName":524,"contentType":525},{"size":520,"image":15577},{"width":522,"height":523},{"sys":15579,"fields":15582},{"id":15580,"createdAt":15581},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":15583,"slug":15584,"articleIntro":15583,"category":15585},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[15586],{"metadata":15587,"sys":15590,"fields":15597},{"tags":15588,"concepts":15589},[],[],{"space":15591,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15593,"publishedVersion":474,"revision":64,"contentType":15595,"locale":29},{"sys":15592},{"type":12,"linkType":13,"id":14},{"sys":15594},{"id":21,"type":12,"linkType":22},{"sys":15596},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15598,"metaTitle":484,"metaDescription":485,"mainTitle":15599,"subtitle":503,"heroImage":15614,"ctaButton":526,"ctaLink":527},[483],{"data":15600,"content":15601,"nodeType":458},{},[15602,15608],{"data":15603,"content":15604,"nodeType":496},{},[15605],{"data":15606,"marks":15607,"value":495,"nodeType":85},{},[],{"data":15609,"content":15610,"nodeType":94},{},[15611],{"data":15612,"marks":15613,"value":156,"nodeType":85},{},[],{"metadata":15615,"sys":15618,"fields":15623},{"tags":15616,"concepts":15617},[],[],{"space":15619,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15621,"publishedVersion":64,"revision":46,"locale":29},{"sys":15620},{"type":12,"linkType":13,"id":14},{"sys":15622},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15624},{"url":518,"details":15625,"fileName":524,"contentType":525},{"size":520,"image":15626},{"width":522,"height":523},{"sys":15628,"fields":15631},{"id":15629,"createdAt":15630},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":15632,"slug":15633,"articleIntro":15632,"category":15634},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[15635],{"metadata":15636,"sys":15639,"fields":15646},{"tags":15637,"concepts":15638},[],[],{"space":15640,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15642,"publishedVersion":474,"revision":64,"contentType":15644,"locale":29},{"sys":15641},{"type":12,"linkType":13,"id":14},{"sys":15643},{"id":21,"type":12,"linkType":22},{"sys":15645},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15647,"metaTitle":484,"metaDescription":485,"mainTitle":15648,"subtitle":503,"heroImage":15663,"ctaButton":526,"ctaLink":527},[483],{"data":15649,"content":15650,"nodeType":458},{},[15651,15657],{"data":15652,"content":15653,"nodeType":496},{},[15654],{"data":15655,"marks":15656,"value":495,"nodeType":85},{},[],{"data":15658,"content":15659,"nodeType":94},{},[15660],{"data":15661,"marks":15662,"value":156,"nodeType":85},{},[],{"metadata":15664,"sys":15667,"fields":15672},{"tags":15665,"concepts":15666},[],[],{"space":15668,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15670,"publishedVersion":64,"revision":46,"locale":29},{"sys":15669},{"type":12,"linkType":13,"id":14},{"sys":15671},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15673},{"url":518,"details":15674,"fileName":524,"contentType":525},{"size":520,"image":15675},{"width":522,"height":523},{"sys":15677,"fields":15680},{"id":15678,"createdAt":15679},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":15681,"slug":15682,"articleIntro":-1,"category":15683},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[15684],{"metadata":15685,"sys":15688,"fields":15695},{"tags":15686,"concepts":15687},[],[],{"space":15689,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15691,"publishedVersion":474,"revision":64,"contentType":15693,"locale":29},{"sys":15690},{"type":12,"linkType":13,"id":14},{"sys":15692},{"id":21,"type":12,"linkType":22},{"sys":15694},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15696,"metaTitle":484,"metaDescription":485,"mainTitle":15697,"subtitle":503,"heroImage":15712,"ctaButton":526,"ctaLink":527},[483],{"data":15698,"content":15699,"nodeType":458},{},[15700,15706],{"data":15701,"content":15702,"nodeType":496},{},[15703],{"data":15704,"marks":15705,"value":495,"nodeType":85},{},[],{"data":15707,"content":15708,"nodeType":94},{},[15709],{"data":15710,"marks":15711,"value":156,"nodeType":85},{},[],{"metadata":15713,"sys":15716,"fields":15721},{"tags":15714,"concepts":15715},[],[],{"space":15717,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15719,"publishedVersion":64,"revision":46,"locale":29},{"sys":15718},{"type":12,"linkType":13,"id":14},{"sys":15720},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15722},{"url":518,"details":15723,"fileName":524,"contentType":525},{"size":520,"image":15724},{"width":522,"height":523},{"sys":15726,"fields":15729},{"id":15727,"createdAt":15728},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":15730,"slug":15731,"articleIntro":-1,"category":15732},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[15733],{"metadata":15734,"sys":15737,"fields":15744},{"tags":15735,"concepts":15736},[],[],{"space":15738,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15740,"publishedVersion":474,"revision":64,"contentType":15742,"locale":29},{"sys":15739},{"type":12,"linkType":13,"id":14},{"sys":15741},{"id":21,"type":12,"linkType":22},{"sys":15743},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15745,"metaTitle":484,"metaDescription":485,"mainTitle":15746,"subtitle":503,"heroImage":15761,"ctaButton":526,"ctaLink":527},[483],{"data":15747,"content":15748,"nodeType":458},{},[15749,15755],{"data":15750,"content":15751,"nodeType":496},{},[15752],{"data":15753,"marks":15754,"value":495,"nodeType":85},{},[],{"data":15756,"content":15757,"nodeType":94},{},[15758],{"data":15759,"marks":15760,"value":156,"nodeType":85},{},[],{"metadata":15762,"sys":15765,"fields":15770},{"tags":15763,"concepts":15764},[],[],{"space":15766,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15768,"publishedVersion":64,"revision":46,"locale":29},{"sys":15767},{"type":12,"linkType":13,"id":14},{"sys":15769},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15771},{"url":518,"details":15772,"fileName":524,"contentType":525},{"size":520,"image":15773},{"width":522,"height":523},{"sys":15775,"fields":15778},{"id":15776,"createdAt":15777},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":15779,"slug":15780,"articleIntro":15779,"category":15781},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[15782],{"metadata":15783,"sys":15786,"fields":15793},{"tags":15784,"concepts":15785},[],[],{"space":15787,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15789,"publishedVersion":474,"revision":64,"contentType":15791,"locale":29},{"sys":15788},{"type":12,"linkType":13,"id":14},{"sys":15790},{"id":21,"type":12,"linkType":22},{"sys":15792},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15794,"metaTitle":484,"metaDescription":485,"mainTitle":15795,"subtitle":503,"heroImage":15810,"ctaButton":526,"ctaLink":527},[483],{"data":15796,"content":15797,"nodeType":458},{},[15798,15804],{"data":15799,"content":15800,"nodeType":496},{},[15801],{"data":15802,"marks":15803,"value":495,"nodeType":85},{},[],{"data":15805,"content":15806,"nodeType":94},{},[15807],{"data":15808,"marks":15809,"value":156,"nodeType":85},{},[],{"metadata":15811,"sys":15814,"fields":15819},{"tags":15812,"concepts":15813},[],[],{"space":15815,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15817,"publishedVersion":64,"revision":46,"locale":29},{"sys":15816},{"type":12,"linkType":13,"id":14},{"sys":15818},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15820},{"url":518,"details":15821,"fileName":524,"contentType":525},{"size":520,"image":15822},{"width":522,"height":523},{"sys":15824,"fields":15827},{"id":15825,"createdAt":15826},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":15828,"slug":15829,"articleIntro":15828,"category":15830},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[15831],{"metadata":15832,"sys":15835,"fields":15842},{"tags":15833,"concepts":15834},[],[],{"space":15836,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15838,"publishedVersion":474,"revision":64,"contentType":15840,"locale":29},{"sys":15837},{"type":12,"linkType":13,"id":14},{"sys":15839},{"id":21,"type":12,"linkType":22},{"sys":15841},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15843,"metaTitle":484,"metaDescription":485,"mainTitle":15844,"subtitle":503,"heroImage":15859,"ctaButton":526,"ctaLink":527},[483],{"data":15845,"content":15846,"nodeType":458},{},[15847,15853],{"data":15848,"content":15849,"nodeType":496},{},[15850],{"data":15851,"marks":15852,"value":495,"nodeType":85},{},[],{"data":15854,"content":15855,"nodeType":94},{},[15856],{"data":15857,"marks":15858,"value":156,"nodeType":85},{},[],{"metadata":15860,"sys":15863,"fields":15868},{"tags":15861,"concepts":15862},[],[],{"space":15864,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15866,"publishedVersion":64,"revision":46,"locale":29},{"sys":15865},{"type":12,"linkType":13,"id":14},{"sys":15867},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15869},{"url":518,"details":15870,"fileName":524,"contentType":525},{"size":520,"image":15871},{"width":522,"height":523},{"sys":15873,"fields":15876},{"id":15874,"createdAt":15875},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":15877,"slug":15878,"articleIntro":-1,"category":15879},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[15880],{"metadata":15881,"sys":15884,"fields":15891},{"tags":15882,"concepts":15883},[],[],{"space":15885,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15887,"publishedVersion":474,"revision":64,"contentType":15889,"locale":29},{"sys":15886},{"type":12,"linkType":13,"id":14},{"sys":15888},{"id":21,"type":12,"linkType":22},{"sys":15890},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15892,"metaTitle":484,"metaDescription":485,"mainTitle":15893,"subtitle":503,"heroImage":15908,"ctaButton":526,"ctaLink":527},[483],{"data":15894,"content":15895,"nodeType":458},{},[15896,15902],{"data":15897,"content":15898,"nodeType":496},{},[15899],{"data":15900,"marks":15901,"value":495,"nodeType":85},{},[],{"data":15903,"content":15904,"nodeType":94},{},[15905],{"data":15906,"marks":15907,"value":156,"nodeType":85},{},[],{"metadata":15909,"sys":15912,"fields":15917},{"tags":15910,"concepts":15911},[],[],{"space":15913,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15915,"publishedVersion":64,"revision":46,"locale":29},{"sys":15914},{"type":12,"linkType":13,"id":14},{"sys":15916},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15918},{"url":518,"details":15919,"fileName":524,"contentType":525},{"size":520,"image":15920},{"width":522,"height":523},{"sys":15922,"fields":15925},{"id":15923,"createdAt":15924},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":15926,"slug":15927,"articleIntro":15926,"category":15928},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[15929],{"metadata":15930,"sys":15933,"fields":15940},{"tags":15931,"concepts":15932},[],[],{"space":15934,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15936,"publishedVersion":474,"revision":64,"contentType":15938,"locale":29},{"sys":15935},{"type":12,"linkType":13,"id":14},{"sys":15937},{"id":21,"type":12,"linkType":22},{"sys":15939},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15941,"metaTitle":484,"metaDescription":485,"mainTitle":15942,"subtitle":503,"heroImage":15957,"ctaButton":526,"ctaLink":527},[483],{"data":15943,"content":15944,"nodeType":458},{},[15945,15951],{"data":15946,"content":15947,"nodeType":496},{},[15948],{"data":15949,"marks":15950,"value":495,"nodeType":85},{},[],{"data":15952,"content":15953,"nodeType":94},{},[15954],{"data":15955,"marks":15956,"value":156,"nodeType":85},{},[],{"metadata":15958,"sys":15961,"fields":15966},{"tags":15959,"concepts":15960},[],[],{"space":15962,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":15964,"publishedVersion":64,"revision":46,"locale":29},{"sys":15963},{"type":12,"linkType":13,"id":14},{"sys":15965},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":15967},{"url":518,"details":15968,"fileName":524,"contentType":525},{"size":520,"image":15969},{"width":522,"height":523},{"sys":15971,"fields":15974},{"id":15972,"createdAt":15973},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":15975,"slug":15976,"articleIntro":15975,"category":15977},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[15978],{"metadata":15979,"sys":15982,"fields":15989},{"tags":15980,"concepts":15981},[],[],{"space":15983,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":15985,"publishedVersion":474,"revision":64,"contentType":15987,"locale":29},{"sys":15984},{"type":12,"linkType":13,"id":14},{"sys":15986},{"id":21,"type":12,"linkType":22},{"sys":15988},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":15990,"metaTitle":484,"metaDescription":485,"mainTitle":15991,"subtitle":503,"heroImage":16006,"ctaButton":526,"ctaLink":527},[483],{"data":15992,"content":15993,"nodeType":458},{},[15994,16000],{"data":15995,"content":15996,"nodeType":496},{},[15997],{"data":15998,"marks":15999,"value":495,"nodeType":85},{},[],{"data":16001,"content":16002,"nodeType":94},{},[16003],{"data":16004,"marks":16005,"value":156,"nodeType":85},{},[],{"metadata":16007,"sys":16010,"fields":16015},{"tags":16008,"concepts":16009},[],[],{"space":16011,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16013,"publishedVersion":64,"revision":46,"locale":29},{"sys":16012},{"type":12,"linkType":13,"id":14},{"sys":16014},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16016},{"url":518,"details":16017,"fileName":524,"contentType":525},{"size":520,"image":16018},{"width":522,"height":523},{"sys":16020,"fields":16023},{"id":16021,"createdAt":16022},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":16024,"slug":16025,"articleIntro":-1,"category":16026},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[16027],{"metadata":16028,"sys":16031,"fields":16038},{"tags":16029,"concepts":16030},[],[],{"space":16032,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16034,"publishedVersion":474,"revision":64,"contentType":16036,"locale":29},{"sys":16033},{"type":12,"linkType":13,"id":14},{"sys":16035},{"id":21,"type":12,"linkType":22},{"sys":16037},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16039,"metaTitle":484,"metaDescription":485,"mainTitle":16040,"subtitle":503,"heroImage":16055,"ctaButton":526,"ctaLink":527},[483],{"data":16041,"content":16042,"nodeType":458},{},[16043,16049],{"data":16044,"content":16045,"nodeType":496},{},[16046],{"data":16047,"marks":16048,"value":495,"nodeType":85},{},[],{"data":16050,"content":16051,"nodeType":94},{},[16052],{"data":16053,"marks":16054,"value":156,"nodeType":85},{},[],{"metadata":16056,"sys":16059,"fields":16064},{"tags":16057,"concepts":16058},[],[],{"space":16060,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16062,"publishedVersion":64,"revision":46,"locale":29},{"sys":16061},{"type":12,"linkType":13,"id":14},{"sys":16063},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16065},{"url":518,"details":16066,"fileName":524,"contentType":525},{"size":520,"image":16067},{"width":522,"height":523},{"sys":16069,"fields":16072},{"id":16070,"createdAt":16071},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":16073,"slug":16074,"articleIntro":16073,"category":16075},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[16076],{"metadata":16077,"sys":16080,"fields":16087},{"tags":16078,"concepts":16079},[],[],{"space":16081,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16083,"publishedVersion":474,"revision":64,"contentType":16085,"locale":29},{"sys":16082},{"type":12,"linkType":13,"id":14},{"sys":16084},{"id":21,"type":12,"linkType":22},{"sys":16086},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16088,"metaTitle":484,"metaDescription":485,"mainTitle":16089,"subtitle":503,"heroImage":16104,"ctaButton":526,"ctaLink":527},[483],{"data":16090,"content":16091,"nodeType":458},{},[16092,16098],{"data":16093,"content":16094,"nodeType":496},{},[16095],{"data":16096,"marks":16097,"value":495,"nodeType":85},{},[],{"data":16099,"content":16100,"nodeType":94},{},[16101],{"data":16102,"marks":16103,"value":156,"nodeType":85},{},[],{"metadata":16105,"sys":16108,"fields":16113},{"tags":16106,"concepts":16107},[],[],{"space":16109,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16111,"publishedVersion":64,"revision":46,"locale":29},{"sys":16110},{"type":12,"linkType":13,"id":14},{"sys":16112},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16114},{"url":518,"details":16115,"fileName":524,"contentType":525},{"size":520,"image":16116},{"width":522,"height":523},{"sys":16118,"fields":16121},{"id":16119,"createdAt":16120},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":16122,"slug":16123,"articleIntro":16122,"category":16124},"Compte 53 - Caisse","compte-53-caisse",[16125],{"metadata":16126,"sys":16129,"fields":16136},{"tags":16127,"concepts":16128},[],[],{"space":16130,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16132,"publishedVersion":474,"revision":64,"contentType":16134,"locale":29},{"sys":16131},{"type":12,"linkType":13,"id":14},{"sys":16133},{"id":21,"type":12,"linkType":22},{"sys":16135},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16137,"metaTitle":484,"metaDescription":485,"mainTitle":16138,"subtitle":503,"heroImage":16153,"ctaButton":526,"ctaLink":527},[483],{"data":16139,"content":16140,"nodeType":458},{},[16141,16147],{"data":16142,"content":16143,"nodeType":496},{},[16144],{"data":16145,"marks":16146,"value":495,"nodeType":85},{},[],{"data":16148,"content":16149,"nodeType":94},{},[16150],{"data":16151,"marks":16152,"value":156,"nodeType":85},{},[],{"metadata":16154,"sys":16157,"fields":16162},{"tags":16155,"concepts":16156},[],[],{"space":16158,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16160,"publishedVersion":64,"revision":46,"locale":29},{"sys":16159},{"type":12,"linkType":13,"id":14},{"sys":16161},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16163},{"url":518,"details":16164,"fileName":524,"contentType":525},{"size":520,"image":16165},{"width":522,"height":523},{"sys":16167,"fields":16170},{"id":16168,"createdAt":16169},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":16171,"slug":16172,"articleIntro":16171,"category":16173},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[16174],{"metadata":16175,"sys":16178,"fields":16185},{"tags":16176,"concepts":16177},[],[],{"space":16179,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16181,"publishedVersion":474,"revision":64,"contentType":16183,"locale":29},{"sys":16180},{"type":12,"linkType":13,"id":14},{"sys":16182},{"id":21,"type":12,"linkType":22},{"sys":16184},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16186,"metaTitle":484,"metaDescription":485,"mainTitle":16187,"subtitle":503,"heroImage":16202,"ctaButton":526,"ctaLink":527},[483],{"data":16188,"content":16189,"nodeType":458},{},[16190,16196],{"data":16191,"content":16192,"nodeType":496},{},[16193],{"data":16194,"marks":16195,"value":495,"nodeType":85},{},[],{"data":16197,"content":16198,"nodeType":94},{},[16199],{"data":16200,"marks":16201,"value":156,"nodeType":85},{},[],{"metadata":16203,"sys":16206,"fields":16211},{"tags":16204,"concepts":16205},[],[],{"space":16207,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16209,"publishedVersion":64,"revision":46,"locale":29},{"sys":16208},{"type":12,"linkType":13,"id":14},{"sys":16210},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16212},{"url":518,"details":16213,"fileName":524,"contentType":525},{"size":520,"image":16214},{"width":522,"height":523},{"sys":16216,"fields":16219},{"id":16217,"createdAt":16218},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":16220,"slug":16221,"articleIntro":16220,"category":16222},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[16223],{"metadata":16224,"sys":16227,"fields":16234},{"tags":16225,"concepts":16226},[],[],{"space":16228,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16230,"publishedVersion":474,"revision":64,"contentType":16232,"locale":29},{"sys":16229},{"type":12,"linkType":13,"id":14},{"sys":16231},{"id":21,"type":12,"linkType":22},{"sys":16233},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16235,"metaTitle":484,"metaDescription":485,"mainTitle":16236,"subtitle":503,"heroImage":16251,"ctaButton":526,"ctaLink":527},[483],{"data":16237,"content":16238,"nodeType":458},{},[16239,16245],{"data":16240,"content":16241,"nodeType":496},{},[16242],{"data":16243,"marks":16244,"value":495,"nodeType":85},{},[],{"data":16246,"content":16247,"nodeType":94},{},[16248],{"data":16249,"marks":16250,"value":156,"nodeType":85},{},[],{"metadata":16252,"sys":16255,"fields":16260},{"tags":16253,"concepts":16254},[],[],{"space":16256,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16258,"publishedVersion":64,"revision":46,"locale":29},{"sys":16257},{"type":12,"linkType":13,"id":14},{"sys":16259},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16261},{"url":518,"details":16262,"fileName":524,"contentType":525},{"size":520,"image":16263},{"width":522,"height":523},{"sys":16265,"fields":16268},{"id":16266,"createdAt":16267},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":16269,"slug":16270,"articleIntro":-1,"category":16271},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[16272],{"metadata":16273,"sys":16276,"fields":16283},{"tags":16274,"concepts":16275},[],[],{"space":16277,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16279,"publishedVersion":474,"revision":64,"contentType":16281,"locale":29},{"sys":16278},{"type":12,"linkType":13,"id":14},{"sys":16280},{"id":21,"type":12,"linkType":22},{"sys":16282},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16284,"metaTitle":484,"metaDescription":485,"mainTitle":16285,"subtitle":503,"heroImage":16300,"ctaButton":526,"ctaLink":527},[483],{"data":16286,"content":16287,"nodeType":458},{},[16288,16294],{"data":16289,"content":16290,"nodeType":496},{},[16291],{"data":16292,"marks":16293,"value":495,"nodeType":85},{},[],{"data":16295,"content":16296,"nodeType":94},{},[16297],{"data":16298,"marks":16299,"value":156,"nodeType":85},{},[],{"metadata":16301,"sys":16304,"fields":16309},{"tags":16302,"concepts":16303},[],[],{"space":16305,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16307,"publishedVersion":64,"revision":46,"locale":29},{"sys":16306},{"type":12,"linkType":13,"id":14},{"sys":16308},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16310},{"url":518,"details":16311,"fileName":524,"contentType":525},{"size":520,"image":16312},{"width":522,"height":523},{"sys":16314,"fields":16317},{"id":16315,"createdAt":16316},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":16318,"slug":16319,"articleIntro":16318,"category":16320},"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",[16321],{"metadata":16322,"sys":16325,"fields":16332},{"tags":16323,"concepts":16324},[],[],{"space":16326,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16328,"publishedVersion":474,"revision":64,"contentType":16330,"locale":29},{"sys":16327},{"type":12,"linkType":13,"id":14},{"sys":16329},{"id":21,"type":12,"linkType":22},{"sys":16331},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16333,"metaTitle":484,"metaDescription":485,"mainTitle":16334,"subtitle":503,"heroImage":16349,"ctaButton":526,"ctaLink":527},[483],{"data":16335,"content":16336,"nodeType":458},{},[16337,16343],{"data":16338,"content":16339,"nodeType":496},{},[16340],{"data":16341,"marks":16342,"value":495,"nodeType":85},{},[],{"data":16344,"content":16345,"nodeType":94},{},[16346],{"data":16347,"marks":16348,"value":156,"nodeType":85},{},[],{"metadata":16350,"sys":16353,"fields":16358},{"tags":16351,"concepts":16352},[],[],{"space":16354,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16356,"publishedVersion":64,"revision":46,"locale":29},{"sys":16355},{"type":12,"linkType":13,"id":14},{"sys":16357},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16359},{"url":518,"details":16360,"fileName":524,"contentType":525},{"size":520,"image":16361},{"width":522,"height":523},{"sys":16363,"fields":16366},{"id":16364,"createdAt":16365},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":16367,"slug":16368,"articleIntro":-1,"category":16369},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[16370],{"metadata":16371,"sys":16374,"fields":16381},{"tags":16372,"concepts":16373},[],[],{"space":16375,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16377,"publishedVersion":474,"revision":64,"contentType":16379,"locale":29},{"sys":16376},{"type":12,"linkType":13,"id":14},{"sys":16378},{"id":21,"type":12,"linkType":22},{"sys":16380},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16382,"metaTitle":484,"metaDescription":485,"mainTitle":16383,"subtitle":503,"heroImage":16398,"ctaButton":526,"ctaLink":527},[483],{"data":16384,"content":16385,"nodeType":458},{},[16386,16392],{"data":16387,"content":16388,"nodeType":496},{},[16389],{"data":16390,"marks":16391,"value":495,"nodeType":85},{},[],{"data":16393,"content":16394,"nodeType":94},{},[16395],{"data":16396,"marks":16397,"value":156,"nodeType":85},{},[],{"metadata":16399,"sys":16402,"fields":16407},{"tags":16400,"concepts":16401},[],[],{"space":16403,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16405,"publishedVersion":64,"revision":46,"locale":29},{"sys":16404},{"type":12,"linkType":13,"id":14},{"sys":16406},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16408},{"url":518,"details":16409,"fileName":524,"contentType":525},{"size":520,"image":16410},{"width":522,"height":523},{"sys":16412,"fields":16415},{"id":16413,"createdAt":16414},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":16416,"slug":16417,"articleIntro":16416,"category":16418},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[16419],{"metadata":16420,"sys":16423,"fields":16430},{"tags":16421,"concepts":16422},[],[],{"space":16424,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16426,"publishedVersion":474,"revision":64,"contentType":16428,"locale":29},{"sys":16425},{"type":12,"linkType":13,"id":14},{"sys":16427},{"id":21,"type":12,"linkType":22},{"sys":16429},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16431,"metaTitle":484,"metaDescription":485,"mainTitle":16432,"subtitle":503,"heroImage":16447,"ctaButton":526,"ctaLink":527},[483],{"data":16433,"content":16434,"nodeType":458},{},[16435,16441],{"data":16436,"content":16437,"nodeType":496},{},[16438],{"data":16439,"marks":16440,"value":495,"nodeType":85},{},[],{"data":16442,"content":16443,"nodeType":94},{},[16444],{"data":16445,"marks":16446,"value":156,"nodeType":85},{},[],{"metadata":16448,"sys":16451,"fields":16456},{"tags":16449,"concepts":16450},[],[],{"space":16452,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16454,"publishedVersion":64,"revision":46,"locale":29},{"sys":16453},{"type":12,"linkType":13,"id":14},{"sys":16455},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16457},{"url":518,"details":16458,"fileName":524,"contentType":525},{"size":520,"image":16459},{"width":522,"height":523},{"sys":16461,"fields":16464},{"id":16462,"createdAt":16463},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":16465,"slug":16466,"articleIntro":16465,"category":16467},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[16468],{"metadata":16469,"sys":16472,"fields":16479},{"tags":16470,"concepts":16471},[],[],{"space":16473,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16475,"publishedVersion":474,"revision":64,"contentType":16477,"locale":29},{"sys":16474},{"type":12,"linkType":13,"id":14},{"sys":16476},{"id":21,"type":12,"linkType":22},{"sys":16478},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16480,"metaTitle":484,"metaDescription":485,"mainTitle":16481,"subtitle":503,"heroImage":16496,"ctaButton":526,"ctaLink":527},[483],{"data":16482,"content":16483,"nodeType":458},{},[16484,16490],{"data":16485,"content":16486,"nodeType":496},{},[16487],{"data":16488,"marks":16489,"value":495,"nodeType":85},{},[],{"data":16491,"content":16492,"nodeType":94},{},[16493],{"data":16494,"marks":16495,"value":156,"nodeType":85},{},[],{"metadata":16497,"sys":16500,"fields":16505},{"tags":16498,"concepts":16499},[],[],{"space":16501,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16503,"publishedVersion":64,"revision":46,"locale":29},{"sys":16502},{"type":12,"linkType":13,"id":14},{"sys":16504},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16506},{"url":518,"details":16507,"fileName":524,"contentType":525},{"size":520,"image":16508},{"width":522,"height":523},{"sys":16510,"fields":16513},{"id":16511,"createdAt":16512},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":16514,"slug":16515,"articleIntro":16514,"category":16516},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[16517],{"metadata":16518,"sys":16521,"fields":16528},{"tags":16519,"concepts":16520},[],[],{"space":16522,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16524,"publishedVersion":474,"revision":64,"contentType":16526,"locale":29},{"sys":16523},{"type":12,"linkType":13,"id":14},{"sys":16525},{"id":21,"type":12,"linkType":22},{"sys":16527},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16529,"metaTitle":484,"metaDescription":485,"mainTitle":16530,"subtitle":503,"heroImage":16545,"ctaButton":526,"ctaLink":527},[483],{"data":16531,"content":16532,"nodeType":458},{},[16533,16539],{"data":16534,"content":16535,"nodeType":496},{},[16536],{"data":16537,"marks":16538,"value":495,"nodeType":85},{},[],{"data":16540,"content":16541,"nodeType":94},{},[16542],{"data":16543,"marks":16544,"value":156,"nodeType":85},{},[],{"metadata":16546,"sys":16549,"fields":16554},{"tags":16547,"concepts":16548},[],[],{"space":16550,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16552,"publishedVersion":64,"revision":46,"locale":29},{"sys":16551},{"type":12,"linkType":13,"id":14},{"sys":16553},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16555},{"url":518,"details":16556,"fileName":524,"contentType":525},{"size":520,"image":16557},{"width":522,"height":523},{"sys":16559,"fields":16562},{"id":16560,"createdAt":16561},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":16563,"slug":16564,"articleIntro":16563,"category":16565},"Compte 2131 - Bâtiments","compte-2131-batiments",[16566],{"metadata":16567,"sys":16570,"fields":16577},{"tags":16568,"concepts":16569},[],[],{"space":16571,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16573,"publishedVersion":474,"revision":64,"contentType":16575,"locale":29},{"sys":16572},{"type":12,"linkType":13,"id":14},{"sys":16574},{"id":21,"type":12,"linkType":22},{"sys":16576},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16578,"metaTitle":484,"metaDescription":485,"mainTitle":16579,"subtitle":503,"heroImage":16594,"ctaButton":526,"ctaLink":527},[483],{"data":16580,"content":16581,"nodeType":458},{},[16582,16588],{"data":16583,"content":16584,"nodeType":496},{},[16585],{"data":16586,"marks":16587,"value":495,"nodeType":85},{},[],{"data":16589,"content":16590,"nodeType":94},{},[16591],{"data":16592,"marks":16593,"value":156,"nodeType":85},{},[],{"metadata":16595,"sys":16598,"fields":16603},{"tags":16596,"concepts":16597},[],[],{"space":16599,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16601,"publishedVersion":64,"revision":46,"locale":29},{"sys":16600},{"type":12,"linkType":13,"id":14},{"sys":16602},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16604},{"url":518,"details":16605,"fileName":524,"contentType":525},{"size":520,"image":16606},{"width":522,"height":523},{"sys":16608,"fields":16610},{"id":16609,"createdAt":11072},"2faZxRvPQhG6UiwkwOCQNY",{"title":16611,"slug":16612,"articleIntro":16611,"category":16613},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[16614],{"metadata":16615,"sys":16618,"fields":16625},{"tags":16616,"concepts":16617},[],[],{"space":16619,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16621,"publishedVersion":474,"revision":64,"contentType":16623,"locale":29},{"sys":16620},{"type":12,"linkType":13,"id":14},{"sys":16622},{"id":21,"type":12,"linkType":22},{"sys":16624},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16626,"metaTitle":484,"metaDescription":485,"mainTitle":16627,"subtitle":503,"heroImage":16642,"ctaButton":526,"ctaLink":527},[483],{"data":16628,"content":16629,"nodeType":458},{},[16630,16636],{"data":16631,"content":16632,"nodeType":496},{},[16633],{"data":16634,"marks":16635,"value":495,"nodeType":85},{},[],{"data":16637,"content":16638,"nodeType":94},{},[16639],{"data":16640,"marks":16641,"value":156,"nodeType":85},{},[],{"metadata":16643,"sys":16646,"fields":16651},{"tags":16644,"concepts":16645},[],[],{"space":16647,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16649,"publishedVersion":64,"revision":46,"locale":29},{"sys":16648},{"type":12,"linkType":13,"id":14},{"sys":16650},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16652},{"url":518,"details":16653,"fileName":524,"contentType":525},{"size":520,"image":16654},{"width":522,"height":523},{"sys":16656,"fields":16659},{"id":16657,"createdAt":16658},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":16660,"slug":16661,"articleIntro":16660,"category":16662},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[16663],{"metadata":16664,"sys":16667,"fields":16674},{"tags":16665,"concepts":16666},[],[],{"space":16668,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16670,"publishedVersion":474,"revision":64,"contentType":16672,"locale":29},{"sys":16669},{"type":12,"linkType":13,"id":14},{"sys":16671},{"id":21,"type":12,"linkType":22},{"sys":16673},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16675,"metaTitle":484,"metaDescription":485,"mainTitle":16676,"subtitle":503,"heroImage":16691,"ctaButton":526,"ctaLink":527},[483],{"data":16677,"content":16678,"nodeType":458},{},[16679,16685],{"data":16680,"content":16681,"nodeType":496},{},[16682],{"data":16683,"marks":16684,"value":495,"nodeType":85},{},[],{"data":16686,"content":16687,"nodeType":94},{},[16688],{"data":16689,"marks":16690,"value":156,"nodeType":85},{},[],{"metadata":16692,"sys":16695,"fields":16700},{"tags":16693,"concepts":16694},[],[],{"space":16696,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16698,"publishedVersion":64,"revision":46,"locale":29},{"sys":16697},{"type":12,"linkType":13,"id":14},{"sys":16699},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16701},{"url":518,"details":16702,"fileName":524,"contentType":525},{"size":520,"image":16703},{"width":522,"height":523},{"sys":16705,"fields":16708},{"id":16706,"createdAt":16707},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":16709,"slug":16710,"articleIntro":-1,"category":16711},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[16712],{"metadata":16713,"sys":16716,"fields":16723},{"tags":16714,"concepts":16715},[],[],{"space":16717,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16719,"publishedVersion":474,"revision":64,"contentType":16721,"locale":29},{"sys":16718},{"type":12,"linkType":13,"id":14},{"sys":16720},{"id":21,"type":12,"linkType":22},{"sys":16722},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16724,"metaTitle":484,"metaDescription":485,"mainTitle":16725,"subtitle":503,"heroImage":16740,"ctaButton":526,"ctaLink":527},[483],{"data":16726,"content":16727,"nodeType":458},{},[16728,16734],{"data":16729,"content":16730,"nodeType":496},{},[16731],{"data":16732,"marks":16733,"value":495,"nodeType":85},{},[],{"data":16735,"content":16736,"nodeType":94},{},[16737],{"data":16738,"marks":16739,"value":156,"nodeType":85},{},[],{"metadata":16741,"sys":16744,"fields":16749},{"tags":16742,"concepts":16743},[],[],{"space":16745,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16747,"publishedVersion":64,"revision":46,"locale":29},{"sys":16746},{"type":12,"linkType":13,"id":14},{"sys":16748},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16750},{"url":518,"details":16751,"fileName":524,"contentType":525},{"size":520,"image":16752},{"width":522,"height":523},{"sys":16754,"fields":16757},{"id":16755,"createdAt":16756},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":16758,"slug":16759,"articleIntro":16758,"category":16760},"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",[16761],{"metadata":16762,"sys":16765,"fields":16772},{"tags":16763,"concepts":16764},[],[],{"space":16766,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16768,"publishedVersion":474,"revision":64,"contentType":16770,"locale":29},{"sys":16767},{"type":12,"linkType":13,"id":14},{"sys":16769},{"id":21,"type":12,"linkType":22},{"sys":16771},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16773,"metaTitle":484,"metaDescription":485,"mainTitle":16774,"subtitle":503,"heroImage":16789,"ctaButton":526,"ctaLink":527},[483],{"data":16775,"content":16776,"nodeType":458},{},[16777,16783],{"data":16778,"content":16779,"nodeType":496},{},[16780],{"data":16781,"marks":16782,"value":495,"nodeType":85},{},[],{"data":16784,"content":16785,"nodeType":94},{},[16786],{"data":16787,"marks":16788,"value":156,"nodeType":85},{},[],{"metadata":16790,"sys":16793,"fields":16798},{"tags":16791,"concepts":16792},[],[],{"space":16794,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16796,"publishedVersion":64,"revision":46,"locale":29},{"sys":16795},{"type":12,"linkType":13,"id":14},{"sys":16797},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16799},{"url":518,"details":16800,"fileName":524,"contentType":525},{"size":520,"image":16801},{"width":522,"height":523},{"sys":16803,"fields":16806},{"id":16804,"createdAt":16805},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":16807,"slug":16808,"articleIntro":-1,"category":16809},"Compte 705 - Études","compte-705-etudes",[16810],{"metadata":16811,"sys":16814,"fields":16821},{"tags":16812,"concepts":16813},[],[],{"space":16815,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16817,"publishedVersion":474,"revision":64,"contentType":16819,"locale":29},{"sys":16816},{"type":12,"linkType":13,"id":14},{"sys":16818},{"id":21,"type":12,"linkType":22},{"sys":16820},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16822,"metaTitle":484,"metaDescription":485,"mainTitle":16823,"subtitle":503,"heroImage":16838,"ctaButton":526,"ctaLink":527},[483],{"data":16824,"content":16825,"nodeType":458},{},[16826,16832],{"data":16827,"content":16828,"nodeType":496},{},[16829],{"data":16830,"marks":16831,"value":495,"nodeType":85},{},[],{"data":16833,"content":16834,"nodeType":94},{},[16835],{"data":16836,"marks":16837,"value":156,"nodeType":85},{},[],{"metadata":16839,"sys":16842,"fields":16847},{"tags":16840,"concepts":16841},[],[],{"space":16843,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16845,"publishedVersion":64,"revision":46,"locale":29},{"sys":16844},{"type":12,"linkType":13,"id":14},{"sys":16846},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16848},{"url":518,"details":16849,"fileName":524,"contentType":525},{"size":520,"image":16850},{"width":522,"height":523},{"sys":16852,"fields":16855},{"id":16853,"createdAt":16854},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":16856,"slug":16857,"articleIntro":16856,"category":16858},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[16859],{"metadata":16860,"sys":16863,"fields":16870},{"tags":16861,"concepts":16862},[],[],{"space":16864,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16866,"publishedVersion":474,"revision":64,"contentType":16868,"locale":29},{"sys":16865},{"type":12,"linkType":13,"id":14},{"sys":16867},{"id":21,"type":12,"linkType":22},{"sys":16869},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16871,"metaTitle":484,"metaDescription":485,"mainTitle":16872,"subtitle":503,"heroImage":16887,"ctaButton":526,"ctaLink":527},[483],{"data":16873,"content":16874,"nodeType":458},{},[16875,16881],{"data":16876,"content":16877,"nodeType":496},{},[16878],{"data":16879,"marks":16880,"value":495,"nodeType":85},{},[],{"data":16882,"content":16883,"nodeType":94},{},[16884],{"data":16885,"marks":16886,"value":156,"nodeType":85},{},[],{"metadata":16888,"sys":16891,"fields":16896},{"tags":16889,"concepts":16890},[],[],{"space":16892,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16894,"publishedVersion":64,"revision":46,"locale":29},{"sys":16893},{"type":12,"linkType":13,"id":14},{"sys":16895},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16897},{"url":518,"details":16898,"fileName":524,"contentType":525},{"size":520,"image":16899},{"width":522,"height":523},{"sys":16901,"fields":16904},{"id":16902,"createdAt":16903},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":16905,"slug":16906,"articleIntro":16905,"category":16907},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[16908],{"metadata":16909,"sys":16912,"fields":16919},{"tags":16910,"concepts":16911},[],[],{"space":16913,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16915,"publishedVersion":474,"revision":64,"contentType":16917,"locale":29},{"sys":16914},{"type":12,"linkType":13,"id":14},{"sys":16916},{"id":21,"type":12,"linkType":22},{"sys":16918},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16920,"metaTitle":484,"metaDescription":485,"mainTitle":16921,"subtitle":503,"heroImage":16936,"ctaButton":526,"ctaLink":527},[483],{"data":16922,"content":16923,"nodeType":458},{},[16924,16930],{"data":16925,"content":16926,"nodeType":496},{},[16927],{"data":16928,"marks":16929,"value":495,"nodeType":85},{},[],{"data":16931,"content":16932,"nodeType":94},{},[16933],{"data":16934,"marks":16935,"value":156,"nodeType":85},{},[],{"metadata":16937,"sys":16940,"fields":16945},{"tags":16938,"concepts":16939},[],[],{"space":16941,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16943,"publishedVersion":64,"revision":46,"locale":29},{"sys":16942},{"type":12,"linkType":13,"id":14},{"sys":16944},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16946},{"url":518,"details":16947,"fileName":524,"contentType":525},{"size":520,"image":16948},{"width":522,"height":523},{"sys":16950,"fields":16953},{"id":16951,"createdAt":16952},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":16954,"slug":16955,"articleIntro":-1,"category":16956},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[16957],{"metadata":16958,"sys":16961,"fields":16968},{"tags":16959,"concepts":16960},[],[],{"space":16962,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":16964,"publishedVersion":474,"revision":64,"contentType":16966,"locale":29},{"sys":16963},{"type":12,"linkType":13,"id":14},{"sys":16965},{"id":21,"type":12,"linkType":22},{"sys":16967},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":16969,"metaTitle":484,"metaDescription":485,"mainTitle":16970,"subtitle":503,"heroImage":16985,"ctaButton":526,"ctaLink":527},[483],{"data":16971,"content":16972,"nodeType":458},{},[16973,16979],{"data":16974,"content":16975,"nodeType":496},{},[16976],{"data":16977,"marks":16978,"value":495,"nodeType":85},{},[],{"data":16980,"content":16981,"nodeType":94},{},[16982],{"data":16983,"marks":16984,"value":156,"nodeType":85},{},[],{"metadata":16986,"sys":16989,"fields":16994},{"tags":16987,"concepts":16988},[],[],{"space":16990,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":16992,"publishedVersion":64,"revision":46,"locale":29},{"sys":16991},{"type":12,"linkType":13,"id":14},{"sys":16993},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":16995},{"url":518,"details":16996,"fileName":524,"contentType":525},{"size":520,"image":16997},{"width":522,"height":523},{"sys":16999,"fields":17002},{"id":17000,"createdAt":17001},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":17003,"slug":17004,"articleIntro":17003,"category":17005},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[17006],{"metadata":17007,"sys":17010,"fields":17017},{"tags":17008,"concepts":17009},[],[],{"space":17011,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17013,"publishedVersion":474,"revision":64,"contentType":17015,"locale":29},{"sys":17012},{"type":12,"linkType":13,"id":14},{"sys":17014},{"id":21,"type":12,"linkType":22},{"sys":17016},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17018,"metaTitle":484,"metaDescription":485,"mainTitle":17019,"subtitle":503,"heroImage":17034,"ctaButton":526,"ctaLink":527},[483],{"data":17020,"content":17021,"nodeType":458},{},[17022,17028],{"data":17023,"content":17024,"nodeType":496},{},[17025],{"data":17026,"marks":17027,"value":495,"nodeType":85},{},[],{"data":17029,"content":17030,"nodeType":94},{},[17031],{"data":17032,"marks":17033,"value":156,"nodeType":85},{},[],{"metadata":17035,"sys":17038,"fields":17043},{"tags":17036,"concepts":17037},[],[],{"space":17039,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17041,"publishedVersion":64,"revision":46,"locale":29},{"sys":17040},{"type":12,"linkType":13,"id":14},{"sys":17042},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17044},{"url":518,"details":17045,"fileName":524,"contentType":525},{"size":520,"image":17046},{"width":522,"height":523},{"sys":17048,"fields":17051},{"id":17049,"createdAt":17050},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":17052,"slug":17053,"articleIntro":17052,"category":17054},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[17055],{"metadata":17056,"sys":17059,"fields":17066},{"tags":17057,"concepts":17058},[],[],{"space":17060,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17062,"publishedVersion":474,"revision":64,"contentType":17064,"locale":29},{"sys":17061},{"type":12,"linkType":13,"id":14},{"sys":17063},{"id":21,"type":12,"linkType":22},{"sys":17065},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17067,"metaTitle":484,"metaDescription":485,"mainTitle":17068,"subtitle":503,"heroImage":17083,"ctaButton":526,"ctaLink":527},[483],{"data":17069,"content":17070,"nodeType":458},{},[17071,17077],{"data":17072,"content":17073,"nodeType":496},{},[17074],{"data":17075,"marks":17076,"value":495,"nodeType":85},{},[],{"data":17078,"content":17079,"nodeType":94},{},[17080],{"data":17081,"marks":17082,"value":156,"nodeType":85},{},[],{"metadata":17084,"sys":17087,"fields":17092},{"tags":17085,"concepts":17086},[],[],{"space":17088,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17090,"publishedVersion":64,"revision":46,"locale":29},{"sys":17089},{"type":12,"linkType":13,"id":14},{"sys":17091},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17093},{"url":518,"details":17094,"fileName":524,"contentType":525},{"size":520,"image":17095},{"width":522,"height":523},{"sys":17097,"fields":17100},{"id":17098,"createdAt":17099},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":17101,"slug":17102,"articleIntro":17101,"category":17103},"Classe 