[{"data":1,"prerenderedAt":27655},["ShallowReactive",2],{"tip-plan-comptable-compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte":3,"plan-comptable-compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte-similars":449},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",{"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","ATbu2gvA2RDenxlxWSaj8","Entry","2025-05-27T14:02:09.277Z","2025-06-03T09:53:09.658Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":380,"faq_structured_data":381,"category":382},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,154,161,194,201,208,251,258,265,272,295,318,325,332,339,346],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6616 - Intérêts bancaires et sur opérations de financement (escompte,...)",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de charges financières dédié à l'enregistrement des intérêts liés aux opérations de financement bancaire à court terme",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6616 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6616 sert à enregistrer les charges d'intérêts liées aux opérations de financement bancaire à court terme et aux opérations d'escompte. Ce compte fait partie de la classe 6 (Charges) et plus précisément de la catégorie 66 (Charges financières) et de la sous-catégorie 661 (Charges d'intérêts).\n\nSelon le Plan Comptable Général 2025, ce compte permet spécifiquement d'enregistrer :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Les intérêts liés à l'escompte d'effets de commerce",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les agios et frais financiers sur opérations de financement à court terme",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les intérêts sur concours bancaires courants",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Les commissions et frais bancaires assimilables à des intérêts",[],{},{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le compte 6616 se distingue des autres comptes de charges d'intérêts comme :",[],{},{"nodeType":110,"data":162,"content":163},{},[164,174,184],{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"6611 : qui concerne les intérêts des emprunts et dettes assimilées (financement à moyen et long terme)",[],{},{"nodeType":114,"data":175,"content":176},{},[177],{"nodeType":87,"data":178,"content":179},{},[180],{"nodeType":82,"value":181,"marks":182,"data":183},"6615 : dédié aux intérêts des comptes courants et dépôts créditeurs",[],{},{"nodeType":114,"data":185,"content":186},{},[187],{"nodeType":87,"data":188,"content":189},{},[190],{"nodeType":82,"value":191,"marks":192,"data":193},"6617 : réservé aux intérêts des obligations cautionnées",[],{},{"nodeType":95,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Quand utiliser le compte 6616 ?",[],{},{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Le compte 6616 est utilisé dans plusieurs situations spécifiques liées aux opérations de financement bancaire à court terme :",[],{},{"nodeType":110,"data":209,"content":210},{},[211,221,231,241],{"nodeType":114,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Lors de l'escompte d'effets de commerce : quand une entreprise remet à l'escompte des effets de commerce (lettres de change, billets à ordre) à son établissement bancaire, les intérêts prélevés par la banque sont enregistrés au débit du compte 6616. L'écriture type consiste à créditer le compte 413 \"Clients - Effets à recevoir\" et à débiter un compte de trésorerie pour le montant net, la différence étant imputée au débit du 6616.",[],{},{"nodeType":114,"data":222,"content":223},{},[224],{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Pour les intérêts sur découverts bancaires : les agios et frais sur découverts bancaires autorisés sont enregistrés dans ce compte.",[],{},{"nodeType":114,"data":232,"content":233},{},[234],{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"Pour les frais financiers liés aux mobilisations de créances : lorsque l'entreprise utilise des solutions de financement comme l'affacturage ou la mobilisation de créances nées à l'étranger, les commissions financières associées peuvent être comptabilisées dans ce compte.",[],{},{"nodeType":114,"data":242,"content":243},{},[244],{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"Pour les intérêts sur les crédits de trésorerie à court terme : comme les crédits de campagne ou les facilités de caisse.",[],{},{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Le compte 6616 est généralement débité par le crédit d'un compte de tiers ou d'un compte financier, selon la nature de l'opération.",[],{},{"nodeType":95,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Quels sont les impacts fiscaux du compte 6616 ?",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"L'utilisation du compte 6616 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":273,"content":274},{},[275,285],{"nodeType":114,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Déductibilité fiscale : Les intérêts bancaires et sur opérations de financement enregistrés au compte 6616 constituent généralement des charges financières déductibles du résultat fiscal de l'entreprise, sous réserve des limitations prévues par la législation fiscale.",[],{},{"nodeType":114,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Limitations à la déductibilité : La déduction des charges financières peut être limitée dans certains cas, notamment :",[],{},{"nodeType":110,"data":296,"content":297},{},[298,308],{"nodeType":114,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Par les règles de sous-capitalisation qui limitent la déductibilité des intérêts versés à des entreprises liées",[],{},{"nodeType":114,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Par le plafonnement général de déduction des charges financières nettes pour les grandes entreprises",[],{},{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Justification des frais financiers : Pour être déductibles, ces frais doivent être justifiés par des documents bancaires précis (relevés, tableaux d'amortissement, bordereaux d'escompte) et correspondre à des opérations réelles engagées dans l'intérêt de l'entreprise.",[],{},{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"TVA non applicable : Les intérêts et agios bancaires sont généralement exonérés de TVA, contrairement à certaines commissions bancaires qui peuvent y être soumises.",[],{},{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Obligations déclaratives : Ces charges doivent figurer sur la liasse fiscale dans les charges financières et peuvent faire l'objet d'un suivi particulier lors d'un contrôle fiscal.",[],{},{"nodeType":95,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"3 points clés à retenir sur le compte 6616",[],{},{"nodeType":347,"data":348,"content":349},"ordered-list",{},[350,360,370],{"nodeType":114,"data":351,"content":352},{},[353],{"nodeType":87,"data":354,"content":355},{},[356],{"nodeType":82,"value":357,"marks":358,"data":359},"Le compte 6616 est spécifiquement dédié aux intérêts liés aux financements bancaires à court terme et opérations d'escompte, à distinguer des intérêts sur emprunts à moyen/long terme (compte 6611).",[],{},{"nodeType":114,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Son utilisation correcte permet de suivre précisément le coût du financement à court terme de l'entreprise et d'optimiser la gestion de trésorerie.",[],{},{"nodeType":114,"data":371,"content":372},{},[373],{"nodeType":87,"data":374,"content":375},{},[376],{"nodeType":82,"value":377,"marks":378,"data":379},"Les charges enregistrées sont généralement déductibles fiscalement mais doivent être justifiées par des documents bancaires probants et correspondre à des opérations réelles.",[],{},"compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",false,[383],{"metadata":384,"sys":387,"fields":399},{"tags":385,"concepts":386},[],[],{"space":388,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":393,"publishedVersion":395,"revision":62,"contentType":396,"locale":29},{"sys":389},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":394},{"id":21,"type":12,"linkType":22},24,{"sys":397},{"type":12,"linkType":27,"id":398},"category",{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":403,"metaTitle":405,"metaDescription":406,"mainTitle":407,"subtitle":424,"heroImage":425,"ctaButton":447,"ctaLink":448},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[404],"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":408,"content":409,"nodeType":74},{},[410,417],{"data":411,"content":412,"nodeType":78},{},[413],{"data":414,"marks":415,"value":416,"nodeType":82},{},[],"Plan comptable général",{"data":418,"content":419,"nodeType":87},{},[420],{"data":421,"marks":422,"value":423,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":426,"sys":429,"fields":436},{"tags":427,"concepts":428},[],[],{"space":430,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":434,"publishedVersion":62,"revision":44,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":435},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":438},"Facturation",{"url":439,"details":440,"fileName":445,"contentType":446},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":441,"image":442},246703,{"width":443,"height":444},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[450,499,548,597,646,695,744,793,842,891,940,989,1038,1087,1136,1185,1234,1283,1333,1382,1431,1480,1529,1578,1627,1676,1725,1774,1823,1872,1921,1970,2019,2068,2117,2166,2215,2264,2313,2362,2411,2461,2510,2559,2608,2657,2706,2755,2804,2853,2902,2951,3000,3049,3099,3148,3197,3246,3295,3344,3393,3442,3491,3540,3589,3638,3687,3736,3786,3835,3883,3932,3981,4030,4079,4128,4177,4226,4275,4324,4374,4423,4472,4521,4570,4619,4668,4717,4766,4815,4864,4913,4962,5011,5060,5109,5158,5207,5256,5305,5354,5403,5452,5501,5550,5599,5648,5697,5746,5795,5844,5893,5942,5991,6040,6089,6138,6187,6236,6285,6334,6383,6432,6481,6530,6579,6628,6677,6726,6775,6824,6873,6922,6972,7021,7070,7119,7168,7217,7266,7315,7364,7413,7462,7511,7560,7609,7659,7708,7757,7806,7855,7904,7953,8002,8052,8101,8150,8199,8248,8297,8346,8395,8444,8493,8542,8591,8640,8689,8738,8787,8836,8885,8934,8983,9032,9081,9130,9179,9228,9277,9326,9375,9424,9473,9522,9571,9620,9669,9718,9767,9816,9865,9914,9964,10013,10062,10111,10160,10209,10258,10307,10356,10405,10454,10503,10552,10601,10650,10699,10748,10797,10846,10895,10944,10993,11042,11091,11140,11189,11239,11288,11337,11386,11435,11484,11533,11582,11631,11680,11729,11778,11827,11876,11925,11974,12023,12072,12121,12170,12219,12268,12317,12366,12415,12464,12513,12562,12611,12660,12709,12757,12806,12855,12904,12953,13002,13051,13100,13149,13198,13247,13296,13345,13394,13443,13492,13542,13591,13640,13690,13739,13788,13837,13886,13935,13984,14033,14082,14132,14181,14230,14279,14328,14377,14426,14475,14524,14573,14622,14671,14720,14769,14818,14867,14916,14965,15014,15063,15112,15161,15210,15259,15308,15357,15406,15455,15504,15553,15602,15651,15700,15749,15798,15847,15896,15945,15994,16043,16092,16141,16190,16239,16288,16337,16386,16435,16484,16529,16578,16627,16676,16725,16774,16823,16872,16921,16970,17019,17068,17117,17166,17215,17264,17313,17362,17411,17460,17509,17557,17606,17655,17704,17753,17802,17851,17900,17949,17998,18047,18096,18145,18194,18243,18292,18341,18390,18439,18489,18538,18587,18636,18685,18734,18783,18832,18881,18930,18979,19028,19077,19126,19175,19224,19273,19323,19372,19421,19470,19519,19569,19618,19667,19716,19765,19814,19863,19912,19961,20010,20059,20108,20157,20206,20255,20304,20353,20402,20451,20500,20549,20598,20647,20696,20745,20794,20843,20892,20941,20990,21039,21088,21137,21186,21235,21284,21333,21382,21430,21479,21528,21577,21626,21675,21724,21773,21822,21871,21920,21969,22018,22067,22116,22165,22214,22263,22312,22361,22410,22459,22508,22557,22606,22655,22704,22753,22802,22851,22900,22949,22998,23047,23096,23145,23194,23243,23292,23341,23390,23439,23488,23537,23586,23635,23684,23733,23782,23831,23880,23929,23978,24027,24076,24125,24174,24223,24272,24321,24370,24419,24467,24516,24565,24614,24663,24711,24760,24809,24858,24907,24956,25005,25054,25103,25152,25201,25250,25299,25348,25397,25446,25496,25545,25594,25643,25692,25742,25791,25840,25889,25938,25987,26036,26085,26134,26183,26232,26281,26330,26379,26428,26477,26526,26575,26624,26673,26722,26771,26820,26869,26919,26968,27017,27066,27115,27164,27213,27262,27311,27360,27409,27458,27507,27556,27606],{"sys":451,"fields":454},{"id":452,"createdAt":453},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":455,"slug":456,"articleIntro":-1,"category":457},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[458],{"metadata":459,"sys":462,"fields":469},{"tags":460,"concepts":461},[],[],{"space":463,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":465,"publishedVersion":395,"revision":62,"contentType":467,"locale":29},{"sys":464},{"type":12,"linkType":13,"id":14},{"sys":466},{"id":21,"type":12,"linkType":22},{"sys":468},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":470,"metaTitle":405,"metaDescription":406,"mainTitle":471,"subtitle":424,"heroImage":486,"ctaButton":447,"ctaLink":448},[404],{"data":472,"content":473,"nodeType":74},{},[474,480],{"data":475,"content":476,"nodeType":78},{},[477],{"data":478,"marks":479,"value":416,"nodeType":82},{},[],{"data":481,"content":482,"nodeType":87},{},[483],{"data":484,"marks":485,"value":423,"nodeType":82},{},[],{"metadata":487,"sys":490,"fields":495},{"tags":488,"concepts":489},[],[],{"space":491,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":493,"publishedVersion":62,"revision":44,"locale":29},{"sys":492},{"type":12,"linkType":13,"id":14},{"sys":494},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":496},{"url":439,"details":497,"fileName":445,"contentType":446},{"size":441,"image":498},{"width":443,"height":444},{"sys":500,"fields":503},{"id":501,"createdAt":502},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":504,"slug":505,"articleIntro":504,"category":506},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[507],{"metadata":508,"sys":511,"fields":518},{"tags":509,"concepts":510},[],[],{"space":512,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":514,"publishedVersion":395,"revision":62,"contentType":516,"locale":29},{"sys":513},{"type":12,"linkType":13,"id":14},{"sys":515},{"id":21,"type":12,"linkType":22},{"sys":517},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":519,"metaTitle":405,"metaDescription":406,"mainTitle":520,"subtitle":424,"heroImage":535,"ctaButton":447,"ctaLink":448},[404],{"data":521,"content":522,"nodeType":74},{},[523,529],{"data":524,"content":525,"nodeType":78},{},[526],{"data":527,"marks":528,"value":416,"nodeType":82},{},[],{"data":530,"content":531,"nodeType":87},{},[532],{"data":533,"marks":534,"value":423,"nodeType":82},{},[],{"metadata":536,"sys":539,"fields":544},{"tags":537,"concepts":538},[],[],{"space":540,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":542,"publishedVersion":62,"revision":44,"locale":29},{"sys":541},{"type":12,"linkType":13,"id":14},{"sys":543},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":545},{"url":439,"details":546,"fileName":445,"contentType":446},{"size":441,"image":547},{"width":443,"height":444},{"sys":549,"fields":552},{"id":550,"createdAt":551},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":553,"slug":554,"articleIntro":553,"category":555},"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",[556],{"metadata":557,"sys":560,"fields":567},{"tags":558,"concepts":559},[],[],{"space":561,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":563,"publishedVersion":395,"revision":62,"contentType":565,"locale":29},{"sys":562},{"type":12,"linkType":13,"id":14},{"sys":564},{"id":21,"type":12,"linkType":22},{"sys":566},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":568,"metaTitle":405,"metaDescription":406,"mainTitle":569,"subtitle":424,"heroImage":584,"ctaButton":447,"ctaLink":448},[404],{"data":570,"content":571,"nodeType":74},{},[572,578],{"data":573,"content":574,"nodeType":78},{},[575],{"data":576,"marks":577,"value":416,"nodeType":82},{},[],{"data":579,"content":580,"nodeType":87},{},[581],{"data":582,"marks":583,"value":423,"nodeType":82},{},[],{"metadata":585,"sys":588,"fields":593},{"tags":586,"concepts":587},[],[],{"space":589,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":591,"publishedVersion":62,"revision":44,"locale":29},{"sys":590},{"type":12,"linkType":13,"id":14},{"sys":592},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":594},{"url":439,"details":595,"fileName":445,"contentType":446},{"size":441,"image":596},{"width":443,"height":444},{"sys":598,"fields":601},{"id":599,"createdAt":600},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":602,"slug":603,"articleIntro":602,"category":604},"Compte 614 - Charges locatives","compte-614-charges-locatives",[605],{"metadata":606,"sys":609,"fields":616},{"tags":607,"concepts":608},[],[],{"space":610,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":612,"publishedVersion":395,"revision":62,"contentType":614,"locale":29},{"sys":611},{"type":12,"linkType":13,"id":14},{"sys":613},{"id":21,"type":12,"linkType":22},{"sys":615},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":617,"metaTitle":405,"metaDescription":406,"mainTitle":618,"subtitle":424,"heroImage":633,"ctaButton":447,"ctaLink":448},[404],{"data":619,"content":620,"nodeType":74},{},[621,627],{"data":622,"content":623,"nodeType":78},{},[624],{"data":625,"marks":626,"value":416,"nodeType":82},{},[],{"data":628,"content":629,"nodeType":87},{},[630],{"data":631,"marks":632,"value":423,"nodeType":82},{},[],{"metadata":634,"sys":637,"fields":642},{"tags":635,"concepts":636},[],[],{"space":638,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":640,"publishedVersion":62,"revision":44,"locale":29},{"sys":639},{"type":12,"linkType":13,"id":14},{"sys":641},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":643},{"url":439,"details":644,"fileName":445,"contentType":446},{"size":441,"image":645},{"width":443,"height":444},{"sys":647,"fields":650},{"id":648,"createdAt":649},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":651,"slug":652,"articleIntro":651,"category":653},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[654],{"metadata":655,"sys":658,"fields":665},{"tags":656,"concepts":657},[],[],{"space":659,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":661,"publishedVersion":395,"revision":62,"contentType":663,"locale":29},{"sys":660},{"type":12,"linkType":13,"id":14},{"sys":662},{"id":21,"type":12,"linkType":22},{"sys":664},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":666,"metaTitle":405,"metaDescription":406,"mainTitle":667,"subtitle":424,"heroImage":682,"ctaButton":447,"ctaLink":448},[404],{"data":668,"content":669,"nodeType":74},{},[670,676],{"data":671,"content":672,"nodeType":78},{},[673],{"data":674,"marks":675,"value":416,"nodeType":82},{},[],{"data":677,"content":678,"nodeType":87},{},[679],{"data":680,"marks":681,"value":423,"nodeType":82},{},[],{"metadata":683,"sys":686,"fields":691},{"tags":684,"concepts":685},[],[],{"space":687,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":689,"publishedVersion":62,"revision":44,"locale":29},{"sys":688},{"type":12,"linkType":13,"id":14},{"sys":690},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":692},{"url":439,"details":693,"fileName":445,"contentType":446},{"size":441,"image":694},{"width":443,"height":444},{"sys":696,"fields":699},{"id":697,"createdAt":698},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":700,"slug":701,"articleIntro":700,"category":702},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[703],{"metadata":704,"sys":707,"fields":714},{"tags":705,"concepts":706},[],[],{"space":708,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":710,"publishedVersion":395,"revision":62,"contentType":712,"locale":29},{"sys":709},{"type":12,"linkType":13,"id":14},{"sys":711},{"id":21,"type":12,"linkType":22},{"sys":713},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":715,"metaTitle":405,"metaDescription":406,"mainTitle":716,"subtitle":424,"heroImage":731,"ctaButton":447,"ctaLink":448},[404],{"data":717,"content":718,"nodeType":74},{},[719,725],{"data":720,"content":721,"nodeType":78},{},[722],{"data":723,"marks":724,"value":416,"nodeType":82},{},[],{"data":726,"content":727,"nodeType":87},{},[728],{"data":729,"marks":730,"value":423,"nodeType":82},{},[],{"metadata":732,"sys":735,"fields":740},{"tags":733,"concepts":734},[],[],{"space":736,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":738,"publishedVersion":62,"revision":44,"locale":29},{"sys":737},{"type":12,"linkType":13,"id":14},{"sys":739},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":741},{"url":439,"details":742,"fileName":445,"contentType":446},{"size":441,"image":743},{"width":443,"height":444},{"sys":745,"fields":748},{"id":746,"createdAt":747},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":749,"slug":750,"articleIntro":-1,"category":751},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[752],{"metadata":753,"sys":756,"fields":763},{"tags":754,"concepts":755},[],[],{"space":757,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":759,"publishedVersion":395,"revision":62,"contentType":761,"locale":29},{"sys":758},{"type":12,"linkType":13,"id":14},{"sys":760},{"id":21,"type":12,"linkType":22},{"sys":762},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":764,"metaTitle":405,"metaDescription":406,"mainTitle":765,"subtitle":424,"heroImage":780,"ctaButton":447,"ctaLink":448},[404],{"data":766,"content":767,"nodeType":74},{},[768,774],{"data":769,"content":770,"nodeType":78},{},[771],{"data":772,"marks":773,"value":416,"nodeType":82},{},[],{"data":775,"content":776,"nodeType":87},{},[777],{"data":778,"marks":779,"value":423,"nodeType":82},{},[],{"metadata":781,"sys":784,"fields":789},{"tags":782,"concepts":783},[],[],{"space":785,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":787,"publishedVersion":62,"revision":44,"locale":29},{"sys":786},{"type":12,"linkType":13,"id":14},{"sys":788},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":790},{"url":439,"details":791,"fileName":445,"contentType":446},{"size":441,"image":792},{"width":443,"height":444},{"sys":794,"fields":797},{"id":795,"createdAt":796},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":798,"slug":799,"articleIntro":798,"category":800},"Compte 2184 - Mobilier","compte-2184-mobilier",[801],{"metadata":802,"sys":805,"fields":812},{"tags":803,"concepts":804},[],[],{"space":806,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":808,"publishedVersion":395,"revision":62,"contentType":810,"locale":29},{"sys":807},{"type":12,"linkType":13,"id":14},{"sys":809},{"id":21,"type":12,"linkType":22},{"sys":811},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":813,"metaTitle":405,"metaDescription":406,"mainTitle":814,"subtitle":424,"heroImage":829,"ctaButton":447,"ctaLink":448},[404],{"data":815,"content":816,"nodeType":74},{},[817,823],{"data":818,"content":819,"nodeType":78},{},[820],{"data":821,"marks":822,"value":416,"nodeType":82},{},[],{"data":824,"content":825,"nodeType":87},{},[826],{"data":827,"marks":828,"value":423,"nodeType":82},{},[],{"metadata":830,"sys":833,"fields":838},{"tags":831,"concepts":832},[],[],{"space":834,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":836,"publishedVersion":62,"revision":44,"locale":29},{"sys":835},{"type":12,"linkType":13,"id":14},{"sys":837},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":839},{"url":439,"details":840,"fileName":445,"contentType":446},{"size":441,"image":841},{"width":443,"height":444},{"sys":843,"fields":846},{"id":844,"createdAt":845},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":847,"slug":848,"articleIntro":847,"category":849},"Compte 6256 - Missions","compte-6256-missions",[850],{"metadata":851,"sys":854,"fields":861},{"tags":852,"concepts":853},[],[],{"space":855,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":857,"publishedVersion":395,"revision":62,"contentType":859,"locale":29},{"sys":856},{"type":12,"linkType":13,"id":14},{"sys":858},{"id":21,"type":12,"linkType":22},{"sys":860},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":862,"metaTitle":405,"metaDescription":406,"mainTitle":863,"subtitle":424,"heroImage":878,"ctaButton":447,"ctaLink":448},[404],{"data":864,"content":865,"nodeType":74},{},[866,872],{"data":867,"content":868,"nodeType":78},{},[869],{"data":870,"marks":871,"value":416,"nodeType":82},{},[],{"data":873,"content":874,"nodeType":87},{},[875],{"data":876,"marks":877,"value":423,"nodeType":82},{},[],{"metadata":879,"sys":882,"fields":887},{"tags":880,"concepts":881},[],[],{"space":883,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":885,"publishedVersion":62,"revision":44,"locale":29},{"sys":884},{"type":12,"linkType":13,"id":14},{"sys":886},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":888},{"url":439,"details":889,"fileName":445,"contentType":446},{"size":441,"image":890},{"width":443,"height":444},{"sys":892,"fields":895},{"id":893,"createdAt":894},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":896,"slug":897,"articleIntro":896,"category":898},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[899],{"metadata":900,"sys":903,"fields":910},{"tags":901,"concepts":902},[],[],{"space":904,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":906,"publishedVersion":395,"revision":62,"contentType":908,"locale":29},{"sys":905},{"type":12,"linkType":13,"id":14},{"sys":907},{"id":21,"type":12,"linkType":22},{"sys":909},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":911,"metaTitle":405,"metaDescription":406,"mainTitle":912,"subtitle":424,"heroImage":927,"ctaButton":447,"ctaLink":448},[404],{"data":913,"content":914,"nodeType":74},{},[915,921],{"data":916,"content":917,"nodeType":78},{},[918],{"data":919,"marks":920,"value":416,"nodeType":82},{},[],{"data":922,"content":923,"nodeType":87},{},[924],{"data":925,"marks":926,"value":423,"nodeType":82},{},[],{"metadata":928,"sys":931,"fields":936},{"tags":929,"concepts":930},[],[],{"space":932,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":934,"publishedVersion":62,"revision":44,"locale":29},{"sys":933},{"type":12,"linkType":13,"id":14},{"sys":935},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":937},{"url":439,"details":938,"fileName":445,"contentType":446},{"size":441,"image":939},{"width":443,"height":444},{"sys":941,"fields":944},{"id":942,"createdAt":943},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":945,"slug":946,"articleIntro":945,"category":947},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[948],{"metadata":949,"sys":952,"fields":959},{"tags":950,"concepts":951},[],[],{"space":953,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":955,"publishedVersion":395,"revision":62,"contentType":957,"locale":29},{"sys":954},{"type":12,"linkType":13,"id":14},{"sys":956},{"id":21,"type":12,"linkType":22},{"sys":958},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":960,"metaTitle":405,"metaDescription":406,"mainTitle":961,"subtitle":424,"heroImage":976,"ctaButton":447,"ctaLink":448},[404],{"data":962,"content":963,"nodeType":74},{},[964,970],{"data":965,"content":966,"nodeType":78},{},[967],{"data":968,"marks":969,"value":416,"nodeType":82},{},[],{"data":971,"content":972,"nodeType":87},{},[973],{"data":974,"marks":975,"value":423,"nodeType":82},{},[],{"metadata":977,"sys":980,"fields":985},{"tags":978,"concepts":979},[],[],{"space":981,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":983,"publishedVersion":62,"revision":44,"locale":29},{"sys":982},{"type":12,"linkType":13,"id":14},{"sys":984},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":986},{"url":439,"details":987,"fileName":445,"contentType":446},{"size":441,"image":988},{"width":443,"height":444},{"sys":990,"fields":993},{"id":991,"createdAt":992},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":994,"slug":995,"articleIntro":994,"category":996},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[997],{"metadata":998,"sys":1001,"fields":1008},{"tags":999,"concepts":1000},[],[],{"space":1002,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1004,"publishedVersion":395,"revision":62,"contentType":1006,"locale":29},{"sys":1003},{"type":12,"linkType":13,"id":14},{"sys":1005},{"id":21,"type":12,"linkType":22},{"sys":1007},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1009,"metaTitle":405,"metaDescription":406,"mainTitle":1010,"subtitle":424,"heroImage":1025,"ctaButton":447,"ctaLink":448},[404],{"data":1011,"content":1012,"nodeType":74},{},[1013,1019],{"data":1014,"content":1015,"nodeType":78},{},[1016],{"data":1017,"marks":1018,"value":416,"nodeType":82},{},[],{"data":1020,"content":1021,"nodeType":87},{},[1022],{"data":1023,"marks":1024,"value":423,"nodeType":82},{},[],{"metadata":1026,"sys":1029,"fields":1034},{"tags":1027,"concepts":1028},[],[],{"space":1030,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1032,"publishedVersion":62,"revision":44,"locale":29},{"sys":1031},{"type":12,"linkType":13,"id":14},{"sys":1033},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1035},{"url":439,"details":1036,"fileName":445,"contentType":446},{"size":441,"image":1037},{"width":443,"height":444},{"sys":1039,"fields":1042},{"id":1040,"createdAt":1041},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":1043,"slug":1044,"articleIntro":-1,"category":1045},"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",[1046],{"metadata":1047,"sys":1050,"fields":1057},{"tags":1048,"concepts":1049},[],[],{"space":1051,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1053,"publishedVersion":395,"revision":62,"contentType":1055,"locale":29},{"sys":1052},{"type":12,"linkType":13,"id":14},{"sys":1054},{"id":21,"type":12,"linkType":22},{"sys":1056},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1058,"metaTitle":405,"metaDescription":406,"mainTitle":1059,"subtitle":424,"heroImage":1074,"ctaButton":447,"ctaLink":448},[404],{"data":1060,"content":1061,"nodeType":74},{},[1062,1068],{"data":1063,"content":1064,"nodeType":78},{},[1065],{"data":1066,"marks":1067,"value":416,"nodeType":82},{},[],{"data":1069,"content":1070,"nodeType":87},{},[1071],{"data":1072,"marks":1073,"value":423,"nodeType":82},{},[],{"metadata":1075,"sys":1078,"fields":1083},{"tags":1076,"concepts":1077},[],[],{"space":1079,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1081,"publishedVersion":62,"revision":44,"locale":29},{"sys":1080},{"type":12,"linkType":13,"id":14},{"sys":1082},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1084},{"url":439,"details":1085,"fileName":445,"contentType":446},{"size":441,"image":1086},{"width":443,"height":444},{"sys":1088,"fields":1091},{"id":1089,"createdAt":1090},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":1092,"slug":1093,"articleIntro":1092,"category":1094},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[1095],{"metadata":1096,"sys":1099,"fields":1106},{"tags":1097,"concepts":1098},[],[],{"space":1100,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1102,"publishedVersion":395,"revision":62,"contentType":1104,"locale":29},{"sys":1101},{"type":12,"linkType":13,"id":14},{"sys":1103},{"id":21,"type":12,"linkType":22},{"sys":1105},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1107,"metaTitle":405,"metaDescription":406,"mainTitle":1108,"subtitle":424,"heroImage":1123,"ctaButton":447,"ctaLink":448},[404],{"data":1109,"content":1110,"nodeType":74},{},[1111,1117],{"data":1112,"content":1113,"nodeType":78},{},[1114],{"data":1115,"marks":1116,"value":416,"nodeType":82},{},[],{"data":1118,"content":1119,"nodeType":87},{},[1120],{"data":1121,"marks":1122,"value":423,"nodeType":82},{},[],{"metadata":1124,"sys":1127,"fields":1132},{"tags":1125,"concepts":1126},[],[],{"space":1128,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1130,"publishedVersion":62,"revision":44,"locale":29},{"sys":1129},{"type":12,"linkType":13,"id":14},{"sys":1131},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1133},{"url":439,"details":1134,"fileName":445,"contentType":446},{"size":441,"image":1135},{"width":443,"height":444},{"sys":1137,"fields":1140},{"id":1138,"createdAt":1139},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":1141,"slug":1142,"articleIntro":1141,"category":1143},"Compte 53 - Caisse","compte-53-caisse",[1144],{"metadata":1145,"sys":1148,"fields":1155},{"tags":1146,"concepts":1147},[],[],{"space":1149,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1151,"publishedVersion":395,"revision":62,"contentType":1153,"locale":29},{"sys":1150},{"type":12,"linkType":13,"id":14},{"sys":1152},{"id":21,"type":12,"linkType":22},{"sys":1154},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1156,"metaTitle":405,"metaDescription":406,"mainTitle":1157,"subtitle":424,"heroImage":1172,"ctaButton":447,"ctaLink":448},[404],{"data":1158,"content":1159,"nodeType":74},{},[1160,1166],{"data":1161,"content":1162,"nodeType":78},{},[1163],{"data":1164,"marks":1165,"value":416,"nodeType":82},{},[],{"data":1167,"content":1168,"nodeType":87},{},[1169],{"data":1170,"marks":1171,"value":423,"nodeType":82},{},[],{"metadata":1173,"sys":1176,"fields":1181},{"tags":1174,"concepts":1175},[],[],{"space":1177,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1179,"publishedVersion":62,"revision":44,"locale":29},{"sys":1178},{"type":12,"linkType":13,"id":14},{"sys":1180},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1182},{"url":439,"details":1183,"fileName":445,"contentType":446},{"size":441,"image":1184},{"width":443,"height":444},{"sys":1186,"fields":1189},{"id":1187,"createdAt":1188},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":1190,"slug":1191,"articleIntro":1190,"category":1192},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[1193],{"metadata":1194,"sys":1197,"fields":1204},{"tags":1195,"concepts":1196},[],[],{"space":1198,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1200,"publishedVersion":395,"revision":62,"contentType":1202,"locale":29},{"sys":1199},{"type":12,"linkType":13,"id":14},{"sys":1201},{"id":21,"type":12,"linkType":22},{"sys":1203},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1205,"metaTitle":405,"metaDescription":406,"mainTitle":1206,"subtitle":424,"heroImage":1221,"ctaButton":447,"ctaLink":448},[404],{"data":1207,"content":1208,"nodeType":74},{},[1209,1215],{"data":1210,"content":1211,"nodeType":78},{},[1212],{"data":1213,"marks":1214,"value":416,"nodeType":82},{},[],{"data":1216,"content":1217,"nodeType":87},{},[1218],{"data":1219,"marks":1220,"value":423,"nodeType":82},{},[],{"metadata":1222,"sys":1225,"fields":1230},{"tags":1223,"concepts":1224},[],[],{"space":1226,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1228,"publishedVersion":62,"revision":44,"locale":29},{"sys":1227},{"type":12,"linkType":13,"id":14},{"sys":1229},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1231},{"url":439,"details":1232,"fileName":445,"contentType":446},{"size":441,"image":1233},{"width":443,"height":444},{"sys":1235,"fields":1238},{"id":1236,"createdAt":1237},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":1239,"slug":1240,"articleIntro":1239,"category":1241},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[1242],{"metadata":1243,"sys":1246,"fields":1253},{"tags":1244,"concepts":1245},[],[],{"space":1247,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1249,"publishedVersion":395,"revision":62,"contentType":1251,"locale":29},{"sys":1248},{"type":12,"linkType":13,"id":14},{"sys":1250},{"id":21,"type":12,"linkType":22},{"sys":1252},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1254,"metaTitle":405,"metaDescription":406,"mainTitle":1255,"subtitle":424,"heroImage":1270,"ctaButton":447,"ctaLink":448},[404],{"data":1256,"content":1257,"nodeType":74},{},[1258,1264],{"data":1259,"content":1260,"nodeType":78},{},[1261],{"data":1262,"marks":1263,"value":416,"nodeType":82},{},[],{"data":1265,"content":1266,"nodeType":87},{},[1267],{"data":1268,"marks":1269,"value":423,"nodeType":82},{},[],{"metadata":1271,"sys":1274,"fields":1279},{"tags":1272,"concepts":1273},[],[],{"space":1275,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1277,"publishedVersion":62,"revision":44,"locale":29},{"sys":1276},{"type":12,"linkType":13,"id":14},{"sys":1278},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1280},{"url":439,"details":1281,"fileName":445,"contentType":446},{"size":441,"image":1282},{"width":443,"height":444},{"sys":1284,"fields":1287},{"id":1285,"createdAt":1286},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":1288,"slug":1289,"articleIntro":1290,"category":1291},"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.",[1292],{"metadata":1293,"sys":1296,"fields":1303},{"tags":1294,"concepts":1295},[],[],{"space":1297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1299,"publishedVersion":395,"revision":62,"contentType":1301,"locale":29},{"sys":1298},{"type":12,"linkType":13,"id":14},{"sys":1300},{"id":21,"type":12,"linkType":22},{"sys":1302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1304,"metaTitle":405,"metaDescription":406,"mainTitle":1305,"subtitle":424,"heroImage":1320,"ctaButton":447,"ctaLink":448},[404],{"data":1306,"content":1307,"nodeType":74},{},[1308,1314],{"data":1309,"content":1310,"nodeType":78},{},[1311],{"data":1312,"marks":1313,"value":416,"nodeType":82},{},[],{"data":1315,"content":1316,"nodeType":87},{},[1317],{"data":1318,"marks":1319,"value":423,"nodeType":82},{},[],{"metadata":1321,"sys":1324,"fields":1329},{"tags":1322,"concepts":1323},[],[],{"space":1325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1327,"publishedVersion":62,"revision":44,"locale":29},{"sys":1326},{"type":12,"linkType":13,"id":14},{"sys":1328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1330},{"url":439,"details":1331,"fileName":445,"contentType":446},{"size":441,"image":1332},{"width":443,"height":444},{"sys":1334,"fields":1337},{"id":1335,"createdAt":1336},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":1338,"slug":1339,"articleIntro":1338,"category":1340},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[1341],{"metadata":1342,"sys":1345,"fields":1352},{"tags":1343,"concepts":1344},[],[],{"space":1346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1348,"publishedVersion":395,"revision":62,"contentType":1350,"locale":29},{"sys":1347},{"type":12,"linkType":13,"id":14},{"sys":1349},{"id":21,"type":12,"linkType":22},{"sys":1351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1353,"metaTitle":405,"metaDescription":406,"mainTitle":1354,"subtitle":424,"heroImage":1369,"ctaButton":447,"ctaLink":448},[404],{"data":1355,"content":1356,"nodeType":74},{},[1357,1363],{"data":1358,"content":1359,"nodeType":78},{},[1360],{"data":1361,"marks":1362,"value":416,"nodeType":82},{},[],{"data":1364,"content":1365,"nodeType":87},{},[1366],{"data":1367,"marks":1368,"value":423,"nodeType":82},{},[],{"metadata":1370,"sys":1373,"fields":1378},{"tags":1371,"concepts":1372},[],[],{"space":1374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1376,"publishedVersion":62,"revision":44,"locale":29},{"sys":1375},{"type":12,"linkType":13,"id":14},{"sys":1377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1379},{"url":439,"details":1380,"fileName":445,"contentType":446},{"size":441,"image":1381},{"width":443,"height":444},{"sys":1383,"fields":1386},{"id":1384,"createdAt":1385},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":1387,"slug":1388,"articleIntro":1387,"category":1389},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[1390],{"metadata":1391,"sys":1394,"fields":1401},{"tags":1392,"concepts":1393},[],[],{"space":1395,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1397,"publishedVersion":395,"revision":62,"contentType":1399,"locale":29},{"sys":1396},{"type":12,"linkType":13,"id":14},{"sys":1398},{"id":21,"type":12,"linkType":22},{"sys":1400},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1402,"metaTitle":405,"metaDescription":406,"mainTitle":1403,"subtitle":424,"heroImage":1418,"ctaButton":447,"ctaLink":448},[404],{"data":1404,"content":1405,"nodeType":74},{},[1406,1412],{"data":1407,"content":1408,"nodeType":78},{},[1409],{"data":1410,"marks":1411,"value":416,"nodeType":82},{},[],{"data":1413,"content":1414,"nodeType":87},{},[1415],{"data":1416,"marks":1417,"value":423,"nodeType":82},{},[],{"metadata":1419,"sys":1422,"fields":1427},{"tags":1420,"concepts":1421},[],[],{"space":1423,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1425,"publishedVersion":62,"revision":44,"locale":29},{"sys":1424},{"type":12,"linkType":13,"id":14},{"sys":1426},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1428},{"url":439,"details":1429,"fileName":445,"contentType":446},{"size":441,"image":1430},{"width":443,"height":444},{"sys":1432,"fields":1435},{"id":1433,"createdAt":1434},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":1436,"slug":1437,"articleIntro":1436,"category":1438},"1681 - Autres emprunts","compte-1681-autres-emprunts",[1439],{"metadata":1440,"sys":1443,"fields":1450},{"tags":1441,"concepts":1442},[],[],{"space":1444,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1446,"publishedVersion":395,"revision":62,"contentType":1448,"locale":29},{"sys":1445},{"type":12,"linkType":13,"id":14},{"sys":1447},{"id":21,"type":12,"linkType":22},{"sys":1449},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1451,"metaTitle":405,"metaDescription":406,"mainTitle":1452,"subtitle":424,"heroImage":1467,"ctaButton":447,"ctaLink":448},[404],{"data":1453,"content":1454,"nodeType":74},{},[1455,1461],{"data":1456,"content":1457,"nodeType":78},{},[1458],{"data":1459,"marks":1460,"value":416,"nodeType":82},{},[],{"data":1462,"content":1463,"nodeType":87},{},[1464],{"data":1465,"marks":1466,"value":423,"nodeType":82},{},[],{"metadata":1468,"sys":1471,"fields":1476},{"tags":1469,"concepts":1470},[],[],{"space":1472,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1474,"publishedVersion":62,"revision":44,"locale":29},{"sys":1473},{"type":12,"linkType":13,"id":14},{"sys":1475},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1477},{"url":439,"details":1478,"fileName":445,"contentType":446},{"size":441,"image":1479},{"width":443,"height":444},{"sys":1481,"fields":1484},{"id":1482,"createdAt":1483},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":1485,"slug":1486,"articleIntro":1485,"category":1487},"Compte 508 - Obligations","compte-508-obligations",[1488],{"metadata":1489,"sys":1492,"fields":1499},{"tags":1490,"concepts":1491},[],[],{"space":1493,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1495,"publishedVersion":395,"revision":62,"contentType":1497,"locale":29},{"sys":1494},{"type":12,"linkType":13,"id":14},{"sys":1496},{"id":21,"type":12,"linkType":22},{"sys":1498},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1500,"metaTitle":405,"metaDescription":406,"mainTitle":1501,"subtitle":424,"heroImage":1516,"ctaButton":447,"ctaLink":448},[404],{"data":1502,"content":1503,"nodeType":74},{},[1504,1510],{"data":1505,"content":1506,"nodeType":78},{},[1507],{"data":1508,"marks":1509,"value":416,"nodeType":82},{},[],{"data":1511,"content":1512,"nodeType":87},{},[1513],{"data":1514,"marks":1515,"value":423,"nodeType":82},{},[],{"metadata":1517,"sys":1520,"fields":1525},{"tags":1518,"concepts":1519},[],[],{"space":1521,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1523,"publishedVersion":62,"revision":44,"locale":29},{"sys":1522},{"type":12,"linkType":13,"id":14},{"sys":1524},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1526},{"url":439,"details":1527,"fileName":445,"contentType":446},{"size":441,"image":1528},{"width":443,"height":444},{"sys":1530,"fields":1533},{"id":1531,"createdAt":1532},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":1534,"slug":1535,"articleIntro":-1,"category":1536},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[1537],{"metadata":1538,"sys":1541,"fields":1548},{"tags":1539,"concepts":1540},[],[],{"space":1542,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1544,"publishedVersion":395,"revision":62,"contentType":1546,"locale":29},{"sys":1543},{"type":12,"linkType":13,"id":14},{"sys":1545},{"id":21,"type":12,"linkType":22},{"sys":1547},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1549,"metaTitle":405,"metaDescription":406,"mainTitle":1550,"subtitle":424,"heroImage":1565,"ctaButton":447,"ctaLink":448},[404],{"data":1551,"content":1552,"nodeType":74},{},[1553,1559],{"data":1554,"content":1555,"nodeType":78},{},[1556],{"data":1557,"marks":1558,"value":416,"nodeType":82},{},[],{"data":1560,"content":1561,"nodeType":87},{},[1562],{"data":1563,"marks":1564,"value":423,"nodeType":82},{},[],{"metadata":1566,"sys":1569,"fields":1574},{"tags":1567,"concepts":1568},[],[],{"space":1570,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1572,"publishedVersion":62,"revision":44,"locale":29},{"sys":1571},{"type":12,"linkType":13,"id":14},{"sys":1573},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1575},{"url":439,"details":1576,"fileName":445,"contentType":446},{"size":441,"image":1577},{"width":443,"height":444},{"sys":1579,"fields":1582},{"id":1580,"createdAt":1581},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":1583,"slug":1584,"articleIntro":1583,"category":1585},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[1586],{"metadata":1587,"sys":1590,"fields":1597},{"tags":1588,"concepts":1589},[],[],{"space":1591,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1593,"publishedVersion":395,"revision":62,"contentType":1595,"locale":29},{"sys":1592},{"type":12,"linkType":13,"id":14},{"sys":1594},{"id":21,"type":12,"linkType":22},{"sys":1596},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1598,"metaTitle":405,"metaDescription":406,"mainTitle":1599,"subtitle":424,"heroImage":1614,"ctaButton":447,"ctaLink":448},[404],{"data":1600,"content":1601,"nodeType":74},{},[1602,1608],{"data":1603,"content":1604,"nodeType":78},{},[1605],{"data":1606,"marks":1607,"value":416,"nodeType":82},{},[],{"data":1609,"content":1610,"nodeType":87},{},[1611],{"data":1612,"marks":1613,"value":423,"nodeType":82},{},[],{"metadata":1615,"sys":1618,"fields":1623},{"tags":1616,"concepts":1617},[],[],{"space":1619,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1621,"publishedVersion":62,"revision":44,"locale":29},{"sys":1620},{"type":12,"linkType":13,"id":14},{"sys":1622},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1624},{"url":439,"details":1625,"fileName":445,"contentType":446},{"size":441,"image":1626},{"width":443,"height":444},{"sys":1628,"fields":1631},{"id":1629,"createdAt":1630},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":1632,"slug":1633,"articleIntro":1632,"category":1634},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[1635],{"metadata":1636,"sys":1639,"fields":1646},{"tags":1637,"concepts":1638},[],[],{"space":1640,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1642,"publishedVersion":395,"revision":62,"contentType":1644,"locale":29},{"sys":1641},{"type":12,"linkType":13,"id":14},{"sys":1643},{"id":21,"type":12,"linkType":22},{"sys":1645},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1647,"metaTitle":405,"metaDescription":406,"mainTitle":1648,"subtitle":424,"heroImage":1663,"ctaButton":447,"ctaLink":448},[404],{"data":1649,"content":1650,"nodeType":74},{},[1651,1657],{"data":1652,"content":1653,"nodeType":78},{},[1654],{"data":1655,"marks":1656,"value":416,"nodeType":82},{},[],{"data":1658,"content":1659,"nodeType":87},{},[1660],{"data":1661,"marks":1662,"value":423,"nodeType":82},{},[],{"metadata":1664,"sys":1667,"fields":1672},{"tags":1665,"concepts":1666},[],[],{"space":1668,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1670,"publishedVersion":62,"revision":44,"locale":29},{"sys":1669},{"type":12,"linkType":13,"id":14},{"sys":1671},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1673},{"url":439,"details":1674,"fileName":445,"contentType":446},{"size":441,"image":1675},{"width":443,"height":444},{"sys":1677,"fields":1680},{"id":1678,"createdAt":1679},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":1681,"slug":1682,"articleIntro":-1,"category":1683},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[1684],{"metadata":1685,"sys":1688,"fields":1695},{"tags":1686,"concepts":1687},[],[],{"space":1689,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1691,"publishedVersion":395,"revision":62,"contentType":1693,"locale":29},{"sys":1690},{"type":12,"linkType":13,"id":14},{"sys":1692},{"id":21,"type":12,"linkType":22},{"sys":1694},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1696,"metaTitle":405,"metaDescription":406,"mainTitle":1697,"subtitle":424,"heroImage":1712,"ctaButton":447,"ctaLink":448},[404],{"data":1698,"content":1699,"nodeType":74},{},[1700,1706],{"data":1701,"content":1702,"nodeType":78},{},[1703],{"data":1704,"marks":1705,"value":416,"nodeType":82},{},[],{"data":1707,"content":1708,"nodeType":87},{},[1709],{"data":1710,"marks":1711,"value":423,"nodeType":82},{},[],{"metadata":1713,"sys":1716,"fields":1721},{"tags":1714,"concepts":1715},[],[],{"space":1717,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1719,"publishedVersion":62,"revision":44,"locale":29},{"sys":1718},{"type":12,"linkType":13,"id":14},{"sys":1720},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1722},{"url":439,"details":1723,"fileName":445,"contentType":446},{"size":441,"image":1724},{"width":443,"height":444},{"sys":1726,"fields":1729},{"id":1727,"createdAt":1728},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":1730,"slug":1731,"articleIntro":1730,"category":1732},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[1733],{"metadata":1734,"sys":1737,"fields":1744},{"tags":1735,"concepts":1736},[],[],{"space":1738,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1740,"publishedVersion":395,"revision":62,"contentType":1742,"locale":29},{"sys":1739},{"type":12,"linkType":13,"id":14},{"sys":1741},{"id":21,"type":12,"linkType":22},{"sys":1743},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1745,"metaTitle":405,"metaDescription":406,"mainTitle":1746,"subtitle":424,"heroImage":1761,"ctaButton":447,"ctaLink":448},[404],{"data":1747,"content":1748,"nodeType":74},{},[1749,1755],{"data":1750,"content":1751,"nodeType":78},{},[1752],{"data":1753,"marks":1754,"value":416,"nodeType":82},{},[],{"data":1756,"content":1757,"nodeType":87},{},[1758],{"data":1759,"marks":1760,"value":423,"nodeType":82},{},[],{"metadata":1762,"sys":1765,"fields":1770},{"tags":1763,"concepts":1764},[],[],{"space":1766,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1768,"publishedVersion":62,"revision":44,"locale":29},{"sys":1767},{"type":12,"linkType":13,"id":14},{"sys":1769},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1771},{"url":439,"details":1772,"fileName":445,"contentType":446},{"size":441,"image":1773},{"width":443,"height":444},{"sys":1775,"fields":1778},{"id":1776,"createdAt":1777},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":1779,"slug":1780,"articleIntro":1779,"category":1781},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[1782],{"metadata":1783,"sys":1786,"fields":1793},{"tags":1784,"concepts":1785},[],[],{"space":1787,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1789,"publishedVersion":395,"revision":62,"contentType":1791,"locale":29},{"sys":1788},{"type":12,"linkType":13,"id":14},{"sys":1790},{"id":21,"type":12,"linkType":22},{"sys":1792},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1794,"metaTitle":405,"metaDescription":406,"mainTitle":1795,"subtitle":424,"heroImage":1810,"ctaButton":447,"ctaLink":448},[404],{"data":1796,"content":1797,"nodeType":74},{},[1798,1804],{"data":1799,"content":1800,"nodeType":78},{},[1801],{"data":1802,"marks":1803,"value":416,"nodeType":82},{},[],{"data":1805,"content":1806,"nodeType":87},{},[1807],{"data":1808,"marks":