15 - Provisions","classe-15-provisions",[17104],{"metadata":17105,"sys":17108,"fields":17115},{"tags":17106,"concepts":17107},[],[],{"space":17109,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17111,"publishedVersion":474,"revision":64,"contentType":17113,"locale":29},{"sys":17110},{"type":12,"linkType":13,"id":14},{"sys":17112},{"id":21,"type":12,"linkType":22},{"sys":17114},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17116,"metaTitle":484,"metaDescription":485,"mainTitle":17117,"subtitle":503,"heroImage":17132,"ctaButton":526,"ctaLink":527},[483],{"data":17118,"content":17119,"nodeType":458},{},[17120,17126],{"data":17121,"content":17122,"nodeType":496},{},[17123],{"data":17124,"marks":17125,"value":495,"nodeType":85},{},[],{"data":17127,"content":17128,"nodeType":94},{},[17129],{"data":17130,"marks":17131,"value":156,"nodeType":85},{},[],{"metadata":17133,"sys":17136,"fields":17141},{"tags":17134,"concepts":17135},[],[],{"space":17137,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17139,"publishedVersion":64,"revision":46,"locale":29},{"sys":17138},{"type":12,"linkType":13,"id":14},{"sys":17140},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17142},{"url":518,"details":17143,"fileName":524,"contentType":525},{"size":520,"image":17144},{"width":522,"height":523},{"sys":17146,"fields":17149},{"id":17147,"createdAt":17148},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":17150,"slug":17151,"articleIntro":-1,"category":17152},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[17153],{"metadata":17154,"sys":17157,"fields":17164},{"tags":17155,"concepts":17156},[],[],{"space":17158,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17160,"publishedVersion":474,"revision":64,"contentType":17162,"locale":29},{"sys":17159},{"type":12,"linkType":13,"id":14},{"sys":17161},{"id":21,"type":12,"linkType":22},{"sys":17163},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17165,"metaTitle":484,"metaDescription":485,"mainTitle":17166,"subtitle":503,"heroImage":17181,"ctaButton":526,"ctaLink":527},[483],{"data":17167,"content":17168,"nodeType":458},{},[17169,17175],{"data":17170,"content":17171,"nodeType":496},{},[17172],{"data":17173,"marks":17174,"value":495,"nodeType":85},{},[],{"data":17176,"content":17177,"nodeType":94},{},[17178],{"data":17179,"marks":17180,"value":156,"nodeType":85},{},[],{"metadata":17182,"sys":17185,"fields":17190},{"tags":17183,"concepts":17184},[],[],{"space":17186,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17188,"publishedVersion":64,"revision":46,"locale":29},{"sys":17187},{"type":12,"linkType":13,"id":14},{"sys":17189},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17191},{"url":518,"details":17192,"fileName":524,"contentType":525},{"size":520,"image":17193},{"width":522,"height":523},{"sys":17195,"fields":17198},{"id":17196,"createdAt":17197},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":17199,"slug":17200,"articleIntro":17199,"category":17201},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[17202],{"metadata":17203,"sys":17206,"fields":17213},{"tags":17204,"concepts":17205},[],[],{"space":17207,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17209,"publishedVersion":474,"revision":64,"contentType":17211,"locale":29},{"sys":17208},{"type":12,"linkType":13,"id":14},{"sys":17210},{"id":21,"type":12,"linkType":22},{"sys":17212},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17214,"metaTitle":484,"metaDescription":485,"mainTitle":17215,"subtitle":503,"heroImage":17230,"ctaButton":526,"ctaLink":527},[483],{"data":17216,"content":17217,"nodeType":458},{},[17218,17224],{"data":17219,"content":17220,"nodeType":496},{},[17221],{"data":17222,"marks":17223,"value":495,"nodeType":85},{},[],{"data":17225,"content":17226,"nodeType":94},{},[17227],{"data":17228,"marks":17229,"value":156,"nodeType":85},{},[],{"metadata":17231,"sys":17234,"fields":17239},{"tags":17232,"concepts":17233},[],[],{"space":17235,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17237,"publishedVersion":64,"revision":46,"locale":29},{"sys":17236},{"type":12,"linkType":13,"id":14},{"sys":17238},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17240},{"url":518,"details":17241,"fileName":524,"contentType":525},{"size":520,"image":17242},{"width":522,"height":523},{"sys":17244,"fields":17247},{"id":17245,"createdAt":17246},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":17248,"slug":17249,"articleIntro":17248,"category":17250},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[17251],{"metadata":17252,"sys":17255,"fields":17262},{"tags":17253,"concepts":17254},[],[],{"space":17256,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17258,"publishedVersion":474,"revision":64,"contentType":17260,"locale":29},{"sys":17257},{"type":12,"linkType":13,"id":14},{"sys":17259},{"id":21,"type":12,"linkType":22},{"sys":17261},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17263,"metaTitle":484,"metaDescription":485,"mainTitle":17264,"subtitle":503,"heroImage":17279,"ctaButton":526,"ctaLink":527},[483],{"data":17265,"content":17266,"nodeType":458},{},[17267,17273],{"data":17268,"content":17269,"nodeType":496},{},[17270],{"data":17271,"marks":17272,"value":495,"nodeType":85},{},[],{"data":17274,"content":17275,"nodeType":94},{},[17276],{"data":17277,"marks":17278,"value":156,"nodeType":85},{},[],{"metadata":17280,"sys":17283,"fields":17288},{"tags":17281,"concepts":17282},[],[],{"space":17284,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17286,"publishedVersion":64,"revision":46,"locale":29},{"sys":17285},{"type":12,"linkType":13,"id":14},{"sys":17287},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17289},{"url":518,"details":17290,"fileName":524,"contentType":525},{"size":520,"image":17291},{"width":522,"height":523},{"sys":17293,"fields":17296},{"id":17294,"createdAt":17295},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":17297,"slug":17298,"articleIntro":17297,"category":17299},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[17300],{"metadata":17301,"sys":17304,"fields":17311},{"tags":17302,"concepts":17303},[],[],{"space":17305,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17307,"publishedVersion":474,"revision":64,"contentType":17309,"locale":29},{"sys":17306},{"type":12,"linkType":13,"id":14},{"sys":17308},{"id":21,"type":12,"linkType":22},{"sys":17310},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17312,"metaTitle":484,"metaDescription":485,"mainTitle":17313,"subtitle":503,"heroImage":17328,"ctaButton":526,"ctaLink":527},[483],{"data":17314,"content":17315,"nodeType":458},{},[17316,17322],{"data":17317,"content":17318,"nodeType":496},{},[17319],{"data":17320,"marks":17321,"value":495,"nodeType":85},{},[],{"data":17323,"content":17324,"nodeType":94},{},[17325],{"data":17326,"marks":17327,"value":156,"nodeType":85},{},[],{"metadata":17329,"sys":17332,"fields":17337},{"tags":17330,"concepts":17331},[],[],{"space":17333,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17335,"publishedVersion":64,"revision":46,"locale":29},{"sys":17334},{"type":12,"linkType":13,"id":14},{"sys":17336},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17338},{"url":518,"details":17339,"fileName":524,"contentType":525},{"size":520,"image":17340},{"width":522,"height":523},{"sys":17342,"fields":17345},{"id":17343,"createdAt":17344},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":17346,"slug":17347,"articleIntro":17346,"category":17348},"618 - Divers","compte-618-divers",[17349],{"metadata":17350,"sys":17353,"fields":17360},{"tags":17351,"concepts":17352},[],[],{"space":17354,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17356,"publishedVersion":474,"revision":64,"contentType":17358,"locale":29},{"sys":17355},{"type":12,"linkType":13,"id":14},{"sys":17357},{"id":21,"type":12,"linkType":22},{"sys":17359},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17361,"metaTitle":484,"metaDescription":485,"mainTitle":17362,"subtitle":503,"heroImage":17377,"ctaButton":526,"ctaLink":527},[483],{"data":17363,"content":17364,"nodeType":458},{},[17365,17371],{"data":17366,"content":17367,"nodeType":496},{},[17368],{"data":17369,"marks":17370,"value":495,"nodeType":85},{},[],{"data":17372,"content":17373,"nodeType":94},{},[17374],{"data":17375,"marks":17376,"value":156,"nodeType":85},{},[],{"metadata":17378,"sys":17381,"fields":17386},{"tags":17379,"concepts":17380},[],[],{"space":17382,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17384,"publishedVersion":64,"revision":46,"locale":29},{"sys":17383},{"type":12,"linkType":13,"id":14},{"sys":17385},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17387},{"url":518,"details":17388,"fileName":524,"contentType":525},{"size":520,"image":17389},{"width":522,"height":523},{"sys":17391,"fields":17394},{"id":17392,"createdAt":17393},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":17395,"slug":17396,"articleIntro":17395,"category":17397},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[17398],{"metadata":17399,"sys":17402,"fields":17409},{"tags":17400,"concepts":17401},[],[],{"space":17403,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17405,"publishedVersion":474,"revision":64,"contentType":17407,"locale":29},{"sys":17404},{"type":12,"linkType":13,"id":14},{"sys":17406},{"id":21,"type":12,"linkType":22},{"sys":17408},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17410,"metaTitle":484,"metaDescription":485,"mainTitle":17411,"subtitle":503,"heroImage":17426,"ctaButton":526,"ctaLink":527},[483],{"data":17412,"content":17413,"nodeType":458},{},[17414,17420],{"data":17415,"content":17416,"nodeType":496},{},[17417],{"data":17418,"marks":17419,"value":495,"nodeType":85},{},[],{"data":17421,"content":17422,"nodeType":94},{},[17423],{"data":17424,"marks":17425,"value":156,"nodeType":85},{},[],{"metadata":17427,"sys":17430,"fields":17435},{"tags":17428,"concepts":17429},[],[],{"space":17431,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17433,"publishedVersion":64,"revision":46,"locale":29},{"sys":17432},{"type":12,"linkType":13,"id":14},{"sys":17434},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17436},{"url":518,"details":17437,"fileName":524,"contentType":525},{"size":520,"image":17438},{"width":522,"height":523},{"sys":17440,"fields":17441},{"id":15,"createdAt":17},{"title":33,"slug":459,"articleIntro":-1,"category":17442},[17443],{"metadata":17444,"sys":17447,"fields":17454},{"tags":17445,"concepts":17446},[],[],{"space":17448,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17450,"publishedVersion":474,"revision":64,"contentType":17452,"locale":29},{"sys":17449},{"type":12,"linkType":13,"id":14},{"sys":17451},{"id":21,"type":12,"linkType":22},{"sys":17453},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17455,"metaTitle":484,"metaDescription":485,"mainTitle":17456,"subtitle":503,"heroImage":17471,"ctaButton":526,"ctaLink":527},[483],{"data":17457,"content":17458,"nodeType":458},{},[17459,17465],{"data":17460,"content":17461,"nodeType":496},{},[17462],{"data":17463,"marks":17464,"value":495,"nodeType":85},{},[],{"data":17466,"content":17467,"nodeType":94},{},[17468],{"data":17469,"marks":17470,"value":156,"nodeType":85},{},[],{"metadata":17472,"sys":17475,"fields":17480},{"tags":17473,"concepts":17474},[],[],{"space":17476,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17478,"publishedVersion":64,"revision":46,"locale":29},{"sys":17477},{"type":12,"linkType":13,"id":14},{"sys":17479},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17481},{"url":518,"details":17482,"fileName":524,"contentType":525},{"size":520,"image":17483},{"width":522,"height":523},{"sys":17485,"fields":17488},{"id":17486,"createdAt":17487},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":17489,"slug":17490,"articleIntro":17489,"category":17491},"6471 - Prestations directes","compte-6471-prestations-directes",[17492],{"metadata":17493,"sys":17496,"fields":17503},{"tags":17494,"concepts":17495},[],[],{"space":17497,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17499,"publishedVersion":474,"revision":64,"contentType":17501,"locale":29},{"sys":17498},{"type":12,"linkType":13,"id":14},{"sys":17500},{"id":21,"type":12,"linkType":22},{"sys":17502},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17504,"metaTitle":484,"metaDescription":485,"mainTitle":17505,"subtitle":503,"heroImage":17520,"ctaButton":526,"ctaLink":527},[483],{"data":17506,"content":17507,"nodeType":458},{},[17508,17514],{"data":17509,"content":17510,"nodeType":496},{},[17511],{"data":17512,"marks":17513,"value":495,"nodeType":85},{},[],{"data":17515,"content":17516,"nodeType":94},{},[17517],{"data":17518,"marks":17519,"value":156,"nodeType":85},{},[],{"metadata":17521,"sys":17524,"fields":17529},{"tags":17522,"concepts":17523},[],[],{"space":17525,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17527,"publishedVersion":64,"revision":46,"locale":29},{"sys":17526},{"type":12,"linkType":13,"id":14},{"sys":17528},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17530},{"url":518,"details":17531,"fileName":524,"contentType":525},{"size":520,"image":17532},{"width":522,"height":523},{"sys":17534,"fields":17537},{"id":17535,"createdAt":17536},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":17538,"slug":17539,"articleIntro":17538,"category":17540},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[17541],{"metadata":17542,"sys":17545,"fields":17552},{"tags":17543,"concepts":17544},[],[],{"space":17546,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17548,"publishedVersion":474,"revision":64,"contentType":17550,"locale":29},{"sys":17547},{"type":12,"linkType":13,"id":14},{"sys":17549},{"id":21,"type":12,"linkType":22},{"sys":17551},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17553,"metaTitle":484,"metaDescription":485,"mainTitle":17554,"subtitle":503,"heroImage":17569,"ctaButton":526,"ctaLink":527},[483],{"data":17555,"content":17556,"nodeType":458},{},[17557,17563],{"data":17558,"content":17559,"nodeType":496},{},[17560],{"data":17561,"marks":17562,"value":495,"nodeType":85},{},[],{"data":17564,"content":17565,"nodeType":94},{},[17566],{"data":17567,"marks":17568,"value":156,"nodeType":85},{},[],{"metadata":17570,"sys":17573,"fields":17578},{"tags":17571,"concepts":17572},[],[],{"space":17574,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17576,"publishedVersion":64,"revision":46,"locale":29},{"sys":17575},{"type":12,"linkType":13,"id":14},{"sys":17577},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17579},{"url":518,"details":17580,"fileName":524,"contentType":525},{"size":520,"image":17581},{"width":522,"height":523},{"sys":17583,"fields":17586},{"id":17584,"createdAt":17585},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":17587,"slug":17588,"articleIntro":-1,"category":17589},"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",[17590],{"metadata":17591,"sys":17594,"fields":17601},{"tags":17592,"concepts":17593},[],[],{"space":17595,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17597,"publishedVersion":474,"revision":64,"contentType":17599,"locale":29},{"sys":17596},{"type":12,"linkType":13,"id":14},{"sys":17598},{"id":21,"type":12,"linkType":22},{"sys":17600},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17602,"metaTitle":484,"metaDescription":485,"mainTitle":17603,"subtitle":503,"heroImage":17618,"ctaButton":526,"ctaLink":527},[483],{"data":17604,"content":17605,"nodeType":458},{},[17606,17612],{"data":17607,"content":17608,"nodeType":496},{},[17609],{"data":17610,"marks":17611,"value":495,"nodeType":85},{},[],{"data":17613,"content":17614,"nodeType":94},{},[17615],{"data":17616,"marks":17617,"value":156,"nodeType":85},{},[],{"metadata":17619,"sys":17622,"fields":17627},{"tags":17620,"concepts":17621},[],[],{"space":17623,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17625,"publishedVersion":64,"revision":46,"locale":29},{"sys":17624},{"type":12,"linkType":13,"id":14},{"sys":17626},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17628},{"url":518,"details":17629,"fileName":524,"contentType":525},{"size":520,"image":17630},{"width":522,"height":523},{"sys":17632,"fields":17635},{"id":17633,"createdAt":17634},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":17636,"slug":17637,"articleIntro":17638,"category":17639},"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. ",[17640],{"metadata":17641,"sys":17644,"fields":17651},{"tags":17642,"concepts":17643},[],[],{"space":17645,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17647,"publishedVersion":474,"revision":64,"contentType":17649,"locale":29},{"sys":17646},{"type":12,"linkType":13,"id":14},{"sys":17648},{"id":21,"type":12,"linkType":22},{"sys":17650},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17652,"metaTitle":484,"metaDescription":485,"mainTitle":17653,"subtitle":503,"heroImage":17668,"ctaButton":526,"ctaLink":527},[483],{"data":17654,"content":17655,"nodeType":458},{},[17656,17662],{"data":17657,"content":17658,"nodeType":496},{},[17659],{"data":17660,"marks":17661,"value":495,"nodeType":85},{},[],{"data":17663,"content":17664,"nodeType":94},{},[17665],{"data":17666,"marks":17667,"value":156,"nodeType":85},{},[],{"metadata":17669,"sys":17672,"fields":17677},{"tags":17670,"concepts":17671},[],[],{"space":17673,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17675,"publishedVersion":64,"revision":46,"locale":29},{"sys":17674},{"type":12,"linkType":13,"id":14},{"sys":17676},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17678},{"url":518,"details":17679,"fileName":524,"contentType":525},{"size":520,"image":17680},{"width":522,"height":523},{"sys":17682,"fields":17685},{"id":17683,"createdAt":17684},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":17686,"slug":17687,"articleIntro":-1,"category":17688},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[17689],{"metadata":17690,"sys":17693,"fields":17700},{"tags":17691,"concepts":17692},[],[],{"space":17694,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17696,"publishedVersion":474,"revision":64,"contentType":17698,"locale":29},{"sys":17695},{"type":12,"linkType":13,"id":14},{"sys":17697},{"id":21,"type":12,"linkType":22},{"sys":17699},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17701,"metaTitle":484,"metaDescription":485,"mainTitle":17702,"subtitle":503,"heroImage":17717,"ctaButton":526,"ctaLink":527},[483],{"data":17703,"content":17704,"nodeType":458},{},[17705,17711],{"data":17706,"content":17707,"nodeType":496},{},[17708],{"data":17709,"marks":17710,"value":495,"nodeType":85},{},[],{"data":17712,"content":17713,"nodeType":94},{},[17714],{"data":17715,"marks":17716,"value":156,"nodeType":85},{},[],{"metadata":17718,"sys":17721,"fields":17726},{"tags":17719,"concepts":17720},[],[],{"space":17722,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17724,"publishedVersion":64,"revision":46,"locale":29},{"sys":17723},{"type":12,"linkType":13,"id":14},{"sys":17725},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17727},{"url":518,"details":17728,"fileName":524,"contentType":525},{"size":520,"image":17729},{"width":522,"height":523},{"sys":17731,"fields":17734},{"id":17732,"createdAt":17733},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":17735,"slug":17736,"articleIntro":17735,"category":17737},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[17738],{"metadata":17739,"sys":17742,"fields":17749},{"tags":17740,"concepts":17741},[],[],{"space":17743,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17745,"publishedVersion":474,"revision":64,"contentType":17747,"locale":29},{"sys":17744},{"type":12,"linkType":13,"id":14},{"sys":17746},{"id":21,"type":12,"linkType":22},{"sys":17748},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17750,"metaTitle":484,"metaDescription":485,"mainTitle":17751,"subtitle":503,"heroImage":17766,"ctaButton":526,"ctaLink":527},[483],{"data":17752,"content":17753,"nodeType":458},{},[17754,17760],{"data":17755,"content":17756,"nodeType":496},{},[17757],{"data":17758,"marks":17759,"value":495,"nodeType":85},{},[],{"data":17761,"content":17762,"nodeType":94},{},[17763],{"data":17764,"marks":17765,"value":156,"nodeType":85},{},[],{"metadata":17767,"sys":17770,"fields":17775},{"tags":17768,"concepts":17769},[],[],{"space":17771,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17773,"publishedVersion":64,"revision":46,"locale":29},{"sys":17772},{"type":12,"linkType":13,"id":14},{"sys":17774},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17776},{"url":518,"details":17777,"fileName":524,"contentType":525},{"size":520,"image":17778},{"width":522,"height":523},{"sys":17780,"fields":17783},{"id":17781,"createdAt":17782},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":17784,"slug":17785,"articleIntro":-1,"category":17786},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[17787],{"metadata":17788,"sys":17791,"fields":17798},{"tags":17789,"concepts":17790},[],[],{"space":17792,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17794,"publishedVersion":474,"revision":64,"contentType":17796,"locale":29},{"sys":17793},{"type":12,"linkType":13,"id":14},{"sys":17795},{"id":21,"type":12,"linkType":22},{"sys":17797},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17799,"metaTitle":484,"metaDescription":485,"mainTitle":17800,"subtitle":503,"heroImage":17815,"ctaButton":526,"ctaLink":527},[483],{"data":17801,"content":17802,"nodeType":458},{},[17803,17809],{"data":17804,"content":17805,"nodeType":496},{},[17806],{"data":17807,"marks":17808,"value":495,"nodeType":85},{},[],{"data":17810,"content":17811,"nodeType":94},{},[17812],{"data":17813,"marks":17814,"value":156,"nodeType":85},{},[],{"metadata":17816,"sys":17819,"fields":17824},{"tags":17817,"concepts":17818},[],[],{"space":17820,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17822,"publishedVersion":64,"revision":46,"locale":29},{"sys":17821},{"type":12,"linkType":13,"id":14},{"sys":17823},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17825},{"url":518,"details":17826,"fileName":524,"contentType":525},{"size":520,"image":17827},{"width":522,"height":523},{"sys":17829,"fields":17832},{"id":17830,"createdAt":17831},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":17833,"slug":17834,"articleIntro":17833,"category":17835},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[17836],{"metadata":17837,"sys":17840,"fields":17847},{"tags":17838,"concepts":17839},[],[],{"space":17841,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17843,"publishedVersion":474,"revision":64,"contentType":17845,"locale":29},{"sys":17842},{"type":12,"linkType":13,"id":14},{"sys":17844},{"id":21,"type":12,"linkType":22},{"sys":17846},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17848,"metaTitle":484,"metaDescription":485,"mainTitle":17849,"subtitle":503,"heroImage":17864,"ctaButton":526,"ctaLink":527},[483],{"data":17850,"content":17851,"nodeType":458},{},[17852,17858],{"data":17853,"content":17854,"nodeType":496},{},[17855],{"data":17856,"marks":17857,"value":495,"nodeType":85},{},[],{"data":17859,"content":17860,"nodeType":94},{},[17861],{"data":17862,"marks":17863,"value":156,"nodeType":85},{},[],{"metadata":17865,"sys":17868,"fields":17873},{"tags":17866,"concepts":17867},[],[],{"space":17869,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17871,"publishedVersion":64,"revision":46,"locale":29},{"sys":17870},{"type":12,"linkType":13,"id":14},{"sys":17872},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17874},{"url":518,"details":17875,"fileName":524,"contentType":525},{"size":520,"image":17876},{"width":522,"height":523},{"sys":17878,"fields":17881},{"id":17879,"createdAt":17880},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":17882,"slug":17883,"articleIntro":-1,"category":17884},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[17885],{"metadata":17886,"sys":17889,"fields":17896},{"tags":17887,"concepts":17888},[],[],{"space":17890,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17892,"publishedVersion":474,"revision":64,"contentType":17894,"locale":29},{"sys":17891},{"type":12,"linkType":13,"id":14},{"sys":17893},{"id":21,"type":12,"linkType":22},{"sys":17895},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17897,"metaTitle":484,"metaDescription":485,"mainTitle":17898,"subtitle":503,"heroImage":17913,"ctaButton":526,"ctaLink":527},[483],{"data":17899,"content":17900,"nodeType":458},{},[17901,17907],{"data":17902,"content":17903,"nodeType":496},{},[17904],{"data":17905,"marks":17906,"value":495,"nodeType":85},{},[],{"data":17908,"content":17909,"nodeType":94},{},[17910],{"data":17911,"marks":17912,"value":156,"nodeType":85},{},[],{"metadata":17914,"sys":17917,"fields":17922},{"tags":17915,"concepts":17916},[],[],{"space":17918,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17920,"publishedVersion":64,"revision":46,"locale":29},{"sys":17919},{"type":12,"linkType":13,"id":14},{"sys":17921},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17923},{"url":518,"details":17924,"fileName":524,"contentType":525},{"size":520,"image":17925},{"width":522,"height":523},{"sys":17927,"fields":17930},{"id":17928,"createdAt":17929},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":17931,"slug":17932,"articleIntro":17931,"category":17933},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[17934],{"metadata":17935,"sys":17938,"fields":17945},{"tags":17936,"concepts":17937},[],[],{"space":17939,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17941,"publishedVersion":474,"revision":64,"contentType":17943,"locale":29},{"sys":17940},{"type":12,"linkType":13,"id":14},{"sys":17942},{"id":21,"type":12,"linkType":22},{"sys":17944},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17946,"metaTitle":484,"metaDescription":485,"mainTitle":17947,"subtitle":503,"heroImage":17962,"ctaButton":526,"ctaLink":527},[483],{"data":17948,"content":17949,"nodeType":458},{},[17950,17956],{"data":17951,"content":17952,"nodeType":496},{},[17953],{"data":17954,"marks":17955,"value":495,"nodeType":85},{},[],{"data":17957,"content":17958,"nodeType":94},{},[17959],{"data":17960,"marks":17961,"value":156,"nodeType":85},{},[],{"metadata":17963,"sys":17966,"fields":17971},{"tags":17964,"concepts":17965},[],[],{"space":17967,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":17969,"publishedVersion":64,"revision":46,"locale":29},{"sys":17968},{"type":12,"linkType":13,"id":14},{"sys":17970},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":17972},{"url":518,"details":17973,"fileName":524,"contentType":525},{"size":520,"image":17974},{"width":522,"height":523},{"sys":17976,"fields":17979},{"id":17977,"createdAt":17978},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":17980,"slug":17981,"articleIntro":17980,"category":17982},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[17983],{"metadata":17984,"sys":17987,"fields":17994},{"tags":17985,"concepts":17986},[],[],{"space":17988,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":17990,"publishedVersion":474,"revision":64,"contentType":17992,"locale":29},{"sys":17989},{"type":12,"linkType":13,"id":14},{"sys":17991},{"id":21,"type":12,"linkType":22},{"sys":17993},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":17995,"metaTitle":484,"metaDescription":485,"mainTitle":17996,"subtitle":503,"heroImage":18011,"ctaButton":526,"ctaLink":527},[483],{"data":17997,"content":17998,"nodeType":458},{},[17999,18005],{"data":18000,"content":18001,"nodeType":496},{},[18002],{"data":18003,"marks":18004,"value":495,"nodeType":85},{},[],{"data":18006,"content":18007,"nodeType":94},{},[18008],{"data":18009,"marks":18010,"value":156,"nodeType":85},{},[],{"metadata":18012,"sys":18015,"fields":18020},{"tags":18013,"concepts":18014},[],[],{"space":18016,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18018,"publishedVersion":64,"revision":46,"locale":29},{"sys":18017},{"type":12,"linkType":13,"id":14},{"sys":18019},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18021},{"url":518,"details":18022,"fileName":524,"contentType":525},{"size":520,"image":18023},{"width":522,"height":523},{"sys":18025,"fields":18028},{"id":18026,"createdAt":18027},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":18029,"slug":18030,"articleIntro":18029,"category":18031},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[18032],{"metadata":18033,"sys":18036,"fields":18043},{"tags":18034,"concepts":18035},[],[],{"space":18037,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18039,"publishedVersion":474,"revision":64,"contentType":18041,"locale":29},{"sys":18038},{"type":12,"linkType":13,"id":14},{"sys":18040},{"id":21,"type":12,"linkType":22},{"sys":18042},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18044,"metaTitle":484,"metaDescription":485,"mainTitle":18045,"subtitle":503,"heroImage":18060,"ctaButton":526,"ctaLink":527},[483],{"data":18046,"content":18047,"nodeType":458},{},[18048,18054],{"data":18049,"content":18050,"nodeType":496},{},[18051],{"data":18052,"marks":18053,"value":495,"nodeType":85},{},[],{"data":18055,"content":18056,"nodeType":94},{},[18057],{"data":18058,"marks":18059,"value":156,"nodeType":85},{},[],{"metadata":18061,"sys":18064,"fields":18069},{"tags":18062,"concepts":18063},[],[],{"space":18065,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18067,"publishedVersion":64,"revision":46,"locale":29},{"sys":18066},{"type":12,"linkType":13,"id":14},{"sys":18068},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18070},{"url":518,"details":18071,"fileName":524,"contentType":525},{"size":520,"image":18072},{"width":522,"height":523},{"sys":18074,"fields":18077},{"id":18075,"createdAt":18076},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":18078,"slug":18079,"articleIntro":-1,"category":18080},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[18081],{"metadata":18082,"sys":18085,"fields":18092},{"tags":18083,"concepts":18084},[],[],{"space":18086,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18088,"publishedVersion":474,"revision":64,"contentType":18090,"locale":29},{"sys":18087},{"type":12,"linkType":13,"id":14},{"sys":18089},{"id":21,"type":12,"linkType":22},{"sys":18091},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18093,"metaTitle":484,"metaDescription":485,"mainTitle":18094,"subtitle":503,"heroImage":18109,"ctaButton":526,"ctaLink":527},[483],{"data":18095,"content":18096,"nodeType":458},{},[18097,18103],{"data":18098,"content":18099,"nodeType":496},{},[18100],{"data":18101,"marks":18102,"value":495,"nodeType":85},{},[],{"data":18104,"content":18105,"nodeType":94},{},[18106],{"data":18107,"marks":18108,"value":156,"nodeType":85},{},[],{"metadata":18110,"sys":18113,"fields":18118},{"tags":18111,"concepts":18112},[],[],{"space":18114,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18116,"publishedVersion":64,"revision":46,"locale":29},{"sys":18115},{"type":12,"linkType":13,"id":14},{"sys":18117},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18119},{"url":518,"details":18120,"fileName":524,"contentType":525},{"size":520,"image":18121},{"width":522,"height":523},{"sys":18123,"fields":18126},{"id":18124,"createdAt":18125},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":18127,"slug":18128,"articleIntro":-1,"category":18129},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[18130],{"metadata":18131,"sys":18134,"fields":18141},{"tags":18132,"concepts":18133},[],[],{"space":18135,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18137,"publishedVersion":474,"revision":64,"contentType":18139,"locale":29},{"sys":18136},{"type":12,"linkType":13,"id":14},{"sys":18138},{"id":21,"type":12,"linkType":22},{"sys":18140},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18142,"metaTitle":484,"metaDescription":485,"mainTitle":18143,"subtitle":503,"heroImage":18158,"ctaButton":526,"ctaLink":527},[483],{"data":18144,"content":18145,"nodeType":458},{},[18146,18152],{"data":18147,"content":18148,"nodeType":496},{},[18149],{"data":18150,"marks":18151,"value":495,"nodeType":85},{},[],{"data":18153,"content":18154,"nodeType":94},{},[18155],{"data":18156,"marks":18157,"value":156,"nodeType":85},{},[],{"metadata":18159,"sys":18162,"fields":18167},{"tags":18160,"concepts":18161},[],[],{"space":18163,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18165,"publishedVersion":64,"revision":46,"locale":29},{"sys":18164},{"type":12,"linkType":13,"id":14},{"sys":18166},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18168},{"url":518,"details":18169,"fileName":524,"contentType":525},{"size":520,"image":18170},{"width":522,"height":523},{"sys":18172,"fields":18175},{"id":18173,"createdAt":18174},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":18176,"slug":18177,"articleIntro":18176,"category":18178},"331 - Produits en cours","compte-331-produits-en-cours",[18179],{"metadata":18180,"sys":18183,"fields":18190},{"tags":18181,"concepts":18182},[],[],{"space":18184,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18186,"publishedVersion":474,"revision":64,"contentType":18188,"locale":29},{"sys":18185},{"type":12,"linkType":13,"id":14},{"sys":18187},{"id":21,"type":12,"linkType":22},{"sys":18189},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18191,"metaTitle":484,"metaDescription":485,"mainTitle":18192,"subtitle":503,"heroImage":18207,"ctaButton":526,"ctaLink":527},[483],{"data":18193,"content":18194,"nodeType":458},{},[18195,18201],{"data":18196,"content":18197,"nodeType":496},{},[18198],{"data":18199,"marks":18200,"value":495,"nodeType":85},{},[],{"data":18202,"content":18203,"nodeType":94},{},[18204],{"data":18205,"marks":18206,"value":156,"nodeType":85},{},[],{"metadata":18208,"sys":18211,"fields":18216},{"tags":18209,"concepts":18210},[],[],{"space":18212,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18214,"publishedVersion":64,"revision":46,"locale":29},{"sys":18213},{"type":12,"linkType":13,"id":14},{"sys":18215},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18217},{"url":518,"details":18218,"fileName":524,"contentType":525},{"size":520,"image":18219},{"width":522,"height":523},{"sys":18221,"fields":18224},{"id":18222,"createdAt":18223},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":18225,"slug":18226,"articleIntro":-1,"category":18227},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[18228],{"metadata":18229,"sys":18232,"fields":18239},{"tags":18230,"concepts":18231},[],[],{"space":18233,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18235,"publishedVersion":474,"revision":64,"contentType":18237,"locale":29},{"sys":18234},{"type":12,"linkType":13,"id":14},{"sys":18236},{"id":21,"type":12,"linkType":22},{"sys":18238},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18240,"metaTitle":484,"metaDescription":485,"mainTitle":18241,"subtitle":503,"heroImage":18256,"ctaButton":526,"ctaLink":527},[483],{"data":18242,"content":18243,"nodeType":458},{},[18244,18250],{"data":18245,"content":18246,"nodeType":496},{},[18247],{"data":18248,"marks":18249,"value":495,"nodeType":85},{},[],{"data":18251,"content":18252,"nodeType":94},{},[18253],{"data":18254,"marks":18255,"value":156,"nodeType":85},{},[],{"metadata":18257,"sys":18260,"fields":18265},{"tags":18258,"concepts":18259},[],[],{"space":18261,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18263,"publishedVersion":64,"revision":46,"locale":29},{"sys":18262},{"type":12,"linkType":13,"id":14},{"sys":18264},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18266},{"url":518,"details":18267,"fileName":524,"contentType":525},{"size":520,"image":18268},{"width":522,"height":523},{"sys":18270,"fields":18273},{"id":18271,"createdAt":18272},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":18274,"slug":18275,"articleIntro":-1,"category":18276},"Compte 628 - Divers","compte-628-divers",[18277],{"metadata":18278,"sys":18281,"fields":18288},{"tags":18279,"concepts":18280},[],[],{"space":18282,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18284,"publishedVersion":474,"revision":64,"contentType":18286,"locale":29},{"sys":18283},{"type":12,"linkType":13,"id":14},{"sys":18285},{"id":21,"type":12,"linkType":22},{"sys":18287},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18289,"metaTitle":484,"metaDescription":485,"mainTitle":18290,"subtitle":503,"heroImage":18305,"ctaButton":526,"ctaLink":527},[483],{"data":18291,"content":18292,"nodeType":458},{},[18293,18299],{"data":18294,"content":18295,"nodeType":496},{},[18296],{"data":18297,"marks":18298,"value":495,"nodeType":85},{},[],{"data":18300,"content":18301,"nodeType":94},{},[18302],{"data":18303,"marks":18304,"value":156,"nodeType":85},{},[],{"metadata":18306,"sys":18309,"fields":18314},{"tags":18307,"concepts":18308},[],[],{"space":18310,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18312,"publishedVersion":64,"revision":46,"locale":29},{"sys":18311},{"type":12,"linkType":13,"id":14},{"sys":18313},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18315},{"url":518,"details":18316,"fileName":524,"contentType":525},{"size":520,"image":18317},{"width":522,"height":523},{"sys":18319,"fields":18322},{"id":18320,"createdAt":18321},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":18323,"slug":18324,"articleIntro":18323,"category":18325},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[18326],{"metadata":18327,"sys":18330,"fields":18337},{"tags":18328,"concepts":18329},[],[],{"space":18331,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18333,"publishedVersion":474,"revision":64,"contentType":18335,"locale":29},{"sys":18332},{"type":12,"linkType":13,"id":14},{"sys":18334},{"id":21,"type":12,"linkType":22},{"sys":18336},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18338,"metaTitle":484,"metaDescription":485,"mainTitle":18339,"subtitle":503,"heroImage":18354,"ctaButton":526,"ctaLink":527},[483],{"data":18340,"content":18341,"nodeType":458},{},[18342,18348],{"data":18343,"content":18344,"nodeType":496},{},[18345],{"data":18346,"marks":18347,"value":495,"nodeType":85},{},[],{"data":18349,"content":18350,"nodeType":94},{},[18351],{"data":18352,"marks":18353,"value":156,"nodeType":85},{},[],{"metadata":18355,"sys":18358,"fields":18363},{"tags":18356,"concepts":18357},[],[],{"space":18359,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18361,"publishedVersion":64,"revision":46,"locale":29},{"sys":18360},{"type":12,"linkType":13,"id":14},{"sys":18362},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18364},{"url":518,"details":18365,"fileName":524,"contentType":525},{"size":520,"image":18366},{"width":522,"height":523},{"sys":18368,"fields":18371},{"id":18369,"createdAt":18370},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":18372,"slug":18373,"articleIntro":18374,"category":18375},"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",[18376],{"metadata":18377,"sys":18380,"fields":18387},{"tags":18378,"concepts":18379},[],[],{"space":18381,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18383,"publishedVersion":474,"revision":64,"contentType":18385,"locale":29},{"sys":18382},{"type":12,"linkType":13,"id":14},{"sys":18384},{"id":21,"type":12,"linkType":22},{"sys":18386},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18388,"metaTitle":484,"metaDescription":485,"mainTitle":18389,"subtitle":503,"heroImage":18404,"ctaButton":526,"ctaLink":527},[483],{"data":18390,"content":18391,"nodeType":458},{},[18392,18398],{"data":18393,"content":18394,"nodeType":496},{},[18395],{"data":18396,"marks":18397,"value":495,"nodeType":85},{},[],{"data":18399,"content":18400,"nodeType":94},{},[18401],{"data":18402,"marks":18403,"value":156,"nodeType":85},{},[],{"metadata":18405,"sys":18408,"fields":18413},{"tags":18406,"concepts":18407},[],[],{"space":18409,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18411,"publishedVersion":64,"revision":46,"locale":29},{"sys":18410},{"type":12,"linkType":13,"id":14},{"sys":18412},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18414},{"url":518,"details":18415,"fileName":524,"contentType":525},{"size":520,"image":18416},{"width":522,"height":523},{"sys":18418,"fields":18421},{"id":18419,"createdAt":18420},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":18422,"slug":18423,"articleIntro":-1,"category":18424},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[18425],{"metadata":18426,"sys":18429,"fields":18436},{"tags":18427,"concepts":18428},[],[],{"space":18430,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18432,"publishedVersion":474,"revision":64,"contentType":18434,"locale":29},{"sys":18431},{"type":12,"linkType":13,"id":14},{"sys":18433},{"id":21,"type":12,"linkType":22},{"sys":18435},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18437,"metaTitle":484,"metaDescription":485,"mainTitle":18438,"subtitle":503,"heroImage":18453,"ctaButton":526,"ctaLink":527},[483],{"data":18439,"content":18440,"nodeType":458},{},[18441,18447],{"data":18442,"content":18443,"nodeType":496},{},[18444],{"data":18445,"marks":18446,"value":495,"nodeType":85},{},[],{"data":18448,"content":18449,"nodeType":94},{},[18450],{"data":18451,"marks":18452,"value":156,"nodeType":85},{},[],{"metadata":18454,"sys":18457,"fields":18462},{"tags":18455,"concepts":18456},[],[],{"space":18458,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18460,"publishedVersion":64,"revision":46,"locale":29},{"sys":18459},{"type":12,"linkType":13,"id":14},{"sys":18461},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18463},{"url":518,"details":18464,"fileName":524,"contentType":525},{"size":520,"image":18465},{"width":522,"height":523},{"sys":18467,"fields":18470},{"id":18468,"createdAt":18469},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":18471,"slug":18472,"articleIntro":18471,"category":18473},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[18474],{"metadata":18475,"sys":18478,"fields":18485},{"tags":18476,"concepts":18477},[],[],{"space":18479,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18481,"publishedVersion":474,"revision":64,"contentType":18483,"locale":29},{"sys":18480},{"type":12,"linkType":13,"id":14},{"sys":18482},{"id":21,"type":12,"linkType":22},{"sys":18484},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18486,"metaTitle":484,"metaDescription":485,"mainTitle":18487,"subtitle":503,"heroImage":18502,"ctaButton":526,"ctaLink":527},[483],{"data":18488,"content":18489,"nodeType":458},{},[18490,18496],{"data":18491,"content":18492,"nodeType":496},{},[18493],{"data":18494,"marks":18495,"value":495,"nodeType":85},{},[],{"data":18497,"content":18498,"nodeType":94},{},[18499],{"data":18500,"marks":18501,"value":156,"nodeType":85},{},[],{"metadata":18503,"sys":18506,"fields":18511},{"tags":18504,"concepts":18505},[],[],{"space":18507,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18509,"publishedVersion":64,"revision":46,"locale":29},{"sys":18508},{"type":12,"linkType":13,"id":14},{"sys":18510},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18512},{"url":518,"details":18513,"fileName":524,"contentType":525},{"size":520,"image":18514},{"width":522,"height":523},{"sys":18516,"fields":18519},{"id":18517,"createdAt":18518},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":18520,"slug":18521,"articleIntro":18522,"category":18523},"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.",[18524],{"metadata":18525,"sys":18528,"fields":18535},{"tags":18526,"concepts":18527},[],[],{"space":18529,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18531,"publishedVersion":474,"revision":64,"contentType":18533,"locale":29},{"sys":18530},{"type":12,"linkType":13,"id":14},{"sys":18532},{"id":21,"type":12,"linkType":22},{"sys":18534},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18536,"metaTitle":484,"metaDescription":485,"mainTitle":18537,"subtitle":503,"heroImage":18552,"ctaButton":526,"ctaLink":527},[483],{"data":18538,"content":18539,"nodeType":458},{},[18540,18546],{"data":18541,"content":18542,"nodeType":496},{},[18543],{"data":18544,"marks":18545,"value":495,"nodeType":85},{},[],{"data":18547,"content":18548,"nodeType":94},{},[18549],{"data":18550,"marks":18551,"value":156,"nodeType":85},{},[],{"metadata":18553,"sys":18556,"fields":18561},{"tags":18554,"concepts":18555},[],[],{"space":18557,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18559,"publishedVersion":64,"revision":46,"locale":29},{"sys":18558},{"type":12,"linkType":13,"id":14},{"sys":18560},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18562},{"url":518,"details":18563,"fileName":524,"contentType":525},{"size":520,"image":18564},{"width":522,"height":523},{"sys":18566,"fields":18569},{"id":18567,"createdAt":18568},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":18570,"slug":18571,"articleIntro":18570,"category":18572},"Compte 101 - Capital","compte-101-capital",[18573],{"metadata":18574,"sys":18577,"fields":18584},{"tags":18575,"concepts":18576},[],[],{"space":18578,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18580,"publishedVersion":474,"revision":64,"contentType":18582,"locale":29},{"sys":18579},{"type":12,"linkType":13,"id":14},{"sys":18581},{"id":21,"type":12,"linkType":22},{"sys":18583},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18585,"metaTitle":484,"metaDescription":485,"mainTitle":18586,"subtitle":503,"heroImage":18601,"ctaButton":526,"ctaLink":527},[483],{"data":18587,"content":18588,"nodeType":458},{},[18589,18595],{"data":18590,"content":18591,"nodeType":496},{},[18592],{"data":18593,"marks":18594,"value":495,"nodeType":85},{},[],{"data":18596,"content":18597,"nodeType":94},{},[18598],{"data":18599,"marks":18600,"value":156,"nodeType":85},{},[],{"metadata":18602,"sys":18605,"fields":18610},{"tags":18603,"concepts":18604},[],[],{"space":18606,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18608,"publishedVersion":64,"revision":46,"locale":29},{"sys":18607},{"type":12,"linkType":13,"id":14},{"sys":18609},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18611},{"url":518,"details":18612,"fileName":524,"contentType":525},{"size":520,"image":18613},{"width":522,"height":523},{"sys":18615,"fields":18618},{"id":18616,"createdAt":18617},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":18619,"slug":18620,"articleIntro":18619,"category":18621},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[18622],{"metadata":18623,"sys":18626,"fields":18633},{"tags":18624,"concepts":18625},[],[],{"space":18627,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18629,"publishedVersion":474,"revision":64,"contentType":18631,"locale":29},{"sys":18628},{"type":12,"linkType":13,"id":14},{"sys":18630},{"id":21,"type":12,"linkType":22},{"sys":18632},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18634,"metaTitle":484,"metaDescription":485,"mainTitle":18635,"subtitle":503,"heroImage":18650,"ctaButton":526,"ctaLink":527},[483],{"data":18636,"content":18637,"nodeType":458},{},[18638,18644],{"data":18639,"content":18640,"nodeType":496},{},[18641],{"data":18642,"marks":18643,"value":495,"nodeType":85},{},[],{"data":18645,"content":18646,"nodeType":94},{},[18647],{"data":18648,"marks":18649,"value":156,"nodeType":85},{},[],{"metadata":18651,"sys":18654,"fields":18659},{"tags":18652,"concepts":18653},[],[],{"space":18655,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18657,"publishedVersion":64,"revision":46,"locale":29},{"sys":18656},{"type":12,"linkType":13,"id":14},{"sys":18658},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18660},{"url":518,"details":18661,"fileName":524,"contentType":525},{"size":520,"image":18662},{"width":522,"height":523},{"sys":18664,"fields":18667},{"id":18665,"createdAt":18666},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":18668,"slug":18669,"articleIntro":18668,"category":18670},"426 - Personnel - Dépôts","compte-426-personnel-depots",[18671],{"metadata":18672,"sys":18675,"fields":18682},{"tags":18673,"concepts":18674},[],[],{"space":18676,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18678,"publishedVersion":474,"revision":64,"contentType":18680,"locale":29},{"sys":18677},{"type":12,"linkType":13,"id":14},{"sys":18679},{"id":21,"type":12,"linkType":22},{"sys":18681},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18683,"metaTitle":484,"metaDescription":485,"mainTitle":18684,"subtitle":503,"heroImage":18699,"ctaButton":526,"ctaLink":527},[483],{"data":18685,"content":18686,"nodeType":458},{},[18687,18693],{"data":18688,"content":18689,"nodeType":496},{},[18690],{"data":18691,"marks":18692,"value":495,"nodeType":85},{},[],{"data":18694,"content":18695,"nodeType":94},{},[18696],{"data":18697,"marks":18698,"value":156,"nodeType":85},{},[],{"metadata":18700,"sys":18703,"fields":18708},{"tags":18701,"concepts":18702},[],[],{"space":18704,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18706,"publishedVersion":64,"revision":46,"locale":29},{"sys":18705},{"type":12,"linkType":13,"id":14},{"sys":18707},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18709},{"url":518,"details":18710,"fileName":524,"contentType":525},{"size":520,"image":18711},{"width":522,"height":523},{"sys":18713,"fields":18716},{"id":18714,"createdAt":18715},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":18717,"slug":18718,"articleIntro":18717,"category":18719},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[18720],{"metadata":18721,"sys":18724,"fields":18731},{"tags":18722,"concepts":18723},[],[],{"space":18725,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18727,"publishedVersion":474,"revision":64,"contentType":18729,"locale":29},{"sys":18726},{"type":12,"linkType":13,"id":14},{"sys":18728},{"id":21,"type":12,"linkType":22},{"sys":18730},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18732,"metaTitle":484,"metaDescription":485,"mainTitle":18733,"subtitle":503,"heroImage":18748,"ctaButton":526,"ctaLink":527},[483],{"data":18734,"content":18735,"nodeType":458},{},[18736,18742],{"data":18737,"content":18738,"nodeType":496},{},[18739],{"data":18740,"marks":18741,"value":495,"nodeType":85},{},[],{"data":18743,"content":18744,"nodeType":94},{},[18745],{"data":18746,"marks":18747,"value":156,"nodeType":85},{},[],{"metadata":18749,"sys":18752,"fields":18757},{"tags":18750,"concepts":18751},[],[],{"space":18753,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18755,"publishedVersion":64,"revision":46,"locale":29},{"sys":18754},{"type":12,"linkType":13,"id":14},{"sys":18756},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18758},{"url":518,"details":18759,"fileName":524,"contentType":525},{"size":520,"image":18760},{"width":522,"height":523},{"sys":18762,"fields":18765},{"id":18763,"createdAt":18764},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":18766,"slug":18767,"articleIntro":18766,"category":18768},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[18769],{"metadata":18770,"sys":18773,"fields":18780},{"tags":18771,"concepts":18772},[],[],{"space":18774,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18776,"publishedVersion":474,"revision":64,"contentType":18778,"locale":29},{"sys":18775},{"type":12,"linkType":13,"id":14},{"sys":18777},{"id":21,"type":12,"linkType":22},{"sys":18779},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18781,"metaTitle":484,"metaDescription":485,"mainTitle":18782,"subtitle":503,"heroImage":18797,"ctaButton":526,"ctaLink":527},[483],{"data":18783,"content":18784,"nodeType":458},{},[18785,18791],{"data":18786,"content":18787,"nodeType":496},{},[18788],{"data":18789,"marks":18790,"value":495,"nodeType":85},{},[],{"data":18792,"content":18793,"nodeType":94},{},[18794],{"data":18795,"marks":18796,"value":156,"nodeType":85},{},[],{"metadata":18798,"sys":18801,"fields":18806},{"tags":18799,"concepts":18800},[],[],{"space":18802,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18804,"publishedVersion":64,"revision":46,"locale":29},{"sys":18803},{"type":12,"linkType":13,"id":14},{"sys":18805},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18807},{"url":518,"details":18808,"fileName":524,"contentType":525},{"size":520,"image":18809},{"width":522,"height":523},{"sys":18811,"fields":18814},{"id":18812,"createdAt":18813},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":18815,"slug":18816,"articleIntro":-1,"category":18817},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[18818],{"metadata":18819,"sys":18822,"fields":18829},{"tags":18820,"concepts":18821},[],[],{"space":18823,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18825,"publishedVersion":474,"revision":64,"contentType":18827,"locale":29},{"sys":18824},{"type":12,"linkType":13,"id":14},{"sys":18826},{"id":21,"type":12,"linkType":22},{"sys":18828},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18830,"metaTitle":484,"metaDescription":485,"mainTitle":18831,"subtitle":503,"heroImage":18846,"ctaButton":526,"ctaLink":527},[483],{"data":18832,"content":18833,"nodeType":458},{},[18834,18840],{"data":18835,"content":18836,"nodeType":496},{},[18837],{"data":18838,"marks":18839,"value":495,"nodeType":85},{},[],{"data":18841,"content":18842,"nodeType":94},{},[18843],{"data":18844,"marks":18845,"value":156,"nodeType":85},{},[],{"metadata":18847,"sys":18850,"fields":18855},{"tags":18848,"concepts":18849},[],[],{"space":18851,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18853,"publishedVersion":64,"revision":46,"locale":29},{"sys":18852},{"type":12,"linkType":13,"id":14},{"sys":18854},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18856},{"url":518,"details":18857,"fileName":524,"contentType":525},{"size":520,"image":18858},{"width":522,"height":523},{"sys":18860,"fields":18863},{"id":18861,"createdAt":18862},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":18864,"slug":18865,"articleIntro":18864,"category":18866},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[18867],{"metadata":18868,"sys":18871,"fields":18878},{"tags":18869,"concepts":18870},[],[],{"space":18872,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18874,"publishedVersion":474,"revision":64,"contentType":18876,"locale":29},{"sys":18873},{"type":12,"linkType":13,"id":14},{"sys":18875},{"id":21,"type":12,"linkType":22},{"sys":18877},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18879,"metaTitle":484,"metaDescription":485,"mainTitle":18880,"subtitle":503,"heroImage":18895,"ctaButton":526,"ctaLink":527},[483],{"data":18881,"content":18882,"nodeType":458},{},[18883,18889],{"data":18884,"content":18885,"nodeType":496},{},[18886],{"data":18887,"marks":18888,"value":495,"nodeType":85},{},[],{"data":18890,"content":18891,"nodeType":94},{},[18892],{"data":18893,"marks":18894,"value":156,"nodeType":85},{},[],{"metadata":18896,"sys":18899,"fields":18904},{"tags":18897,"concepts":18898},[],[],{"space":18900,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18902,"publishedVersion":64,"revision":46,"locale":29},{"sys":18901},{"type":12,"linkType":13,"id":14},{"sys":18903},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18905},{"url":518,"details":18906,"fileName":524,"contentType":525},{"size":520,"image":18907},{"width":522,"height":523},{"sys":18909,"fields":18912},{"id":18910,"createdAt":18911},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":18913,"slug":18914,"articleIntro":18913,"category":18915},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[18916],{"metadata":18917,"sys":18920,"fields":18927},{"tags":18918,"concepts":18919},[],[],{"space":18921,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18923,"publishedVersion":474,"revision":64,"contentType":18925,"locale":29},{"sys":18922},{"type":12,"linkType":13,"id":14},{"sys":18924},{"id":21,"type":12,"linkType":22},{"sys":18926},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18928,"metaTitle":484,"metaDescription":485,"mainTitle":18929,"subtitle":503,"heroImage":18944,"ctaButton":526,"ctaLink":527},[483],{"data":18930,"content":18931,"nodeType":458},{},[18932,18938],{"data":18933,"content":18934,"nodeType":496},{},[18935],{"data":18936,"marks":18937,"value":495,"nodeType":85},{},[],{"data":18939,"content":18940,"nodeType":94},{},[18941],{"data":18942,"marks":18943,"value":156,"nodeType":85},{},[],{"metadata":18945,"sys":18948,"fields":18953},{"tags":18946,"concepts":18947},[],[],{"space":18949,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":18951,"publishedVersion":64,"revision":46,"locale":29},{"sys":18950},{"type":12,"linkType":13,"id":14},{"sys":18952},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":18954},{"url":518,"details":18955,"fileName":524,"contentType":525},{"size":520,"image":18956},{"width":522,"height":523},{"sys":18958,"fields":18961},{"id":18959,"createdAt":18960},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":18962,"slug":18963,"articleIntro":18962,"category":18964},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[18965],{"metadata":18966,"sys":18969,"fields":18976},{"tags":18967,"concepts":18968},[],[],{"space":18970,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":18972,"publishedVersion":474,"revision":64,"contentType":18974,"locale":29},{"sys":18971},{"type":12,"linkType":13,"id":14},{"sys":18973},{"id":21,"type":12,"linkType":22},{"sys":18975},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":18977,"metaTitle":484,"metaDescription":485,"mainTitle":18978,"subtitle":503,"heroImage":18993,"ctaButton":526,"ctaLink":527},[483],{"data":18979,"content":18980,"nodeType":458},{},[18981,18987],{"data":18982,"content":18983,"nodeType":496},{},[18984],{"data":18985,"marks":18986,"value":495,"nodeType":85},{},[],{"data":18988,"content":18989,"nodeType":94},{},[18990],{"data":18991,"marks":18992,"value":156,"nodeType":85},{},[],{"metadata":18994,"sys":18997,"fields":19002},{"tags":18995,"concepts":18996},[],[],{"space":18998,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19000,"publishedVersion":64,"revision":46,"locale":29},{"sys":18999},{"type":12,"linkType":13,"id":14},{"sys":19001},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19003},{"url":518,"details":19004,"fileName":524,"contentType":525},{"size":520,"image":19005},{"width":522,"height":523},{"sys":19007,"fields":19010},{"id":19008,"createdAt":19009},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":19011,"slug":19012,"articleIntro":19011,"category":19013},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[19014],{"metadata":19015,"sys":19018,"fields":19025},{"tags":19016,"concepts":19017},[],[],{"space":19019,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19021,"publishedVersion":474,"revision":64,"contentType":19023,"locale":29},{"sys":19020},{"type":12,"linkType":13,"id":14},{"sys":19022},{"id":21,"type":12,"linkType":22},{"sys":19024},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19026,"metaTitle":484,"metaDescription":485,"mainTitle":19027,"subtitle":503,"heroImage":19042,"ctaButton":526,"ctaLink":527},[483],{"data":19028,"content":19029,"nodeType":458},{},[19030,19036],{"data":19031,"content":19032,"nodeType":496},{},[19033],{"data":19034,"marks":19035,"value":495,"nodeType":85},{},[],{"data":19037,"content":19038,"nodeType":94},{},[19039],{"data":19040,"marks":19041,"value":156,"nodeType":85},{},[],{"metadata":19043,"sys":19046,"fields":19051},{"tags":19044,"concepts":19045},[],[],{"space":19047,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19049,"publishedVersion":64,"revision":46,"locale":29},{"sys":19048},{"type":12,"linkType":13,"id":14},{"sys":19050},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19052},{"url":518,"details":19053,"fileName":524,"contentType":525},{"size":520,"image":19054},{"width":522,"height":523},{"sys":19056,"fields":19059},{"id":19057,"createdAt":19058},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":19060,"slug":19061,"articleIntro":19060,"category":19062},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[19063],{"metadata":19064,"sys":19067,"fields":19074},{"tags":19065,"concepts":19066},[],[],{"space":19068,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19070,"publishedVersion":474,"revision":64,"contentType":19072,"locale":29},{"sys":19069},{"type":12,"linkType":13,"id":14},{"sys":19071},{"id":21,"type":12,"linkType":22},{"sys":19073},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19075,"metaTitle":484,"metaDescription":485,"mainTitle":19076,"subtitle":503,"heroImage":19091,"ctaButton":526,"ctaLink":527},[483],{"data":19077,"content":19078,"nodeType":458},{},[19079,19085],{"data":19080,"content":19081,"nodeType":496},{},[19082],{"data":19083,"marks":19084,"value":495,"nodeType":85},{},[],{"data":19086,"content":19087,"nodeType":94},{},[19088],{"data":19089,"marks":19090,"value":156,"nodeType":85},{},[],{"metadata":19092,"sys":19095,"fields":19100},{"tags":19093,"concepts":19094},[],[],{"space":19096,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19098,"publishedVersion":64,"revision":46,"locale":29},{"sys":19097},{"type":12,"linkType":13,"id":14},{"sys":19099},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19101},{"url":518,"details":19102,"fileName":524,"contentType":525},{"size":520,"image":19103},{"width":522,"height":523},{"sys":19105,"fields":19108},{"id":19106,"createdAt":19107},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":19109,"slug":19110,"articleIntro":-1,"category":19111},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[19112],{"metadata":19113,"sys":19116,"fields":19123},{"tags":19114,"concepts":19115},[],[],{"space":19117,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19119,"publishedVersion":474,"revision":64,"contentType":19121,"locale":29},{"sys":19118},{"type":12,"linkType":13,"id":14},{"sys":19120},{"id":21,"type":12,"linkType":22},{"sys":19122},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19124,"metaTitle":484,"metaDescription":485,"mainTitle":19125,"subtitle":503,"heroImage":19140,"ctaButton":526,"ctaLink":527},[483],{"data":19126,"content":19127,"nodeType":458},{},[19128,19134],{"data":19129,"content":19130,"nodeType":496},{},[19131],{"data":19132,"marks":19133,"value":495,"nodeType":85},{},[],{"data":19135,"content":19136,"nodeType":94},{},[19137],{"data":19138,"marks":19139,"value":156,"nodeType":85},{},[],{"metadata":19141,"sys":19144,"fields":19149},{"tags":19142,"concepts":19143},[],[],{"space":19145,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19147,"publishedVersion":64,"revision":46,"locale":29},{"sys":19146},{"type":12,"linkType":13,"id":14},{"sys":19148},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19150},{"url":518,"details":19151,"fileName":524,"contentType":525},{"size":520,"image":19152},{"width":522,"height":523},{"sys":19154,"fields":19156},{"id":19155,"createdAt":12739},"7GH5W3gIeo0kaxv4wDjiev",{"title":19157,"slug":19158,"articleIntro":19157,"category":19159},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[19160],{"metadata":19161,"sys":19164,"fields":19171},{"tags":19162,"concepts":19163},[],[],{"space":19165,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19167,"publishedVersion":474,"revision":64,"contentType":19169,"locale":29},{"sys":19166},{"type":12,"linkType":13,"id":14},{"sys":19168},{"id":21,"type":12,"linkType":22},{"sys":19170},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19172,"metaTitle":484,"metaDescription":485,"mainTitle":19173,"subtitle":503,"heroImage":19188,"ctaButton":526,"ctaLink":527},[483],{"data":19174,"content":19175,"nodeType":458},{},[19176,19182],{"data":19177,"content":19178,"nodeType":496},{},[19179],{"data":19180,"marks":19181,"value":495,"nodeType":85},{},[],{"data":19183,"content":19184,"nodeType":94},{},[19185],{"data":19186,"marks":19187,"value":156,"nodeType":85},{},[],{"metadata":19189,"sys":19192,"fields":19197},{"tags":19190,"concepts":19191},[],[],{"space":19193,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19195,"publishedVersion":64,"revision":46,"locale":29},{"sys":19194},{"type":12,"linkType":13,"id":14},{"sys":19196},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19198},{"url":518,"details":19199,"fileName":524,"contentType":525},{"size":520,"image":19200},{"width":522,"height":523},{"sys":19202,"fields":19205},{"id":19203,"createdAt":19204},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":19206,"slug":19207,"articleIntro":-1,"category":19208},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[19209],{"metadata":19210,"sys":19213,"fields":19220},{"tags":19211,"concepts":19212},[],[],{"space":19214,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19216,"publishedVersion":474,"revision":64,"contentType":19218,"locale":29},{"sys":19215},{"type":12,"linkType":13,"id":14},{"sys":19217},{"id":21,"type":12,"linkType":22},{"sys":19219},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19221,"metaTitle":484,"metaDescription":485,"mainTitle":19222,"subtitle":503,"heroImage":19237,"ctaButton":526,"ctaLink":527},[483],{"data":19223,"content":19224,"nodeType":458},{},[19225,19231],{"data":19226,"content":19227,"nodeType":496},{},[19228],{"data":19229,"marks":19230,"value":495,"nodeType":85},{},[],{"data":19232,"content":19233,"nodeType":94},{},[19234],{"data":19235,"marks":19236,"value":156,"nodeType":85},{},[],{"metadata":19238,"sys":19241,"fields":19246},{"tags":19239,"concepts":19240},[],[],{"space":19242,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19244,"publishedVersion":64,"revision":46,"locale":29},{"sys":19243},{"type":12,"linkType":13,"id":14},{"sys":19245},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19247},{"url":518,"details":19248,"fileName":524,"contentType":525},{"size":520,"image":19249},{"width":522,"height":523},{"sys":19251,"fields":19254},{"id":19252,"createdAt":19253},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":19255,"slug":19256,"articleIntro":-1,"category":19257},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[19258],{"metadata":19259,"sys":19262,"fields":19269},{"tags":19260,"concepts":19261},[],[],{"space":19263,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19265,"publishedVersion":474,"revision":64,"contentType":19267,"locale":29},{"sys":19264},{"type":12,"linkType":13,"id":14},{"sys":19266},{"id":21,"type":12,"linkType":22},{"sys":19268},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19270,"metaTitle":484,"metaDescription":485,"mainTitle":19271,"subtitle":503,"heroImage":19286,"ctaButton":526,"ctaLink":527},[483],{"data":19272,"content":19273,"nodeType":458},{},[19274,19280],{"data":19275,"content":19276,"nodeType":496},{},[19277],{"data":19278,"marks":19279,"value":495,"nodeType":85},{},[],{"data":19281,"content":19282,"nodeType":94},{},[19283],{"data":19284,"marks":19285,"value":156,"nodeType":85},{},[],{"metadata":19287,"sys":19290,"fields":19295},{"tags":19288,"concepts":19289},[],[],{"space":19291,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19293,"publishedVersion":64,"revision":46,"locale":29},{"sys":19292},{"type":12,"linkType":13,"id":14},{"sys":19294},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19296},{"url":518,"details":19297,"fileName":524,"contentType":525},{"size":520,"image":19298},{"width":522,"height":523},{"sys":19300,"fields":19303},{"id":19301,"createdAt":19302},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":19304,"slug":19305,"articleIntro":19304,"category":19306},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[19307],{"metadata":19308,"sys":19311,"fields":19318},{"tags":19309,"concepts":19310},[],[],{"space":19312,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19314,"publishedVersion":474,"revision":64,"contentType":19316,"locale":29},{"sys":19313},{"type":12,"linkType":13,"id":14},{"sys":19315},{"id":21,"type":12,"linkType":22},{"sys":19317},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19319,"metaTitle":484,"metaDescription":485,"mainTitle":19320,"subtitle":503,"heroImage":19335,"ctaButton":526,"ctaLink":527},[483],{"data":19321,"content":19322,"nodeType":458},{},[19323,19329],{"data":19324,"content":19325,"nodeType":496},{},[19326],{"data":19327,"marks":19328,"value":495,"nodeType":85},{},[],{"data":19330,"content":19331,"nodeType":94},{},[19332],{"data":19333,"marks":19334,"value":156,"nodeType":85},{},[],{"metadata":19336,"sys":19339,"fields":19344},{"tags":19337,"concepts":19338},[],[],{"space":19340,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19342,"publishedVersion":64,"revision":46,"locale":29},{"sys":19341},{"type":12,"linkType":13,"id":14},{"sys":19343},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19345},{"url":518,"details":19346,"fileName":524,"contentType":525},{"size":520,"image":19347},{"width":522,"height":523},{"sys":19349,"fields":19352},{"id":19350,"createdAt":19351},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":19353,"slug":19354,"articleIntro":19353,"category":19355},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[19356],{"metadata":19357,"sys":19360,"fields":19367},{"tags":19358,"concepts":19359},[],[],{"space":19361,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19363,"publishedVersion":474,"revision":64,"contentType":19365,"locale":29},{"sys":19362},{"type":12,"linkType":13,"id":14},{"sys":19364},{"id":21,"type":12,"linkType":22},{"sys":19366},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19368,"metaTitle":484,"metaDescription":485,"mainTitle":19369,"subtitle":503,"heroImage":19384,"ctaButton":526,"ctaLink":527},[483],{"data":19370,"content":19371,"nodeType":458},{},[19372,19378],{"data":19373,"content":19374,"nodeType":496},{},[19375],{"data":19376,"marks":19377,"value":495,"nodeType":85},{},[],{"data":19379,"content":19380,"nodeType":94},{},[19381],{"data":19382,"marks":19383,"value":156,"nodeType":85},{},[],{"metadata":19385,"sys":19388,"fields":19393},{"tags":19386,"concepts":19387},[],[],{"space":19389,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19391,"publishedVersion":64,"revision":46,"locale":29},{"sys":19390},{"type":12,"linkType":13,"id":14},{"sys":19392},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19394},{"url":518,"details":19395,"fileName":524,"contentType":525},{"size":520,"image":19396},{"width":522,"height":523},{"sys":19398,"fields":19401},{"id":19399,"createdAt":19400},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":19402,"slug":19403,"articleIntro":19402,"category":19404},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[19405],{"metadata":19406,"sys":19409,"fields":19416},{"tags":19407,"concepts":19408},[],[],{"space":19410,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19412,"publishedVersion":474,"revision":64,"contentType":19414,"locale":29},{"sys":19411},{"type":12,"linkType":13,"id":14},{"sys":19413},{"id":21,"type":12,"linkType":22},{"sys":19415},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19417,"metaTitle":484,"metaDescription":485,"mainTitle":19418,"subtitle":503,"heroImage":19433,"ctaButton":526,"ctaLink":527},[483],{"data":19419,"content":19420,"nodeType":458},{},[19421,19427],{"data":19422,"content":19423,"nodeType":496},{},[19424],{"data":19425,"marks":19426,"value":495,"nodeType":85},{},[],{"data":19428,"content":19429,"nodeType":94},{},[19430],{"data":19431,"marks":19432,"value":156,"nodeType":85},{},[],{"metadata":19434,"sys":19437,"fields":19442},{"tags":19435,"concepts":19436},[],[],{"space":19438,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19440,"publishedVersion":64,"revision":46,"locale":29},{"sys":19439},{"type":12,"linkType":13,"id":14},{"sys":19441},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19443},{"url":518,"details":19444,"fileName":524,"contentType":525},{"size":520,"image":19445},{"width":522,"height":523},{"sys":19447,"fields":19450},{"id":19448,"createdAt":19449},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":19451,"slug":19452,"articleIntro":19451,"category":19453},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[19454],{"metadata":19455,"sys":19458,"fields":19465},{"tags":19456,"concepts":19457},[],[],{"space":19459,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19461,"publishedVersion":474,"revision":64,"contentType":19463,"locale":29},{"sys":19460},{"type":12,"linkType":13,"id":14},{"sys":19462},{"id":21,"type":12,"linkType":22},{"sys":19464},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19466,"metaTitle":484,"metaDescription":485,"mainTitle":19467,"subtitle":503,"heroImage":19482,"ctaButton":526,"ctaLink":527},[483],{"data":19468,"content":19469,"nodeType":458},{},[19470,19476],{"data":19471,"content":19472,"nodeType":496},{},[19473],{"data":19474,"marks":19475,"value":495,"nodeType":85},{},[],{"data":19477,"content":19478,"nodeType":94},{},[19479],{"data":19480,"marks":19481,"value":156,"nodeType":85},{},[],{"metadata":19483,"sys":19486,"fields":19491},{"tags":19484,"concepts":19485},[],[],{"space":19487,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19489,"publishedVersion":64,"revision":46,"locale":29},{"sys":19488},{"type":12,"linkType":13,"id":14},{"sys":19490},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19492},{"url":518,"details":19493,"fileName":524,"contentType":525},{"size":520,"image":19494},{"width":522,"height":523},{"sys":19496,"fields":19499},{"id":19497,"createdAt":19498},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":19500,"slug":19501,"articleIntro":19500,"category":19502},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[19503],{"metadata":19504,"sys":19507,"fields":19514},{"tags":19505,"concepts":19506},[],[],{"space":19508,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19510,"publishedVersion":474,"revision":64,"contentType":19512,"locale":29},{"sys":19509},{"type":12,"linkType":13,"id":14},{"sys":19511},{"id":21,"type":12,"linkType":22},{"sys":19513},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19515,"metaTitle":484,"metaDescription":485,"mainTitle":19516,"subtitle":503,"heroImage":19531,"ctaButton":526,"ctaLink":527},[483],{"data":19517,"content":19518,"nodeType":458},{},[19519,19525],{"data":19520,"content":19521,"nodeType":496},{},[19522],{"data":19523,"marks":19524,"value":495,"nodeType":85},{},[],{"data":19526,"content":19527,"nodeType":94},{},[19528],{"data":19529,"marks":19530,"value":156,"nodeType":85},{},[],{"metadata":19532,"sys":19535,"fields":19540},{"tags":19533,"concepts":19534},[],[],{"space":19536,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19538,"publishedVersion":64,"revision":46,"locale":29},{"sys":19537},{"type":12,"linkType":13,"id":14},{"sys":19539},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19541},{"url":518,"details":19542,"fileName":524,"contentType":525},{"size":520,"image":19543},{"width":522,"height":523},{"sys":19545,"fields":19548},{"id":19546,"createdAt":19547},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":19549,"slug":19550,"articleIntro":-1,"category":19551},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[19552],{"metadata":19553,"sys":19556,"fields":19563},{"tags":19554,"concepts":19555},[],[],{"space":19557,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19559,"publishedVersion":474,"revision":64,"contentType":19561,"locale":29},{"sys":19558},{"type":12,"linkType":13,"id":14},{"sys":19560},{"id":21,"type":12,"linkType":22},{"sys":19562},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19564,"metaTitle":484,"metaDescription":485,"mainTitle":19565,"subtitle":503,"heroImage":19580,"ctaButton":526,"ctaLink":527},[483],{"data":19566,"content":19567,"nodeType":458},{},[19568,19574],{"data":19569,"content":19570,"nodeType":496},{},[19571],{"data":19572,"marks":19573,"value":495,"nodeType":85},{},[],{"data":19575,"content":19576,"nodeType":94},{},[19577],{"data":19578,"marks":19579,"value":156,"nodeType":85},{},[],{"metadata":19581,"sys":19584,"fields":19589},{"tags":19582,"concepts":19583},[],[],{"space":19585,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19587,"publishedVersion":64,"revision":46,"locale":29},{"sys":19586},{"type":12,"linkType":13,"id":14},{"sys":19588},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19590},{"url":518,"details":19591,"fileName":524,"contentType":525},{"size":520,"image":19592},{"width":522,"height":523},{"sys":19594,"fields":19597},{"id":19595,"createdAt":19596},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":19598,"slug":19599,"articleIntro":19598,"category":19600},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[19601],{"metadata":19602,"sys":19605,"fields":19612},{"tags":19603,"concepts":19604},[],[],{"space":19606,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19608,"publishedVersion":474,"revision":64,"contentType":19610,"locale":29},{"sys":19607},{"type":12,"linkType":13,"id":14},{"sys":19609},{"id":21,"type":12,"linkType":22},{"sys":19611},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19613,"metaTitle":484,"metaDescription":485,"mainTitle":19614,"subtitle":503,"heroImage":19629,"ctaButton":526,"ctaLink":527},[483],{"data":19615,"content":19616,"nodeType":458},{},[19617,19623],{"data":19618,"content":19619,"nodeType":496},{},[19620],{"data":19621,"marks":19622,"value":495,"nodeType":85},{},[],{"data":19624,"content":19625,"nodeType":94},{},[19626],{"data":19627,"marks":19628,"value":156,"nodeType":85},{},[],{"metadata":19630,"sys":19633,"fields":19638},{"tags":19631,"concepts":19632},[],[],{"space":19634,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19636,"publishedVersion":64,"revision":46,"locale":29},{"sys":19635},{"type":12,"linkType":13,"id":14},{"sys":19637},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19639},{"url":518,"details":19640,"fileName":524,"contentType":525},{"size":520,"image":19641},{"width":522,"height":523},{"sys":19643,"fields":19646},{"id":19644,"createdAt":19645},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":19647,"slug":19648,"articleIntro":19647,"category":19649},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[19650],{"metadata":19651,"sys":19654,"fields":19661},{"tags":19652,"concepts":19653},[],[],{"space":19655,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19657,"publishedVersion":474,"revision":64,"contentType":19659,"locale":29},{"sys":19656},{"type":12,"linkType":13,"id":14},{"sys":19658},{"id":21,"type":12,"linkType":22},{"sys":19660},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19662,"metaTitle":484,"metaDescription":485,"mainTitle":19663,"subtitle":503,"heroImage":19678,"ctaButton":526,"ctaLink":527},[483],{"data":19664,"content":19665,"nodeType":458},{},[19666,19672],{"data":19667,"content":19668,"nodeType":496},{},[19669],{"data":19670,"marks":19671,"value":495,"nodeType":85},{},[],{"data":19673,"content":19674,"nodeType":94},{},[19675],{"data":19676,"marks":19677,"value":156,"nodeType":85},{},[],{"metadata":19679,"sys":19682,"fields":19687},{"tags":19680,"concepts":19681},[],[],{"space":19683,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19685,"publishedVersion":64,"revision":46,"locale":29},{"sys":19684},{"type":12,"linkType":13,"id":14},{"sys":19686},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19688},{"url":518,"details":19689,"fileName":524,"contentType":525},{"size":520,"image":19690},{"width":522,"height":523},{"sys":19692,"fields":19695},{"id":19693,"createdAt":19694},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":19696,"slug":19697,"articleIntro":-1,"category":19698},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[19699],{"metadata":19700,"sys":19703,"fields":19710},{"tags":19701,"concepts":19702},[],[],{"space":19704,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19706,"publishedVersion":474,"revision":64,"contentType":19708,"locale":29},{"sys":19705},{"type":12,"linkType":13,"id":14},{"sys":19707},{"id":21,"type":12,"linkType":22},{"sys":19709},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19711,"metaTitle":484,"metaDescription":485,"mainTitle":19712,"subtitle":503,"heroImage":19727,"ctaButton":526,"ctaLink":527},[483],{"data":19713,"content":19714,"nodeType":458},{},[19715,19721],{"data":19716,"content":19717,"nodeType":496},{},[19718],{"data":19719,"marks":19720,"value":495,"nodeType":85},{},[],{"data":19722,"content":19723,"nodeType":94},{},[19724],{"data":19725,"marks":19726,"value":156,"nodeType":85},{},[],{"metadata":19728,"sys":19731,"fields":19736},{"tags":19729,"concepts":19730},[],[],{"space":19732,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19734,"publishedVersion":64,"revision":46,"locale":29},{"sys":19733},{"type":12,"linkType":13,"id":14},{"sys":19735},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19737},{"url":518,"details":19738,"fileName":524,"contentType":525},{"size":520,"image":19739},{"width":522,"height":523},{"sys":19741,"fields":19744},{"id":19742,"createdAt":19743},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":19745,"slug":19746,"articleIntro":-1,"category":19747},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[19748],{"metadata":19749,"sys":19752,"fields":19759},{"tags":19750,"concepts":19751},[],[],{"space":19753,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19755,"publishedVersion":474,"revision":64,"contentType":19757,"locale":29},{"sys":19754},{"type":12,"linkType":13,"id":14},{"sys":19756},{"id":21,"type":12,"linkType":22},{"sys":19758},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19760,"metaTitle":484,"metaDescription":485,"mainTitle":19761,"subtitle":503,"heroImage":19776,"ctaButton":526,"ctaLink":527},[483],{"data":19762,"content":19763,"nodeType":458},{},[19764,19770],{"data":19765,"content":19766,"nodeType":496},{},[19767],{"data":19768,"marks":19769,"value":495,"nodeType":85},{},[],{"data":19771,"content":19772,"nodeType":94},{},[19773],{"data":19774,"marks":19775,"value":156,"nodeType":85},{},[],{"metadata":19777,"sys":19780,"fields":19785},{"tags":19778,"concepts":19779},[],[],{"space":19781,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19783,"publishedVersion":64,"revision":46,"locale":29},{"sys":19782},{"type":12,"linkType":13,"id":14},{"sys":19784},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19786},{"url":518,"details":19787,"fileName":524,"contentType":525},{"size":520,"image":19788},{"width":522,"height":523},{"sys":19790,"fields":19793},{"id":19791,"createdAt":19792},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":19794,"slug":19795,"articleIntro":19794,"category":19796},"Compte 6026 - Emballages","compte-6026-emballages",[19797],{"metadata":19798,"sys":19801,"fields":19808},{"tags":19799,"concepts":19800},[],[],{"space":19802,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19804,"publishedVersion":474,"revision":64,"contentType":19806,"locale":29},{"sys":19803},{"type":12,"linkType":13,"id":14},{"sys":19805},{"id":21,"type":12,"linkType":22},{"sys":19807},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19809,"metaTitle":484,"metaDescription":485,"mainTitle":19810,"subtitle":503,"heroImage":19825,"ctaButton":526,"ctaLink":527},[483],{"data":19811,"content":19812,"nodeType":458},{},[19813,19819],{"data":19814,"content":19815,"nodeType":496},{},[19816],{"data":19817,"marks":19818,"value":495,"nodeType":85},{},[],{"data":19820,"content":19821,"nodeType":94},{},[19822],{"data":19823,"marks":19824,"value":156,"nodeType":85},{},[],{"metadata":19826,"sys":19829,"fields":19834},{"tags":19827,"concepts":19828},[],[],{"space":19830,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19832,"publishedVersion":64,"revision":46,"locale":29},{"sys":19831},{"type":12,"linkType":13,"id":14},{"sys":19833},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19835},{"url":518,"details":19836,"fileName":524,"contentType":525},{"size":520,"image":19837},{"width":522,"height":523},{"sys":19839,"fields":19842},{"id":19840,"createdAt":19841},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":19843,"slug":19844,"articleIntro":-1,"category":19845},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[19846],{"metadata":19847,"sys":19850,"fields":19857},{"tags":19848,"concepts":19849},[],[],{"space":19851,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19853,"publishedVersion":474,"revision":64,"contentType":19855,"locale":29},{"sys":19852},{"type":12,"linkType":13,"id":14},{"sys":19854},{"id":21,"type":12,"linkType":22},{"sys":19856},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19858,"metaTitle":484,"metaDescription":485,"mainTitle":19859,"subtitle":503,"heroImage":19874,"ctaButton":526,"ctaLink":527},[483],{"data":19860,"content":19861,"nodeType":458},{},[19862,19868],{"data":19863,"content":19864,"nodeType":496},{},[19865],{"data":19866,"marks":19867,"value":495,"nodeType":85},{},[],{"data":19869,"content":19870,"nodeType":94},{},[19871],{"data":19872,"marks":19873,"value":156,"nodeType":85},{},[],{"metadata":19875,"sys":19878,"fields":19883},{"tags":19876,"concepts":19877},[],[],{"space":19879,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19881,"publishedVersion":64,"revision":46,"locale":29},{"sys":19880},{"type":12,"linkType":13,"id":14},{"sys":19882},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19884},{"url":518,"details":19885,"fileName":524,"contentType":525},{"size":520,"image":19886},{"width":522,"height":523},{"sys":19888,"fields":19891},{"id":19889,"createdAt":19890},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":19892,"slug":19893,"articleIntro":19892,"category":19894},"Compte 614 - Charges locatives","compte-614-charges-locatives",[19895],{"metadata":19896,"sys":19899,"fields":19906},{"tags":19897,"concepts":19898},[],[],{"space":19900,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19902,"publishedVersion":474,"revision":64,"contentType":19904,"locale":29},{"sys":19901},{"type":12,"linkType":13,"id":14},{"sys":19903},{"id":21,"type":12,"linkType":22},{"sys":19905},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19907,"metaTitle":484,"metaDescription":485,"mainTitle":19908,"subtitle":503,"heroImage":19923,"ctaButton":526,"ctaLink":527},[483],{"data":19909,"content":19910,"nodeType":458},{},[19911,19917],{"data":19912,"content":19913,"nodeType":496},{},[19914],{"data":19915,"marks":19916,"value":495,"nodeType":85},{},[],{"data":19918,"content":19919,"nodeType":94},{},[19920],{"data":19921,"marks":19922,"value":156,"nodeType":85},{},[],{"metadata":19924,"sys":19927,"fields":19932},{"tags":19925,"concepts":19926},[],[],{"space":19928,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19930,"publishedVersion":64,"revision":46,"locale":29},{"sys":19929},{"type":12,"linkType":13,"id":14},{"sys":19931},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19933},{"url":518,"details":19934,"fileName":524,"contentType":525},{"size":520,"image":19935},{"width":522,"height":523},{"sys":19937,"fields":19940},{"id":19938,"createdAt":19939},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":19941,"slug":19942,"articleIntro":19941,"category":19943},"2768 - Intérêts