1809,"value":423,"nodeType":82},{},[],{"metadata":1811,"sys":1814,"fields":1819},{"tags":1812,"concepts":1813},[],[],{"space":1815,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1817,"publishedVersion":62,"revision":44,"locale":29},{"sys":1816},{"type":12,"linkType":13,"id":14},{"sys":1818},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1820},{"url":439,"details":1821,"fileName":445,"contentType":446},{"size":441,"image":1822},{"width":443,"height":444},{"sys":1824,"fields":1827},{"id":1825,"createdAt":1826},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1828,"slug":1829,"articleIntro":1828,"category":1830},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1831],{"metadata":1832,"sys":1835,"fields":1842},{"tags":1833,"concepts":1834},[],[],{"space":1836,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1838,"publishedVersion":395,"revision":62,"contentType":1840,"locale":29},{"sys":1837},{"type":12,"linkType":13,"id":14},{"sys":1839},{"id":21,"type":12,"linkType":22},{"sys":1841},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1843,"metaTitle":405,"metaDescription":406,"mainTitle":1844,"subtitle":424,"heroImage":1859,"ctaButton":447,"ctaLink":448},[404],{"data":1845,"content":1846,"nodeType":74},{},[1847,1853],{"data":1848,"content":1849,"nodeType":78},{},[1850],{"data":1851,"marks":1852,"value":416,"nodeType":82},{},[],{"data":1854,"content":1855,"nodeType":87},{},[1856],{"data":1857,"marks":1858,"value":423,"nodeType":82},{},[],{"metadata":1860,"sys":1863,"fields":1868},{"tags":1861,"concepts":1862},[],[],{"space":1864,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1866,"publishedVersion":62,"revision":44,"locale":29},{"sys":1865},{"type":12,"linkType":13,"id":14},{"sys":1867},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1869},{"url":439,"details":1870,"fileName":445,"contentType":446},{"size":441,"image":1871},{"width":443,"height":444},{"sys":1873,"fields":1876},{"id":1874,"createdAt":1875},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":1877,"slug":1878,"articleIntro":1877,"category":1879},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[1880],{"metadata":1881,"sys":1884,"fields":1891},{"tags":1882,"concepts":1883},[],[],{"space":1885,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1887,"publishedVersion":395,"revision":62,"contentType":1889,"locale":29},{"sys":1886},{"type":12,"linkType":13,"id":14},{"sys":1888},{"id":21,"type":12,"linkType":22},{"sys":1890},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1892,"metaTitle":405,"metaDescription":406,"mainTitle":1893,"subtitle":424,"heroImage":1908,"ctaButton":447,"ctaLink":448},[404],{"data":1894,"content":1895,"nodeType":74},{},[1896,1902],{"data":1897,"content":1898,"nodeType":78},{},[1899],{"data":1900,"marks":1901,"value":416,"nodeType":82},{},[],{"data":1903,"content":1904,"nodeType":87},{},[1905],{"data":1906,"marks":1907,"value":423,"nodeType":82},{},[],{"metadata":1909,"sys":1912,"fields":1917},{"tags":1910,"concepts":1911},[],[],{"space":1913,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1915,"publishedVersion":62,"revision":44,"locale":29},{"sys":1914},{"type":12,"linkType":13,"id":14},{"sys":1916},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1918},{"url":439,"details":1919,"fileName":445,"contentType":446},{"size":441,"image":1920},{"width":443,"height":444},{"sys":1922,"fields":1925},{"id":1923,"createdAt":1924},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":1926,"slug":1927,"articleIntro":1926,"category":1928},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[1929],{"metadata":1930,"sys":1933,"fields":1940},{"tags":1931,"concepts":1932},[],[],{"space":1934,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1936,"publishedVersion":395,"revision":62,"contentType":1938,"locale":29},{"sys":1935},{"type":12,"linkType":13,"id":14},{"sys":1937},{"id":21,"type":12,"linkType":22},{"sys":1939},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1941,"metaTitle":405,"metaDescription":406,"mainTitle":1942,"subtitle":424,"heroImage":1957,"ctaButton":447,"ctaLink":448},[404],{"data":1943,"content":1944,"nodeType":74},{},[1945,1951],{"data":1946,"content":1947,"nodeType":78},{},[1948],{"data":1949,"marks":1950,"value":416,"nodeType":82},{},[],{"data":1952,"content":1953,"nodeType":87},{},[1954],{"data":1955,"marks":1956,"value":423,"nodeType":82},{},[],{"metadata":1958,"sys":1961,"fields":1966},{"tags":1959,"concepts":1960},[],[],{"space":1962,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1964,"publishedVersion":62,"revision":44,"locale":29},{"sys":1963},{"type":12,"linkType":13,"id":14},{"sys":1965},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1967},{"url":439,"details":1968,"fileName":445,"contentType":446},{"size":441,"image":1969},{"width":443,"height":444},{"sys":1971,"fields":1974},{"id":1972,"createdAt":1973},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":1975,"slug":1976,"articleIntro":-1,"category":1977},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[1978],{"metadata":1979,"sys":1982,"fields":1989},{"tags":1980,"concepts":1981},[],[],{"space":1983,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1985,"publishedVersion":395,"revision":62,"contentType":1987,"locale":29},{"sys":1984},{"type":12,"linkType":13,"id":14},{"sys":1986},{"id":21,"type":12,"linkType":22},{"sys":1988},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1990,"metaTitle":405,"metaDescription":406,"mainTitle":1991,"subtitle":424,"heroImage":2006,"ctaButton":447,"ctaLink":448},[404],{"data":1992,"content":1993,"nodeType":74},{},[1994,2000],{"data":1995,"content":1996,"nodeType":78},{},[1997],{"data":1998,"marks":1999,"value":416,"nodeType":82},{},[],{"data":2001,"content":2002,"nodeType":87},{},[2003],{"data":2004,"marks":2005,"value":423,"nodeType":82},{},[],{"metadata":2007,"sys":2010,"fields":2015},{"tags":2008,"concepts":2009},[],[],{"space":2011,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2013,"publishedVersion":62,"revision":44,"locale":29},{"sys":2012},{"type":12,"linkType":13,"id":14},{"sys":2014},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2016},{"url":439,"details":2017,"fileName":445,"contentType":446},{"size":441,"image":2018},{"width":443,"height":444},{"sys":2020,"fields":2023},{"id":2021,"createdAt":2022},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":2024,"slug":2025,"articleIntro":2024,"category":2026},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[2027],{"metadata":2028,"sys":2031,"fields":2038},{"tags":2029,"concepts":2030},[],[],{"space":2032,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2034,"publishedVersion":395,"revision":62,"contentType":2036,"locale":29},{"sys":2033},{"type":12,"linkType":13,"id":14},{"sys":2035},{"id":21,"type":12,"linkType":22},{"sys":2037},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2039,"metaTitle":405,"metaDescription":406,"mainTitle":2040,"subtitle":424,"heroImage":2055,"ctaButton":447,"ctaLink":448},[404],{"data":2041,"content":2042,"nodeType":74},{},[2043,2049],{"data":2044,"content":2045,"nodeType":78},{},[2046],{"data":2047,"marks":2048,"value":416,"nodeType":82},{},[],{"data":2050,"content":2051,"nodeType":87},{},[2052],{"data":2053,"marks":2054,"value":423,"nodeType":82},{},[],{"metadata":2056,"sys":2059,"fields":2064},{"tags":2057,"concepts":2058},[],[],{"space":2060,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2062,"publishedVersion":62,"revision":44,"locale":29},{"sys":2061},{"type":12,"linkType":13,"id":14},{"sys":2063},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2065},{"url":439,"details":2066,"fileName":445,"contentType":446},{"size":441,"image":2067},{"width":443,"height":444},{"sys":2069,"fields":2072},{"id":2070,"createdAt":2071},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":2073,"slug":2074,"articleIntro":2073,"category":2075},"Compte 211 - Terrains","compte-211-terrains",[2076],{"metadata":2077,"sys":2080,"fields":2087},{"tags":2078,"concepts":2079},[],[],{"space":2081,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2083,"publishedVersion":395,"revision":62,"contentType":2085,"locale":29},{"sys":2082},{"type":12,"linkType":13,"id":14},{"sys":2084},{"id":21,"type":12,"linkType":22},{"sys":2086},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2088,"metaTitle":405,"metaDescription":406,"mainTitle":2089,"subtitle":424,"heroImage":2104,"ctaButton":447,"ctaLink":448},[404],{"data":2090,"content":2091,"nodeType":74},{},[2092,2098],{"data":2093,"content":2094,"nodeType":78},{},[2095],{"data":2096,"marks":2097,"value":416,"nodeType":82},{},[],{"data":2099,"content":2100,"nodeType":87},{},[2101],{"data":2102,"marks":2103,"value":423,"nodeType":82},{},[],{"metadata":2105,"sys":2108,"fields":2113},{"tags":2106,"concepts":2107},[],[],{"space":2109,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2111,"publishedVersion":62,"revision":44,"locale":29},{"sys":2110},{"type":12,"linkType":13,"id":14},{"sys":2112},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2114},{"url":439,"details":2115,"fileName":445,"contentType":446},{"size":441,"image":2116},{"width":443,"height":444},{"sys":2118,"fields":2121},{"id":2119,"createdAt":2120},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":2122,"slug":2123,"articleIntro":2122,"category":2124},"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",[2125],{"metadata":2126,"sys":2129,"fields":2136},{"tags":2127,"concepts":2128},[],[],{"space":2130,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2132,"publishedVersion":395,"revision":62,"contentType":2134,"locale":29},{"sys":2131},{"type":12,"linkType":13,"id":14},{"sys":2133},{"id":21,"type":12,"linkType":22},{"sys":2135},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2137,"metaTitle":405,"metaDescription":406,"mainTitle":2138,"subtitle":424,"heroImage":2153,"ctaButton":447,"ctaLink":448},[404],{"data":2139,"content":2140,"nodeType":74},{},[2141,2147],{"data":2142,"content":2143,"nodeType":78},{},[2144],{"data":2145,"marks":2146,"value":416,"nodeType":82},{},[],{"data":2148,"content":2149,"nodeType":87},{},[2150],{"data":2151,"marks":2152,"value":423,"nodeType":82},{},[],{"metadata":2154,"sys":2157,"fields":2162},{"tags":2155,"concepts":2156},[],[],{"space":2158,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2160,"publishedVersion":62,"revision":44,"locale":29},{"sys":2159},{"type":12,"linkType":13,"id":14},{"sys":2161},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2163},{"url":439,"details":2164,"fileName":445,"contentType":446},{"size":441,"image":2165},{"width":443,"height":444},{"sys":2167,"fields":2170},{"id":2168,"createdAt":2169},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":2171,"slug":2172,"articleIntro":2171,"category":2173},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[2174],{"metadata":2175,"sys":2178,"fields":2185},{"tags":2176,"concepts":2177},[],[],{"space":2179,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2181,"publishedVersion":395,"revision":62,"contentType":2183,"locale":29},{"sys":2180},{"type":12,"linkType":13,"id":14},{"sys":2182},{"id":21,"type":12,"linkType":22},{"sys":2184},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2186,"metaTitle":405,"metaDescription":406,"mainTitle":2187,"subtitle":424,"heroImage":2202,"ctaButton":447,"ctaLink":448},[404],{"data":2188,"content":2189,"nodeType":74},{},[2190,2196],{"data":2191,"content":2192,"nodeType":78},{},[2193],{"data":2194,"marks":2195,"value":416,"nodeType":82},{},[],{"data":2197,"content":2198,"nodeType":87},{},[2199],{"data":2200,"marks":2201,"value":423,"nodeType":82},{},[],{"metadata":2203,"sys":2206,"fields":2211},{"tags":2204,"concepts":2205},[],[],{"space":2207,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2209,"publishedVersion":62,"revision":44,"locale":29},{"sys":2208},{"type":12,"linkType":13,"id":14},{"sys":2210},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2212},{"url":439,"details":2213,"fileName":445,"contentType":446},{"size":441,"image":2214},{"width":443,"height":444},{"sys":2216,"fields":2219},{"id":2217,"createdAt":2218},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":2220,"slug":2221,"articleIntro":2220,"category":2222},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[2223],{"metadata":2224,"sys":2227,"fields":2234},{"tags":2225,"concepts":2226},[],[],{"space":2228,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2230,"publishedVersion":395,"revision":62,"contentType":2232,"locale":29},{"sys":2229},{"type":12,"linkType":13,"id":14},{"sys":2231},{"id":21,"type":12,"linkType":22},{"sys":2233},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2235,"metaTitle":405,"metaDescription":406,"mainTitle":2236,"subtitle":424,"heroImage":2251,"ctaButton":447,"ctaLink":448},[404],{"data":2237,"content":2238,"nodeType":74},{},[2239,2245],{"data":2240,"content":2241,"nodeType":78},{},[2242],{"data":2243,"marks":2244,"value":416,"nodeType":82},{},[],{"data":2246,"content":2247,"nodeType":87},{},[2248],{"data":2249,"marks":2250,"value":423,"nodeType":82},{},[],{"metadata":2252,"sys":2255,"fields":2260},{"tags":2253,"concepts":2254},[],[],{"space":2256,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2258,"publishedVersion":62,"revision":44,"locale":29},{"sys":2257},{"type":12,"linkType":13,"id":14},{"sys":2259},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2261},{"url":439,"details":2262,"fileName":445,"contentType":446},{"size":441,"image":2263},{"width":443,"height":444},{"sys":2265,"fields":2268},{"id":2266,"createdAt":2267},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":2269,"slug":2270,"articleIntro":2269,"category":2271},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[2272],{"metadata":2273,"sys":2276,"fields":2283},{"tags":2274,"concepts":2275},[],[],{"space":2277,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2279,"publishedVersion":395,"revision":62,"contentType":2281,"locale":29},{"sys":2278},{"type":12,"linkType":13,"id":14},{"sys":2280},{"id":21,"type":12,"linkType":22},{"sys":2282},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2284,"metaTitle":405,"metaDescription":406,"mainTitle":2285,"subtitle":424,"heroImage":2300,"ctaButton":447,"ctaLink":448},[404],{"data":2286,"content":2287,"nodeType":74},{},[2288,2294],{"data":2289,"content":2290,"nodeType":78},{},[2291],{"data":2292,"marks":2293,"value":416,"nodeType":82},{},[],{"data":2295,"content":2296,"nodeType":87},{},[2297],{"data":2298,"marks":2299,"value":423,"nodeType":82},{},[],{"metadata":2301,"sys":2304,"fields":2309},{"tags":2302,"concepts":2303},[],[],{"space":2305,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2307,"publishedVersion":62,"revision":44,"locale":29},{"sys":2306},{"type":12,"linkType":13,"id":14},{"sys":2308},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2310},{"url":439,"details":2311,"fileName":445,"contentType":446},{"size":441,"image":2312},{"width":443,"height":444},{"sys":2314,"fields":2317},{"id":2315,"createdAt":2316},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":2318,"slug":2319,"articleIntro":-1,"category":2320},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[2321],{"metadata":2322,"sys":2325,"fields":2332},{"tags":2323,"concepts":2324},[],[],{"space":2326,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2328,"publishedVersion":395,"revision":62,"contentType":2330,"locale":29},{"sys":2327},{"type":12,"linkType":13,"id":14},{"sys":2329},{"id":21,"type":12,"linkType":22},{"sys":2331},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2333,"metaTitle":405,"metaDescription":406,"mainTitle":2334,"subtitle":424,"heroImage":2349,"ctaButton":447,"ctaLink":448},[404],{"data":2335,"content":2336,"nodeType":74},{},[2337,2343],{"data":2338,"content":2339,"nodeType":78},{},[2340],{"data":2341,"marks":2342,"value":416,"nodeType":82},{},[],{"data":2344,"content":2345,"nodeType":87},{},[2346],{"data":2347,"marks":2348,"value":423,"nodeType":82},{},[],{"metadata":2350,"sys":2353,"fields":2358},{"tags":2351,"concepts":2352},[],[],{"space":2354,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2356,"publishedVersion":62,"revision":44,"locale":29},{"sys":2355},{"type":12,"linkType":13,"id":14},{"sys":2357},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2359},{"url":439,"details":2360,"fileName":445,"contentType":446},{"size":441,"image":2361},{"width":443,"height":444},{"sys":2363,"fields":2366},{"id":2364,"createdAt":2365},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":2367,"slug":2368,"articleIntro":2367,"category":2369},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[2370],{"metadata":2371,"sys":2374,"fields":2381},{"tags":2372,"concepts":2373},[],[],{"space":2375,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2377,"publishedVersion":395,"revision":62,"contentType":2379,"locale":29},{"sys":2376},{"type":12,"linkType":13,"id":14},{"sys":2378},{"id":21,"type":12,"linkType":22},{"sys":2380},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2382,"metaTitle":405,"metaDescription":406,"mainTitle":2383,"subtitle":424,"heroImage":2398,"ctaButton":447,"ctaLink":448},[404],{"data":2384,"content":2385,"nodeType":74},{},[2386,2392],{"data":2387,"content":2388,"nodeType":78},{},[2389],{"data":2390,"marks":2391,"value":416,"nodeType":82},{},[],{"data":2393,"content":2394,"nodeType":87},{},[2395],{"data":2396,"marks":2397,"value":423,"nodeType":82},{},[],{"metadata":2399,"sys":2402,"fields":2407},{"tags":2400,"concepts":2401},[],[],{"space":2403,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2405,"publishedVersion":62,"revision":44,"locale":29},{"sys":2404},{"type":12,"linkType":13,"id":14},{"sys":2406},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2408},{"url":439,"details":2409,"fileName":445,"contentType":446},{"size":441,"image":2410},{"width":443,"height":444},{"sys":2412,"fields":2415},{"id":2413,"createdAt":2414},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":2416,"slug":2417,"articleIntro":2418,"category":2419},"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",[2420],{"metadata":2421,"sys":2424,"fields":2431},{"tags":2422,"concepts":2423},[],[],{"space":2425,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2427,"publishedVersion":395,"revision":62,"contentType":2429,"locale":29},{"sys":2426},{"type":12,"linkType":13,"id":14},{"sys":2428},{"id":21,"type":12,"linkType":22},{"sys":2430},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2432,"metaTitle":405,"metaDescription":406,"mainTitle":2433,"subtitle":424,"heroImage":2448,"ctaButton":447,"ctaLink":448},[404],{"data":2434,"content":2435,"nodeType":74},{},[2436,2442],{"data":2437,"content":2438,"nodeType":78},{},[2439],{"data":2440,"marks":2441,"value":416,"nodeType":82},{},[],{"data":2443,"content":2444,"nodeType":87},{},[2445],{"data":2446,"marks":2447,"value":423,"nodeType":82},{},[],{"metadata":2449,"sys":2452,"fields":2457},{"tags":2450,"concepts":2451},[],[],{"space":2453,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2455,"publishedVersion":62,"revision":44,"locale":29},{"sys":2454},{"type":12,"linkType":13,"id":14},{"sys":2456},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2458},{"url":439,"details":2459,"fileName":445,"contentType":446},{"size":441,"image":2460},{"width":443,"height":444},{"sys":2462,"fields":2465},{"id":2463,"createdAt":2464},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":2466,"slug":2467,"articleIntro":-1,"category":2468},"Compte 66 - Charges financières","compte-66-charges-financieres",[2469],{"metadata":2470,"sys":2473,"fields":2480},{"tags":2471,"concepts":2472},[],[],{"space":2474,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2476,"publishedVersion":395,"revision":62,"contentType":2478,"locale":29},{"sys":2475},{"type":12,"linkType":13,"id":14},{"sys":2477},{"id":21,"type":12,"linkType":22},{"sys":2479},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2481,"metaTitle":405,"metaDescription":406,"mainTitle":2482,"subtitle":424,"heroImage":2497,"ctaButton":447,"ctaLink":448},[404],{"data":2483,"content":2484,"nodeType":74},{},[2485,2491],{"data":2486,"content":2487,"nodeType":78},{},[2488],{"data":2489,"marks":2490,"value":416,"nodeType":82},{},[],{"data":2492,"content":2493,"nodeType":87},{},[2494],{"data":2495,"marks":2496,"value":423,"nodeType":82},{},[],{"metadata":2498,"sys":2501,"fields":2506},{"tags":2499,"concepts":2500},[],[],{"space":2502,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2504,"publishedVersion":62,"revision":44,"locale":29},{"sys":2503},{"type":12,"linkType":13,"id":14},{"sys":2505},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2507},{"url":439,"details":2508,"fileName":445,"contentType":446},{"size":441,"image":2509},{"width":443,"height":444},{"sys":2511,"fields":2514},{"id":2512,"createdAt":2513},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":2515,"slug":2516,"articleIntro":-1,"category":2517},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[2518],{"metadata":2519,"sys":2522,"fields":2529},{"tags":2520,"concepts":2521},[],[],{"space":2523,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2525,"publishedVersion":395,"revision":62,"contentType":2527,"locale":29},{"sys":2524},{"type":12,"linkType":13,"id":14},{"sys":2526},{"id":21,"type":12,"linkType":22},{"sys":2528},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2530,"metaTitle":405,"metaDescription":406,"mainTitle":2531,"subtitle":424,"heroImage":2546,"ctaButton":447,"ctaLink":448},[404],{"data":2532,"content":2533,"nodeType":74},{},[2534,2540],{"data":2535,"content":2536,"nodeType":78},{},[2537],{"data":2538,"marks":2539,"value":416,"nodeType":82},{},[],{"data":2541,"content":2542,"nodeType":87},{},[2543],{"data":2544,"marks":2545,"value":423,"nodeType":82},{},[],{"metadata":2547,"sys":2550,"fields":2555},{"tags":2548,"concepts":2549},[],[],{"space":2551,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2553,"publishedVersion":62,"revision":44,"locale":29},{"sys":2552},{"type":12,"linkType":13,"id":14},{"sys":2554},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2556},{"url":439,"details":2557,"fileName":445,"contentType":446},{"size":441,"image":2558},{"width":443,"height":444},{"sys":2560,"fields":2563},{"id":2561,"createdAt":2562},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":2564,"slug":2565,"articleIntro":2564,"category":2566},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[2567],{"metadata":2568,"sys":2571,"fields":2578},{"tags":2569,"concepts":2570},[],[],{"space":2572,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2574,"publishedVersion":395,"revision":62,"contentType":2576,"locale":29},{"sys":2573},{"type":12,"linkType":13,"id":14},{"sys":2575},{"id":21,"type":12,"linkType":22},{"sys":2577},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2579,"metaTitle":405,"metaDescription":406,"mainTitle":2580,"subtitle":424,"heroImage":2595,"ctaButton":447,"ctaLink":448},[404],{"data":2581,"content":2582,"nodeType":74},{},[2583,2589],{"data":2584,"content":2585,"nodeType":78},{},[2586],{"data":2587,"marks":2588,"value":416,"nodeType":82},{},[],{"data":2590,"content":2591,"nodeType":87},{},[2592],{"data":2593,"marks":2594,"value":423,"nodeType":82},{},[],{"metadata":2596,"sys":2599,"fields":2604},{"tags":2597,"concepts":2598},[],[],{"space":2600,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2602,"publishedVersion":62,"revision":44,"locale":29},{"sys":2601},{"type":12,"linkType":13,"id":14},{"sys":2603},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2605},{"url":439,"details":2606,"fileName":445,"contentType":446},{"size":441,"image":2607},{"width":443,"height":444},{"sys":2609,"fields":2612},{"id":2610,"createdAt":2611},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":2613,"slug":2614,"articleIntro":2613,"category":2615},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[2616],{"metadata":2617,"sys":2620,"fields":2627},{"tags":2618,"concepts":2619},[],[],{"space":2621,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2623,"publishedVersion":395,"revision":62,"contentType":2625,"locale":29},{"sys":2622},{"type":12,"linkType":13,"id":14},{"sys":2624},{"id":21,"type":12,"linkType":22},{"sys":2626},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2628,"metaTitle":405,"metaDescription":406,"mainTitle":2629,"subtitle":424,"heroImage":2644,"ctaButton":447,"ctaLink":448},[404],{"data":2630,"content":2631,"nodeType":74},{},[2632,2638],{"data":2633,"content":2634,"nodeType":78},{},[2635],{"data":2636,"marks":2637,"value":416,"nodeType":82},{},[],{"data":2639,"content":2640,"nodeType":87},{},[2641],{"data":2642,"marks":2643,"value":423,"nodeType":82},{},[],{"metadata":2645,"sys":2648,"fields":2653},{"tags":2646,"concepts":2647},[],[],{"space":2649,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2651,"publishedVersion":62,"revision":44,"locale":29},{"sys":2650},{"type":12,"linkType":13,"id":14},{"sys":2652},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2654},{"url":439,"details":2655,"fileName":445,"contentType":446},{"size":441,"image":2656},{"width":443,"height":444},{"sys":2658,"fields":2661},{"id":2659,"createdAt":2660},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":2662,"slug":2663,"articleIntro":2662,"category":2664},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[2665],{"metadata":2666,"sys":2669,"fields":2676},{"tags":2667,"concepts":2668},[],[],{"space":2670,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2672,"publishedVersion":395,"revision":62,"contentType":2674,"locale":29},{"sys":2671},{"type":12,"linkType":13,"id":14},{"sys":2673},{"id":21,"type":12,"linkType":22},{"sys":2675},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2677,"metaTitle":405,"metaDescription":406,"mainTitle":2678,"subtitle":424,"heroImage":2693,"ctaButton":447,"ctaLink":448},[404],{"data":2679,"content":2680,"nodeType":74},{},[2681,2687],{"data":2682,"content":2683,"nodeType":78},{},[2684],{"data":2685,"marks":2686,"value":416,"nodeType":82},{},[],{"data":2688,"content":2689,"nodeType":87},{},[2690],{"data":2691,"marks":2692,"value":423,"nodeType":82},{},[],{"metadata":2694,"sys":2697,"fields":2702},{"tags":2695,"concepts":2696},[],[],{"space":2698,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2700,"publishedVersion":62,"revision":44,"locale":29},{"sys":2699},{"type":12,"linkType":13,"id":14},{"sys":2701},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2703},{"url":439,"details":2704,"fileName":445,"contentType":446},{"size":441,"image":2705},{"width":443,"height":444},{"sys":2707,"fields":2710},{"id":2708,"createdAt":2709},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":2711,"slug":2712,"articleIntro":2711,"category":2713},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[2714],{"metadata":2715,"sys":2718,"fields":2725},{"tags":2716,"concepts":2717},[],[],{"space":2719,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2721,"publishedVersion":395,"revision":62,"contentType":2723,"locale":29},{"sys":2720},{"type":12,"linkType":13,"id":14},{"sys":2722},{"id":21,"type":12,"linkType":22},{"sys":2724},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2726,"metaTitle":405,"metaDescription":406,"mainTitle":2727,"subtitle":424,"heroImage":2742,"ctaButton":447,"ctaLink":448},[404],{"data":2728,"content":2729,"nodeType":74},{},[2730,2736],{"data":2731,"content":2732,"nodeType":78},{},[2733],{"data":2734,"marks":2735,"value":416,"nodeType":82},{},[],{"data":2737,"content":2738,"nodeType":87},{},[2739],{"data":2740,"marks":2741,"value":423,"nodeType":82},{},[],{"metadata":2743,"sys":2746,"fields":2751},{"tags":2744,"concepts":2745},[],[],{"space":2747,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2749,"publishedVersion":62,"revision":44,"locale":29},{"sys":2748},{"type":12,"linkType":13,"id":14},{"sys":2750},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2752},{"url":439,"details":2753,"fileName":445,"contentType":446},{"size":441,"image":2754},{"width":443,"height":444},{"sys":2756,"fields":2759},{"id":2757,"createdAt":2758},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":2760,"slug":2761,"articleIntro":-1,"category":2762},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[2763],{"metadata":2764,"sys":2767,"fields":2774},{"tags":2765,"concepts":2766},[],[],{"space":2768,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2770,"publishedVersion":395,"revision":62,"contentType":2772,"locale":29},{"sys":2769},{"type":12,"linkType":13,"id":14},{"sys":2771},{"id":21,"type":12,"linkType":22},{"sys":2773},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2775,"metaTitle":405,"metaDescription":406,"mainTitle":2776,"subtitle":424,"heroImage":2791,"ctaButton":447,"ctaLink":448},[404],{"data":2777,"content":2778,"nodeType":74},{},[2779,2785],{"data":2780,"content":2781,"nodeType":78},{},[2782],{"data":2783,"marks":2784,"value":416,"nodeType":82},{},[],{"data":2786,"content":2787,"nodeType":87},{},[2788],{"data":2789,"marks":2790,"value":423,"nodeType":82},{},[],{"metadata":2792,"sys":2795,"fields":2800},{"tags":2793,"concepts":2794},[],[],{"space":2796,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2798,"publishedVersion":62,"revision":44,"locale":29},{"sys":2797},{"type":12,"linkType":13,"id":14},{"sys":2799},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2801},{"url":439,"details":2802,"fileName":445,"contentType":446},{"size":441,"image":2803},{"width":443,"height":444},{"sys":2805,"fields":2808},{"id":2806,"createdAt":2807},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":2809,"slug":2810,"articleIntro":2809,"category":2811},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[2812],{"metadata":2813,"sys":2816,"fields":2823},{"tags":2814,"concepts":2815},[],[],{"space":2817,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2819,"publishedVersion":395,"revision":62,"contentType":2821,"locale":29},{"sys":2818},{"type":12,"linkType":13,"id":14},{"sys":2820},{"id":21,"type":12,"linkType":22},{"sys":2822},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2824,"metaTitle":405,"metaDescription":406,"mainTitle":2825,"subtitle":424,"heroImage":2840,"ctaButton":447,"ctaLink":448},[404],{"data":2826,"content":2827,"nodeType":74},{},[2828,2834],{"data":2829,"content":2830,"nodeType":78},{},[2831],{"data":2832,"marks":2833,"value":416,"nodeType":82},{},[],{"data":2835,"content":2836,"nodeType":87},{},[2837],{"data":2838,"marks":2839,"value":423,"nodeType":82},{},[],{"metadata":2841,"sys":2844,"fields":2849},{"tags":2842,"concepts":2843},[],[],{"space":2845,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2847,"publishedVersion":62,"revision":44,"locale":29},{"sys":2846},{"type":12,"linkType":13,"id":14},{"sys":2848},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2850},{"url":439,"details":2851,"fileName":445,"contentType":446},{"size":441,"image":2852},{"width":443,"height":444},{"sys":2854,"fields":2857},{"id":2855,"createdAt":2856},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":2858,"slug":2859,"articleIntro":2858,"category":2860},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[2861],{"metadata":2862,"sys":2865,"fields":2872},{"tags":2863,"concepts":2864},[],[],{"space":2866,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2868,"publishedVersion":395,"revision":62,"contentType":2870,"locale":29},{"sys":2867},{"type":12,"linkType":13,"id":14},{"sys":2869},{"id":21,"type":12,"linkType":22},{"sys":2871},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2873,"metaTitle":405,"metaDescription":406,"mainTitle":2874,"subtitle":424,"heroImage":2889,"ctaButton":447,"ctaLink":448},[404],{"data":2875,"content":2876,"nodeType":74},{},[2877,2883],{"data":2878,"content":2879,"nodeType":78},{},[2880],{"data":2881,"marks":2882,"value":416,"nodeType":82},{},[],{"data":2884,"content":2885,"nodeType":87},{},[2886],{"data":2887,"marks":2888,"value":423,"nodeType":82},{},[],{"metadata":2890,"sys":2893,"fields":2898},{"tags":2891,"concepts":2892},[],[],{"space":2894,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2896,"publishedVersion":62,"revision":44,"locale":29},{"sys":2895},{"type":12,"linkType":13,"id":14},{"sys":2897},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2899},{"url":439,"details":2900,"fileName":445,"contentType":446},{"size":441,"image":2901},{"width":443,"height":444},{"sys":2903,"fields":2906},{"id":2904,"createdAt":2905},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":2907,"slug":2908,"articleIntro":2907,"category":2909},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[2910],{"metadata":2911,"sys":2914,"fields":2921},{"tags":2912,"concepts":2913},[],[],{"space":2915,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2917,"publishedVersion":395,"revision":62,"contentType":2919,"locale":29},{"sys":2916},{"type":12,"linkType":13,"id":14},{"sys":2918},{"id":21,"type":12,"linkType":22},{"sys":2920},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2922,"metaTitle":405,"metaDescription":406,"mainTitle":2923,"subtitle":424,"heroImage":2938,"ctaButton":447,"ctaLink":448},[404],{"data":2924,"content":2925,"nodeType":74},{},[2926,2932],{"data":2927,"content":2928,"nodeType":78},{},[2929],{"data":2930,"marks":2931,"value":416,"nodeType":82},{},[],{"data":2933,"content":2934,"nodeType":87},{},[2935],{"data":2936,"marks":2937,"value":423,"nodeType":82},{},[],{"metadata":2939,"sys":2942,"fields":2947},{"tags":2940,"concepts":2941},[],[],{"space":2943,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2945,"publishedVersion":62,"revision":44,"locale":29},{"sys":2944},{"type":12,"linkType":13,"id":14},{"sys":2946},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2948},{"url":439,"details":2949,"fileName":445,"contentType":446},{"size":441,"image":2950},{"width":443,"height":444},{"sys":2952,"fields":2955},{"id":2953,"createdAt":2954},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":2956,"slug":2957,"articleIntro":2956,"category":2958},"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",[2959],{"metadata":2960,"sys":2963,"fields":2970},{"tags":2961,"concepts":2962},[],[],{"space":2964,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2966,"publishedVersion":395,"revision":62,"contentType":2968,"locale":29},{"sys":2965},{"type":12,"linkType":13,"id":14},{"sys":2967},{"id":21,"type":12,"linkType":22},{"sys":2969},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2971,"metaTitle":405,"metaDescription":406,"mainTitle":2972,"subtitle":424,"heroImage":2987,"ctaButton":447,"ctaLink":448},[404],{"data":2973,"content":2974,"nodeType":74},{},[2975,2981],{"data":2976,"content":2977,"nodeType":78},{},[2978],{"data":2979,"marks":2980,"value":416,"nodeType":82},{},[],{"data":2982,"content":2983,"nodeType":87},{},[2984],{"data":2985,"marks":2986,"value":423,"nodeType":82},{},[],{"metadata":2988,"sys":2991,"fields":2996},{"tags":2989,"concepts":2990},[],[],{"space":2992,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2994,"publishedVersion":62,"revision":44,"locale":29},{"sys":2993},{"type":12,"linkType":13,"id":14},{"sys":2995},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2997},{"url":439,"details":2998,"fileName":445,"contentType":446},{"size":441,"image":2999},{"width":443,"height":444},{"sys":3001,"fields":3004},{"id":3002,"createdAt":3003},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":3005,"slug":3006,"articleIntro":3005,"category":3007},"Compte 6412 - Congés payés","compte-6412-conges-payes",[3008],{"metadata":3009,"sys":3012,"fields":3019},{"tags":3010,"concepts":3011},[],[],{"space":3013,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3015,"publishedVersion":395,"revision":62,"contentType":3017,"locale":29},{"sys":3014},{"type":12,"linkType":13,"id":14},{"sys":3016},{"id":21,"type":12,"linkType":22},{"sys":3018},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3020,"metaTitle":405,"metaDescription":406,"mainTitle":3021,"subtitle":424,"heroImage":3036,"ctaButton":447,"ctaLink":448},[404],{"data":3022,"content":3023,"nodeType":74},{},[3024,3030],{"data":3025,"content":3026,"nodeType":78},{},[3027],{"data":3028,"marks":3029,"value":416,"nodeType":82},{},[],{"data":3031,"content":3032,"nodeType":87},{},[3033],{"data":3034,"marks":3035,"value":423,"nodeType":82},{},[],{"metadata":3037,"sys":3040,"fields":3045},{"tags":3038,"concepts":3039},[],[],{"space":3041,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3043,"publishedVersion":62,"revision":44,"locale":29},{"sys":3042},{"type":12,"linkType":13,"id":14},{"sys":3044},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3046},{"url":439,"details":3047,"fileName":445,"contentType":446},{"size":441,"image":3048},{"width":443,"height":444},{"sys":3050,"fields":3053},{"id":3051,"createdAt":3052},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":3054,"slug":3055,"articleIntro":3056,"category":3057},"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.",[3058],{"metadata":3059,"sys":3062,"fields":3069},{"tags":3060,"concepts":3061},[],[],{"space":3063,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3065,"publishedVersion":395,"revision":62,"contentType":3067,"locale":29},{"sys":3064},{"type":12,"linkType":13,"id":14},{"sys":3066},{"id":21,"type":12,"linkType":22},{"sys":3068},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3070,"metaTitle":405,"metaDescription":406,"mainTitle":3071,"subtitle":424,"heroImage":3086,"ctaButton":447,"ctaLink":448},[404],{"data":3072,"content":3073,"nodeType":74},{},[3074,3080],{"data":3075,"content":3076,"nodeType":78},{},[3077],{"data":3078,"marks":3079,"value":416,"nodeType":82},{},[],{"data":3081,"content":3082,"nodeType":87},{},[3083],{"data":3084,"marks":3085,"value":423,"nodeType":82},{},[],{"metadata":3087,"sys":3090,"fields":3095},{"tags":3088,"concepts":3089},[],[],{"space":3091,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3093,"publishedVersion":62,"revision":44,"locale":29},{"sys":3092},{"type":12,"linkType":13,"id":14},{"sys":3094},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3096},{"url":439,"details":3097,"fileName":445,"contentType":446},{"size":441,"image":3098},{"width":443,"height":444},{"sys":3100,"fields":3103},{"id":3101,"createdAt":3102},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":3104,"slug":3105,"articleIntro":3104,"category":3106},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[3107],{"metadata":3108,"sys":3111,"fields":3118},{"tags":3109,"concepts":3110},[],[],{"space":3112,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3114,"publishedVersion":395,"revision":62,"contentType":3116,"locale":29},{"sys":3113},{"type":12,"linkType":13,"id":14},{"sys":3115},{"id":21,"type":12,"linkType":22},{"sys":3117},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3119,"metaTitle":405,"metaDescription":406,"mainTitle":3120,"subtitle":424,"heroImage":3135,"ctaButton":447,"ctaLink":448},[404],{"data":3121,"content":3122,"nodeType":74},{},[3123,3129],{"data":3124,"content":3125,"nodeType":78},{},[3126],{"data":3127,"marks":3128,"value":416,"nodeType":82},{},[],{"data":3130,"content":3131,"nodeType":87},{},[3132],{"data":3133,"marks":3134,"value":423,"nodeType":82},{},[],{"metadata":3136,"sys":3139,"fields":3144},{"tags":3137,"concepts":3138},[],[],{"space":3140,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3142,"publishedVersion":62,"revision":44,"locale":29},{"sys":3141},{"type":12,"linkType":13,"id":14},{"sys":3143},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3145},{"url":439,"details":3146,"fileName":445,"contentType":446},{"size":441,"image":3147},{"width":443,"height":444},{"sys":3149,"fields":3152},{"id":3150,"createdAt":3151},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":3153,"slug":3154,"articleIntro":3153,"category":3155},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[3156],{"metadata":3157,"sys":3160,"fields":3167},{"tags":3158,"concepts":3159},[],[],{"space":3161,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3163,"publishedVersion":395,"revision":62,"contentType":3165,"locale":29},{"sys":3162},{"type":12,"linkType":13,"id":14},{"sys":3164},{"id":21,"type":12,"linkType":22},{"sys":3166},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3168,"metaTitle":405,"metaDescription":406,"mainTitle":3169,"subtitle":424,"heroImage":3184,"ctaButton":447,"ctaLink":448},[404],{"data":3170,"content":3171,"nodeType":74},{},[3172,3178],{"data":3173,"content":3174,"nodeType":78},{},[3175],{"data":3176,"marks":3177,"value":416,"nodeType":82},{},[],{"data":3179,"content":3180,"nodeType":87},{},[3181],{"data":3182,"marks":3183,"value":423,"nodeType":82},{},[],{"metadata":3185,"sys":3188,"fields":3193},{"tags":3186,"concepts":3187},[],[],{"space":3189,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3191,"publishedVersion":62,"revision":44,"locale":29},{"sys":3190},{"type":12,"linkType":13,"id":14},{"sys":3192},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3194},{"url":439,"details":3195,"fileName":445,"contentType":446},{"size":441,"image":3196},{"width":443,"height":444},{"sys":3198,"fields":3201},{"id":3199,"createdAt":3200},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":3202,"slug":3203,"articleIntro":-1,"category":3204},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[3205],{"metadata":3206,"sys":3209,"fields":3216},{"tags":3207,"concepts":3208},[],[],{"space":3210,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3212,"publishedVersion":395,"revision":62,"contentType":3214,"locale":29},{"sys":3211},{"type":12,"linkType":13,"id":14},{"sys":3213},{"id":21,"type":12,"linkType":22},{"sys":3215},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3217,"metaTitle":405,"metaDescription":406,"mainTitle":3218,"subtitle":424,"heroImage":3233,"ctaButton":447,"ctaLink":448},[404],{"data":3219,"content":3220,"nodeType":74},{},[3221,3227],{"data":3222,"content":3223,"nodeType":78},{},[3224],{"data":3225,"marks":3226,"value":416,"nodeType":82},{},[],{"data":3228,"content":3229,"nodeType":87},{},[3230],{"data":3231,"marks":3232,"value":423,"nodeType":82},{},[],{"metadata":3234,"sys":3237,"fields":3242},{"tags":3235,"concepts":3236},[],[],{"space":3238,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3240,"publishedVersion":62,"revision":44,"locale":29},{"sys":3239},{"type":12,"linkType":13,"id":14},{"sys":3241},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3243},{"url":439,"details":3244,"fileName":445,"contentType":446},{"size":441,"image":3245},{"width":443,"height":444},{"sys":3247,"fields":3250},{"id":3248,"createdAt":3249},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":3251,"slug":3252,"articleIntro":3251,"category":3253},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[3254],{"metadata":3255,"sys":3258,"fields":3265},{"tags":3256,"concepts":3257},[],[],{"space":3259,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3261,"publishedVersion":395,"revision":62,"contentType":3263,"locale":29},{"sys":3260},{"type":12,"linkType":13,"id":14},{"sys":3262},{"id":21,"type":12,"linkType":22},{"sys":3264},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3266,"metaTitle":405,"metaDescription":406,"mainTitle":3267,"subtitle":424,"heroImage":3282,"ctaButton":447,"ctaLink":448},[404],{"data":3268,"content":3269,"nodeType":74},{},[3270,3276],{"data":3271,"content":3272,"nodeType":78},{},[3273],{"data":3274,"marks":3275,"value":416,"nodeType":82},{},[],{"data":3277,"content":3278,"nodeType":87},{},[3279],{"data":3280,"marks":3281,"value":423,"nodeType":82},{},[],{"metadata":3283,"sys":3286,"fields":3291},{"tags":3284,"concepts":3285},[],[],{"space":3287,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3289,"publishedVersion":62,"revision":44,"locale":29},{"sys":3288},{"type":12,"linkType":13,"id":14},{"sys":3290},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3292},{"url":439,"details":3293,"fileName":445,"contentType":446},{"size":441,"image":3294},{"width":443,"height":444},{"sys":3296,"fields":3299},{"id":3297,"createdAt":3298},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":3300,"slug":3301,"articleIntro":3300,"category":3302},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[3303],{"metadata":3304,"sys":3307,"fields":3314},{"tags":3305,"concepts":3306},[],[],{"space":3308,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3310,"publishedVersion":395,"revision":62,"contentType":3312,"locale":29},{"sys":3309},{"type":12,"linkType":13,"id":14},{"sys":3311},{"id":21,"type":12,"linkType":22},{"sys":3313},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3315,"metaTitle":405,"metaDescription":406,"mainTitle":3316,"subtitle":424,"heroImage":3331,"ctaButton":447,"ctaLink":448},[404],{"data":3317,"content":3318,"nodeType":74},{},[3319,3325],{"data":3320,"content":3321,"nodeType":78},{},[3322],{"data":3323,"marks":3324,"value":416,"nodeType":82},{},[],{"data":3326,"content":3327,"nodeType":87},{},[3328],{"data":3329,"marks":3330,"value":423,"nodeType":82},{},[],{"metadata":3332,"sys":3335,"fields":3340},{"tags":3333,"concepts":3334},[],[],{"space":3336,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3338,"publishedVersion":62,"revision":44,"locale":29},{"sys":3337},{"type":12,"linkType":13,"id":14},{"sys":3339},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3341},{"url":439,"details":3342,"fileName":445,"contentType":446},{"size":441,"image":3343},{"width":443,"height":444},{"sys":3345,"fields":3348},{"id":3346,"createdAt":3347},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":3349,"slug":3350,"articleIntro":3349,"category":3351},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[3352],{"metadata":3353,"sys":3356,"fields":3363},{"tags":3354,"concepts":3355},[],[],{"space":3357,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3359,"publishedVersion":395,"revision":62,"contentType":3361,"locale":29},{"sys":3358},{"type":12,"linkType":13,"id":14},{"sys":3360},{"id":21,"type":12,"linkType":22},{"sys":3362},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3364,"metaTitle":405,"metaDescription":406,"mainTitle":3365,"subtitle":424,"heroImage":3380,"ctaButton":447,"ctaLink":448},[404],{"data":3366,"content":3367,"nodeType":74},{},[3368,3374],{"data":3369,"content":3370,"nodeType":78},{},[3371],{"data":3372,"marks":3373,"value":416,"nodeType":82},{},[],{"data":3375,"content":3376,"nodeType":87},{},[3377],{"data":3378,"marks":3379,"value":423,"nodeType":82},{},[],{"metadata":3381,"sys":3384,"fields":3389},{"tags":3382,"concepts":3383},[],[],{"space":3385,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3387,"publishedVersion":62,"revision":44,"locale":29},{"sys":3386},{"type":12,"linkType":13,"id":14},{"sys":3388},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3390},{"url":439,"details":3391,"fileName":445,"contentType":446},{"size":441,"image":3392},{"width":443,"height":444},{"sys":3394,"fields":3397},{"id":3395,"createdAt":3396},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":3398,"slug":3399,"articleIntro":3398,"category":3400},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[3401],{"metadata":3402,"sys":3405,"fields":3412},{"tags":3403,"concepts":3404},[],[],{"space":3406,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3408,"publishedVersion":395,"revision":62,"contentType":3410,"locale":29},{"sys":3407},{"type":12,"linkType":13,"id":14},{"sys":3409},{"id":21,"type":12,"linkType":22},{"sys":3411},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3413,"metaTitle":405,"metaDescription":406,"mainTitle":3414,"subtitle":424,"heroImage":3429,"ctaButton":447,"ctaLink":448},[404],{"data":3415,"content":3416,"nodeType":74},{},[3417,3423],{"data":3418,"content":3419,"nodeType":78},{},[3420],{"data":3421,"marks":3422,"value":416,"nodeType":82},{},[],{"data":3424,"content":3425,"nodeType":87},{},[3426],{"data":3427,"marks":3428,"value":423,"nodeType":82},{},[],{"metadata":3430,"sys":3433,"fields":3438},{"tags":3431,"concepts":3432},[],[],{"space":3434,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3436,"publishedVersion":62,"revision":44,"locale":29},{"sys":3435},{"type":12,"linkType":13,"id":14},{"sys":3437},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3439},{"url":439,"details":3440,"fileName":445,"contentType":446},{"size":441,"image":3441},{"width":443,"height":444},{"sys":3443,"fields":3446},{"id":3444,"createdAt":3445},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":3447,"slug":3448,"articleIntro":3447,"category":3449},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[3450],{"metadata":3451,"sys":3454,"fields":3461},{"tags":3452,"concepts":3453},[],[],{"space":3455,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3457,"publishedVersion":395,"revision":62,"contentType":3459,"locale":29},{"sys":3456},{"type":12,"linkType":13,"id":14},{"sys":3458},{"id":21,"type":12,"linkType":22},{"sys":3460},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3462,"metaTitle":405,"metaDescription":406,"mainTitle":3463,"subtitle":424,"heroImage":3478,"ctaButton":447,"ctaLink":448},[404],{"data":3464,"content":3465,"nodeType":74},{},[3466,3472],{"data":3467,"content":3468,"nodeType":78},{},[3469],{"data":3470,"marks":3471,"value":416,"nodeType":82},{},[],{"data":3473,"content":3474,"nodeType":87},{},[3475],{"data":3476,"marks":3477,"value":423,"nodeType":82},{},[],{"metadata":3479,"sys":3482,"fields":3487},{"tags":3480,"concepts":3481},[],[],{"space":3483,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3485,"publishedVersion":62,"revision":44,"locale":29},{"sys":3484},{"type":12,"linkType":13,"id":14},{"sys":3486},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3488},{"url":439,"details":3489,"fileName":445,"contentType":446},{"size":441,"image":3490},{"width":443,"height":444},{"sys":3492,"fields":3495},{"id":3493,"createdAt":3494},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":3496,"slug":3497,"articleIntro":3496,"category":3498},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[3499],{"metadata":3500,"sys":3503,"fields":3510},{"tags":3501,"concepts":3502},[],[],{"space":3504,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3506,"publishedVersion":395,"revision":62,"contentType":3508,"locale":29},{"sys":3505},{"type":12,"linkType":13,"id":14},{"sys":3507},{"id":21,"type":12,"linkType":22},{"sys":3509},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3511,"metaTitle":405,"metaDescription":406,"mainTitle":3512,"subtitle":424,"heroImage":3527,"ctaButton":447,"ctaLink":448},[404],{"data":3513,"content":3514,"nodeType":74},{},[3515,3521],{"data":3516,"content":3517,"nodeType":78},{},[3518],{"data":3519,"marks":3520,"value":416,"nodeType":82},{},[],{"data":3522,"content":3523,"nodeType":87},{},[3524],{"data":3525,"marks":3526,"value":423,"nodeType":82},{},[],{"metadata":3528,"sys":3531,"fields":3536},{"tags":3529,"concepts":3530},[],[],{"space":3532,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3534,"publishedVersion":62,"revision":44,"locale":29},{"sys":3533},{"type":12,"linkType":13,"id":14},{"sys":3535},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3537},{"url":439,"details":3538,"fileName":445,"contentType":446},{"size":441,"image":3539},{"width":443,"height":444},{"sys":3541,"fields":3544},{"id":3542,"createdAt":3543},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":3545,"slug":3546,"articleIntro":3545,"category":3547},"2313 - Constructions","compte-2313-constructions",[3548],{"metadata":3549,"sys":3552,"fields":3559},{"tags":3550,"concepts":3551},[],[],{"space":3553,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3555,"publishedVersion":395,"revision":62,"contentType":3557,"locale":29},{"sys":3554},{"type":12,"linkType":13,"id":14},{"sys":3556},{"id":21,"type":12,"linkType":22},{"sys":3558},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3560,"metaTitle":405,"metaDescription":406,"mainTitle":3561,"subtitle":424,"heroImage":3576,"ctaButton":447,"ctaLink":448},[404],{"data":3562,"content":3563,"nodeType":74},{},[3564,3570],{"data":3565,"content":3566,"nodeType":78},{},[3567],{"data":3568,"marks":3569,"value":416,"nodeType":82},{},[],{"data":3571,"content":3572,"nodeType":87},{},[3573],{"data":3574,"marks":3575,"value":423,"nodeType":82},{},[],{"metadata":3577,"sys":3580,"fields":3585},{"tags":3578,"concepts":3579},[],[],{"space":3581,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3583,"publishedVersion":62,"revision":44,"locale":29},{"sys":3582},{"type":12,"linkType":13,"id":14},{"sys":3584},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3586},{"url":439,"details":3587,"fileName":445,"contentType":446},{"size":441,"image":3588},{"width":443,"height":444},{"sys":3590,"fields":3593},{"id":3591,"createdAt":3592},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":3594,"slug":3595,"articleIntro":3594,"category":3596},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[3597],{"metadata":3598,"sys":3601,"fields":3608},{"tags":3599,"concepts":3600},[],[],{"space":3602,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3604,"publishedVersion":395,"revision":62,"contentType":3606,"locale":29},{"sys":3603},{"type":12,"linkType":13,"id":14},{"sys":3605},{"id":21,"type":12,"linkType":22},{"sys":3607},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3609,"metaTitle":405,"metaDescription":406,"mainTitle":3610,"subtitle":424,"heroImage":3625,"ctaButton":447,"ctaLink":448},[404],{"data":3611,"content":3612,"nodeType":74},{},[3613,3619],{"data":3614,"content":3615,"nodeType":78},{},[3616],{"data":3617,"marks":3618,"value":416,"nodeType":82},{},[],{"data":3620,"content":3621,"nodeType":87},{},[3622],{"data":3623,"marks":3624,"value":423,"nodeType":82},{},[],{"metadata":3626,"sys":3629,"fields":3634},{"tags":3627,"concepts":3628},[],[],{"space":3630,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3632,"publishedVersion":62,"revision":44,"locale":29},{"sys":3631},{"type":12,"linkType":13,"id":14},{"sys":3633},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3635},{"url":439,"details":3636,"fileName":445,"contentType":446},{"size":441,"image":3637},{"width":443,"height":444},{"sys":3639,"fields":3642},{"id":3640,"createdAt":3641},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":3643,"slug":3644,"articleIntro":3643,"category":3645},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[3646],{"metadata":3647,"sys":3650,"fields":3657},{"tags":3648,"concepts":3649},[],[],{"space":3651,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3653,"publishedVersion":395,"revision":62,"contentType":3655,"locale":29},{"sys":3652},{"type":12,"linkType":13,"id":14},{"sys":3654},{"id":21,"type":12,"linkType":22},{"sys":3656},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3658,"metaTitle":405,"metaDescription":406,"mainTitle":3659,"subtitle":424,"heroImage":3674,"ctaButton":447,"ctaLink":448},[404],{"data":3660,"content":3661,"nodeType":74},{},[3662,3668],{"data":3663,"content":3664,"nodeType":78},{},[3665],{"data":3666,"marks":3667,"value":416,"nodeType":82},{},[],{"data":3669,"content":3670,"nodeType":87},{},[3671],{"data":3672,"marks":3673,"value":423,"nodeType":82},{},[],{"metadata":3675,"sys":3678,"fields":3683},{"tags":3676,"concepts":3677},[],[],{"space":3679,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3681,"publishedVersion":62,"revision":44,"locale":29},{"sys":3680},{"type":12,"linkType":13,"id":14},{"sys":3682},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3684},{"url":439,"details":3685,"fileName":445,"contentType":446},{"size":441,"image":3686},{"width":443,"height":444},{"sys":3688,"fields":3691},{"id":3689,"createdAt":3690},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":3692,"slug":3693,"articleIntro":3692,"category":3694},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[3695],{"metadata":3696,"sys":3699,"fields":3706},{"tags":3697,"concepts":3698},[],[],{"space":3700,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3702,"publishedVersion":395,"revision":62,"contentType":3704,"locale":29},{"sys":3701},{"type":12,"linkType":13,"id":14},{"sys":3703},{"id":21,"type":12,"linkType":22},{"sys":3705},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3707,"metaTitle":405,"metaDescription":406,"mainTitle":3708,"subtitle":424,"heroImage":3723,"ctaButton":447,"ctaLink":448},[404],{"data":3709,"content":3710,"nodeType":74},{},[3711,3717],{"data":3712,"content":3713,"nodeType":78},{},[3714],{"data":3715,"marks":3716,"value":416,"nodeType":82},{},[],{"data":3718,"content":3719,"nodeType":87},{},[3720],{"data":3721,"marks":3722,"value":423,"nodeType":82},{},[],{"metadata":3724,"sys":3727,"fields":3732},{"tags":3725,"concepts":3726},[],[],{"space":3728,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3730,"publishedVersion":62,"revision":44,"locale":29},{"sys":3729},{"type":12,"linkType":13,"id":14},{"sys":3731},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3733},{"url":439,"details":3734,"fileName":445,"contentType":446},{"size":441,"image":3735},{"width":443,"height":444},{"sys":3737,"fields":3740},{"id":3738,"createdAt":3739},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":3741,"slug":3742,"articleIntro":3743,"category":3744},"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.",[3745],{"metadata":3746,"sys":3749,"fields":3756},{"tags":3747,"concepts":3748},[],[],{"space":3750,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3752,"publishedVersion":395,"revision":62,"contentType":3754,"locale":29},{"sys":3751},{"type":12,"linkType":13,"id":14},{"sys":3753},{"id":21,"type":12,"linkType":22},{"sys":3755},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3757,"metaTitle":405,"metaDescription":406,"mainTitle":3758,"subtitle":424,"heroImage":3773,"ctaButton":447,"ctaLink":448},[404],{"data":3759,"content":3760,"nodeType":74},{},[3761,3767],{"data":3762,"content":3763,"nodeType":78},{},[3764],{"data":3765,"marks":3766,"value":416,"nodeType":82},{},[],{"data":3768,"content":3769,"nodeType":87},{},[3770],{"data":3771,"marks":3772,"value":423,"nodeType":82},{},[],{"metadata":3774,"sys":3777,"fields":3782},{"tags":3775,"concepts":3776},[],[],{"space":3778,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3780,"publishedVersion":62,"revision":44,"locale":29},{"sys":3779},{"type":12,"linkType":13,"id":14},{"sys":3781},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3783},{"url":439,"details":3784,"fileName":445,"contentType":446},{"size":441,"image":3785},{"width":443,"height":444},{"sys":3787,"fields":3790},{"id":3788,"createdAt":3789},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":3791,"slug":3792,"articleIntro":3791,"category":3793},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[3794],{"metadata":3795,"sys":3798,"fields":3805},{"tags":3796,"concepts":3797},[],[],{"space":3799,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3801,"publishedVersion":395,"revision":62,"contentType":3803,"locale":29},{"sys":3800},{"type":12,"linkType":13,"id":14},{"sys":3802},{"id":21,"type":12,"linkType":22},{"sys":3804},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3806,"metaTitle":405,"metaDescription":406,"mainTitle":3807,"subtitle":424,"heroImage":3822,"ctaButton":447,"ctaLink":448},[404],{"data":3808,"content":3809,"nodeType":74},{},[3810,3816],{"data":3811,"content":3812,"nodeType":78},{},[3813],{"data":3814,"marks":3815,"value":416,"nodeType":82},{},[],{"data":3817,"content":3818,"nodeType":87},{},[3819],{"data":3820,"marks":3821,"value":423,"nodeType":82},{},[],{"metadata":3823,"sys":3826,"fields":3831},{"tags":3824,"concepts":3825},[],[],{"space":3827,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3829,"publishedVersion":62,"revision":44,"locale":29},{"sys":3828},{"type":12,"linkType":13,"id":14},{"sys":3830},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3832},{"url":439,"details":3833,"fileName":445,"contentType":446},{"size":441,"image":3834},{"width":443,"height":444},{"sys":3836,"fields":3838},{"id":3837,"createdAt":2218},"3I5KJd4shZBebKbC7AQxh7",{"title":3839,"slug":3840,"articleIntro":3839,"category":3841},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[3842],{"metadata":3843,"sys":3846,"fields":3853},{"tags":3844,"concepts":3845},[],[],{"space":3847,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3849,"publishedVersion":395,"revision":62,"contentType":3851,"locale":29},{"sys":3848},{"type":12,"linkType":13,"id":14},{"sys":3850},{"id":21,"type":12,"linkType":22},{"sys":3852},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3854,"metaTitle":405,"metaDescription":406,"mainTitle":3855,"subtitle":424,"heroImage":3870,"ctaButton":447,"ctaLink":448},[404],{"data":3856,"content":3857,"nodeType":74},{},[3858,3864],{"data":3859,"content":3860,"nodeType":78},{},[3861],{"data":3862,"marks":3863,"value":416,"nodeType":82},{},[],{"data":3865,"content":3866,"nodeType":87},{},[3867],{"data":3868,"marks":3869,"value":423,"nodeType":82},{},[],{"metadata":3871,"sys":3874,"fields":3879},{"tags":3872,"concepts":3873},[],[],{"space":3875,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3877,"publishedVersion":62,"revision":44,"locale":29},{"sys":3876},{"type":12,"linkType":13,"id":14},{"sys":3878},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3880},{"url":439,"details":3881,"fileName":445,"contentType":446},{"size":441,"image":3882},{"width":443,"height":444},{"sys":3884,"fields":3887},{"id":3885,"createdAt":3886},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":3888,"slug":3889,"articleIntro":3888,"category":3890},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[3891],{"metadata":3892,"sys":3895,"fields":3902},{"tags":3893,"concepts":3894},[],[],{"space":3896,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3898,"publishedVersion":395,"revision":62,"contentType":3900,"locale":29},{"sys":3897},{"type":12,"linkType":13,"id":14},{"sys":3899},{"id":21,"type":12,"linkType":22},{"sys":3901},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3903,"metaTitle":405,"metaDescription":406,"mainTitle":3904,"subtitle":424,"heroImage":3919,"ctaButton":447,"ctaLink":448},[404],{"data":3905,"content":3906,"nodeType":74},{},[3907,3913],{"data":3908,"content":3909,"nodeType":78},{},[3910],{"data":3911,"marks":3912,"value":416,"nodeType":82},{},[],{"data":3914,"content":3915,"nodeType":87},{},[3916],{"data":3917,"marks":3918,"value":423,"nodeType":82},{},[],{"metadata":3920,"sys":3923,"fields":3928},{"tags":3921,"concepts":3922},[],[],{"space":3924,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3926,"publishedVersion":62,"revision":44,"locale":29},{"sys":3925},{"type":12,"linkType":13,"id":14},{"sys":3927},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3929},{"url":439,"details":3930,"fileName":445,"contentType":446},{"size":441,"image":3931},{"width":443,"height":444},{"sys":3933,"fields":3936},{"id":3934,"createdAt":3935},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":3937,"slug":3938,"articleIntro":3937,"category":3939},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[3940],{"metadata":3941,"sys":3944,"fields":3951},{"tags":3942,"concepts":3943},[],[],{"space":3945,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3947,"publishedVersion":395,"revision":62,"contentType":3949,"locale":29},{"sys":3946},{"type":12,"linkType":13,"id":14},{"sys":3948},{"id":21,"type":12,"linkType":22},{"sys":3950},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3952,"metaTitle":405,"metaDescription":406,"mainTitle":3953,"subtitle":424,"heroImage":3968,"ctaButton":447,"ctaLink":448},[404],{"data":3954,"content":3955,"nodeType":74},{},[3956,3962],{"data":3957,"content":3958,"nodeType":78},{},[3959],{"data":3960,"marks":3961,"value":416,"nodeType":82},{},[],{"data":3963,"content":3964,"nodeType":87},{},[3965],{"data":3966,"marks":3967,"value":423,"nodeType":82},{},[],{"metadata":3969,"sys":3972,"fields":3977},{"tags":3970,"concepts":3971},[],[],{"space":3973,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3975,"publishedVersion":62,"revision":44,"locale":29},{"sys":3974},{"type":12,"linkType":13,"id":14},{"sys":3976},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3978},{"url":439,"details":3979,"fileName":445,"contentType":446},{"size":441,"image":3980},{"width":443,"height":444},{"sys":3982,"fields":3985},{"id":3983,"createdAt":3984},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":3986,"slug":3987,"articleIntro":-1,"category":3988},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[3989],{"metadata":3990,"sys":3993,"fields":4000},{"tags":3991,"concepts":3992},[],[],{"space":3994,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3996,"publishedVersion":395,"revision":62,"contentType":3998,"locale":29},{"sys":3995},{"type":12,"linkType":13,"id":14},{"sys":3997},{"id":21,"type":12,"linkType":22},{"sys":3999},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4001,"metaTitle":405,"metaDescription":406,"mainTitle":4002,"subtitle":424,"heroImage":4017,"ctaButton":447,"ctaLink":448},[404],{"data":4003,"content":4004,"nodeType":74},{},[4005,4011],{"data":4006,"content":4007,"nodeType":78},{},[4008],{"data":4009,"marks":4010,"value":416,"nodeType":82},{},[],{"data":4012,"content":4013,"nodeType":87},{},[4014],{"data":4015,"marks":4016,"value":423,"nodeType":82},{},[],{"metadata":4018,"sys":4021,"fields":4026},{"tags":4019,"concepts":4020},[],[],{"space":4022,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4024,"publishedVersion":62,"revision":44,"locale":29},{"sys":4023},{"type":12,"linkType":13,"id":14},{"sys":4025},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4027},{"url":439,"details":4028,"fileName":445,"contentType":446},{"size":441,"image":4029},{"width":443,"height":444},{"sys":4031,"fields":4034},{"id":4032,"createdAt":4033},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":4035,"slug":4036,"articleIntro":4035,"category":4037},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[4038],{"metadata":4039,"sys":4042,"fields":4049},{"tags":4040,"concepts":4041},[],[],{"space":4043,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4045,"publishedVersion":395,"revision":62,"contentType":4047,"locale":29},{"sys":4044},{"type":12,"linkType":13,"id":14},{"sys":4046},{"id":21,"type":12,"linkType":22},{"sys":4048},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4050,"metaTitle":405,"metaDescription":406,"mainTitle":4051,"subtitle":424,"heroImage":4066,"ctaButton":447,"ctaLink":448},[404],{"data":4052,"content":4053,"nodeType":74},{},[4054,4060],{"data":4055,"content":4056,"nodeType":78},{},[4057],{"data":4058,"marks":4059,"value":416,"nodeType":82},{},[],{"data":4061,"content":4062,"nodeType":87},{},[4063],{"data":4064,"marks":4065,"value":423,"nodeType":82},{},[],{"metadata":4067,"sys":4070,"fields":4075},{"tags":4068,"concepts":4069},[],[],{"space":4071,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4073,"publishedVersion":62,"revision":44,"locale":29},{"sys":4072},{"type":12,"linkType":13,"id":14},{"sys":4074},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4076},{"url":439,"details":4077,"fileName":445,"contentType":446},{"size":441,"image":4078},{"width":443,"height":444},{"sys":4080,"fields":4083},{"id":4081,"createdAt":4082},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":4084,"slug":4085,"articleIntro":-1,"category":4086},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[4087],{"metadata":4088,"sys":4091,"fields":4098},{"tags":4089,"concepts":4090},[],[],{"space":4092,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4094,"publishedVersion":395,"revision":62,"contentType":4096,"locale":29},{"sys":4093},{"type":12,"linkType":13,"id":14},{"sys":4095},{"id":21,"type":12,"linkType":22},{"sys":4097},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4099,"metaTitle":405,"metaDescription":406,"mainTitle":4100,"subtitle":424,"heroImage":4115,"ctaButton":447,"ctaLink":448},[404],{"data":4101,"content":4102,"nodeType":74},{},[4103,4109],{"data":4104,"content":4105,"nodeType":78},{},[4106],{"data":4107,"marks":4108,"value":416,"nodeType":82},{},[],{"data":4110,"content":4111,"nodeType":87},{},[4112],{"data":4113,"marks":4114,"value":423,"nodeType":82},{},[],{"metadata":4116,"sys":4119,"fields":4124},{"tags":4117,"concepts":4118},[],[],{"space":4120,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4122,"publishedVersion":62,"revision":44,"locale":29},{"sys":4121},{"type":12,"linkType":13,"id":14},{"sys":4123},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4125},{"url":439,"details":4126,"fileName":445,"contentType":446},{"size":441,"image":4127},{"width":443,"height":444},{"sys":4129,"fields":4132},{"id":4130,"createdAt":4131},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":4133,"slug":4134,"articleIntro":4133,"category":4135},"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",[4136],{"metadata":4137,"sys":4140,"fields":4147},{"tags":4138,"concepts":4139},[],[],{"space":4141,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4143,"publishedVersion":395,"revision":62,"contentType":4145,"locale":29},{"sys":4142},{"type":12,"linkType":13,"id":14},{"sys":4144},{"id":21,"type":12,"linkType":22},{"sys":4146},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4148,"metaTitle":405,"metaDescription":406,"mainTitle":4149,"subtitle":424,"heroImage":4164,"ctaButton":447,"ctaLink":448},[404],{"data":4150,"content":4151,"nodeType":74},{},[4152,4158],{"data":4153,"content":4154,"nodeType":78},{},[4155],{"data":4156,"marks":4157,"value":416,"nodeType":82},{},[],{"data":4159,"content":4160,"nodeType":87},{},[4161],{"data":4162,"marks":4163,"value":423,"nodeType":82},{},[],{"metadata":4165,"sys":4168,"fields":4173},{"tags":4166,"concepts":4167},[],[],{"space":4169,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4171,"publishedVersion":62,"revision":44,"locale":29},{"sys":4170},{"type":12,"linkType":13,"id":14},{"sys":4172},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4174},{"url":439,"details":4175,"fileName":445,"contentType":446},{"size":441,"image":4176},{"width":443,"height":444},{"sys":4178,"fields":4181},{"id":4179,"createdAt":4180},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":4182,"slug":4183,"articleIntro":4182,"category":4184},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[4185],{"metadata":4186,"sys":4189,"fields":4196},{"tags":4187,"concepts":4188},[],[],{"space":4190,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4192,"publishedVersion":395,"revision":62,"contentType":4194,"locale":29},{"sys":4191},{"type":12,"linkType":13,"id":14},{"sys":4193},{"id":21,"type":12,"linkType":22},{"sys":4195},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4197,"metaTitle":405,"metaDescription":406,"mainTitle":4198,"subtitle":424,"heroImage":4213,"ctaButton":447,"ctaLink":448},[404],{"data":4199,"content":4200,"nodeType":74},{},[4201,4207],{"data":4202,"content":4203,"nodeType":78},{},[4204],{"data":4205,"marks":4206,"value":416,"nodeType":82},{},[],{"data":4208,"content":4209,"nodeType":87},{},[4210],{"data":4211,"marks":4212,"value":423,"nodeType":82},{},[],{"metadata":4214,"sys":4217,"fields":4222},{"tags":4215,"concepts":4216},[],[],{"space":4218,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4220,"publishedVersion":62,"revision":44,"locale":29},{"sys":4219},{"type":12,"linkType":13,"id":14},{"sys":4221},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4223},{"url":439,"details":4224,"fileName":445,"contentType":446},{"size":441,"image":4225},{"width":443,"height":444},{"sys":4227,"fields":4230},{"id":4228,"createdAt":4229},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":4231,"slug":4232,"articleIntro":-1,"category":4233},"Compte 518 - Intérêts courus","compte-518-interets-courus",[4234],{"metadata":4235,"sys":4238,"fields":4245},{"tags":4236,"concepts":4237},[],[],{"space":4239,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4241,"publishedVersion":395,"revision":62,"contentType":4243,"locale":29},{"sys":4240},{"type":12,"linkType":13,"id":14},{"sys":4242},{"id":21,"type":12,"linkType":22},{"sys":4244},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4246,"metaTitle":405,"metaDescription":406,"mainTitle":4247,"subtitle":424,"heroImage":4262,"ctaButton":447,"ctaLink":448},[404],{"data":4248,"content":4249,"nodeType":74},{},[4250,4256],{"data":4251,"content":4252,"nodeType":78},{},[4253],{"data":4254,"marks":4255,"value":416,"nodeType":82},{},[],{"data":4257,"content":4258,"nodeType":87},{},[4259],{"data":4260,"marks":4261,"value":423,"nodeType":82},{},[],{"metadata":4263,"sys":4266,"fields":4271},{"tags":4264,"concepts":4265},[],[],{"space":4267,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4269,"publishedVersion":62,"revision":44,"locale":29},{"sys":4268},{"type":12,"linkType":13,"id":14},{"sys":4270},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4272},{"url":439,"details":4273,"fileName":445,"contentType":446},{"size":441,"image":4274},{"width":443,"height":444},{"sys":4276,"fields":4279},{"id":4277,"createdAt":4278},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":4280,"slug":4281,"articleIntro":4280,"category":4282},"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",[4283],{"metadata":4284,"sys":4287,"fields":4294},{"tags":4285,"concepts":4286},[],[],{"space":4288,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4290,"publishedVersion":395,"revision":62,"contentType":4292,"locale":29},{"sys":4289},{"type":12,"linkType":13,"id":14},{"sys":4291},{"id":21,"type":12,"linkType":22},{"sys":4293},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4295,"metaTitle":405,"metaDescription":406,"mainTitle":4296,"subtitle":424,"heroImage":4311,"ctaButton":447,"ctaLink":448},[404],{"data":4297,"content":4298,"nodeType":74},{},[4299,4305],{"data":4300,"content":4301,"nodeType":78},{},[4302],{"data":4303,"marks":4304,"value":416,"nodeType":82},{},[],{"data":4306,"content":4307,"nodeType":87},{},[4308],{"data":4309,"marks":4310,"value":423,"nodeType":82},{},[],{"metadata":4312,"sys":4315,"fields":4320},{"tags":4313,"concepts":4314},[],[],{"space":4316,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4318,"publishedVersion":62,"revision":44,"locale":29},{"sys":4317},{"type":12,"linkType":13,"id":14},{"sys":4319},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4321},{"url":439,"details":4322,"fileName":445,"contentType":446},{"size":441,"image":4323},{"width":443,"height":444},{"sys":4325,"fields":4328},{"id":4326,"createdAt":4327},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":4329,"slug":4330,"articleIntro":4331,"category":4332},"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.",[4333],{"metadata":4334,"sys":4337,"fields":4344},{"tags":4335,"concepts":4336},[],[],{"space":4338,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4340,"publishedVersion":395,"revision":62,"contentType":4342,"locale":29},{"sys":4339},{"type":12,"linkType":13,"id":14},{"sys":4341},{"id":21,"type":12,"linkType":22},{"sys":4343},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4345,"metaTitle":405,"metaDescription":406,"mainTitle":4346,"subtitle":424,"heroImage":4361,"ctaButton":447,"ctaLink":448},[404],{"data":4347,"content":4348,"nodeType":74},{},[4349,4355],{"data":4350,"content":4351,"nodeType":78},{},[4352],{"data":4353,"marks":4354,"value":416,"nodeType":82},{},[],{"data":4356,"content":4357,"nodeType":87},{},[4358],{"data":4359,"marks":4360,"value":423,"nodeType":82},{},[],{"metadata":4362,"sys":4365,"fields":4370},{"tags":4363,"concepts":4364},[],[],{"space":4366,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4368,"publishedVersion":62,"revision":44,"locale":29},{"sys":4367},{"type":12,"linkType":13,"id":14},{"sys":4369},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4371},{"url":439,"details":4372,"fileName":445,"contentType":446},{"size":441,"image":4373},{"width":443,"height":444},{"sys":4375,"fields":4378},{"id":4376,"createdAt":4377},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":4379,"slug":4380,"articleIntro":-1,"category":4381},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[4382],{"metadata":4383,"sys":4386,"fields":4393},{"tags":4384,"concepts":4385},[],[],{"space":4387,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4389,"publishedVersion":395,"revision":62,"contentType":4391,"locale":29},{"sys":4388},{"type":12,"linkType":13,"id":14},{"sys":4390},{"id":21,"type":12,"linkType":22},{"sys":4392},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4394,"metaTitle":405,"metaDescription":406,"mainTitle":4395,"subtitle":424,"heroImage":4410,"ctaButton":447,"ctaLink":448},[404],{"data":4396,"content":4397,"nodeType":74},{},[4398,4404],{"data":4399,"content":4400,"nodeType":78},{},[4401],{"data":4402,"marks":4403,"value":416,"nodeType":82},{},[],{"data":4405,"content":4406,"nodeType":87},{},[4407],{"data":4408,"marks":4409,"value":423,"nodeType":82},{},[],{"metadata":4411,"sys":4414,"fields":4419},{"tags":4412,"concepts":4413},[],[],{"space":4415,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4417,"publishedVersion":62,"revision":44,"locale":29},{"sys":4416},{"type":12,"linkType":13,"id":14},{"sys":4418},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4420},{"url":439,"details":4421,"fileName":445,"contentType":446},{"size":441,"image":4422},{"width":443,"height":444},{"sys":4424,"fields":4427},{"id":4425,"createdAt":4426},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":4428,"slug":4429,"articleIntro":4428,"category":4430},"Compte 6026 - Emballages","compte-6026-emballages",[4431],{"metadata":4432,"sys":4435,"fields":4442},{"tags":4433,"concepts":4434},[],[],{"space":4436,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4438,"publishedVersion":395,"revision":62,"contentType":4440,"locale":29},{"sys":4437},{"type":12,"linkType":13,"id":14},{"sys":4439},{"id":21,"type":12,"linkType":22},{"sys":4441},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4443,"metaTitle":405,"metaDescription":406,"mainTitle":4444,"subtitle":424,"heroImage":4459,"ctaButton":447,"ctaLink":448},[404],{"data":4445,"content":4446,"nodeType":74},{},[4447,4453],{"data":4448,"content":4449,"nodeType":78},{},[4450],{"data":4451,"marks":4452,"value":416,"nodeType":82},{},[],{"data":4454,"content":4455,"nodeType":87},{},[4456],{"data":4457,"marks":4458,"value":423,"nodeType":82},{},[],{"metadata":4460,"sys":4463,"fields":4468},{"tags":4461,"concepts":4462},[],[],{"space":4464,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4466,"publishedVersion":62,"revision":44,"locale":29},{"sys":4465},{"type":12,"linkType":13,"id":14},{"sys":4467},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4469},{"url":439,"details":4470,"fileName":445,"contentType":446},{"size":441,"image":4471},{"width":443,"height":444},{"sys":4473,"fields":4476},{"id":4474,"createdAt":4475},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":4477,"slug":4478,"articleIntro":4477,"category":4479},"6248 - Divers","compte-6248-divers",[4480],{"metadata":4481,"sys":4484,"fields":4491},{"tags":4482,"concepts":4483},[],[],{"space":4485,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4487,"publishedVersion":395,"revision":62,"contentType":4489,"locale":29},{"sys":4486},{"type":12,"linkType":13,"id":14},{"sys":4488},{"id":21,"type":12,"linkType":22},{"sys":4490},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4492,"metaTitle":405,"metaDescription":406,"mainTitle":4493,"subtitle":424,"heroImage":4508,"ctaButton":447,"ctaLink":448},[404],{"data":4494,"content":4495,"nodeType":74},{},[4496,4502],{"data":4497,"content":4498,"nodeType":78},{},[4499],{"data":4500,"marks":4501,"value":416,"nodeType":82},{},[],{"data":4503,"content":4504,"nodeType":87},{},[4505],{"data":4506,"marks":4507,"value":423,"nodeType":82},{},[],{"metadata":4509,"sys":4512,"fields":4517},{"tags":4510,"concepts":4511},[],[],{"space":4513,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4515,"publishedVersion":62,"revision":44,"locale":29},{"sys":4514},{"type":12,"linkType":13,"id":14},{"sys":4516},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4518},{"url":439,"details":4519,"fileName":445,"contentType":446},{"size":441,"image":4520},{"width":443,"height":444},{"sys":4522,"fields":4525},{"id":4523,"createdAt":4524},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":4526,"slug":4527,"articleIntro":4526,"category":4528},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[4529],{"metadata":4530,"sys":4533,"fields":4540},{"tags":4531,"concepts":4532},[],[],{"space":4534,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4536,"publishedVersion":395,"revision":62,"contentType":4538,"locale":29},{"sys":4535},{"type":12,"linkType":13,"id":14},{"sys":4537},{"id":21,"type":12,"linkType":22},{"sys":4539},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4541,"metaTitle":405,"metaDescription":406,"mainTitle":4542,"subtitle":424,"heroImage":4557,"ctaButton":447,"ctaLink":448},[404],{"data":4543,"content":4544,"nodeType":74},{},[4545,4551],{"data":4546,"content":4547,"nodeType":78},{},[4548],{"data":4549,"marks":4550,"value":416,"nodeType":82},{},[],{"data":4552,"content":4553,"nodeType":87},{},[4554],{"data":4555,"marks":4556,"value":423,"nodeType":82},{},[],{"metadata":4558,"sys":4561,"fields":4566},{"tags":4559,"concepts":4560},[],[],{"space":4562,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4564,"publishedVersion":62,"revision":44,"locale":29},{"sys":4563},{"type":12,"linkType":13,"id":14},{"sys":4565},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4567},{"url":439,"details":4568,"fileName":445,"contentType":446},{"size":441,"image":4569},{"width":443,"height":444},{"sys":4571,"fields":4574},{"id":4572,"createdAt":4573},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":4575,"slug":4576,"articleIntro":-1,"category":4577},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[4578],{"metadata":4579,"sys":4582,"fields":4589},{"tags":4580,"concepts":4581},[],[],{"space":4583,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4585,"publishedVersion":395,"revision":62,"contentType":4587,"locale":29},{"sys":4584},{"type":12,"linkType":13,"id":14},{"sys":4586},{"id":21,"type":12,"linkType":22},{"sys":4588},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4590,"metaTitle":405,"metaDescription":406,"mainTitle":4591,"subtitle":424,"heroImage":4606,"ctaButton":447,"ctaLink":448},[404],{"data":4592,"content":4593,"nodeType":74},{},[4594,4600],{"data":4595,"content":4596,"nodeType":78},{},[4597],{"data":4598,"marks":4599,"value":416,"nodeType":82},{},[],{"data":4601,"content":4602,"nodeType":87},{},[4603],{"data":4604,"marks":4605,"value":423,"nodeType":82},{},[],{"metadata":4607,"sys":4610,"fields":4615},{"tags":4608,"concepts":4609},[],[],{"space":4611,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4613,"publishedVersion":62,"revision":44,"locale":29},{"sys":4612},{"type":12,"linkType":13,"id":14},{"sys":4614},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4616},{"url":439,"details":4617,"fileName":445,"contentType":446},{"size":441,"image":4618},{"width":443,"height":444},{"sys":4620,"fields":4623},{"id":4621,"createdAt":4622},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":4624,"slug":4625,"articleIntro":4624,"category":4626},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[4627],{"metadata":4628,"sys":4631,"fields":4638},{"tags":4629,"concepts":4630},[],[],{"space":4632,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4634,"publishedVersion":395,"revision":62,"contentType":4636,"locale":29},{"sys":4633},{"type":12,"linkType":13,"id":14},{"sys":4635},{"id":21,"type":12,"linkType":22},{"sys":4637},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4639,"metaTitle":405,"metaDescription":406,"mainTitle":4640,"subtitle":424,"heroImage":4655,"ctaButton":447,"ctaLink":448},[404],{"data":4641,"content":4642,"nodeType":74},{},[4643,4649],{"data":4644,"content":4645,"nodeType":78},{},[4646],{"data":4647,"marks":4648,"value":416,"nodeType":82},{},[],{"data":4650,"content":4651,"nodeType":87},{},[4652],{"data":4653,"marks":4654,"value":423,"nodeType":82},{},[],{"metadata":4656,"sys":4659,"fields":4664},{"tags":4657,"concepts":4658},[],[],{"space":4660,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4662,"publishedVersion":62,"revision":44,"locale":29},{"sys":4661},{"type":12,"linkType":13,"id":14},{"sys":4663},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4665},{"url":439,"details":4666,"fileName":445,"contentType":446},{"size":441,"image":4667},{"width":443,"height":444},{"sys":4669,"fields":4672},{"id":4670,"createdAt":4671},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":4673,"slug":4674,"articleIntro":4673,"category":4675},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[4676],{"metadata":4677,"sys":4680,"fields":4687},{"tags":4678,"concepts":4679},[],[],{"space":4681,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4683,"publishedVersion":395,"revision":62,"contentType":4685,"locale":29},{"sys":4682},{"type":12,"linkType":13,"id":14},{"sys":4684},{"id":21,"type":12,"linkType":22},{"sys":4686},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4688,"metaTitle":405,"metaDescription":406,"mainTitle":4689,"subtitle":424,"heroImage":4704,"ctaButton":447,"ctaLink":448},[404],{"data":4690,"content":4691,"nodeType":74},{},[4692,4698],{"data":4693,"content":4694,"nodeType":78},{},[4695],{"data":4696,"marks":4697,"value":416,"nodeType":82},{},[],{"data":4699,"content":4700,"nodeType":87},{},[4701],{"data":4702,"marks":4703,"value":423,"nodeType":82},{},[],{"metadata":4705,"sys":4708,"fields":4713},{"tags":4706,"concepts":4707},[],[],{"space":4709,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4711,"publishedVersion":62,"revision":44,"locale":29},{"sys":4710},{"type":12,"linkType":13,"id":14},{"sys":4712},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4714},{"url":439,"details":4715,"fileName":445,"contentType":446},{"size":441,"image":4716},{"width":443,"height":444},{"sys":4718,"fields":4721},{"id":4719,"createdAt":4720},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":4722,"slug":4723,"articleIntro":-1,"category":4724},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[4725],{"metadata":4726,"sys":4729,"fields":4736},{"tags":4727,"concepts":4728},[],[],{"space":4730,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4732,"publishedVersion":395,"revision":62,"contentType":4734,"locale":29},{"sys":4731},{"type":12,"linkType":13,"id":14},{"sys":4733},{"id":21,"type":12,"linkType":22},{"sys":4735},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4737,"metaTitle":405,"metaDescription":406,"mainTitle":4738,"subtitle":424,"heroImage":4753,"ctaButton":447,"ctaLink":448},[404],{"data":4739,"content":4740,"nodeType":74},{},[4741,4747],{"data":4742,"content":4743,"nodeType":78},{},[4744],{"data":4745,"marks":4746,"value":416,"nodeType":82},{},[],{"data":4748,"content":4749,"nodeType":87},{},[4750],{"data":4751,"marks":4752,"value":423,"nodeType":82},{},[],{"metadata":4754,"sys":4757,"fields":4762},{"tags":4755,"concepts":4756},[],[],{"space":4758,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4760,"publishedVersion":62,"revision":44,"locale":29},{"sys":4759},{"type":12,"linkType":13,"id":14},{"sys":4761},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4763},{"url":439,"details":4764,"fileName":445,"contentType":446},{"size":441,"image":4765},{"width":443,"height":444},{"sys":4767,"fields":4770},{"id":4768,"createdAt":4769},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":4771,"slug":4772,"articleIntro":4771,"category":4773},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[4774],{"metadata":4775,"sys":4778,"fields":4785},{"tags":4776,"concepts":4777},[],[],{"space":4779,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4781,"publishedVersion":395,"revision":62,"contentType":4783,"locale":29},{"sys":4780},{"type":12,"linkType":13,"id":14},{"sys":4782},{"id":21,"type":12,"linkType":22},{"sys":4784},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4786,"metaTitle":405,"metaDescription":406,"mainTitle":4787,"subtitle":424,"heroImage":4802,"ctaButton":447,"ctaLink":448},[404],{"data":4788,"content":4789,"nodeType":74},{},[4790,4796],{"data":4791,"content":4792,"nodeType":78},{},[4793],{"data":4794,"marks":4795,"value":416,"nodeType":82},{},[],{"data":4797,"content":4798,"nodeType":87},{},[4799],{"data":4800,"marks":4801,"value":423,"nodeType":82},{},[],{"metadata":4803,"sys":4806,"fields":4811},{"tags":4804,"concepts":4805},[],[],{"space":4807,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4809,"publishedVersion":62,"revision":44,"locale":29},{"sys":4808},{"type":12,"linkType":13,"id":14},{"sys":4810},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4812},{"url":439,"details":4813,"fileName":445,"contentType":446},{"size":441,"image":4814},{"width":443,"height":444},{"sys":4816,"fields":4819},{"id":4817,"createdAt":4818},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":4820,"slug":4821,"articleIntro":4820,"category":4822},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[4823],{"metadata":4824,"sys":4827,"fields":4834},{"tags":4825,"concepts":4826},[],[],{"space":4828,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4830,"publishedVersion":395,"revision":62,"contentType":4832,"locale":29},{"sys":4829},{"type":12,"linkType":13,"id":14},{"sys":4831},{"id":21,"type":12,"linkType":22},{"sys":4833},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4835,"metaTitle":405,"metaDescription":406,"mainTitle":4836,"subtitle":424,"heroImage":4851,"ctaButton":447,"ctaLink":448},[404],{"data":4837,"content":4838,"nodeType":74},{},[4839,4845],{"data":4840,"content":4841,"nodeType":78},{},[4842],{"data":4843,"marks":4844,"value":416,"nodeType":82},{},[],{"data":4846,"content":4847,"nodeType":87},{},[4848],{"data":4849,"marks":4850,"value":423,"nodeType":82},{},[],{"metadata":4852,"sys":4855,"fields":4860},{"tags":4853,"concepts":4854},[],[],{"space":4856,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4858,"publishedVersion":62,"revision":44,"locale":29},{"sys":4857},{"type":12,"linkType":13,"id":14},{"sys":4859},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4861},{"url":439,"details":4862,"fileName":445,"contentType":446},{"size":441,"image":4863},{"width":443,"height":444},{"sys":4865,"fields":4868},{"id":4866,"createdAt":4867},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":4869,"slug":4870,"articleIntro":4869,"category":4871},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[4872],{"metadata":4873,"sys":4876,"fields":4883},{"tags":4874,"concepts":4875},[],[],{"space":4877,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4879,"publishedVersion":395,"revision":62,"contentType":4881,"locale":29},{"sys":4878},{"type":12,"linkType":13,"id":14},{"sys":4880},{"id":21,"type":12,"linkType":22},{"sys":4882},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4884,"metaTitle":405,"metaDescription":406,"mainTitle":4885,"subtitle":424,"heroImage":4900,"ctaButton":447,"ctaLink":448},[404],{"data":4886,"content":4887,"nodeType":74},{},[4888,4894],{"data":4889,"content":4890,"nodeType":78},{},[4891],{"data":4892,"marks":4893,"value":416,"nodeType":82},{},[],{"data":4895,"content":4896,"nodeType":87},{},[4897],{"data":4898,"marks":4899,"value":423,"nodeType":82},{},[],{"metadata":4901,"sys":4904,"fields":4909},{"tags":4902,"concepts":4903},[],[],{"space":4905,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4907,"publishedVersion":62,"revision":44,"locale":29},{"sys":4906},{"type":12,"linkType":13,"id":14},{"sys":4908},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4910},{"url":439,"details":4911,"fileName":445,"contentType":446},{"size":441,"image":4912},{"width":443,"height":444},{"sys":4914,"fields":4917},{"id":4915,"createdAt":4916},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":4918,"slug":4919,"articleIntro":4918,"category":4920},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[4921],{"metadata":4922,"sys":4925,"fields":4932},{"tags":4923,"concepts":4924},[],[],{"space":4926,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4928,"publishedVersion":395,"revision":62,"contentType":4930,"locale":29},{"sys":4927},{"type":12,"linkType":13,"id":14},{"sys":4929},{"id":21,"type":12,"linkType":22},{"sys":4931},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4933,"metaTitle":405,"metaDescription":406,"mainTitle":4934,"subtitle":424,"heroImage":4949,"ctaButton":447,"ctaLink":448},[404],{"data":4935,"content":4936,"nodeType":74},{},[4937,4943],{"data":4938,"content":4939,"nodeType":78},{},[4940],{"data":4941,"marks":4942,"value":416,"nodeType":82},{},[],{"data":4944,"content":4945,"nodeType":87},{},[4946],{"data":4947,"marks":4948,"value":423,"nodeType":82},{},[],{"metadata":4950,"sys":4953,"fields":4958},{"tags":4951,"concepts":4952},[],[],{"space":4954,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4956,"publishedVersion":62,"revision":44,"locale":29},{"sys":4955},{"type":12,"linkType":13,"id":14},{"sys":4957},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4959},{"url":439,"details":4960,"fileName":445,"contentType":446},{"size":441,"image":4961},{"width":443,"height":444},{"sys":4963,"fields":4966},{"id":4964,"createdAt":4965},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":4967,"slug":4968,"articleIntro":4967,"category":4969},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[4970],{"metadata":4971,"sys":4974,"fields":4981},{"tags":4972,"concepts":4973},[],[],{"space":4975,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4977,"publishedVersion":395,"revision":62,"contentType":4979,"locale":29},{"sys":4976},{"type":12,"linkType":13,"id":14},{"sys":4978},{"id":21,"type":12,"linkType":22},{"sys":4980},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4982,"metaTitle":405,"metaDescription":406,"mainTitle":4983,"subtitle":424,"heroImage":4998,"ctaButton":447,"ctaLink":448},[404],{"data":4984,"content":4985,"nodeType":74},{},[4986,4992],{"data":4987,"content":4988,"nodeType":78},{},[4989],{"data":4990,"marks":4991,"value":416,"nodeType":82},{},[],{"data":4993,"content":4994,"nodeType":87},{},[4995],{"data":4996,"marks":4997,"value":423,"nodeType":82},{},[],{"metadata":4999,"sys":5002,"fields":5007},{"tags":5000,"concepts":5001},[],[],{"space":5003,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5005,"publishedVersion":62,"revision":44,"locale":29},{"sys":5004},{"type":12,"linkType":13,"id":14},{"sys":5006},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5008},{"url":439,"details":5009,"fileName":445,"contentType":446},{"size":441,"image":5010},{"width":443,"height":444},{"sys":5012,"fields":5015},{"id":5013,"createdAt":5014},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5016,"slug":5017,"articleIntro":5016,"category":5018},"Compte 58 - Virements internes","compte-58-virements-internes",[5019],{"metadata":5020,"sys":5023,"fields":5030},{"tags":5021,"concepts":5022},[],[],{"space":5024,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5026,"publishedVersion":395,"revision":62,"contentType":5028,"locale":29},{"sys":5025},{"type":12,"linkType":13,"id":14},{"sys":5027},{"id":21,"type":12,"linkType":22},{"sys":5029},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5031,"metaTitle":405,"metaDescription":406,"mainTitle":5032,"subtitle":424,"heroImage":5047,"ctaButton":447,"ctaLink":448},[404],{"data":5033,"content":5034,"nodeType":74},{},[5035,5041],{"data":5036,"content":5037,"nodeType":78},{},[5038],{"data":5039,"marks":5040,"value":416,"nodeType":82},{},[],{"data":5042,"content":5043,"nodeType":87},{},[5044],{"data":5045,"marks":5046,"value":423,"nodeType":82},{},[],{"metadata":5048,"sys":5051,"fields":5056},{"tags":5049,"concepts":5050},[],[],{"space":5052,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5054,"publishedVersion":62,"revision":44,"locale":29},{"sys":5053},{"type":12,"linkType":13,"id":14},{"sys":5055},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5057},{"url":439,"details":5058,"fileName":445,"contentType":446},{"size":441,"image":5059},{"width":443,"height":444},{"sys":5061,"fields":5064},{"id":5062,"createdAt":5063},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":5065,"slug":5066,"articleIntro":5065,"category":5067},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[5068],{"metadata":5069,"sys":5072,"fields":5079},{"tags":5070,"concepts":5071},[],[],{"space":5073,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5075,"publishedVersion":395,"revision":62,"contentType":5077,"locale":29},{"sys":5074},{"type":12,"linkType":13,"id":14},{"sys":5076},{"id":21,"type":12,"linkType":22},{"sys":5078},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5080,"metaTitle":405,"metaDescription":406,"mainTitle":5081,"subtitle":424,"heroImage":5096,"ctaButton":447,"ctaLink":448},[404],{"data":5082,"content":5083,"nodeType":74},{},[5084,5090],{"data":5085,"content":5086,"nodeType":78},{},[5087],{"data":5088,"marks":5089,"value":416,"nodeType":82},{},[],{"data":5091,"content":5092,"nodeType":87},{},[5093],{"data":5094,"marks":5095,"value":423,"nodeType":82},{},[],{"metadata":5097,"sys":5100,"fields":5105},{"tags":5098,"concepts":5099},[],[],{"space":5101,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5103,"publishedVersion":62,"revision":44,"locale":29},{"sys":5102},{"type":12,"linkType":13,"id":14},{"sys":5104},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5106},{"url":439,"details":5107,"fileName":445,"contentType":446},{"size":441,"image":5108},{"width":443,"height":444},{"sys":5110,"fields":5113},{"id":5111,"createdAt":5112},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":5114,"slug":5115,"articleIntro":5114,"category":5116},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[5117],{"metadata":5118,"sys":5121,"fields":5128},{"tags":5119,"concepts":5120},[],[],{"space":5122,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5124,"publishedVersion":395,"revision":62,"contentType":5126,"locale":29},{"sys":5123},{"type":12,"linkType":13,"id":14},{"sys":5125},{"id":21,"type":12,"linkType":22},{"sys":5127},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5129,"metaTitle":405,"metaDescription":406,"mainTitle":5130,"subtitle":424,"heroImage":5145,"ctaButton":447,"ctaLink":448},[404],{"data":5131,"content":5132,"nodeType":74},{},[5133,5139],{"data":5134,"content":5135,"nodeType":78},{},[5136],{"data":5137,"marks":5138,"value":416,"nodeType":82},{},[],{"data":5140,"content":5141,"nodeType":87},{},[5142],{"data":5143,"marks":5144,"value":423,"nodeType":82},{},[],{"metadata":5146,"sys":5149,"fields":5154},{"tags":5147,"concepts":5148},[],[],{"space":5150,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5152,"publishedVersion":62,"revision":44,"locale":29},{"sys":5151},{"type":12,"linkType":13,"id":14},{"sys":5153},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5155},{"url":439,"details":5156,"fileName":445,"contentType":446},{"size":441,"image":5157},{"width":443,"height":444},{"sys":5159,"fields":5162},{"id":5160,"createdAt":5161},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":5163,"slug":5164,"articleIntro":5163,"category":5165},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[5166],{"metadata":5167,"sys":5170,"fields":5177},{"tags":5168,"concepts":5169},[],[],{"space":5171,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5173,"publishedVersion":395,"revision":62,"contentType":5175,"locale":29},{"sys":5172},{"type":12,"linkType":13,"id":14},{"sys":5174},{"id":21,"type":12,"linkType":22},{"sys":5176},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5178,"metaTitle":405,"metaDescription":406,"mainTitle":5179,"subtitle":424,"heroImage":5194,"ctaButton":447,"ctaLink":448},[404],{"data":5180,"content":5181,"nodeType":74},{},[5182,5188],{"data":5183,"content":5184,"nodeType":78},{},[5185],{"data":5186,"marks":5187,"value":416,"nodeType":82},{},[],{"data":5189,"content":5190,"nodeType":87},{},[5191],{"data":5192,"marks":5193,"value":423,"nodeType":82},{},[],{"metadata":5195,"sys":5198,"fields":5203},{"tags":5196,"concepts":5197},[],[],{"space":5199,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5201,"publishedVersion":62,"revision":44,"locale":29},{"sys":5200},{"type":12,"linkType":13,"id":14},{"sys":5202},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5204},{"url":439,"details":5205,"fileName":445,"contentType":446},{"size":441,"image":5206},{"width":443,"height":444},{"sys":5208,"fields":5211},{"id":5209,"createdAt":5210},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":5212,"slug":5213,"articleIntro":5212,"category":5214},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[5215],{"metadata":5216,"sys":5219,"fields":5226},{"tags":5217,"concepts":5218},[],[],{"space":5220,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5222,"publishedVersion":395,"revision":62,"contentType":5224,"locale":29},{"sys":5221},{"type":12,"linkType":13,"id":14},{"sys":5223},{"id":21,"type":12,"linkType":22},{"sys":5225},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5227,"metaTitle":405,"metaDescription":406,"mainTitle":5228,"subtitle":424,"heroImage":5243,"ctaButton":447,"ctaLink":448},[404],{"data":5229,"content":5230,"nodeType":74},{},[5231,5237],{"data":5232,"content":5233,"nodeType":78},{},[5234],{"data":5235,"marks":5236,"value":416,"nodeType":82},{},[],{"data":5238,"content":5239,"nodeType":87},{},[5240],{"data":5241,"marks":5242,"value":423,"nodeType":82},{},[],{"metadata":5244,"sys":5247,"fields":5252},{"tags":5245,"concepts":5246},[],[],{"space":5248,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5250,"publishedVersion":62,"revision":44,"locale":29},{"sys":5249},{"type":12,"linkType":13,"id":14},{"sys":5251},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5253},{"url":439,"details":5254,"fileName":445,"contentType":446},{"size":441,"image":5255},{"width":443,"height":444},{"sys":5257,"fields":5260},{"id":5258,"createdAt":5259},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":5261,"slug":5262,"articleIntro":5261,"category":5263},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[5264],{"metadata":5265,"sys":5268,"fields":5275},{"tags":5266,"concepts":5267},[],[],{"space":5269,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5271,"publishedVersion":395,"revision":62,"contentType":5273,"locale":29},{"sys":5270},{"type":12,"linkType":13,"id":14},{"sys":5272},{"id":21,"type":12,"linkType":22},{"sys":5274},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5276,"metaTitle":405,"metaDescription":406,"mainTitle":5277,"subtitle":424,"heroImage":5292,"ctaButton":447,"ctaLink":448},[404],{"data":5278,"content":5279,"nodeType":74},{},[5280,5286],{"data":5281,"content":5282,"nodeType":78},{},[5283],{"data":5284,"marks":5285,"value":416,"nodeType":82},{},[],{"data":5287,"content":5288,"nodeType":87},{},[5289],{"data":5290,"marks":5291,"value":423,"nodeType":82},{},[],{"metadata":5293,"sys":5296,"fields":5301},{"tags":5294,"concepts":5295},[],[],{"space":5297,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5299,"publishedVersion":62,"revision":44,"locale":29},{"sys":5298},{"type":12,"linkType":13,"id":14},{"sys":5300},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5302},{"url":439,"details":5303,"fileName":445,"contentType":446},{"size":441,"image":5304},{"width":443,"height":444},{"sys":5306,"fields":5309},{"id":5307,"createdAt":5308},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":5310,"slug":5311,"articleIntro":5310,"category":5312},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[5313],{"metadata":5314,"sys":5317,"fields":5324},{"tags":5315,"concepts":5316},[],[],{"space":5318,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5320,"publishedVersion":395,"revision":62,"contentType":5322,"locale":29},{"sys":5319},{"type":12,"linkType":13,"id":14},{"sys":5321},{"id":21,"type":12,"linkType":22},{"sys":5323},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5325,"metaTitle":405,"metaDescription":406,"mainTitle":5326,"subtitle":424,"heroImage":5341,"ctaButton":447,"ctaLink":448},[404],{"data":5327,"content":5328,"nodeType":74},{},[5329,5335],{"data":5330,"content":5331,"nodeType":78},{},[5332],{"data":5333,"marks":5334,"value":416,"nodeType":82},{},[],{"data":5336,"content":5337,"nodeType":87},{},[5338],{"data":5339,"marks":5340,"value":423,"nodeType":82},{},[],{"metadata":5342,"sys":5345,"fields":5350},{"tags":5343,"concepts":5344},[],[],{"space":5346,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5348,"publishedVersion":62,"revision":44,"locale":29},{"sys":5347},{"type":12,"linkType":13,"id":14},{"sys":5349},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5351},{"url":439,"details":5352,"fileName":445,"contentType":446},{"size":441,"image":5353},{"width":443,"height":444},{"sys":5355,"fields":5358},{"id":5356,"createdAt":5357},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":5359,"slug":5360,"articleIntro":5359,"category":5361},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[5362],{"metadata":5363,"sys":5366,"fields":5373},{"tags":5364,"concepts":5365},[],[],{"space":5367,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5369,"publishedVersion":395,"revision":62,"contentType":5371,"locale":29},{"sys":5368},{"type":12,"linkType":13,"id":14},{"sys":5370},{"id":21,"type":12,"linkType":22},{"sys":5372},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5374,"metaTitle":405,"metaDescription":406,"mainTitle":5375,"subtitle":424,"heroImage":5390,"ctaButton":447,"ctaLink":448},[404],{"data":5376,"content":5377,"nodeType":74},{},[5378,5384],{"data":5379,"content":5380,"nodeType":78},{},[5381],{"data":5382,"marks":5383,"value":416,"nodeType":82},{},[],{"data":5385,"content":5386,"nodeType":87},{},[5387],{"data":5388,"marks":5389,"value":423,"nodeType":82},{},[],{"metadata":5391,"sys":5394,"fields":5399},{"tags":5392,"concepts":5393},[],[],{"space":5395,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5397,"publishedVersion":62,"revision":44,"locale":29},{"sys":5396},{"type":12,"linkType":13,"id":14},{"sys":5398},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5400},{"url":439,"details":5401,"fileName":445,"contentType":446},{"size":441,"image":5402},{"width":443,"height":444},{"sys":5404,"fields":5407},{"id":5405,"createdAt":5406},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":5408,"slug":5409,"articleIntro":5408,"category":5410},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[5411],{"metadata":5412,"sys":5415,"fields":5422},{"tags":5413,"concepts":5414},[],[],{"space":5416,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5418,"publishedVersion":395,"revision":62,"contentType":5420,"locale":29},{"sys":5417},{"type":12,"linkType":13,"id":14},{"sys":5419},{"id":21,"type":12,"linkType":22},{"sys":5421},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5423,"metaTitle":405,"metaDescription":406,"mainTitle":5424,"subtitle":424,"heroImage":5439,"ctaButton":447,"ctaLink":448},[404],{"data":5425,"content":5426,"nodeType":74},{},[5427,5433],{"data":5428,"content":5429,"nodeType":78},{},[5430],{"data":5431,"marks":5432,"value":416,"nodeType":82},{},[],{"data":5434,"content":5435,"nodeType":87},{},[5436],{"data":5437,"marks":5438,"value":423,"nodeType":82},{},[],{"metadata":5440,"sys":5443,"fields":5448},{"tags":5441,"concepts":5442},[],[],{"space":5444,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5446,"publishedVersion":62,"revision":44,"locale":29},{"sys":5445},{"type":12,"linkType":13,"id":14},{"sys":5447},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5449},{"url":439,"details":5450,"fileName":445,"contentType":446},{"size":441,"image":5451},{"width":443,"height":444},{"sys":5453,"fields":5456},{"id":5454,"createdAt":5455},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":5457,"slug":5458,"articleIntro":-1,"category":5459},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[5460],{"metadata":5461,"sys":5464,"fields":5471},{"tags":5462,"concepts":5463},[],[],{"space":5465,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5467,"publishedVersion":395,"revision":62,"contentType":5469,"locale":29},{"sys":5466},{"type":12,"linkType":13,"id":14},{"sys":5468},{"id":21,"type":12,"linkType":22},{"sys":5470},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5472,"metaTitle":405,"metaDescription":406,"mainTitle":5473,"subtitle":424,"heroImage":5488,"ctaButton":447,"ctaLink":448},[404],{"data":5474,"content":5475,"nodeType":74},{},[5476,5482],{"data":5477,"content":5478,"nodeType":78},{},[5479],{"data":5480,"marks":5481,"value":416,"nodeType":82},{},[],{"data":5483,"content":5484,"nodeType":87},{},[5485],{"data":5486,"marks":5487,"value":423,"nodeType":82},{},[],{"metadata":5489,"sys":5492,"fields":5497},{"tags":5490,"concepts":5491},[],[],{"space":5493,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5495,"publishedVersion":62,"revision":44,"locale":29},{"sys":5494},{"type":12,"linkType":13,"id":14},{"sys":5496},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5498},{"url":439,"details":5499,"fileName":445,"contentType":446},{"size":441,"image":5500},{"width":443,"height":444},{"sys":5502,"fields":5505},{"id":5503,"createdAt":5504},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":5506,"slug":5507,"articleIntro":5506,"category":5508},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[5509],{"metadata":5510,"sys":5513,"fields":5520},{"tags":5511,"concepts":5512},[],[],{"space":5514,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5516,"publishedVersion":395,"revision":62,"contentType":5518,"locale":29},{"sys":5515},{"type":12,"linkType":13,"id":14},{"sys":5517},{"id":21,"type":12,"linkType":22},{"sys":5519},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5521,"metaTitle":405,"metaDescription":406,"mainTitle":5522,"subtitle":424,"heroImage":5537,"ctaButton":447,"ctaLink":448},[404],{"data":5523,"content":5524,"nodeType":74},{},[5525,5531],{"data":5526,"content":5527,"nodeType":78},{},[5528],{"data":5529,"marks":5530,"value":416,"nodeType":82},{},[],{"data":5532,"content":5533,"nodeType":87},{},[5534],{"data":5535,"marks":5536,"value":423,"nodeType":82},{},[],{"metadata":5538,"sys":5541,"fields":5546},{"tags":5539,"concepts":5540},[],[],{"space":5542,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5544,"publishedVersion":62,"revision":44,"locale":29},{"sys":5543},{"type":12,"linkType":13,"id":14},{"sys":5545},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5547},{"url":439,"details":5548,"fileName":445,"contentType":446},{"size":441,"image":5549},{"width":443,"height":444},{"sys":5551,"fields":5554},{"id":5552,"createdAt":5553},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":5555,"slug":5556,"articleIntro":5555,"category":5557},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[5558],{"metadata":5559,"sys":5562,"fields":5569},{"tags":5560,"concepts":5561},[],[],{"space":5563,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5565,"publishedVersion":395,"revision":62,"contentType":5567,"locale":29},{"sys":5564},{"type":12,"linkType":13,"id":14},{"sys":5566},{"id":21,"type":12,"linkType":22},{"sys":5568},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5570,"metaTitle":405,"metaDescription":406,"mainTitle":5571,"subtitle":424,"heroImage":5586,"ctaButton":447,"ctaLink":448},[404],{"data":5572,"content":5573,"nodeType":74},{},[5574,5580],{"data":5575,"content":5576,"nodeType":78},{},[5577],{"data":5578,"marks":5579,"value":416,"nodeType":82},{},[],{"data":5581,"content":5582,"nodeType":87},{},[5583],{"data":5584,"marks":5585,"value":423,"nodeType":82},{},[],{"metadata":5587,"sys":5590,"fields":5595},{"tags":5588,"concepts":5589},[],[],{"space":5591,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5593,"publishedVersion":62,"revision":44,"locale":29},{"sys":5592},{"type":12,"linkType":13,"id":14},{"sys":5594},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5596},{"url":439,"details":5597,"fileName":445,"contentType":446},{"size":441,"image":5598},{"width":443,"height":444},{"sys":5600,"fields":5603},{"id":5601,"createdAt":5602},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":5604,"slug":5605,"articleIntro":5604,"category":5606},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[5607],{"metadata":5608,"sys":5611,"fields":5618},{"tags":5609,"concepts":5610},[],[],{"space":5612,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5614,"publishedVersion":395,"revision":62,"contentType":5616,"locale":29},{"sys":5613},{"type":12,"linkType":13,"id":14},{"sys":5615},{"id":21,"type":12,"linkType":22},{"sys":5617},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5619,"metaTitle":405,"metaDescription":406,"mainTitle":5620,"subtitle":424,"heroImage":5635,"ctaButton":447,"ctaLink":448},[404],{"data":5621,"content":5622,"nodeType":74},{},[5623,5629],{"data":5624,"content":5625,"nodeType":78},{},[5626],{"data":5627,"marks":5628,"value":416,"nodeType":82},{},[],{"data":5630,"content":5631,"nodeType":87},{},[5632],{"data":5633,"marks":5634,"value":423,"nodeType":82},{},[],{"metadata":5636,"sys":5639,"fields":5644},{"tags":5637,"concepts":5638},[],[],{"space":5640,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5642,"publishedVersion":62,"revision":44,"locale":29},{"sys":5641},{"type":12,"linkType":13,"id":14},{"sys":5643},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5645},{"url":439,"details":5646,"fileName":445,"contentType":446},{"size":441,"image":5647},{"width":443,"height":444},{"sys":5649,"fields":5652},{"id":5650,"createdAt":5651},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":5653,"slug":5654,"articleIntro":-1,"category":5655},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[5656],{"metadata":5657,"sys":5660,"fields":5667},{"tags":5658,"concepts":5659},[],[],{"space":5661,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5663,"publishedVersion":395,"revision":62,"contentType":5665,"locale":29},{"sys":5662},{"type":12,"linkType":13,"id":14},{"sys":5664},{"id":21,"type":12,"linkType":22},{"sys":5666},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5668,"metaTitle":405,"metaDescription":406,"mainTitle":5669,"subtitle":424,"heroImage":5684,"ctaButton":447,"ctaLink":448},[404],{"data":5670,"content":5671,"nodeType":74},{},[5672,5678],{"data":5673,"content":5674,"nodeType":78},{},[5675],{"data":5676,"marks":5677,"value":416,"nodeType":82},{},[],{"data":5679,"content":5680,"nodeType":87},{},[5681],{"data":5682,"marks":5683,"value":423,"nodeType":82},{},[],{"metadata":5685,"sys":5688,"fields":5693},{"tags":5686,"concepts":5687},[],[],{"space":5689,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5691,"publishedVersion":62,"revision":44,"locale":29},{"sys":5690},{"type":12,"linkType":13,"id":14},{"sys":5692},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5694},{"url":439,"details":5695,"fileName":445,"contentType":446},{"size":441,"image":5696},{"width":443,"height":444},{"sys":5698,"fields":5701},{"id":5699,"createdAt":5700},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":5702,"slug":5703,"articleIntro":5702,"category":5704},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[5705],{"metadata":5706,"sys":5709,"fields":5716},{"tags":5707,"concepts":5708},[],[],{"space":5710,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5712,"publishedVersion":395,"revision":62,"contentType":5714,"locale":29},{"sys":5711},{"type":12,"linkType":13,"id":14},{"sys":5713},{"id":21,"type":12,"linkType":22},{"sys":5715},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5717,"metaTitle":405,"metaDescription":406,"mainTitle":5718,"subtitle":424,"heroImage":5733,"ctaButton":447,"ctaLink":448},[404],{"data":5719,"content":5720,"nodeType":74},{},[5721,5727],{"data":5722,"content":5723,"nodeType":78},{},[5724],{"data":5725,"marks":5726,"value":416,"nodeType":82},{},[],{"data":5728,"content":5729,"nodeType":87},{},[5730],{"data":5731,"marks":5732,"value":423,"nodeType":82},{},[],{"metadata":5734,"sys":5737,"fields":5742},{"tags":5735,"concepts":5736},[],[],{"space":5738,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5740,"publishedVersion":62,"revision":44,"locale":29},{"sys":5739},{"type":12,"linkType":13,"id":14},{"sys":5741},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5743},{"url":439,"details":5744,"fileName":445,"contentType":446},{"size":441,"image":5745},{"width":443,"height":444},{"sys":5747,"fields":5750},{"id":5748,"createdAt":5749},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":5751,"slug":5752,"articleIntro":-1,"category":5753},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[5754],{"metadata":5755,"sys":5758,"fields":5765},{"tags":5756,"concepts":5757},[],[],{"space":5759,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5761,"publishedVersion":395,"revision":62,"contentType":5763,"locale":29},{"sys":5760},{"type":12,"linkType":13,"id":14},{"sys":5762},{"id":21,"type":12,"linkType":22},{"sys":5764},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5766,"metaTitle":405,"metaDescription":406,"mainTitle":5767,"subtitle":424,"heroImage":5782,"ctaButton":447,"ctaLink":448},[404],{"data":5768,"content":5769,"nodeType":74},{},[5770,5776],{"data":5771,"content":5772,"nodeType":78},{},[5773],{"data":5774,"marks":5775,"value":416,"nodeType":82},{},[],{"data":5777,"content":5778,"nodeType":87},{},[5779],{"data":5780,"marks":5781,"value":423,"nodeType":82},{},[],{"metadata":5783,"sys":5786,"fields":5791},{"tags":5784,"concepts":5785},[],[],{"space":5787,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5789,"publishedVersion":62,"revision":44,"locale":29},{"sys":5788},{"type":12,"linkType":13,"id":14},{"sys":5790},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5792},{"url":439,"details":5793,"fileName":445,"contentType":446},{"size":441,"image":5794},{"width":443,"height":444},{"sys":5796,"fields":5799},{"id":5797,"createdAt":5798},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":5800,"slug":5801,"articleIntro":5800,"category":5802},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[5803],{"metadata":5804,"sys":5807,"fields":5814},{"tags":5805,"concepts":5806},[],[],{"space":5808,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5810,"publishedVersion":395,"revision":62,"contentType":5812,"locale":29},{"sys":5809},{"type":12,"linkType":13,"id":14},{"sys":5811},{"id":21,"type":12,"linkType":22},{"sys":5813},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5815,"metaTitle":405,"metaDescription":406,"mainTitle":5816,"subtitle":424,"heroImage":5831,"ctaButton":447,"ctaLink":448},[404],{"data":5817,"content":5818,"nodeType":74},{},[5819,5825],{"data":5820,"content":5821,"nodeType":78},{},[5822],{"data":5823,"marks":5824,"value":416,"nodeType":82},{},[],{"data":5826,"content":5827,"nodeType":87},{},[5828],{"data":5829,"marks":5830,"value":423,"nodeType":82},{},[],{"metadata":5832,"sys":5835,"fields":5840},{"tags":5833,"concepts":5834},[],[],{"space":5836,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5838,"publishedVersion":62,"revision":44,"locale":29},{"sys":5837},{"type":12,"linkType":13,"id":14},{"sys":5839},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5841},{"url":439,"details":5842,"fileName":445,"contentType":446},{"size":441,"image":5843},{"width":443,"height":444},{"sys":5845,"fields":5848},{"id":5846,"createdAt":5847},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":5849,"slug":5850,"articleIntro":5849,"category":5851},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[5852],{"metadata":5853,"sys":5856,"fields":5863},{"tags":5854,"concepts":5855},[],[],{"space":5857,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5859,"publishedVersion":395,"revision":62,"contentType":5861,"locale":29},{"sys":5858},{"type":12,"linkType":13,"id":14},{"sys":5860},{"id":21,"type":12,"linkType":22},{"sys":5862},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5864,"metaTitle":405,"metaDescription":406,"mainTitle":5865,"subtitle":424,"heroImage":5880,"ctaButton":447,"ctaLink":448},[404],{"data":5866,"content":5867,"nodeType":74},{},[5868,5874],{"data":5869,"content":5870,"nodeType":78},{},[5871],{"data":5872,"marks":5873,"value":416,"nodeType":82},{},[],{"data":5875,"content":5876,"nodeType":87},{},[5877],{"data":5878,"marks":5879,"value":423,"nodeType":82},{},[],{"metadata":5881,"sys":5884,"fields":5889},{"tags":5882,"concepts":5883},[],[],{"space":5885,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5887,"publishedVersion":62,"revision":44,"locale":29},{"sys":5886},{"type":12,"linkType":13,"id":14},{"sys":5888},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5890},{"url":439,"details":5891,"fileName":445,"contentType":446},{"size":441,"image":5892},{"width":443,"height":444},{"sys":5894,"fields":5897},{"id":5895,"createdAt":5896},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":5898,"slug":5899,"articleIntro":5898,"category":5900},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[5901],{"metadata":5902,"sys":5905,"fields":5912},{"tags":5903,"concepts":5904},[],[],{"space":5906,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5908,"publishedVersion":395,"revision":62,"contentType":5910,"locale":29},{"sys":5907},{"type":12,"linkType":13,"id":14},{"sys":5909},{"id":21,"type":12,"linkType":22},{"sys":5911},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5913,"metaTitle":405,"metaDescription":406,"mainTitle":5914,"subtitle":424,"heroImage":5929,"ctaButton":447,"ctaLink":448},[404],{"data":5915,"content":5916,"nodeType":74},{},[5917,5923],{"data":5918,"content":5919,"nodeType":78},{},[5920],{"data":5921,"marks":5922,"value":416,"nodeType":82},{},[],{"data":5924,"content":5925,"nodeType":87},{},[5926],{"data":5927,"marks":5928,"value":423,"nodeType":82},{},[],{"metadata":5930,"sys":5933,"fields":5938},{"tags":5931,"concepts":5932},[],[],{"space":5934,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5936,"publishedVersion":62,"revision":44,"locale":29},{"sys":5935},{"type":12,"linkType":13,"id":14},{"sys":5937},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5939},{"url":439,"details":5940,"fileName":445,"contentType":446},{"size":441,"image":5941},{"width":443,"height":444},{"sys":5943,"fields":5946},{"id":5944,"createdAt":5945},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":5947,"slug":5948,"articleIntro":5947,"category":5949},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[5950],{"metadata":5951,"sys":5954,"fields":5961},{"tags":5952,"concepts":5953},[],[],{"space":5955,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5957,"publishedVersion":395,"revision":62,"contentType":5959,"locale":29},{"sys":5956},{"type":12,"linkType":13,"id":14},{"sys":5958},{"id":21,"type":12,"linkType":22},{"sys":5960},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5962,"metaTitle":405,"metaDescription":406,"mainTitle":5963,"subtitle":424,"heroImage":5978,"ctaButton":447,"ctaLink":448},[404],{"data":5964,"content":5965,"nodeType":74},{},[5966,5972],{"data":5967,"content":5968,"nodeType":78},{},[5969],{"data":5970,"marks":5971,"value":416,"nodeType":82},{},[],{"data":5973,"content":5974,"nodeType":87},{},[5975],{"data":5976,"marks":5977,"value":423,"nodeType":82},{},[],{"metadata":5979,"sys":5982,"fields":5987},{"tags":5980,"concepts":5981},[],[],{"space":5983,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5985,"publishedVersion":62,"revision":44,"locale":29},{"sys":5984},{"type":12,"linkType":13,"id":14},{"sys":5986},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5988},{"url":439,"details":5989,"fileName":445,"contentType":446},{"size":441,"image":5990},{"width":443,"height":444},{"sys":5992,"fields":5995},{"id":5993,"createdAt":5994},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":5996,"slug":5997,"articleIntro":5996,"category":5998},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[5999],{"metadata":6000,"sys":6003,"fields":6010},{"tags":6001,"concepts":6002},[],[],{"space":6004,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6006,"publishedVersion":395,"revision":62,"contentType":6008,"locale":29},{"sys":6005},{"type":12,"linkType":13,"id":14},{"sys":6007},{"id":21,"type":12,"linkType":22},{"sys":6009},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6011,"metaTitle":405,"metaDescription":406,"mainTitle":6012,"subtitle":424,"heroImage":6027,"ctaButton":447,"ctaLink":448},[404],{"data":6013,"content":6014,"nodeType":74},{},[6015,6021],{"data":6016,"content":6017,"nodeType":78},{},[6018],{"data":6019,"marks":6020,"value":416,"nodeType":82},{},[],{"data":6022,"content":6023,"nodeType":87},{},[6024],{"data":6025,"marks":6026,"value":423,"nodeType":82},{},[],{"metadata":6028,"sys":6031,"fields":6036},{"tags":6029,"concepts":6030},[],[],{"space":6032,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6034,"publishedVersion":62,"revision":44,"locale":29},{"sys":6033},{"type":12,"linkType":13,"id":14},{"sys":6035},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6037},{"url":439,"details":6038,"fileName":445,"contentType":446},{"size":441,"image":6039},{"width":443,"height":444},{"sys":6041,"fields":6044},{"id":6042,"createdAt":6043},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":6045,"slug":6046,"articleIntro":-1,"category":6047},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[6048],{"metadata":6049,"sys":6052,"fields":6059},{"tags":6050,"concepts":6051},[],[],{"space":6053,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6055,"publishedVersion":395,"revision":62,"contentType":6057,"locale":29},{"sys":6054},{"type":12,"linkType":13,"id":14},{"sys":6056},{"id":21,"type":12,"linkType":22},{"sys":6058},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6060,"metaTitle":405,"metaDescription":406,"mainTitle":6061,"subtitle":424,"heroImage":6076,"ctaButton":447,"ctaLink":448},[404],{"data":6062,"content":6063,"nodeType":74},{},[6064,6070],{"data":6065,"content":6066,"nodeType":78},{},[6067],{"data":6068,"marks":6069,"value":416,"nodeType":82},{},[],{"data":6071,"content":6072,"nodeType":87},{},[6073],{"data":6074,"marks":6075,"value":423,"nodeType":82},{},[],{"metadata":6077,"sys":6080,"fields":6085},{"tags":6078,"concepts":6079},[],[],{"space":6081,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6083,"publishedVersion":62,"revision":44,"locale":29},{"sys":6082},{"type":12,"linkType":13,"id":14},{"sys":6084},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6086},{"url":439,"details":6087,"fileName":445,"contentType":446},{"size":441,"image":6088},{"width":443,"height":444},{"sys":6090,"fields":6093},{"id":6091,"createdAt":6092},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":6094,"slug":6095,"articleIntro":6094,"category":6096},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[6097],{"metadata":6098,"sys":6101,"fields":6108},{"tags":6099,"concepts":6100},[],[],{"space":6102,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6104,"publishedVersion":395,"revision":62,"contentType":6106,"locale":29},{"sys":6103},{"type":12,"linkType":13,"id":14},{"sys":6105},{"id":21,"type":12,"linkType":22},{"sys":6107},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6109,"metaTitle":405,"metaDescription":406,"mainTitle":6110,"subtitle":424,"heroImage":6125,"ctaButton":447,"ctaLink":448},[404],{"data":6111,"content":6112,"nodeType":74},{},[6113,6119],{"data":6114,"content":6115,"nodeType":78},{},[6116],{"data":6117,"marks":6118,"value":416,"nodeType":82},{},[],{"data":6120,"content":6121,"nodeType":87},{},[6122],{"data":6123,"marks":6124,"value":423,"nodeType":82},{},[],{"metadata":6126,"sys":6129,"fields":6134},{"tags":6127,"concepts":6128},[],[],{"space":6130,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6132,"publishedVersion":62,"revision":44,"locale":29},{"sys":6131},{"type":12,"linkType":13,"id":14},{"sys":6133},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6135},{"url":439,"details":6136,"fileName":445,"contentType":446},{"size":441,"image":6137},{"width":443,"height":444},{"sys":6139,"fields":6142},{"id":6140,"createdAt":6141},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":6143,"slug":6144,"articleIntro":6143,"category":6145},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[6146],{"metadata":6147,"sys":6150,"fields":6157},{"tags":6148,"concepts":6149},[],[],{"space":6151,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6153,"publishedVersion":395,"revision":62,"contentType":6155,"locale":29},{"sys":6152},{"type":12,"linkType":13,"id":14},{"sys":6154},{"id":21,"type":12,"linkType":22},{"sys":6156},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6158,"metaTitle":405,"metaDescription":406,"mainTitle":6159,"subtitle":424,"heroImage":6174,"ctaButton":447,"ctaLink":448},[404],{"data":6160,"content":6161,"nodeType":74},{},[6162,6168],{"data":6163,"content":6164,"nodeType":78},{},[6165],{"data":6166,"marks":6167,"value":416,"nodeType":82},{},[],{"data":6169,"content":6170,"nodeType":87},{},[6171],{"data":6172,"marks":6173,"value":423,"nodeType":82},{},[],{"metadata":6175,"sys":6178,"fields":6183},{"tags":6176,"concepts":6177},[],[],{"space":6179,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6181,"publishedVersion":62,"revision":44,"locale":29},{"sys":6180},{"type":12,"linkType":13,"id":14},{"sys":6182},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6184},{"url":439,"details":6185,"fileName":445,"contentType":446},{"size":441,"image":6186},{"width":443,"height":444},{"sys":6188,"fields":6191},{"id":6189,"createdAt":6190},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":6192,"slug":6193,"articleIntro":6192,"category":6194},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[6195],{"metadata":6196,"sys":6199,"fields":6206},{"tags":6197,"concepts":6198},[],[],{"space":6200,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6202,"publishedVersion":395,"revision":62,"contentType":6204,"locale":29},{"sys":6201},{"type":12,"linkType":13,"id":14},{"sys":6203},{"id":21,"type":12,"linkType":22},{"sys":6205},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6207,"metaTitle":405,"metaDescription":406,"mainTitle":6208,"subtitle":424,"heroImage":6223,"ctaButton":447,"ctaLink":448},[404],{"data":6209,"content":6210,"nodeType":74},{},[6211,6217],{"data":6212,"content":6213,"nodeType":78},{},[6214],{"data":6215,"marks":6216,"value":416,"nodeType":82},{},[],{"data":6218,"content":6219,"nodeType":87},{},[6220],{"data":6221,"marks":6222,"value":423,"nodeType":82},{},[],{"metadata":6224,"sys":6227,"fields":6232},{"tags":6225,"concepts":6226},[],[],{"space":6228,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6230,"publishedVersion":62,"revision":44,"locale":29},{"sys":6229},{"type":12,"linkType":13,"id":14},{"sys":6231},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6233},{"url":439,"details":6234,"fileName":445,"contentType":446},{"size":441,"image":6235},{"width":443,"height":444},{"sys":6237,"fields":6240},{"id":6238,"createdAt":6239},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":6241,"slug":6242,"articleIntro":-1,"category":6243},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[6244],{"metadata":6245,"sys":6248,"fields":6255},{"tags":6246,"concepts":6247},[],[],{"space":6249,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6251,"publishedVersion":395,"revision":62,"contentType":6253,"locale":29},{"sys":6250},{"type":12,"linkType":13,"id":14},{"sys":6252},{"id":21,"type":12,"linkType":22},{"sys":6254},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6256,"metaTitle":405,"metaDescription":406,"mainTitle":6257,"subtitle":424,"heroImage":6272,"ctaButton":447,"ctaLink":448},[404],{"data":6258,"content":6259,"nodeType":74},{},[6260,6266],{"data":6261,"content":6262,"nodeType":78},{},[6263],{"data":6264,"marks":6265,"value":416,"nodeType":82},{},[],{"data":6267,"content":6268,"nodeType":87},{},[6269],{"data":6270,"marks":6271,"value":423,"nodeType":82},{},[],{"metadata":6273,"sys":6276,"fields":6281},{"tags":6274,"concepts":6275},[],[],{"space":6277,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6279,"publishedVersion":62,"revision":44,"locale":29},{"sys":6278},{"type":12,"linkType":13,"id":14},{"sys":6280},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6282},{"url":439,"details":6283,"fileName":445,"contentType":446},{"size":441,"image":6284},{"width":443,"height":444},{"sys":6286,"fields":6289},{"id":6287,"createdAt":6288},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":6290,"slug":6291,"articleIntro":-1,"category":6292},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[6293],{"metadata":6294,"sys":6297,"fields":6304},{"tags":6295,"concepts":6296},[],[],{"space":6298,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6300,"publishedVersion":395,"revision":62,"contentType":6302,"locale":29},{"sys":6299},{"type":12,"linkType":13,"id":14},{"sys":6301},{"id":21,"type":12,"linkType":22},{"sys":6303},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6305,"metaTitle":405,"metaDescription":406,"mainTitle":6306,"subtitle":424,"heroImage":6321,"ctaButton":447,"ctaLink":448},[404],{"data":6307,"content":6308,"nodeType":74},{},[6309,6315],{"data":6310,"content":6311,"nodeType":78},{},[6312],{"data":6313,"marks":6314,"value":416,"nodeType":82},{},[],{"data":6316,"content":6317,"nodeType":87},{},[6318],{"data":6319,"marks":6320,"value":423,"nodeType":82},{},[],{"metadata":6322,"sys":6325,"fields":6330},{"tags":6323,"concepts":6324},[],[],{"space":6326,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6328,"publishedVersion":62,"revision":44,"locale":29},{"sys":6327},{"type":12,"linkType":13,"id":14},{"sys":6329},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6331},{"url":439,"details":6332,"fileName":445,"contentType":446},{"size":441,"image":6333},{"width":443,"height":444},{"sys":6335,"fields":6338},{"id":6336,"createdAt":6337},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":6339,"slug":6340,"articleIntro":-1,"category":6341},"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",[6342],{"metadata":6343,"sys":6346,"fields":6353},{"tags":6344,"concepts":6345},[],[],{"space":6347,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6349,"publishedVersion":395,"revision":62,"contentType":6351,"locale":29},{"sys":6348},{"type":12,"linkType":13,"id":14},{"sys":6350},{"id":21,"type":12,"linkType":22},{"sys":6352},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6354,"metaTitle":405,"metaDescription":406,"mainTitle":6355,"subtitle":424,"heroImage":6370,"ctaButton":447,"ctaLink":448},[404],{"data":6356,"content":6357,"nodeType":74},{},[6358,6364],{"data":6359,"content":6360,"nodeType":78},{},[6361],{"data":6362,"marks":6363,"value":416,"nodeType":82},{},[],{"data":6365,"content":6366,"nodeType":87},{},[6367],{"data":6368,"marks":6369,"value":423,"nodeType":82},{},[],{"metadata":6371,"sys":6374,"fields":6379},{"tags":6372,"concepts":6373},[],[],{"space":6375,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6377,"publishedVersion":62,"revision":44,"locale":29},{"sys":6376},{"type":12,"linkType":13,"id":14},{"sys":6378},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6380},{"url":439,"details":6381,"fileName":445,"contentType":446},{"size":441,"image":6382},{"width":443,"height":444},{"sys":6384,"fields":6387},{"id":6385,"createdAt":6386},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":6388,"slug":6389,"articleIntro":6388,"category":6390},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[6391],{"metadata":6392,"sys":6395,"fields":6402},{"tags":6393,"concepts":6394},[],[],{"space":6396,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6398,"publishedVersion":395,"revision":62,"contentType":6400,"locale":29},{"sys":6397},{"type":12,"linkType":13,"id":14},{"sys":6399},{"id":21,"type":12,"linkType":22},{"sys":6401},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6403,"metaTitle":405,"metaDescription":406,"mainTitle":6404,"subtitle":424,"heroImage":6419,"ctaButton":447,"ctaLink":448},[404],{"data":6405,"content":6406,"nodeType":74},{},[6407,6413],{"data":6408,"content":6409,"nodeType":78},{},[6410],{"data":6411,"marks":6412,"value":416,"nodeType":82},{},[],{"data":6414,"content":6415,"nodeType":87},{},[6416],{"data":6417,"marks":6418,"value":423,"nodeType":82},{},[],{"metadata":6420,"sys":6423,"fields":6428},{"tags":6421,"concepts":6422},[],[],{"space":6424,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6426,"publishedVersion":62,"revision":44,"locale":29},{"sys":6425},{"type":12,"linkType":13,"id":14},{"sys":6427},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6429},{"url":439,"details":6430,"fileName":445,"contentType":446},{"size":441,"image":6431},{"width":443,"height":444},{"sys":6433,"fields":6436},{"id":6434,"createdAt":6435},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":6437,"slug":6438,"articleIntro":6437,"category":6439},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[6440],{"metadata":6441,"sys":6444,"fields":6451},{"tags":6442,"concepts":6443},[],[],{"space":6445,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6447,"publishedVersion":395,"revision":62,"contentType":6449,"locale":29},{"sys":6446},{"type":12,"linkType":13,"id":14},{"sys":6448},{"id":21,"type":12,"linkType":22},{"sys":6450},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6452,"metaTitle":405,"metaDescription":406,"mainTitle":6453,"subtitle":424,"heroImage":6468,"ctaButton":447,"ctaLink":448},[404],{"data":6454,"content":6455,"nodeType":74},{},[6456,6462],{"data":6457,"content":6458,"nodeType":78},{},[6459],{"data":6460,"marks":6461,"value":416,"nodeType":82},{},[],{"data":6463,"content":6464,"nodeType":87},{},[6465],{"data":6466,"marks":6467,"value":423,"nodeType":82},{},[],{"metadata":6469,"sys":6472,"fields":6477},{"tags":6470,"concepts":6471},[],[],{"space":6473,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6475,"publishedVersion":62,"revision":44,"locale":29},{"sys":6474},{"type":12,"linkType":13,"id":14},{"sys":6476},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6478},{"url":439,"details":6479,"fileName":445,"contentType":446},{"size":441,"image":6480},{"width":443,"height":444},{"sys":6482,"fields":6485},{"id":6483,"createdAt":6484},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":6486,"slug":6487,"articleIntro":6486,"category":6488},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[6489],{"metadata":6490,"sys":6493,"fields":6500},{"tags":6491,"concepts":6492},[],[],{"space":6494,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6496,"publishedVersion":395,"revision":62,"contentType":6498,"locale":29},{"sys":6495},{"type":12,"linkType":13,"id":14},{"sys":6497},{"id":21,"type":12,"linkType":22},{"sys":6499},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6501,"metaTitle":405,"metaDescription":406,"mainTitle":6502,"subtitle":424,"heroImage":6517,"ctaButton":447,"ctaLink":448},[404],{"data":6503,"content":6504,"nodeType":74},{},[6505,6511],{"data":6506,"content":6507,"nodeType":78},{},[6508],{"data":6509,"marks":6510,"value":416,"nodeType":82},{},[],{"data":6512,"content":6513,"nodeType":87},{},[6514],{"data":6515,"marks":6516,"value":423,"nodeType":82},{},[],{"metadata":6518,"sys":6521,"fields":6526},{"tags":6519,"concepts":6520},[],[],{"space":6522,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6524,"publishedVersion":62,"revision":44,"locale":29},{"sys":6523},{"type":12,"linkType":13,"id":14},{"sys":6525},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6527},{"url":439,"details":6528,"fileName":445,"contentType":446},{"size":441,"image":6529},{"width":443,"height":444},{"sys":6531,"fields":6534},{"id":6532,"createdAt":6533},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":6535,"slug":6536,"articleIntro":6535,"category":6537},"68174 - Créances","compte-68174-creances",[6538],{"metadata":6539,"sys":6542,"fields":6549},{"tags":6540,"concepts":6541},[],[],{"space":6543,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6545,"publishedVersion":395,"revision":62,"contentType":6547,"locale":29},{"sys":6544},{"type":12,"linkType":13,"id":14},{"sys":6546},{"id":21,"type":12,"linkType":22},{"sys":6548},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6550,"metaTitle":405,"metaDescription":406,"mainTitle":6551,"subtitle":424,"heroImage":6566,"ctaButton":447,"ctaLink":448},[404],{"data":6552,"content":6553,"nodeType":74},{},[6554,6560],{"data":6555,"content":6556,"nodeType":78},{},[6557],{"data":6558,"marks":6559,"value":416,"nodeType":82},{},[],{"data":6561,"content":6562,"nodeType":87},{},[6563],{"data":6564,"marks":6565,"value":423,"nodeType":82},{},[],{"metadata":6567,"sys":6570,"fields":6575},{"tags":6568,"concepts":6569},[],[],{"space":6571,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6573,"publishedVersion":62,"revision":44,"locale":29},{"sys":6572},{"type":12,"linkType":13,"id":14},{"sys":6574},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6576},{"url":439,"details":6577,"fileName":445,"contentType":446},{"size":441,"image":6578},{"width":443,"height":444},{"sys":6580,"fields":6583},{"id":6581,"createdAt":6582},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":6584,"slug":6585,"articleIntro":6584,"category":6586},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[6587],{"metadata":6588,"sys":6591,"fields":6598},{"tags":6589,"concepts":6590},[],[],{"space":6592,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6594,"publishedVersion":395,"revision":62,"contentType":6596,"locale":29},{"sys":6593},{"type":12,"linkType":13,"id":14},{"sys":6595},{"id":21,"type":12,"linkType":22},{"sys":6597},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6599,"metaTitle":405,"metaDescription":406,"mainTitle":6600,"subtitle":424,"heroImage":6615,"ctaButton":447,"ctaLink":448},[404],{"data":6601,"content":6602,"nodeType":74},{},[6603,6609],{"data":6604,"content":6605,"nodeType":78},{},[6606],{"data":6607,"marks":6608,"value":416,"nodeType":82},{},[],{"data":6610,"content":6611,"nodeType":87},{},[6612],{"data":6613,"marks":6614,"value":423,"nodeType":82},{},[],{"metadata":6616,"sys":6619,"fields":6624},{"tags":6617,"concepts":6618},[],[],{"space":6620,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6622,"publishedVersion":62,"revision":44,"locale":29},{"sys":6621},{"type":12,"linkType":13,"id":14},{"sys":6623},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6625},{"url":439,"details":6626,"fileName":445,"contentType":446},{"size":441,"image":6627},{"width":443,"height":444},{"sys":6629,"fields":6632},{"id":6630,"createdAt":6631},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":6633,"slug":6634,"articleIntro":6633,"category":6635},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[6636],{"metadata":6637,"sys":6640,"fields":6647},{"tags":6638,"concepts":6639},[],[],{"space":6641,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6643,"publishedVersion":395,"revision":62,"contentType":6645,"locale":29},{"sys":6642},{"type":12,"linkType":13,"id":14},{"sys":6644},{"id":21,"type":12,"linkType":22},{"sys":6646},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6648,"metaTitle":405,"metaDescription":406,"mainTitle":6649,"subtitle":424,"heroImage":6664,"ctaButton":447,"ctaLink":448},[404],{"data":6650,"content":6651,"nodeType":74},{},[6652,6658],{"data":6653,"content":6654,"nodeType":78},{},[6655],{"data":6656,"marks":6657,"value":416,"nodeType":82},{},[],{"data":6659,"content":6660,"nodeType":87},{},[6661],{"data":6662,"marks":6663,"value":423,"nodeType":82},{},[],{"metadata":6665,"sys":6668,"fields":6673},{"tags":6666,"concepts":6667},[],[],{"space":6669,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6671,"publishedVersion":62,"revision":44,"locale":29},{"sys":6670},{"type":12,"linkType":13,"id":14},{"sys":6672},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6674},{"url":439,"details":6675,"fileName":445,"contentType":446},{"size":441,"image":6676},{"width":443,"height":444},{"sys":6678,"fields":6681},{"id":6679,"createdAt":6680},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":6682,"slug":6683,"articleIntro":-1,"category":6684},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[6685],{"metadata":6686,"sys":6689,"fields":6696},{"tags":6687,"concepts":6688},[],[],{"space":6690,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6692,"publishedVersion":395,"revision":62,"contentType":6694,"locale":29},{"sys":6691},{"type":12,"linkType":13,"id":14},{"sys":6693},{"id":21,"type":12,"linkType":22},{"sys":6695},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6697,"metaTitle":405,"metaDescription":406,"mainTitle":6698,"subtitle":424,"heroImage":6713,"ctaButton":447,"ctaLink":448},[404],{"data":6699,"content":6700,"nodeType":74},{},[6701,6707],{"data":6702,"content":6703,"nodeType":78},{},[6704],{"data":6705,"marks":6706,"value":416,"nodeType":82},{},[],{"data":6708,"content":6709,"nodeType":87},{},[6710],{"data":6711,"marks":6712,"value":423,"nodeType":82},{},[],{"metadata":6714,"sys":6717,"fields":6722},{"tags":6715,"concepts":6716},[],[],{"space":6718,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6720,"publishedVersion":62,"revision":44,"locale":29},{"sys":6719},{"type":12,"linkType":13,"id":14},{"sys":6721},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6723},{"url":439,"details":6724,"fileName":445,"contentType":446},{"size":441,"image":6725},{"width":443,"height":444},{"sys":6727,"fields":6730},{"id":6728,"createdAt":6729},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":6731,"slug":6732,"articleIntro":6731,"category":6733},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[6734],{"metadata":6735,"sys":6738,"fields":6745},{"tags":6736,"concepts":6737},[],[],{"space":6739,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6741,"publishedVersion":395,"revision":62,"contentType":6743,"locale":29},{"sys":6740},{"type":12,"linkType":13,"id":14},{"sys":6742},{"id":21,"type":12,"linkType":22},{"sys":6744},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6746,"metaTitle":405,"metaDescription":406,"mainTitle":6747,"subtitle":424,"heroImage":6762,"ctaButton":447,"ctaLink":448},[404],{"data":6748,"content":6749,"nodeType":74},{},[6750,6756],{"data":6751,"content":6752,"nodeType":78},{},[6753],{"data":6754,"marks":6755,"value":416,"nodeType":82},{},[],{"data":6757,"content":6758,"nodeType":87},{},[6759],{"data":6760,"marks":6761,"value":423,"nodeType":82},{},[],{"metadata":6763,"sys":6766,"fields":6771},{"tags":6764,"concepts":6765},[],[],{"space":6767,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6769,"publishedVersion":62,"revision":44,"locale":29},{"sys":6768},{"type":12,"linkType":13,"id":14},{"sys":6770},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6772},{"url":439,"details":6773,"fileName":445,"contentType":446},{"size":441,"image":6774},{"width":443,"height":444},{"sys":6776,"fields":6779},{"id":6777,"createdAt":6778},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":6780,"slug":6781,"articleIntro":6780,"category":6782},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[6783],{"metadata":6784,"sys":6787,"fields":6794},{"tags":6785,"concepts":6786},[],[],{"space":6788,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6790,"publishedVersion":395,"revision":62,"contentType":6792,"locale":29},{"sys":6789},{"type":12,"linkType":13,"id":14},{"sys":6791},{"id":21,"type":12,"linkType":22},{"sys":6793},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6795,"metaTitle":405,"metaDescription":406,"mainTitle":6796,"subtitle":424,"heroImage":6811,"ctaButton":447,"ctaLink":448},[404],{"data":6797,"content":6798,"nodeType":74},{},[6799,6805],{"data":6800,"content":6801,"nodeType":78},{},[6802],{"data":6803,"marks":6804,"value":416,"nodeType":82},{},[],{"data":6806,"content":6807,"nodeType":87},{},[6808],{"data":6809,"marks":6810,"value":423,"nodeType":82},{},[],{"metadata":6812,"sys":6815,"fields":6820},{"tags":6813,"concepts":6814},[],[],{"space":6816,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6818,"publishedVersion":62,"revision":44,"locale":29},{"sys":6817},{"type":12,"linkType":13,"id":14},{"sys":6819},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6821},{"url":439,"details":6822,"fileName":445,"contentType":446},{"size":441,"image":6823},{"width":443,"height":444},{"sys":6825,"fields":6828},{"id":6826,"createdAt":6827},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":6829,"slug":6830,"articleIntro":6829,"category":6831},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[6832],{"metadata":6833,"sys":6836,"fields":6843},{"tags":6834,"concepts":6835},[],[],{"space":6837,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6839,"publishedVersion":395,"revision":62,"contentType":6841,"locale":29},{"sys":6838},{"type":12,"linkType":13,"id":14},{"sys":6840},{"id":21,"type":12,"linkType":22},{"sys":6842},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6844,"metaTitle":405,"metaDescription":406,"mainTitle":6845,"subtitle":424,"heroImage":6860,"ctaButton":447,"ctaLink":448},[404],{"data":6846,"content":6847,"nodeType":74},{},[6848,6854],{"data":6849,"content":6850,"nodeType":78},{},[6851],{"data":6852,"marks":6853,"value":416,"nodeType":82},{},[],{"data":6855,"content":6856,"nodeType":87},{},[6857],{"data":6858,"marks":6859,"value":423,"nodeType":82},{},[],{"metadata":6861,"sys":6864,"fields":6869},{"tags":6862,"concepts":6863},[],[],{"space":6865,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6867,"publishedVersion":62,"revision":44,"locale":29},{"sys":6866},{"type":12,"linkType":13,"id":14},{"sys":6868},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6870},{"url":439,"details":6871,"fileName":445,"contentType":446},{"size":441,"image":6872},{"width":443,"height":444},{"sys":6874,"fields":6877},{"id":6875,"createdAt":6876},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":6878,"slug":6879,"articleIntro":6878,"category":6880},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[6881],{"metadata":6882,"sys":6885,"fields":6892},{"tags":6883,"concepts":6884},[],[],{"space":6886,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6888,"publishedVersion":395,"revision":62,"contentType":6890,"locale":29},{"sys":6887},{"type":12,"linkType":13,"id":14},{"sys":6889},{"id":21,"type":12,"linkType":22},{"sys":6891},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6893,"metaTitle":405,"metaDescription":406,"mainTitle":6894,"subtitle":424,"heroImage":6909,"ctaButton":447,"ctaLink":448},[404],{"data":6895,"content":6896,"nodeType":74},{},[6897,6903],{"data":6898,"content":6899,"nodeType":78},{},[6900],{"data":6901,"marks":6902,"value":416,"nodeType":82},{},[],{"data":6904,"content":6905,"nodeType":87},{},[6906],{"data":6907,"marks":6908,"value":423,"nodeType":82},{},[],{"metadata":6910,"sys":6913,"fields":6918},{"tags":6911,"concepts":6912},[],[],{"space":6914,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6916,"publishedVersion":62,"revision":44,"locale":29},{"sys":6915},{"type":12,"linkType":13,"id":14},{"sys":6917},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6919},{"url":439,"details":6920,"fileName":445,"contentType":446},{"size":441,"image":6921},{"width":443,"height":444},{"sys":6923,"fields":6926},{"id":6924,"createdAt":6925},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":6927,"slug":6928,"articleIntro":6929,"category":6930},"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.",[6931],{"metadata":6932,"sys":6935,"fields":6942},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6938,"publishedVersion":395,"revision":62,"contentType":6940,"locale":29},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":21,"type":12,"linkType":22},{"sys":6941},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6943,"metaTitle":405,"metaDescription":406,"mainTitle":6944,"subtitle":424,"heroImage":6959,"ctaButton":447,"ctaLink":448},[404],{"data":6945,"content":6946,"nodeType":74},{},[6947,6953],{"data":6948,"content":6949,"nodeType":78},{},[6950],{"data":6951,"marks":6952,"value":416,"nodeType":82},{},[],{"data":6954,"content":6955,"nodeType":87},{},[6956],{"data":6957,"marks":6958,"value":423,"nodeType":82},{},[],{"metadata":6960,"sys":6963,"fields":6968},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6966,"publishedVersion":62,"revision":44,"locale":29},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6969},{"url":439,"details":6970,"fileName":445,"contentType":446},{"size":441,"image":6971},{"width":443,"height":444},{"sys":6973,"fields":6976},{"id":6974,"createdAt":6975},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":6977,"slug":6978,"articleIntro":6977,"category":6979},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[6980],{"metadata":6981,"sys":6984,"fields":6991},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6987,"publishedVersion":395,"revision":62,"contentType":6989,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"sys":6990},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6992,"metaTitle":405,"metaDescription":406,"mainTitle":6993,"subtitle":424,"heroImage":7008,"ctaButton":447,"ctaLink":448},[404],{"data":6994,"content":6995,"nodeType":74},{},[6996,7002],{"data":6997,"content":6998,"nodeType":78},{},[6999],{"data":7000,"marks":7001,"value":416,"nodeType":82},{},[],{"data":7003,"content":7004,"nodeType":87},{},[7005],{"data":7006,"marks":7007,"value":423,"nodeType":82},{},[],{"metadata":7009,"sys":7012,"fields":7017},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7015,"publishedVersion":62,"revision":44,"locale":29},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7018},{"url":439,"details":7019,"fileName":445,"contentType":446},{"size":441,"image":7020},{"width":443,"height":444},{"sys":7022,"fields":7025},{"id":7023,"createdAt":7024},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":7026,"slug":7027,"articleIntro":7026,"category":7028},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[7029],{"metadata":7030,"sys":7033,"fields":7040},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7036,"publishedVersion":395,"revision":62,"contentType":7038,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"sys":7039},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7041,"metaTitle":405,"metaDescription":406,"mainTitle":7042,"subtitle":424,"heroImage":7057,"ctaButton":447,"ctaLink":448},[404],{"data":7043,"content":7044,"nodeType":74},{},[7045,7051],{"data":7046,"content":7047,"nodeType":78},{},[7048],{"data":7049,"marks":7050,"value":416,"nodeType":82},{},[],{"data":7052,"content":7053,"nodeType":87},{},[7054],{"data":7055,"marks":7056,"value":423,"nodeType":82},{},[],{"metadata":7058,"sys":7061,"fields":7066},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7064,"publishedVersion":62,"revision":44,"locale":29},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7067},{"url":439,"details":7068,"fileName":445,"contentType":446},{"size":441,"image":7069},{"width":443,"height":444},{"sys":7071,"fields":7074},{"id":7072,"createdAt":7073},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":7075,"slug":7076,"articleIntro":7075,"category":7077},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7085,"publishedVersion":395,"revision":62,"contentType":7087,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"sys":7088},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7090,"metaTitle":405,"metaDescription":406,"mainTitle":7091,"subtitle":424,"heroImage":7106,"ctaButton":447,"ctaLink":448},[404],{"data":7092,"content":7093,"nodeType":74},{},[7094,7100],{"data":7095,"content":7096,"nodeType":78},{},[7097],{"data":7098,"marks":7099,"value":416,"nodeType":82},{},[],{"data":7101,"content":7102,"nodeType":87},{},[7103],{"data":7104,"marks":7105,"value":423,"nodeType":82},{},[],{"metadata":7107,"sys":7110,"fields":7115},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7113,"publishedVersion":62,"revision":44,"locale":29},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7116},{"url":439,"details":7117,"fileName":445,"contentType":446},{"size":441,"image":7118},{"width":443,"height":444},{"sys":7120,"fields":7123},{"id":7121,"createdAt":7122},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":7124,"slug":7125,"articleIntro":7124,"category":7126},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[7127],{"metadata":7128,"sys":7131,"fields":7138},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7134,"publishedVersion":395