courus","compte-2768-interets-courus",[19944],{"metadata":19945,"sys":19948,"fields":19955},{"tags":19946,"concepts":19947},[],[],{"space":19949,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":19951,"publishedVersion":474,"revision":64,"contentType":19953,"locale":29},{"sys":19950},{"type":12,"linkType":13,"id":14},{"sys":19952},{"id":21,"type":12,"linkType":22},{"sys":19954},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":19956,"metaTitle":484,"metaDescription":485,"mainTitle":19957,"subtitle":503,"heroImage":19972,"ctaButton":526,"ctaLink":527},[483],{"data":19958,"content":19959,"nodeType":458},{},[19960,19966],{"data":19961,"content":19962,"nodeType":496},{},[19963],{"data":19964,"marks":19965,"value":495,"nodeType":85},{},[],{"data":19967,"content":19968,"nodeType":94},{},[19969],{"data":19970,"marks":19971,"value":156,"nodeType":85},{},[],{"metadata":19973,"sys":19976,"fields":19981},{"tags":19974,"concepts":19975},[],[],{"space":19977,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":19979,"publishedVersion":64,"revision":46,"locale":29},{"sys":19978},{"type":12,"linkType":13,"id":14},{"sys":19980},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":19982},{"url":518,"details":19983,"fileName":524,"contentType":525},{"size":520,"image":19984},{"width":522,"height":523},{"sys":19986,"fields":19989},{"id":19987,"createdAt":19988},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":19990,"slug":19991,"articleIntro":19990,"category":19992},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[19993],{"metadata":19994,"sys":19997,"fields":20004},{"tags":19995,"concepts":19996},[],[],{"space":19998,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20000,"publishedVersion":474,"revision":64,"contentType":20002,"locale":29},{"sys":19999},{"type":12,"linkType":13,"id":14},{"sys":20001},{"id":21,"type":12,"linkType":22},{"sys":20003},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20005,"metaTitle":484,"metaDescription":485,"mainTitle":20006,"subtitle":503,"heroImage":20021,"ctaButton":526,"ctaLink":527},[483],{"data":20007,"content":20008,"nodeType":458},{},[20009,20015],{"data":20010,"content":20011,"nodeType":496},{},[20012],{"data":20013,"marks":20014,"value":495,"nodeType":85},{},[],{"data":20016,"content":20017,"nodeType":94},{},[20018],{"data":20019,"marks":20020,"value":156,"nodeType":85},{},[],{"metadata":20022,"sys":20025,"fields":20030},{"tags":20023,"concepts":20024},[],[],{"space":20026,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20028,"publishedVersion":64,"revision":46,"locale":29},{"sys":20027},{"type":12,"linkType":13,"id":14},{"sys":20029},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20031},{"url":518,"details":20032,"fileName":524,"contentType":525},{"size":520,"image":20033},{"width":522,"height":523},{"sys":20035,"fields":20038},{"id":20036,"createdAt":20037},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":20039,"slug":20040,"articleIntro":20039,"category":20041},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[20042],{"metadata":20043,"sys":20046,"fields":20053},{"tags":20044,"concepts":20045},[],[],{"space":20047,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20049,"publishedVersion":474,"revision":64,"contentType":20051,"locale":29},{"sys":20048},{"type":12,"linkType":13,"id":14},{"sys":20050},{"id":21,"type":12,"linkType":22},{"sys":20052},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20054,"metaTitle":484,"metaDescription":485,"mainTitle":20055,"subtitle":503,"heroImage":20070,"ctaButton":526,"ctaLink":527},[483],{"data":20056,"content":20057,"nodeType":458},{},[20058,20064],{"data":20059,"content":20060,"nodeType":496},{},[20061],{"data":20062,"marks":20063,"value":495,"nodeType":85},{},[],{"data":20065,"content":20066,"nodeType":94},{},[20067],{"data":20068,"marks":20069,"value":156,"nodeType":85},{},[],{"metadata":20071,"sys":20074,"fields":20079},{"tags":20072,"concepts":20073},[],[],{"space":20075,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20077,"publishedVersion":64,"revision":46,"locale":29},{"sys":20076},{"type":12,"linkType":13,"id":14},{"sys":20078},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20080},{"url":518,"details":20081,"fileName":524,"contentType":525},{"size":520,"image":20082},{"width":522,"height":523},{"sys":20084,"fields":20087},{"id":20085,"createdAt":20086},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":20088,"slug":20089,"articleIntro":20088,"category":20090},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[20091],{"metadata":20092,"sys":20095,"fields":20102},{"tags":20093,"concepts":20094},[],[],{"space":20096,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20098,"publishedVersion":474,"revision":64,"contentType":20100,"locale":29},{"sys":20097},{"type":12,"linkType":13,"id":14},{"sys":20099},{"id":21,"type":12,"linkType":22},{"sys":20101},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20103,"metaTitle":484,"metaDescription":485,"mainTitle":20104,"subtitle":503,"heroImage":20119,"ctaButton":526,"ctaLink":527},[483],{"data":20105,"content":20106,"nodeType":458},{},[20107,20113],{"data":20108,"content":20109,"nodeType":496},{},[20110],{"data":20111,"marks":20112,"value":495,"nodeType":85},{},[],{"data":20114,"content":20115,"nodeType":94},{},[20116],{"data":20117,"marks":20118,"value":156,"nodeType":85},{},[],{"metadata":20120,"sys":20123,"fields":20128},{"tags":20121,"concepts":20122},[],[],{"space":20124,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20126,"publishedVersion":64,"revision":46,"locale":29},{"sys":20125},{"type":12,"linkType":13,"id":14},{"sys":20127},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20129},{"url":518,"details":20130,"fileName":524,"contentType":525},{"size":520,"image":20131},{"width":522,"height":523},{"sys":20133,"fields":20136},{"id":20134,"createdAt":20135},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":20137,"slug":20138,"articleIntro":20137,"category":20139},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[20140],{"metadata":20141,"sys":20144,"fields":20151},{"tags":20142,"concepts":20143},[],[],{"space":20145,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20147,"publishedVersion":474,"revision":64,"contentType":20149,"locale":29},{"sys":20146},{"type":12,"linkType":13,"id":14},{"sys":20148},{"id":21,"type":12,"linkType":22},{"sys":20150},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20152,"metaTitle":484,"metaDescription":485,"mainTitle":20153,"subtitle":503,"heroImage":20168,"ctaButton":526,"ctaLink":527},[483],{"data":20154,"content":20155,"nodeType":458},{},[20156,20162],{"data":20157,"content":20158,"nodeType":496},{},[20159],{"data":20160,"marks":20161,"value":495,"nodeType":85},{},[],{"data":20163,"content":20164,"nodeType":94},{},[20165],{"data":20166,"marks":20167,"value":156,"nodeType":85},{},[],{"metadata":20169,"sys":20172,"fields":20177},{"tags":20170,"concepts":20171},[],[],{"space":20173,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20175,"publishedVersion":64,"revision":46,"locale":29},{"sys":20174},{"type":12,"linkType":13,"id":14},{"sys":20176},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20178},{"url":518,"details":20179,"fileName":524,"contentType":525},{"size":520,"image":20180},{"width":522,"height":523},{"sys":20182,"fields":20185},{"id":20183,"createdAt":20184},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":20186,"slug":20187,"articleIntro":-1,"category":20188},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[20189],{"metadata":20190,"sys":20193,"fields":20200},{"tags":20191,"concepts":20192},[],[],{"space":20194,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20196,"publishedVersion":474,"revision":64,"contentType":20198,"locale":29},{"sys":20195},{"type":12,"linkType":13,"id":14},{"sys":20197},{"id":21,"type":12,"linkType":22},{"sys":20199},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20201,"metaTitle":484,"metaDescription":485,"mainTitle":20202,"subtitle":503,"heroImage":20217,"ctaButton":526,"ctaLink":527},[483],{"data":20203,"content":20204,"nodeType":458},{},[20205,20211],{"data":20206,"content":20207,"nodeType":496},{},[20208],{"data":20209,"marks":20210,"value":495,"nodeType":85},{},[],{"data":20212,"content":20213,"nodeType":94},{},[20214],{"data":20215,"marks":20216,"value":156,"nodeType":85},{},[],{"metadata":20218,"sys":20221,"fields":20226},{"tags":20219,"concepts":20220},[],[],{"space":20222,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20224,"publishedVersion":64,"revision":46,"locale":29},{"sys":20223},{"type":12,"linkType":13,"id":14},{"sys":20225},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20227},{"url":518,"details":20228,"fileName":524,"contentType":525},{"size":520,"image":20229},{"width":522,"height":523},{"sys":20231,"fields":20234},{"id":20232,"createdAt":20233},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":20235,"slug":20236,"articleIntro":20235,"category":20237},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[20238],{"metadata":20239,"sys":20242,"fields":20249},{"tags":20240,"concepts":20241},[],[],{"space":20243,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20245,"publishedVersion":474,"revision":64,"contentType":20247,"locale":29},{"sys":20244},{"type":12,"linkType":13,"id":14},{"sys":20246},{"id":21,"type":12,"linkType":22},{"sys":20248},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20250,"metaTitle":484,"metaDescription":485,"mainTitle":20251,"subtitle":503,"heroImage":20266,"ctaButton":526,"ctaLink":527},[483],{"data":20252,"content":20253,"nodeType":458},{},[20254,20260],{"data":20255,"content":20256,"nodeType":496},{},[20257],{"data":20258,"marks":20259,"value":495,"nodeType":85},{},[],{"data":20261,"content":20262,"nodeType":94},{},[20263],{"data":20264,"marks":20265,"value":156,"nodeType":85},{},[],{"metadata":20267,"sys":20270,"fields":20275},{"tags":20268,"concepts":20269},[],[],{"space":20271,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20273,"publishedVersion":64,"revision":46,"locale":29},{"sys":20272},{"type":12,"linkType":13,"id":14},{"sys":20274},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20276},{"url":518,"details":20277,"fileName":524,"contentType":525},{"size":520,"image":20278},{"width":522,"height":523},{"sys":20280,"fields":20283},{"id":20281,"createdAt":20282},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":20284,"slug":20285,"articleIntro":20284,"category":20286},"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",[20287],{"metadata":20288,"sys":20291,"fields":20298},{"tags":20289,"concepts":20290},[],[],{"space":20292,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20294,"publishedVersion":474,"revision":64,"contentType":20296,"locale":29},{"sys":20293},{"type":12,"linkType":13,"id":14},{"sys":20295},{"id":21,"type":12,"linkType":22},{"sys":20297},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20299,"metaTitle":484,"metaDescription":485,"mainTitle":20300,"subtitle":503,"heroImage":20315,"ctaButton":526,"ctaLink":527},[483],{"data":20301,"content":20302,"nodeType":458},{},[20303,20309],{"data":20304,"content":20305,"nodeType":496},{},[20306],{"data":20307,"marks":20308,"value":495,"nodeType":85},{},[],{"data":20310,"content":20311,"nodeType":94},{},[20312],{"data":20313,"marks":20314,"value":156,"nodeType":85},{},[],{"metadata":20316,"sys":20319,"fields":20324},{"tags":20317,"concepts":20318},[],[],{"space":20320,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20322,"publishedVersion":64,"revision":46,"locale":29},{"sys":20321},{"type":12,"linkType":13,"id":14},{"sys":20323},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20325},{"url":518,"details":20326,"fileName":524,"contentType":525},{"size":520,"image":20327},{"width":522,"height":523},{"sys":20329,"fields":20332},{"id":20330,"createdAt":20331},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":20333,"slug":20334,"articleIntro":20333,"category":20335},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[20336],{"metadata":20337,"sys":20340,"fields":20347},{"tags":20338,"concepts":20339},[],[],{"space":20341,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20343,"publishedVersion":474,"revision":64,"contentType":20345,"locale":29},{"sys":20342},{"type":12,"linkType":13,"id":14},{"sys":20344},{"id":21,"type":12,"linkType":22},{"sys":20346},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20348,"metaTitle":484,"metaDescription":485,"mainTitle":20349,"subtitle":503,"heroImage":20364,"ctaButton":526,"ctaLink":527},[483],{"data":20350,"content":20351,"nodeType":458},{},[20352,20358],{"data":20353,"content":20354,"nodeType":496},{},[20355],{"data":20356,"marks":20357,"value":495,"nodeType":85},{},[],{"data":20359,"content":20360,"nodeType":94},{},[20361],{"data":20362,"marks":20363,"value":156,"nodeType":85},{},[],{"metadata":20365,"sys":20368,"fields":20373},{"tags":20366,"concepts":20367},[],[],{"space":20369,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20371,"publishedVersion":64,"revision":46,"locale":29},{"sys":20370},{"type":12,"linkType":13,"id":14},{"sys":20372},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20374},{"url":518,"details":20375,"fileName":524,"contentType":525},{"size":520,"image":20376},{"width":522,"height":523},{"sys":20378,"fields":20381},{"id":20379,"createdAt":20380},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":20382,"slug":20383,"articleIntro":20384,"category":20385},"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.",[20386],{"metadata":20387,"sys":20390,"fields":20397},{"tags":20388,"concepts":20389},[],[],{"space":20391,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20393,"publishedVersion":474,"revision":64,"contentType":20395,"locale":29},{"sys":20392},{"type":12,"linkType":13,"id":14},{"sys":20394},{"id":21,"type":12,"linkType":22},{"sys":20396},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20398,"metaTitle":484,"metaDescription":485,"mainTitle":20399,"subtitle":503,"heroImage":20414,"ctaButton":526,"ctaLink":527},[483],{"data":20400,"content":20401,"nodeType":458},{},[20402,20408],{"data":20403,"content":20404,"nodeType":496},{},[20405],{"data":20406,"marks":20407,"value":495,"nodeType":85},{},[],{"data":20409,"content":20410,"nodeType":94},{},[20411],{"data":20412,"marks":20413,"value":156,"nodeType":85},{},[],{"metadata":20415,"sys":20418,"fields":20423},{"tags":20416,"concepts":20417},[],[],{"space":20419,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20421,"publishedVersion":64,"revision":46,"locale":29},{"sys":20420},{"type":12,"linkType":13,"id":14},{"sys":20422},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20424},{"url":518,"details":20425,"fileName":524,"contentType":525},{"size":520,"image":20426},{"width":522,"height":523},{"sys":20428,"fields":20431},{"id":20429,"createdAt":20430},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":20432,"slug":20433,"articleIntro":20434,"category":20435},"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.",[20436],{"metadata":20437,"sys":20440,"fields":20447},{"tags":20438,"concepts":20439},[],[],{"space":20441,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20443,"publishedVersion":474,"revision":64,"contentType":20445,"locale":29},{"sys":20442},{"type":12,"linkType":13,"id":14},{"sys":20444},{"id":21,"type":12,"linkType":22},{"sys":20446},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20448,"metaTitle":484,"metaDescription":485,"mainTitle":20449,"subtitle":503,"heroImage":20464,"ctaButton":526,"ctaLink":527},[483],{"data":20450,"content":20451,"nodeType":458},{},[20452,20458],{"data":20453,"content":20454,"nodeType":496},{},[20455],{"data":20456,"marks":20457,"value":495,"nodeType":85},{},[],{"data":20459,"content":20460,"nodeType":94},{},[20461],{"data":20462,"marks":20463,"value":156,"nodeType":85},{},[],{"metadata":20465,"sys":20468,"fields":20473},{"tags":20466,"concepts":20467},[],[],{"space":20469,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20471,"publishedVersion":64,"revision":46,"locale":29},{"sys":20470},{"type":12,"linkType":13,"id":14},{"sys":20472},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20474},{"url":518,"details":20475,"fileName":524,"contentType":525},{"size":520,"image":20476},{"width":522,"height":523},{"sys":20478,"fields":20481},{"id":20479,"createdAt":20480},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":20482,"slug":20483,"articleIntro":20482,"category":20484},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[20485],{"metadata":20486,"sys":20489,"fields":20496},{"tags":20487,"concepts":20488},[],[],{"space":20490,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20492,"publishedVersion":474,"revision":64,"contentType":20494,"locale":29},{"sys":20491},{"type":12,"linkType":13,"id":14},{"sys":20493},{"id":21,"type":12,"linkType":22},{"sys":20495},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20497,"metaTitle":484,"metaDescription":485,"mainTitle":20498,"subtitle":503,"heroImage":20513,"ctaButton":526,"ctaLink":527},[483],{"data":20499,"content":20500,"nodeType":458},{},[20501,20507],{"data":20502,"content":20503,"nodeType":496},{},[20504],{"data":20505,"marks":20506,"value":495,"nodeType":85},{},[],{"data":20508,"content":20509,"nodeType":94},{},[20510],{"data":20511,"marks":20512,"value":156,"nodeType":85},{},[],{"metadata":20514,"sys":20517,"fields":20522},{"tags":20515,"concepts":20516},[],[],{"space":20518,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20520,"publishedVersion":64,"revision":46,"locale":29},{"sys":20519},{"type":12,"linkType":13,"id":14},{"sys":20521},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20523},{"url":518,"details":20524,"fileName":524,"contentType":525},{"size":520,"image":20525},{"width":522,"height":523},{"sys":20527,"fields":20530},{"id":20528,"createdAt":20529},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":20531,"slug":20532,"articleIntro":-1,"category":20533},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[20534],{"metadata":20535,"sys":20538,"fields":20545},{"tags":20536,"concepts":20537},[],[],{"space":20539,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20541,"publishedVersion":474,"revision":64,"contentType":20543,"locale":29},{"sys":20540},{"type":12,"linkType":13,"id":14},{"sys":20542},{"id":21,"type":12,"linkType":22},{"sys":20544},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20546,"metaTitle":484,"metaDescription":485,"mainTitle":20547,"subtitle":503,"heroImage":20562,"ctaButton":526,"ctaLink":527},[483],{"data":20548,"content":20549,"nodeType":458},{},[20550,20556],{"data":20551,"content":20552,"nodeType":496},{},[20553],{"data":20554,"marks":20555,"value":495,"nodeType":85},{},[],{"data":20557,"content":20558,"nodeType":94},{},[20559],{"data":20560,"marks":20561,"value":156,"nodeType":85},{},[],{"metadata":20563,"sys":20566,"fields":20571},{"tags":20564,"concepts":20565},[],[],{"space":20567,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20569,"publishedVersion":64,"revision":46,"locale":29},{"sys":20568},{"type":12,"linkType":13,"id":14},{"sys":20570},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20572},{"url":518,"details":20573,"fileName":524,"contentType":525},{"size":520,"image":20574},{"width":522,"height":523},{"sys":20576,"fields":20579},{"id":20577,"createdAt":20578},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":20580,"slug":20581,"articleIntro":20580,"category":20582},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[20583],{"metadata":20584,"sys":20587,"fields":20594},{"tags":20585,"concepts":20586},[],[],{"space":20588,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20590,"publishedVersion":474,"revision":64,"contentType":20592,"locale":29},{"sys":20589},{"type":12,"linkType":13,"id":14},{"sys":20591},{"id":21,"type":12,"linkType":22},{"sys":20593},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20595,"metaTitle":484,"metaDescription":485,"mainTitle":20596,"subtitle":503,"heroImage":20611,"ctaButton":526,"ctaLink":527},[483],{"data":20597,"content":20598,"nodeType":458},{},[20599,20605],{"data":20600,"content":20601,"nodeType":496},{},[20602],{"data":20603,"marks":20604,"value":495,"nodeType":85},{},[],{"data":20606,"content":20607,"nodeType":94},{},[20608],{"data":20609,"marks":20610,"value":156,"nodeType":85},{},[],{"metadata":20612,"sys":20615,"fields":20620},{"tags":20613,"concepts":20614},[],[],{"space":20616,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20618,"publishedVersion":64,"revision":46,"locale":29},{"sys":20617},{"type":12,"linkType":13,"id":14},{"sys":20619},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20621},{"url":518,"details":20622,"fileName":524,"contentType":525},{"size":520,"image":20623},{"width":522,"height":523},{"sys":20625,"fields":20628},{"id":20626,"createdAt":20627},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":20629,"slug":20630,"articleIntro":20629,"category":20631},"72 - Production immobilisée","compte-72-production-immobilisee",[20632],{"metadata":20633,"sys":20636,"fields":20643},{"tags":20634,"concepts":20635},[],[],{"space":20637,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20639,"publishedVersion":474,"revision":64,"contentType":20641,"locale":29},{"sys":20638},{"type":12,"linkType":13,"id":14},{"sys":20640},{"id":21,"type":12,"linkType":22},{"sys":20642},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20644,"metaTitle":484,"metaDescription":485,"mainTitle":20645,"subtitle":503,"heroImage":20660,"ctaButton":526,"ctaLink":527},[483],{"data":20646,"content":20647,"nodeType":458},{},[20648,20654],{"data":20649,"content":20650,"nodeType":496},{},[20651],{"data":20652,"marks":20653,"value":495,"nodeType":85},{},[],{"data":20655,"content":20656,"nodeType":94},{},[20657],{"data":20658,"marks":20659,"value":156,"nodeType":85},{},[],{"metadata":20661,"sys":20664,"fields":20669},{"tags":20662,"concepts":20663},[],[],{"space":20665,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20667,"publishedVersion":64,"revision":46,"locale":29},{"sys":20666},{"type":12,"linkType":13,"id":14},{"sys":20668},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20670},{"url":518,"details":20671,"fileName":524,"contentType":525},{"size":520,"image":20672},{"width":522,"height":523},{"sys":20674,"fields":20677},{"id":20675,"createdAt":20676},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":20678,"slug":20679,"articleIntro":20678,"category":20680},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[20681],{"metadata":20682,"sys":20685,"fields":20692},{"tags":20683,"concepts":20684},[],[],{"space":20686,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20688,"publishedVersion":474,"revision":64,"contentType":20690,"locale":29},{"sys":20687},{"type":12,"linkType":13,"id":14},{"sys":20689},{"id":21,"type":12,"linkType":22},{"sys":20691},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20693,"metaTitle":484,"metaDescription":485,"mainTitle":20694,"subtitle":503,"heroImage":20709,"ctaButton":526,"ctaLink":527},[483],{"data":20695,"content":20696,"nodeType":458},{},[20697,20703],{"data":20698,"content":20699,"nodeType":496},{},[20700],{"data":20701,"marks":20702,"value":495,"nodeType":85},{},[],{"data":20704,"content":20705,"nodeType":94},{},[20706],{"data":20707,"marks":20708,"value":156,"nodeType":85},{},[],{"metadata":20710,"sys":20713,"fields":20718},{"tags":20711,"concepts":20712},[],[],{"space":20714,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20716,"publishedVersion":64,"revision":46,"locale":29},{"sys":20715},{"type":12,"linkType":13,"id":14},{"sys":20717},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20719},{"url":518,"details":20720,"fileName":524,"contentType":525},{"size":520,"image":20721},{"width":522,"height":523},{"sys":20723,"fields":20726},{"id":20724,"createdAt":20725},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":20727,"slug":20728,"articleIntro":-1,"category":20729},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[20730],{"metadata":20731,"sys":20734,"fields":20741},{"tags":20732,"concepts":20733},[],[],{"space":20735,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20737,"publishedVersion":474,"revision":64,"contentType":20739,"locale":29},{"sys":20736},{"type":12,"linkType":13,"id":14},{"sys":20738},{"id":21,"type":12,"linkType":22},{"sys":20740},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20742,"metaTitle":484,"metaDescription":485,"mainTitle":20743,"subtitle":503,"heroImage":20758,"ctaButton":526,"ctaLink":527},[483],{"data":20744,"content":20745,"nodeType":458},{},[20746,20752],{"data":20747,"content":20748,"nodeType":496},{},[20749],{"data":20750,"marks":20751,"value":495,"nodeType":85},{},[],{"data":20753,"content":20754,"nodeType":94},{},[20755],{"data":20756,"marks":20757,"value":156,"nodeType":85},{},[],{"metadata":20759,"sys":20762,"fields":20767},{"tags":20760,"concepts":20761},[],[],{"space":20763,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20765,"publishedVersion":64,"revision":46,"locale":29},{"sys":20764},{"type":12,"linkType":13,"id":14},{"sys":20766},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20768},{"url":518,"details":20769,"fileName":524,"contentType":525},{"size":520,"image":20770},{"width":522,"height":523},{"sys":20772,"fields":20775},{"id":20773,"createdAt":20774},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":20776,"slug":20777,"articleIntro":20776,"category":20778},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[20779],{"metadata":20780,"sys":20783,"fields":20790},{"tags":20781,"concepts":20782},[],[],{"space":20784,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20786,"publishedVersion":474,"revision":64,"contentType":20788,"locale":29},{"sys":20785},{"type":12,"linkType":13,"id":14},{"sys":20787},{"id":21,"type":12,"linkType":22},{"sys":20789},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20791,"metaTitle":484,"metaDescription":485,"mainTitle":20792,"subtitle":503,"heroImage":20807,"ctaButton":526,"ctaLink":527},[483],{"data":20793,"content":20794,"nodeType":458},{},[20795,20801],{"data":20796,"content":20797,"nodeType":496},{},[20798],{"data":20799,"marks":20800,"value":495,"nodeType":85},{},[],{"data":20802,"content":20803,"nodeType":94},{},[20804],{"data":20805,"marks":20806,"value":156,"nodeType":85},{},[],{"metadata":20808,"sys":20811,"fields":20816},{"tags":20809,"concepts":20810},[],[],{"space":20812,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20814,"publishedVersion":64,"revision":46,"locale":29},{"sys":20813},{"type":12,"linkType":13,"id":14},{"sys":20815},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20817},{"url":518,"details":20818,"fileName":524,"contentType":525},{"size":520,"image":20819},{"width":522,"height":523},{"sys":20821,"fields":20824},{"id":20822,"createdAt":20823},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":20825,"slug":20826,"articleIntro":20827,"category":20828},"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.",[20829],{"metadata":20830,"sys":20833,"fields":20840},{"tags":20831,"concepts":20832},[],[],{"space":20834,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20836,"publishedVersion":474,"revision":64,"contentType":20838,"locale":29},{"sys":20835},{"type":12,"linkType":13,"id":14},{"sys":20837},{"id":21,"type":12,"linkType":22},{"sys":20839},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20841,"metaTitle":484,"metaDescription":485,"mainTitle":20842,"subtitle":503,"heroImage":20857,"ctaButton":526,"ctaLink":527},[483],{"data":20843,"content":20844,"nodeType":458},{},[20845,20851],{"data":20846,"content":20847,"nodeType":496},{},[20848],{"data":20849,"marks":20850,"value":495,"nodeType":85},{},[],{"data":20852,"content":20853,"nodeType":94},{},[20854],{"data":20855,"marks":20856,"value":156,"nodeType":85},{},[],{"metadata":20858,"sys":20861,"fields":20866},{"tags":20859,"concepts":20860},[],[],{"space":20862,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20864,"publishedVersion":64,"revision":46,"locale":29},{"sys":20863},{"type":12,"linkType":13,"id":14},{"sys":20865},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20867},{"url":518,"details":20868,"fileName":524,"contentType":525},{"size":520,"image":20869},{"width":522,"height":523},{"sys":20871,"fields":20874},{"id":20872,"createdAt":20873},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":20875,"slug":20876,"articleIntro":20875,"category":20877},"6232 - Echantillons","compte-6232-echantillons",[20878],{"metadata":20879,"sys":20882,"fields":20889},{"tags":20880,"concepts":20881},[],[],{"space":20883,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20885,"publishedVersion":474,"revision":64,"contentType":20887,"locale":29},{"sys":20884},{"type":12,"linkType":13,"id":14},{"sys":20886},{"id":21,"type":12,"linkType":22},{"sys":20888},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20890,"metaTitle":484,"metaDescription":485,"mainTitle":20891,"subtitle":503,"heroImage":20906,"ctaButton":526,"ctaLink":527},[483],{"data":20892,"content":20893,"nodeType":458},{},[20894,20900],{"data":20895,"content":20896,"nodeType":496},{},[20897],{"data":20898,"marks":20899,"value":495,"nodeType":85},{},[],{"data":20901,"content":20902,"nodeType":94},{},[20903],{"data":20904,"marks":20905,"value":156,"nodeType":85},{},[],{"metadata":20907,"sys":20910,"fields":20915},{"tags":20908,"concepts":20909},[],[],{"space":20911,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20913,"publishedVersion":64,"revision":46,"locale":29},{"sys":20912},{"type":12,"linkType":13,"id":14},{"sys":20914},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20916},{"url":518,"details":20917,"fileName":524,"contentType":525},{"size":520,"image":20918},{"width":522,"height":523},{"sys":20920,"fields":20923},{"id":20921,"createdAt":20922},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":20924,"slug":20925,"articleIntro":-1,"category":20926},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[20927],{"metadata":20928,"sys":20931,"fields":20938},{"tags":20929,"concepts":20930},[],[],{"space":20932,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20934,"publishedVersion":474,"revision":64,"contentType":20936,"locale":29},{"sys":20933},{"type":12,"linkType":13,"id":14},{"sys":20935},{"id":21,"type":12,"linkType":22},{"sys":20937},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20939,"metaTitle":484,"metaDescription":485,"mainTitle":20940,"subtitle":503,"heroImage":20955,"ctaButton":526,"ctaLink":527},[483],{"data":20941,"content":20942,"nodeType":458},{},[20943,20949],{"data":20944,"content":20945,"nodeType":496},{},[20946],{"data":20947,"marks":20948,"value":495,"nodeType":85},{},[],{"data":20950,"content":20951,"nodeType":94},{},[20952],{"data":20953,"marks":20954,"value":156,"nodeType":85},{},[],{"metadata":20956,"sys":20959,"fields":20964},{"tags":20957,"concepts":20958},[],[],{"space":20960,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":20962,"publishedVersion":64,"revision":46,"locale":29},{"sys":20961},{"type":12,"linkType":13,"id":14},{"sys":20963},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":20965},{"url":518,"details":20966,"fileName":524,"contentType":525},{"size":520,"image":20967},{"width":522,"height":523},{"sys":20969,"fields":20972},{"id":20970,"createdAt":20971},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":20973,"slug":20974,"articleIntro":-1,"category":20975},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[20976],{"metadata":20977,"sys":20980,"fields":20987},{"tags":20978,"concepts":20979},[],[],{"space":20981,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":20983,"publishedVersion":474,"revision":64,"contentType":20985,"locale":29},{"sys":20982},{"type":12,"linkType":13,"id":14},{"sys":20984},{"id":21,"type":12,"linkType":22},{"sys":20986},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":20988,"metaTitle":484,"metaDescription":485,"mainTitle":20989,"subtitle":503,"heroImage":21004,"ctaButton":526,"ctaLink":527},[483],{"data":20990,"content":20991,"nodeType":458},{},[20992,20998],{"data":20993,"content":20994,"nodeType":496},{},[20995],{"data":20996,"marks":20997,"value":495,"nodeType":85},{},[],{"data":20999,"content":21000,"nodeType":94},{},[21001],{"data":21002,"marks":21003,"value":156,"nodeType":85},{},[],{"metadata":21005,"sys":21008,"fields":21013},{"tags":21006,"concepts":21007},[],[],{"space":21009,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21011,"publishedVersion":64,"revision":46,"locale":29},{"sys":21010},{"type":12,"linkType":13,"id":14},{"sys":21012},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21014},{"url":518,"details":21015,"fileName":524,"contentType":525},{"size":520,"image":21016},{"width":522,"height":523},{"sys":21018,"fields":21021},{"id":21019,"createdAt":21020},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":21022,"slug":21023,"articleIntro":21022,"category":21024},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[21025],{"metadata":21026,"sys":21029,"fields":21036},{"tags":21027,"concepts":21028},[],[],{"space":21030,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21032,"publishedVersion":474,"revision":64,"contentType":21034,"locale":29},{"sys":21031},{"type":12,"linkType":13,"id":14},{"sys":21033},{"id":21,"type":12,"linkType":22},{"sys":21035},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21037,"metaTitle":484,"metaDescription":485,"mainTitle":21038,"subtitle":503,"heroImage":21053,"ctaButton":526,"ctaLink":527},[483],{"data":21039,"content":21040,"nodeType":458},{},[21041,21047],{"data":21042,"content":21043,"nodeType":496},{},[21044],{"data":21045,"marks":21046,"value":495,"nodeType":85},{},[],{"data":21048,"content":21049,"nodeType":94},{},[21050],{"data":21051,"marks":21052,"value":156,"nodeType":85},{},[],{"metadata":21054,"sys":21057,"fields":21062},{"tags":21055,"concepts":21056},[],[],{"space":21058,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21060,"publishedVersion":64,"revision":46,"locale":29},{"sys":21059},{"type":12,"linkType":13,"id":14},{"sys":21061},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21063},{"url":518,"details":21064,"fileName":524,"contentType":525},{"size":520,"image":21065},{"width":522,"height":523},{"sys":21067,"fields":21070},{"id":21068,"createdAt":21069},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":21071,"slug":21072,"articleIntro":21071,"category":21073},"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",[21074],{"metadata":21075,"sys":21078,"fields":21085},{"tags":21076,"concepts":21077},[],[],{"space":21079,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21081,"publishedVersion":474,"revision":64,"contentType":21083,"locale":29},{"sys":21080},{"type":12,"linkType":13,"id":14},{"sys":21082},{"id":21,"type":12,"linkType":22},{"sys":21084},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21086,"metaTitle":484,"metaDescription":485,"mainTitle":21087,"subtitle":503,"heroImage":21102,"ctaButton":526,"ctaLink":527},[483],{"data":21088,"content":21089,"nodeType":458},{},[21090,21096],{"data":21091,"content":21092,"nodeType":496},{},[21093],{"data":21094,"marks":21095,"value":495,"nodeType":85},{},[],{"data":21097,"content":21098,"nodeType":94},{},[21099],{"data":21100,"marks":21101,"value":156,"nodeType":85},{},[],{"metadata":21103,"sys":21106,"fields":21111},{"tags":21104,"concepts":21105},[],[],{"space":21107,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21109,"publishedVersion":64,"revision":46,"locale":29},{"sys":21108},{"type":12,"linkType":13,"id":14},{"sys":21110},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21112},{"url":518,"details":21113,"fileName":524,"contentType":525},{"size":520,"image":21114},{"width":522,"height":523},{"sys":21116,"fields":21119},{"id":21117,"createdAt":21118},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":21120,"slug":21121,"articleIntro":21120,"category":21122},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[21123],{"metadata":21124,"sys":21127,"fields":21134},{"tags":21125,"concepts":21126},[],[],{"space":21128,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21130,"publishedVersion":474,"revision":64,"contentType":21132,"locale":29},{"sys":21129},{"type":12,"linkType":13,"id":14},{"sys":21131},{"id":21,"type":12,"linkType":22},{"sys":21133},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21135,"metaTitle":484,"metaDescription":485,"mainTitle":21136,"subtitle":503,"heroImage":21151,"ctaButton":526,"ctaLink":527},[483],{"data":21137,"content":21138,"nodeType":458},{},[21139,21145],{"data":21140,"content":21141,"nodeType":496},{},[21142],{"data":21143,"marks":21144,"value":495,"nodeType":85},{},[],{"data":21146,"content":21147,"nodeType":94},{},[21148],{"data":21149,"marks":21150,"value":156,"nodeType":85},{},[],{"metadata":21152,"sys":21155,"fields":21160},{"tags":21153,"concepts":21154},[],[],{"space":21156,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21158,"publishedVersion":64,"revision":46,"locale":29},{"sys":21157},{"type":12,"linkType":13,"id":14},{"sys":21159},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21161},{"url":518,"details":21162,"fileName":524,"contentType":525},{"size":520,"image":21163},{"width":522,"height":523},{"sys":21165,"fields":21168},{"id":21166,"createdAt":21167},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":21169,"slug":21170,"articleIntro":21169,"category":21171},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[21172],{"metadata":21173,"sys":21176,"fields":21183},{"tags":21174,"concepts":21175},[],[],{"space":21177,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21179,"publishedVersion":474,"revision":64,"contentType":21181,"locale":29},{"sys":21178},{"type":12,"linkType":13,"id":14},{"sys":21180},{"id":21,"type":12,"linkType":22},{"sys":21182},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21184,"metaTitle":484,"metaDescription":485,"mainTitle":21185,"subtitle":503,"heroImage":21200,"ctaButton":526,"ctaLink":527},[483],{"data":21186,"content":21187,"nodeType":458},{},[21188,21194],{"data":21189,"content":21190,"nodeType":496},{},[21191],{"data":21192,"marks":21193,"value":495,"nodeType":85},{},[],{"data":21195,"content":21196,"nodeType":94},{},[21197],{"data":21198,"marks":21199,"value":156,"nodeType":85},{},[],{"metadata":21201,"sys":21204,"fields":21209},{"tags":21202,"concepts":21203},[],[],{"space":21205,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21207,"publishedVersion":64,"revision":46,"locale":29},{"sys":21206},{"type":12,"linkType":13,"id":14},{"sys":21208},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21210},{"url":518,"details":21211,"fileName":524,"contentType":525},{"size":520,"image":21212},{"width":522,"height":523},{"sys":21214,"fields":21217},{"id":21215,"createdAt":21216},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":21218,"slug":21219,"articleIntro":-1,"category":21220},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[21221],{"metadata":21222,"sys":21225,"fields":21232},{"tags":21223,"concepts":21224},[],[],{"space":21226,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21228,"publishedVersion":474,"revision":64,"contentType":21230,"locale":29},{"sys":21227},{"type":12,"linkType":13,"id":14},{"sys":21229},{"id":21,"type":12,"linkType":22},{"sys":21231},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21233,"metaTitle":484,"metaDescription":485,"mainTitle":21234,"subtitle":503,"heroImage":21249,"ctaButton":526,"ctaLink":527},[483],{"data":21235,"content":21236,"nodeType":458},{},[21237,21243],{"data":21238,"content":21239,"nodeType":496},{},[21240],{"data":21241,"marks":21242,"value":495,"nodeType":85},{},[],{"data":21244,"content":21245,"nodeType":94},{},[21246],{"data":21247,"marks":21248,"value":156,"nodeType":85},{},[],{"metadata":21250,"sys":21253,"fields":21258},{"tags":21251,"concepts":21252},[],[],{"space":21254,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21256,"publishedVersion":64,"revision":46,"locale":29},{"sys":21255},{"type":12,"linkType":13,"id":14},{"sys":21257},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21259},{"url":518,"details":21260,"fileName":524,"contentType":525},{"size":520,"image":21261},{"width":522,"height":523},{"sys":21263,"fields":21266},{"id":21264,"createdAt":21265},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":21267,"slug":21268,"articleIntro":21267,"category":21269},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[21270],{"metadata":21271,"sys":21274,"fields":21281},{"tags":21272,"concepts":21273},[],[],{"space":21275,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21277,"publishedVersion":474,"revision":64,"contentType":21279,"locale":29},{"sys":21276},{"type":12,"linkType":13,"id":14},{"sys":21278},{"id":21,"type":12,"linkType":22},{"sys":21280},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21282,"metaTitle":484,"metaDescription":485,"mainTitle":21283,"subtitle":503,"heroImage":21298,"ctaButton":526,"ctaLink":527},[483],{"data":21284,"content":21285,"nodeType":458},{},[21286,21292],{"data":21287,"content":21288,"nodeType":496},{},[21289],{"data":21290,"marks":21291,"value":495,"nodeType":85},{},[],{"data":21293,"content":21294,"nodeType":94},{},[21295],{"data":21296,"marks":21297,"value":156,"nodeType":85},{},[],{"metadata":21299,"sys":21302,"fields":21307},{"tags":21300,"concepts":21301},[],[],{"space":21303,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21305,"publishedVersion":64,"revision":46,"locale":29},{"sys":21304},{"type":12,"linkType":13,"id":14},{"sys":21306},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21308},{"url":518,"details":21309,"fileName":524,"contentType":525},{"size":520,"image":21310},{"width":522,"height":523},{"sys":21312,"fields":21315},{"id":21313,"createdAt":21314},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":21316,"slug":21317,"articleIntro":-1,"category":21318},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[21319],{"metadata":21320,"sys":21323,"fields":21330},{"tags":21321,"concepts":21322},[],[],{"space":21324,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21326,"publishedVersion":474,"revision":64,"contentType":21328,"locale":29},{"sys":21325},{"type":12,"linkType":13,"id":14},{"sys":21327},{"id":21,"type":12,"linkType":22},{"sys":21329},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21331,"metaTitle":484,"metaDescription":485,"mainTitle":21332,"subtitle":503,"heroImage":21347,"ctaButton":526,"ctaLink":527},[483],{"data":21333,"content":21334,"nodeType":458},{},[21335,21341],{"data":21336,"content":21337,"nodeType":496},{},[21338],{"data":21339,"marks":21340,"value":495,"nodeType":85},{},[],{"data":21342,"content":21343,"nodeType":94},{},[21344],{"data":21345,"marks":21346,"value":156,"nodeType":85},{},[],{"metadata":21348,"sys":21351,"fields":21356},{"tags":21349,"concepts":21350},[],[],{"space":21352,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21354,"publishedVersion":64,"revision":46,"locale":29},{"sys":21353},{"type":12,"linkType":13,"id":14},{"sys":21355},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21357},{"url":518,"details":21358,"fileName":524,"contentType":525},{"size":520,"image":21359},{"width":522,"height":523},{"sys":21361,"fields":21364},{"id":21362,"createdAt":21363},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":21365,"slug":21366,"articleIntro":-1,"category":21367},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[21368],{"metadata":21369,"sys":21372,"fields":21379},{"tags":21370,"concepts":21371},[],[],{"space":21373,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21375,"publishedVersion":474,"revision":64,"contentType":21377,"locale":29},{"sys":21374},{"type":12,"linkType":13,"id":14},{"sys":21376},{"id":21,"type":12,"linkType":22},{"sys":21378},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21380,"metaTitle":484,"metaDescription":485,"mainTitle":21381,"subtitle":503,"heroImage":21396,"ctaButton":526,"ctaLink":527},[483],{"data":21382,"content":21383,"nodeType":458},{},[21384,21390],{"data":21385,"content":21386,"nodeType":496},{},[21387],{"data":21388,"marks":21389,"value":495,"nodeType":85},{},[],{"data":21391,"content":21392,"nodeType":94},{},[21393],{"data":21394,"marks":21395,"value":156,"nodeType":85},{},[],{"metadata":21397,"sys":21400,"fields":21405},{"tags":21398,"concepts":21399},[],[],{"space":21401,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21403,"publishedVersion":64,"revision":46,"locale":29},{"sys":21402},{"type":12,"linkType":13,"id":14},{"sys":21404},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21406},{"url":518,"details":21407,"fileName":524,"contentType":525},{"size":520,"image":21408},{"width":522,"height":523},{"sys":21410,"fields":21413},{"id":21411,"createdAt":21412},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":21414,"slug":21415,"articleIntro":21414,"category":21416},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[21417],{"metadata":21418,"sys":21421,"fields":21428},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21424,"publishedVersion":474,"revision":64,"contentType":21426,"locale":29},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":21,"type":12,"linkType":22},{"sys":21427},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21429,"metaTitle":484,"metaDescription":485,"mainTitle":21430,"subtitle":503,"heroImage":21445,"ctaButton":526,"ctaLink":527},[483],{"data":21431,"content":21432,"nodeType":458},{},[21433,21439],{"data":21434,"content":21435,"nodeType":496},{},[21436],{"data":21437,"marks":21438,"value":495,"nodeType":85},{},[],{"data":21440,"content":21441,"nodeType":94},{},[21442],{"data":21443,"marks":21444,"value":156,"nodeType":85},{},[],{"metadata":21446,"sys":21449,"fields":21454},{"tags":21447,"concepts":21448},[],[],{"space":21450,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21452,"publishedVersion":64,"revision":46,"locale":29},{"sys":21451},{"type":12,"linkType":13,"id":14},{"sys":21453},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21455},{"url":518,"details":21456,"fileName":524,"contentType":525},{"size":520,"image":21457},{"width":522,"height":523},{"sys":21459,"fields":21462},{"id":21460,"createdAt":21461},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":21463,"slug":21464,"articleIntro":21463,"category":21465},"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",[21466],{"metadata":21467,"sys":21470,"fields":21477},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21473,"publishedVersion":474,"revision":64,"contentType":21475,"locale":29},{"sys":21472},{"type":12,"linkType":13,"id":14},{"sys":21474},{"id":21,"type":12,"linkType":22},{"sys":21476},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21478,"metaTitle":484,"metaDescription":485,"mainTitle":21479,"subtitle":503,"heroImage":21494,"ctaButton":526,"ctaLink":527},[483],{"data":21480,"content":21481,"nodeType":458},{},[21482,21488],{"data":21483,"content":21484,"nodeType":496},{},[21485],{"data":21486,"marks":21487,"value":495,"nodeType":85},{},[],{"data":21489,"content":21490,"nodeType":94},{},[21491],{"data":21492,"marks":21493,"value":156,"nodeType":85},{},[],{"metadata":21495,"sys":21498,"fields":21503},{"tags":21496,"concepts":21497},[],[],{"space":21499,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21501,"publishedVersion":64,"revision":46,"locale":29},{"sys":21500},{"type":12,"linkType":13,"id":14},{"sys":21502},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21504},{"url":518,"details":21505,"fileName":524,"contentType":525},{"size":520,"image":21506},{"width":522,"height":523},{"sys":21508,"fields":21511},{"id":21509,"createdAt":21510},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":21512,"slug":21513,"articleIntro":21512,"category":21514},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[21515],{"metadata":21516,"sys":21519,"fields":21526},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21522,"publishedVersion":474,"revision":64,"contentType":21524,"locale":29},{"sys":21521},{"type":12,"linkType":13,"id":14},{"sys":21523},{"id":21,"type":12,"linkType":22},{"sys":21525},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21527,"metaTitle":484,"metaDescription":485,"mainTitle":21528,"subtitle":503,"heroImage":21543,"ctaButton":526,"ctaLink":527},[483],{"data":21529,"content":21530,"nodeType":458},{},[21531,21537],{"data":21532,"content":21533,"nodeType":496},{},[21534],{"data":21535,"marks":21536,"value":495,"nodeType":85},{},[],{"data":21538,"content":21539,"nodeType":94},{},[21540],{"data":21541,"marks":21542,"value":156,"nodeType":85},{},[],{"metadata":21544,"sys":21547,"fields":21552},{"tags":21545,"concepts":21546},[],[],{"space":21548,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21550,"publishedVersion":64,"revision":46,"locale":29},{"sys":21549},{"type":12,"linkType":13,"id":14},{"sys":21551},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21553},{"url":518,"details":21554,"fileName":524,"contentType":525},{"size":520,"image":21555},{"width":522,"height":523},{"sys":21557,"fields":21560},{"id":21558,"createdAt":21559},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":21561,"slug":21562,"articleIntro":21561,"category":21563},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[21564],{"metadata":21565,"sys":21568,"fields":21575},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21571,"publishedVersion":474,"revision":64,"contentType":21573,"locale":29},{"sys":21570},{"type":12,"linkType":13,"id":14},{"sys":21572},{"id":21,"type":12,"linkType":22},{"sys":21574},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21576,"metaTitle":484,"metaDescription":485,"mainTitle":21577,"subtitle":503,"heroImage":21592,"ctaButton":526,"ctaLink":527},[483],{"data":21578,"content":21579,"nodeType":458},{},[21580,21586],{"data":21581,"content":21582,"nodeType":496},{},[21583],{"data":21584,"marks":21585,"value":495,"nodeType":85},{},[],{"data":21587,"content":21588,"nodeType":94},{},[21589],{"data":21590,"marks":21591,"value":156,"nodeType":85},{},[],{"metadata":21593,"sys":21596,"fields":21601},{"tags":21594,"concepts":21595},[],[],{"space":21597,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21599,"publishedVersion":64,"revision":46,"locale":29},{"sys":21598},{"type":12,"linkType":13,"id":14},{"sys":21600},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21602},{"url":518,"details":21603,"fileName":524,"contentType":525},{"size":520,"image":21604},{"width":522,"height":523},{"sys":21606,"fields":21609},{"id":21607,"createdAt":21608},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":21610,"slug":21611,"articleIntro":21610,"category":21612},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[21613],{"metadata":21614,"sys":21617,"fields":21624},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21620,"publishedVersion":474,"revision":64,"contentType":21622,"locale":29},{"sys":21619},{"type":12,"linkType":13,"id":14},{"sys":21621},{"id":21,"type":12,"linkType":22},{"sys":21623},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21625,"metaTitle":484,"metaDescription":485,"mainTitle":21626,"subtitle":503,"heroImage":21641,"ctaButton":526,"ctaLink":527},[483],{"data":21627,"content":21628,"nodeType":458},{},[21629,21635],{"data":21630,"content":21631,"nodeType":496},{},[21632],{"data":21633,"marks":21634,"value":495,"nodeType":85},{},[],{"data":21636,"content":21637,"nodeType":94},{},[21638],{"data":21639,"marks":21640,"value":156,"nodeType":85},{},[],{"metadata":21642,"sys":21645,"fields":21650},{"tags":21643,"concepts":21644},[],[],{"space":21646,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21648,"publishedVersion":64,"revision":46,"locale":29},{"sys":21647},{"type":12,"linkType":13,"id":14},{"sys":21649},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21651},{"url":518,"details":21652,"fileName":524,"contentType":525},{"size":520,"image":21653},{"width":522,"height":523},{"sys":21655,"fields":21658},{"id":21656,"createdAt":21657},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":21659,"slug":21660,"articleIntro":21659,"category":21661},"6021 - Matières consommables","compte-6021-matieres-consommables",[21662],{"metadata":21663,"sys":21666,"fields":21673},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21669,"publishedVersion":474,"revision":64,"contentType":21671,"locale":29},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":21,"type":12,"linkType":22},{"sys":21672},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21674,"metaTitle":484,"metaDescription":485,"mainTitle":21675,"subtitle":503,"heroImage":21690,"ctaButton":526,"ctaLink":527},[483],{"data":21676,"content":21677,"nodeType":458},{},[21678,21684],{"data":21679,"content":21680,"nodeType":496},{},[21681],{"data":21682,"marks":21683,"value":495,"nodeType":85},{},[],{"data":21685,"content":21686,"nodeType":94},{},[21687],{"data":21688,"marks":21689,"value":156,"nodeType":85},{},[],{"metadata":21691,"sys":21694,"fields":21699},{"tags":21692,"concepts":21693},[],[],{"space":21695,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21697,"publishedVersion":64,"revision":46,"locale":29},{"sys":21696},{"type":12,"linkType":13,"id":14},{"sys":21698},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21700},{"url":518,"details":21701,"fileName":524,"contentType":525},{"size":520,"image":21702},{"width":522,"height":523},{"sys":21704,"fields":21707},{"id":21705,"createdAt":21706},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":21708,"slug":21709,"articleIntro":-1,"category":21710},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[21711],{"metadata":21712,"sys":21715,"fields":21722},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21718,"publishedVersion":474,"revision":64,"contentType":21720,"locale":29},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":21,"type":12,"linkType":22},{"sys":21721},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21723,"metaTitle":484,"metaDescription":485,"mainTitle":21724,"subtitle":503,"heroImage":21739,"ctaButton":526,"ctaLink":527},[483],{"data":21725,"content":21726,"nodeType":458},{},[21727,21733],{"data":21728,"content":21729,"nodeType":496},{},[21730],{"data":21731,"marks":21732,"value":495,"nodeType":85},{},[],{"data":21734,"content":21735,"nodeType":94},{},[21736],{"data":21737,"marks":21738,"value":156,"nodeType":85},{},[],{"metadata":21740,"sys":21743,"fields":21748},{"tags":21741,"concepts":21742},[],[],{"space":21744,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21746,"publishedVersion":64,"revision":46,"locale":29},{"sys":21745},{"type":12,"linkType":13,"id":14},{"sys":21747},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21749},{"url":518,"details":21750,"fileName":524,"contentType":525},{"size":520,"image":21751},{"width":522,"height":523},{"sys":21753,"fields":21756},{"id":21754,"createdAt":21755},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":21757,"slug":21758,"articleIntro":21757,"category":21759},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[21760],{"metadata":21761,"sys":21764,"fields":21771},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21767,"publishedVersion":474,"revision":64,"contentType":21769,"locale":29},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":21,"type":12,"linkType":22},{"sys":21770},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21772,"metaTitle":484,"metaDescription":485,"mainTitle":21773,"subtitle":503,"heroImage":21788,"ctaButton":526,"ctaLink":527},[483],{"data":21774,"content":21775,"nodeType":458},{},[21776,21782],{"data":21777,"content":21778,"nodeType":496},{},[21779],{"data":21780,"marks":21781,"value":495,"nodeType":85},{},[],{"data":21783,"content":21784,"nodeType":94},{},[21785],{"data":21786,"marks":21787,"value":156,"nodeType":85},{},[],{"metadata":21789,"sys":21792,"fields":21797},{"tags":21790,"concepts":21791},[],[],{"space":21793,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21795,"publishedVersion":64,"revision":46,"locale":29},{"sys":21794},{"type":12,"linkType":13,"id":14},{"sys":21796},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21798},{"url":518,"details":21799,"fileName":524,"contentType":525},{"size":520,"image":21800},{"width":522,"height":523},{"sys":21802,"fields":21805},{"id":21803,"createdAt":21804},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":21806,"slug":21807,"articleIntro":21806,"category":21808},"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",[21809],{"metadata":21810,"sys":21813,"fields":21820},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21816,"publishedVersion":474,"revision":64,"contentType":21818,"locale":29},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":21,"type":12,"linkType":22},{"sys":21819},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21821,"metaTitle":484,"metaDescription":485,"mainTitle":21822,"subtitle":503,"heroImage":21837,"ctaButton":526,"ctaLink":527},[483],{"data":21823,"content":21824,"nodeType":458},{},[21825,21831],{"data":21826,"content":21827,"nodeType":496},{},[21828],{"data":21829,"marks":21830,"value":495,"nodeType":85},{},[],{"data":21832,"content":21833,"nodeType":94},{},[21834],{"data":21835,"marks":21836,"value":156,"nodeType":85},{},[],{"metadata":21838,"sys":21841,"fields":21846},{"tags":21839,"concepts":21840},[],[],{"space":21842,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21844,"publishedVersion":64,"revision":46,"locale":29},{"sys":21843},{"type":12,"linkType":13,"id":14},{"sys":21845},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21847},{"url":518,"details":21848,"fileName":524,"contentType":525},{"size":520,"image":21849},{"width":522,"height":523},{"sys":21851,"fields":21854},{"id":21852,"createdAt":21853},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":21855,"slug":21856,"articleIntro":-1,"category":21857},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[21858],{"metadata":21859,"sys":21862,"fields":21869},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21865,"publishedVersion":474,"revision":64,"contentType":21867,"locale":29},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":21,"type":12,"linkType":22},{"sys":21868},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21870,"metaTitle":484,"metaDescription":485,"mainTitle":21871,"subtitle":503,"heroImage":21886,"ctaButton":526,"ctaLink":527},[483],{"data":21872,"content":21873,"nodeType":458},{},[21874,21880],{"data":21875,"content":21876,"nodeType":496},{},[21877],{"data":21878,"marks":21879,"value":495,"nodeType":85},{},[],{"data":21881,"content":21882,"nodeType":94},{},[21883],{"data":21884,"marks":21885,"value":156,"nodeType":85},{},[],{"metadata":21887,"sys":21890,"fields":21895},{"tags":21888,"concepts":21889},[],[],{"space":21891,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21893,"publishedVersion":64,"revision":46,"locale":29},{"sys":21892},{"type":12,"linkType":13,"id":14},{"sys":21894},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21896},{"url":518,"details":21897,"fileName":524,"contentType":525},{"size":520,"image":21898},{"width":522,"height":523},{"sys":21900,"fields":21903},{"id":21901,"createdAt":21902},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":21904,"slug":21905,"articleIntro":21904,"category":21906},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[21907],{"metadata":21908,"sys":21911,"fields":21918},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21914,"publishedVersion":474,"revision":64,"contentType":21916,"locale":29},{"sys":21913},{"type":12,"linkType":13,"id":14},{"sys":21915},{"id":21,"type":12,"linkType":22},{"sys":21917},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21919,"metaTitle":484,"metaDescription":485,"mainTitle":21920,"subtitle":503,"heroImage":21935,"ctaButton":526,"ctaLink":527},[483],{"data":21921,"content":21922,"nodeType":458},{},[21923,21929],{"data":21924,"content":21925,"nodeType":496},{},[21926],{"data":21927,"marks":21928,"value":495,"nodeType":85},{},[],{"data":21930,"content":21931,"nodeType":94},{},[21932],{"data":21933,"marks":21934,"value":156,"nodeType":85},{},[],{"metadata":21936,"sys":21939,"fields":21944},{"tags":21937,"concepts":21938},[],[],{"space":21940,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21942,"publishedVersion":64,"revision":46,"locale":29},{"sys":21941},{"type":12,"linkType":13,"id":14},{"sys":21943},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21945},{"url":518,"details":21946,"fileName":524,"contentType":525},{"size":520,"image":21947},{"width":522,"height":523},{"sys":21949,"fields":21952},{"id":21950,"createdAt":21951},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":21953,"slug":21954,"articleIntro":-1,"category":21955},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[21956],{"metadata":21957,"sys":21960,"fields":21967},{"tags":21958,"concepts":21959},[],[],{"space":21961,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":21963,"publishedVersion":474,"revision":64,"contentType":21965,"locale":29},{"sys":21962},{"type":12,"linkType":13,"id":14},{"sys":21964},{"id":21,"type":12,"linkType":22},{"sys":21966},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":21968,"metaTitle":484,"metaDescription":485,"mainTitle":21969,"subtitle":503,"heroImage":21984,"ctaButton":526,"ctaLink":527},[483],{"data":21970,"content":21971,"nodeType":458},{},[21972,21978],{"data":21973,"content":21974,"nodeType":496},{},[21975],{"data":21976,"marks":21977,"value":495,"nodeType":85},{},[],{"data":21979,"content":21980,"nodeType":94},{},[21981],{"data":21982,"marks":21983,"value":156,"nodeType":85},{},[],{"metadata":21985,"sys":21988,"fields":21993},{"tags":21986,"concepts":21987},[],[],{"space":21989,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":21991,"publishedVersion":64,"revision":46,"locale":29},{"sys":21990},{"type":12,"linkType":13,"id":14},{"sys":21992},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":21994},{"url":518,"details":21995,"fileName":524,"contentType":525},{"size":520,"image":21996},{"width":522,"height":523},{"sys":21998,"fields":22001},{"id":21999,"createdAt":22000},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":22002,"slug":22003,"articleIntro":22004,"category":22005},"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",[22006],{"metadata":22007,"sys":22010,"fields":22017},{"tags":22008,"concepts":22009},[],[],{"space":22011,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22013,"publishedVersion":474,"revision":64,"contentType":22015,"locale":29},{"sys":22012},{"type":12,"linkType":13,"id":14},{"sys":22014},{"id":21,"type":12,"linkType":22},{"sys":22016},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22018,"metaTitle":484,"metaDescription":485,"mainTitle":22019,"subtitle":503,"heroImage":22034,"ctaButton":526,"ctaLink":527},[483],{"data":22020,"content":22021,"nodeType":458},{},[22022,22028],{"data":22023,"content":22024,"nodeType":496},{},[22025],{"data":22026,"marks":22027,"value":495,"nodeType":85},{},[],{"data":22029,"content":22030,"nodeType":94},{},[22031],{"data":22032,"marks":22033,"value":156,"nodeType":85},{},[],{"metadata":22035,"sys":22038,"fields":22043},{"tags":22036,"concepts":22037},[],[],{"space":22039,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22041,"publishedVersion":64,"revision":46,"locale":29},{"sys":22040},{"type":12,"linkType":13,"id":14},{"sys":22042},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22044},{"url":518,"details":22045,"fileName":524,"contentType":525},{"size":520,"image":22046},{"width":522,"height":523},{"sys":22048,"fields":22051},{"id":22049,"createdAt":22050},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":22052,"slug":22053,"articleIntro":22052,"category":22054},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[22055],{"metadata":22056,"sys":22059,"fields":22066},{"tags":22057,"concepts":22058},[],[],{"space":22060,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22062,"publishedVersion":474,"revision":64,"contentType":22064,"locale":29},{"sys":22061},{"type":12,"linkType":13,"id":14},{"sys":22063},{"id":21,"type":12,"linkType":22},{"sys":22065},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22067,"metaTitle":484,"metaDescription":485,"mainTitle":22068,"subtitle":503,"heroImage":22083,"ctaButton":526,"ctaLink":527},[483],{"data":22069,"content":22070,"nodeType":458},{},[22071,22077],{"data":22072,"content":22073,"nodeType":496},{},[22074],{"data":22075,"marks":22076,"value":495,"nodeType":85},{},[],{"data":22078,"content":22079,"nodeType":94},{},[22080],{"data":22081,"marks":22082,"value":156,"nodeType":85},{},[],{"metadata":22084,"sys":22087,"fields":22092},{"tags":22085,"concepts":22086},[],[],{"space":22088,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22090,"publishedVersion":64,"revision":46,"locale":29},{"sys":22089},{"type":12,"linkType":13,"id":14},{"sys":22091},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22093},{"url":518,"details":22094,"fileName":524,"contentType":525},{"size":520,"image":22095},{"width":522,"height":523},{"sys":22097,"fields":22100},{"id":22098,"createdAt":22099},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":22101,"slug":22102,"articleIntro":22101,"category":22103},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[22104],{"metadata":22105,"sys":22108,"fields":22115},{"tags":22106,"concepts":22107},[],[],{"space":22109,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22111,"publishedVersion":474,"revision":64,"contentType":22113,"locale":29},{"sys":22110},{"type":12,"linkType":13,"id":14},{"sys":22112},{"id":21,"type":12,"linkType":22},{"sys":22114},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22116,"metaTitle":484,"metaDescription":485,"mainTitle":22117,"subtitle":503,"heroImage":22132,"ctaButton":526,"ctaLink":527},[483],{"data":22118,"content":22119,"nodeType":458},{},[22120,22126],{"data":22121,"content":22122,"nodeType":496},{},[22123],{"data":22124,"marks":22125,"value":495,"nodeType":85},{},[],{"data":22127,"content":22128,"nodeType":94},{},[22129],{"data":22130,"marks":22131,"value":156,"nodeType":85},{},[],{"metadata":22133,"sys":22136,"fields":22141},{"tags":22134,"concepts":22135},[],[],{"space":22137,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22139,"publishedVersion":64,"revision":46,"locale":29},{"sys":22138},{"type":12,"linkType":13,"id":14},{"sys":22140},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22142},{"url":518,"details":22143,"fileName":524,"contentType":525},{"size":520,"image":22144},{"width":522,"height":523},{"sys":22146,"fields":22149},{"id":22147,"createdAt":22148},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":22150,"slug":22151,"articleIntro":-1,"category":22152},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[22153],{"metadata":22154,"sys":22157,"fields":22164},{"tags":22155,"concepts":22156},[],[],{"space":22158,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22160,"publishedVersion":474,"revision":64,"contentType":22162,"locale":29},{"sys":22159},{"type":12,"linkType":13,"id":14},{"sys":22161},{"id":21,"type":12,"linkType":22},{"sys":22163},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22165,"metaTitle":484,"metaDescription":485,"mainTitle":22166,"subtitle":503,"heroImage":22181,"ctaButton":526,"ctaLink":527},[483],{"data":22167,"content":22168,"nodeType":458},{},[22169,22175],{"data":22170,"content":22171,"nodeType":496},{},[22172],{"data":22173,"marks":22174,"value":495,"nodeType":85},{},[],{"data":22176,"content":22177,"nodeType":94},{},[22178],{"data":22179,"marks":22180,"value":156,"nodeType":85},{},[],{"metadata":22182,"sys":22185,"fields":22190},{"tags":22183,"concepts":22184},[],[],{"space":22186,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22188,"publishedVersion":64,"revision":46,"locale":29},{"sys":22187},{"type":12,"linkType":13,"id":14},{"sys":22189},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22191},{"url":518,"details":22192,"fileName":524,"contentType":525},{"size":520,"image":22193},{"width":522,"height":523},{"sys":22195,"fields":22198},{"id":22196,"createdAt":22197},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":22199,"slug":22200,"articleIntro":-1,"category":22201},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[22202],{"metadata":22203,"sys":22206,"fields":22213},{"tags":22204,"concepts":22205},[],[],{"space":22207,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22209,"publishedVersion":474,"revision":64,"contentType":22211,"locale":29},{"sys":22208},{"type":12,"linkType":13,"id":14},{"sys":22210},{"id":21,"type":12,"linkType":22},{"sys":22212},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22214,"metaTitle":484,"metaDescription":485,"mainTitle":22215,"subtitle":503,"heroImage":22230,"ctaButton":526,"ctaLink":527},[483],{"data":22216,"content":22217,"nodeType":458},{},[22218,22224],{"data":22219,"content":22220,"nodeType":496},{},[22221],{"data":22222,"marks":22223,"value":495,"nodeType":85},{},[],{"data":22225,"content":22226,"nodeType":94},{},[22227],{"data":22228,"marks":22229,"value":156,"nodeType":85},{},[],{"metadata":22231,"sys":22234,"fields":22239},{"tags":22232,"concepts":22233},[],[],{"space":22235,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22237,"publishedVersion":64,"revision":46,"locale":29},{"sys":22236},{"type":12,"linkType":13,"id":14},{"sys":22238},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22240},{"url":518,"details":22241,"fileName":524,"contentType":525},{"size":520,"image":22242},{"width":522,"height":523},{"sys":22244,"fields":22247},{"id":22245,"createdAt":22246},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":22248,"slug":22249,"articleIntro":22250,"category":22251},"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.",[22252],{"metadata":22253,"sys":22256,"fields":22263},{"tags":22254,"concepts":22255},[],[],{"space":22257,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22259,"publishedVersion":474,"revision":64,"contentType":22261,"locale":29},{"sys":22258},{"type":12,"linkType":13,"id":14},{"sys":22260},{"id":21,"type":12,"linkType":22},{"sys":22262},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22264,"metaTitle":484,"metaDescription":485,"mainTitle":22265,"subtitle":503,"heroImage":22280,"ctaButton":526,"ctaLink":527},[483],{"data":22266,"content":22267,"nodeType":458},{},[22268,22274],{"data":22269,"content":22270,"nodeType":496},{},[22271],{"data":22272,"marks":22273,"value":495,"nodeType":85},{},[],{"data":22275,"content":22276,"nodeType":94},{},[22277],{"data":22278,"marks":22279,"value":156,"nodeType":85},{},[],{"metadata":22281,"sys":22284,"fields":22289},{"tags":22282,"concepts":22283},[],[],{"space":22285,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22287,"publishedVersion":64,"revision":46,"locale":29},{"sys":22286},{"type":12,"linkType":13,"id":14},{"sys":22288},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22290},{"url":518,"details":22291,"fileName":524,"contentType":525},{"size":520,"image":22292},{"width":522,"height":523},{"sys":22294,"fields":22297},{"id":22295,"createdAt":22296},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":22298,"slug":22299,"articleIntro":22298,"category":22300},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[22301],{"metadata":22302,"sys":22305,"fields":22312},{"tags":22303,"concepts":22304},[],[],{"space":22306,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22308,"publishedVersion":474,"revision":64,"contentType":22310,"locale":29},{"sys":22307},{"type":12,"linkType":13,"id":14},{"sys":22309},{"id":21,"type":12,"linkType":22},{"sys":22311},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22313,"metaTitle":484,"metaDescription":485,"mainTitle":22314,"subtitle":503,"heroImage":22329,"ctaButton":526,"ctaLink":527},[483],{"data":22315,"content":22316,"nodeType":458},{},[22317,22323],{"data":22318,"content":22319,"nodeType":496},{},[22320],{"data":22321,"marks":22322,"value":495,"nodeType":85},{},[],{"data":22324,"content":22325,"nodeType":94},{},[22326],{"data":22327,"marks":22328,"value":156,"nodeType":85},{},[],{"metadata":22330,"sys":22333,"fields":22338},{"tags":22331,"concepts":22332},[],[],{"space":22334,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22336,"publishedVersion":64,"revision":46,"locale":29},{"sys":22335},{"type":12,"linkType":13,"id":14},{"sys":22337},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22339},{"url":518,"details":22340,"fileName":524,"contentType":525},{"size":520,"image":22341},{"width":522,"height":523},{"sys":22343,"fields":22346},{"id":22344,"createdAt":22345},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":22347,"slug":22348,"articleIntro":22347,"category":22349},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[22350],{"metadata":22351,"sys":22354,"fields":22361},{"tags":22352,"concepts":22353},[],[],{"space":22355,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22357,"publishedVersion":474,"revision":64,"contentType":22359,"locale":29},{"sys":22356},{"type":12,"linkType":13,"id":14},{"sys":22358},{"id":21,"type":12,"linkType":22},{"sys":22360},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22362,"metaTitle":484,"metaDescription":485,"mainTitle":22363,"subtitle":503,"heroImage":22378,"ctaButton":526,"ctaLink":527},[483],{"data":22364,"content":22365,"nodeType":458},{},[22366,22372],{"data":22367,"content":22368,"nodeType":496},{},[22369],{"data":22370,"marks":22371,"value":495,"nodeType":85},{},[],{"data":22373,"content":22374,"nodeType":94},{},[22375],{"data":22376,"marks":22377,"value":156,"nodeType":85},{},[],{"metadata":22379,"sys":22382,"fields":22387},{"tags":22380,"concepts":22381},[],[],{"space":22383,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22385,"publishedVersion":64,"revision":46,"locale":29},{"sys":22384},{"type":12,"linkType":13,"id":14},{"sys":22386},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22388},{"url":518,"details":22389,"fileName":524,"contentType":525},{"size":520,"image":22390},{"width":522,"height":523},{"sys":22392,"fields":22395},{"id":22393,"createdAt":22394},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":22396,"slug":22397,"articleIntro":22396,"category":22398},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[22399],{"metadata":22400,"sys":22403,"fields":22410},{"tags":22401,"concepts":22402},[],[],{"space":22404,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22406,"publishedVersion":474,"revision":64,"contentType":22408,"locale":29},{"sys":22405},{"type":12,"linkType":13,"id":14},{"sys":22407},{"id":21,"type":12,"linkType":22},{"sys":22409},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22411,"metaTitle":484,"metaDescription":485,"mainTitle":22412,"subtitle":503,"heroImage":22427,"ctaButton":526,"ctaLink":527},[483],{"data":22413,"content":22414,"nodeType":458},{},[22415,22421],{"data":22416,"content":22417,"nodeType":496},{},[22418],{"data":22419,"marks":22420,"value":495,"nodeType":85},{},[],{"data":22422,"content":22423,"nodeType":94},{},[22424],{"data":22425,"marks":22426,"value":156,"nodeType":85},{},[],{"metadata":22428,"sys":22431,"fields":22436},{"tags":22429,"concepts":22430},[],[],{"space":22432,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22434,"publishedVersion":64,"revision":46,"locale":29},{"sys":22433},{"type":12,"linkType":13,"id":14},{"sys":22435},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22437},{"url":518,"details":22438,"fileName":524,"contentType":525},{"size":520,"image":22439},{"width":522,"height":523},{"sys":22441,"fields":22444},{"id":22442,"createdAt":22443},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":22445,"slug":22446,"articleIntro":22445,"category":22447},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[22448],{"metadata":22449,"sys":22452,"fields":22459},{"tags":22450,"concepts":22451},[],[],{"space":22453,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22455,"publishedVersion":474,"revision":64,"contentType":22457,"locale":29},{"sys":22454},{"type":12,"linkType":13,"id":14},{"sys":22456},{"id":21,"type":12,"linkType":22},{"sys":22458},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22460,"metaTitle":484,"metaDescription":485,"mainTitle":22461,"subtitle":503,"heroImage":22476,"ctaButton":526,"ctaLink":527},[483],{"data":22462,"content":22463,"nodeType":458},{},[22464,22470],{"data":22465,"content":22466,"nodeType":496},{},[22467],{"data":22468,"marks":22469,"value":495,"nodeType":85},{},[],{"data":22471,"content":22472,"nodeType":94},{},[22473],{"data":22474,"marks":22475,"value":156,"nodeType":85},{},[],{"metadata":22477,"sys":22480,"fields":22485},{"tags":22478,"concepts":22479},[],[],{"space":22481,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22483,"publishedVersion":64,"revision":46,"locale":29},{"sys":22482},{"type":12,"linkType":13,"id":14},{"sys":22484},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22486},{"url":518,"details":22487,"fileName":524,"contentType":525},{"size":520,"image":22488},{"width":522,"height":523},{"sys":22490,"fields":22493},{"id":22491,"createdAt":22492},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":22494,"slug":22495,"articleIntro":-1,"category":22496},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[22497],{"metadata":22498,"sys":22501,"fields":22508},{"tags":22499,"concepts":22500},[],[],{"space":22502,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22504,"publishedVersion":474,"revision":64,"contentType":22506,"locale":29},{"sys":22503},{"type":12,"linkType":13,"id":14},{"sys":22505},{"id":21,"type":12,"linkType":22},{"sys":22507},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22509,"metaTitle":484,"metaDescription":485,"mainTitle":22510,"subtitle":503,"heroImage":22525,"ctaButton":526,"ctaLink":527},[483],{"data":22511,"content":22512,"nodeType":458},{},[22513,22519],{"data":22514,"content":22515,"nodeType":496},{},[22516],{"data":22517,"marks":22518,"value":495,"nodeType":85},{},[],{"data":22520,"content":22521,"nodeType":94},{},[22522],{"data":22523,"marks":22524,"value":156,"nodeType":85},{},[],{"metadata":22526,"sys":22529,"fields":22534},{"tags":22527,"concepts":22528},[],[],{"space":22530,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22532,"publishedVersion":64,"revision":46,"locale":29},{"sys":22531},{"type":12,"linkType":13,"id":14},{"sys":22533},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22535},{"url":518,"details":22536,"fileName":524,"contentType":525},{"size":520,"image":22537},{"width":522,"height":523},{"sys":22539,"fields":22542},{"id":22540,"createdAt":22541},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":22543,"slug":22544,"articleIntro":22543,"category":22545},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[22546],{"metadata":22547,"sys":22550,"fields":22557},{"tags":22548,"concepts":22549},[],[],{"space":22551,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22553,"publishedVersion":474,"revision":64,"contentType":22555,"locale":29},{"sys":22552},{"type":12,"linkType":13,"id":14},{"sys":22554},{"id":21,"type":12,"linkType":22},{"sys":22556},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22558,"metaTitle":484,"metaDescription":485,"mainTitle":22559,"subtitle":503,"heroImage":22574,"ctaButton":526,"ctaLink":527},[483],{"data":22560,"content":22561,"nodeType":458},{},[22562,22568],{"data":22563,"content":22564,"nodeType":496},{},[22565],{"data":22566,"marks":22567,"value":495,"nodeType":85},{},[],{"data":22569,"content":22570,"nodeType":94},{},[22571],{"data":22572,"marks":22573,"value":156,"nodeType":85},{},[],{"metadata":22575,"sys":22578,"fields":22583},{"tags":22576,"concepts":22577},[],[],{"space":22579,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22581,"publishedVersion":64,"revision":46,"locale":29},{"sys":22580},{"type":12,"linkType":13,"id":14},{"sys":22582},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22584},{"url":518,"details":22585,"fileName":524,"contentType":525},{"size":520,"image":22586},{"width":522,"height":523},{"sys":22588,"fields":22591},{"id":22589,"createdAt":22590},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":22592,"slug":22593,"articleIntro":22592,"category":22594},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[22595],{"metadata":22596,"sys":22599,"fields":22606},{"tags":22597,"concepts":22598},[],[],{"space":22600,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22602,"publishedVersion":474,"revision":64,"contentType":22604,"locale":29},{"sys":22601},{"type":12,"linkType":13,"id":14},{"sys":22603},{"id":21,"type":12,"linkType":22},{"sys":22605},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22607,"metaTitle":484,"metaDescription":485,"mainTitle":22608,"subtitle":503,"heroImage":22623,"ctaButton":526,"ctaLink":527},[483],{"data":22609,"content":22610,"nodeType":458},{},[22611,22617],{"data":22612,"content":22613,"nodeType":496},{},[22614],{"data":22615,"marks":22616,"value":495,"nodeType":85},{},[],{"data":22618,"content":22619,"nodeType":94},{},[22620],{"data":22621,"marks":22622,"value":156,"nodeType":85},{},[],{"metadata":22624,"sys":22627,"fields":22632},{"tags":22625,"concepts":22626},[],[],{"space":22628,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22630,"publishedVersion":64,"revision":46,"locale":29},{"sys":22629},{"type":12,"linkType":13,"id":14},{"sys":22631},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22633},{"url":518,"details":22634,"fileName":524,"contentType":525},{"size":520,"image":22635},{"width":522,"height":523},{"sys":22637,"fields":22640},{"id":22638,"createdAt":22639},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":22641,"slug":22642,"articleIntro":22641,"category":22643},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[22644],{"metadata":22645,"sys":22648,"fields":22655},{"tags":22646,"concepts":22647},[],[],{"space":22649,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22651,"publishedVersion":474,"revision":64,"contentType":22653,"locale":29},{"sys":22650},{"type":12,"linkType":13,"id":14},{"sys":22652},{"id":21,"type":12,"linkType":22},{"sys":22654},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22656,"metaTitle":484,"metaDescription":485,"mainTitle":22657,"subtitle":503,"heroImage":22672,"ctaButton":526,"ctaLink":527},[483],{"data":22658,"content":22659,"nodeType":458},{},[22660,22666],{"data":22661,"content":22662,"nodeType":496},{},[22663],{"data":22664,"marks":22665,"value":495,"nodeType":85},{},[],{"data":22667,"content":22668,"nodeType":94},{},[22669],{"data":22670,"marks":22671,"value":156,"nodeType":85},{},[],{"metadata":22673,"sys":22676,"fields":22681},{"tags":22674,"concepts":22675},[],[],{"space":22677,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22679,"publishedVersion":64,"revision":46,"locale":29},{"sys":22678},{"type":12,"linkType":13,"id":14},{"sys":22680},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22682},{"url":518,"details":22683,"fileName":524,"contentType":525},{"size":520,"image":22684},{"width":522,"height":523},{"sys":22686,"fields":22689},{"id":22687,"createdAt":22688},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":22690,"slug":22691,"articleIntro":22690,"category":22692},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[22693],{"metadata":22694,"sys":22697,"fields":22704},{"tags":22695,"concepts":22696},[],[],{"space":22698,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22700,"publishedVersion":474,"revision":64,"contentType":22702,"locale":29},{"sys":22699},{"type":12,"linkType":13,"id":14},{"sys":22701},{"id":21,"type":12,"linkType":22},{"sys":22703},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22705,"metaTitle":484,"metaDescription":485,"mainTitle":22706,"subtitle":503,"heroImage":22721,"ctaButton":526,"ctaLink":527},[483],{"data":22707,"content":22708,"nodeType":458},{},[22709,22715],{"data":22710,"content":22711,"nodeType":496},{},[22712],{"data":22713,"marks":22714,"value":495,"nodeType":85},{},[],{"data":22716,"content":22717,"nodeType":94},{},[22718],{"data":22719,"marks":22720,"value":156,"nodeType":85},{},[],{"metadata":22722,"sys":22725,"fields":22730},{"tags":22723,"concepts":22724},[],[],{"space":22726,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22728,"publishedVersion":64,"revision":46,"locale":29},{"sys":22727},{"type":12,"linkType":13,"id":14},{"sys":22729},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22731},{"url":518,"details":22732,"fileName":524,"contentType":525},{"size":520,"image":22733},{"width":522,"height":523},{"sys":22735,"fields":22738},{"id":22736,"createdAt":22737},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":22739,"slug":22740,"articleIntro":22739,"category":22741},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[22742],{"metadata":22743,"sys":22746,"fields":22753},{"tags":22744,"concepts":22745},[],[],{"space":22747,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22749,"publishedVersion":474,"revision":64,"contentType":22751,"locale":29},{"sys":22748},{"type":12,"linkType":13,"id":14},{"sys":22750},{"id":21,"type":12,"linkType":22},{"sys":22752},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22754,"metaTitle":484,"metaDescription":485,"mainTitle":22755,"subtitle":503,"heroImage":22770,"ctaButton":526,"ctaLink":527},[483],{"data":22756,"content":22757,"nodeType":458},{},[22758,22764],{"data":22759,"content":22760,"nodeType":496},{},[22761],{"data":22762,"marks":22763,"value":495,"nodeType":85},{},[],{"data":22765,"content":22766,"nodeType":94},{},[22767],{"data":22768,"marks":22769,"value":156,"nodeType":85},{},[],{"metadata":22771,"sys":22774,"fields":22779},{"tags":22772,"concepts":22773},[],[],{"space":22775,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22777,"publishedVersion":64,"revision":46,"locale":29},{"sys":22776},{"type":12,"linkType":13,"id":14},{"sys":22778},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22780},{"url":518,"details":22781,"fileName":524,"contentType":525},{"size":520,"image":22782},{"width":522,"height":523},{"sys":22784,"fields":22787},{"id":22785,"createdAt":22786},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":22788,"slug":22789,"articleIntro":22790,"category":22791},"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",[22792],{"metadata":22793,"sys":22796,"fields":22803},{"tags":22794,"concepts":22795},[],[],{"space":22797,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22799,"publishedVersion":474,"revision":64,"contentType":22801,"locale":29},{"sys":22798},{"type":12,"linkType":13,"id":14},{"sys":22800},{"id":21,"type":12,"linkType":22},{"sys":22802},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22804,"metaTitle":484,"metaDescription":485,"mainTitle":22805,"subtitle":503,"heroImage":22820,"ctaButton":526,"ctaLink":527},[483],{"data":22806,"content":22807,"nodeType":458},{},[22808,22814],{"data":22809,"content":22810,"nodeType":496},{},[22811],{"data":22812,"marks":22813,"value":495,"nodeType":85},{},[],{"data":22815,"content":22816,"nodeType":94},{},[22817],{"data":22818,"marks":22819,"value":156,"nodeType":85},{},[],{"metadata":22821,"sys":22824,"fields":22829},{"tags":22822,"concepts":22823},[],[],{"space":22825,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22827,"publishedVersion":64,"revision":46,"locale":29},{"sys":22826},{"type":12,"linkType":13,"id":14},{"sys":22828},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22830},{"url":518,"details":22831,"fileName":524,"contentType":525},{"size":520,"image":22832},{"width":522,"height":523},{"sys":22834,"fields":22837},{"id":22835,"createdAt":22836},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":22838,"slug":22839,"articleIntro":22838,"category":22840},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[22841],{"metadata":22842,"sys":22845,"fields":22852},{"tags":22843,"concepts":22844},[],[],{"space":22846,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22848,"publishedVersion":474,"revision":64,"contentType":22850,"locale":29},{"sys":22847},{"type":12,"linkType":13,"id":14},{"sys":22849},{"id":21,"type":12,"linkType":22},{"sys":22851},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22853,"metaTitle":484,"metaDescription":485,"mainTitle":22854,"subtitle":503,"heroImage":22869,"ctaButton":526,"ctaLink":527},[483],{"data":22855,"content":22856,"nodeType":458},{},[22857,22863],{"data":22858,"content":22859,"nodeType":496},{},[22860],{"data":22861,"marks":22862,"value":495,"nodeType":85},{},[],{"data":22864,"content":22865,"nodeType":94},{},[22866],{"data":22867,"marks":22868,"value":156,"nodeType":85},{},[],{"metadata":22870,"sys":22873,"fields":22878},{"tags":22871,"concepts":22872},[],[],{"space":22874,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22876,"publishedVersion":64,"revision":46,"locale":29},{"sys":22875},{"type":12,"linkType":13,"id":14},{"sys":22877},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22879},{"url":518,"details":22880,"fileName":524,"contentType":525},{"size":520,"image":22881},{"width":522,"height":523},{"sys":22883,"fields":22886},{"id":22884,"createdAt":22885},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":22887,"slug":22888,"articleIntro":-1,"category":22889},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[22890],{"metadata":22891,"sys":22894,"fields":22901},{"tags":22892,"concepts":22893},[],[],{"space":22895,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22897,"publishedVersion":474,"revision":64,"contentType":22899,"locale":29},{"sys":22896},{"type":12,"linkType":13,"id":14},{"sys":22898},{"id":21,"type":12,"linkType":22},{"sys":22900},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22902,"metaTitle":484,"metaDescription":485,"mainTitle":22903,"subtitle":503,"heroImage":22918,"ctaButton":526,"ctaLink":527},[483],{"data":22904,"content":22905,"nodeType":458},{},[22906,22912],{"data":22907,"content":22908,"nodeType":496},{},[22909],{"data":22910,"marks":22911,"value":495,"nodeType":85},{},[],{"data":22913,"content":22914,"nodeType":94},{},[22915],{"data":22916,"marks":22917,"value":156,"nodeType":85},{},[],{"metadata":22919,"sys":22922,"fields":22927},{"tags":22920,"concepts":22921},[],[],{"space":22923,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22925,"publishedVersion":64,"revision":46,"locale":29},{"sys":22924},{"type":12,"linkType":13,"id":14},{"sys":22926},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22928},{"url":518,"details":22929,"fileName":524,"contentType":525},{"size":520,"image":22930},{"width":522,"height":523},{"sys":22932,"fields":22935},{"id":22933,"createdAt":22934},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":22936,"slug":22937,"articleIntro":22936,"category":22938},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[22939],{"metadata":22940,"sys":22943,"fields":22950},{"tags":22941,"concepts":22942},[],[],{"space":22944,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22946,"publishedVersion":474,"revision":64,"contentType":22948,"locale":29},{"sys":22945},{"type":12,"linkType":13,"id":14},{"sys":22947},{"id":21,"type":12,"linkType":22},{"sys":22949},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":22951,"metaTitle":484,"metaDescription":485,"mainTitle":22952,"subtitle":503,"heroImage":22967,"ctaButton":526,"ctaLink":527},[483],{"data":22953,"content":22954,"nodeType":458},{},[22955,22961],{"data":22956,"content":22957,"nodeType":496},{},[22958],{"data":22959,"marks":22960,"value":495,"nodeType":85},{},[],{"data":22962,"content":22963,"nodeType":94},{},[22964],{"data":22965,"marks":22966,"value":156,"nodeType":85},{},[],{"metadata":22968,"sys":22971,"fields":22976},{"tags":22969,"concepts":22970},[],[],{"space":22972,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":22974,"publishedVersion":64,"revision":46,"locale":29},{"sys":22973},{"type":12,"linkType":13,"id":14},{"sys":22975},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":22977},{"url":518,"details":22978,"fileName":524,"contentType":525},{"size":520,"image":22979},{"width":522,"height":523},{"sys":22981,"fields":22984},{"id":22982,"createdAt":22983},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":22985,"slug":22986,"articleIntro":22987,"category":22988},"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.",[22989],{"metadata":22990,"sys":22993,"fields":23000},{"tags":22991,"concepts":22992},[],[],{"space":22994,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":22996,"publishedVersion":474,"revision":64,"contentType":22998,"locale":29},{"sys":22995},{"type":12,"linkType":13,"id":14},{"sys":22997},{"id":21,"type":12,"linkType":22},{"sys":22999},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23001,"metaTitle":484,"metaDescription":485,"mainTitle":23002,"subtitle":503,"heroImage":23017,"ctaButton":526,"ctaLink":527},[483],{"data":23003,"content":23004,"nodeType":458},{},[23005,23011],{"data":23006,"content":23007,"nodeType":496},{},[23008],{"data":23009,"marks":23010,"value":495,"nodeType":85},{},[],{"data":23012,"content":23013,"nodeType":94},{},[23014],{"data":23015,"marks":23016,"value":156,"nodeType":85},{},[],{"metadata":23018,"sys":23021,"fields":23026},{"tags":23019,"concepts":23020},[],[],{"space":23022,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23024,"publishedVersion":64,"revision":46,"locale":29},{"sys":23023},{"type":12,"linkType":13,"id":14},{"sys":23025},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23027},{"url":518,"details":23028,"fileName":524,"contentType":525},{"size":520,"image":23029},{"width":522,"height":523},{"sys":23031,"fields":23034},{"id":23032,"createdAt":23033},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":23035,"slug":23036,"articleIntro":23035,"category":23037},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[23038],{"metadata":23039,"sys":23042,"fields":23049},{"tags":23040,"concepts":23041},[],[],{"space":23043,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23045,"publishedVersion":474,"revision":64,"contentType":23047,"locale":29},{"sys":23044},{"type":12,"linkType":13,"id":14},{"sys":23046},{"id":21,"type":12,"linkType":22},{"sys":23048},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23050,"metaTitle":484,"metaDescription":485,"mainTitle":23051,"subtitle":503,"heroImage":23066,"ctaButton":526,"ctaLink":527},[483],{"data":23052,"content":23053,"nodeType":458},{},[23054,23060],{"data":23055,"content":23056,"nodeType":496},{},[23057],{"data":23058,"marks":23059,"value":495,"nodeType":85},{},[],{"data":23061,"content":23062,"nodeType":94},{},[23063],{"data":23064,"marks":23065,"value":156,"nodeType":85},{},[],{"metadata":23067,"sys":23070,"fields":23075},{"tags":23068,"concepts":23069},[],[],{"space":23071,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23073,"publishedVersion":64,"revision":46,"locale":29},{"sys":23072},{"type":12,"linkType":13,"id":14},{"sys":23074},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23076},{"url":518,"details":23077,"fileName":524,"contentType":525},{"size":520,"image":23078},{"width":522,"height":523},{"sys":23080,"fields":23083},{"id":23081,"createdAt":23082},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":23084,"slug":23085,"articleIntro":-1,"category":23086},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[23087],{"metadata":23088,"sys":23091,"fields":23098},{"tags":23089,"concepts":23090},[],[],{"space":23092,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23094,"publishedVersion":474,"revision":64,"contentType":23096,"locale":29},{"sys":23093},{"type":12,"linkType":13,"id":14},{"sys":23095},{"id":21,"type":12,"linkType":22},{"sys":23097},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23099,"metaTitle":484,"metaDescription":485,"mainTitle":23100,"subtitle":503,"heroImage":23115,"ctaButton":526,"ctaLink":527},[483],{"data":23101,"content":23102,"nodeType":458},{},[23103,23109],{"data":23104,"content":23105,"nodeType":496},{},[23106],{"data":23107,"marks":23108,"value":495,"nodeType":85},{},[],{"data":23110,"content":23111,"nodeType":94},{},[23112],{"data":23113,"marks":23114,"value":156,"nodeType":85},{},[],{"metadata":23116,"sys":23119,"fields":23124},{"tags":23117,"concepts":23118},[],[],{"space":23120,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23122,"publishedVersion":64,"revision":46,"locale":29},{"sys":23121},{"type":12,"linkType":13,"id":14},{"sys":23123},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23125},{"url":518,"details":23126,"fileName":524,"contentType":525},{"size":520,"image":23127},{"width":522,"height":523},{"sys":23129,"fields":23132},{"id":23130,"createdAt":23131},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":23133,"slug":23134,"articleIntro":23133,"category":23135},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[23136],{"metadata":23137,"sys":23140,"fields":23147},{"tags":23138,"concepts":23139},[],[],{"space":23141,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23143,"publishedVersion":474,"revision":64,"contentType":23145,"locale":29},{"sys":23142},{"type":12,"linkType":13,"id":14},{"sys":23144},{"id":21,"type":12,"linkType":22},{"sys":23146},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23148,"metaTitle":484,"metaDescription":485,"mainTitle":23149,"subtitle":503,"heroImage":23164,"ctaButton":526,"ctaLink":527},[483],{"data":23150,"content":23151,"nodeType":458},{},[23152,23158],{"data":23153,"content":23154,"nodeType":496},{},[23155],{"data":23156,"marks":23157,"value":495,"nodeType":85},{},[],{"data":23159,"content":23160,"nodeType":94},{},[23161],{"data":23162,"marks":23163,"value":156,"nodeType":85},{},[],{"metadata":23165,"sys":23168,"fields":23173},{"tags":23166,"concepts":23167},[],[],{"space":23169,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23171,"publishedVersion":64,"revision":46,"locale":29},{"sys":23170},{"type":12,"linkType":13,"id":14},{"sys":23172},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23174},{"url":518,"details":23175,"fileName":524,"contentType":525},{"size":520,"image":23176},{"width":522,"height":523},{"sys":23178,"fields":23181},{"id":23179,"createdAt":23180},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":23182,"slug":23183,"articleIntro":23182,"category":23184},"Compte 211 - Terrains","compte-211-terrains",[23185],{"metadata":23186,"sys":23189,"fields":23196},{"tags":23187,"concepts":23188},[],[],{"space":23190,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23192,"publishedVersion":474,"revision":64,"contentType":23194,"locale":29},{"sys":23191},{"type":12,"linkType":13,"id":14},{"sys":23193},{"id":21,"type":12,"linkType":22},{"sys":23195},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23197,"metaTitle":484,"metaDescription":485,"mainTitle":23198,"subtitle":503,"heroImage":23213,"ctaButton":526,"ctaLink":527},[483],{"data":23199,"content":23200,"nodeType":458},{},[23201,23207],{"data":23202,"content":23203,"nodeType":496},{},[23204],{"data":23205,"marks":23206,"value":495,"nodeType":85},{},[],{"data":23208,"content":23209,"nodeType":94},{},[23210],{"data":23211,"marks":23212,"value":156,"nodeType":85},{},[],{"metadata":23214,"sys":23217,"fields":23222},{"tags":23215,"concepts":23216},[],[],{"space":23218,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23220,"publishedVersion":64,"revision":46,"locale":29},{"sys":23219},{"type":12,"linkType":13,"id":14},{"sys":23221},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23223},{"url":518,"details":23224,"fileName":524,"contentType":525},{"size":520,"image":23225},{"width":522,"height":523},{"sys":23227,"fields":23230},{"id":23228,"createdAt":23229},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":23231,"slug":23232,"articleIntro":-1,"category":23233},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[23234],{"metadata":23235,"sys":23238,"fields":23245},{"tags":23236,"concepts":23237},[],[],{"space":23239,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23241,"publishedVersion":474,"revision":64,"contentType":23243,"locale":29},{"sys":23240},{"type":12,"linkType":13,"id":14},{"sys":23242},{"id":21,"type":12,"linkType":22},{"sys":23244},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23246,"metaTitle":484,"metaDescription":485,"mainTitle":23247,"subtitle":503,"heroImage":23262,"ctaButton":526,"ctaLink":527},[483],{"data":23248,"content":23249,"nodeType":458},{},[23250,23256],{"data":23251,"content":23252,"nodeType":496},{},[23253],{"data":23254,"marks":23255,"value":495,"nodeType":85},{},[],{"data":23257,"content":23258,"nodeType":94},{},[23259],{"data":23260,"marks":23261,"value":156,"nodeType":85},{},[],{"metadata":23263,"sys":23266,"fields":23271},{"tags":23264,"concepts":23265},[],[],{"space":23267,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23269,"publishedVersion":64,"revision":46,"locale":29},{"sys":23268},{"type":12,"linkType":13,"id":14},{"sys":23270},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23272},{"url":518,"details":23273,"fileName":524,"contentType":525},{"size":520,"image":23274},{"width":522,"height":523},{"sys":23276,"fields":23279},{"id":23277,"createdAt":23278},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":23280,"slug":23281,"articleIntro":23280,"category":23282},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[23283],{"metadata":23284,"sys":23287,"fields":23294},{"tags":23285,"concepts":23286},[],[],{"space":23288,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23290,"publishedVersion":474,"revision":64,"contentType":23292,"locale":29},{"sys":23289},{"type":12,"linkType":13,"id":14},{"sys":23291},{"id":21,"type":12,"linkType":22},{"sys":23293},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23295,"metaTitle":484,"metaDescription":485,"mainTitle":23296,"subtitle":503,"heroImage":23311,"ctaButton":526,"ctaLink":527},[483],{"data":23297,"content":23298,"nodeType":458},{},[23299,23305],{"data":23300,"content":23301,"nodeType":496},{},[23302],{"data":23303,"marks":23304,"value":495,"nodeType":85},{},[],{"data":23306,"content":23307,"nodeType":94},{},[23308],{"data":23309,"marks":23310,"value":156,"nodeType":85},{},[],{"metadata":23312,"sys":23315,"fields":23320},{"tags":23313,"concepts":23314},[],[],{"space":23316,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23318,"publishedVersion":64,"revision":46,"locale":29},{"sys":23317},{"type":12,"linkType":13,"id":14},{"sys":23319},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23321},{"url":518,"details":23322,"fileName":524,"contentType":525},{"size":520,"image":23323},{"width":522,"height":523},{"sys":23325,"fields":23328},{"id":23326,"createdAt":23327},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":23329,"slug":23330,"articleIntro":-1,"category":23331},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[23332],{"metadata":23333,"sys":23336,"fields":23343},{"tags":23334,"concepts":23335},[],[],{"space":23337,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23339,"publishedVersion":474,"revision":64,"contentType":23341,"locale":29},{"sys":23338},{"type":12,"linkType":13,"id":14},{"sys":23340},{"id":21,"type":12,"linkType":22},{"sys":23342},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23344,"metaTitle":484,"metaDescription":485,"mainTitle":23345,"subtitle":503,"heroImage":23360,"ctaButton":526,"ctaLink":527},[483],{"data":23346,"content":23347,"nodeType":458},{},[23348,23354],{"data":23349,"content":23350,"nodeType":496},{},[23351],{"data":23352,"marks":23353,"value":495,"nodeType":85},{},[],{"data":23355,"content":23356,"nodeType":94},{},[23357],{"data":23358,"marks":23359,"value":156,"nodeType":85},{},[],{"metadata":23361,"sys":23364,"fields":23369},{"tags":23362,"concepts":23363},[],[],{"space":23365,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23367,"publishedVersion":64,"revision":46,"locale":29},{"sys":23366},{"type":12,"linkType":13,"id":14},{"sys":23368},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23370},{"url":518,"details":23371,"fileName":524,"contentType":525},{"size":520,"image":23372},{"width":522,"height":523},{"sys":23374,"fields":23377},{"id":23375,"createdAt":23376},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":23378,"slug":23379,"articleIntro":23378,"category":23380},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[23381],{"metadata":23382,"sys":23385,"fields":23392},{"tags":23383,"concepts":23384},[],[],{"space":23386,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23388,"publishedVersion":474,"revision":64,"contentType":23390,"locale":29},{"sys":23387},{"type":12,"linkType":13,"id":14},{"sys":23389},{"id":21,"type":12,"linkType":22},{"sys":23391},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23393,"metaTitle":484,"metaDescription":485,"mainTitle":23394,"subtitle":503,"heroImage":23409,"ctaButton":526,"ctaLink":527},[483],{"data":23395,"content":23396,"nodeType":458},{},[23397,23403],{"data":23398,"content":23399,"nodeType":496},{},[23400],{"data":23401,"marks":23402,"value":495,"nodeType":85},{},[],{"data":23404,"content":23405,"nodeType":94},{},[23406],{"data":23407,"marks":23408,"value":156,"nodeType":85},{},[],{"metadata":23410,"sys":23413,"fields":23418},{"tags":23411,"concepts":23412},[],[],{"space":23414,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23416,"publishedVersion":64,"revision":46,"locale":29},{"sys":23415},{"type":12,"linkType":13,"id":14},{"sys":23417},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23419},{"url":518,"details":23420,"fileName":524,"contentType":525},{"size":520,"image":23421},{"width":522,"height":523},{"sys":23423,"fields":23426},{"id":23424,"createdAt":23425},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":23427,"slug":23428,"articleIntro":23427,"category":23429},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[23430],{"metadata":23431,"sys":23434,"fields":23441},{"tags":23432,"concepts":23433},[],[],{"space":23435,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23437,"publishedVersion":474,"revision":64,"contentType":23439,"locale":29},{"sys":23436},{"type":12,"linkType":13,"id":14},{"sys":23438},{"id":21,"type":12,"linkType":22},{"sys":23440},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23442,"metaTitle":484,"metaDescription":485,"mainTitle":23443,"subtitle":503,"heroImage":23458,"ctaButton":526,"ctaLink":527},[483],{"data":23444,"content":23445,"nodeType":458},{},[23446,23452],{"data":23447,"content":23448,"nodeType":496},{},[23449],{"data":23450,"marks":23451,"value":495,"nodeType":85},{},[],{"data":23453,"content":23454,"nodeType":94},{},[23455],{"data":23456,"marks":23457,"value":156,"nodeType":85},{},[],{"metadata":23459,"sys":23462,"fields":23467},{"tags":23460,"concepts":23461},[],[],{"space":23463,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23465,"publishedVersion":64,"revision":46,"locale":29},{"sys":23464},{"type":12,"linkType":13,"id":14},{"sys":23466},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23468},{"url":518,"details":23469,"fileName":524,"contentType":525},{"size":520,"image":23470},{"width":522,"height":523},{"sys":23472,"fields":23475},{"id":23473,"createdAt":23474},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":23476,"slug":23477,"articleIntro":23476,"category":23478},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[23479],{"metadata":23480,"sys":23483,"fields":23490},{"tags":23481,"concepts":23482},[],[],{"space":23484,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23486,"publishedVersion":474,"revision":64,"contentType":23488,"locale":29},{"sys":23485},{"type":12,"linkType":13,"id":14},{"sys":23487},{"id":21,"type":12,"linkType":22},{"sys":23489},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23491,"metaTitle":484,"metaDescription":485,"mainTitle":23492,"subtitle":503,"heroImage":23507,"ctaButton":526,"ctaLink":527},[483],{"data":23493,"content":23494,"nodeType":458},{},[23495,23501],{"data":23496,"content":23497,"nodeType":496},{},[23498],{"data":23499,"marks":23500,"value":495,"nodeType":85},{},[],{"data":23502,"content":23503,"nodeType":94},{},[23504],{"data":23505,"marks":23506,"value":156,"nodeType":85},{},[],{"metadata":23508,"sys":23511,"fields":23516},{"tags":23509,"concepts":23510},[],[],{"space":23512,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23514,"publishedVersion":64,"revision":46,"locale":29},{"sys":23513},{"type":12,"linkType":13,"id":14},{"sys":23515},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23517},{"url":518,"details":23518,"fileName":524,"contentType":525},{"size":520,"image":23519},{"width":522,"height":523},{"sys":23521,"fields":23524},{"id":23522,"createdAt":23523},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":23525,"slug":23526,"articleIntro":-1,"category":23527},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[23528],{"metadata":23529,"sys":23532,"fields":23539},{"tags":23530,"concepts":23531},[],[],{"space":23533,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23535,"publishedVersion":474,"revision":64,"contentType":23537,"locale":29},{"sys":23534},{"type":12,"linkType":13,"id":14},{"sys":23536},{"id":21,"type":12,"linkType":22},{"sys":23538},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23540,"metaTitle":484,"metaDescription":485,"mainTitle":23541,"subtitle":503,"heroImage":23556,"ctaButton":526,"ctaLink":527},[483],{"data":23542,"content":23543,"nodeType":458},{},[23544,23550],{"data":23545,"content":23546,"nodeType":496},{},[23547],{"data":23548,"marks":23549,"value":495,"nodeType":85},{},[],{"data":23551,"content":23552,"nodeType":94},{},[23553],{"data":23554,"marks":23555,"value":156,"nodeType":85},{},[],{"metadata":23557,"sys":23560,"fields":23565},{"tags":23558,"concepts":23559},[],[],{"space":23561,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23563,"publishedVersion":64,"revision":46,"locale":29},{"sys":23562},{"type":12,"linkType":13,"id":14},{"sys":23564},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23566},{"url":518,"details":23567,"fileName":524,"contentType":525},{"size":520,"image":23568},{"width":522,"height":523},{"sys":23570,"fields":23573},{"id":23571,"createdAt":23572},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":23574,"slug":23575,"articleIntro":23576,"category":23577},"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.",[23578],{"metadata":23579,"sys":23582,"fields":23589},{"tags":23580,"concepts":23581},[],[],{"space":23583,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23585,"publishedVersion":474,"revision":64,"contentType":23587,"locale":29},{"sys":23584},{"type":12,"linkType":13,"id":14},{"sys":23586},{"id":21,"type":12,"linkType":22},{"sys":23588},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23590,"metaTitle":484,"metaDescription":485,"mainTitle":23591,"subtitle":503,"heroImage":23606,"ctaButton":526,"ctaLink":527},[483],{"data":23592,"content":23593,"nodeType":458},{},[23594,23600],{"data":23595,"content":23596,"nodeType":496},{},[23597],{"data":23598,"marks":23599,"value":495,"nodeType":85},{},[],{"data":23601,"content":23602,"nodeType":94},{},[23603],{"data":23604,"marks":23605,"value":156,"nodeType":85},{},[],{"metadata":23607,"sys":23610,"fields":23615},{"tags":23608,"concepts":23609},[],[],{"space":23611,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23613,"publishedVersion":64,"revision":46,"locale":29},{"sys":23612},{"type":12,"linkType":13,"id":14},{"sys":23614},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23616},{"url":518,"details":23617,"fileName":524,"contentType":525},{"size":520,"image":23618},{"width":522,"height":523},{"sys":23620,"fields":23623},{"id":23621,"createdAt":23622},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":23624,"slug":23625,"articleIntro":23624,"category":23626},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[23627],{"metadata":23628,"sys":23631,"fields":23638},{"tags":23629,"concepts":23630},[],[],{"space":23632,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23634,"publishedVersion":474,"revision":64,"contentType":23636,"locale":29},{"sys":23633},{"type":12,"linkType":13,"id":14},{"sys":23635},{"id":21,"type":12,"linkType":22},{"sys":23637},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23639,"metaTitle":484,"metaDescription":485,"mainTitle":23640,"subtitle":503,"heroImage":23655,"ctaButton":526,"ctaLink":527},[483],{"data":23641,"content":23642,"nodeType":458},{},[23643,23649],{"data":23644,"content":23645,"nodeType":496},{},[23646],{"data":23647,"marks":23648,"value":495,"nodeType":85},{},[],{"data":23650,"content":23651,"nodeType":94},{},[23652],{"data":23653,"marks":23654,"value":156,"nodeType":85},{},[],{"metadata":23656,"sys":23659,"fields":23664},{"tags":23657,"concepts":23658},[],[],{"space":23660,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23662,"publishedVersion":64,"revision":46,"locale":29},{"sys":23661},{"type":12,"linkType":13,"id":14},{"sys":23663},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23665},{"url":518,"details":23666,"fileName":524,"contentType":525},{"size":520,"image":23667},{"width":522,"height":523},{"sys":23669,"fields":23672},{"id":23670,"createdAt":23671},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":23673,"slug":23674,"articleIntro":-1,"category":23675},"Compte 6257 - Réceptions","compte-6257-receptions",[23676],{"metadata":23677,"sys":23680,"fields":23687},{"tags":23678,"concepts":23679},[],[],{"space":23681,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23683,"publishedVersion":474,"revision":64,"contentType":23685,"locale":29},{"sys":23682},{"type":12,"linkType":13,"id":14},{"sys":23684},{"id":21,"type":12,"linkType":22},{"sys":23686},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23688,"metaTitle":484,"metaDescription":485,"mainTitle":23689,"subtitle":503,"heroImage":23704,"ctaButton":526,"ctaLink":527},[483],{"data":23690,"content":23691,"nodeType":458},{},[23692,23698],{"data":23693,"content":23694,"nodeType":496},{},[23695],{"data":23696,"marks":23697,"value":495,"nodeType":85},{},[],{"data":23699,"content":23700,"nodeType":94},{},[23701],{"data":23702,"marks":23703,"value":156,"nodeType":85},{},[],{"metadata":23705,"sys":23708,"fields":23713},{"tags":23706,"concepts":23707},[],[],{"space":23709,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23711,"publishedVersion":64,"revision":46,"locale":29},{"sys":23710},{"type":12,"linkType":13,"id":14},{"sys":23712},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23714},{"url":518,"details":23715,"fileName":524,"contentType":525},{"size":520,"image":23716},{"width":522,"height":523},{"sys":23718,"fields":23721},{"id":23719,"createdAt":23720},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":23722,"slug":23723,"articleIntro":23722,"category":23724},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[23725],{"metadata":23726,"sys":23729,"fields":23736},{"tags":23727,"concepts":23728},[],[],{"space":23730,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23732,"publishedVersion":474,"revision":64,"contentType":23734,"locale":29},{"sys":23731},{"type":12,"linkType":13,"id":14},{"sys":23733},{"id":21,"type":12,"linkType":22},{"sys":23735},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23737,"metaTitle":484,"metaDescription":485,"mainTitle":23738,"subtitle":503,"heroImage":23753,"ctaButton":526,"ctaLink":527},[483],{"data":23739,"content":23740,"nodeType":458},{},[23741,23747],{"data":23742,"content":23743,"nodeType":496},{},[23744],{"data":23745,"marks":23746,"value":495,"nodeType":85},{},[],{"data":23748,"content":23749,"nodeType":94},{},[23750],{"data":23751,"marks":23752,"value":156,"nodeType":85},{},[],{"metadata":23754,"sys":23757,"fields":23762},{"tags":23755,"concepts":23756},[],[],{"space":23758,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23760,"publishedVersion":64,"revision":46,"locale":29},{"sys":23759},{"type":12,"linkType":13,"id":14},{"sys":23761},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23763},{"url":518,"details":23764,"fileName":524,"contentType":525},{"size":520,"image":23765},{"width":522,"height":523},{"sys":23767,"fields":23769},{"id":23768,"createdAt":6709},"4kVdSdLvBSCpwNNFzLzom2",{"title":23770,"slug":23771,"articleIntro":23770,"category":23772},"335 - Travaux en cours","compte-335-travaux-en-cours",[23773],{"metadata":23774,"sys":23777,"fields":23784},{"tags":23775,"concepts":23776},[],[],{"space":23778,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23780,"publishedVersion":474,"revision":64,"contentType":23782,"locale":29},{"sys":23779},{"type":12,"linkType":13,"id":14},{"sys":23781},{"id":21,"type":12,"linkType":22},{"sys":23783},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23785,"metaTitle":484,"metaDescription":485,"mainTitle":23786,"subtitle":503,"heroImage":23801,"ctaButton":526,"ctaLink":527},[483],{"data":23787,"content":23788,"nodeType":458},{},[23789,23795],{"data":23790,"content":23791,"nodeType":496},{},[23792],{"data":23793,"marks":23794,"value":495,"nodeType":85},{},[],{"data":23796,"content":23797,"nodeType":94},{},[23798],{"data":23799,"marks":23800,"value":156,"nodeType":85},{},[],{"metadata":23802,"sys":23805,"fields":23810},{"tags":23803,"concepts":23804},[],[],{"space":23806,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23808,"publishedVersion":64,"revision":46,"locale":29},{"sys":23807},{"type":12,"linkType":13,"id":14},{"sys":23809},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23811},{"url":518,"details":23812,"fileName":524,"contentType":525},{"size":520,"image":23813},{"width":522,"height":523},{"sys":23815,"fields":23818},{"id":23816,"createdAt":23817},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":23819,"slug":23820,"articleIntro":23819,"category":23821},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[23822],{"metadata":23823,"sys":23826,"fields":23833},{"tags":23824,"concepts":23825},[],[],{"space":23827,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23829,"publishedVersion":474,"revision":64,"contentType":23831,"locale":29},{"sys":23828},{"type":12,"linkType":13,"id":14},{"sys":23830},{"id":21,"type":12,"linkType":22},{"sys":23832},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23834,"metaTitle":484,"metaDescription":485,"mainTitle":23835,"subtitle":503,"heroImage":23850,"ctaButton":526,"ctaLink":527},[483],{"data":23836,"content":23837,"nodeType":458},{},[23838,23844],{"data":23839,"content":23840,"nodeType":496},{},[23841],{"data":23842,"marks":23843,"value":495,"nodeType":85},{},[],{"data":23845,"content":23846,"nodeType":94},{},[23847],{"data":23848,"marks":23849,"value":156,"nodeType":85},{},[],{"metadata":23851,"sys":23854,"fields":23859},{"tags":23852,"concepts":23853},[],[],{"space":23855,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23857,"publishedVersion":64,"revision":46,"locale":29},{"sys":23856},{"type":12,"linkType":13,"id":14},{"sys":23858},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23860},{"url":518,"details":23861,"fileName":524,"contentType":525},{"size":520,"image":23862},{"width":522,"height":523},{"sys":23864,"fields":23867},{"id":23865,"createdAt":23866},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":23868,"slug":23869,"articleIntro":23868,"category":23870},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[23871],{"metadata":23872,"sys":23875,"fields":23882},{"tags":23873,"concepts":23874},[],[],{"space":23876,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23878,"publishedVersion":474,"revision":64,"contentType":23880,"locale":29},{"sys":23877},{"type":12,"linkType":13,"id":14},{"sys":23879},{"id":21,"type":12,"linkType":22},{"sys":23881},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23883,"metaTitle":484,"metaDescription":485,"mainTitle":23884,"subtitle":503,"heroImage":23899,"ctaButton":526,"ctaLink":527},[483],{"data":23885,"content":23886,"nodeType":458},{},[23887,23893],{"data":23888,"content":23889,"nodeType":496},{},[23890],{"data":23891,"marks":23892,"value":495,"nodeType":85},{},[],{"data":23894,"content":23895,"nodeType":94},{},[23896],{"data":23897,"marks":23898,"value":156,"nodeType":85},{},[],{"metadata":23900,"sys":23903,"fields":23908},{"tags":23901,"concepts":23902},[],[],{"space":23904,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23906,"publishedVersion":64,"revision":46,"locale":29},{"sys":23905},{"type":12,"linkType":13,"id":14},{"sys":23907},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23909},{"url":518,"details":23910,"fileName":524,"contentType":525},{"size":520,"image":23911},{"width":522,"height":523},{"sys":23913,"fields":23916},{"id":23914,"createdAt":23915},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":23917,"slug":23918,"articleIntro":23917,"category":23919},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[23920],{"metadata":23921,"sys":23924,"fields":23931},{"tags":23922,"concepts":23923},[],[],{"space":23925,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23927,"publishedVersion":474,"revision":64,"contentType":23929,"locale":29},{"sys":23926},{"type":12,"linkType":13,"id":14},{"sys":23928},{"id":21,"type":12,"linkType":22},{"sys":23930},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23932,"metaTitle":484,"metaDescription":485,"mainTitle":23933,"subtitle":503,"heroImage":23948,"ctaButton":526,"ctaLink":527},[483],{"data":23934,"content":23935,"nodeType":458},{},[23936,23942],{"data":23937,"content":23938,"nodeType":496},{},[23939],{"data":23940,"marks":23941,"value":495,"nodeType":85},{},[],{"data":23943,"content":23944,"nodeType":94},{},[23945],{"data":23946,"marks":23947,"value":156,"nodeType":85},{},[],{"metadata":23949,"sys":23952,"fields":23957},{"tags":23950,"concepts":23951},[],[],{"space":23953,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":23955,"publishedVersion":64,"revision":46,"locale":29},{"sys":23954},{"type":12,"linkType":13,"id":14},{"sys":23956},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":23958},{"url":518,"details":23959,"fileName":524,"contentType":525},{"size":520,"image":23960},{"width":522,"height":523},{"sys":23962,"fields":23965},{"id":23963,"createdAt":23964},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":23966,"slug":23967,"articleIntro":23966,"category":23968},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[23969],{"metadata":23970,"sys":23973,"fields":23980},{"tags":23971,"concepts":23972},[],[],{"space":23974,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":23976,"publishedVersion":474,"revision":64,"contentType":23978,"locale":29},{"sys":23975},{"type":12,"linkType":13,"id":14},{"sys":23977},{"id":21,"type":12,"linkType":22},{"sys":23979},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":23981,"metaTitle":484,"metaDescription":485,"mainTitle":23982,"subtitle":503,"heroImage":23997,"ctaButton":526,"ctaLink":527},[483],{"data":23983,"content":23984,"nodeType":458},{},[23985,23991],{"data":23986,"content":23987,"nodeType":496},{},[23988],{"data":23989,"marks":23990,"value":495,"nodeType":85},{},[],{"data":23992,"content":23993,"nodeType":94},{},[23994],{"data":23995,"marks":23996,"value":156,"nodeType":85},{},[],{"metadata":23998,"sys":24001,"fields":24006},{"tags":23999,"concepts":24000},[],[],{"space":24002,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24004,"publishedVersion":64,"revision":46,"locale":29},{"sys":24003},{"type":12,"linkType":13,"id":14},{"sys":24005},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24007},{"url":518,"details":24008,"fileName":524,"contentType":525},{"size":520,"image":24009},{"width":522,"height":523},{"sys":24011,"fields":24014},{"id":24012,"createdAt":24013},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":24015,"slug":24016,"articleIntro":24015,"category":24017},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[24018],{"metadata":24019,"sys":24022,"fields":24029},{"tags":24020,"concepts":24021},[],[],{"space":24023,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24025,"publishedVersion":474,"revision":64,"contentType":24027,"locale":29},{"sys":24024},{"type":12,"linkType":13,"id":14},{"sys":24026},{"id":21,"type":12,"linkType":22},{"sys":24028},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24030,"metaTitle":484,"metaDescription":485,"mainTitle":24031,"subtitle":503,"heroImage":24046,"ctaButton":526,"ctaLink":527},[483],{"data":24032,"content":24033,"nodeType":458},{},[24034,24040],{"data":24035,"content":24036,"nodeType":496},{},[24037],{"data":24038,"marks":24039,"value":495,"nodeType":85},{},[],{"data":24041,"content":24042,"nodeType":94},{},[24043],{"data":24044,"marks":24045,"value":156,"nodeType":85},{},[],{"metadata":24047,"sys":24050,"fields":24055},{"tags":24048,"concepts":24049},[],[],{"space":24051,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24053,"publishedVersion":64,"revision":46,"locale":29},{"sys":24052},{"type":12,"linkType":13,"id":14},{"sys":24054},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24056},{"url":518,"details":24057,"fileName":524,"contentType":525},{"size":520,"image":24058},{"width":522,"height":523},{"sys":24060,"fields":24063},{"id":24061,"createdAt":24062},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":24064,"slug":24065,"articleIntro":24064,"category":24066},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[24067],{"metadata":24068,"sys":24071,"fields":24078},{"tags":24069,"concepts":24070},[],[],{"space":24072,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24074,"publishedVersion":474,"revision":64,"contentType":24076,"locale":29},{"sys":24073},{"type":12,"linkType":13,"id":14},{"sys":24075},{"id":21,"type":12,"linkType":22},{"sys":24077},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24079,"metaTitle":484,"metaDescription":485,"mainTitle":24080,"subtitle":503,"heroImage":24095,"ctaButton":526,"ctaLink":527},[483],{"data":24081,"content":24082,"nodeType":458},{},[24083,24089],{"data":24084,"content":24085,"nodeType":496},{},[24086],{"data":24087,"marks":24088,"value":495,"nodeType":85},{},[],{"data":24090,"content":24091,"nodeType":94},{},[24092],{"data":24093,"marks":24094,"value":156,"nodeType":85},{},[],{"metadata":24096,"sys":24099,"fields":24104},{"tags":24097,"concepts":24098},[],[],{"space":24100,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24102,"publishedVersion":64,"revision":46,"locale":29},{"sys":24101},{"type":12,"linkType":13,"id":14},{"sys":24103},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24105},{"url":518,"details":24106,"fileName":524,"contentType":525},{"size":520,"image":24107},{"width":522,"height":523},{"sys":24109,"fields":24112},{"id":24110,"createdAt":24111},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":24113,"slug":24114,"articleIntro":24113,"category":24115},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[24116],{"metadata":24117,"sys":24120,"fields":24127},{"tags":24118,"concepts":24119},[],[],{"space":24121,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24123,"publishedVersion":474,"revision":64,"contentType":24125,"locale":29},{"sys":24122},{"type":12,"linkType":13,"id":14},{"sys":24124},{"id":21,"type":12,"linkType":22},{"sys":24126},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24128,"metaTitle":484,"metaDescription":485,"mainTitle":24129,"subtitle":503,"heroImage":24144,"ctaButton":526,"ctaLink":527},[483],{"data":24130,"content":24131,"nodeType":458},{},[24132,24138],{"data":24133,"content":24134,"nodeType":496},{},[24135],{"data":24136,"marks":24137,"value":495,"nodeType":85},{},[],{"data":24139,"content":24140,"nodeType":94},{},[24141],{"data":24142,"marks":24143,"value":156,"nodeType":85},{},[],{"metadata":24145,"sys":24148,"fields":24153},{"tags":24146,"concepts":24147},[],[],{"space":24149,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24151,"publishedVersion":64,"revision":46,"locale":29},{"sys":24150},{"type":12,"linkType":13,"id":14},{"sys":24152},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24154},{"url":518,"details":24155,"fileName":524,"contentType":525},{"size":520,"image":24156},{"width":522,"height":523},{"sys":24158,"fields":24161},{"id":24159,"createdAt":24160},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":24162,"slug":24163,"articleIntro":24162,"category":24164},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[24165],{"metadata":24166,"sys":24169,"fields":24176},{"tags":24167,"concepts":24168},[],[],{"space":24170,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24172,"publishedVersion":474,"revision":64,"contentType":24174,"locale":29},{"sys":24171},{"type":12,"linkType":13,"id":14},{"sys":24173},{"id":21,"type":12,"linkType":22},{"sys":24175},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24177,"metaTitle":484,"metaDescription":485,"mainTitle":24178,"subtitle":503,"heroImage":24193,"ctaButton":526,"ctaLink":527},[483],{"data":24179,"content":24180,"nodeType":458},{},[24181,24187],{"data":24182,"content":24183,"nodeType":496},{},[24184],{"data":24185,"marks":24186,"value":495,"nodeType":85},{},[],{"data":24188,"content":24189,"nodeType":94},{},[24190],{"data":24191,"marks":24192,"value":156,"nodeType":85},{},[],{"metadata":24194,"sys":24197,"fields":24202},{"tags":24195,"concepts":24196},[],[],{"space":24198,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24200,"publishedVersion":64,"revision":46,"locale":29},{"sys":24199},{"type":12,"linkType":13,"id":14},{"sys":24201},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24203},{"url":518,"details":24204,"fileName":524,"contentType":525},{"size":520,"image":24205},{"width":522,"height":523},{"sys":24207,"fields":24210},{"id":24208,"createdAt":24209},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":24211,"slug":24212,"articleIntro":24211,"category":24213},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[24214],{"metadata":24215,"sys":24218,"fields":24225},{"tags":24216,"concepts":24217},[],[],{"space":24219,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24221,"publishedVersion":474,"revision":64,"contentType":24223,"locale":29},{"sys":24220},{"type":12,"linkType":13,"id":14},{"sys":24222},{"id":21,"type":12,"linkType":22},{"sys":24224},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24226,"metaTitle":484,"metaDescription":485,"mainTitle":24227,"subtitle":503,"heroImage":24242,"ctaButton":526,"ctaLink":527},[483],{"data":24228,"content":24229,"nodeType":458},{},[24230,24236],{"data":24231,"content":24232,"nodeType":496},{},[24233],{"data":24234,"marks":24235,"value":495,"nodeType":85},{},[],{"data":24237,"content":24238,"nodeType":94},{},[24239],{"data":24240,"marks":24241,"value":156,"nodeType":85},{},[],{"metadata":24243,"sys":24246,"fields":24251},{"tags":24244,"concepts":24245},[],[],{"space":24247,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24249,"publishedVersion":64,"revision":46,"locale":29},{"sys":24248},{"type":12,"linkType":13,"id":14},{"sys":24250},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24252},{"url":518,"details":24253,"fileName":524,"contentType":525},{"size":520,"image":24254},{"width":522,"height":523},{"sys":24256,"fields":24259},{"id":24257,"createdAt":24258},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":24260,"slug":24261,"articleIntro":24260,"category":24262},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[24263],{"metadata":24264,"sys":24267,"fields":24274},{"tags":24265,"concepts":24266},[],[],{"space":24268,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24270,"publishedVersion":474,"revision":64,"contentType":24272,"locale":29},{"sys":24269},{"type":12,"linkType":13,"id":14},{"sys":24271},{"id":21,"type":12,"linkType":22},{"sys":24273},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24275,"metaTitle":484,"metaDescription":485,"mainTitle":24276,"subtitle":503,"heroImage":24291,"ctaButton":526,"ctaLink":527},[483],{"data":24277,"content":24278,"nodeType":458},{},[24279,24285],{"data":24280,"content":24281,"nodeType":496},{},[24282],{"data":24283,"marks":24284,"value":495,"nodeType":85},{},[],{"data":24286,"content":24287,"nodeType":94},{},[24288],{"data":24289,"marks":24290,"value":156,"nodeType":85},{},[],{"metadata":24292,"sys":24295,"fields":24300},{"tags":24293,"concepts":24294},[],[],{"space":24296,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24298,"publishedVersion":64,"revision":46,"locale":29},{"sys":24297},{"type":12,"linkType":13,"id":14},{"sys":24299},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24301},{"url":518,"details":24302,"fileName":524,"contentType":525},{"size":520,"image":24303},{"width":522,"height":523},{"sys":24305,"fields":24308},{"id":24306,"createdAt":24307},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":24309,"slug":24310,"articleIntro":24309,"category":24311},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[24312],{"metadata":24313,"sys":24316,"fields":24323},{"tags":24314,"concepts":24315},[],[],{"space":24317,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24319,"publishedVersion":474,"revision":64,"contentType":24321,"locale":29},{"sys":24318},{"type":12,"linkType":13,"id":14},{"sys":24320},{"id":21,"type":12,"linkType":22},{"sys":24322},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24324,"metaTitle":484,"metaDescription":485,"mainTitle":24325,"subtitle":503,"heroImage":24340,"ctaButton":526,"ctaLink":527},[483],{"data":24326,"content":24327,"nodeType":458},{},[24328,24334],{"data":24329,"content":24330,"nodeType":496},{},[24331],{"data":24332,"marks":24333,"value":495,"nodeType":85},{},[],{"data":24335,"content":24336,"nodeType":94},{},[24337],{"data":24338,"marks":24339,"value":156,"nodeType":85},{},[],{"metadata":24341,"sys":24344,"fields":24349},{"tags":24342,"concepts":24343},[],[],{"space":24345,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24347,"publishedVersion":64,"revision":46,"locale":29},{"sys":24346},{"type":12,"linkType":13,"id":14},{"sys":24348},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24350},{"url":518,"details":24351,"fileName":524,"contentType":525},{"size":520,"image":24352},{"width":522,"height":523},{"sys":24354,"fields":24357},{"id":24355,"createdAt":24356},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":24358,"slug":24359,"articleIntro":24358,"category":24360},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[24361],{"metadata":24362,"sys":24365,"fields":24372},{"tags":24363,"concepts":24364},[],[],{"space":24366,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24368,"publishedVersion":474,"revision":64,"contentType":24370,"locale":29},{"sys":24367},{"type":12,"linkType":13,"id":14},{"sys":24369},{"id":21,"type":12,"linkType":22},{"sys":24371},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24373,"metaTitle":484,"metaDescription":485,"mainTitle":24374,"subtitle":503,"heroImage":24389,"ctaButton":526,"ctaLink":527},[483],{"data":24375,"content":24376,"nodeType":458},{},[24377,24383],{"data":24378,"content":24379,"nodeType":496},{},[24380],{"data":24381,"marks":24382,"value":495,"nodeType":85},{},[],{"data":24384,"content":24385,"nodeType":94},{},[24386],{"data":24387,"marks":24388,"value":156,"nodeType":85},{},[],{"metadata":24390,"sys":24393,"fields":24398},{"tags":24391,"concepts":24392},[],[],{"space":24394,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24396,"publishedVersion":64,"revision":46,"locale":29},{"sys":24395},{"type":12,"linkType":13,"id":14},{"sys":24397},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24399},{"url":518,"details":24400,"fileName":524,"contentType":525},{"size":520,"image":24401},{"width":522,"height":523},{"sys":24403,"fields":24406},{"id":24404,"createdAt":24405},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":24407,"slug":24408,"articleIntro":24407,"category":24409},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[24410],{"metadata":24411,"sys":24414,"fields":24421},{"tags":24412,"concepts":24413},[],[],{"space":24415,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24417,"publishedVersion":474,"revision":64,"contentType":24419,"locale":29},{"sys":24416},{"type":12,"linkType":13,"id":14},{"sys":24418},{"id":21,"type":12,"linkType":22},{"sys":24420},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24422,"metaTitle":484,"metaDescription":485,"mainTitle":24423,"subtitle":503,"heroImage":24438,"ctaButton":526,"ctaLink":527},[483],{"data":24424,"content":24425,"nodeType":458},{},[24426,24432],{"data":24427,"content":24428,"nodeType":496},{},[24429],{"data":24430,"marks":24431,"value":495,"nodeType":85},{},[],{"data":24433,"content":24434,"nodeType":94},{},[24435],{"data":24436,"marks":24437,"value":156,"nodeType":85},{},[],{"metadata":24439,"sys":24442,"fields":24447},{"tags":24440,"concepts":24441},[],[],{"space":24443,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24445,"publishedVersion":64,"revision":46,"locale":29},{"sys":24444},{"type":12,"linkType":13,"id":14},{"sys":24446},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24448},{"url":518,"details":24449,"fileName":524,"contentType":525},{"size":520,"image":24450},{"width":522,"height":523},{"sys":24452,"fields":24455},{"id":24453,"createdAt":24454},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":24456,"slug":24457,"articleIntro":24456,"category":24458},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[24459],{"metadata":24460,"sys":24463,"fields":24470},{"tags":24461,"concepts":24462},[],[],{"space":24464,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24466,"publishedVersion":474,"revision":64,"contentType":24468,"locale":29},{"sys":24465},{"type":12,"linkType":13,"id":14},{"sys":24467},{"id":21,"type":12,"linkType":22},{"sys":24469},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24471,"metaTitle":484,"metaDescription":485,"mainTitle":24472,"subtitle":503,"heroImage":24487,"ctaButton":526,"ctaLink":527},[483],{"data":24473,"content":24474,"nodeType":458},{},[24475,24481],{"data":24476,"content":24477,"nodeType":496},{},[24478],{"data":24479,"marks":24480,"value":495,"nodeType":85},{},[],{"data":24482,"content":24483,"nodeType":94},{},[24484],{"data":24485,"marks":24486,"value":156,"nodeType":85},{},[],{"metadata":24488,"sys":24491,"fields":24496},{"tags":24489,"concepts":24490},[],[],{"space":24492,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24494,"publishedVersion":64,"revision":46,"locale":29},{"sys":24493},{"type":12,"linkType":13,"id":14},{"sys":24495},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24497},{"url":518,"details":24498,"fileName":524,"contentType":525},{"size":520,"image":24499},{"width":522,"height":523},{"sys":24501,"fields":24504},{"id":24502,"createdAt":24503},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":24505,"slug":24506,"articleIntro":24505,"category":24507},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[24508],{"metadata":24509,"sys":24512,"fields":24519},{"tags":24510,"concepts":24511},[],[],{"space":24513,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24515,"publishedVersion":474,"revision":64,"contentType":24517,"locale":29},{"sys":24514},{"type":12,"linkType":13,"id":14},{"sys":24516},{"id":21,"type":12,"linkType":22},{"sys":24518},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24520,"metaTitle":484,"metaDescription":485,"mainTitle":24521,"subtitle":503,"heroImage":24536,"ctaButton":526,"ctaLink":527},[483],{"data":24522,"content":24523,"nodeType":458},{},[24524,24530],{"data":24525,"content":24526,"nodeType":496},{},[24527],{"data":24528,"marks":24529,"value":495,"nodeType":85},{},[],{"data":24531,"content":24532,"nodeType":94},{},[24533],{"data":24534,"marks":24535,"value":156,"nodeType":85},{},[],{"metadata":24537,"sys":24540,"fields":24545},{"tags":24538,"concepts":24539},[],[],{"space":24541,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24543,"publishedVersion":64,"revision":46,"locale":29},{"sys":24542},{"type":12,"linkType":13,"id":14},{"sys":24544},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24546},{"url":518,"details":24547,"fileName":524,"contentType":525},{"size":520,"image":24548},{"width":522,"height":523},{"sys":24550,"fields":24553},{"id":24551,"createdAt":24552},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":24554,"slug":24555,"articleIntro":24554,"category":24556},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[24557],{"metadata":24558,"sys":24561,"fields":24568},{"tags":24559,"concepts":24560},[],[],{"space":24562,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24564,"publishedVersion":474,"revision":64,"contentType":24566,"locale":29},{"sys":24563},{"type":12,"linkType":13,"id":14},{"sys":24565},{"id":21,"type":12,"linkType":22},{"sys":24567},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24569,"metaTitle":484,"metaDescription":485,"mainTitle":24570,"subtitle":503,"heroImage":24585,"ctaButton":526,"ctaLink":527},[483],{"data":24571,"content":24572,"nodeType":458},{},[24573,24579],{"data":24574,"content":24575,"nodeType":496},{},[24576],{"data":24577,"marks":24578,"value":495,"nodeType":85},{},[],{"data":24580,"content":24581,"nodeType":94},{},[24582],{"data":24583,"marks":24584,"value":156,"nodeType":85},{},[],{"metadata":24586,"sys":24589,"fields":24594},{"tags":24587,"concepts":24588},[],[],{"space":24590,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24592,"publishedVersion":64,"revision":46,"locale":29},{"sys":24591},{"type":12,"linkType":13,"id":14},{"sys":24593},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24595},{"url":518,"details":24596,"fileName":524,"contentType":525},{"size":520,"image":24597},{"width":522,"height":523},{"sys":24599,"fields":24602},{"id":24600,"createdAt":24601},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":24603,"slug":24604,"articleIntro":24603,"category":24605},"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",[24606],{"metadata":24607,"sys":24610,"fields":24617},{"tags":24608,"concepts":24609},[],[],{"space":24611,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24613,"publishedVersion":474,"revision":64,"contentType":24615,"locale":29},{"sys":24612},{"type":12,"linkType":13,"id":14},{"sys":24614},{"id":21,"type":12,"linkType":22},{"sys":24616},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24618,"metaTitle":484,"metaDescription":485,"mainTitle":24619,"subtitle":503,"heroImage":24634,"ctaButton":526,"ctaLink":527},[483],{"data":24620,"content":24621,"nodeType":458},{},[24622,24628],{"data":24623,"content":24624,"nodeType":496},{},[24625],{"data":24626,"marks":24627,"value":495,"nodeType":85},{},[],{"data":24629,"content":24630,"nodeType":94},{},[24631],{"data":24632,"marks":24633,"value":156,"nodeType":85},{},[],{"metadata":24635,"sys":24638,"fields":24643},{"tags":24636,"concepts":24637},[],[],{"space":24639,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24641,"publishedVersion":64,"revision":46,"locale":29},{"sys":24640},{"type":12,"linkType":13,"id":14},{"sys":24642},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24644},{"url":518,"details":24645,"fileName":524,"contentType":525},{"size":520,"image":24646},{"width":522,"height":523},{"sys":24648,"fields":24651},{"id":24649,"createdAt":24650},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":24652,"slug":24653,"articleIntro":-1,"category":24654},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[24655],{"metadata":24656,"sys":24659,"fields":24666},{"tags":24657,"concepts":24658},[],[],{"space":24660,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24662,"publishedVersion":474,"revision":64,"contentType":24664,"locale":29},{"sys":24661},{"type":12,"linkType":13,"id":14},{"sys":24663},{"id":21,"type":12,"linkType":22},{"sys":24665},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24667,"metaTitle":484,"metaDescription":485,"mainTitle":24668,"subtitle":503,"heroImage":24683,"ctaButton":526,"ctaLink":527},[483],{"data":24669,"content":24670,"nodeType":458},{},[24671,24677],{"data":24672,"content":24673,"nodeType":496},{},[24674],{"data":24675,"marks":24676,"value":495,"nodeType":85},{},[],{"data":24678,"content":24679,"nodeType":94},{},[24680],{"data":24681,"marks":24682,"value":156,"nodeType":85},{},[],{"metadata":24684,"sys":24687,"fields":24692},{"tags":24685,"concepts":24686},[],[],{"space":24688,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24690,"publishedVersion":64,"revision":46,"locale":29},{"sys":24689},{"type":12,"linkType":13,"id":14},{"sys":24691},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24693},{"url":518,"details":24694,"fileName":524,"contentType":525},{"size":520,"image":24695},{"width":522,"height":523},{"sys":24697,"fields":24700},{"id":24698,"createdAt":24699},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":24701,"slug":24702,"articleIntro":24701,"category":24703},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[24704],{"metadata":24705,"sys":24708,"fields