,"revision":62,"contentType":7136,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"sys":7137},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7139,"metaTitle":405,"metaDescription":406,"mainTitle":7140,"subtitle":424,"heroImage":7155,"ctaButton":447,"ctaLink":448},[404],{"data":7141,"content":7142,"nodeType":74},{},[7143,7149],{"data":7144,"content":7145,"nodeType":78},{},[7146],{"data":7147,"marks":7148,"value":416,"nodeType":82},{},[],{"data":7150,"content":7151,"nodeType":87},{},[7152],{"data":7153,"marks":7154,"value":423,"nodeType":82},{},[],{"metadata":7156,"sys":7159,"fields":7164},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7162,"publishedVersion":62,"revision":44,"locale":29},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7165},{"url":439,"details":7166,"fileName":445,"contentType":446},{"size":441,"image":7167},{"width":443,"height":444},{"sys":7169,"fields":7172},{"id":7170,"createdAt":7171},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":7173,"slug":7174,"articleIntro":7173,"category":7175},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[7176],{"metadata":7177,"sys":7180,"fields":7187},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7183,"publishedVersion":395,"revision":62,"contentType":7185,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"sys":7186},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7188,"metaTitle":405,"metaDescription":406,"mainTitle":7189,"subtitle":424,"heroImage":7204,"ctaButton":447,"ctaLink":448},[404],{"data":7190,"content":7191,"nodeType":74},{},[7192,7198],{"data":7193,"content":7194,"nodeType":78},{},[7195],{"data":7196,"marks":7197,"value":416,"nodeType":82},{},[],{"data":7199,"content":7200,"nodeType":87},{},[7201],{"data":7202,"marks":7203,"value":423,"nodeType":82},{},[],{"metadata":7205,"sys":7208,"fields":7213},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7211,"publishedVersion":62,"revision":44,"locale":29},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7214},{"url":439,"details":7215,"fileName":445,"contentType":446},{"size":441,"image":7216},{"width":443,"height":444},{"sys":7218,"fields":7221},{"id":7219,"createdAt":7220},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":7222,"slug":7223,"articleIntro":7222,"category":7224},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[7225],{"metadata":7226,"sys":7229,"fields":7236},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7232,"publishedVersion":395,"revision":62,"contentType":7234,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"sys":7235},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7237,"metaTitle":405,"metaDescription":406,"mainTitle":7238,"subtitle":424,"heroImage":7253,"ctaButton":447,"ctaLink":448},[404],{"data":7239,"content":7240,"nodeType":74},{},[7241,7247],{"data":7242,"content":7243,"nodeType":78},{},[7244],{"data":7245,"marks":7246,"value":416,"nodeType":82},{},[],{"data":7248,"content":7249,"nodeType":87},{},[7250],{"data":7251,"marks":7252,"value":423,"nodeType":82},{},[],{"metadata":7254,"sys":7257,"fields":7262},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7260,"publishedVersion":62,"revision":44,"locale":29},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7263},{"url":439,"details":7264,"fileName":445,"contentType":446},{"size":441,"image":7265},{"width":443,"height":444},{"sys":7267,"fields":7270},{"id":7268,"createdAt":7269},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":7271,"slug":7272,"articleIntro":7271,"category":7273},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[7274],{"metadata":7275,"sys":7278,"fields":7285},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7281,"publishedVersion":395,"revision":62,"contentType":7283,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"sys":7284},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7286,"metaTitle":405,"metaDescription":406,"mainTitle":7287,"subtitle":424,"heroImage":7302,"ctaButton":447,"ctaLink":448},[404],{"data":7288,"content":7289,"nodeType":74},{},[7290,7296],{"data":7291,"content":7292,"nodeType":78},{},[7293],{"data":7294,"marks":7295,"value":416,"nodeType":82},{},[],{"data":7297,"content":7298,"nodeType":87},{},[7299],{"data":7300,"marks":7301,"value":423,"nodeType":82},{},[],{"metadata":7303,"sys":7306,"fields":7311},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7309,"publishedVersion":62,"revision":44,"locale":29},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7312},{"url":439,"details":7313,"fileName":445,"contentType":446},{"size":441,"image":7314},{"width":443,"height":444},{"sys":7316,"fields":7319},{"id":7317,"createdAt":7318},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":7320,"slug":7321,"articleIntro":7320,"category":7322},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[7323],{"metadata":7324,"sys":7327,"fields":7334},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7330,"publishedVersion":395,"revision":62,"contentType":7332,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"sys":7333},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7335,"metaTitle":405,"metaDescription":406,"mainTitle":7336,"subtitle":424,"heroImage":7351,"ctaButton":447,"ctaLink":448},[404],{"data":7337,"content":7338,"nodeType":74},{},[7339,7345],{"data":7340,"content":7341,"nodeType":78},{},[7342],{"data":7343,"marks":7344,"value":416,"nodeType":82},{},[],{"data":7346,"content":7347,"nodeType":87},{},[7348],{"data":7349,"marks":7350,"value":423,"nodeType":82},{},[],{"metadata":7352,"sys":7355,"fields":7360},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7358,"publishedVersion":62,"revision":44,"locale":29},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7361},{"url":439,"details":7362,"fileName":445,"contentType":446},{"size":441,"image":7363},{"width":443,"height":444},{"sys":7365,"fields":7368},{"id":7366,"createdAt":7367},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":7369,"slug":7370,"articleIntro":7369,"category":7371},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[7372],{"metadata":7373,"sys":7376,"fields":7383},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7379,"publishedVersion":395,"revision":62,"contentType":7381,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"sys":7382},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7384,"metaTitle":405,"metaDescription":406,"mainTitle":7385,"subtitle":424,"heroImage":7400,"ctaButton":447,"ctaLink":448},[404],{"data":7386,"content":7387,"nodeType":74},{},[7388,7394],{"data":7389,"content":7390,"nodeType":78},{},[7391],{"data":7392,"marks":7393,"value":416,"nodeType":82},{},[],{"data":7395,"content":7396,"nodeType":87},{},[7397],{"data":7398,"marks":7399,"value":423,"nodeType":82},{},[],{"metadata":7401,"sys":7404,"fields":7409},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7407,"publishedVersion":62,"revision":44,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7410},{"url":439,"details":7411,"fileName":445,"contentType":446},{"size":441,"image":7412},{"width":443,"height":444},{"sys":7414,"fields":7417},{"id":7415,"createdAt":7416},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":7418,"slug":7419,"articleIntro":7418,"category":7420},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[7421],{"metadata":7422,"sys":7425,"fields":7432},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7428,"publishedVersion":395,"revision":62,"contentType":7430,"locale":29},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":21,"type":12,"linkType":22},{"sys":7431},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7433,"metaTitle":405,"metaDescription":406,"mainTitle":7434,"subtitle":424,"heroImage":7449,"ctaButton":447,"ctaLink":448},[404],{"data":7435,"content":7436,"nodeType":74},{},[7437,7443],{"data":7438,"content":7439,"nodeType":78},{},[7440],{"data":7441,"marks":7442,"value":416,"nodeType":82},{},[],{"data":7444,"content":7445,"nodeType":87},{},[7446],{"data":7447,"marks":7448,"value":423,"nodeType":82},{},[],{"metadata":7450,"sys":7453,"fields":7458},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7456,"publishedVersion":62,"revision":44,"locale":29},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7459},{"url":439,"details":7460,"fileName":445,"contentType":446},{"size":441,"image":7461},{"width":443,"height":444},{"sys":7463,"fields":7466},{"id":7464,"createdAt":7465},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":7467,"slug":7468,"articleIntro":7467,"category":7469},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[7470],{"metadata":7471,"sys":7474,"fields":7481},{"tags":7472,"concepts":7473},[],[],{"space":7475,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7477,"publishedVersion":395,"revision":62,"contentType":7479,"locale":29},{"sys":7476},{"type":12,"linkType":13,"id":14},{"sys":7478},{"id":21,"type":12,"linkType":22},{"sys":7480},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7482,"metaTitle":405,"metaDescription":406,"mainTitle":7483,"subtitle":424,"heroImage":7498,"ctaButton":447,"ctaLink":448},[404],{"data":7484,"content":7485,"nodeType":74},{},[7486,7492],{"data":7487,"content":7488,"nodeType":78},{},[7489],{"data":7490,"marks":7491,"value":416,"nodeType":82},{},[],{"data":7493,"content":7494,"nodeType":87},{},[7495],{"data":7496,"marks":7497,"value":423,"nodeType":82},{},[],{"metadata":7499,"sys":7502,"fields":7507},{"tags":7500,"concepts":7501},[],[],{"space":7503,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7505,"publishedVersion":62,"revision":44,"locale":29},{"sys":7504},{"type":12,"linkType":13,"id":14},{"sys":7506},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7508},{"url":439,"details":7509,"fileName":445,"contentType":446},{"size":441,"image":7510},{"width":443,"height":444},{"sys":7512,"fields":7515},{"id":7513,"createdAt":7514},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":7516,"slug":7517,"articleIntro":7516,"category":7518},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[7519],{"metadata":7520,"sys":7523,"fields":7530},{"tags":7521,"concepts":7522},[],[],{"space":7524,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7526,"publishedVersion":395,"revision":62,"contentType":7528,"locale":29},{"sys":7525},{"type":12,"linkType":13,"id":14},{"sys":7527},{"id":21,"type":12,"linkType":22},{"sys":7529},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7531,"metaTitle":405,"metaDescription":406,"mainTitle":7532,"subtitle":424,"heroImage":7547,"ctaButton":447,"ctaLink":448},[404],{"data":7533,"content":7534,"nodeType":74},{},[7535,7541],{"data":7536,"content":7537,"nodeType":78},{},[7538],{"data":7539,"marks":7540,"value":416,"nodeType":82},{},[],{"data":7542,"content":7543,"nodeType":87},{},[7544],{"data":7545,"marks":7546,"value":423,"nodeType":82},{},[],{"metadata":7548,"sys":7551,"fields":7556},{"tags":7549,"concepts":7550},[],[],{"space":7552,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7554,"publishedVersion":62,"revision":44,"locale":29},{"sys":7553},{"type":12,"linkType":13,"id":14},{"sys":7555},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7557},{"url":439,"details":7558,"fileName":445,"contentType":446},{"size":441,"image":7559},{"width":443,"height":444},{"sys":7561,"fields":7564},{"id":7562,"createdAt":7563},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":7565,"slug":7566,"articleIntro":7565,"category":7567},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[7568],{"metadata":7569,"sys":7572,"fields":7579},{"tags":7570,"concepts":7571},[],[],{"space":7573,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7575,"publishedVersion":395,"revision":62,"contentType":7577,"locale":29},{"sys":7574},{"type":12,"linkType":13,"id":14},{"sys":7576},{"id":21,"type":12,"linkType":22},{"sys":7578},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7580,"metaTitle":405,"metaDescription":406,"mainTitle":7581,"subtitle":424,"heroImage":7596,"ctaButton":447,"ctaLink":448},[404],{"data":7582,"content":7583,"nodeType":74},{},[7584,7590],{"data":7585,"content":7586,"nodeType":78},{},[7587],{"data":7588,"marks":7589,"value":416,"nodeType":82},{},[],{"data":7591,"content":7592,"nodeType":87},{},[7593],{"data":7594,"marks":7595,"value":423,"nodeType":82},{},[],{"metadata":7597,"sys":7600,"fields":7605},{"tags":7598,"concepts":7599},[],[],{"space":7601,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7603,"publishedVersion":62,"revision":44,"locale":29},{"sys":7602},{"type":12,"linkType":13,"id":14},{"sys":7604},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7606},{"url":439,"details":7607,"fileName":445,"contentType":446},{"size":441,"image":7608},{"width":443,"height":444},{"sys":7610,"fields":7613},{"id":7611,"createdAt":7612},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":7614,"slug":7615,"articleIntro":7616,"category":7617},"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.",[7618],{"metadata":7619,"sys":7622,"fields":7629},{"tags":7620,"concepts":7621},[],[],{"space":7623,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7625,"publishedVersion":395,"revision":62,"contentType":7627,"locale":29},{"sys":7624},{"type":12,"linkType":13,"id":14},{"sys":7626},{"id":21,"type":12,"linkType":22},{"sys":7628},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7630,"metaTitle":405,"metaDescription":406,"mainTitle":7631,"subtitle":424,"heroImage":7646,"ctaButton":447,"ctaLink":448},[404],{"data":7632,"content":7633,"nodeType":74},{},[7634,7640],{"data":7635,"content":7636,"nodeType":78},{},[7637],{"data":7638,"marks":7639,"value":416,"nodeType":82},{},[],{"data":7641,"content":7642,"nodeType":87},{},[7643],{"data":7644,"marks":7645,"value":423,"nodeType":82},{},[],{"metadata":7647,"sys":7650,"fields":7655},{"tags":7648,"concepts":7649},[],[],{"space":7651,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7653,"publishedVersion":62,"revision":44,"locale":29},{"sys":7652},{"type":12,"linkType":13,"id":14},{"sys":7654},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7656},{"url":439,"details":7657,"fileName":445,"contentType":446},{"size":441,"image":7658},{"width":443,"height":444},{"sys":7660,"fields":7663},{"id":7661,"createdAt":7662},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":7664,"slug":7665,"articleIntro":7664,"category":7666},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[7667],{"metadata":7668,"sys":7671,"fields":7678},{"tags":7669,"concepts":7670},[],[],{"space":7672,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7674,"publishedVersion":395,"revision":62,"contentType":7676,"locale":29},{"sys":7673},{"type":12,"linkType":13,"id":14},{"sys":7675},{"id":21,"type":12,"linkType":22},{"sys":7677},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7679,"metaTitle":405,"metaDescription":406,"mainTitle":7680,"subtitle":424,"heroImage":7695,"ctaButton":447,"ctaLink":448},[404],{"data":7681,"content":7682,"nodeType":74},{},[7683,7689],{"data":7684,"content":7685,"nodeType":78},{},[7686],{"data":7687,"marks":7688,"value":416,"nodeType":82},{},[],{"data":7690,"content":7691,"nodeType":87},{},[7692],{"data":7693,"marks":7694,"value":423,"nodeType":82},{},[],{"metadata":7696,"sys":7699,"fields":7704},{"tags":7697,"concepts":7698},[],[],{"space":7700,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7702,"publishedVersion":62,"revision":44,"locale":29},{"sys":7701},{"type":12,"linkType":13,"id":14},{"sys":7703},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7705},{"url":439,"details":7706,"fileName":445,"contentType":446},{"size":441,"image":7707},{"width":443,"height":444},{"sys":7709,"fields":7712},{"id":7710,"createdAt":7711},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":7713,"slug":7714,"articleIntro":7713,"category":7715},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[7716],{"metadata":7717,"sys":7720,"fields":7727},{"tags":7718,"concepts":7719},[],[],{"space":7721,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7723,"publishedVersion":395,"revision":62,"contentType":7725,"locale":29},{"sys":7722},{"type":12,"linkType":13,"id":14},{"sys":7724},{"id":21,"type":12,"linkType":22},{"sys":7726},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7728,"metaTitle":405,"metaDescription":406,"mainTitle":7729,"subtitle":424,"heroImage":7744,"ctaButton":447,"ctaLink":448},[404],{"data":7730,"content":7731,"nodeType":74},{},[7732,7738],{"data":7733,"content":7734,"nodeType":78},{},[7735],{"data":7736,"marks":7737,"value":416,"nodeType":82},{},[],{"data":7739,"content":7740,"nodeType":87},{},[7741],{"data":7742,"marks":7743,"value":423,"nodeType":82},{},[],{"metadata":7745,"sys":7748,"fields":7753},{"tags":7746,"concepts":7747},[],[],{"space":7749,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7751,"publishedVersion":62,"revision":44,"locale":29},{"sys":7750},{"type":12,"linkType":13,"id":14},{"sys":7752},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7754},{"url":439,"details":7755,"fileName":445,"contentType":446},{"size":441,"image":7756},{"width":443,"height":444},{"sys":7758,"fields":7761},{"id":7759,"createdAt":7760},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":7762,"slug":7763,"articleIntro":7762,"category":7764},"6232 - Echantillons","compte-6232-echantillons",[7765],{"metadata":7766,"sys":7769,"fields":7776},{"tags":7767,"concepts":7768},[],[],{"space":7770,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7772,"publishedVersion":395,"revision":62,"contentType":7774,"locale":29},{"sys":7771},{"type":12,"linkType":13,"id":14},{"sys":7773},{"id":21,"type":12,"linkType":22},{"sys":7775},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7777,"metaTitle":405,"metaDescription":406,"mainTitle":7778,"subtitle":424,"heroImage":7793,"ctaButton":447,"ctaLink":448},[404],{"data":7779,"content":7780,"nodeType":74},{},[7781,7787],{"data":7782,"content":7783,"nodeType":78},{},[7784],{"data":7785,"marks":7786,"value":416,"nodeType":82},{},[],{"data":7788,"content":7789,"nodeType":87},{},[7790],{"data":7791,"marks":7792,"value":423,"nodeType":82},{},[],{"metadata":7794,"sys":7797,"fields":7802},{"tags":7795,"concepts":7796},[],[],{"space":7798,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7800,"publishedVersion":62,"revision":44,"locale":29},{"sys":7799},{"type":12,"linkType":13,"id":14},{"sys":7801},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7803},{"url":439,"details":7804,"fileName":445,"contentType":446},{"size":441,"image":7805},{"width":443,"height":444},{"sys":7807,"fields":7810},{"id":7808,"createdAt":7809},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":7811,"slug":7812,"articleIntro":7811,"category":7813},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[7814],{"metadata":7815,"sys":7818,"fields":7825},{"tags":7816,"concepts":7817},[],[],{"space":7819,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7821,"publishedVersion":395,"revision":62,"contentType":7823,"locale":29},{"sys":7820},{"type":12,"linkType":13,"id":14},{"sys":7822},{"id":21,"type":12,"linkType":22},{"sys":7824},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7826,"metaTitle":405,"metaDescription":406,"mainTitle":7827,"subtitle":424,"heroImage":7842,"ctaButton":447,"ctaLink":448},[404],{"data":7828,"content":7829,"nodeType":74},{},[7830,7836],{"data":7831,"content":7832,"nodeType":78},{},[7833],{"data":7834,"marks":7835,"value":416,"nodeType":82},{},[],{"data":7837,"content":7838,"nodeType":87},{},[7839],{"data":7840,"marks":7841,"value":423,"nodeType":82},{},[],{"metadata":7843,"sys":7846,"fields":7851},{"tags":7844,"concepts":7845},[],[],{"space":7847,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7849,"publishedVersion":62,"revision":44,"locale":29},{"sys":7848},{"type":12,"linkType":13,"id":14},{"sys":7850},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7852},{"url":439,"details":7853,"fileName":445,"contentType":446},{"size":441,"image":7854},{"width":443,"height":444},{"sys":7856,"fields":7859},{"id":7857,"createdAt":7858},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":7860,"slug":7861,"articleIntro":7860,"category":7862},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[7863],{"metadata":7864,"sys":7867,"fields":7874},{"tags":7865,"concepts":7866},[],[],{"space":7868,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7870,"publishedVersion":395,"revision":62,"contentType":7872,"locale":29},{"sys":7869},{"type":12,"linkType":13,"id":14},{"sys":7871},{"id":21,"type":12,"linkType":22},{"sys":7873},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7875,"metaTitle":405,"metaDescription":406,"mainTitle":7876,"subtitle":424,"heroImage":7891,"ctaButton":447,"ctaLink":448},[404],{"data":7877,"content":7878,"nodeType":74},{},[7879,7885],{"data":7880,"content":7881,"nodeType":78},{},[7882],{"data":7883,"marks":7884,"value":416,"nodeType":82},{},[],{"data":7886,"content":7887,"nodeType":87},{},[7888],{"data":7889,"marks":7890,"value":423,"nodeType":82},{},[],{"metadata":7892,"sys":7895,"fields":7900},{"tags":7893,"concepts":7894},[],[],{"space":7896,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7898,"publishedVersion":62,"revision":44,"locale":29},{"sys":7897},{"type":12,"linkType":13,"id":14},{"sys":7899},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7901},{"url":439,"details":7902,"fileName":445,"contentType":446},{"size":441,"image":7903},{"width":443,"height":444},{"sys":7905,"fields":7908},{"id":7906,"createdAt":7907},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":7909,"slug":7910,"articleIntro":7909,"category":7911},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[7912],{"metadata":7913,"sys":7916,"fields":7923},{"tags":7914,"concepts":7915},[],[],{"space":7917,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7919,"publishedVersion":395,"revision":62,"contentType":7921,"locale":29},{"sys":7918},{"type":12,"linkType":13,"id":14},{"sys":7920},{"id":21,"type":12,"linkType":22},{"sys":7922},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7924,"metaTitle":405,"metaDescription":406,"mainTitle":7925,"subtitle":424,"heroImage":7940,"ctaButton":447,"ctaLink":448},[404],{"data":7926,"content":7927,"nodeType":74},{},[7928,7934],{"data":7929,"content":7930,"nodeType":78},{},[7931],{"data":7932,"marks":7933,"value":416,"nodeType":82},{},[],{"data":7935,"content":7936,"nodeType":87},{},[7937],{"data":7938,"marks":7939,"value":423,"nodeType":82},{},[],{"metadata":7941,"sys":7944,"fields":7949},{"tags":7942,"concepts":7943},[],[],{"space":7945,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7947,"publishedVersion":62,"revision":44,"locale":29},{"sys":7946},{"type":12,"linkType":13,"id":14},{"sys":7948},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7950},{"url":439,"details":7951,"fileName":445,"contentType":446},{"size":441,"image":7952},{"width":443,"height":444},{"sys":7954,"fields":7957},{"id":7955,"createdAt":7956},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":7958,"slug":7959,"articleIntro":7958,"category":7960},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[7961],{"metadata":7962,"sys":7965,"fields":7972},{"tags":7963,"concepts":7964},[],[],{"space":7966,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7968,"publishedVersion":395,"revision":62,"contentType":7970,"locale":29},{"sys":7967},{"type":12,"linkType":13,"id":14},{"sys":7969},{"id":21,"type":12,"linkType":22},{"sys":7971},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7973,"metaTitle":405,"metaDescription":406,"mainTitle":7974,"subtitle":424,"heroImage":7989,"ctaButton":447,"ctaLink":448},[404],{"data":7975,"content":7976,"nodeType":74},{},[7977,7983],{"data":7978,"content":7979,"nodeType":78},{},[7980],{"data":7981,"marks":7982,"value":416,"nodeType":82},{},[],{"data":7984,"content":7985,"nodeType":87},{},[7986],{"data":7987,"marks":7988,"value":423,"nodeType":82},{},[],{"metadata":7990,"sys":7993,"fields":7998},{"tags":7991,"concepts":7992},[],[],{"space":7994,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7996,"publishedVersion":62,"revision":44,"locale":29},{"sys":7995},{"type":12,"linkType":13,"id":14},{"sys":7997},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7999},{"url":439,"details":8000,"fileName":445,"contentType":446},{"size":441,"image":8001},{"width":443,"height":444},{"sys":8003,"fields":8006},{"id":8004,"createdAt":8005},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":8007,"slug":8008,"articleIntro":8009,"category":8010},"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.",[8011],{"metadata":8012,"sys":8015,"fields":8022},{"tags":8013,"concepts":8014},[],[],{"space":8016,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8018,"publishedVersion":395,"revision":62,"contentType":8020,"locale":29},{"sys":8017},{"type":12,"linkType":13,"id":14},{"sys":8019},{"id":21,"type":12,"linkType":22},{"sys":8021},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8023,"metaTitle":405,"metaDescription":406,"mainTitle":8024,"subtitle":424,"heroImage":8039,"ctaButton":447,"ctaLink":448},[404],{"data":8025,"content":8026,"nodeType":74},{},[8027,8033],{"data":8028,"content":8029,"nodeType":78},{},[8030],{"data":8031,"marks":8032,"value":416,"nodeType":82},{},[],{"data":8034,"content":8035,"nodeType":87},{},[8036],{"data":8037,"marks":8038,"value":423,"nodeType":82},{},[],{"metadata":8040,"sys":8043,"fields":8048},{"tags":8041,"concepts":8042},[],[],{"space":8044,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8046,"publishedVersion":62,"revision":44,"locale":29},{"sys":8045},{"type":12,"linkType":13,"id":14},{"sys":8047},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8049},{"url":439,"details":8050,"fileName":445,"contentType":446},{"size":441,"image":8051},{"width":443,"height":444},{"sys":8053,"fields":8056},{"id":8054,"createdAt":8055},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":8057,"slug":8058,"articleIntro":8057,"category":8059},"2611 - Actions","compte-2611-actions",[8060],{"metadata":8061,"sys":8064,"fields":8071},{"tags":8062,"concepts":8063},[],[],{"space":8065,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8067,"publishedVersion":395,"revision":62,"contentType":8069,"locale":29},{"sys":8066},{"type":12,"linkType":13,"id":14},{"sys":8068},{"id":21,"type":12,"linkType":22},{"sys":8070},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8072,"metaTitle":405,"metaDescription":406,"mainTitle":8073,"subtitle":424,"heroImage":8088,"ctaButton":447,"ctaLink":448},[404],{"data":8074,"content":8075,"nodeType":74},{},[8076,8082],{"data":8077,"content":8078,"nodeType":78},{},[8079],{"data":8080,"marks":8081,"value":416,"nodeType":82},{},[],{"data":8083,"content":8084,"nodeType":87},{},[8085],{"data":8086,"marks":8087,"value":423,"nodeType":82},{},[],{"metadata":8089,"sys":8092,"fields":8097},{"tags":8090,"concepts":8091},[],[],{"space":8093,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8095,"publishedVersion":62,"revision":44,"locale":29},{"sys":8094},{"type":12,"linkType":13,"id":14},{"sys":8096},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8098},{"url":439,"details":8099,"fileName":445,"contentType":446},{"size":441,"image":8100},{"width":443,"height":444},{"sys":8102,"fields":8105},{"id":8103,"createdAt":8104},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":8106,"slug":8107,"articleIntro":8106,"category":8108},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[8109],{"metadata":8110,"sys":8113,"fields":8120},{"tags":8111,"concepts":8112},[],[],{"space":8114,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8116,"publishedVersion":395,"revision":62,"contentType":8118,"locale":29},{"sys":8115},{"type":12,"linkType":13,"id":14},{"sys":8117},{"id":21,"type":12,"linkType":22},{"sys":8119},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8121,"metaTitle":405,"metaDescription":406,"mainTitle":8122,"subtitle":424,"heroImage":8137,"ctaButton":447,"ctaLink":448},[404],{"data":8123,"content":8124,"nodeType":74},{},[8125,8131],{"data":8126,"content":8127,"nodeType":78},{},[8128],{"data":8129,"marks":8130,"value":416,"nodeType":82},{},[],{"data":8132,"content":8133,"nodeType":87},{},[8134],{"data":8135,"marks":8136,"value":423,"nodeType":82},{},[],{"metadata":8138,"sys":8141,"fields":8146},{"tags":8139,"concepts":8140},[],[],{"space":8142,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8144,"publishedVersion":62,"revision":44,"locale":29},{"sys":8143},{"type":12,"linkType":13,"id":14},{"sys":8145},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8147},{"url":439,"details":8148,"fileName":445,"contentType":446},{"size":441,"image":8149},{"width":443,"height":444},{"sys":8151,"fields":8154},{"id":8152,"createdAt":8153},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":8155,"slug":8156,"articleIntro":-1,"category":8157},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[8158],{"metadata":8159,"sys":8162,"fields":8169},{"tags":8160,"concepts":8161},[],[],{"space":8163,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8165,"publishedVersion":395,"revision":62,"contentType":8167,"locale":29},{"sys":8164},{"type":12,"linkType":13,"id":14},{"sys":8166},{"id":21,"type":12,"linkType":22},{"sys":8168},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8170,"metaTitle":405,"metaDescription":406,"mainTitle":8171,"subtitle":424,"heroImage":8186,"ctaButton":447,"ctaLink":448},[404],{"data":8172,"content":8173,"nodeType":74},{},[8174,8180],{"data":8175,"content":8176,"nodeType":78},{},[8177],{"data":8178,"marks":8179,"value":416,"nodeType":82},{},[],{"data":8181,"content":8182,"nodeType":87},{},[8183],{"data":8184,"marks":8185,"value":423,"nodeType":82},{},[],{"metadata":8187,"sys":8190,"fields":8195},{"tags":8188,"concepts":8189},[],[],{"space":8191,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8193,"publishedVersion":62,"revision":44,"locale":29},{"sys":8192},{"type":12,"linkType":13,"id":14},{"sys":8194},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8196},{"url":439,"details":8197,"fileName":445,"contentType":446},{"size":441,"image":8198},{"width":443,"height":444},{"sys":8200,"fields":8203},{"id":8201,"createdAt":8202},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":8204,"slug":8205,"articleIntro":8204,"category":8206},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[8207],{"metadata":8208,"sys":8211,"fields":8218},{"tags":8209,"concepts":8210},[],[],{"space":8212,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8214,"publishedVersion":395,"revision":62,"contentType":8216,"locale":29},{"sys":8213},{"type":12,"linkType":13,"id":14},{"sys":8215},{"id":21,"type":12,"linkType":22},{"sys":8217},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8219,"metaTitle":405,"metaDescription":406,"mainTitle":8220,"subtitle":424,"heroImage":8235,"ctaButton":447,"ctaLink":448},[404],{"data":8221,"content":8222,"nodeType":74},{},[8223,8229],{"data":8224,"content":8225,"nodeType":78},{},[8226],{"data":8227,"marks":8228,"value":416,"nodeType":82},{},[],{"data":8230,"content":8231,"nodeType":87},{},[8232],{"data":8233,"marks":8234,"value":423,"nodeType":82},{},[],{"metadata":8236,"sys":8239,"fields":8244},{"tags":8237,"concepts":8238},[],[],{"space":8240,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8242,"publishedVersion":62,"revision":44,"locale":29},{"sys":8241},{"type":12,"linkType":13,"id":14},{"sys":8243},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8245},{"url":439,"details":8246,"fileName":445,"contentType":446},{"size":441,"image":8247},{"width":443,"height":444},{"sys":8249,"fields":8252},{"id":8250,"createdAt":8251},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":8253,"slug":8254,"articleIntro":-1,"category":8255},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[8256],{"metadata":8257,"sys":8260,"fields":8267},{"tags":8258,"concepts":8259},[],[],{"space":8261,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8263,"publishedVersion":395,"revision":62,"contentType":8265,"locale":29},{"sys":8262},{"type":12,"linkType":13,"id":14},{"sys":8264},{"id":21,"type":12,"linkType":22},{"sys":8266},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8268,"metaTitle":405,"metaDescription":406,"mainTitle":8269,"subtitle":424,"heroImage":8284,"ctaButton":447,"ctaLink":448},[404],{"data":8270,"content":8271,"nodeType":74},{},[8272,8278],{"data":8273,"content":8274,"nodeType":78},{},[8275],{"data":8276,"marks":8277,"value":416,"nodeType":82},{},[],{"data":8279,"content":8280,"nodeType":87},{},[8281],{"data":8282,"marks":8283,"value":423,"nodeType":82},{},[],{"metadata":8285,"sys":8288,"fields":8293},{"tags":8286,"concepts":8287},[],[],{"space":8289,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8291,"publishedVersion":62,"revision":44,"locale":29},{"sys":8290},{"type":12,"linkType":13,"id":14},{"sys":8292},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8294},{"url":439,"details":8295,"fileName":445,"contentType":446},{"size":441,"image":8296},{"width":443,"height":444},{"sys":8298,"fields":8301},{"id":8299,"createdAt":8300},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":8302,"slug":8303,"articleIntro":8302,"category":8304},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[8305],{"metadata":8306,"sys":8309,"fields":8316},{"tags":8307,"concepts":8308},[],[],{"space":8310,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8312,"publishedVersion":395,"revision":62,"contentType":8314,"locale":29},{"sys":8311},{"type":12,"linkType":13,"id":14},{"sys":8313},{"id":21,"type":12,"linkType":22},{"sys":8315},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8317,"metaTitle":405,"metaDescription":406,"mainTitle":8318,"subtitle":424,"heroImage":8333,"ctaButton":447,"ctaLink":448},[404],{"data":8319,"content":8320,"nodeType":74},{},[8321,8327],{"data":8322,"content":8323,"nodeType":78},{},[8324],{"data":8325,"marks":8326,"value":416,"nodeType":82},{},[],{"data":8328,"content":8329,"nodeType":87},{},[8330],{"data":8331,"marks":8332,"value":423,"nodeType":82},{},[],{"metadata":8334,"sys":8337,"fields":8342},{"tags":8335,"concepts":8336},[],[],{"space":8338,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8340,"publishedVersion":62,"revision":44,"locale":29},{"sys":8339},{"type":12,"linkType":13,"id":14},{"sys":8341},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8343},{"url":439,"details":8344,"fileName":445,"contentType":446},{"size":441,"image":8345},{"width":443,"height":444},{"sys":8347,"fields":8350},{"id":8348,"createdAt":8349},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":8351,"slug":8352,"articleIntro":-1,"category":8353},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[8354],{"metadata":8355,"sys":8358,"fields":8365},{"tags":8356,"concepts":8357},[],[],{"space":8359,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8361,"publishedVersion":395,"revision":62,"contentType":8363,"locale":29},{"sys":8360},{"type":12,"linkType":13,"id":14},{"sys":8362},{"id":21,"type":12,"linkType":22},{"sys":8364},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8366,"metaTitle":405,"metaDescription":406,"mainTitle":8367,"subtitle":424,"heroImage":8382,"ctaButton":447,"ctaLink":448},[404],{"data":8368,"content":8369,"nodeType":74},{},[8370,8376],{"data":8371,"content":8372,"nodeType":78},{},[8373],{"data":8374,"marks":8375,"value":416,"nodeType":82},{},[],{"data":8377,"content":8378,"nodeType":87},{},[8379],{"data":8380,"marks":8381,"value":423,"nodeType":82},{},[],{"metadata":8383,"sys":8386,"fields":8391},{"tags":8384,"concepts":8385},[],[],{"space":8387,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8389,"publishedVersion":62,"revision":44,"locale":29},{"sys":8388},{"type":12,"linkType":13,"id":14},{"sys":8390},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8392},{"url":439,"details":8393,"fileName":445,"contentType":446},{"size":441,"image":8394},{"width":443,"height":444},{"sys":8396,"fields":8399},{"id":8397,"createdAt":8398},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":8400,"slug":8401,"articleIntro":8400,"category":8402},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[8403],{"metadata":8404,"sys":8407,"fields":8414},{"tags":8405,"concepts":8406},[],[],{"space":8408,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8410,"publishedVersion":395,"revision":62,"contentType":8412,"locale":29},{"sys":8409},{"type":12,"linkType":13,"id":14},{"sys":8411},{"id":21,"type":12,"linkType":22},{"sys":8413},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8415,"metaTitle":405,"metaDescription":406,"mainTitle":8416,"subtitle":424,"heroImage":8431,"ctaButton":447,"ctaLink":448},[404],{"data":8417,"content":8418,"nodeType":74},{},[8419,8425],{"data":8420,"content":8421,"nodeType":78},{},[8422],{"data":8423,"marks":8424,"value":416,"nodeType":82},{},[],{"data":8426,"content":8427,"nodeType":87},{},[8428],{"data":8429,"marks":8430,"value":423,"nodeType":82},{},[],{"metadata":8432,"sys":8435,"fields":8440},{"tags":8433,"concepts":8434},[],[],{"space":8436,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8438,"publishedVersion":62,"revision":44,"locale":29},{"sys":8437},{"type":12,"linkType":13,"id":14},{"sys":8439},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8441},{"url":439,"details":8442,"fileName":445,"contentType":446},{"size":441,"image":8443},{"width":443,"height":444},{"sys":8445,"fields":8448},{"id":8446,"createdAt":8447},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":8449,"slug":8450,"articleIntro":8449,"category":8451},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[8452],{"metadata":8453,"sys":8456,"fields":8463},{"tags":8454,"concepts":8455},[],[],{"space":8457,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8459,"publishedVersion":395,"revision":62,"contentType":8461,"locale":29},{"sys":8458},{"type":12,"linkType":13,"id":14},{"sys":8460},{"id":21,"type":12,"linkType":22},{"sys":8462},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8464,"metaTitle":405,"metaDescription":406,"mainTitle":8465,"subtitle":424,"heroImage":8480,"ctaButton":447,"ctaLink":448},[404],{"data":8466,"content":8467,"nodeType":74},{},[8468,8474],{"data":8469,"content":8470,"nodeType":78},{},[8471],{"data":8472,"marks":8473,"value":416,"nodeType":82},{},[],{"data":8475,"content":8476,"nodeType":87},{},[8477],{"data":8478,"marks":8479,"value":423,"nodeType":82},{},[],{"metadata":8481,"sys":8484,"fields":8489},{"tags":8482,"concepts":8483},[],[],{"space":8485,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8487,"publishedVersion":62,"revision":44,"locale":29},{"sys":8486},{"type":12,"linkType":13,"id":14},{"sys":8488},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8490},{"url":439,"details":8491,"fileName":445,"contentType":446},{"size":441,"image":8492},{"width":443,"height":444},{"sys":8494,"fields":8497},{"id":8495,"createdAt":8496},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":8498,"slug":8499,"articleIntro":8498,"category":8500},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[8501],{"metadata":8502,"sys":8505,"fields":8512},{"tags":8503,"concepts":8504},[],[],{"space":8506,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8508,"publishedVersion":395,"revision":62,"contentType":8510,"locale":29},{"sys":8507},{"type":12,"linkType":13,"id":14},{"sys":8509},{"id":21,"type":12,"linkType":22},{"sys":8511},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8513,"metaTitle":405,"metaDescription":406,"mainTitle":8514,"subtitle":424,"heroImage":8529,"ctaButton":447,"ctaLink":448},[404],{"data":8515,"content":8516,"nodeType":74},{},[8517,8523],{"data":8518,"content":8519,"nodeType":78},{},[8520],{"data":8521,"marks":8522,"value":416,"nodeType":82},{},[],{"data":8524,"content":8525,"nodeType":87},{},[8526],{"data":8527,"marks":8528,"value":423,"nodeType":82},{},[],{"metadata":8530,"sys":8533,"fields":8538},{"tags":8531,"concepts":8532},[],[],{"space":8534,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8536,"publishedVersion":62,"revision":44,"locale":29},{"sys":8535},{"type":12,"linkType":13,"id":14},{"sys":8537},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8539},{"url":439,"details":8540,"fileName":445,"contentType":446},{"size":441,"image":8541},{"width":443,"height":444},{"sys":8543,"fields":8546},{"id":8544,"createdAt":8545},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":8547,"slug":8548,"articleIntro":8547,"category":8549},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[8550],{"metadata":8551,"sys":8554,"fields":8561},{"tags":8552,"concepts":8553},[],[],{"space":8555,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8557,"publishedVersion":395,"revision":62,"contentType":8559,"locale":29},{"sys":8556},{"type":12,"linkType":13,"id":14},{"sys":8558},{"id":21,"type":12,"linkType":22},{"sys":8560},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8562,"metaTitle":405,"metaDescription":406,"mainTitle":8563,"subtitle":424,"heroImage":8578,"ctaButton":447,"ctaLink":448},[404],{"data":8564,"content":8565,"nodeType":74},{},[8566,8572],{"data":8567,"content":8568,"nodeType":78},{},[8569],{"data":8570,"marks":8571,"value":416,"nodeType":82},{},[],{"data":8573,"content":8574,"nodeType":87},{},[8575],{"data":8576,"marks":8577,"value":423,"nodeType":82},{},[],{"metadata":8579,"sys":8582,"fields":8587},{"tags":8580,"concepts":8581},[],[],{"space":8583,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8585,"publishedVersion":62,"revision":44,"locale":29},{"sys":8584},{"type":12,"linkType":13,"id":14},{"sys":8586},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8588},{"url":439,"details":8589,"fileName":445,"contentType":446},{"size":441,"image":8590},{"width":443,"height":444},{"sys":8592,"fields":8595},{"id":8593,"createdAt":8594},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":8596,"slug":8597,"articleIntro":8596,"category":8598},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[8599],{"metadata":8600,"sys":8603,"fields":8610},{"tags":8601,"concepts":8602},[],[],{"space":8604,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8606,"publishedVersion":395,"revision":62,"contentType":8608,"locale":29},{"sys":8605},{"type":12,"linkType":13,"id":14},{"sys":8607},{"id":21,"type":12,"linkType":22},{"sys":8609},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8611,"metaTitle":405,"metaDescription":406,"mainTitle":8612,"subtitle":424,"heroImage":8627,"ctaButton":447,"ctaLink":448},[404],{"data":8613,"content":8614,"nodeType":74},{},[8615,8621],{"data":8616,"content":8617,"nodeType":78},{},[8618],{"data":8619,"marks":8620,"value":416,"nodeType":82},{},[],{"data":8622,"content":8623,"nodeType":87},{},[8624],{"data":8625,"marks":8626,"value":423,"nodeType":82},{},[],{"metadata":8628,"sys":8631,"fields":8636},{"tags":8629,"concepts":8630},[],[],{"space":8632,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8634,"publishedVersion":62,"revision":44,"locale":29},{"sys":8633},{"type":12,"linkType":13,"id":14},{"sys":8635},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8637},{"url":439,"details":8638,"fileName":445,"contentType":446},{"size":441,"image":8639},{"width":443,"height":444},{"sys":8641,"fields":8644},{"id":8642,"createdAt":8643},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":8645,"slug":8646,"articleIntro":8645,"category":8647},"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",[8648],{"metadata":8649,"sys":8652,"fields":8659},{"tags":8650,"concepts":8651},[],[],{"space":8653,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8655,"publishedVersion":395,"revision":62,"contentType":8657,"locale":29},{"sys":8654},{"type":12,"linkType":13,"id":14},{"sys":8656},{"id":21,"type":12,"linkType":22},{"sys":8658},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8660,"metaTitle":405,"metaDescription":406,"mainTitle":8661,"subtitle":424,"heroImage":8676,"ctaButton":447,"ctaLink":448},[404],{"data":8662,"content":8663,"nodeType":74},{},[8664,8670],{"data":8665,"content":8666,"nodeType":78},{},[8667],{"data":8668,"marks":8669,"value":416,"nodeType":82},{},[],{"data":8671,"content":8672,"nodeType":87},{},[8673],{"data":8674,"marks":8675,"value":423,"nodeType":82},{},[],{"metadata":8677,"sys":8680,"fields":8685},{"tags":8678,"concepts":8679},[],[],{"space":8681,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8683,"publishedVersion":62,"revision":44,"locale":29},{"sys":8682},{"type":12,"linkType":13,"id":14},{"sys":8684},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8686},{"url":439,"details":8687,"fileName":445,"contentType":446},{"size":441,"image":8688},{"width":443,"height":444},{"sys":8690,"fields":8693},{"id":8691,"createdAt":8692},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":8694,"slug":8695,"articleIntro":8694,"category":8696},"Compte 213 - Constructions","compte-213-constructions",[8697],{"metadata":8698,"sys":8701,"fields":8708},{"tags":8699,"concepts":8700},[],[],{"space":8702,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8704,"publishedVersion":395,"revision":62,"contentType":8706,"locale":29},{"sys":8703},{"type":12,"linkType":13,"id":14},{"sys":8705},{"id":21,"type":12,"linkType":22},{"sys":8707},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8709,"metaTitle":405,"metaDescription":406,"mainTitle":8710,"subtitle":424,"heroImage":8725,"ctaButton":447,"ctaLink":448},[404],{"data":8711,"content":8712,"nodeType":74},{},[8713,8719],{"data":8714,"content":8715,"nodeType":78},{},[8716],{"data":8717,"marks":8718,"value":416,"nodeType":82},{},[],{"data":8720,"content":8721,"nodeType":87},{},[8722],{"data":8723,"marks":8724,"value":423,"nodeType":82},{},[],{"metadata":8726,"sys":8729,"fields":8734},{"tags":8727,"concepts":8728},[],[],{"space":8730,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8732,"publishedVersion":62,"revision":44,"locale":29},{"sys":8731},{"type":12,"linkType":13,"id":14},{"sys":8733},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8735},{"url":439,"details":8736,"fileName":445,"contentType":446},{"size":441,"image":8737},{"width":443,"height":444},{"sys":8739,"fields":8742},{"id":8740,"createdAt":8741},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":8743,"slug":8744,"articleIntro":8743,"category":8745},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[8746],{"metadata":8747,"sys":8750,"fields":8757},{"tags":8748,"concepts":8749},[],[],{"space":8751,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8753,"publishedVersion":395,"revision":62,"contentType":8755,"locale":29},{"sys":8752},{"type":12,"linkType":13,"id":14},{"sys":8754},{"id":21,"type":12,"linkType":22},{"sys":8756},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8758,"metaTitle":405,"metaDescription":406,"mainTitle":8759,"subtitle":424,"heroImage":8774,"ctaButton":447,"ctaLink":448},[404],{"data":8760,"content":8761,"nodeType":74},{},[8762,8768],{"data":8763,"content":8764,"nodeType":78},{},[8765],{"data":8766,"marks":8767,"value":416,"nodeType":82},{},[],{"data":8769,"content":8770,"nodeType":87},{},[8771],{"data":8772,"marks":8773,"value":423,"nodeType":82},{},[],{"metadata":8775,"sys":8778,"fields":8783},{"tags":8776,"concepts":8777},[],[],{"space":8779,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8781,"publishedVersion":62,"revision":44,"locale":29},{"sys":8780},{"type":12,"linkType":13,"id":14},{"sys":8782},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8784},{"url":439,"details":8785,"fileName":445,"contentType":446},{"size":441,"image":8786},{"width":443,"height":444},{"sys":8788,"fields":8791},{"id":8789,"createdAt":8790},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":8792,"slug":8793,"articleIntro":8792,"category":8794},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[8795],{"metadata":8796,"sys":8799,"fields":8806},{"tags":8797,"concepts":8798},[],[],{"space":8800,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8802,"publishedVersion":395,"revision":62,"contentType":8804,"locale":29},{"sys":8801},{"type":12,"linkType":13,"id":14},{"sys":8803},{"id":21,"type":12,"linkType":22},{"sys":8805},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8807,"metaTitle":405,"metaDescription":406,"mainTitle":8808,"subtitle":424,"heroImage":8823,"ctaButton":447,"ctaLink":448},[404],{"data":8809,"content":8810,"nodeType":74},{},[8811,8817],{"data":8812,"content":8813,"nodeType":78},{},[8814],{"data":8815,"marks":8816,"value":416,"nodeType":82},{},[],{"data":8818,"content":8819,"nodeType":87},{},[8820],{"data":8821,"marks":8822,"value":423,"nodeType":82},{},[],{"metadata":8824,"sys":8827,"fields":8832},{"tags":8825,"concepts":8826},[],[],{"space":8828,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8830,"publishedVersion":62,"revision":44,"locale":29},{"sys":8829},{"type":12,"linkType":13,"id":14},{"sys":8831},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8833},{"url":439,"details":8834,"fileName":445,"contentType":446},{"size":441,"image":8835},{"width":443,"height":444},{"sys":8837,"fields":8840},{"id":8838,"createdAt":8839},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":8841,"slug":8842,"articleIntro":8841,"category":8843},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[8844],{"metadata":8845,"sys":8848,"fields":8855},{"tags":8846,"concepts":8847},[],[],{"space":8849,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8851,"publishedVersion":395,"revision":62,"contentType":8853,"locale":29},{"sys":8850},{"type":12,"linkType":13,"id":14},{"sys":8852},{"id":21,"type":12,"linkType":22},{"sys":8854},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8856,"metaTitle":405,"metaDescription":406,"mainTitle":8857,"subtitle":424,"heroImage":8872,"ctaButton":447,"ctaLink":448},[404],{"data":8858,"content":8859,"nodeType":74},{},[8860,8866],{"data":8861,"content":8862,"nodeType":78},{},[8863],{"data":8864,"marks":8865,"value":416,"nodeType":82},{},[],{"data":8867,"content":8868,"nodeType":87},{},[8869],{"data":8870,"marks":8871,"value":423,"nodeType":82},{},[],{"metadata":8873,"sys":8876,"fields":8881},{"tags":8874,"concepts":8875},[],[],{"space":8877,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8879,"publishedVersion":62,"revision":44,"locale":29},{"sys":8878},{"type":12,"linkType":13,"id":14},{"sys":8880},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8882},{"url":439,"details":8883,"fileName":445,"contentType":446},{"size":441,"image":8884},{"width":443,"height":444},{"sys":8886,"fields":8889},{"id":8887,"createdAt":8888},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":8890,"slug":8891,"articleIntro":8890,"category":8892},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[8893],{"metadata":8894,"sys":8897,"fields":8904},{"tags":8895,"concepts":8896},[],[],{"space":8898,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8900,"publishedVersion":395,"revision":62,"contentType":8902,"locale":29},{"sys":8899},{"type":12,"linkType":13,"id":14},{"sys":8901},{"id":21,"type":12,"linkType":22},{"sys":8903},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8905,"metaTitle":405,"metaDescription":406,"mainTitle":8906,"subtitle":424,"heroImage":8921,"ctaButton":447,"ctaLink":448},[404],{"data":8907,"content":8908,"nodeType":74},{},[8909,8915],{"data":8910,"content":8911,"nodeType":78},{},[8912],{"data":8913,"marks":8914,"value":416,"nodeType":82},{},[],{"data":8916,"content":8917,"nodeType":87},{},[8918],{"data":8919,"marks":8920,"value":423,"nodeType":82},{},[],{"metadata":8922,"sys":8925,"fields":8930},{"tags":8923,"concepts":8924},[],[],{"space":8926,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8928,"publishedVersion":62,"revision":44,"locale":29},{"sys":8927},{"type":12,"linkType":13,"id":14},{"sys":8929},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8931},{"url":439,"details":8932,"fileName":445,"contentType":446},{"size":441,"image":8933},{"width":443,"height":444},{"sys":8935,"fields":8938},{"id":8936,"createdAt":8937},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":8939,"slug":8940,"articleIntro":-1,"category":8941},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[8942],{"metadata":8943,"sys":8946,"fields":8953},{"tags":8944,"concepts":8945},[],[],{"space":8947,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8949,"publishedVersion":395,"revision":62,"contentType":8951,"locale":29},{"sys":8948},{"type":12,"linkType":13,"id":14},{"sys":8950},{"id":21,"type":12,"linkType":22},{"sys":8952},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8954,"metaTitle":405,"metaDescription":406,"mainTitle":8955,"subtitle":424,"heroImage":8970,"ctaButton":447,"ctaLink":448},[404],{"data":8956,"content":8957,"nodeType":74},{},[8958,8964],{"data":8959,"content":8960,"nodeType":78},{},[8961],{"data":8962,"marks":8963,"value":416,"nodeType":82},{},[],{"data":8965,"content":8966,"nodeType":87},{},[8967],{"data":8968,"marks":8969,"value":423,"nodeType":82},{},[],{"metadata":8971,"sys":8974,"fields":8979},{"tags":8972,"concepts":8973},[],[],{"space":8975,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8977,"publishedVersion":62,"revision":44,"locale":29},{"sys":8976},{"type":12,"linkType":13,"id":14},{"sys":8978},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8980},{"url":439,"details":8981,"fileName":445,"contentType":446},{"size":441,"image":8982},{"width":443,"height":444},{"sys":8984,"fields":8987},{"id":8985,"createdAt":8986},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":8988,"slug":8989,"articleIntro":8988,"category":8990},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[8991],{"metadata":8992,"sys":8995,"fields":9002},{"tags":8993,"concepts":8994},[],[],{"space":8996,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8998,"publishedVersion":395,"revision":62,"contentType":9000,"locale":29},{"sys":8997},{"type":12,"linkType":13,"id":14},{"sys":8999},{"id":21,"type":12,"linkType":22},{"sys":9001},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9003,"metaTitle":405,"metaDescription":406,"mainTitle":9004,"subtitle":424,"heroImage":9019,"ctaButton":447,"ctaLink":448},[404],{"data":9005,"content":9006,"nodeType":74},{},[9007,9013],{"data":9008,"content":9009,"nodeType":78},{},[9010],{"data":9011,"marks":9012,"value":416,"nodeType":82},{},[],{"data":9014,"content":9015,"nodeType":87},{},[9016],{"data":9017,"marks":9018,"value":423,"nodeType":82},{},[],{"metadata":9020,"sys":9023,"fields":9028},{"tags":9021,"concepts":9022},[],[],{"space":9024,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9026,"publishedVersion":62,"revision":44,"locale":29},{"sys":9025},{"type":12,"linkType":13,"id":14},{"sys":9027},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9029},{"url":439,"details":9030,"fileName":445,"contentType":446},{"size":441,"image":9031},{"width":443,"height":444},{"sys":9033,"fields":9036},{"id":9034,"createdAt":9035},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":9037,"slug":9038,"articleIntro":9037,"category":9039},"Compte 451 - Groupe","compte-451-groupe",[9040],{"metadata":9041,"sys":9044,"fields":9051},{"tags":9042,"concepts":9043},[],[],{"space":9045,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9047,"publishedVersion":395,"revision":62,"contentType":9049,"locale":29},{"sys":9046},{"type":12,"linkType":13,"id":14},{"sys":9048},{"id":21,"type":12,"linkType":22},{"sys":9050},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9052,"metaTitle":405,"metaDescription":406,"mainTitle":9053,"subtitle":424,"heroImage":9068,"ctaButton":447,"ctaLink":448},[404],{"data":9054,"content":9055,"nodeType":74},{},[9056,9062],{"data":9057,"content":9058,"nodeType":78},{},[9059],{"data":9060,"marks":9061,"value":416,"nodeType":82},{},[],{"data":9063,"content":9064,"nodeType":87},{},[9065],{"data":9066,"marks":9067,"value":423,"nodeType":82},{},[],{"metadata":9069,"sys":9072,"fields":9077},{"tags":9070,"concepts":9071},[],[],{"space":9073,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9075,"publishedVersion":62,"revision":44,"locale":29},{"sys":9074},{"type":12,"linkType":13,"id":14},{"sys":9076},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9078},{"url":439,"details":9079,"fileName":445,"contentType":446},{"size":441,"image":9080},{"width":443,"height":444},{"sys":9082,"fields":9085},{"id":9083,"createdAt":9084},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":9086,"slug":9087,"articleIntro":-1,"category":9088},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[9089],{"metadata":9090,"sys":9093,"fields":9100},{"tags":9091,"concepts":9092},[],[],{"space":9094,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9096,"publishedVersion":395,"revision":62,"contentType":9098,"locale":29},{"sys":9095},{"type":12,"linkType":13,"id":14},{"sys":9097},{"id":21,"type":12,"linkType":22},{"sys":9099},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9101,"metaTitle":405,"metaDescription":406,"mainTitle":9102,"subtitle":424,"heroImage":9117,"ctaButton":447,"ctaLink":448},[404],{"data":9103,"content":9104,"nodeType":74},{},[9105,9111],{"data":9106,"content":9107,"nodeType":78},{},[9108],{"data":9109,"marks":9110,"value":416,"nodeType":82},{},[],{"data":9112,"content":9113,"nodeType":87},{},[9114],{"data":9115,"marks":9116,"value":423,"nodeType":82},{},[],{"metadata":9118,"sys":9121,"fields":9126},{"tags":9119,"concepts":9120},[],[],{"space":9122,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9124,"publishedVersion":62,"revision":44,"locale":29},{"sys":9123},{"type":12,"linkType":13,"id":14},{"sys":9125},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9127},{"url":439,"details":9128,"fileName":445,"contentType":446},{"size":441,"image":9129},{"width":443,"height":444},{"sys":9131,"fields":9134},{"id":9132,"createdAt":9133},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":9135,"slug":9136,"articleIntro":-1,"category":9137},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[9138],{"metadata":9139,"sys":9142,"fields":9149},{"tags":9140,"concepts":9141},[],[],{"space":9143,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9145,"publishedVersion":395,"revision":62,"contentType":9147,"locale":29},{"sys":9144},{"type":12,"linkType":13,"id":14},{"sys":9146},{"id":21,"type":12,"linkType":22},{"sys":9148},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9150,"metaTitle":405,"metaDescription":406,"mainTitle":9151,"subtitle":424,"heroImage":9166,"ctaButton":447,"ctaLink":448},[404],{"data":9152,"content":9153,"nodeType":74},{},[9154,9160],{"data":9155,"content":9156,"nodeType":78},{},[9157],{"data":9158,"marks":9159,"value":416,"nodeType":82},{},[],{"data":9161,"content":9162,"nodeType":87},{},[9163],{"data":9164,"marks":9165,"value":423,"nodeType":82},{},[],{"metadata":9167,"sys":9170,"fields":9175},{"tags":9168,"concepts":9169},[],[],{"space":9171,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9173,"publishedVersion":62,"revision":44,"locale":29},{"sys":9172},{"type":12,"linkType":13,"id":14},{"sys":9174},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9176},{"url":439,"details":9177,"fileName":445,"contentType":446},{"size":441,"image":9178},{"width":443,"height":444},{"sys":9180,"fields":9183},{"id":9181,"createdAt":9182},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":9184,"slug":9185,"articleIntro":9184,"category":9186},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[9187],{"metadata":9188,"sys":9191,"fields":9198},{"tags":9189,"concepts":9190},[],[],{"space":9192,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9194,"publishedVersion":395,"revision":62,"contentType":9196,"locale":29},{"sys":9193},{"type":12,"linkType":13,"id":14},{"sys":9195},{"id":21,"type":12,"linkType":22},{"sys":9197},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9199,"metaTitle":405,"metaDescription":406,"mainTitle":9200,"subtitle":424,"heroImage":9215,"ctaButton":447,"ctaLink":448},[404],{"data":9201,"content":9202,"nodeType":74},{},[9203,9209],{"data":9204,"content":9205,"nodeType":78},{},[9206],{"data":9207,"marks":9208,"value":416,"nodeType":82},{},[],{"data":9210,"content":9211,"nodeType":87},{},[9212],{"data":9213,"marks":9214,"value":423,"nodeType":82},{},[],{"metadata":9216,"sys":9219,"fields":9224},{"tags":9217,"concepts":9218},[],[],{"space":9220,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9222,"publishedVersion":62,"revision":44,"locale":29},{"sys":9221},{"type":12,"linkType":13,"id":14},{"sys":9223},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9225},{"url":439,"details":9226,"fileName":445,"contentType":446},{"size":441,"image":9227},{"width":443,"height":444},{"sys":9229,"fields":9232},{"id":9230,"createdAt":9231},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":9233,"slug":9234,"articleIntro":9233,"category":9235},"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",[9236],{"metadata":9237,"sys":9240,"fields":9247},{"tags":9238,"concepts":9239},[],[],{"space":9241,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9243,"publishedVersion":395,"revision":62,"contentType":9245,"locale":29},{"sys":9242},{"type":12,"linkType":13,"id":14},{"sys":9244},{"id":21,"type":12,"linkType":22},{"sys":9246},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9248,"metaTitle":405,"metaDescription":406,"mainTitle":9249,"subtitle":424,"heroImage":9264,"ctaButton":447,"ctaLink":448},[404],{"data":9250,"content":9251,"nodeType":74},{},[9252,9258],{"data":9253,"content":9254,"nodeType":78},{},[9255],{"data":9256,"marks":9257,"value":416,"nodeType":82},{},[],{"data":9259,"content":9260,"nodeType":87},{},[9261],{"data":9262,"marks":9263,"value":423,"nodeType":82},{},[],{"metadata":9265,"sys":9268,"fields":9273},{"tags":9266,"concepts":9267},[],[],{"space":9269,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9271,"publishedVersion":62,"revision":44,"locale":29},{"sys":9270},{"type":12,"linkType":13,"id":14},{"sys":9272},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9274},{"url":439,"details":9275,"fileName":445,"contentType":446},{"size":441,"image":9276},{"width":443,"height":444},{"sys":9278,"fields":9281},{"id":9279,"createdAt":9280},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":9282,"slug":9283,"articleIntro":9282,"category":9284},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[9285],{"metadata":9286,"sys":9289,"fields":9296},{"tags":9287,"concepts":9288},[],[],{"space":9290,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9292,"publishedVersion":395,"revision":62,"contentType":9294,"locale":29},{"sys":9291},{"type":12,"linkType":13,"id":14},{"sys":9293},{"id":21,"type":12,"linkType":22},{"sys":9295},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9297,"metaTitle":405,"metaDescription":406,"mainTitle":9298,"subtitle":424,"heroImage":9313,"ctaButton":447,"ctaLink":448},[404],{"data":9299,"content":9300,"nodeType":74},{},[9301,9307],{"data":9302,"content":9303,"nodeType":78},{},[9304],{"data":9305,"marks":9306,"value":416,"nodeType":82},{},[],{"data":9308,"content":9309,"nodeType":87},{},[9310],{"data":9311,"marks":9312,"value":423,"nodeType":82},{},[],{"metadata":9314,"sys":9317,"fields":9322},{"tags":9315,"concepts":9316},[],[],{"space":9318,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9320,"publishedVersion":62,"revision":44,"locale":29},{"sys":9319},{"type":12,"linkType":13,"id":14},{"sys":9321},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9323},{"url":439,"details":9324,"fileName":445,"contentType":446},{"size":441,"image":9325},{"width":443,"height":444},{"sys":9327,"fields":9330},{"id":9328,"createdAt":9329},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":9331,"slug":9332,"articleIntro":-1,"category":9333},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[9334],{"metadata":9335,"sys":9338,"fields":9345},{"tags":9336,"concepts":9337},[],[],{"space":9339,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9341,"publishedVersion":395,"revision":62,"contentType":9343,"locale":29},{"sys":9340},{"type":12,"linkType":13,"id":14},{"sys":9342},{"id":21,"type":12,"linkType":22},{"sys":9344},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9346,"metaTitle":405,"metaDescription":406,"mainTitle":9347,"subtitle":424,"heroImage":9362,"ctaButton":447,"ctaLink":448},[404],{"data":9348,"content":9349,"nodeType":74},{},[9350,9356],{"data":9351,"content":9352,"nodeType":78},{},[9353],{"data":9354,"marks":9355,"value":416,"nodeType":82},{},[],{"data":9357,"content":9358,"nodeType":87},{},[9359],{"data":9360,"marks":9361,"value":423,"nodeType":82},{},[],{"metadata":9363,"sys":9366,"fields":9371},{"tags":9364,"concepts":9365},[],[],{"space":9367,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9369,"publishedVersion":62,"revision":44,"locale":29},{"sys":9368},{"type":12,"linkType":13,"id":14},{"sys":9370},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9372},{"url":439,"details":9373,"fileName":445,"contentType":446},{"size":441,"image":9374},{"width":443,"height":444},{"sys":9376,"fields":9379},{"id":9377,"createdAt":9378},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":9380,"slug":9381,"articleIntro":9380,"category":9382},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[9383],{"metadata":9384,"sys":9387,"fields":9394},{"tags":9385,"concepts":9386},[],[],{"space":9388,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9390,"publishedVersion":395,"revision":62,"contentType":9392,"locale":29},{"sys":9389},{"type":12,"linkType":13,"id":14},{"sys":9391},{"id":21,"type":12,"linkType":22},{"sys":9393},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9395,"metaTitle":405,"metaDescription":406,"mainTitle":9396,"subtitle":424,"heroImage":9411,"ctaButton":447,"ctaLink":448},[404],{"data":9397,"content":9398,"nodeType":74},{},[9399,9405],{"data":9400,"content":9401,"nodeType":78},{},[9402],{"data":9403,"marks":9404,"value":416,"nodeType":82},{},[],{"data":9406,"content":9407,"nodeType":87},{},[9408],{"data":9409,"marks":9410,"value":423,"nodeType":82},{},[],{"metadata":9412,"sys":9415,"fields":9420},{"tags":9413,"concepts":9414},[],[],{"space":9416,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9418,"publishedVersion":62,"revision":44,"locale":29},{"sys":9417},{"type":12,"linkType":13,"id":14},{"sys":9419},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9421},{"url":439,"details":9422,"fileName":445,"contentType":446},{"size":441,"image":9423},{"width":443,"height":444},{"sys":9425,"fields":9428},{"id":9426,"createdAt":9427},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":9429,"slug":9430,"articleIntro":9429,"category":9431},"Compte 2131 - Bâtiments","compte-2131-batiments",[9432],{"metadata":9433,"sys":9436,"fields":9443},{"tags":9434,"concepts":9435},[],[],{"space":9437,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9439,"publishedVersion":395,"revision":62,"contentType":9441,"locale":29},{"sys":9438},{"type":12,"linkType":13,"id":14},{"sys":9440},{"id":21,"type":12,"linkType":22},{"sys":9442},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9444,"metaTitle":405,"metaDescription":406,"mainTitle":9445,"subtitle":424,"heroImage":9460,"ctaButton":447,"ctaLink":448},[404],{"data":9446,"content":9447,"nodeType":74},{},[9448,9454],{"data":9449,"content":9450,"nodeType":78},{},[9451],{"data":9452,"marks":9453,"value":416,"nodeType":82},{},[],{"data":9455,"content":9456,"nodeType":87},{},[9457],{"data":9458,"marks":9459,"value":423,"nodeType":82},{},[],{"metadata":9461,"sys":9464,"fields":9469},{"tags":9462,"concepts":9463},[],[],{"space":9465,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9467,"publishedVersion":62,"revision":44,"locale":29},{"sys":9466},{"type":12,"linkType":13,"id":14},{"sys":9468},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9470},{"url":439,"details":9471,"fileName":445,"contentType":446},{"size":441,"image":9472},{"width":443,"height":444},{"sys":9474,"fields":9477},{"id":9475,"createdAt":9476},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":9478,"slug":9479,"articleIntro":9478,"category":9480},"4558 - Intérêts courus","compte-4558-interets-courus",[9481],{"metadata":9482,"sys":9485,"fields":9492},{"tags":9483,"concepts":9484},[],[],{"space":9486,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9488,"publishedVersion":395,"revision":62,"contentType":9490,"locale":29},{"sys":9487},{"type":12,"linkType":13,"id":14},{"sys":9489},{"id":21,"type":12,"linkType":22},{"sys":9491},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9493,"metaTitle":405,"metaDescription":406,"mainTitle":9494,"subtitle":424,"heroImage":9509,"ctaButton":447,"ctaLink":448},[404],{"data":9495,"content":9496,"nodeType":74},{},[9497,9503],{"data":9498,"content":9499,"nodeType":78},{},[9500],{"data":9501,"marks":9502,"value":416,"nodeType":82},{},[],{"data":9504,"content":9505,"nodeType":87},{},[9506],{"data":9507,"marks":9508,"value":423,"nodeType":82},{},[],{"metadata":9510,"sys":9513,"fields":9518},{"tags":9511,"concepts":9512},[],[],{"space":9514,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9516,"publishedVersion":62,"revision":44,"locale":29},{"sys":9515},{"type":12,"linkType":13,"id":14},{"sys":9517},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9519},{"url":439,"details":9520,"fileName":445,"contentType":446},{"size":441,"image":9521},{"width":443,"height":444},{"sys":9523,"fields":9526},{"id":9524,"createdAt":9525},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":9527,"slug":9528,"articleIntro":9527,"category":9529},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[9530],{"metadata":9531,"sys":9534,"fields":9541},{"tags":9532,"concepts":9533},[],[],{"space":9535,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9537,"publishedVersion":395,"revision":62,"contentType":9539,"locale":29},{"sys":9536},{"type":12,"linkType":13,"id":14},{"sys":9538},{"id":21,"type":12,"linkType":22},{"sys":9540},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9542,"metaTitle":405,"metaDescription":406,"mainTitle":9543,"subtitle":424,"heroImage":9558,"ctaButton":447,"ctaLink":448},[404],{"data":9544,"content":9545,"nodeType":74},{},[9546,9552],{"data":9547,"content":9548,"nodeType":78},{},[9549],{"data":9550,"marks":9551,"value":416,"nodeType":82},{},[],{"data":9553,"content":9554,"nodeType":87},{},[9555],{"data":9556,"marks":9557,"value":423,"nodeType":82},{},[],{"metadata":9559,"sys":9562,"fields":9567},{"tags":9560,"concepts":9561},[],[],{"space":9563,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9565,"publishedVersion":62,"revision":44,"locale":29},{"sys":9564},{"type":12,"linkType":13,"id":14},{"sys":9566},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9568},{"url":439,"details":9569,"fileName":445,"contentType":446},{"size":441,"image":9570},{"width":443,"height":444},{"sys":9572,"fields":9575},{"id":9573,"createdAt":9574},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":9576,"slug":9577,"articleIntro":9576,"category":9578},"472 - Comptes d'attente","compte-472-comptes-d-attente",[9579],{"metadata":9580,"sys":9583,"fields":9590},{"tags":9581,"concepts":9582},[],[],{"space":9584,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9586,"publishedVersion":395,"revision":62,"contentType":9588,"locale":29},{"sys":9585},{"type":12,"linkType":13,"id":14},{"sys":9587},{"id":21,"type":12,"linkType":22},{"sys":9589},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9591,"metaTitle":405,"metaDescription":406,"mainTitle":9592,"subtitle":424,"heroImage":9607,"ctaButton":447,"ctaLink":448},[404],{"data":9593,"content":9594,"nodeType":74},{},[9595,9601],{"data":9596,"content":9597,"nodeType":78},{},[9598],{"data":9599,"marks":9600,"value":416,"nodeType":82},{},[],{"data":9602,"content":9603,"nodeType":87},{},[9604],{"data":9605,"marks":9606,"value":423,"nodeType":82},{},[],{"metadata":9608,"sys":9611,"fields":9616},{"tags":9609,"concepts":9610},[],[],{"space":9612,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9614,"publishedVersion":62,"revision":44,"locale":29},{"sys":9613},{"type":12,"linkType":13,"id":14},{"sys":9615},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9617},{"url":439,"details":9618,"fileName":445,"contentType":446},{"size":441,"image":9619},{"width":443,"height":444},{"sys":9621,"fields":9624},{"id":9622,"createdAt":9623},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":9625,"slug":9626,"articleIntro":-1,"category":9627},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[9628],{"metadata":9629,"sys":9632,"fields":9639},{"tags":9630,"concepts":9631},[],[],{"space":9633,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9635,"publishedVersion":395,"revision":62,"contentType":9637,"locale":29},{"sys":9634},{"type":12,"linkType":13,"id":14},{"sys":9636},{"id":21,"type":12,"linkType":22},{"sys":9638},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9640,"metaTitle":405,"metaDescription":406,"mainTitle":9641,"subtitle":424,"heroImage":9656,"ctaButton":447,"ctaLink":448},[404],{"data":9642,"content":9643,"nodeType":74},{},[9644,9650],{"data":9645,"content":9646,"nodeType":78},{},[9647],{"data":9648,"marks":9649,"value":416,"nodeType":82},{},[],{"data":9651,"content":9652,"nodeType":87},{},[9653],{"data":9654,"marks":9655,"value":423,"nodeType":82},{},[],{"metadata":9657,"sys":9660,"fields":9665},{"tags":9658,"concepts":9659},[],[],{"space":9661,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9663,"publishedVersion":62,"revision":44,"locale":29},{"sys":9662},{"type":12,"linkType":13,"id":14},{"sys":9664},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9666},{"url":439,"details":9667,"fileName":445,"contentType":446},{"size":441,"image":9668},{"width":443,"height":444},{"sys":9670,"fields":9673},{"id":9671,"createdAt":9672},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":9674,"slug":9675,"articleIntro":9674,"category":9676},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[9677],{"metadata":9678,"sys":9681,"fields":9688},{"tags":9679,"concepts":9680},[],[],{"space":9682,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9684,"publishedVersion":395,"revision":62,"contentType":9686,"locale":29},{"sys":9683},{"type":12,"linkType":13,"id":14},{"sys":9685},{"id":21,"type":12,"linkType":22},{"sys":9687},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9689,"metaTitle":405,"metaDescription":406,"mainTitle":9690,"subtitle":424,"heroImage":9705,"ctaButton":447,"ctaLink":448},[404],{"data":9691,"content":9692,"nodeType":74},{},[9693,9699],{"data":9694,"content":9695,"nodeType":78},{},[9696],{"data":9697,"marks":9698,"value":416,"nodeType":82},{},[],{"data":9700,"content":9701,"nodeType":87},{},[9702],{"data":9703,"marks":9704,"value":423,"nodeType":82},{},[],{"metadata":9706,"sys":9709,"fields":9714},{"tags":9707,"concepts":9708},[],[],{"space":9710,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9712,"publishedVersion":62,"revision":44,"locale":29},{"sys":9711},{"type":12,"linkType":13,"id":14},{"sys":9713},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9715},{"url":439,"details":9716,"fileName":445,"contentType":446},{"size":441,"image":9717},{"width":443,"height":444},{"sys":9719,"fields":9722},{"id":9720,"createdAt":9721},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":9723,"slug":9724,"articleIntro":9723,"category":9725},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[9726],{"metadata":9727,"sys":9730,"fields":9737},{"tags":9728,"concepts":9729},[],[],{"space":9731,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9733,"publishedVersion":395,"revision":62,"contentType":9735,"locale":29},{"sys":9732},{"type":12,"linkType":13,"id":14},{"sys":9734},{"id":21,"type":12,"linkType":22},{"sys":9736},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9738,"metaTitle":405,"metaDescription":406,"mainTitle":9739,"subtitle":424,"heroImage":9754,"ctaButton":447,"ctaLink":448},[404],{"data":9740,"content":9741,"nodeType":74},{},[9742,9748],{"data":9743,"content":9744,"nodeType":78},{},[9745],{"data":9746,"marks":9747,"value":416,"nodeType":82},{},[],{"data":9749,"content":9750,"nodeType":87},{},[9751],{"data":9752,"marks":9753,"value":423,"nodeType":82},{},[],{"metadata":9755,"sys":9758,"fields":9763},{"tags":9756,"concepts":9757},[],[],{"space":9759,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9761,"publishedVersion":62,"revision":44,"locale":29},{"sys":9760},{"type":12,"linkType":13,"id":14},{"sys":9762},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9764},{"url":439,"details":9765,"fileName":445,"contentType":446},{"size":441,"image":9766},{"width":443,"height":444},{"sys":9768,"fields":9771},{"id":9769,"createdAt":9770},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":9772,"slug":9773,"articleIntro":9772,"category":9774},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[9775],{"metadata":9776,"sys":9779,"fields":9786},{"tags":9777,"concepts":9778},[],[],{"space":9780,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9782,"publishedVersion":395,"revision":62,"contentType":9784,"locale":29},{"sys":9781},{"type":12,"linkType":13,"id":14},{"sys":9783},{"id":21,"type":12,"linkType":22},{"sys":9785},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9787,"metaTitle":405,"metaDescription":406,"mainTitle":9788,"subtitle":424,"heroImage":9803,"ctaButton":447,"ctaLink":448},[404],{"data":9789,"content":9790,"nodeType":74},{},[9791,9797],{"data":9792,"content":9793,"nodeType":78},{},[9794],{"data":9795,"marks":9796,"value":416,"nodeType":82},{},[],{"data":9798,"content":9799,"nodeType":87},{},[9800],{"data":9801,"marks":9802,"value":423,"nodeType":82},{},[],{"metadata":9804,"sys":9807,"fields":9812},{"tags":9805,"concepts":9806},[],[],{"space":9808,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9810,"publishedVersion":62,"revision":44,"locale":29},{"sys":9809},{"type":12,"linkType":13,"id":14},{"sys":9811},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9813},{"url":439,"details":9814,"fileName":445,"contentType":446},{"size":441,"image":9815},{"width":443,"height":444},{"sys":9817,"fields":9820},{"id":9818,"createdAt":9819},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":9821,"slug":9822,"articleIntro":9821,"category":9823},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[9824],{"metadata":9825,"sys":9828,"fields":9835},{"tags":9826,"concepts":9827},[],[],{"space":9829,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9831,"publishedVersion":395,"revision":62,"contentType":9833,"locale":29},{"sys":9830},{"type":12,"linkType":13,"id":14},{"sys":9832},{"id":21,"type":12,"linkType":22},{"sys":9834},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9836,"metaTitle":405,"metaDescription":406,"mainTitle":9837,"subtitle":424,"heroImage":9852,"ctaButton":447,"ctaLink":448},[404],{"data":9838,"content":9839,"nodeType":74},{},[9840,9846],{"data":9841,"content":9842,"nodeType":78},{},[9843],{"data":9844,"marks":9845,"value":416,"nodeType":82},{},[],{"data":9847,"content":9848,"nodeType":87},{},[9849],{"data":9850,"marks":9851,"value":423,"nodeType":82},{},[],{"metadata":9853,"sys":9856,"fields":9861},{"tags":9854,"concepts":9855},[],[],{"space":9857,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9859,"publishedVersion":62,"revision":44,"locale":29},{"sys":9858},{"type":12,"linkType":13,"id":14},{"sys":9860},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9862},{"url":439,"details":9863,"fileName":445,"contentType":446},{"size":441,"image":9864},{"width":443,"height":444},{"sys":9866,"fields":9869},{"id":9867,"createdAt":9868},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":9870,"slug":9871,"articleIntro":9870,"category":9872},"618 - Divers","compte-618-divers",[9873],{"metadata":9874,"sys":9877,"fields":9884},{"tags":9875,"concepts":9876},[],[],{"space":9878,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9880,"publishedVersion":395,"revision":62,"contentType":9882,"locale":29},{"sys":9879},{"type":12,"linkType":13,"id":14},{"sys":9881},{"id":21,"type":12,"linkType":22},{"sys":9883},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9885,"metaTitle":405,"metaDescription":406,"mainTitle":9886,"subtitle":424,"heroImage":9901,"ctaButton":447,"ctaLink":448},[404],{"data":9887,"content":9888,"nodeType":74},{},[9889,9895],{"data":9890,"content":9891,"nodeType":78},{},[9892],{"data":9893,"marks":9894,"value":416,"nodeType":82},{},[],{"data":9896,"content":9897,"nodeType":87},{},[9898],{"data":9899,"marks":9900,"value":423,"nodeType":82},{},[],{"metadata":9902,"sys":9905,"fields":9910},{"tags":9903,"concepts":9904},[],[],{"space":9906,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9908,"publishedVersion":62,"revision":44,"locale":29},{"sys":9907},{"type":12,"linkType":13,"id":14},{"sys":9909},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9911},{"url":439,"details":9912,"fileName":445,"contentType":446},{"size":441,"image":9913},{"width":443,"height":444},{"sys":9915,"fields":9918},{"id":9916,"createdAt":9917},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":9919,"slug":9920,"articleIntro":9921,"category":9922},"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.",[9923],{"metadata":9924,"sys":9927,"fields":9934},{"tags":9925,"concepts":9926},[],[],{"space":9928,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9930,"publishedVersion":395,"revision":62,"contentType":9932,"locale":29},{"sys":9929},{"type":12,"linkType":13,"id":14},{"sys":9931},{"id":21,"type":12,"linkType":22},{"sys":9933},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9935,"metaTitle":405,"metaDescription":406,"mainTitle":9936,"subtitle":424,"heroImage":9951,"ctaButton":447,"ctaLink":448},[404],{"data":9937,"content":9938,"nodeType":74},{},[9939,9945],{"data":9940,"content":9941,"nodeType":78},{},[9942],{"data":9943,"marks":9944,"value":416,"nodeType":82},{},[],{"data":9946,"content":9947,"nodeType":87},{},[9948],{"data":9949,"marks":9950,"value":423,"nodeType":82},{},[],{"metadata":9952,"sys":9955,"fields":9960},{"tags":9953,"concepts":9954},[],[],{"space":9956,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9958,"publishedVersion":62,"revision":44,"locale":29},{"sys":9957},{"type":12,"linkType":13,"id":14},{"sys":9959},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9961},{"url":439,"details":9962,"fileName":445,"contentType":446},{"size":441,"image":9963},{"width":443,"height":444},{"sys":9965,"fields":9968},{"id":9966,"createdAt":9967},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":9969,"slug":9970,"articleIntro":9969,"category":9971},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[9972],{"metadata":9973,"sys":9976,"fields":9983},{"tags":9974,"concepts":9975},[],[],{"space":9977,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9979,"publishedVersion":395,"revision":62,"contentType":9981,"locale":29},{"sys":9978},{"type":12,"linkType":13,"id":14},{"sys":9980},{"id":21,"type":12,"linkType":22},{"sys":9982},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9984,"metaTitle":405,"metaDescription":406,"mainTitle":9985,"subtitle":424,"heroImage":10000,"ctaButton":447,"ctaLink":448},[404],{"data":9986,"content":9987,"nodeType":74},{},[9988,9994],{"data":9989,"content":9990,"nodeType":78},{},[9991],{"data":9992,"marks":9993,"value":416,"nodeType":82},{},[],{"data":9995,"content":9996,"nodeType":87},{},[9997],{"data":9998,"marks":9999,"value":423,"nodeType":82},{},[],{"metadata":10001,"sys":10004,"fields":10009},{"tags":10002,"concepts":10003},[],[],{"space":10005,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10007,"publishedVersion":62,"revision":44,"locale":29},{"sys":10006},{"type":12,"linkType":13,"id":14},{"sys":10008},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10010},{"url":439,"details":10011,"fileName":445,"contentType":446},{"size":441,"image":10012},{"width":443,"height":444},{"sys":10014,"fields":10017},{"id":10015,"createdAt":10016},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10018,"slug":10019,"articleIntro":10018,"category":10020},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10021],{"metadata":10022,"sys":10025,"fields":10032},{"tags":10023,"concepts":10024},[],[],{"space":10026,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10028,"publishedVersion":395,"revision":62,"contentType":10030,"locale":29},{"sys":10027},{"type":12,"linkType":13,"id":14},{"sys":10029},{"id":21,"type":12,"linkType":22},{"sys":10031},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10033,"metaTitle":405,"metaDescription":406,"mainTitle":10034,"subtitle":424,"heroImage":10049,"ctaButton":447,"ctaLink":448},[404],{"data":10035,"content":10036,"nodeType":74},{},[10037,10043],{"data":10038,"content":10039,"nodeType":78},{},[10040],{"data":10041,"marks":10042,"value":416,"nodeType":82},{},[],{"data":10044,"content":10045,"nodeType":87},{},[10046],{"data":10047,"marks":10048,"value":423,"nodeType":82},{},[],{"metadata":10050,"sys":10053,"fields":10058},{"tags":10051,"concepts":10052},[],[],{"space":10054,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10056,"publishedVersion":62,"revision":44,"locale":29},{"sys":10055},{"type":12,"linkType":13,"id":14},{"sys":10057},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10059},{"url":439,"details":10060,"fileName":445,"contentType":446},{"size":441,"image":10061},{"width":443,"height":444},{"sys":10063,"fields":10066},{"id":10064,"createdAt":10065},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":10067,"slug":10068,"articleIntro":10067,"category":10069},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[10070],{"metadata":10071,"sys":10074,"fields":10081},{"tags":10072,"concepts":10073},[],[],{"space":10075,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10077,"publishedVersion":395,"revision":62,"contentType":10079,"locale":29},{"sys":10076},{"type":12,"linkType":13,"id":14},{"sys":10078},{"id":21,"type":12,"linkType":22},{"sys":10080},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10082,"metaTitle":405,"metaDescription":406,"mainTitle":10083,"subtitle":424,"heroImage":10098,"ctaButton":447,"ctaLink":448},[404],{"data":10084,"content":10085,"nodeType":74},{},[10086,10092],{"data":10087,"content":10088,"nodeType":78},{},[10089],{"data":10090,"marks":10091,"value":416,"nodeType":82},{},[],{"data":10093,"content":10094,"nodeType":87},{},[10095],{"data":10096,"marks":10097,"value":423,"nodeType":82},{},[],{"metadata":10099,"sys":10102,"fields":10107},{"tags":10100,"concepts":10101},[],[],{"space":10103,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10105,"publishedVersion":62,"revision":44,"locale":29},{"sys":10104},{"type":12,"linkType":13,"id":14},{"sys":10106},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10108},{"url":439,"details":10109,"fileName":445,"contentType":446},{"size":441,"image":10110},{"width":443,"height":444},{"sys":10112,"fields":10115},{"id":10113,"createdAt":10114},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":10116,"slug":10117,"articleIntro":10116,"category":10118},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[10119],{"metadata":10120,"sys":10123,"fields":10130},{"tags":10121,"concepts":10122},[],[],{"space":10124,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10126,"publishedVersion":395,"revision":62,"contentType":10128,"locale":29},{"sys":10125},{"type":12,"linkType":13,"id":14},{"sys":10127},{"id":21,"type":12,"linkType":22},{"sys":10129},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10131,"metaTitle":405,"metaDescription":406,"mainTitle":10132,"subtitle":424,"heroImage":10147,"ctaButton":447,"ctaLink":448},[404],{"data":10133,"content":10134,"nodeType":74},{},[10135,10141],{"data":10136,"content":10137,"nodeType":78},{},[10138],{"data":10139,"marks":10140,"value":416,"nodeType":82},{},[],{"data":10142,"content":10143,"nodeType":87},{},[10144],{"data":10145,"marks":10146,"value":423,"nodeType":82},{},[],{"metadata":10148,"sys":10151,"fields":10156},{"tags":10149,"concepts":10150},[],[],{"space":10152,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10154,"publishedVersion":62,"revision":44,"locale":29},{"sys":10153},{"type":12,"linkType":13,"id":14},{"sys":10155},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10157},{"url":439,"details":10158,"fileName":445,"contentType":446},{"size":441,"image":10159},{"width":443,"height":444},{"sys":10161,"fields":10164},{"id":10162,"createdAt":10163},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":10165,"slug":10166,"articleIntro":10165,"category":10167},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[10168],{"metadata":10169,"sys":10172,"fields":10179},{"tags":10170,"concepts":10171},[],[],{"space":10173,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10175,"publishedVersion":395,"revision":62,"contentType":10177,"locale":29},{"sys":10174},{"type":12,"linkType":13,"id":14},{"sys":10176},{"id":21,"type":12,"linkType":22},{"sys":10178},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10180,"metaTitle":405,"metaDescription":406,"mainTitle":10181,"subtitle":424,"heroImage":10196,"ctaButton":447,"ctaLink":448},[404],{"data":10182,"content":10183,"nodeType":74},{},[10184,10190],{"data":10185,"content":10186,"nodeType":78},{},[10187],{"data":10188,"marks":10189,"value":416,"nodeType":82},{},[],{"data":10191,"content":10192,"nodeType":87},{},[10193],{"data":10194,"marks":10195,"value":423,"nodeType":82},{},[],{"metadata":10197,"sys":10200,"fields":10205},{"tags":10198,"concepts":10199},[],[],{"space":10201,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10203,"publishedVersion":62,"revision":44,"locale":29},{"sys":10202},{"type":12,"linkType":13,"id":14},{"sys":10204},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10206},{"url":439,"details":10207,"fileName":445,"contentType":446},{"size":441,"image":10208},{"width":443,"height":444},{"sys":10210,"fields":10213},{"id":10211,"createdAt":10212},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":10214,"slug":10215,"articleIntro":10214,"category":10216},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[10217],{"metadata":10218,"sys":10221,"fields":10228},{"tags":10219,"concepts":10220},[],[],{"space":10222,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10224,"publishedVersion":395,"revision":62,"contentType":10226,"locale":29},{"sys":10223},{"type":12,"linkType":13,"id":14},{"sys":10225},{"id":21,"type":12,"linkType":22},{"sys":10227},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10229,"metaTitle":405,"metaDescription":406,"mainTitle":10230,"subtitle":424,"heroImage":10245,"ctaButton":447,"ctaLink":448},[404],{"data":10231,"content":10232,"nodeType":74},{},[10233,10239],{"data":10234,"content":10235,"nodeType":78},{},[10236],{"data":10237,"marks":10238,"value":416,"nodeType":82},{},[],{"data":10240,"content":10241,"nodeType":87},{},[10242],{"data":10243,"marks":10244,"value":423,"nodeType":82},{},[],{"metadata":10246,"sys":10249,"fields":10254},{"tags":10247,"concepts":10248},[],[],{"space":10250,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10252,"publishedVersion":62,"revision":44,"locale":29},{"sys":10251},{"type":12,"linkType":13,"id":14},{"sys":10253},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10255},{"url":439,"details":10256,"fileName":445,"contentType":446},{"size":441,"image":10257},{"width":443,"height":444},{"sys":10259,"fields":10262},{"id":10260,"createdAt":10261},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":10263,"slug":10264,"articleIntro":10263,"category":10265},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[10266],{"metadata":10267,"sys":10270,"fields":10277},{"tags":10268,"concepts":10269},[],[],{"space":10271,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10273,"publishedVersion":395,"revision":62,"contentType":10275,"locale":29},{"sys":10272},{"type":12,"linkType":13,"id":14},{"sys":10274},{"id":21,"type":12,"linkType":22},{"sys":10276},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10278,"metaTitle":405,"metaDescription":406,"mainTitle":10279,"subtitle":424,"heroImage":10294,"ctaButton":447,"ctaLink":448},[404],{"data":10280,"content":10281,"nodeType":74},{},[10282,10288],{"data":10283,"content":10284,"nodeType":78},{},[10285],{"data":10286,"marks":10287,"value":416,"nodeType":82},{},[],{"data":10289,"content":10290,"nodeType":87},{},[10291],{"data":10292,"marks":10293,"value":423,"nodeType":82},{},[],{"metadata":10295,"sys":10298,"fields":10303},{"tags":10296,"concepts":10297},[],[],{"space":10299,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10301,"publishedVersion":62,"revision":44,"locale":29},{"sys":10300},{"type":12,"linkType":13,"id":14},{"sys":10302},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10304},{"url":439,"details":10305,"fileName":445,"contentType":446},{"size":441,"image":10306},{"width":443,"height":444},{"sys":10308,"fields":10311},{"id":10309,"createdAt":10310},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":10312,"slug":10313,"articleIntro":10312,"category":10314},"668 - Autres charges financières","compte-668-autres-charges-financieres",[10315],{"metadata":10316,"sys":10319,"fields":10326},{"tags":10317,"concepts":10318},[],[],{"space":10320,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10322,"publishedVersion":395,"revision":62,"contentType":10324,"locale":29},{"sys":10321},{"type":12,"linkType":13,"id":14},{"sys":10323},{"id":21,"type":12,"linkType":22},{"sys":10325},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10327,"metaTitle":405,"metaDescription":406,"mainTitle":10328,"subtitle":424,"heroImage":10343,"ctaButton":447,"ctaLink":448},[404],{"data":10329,"content":10330,"nodeType":74},{},[10331,10337],{"data":10332,"content":10333,"nodeType":78},{},[10334],{"data":10335,"marks":10336,"value":416,"nodeType":82},{},[],{"data":10338,"content":10339,"nodeType":87},{},[10340],{"data":10341,"marks":10342,"value":423,"nodeType":82},{},[],{"metadata":10344,"sys":10347,"fields":10352},{"tags":10345,"concepts":10346},[],[],{"space":10348,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10350,"publishedVersion":62,"revision":44,"locale":29},{"sys":10349},{"type":12,"linkType":13,"id":14},{"sys":10351},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10353},{"url":439,"details":10354,"fileName":445,"contentType":446},{"size":441,"image":10355},{"width":443,"height":444},{"sys":10357,"fields":10360},{"id":10358,"createdAt":10359},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":10361,"slug":10362,"articleIntro":10361,"category":10363},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[10364],{"metadata":10365,"sys":10368,"fields":10375},{"tags":10366,"concepts":10367},[],[],{"space":10369,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10371,"publishedVersion":395,"revision":62,"contentType":10373,"locale":29},{"sys":10370},{"type":12,"linkType":13,"id":14},{"sys":10372},{"id":21,"type":12,"linkType":22},{"sys":10374},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10376,"metaTitle":405,"metaDescription":406,"mainTitle":10377,"subtitle":424,"heroImage":10392,"ctaButton":447,"ctaLink":448},[404],{"data":10378,"content":10379,"nodeType":74},{},[10380,10386],{"data":10381,"content":10382,"nodeType":78},{},[10383],{"data":10384,"marks":10385,"value":416,"nodeType":82},{},[],{"data":10387,"content":10388,"nodeType":87},{},[10389],{"data":10390,"marks":10391,"value":423,"nodeType":82},{},[],{"metadata":10393,"sys":10396,"fields":10401},{"tags":10394,"concepts":10395},[],[],{"space":10397,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10399,"publishedVersion":62,"revision":44,"locale":29},{"sys":10398},{"type":12,"linkType":13,"id":14},{"sys":10400},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10402},{"url":439,"details":10403,"fileName":445,"contentType":446},{"size":441,"image":10404},{"width":443,"height":444},{"sys":10406,"fields":10409},{"id":10407,"createdAt":10408},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":10410,"slug":10411,"articleIntro":-1,"category":10412},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[10413],{"metadata":10414,"sys":10417,"fields":10424},{"tags":10415,"concepts":10416},[],[],{"space":10418,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10420,"publishedVersion":395,"revision":62,"contentType":10422,"locale":29},{"sys":10419},{"type":12,"linkType":13,"id":14},{"sys":10421},{"id":21,"type":12,"linkType":22},{"sys":10423},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10425,"metaTitle":405,"metaDescription":406,"mainTitle":10426,"subtitle":424,"heroImage":10441,"ctaButton":447,"ctaLink":448},[404],{"data":10427,"content":10428,"nodeType":74},{},[10429,10435],{"data":10430,"content":10431,"nodeType":78},{},[10432],{"data":10433,"marks":10434,"value":416,"nodeType":82},{},[],{"data":10436,"content":10437,"nodeType":87},{},[10438],{"data":10439,"marks":10440,"value":423,"nodeType":82},{},[],{"metadata":10442,"sys":10445,"fields":10450},{"tags":10443,"concepts":10444},[],[],{"space":10446,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10448,"publishedVersion":62,"revision":44,"locale":29},{"sys":10447},{"type":12,"linkType":13,"id":14},{"sys":10449},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10451},{"url":439,"details":10452,"fileName":445,"contentType":446},{"size":441,"image":10453},{"width":443,"height":444},{"sys":10455,"fields":10458},{"id":10456,"createdAt":10457},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":10459,"slug":10460,"articleIntro":-1,"category":10461},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[10462],{"metadata":10463,"sys":10466,"fields":10473},{"tags":10464,"concepts":10465},[],[],{"space":10467,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10469,"publishedVersion":395,"revision":62,"contentType":10471,"locale":29},{"sys":10468},{"type":12,"linkType":13,"id":14},{"sys":10470},{"id":21,"type":12,"linkType":22},{"sys":10472},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10474,"metaTitle":405,"metaDescription":406,"mainTitle":10475,"subtitle":424,"heroImage":10490,"ctaButton":447,"ctaLink":448},[404],{"data":10476,"content":10477,"nodeType":74},{},[10478,10484],{"data":10479,"content":10480,"nodeType":78},{},[10481],{"data":10482,"marks":10483,"value":416,"nodeType":82},{},[],{"data":10485,"content":10486,"nodeType":87},{},[10487],{"data":10488,"marks":10489,"value":423,"nodeType":82},{},[],{"metadata":10491,"sys":10494,"fields":10499},{"tags":10492,"concepts":10493},[],[],{"space":10495,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10497,"publishedVersion":62,"revision":44,"locale":29},{"sys":10496},{"type":12,"linkType":13,"id":14},{"sys":10498},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10500},{"url":439,"details":10501,"fileName":445,"contentType":446},{"size":441,"image":10502},{"width":443,"height":444},{"sys":10504,"fields":10507},{"id":10505,"createdAt":10506},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":10508,"slug":10509,"articleIntro":10508,"category":10510},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[10511],{"metadata":10512,"sys":10515,"fields":10522},{"tags":10513,"concepts":10514},[],[],{"space":10516,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10518,"publishedVersion":395,"revision":62,"contentType":10520,"locale":29},{"sys":10517},{"type":12,"linkType":13,"id":14},{"sys":10519},{"id":21,"type":12,"linkType":22},{"sys":10521},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10523,"metaTitle":405,"metaDescription":406,"mainTitle":10524,"subtitle":424,"heroImage":10539,"ctaButton":447,"ctaLink":448},[404],{"data":10525,"content":10526,"nodeType":74},{},[10527,10533],{"data":10528,"content":10529,"nodeType":78},{},[10530],{"data":10531,"marks":10532,"value":416,"nodeType":82},{},[],{"data":10534,"content":10535,"nodeType":87},{},[10536],{"data":10537,"marks":10538,"value":423,"nodeType":82},{},[],{"metadata":10540,"sys":10543,"fields":10548},{"tags":10541,"concepts":10542},[],[],{"space":10544,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10546,"publishedVersion":62,"revision":44,"locale":29},{"sys":10545},{"type":12,"linkType":13,"id":14},{"sys":10547},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10549},{"url":439,"details":10550,"fileName":445,"contentType":446},{"size":441,"image":10551},{"width":443,"height":444},{"sys":10553,"fields":10556},{"id":10554,"createdAt":10555},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":10557,"slug":10558,"articleIntro":-1,"category":10559},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[10560],{"metadata":10561,"sys":10564,"fields":10571},{"tags":10562,"concepts":10563},[],[],{"space":10565,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10567,"publishedVersion":395,"revision":62,"contentType":10569,"locale":29},{"sys":10566},{"type":12,"linkType":13,"id":14},{"sys":10568},{"id":21,"type":12,"linkType":22},{"sys":10570},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10572,"metaTitle":405,"metaDescription":406,"mainTitle":10573,"subtitle":424,"heroImage":10588,"ctaButton":447,"ctaLink":448},[404],{"data":10574,"content":10575,"nodeType":74},{},[10576,10582],{"data":10577,"content":10578,"nodeType":78},{},[10579],{"data":10580,"marks":10581,"value":416,"nodeType":82},{},[],{"data":10583,"content":10584,"nodeType":87},{},[10585],{"data":10586,"marks":10587,"value":423,"nodeType":82},{},[],{"metadata":10589,"sys":10592,"fields":10597},{"tags":10590,"concepts":10591},[],[],{"space":10593,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10595,"publishedVersion":62,"revision":44,"locale":29},{"sys":10594},{"type":12,"linkType":13,"id":14},{"sys":10596},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10598},{"url":439,"details":10599,"fileName":445,"contentType":446},{"size":441,"image":10600},{"width":443,"height":444},{"sys":10602,"fields":10605},{"id":10603,"createdAt":10604},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":10606,"slug":10607,"articleIntro":-1,"category":10608},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[10609],{"metadata":10610,"sys":10613,"fields":10620},{"tags":10611,"concepts":10612},[],[],{"space":10614,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10616,"publishedVersion":395,"revision":62,"contentType":10618,"locale":29},{"sys":10615},{"type":12,"linkType":13,"id":14},{"sys":10617},{"id":21,"type":12,"linkType":22},{"sys":10619},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10621,"metaTitle":405,"metaDescription":406,"mainTitle":10622,"subtitle":424,"heroImage":10637,"ctaButton":447,"ctaLink":448},[404],{"data":10623,"content":10624,"nodeType":74},{},[10625,10631],{"data":10626,"content":10627,"nodeType":78},{},[10628],{"data":10629,"marks":10630,"value":416,"nodeType":82},{},[],{"data":10632,"content":10633,"nodeType":87},{},[10634],{"data":10635,"marks":10636,"value":423,"nodeType":82},{},[],{"metadata":10638,"sys":10641,"fields":10646},{"tags":10639,"concepts":10640},[],[],{"space":10642,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10644,"publishedVersion":62,"revision":44,"locale":29},{"sys":10643},{"type":12,"linkType":13,"id":14},{"sys":10645},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10647},{"url":439,"details":10648,"fileName":445,"contentType":446},{"size":441,"image":10649},{"width":443,"height":444},{"sys":10651,"fields":10654},{"id":10652,"createdAt":10653},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":10655,"slug":10656,"articleIntro":10655,"category":10657},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[10658],{"metadata":10659,"sys":10662,"fields":10669},{"tags":10660,"concepts":10661},[],[],{"space":10663,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10665,"publishedVersion":395,"revision":62,"contentType":10667,"locale":29},{"sys":10664},{"type":12,"linkType":13,"id":14},{"sys":10666},{"id":21,"type":12,"linkType":22},{"sys":10668},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10670,"metaTitle":405,"metaDescription":406,"mainTitle":10671,"subtitle":424,"heroImage":10686,"ctaButton":447,"ctaLink":448},[404],{"data":10672,"content":10673,"nodeType":74},{},[10674,10680],{"data":10675,"content":10676,"nodeType":78},{},[10677],{"data":10678,"marks":10679,"value":416,"nodeType":82},{},[],{"data":10681,"content":10682,"nodeType":87},{},[10683],{"data":10684,"marks":10685,"value":423,"nodeType":82},{},[],{"metadata":10687,"sys":10690,"fields":10695},{"tags":10688,"concepts":10689},[],[],{"space":10691,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10693,"publishedVersion":62,"revision":44,"locale":29},{"sys":10692},{"type":12,"linkType":13,"id":14},{"sys":10694},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10696},{"url":439,"details":10697,"fileName":445,"contentType":446},{"size":441,"image":10698},{"width":443,"height":444},{"sys":10700,"fields":10703},{"id":10701,"createdAt":10702},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":10704,"slug":10705,"articleIntro":10704,"category":10706},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[10707],{"metadata":10708,"sys":10711,"fields":10718},{"tags":10709,"concepts":10710},[],[],{"space":10712,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10714,"publishedVersion":395,"revision":62,"contentType":10716,"locale":29},{"sys":10713},{"type":12,"linkType":13,"id":14},{"sys":10715},{"id":21,"type":12,"linkType":22},{"sys":10717},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10719,"metaTitle":405,"metaDescription":406,"mainTitle":10720,"subtitle":424,"heroImage":10735,"ctaButton":447,"ctaLink":448},[404],{"data":10721,"content":10722,"nodeType":74},{},[10723,10729],{"data":10724,"content":10725,"nodeType":78},{},[10726],{"data":10727,"marks":10728,"value":416,"nodeType":82},{},[],{"data":10730,"content":10731,"nodeType":87},{},[10732],{"data":10733,"marks":10734,"value":423,"nodeType":82},{},[],{"metadata":10736,"sys":10739,"fields":10744},{"tags":10737,"concepts":10738},[],[],{"space":10740,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10742,"publishedVersion":62,"revision":44,"locale":29},{"sys":10741},{"type":12,"linkType":13,"id":14},{"sys":10743},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10745},{"url":439,"details":10746,"fileName":445,"contentType":446},{"size":441,"image":10747},{"width":443,"height":444},{"sys":10749,"fields":10752},{"id":10750,"createdAt":10751},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":10753,"slug":10754,"articleIntro":10753,"category":10755},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[10756],{"metadata":10757,"sys":10760,"fields":10767},{"tags":10758,"concepts":10759},[],[],{"space":10761,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10763,"publishedVersion":395,"revision":62,"contentType":10765,"locale":29},{"sys":10762},{"type":12,"linkType":13,"id":14},{"sys":10764},{"id":21,"type":12,"linkType":22},{"sys":10766},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10768,"metaTitle":405,"metaDescription":406,"mainTitle":10769,"subtitle":424,"heroImage":10784,"ctaButton":447,"ctaLink":448},[404],{"data":10770,"content":10771,"nodeType":74},{},[10772,10778],{"data":10773,"content":10774,"nodeType":78},{},[10775],{"data":10776,"marks":10777,"value":416,"nodeType":82},{},[],{"data":10779,"content":10780,"nodeType":87},{},[10781],{"data":10782,"marks":10783,"value":423,"nodeType":82},{},[],{"metadata":10785,"sys":10788,"fields":10793},{"tags":10786,"concepts":10787},[],[],{"space":10789,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10791,"publishedVersion":62,"revision":44,"locale":29},{"sys":10790},{"type":12,"linkType":13,"id":14},{"sys":10792},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10794},{"url":439,"details":10795,"fileName":445,"contentType":446},{"size":441,"image":10796},{"width":443,"height":444},{"sys":10798,"fields":10801},{"id":10799,"createdAt":10800},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":10802,"slug":10803,"articleIntro":10802,"category":10804},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[10805],{"metadata":10806,"sys":10809,"fields":10816},{"tags":10807,"concepts":10808},[],[],{"space":10810,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10812,"publishedVersion":395,"revision":62,"contentType":10814,"locale":29},{"sys":10811},{"type":12,"linkType":13,"id":14},{"sys":10813},{"id":21,"type":12,"linkType":22},{"sys":10815},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10817,"metaTitle":405,"metaDescription":406,"mainTitle":10818,"subtitle":424,"heroImage":10833,"ctaButton":447,"ctaLink":448},[404],{"data":10819,"content":10820,"nodeType":74},{},[10821,10827],{"data":10822,"content":10823,"nodeType":78},{},[10824],{"data":10825,"marks":10826,"value":416,"nodeType":82},{},[],{"data":10828,"content":10829,"nodeType":87},{},[10830],{"data":10831,"marks":10832,"value":423,"nodeType":82},{},[],{"metadata":10834,"sys":10837,"fields":10842},{"tags":10835,"concepts":10836},[],[],{"space":10838,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10840,"publishedVersion":62,"revision":44,"locale":29},{"sys":10839},{"type":12,"linkType":13,"id":14},{"sys":10841},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10843},{"url":439,"details":10844,"fileName":445,"contentType":446},{"size":441,"image":10845},{"width":443,"height":444},{"sys":10847,"fields":10850},{"id":10848,"createdAt":10849},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":10851,"slug":10852,"articleIntro":-1,"category":10853},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[10854],{"metadata":10855,"sys":10858,"fields":10865},{"tags":10856,"concepts":10857},[],[],{"space":10859,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10861,"publishedVersion":395,"revision":62,"contentType":10863,"locale":29},{"sys":10860},{"type":12,"linkType":13,"id":14},{"sys":10862},{"id":21,"type":12,"linkType":22},{"sys":10864},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10866,"metaTitle":405,"metaDescription":406,"mainTitle":10867,"subtitle":424,"heroImage":10882,"ctaButton":447,"ctaLink":448},[404],{"data":10868,"content":10869,"nodeType":74},{},[10870,10876],{"data":10871,"content":10872,"nodeType":78},{},[10873],{"data":10874,"marks":10875,"value":416,"nodeType":82},{},[],{"data":10877,"content":10878,"nodeType":87},{},[10879],{"data":10880,"marks":10881,"value":423,"nodeType":82},{},[],{"metadata":10883,"sys":10886,"fields":10891},{"tags":10884,"concepts":10885},[],[],{"space":10887,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10889,"publishedVersion":62,"revision":44,"locale":29},{"sys":10888},{"type":12,"linkType":13,"id":14},{"sys":10890},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10892},{"url":439,"details":10893,"fileName":445,"contentType":446},{"size":441,"image":10894},{"width":443,"height":444},{"sys":10896,"fields":10899},{"id":10897,"createdAt":10898},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":10900,"slug":10901,"articleIntro":10900,"category":10902},"473 - Comptes d'attente","compte-473-comptes-d-attente",[10903],{"metadata":10904,"sys":10907,"fields":10914},{"tags":10905,"concepts":10906},[],[],{"space":10908,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10910,"publishedVersion":395,"revision":62,"contentType":10912,"locale":29},{"sys":10909},{"type":12,"linkType":13,"id":14},{"sys":10911},{"id":21,"type":12,"linkType":22},{"sys":10913},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10915,"metaTitle":405,"metaDescription":406,"mainTitle":10916,"subtitle":424,"heroImage":10931,"ctaButton":447,"ctaLink":448},[404],{"data":10917,"content":10918,"nodeType":74},{},[10919,10925],{"data":10920,"content":10921,"nodeType":78},{},[10922],{"data":10923,"marks":10924,"value":416,"nodeType":82},{},[],{"data":10926,"content":10927,"nodeType":87},{},[10928],{"data":10929,"marks":10930,"value":423,"nodeType":82},{},[],{"metadata":10932,"sys":10935,"fields":10940},{"tags":10933,"concepts":10934},[],[],{"space":10936,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10938,"publishedVersion":62,"revision":44,"locale":29},{"sys":10937},{"type":12,"linkType":13,"id":14},{"sys":10939},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10941},{"url":439,"details":10942,"fileName":445,"contentType":446},{"size":441,"image":10943},{"width":443,"height":444},{"sys":10945,"fields":10948},{"id":10946,"createdAt":10947},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":10949,"slug":10950,"articleIntro":-1,"category":10951},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[10952],{"metadata":10953,"sys":10956,"fields":10963},{"tags":10954,"concepts":10955},[],[],{"space":10957,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10959,"publishedVersion":395,"revision":62,"contentType":10961,"locale":29},{"sys":10958},{"type":12,"linkType":13,"id":14},{"sys":10960},{"id":21,"type":12,"linkType":22},{"sys":10962},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10964,"metaTitle":405,"metaDescription":406,"mainTitle":10965,"subtitle":424,"heroImage":10980,"ctaButton":447,"ctaLink":448},[404],{"data":10966,"content":10967,"nodeType":74},{},[10968,10974],{"data":10969,"content":10970,"nodeType":78},{},[10971],{"data":10972,"marks":10973,"value":416,"nodeType":82},{},[],{"data":10975,"content":10976,"nodeType":87},{},[10977],{"data":10978,"marks":10979,"value":423,"nodeType":82},{},[],{"metadata":10981,"sys":10984,"fields":10989},{"tags":10982,"concepts":10983},[],[],{"space":10985,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10987,"publishedVersion":62,"revision":44,"locale":29},{"sys":10986},{"type":12,"linkType":13,"id":14},{"sys":10988},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10990},{"url":439,"details":10991,"fileName":445,"contentType":446},{"size":441,"image":10992},{"width":443,"height":444},{"sys":10994,"fields":10997},{"id":10995,"createdAt":10996},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":10998,"slug":10999,"articleIntro":10998,"category":11000},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[11001],{"metadata":11002,"sys":11005,"fields":11012},{"tags":11003,"concepts":11004},[],[],{"space":11006,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11008,"publishedVersion":395,"revision":62,"contentType":11010,"locale":29},{"sys":11007},{"type":12,"linkType":13,"id":14},{"sys":11009},{"id":21,"type":12,"linkType":22},{"sys":11011},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11013,"metaTitle":405,"metaDescription":406,"mainTitle":11014,"subtitle":424,"heroImage":11029,"ctaButton":447,"ctaLink":448},[404],{"data":11015,"content":11016,"nodeType":74},{},[11017,11023],{"data":11018,"content":11019,"nodeType":78},{},[11020],{"data":11021,"marks":11022,"value":416,"nodeType":82},{},[],{"data":11024,"content":11025,"nodeType":87},{},[11026],{"data":11027,"marks":11028,"value":423,"nodeType":82},{},[],{"metadata":11030,"sys":11033,"fields":11038},{"tags":11031,"concepts":11032},[],[],{"space":11034,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11036,"publishedVersion":62,"revision":44,"locale":29},{"sys":11035},{"type":12,"linkType":13,"id":14},{"sys":11037},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11039},{"url":439,"details":11040,"fileName":445,"contentType":446},{"size":441,"image":11041},{"width":443,"height":444},{"sys":11043,"fields":11046},{"id":11044,"createdAt":11045},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":11047,"slug":11048,"articleIntro":11047,"category":11049},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[11050],{"metadata":11051,"sys":11054,"fields":11061},{"tags":11052,"concepts":11053},[],[],{"space":11055,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11057,"publishedVersion":395,"revision":62,"contentType":11059,"locale":29},{"sys":11056},{"type":12,"linkType":13,"id":14},{"sys":11058},{"id":21,"type":12,"linkType":22},{"sys":11060},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11062,"metaTitle":405,"metaDescription":406,"mainTitle":11063,"subtitle":424,"heroImage":11078,"ctaButton":447,"ctaLink":448},[404],{"data":11064,"content":11065,"nodeType":74},{},[11066,11072],{"data":11067,"content":11068,"nodeType":78},{},[11069],{"data":11070,"marks":11071,"value":416,"nodeType":82},{},[],{"data":11073,"content":11074,"nodeType":87},{},[11075],{"data":11076,"marks":11077,"value":423,"nodeType":82},{},[],{"metadata":11079,"sys":11082,"fields":11087},{"tags":11080,"concepts":11081},[],[],{"space":11083,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11085,"publishedVersion":62,"revision":44,"locale":29},{"sys":11084},{"type":12,"linkType":13,"id":14},{"sys":11086},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11088},{"url":439,"details":11089,"fileName":445,"contentType":446},{"size":441,"image":11090},{"width":443,"height":444},{"sys":11092,"fields":11095},{"id":11093,"createdAt":11094},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":11096,"slug":11097,"articleIntro":11096,"category":11098},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[11099],{"metadata":11100,"sys":11103,"fields":11110},{"tags":11101,"concepts":11102},[],[],{"space":11104,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11106,"publishedVersion":395,"revision":62,"contentType":11108,"locale":29},{"sys":11105},{"type":12,"linkType":13,"id":14},{"sys":11107},{"id":21,"type":12,"linkType":22},{"sys":11109},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11111,"metaTitle":405,"metaDescription":406,"mainTitle":11112,"subtitle":424,"heroImage":11127,"ctaButton":447,"ctaLink":448},[404],{"data":11113,"content":11114,"nodeType":74},{},[11115,11121],{"data":11116,"content":11117,"nodeType":78},{},[11118],{"data":11119,"marks":11120,"value":416,"nodeType":82},{},[],{"data":11122,"content":11123,"nodeType":87},{},[11124],{"data":11125,"marks":11126,"value":423,"nodeType":82},{},[],{"metadata":11128,"sys":11131,"fields":11136},{"tags":11129,"concepts":11130},[],[],{"space":11132,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11134,"publishedVersion":62,"revision":44,"locale":29},{"sys":11133},{"type":12,"linkType":13,"id":14},{"sys":11135},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11137},{"url":439,"details":11138,"fileName":445,"contentType":446},{"size":441,"image":11139},{"width":443,"height":444},{"sys":11141,"fields":11144},{"id":11142,"createdAt":11143},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":11145,"slug":11146,"articleIntro":11145,"category":11147},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[11148],{"metadata":11149,"sys":11152,"fields":11159},{"tags":11150,"concepts":11151},[],[],{"space":11153,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11155,"publishedVersion":395,"revision":62,"contentType":11157,"locale":29},{"sys":11154},{"type":12,"linkType":13,"id":14},{"sys":11156},{"id":21,"type":12,"linkType":22},{"sys":11158},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11160,"metaTitle":405,"metaDescription":406,"mainTitle":11161,"subtitle":424,"heroImage":11176,"ctaButton":447,"ctaLink":448},[404],{"data":11162,"content":11163,"nodeType":74},{},[11164,11170],{"data":11165,"content":11166,"nodeType":78},{},[11167],{"data":11168,"marks":11169,"value":416,"nodeType":82},{},[],{"data":11171,"content":11172,"nodeType":87},{},[11173],{"data":11174,"marks":11175,"value":423,"nodeType":82},{},[],{"metadata":11177,"sys":11180,"fields":11185},{"tags":11178,"concepts":11179},[],[],{"space":11181,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11183,"publishedVersion":62,"revision":44,"locale":29},{"sys":11182},{"type":12,"linkType":13,"id":14},{"sys":11184},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11186},{"url":439,"details":11187,"fileName":445,"contentType":446},{"size":441,"image":11188},{"width":443,"height":444},{"sys":11190,"fields":11193},{"id":11191,"createdAt":11192},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":11194,"slug":11195,"articleIntro":11196,"category":11197},"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.",[11198],{"metadata":11199,"sys":11202,"fields":11209},{"tags":11200,"concepts":11201},[],[],{"space":11203,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11205,"publishedVersion":395,"revision":62,"contentType":11207,"locale":29},{"sys":11204},{"type":12,"linkType":13,"id":14},{"sys":11206},{"id":21,"type":12,"linkType":22},{"sys":11208},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11210,"metaTitle":405,"metaDescription":406,"mainTitle":11211,"subtitle":424,"heroImage":11226,"ctaButton":447,"ctaLink":448},[404],{"data":11212,"content":11213,"nodeType":74},{},[11214,11220],{"data":11215,"content":11216,"nodeType":78},{},[11217],{"data":11218,"marks":11219,"value":416,"nodeType":82},{},[],{"data":11221,"content":11222,"nodeType":87},{},[11223],{"data":11224,"marks":11225,"value":423,"nodeType":82},{},[],{"metadata":11227,"sys":11230,"fields":11235},{"tags":11228,"concepts":11229},[],[],{"space":11231,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11233,"publishedVersion":62,"revision":44,"locale":29},{"sys":11232},{"type":12,"linkType":13,"id":14},{"sys":11234},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11236},{"url":439,"details":11237,"fileName":445,"contentType":446},{"size":441,"image":11238},{"width":443,"height":444},{"sys":11240,"fields":11243},{"id":11241,"createdAt":11242},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":11244,"slug":11245,"articleIntro":-1,"category":11246},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[11247],{"metadata":11248,"sys":11251,"fields":11258},{"tags":11249,"concepts":11250},[],[],{"space":11252,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11254,"publishedVersion":395,"revision":62,"contentType":11256,"locale":29},{"sys":11253},{"type":12,"linkType":13,"id":14},{"sys":11255},{"id":21,"type":12,"linkType":22},{"sys":11257},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11259,"metaTitle":405,"metaDescription":406,"mainTitle":11260,"subtitle":424,"heroImage":11275,"ctaButton":447,"ctaLink":448},[404],{"data":11261,"content":11262,"nodeType":74},{},[11263,11269],{"data":11264,"content":11265,"nodeType":78},{},[11266],{"data":11267,"marks":11268,"value":416,"nodeType":82},{},[],{"data":11270,"content":11271,"nodeType":87},{},[11272],{"data":11273,"marks":11274,"value":423,"nodeType":82},{},[],{"metadata":11276,"sys":11279,"fields":11284},{"tags":11277,"concepts":11278},[],[],{"space":11280,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11282,"publishedVersion":62,"revision":44,"locale":29},{"sys":11281},{"type":12,"linkType":13,"id":14},{"sys":11283},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11285},{"url":439,"details":11286,"fileName":445,"contentType":446},{"size":441,"image":11287},{"width":443,"height":444},{"sys":11289,"fields":11292},{"id":11290,"createdAt":11291},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":11293,"slug":11294,"articleIntro":-1,"category":11295},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[11296],{"metadata":11297,"sys":11300,"fields":11307},{"tags":11298,"concepts":11299},[],[],{"space":11301,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11303,"publishedVersion":395,"revision":62,"contentType":11305,"locale":29},{"sys":11302},{"type":12,"linkType":13,"id":14},{"sys":11304},{"id":21,"type":12,"linkType":22},{"sys":11306},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11308,"metaTitle":405,"metaDescription":406,"mainTitle":11309,"subtitle":424,"heroImage":11324,"ctaButton":447,"ctaLink":448},[404],{"data":11310,"content":11311,"nodeType":74},{},[11312,11318],{"data":11313,"content":11314,"nodeType":78},{},[11315],{"data":11316,"marks":11317,"value":416,"nodeType":82},{},[],{"data":11319,"content":11320,"nodeType":87},{},[11321],{"data":11322,"marks":11323,"value":423,"nodeType":82},{},[],{"metadata":11325,"sys":11328,"fields":11333},{"tags":11326,"concepts":11327},[],[],{"space":11329,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11331,"publishedVersion":62,"revision":44,"locale":29},{"sys":11330},{"type":12,"linkType":13,"id":14},{"sys":11332},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11334},{"url":439,"details":11335,"fileName":445,"contentType":446},{"size":441,"image":11336},{"width":443,"height":444},{"sys":11338,"fields":11341},{"id":11339,"createdAt":11340},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":11342,"slug":11343,"articleIntro":-1,"category":11344},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[11345],{"metadata":11346,"sys":11349,"fields":11356},{"tags":11347,"concepts":11348},[],[],{"space":11350,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11352,"publishedVersion":395,"revision":62,"contentType":11354,"locale":29},{"sys":11351},{"type":12,"linkType":13,"id":14},{"sys":11353},{"id":21,"type":12,"linkType":22},{"sys":11355},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11357,"metaTitle":405,"metaDescription":406,"mainTitle":11358,"subtitle":424,"heroImage":11373,"ctaButton":447,"ctaLink":448},[404],{"data":11359,"content":11360,"nodeType":74},{},[11361,11367],{"data":11362,"content":11363,"nodeType":78},{},[11364],{"data":11365,"marks":11366,"value":416,"nodeType":82},{},[],{"data":11368,"content":11369,"nodeType":87},{},[11370],{"data":11371,"marks":11372,"value":423,"nodeType":82},{},[],{"metadata":11374,"sys":11377,"fields":11382},{"tags":11375,"concepts":11376},[],[],{"space":11378,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11380,"publishedVersion":62,"revision":44,"locale":29},{"sys":11379},{"type":12,"linkType":13,"id":14},{"sys":11381},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11383},{"url":439,"details":11384,"fileName":445,"contentType":446},{"size":441,"image":11385},{"width":443,"height":444},{"sys":11387,"fields":11390},{"id":11388,"createdAt":11389},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":11391,"slug":11392,"articleIntro":11391,"category":11393},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[11394],{"metadata":11395,"sys":11398,"fields":11405},{"tags":11396,"concepts":11397},[],[],{"space":11399,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11401,"publishedVersion":395,"revision":62,"contentType":11403,"locale":29},{"sys":11400},{"type":12,"linkType":13,"id":14},{"sys":11402},{"id":21,"type":12,"linkType":22},{"sys":11404},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11406,"metaTitle":405,"metaDescription":406,"mainTitle":11407,"subtitle":424,"heroImage":11422,"ctaButton":447,"ctaLink":448},[404],{"data":11408,"content":11409,"nodeType":74},{},[11410,11416],{"data":11411,"content":11412,"nodeType":78},{},[11413],{"data":11414,"marks":11415,"value":416,"nodeType":82},{},[],{"data":11417,"content":11418,"nodeType":87},{},[11419],{"data":11420,"marks":11421,"value":423,"nodeType":82},{},[],{"metadata":11423,"sys":11426,"fields":11431},{"tags":11424,"concepts":11425},[],[],{"space":11427,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11429,"publishedVersion":62,"revision":44,"locale":29},{"sys":11428},{"type":12,"linkType":13,"id":14},{"sys":11430},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11432},{"url":439,"details":11433,"fileName":445,"contentType":446},{"size":441,"image":11434},{"width":443,"height":444},{"sys":11436,"fields":11439},{"id":11437,"createdAt":11438},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":11440,"slug":11441,"articleIntro":-1,"category":11442},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[11443],{"metadata":11444,"sys":11447,"fields":11454},{"tags":11445,"concepts":11446},[],[],{"space":11448,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11450,"publishedVersion":395,"revision":62,"contentType":11452,"locale":29},{"sys":11449},{"type":12,"linkType":13,"id":14},{"sys":11451},{"id":21,"type":12,"linkType":22},{"sys":11453},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11455,"metaTitle":405,"metaDescription":406,"mainTitle":11456,"subtitle":424,"heroImage":11471,"ctaButton":447,"ctaLink":448},[404],{"data":11457,"content":11458,"nodeType":74},{},[11459,11465],{"data":11460,"content":11461,"nodeType":78},{},[11462],{"data":11463,"marks":11464,"value":416,"nodeType":82},{},[],{"data":11466,"content":11467,"nodeType":87},{},[11468],{"data":11469,"marks":11470,"value":423,"nodeType":82},{},[],{"metadata":11472,"sys":11475,"fields":11480},{"tags":11473,"concepts":11474},[],[],{"space":11476,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11478,"publishedVersion":62,"revision":44,"locale":29},{"sys":11477},{"type":12,"linkType":13,"id":14},{"sys":11479},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11481},{"url":439,"details":11482,"fileName":445,"contentType":446},{"size":441,"image":11483},{"width":443,"height":444},{"sys":11485,"fields":11488},{"id":11486,"createdAt":11487},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":11489,"slug":11490,"articleIntro":11489,"category":11491},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[11492],{"metadata":11493,"sys":11496,"fields":11503},{"tags":11494,"concepts":11495},[],[],{"space":11497,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11499,"publishedVersion":395,"revision":62,"contentType":11501,"locale":29},{"sys":11498},{"type":12,"linkType":13,"id":14},{"sys":11500},{"id":21,"type":12,"linkType":22},{"sys":11502},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11504,"metaTitle":405,"metaDescription":406,"mainTitle":11505,"subtitle":424,"heroImage":11520,"ctaButton":447,"ctaLink":448},[404],{"data":11506,"content":11507,"nodeType":74},{},[11508,11514],{"data":11509,"content":11510,"nodeType":78},{},[11511],{"data":11512,"marks":11513,"value":416,"nodeType":82},{},[],{"data":11515,"content":11516,"nodeType":87},{},[11517],{"data":11518,"marks":11519,"value":423,"nodeType":82},{},[],{"metadata":11521,"sys":11524,"fields":11529},{"tags":11522,"concepts":11523},[],[],{"space":11525,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11527,"publishedVersion":62,"revision":44,"locale":29},{"sys":11526},{"type":12,"linkType":13,"id":14},{"sys":11528},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11530},{"url":439,"details":11531,"fileName":445,"contentType":446},{"size":441,"image":11532},{"width":443,"height":444},{"sys":11534,"fields":11537},{"id":11535,"createdAt":11536},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":11538,"slug":11539,"articleIntro":11538,"category":11540},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[11541],{"metadata":11542,"sys":11545,"fields":11552},{"tags":11543,"concepts":11544},[],[],{"space":11546,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11548,"publishedVersion":395,"revision":62,"contentType":11550,"locale":29},{"sys":11547},{"type":12,"linkType":13,"id":14},{"sys":11549},{"id":21,"type":12,"linkType":22},{"sys":11551},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11553,"metaTitle":405,"metaDescription":406,"mainTitle":11554,"subtitle":424,"heroImage":11569,"ctaButton":447,"ctaLink":448},[404],{"data":11555,"content":11556,"nodeType":74},{},[11557,11563],{"data":11558,"content":11559,"nodeType":78},{},[11560],{"data":11561,"marks":11562,"value":416,"nodeType":82},{},[],{"data":11564,"content":11565,"nodeType":87},{},[11566],{"data":11567,"marks":11568,"value":423,"nodeType":82},{},[],{"metadata":11570,"sys":11573,"fields":11578},{"tags":11571,"concepts":11572},[],[],{"space":11574,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11576,"publishedVersion":62,"revision":44,"locale":29},{"sys":11575},{"type":12,"linkType":13,"id":14},{"sys":11577},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11579},{"url":439,"details":11580,"fileName":445,"contentType":446},{"size":441,"image":11581},{"width":443,"height":444},{"sys":11583,"fields":11586},{"id":11584,"createdAt":11585},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":11587,"slug":11588,"articleIntro":11587,"category":11589},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[11590],{"metadata":11591,"sys":11594,"fields":11601},{"tags":11592,"concepts":11593},[],[],{"space":11595,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11597,"publishedVersion":395,"revision":62,"contentType":11599,"locale":29},{"sys":11596},{"type":12,"linkType":13,"id":14},{"sys":11598},{"id":21,"type":12,"linkType":22},{"sys":11600},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11602,"metaTitle":405,"metaDescription":406,"mainTitle":11603,"subtitle":424,"heroImage":11618,"ctaButton":447,"ctaLink":448},[404],{"data":11604,"content":11605,"nodeType":74},{},[11606,11612],{"data":11607,"content":11608,"nodeType":78},{},[11609],{"data":11610,"marks":11611,"value":416,"nodeType":82},{},[],{"data":11613,"content":11614,"nodeType":87},{},[11615],{"data":11616,"marks":11617,"value":423,"nodeType":82},{},[],{"metadata":11619,"sys":11622,"fields":11627},{"tags":11620,"concepts":11621},[],[],{"space":11623,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11625,"publishedVersion":62,"revision":44,"locale":29},{"sys":11624},{"type":12,"linkType":13,"id":14},{"sys":11626},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11628},{"url":439,"details":11629,"fileName":445,"contentType":446},{"size":441,"image":11630},{"width":443,"height":444},{"sys":11632,"fields":11635},{"id":11633,"createdAt":11634},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":11636,"slug":11637,"articleIntro":11636,"category":11638},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[11639],{"metadata":11640,"sys":11643,"fields":11650},{"tags":11641,"concepts":11642},[],[],{"space":11644,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11646,"publishedVersion":395,"revision":62,"contentType":11648,"locale":29},{"sys":11645},{"type":12,"linkType":13,"id":14},{"sys":11647},{"id":21,"type":12,"linkType":22},{"sys":11649},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11651,"metaTitle":405,"metaDescription":406,"mainTitle":11652,"subtitle":424,"heroImage":11667,"ctaButton":447,"ctaLink":448},[404],{"data":11653,"content":11654,"nodeType":74},{},[11655,11661],{"data":11656,"content":11657,"nodeType":78},{},[11658],{"data":11659,"marks":11660,"value":416,"nodeType":82},{},[],{"data":11662,"content":11663,"nodeType":87},{},[11664],{"data":11665,"marks":11666,"value":423,"nodeType":82},{},[],{"metadata":11668,"sys":11671,"fields":11676},{"tags":11669,"concepts":11670},[],[],{"space":11672,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11674,"publishedVersion":62,"revision":44,"locale":29},{"sys":11673},{"type":12,"linkType":13,"id":14},{"sys":11675},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11677},{"url":439,"details":11678,"fileName":445,"contentType":446},{"size":441,"image":11679},{"width":443,"height":444},{"sys":11681,"fields":11684},{"id":11682,"createdAt":11683},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":11685,"slug":11686,"articleIntro":-1,"category":11687},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[11688],{"metadata":11689,"sys":11692,"fields":11699},{"tags":11690,"concepts":11691},[],[],{"space":11693,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11695,"publishedVersion":395,"revision":62,"contentType":11697,"locale":29},{"sys":11694},{"type":12,"linkType":13,"id":14},{"sys":11696},{"id":21,"type":12,"linkType":22},{"sys":11698},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11700,"metaTitle":405,"metaDescription":406,"mainTitle":11701,"subtitle":424,"heroImage":11716,"ctaButton":447,"ctaLink":448},[404],{"data":11702,"content":11703,"nodeType":74},{},[11704,11710],{"data":11705,"content":11706,"nodeType":78},{},[11707],{"data":11708,"marks":11709,"value":416,"nodeType":82},{},[],{"data":11711,"content":11712,"nodeType":87},{},[11713],{"data":11714,"marks":11715,"value":423,"nodeType":82},{},[],{"metadata":11717,"sys":11720,"fields":11725},{"tags":11718,"concepts":11719},[],[],{"space":11721,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11723,"publishedVersion":62,"revision":44,"locale":29},{"sys":11722},{"type":12,"linkType":13,"id":14},{"sys":11724},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11726},{"url":439,"details":11727,"fileName":445,"contentType":446},{"size":441,"image":11728},{"width":443,"height":444},{"sys":11730,"fields":11733},{"id":11731,"createdAt":11732},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":11734,"slug":11735,"articleIntro":11734,"category":11736},"6097 - de marchandises","compte-6097-de-marchandises",[11737],{"metadata":11738,"sys":11741,"fields":11748},{"tags":11739,"concepts":11740},[],[],{"space":11742,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11744,"publishedVersion":395,"revision":62,"contentType":11746,"locale":29},{"sys":11743},{"type":12,"linkType":13,"id":14},{"sys":11745},{"id":21,"type":12,"linkType":22},{"sys":11747},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11749,"metaTitle":405,"metaDescription":406,"mainTitle":11750,"subtitle":424,"heroImage":11765,"ctaButton":447,"ctaLink":448},[404],{"data":11751,"content":11752,"nodeType":74},{},[11753,11759],{"data":11754,"content":11755,"nodeType":78},{},[11756],{"data":11757,"marks":11758,"value":416,"nodeType":82},{},[],{"data":11760,"content":11761,"nodeType":87},{},[11762],{"data":11763,"marks":11764,"value":423,"nodeType":82},{},[],{"metadata":11766,"sys":11769,"fields":11774},{"tags":11767,"concepts":11768},[],[],{"space":11770,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11772,"publishedVersion":62,"revision":44,"locale":29},{"sys":11771},{"type":12,"linkType":13,"id":14},{"sys":11773},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11775},{"url":439,"details":11776,"fileName":445,"contentType":446},{"size":441,"image":11777},{"width":443,"height":444},{"sys":11779,"fields":11782},{"id":11780,"createdAt":11781},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":11783,"slug":11784,"articleIntro":11783,"category":11785},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[11786],{"metadata":11787,"sys":11790,"fields":11797},{"tags":11788,"concepts":11789},[],[],{"space":11791,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11793,"publishedVersion":395,"revision":62,"contentType":11795,"locale":29},{"sys":11792},{"type":12,"linkType":13,"id":14},{"sys":11794},{"id":21,"type":12,"linkType":22},{"sys":11796},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11798,"metaTitle":405,"metaDescription":406,"mainTitle":11799,"subtitle":424,"heroImage":11814,"ctaButton":447,"ctaLink":448},[404],{"data":11800,"content":11801,"nodeType":74},{},[11802,11808],{"data":11803,"content":11804,"nodeType":78},{},[11805],{"data":11806,"marks":11807,"value":416,"nodeType":82},{},[],{"data":11809,"content":11810,"nodeType":87},{},[11811],{"data":11812,"marks":11813,"value":423,"nodeType":82},{},[],{"metadata":11815,"sys":11818,"fields":11823},{"tags":11816,"concepts":11817},[],[],{"space":11819,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11821,"publishedVersion":62,"revision":44,"locale":29},{"sys":11820},{"type":12,"linkType":13,"id":14},{"sys":11822},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11824},{"url":439,"details":11825,"fileName":445,"contentType":446},{"size":441,"image":11826},{"width":443,"height":444},{"sys":11828,"fields":11831},{"id":11829,"createdAt":11830},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":11832,"slug":11833,"articleIntro":11832,"category":11834},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[11835],{"metadata":11836,"sys":11839,"fields":11846},{"tags":11837,"concepts":11838},[],[],{"space":11840,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11842,"publishedVersion":395,"revision":62,"contentType":11844,"locale":29},{"sys":11841},{"type":12,"linkType":13,"id":14},{"sys":11843},{"id":21,"type":12,"linkType":22},{"sys":11845},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11847,"metaTitle":405,"metaDescription":406,"mainTitle":11848,"subtitle":424,"heroImage":11863,"ctaButton":447,"ctaLink":448},[404],{"data":11849,"content":11850,"nodeType":74},{},[11851,11857],{"data":11852,"content":11853,"nodeType":78},{},[11854],{"data":11855,"marks":11856,"value":416,"nodeType":82},{},[],{"data":11858,"content":11859,"nodeType":87},{},[11860],{"data":11861,"marks":11862,"value":423,"nodeType":82},{},[],{"metadata":11864,"sys":11867,"fields":11872},{"tags":11865,"concepts":11866},[],[],{"space":11868,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11870,"publishedVersion":62,"revision":44,"locale":29},{"sys":11869},{"type":12,"linkType":13,"id":14},{"sys":11871},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11873},{"url":439,"details":11874,"fileName":445,"contentType":446},{"size":441,"image":11875},{"width":443,"height":444},{"sys":11877,"fields":11880},{"id":11878,"createdAt":11879},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":11881,"slug":11882,"articleIntro":11881,"category":11883},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[11884],{"metadata":11885,"sys":11888,"fields":11895},{"tags":11886,"concepts":11887},[],[],{"space":11889,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11891,"publishedVersion":395,"revision":62,"contentType":11893,"locale":29},{"sys":11890},{"type":12,"linkType":13,"id":14},{"sys":11892},{"id":21,"type":12,"linkType":22},{"sys":11894},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11896,"metaTitle":405,"metaDescription":406,"mainTitle":11897,"subtitle":424,"heroImage":11912,"ctaButton":447,"ctaLink":448},[404],{"data":11898,"content":11899,"nodeType":74},{},[11900,11906],{"data":11901,"content":11902,"nodeType":78},{},[11903],{"data":11904,"marks":11905,"value":416,"nodeType":82},{},[],{"data":11907,"content":11908,"nodeType":87},{},[11909],{"data":11910,"marks":11911,"value":423,"nodeType":82},{},[],{"metadata":11913,"sys":11916,"fields":11921},{"tags":11914,"concepts":11915},[],[],{"space":11917,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11919,"publishedVersion":62,"revision":44,"locale":29},{"sys":11918},{"type":12,"linkType":13,"id":14},{"sys":11920},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11922},{"url":439,"details":11923,"fileName":445,"contentType":446},{"size":441,"image":11924},{"width":443,"height":444},{"sys":11926,"fields":11929},{"id":11927,"createdAt":11928},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":11930,"slug":11931,"articleIntro":11930,"category":11932},"Compte 101 - Capital","compte-101-capital",[11933],{"metadata":11934,"sys":11937,"fields":11944},{"tags":11935,"concepts":11936},[],[],{"space":11938,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11940,"publishedVersion":395,"revision":62,"contentType":11942,"locale":29},{"sys":11939},{"type":12,"linkType":13,"id":14},{"sys":11941},{"id":21,"type":12,"linkType":22},{"sys":11943},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11945,"metaTitle":405,"metaDescription":406,"mainTitle":11946,"subtitle":424,"heroImage":11961,"ctaButton":447,"ctaLink":448},[404],{"data":11947,"content":11948,"nodeType":74},{},[11949,11955],{"data":11950,"content":11951,"nodeType":78},{},[11952],{"data":11953,"marks":11954,"value":416,"nodeType":82},{},[],{"data":11956,"content":11957,"nodeType":87},{},[11958],{"data":11959,"marks":11960,"value":423,"nodeType":82},{},[],{"metadata":11962,"sys":11965,"fields":11970},{"tags":11963,"concepts":11964},[],[],{"space":11966,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11968,"publishedVersion":62,"revision":44,"locale":29},{"sys":11967},{"type":12,"linkType":13,"id":14},{"sys":11969},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11971},{"url":439,"details":11972,"fileName":445,"contentType":446},{"size":441,"image":11973},{"width":443,"height":444},{"sys":11975,"fields":11978},{"id":11976,"createdAt":11977},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":11979,"slug":11980,"articleIntro":11979,"category":11981},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[11982],{"metadata":11983,"sys":11986,"fields":11993},{"tags":11984,"concepts":11985},[],[],{"space":11987,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11989,"publishedVersion":395,"revision":62,"contentType":11991,"locale":29},{"sys":11988},{"type":12,"linkType":13,"id":14},{"sys":11990},{"id":21,"type":12,"linkType":22},{"sys":11992},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11994,"metaTitle":405,"metaDescription":406,"mainTitle":11995,"subtitle":424,"heroImage":12010,"ctaButton":447,"ctaLink":448},[404],{"data":11996,"content":11997,"nodeType":74},{},[11998,12004],{"data":11999,"content":12000,"nodeType":78},{},[12001],{"data":12002,"marks":12003,"value":416,"nodeType":82},{},[],{"data":12005,"content":12006,"nodeType":87},{},[12007],{"data":12008,"marks":12009,"value":423,"nodeType":82},{},[],{"metadata":12011,"sys":12014,"fields":12019},{"tags":12012,"concepts":12013},[],[],{"space":12015,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12017,"publishedVersion":62,"revision":44,"locale":29},{"sys":12016},{"type":12,"linkType":13,"id":14},{"sys":12018},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12020},{"url":439,"details":12021,"fileName":445,"contentType":446},{"size":441,"image":12022},{"width":443,"height":444},{"sys":12024,"fields":12027},{"id":12025,"createdAt":12026},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":12028,"slug":12029,"articleIntro":12028,"category":12030},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[12031],{"metadata":12032,"sys":12035,"fields":12042},{"tags":12033,"concepts":12034},[],[],{"space":12036,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12038,"publishedVersion":395,"revision":62,"contentType":12040,"locale":29},{"sys":12037},{"type":12,"linkType":13,"id":14},{"sys":12039},{"id":21,"type":12,"linkType":22},{"sys":12041},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12043,"metaTitle":405,"metaDescription":406,"mainTitle":12044,"subtitle":424,"heroImage":12059,"ctaButton":447,"ctaLink":448},[404],{"data":12045,"content":12046,"nodeType":74},{},[12047,12053],{"data":12048,"content":12049,"nodeType":78},{},[12050],{"data":12051,"marks":12052,"value":416,"nodeType":82},{},[],{"data":12054,"content":12055,"nodeType":87},{},[12056],{"data":12057,"marks":12058,"value":423,"nodeType":82},{},[],{"metadata":12060,"sys":12063,"fields":12068},{"tags":12061,"concepts":12062},[],[],{"space":12064,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12066,"publishedVersion":62,"revision":44,"locale":29},{"sys":12065},{"type":12,"linkType":13,"id":14},{"sys":12067},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12069},{"url":439,"details":12070,"fileName":445,"contentType":446},{"size":441,"image":12071},{"width":443,"height":444},{"sys":12073,"fields":12076},{"id":12074,"createdAt":12075},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":12077,"slug":12078,"articleIntro":12077,"category":12079},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[12080],{"metadata":12081,"sys":12084,"fields":12091},{"tags":12082,"concepts":12083},[],[],{"space":12085,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12087,"publishedVersion":395,"revision":62,"contentType":12089,"locale":29},{"sys":12086},{"type":12,"linkType":13,"id":14},{"sys":12088},{"id":21,"type":12,"linkType":22},{"sys":12090},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12092,"metaTitle":405,"metaDescription":406,"mainTitle":12093,"subtitle":424,"heroImage":12108,"ctaButton":447,"ctaLink":448},[404],{"data":12094,"content":12095,"nodeType":74},{},[12096,12102],{"data":12097,"content":12098,"nodeType":78},{},[12099],{"data":12100,"marks":12101,"value":416,"nodeType":82},{},[],{"data":12103,"content":12104,"nodeType":87},{},[12105],{"data":12106,"marks":12107,"value":423,"nodeType":82},{},[],{"metadata":12109,"sys":12112,"fields":12117},{"tags":12110,"concepts":12111},[],[],{"space":12113,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12115,"publishedVersion":62,"revision":44,"locale":29},{"sys":12114},{"type":12,"linkType":13,"id":14},{"sys":12116},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12118},{"url":439,"details":12119,"fileName":445,"contentType":446},{"size":441,"image":12120},{"width":443,"height":444},{"sys":12122,"fields":12125},{"id":12123,"createdAt":12124},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":12126,"slug":12127,"articleIntro":12126,"category":12128},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[12129],{"metadata":12130,"sys":12133,"fields":12140},{"tags":12131,"concepts":12132},[],[],{"space":12134,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12136,"publishedVersion":395,"revision":62,"contentType":12138,"locale":29},{"sys":12135},{"type":12,"linkType":13,"id":14},{"sys":12137},{"id":21,"type":12,"linkType":22},{"sys":12139},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12141,"metaTitle":405,"metaDescription":406,"mainTitle":12142,"subtitle":424,"heroImage":12157,"ctaButton":447,"ctaLink":448},[404],{"data":12143,"content":12144,"nodeType":74},{},[12145,12151],{"data":12146,"content":12147,"nodeType":78},{},[12148],{"data":12149,"marks":12150,"value":416,"nodeType":82},{},[],{"data":12152,"content":12153,"nodeType":87},{},[12154],{"data":12155,"marks":12156,"value":423,"nodeType":82},{},[],{"metadata":12158,"sys":12161,"fields":12166},{"tags":12159,"concepts":12160},[],[],{"space":12162,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12164,"publishedVersion":62,"revision":44,"locale":29},{"sys":12163},{"type":12,"linkType":13,"id":14},{"sys":12165},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12167},{"url":439,"details":12168,"fileName":445,"contentType":446},{"size":441,"image":12169},{"width":443,"height":444},{"sys":12171,"fields":12174},{"id":12172,"createdAt":12173},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":12175,"slug":12176,"articleIntro":12175,"category":12177},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[12178],{"metadata":12179,"sys":12182,"fields":12189},{"tags":12180,"concepts":12181},[],[],{"space":12183,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12185,"publishedVersion":395,"revision":62,"contentType":12187,"locale":29},{"sys":12184},{"type":12,"linkType":13,"id":14},{"sys":12186},{"id":21,"type":12,"linkType":22},{"sys":12188},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12190,"metaTitle":405,"metaDescription":406,"mainTitle":12191,"subtitle":424,"heroImage":12206,"ctaButton":447,"ctaLink":448},[404],{"data":12192,"content":12193,"nodeType":74},{},[12194,12200],{"data":12195,"content":12196,"nodeType":78},{},[12197],{"data":12198,"marks":12199,"value":416,"nodeType":82},{},[],{"data":12201,"content":12202,"nodeType":87},{},[12203],{"data":12204,"marks":12205,"value":423,"nodeType":82},{},[],{"metadata":12207,"sys":12210,"fields":12215},{"tags":12208,"concepts":12209},[],[],{"space":12211,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12213,"publishedVersion":62,"revision":44,"locale":29},{"sys":12212},{"type":12,"linkType":13,"id":14},{"sys":12214},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12216},{"url":439,"details":12217,"fileName":445,"contentType":446},{"size":441,"image":12218},{"width":443,"height":444},{"sys":12220,"fields":12223},{"id":12221,"createdAt":12222},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":12224,"slug":12225,"articleIntro":-1,"category":12226},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[12227],{"metadata":12228,"sys":12231,"fields":12238},{"tags":12229,"concepts":12230},[],[],{"space":12232,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12234,"publishedVersion":395,"revision":62,"contentType":12236,"locale":29},{"sys":12233},{"type":12,"linkType":13,"id":14},{"sys":12235},{"id":21,"type":12,"linkType":22},{"sys":12237},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12239,"metaTitle":405,"metaDescription":406,"mainTitle":12240,"subtitle":424,"heroImage":12255,"ctaButton":447,"ctaLink":448},[404],{"data":12241,"content":12242,"nodeType":74},{},[12243,12249],{"data":12244,"content":12245,"nodeType":78},{},[12246],{"data":12247,"marks":12248,"value":416,"nodeType":82},{},[],{"data":12250,"content":12251,"nodeType":87},{},[12252],{"data":12253,"marks":12254,"value":423,"nodeType":82},{},[],{"metadata":12256,"sys":12259,"fields":12264},{"tags":12257,"concepts":12258},[],[],{"space":12260,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12262,"publishedVersion":62,"revision":44,"locale":29},{"sys":12261},{"type":12,"linkType":13,"id":14},{"sys":12263},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12265},{"url":439,"details":12266,"fileName":445,"contentType":446},{"size":441,"image":12267},{"width":443,"height":444},{"sys":12269,"fields":12272},{"id":12270,"createdAt":12271},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":12273,"slug":12274,"articleIntro":12273,"category":12275},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[12276],{"metadata":12277,"sys":12280,"fields":12287},{"tags":12278,"concepts":12279},[],[],{"space":12281,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12283,"publishedVersion":395,"revision":62,"contentType":12285,"locale":29},{"sys":12282},{"type":12,"linkType":13,"id":14},{"sys":12284},{"id":21,"type":12,"linkType":22},{"sys":12286},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12288,"metaTitle":405,"metaDescription":406,"mainTitle":12289,"subtitle":424,"heroImage":12304,"ctaButton":447,"ctaLink":448},[404],{"data":12290,"content":12291,"nodeType":74},{},[12292,12298],{"data":12293,"content":12294,"nodeType":78},{},[12295],{"data":12296,"marks":12297,"value":416,"nodeType":82},{},[],{"data":12299,"content":12300,"nodeType":87},{},[12301],{"data":12302,"marks":12303,"value":423,"nodeType":82},{},[],{"metadata":12305,"sys":12308,"fields":12313},{"tags":12306,"concepts":12307},[],[],{"space":12309,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12311,"publishedVersion":62,"revision":44,"locale":29},{"sys":12310},{"type":12,"linkType":13,"id":14},{"sys":12312},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12314},{"url":439,"details":12315,"fileName":445,"contentType":446},{"size":441,"image":12316},{"width":443,"height":444},{"sys":12318,"fields":12321},{"id":12319,"createdAt":12320},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":12322,"slug":12323,"articleIntro":12322,"category":12324},"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",[12325],{"metadata":12326,"sys":12329,"fields":12336},{"tags":12327,"concepts":12328},[],[],{"space":12330,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12332,"publishedVersion":395,"revision":62,"contentType":12334,"locale":29},{"sys":12331},{"type":12,"linkType":13,"id":14},{"sys":12333},{"id":21,"type":12,"linkType":22},{"sys":12335},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12337,"metaTitle":405,"metaDescription":406,"mainTitle":12338,"subtitle":424,"heroImage":12353,"ctaButton":447,"ctaLink":448},[404],{"data":12339,"content":12340,"nodeType":74},{},[12341,12347],{"data":12342,"content":12343,"nodeType":78},{},[12344],{"data":12345,"marks":12346,"value":416,"nodeType":82},{},[],{"data":12348,"content":12349,"nodeType":87},{},[12350],{"data":12351,"marks":12352,"value":423,"nodeType":82},{},[],{"metadata":12354,"sys":12357,"fields":12362},{"tags":12355,"concepts":12356},[],[],{"space":12358,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12360,"publishedVersion":62,"revision":44,"locale":29},{"sys":12359},{"type":12,"linkType":13,"id":14},{"sys":12361},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12363},{"url":439,"details":12364,"fileName":445,"contentType":446},{"size":441,"image":12365},{"width":443,"height":444},{"sys":12367,"fields":12370},{"id":12368,"createdAt":12369},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":12371,"slug":12372,"articleIntro":12371,"category":12373},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[12374],{"metadata":12375,"sys":12378,"fields":12385},{"tags":12376,"concepts":12377},[],[],{"space":12379,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12381,"publishedVersion":395,"revision":62,"contentType":12383,"locale":29},{"sys":12380},{"type":12,"linkType":13,"id":14},{"sys":12382},{"id":21,"type":12,"linkType":22},{"sys":12384},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12386,"metaTitle":405,"metaDescription":406,"mainTitle":12387,"subtitle":424,"heroImage":12402,"ctaButton":447,"ctaLink":448},[404],{"data":12388,"content":12389,"nodeType":74},{},[12390,12396],{"data":12391,"content":12392,"nodeType":78},{},[12393],{"data":12394,"marks":12395,"value":416,"nodeType":82},{},[],{"data":12397,"content":12398,"nodeType":87},{},[12399],{"data":12400,"marks":12401,"value":423,"nodeType":82},{},[],{"metadata":12403,"sys":12406,"fields":12411},{"tags":12404,"concepts":12405},[],[],{"space":12407,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12409,"publishedVersion":62,"revision":44,"locale":29},{"sys":12408},{"type":12,"linkType":13,"id":14},{"sys":12410},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12412},{"url":439,"details":12413,"fileName":445,"contentType":446},{"size":441,"image":12414},{"width":443,"height":444},{"sys":12416,"fields":12419},{"id":12417,"createdAt":12418},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":12420,"slug":12421,"articleIntro":12420,"category":12422},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[12423],{"metadata":12424,"sys":12427,"fields":12434},{"tags":12425,"concepts":12426},[],[],{"space":12428,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12430,"publishedVersion":395,"revision":62,"contentType":12432,"locale":29},{"sys":12429},{"type":12,"linkType":13,"id":14},{"sys":12431},{"id":21,"type":12,"linkType":22},{"sys":12433},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12435,"metaTitle":405,"metaDescription":406,"mainTitle":12436,"subtitle":424,"heroImage":12451,"ctaButton":447,"ctaLink":448},[404],{"data":12437,"content":12438,"nodeType":74},{},[12439,12445],{"data":12440,"content":12441,"nodeType":78},{},[12442],{"data":12443,"marks":12444,"value":416,"nodeType":82},{},[],{"data":12446,"content":12447,"nodeType":87},{},[12448],{"data":12449,"marks":12450,"value":423,"nodeType":82},{},[],{"metadata":12452,"sys":12455,"fields":12460},{"tags":12453,"concepts":12454},[],[],{"space":12456,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12458,"publishedVersion":62,"revision":44,"locale":29},{"sys":12457},{"type":12,"linkType":13,"id":14},{"sys":12459},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12461},{"url":439,"details":12462,"fileName":445,"contentType":446},{"size":441,"image":12463},{"width":443,"height":444},{"sys":12465,"fields":12468},{"id":12466,"createdAt":12467},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":12469,"slug":12470,"articleIntro":-1,"category":12471},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[12472],{"metadata":12473,"sys":12476,"fields":12483},{"tags":12474,"concepts":12475},[],[],{"space":12477,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12479,"publishedVersion":395,"revision":62,"contentType":12481,"locale":29},{"sys":12478},{"type":12,"linkType":13,"id":14},{"sys":12480},{"id":21,"type":12,"linkType":22},{"sys":12482},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12484,"metaTitle":405,"metaDescription":406,"mainTitle":12485,"subtitle":424,"heroImage":12500,"ctaButton":447,"ctaLink":448},[404],{"data":12486,"content":12487,"nodeType":74},{},[12488,12494],{"data":12489,"content":12490,"nodeType":78},{},[12491],{"data":12492,"marks":12493,"value":416,"nodeType":82},{},[],{"data":12495,"content":12496,"nodeType":87},{},[12497],{"data":12498,"marks":12499,"value":423,"nodeType":82},{},[],{"metadata":12501,"sys":12504,"fields":12509},{"tags":12502,"concepts":12503},[],[],{"space":12505,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12507,"publishedVersion":62,"revision":44,"locale":29},{"sys":12506},{"type":12,"linkType":13,"id":14},{"sys":12508},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12510},{"url":439,"details":12511,"fileName":445,"contentType":446},{"size":441,"image":12512},{"width":443,"height":444},{"sys":12514,"fields":12517},{"id":12515,"createdAt":12516},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":12518,"slug":12519,"articleIntro":12518,"category":12520},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[12521],{"metadata":12522,"sys":12525,"fields":12532},{"tags":12523,"concepts":12524},[],[],{"space":12526,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12528,"publishedVersion":395,"revision":62,"contentType":12530,"locale":29},{"sys":12527},{"type":12,"linkType":13,"id":14},{"sys":12529},{"id":21,"type":12,"linkType":22},{"sys":12531},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12533,"metaTitle":405,"metaDescription":406,"mainTitle":12534,"subtitle":424,"heroImage":12549,"ctaButton":447,"ctaLink":448},[404],{"data":12535,"content":12536,"nodeType":74},{},[12537,12543],{"data":12538,"content":12539,"nodeType":78},{},[12540],{"data":12541,"marks":12542,"value":416,"nodeType":82},{},[],{"data":12544,"content":12545,"nodeType":87},{},[12546],{"data":12547,"marks":12548,"value":423,"nodeType":82},{},[],{"metadata":12550,"sys":12553,"fields":12558},{"tags":12551,"concepts":12552},[],[],{"space":12554,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12556,"publishedVersion":62,"revision":44,"locale":29},{"sys":12555},{"type":12,"linkType":13,"id":14},{"sys":12557},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12559},{"url":439,"details":12560,"fileName":445,"contentType":446},{"size":441,"image":12561},{"width":443,"height":444},{"sys":12563,"fields":12566},{"id":12564,"createdAt":12565},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":12567,"slug":12568,"articleIntro":12567,"category":12569},"Compte 