":24715},{"tags":24706,"concepts":24707},[],[],{"space":24709,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24711,"publishedVersion":474,"revision":64,"contentType":24713,"locale":29},{"sys":24710},{"type":12,"linkType":13,"id":14},{"sys":24712},{"id":21,"type":12,"linkType":22},{"sys":24714},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24716,"metaTitle":484,"metaDescription":485,"mainTitle":24717,"subtitle":503,"heroImage":24732,"ctaButton":526,"ctaLink":527},[483],{"data":24718,"content":24719,"nodeType":458},{},[24720,24726],{"data":24721,"content":24722,"nodeType":496},{},[24723],{"data":24724,"marks":24725,"value":495,"nodeType":85},{},[],{"data":24727,"content":24728,"nodeType":94},{},[24729],{"data":24730,"marks":24731,"value":156,"nodeType":85},{},[],{"metadata":24733,"sys":24736,"fields":24741},{"tags":24734,"concepts":24735},[],[],{"space":24737,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24739,"publishedVersion":64,"revision":46,"locale":29},{"sys":24738},{"type":12,"linkType":13,"id":14},{"sys":24740},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24742},{"url":518,"details":24743,"fileName":524,"contentType":525},{"size":520,"image":24744},{"width":522,"height":523},{"sys":24746,"fields":24749},{"id":24747,"createdAt":24748},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":24750,"slug":24751,"articleIntro":24750,"category":24752},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[24753],{"metadata":24754,"sys":24757,"fields":24764},{"tags":24755,"concepts":24756},[],[],{"space":24758,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24760,"publishedVersion":474,"revision":64,"contentType":24762,"locale":29},{"sys":24759},{"type":12,"linkType":13,"id":14},{"sys":24761},{"id":21,"type":12,"linkType":22},{"sys":24763},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24765,"metaTitle":484,"metaDescription":485,"mainTitle":24766,"subtitle":503,"heroImage":24781,"ctaButton":526,"ctaLink":527},[483],{"data":24767,"content":24768,"nodeType":458},{},[24769,24775],{"data":24770,"content":24771,"nodeType":496},{},[24772],{"data":24773,"marks":24774,"value":495,"nodeType":85},{},[],{"data":24776,"content":24777,"nodeType":94},{},[24778],{"data":24779,"marks":24780,"value":156,"nodeType":85},{},[],{"metadata":24782,"sys":24785,"fields":24790},{"tags":24783,"concepts":24784},[],[],{"space":24786,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24788,"publishedVersion":64,"revision":46,"locale":29},{"sys":24787},{"type":12,"linkType":13,"id":14},{"sys":24789},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24791},{"url":518,"details":24792,"fileName":524,"contentType":525},{"size":520,"image":24793},{"width":522,"height":523},{"sys":24795,"fields":24798},{"id":24796,"createdAt":24797},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":24799,"slug":24800,"articleIntro":24799,"category":24801},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[24802],{"metadata":24803,"sys":24806,"fields":24813},{"tags":24804,"concepts":24805},[],[],{"space":24807,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24809,"publishedVersion":474,"revision":64,"contentType":24811,"locale":29},{"sys":24808},{"type":12,"linkType":13,"id":14},{"sys":24810},{"id":21,"type":12,"linkType":22},{"sys":24812},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24814,"metaTitle":484,"metaDescription":485,"mainTitle":24815,"subtitle":503,"heroImage":24830,"ctaButton":526,"ctaLink":527},[483],{"data":24816,"content":24817,"nodeType":458},{},[24818,24824],{"data":24819,"content":24820,"nodeType":496},{},[24821],{"data":24822,"marks":24823,"value":495,"nodeType":85},{},[],{"data":24825,"content":24826,"nodeType":94},{},[24827],{"data":24828,"marks":24829,"value":156,"nodeType":85},{},[],{"metadata":24831,"sys":24834,"fields":24839},{"tags":24832,"concepts":24833},[],[],{"space":24835,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24837,"publishedVersion":64,"revision":46,"locale":29},{"sys":24836},{"type":12,"linkType":13,"id":14},{"sys":24838},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24840},{"url":518,"details":24841,"fileName":524,"contentType":525},{"size":520,"image":24842},{"width":522,"height":523},{"sys":24844,"fields":24847},{"id":24845,"createdAt":24846},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":24848,"slug":24849,"articleIntro":24848,"category":24850},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[24851],{"metadata":24852,"sys":24855,"fields":24862},{"tags":24853,"concepts":24854},[],[],{"space":24856,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24858,"publishedVersion":474,"revision":64,"contentType":24860,"locale":29},{"sys":24857},{"type":12,"linkType":13,"id":14},{"sys":24859},{"id":21,"type":12,"linkType":22},{"sys":24861},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24863,"metaTitle":484,"metaDescription":485,"mainTitle":24864,"subtitle":503,"heroImage":24879,"ctaButton":526,"ctaLink":527},[483],{"data":24865,"content":24866,"nodeType":458},{},[24867,24873],{"data":24868,"content":24869,"nodeType":496},{},[24870],{"data":24871,"marks":24872,"value":495,"nodeType":85},{},[],{"data":24874,"content":24875,"nodeType":94},{},[24876],{"data":24877,"marks":24878,"value":156,"nodeType":85},{},[],{"metadata":24880,"sys":24883,"fields":24888},{"tags":24881,"concepts":24882},[],[],{"space":24884,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24886,"publishedVersion":64,"revision":46,"locale":29},{"sys":24885},{"type":12,"linkType":13,"id":14},{"sys":24887},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24889},{"url":518,"details":24890,"fileName":524,"contentType":525},{"size":520,"image":24891},{"width":522,"height":523},{"sys":24893,"fields":24896},{"id":24894,"createdAt":24895},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":24897,"slug":24898,"articleIntro":24897,"category":24899},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[24900],{"metadata":24901,"sys":24904,"fields":24911},{"tags":24902,"concepts":24903},[],[],{"space":24905,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24907,"publishedVersion":474,"revision":64,"contentType":24909,"locale":29},{"sys":24906},{"type":12,"linkType":13,"id":14},{"sys":24908},{"id":21,"type":12,"linkType":22},{"sys":24910},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24912,"metaTitle":484,"metaDescription":485,"mainTitle":24913,"subtitle":503,"heroImage":24928,"ctaButton":526,"ctaLink":527},[483],{"data":24914,"content":24915,"nodeType":458},{},[24916,24922],{"data":24917,"content":24918,"nodeType":496},{},[24919],{"data":24920,"marks":24921,"value":495,"nodeType":85},{},[],{"data":24923,"content":24924,"nodeType":94},{},[24925],{"data":24926,"marks":24927,"value":156,"nodeType":85},{},[],{"metadata":24929,"sys":24932,"fields":24937},{"tags":24930,"concepts":24931},[],[],{"space":24933,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24935,"publishedVersion":64,"revision":46,"locale":29},{"sys":24934},{"type":12,"linkType":13,"id":14},{"sys":24936},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24938},{"url":518,"details":24939,"fileName":524,"contentType":525},{"size":520,"image":24940},{"width":522,"height":523},{"sys":24942,"fields":24945},{"id":24943,"createdAt":24944},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":24946,"slug":24947,"articleIntro":24946,"category":24948},"4558 - Intérêts courus","compte-4558-interets-courus",[24949],{"metadata":24950,"sys":24953,"fields":24960},{"tags":24951,"concepts":24952},[],[],{"space":24954,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":24956,"publishedVersion":474,"revision":64,"contentType":24958,"locale":29},{"sys":24955},{"type":12,"linkType":13,"id":14},{"sys":24957},{"id":21,"type":12,"linkType":22},{"sys":24959},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":24961,"metaTitle":484,"metaDescription":485,"mainTitle":24962,"subtitle":503,"heroImage":24977,"ctaButton":526,"ctaLink":527},[483],{"data":24963,"content":24964,"nodeType":458},{},[24965,24971],{"data":24966,"content":24967,"nodeType":496},{},[24968],{"data":24969,"marks":24970,"value":495,"nodeType":85},{},[],{"data":24972,"content":24973,"nodeType":94},{},[24974],{"data":24975,"marks":24976,"value":156,"nodeType":85},{},[],{"metadata":24978,"sys":24981,"fields":24986},{"tags":24979,"concepts":24980},[],[],{"space":24982,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":24984,"publishedVersion":64,"revision":46,"locale":29},{"sys":24983},{"type":12,"linkType":13,"id":14},{"sys":24985},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":24987},{"url":518,"details":24988,"fileName":524,"contentType":525},{"size":520,"image":24989},{"width":522,"height":523},{"sys":24991,"fields":24994},{"id":24992,"createdAt":24993},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":24995,"slug":24996,"articleIntro":24995,"category":24997},"Compte 213 - Constructions","compte-213-constructions",[24998],{"metadata":24999,"sys":25002,"fields":25009},{"tags":25000,"concepts":25001},[],[],{"space":25003,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25005,"publishedVersion":474,"revision":64,"contentType":25007,"locale":29},{"sys":25004},{"type":12,"linkType":13,"id":14},{"sys":25006},{"id":21,"type":12,"linkType":22},{"sys":25008},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25010,"metaTitle":484,"metaDescription":485,"mainTitle":25011,"subtitle":503,"heroImage":25026,"ctaButton":526,"ctaLink":527},[483],{"data":25012,"content":25013,"nodeType":458},{},[25014,25020],{"data":25015,"content":25016,"nodeType":496},{},[25017],{"data":25018,"marks":25019,"value":495,"nodeType":85},{},[],{"data":25021,"content":25022,"nodeType":94},{},[25023],{"data":25024,"marks":25025,"value":156,"nodeType":85},{},[],{"metadata":25027,"sys":25030,"fields":25035},{"tags":25028,"concepts":25029},[],[],{"space":25031,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25033,"publishedVersion":64,"revision":46,"locale":29},{"sys":25032},{"type":12,"linkType":13,"id":14},{"sys":25034},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25036},{"url":518,"details":25037,"fileName":524,"contentType":525},{"size":520,"image":25038},{"width":522,"height":523},{"sys":25040,"fields":25043},{"id":25041,"createdAt":25042},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":25044,"slug":25045,"articleIntro":25044,"category":25046},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[25047],{"metadata":25048,"sys":25051,"fields":25058},{"tags":25049,"concepts":25050},[],[],{"space":25052,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25054,"publishedVersion":474,"revision":64,"contentType":25056,"locale":29},{"sys":25053},{"type":12,"linkType":13,"id":14},{"sys":25055},{"id":21,"type":12,"linkType":22},{"sys":25057},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25059,"metaTitle":484,"metaDescription":485,"mainTitle":25060,"subtitle":503,"heroImage":25075,"ctaButton":526,"ctaLink":527},[483],{"data":25061,"content":25062,"nodeType":458},{},[25063,25069],{"data":25064,"content":25065,"nodeType":496},{},[25066],{"data":25067,"marks":25068,"value":495,"nodeType":85},{},[],{"data":25070,"content":25071,"nodeType":94},{},[25072],{"data":25073,"marks":25074,"value":156,"nodeType":85},{},[],{"metadata":25076,"sys":25079,"fields":25084},{"tags":25077,"concepts":25078},[],[],{"space":25080,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25082,"publishedVersion":64,"revision":46,"locale":29},{"sys":25081},{"type":12,"linkType":13,"id":14},{"sys":25083},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25085},{"url":518,"details":25086,"fileName":524,"contentType":525},{"size":520,"image":25087},{"width":522,"height":523},{"sys":25089,"fields":25092},{"id":25090,"createdAt":25091},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":25093,"slug":25094,"articleIntro":25093,"category":25095},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[25096],{"metadata":25097,"sys":25100,"fields":25107},{"tags":25098,"concepts":25099},[],[],{"space":25101,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25103,"publishedVersion":474,"revision":64,"contentType":25105,"locale":29},{"sys":25102},{"type":12,"linkType":13,"id":14},{"sys":25104},{"id":21,"type":12,"linkType":22},{"sys":25106},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25108,"metaTitle":484,"metaDescription":485,"mainTitle":25109,"subtitle":503,"heroImage":25124,"ctaButton":526,"ctaLink":527},[483],{"data":25110,"content":25111,"nodeType":458},{},[25112,25118],{"data":25113,"content":25114,"nodeType":496},{},[25115],{"data":25116,"marks":25117,"value":495,"nodeType":85},{},[],{"data":25119,"content":25120,"nodeType":94},{},[25121],{"data":25122,"marks":25123,"value":156,"nodeType":85},{},[],{"metadata":25125,"sys":25128,"fields":25133},{"tags":25126,"concepts":25127},[],[],{"space":25129,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25131,"publishedVersion":64,"revision":46,"locale":29},{"sys":25130},{"type":12,"linkType":13,"id":14},{"sys":25132},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25134},{"url":518,"details":25135,"fileName":524,"contentType":525},{"size":520,"image":25136},{"width":522,"height":523},{"sys":25138,"fields":25141},{"id":25139,"createdAt":25140},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":25142,"slug":25143,"articleIntro":25142,"category":25144},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[25145],{"metadata":25146,"sys":25149,"fields":25156},{"tags":25147,"concepts":25148},[],[],{"space":25150,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25152,"publishedVersion":474,"revision":64,"contentType":25154,"locale":29},{"sys":25151},{"type":12,"linkType":13,"id":14},{"sys":25153},{"id":21,"type":12,"linkType":22},{"sys":25155},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25157,"metaTitle":484,"metaDescription":485,"mainTitle":25158,"subtitle":503,"heroImage":25173,"ctaButton":526,"ctaLink":527},[483],{"data":25159,"content":25160,"nodeType":458},{},[25161,25167],{"data":25162,"content":25163,"nodeType":496},{},[25164],{"data":25165,"marks":25166,"value":495,"nodeType":85},{},[],{"data":25168,"content":25169,"nodeType":94},{},[25170],{"data":25171,"marks":25172,"value":156,"nodeType":85},{},[],{"metadata":25174,"sys":25177,"fields":25182},{"tags":25175,"concepts":25176},[],[],{"space":25178,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25180,"publishedVersion":64,"revision":46,"locale":29},{"sys":25179},{"type":12,"linkType":13,"id":14},{"sys":25181},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25183},{"url":518,"details":25184,"fileName":524,"contentType":525},{"size":520,"image":25185},{"width":522,"height":523},{"sys":25187,"fields":25190},{"id":25188,"createdAt":25189},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":25191,"slug":25192,"articleIntro":25191,"category":25193},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[25194],{"metadata":25195,"sys":25198,"fields":25205},{"tags":25196,"concepts":25197},[],[],{"space":25199,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25201,"publishedVersion":474,"revision":64,"contentType":25203,"locale":29},{"sys":25200},{"type":12,"linkType":13,"id":14},{"sys":25202},{"id":21,"type":12,"linkType":22},{"sys":25204},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25206,"metaTitle":484,"metaDescription":485,"mainTitle":25207,"subtitle":503,"heroImage":25222,"ctaButton":526,"ctaLink":527},[483],{"data":25208,"content":25209,"nodeType":458},{},[25210,25216],{"data":25211,"content":25212,"nodeType":496},{},[25213],{"data":25214,"marks":25215,"value":495,"nodeType":85},{},[],{"data":25217,"content":25218,"nodeType":94},{},[25219],{"data":25220,"marks":25221,"value":156,"nodeType":85},{},[],{"metadata":25223,"sys":25226,"fields":25231},{"tags":25224,"concepts":25225},[],[],{"space":25227,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25229,"publishedVersion":64,"revision":46,"locale":29},{"sys":25228},{"type":12,"linkType":13,"id":14},{"sys":25230},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25232},{"url":518,"details":25233,"fileName":524,"contentType":525},{"size":520,"image":25234},{"width":522,"height":523},{"sys":25236,"fields":25239},{"id":25237,"createdAt":25238},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":25240,"slug":25241,"articleIntro":25240,"category":25242},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[25243],{"metadata":25244,"sys":25247,"fields":25254},{"tags":25245,"concepts":25246},[],[],{"space":25248,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25250,"publishedVersion":474,"revision":64,"contentType":25252,"locale":29},{"sys":25249},{"type":12,"linkType":13,"id":14},{"sys":25251},{"id":21,"type":12,"linkType":22},{"sys":25253},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25255,"metaTitle":484,"metaDescription":485,"mainTitle":25256,"subtitle":503,"heroImage":25271,"ctaButton":526,"ctaLink":527},[483],{"data":25257,"content":25258,"nodeType":458},{},[25259,25265],{"data":25260,"content":25261,"nodeType":496},{},[25262],{"data":25263,"marks":25264,"value":495,"nodeType":85},{},[],{"data":25266,"content":25267,"nodeType":94},{},[25268],{"data":25269,"marks":25270,"value":156,"nodeType":85},{},[],{"metadata":25272,"sys":25275,"fields":25280},{"tags":25273,"concepts":25274},[],[],{"space":25276,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25278,"publishedVersion":64,"revision":46,"locale":29},{"sys":25277},{"type":12,"linkType":13,"id":14},{"sys":25279},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25281},{"url":518,"details":25282,"fileName":524,"contentType":525},{"size":520,"image":25283},{"width":522,"height":523},{"sys":25285,"fields":25288},{"id":25286,"createdAt":25287},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":25289,"slug":25290,"articleIntro":25289,"category":25291},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[25292],{"metadata":25293,"sys":25296,"fields":25303},{"tags":25294,"concepts":25295},[],[],{"space":25297,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25299,"publishedVersion":474,"revision":64,"contentType":25301,"locale":29},{"sys":25298},{"type":12,"linkType":13,"id":14},{"sys":25300},{"id":21,"type":12,"linkType":22},{"sys":25302},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25304,"metaTitle":484,"metaDescription":485,"mainTitle":25305,"subtitle":503,"heroImage":25320,"ctaButton":526,"ctaLink":527},[483],{"data":25306,"content":25307,"nodeType":458},{},[25308,25314],{"data":25309,"content":25310,"nodeType":496},{},[25311],{"data":25312,"marks":25313,"value":495,"nodeType":85},{},[],{"data":25315,"content":25316,"nodeType":94},{},[25317],{"data":25318,"marks":25319,"value":156,"nodeType":85},{},[],{"metadata":25321,"sys":25324,"fields":25329},{"tags":25322,"concepts":25323},[],[],{"space":25325,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25327,"publishedVersion":64,"revision":46,"locale":29},{"sys":25326},{"type":12,"linkType":13,"id":14},{"sys":25328},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25330},{"url":518,"details":25331,"fileName":524,"contentType":525},{"size":520,"image":25332},{"width":522,"height":523},{"sys":25334,"fields":25337},{"id":25335,"createdAt":25336},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":25338,"slug":25339,"articleIntro":25338,"category":25340},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[25341],{"metadata":25342,"sys":25345,"fields":25352},{"tags":25343,"concepts":25344},[],[],{"space":25346,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25348,"publishedVersion":474,"revision":64,"contentType":25350,"locale":29},{"sys":25347},{"type":12,"linkType":13,"id":14},{"sys":25349},{"id":21,"type":12,"linkType":22},{"sys":25351},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25353,"metaTitle":484,"metaDescription":485,"mainTitle":25354,"subtitle":503,"heroImage":25369,"ctaButton":526,"ctaLink":527},[483],{"data":25355,"content":25356,"nodeType":458},{},[25357,25363],{"data":25358,"content":25359,"nodeType":496},{},[25360],{"data":25361,"marks":25362,"value":495,"nodeType":85},{},[],{"data":25364,"content":25365,"nodeType":94},{},[25366],{"data":25367,"marks":25368,"value":156,"nodeType":85},{},[],{"metadata":25370,"sys":25373,"fields":25378},{"tags":25371,"concepts":25372},[],[],{"space":25374,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25376,"publishedVersion":64,"revision":46,"locale":29},{"sys":25375},{"type":12,"linkType":13,"id":14},{"sys":25377},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25379},{"url":518,"details":25380,"fileName":524,"contentType":525},{"size":520,"image":25381},{"width":522,"height":523},{"sys":25383,"fields":25386},{"id":25384,"createdAt":25385},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":25387,"slug":25388,"articleIntro":25387,"category":25389},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[25390],{"metadata":25391,"sys":25394,"fields":25401},{"tags":25392,"concepts":25393},[],[],{"space":25395,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25397,"publishedVersion":474,"revision":64,"contentType":25399,"locale":29},{"sys":25396},{"type":12,"linkType":13,"id":14},{"sys":25398},{"id":21,"type":12,"linkType":22},{"sys":25400},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25402,"metaTitle":484,"metaDescription":485,"mainTitle":25403,"subtitle":503,"heroImage":25418,"ctaButton":526,"ctaLink":527},[483],{"data":25404,"content":25405,"nodeType":458},{},[25406,25412],{"data":25407,"content":25408,"nodeType":496},{},[25409],{"data":25410,"marks":25411,"value":495,"nodeType":85},{},[],{"data":25413,"content":25414,"nodeType":94},{},[25415],{"data":25416,"marks":25417,"value":156,"nodeType":85},{},[],{"metadata":25419,"sys":25422,"fields":25427},{"tags":25420,"concepts":25421},[],[],{"space":25423,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25425,"publishedVersion":64,"revision":46,"locale":29},{"sys":25424},{"type":12,"linkType":13,"id":14},{"sys":25426},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25428},{"url":518,"details":25429,"fileName":524,"contentType":525},{"size":520,"image":25430},{"width":522,"height":523},{"sys":25432,"fields":25435},{"id":25433,"createdAt":25434},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":25436,"slug":25437,"articleIntro":-1,"category":25438},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[25439],{"metadata":25440,"sys":25443,"fields":25450},{"tags":25441,"concepts":25442},[],[],{"space":25444,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25446,"publishedVersion":474,"revision":64,"contentType":25448,"locale":29},{"sys":25445},{"type":12,"linkType":13,"id":14},{"sys":25447},{"id":21,"type":12,"linkType":22},{"sys":25449},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25451,"metaTitle":484,"metaDescription":485,"mainTitle":25452,"subtitle":503,"heroImage":25467,"ctaButton":526,"ctaLink":527},[483],{"data":25453,"content":25454,"nodeType":458},{},[25455,25461],{"data":25456,"content":25457,"nodeType":496},{},[25458],{"data":25459,"marks":25460,"value":495,"nodeType":85},{},[],{"data":25462,"content":25463,"nodeType":94},{},[25464],{"data":25465,"marks":25466,"value":156,"nodeType":85},{},[],{"metadata":25468,"sys":25471,"fields":25476},{"tags":25469,"concepts":25470},[],[],{"space":25472,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25474,"publishedVersion":64,"revision":46,"locale":29},{"sys":25473},{"type":12,"linkType":13,"id":14},{"sys":25475},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25477},{"url":518,"details":25478,"fileName":524,"contentType":525},{"size":520,"image":25479},{"width":522,"height":523},{"sys":25481,"fields":25484},{"id":25482,"createdAt":25483},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":25485,"slug":25486,"articleIntro":25485,"category":25487},"Compte 508 - Obligations","compte-508-obligations",[25488],{"metadata":25489,"sys":25492,"fields":25499},{"tags":25490,"concepts":25491},[],[],{"space":25493,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25495,"publishedVersion":474,"revision":64,"contentType":25497,"locale":29},{"sys":25494},{"type":12,"linkType":13,"id":14},{"sys":25496},{"id":21,"type":12,"linkType":22},{"sys":25498},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25500,"metaTitle":484,"metaDescription":485,"mainTitle":25501,"subtitle":503,"heroImage":25516,"ctaButton":526,"ctaLink":527},[483],{"data":25502,"content":25503,"nodeType":458},{},[25504,25510],{"data":25505,"content":25506,"nodeType":496},{},[25507],{"data":25508,"marks":25509,"value":495,"nodeType":85},{},[],{"data":25511,"content":25512,"nodeType":94},{},[25513],{"data":25514,"marks":25515,"value":156,"nodeType":85},{},[],{"metadata":25517,"sys":25520,"fields":25525},{"tags":25518,"concepts":25519},[],[],{"space":25521,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25523,"publishedVersion":64,"revision":46,"locale":29},{"sys":25522},{"type":12,"linkType":13,"id":14},{"sys":25524},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25526},{"url":518,"details":25527,"fileName":524,"contentType":525},{"size":520,"image":25528},{"width":522,"height":523},{"sys":25530,"fields":25533},{"id":25531,"createdAt":25532},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":25534,"slug":25535,"articleIntro":25534,"category":25536},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[25537],{"metadata":25538,"sys":25541,"fields":25548},{"tags":25539,"concepts":25540},[],[],{"space":25542,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25544,"publishedVersion":474,"revision":64,"contentType":25546,"locale":29},{"sys":25543},{"type":12,"linkType":13,"id":14},{"sys":25545},{"id":21,"type":12,"linkType":22},{"sys":25547},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25549,"metaTitle":484,"metaDescription":485,"mainTitle":25550,"subtitle":503,"heroImage":25565,"ctaButton":526,"ctaLink":527},[483],{"data":25551,"content":25552,"nodeType":458},{},[25553,25559],{"data":25554,"content":25555,"nodeType":496},{},[25556],{"data":25557,"marks":25558,"value":495,"nodeType":85},{},[],{"data":25560,"content":25561,"nodeType":94},{},[25562],{"data":25563,"marks":25564,"value":156,"nodeType":85},{},[],{"metadata":25566,"sys":25569,"fields":25574},{"tags":25567,"concepts":25568},[],[],{"space":25570,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25572,"publishedVersion":64,"revision":46,"locale":29},{"sys":25571},{"type":12,"linkType":13,"id":14},{"sys":25573},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25575},{"url":518,"details":25576,"fileName":524,"contentType":525},{"size":520,"image":25577},{"width":522,"height":523},{"sys":25579,"fields":25582},{"id":25580,"createdAt":25581},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":25583,"slug":25584,"articleIntro":25583,"category":25585},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[25586],{"metadata":25587,"sys":25590,"fields":25597},{"tags":25588,"concepts":25589},[],[],{"space":25591,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25593,"publishedVersion":474,"revision":64,"contentType":25595,"locale":29},{"sys":25592},{"type":12,"linkType":13,"id":14},{"sys":25594},{"id":21,"type":12,"linkType":22},{"sys":25596},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25598,"metaTitle":484,"metaDescription":485,"mainTitle":25599,"subtitle":503,"heroImage":25614,"ctaButton":526,"ctaLink":527},[483],{"data":25600,"content":25601,"nodeType":458},{},[25602,25608],{"data":25603,"content":25604,"nodeType":496},{},[25605],{"data":25606,"marks":25607,"value":495,"nodeType":85},{},[],{"data":25609,"content":25610,"nodeType":94},{},[25611],{"data":25612,"marks":25613,"value":156,"nodeType":85},{},[],{"metadata":25615,"sys":25618,"fields":25623},{"tags":25616,"concepts":25617},[],[],{"space":25619,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25621,"publishedVersion":64,"revision":46,"locale":29},{"sys":25620},{"type":12,"linkType":13,"id":14},{"sys":25622},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25624},{"url":518,"details":25625,"fileName":524,"contentType":525},{"size":520,"image":25626},{"width":522,"height":523},{"sys":25628,"fields":25631},{"id":25629,"createdAt":25630},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":25632,"slug":25633,"articleIntro":25632,"category":25634},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[25635],{"metadata":25636,"sys":25639,"fields":25646},{"tags":25637,"concepts":25638},[],[],{"space":25640,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25642,"publishedVersion":474,"revision":64,"contentType":25644,"locale":29},{"sys":25641},{"type":12,"linkType":13,"id":14},{"sys":25643},{"id":21,"type":12,"linkType":22},{"sys":25645},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25647,"metaTitle":484,"metaDescription":485,"mainTitle":25648,"subtitle":503,"heroImage":25663,"ctaButton":526,"ctaLink":527},[483],{"data":25649,"content":25650,"nodeType":458},{},[25651,25657],{"data":25652,"content":25653,"nodeType":496},{},[25654],{"data":25655,"marks":25656,"value":495,"nodeType":85},{},[],{"data":25658,"content":25659,"nodeType":94},{},[25660],{"data":25661,"marks":25662,"value":156,"nodeType":85},{},[],{"metadata":25664,"sys":25667,"fields":25672},{"tags":25665,"concepts":25666},[],[],{"space":25668,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25670,"publishedVersion":64,"revision":46,"locale":29},{"sys":25669},{"type":12,"linkType":13,"id":14},{"sys":25671},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25673},{"url":518,"details":25674,"fileName":524,"contentType":525},{"size":520,"image":25675},{"width":522,"height":523},{"sys":25677,"fields":25680},{"id":25678,"createdAt":25679},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":25681,"slug":25682,"articleIntro":25681,"category":25683},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[25684],{"metadata":25685,"sys":25688,"fields":25695},{"tags":25686,"concepts":25687},[],[],{"space":25689,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25691,"publishedVersion":474,"revision":64,"contentType":25693,"locale":29},{"sys":25690},{"type":12,"linkType":13,"id":14},{"sys":25692},{"id":21,"type":12,"linkType":22},{"sys":25694},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25696,"metaTitle":484,"metaDescription":485,"mainTitle":25697,"subtitle":503,"heroImage":25712,"ctaButton":526,"ctaLink":527},[483],{"data":25698,"content":25699,"nodeType":458},{},[25700,25706],{"data":25701,"content":25702,"nodeType":496},{},[25703],{"data":25704,"marks":25705,"value":495,"nodeType":85},{},[],{"data":25707,"content":25708,"nodeType":94},{},[25709],{"data":25710,"marks":25711,"value":156,"nodeType":85},{},[],{"metadata":25713,"sys":25716,"fields":25721},{"tags":25714,"concepts":25715},[],[],{"space":25717,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25719,"publishedVersion":64,"revision":46,"locale":29},{"sys":25718},{"type":12,"linkType":13,"id":14},{"sys":25720},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25722},{"url":518,"details":25723,"fileName":524,"contentType":525},{"size":520,"image":25724},{"width":522,"height":523},{"sys":25726,"fields":25728},{"id":25727,"createdAt":12788},"55iVQXY18hY6u2UZk6N5JX",{"title":25729,"slug":25730,"articleIntro":-1,"category":25731},"Compte 704 - Travaux","compte-704---travaux",[25732],{"metadata":25733,"sys":25736,"fields":25743},{"tags":25734,"concepts":25735},[],[],{"space":25737,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25739,"publishedVersion":474,"revision":64,"contentType":25741,"locale":29},{"sys":25738},{"type":12,"linkType":13,"id":14},{"sys":25740},{"id":21,"type":12,"linkType":22},{"sys":25742},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25744,"metaTitle":484,"metaDescription":485,"mainTitle":25745,"subtitle":503,"heroImage":25760,"ctaButton":526,"ctaLink":527},[483],{"data":25746,"content":25747,"nodeType":458},{},[25748,25754],{"data":25749,"content":25750,"nodeType":496},{},[25751],{"data":25752,"marks":25753,"value":495,"nodeType":85},{},[],{"data":25755,"content":25756,"nodeType":94},{},[25757],{"data":25758,"marks":25759,"value":156,"nodeType":85},{},[],{"metadata":25761,"sys":25764,"fields":25769},{"tags":25762,"concepts":25763},[],[],{"space":25765,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25767,"publishedVersion":64,"revision":46,"locale":29},{"sys":25766},{"type":12,"linkType":13,"id":14},{"sys":25768},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25770},{"url":518,"details":25771,"fileName":524,"contentType":525},{"size":520,"image":25772},{"width":522,"height":523},{"sys":25774,"fields":25777},{"id":25775,"createdAt":25776},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":25778,"slug":25779,"articleIntro":25778,"category":25780},"2961 - Titres de participation","compte-2961-titres-de-participation",[25781],{"metadata":25782,"sys":25785,"fields":25792},{"tags":25783,"concepts":25784},[],[],{"space":25786,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25788,"publishedVersion":474,"revision":64,"contentType":25790,"locale":29},{"sys":25787},{"type":12,"linkType":13,"id":14},{"sys":25789},{"id":21,"type":12,"linkType":22},{"sys":25791},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25793,"metaTitle":484,"metaDescription":485,"mainTitle":25794,"subtitle":503,"heroImage":25809,"ctaButton":526,"ctaLink":527},[483],{"data":25795,"content":25796,"nodeType":458},{},[25797,25803],{"data":25798,"content":25799,"nodeType":496},{},[25800],{"data":25801,"marks":25802,"value":495,"nodeType":85},{},[],{"data":25804,"content":25805,"nodeType":94},{},[25806],{"data":25807,"marks":25808,"value":156,"nodeType":85},{},[],{"metadata":25810,"sys":25813,"fields":25818},{"tags":25811,"concepts":25812},[],[],{"space":25814,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25816,"publishedVersion":64,"revision":46,"locale":29},{"sys":25815},{"type":12,"linkType":13,"id":14},{"sys":25817},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25819},{"url":518,"details":25820,"fileName":524,"contentType":525},{"size":520,"image":25821},{"width":522,"height":523},{"sys":25823,"fields":25826},{"id":25824,"createdAt":25825},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":25827,"slug":25828,"articleIntro":25827,"category":25829},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[25830],{"metadata":25831,"sys":25834,"fields":25841},{"tags":25832,"concepts":25833},[],[],{"space":25835,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25837,"publishedVersion":474,"revision":64,"contentType":25839,"locale":29},{"sys":25836},{"type":12,"linkType":13,"id":14},{"sys":25838},{"id":21,"type":12,"linkType":22},{"sys":25840},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25842,"metaTitle":484,"metaDescription":485,"mainTitle":25843,"subtitle":503,"heroImage":25858,"ctaButton":526,"ctaLink":527},[483],{"data":25844,"content":25845,"nodeType":458},{},[25846,25852],{"data":25847,"content":25848,"nodeType":496},{},[25849],{"data":25850,"marks":25851,"value":495,"nodeType":85},{},[],{"data":25853,"content":25854,"nodeType":94},{},[25855],{"data":25856,"marks":25857,"value":156,"nodeType":85},{},[],{"metadata":25859,"sys":25862,"fields":25867},{"tags":25860,"concepts":25861},[],[],{"space":25863,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25865,"publishedVersion":64,"revision":46,"locale":29},{"sys":25864},{"type":12,"linkType":13,"id":14},{"sys":25866},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25868},{"url":518,"details":25869,"fileName":524,"contentType":525},{"size":520,"image":25870},{"width":522,"height":523},{"sys":25872,"fields":25875},{"id":25873,"createdAt":25874},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":25876,"slug":25877,"articleIntro":25876,"category":25878},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[25879],{"metadata":25880,"sys":25883,"fields":25890},{"tags":25881,"concepts":25882},[],[],{"space":25884,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25886,"publishedVersion":474,"revision":64,"contentType":25888,"locale":29},{"sys":25885},{"type":12,"linkType":13,"id":14},{"sys":25887},{"id":21,"type":12,"linkType":22},{"sys":25889},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25891,"metaTitle":484,"metaDescription":485,"mainTitle":25892,"subtitle":503,"heroImage":25907,"ctaButton":526,"ctaLink":527},[483],{"data":25893,"content":25894,"nodeType":458},{},[25895,25901],{"data":25896,"content":25897,"nodeType":496},{},[25898],{"data":25899,"marks":25900,"value":495,"nodeType":85},{},[],{"data":25902,"content":25903,"nodeType":94},{},[25904],{"data":25905,"marks":25906,"value":156,"nodeType":85},{},[],{"metadata":25908,"sys":25911,"fields":25916},{"tags":25909,"concepts":25910},[],[],{"space":25912,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25914,"publishedVersion":64,"revision":46,"locale":29},{"sys":25913},{"type":12,"linkType":13,"id":14},{"sys":25915},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25917},{"url":518,"details":25918,"fileName":524,"contentType":525},{"size":520,"image":25919},{"width":522,"height":523},{"sys":25921,"fields":25924},{"id":25922,"createdAt":25923},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":25925,"slug":25926,"articleIntro":25925,"category":25927},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[25928],{"metadata":25929,"sys":25932,"fields":25939},{"tags":25930,"concepts":25931},[],[],{"space":25933,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25935,"publishedVersion":474,"revision":64,"contentType":25937,"locale":29},{"sys":25934},{"type":12,"linkType":13,"id":14},{"sys":25936},{"id":21,"type":12,"linkType":22},{"sys":25938},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25940,"metaTitle":484,"metaDescription":485,"mainTitle":25941,"subtitle":503,"heroImage":25956,"ctaButton":526,"ctaLink":527},[483],{"data":25942,"content":25943,"nodeType":458},{},[25944,25950],{"data":25945,"content":25946,"nodeType":496},{},[25947],{"data":25948,"marks":25949,"value":495,"nodeType":85},{},[],{"data":25951,"content":25952,"nodeType":94},{},[25953],{"data":25954,"marks":25955,"value":156,"nodeType":85},{},[],{"metadata":25957,"sys":25960,"fields":25965},{"tags":25958,"concepts":25959},[],[],{"space":25961,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":25963,"publishedVersion":64,"revision":46,"locale":29},{"sys":25962},{"type":12,"linkType":13,"id":14},{"sys":25964},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":25966},{"url":518,"details":25967,"fileName":524,"contentType":525},{"size":520,"image":25968},{"width":522,"height":523},{"sys":25970,"fields":25973},{"id":25971,"createdAt":25972},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":25974,"slug":25975,"articleIntro":25974,"category":25976},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[25977],{"metadata":25978,"sys":25981,"fields":25988},{"tags":25979,"concepts":25980},[],[],{"space":25982,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":25984,"publishedVersion":474,"revision":64,"contentType":25986,"locale":29},{"sys":25983},{"type":12,"linkType":13,"id":14},{"sys":25985},{"id":21,"type":12,"linkType":22},{"sys":25987},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":25989,"metaTitle":484,"metaDescription":485,"mainTitle":25990,"subtitle":503,"heroImage":26005,"ctaButton":526,"ctaLink":527},[483],{"data":25991,"content":25992,"nodeType":458},{},[25993,25999],{"data":25994,"content":25995,"nodeType":496},{},[25996],{"data":25997,"marks":25998,"value":495,"nodeType":85},{},[],{"data":26000,"content":26001,"nodeType":94},{},[26002],{"data":26003,"marks":26004,"value":156,"nodeType":85},{},[],{"metadata":26006,"sys":26009,"fields":26014},{"tags":26007,"concepts":26008},[],[],{"space":26010,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26012,"publishedVersion":64,"revision":46,"locale":29},{"sys":26011},{"type":12,"linkType":13,"id":14},{"sys":26013},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26015},{"url":518,"details":26016,"fileName":524,"contentType":525},{"size":520,"image":26017},{"width":522,"height":523},{"sys":26019,"fields":26022},{"id":26020,"createdAt":26021},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":26023,"slug":26024,"articleIntro":-1,"category":26025},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[26026],{"metadata":26027,"sys":26030,"fields":26037},{"tags":26028,"concepts":26029},[],[],{"space":26031,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26033,"publishedVersion":474,"revision":64,"contentType":26035,"locale":29},{"sys":26032},{"type":12,"linkType":13,"id":14},{"sys":26034},{"id":21,"type":12,"linkType":22},{"sys":26036},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26038,"metaTitle":484,"metaDescription":485,"mainTitle":26039,"subtitle":503,"heroImage":26054,"ctaButton":526,"ctaLink":527},[483],{"data":26040,"content":26041,"nodeType":458},{},[26042,26048],{"data":26043,"content":26044,"nodeType":496},{},[26045],{"data":26046,"marks":26047,"value":495,"nodeType":85},{},[],{"data":26049,"content":26050,"nodeType":94},{},[26051],{"data":26052,"marks":26053,"value":156,"nodeType":85},{},[],{"metadata":26055,"sys":26058,"fields":26063},{"tags":26056,"concepts":26057},[],[],{"space":26059,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26061,"publishedVersion":64,"revision":46,"locale":29},{"sys":26060},{"type":12,"linkType":13,"id":14},{"sys":26062},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26064},{"url":518,"details":26065,"fileName":524,"contentType":525},{"size":520,"image":26066},{"width":522,"height":523},{"sys":26068,"fields":26071},{"id":26069,"createdAt":26070},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":26072,"slug":26073,"articleIntro":-1,"category":26074},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[26075],{"metadata":26076,"sys":26079,"fields":26086},{"tags":26077,"concepts":26078},[],[],{"space":26080,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26082,"publishedVersion":474,"revision":64,"contentType":26084,"locale":29},{"sys":26081},{"type":12,"linkType":13,"id":14},{"sys":26083},{"id":21,"type":12,"linkType":22},{"sys":26085},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26087,"metaTitle":484,"metaDescription":485,"mainTitle":26088,"subtitle":503,"heroImage":26103,"ctaButton":526,"ctaLink":527},[483],{"data":26089,"content":26090,"nodeType":458},{},[26091,26097],{"data":26092,"content":26093,"nodeType":496},{},[26094],{"data":26095,"marks":26096,"value":495,"nodeType":85},{},[],{"data":26098,"content":26099,"nodeType":94},{},[26100],{"data":26101,"marks":26102,"value":156,"nodeType":85},{},[],{"metadata":26104,"sys":26107,"fields":26112},{"tags":26105,"concepts":26106},[],[],{"space":26108,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26110,"publishedVersion":64,"revision":46,"locale":29},{"sys":26109},{"type":12,"linkType":13,"id":14},{"sys":26111},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26113},{"url":518,"details":26114,"fileName":524,"contentType":525},{"size":520,"image":26115},{"width":522,"height":523},{"sys":26117,"fields":26120},{"id":26118,"createdAt":26119},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":26121,"slug":26122,"articleIntro":26121,"category":26123},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[26124],{"metadata":26125,"sys":26128,"fields":26135},{"tags":26126,"concepts":26127},[],[],{"space":26129,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26131,"publishedVersion":474,"revision":64,"contentType":26133,"locale":29},{"sys":26130},{"type":12,"linkType":13,"id":14},{"sys":26132},{"id":21,"type":12,"linkType":22},{"sys":26134},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26136,"metaTitle":484,"metaDescription":485,"mainTitle":26137,"subtitle":503,"heroImage":26152,"ctaButton":526,"ctaLink":527},[483],{"data":26138,"content":26139,"nodeType":458},{},[26140,26146],{"data":26141,"content":26142,"nodeType":496},{},[26143],{"data":26144,"marks":26145,"value":495,"nodeType":85},{},[],{"data":26147,"content":26148,"nodeType":94},{},[26149],{"data":26150,"marks":26151,"value":156,"nodeType":85},{},[],{"metadata":26153,"sys":26156,"fields":26161},{"tags":26154,"concepts":26155},[],[],{"space":26157,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26159,"publishedVersion":64,"revision":46,"locale":29},{"sys":26158},{"type":12,"linkType":13,"id":14},{"sys":26160},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26162},{"url":518,"details":26163,"fileName":524,"contentType":525},{"size":520,"image":26164},{"width":522,"height":523},{"sys":26166,"fields":26169},{"id":26167,"createdAt":26168},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":26170,"slug":26171,"articleIntro":26170,"category":26172},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[26173],{"metadata":26174,"sys":26177,"fields":26184},{"tags":26175,"concepts":26176},[],[],{"space":26178,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26180,"publishedVersion":474,"revision":64,"contentType":26182,"locale":29},{"sys":26179},{"type":12,"linkType":13,"id":14},{"sys":26181},{"id":21,"type":12,"linkType":22},{"sys":26183},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26185,"metaTitle":484,"metaDescription":485,"mainTitle":26186,"subtitle":503,"heroImage":26201,"ctaButton":526,"ctaLink":527},[483],{"data":26187,"content":26188,"nodeType":458},{},[26189,26195],{"data":26190,"content":26191,"nodeType":496},{},[26192],{"data":26193,"marks":26194,"value":495,"nodeType":85},{},[],{"data":26196,"content":26197,"nodeType":94},{},[26198],{"data":26199,"marks":26200,"value":156,"nodeType":85},{},[],{"metadata":26202,"sys":26205,"fields":26210},{"tags":26203,"concepts":26204},[],[],{"space":26206,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26208,"publishedVersion":64,"revision":46,"locale":29},{"sys":26207},{"type":12,"linkType":13,"id":14},{"sys":26209},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26211},{"url":518,"details":26212,"fileName":524,"contentType":525},{"size":520,"image":26213},{"width":522,"height":523},{"sys":26215,"fields":26218},{"id":26216,"createdAt":26217},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":26219,"slug":26220,"articleIntro":26219,"category":26221},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[26222],{"metadata":26223,"sys":26226,"fields":26233},{"tags":26224,"concepts":26225},[],[],{"space":26227,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26229,"publishedVersion":474,"revision":64,"contentType":26231,"locale":29},{"sys":26228},{"type":12,"linkType":13,"id":14},{"sys":26230},{"id":21,"type":12,"linkType":22},{"sys":26232},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26234,"metaTitle":484,"metaDescription":485,"mainTitle":26235,"subtitle":503,"heroImage":26250,"ctaButton":526,"ctaLink":527},[483],{"data":26236,"content":26237,"nodeType":458},{},[26238,26244],{"data":26239,"content":26240,"nodeType":496},{},[26241],{"data":26242,"marks":26243,"value":495,"nodeType":85},{},[],{"data":26245,"content":26246,"nodeType":94},{},[26247],{"data":26248,"marks":26249,"value":156,"nodeType":85},{},[],{"metadata":26251,"sys":26254,"fields":26259},{"tags":26252,"concepts":26253},[],[],{"space":26255,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26257,"publishedVersion":64,"revision":46,"locale":29},{"sys":26256},{"type":12,"linkType":13,"id":14},{"sys":26258},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26260},{"url":518,"details":26261,"fileName":524,"contentType":525},{"size":520,"image":26262},{"width":522,"height":523},{"sys":26264,"fields":26267},{"id":26265,"createdAt":26266},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":26268,"slug":26269,"articleIntro":26268,"category":26270},"206 - Droit au bail","compte-206-droit-au-bail",[26271],{"metadata":26272,"sys":26275,"fields":26282},{"tags":26273,"concepts":26274},[],[],{"space":26276,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26278,"publishedVersion":474,"revision":64,"contentType":26280,"locale":29},{"sys":26277},{"type":12,"linkType":13,"id":14},{"sys":26279},{"id":21,"type":12,"linkType":22},{"sys":26281},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26283,"metaTitle":484,"metaDescription":485,"mainTitle":26284,"subtitle":503,"heroImage":26299,"ctaButton":526,"ctaLink":527},[483],{"data":26285,"content":26286,"nodeType":458},{},[26287,26293],{"data":26288,"content":26289,"nodeType":496},{},[26290],{"data":26291,"marks":26292,"value":495,"nodeType":85},{},[],{"data":26294,"content":26295,"nodeType":94},{},[26296],{"data":26297,"marks":26298,"value":156,"nodeType":85},{},[],{"metadata":26300,"sys":26303,"fields":26308},{"tags":26301,"concepts":26302},[],[],{"space":26304,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26306,"publishedVersion":64,"revision":46,"locale":29},{"sys":26305},{"type":12,"linkType":13,"id":14},{"sys":26307},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26309},{"url":518,"details":26310,"fileName":524,"contentType":525},{"size":520,"image":26311},{"width":522,"height":523},{"sys":26313,"fields":26316},{"id":26314,"createdAt":26315},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":26317,"slug":26318,"articleIntro":26317,"category":26319},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[26320],{"metadata":26321,"sys":26324,"fields":26331},{"tags":26322,"concepts":26323},[],[],{"space":26325,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26327,"publishedVersion":474,"revision":64,"contentType":26329,"locale":29},{"sys":26326},{"type":12,"linkType":13,"id":14},{"sys":26328},{"id":21,"type":12,"linkType":22},{"sys":26330},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26332,"metaTitle":484,"metaDescription":485,"mainTitle":26333,"subtitle":503,"heroImage":26348,"ctaButton":526,"ctaLink":527},[483],{"data":26334,"content":26335,"nodeType":458},{},[26336,26342],{"data":26337,"content":26338,"nodeType":496},{},[26339],{"data":26340,"marks":26341,"value":495,"nodeType":85},{},[],{"data":26343,"content":26344,"nodeType":94},{},[26345],{"data":26346,"marks":26347,"value":156,"nodeType":85},{},[],{"metadata":26349,"sys":26352,"fields":26357},{"tags":26350,"concepts":26351},[],[],{"space":26353,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26355,"publishedVersion":64,"revision":46,"locale":29},{"sys":26354},{"type":12,"linkType":13,"id":14},{"sys":26356},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26358},{"url":518,"details":26359,"fileName":524,"contentType":525},{"size":520,"image":26360},{"width":522,"height":523},{"sys":26362,"fields":26365},{"id":26363,"createdAt":26364},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":26366,"slug":26367,"articleIntro":26366,"category":26368},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[26369],{"metadata":26370,"sys":26373,"fields":26380},{"tags":26371,"concepts":26372},[],[],{"space":26374,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26376,"publishedVersion":474,"revision":64,"contentType":26378,"locale":29},{"sys":26375},{"type":12,"linkType":13,"id":14},{"sys":26377},{"id":21,"type":12,"linkType":22},{"sys":26379},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26381,"metaTitle":484,"metaDescription":485,"mainTitle":26382,"subtitle":503,"heroImage":26397,"ctaButton":526,"ctaLink":527},[483],{"data":26383,"content":26384,"nodeType":458},{},[26385,26391],{"data":26386,"content":26387,"nodeType":496},{},[26388],{"data":26389,"marks":26390,"value":495,"nodeType":85},{},[],{"data":26392,"content":26393,"nodeType":94},{},[26394],{"data":26395,"marks":26396,"value":156,"nodeType":85},{},[],{"metadata":26398,"sys":26401,"fields":26406},{"tags":26399,"concepts":26400},[],[],{"space":26402,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26404,"publishedVersion":64,"revision":46,"locale":29},{"sys":26403},{"type":12,"linkType":13,"id":14},{"sys":26405},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26407},{"url":518,"details":26408,"fileName":524,"contentType":525},{"size":520,"image":26409},{"width":522,"height":523},{"sys":26411,"fields":26414},{"id":26412,"createdAt":26413},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":26415,"slug":26416,"articleIntro":26415,"category":26417},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[26418],{"metadata":26419,"sys":26422,"fields":26429},{"tags":26420,"concepts":26421},[],[],{"space":26423,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26425,"publishedVersion":474,"revision":64,"contentType":26427,"locale":29},{"sys":26424},{"type":12,"linkType":13,"id":14},{"sys":26426},{"id":21,"type":12,"linkType":22},{"sys":26428},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26430,"metaTitle":484,"metaDescription":485,"mainTitle":26431,"subtitle":503,"heroImage":26446,"ctaButton":526,"ctaLink":527},[483],{"data":26432,"content":26433,"nodeType":458},{},[26434,26440],{"data":26435,"content":26436,"nodeType":496},{},[26437],{"data":26438,"marks":26439,"value":495,"nodeType":85},{},[],{"data":26441,"content":26442,"nodeType":94},{},[26443],{"data":26444,"marks":26445,"value":156,"nodeType":85},{},[],{"metadata":26447,"sys":26450,"fields":26455},{"tags":26448,"concepts":26449},[],[],{"space":26451,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26453,"publishedVersion":64,"revision":46,"locale":29},{"sys":26452},{"type":12,"linkType":13,"id":14},{"sys":26454},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26456},{"url":518,"details":26457,"fileName":524,"contentType":525},{"size":520,"image":26458},{"width":522,"height":523},{"sys":26460,"fields":26463},{"id":26461,"createdAt":26462},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":26464,"slug":26465,"articleIntro":26464,"category":26466},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[26467],{"metadata":26468,"sys":26471,"fields":26478},{"tags":26469,"concepts":26470},[],[],{"space":26472,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26474,"publishedVersion":474,"revision":64,"contentType":26476,"locale":29},{"sys":26473},{"type":12,"linkType":13,"id":14},{"sys":26475},{"id":21,"type":12,"linkType":22},{"sys":26477},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26479,"metaTitle":484,"metaDescription":485,"mainTitle":26480,"subtitle":503,"heroImage":26495,"ctaButton":526,"ctaLink":527},[483],{"data":26481,"content":26482,"nodeType":458},{},[26483,26489],{"data":26484,"content":26485,"nodeType":496},{},[26486],{"data":26487,"marks":26488,"value":495,"nodeType":85},{},[],{"data":26490,"content":26491,"nodeType":94},{},[26492],{"data":26493,"marks":26494,"value":156,"nodeType":85},{},[],{"metadata":26496,"sys":26499,"fields":26504},{"tags":26497,"concepts":26498},[],[],{"space":26500,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26502,"publishedVersion":64,"revision":46,"locale":29},{"sys":26501},{"type":12,"linkType":13,"id":14},{"sys":26503},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26505},{"url":518,"details":26506,"fileName":524,"contentType":525},{"size":520,"image":26507},{"width":522,"height":523},{"sys":26509,"fields":26512},{"id":26510,"createdAt":26511},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":26513,"slug":26514,"articleIntro":-1,"category":26515},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[26516],{"metadata":26517,"sys":26520,"fields":26527},{"tags":26518,"concepts":26519},[],[],{"space":26521,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26523,"publishedVersion":474,"revision":64,"contentType":26525,"locale":29},{"sys":26522},{"type":12,"linkType":13,"id":14},{"sys":26524},{"id":21,"type":12,"linkType":22},{"sys":26526},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26528,"metaTitle":484,"metaDescription":485,"mainTitle":26529,"subtitle":503,"heroImage":26544,"ctaButton":526,"ctaLink":527},[483],{"data":26530,"content":26531,"nodeType":458},{},[26532,26538],{"data":26533,"content":26534,"nodeType":496},{},[26535],{"data":26536,"marks":26537,"value":495,"nodeType":85},{},[],{"data":26539,"content":26540,"nodeType":94},{},[26541],{"data":26542,"marks":26543,"value":156,"nodeType":85},{},[],{"metadata":26545,"sys":26548,"fields":26553},{"tags":26546,"concepts":26547},[],[],{"space":26549,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26551,"publishedVersion":64,"revision":46,"locale":29},{"sys":26550},{"type":12,"linkType":13,"id":14},{"sys":26552},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26554},{"url":518,"details":26555,"fileName":524,"contentType":525},{"size":520,"image":26556},{"width":522,"height":523},{"sys":26558,"fields":26561},{"id":26559,"createdAt":26560},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":26562,"slug":26563,"articleIntro":26562,"category":26564},"Compte 503 - Actions","compte-503-actions",[26565],{"metadata":26566,"sys":26569,"fields":26576},{"tags":26567,"concepts":26568},[],[],{"space":26570,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26572,"publishedVersion":474,"revision":64,"contentType":26574,"locale":29},{"sys":26571},{"type":12,"linkType":13,"id":14},{"sys":26573},{"id":21,"type":12,"linkType":22},{"sys":26575},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26577,"metaTitle":484,"metaDescription":485,"mainTitle":26578,"subtitle":503,"heroImage":26593,"ctaButton":526,"ctaLink":527},[483],{"data":26579,"content":26580,"nodeType":458},{},[26581,26587],{"data":26582,"content":26583,"nodeType":496},{},[26584],{"data":26585,"marks":26586,"value":495,"nodeType":85},{},[],{"data":26588,"content":26589,"nodeType":94},{},[26590],{"data":26591,"marks":26592,"value":156,"nodeType":85},{},[],{"metadata":26594,"sys":26597,"fields":26602},{"tags":26595,"concepts":26596},[],[],{"space":26598,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26600,"publishedVersion":64,"revision":46,"locale":29},{"sys":26599},{"type":12,"linkType":13,"id":14},{"sys":26601},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26603},{"url":518,"details":26604,"fileName":524,"contentType":525},{"size":520,"image":26605},{"width":522,"height":523},{"sys":26607,"fields":26610},{"id":26608,"createdAt":26609},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":26611,"slug":26612,"articleIntro":26611,"category":26613},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[26614],{"metadata":26615,"sys":26618,"fields":26625},{"tags":26616,"concepts":26617},[],[],{"space":26619,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26621,"publishedVersion":474,"revision":64,"contentType":26623,"locale":29},{"sys":26620},{"type":12,"linkType":13,"id":14},{"sys":26622},{"id":21,"type":12,"linkType":22},{"sys":26624},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26626,"metaTitle":484,"metaDescription":485,"mainTitle":26627,"subtitle":503,"heroImage":26642,"ctaButton":526,"ctaLink":527},[483],{"data":26628,"content":26629,"nodeType":458},{},[26630,26636],{"data":26631,"content":26632,"nodeType":496},{},[26633],{"data":26634,"marks":26635,"value":495,"nodeType":85},{},[],{"data":26637,"content":26638,"nodeType":94},{},[26639],{"data":26640,"marks":26641,"value":156,"nodeType":85},{},[],{"metadata":26643,"sys":26646,"fields":26651},{"tags":26644,"concepts":26645},[],[],{"space":26647,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26649,"publishedVersion":64,"revision":46,"locale":29},{"sys":26648},{"type":12,"linkType":13,"id":14},{"sys":26650},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26652},{"url":518,"details":26653,"fileName":524,"contentType":525},{"size":520,"image":26654},{"width":522,"height":523},{"sys":26656,"fields":26659},{"id":26657,"createdAt":26658},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":26660,"slug":26661,"articleIntro":-1,"category":26662},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[26663],{"metadata":26664,"sys":26667,"fields":26674},{"tags":26665,"concepts":26666},[],[],{"space":26668,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26670,"publishedVersion":474,"revision":64,"contentType":26672,"locale":29},{"sys":26669},{"type":12,"linkType":13,"id":14},{"sys":26671},{"id":21,"type":12,"linkType":22},{"sys":26673},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26675,"metaTitle":484,"metaDescription":485,"mainTitle":26676,"subtitle":503,"heroImage":26691,"ctaButton":526,"ctaLink":527},[483],{"data":26677,"content":26678,"nodeType":458},{},[26679,26685],{"data":26680,"content":26681,"nodeType":496},{},[26682],{"data":26683,"marks":26684,"value":495,"nodeType":85},{},[],{"data":26686,"content":26687,"nodeType":94},{},[26688],{"data":26689,"marks":26690,"value":156,"nodeType":85},{},[],{"metadata":26692,"sys":26695,"fields":26700},{"tags":26693,"concepts":26694},[],[],{"space":26696,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26698,"publishedVersion":64,"revision":46,"locale":29},{"sys":26697},{"type":12,"linkType":13,"id":14},{"sys":26699},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26701},{"url":518,"details":26702,"fileName":524,"contentType":525},{"size":520,"image":26703},{"width":522,"height":523},{"sys":26705,"fields":26708},{"id":26706,"createdAt":26707},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":26709,"slug":26710,"articleIntro":26709,"category":26711},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[26712],{"metadata":26713,"sys":26716,"fields":26723},{"tags":26714,"concepts":26715},[],[],{"space":26717,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26719,"publishedVersion":474,"revision":64,"contentType":26721,"locale":29},{"sys":26718},{"type":12,"linkType":13,"id":14},{"sys":26720},{"id":21,"type":12,"linkType":22},{"sys":26722},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26724,"metaTitle":484,"metaDescription":485,"mainTitle":26725,"subtitle":503,"heroImage":26740,"ctaButton":526,"ctaLink":527},[483],{"data":26726,"content":26727,"nodeType":458},{},[26728,26734],{"data":26729,"content":26730,"nodeType":496},{},[26731],{"data":26732,"marks":26733,"value":495,"nodeType":85},{},[],{"data":26735,"content":26736,"nodeType":94},{},[26737],{"data":26738,"marks":26739,"value":156,"nodeType":85},{},[],{"metadata":26741,"sys":26744,"fields":26749},{"tags":26742,"concepts":26743},[],[],{"space":26745,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26747,"publishedVersion":64,"revision":46,"locale":29},{"sys":26746},{"type":12,"linkType":13,"id":14},{"sys":26748},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26750},{"url":518,"details":26751,"fileName":524,"contentType":525},{"size":520,"image":26752},{"width":522,"height":523},{"sys":26754,"fields":26757},{"id":26755,"createdAt":26756},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":26758,"slug":26759,"articleIntro":26758,"category":26760},"698 - Intégration fiscale","compte-698-integration-fiscale",[26761],{"metadata":26762,"sys":26765,"fields":26772},{"tags":26763,"concepts":26764},[],[],{"space":26766,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26768,"publishedVersion":474,"revision":64,"contentType":26770,"locale":29},{"sys":26767},{"type":12,"linkType":13,"id":14},{"sys":26769},{"id":21,"type":12,"linkType":22},{"sys":26771},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26773,"metaTitle":484,"metaDescription":485,"mainTitle":26774,"subtitle":503,"heroImage":26789,"ctaButton":526,"ctaLink":527},[483],{"data":26775,"content":26776,"nodeType":458},{},[26777,26783],{"data":26778,"content":26779,"nodeType":496},{},[26780],{"data":26781,"marks":26782,"value":495,"nodeType":85},{},[],{"data":26784,"content":26785,"nodeType":94},{},[26786],{"data":26787,"marks":26788,"value":156,"nodeType":85},{},[],{"metadata":26790,"sys":26793,"fields":26798},{"tags":26791,"concepts":26792},[],[],{"space":26794,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26796,"publishedVersion":64,"revision":46,"locale":29},{"sys":26795},{"type":12,"linkType":13,"id":14},{"sys":26797},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26799},{"url":518,"details":26800,"fileName":524,"contentType":525},{"size":520,"image":26801},{"width":522,"height":523},{"sys":26803,"fields":26806},{"id":26804,"createdAt":26805},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":26807,"slug":26808,"articleIntro":-1,"category":26809},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[26810],{"metadata":26811,"sys":26814,"fields":26821},{"tags":26812,"concepts":26813},[],[],{"space":26815,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26817,"publishedVersion":474,"revision":64,"contentType":26819,"locale":29},{"sys":26816},{"type":12,"linkType":13,"id":14},{"sys":26818},{"id":21,"type":12,"linkType":22},{"sys":26820},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26822,"metaTitle":484,"metaDescription":485,"mainTitle":26823,"subtitle":503,"heroImage":26838,"ctaButton":526,"ctaLink":527},[483],{"data":26824,"content":26825,"nodeType":458},{},[26826,26832],{"data":26827,"content":26828,"nodeType":496},{},[26829],{"data":26830,"marks":26831,"value":495,"nodeType":85},{},[],{"data":26833,"content":26834,"nodeType":94},{},[26835],{"data":26836,"marks":26837,"value":156,"nodeType":85},{},[],{"metadata":26839,"sys":26842,"fields":26847},{"tags":26840,"concepts":26841},[],[],{"space":26843,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26845,"publishedVersion":64,"revision":46,"locale":29},{"sys":26844},{"type":12,"linkType":13,"id":14},{"sys":26846},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26848},{"url":518,"details":26849,"fileName":524,"contentType":525},{"size":520,"image":26850},{"width":522,"height":523},{"sys":26852,"fields":26855},{"id":26853,"createdAt":26854},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":26856,"slug":26857,"articleIntro":26856,"category":26858},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[26859],{"metadata":26860,"sys":26863,"fields":26870},{"tags":26861,"concepts":26862},[],[],{"space":26864,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26866,"publishedVersion":474,"revision":64,"contentType":26868,"locale":29},{"sys":26865},{"type":12,"linkType":13,"id":14},{"sys":26867},{"id":21,"type":12,"linkType":22},{"sys":26869},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26871,"metaTitle":484,"metaDescription":485,"mainTitle":26872,"subtitle":503,"heroImage":26887,"ctaButton":526,"ctaLink":527},[483],{"data":26873,"content":26874,"nodeType":458},{},[26875,26881],{"data":26876,"content":26877,"nodeType":496},{},[26878],{"data":26879,"marks":26880,"value":495,"nodeType":85},{},[],{"data":26882,"content":26883,"nodeType":94},{},[26884],{"data":26885,"marks":26886,"value":156,"nodeType":85},{},[],{"metadata":26888,"sys":26891,"fields":26896},{"tags":26889,"concepts":26890},[],[],{"space":26892,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26894,"publishedVersion":64,"revision":46,"locale":29},{"sys":26893},{"type":12,"linkType":13,"id":14},{"sys":26895},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26897},{"url":518,"details":26898,"fileName":524,"contentType":525},{"size":520,"image":26899},{"width":522,"height":523},{"sys":26901,"fields":26904},{"id":26902,"createdAt":26903},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":26905,"slug":26906,"articleIntro":26905,"category":26907},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[26908],{"metadata":26909,"sys":26912,"fields":26919},{"tags":26910,"concepts":26911},[],[],{"space":26913,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26915,"publishedVersion":474,"revision":64,"contentType":26917,"locale":29},{"sys":26914},{"type":12,"linkType":13,"id":14},{"sys":26916},{"id":21,"type":12,"linkType":22},{"sys":26918},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26920,"metaTitle":484,"metaDescription":485,"mainTitle":26921,"subtitle":503,"heroImage":26936,"ctaButton":526,"ctaLink":527},[483],{"data":26922,"content":26923,"nodeType":458},{},[26924,26930],{"data":26925,"content":26926,"nodeType":496},{},[26927],{"data":26928,"marks":26929,"value":495,"nodeType":85},{},[],{"data":26931,"content":26932,"nodeType":94},{},[26933],{"data":26934,"marks":26935,"value":156,"nodeType":85},{},[],{"metadata":26937,"sys":26940,"fields":26945},{"tags":26938,"concepts":26939},[],[],{"space":26941,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26943,"publishedVersion":64,"revision":46,"locale":29},{"sys":26942},{"type":12,"linkType":13,"id":14},{"sys":26944},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26946},{"url":518,"details":26947,"fileName":524,"contentType":525},{"size":520,"image":26948},{"width":522,"height":523},{"sys":26950,"fields":26953},{"id":26951,"createdAt":26952},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":26954,"slug":26955,"articleIntro":26954,"category":26956},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[26957],{"metadata":26958,"sys":26961,"fields":26968},{"tags":26959,"concepts":26960},[],[],{"space":26962,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":26964,"publishedVersion":474,"revision":64,"contentType":26966,"locale":29},{"sys":26963},{"type":12,"linkType":13,"id":14},{"sys":26965},{"id":21,"type":12,"linkType":22},{"sys":26967},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":26969,"metaTitle":484,"metaDescription":485,"mainTitle":26970,"subtitle":503,"heroImage":26985,"ctaButton":526,"ctaLink":527},[483],{"data":26971,"content":26972,"nodeType":458},{},[26973,26979],{"data":26974,"content":26975,"nodeType":496},{},[26976],{"data":26977,"marks":26978,"value":495,"nodeType":85},{},[],{"data":26980,"content":26981,"nodeType":94},{},[26982],{"data":26983,"marks":26984,"value":156,"nodeType":85},{},[],{"metadata":26986,"sys":26989,"fields":26994},{"tags":26987,"concepts":26988},[],[],{"space":26990,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":26992,"publishedVersion":64,"revision":46,"locale":29},{"sys":26991},{"type":12,"linkType":13,"id":14},{"sys":26993},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":26995},{"url":518,"details":26996,"fileName":524,"contentType":525},{"size":520,"image":26997},{"width":522,"height":523},{"sys":26999,"fields":27002},{"id":27000,"createdAt":27001},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":27003,"slug":27004,"articleIntro":-1,"category":27005},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[27006],{"metadata":27007,"sys":27010,"fields":27017},{"tags":27008,"concepts":27009},[],[],{"space":27011,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27013,"publishedVersion":474,"revision":64,"contentType":27015,"locale":29},{"sys":27012},{"type":12,"linkType":13,"id":14},{"sys":27014},{"id":21,"type":12,"linkType":22},{"sys":27016},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27018,"metaTitle":484,"metaDescription":485,"mainTitle":27019,"subtitle":503,"heroImage":27034,"ctaButton":526,"ctaLink":527},[483],{"data":27020,"content":27021,"nodeType":458},{},[27022,27028],{"data":27023,"content":27024,"nodeType":496},{},[27025],{"data":27026,"marks":27027,"value":495,"nodeType":85},{},[],{"data":27029,"content":27030,"nodeType":94},{},[27031],{"data":27032,"marks":27033,"value":156,"nodeType":85},{},[],{"metadata":27035,"sys":27038,"fields":27043},{"tags":27036,"concepts":27037},[],[],{"space":27039,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27041,"publishedVersion":64,"revision":46,"locale":29},{"sys":27040},{"type":12,"linkType":13,"id":14},{"sys":27042},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27044},{"url":518,"details":27045,"fileName":524,"contentType":525},{"size":520,"image":27046},{"width":522,"height":523},{"sys":27048,"fields":27051},{"id":27049,"createdAt":27050},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":27052,"slug":27053,"articleIntro":-1,"category":27054},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[27055],{"metadata":27056,"sys":27059,"fields":27066},{"tags":27057,"concepts":27058},[],[],{"space":27060,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27062,"publishedVersion":474,"revision":64,"contentType":27064,"locale":29},{"sys":27061},{"type":12,"linkType":13,"id":14},{"sys":27063},{"id":21,"type":12,"linkType":22},{"sys":27065},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27067,"metaTitle":484,"metaDescription":485,"mainTitle":27068,"subtitle":503,"heroImage":27083,"ctaButton":526,"ctaLink":527},[483],{"data":27069,"content":27070,"nodeType":458},{},[27071,27077],{"data":27072,"content":27073,"nodeType":496},{},[27074],{"data":27075,"marks":27076,"value":495,"nodeType":85},{},[],{"data":27078,"content":27079,"nodeType":94},{},[27080],{"data":27081,"marks":27082,"value":156,"nodeType":85},{},[],{"metadata":27084,"sys":27087,"fields":27092},{"tags":27085,"concepts":27086},[],[],{"space":27088,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27090,"publishedVersion":64,"revision":46,"locale":29},{"sys":27089},{"type":12,"linkType":13,"id":14},{"sys":27091},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27093},{"url":518,"details":27094,"fileName":524,"contentType":525},{"size":520,"image":27095},{"width":522,"height":523},{"sys":27097,"fields":27100},{"id":27098,"createdAt":27099},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":27101,"slug":27102,"articleIntro":27101,"category":27103},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[27104],{"metadata":27105,"sys":27108,"fields":27115},{"tags":27106,"concepts":27107},[],[],{"space":27109,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27111,"publishedVersion":474,"revision":64,"contentType":27113,"locale":29},{"sys":27110},{"type":12,"linkType":13,"id":14},{"sys":27112},{"id":21,"type":12,"linkType":22},{"sys":27114},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27116,"metaTitle":484,"metaDescription":485,"mainTitle":27117,"subtitle":503,"heroImage":27132,"ctaButton":526,"ctaLink":527},[483],{"data":27118,"content":27119,"nodeType":458},{},[27120,27126],{"data":27121,"content":27122,"nodeType":496},{},[27123],{"data":27124,"marks":27125,"value":495,"nodeType":85},{},[],{"data":27127,"content":27128,"nodeType":94},{},[27129],{"data":27130,"marks":27131,"value":156,"nodeType":85},{},[],{"metadata":27133,"sys":27136,"fields":27141},{"tags":27134,"concepts":27135},[],[],{"space":27137,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27139,"publishedVersion":64,"revision":46,"locale":29},{"sys":27138},{"type":12,"linkType":13,"id":14},{"sys":27140},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27142},{"url":518,"details":27143,"fileName":524,"contentType":525},{"size":520,"image":27144},{"width":522,"height":523},{"sys":27146,"fields":27149},{"id":27147,"createdAt":27148},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":27150,"slug":27151,"articleIntro":-1,"category":27152},"Compte 66 - Charges financières","compte-66-charges-financieres",[27153],{"metadata":27154,"sys":27157,"fields":27164},{"tags":27155,"concepts":27156},[],[],{"space":27158,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27160,"publishedVersion":474,"revision":64,"contentType":27162,"locale":29},{"sys":27159},{"type":12,"linkType":13,"id":14},{"sys":27161},{"id":21,"type":12,"linkType":22},{"sys":27163},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27165,"metaTitle":484,"metaDescription":485,"mainTitle":27166,"subtitle":503,"heroImage":27181,"ctaButton":526,"ctaLink":527},[483],{"data":27167,"content":27168,"nodeType":458},{},[27169,27175],{"data":27170,"content":27171,"nodeType":496},{},[27172],{"data":27173,"marks":27174,"value":495,"nodeType":85},{},[],{"data":27176,"content":27177,"nodeType":94},{},[27178],{"data":27179,"marks":27180,"value":156,"nodeType":85},{},[],{"metadata":27182,"sys":27185,"fields":27190},{"tags":27183,"concepts":27184},[],[],{"space":27186,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27188,"publishedVersion":64,"revision":46,"locale":29},{"sys":27187},{"type":12,"linkType":13,"id":14},{"sys":27189},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27191},{"url":518,"details":27192,"fileName":524,"contentType":525},{"size":520,"image":27193},{"width":522,"height":523},{"sys":27195,"fields":27198},{"id":27196,"createdAt":27197},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":27199,"slug":27200,"articleIntro":27199,"category":27201},"472 - Comptes d'attente","compte-472-comptes-d-attente",[27202],{"metadata":27203,"sys":27206,"fields":27213},{"tags":27204,"concepts":27205},[],[],{"space":27207,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27209,"publishedVersion":474,"revision":64,"contentType":27211,"locale":29},{"sys":27208},{"type":12,"linkType":13,"id":14},{"sys":27210},{"id":21,"type":12,"linkType":22},{"sys":27212},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27214,"metaTitle":484,"metaDescription":485,"mainTitle":27215,"subtitle":503,"heroImage":27230,"ctaButton":526,"ctaLink":527},[483],{"data":27216,"content":27217,"nodeType":458},{},[27218,27224],{"data":27219,"content":27220,"nodeType":496},{},[27221],{"data":27222,"marks":27223,"value":495,"nodeType":85},{},[],{"data":27225,"content":27226,"nodeType":94},{},[27227],{"data":27228,"marks":27229,"value":156,"nodeType":85},{},[],{"metadata":27231,"sys":27234,"fields":27239},{"tags":27232,"concepts":27233},[],[],{"space":27235,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27237,"publishedVersion":64,"revision":46,"locale":29},{"sys":27236},{"type":12,"linkType":13,"id":14},{"sys":27238},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27240},{"url":518,"details":27241,"fileName":524,"contentType":525},{"size":520,"image":27242},{"width":522,"height":523},{"sys":27244,"fields":27247},{"id":27245,"createdAt":27246},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":27248,"slug":27249,"articleIntro":27248,"category":27250},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[27251],{"metadata":27252,"sys":27255,"fields":27262},{"tags":27253,"concepts":27254},[],[],{"space":27256,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27258,"publishedVersion":474,"revision":64,"contentType":27260,"locale":29},{"sys":27257},{"type":12,"linkType":13,"id":14},{"sys":27259},{"id":21,"type":12,"linkType":22},{"sys":27261},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27263,"metaTitle":484,"metaDescription":485,"mainTitle":27264,"subtitle":503,"heroImage":27279,"ctaButton":526,"ctaLink":527},[483],{"data":27265,"content":27266,"nodeType":458},{},[27267,27273],{"data":27268,"content":27269,"nodeType":496},{},[27270],{"data":27271,"marks":27272,"value":495,"nodeType":85},{},[],{"data":27274,"content":27275,"nodeType":94},{},[27276],{"data":27277,"marks":27278,"value":156,"nodeType":85},{},[],{"metadata":27280,"sys":27283,"fields":27288},{"tags":27281,"concepts":27282},[],[],{"space":27284,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27286,"publishedVersion":64,"revision":46,"locale":29},{"sys":27285},{"type":12,"linkType":13,"id":14},{"sys":27287},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27289},{"url":518,"details":27290,"fileName":524,"contentType":525},{"size":520,"image":27291},{"width":522,"height":523},{"sys":27293,"fields":27296},{"id":27294,"createdAt":27295},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":27297,"slug":27298,"articleIntro":-1,"category":27299},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[27300],{"metadata":27301,"sys":27304,"fields":27311},{"tags":27302,"concepts":27303},[],[],{"space":27305,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27307,"publishedVersion":474,"revision":64,"contentType":27309,"locale":29},{"sys":27306},{"type":12,"linkType":13,"id":14},{"sys":27308},{"id":21,"type":12,"linkType":22},{"sys":27310},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27312,"metaTitle":484,"metaDescription":485,"mainTitle":27313,"subtitle":503,"heroImage":27328,"ctaButton":526,"ctaLink":527},[483],{"data":27314,"content":27315,"nodeType":458},{},[27316,27322],{"data":27317,"content":27318,"nodeType":496},{},[27319],{"data":27320,"marks":27321,"value":495,"nodeType":85},{},[],{"data":27323,"content":27324,"nodeType":94},{},[27325],{"data":27326,"marks":27327,"value":156,"nodeType":85},{},[],{"metadata":27329,"sys":27332,"fields":27337},{"tags":27330,"concepts":27331},[],[],{"space":27333,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27335,"publishedVersion":64,"revision":46,"locale":29},{"sys":27334},{"type":12,"linkType":13,"id":14},{"sys":27336},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27338},{"url":518,"details":27339,"fileName":524,"contentType":525},{"size":520,"image":27340},{"width":522,"height":523},{"sys":27342,"fields":27345},{"id":27343,"createdAt":27344},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":27346,"slug":27347,"articleIntro":27348,"category":27349},"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.",[27350],{"metadata":27351,"sys":27354,"fields":27361},{"tags":27352,"concepts":27353},[],[],{"space":27355,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27357,"publishedVersion":474,"revision":64,"contentType":27359,"locale":29},{"sys":27356},{"type":12,"linkType":13,"id":14},{"sys":27358},{"id":21,"type":12,"linkType":22},{"sys":27360},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27362,"metaTitle":484,"metaDescription":485,"mainTitle":27363,"subtitle":503,"heroImage":27378,"ctaButton":526,"ctaLink":527},[483],{"data":27364,"content":27365,"nodeType":458},{},[27366,27372],{"data":27367,"content":27368,"nodeType":496},{},[27369],{"data":27370,"marks":27371,"value":495,"nodeType":85},{},[],{"data":27373,"content":27374,"nodeType":94},{},[27375],{"data":27376,"marks":27377,"value":156,"nodeType":85},{},[],{"metadata":27379,"sys":27382,"fields":27387},{"tags":27380,"concepts":27381},[],[],{"space":27383,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27385,"publishedVersion":64,"revision":46,"locale":29},{"sys":27384},{"type":12,"linkType":13,"id":14},{"sys":27386},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27388},{"url":518,"details":27389,"fileName":524,"contentType":525},{"size":520,"image":27390},{"width":522,"height":523},{"sys":27392,"fields":27395},{"id":27393,"createdAt":27394},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":27396,"slug":27397,"articleIntro":27396,"category":27398},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[27399],{"metadata":27400,"sys":27403,"fields":27410},{"tags":27401,"concepts":27402},[],[],{"space":27404,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27406,"publishedVersion":474,"revision":64,"contentType":27408,"locale":29},{"sys":27405},{"type":12,"linkType":13,"id":14},{"sys":27407},{"id":21,"type":12,"linkType":22},{"sys":27409},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27411,"metaTitle":484,"metaDescription":485,"mainTitle":27412,"subtitle":503,"heroImage":27427,"ctaButton":526,"ctaLink":527},[483],{"data":27413,"content":27414,"nodeType":458},{},[27415,27421],{"data":27416,"content":27417,"nodeType":496},{},[27418],{"data":27419,"marks":27420,"value":495,"nodeType":85},{},[],{"data":27422,"content":27423,"nodeType":94},{},[27424],{"data":27425,"marks":27426,"value":156,"nodeType":85},{},[],{"metadata":27428,"sys":27431,"fields":27436},{"tags":27429,"concepts":27430},[],[],{"space":27432,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27434,"publishedVersion":64,"revision":46,"locale":29},{"sys":27433},{"type":12,"linkType":13,"id":14},{"sys":27435},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27437},{"url":518,"details":27438,"fileName":524,"contentType":525},{"size":520,"image":27439},{"width":522,"height":523},{"sys":27441,"fields":27444},{"id":27442,"createdAt":27443},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":27445,"slug":27446,"articleIntro":27445,"category":27447},"Compte 2184 - Mobilier","compte-2184-mobilier",[27448],{"metadata":27449,"sys":27452,"fields":27459},{"tags":27450,"concepts":27451},[],[],{"space":27453,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27455,"publishedVersion":474,"revision":64,"contentType":27457,"locale":29},{"sys":27454},{"type":12,"linkType":13,"id":14},{"sys":27456},{"id":21,"type":12,"linkType":22},{"sys":27458},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27460,"metaTitle":484,"metaDescription":485,"mainTitle":27461,"subtitle":503,"heroImage":27476,"ctaButton":526,"ctaLink":527},[483],{"data":27462,"content":27463,"nodeType":458},{},[27464,27470],{"data":27465,"content":27466,"nodeType":496},{},[27467],{"data":27468,"marks":27469,"value":495,"nodeType":85},{},[],{"data":27471,"content":27472,"nodeType":94},{},[27473],{"data":27474,"marks":27475,"value":156,"nodeType":85},{},[],{"metadata":27477,"sys":27480,"fields":27485},{"tags":27478,"concepts":27479},[],[],{"space":27481,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27483,"publishedVersion":64,"revision":46,"locale":29},{"sys":27482},{"type":12,"linkType":13,"id":14},{"sys":27484},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27486},{"url":518,"details":27487,"fileName":524,"contentType":525},{"size":520,"image":27488},{"width":522,"height":523},{"sys":27490,"fields":27493},{"id":27491,"createdAt":27492},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":27494,"slug":27495,"articleIntro":27494,"category":27496},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[27497],{"metadata":27498,"sys":27501,"fields":27508},{"tags":27499,"concepts":27500},[],[],{"space":27502,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27504,"publishedVersion":474,"revision":64,"contentType":27506,"locale":29},{"sys":27503},{"type":12,"linkType":13,"id":14},{"sys":27505},{"id":21,"type":12,"linkType":22},{"sys":27507},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27509,"metaTitle":484,"metaDescription":485,"mainTitle":27510,"subtitle":503,"heroImage":27525,"ctaButton":526,"ctaLink":527},[483],{"data":27511,"content":27512,"nodeType":458},{},[27513,27519],{"data":27514,"content":27515,"nodeType":496},{},[27516],{"data":27517,"marks":27518,"value":495,"nodeType":85},{},[],{"data":27520,"content":27521,"nodeType":94},{},[27522],{"data":27523,"marks":27524,"value":156,"nodeType":85},{},[],{"metadata":27526,"sys":27529,"fields":27534},{"tags":27527,"concepts":27528},[],[],{"space":27530,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27532,"publishedVersion":64,"revision":46,"locale":29},{"sys":27531},{"type":12,"linkType":13,"id":14},{"sys":27533},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27535},{"url":518,"details":27536,"fileName":524,"contentType":525},{"size":520,"image":27537},{"width":522,"height":523},{"sys":27539,"fields":27542},{"id":27540,"createdAt":27541},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":27543,"slug":27544,"articleIntro":27543,"category":27545},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[27546],{"metadata":27547,"sys":27550,"fields":27557},{"tags":27548,"concepts":27549},[],[],{"space":27551,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27553,"publishedVersion":474,"revision":64,"contentType":27555,"locale":29},{"sys":27552},{"type":12,"linkType":13,"id":14},{"sys":27554},{"id":21,"type":12,"linkType":22},{"sys":27556},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27558,"metaTitle":484,"metaDescription":485,"mainTitle":27559,"subtitle":503,"heroImage":27574,"ctaButton":526,"ctaLink":527},[483],{"data":27560,"content":27561,"nodeType":458},{},[27562,27568],{"data":27563,"content":27564,"nodeType":496},{},[27565],{"data":27566,"marks":27567,"value":495,"nodeType":85},{},[],{"data":27569,"content":27570,"nodeType":94},{},[27571],{"data":27572,"marks":27573,"value":156,"nodeType":85},{},[],{"metadata":27575,"sys":27578,"fields":27583},{"tags":27576,"concepts":27577},[],[],{"space":27579,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27581,"publishedVersion":64,"revision":46,"locale":29},{"sys":27580},{"type":12,"linkType":13,"id":14},{"sys":27582},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27584},{"url":518,"details":27585,"fileName":524,"contentType":525},{"size":520,"image":27586},{"width":522,"height":523},{"sys":27588,"fields":27591},{"id":27589,"createdAt":27590},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":27592,"slug":27593,"articleIntro":-1,"category":27594},"Compte 411 - Clients","compte-411-clients",[27595],{"metadata":27596,"sys":27599,"fields":27606},{"tags":27597,"concepts":27598},[],[],{"space":27600,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27602,"publishedVersion":474,"revision":64,"contentType":27604,"locale":29},{"sys":27601},{"type":12,"linkType":13,"id":14},{"sys":27603},{"id":21,"type":12,"linkType":22},{"sys":27605},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27607,"metaTitle":484,"metaDescription":485,"mainTitle":27608,"subtitle":503,"heroImage":27623,"ctaButton":526,"ctaLink":527},[483],{"data":27609,"content":27610,"nodeType":458},{},[27611,27617],{"data":27612,"content":27613,"nodeType":496},{},[27614],{"data":27615,"marks":27616,"value":495,"nodeType":85},{},[],{"data":27618,"content":27619,"nodeType":94},{},[27620],{"data":27621,"marks":27622,"value":156,"nodeType":85},{},[],{"metadata":27624,"sys":27627,"fields":27632},{"tags":27625,"concepts":27626},[],[],{"space":27628,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27630,"publishedVersion":64,"revision":46,"locale":29},{"sys":27629},{"type":12,"linkType":13,"id":14},{"sys":27631},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27633},{"url":518,"details":27634,"fileName":524,"contentType":525},{"size":520,"image":27635},{"width":522,"height":523},{"sys":27637,"fields":27640},{"id":27638,"createdAt":27639},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":27641,"slug":27642,"articleIntro":-1,"category":27643},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[27644],{"metadata":27645,"sys":27648,"fields":27655},{"tags":27646,"concepts":27647},[],[],{"space":27649,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27651,"publishedVersion":474,"revision":64,"contentType":27653,"locale":29},{"sys":27650},{"type":12,"linkType":13,"id":14},{"sys":27652},{"id":21,"type":12,"linkType":22},{"sys":27654},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27656,"metaTitle":484,"metaDescription":485,"mainTitle":27657,"subtitle":503,"heroImage":27672,"ctaButton":526,"ctaLink":527},[483],{"data":27658,"content":27659,"nodeType":458},{},[27660,27666],{"data":27661,"content":27662,"nodeType":496},{},[27663],{"data":27664,"marks":27665,"value":495,"nodeType":85},{},[],{"data":27667,"content":27668,"nodeType":94},{},[27669],{"data":27670,"marks":27671,"value":156,"nodeType":85},{},[],{"metadata":27673,"sys":27676,"fields":27681},{"tags":27674,"concepts":27675},[],[],{"space":27677,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27679,"publishedVersion":64,"revision":46,"locale":29},{"sys":27678},{"type":12,"linkType":13,"id":14},{"sys":27680},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27682},{"url":518,"details":27683,"fileName":524,"contentType":525},{"size":520,"image":27684},{"width":522,"height":523},{"sys":27686,"fields":27689},{"id":27687,"createdAt":27688},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":27690,"slug":27691,"articleIntro":27690,"category":27692},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[27693],{"metadata":27694,"sys":27697,"fields":27704},{"tags":27695,"concepts":27696},[],[],{"space":27698,"id":469,"type":16,"createdAt":470,"updatedAt":471,"environment":27700,"publishedVersion":474,"revision":64,"contentType":27702,"locale":29},{"sys":27699},{"type":12,"linkType":13,"id":14},{"sys":27701},{"id":21,"type":12,"linkType":22},{"sys":27703},{"type":12,"linkType":27,"id":477},{"contentfulName":479,"modelCategoryName":480,"slug":481,"contentTypeSlug":27705,"metaTitle":484,"metaDescription":485,"mainTitle":27706,"subtitle":503,"heroImage":27721,"ctaButton":526,"ctaLink":527},[483],{"data":27707,"content":27708,"nodeType":458},{},[27709,27715],{"data":27710,"content":27711,"nodeType":496},{},[27712],{"data":27713,"marks":27714,"value":495,"nodeType":85},{},[],{"data":27716,"content":27717,"nodeType":94},{},[27718],{"data":27719,"marks":27720,"value":156,"nodeType":85},{},[],{"metadata":27722,"sys":27725,"fields":27730},{"tags":27723,"concepts":27724},[],[],{"space":27726,"id":511,"type":60,"createdAt":512,"updatedAt":512,"environment":27728,"publishedVersion":64,"revision":46,"locale":29},{"sys":27727},{"type":12,"linkType":13,"id":14},{"sys":27729},{"id":21,"type":12,"linkType":22},{"title":516,"description":156,"file":27731},{"url":518,"details":27732,"fileName":524,"contentType":525},{"size":520,"image":27733},{"width":522,"height":523},1780085391327]