60 - Achats","compte-60-achats",[12570],{"metadata":12571,"sys":12574,"fields":12581},{"tags":12572,"concepts":12573},[],[],{"space":12575,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12577,"publishedVersion":395,"revision":62,"contentType":12579,"locale":29},{"sys":12576},{"type":12,"linkType":13,"id":14},{"sys":12578},{"id":21,"type":12,"linkType":22},{"sys":12580},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12582,"metaTitle":405,"metaDescription":406,"mainTitle":12583,"subtitle":424,"heroImage":12598,"ctaButton":447,"ctaLink":448},[404],{"data":12584,"content":12585,"nodeType":74},{},[12586,12592],{"data":12587,"content":12588,"nodeType":78},{},[12589],{"data":12590,"marks":12591,"value":416,"nodeType":82},{},[],{"data":12593,"content":12594,"nodeType":87},{},[12595],{"data":12596,"marks":12597,"value":423,"nodeType":82},{},[],{"metadata":12599,"sys":12602,"fields":12607},{"tags":12600,"concepts":12601},[],[],{"space":12603,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12605,"publishedVersion":62,"revision":44,"locale":29},{"sys":12604},{"type":12,"linkType":13,"id":14},{"sys":12606},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12608},{"url":439,"details":12609,"fileName":445,"contentType":446},{"size":441,"image":12610},{"width":443,"height":444},{"sys":12612,"fields":12615},{"id":12613,"createdAt":12614},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":12616,"slug":12617,"articleIntro":-1,"category":12618},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[12619],{"metadata":12620,"sys":12623,"fields":12630},{"tags":12621,"concepts":12622},[],[],{"space":12624,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12626,"publishedVersion":395,"revision":62,"contentType":12628,"locale":29},{"sys":12625},{"type":12,"linkType":13,"id":14},{"sys":12627},{"id":21,"type":12,"linkType":22},{"sys":12629},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12631,"metaTitle":405,"metaDescription":406,"mainTitle":12632,"subtitle":424,"heroImage":12647,"ctaButton":447,"ctaLink":448},[404],{"data":12633,"content":12634,"nodeType":74},{},[12635,12641],{"data":12636,"content":12637,"nodeType":78},{},[12638],{"data":12639,"marks":12640,"value":416,"nodeType":82},{},[],{"data":12642,"content":12643,"nodeType":87},{},[12644],{"data":12645,"marks":12646,"value":423,"nodeType":82},{},[],{"metadata":12648,"sys":12651,"fields":12656},{"tags":12649,"concepts":12650},[],[],{"space":12652,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12654,"publishedVersion":62,"revision":44,"locale":29},{"sys":12653},{"type":12,"linkType":13,"id":14},{"sys":12655},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12657},{"url":439,"details":12658,"fileName":445,"contentType":446},{"size":441,"image":12659},{"width":443,"height":444},{"sys":12661,"fields":12664},{"id":12662,"createdAt":12663},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":12665,"slug":12666,"articleIntro":-1,"category":12667},"Compte 411 - Clients","compte-411-clients",[12668],{"metadata":12669,"sys":12672,"fields":12679},{"tags":12670,"concepts":12671},[],[],{"space":12673,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12675,"publishedVersion":395,"revision":62,"contentType":12677,"locale":29},{"sys":12674},{"type":12,"linkType":13,"id":14},{"sys":12676},{"id":21,"type":12,"linkType":22},{"sys":12678},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12680,"metaTitle":405,"metaDescription":406,"mainTitle":12681,"subtitle":424,"heroImage":12696,"ctaButton":447,"ctaLink":448},[404],{"data":12682,"content":12683,"nodeType":74},{},[12684,12690],{"data":12685,"content":12686,"nodeType":78},{},[12687],{"data":12688,"marks":12689,"value":416,"nodeType":82},{},[],{"data":12691,"content":12692,"nodeType":87},{},[12693],{"data":12694,"marks":12695,"value":423,"nodeType":82},{},[],{"metadata":12697,"sys":12700,"fields":12705},{"tags":12698,"concepts":12699},[],[],{"space":12701,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12703,"publishedVersion":62,"revision":44,"locale":29},{"sys":12702},{"type":12,"linkType":13,"id":14},{"sys":12704},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12706},{"url":439,"details":12707,"fileName":445,"contentType":446},{"size":441,"image":12708},{"width":443,"height":444},{"sys":12710,"fields":12712},{"id":12711,"createdAt":10163},"7GH5W3gIeo0kaxv4wDjiev",{"title":12713,"slug":12714,"articleIntro":12713,"category":12715},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[12716],{"metadata":12717,"sys":12720,"fields":12727},{"tags":12718,"concepts":12719},[],[],{"space":12721,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12723,"publishedVersion":395,"revision":62,"contentType":12725,"locale":29},{"sys":12722},{"type":12,"linkType":13,"id":14},{"sys":12724},{"id":21,"type":12,"linkType":22},{"sys":12726},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12728,"metaTitle":405,"metaDescription":406,"mainTitle":12729,"subtitle":424,"heroImage":12744,"ctaButton":447,"ctaLink":448},[404],{"data":12730,"content":12731,"nodeType":74},{},[12732,12738],{"data":12733,"content":12734,"nodeType":78},{},[12735],{"data":12736,"marks":12737,"value":416,"nodeType":82},{},[],{"data":12739,"content":12740,"nodeType":87},{},[12741],{"data":12742,"marks":12743,"value":423,"nodeType":82},{},[],{"metadata":12745,"sys":12748,"fields":12753},{"tags":12746,"concepts":12747},[],[],{"space":12749,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12751,"publishedVersion":62,"revision":44,"locale":29},{"sys":12750},{"type":12,"linkType":13,"id":14},{"sys":12752},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12754},{"url":439,"details":12755,"fileName":445,"contentType":446},{"size":441,"image":12756},{"width":443,"height":444},{"sys":12758,"fields":12761},{"id":12759,"createdAt":12760},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":12762,"slug":12763,"articleIntro":12762,"category":12764},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[12765],{"metadata":12766,"sys":12769,"fields":12776},{"tags":12767,"concepts":12768},[],[],{"space":12770,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12772,"publishedVersion":395,"revision":62,"contentType":12774,"locale":29},{"sys":12771},{"type":12,"linkType":13,"id":14},{"sys":12773},{"id":21,"type":12,"linkType":22},{"sys":12775},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12777,"metaTitle":405,"metaDescription":406,"mainTitle":12778,"subtitle":424,"heroImage":12793,"ctaButton":447,"ctaLink":448},[404],{"data":12779,"content":12780,"nodeType":74},{},[12781,12787],{"data":12782,"content":12783,"nodeType":78},{},[12784],{"data":12785,"marks":12786,"value":416,"nodeType":82},{},[],{"data":12788,"content":12789,"nodeType":87},{},[12790],{"data":12791,"marks":12792,"value":423,"nodeType":82},{},[],{"metadata":12794,"sys":12797,"fields":12802},{"tags":12795,"concepts":12796},[],[],{"space":12798,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12800,"publishedVersion":62,"revision":44,"locale":29},{"sys":12799},{"type":12,"linkType":13,"id":14},{"sys":12801},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12803},{"url":439,"details":12804,"fileName":445,"contentType":446},{"size":441,"image":12805},{"width":443,"height":444},{"sys":12807,"fields":12810},{"id":12808,"createdAt":12809},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":12811,"slug":12812,"articleIntro":12811,"category":12813},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[12814],{"metadata":12815,"sys":12818,"fields":12825},{"tags":12816,"concepts":12817},[],[],{"space":12819,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12821,"publishedVersion":395,"revision":62,"contentType":12823,"locale":29},{"sys":12820},{"type":12,"linkType":13,"id":14},{"sys":12822},{"id":21,"type":12,"linkType":22},{"sys":12824},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12826,"metaTitle":405,"metaDescription":406,"mainTitle":12827,"subtitle":424,"heroImage":12842,"ctaButton":447,"ctaLink":448},[404],{"data":12828,"content":12829,"nodeType":74},{},[12830,12836],{"data":12831,"content":12832,"nodeType":78},{},[12833],{"data":12834,"marks":12835,"value":416,"nodeType":82},{},[],{"data":12837,"content":12838,"nodeType":87},{},[12839],{"data":12840,"marks":12841,"value":423,"nodeType":82},{},[],{"metadata":12843,"sys":12846,"fields":12851},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12849,"publishedVersion":62,"revision":44,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12852},{"url":439,"details":12853,"fileName":445,"contentType":446},{"size":441,"image":12854},{"width":443,"height":444},{"sys":12856,"fields":12859},{"id":12857,"createdAt":12858},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":12860,"slug":12861,"articleIntro":12860,"category":12862},"355 - Produits finis","compte-355-produits-finis",[12863],{"metadata":12864,"sys":12867,"fields":12874},{"tags":12865,"concepts":12866},[],[],{"space":12868,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12870,"publishedVersion":395,"revision":62,"contentType":12872,"locale":29},{"sys":12869},{"type":12,"linkType":13,"id":14},{"sys":12871},{"id":21,"type":12,"linkType":22},{"sys":12873},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12875,"metaTitle":405,"metaDescription":406,"mainTitle":12876,"subtitle":424,"heroImage":12891,"ctaButton":447,"ctaLink":448},[404],{"data":12877,"content":12878,"nodeType":74},{},[12879,12885],{"data":12880,"content":12881,"nodeType":78},{},[12882],{"data":12883,"marks":12884,"value":416,"nodeType":82},{},[],{"data":12886,"content":12887,"nodeType":87},{},[12888],{"data":12889,"marks":12890,"value":423,"nodeType":82},{},[],{"metadata":12892,"sys":12895,"fields":12900},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12898,"publishedVersion":62,"revision":44,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12901},{"url":439,"details":12902,"fileName":445,"contentType":446},{"size":441,"image":12903},{"width":443,"height":444},{"sys":12905,"fields":12908},{"id":12906,"createdAt":12907},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":12909,"slug":12910,"articleIntro":-1,"category":12911},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[12912],{"metadata":12913,"sys":12916,"fields":12923},{"tags":12914,"concepts":12915},[],[],{"space":12917,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12919,"publishedVersion":395,"revision":62,"contentType":12921,"locale":29},{"sys":12918},{"type":12,"linkType":13,"id":14},{"sys":12920},{"id":21,"type":12,"linkType":22},{"sys":12922},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12924,"metaTitle":405,"metaDescription":406,"mainTitle":12925,"subtitle":424,"heroImage":12940,"ctaButton":447,"ctaLink":448},[404],{"data":12926,"content":12927,"nodeType":74},{},[12928,12934],{"data":12929,"content":12930,"nodeType":78},{},[12931],{"data":12932,"marks":12933,"value":416,"nodeType":82},{},[],{"data":12935,"content":12936,"nodeType":87},{},[12937],{"data":12938,"marks":12939,"value":423,"nodeType":82},{},[],{"metadata":12941,"sys":12944,"fields":12949},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12947,"publishedVersion":62,"revision":44,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12950},{"url":439,"details":12951,"fileName":445,"contentType":446},{"size":441,"image":12952},{"width":443,"height":444},{"sys":12954,"fields":12957},{"id":12955,"createdAt":12956},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":12958,"slug":12959,"articleIntro":-1,"category":12960},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[12961],{"metadata":12962,"sys":12965,"fields":12972},{"tags":12963,"concepts":12964},[],[],{"space":12966,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12968,"publishedVersion":395,"revision":62,"contentType":12970,"locale":29},{"sys":12967},{"type":12,"linkType":13,"id":14},{"sys":12969},{"id":21,"type":12,"linkType":22},{"sys":12971},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12973,"metaTitle":405,"metaDescription":406,"mainTitle":12974,"subtitle":424,"heroImage":12989,"ctaButton":447,"ctaLink":448},[404],{"data":12975,"content":12976,"nodeType":74},{},[12977,12983],{"data":12978,"content":12979,"nodeType":78},{},[12980],{"data":12981,"marks":12982,"value":416,"nodeType":82},{},[],{"data":12984,"content":12985,"nodeType":87},{},[12986],{"data":12987,"marks":12988,"value":423,"nodeType":82},{},[],{"metadata":12990,"sys":12993,"fields":12998},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12996,"publishedVersion":62,"revision":44,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12999},{"url":439,"details":13000,"fileName":445,"contentType":446},{"size":441,"image":13001},{"width":443,"height":444},{"sys":13003,"fields":13006},{"id":13004,"createdAt":13005},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":13007,"slug":13008,"articleIntro":13007,"category":13009},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[13010],{"metadata":13011,"sys":13014,"fields":13021},{"tags":13012,"concepts":13013},[],[],{"space":13015,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13017,"publishedVersion":395,"revision":62,"contentType":13019,"locale":29},{"sys":13016},{"type":12,"linkType":13,"id":14},{"sys":13018},{"id":21,"type":12,"linkType":22},{"sys":13020},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13022,"metaTitle":405,"metaDescription":406,"mainTitle":13023,"subtitle":424,"heroImage":13038,"ctaButton":447,"ctaLink":448},[404],{"data":13024,"content":13025,"nodeType":74},{},[13026,13032],{"data":13027,"content":13028,"nodeType":78},{},[13029],{"data":13030,"marks":13031,"value":416,"nodeType":82},{},[],{"data":13033,"content":13034,"nodeType":87},{},[13035],{"data":13036,"marks":13037,"value":423,"nodeType":82},{},[],{"metadata":13039,"sys":13042,"fields":13047},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13045,"publishedVersion":62,"revision":44,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13048},{"url":439,"details":13049,"fileName":445,"contentType":446},{"size":441,"image":13050},{"width":443,"height":444},{"sys":13052,"fields":13055},{"id":13053,"createdAt":13054},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":13056,"slug":13057,"articleIntro":-1,"category":13058},"Compte 512 - Banques","compte-512-banques",[13059],{"metadata":13060,"sys":13063,"fields":13070},{"tags":13061,"concepts":13062},[],[],{"space":13064,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13066,"publishedVersion":395,"revision":62,"contentType":13068,"locale":29},{"sys":13065},{"type":12,"linkType":13,"id":14},{"sys":13067},{"id":21,"type":12,"linkType":22},{"sys":13069},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13071,"metaTitle":405,"metaDescription":406,"mainTitle":13072,"subtitle":424,"heroImage":13087,"ctaButton":447,"ctaLink":448},[404],{"data":13073,"content":13074,"nodeType":74},{},[13075,13081],{"data":13076,"content":13077,"nodeType":78},{},[13078],{"data":13079,"marks":13080,"value":416,"nodeType":82},{},[],{"data":13082,"content":13083,"nodeType":87},{},[13084],{"data":13085,"marks":13086,"value":423,"nodeType":82},{},[],{"metadata":13088,"sys":13091,"fields":13096},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13094,"publishedVersion":62,"revision":44,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13097},{"url":439,"details":13098,"fileName":445,"contentType":446},{"size":441,"image":13099},{"width":443,"height":444},{"sys":13101,"fields":13104},{"id":13102,"createdAt":13103},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":13105,"slug":13106,"articleIntro":13105,"category":13107},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[13108],{"metadata":13109,"sys":13112,"fields":13119},{"tags":13110,"concepts":13111},[],[],{"space":13113,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13115,"publishedVersion":395,"revision":62,"contentType":13117,"locale":29},{"sys":13114},{"type":12,"linkType":13,"id":14},{"sys":13116},{"id":21,"type":12,"linkType":22},{"sys":13118},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13120,"metaTitle":405,"metaDescription":406,"mainTitle":13121,"subtitle":424,"heroImage":13136,"ctaButton":447,"ctaLink":448},[404],{"data":13122,"content":13123,"nodeType":74},{},[13124,13130],{"data":13125,"content":13126,"nodeType":78},{},[13127],{"data":13128,"marks":13129,"value":416,"nodeType":82},{},[],{"data":13131,"content":13132,"nodeType":87},{},[13133],{"data":13134,"marks":13135,"value":423,"nodeType":82},{},[],{"metadata":13137,"sys":13140,"fields":13145},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13143,"publishedVersion":62,"revision":44,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13146},{"url":439,"details":13147,"fileName":445,"contentType":446},{"size":441,"image":13148},{"width":443,"height":444},{"sys":13150,"fields":13153},{"id":13151,"createdAt":13152},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":13154,"slug":13155,"articleIntro":-1,"category":13156},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[13157],{"metadata":13158,"sys":13161,"fields":13168},{"tags":13159,"concepts":13160},[],[],{"space":13162,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13164,"publishedVersion":395,"revision":62,"contentType":13166,"locale":29},{"sys":13163},{"type":12,"linkType":13,"id":14},{"sys":13165},{"id":21,"type":12,"linkType":22},{"sys":13167},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13169,"metaTitle":405,"metaDescription":406,"mainTitle":13170,"subtitle":424,"heroImage":13185,"ctaButton":447,"ctaLink":448},[404],{"data":13171,"content":13172,"nodeType":74},{},[13173,13179],{"data":13174,"content":13175,"nodeType":78},{},[13176],{"data":13177,"marks":13178,"value":416,"nodeType":82},{},[],{"data":13180,"content":13181,"nodeType":87},{},[13182],{"data":13183,"marks":13184,"value":423,"nodeType":82},{},[],{"metadata":13186,"sys":13189,"fields":13194},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13192,"publishedVersion":62,"revision":44,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13195},{"url":439,"details":13196,"fileName":445,"contentType":446},{"size":441,"image":13197},{"width":443,"height":444},{"sys":13199,"fields":13202},{"id":13200,"createdAt":13201},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":13203,"slug":13204,"articleIntro":13203,"category":13205},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[13206],{"metadata":13207,"sys":13210,"fields":13217},{"tags":13208,"concepts":13209},[],[],{"space":13211,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13213,"publishedVersion":395,"revision":62,"contentType":13215,"locale":29},{"sys":13212},{"type":12,"linkType":13,"id":14},{"sys":13214},{"id":21,"type":12,"linkType":22},{"sys":13216},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13218,"metaTitle":405,"metaDescription":406,"mainTitle":13219,"subtitle":424,"heroImage":13234,"ctaButton":447,"ctaLink":448},[404],{"data":13220,"content":13221,"nodeType":74},{},[13222,13228],{"data":13223,"content":13224,"nodeType":78},{},[13225],{"data":13226,"marks":13227,"value":416,"nodeType":82},{},[],{"data":13229,"content":13230,"nodeType":87},{},[13231],{"data":13232,"marks":13233,"value":423,"nodeType":82},{},[],{"metadata":13235,"sys":13238,"fields":13243},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13241,"publishedVersion":62,"revision":44,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13244},{"url":439,"details":13245,"fileName":445,"contentType":446},{"size":441,"image":13246},{"width":443,"height":444},{"sys":13248,"fields":13251},{"id":13249,"createdAt":13250},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":13252,"slug":13253,"articleIntro":13252,"category":13254},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[13255],{"metadata":13256,"sys":13259,"fields":13266},{"tags":13257,"concepts":13258},[],[],{"space":13260,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13262,"publishedVersion":395,"revision":62,"contentType":13264,"locale":29},{"sys":13261},{"type":12,"linkType":13,"id":14},{"sys":13263},{"id":21,"type":12,"linkType":22},{"sys":13265},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13267,"metaTitle":405,"metaDescription":406,"mainTitle":13268,"subtitle":424,"heroImage":13283,"ctaButton":447,"ctaLink":448},[404],{"data":13269,"content":13270,"nodeType":74},{},[13271,13277],{"data":13272,"content":13273,"nodeType":78},{},[13274],{"data":13275,"marks":13276,"value":416,"nodeType":82},{},[],{"data":13278,"content":13279,"nodeType":87},{},[13280],{"data":13281,"marks":13282,"value":423,"nodeType":82},{},[],{"metadata":13284,"sys":13287,"fields":13292},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13290,"publishedVersion":62,"revision":44,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13293},{"url":439,"details":13294,"fileName":445,"contentType":446},{"size":441,"image":13295},{"width":443,"height":444},{"sys":13297,"fields":13300},{"id":13298,"createdAt":13299},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":13301,"slug":13302,"articleIntro":-1,"category":13303},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[13304],{"metadata":13305,"sys":13308,"fields":13315},{"tags":13306,"concepts":13307},[],[],{"space":13309,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13311,"publishedVersion":395,"revision":62,"contentType":13313,"locale":29},{"sys":13310},{"type":12,"linkType":13,"id":14},{"sys":13312},{"id":21,"type":12,"linkType":22},{"sys":13314},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13316,"metaTitle":405,"metaDescription":406,"mainTitle":13317,"subtitle":424,"heroImage":13332,"ctaButton":447,"ctaLink":448},[404],{"data":13318,"content":13319,"nodeType":74},{},[13320,13326],{"data":13321,"content":13322,"nodeType":78},{},[13323],{"data":13324,"marks":13325,"value":416,"nodeType":82},{},[],{"data":13327,"content":13328,"nodeType":87},{},[13329],{"data":13330,"marks":13331,"value":423,"nodeType":82},{},[],{"metadata":13333,"sys":13336,"fields":13341},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13339,"publishedVersion":62,"revision":44,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13342},{"url":439,"details":13343,"fileName":445,"contentType":446},{"size":441,"image":13344},{"width":443,"height":444},{"sys":13346,"fields":13349},{"id":13347,"createdAt":13348},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13350,"slug":13351,"articleIntro":13350,"category":13352},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13353],{"metadata":13354,"sys":13357,"fields":13364},{"tags":13355,"concepts":13356},[],[],{"space":13358,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13360,"publishedVersion":395,"revision":62,"contentType":13362,"locale":29},{"sys":13359},{"type":12,"linkType":13,"id":14},{"sys":13361},{"id":21,"type":12,"linkType":22},{"sys":13363},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13365,"metaTitle":405,"metaDescription":406,"mainTitle":13366,"subtitle":424,"heroImage":13381,"ctaButton":447,"ctaLink":448},[404],{"data":13367,"content":13368,"nodeType":74},{},[13369,13375],{"data":13370,"content":13371,"nodeType":78},{},[13372],{"data":13373,"marks":13374,"value":416,"nodeType":82},{},[],{"data":13376,"content":13377,"nodeType":87},{},[13378],{"data":13379,"marks":13380,"value":423,"nodeType":82},{},[],{"metadata":13382,"sys":13385,"fields":13390},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13388,"publishedVersion":62,"revision":44,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13391},{"url":439,"details":13392,"fileName":445,"contentType":446},{"size":441,"image":13393},{"width":443,"height":444},{"sys":13395,"fields":13398},{"id":13396,"createdAt":13397},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":13399,"slug":13400,"articleIntro":13399,"category":13401},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[13402],{"metadata":13403,"sys":13406,"fields":13413},{"tags":13404,"concepts":13405},[],[],{"space":13407,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13409,"publishedVersion":395,"revision":62,"contentType":13411,"locale":29},{"sys":13408},{"type":12,"linkType":13,"id":14},{"sys":13410},{"id":21,"type":12,"linkType":22},{"sys":13412},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13414,"metaTitle":405,"metaDescription":406,"mainTitle":13415,"subtitle":424,"heroImage":13430,"ctaButton":447,"ctaLink":448},[404],{"data":13416,"content":13417,"nodeType":74},{},[13418,13424],{"data":13419,"content":13420,"nodeType":78},{},[13421],{"data":13422,"marks":13423,"value":416,"nodeType":82},{},[],{"data":13425,"content":13426,"nodeType":87},{},[13427],{"data":13428,"marks":13429,"value":423,"nodeType":82},{},[],{"metadata":13431,"sys":13434,"fields":13439},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13437,"publishedVersion":62,"revision":44,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13440},{"url":439,"details":13441,"fileName":445,"contentType":446},{"size":441,"image":13442},{"width":443,"height":444},{"sys":13444,"fields":13447},{"id":13445,"createdAt":13446},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":13448,"slug":13449,"articleIntro":13448,"category":13450},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[13451],{"metadata":13452,"sys":13455,"fields":13462},{"tags":13453,"concepts":13454},[],[],{"space":13456,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13458,"publishedVersion":395,"revision":62,"contentType":13460,"locale":29},{"sys":13457},{"type":12,"linkType":13,"id":14},{"sys":13459},{"id":21,"type":12,"linkType":22},{"sys":13461},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13463,"metaTitle":405,"metaDescription":406,"mainTitle":13464,"subtitle":424,"heroImage":13479,"ctaButton":447,"ctaLink":448},[404],{"data":13465,"content":13466,"nodeType":74},{},[13467,13473],{"data":13468,"content":13469,"nodeType":78},{},[13470],{"data":13471,"marks":13472,"value":416,"nodeType":82},{},[],{"data":13474,"content":13475,"nodeType":87},{},[13476],{"data":13477,"marks":13478,"value":423,"nodeType":82},{},[],{"metadata":13480,"sys":13483,"fields":13488},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13486,"publishedVersion":62,"revision":44,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13489},{"url":439,"details":13490,"fileName":445,"contentType":446},{"size":441,"image":13491},{"width":443,"height":444},{"sys":13493,"fields":13496},{"id":13494,"createdAt":13495},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":13497,"slug":13498,"articleIntro":13499,"category":13500},"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.",[13501],{"metadata":13502,"sys":13505,"fields":13512},{"tags":13503,"concepts":13504},[],[],{"space":13506,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13508,"publishedVersion":395,"revision":62,"contentType":13510,"locale":29},{"sys":13507},{"type":12,"linkType":13,"id":14},{"sys":13509},{"id":21,"type":12,"linkType":22},{"sys":13511},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13513,"metaTitle":405,"metaDescription":406,"mainTitle":13514,"subtitle":424,"heroImage":13529,"ctaButton":447,"ctaLink":448},[404],{"data":13515,"content":13516,"nodeType":74},{},[13517,13523],{"data":13518,"content":13519,"nodeType":78},{},[13520],{"data":13521,"marks":13522,"value":416,"nodeType":82},{},[],{"data":13524,"content":13525,"nodeType":87},{},[13526],{"data":13527,"marks":13528,"value":423,"nodeType":82},{},[],{"metadata":13530,"sys":13533,"fields":13538},{"tags":13531,"concepts":13532},[],[],{"space":13534,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13536,"publishedVersion":62,"revision":44,"locale":29},{"sys":13535},{"type":12,"linkType":13,"id":14},{"sys":13537},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13539},{"url":439,"details":13540,"fileName":445,"contentType":446},{"size":441,"image":13541},{"width":443,"height":444},{"sys":13543,"fields":13546},{"id":13544,"createdAt":13545},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":13547,"slug":13548,"articleIntro":13547,"category":13549},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[13550],{"metadata":13551,"sys":13554,"fields":13561},{"tags":13552,"concepts":13553},[],[],{"space":13555,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13557,"publishedVersion":395,"revision":62,"contentType":13559,"locale":29},{"sys":13556},{"type":12,"linkType":13,"id":14},{"sys":13558},{"id":21,"type":12,"linkType":22},{"sys":13560},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13562,"metaTitle":405,"metaDescription":406,"mainTitle":13563,"subtitle":424,"heroImage":13578,"ctaButton":447,"ctaLink":448},[404],{"data":13564,"content":13565,"nodeType":74},{},[13566,13572],{"data":13567,"content":13568,"nodeType":78},{},[13569],{"data":13570,"marks":13571,"value":416,"nodeType":82},{},[],{"data":13573,"content":13574,"nodeType":87},{},[13575],{"data":13576,"marks":13577,"value":423,"nodeType":82},{},[],{"metadata":13579,"sys":13582,"fields":13587},{"tags":13580,"concepts":13581},[],[],{"space":13583,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13585,"publishedVersion":62,"revision":44,"locale":29},{"sys":13584},{"type":12,"linkType":13,"id":14},{"sys":13586},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13588},{"url":439,"details":13589,"fileName":445,"contentType":446},{"size":441,"image":13590},{"width":443,"height":444},{"sys":13592,"fields":13595},{"id":13593,"createdAt":13594},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":13596,"slug":13597,"articleIntro":13596,"category":13598},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[13599],{"metadata":13600,"sys":13603,"fields":13610},{"tags":13601,"concepts":13602},[],[],{"space":13604,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13606,"publishedVersion":395,"revision":62,"contentType":13608,"locale":29},{"sys":13605},{"type":12,"linkType":13,"id":14},{"sys":13607},{"id":21,"type":12,"linkType":22},{"sys":13609},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13611,"metaTitle":405,"metaDescription":406,"mainTitle":13612,"subtitle":424,"heroImage":13627,"ctaButton":447,"ctaLink":448},[404],{"data":13613,"content":13614,"nodeType":74},{},[13615,13621],{"data":13616,"content":13617,"nodeType":78},{},[13618],{"data":13619,"marks":13620,"value":416,"nodeType":82},{},[],{"data":13622,"content":13623,"nodeType":87},{},[13624],{"data":13625,"marks":13626,"value":423,"nodeType":82},{},[],{"metadata":13628,"sys":13631,"fields":13636},{"tags":13629,"concepts":13630},[],[],{"space":13632,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13634,"publishedVersion":62,"revision":44,"locale":29},{"sys":13633},{"type":12,"linkType":13,"id":14},{"sys":13635},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13637},{"url":439,"details":13638,"fileName":445,"contentType":446},{"size":441,"image":13639},{"width":443,"height":444},{"sys":13641,"fields":13644},{"id":13642,"createdAt":13643},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":13645,"slug":13646,"articleIntro":13647,"category":13648},"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.",[13649],{"metadata":13650,"sys":13653,"fields":13660},{"tags":13651,"concepts":13652},[],[],{"space":13654,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13656,"publishedVersion":395,"revision":62,"contentType":13658,"locale":29},{"sys":13655},{"type":12,"linkType":13,"id":14},{"sys":13657},{"id":21,"type":12,"linkType":22},{"sys":13659},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13661,"metaTitle":405,"metaDescription":406,"mainTitle":13662,"subtitle":424,"heroImage":13677,"ctaButton":447,"ctaLink":448},[404],{"data":13663,"content":13664,"nodeType":74},{},[13665,13671],{"data":13666,"content":13667,"nodeType":78},{},[13668],{"data":13669,"marks":13670,"value":416,"nodeType":82},{},[],{"data":13672,"content":13673,"nodeType":87},{},[13674],{"data":13675,"marks":13676,"value":423,"nodeType":82},{},[],{"metadata":13678,"sys":13681,"fields":13686},{"tags":13679,"concepts":13680},[],[],{"space":13682,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13684,"publishedVersion":62,"revision":44,"locale":29},{"sys":13683},{"type":12,"linkType":13,"id":14},{"sys":13685},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13687},{"url":439,"details":13688,"fileName":445,"contentType":446},{"size":441,"image":13689},{"width":443,"height":444},{"sys":13691,"fields":13694},{"id":13692,"createdAt":13693},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":13695,"slug":13696,"articleIntro":13695,"category":13697},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[13698],{"metadata":13699,"sys":13702,"fields":13709},{"tags":13700,"concepts":13701},[],[],{"space":13703,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13705,"publishedVersion":395,"revision":62,"contentType":13707,"locale":29},{"sys":13704},{"type":12,"linkType":13,"id":14},{"sys":13706},{"id":21,"type":12,"linkType":22},{"sys":13708},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13710,"metaTitle":405,"metaDescription":406,"mainTitle":13711,"subtitle":424,"heroImage":13726,"ctaButton":447,"ctaLink":448},[404],{"data":13712,"content":13713,"nodeType":74},{},[13714,13720],{"data":13715,"content":13716,"nodeType":78},{},[13717],{"data":13718,"marks":13719,"value":416,"nodeType":82},{},[],{"data":13721,"content":13722,"nodeType":87},{},[13723],{"data":13724,"marks":13725,"value":423,"nodeType":82},{},[],{"metadata":13727,"sys":13730,"fields":13735},{"tags":13728,"concepts":13729},[],[],{"space":13731,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13733,"publishedVersion":62,"revision":44,"locale":29},{"sys":13732},{"type":12,"linkType":13,"id":14},{"sys":13734},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13736},{"url":439,"details":13737,"fileName":445,"contentType":446},{"size":441,"image":13738},{"width":443,"height":444},{"sys":13740,"fields":13743},{"id":13741,"createdAt":13742},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":13744,"slug":13745,"articleIntro":13744,"category":13746},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[13747],{"metadata":13748,"sys":13751,"fields":13758},{"tags":13749,"concepts":13750},[],[],{"space":13752,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13754,"publishedVersion":395,"revision":62,"contentType":13756,"locale":29},{"sys":13753},{"type":12,"linkType":13,"id":14},{"sys":13755},{"id":21,"type":12,"linkType":22},{"sys":13757},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13759,"metaTitle":405,"metaDescription":406,"mainTitle":13760,"subtitle":424,"heroImage":13775,"ctaButton":447,"ctaLink":448},[404],{"data":13761,"content":13762,"nodeType":74},{},[13763,13769],{"data":13764,"content":13765,"nodeType":78},{},[13766],{"data":13767,"marks":13768,"value":416,"nodeType":82},{},[],{"data":13770,"content":13771,"nodeType":87},{},[13772],{"data":13773,"marks":13774,"value":423,"nodeType":82},{},[],{"metadata":13776,"sys":13779,"fields":13784},{"tags":13777,"concepts":13778},[],[],{"space":13780,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13782,"publishedVersion":62,"revision":44,"locale":29},{"sys":13781},{"type":12,"linkType":13,"id":14},{"sys":13783},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13785},{"url":439,"details":13786,"fileName":445,"contentType":446},{"size":441,"image":13787},{"width":443,"height":444},{"sys":13789,"fields":13792},{"id":13790,"createdAt":13791},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":13793,"slug":13794,"articleIntro":13793,"category":13795},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[13796],{"metadata":13797,"sys":13800,"fields":13807},{"tags":13798,"concepts":13799},[],[],{"space":13801,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13803,"publishedVersion":395,"revision":62,"contentType":13805,"locale":29},{"sys":13802},{"type":12,"linkType":13,"id":14},{"sys":13804},{"id":21,"type":12,"linkType":22},{"sys":13806},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13808,"metaTitle":405,"metaDescription":406,"mainTitle":13809,"subtitle":424,"heroImage":13824,"ctaButton":447,"ctaLink":448},[404],{"data":13810,"content":13811,"nodeType":74},{},[13812,13818],{"data":13813,"content":13814,"nodeType":78},{},[13815],{"data":13816,"marks":13817,"value":416,"nodeType":82},{},[],{"data":13819,"content":13820,"nodeType":87},{},[13821],{"data":13822,"marks":13823,"value":423,"nodeType":82},{},[],{"metadata":13825,"sys":13828,"fields":13833},{"tags":13826,"concepts":13827},[],[],{"space":13829,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13831,"publishedVersion":62,"revision":44,"locale":29},{"sys":13830},{"type":12,"linkType":13,"id":14},{"sys":13832},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13834},{"url":439,"details":13835,"fileName":445,"contentType":446},{"size":441,"image":13836},{"width":443,"height":444},{"sys":13838,"fields":13841},{"id":13839,"createdAt":13840},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":13842,"slug":13843,"articleIntro":13842,"category":13844},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[13845],{"metadata":13846,"sys":13849,"fields":13856},{"tags":13847,"concepts":13848},[],[],{"space":13850,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13852,"publishedVersion":395,"revision":62,"contentType":13854,"locale":29},{"sys":13851},{"type":12,"linkType":13,"id":14},{"sys":13853},{"id":21,"type":12,"linkType":22},{"sys":13855},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13857,"metaTitle":405,"metaDescription":406,"mainTitle":13858,"subtitle":424,"heroImage":13873,"ctaButton":447,"ctaLink":448},[404],{"data":13859,"content":13860,"nodeType":74},{},[13861,13867],{"data":13862,"content":13863,"nodeType":78},{},[13864],{"data":13865,"marks":13866,"value":416,"nodeType":82},{},[],{"data":13868,"content":13869,"nodeType":87},{},[13870],{"data":13871,"marks":13872,"value":423,"nodeType":82},{},[],{"metadata":13874,"sys":13877,"fields":13882},{"tags":13875,"concepts":13876},[],[],{"space":13878,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13880,"publishedVersion":62,"revision":44,"locale":29},{"sys":13879},{"type":12,"linkType":13,"id":14},{"sys":13881},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13883},{"url":439,"details":13884,"fileName":445,"contentType":446},{"size":441,"image":13885},{"width":443,"height":444},{"sys":13887,"fields":13890},{"id":13888,"createdAt":13889},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":13891,"slug":13892,"articleIntro":-1,"category":13893},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[13894],{"metadata":13895,"sys":13898,"fields":13905},{"tags":13896,"concepts":13897},[],[],{"space":13899,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13901,"publishedVersion":395,"revision":62,"contentType":13903,"locale":29},{"sys":13900},{"type":12,"linkType":13,"id":14},{"sys":13902},{"id":21,"type":12,"linkType":22},{"sys":13904},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13906,"metaTitle":405,"metaDescription":406,"mainTitle":13907,"subtitle":424,"heroImage":13922,"ctaButton":447,"ctaLink":448},[404],{"data":13908,"content":13909,"nodeType":74},{},[13910,13916],{"data":13911,"content":13912,"nodeType":78},{},[13913],{"data":13914,"marks":13915,"value":416,"nodeType":82},{},[],{"data":13917,"content":13918,"nodeType":87},{},[13919],{"data":13920,"marks":13921,"value":423,"nodeType":82},{},[],{"metadata":13923,"sys":13926,"fields":13931},{"tags":13924,"concepts":13925},[],[],{"space":13927,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13929,"publishedVersion":62,"revision":44,"locale":29},{"sys":13928},{"type":12,"linkType":13,"id":14},{"sys":13930},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13932},{"url":439,"details":13933,"fileName":445,"contentType":446},{"size":441,"image":13934},{"width":443,"height":444},{"sys":13936,"fields":13939},{"id":13937,"createdAt":13938},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":13940,"slug":13941,"articleIntro":13940,"category":13942},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[13943],{"metadata":13944,"sys":13947,"fields":13954},{"tags":13945,"concepts":13946},[],[],{"space":13948,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13950,"publishedVersion":395,"revision":62,"contentType":13952,"locale":29},{"sys":13949},{"type":12,"linkType":13,"id":14},{"sys":13951},{"id":21,"type":12,"linkType":22},{"sys":13953},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13955,"metaTitle":405,"metaDescription":406,"mainTitle":13956,"subtitle":424,"heroImage":13971,"ctaButton":447,"ctaLink":448},[404],{"data":13957,"content":13958,"nodeType":74},{},[13959,13965],{"data":13960,"content":13961,"nodeType":78},{},[13962],{"data":13963,"marks":13964,"value":416,"nodeType":82},{},[],{"data":13966,"content":13967,"nodeType":87},{},[13968],{"data":13969,"marks":13970,"value":423,"nodeType":82},{},[],{"metadata":13972,"sys":13975,"fields":13980},{"tags":13973,"concepts":13974},[],[],{"space":13976,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13978,"publishedVersion":62,"revision":44,"locale":29},{"sys":13977},{"type":12,"linkType":13,"id":14},{"sys":13979},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13981},{"url":439,"details":13982,"fileName":445,"contentType":446},{"size":441,"image":13983},{"width":443,"height":444},{"sys":13985,"fields":13988},{"id":13986,"createdAt":13987},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":13989,"slug":13990,"articleIntro":13989,"category":13991},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[13992],{"metadata":13993,"sys":13996,"fields":14003},{"tags":13994,"concepts":13995},[],[],{"space":13997,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13999,"publishedVersion":395,"revision":62,"contentType":14001,"locale":29},{"sys":13998},{"type":12,"linkType":13,"id":14},{"sys":14000},{"id":21,"type":12,"linkType":22},{"sys":14002},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14004,"metaTitle":405,"metaDescription":406,"mainTitle":14005,"subtitle":424,"heroImage":14020,"ctaButton":447,"ctaLink":448},[404],{"data":14006,"content":14007,"nodeType":74},{},[14008,14014],{"data":14009,"content":14010,"nodeType":78},{},[14011],{"data":14012,"marks":14013,"value":416,"nodeType":82},{},[],{"data":14015,"content":14016,"nodeType":87},{},[14017],{"data":14018,"marks":14019,"value":423,"nodeType":82},{},[],{"metadata":14021,"sys":14024,"fields":14029},{"tags":14022,"concepts":14023},[],[],{"space":14025,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14027,"publishedVersion":62,"revision":44,"locale":29},{"sys":14026},{"type":12,"linkType":13,"id":14},{"sys":14028},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14030},{"url":439,"details":14031,"fileName":445,"contentType":446},{"size":441,"image":14032},{"width":443,"height":444},{"sys":14034,"fields":14037},{"id":14035,"createdAt":14036},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":14038,"slug":14039,"articleIntro":-1,"category":14040},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[14041],{"metadata":14042,"sys":14045,"fields":14052},{"tags":14043,"concepts":14044},[],[],{"space":14046,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14048,"publishedVersion":395,"revision":62,"contentType":14050,"locale":29},{"sys":14047},{"type":12,"linkType":13,"id":14},{"sys":14049},{"id":21,"type":12,"linkType":22},{"sys":14051},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14053,"metaTitle":405,"metaDescription":406,"mainTitle":14054,"subtitle":424,"heroImage":14069,"ctaButton":447,"ctaLink":448},[404],{"data":14055,"content":14056,"nodeType":74},{},[14057,14063],{"data":14058,"content":14059,"nodeType":78},{},[14060],{"data":14061,"marks":14062,"value":416,"nodeType":82},{},[],{"data":14064,"content":14065,"nodeType":87},{},[14066],{"data":14067,"marks":14068,"value":423,"nodeType":82},{},[],{"metadata":14070,"sys":14073,"fields":14078},{"tags":14071,"concepts":14072},[],[],{"space":14074,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14076,"publishedVersion":62,"revision":44,"locale":29},{"sys":14075},{"type":12,"linkType":13,"id":14},{"sys":14077},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14079},{"url":439,"details":14080,"fileName":445,"contentType":446},{"size":441,"image":14081},{"width":443,"height":444},{"sys":14083,"fields":14086},{"id":14084,"createdAt":14085},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":14087,"slug":14088,"articleIntro":14089,"category":14090},"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",[14091],{"metadata":14092,"sys":14095,"fields":14102},{"tags":14093,"concepts":14094},[],[],{"space":14096,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14098,"publishedVersion":395,"revision":62,"contentType":14100,"locale":29},{"sys":14097},{"type":12,"linkType":13,"id":14},{"sys":14099},{"id":21,"type":12,"linkType":22},{"sys":14101},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14103,"metaTitle":405,"metaDescription":406,"mainTitle":14104,"subtitle":424,"heroImage":14119,"ctaButton":447,"ctaLink":448},[404],{"data":14105,"content":14106,"nodeType":74},{},[14107,14113],{"data":14108,"content":14109,"nodeType":78},{},[14110],{"data":14111,"marks":14112,"value":416,"nodeType":82},{},[],{"data":14114,"content":14115,"nodeType":87},{},[14116],{"data":14117,"marks":14118,"value":423,"nodeType":82},{},[],{"metadata":14120,"sys":14123,"fields":14128},{"tags":14121,"concepts":14122},[],[],{"space":14124,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14126,"publishedVersion":62,"revision":44,"locale":29},{"sys":14125},{"type":12,"linkType":13,"id":14},{"sys":14127},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14129},{"url":439,"details":14130,"fileName":445,"contentType":446},{"size":441,"image":14131},{"width":443,"height":444},{"sys":14133,"fields":14136},{"id":14134,"createdAt":14135},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":14137,"slug":14138,"articleIntro":14137,"category":14139},"4551 - Principal","compte-4551-principal",[14140],{"metadata":14141,"sys":14144,"fields":14151},{"tags":14142,"concepts":14143},[],[],{"space":14145,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14147,"publishedVersion":395,"revision":62,"contentType":14149,"locale":29},{"sys":14146},{"type":12,"linkType":13,"id":14},{"sys":14148},{"id":21,"type":12,"linkType":22},{"sys":14150},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14152,"metaTitle":405,"metaDescription":406,"mainTitle":14153,"subtitle":424,"heroImage":14168,"ctaButton":447,"ctaLink":448},[404],{"data":14154,"content":14155,"nodeType":74},{},[14156,14162],{"data":14157,"content":14158,"nodeType":78},{},[14159],{"data":14160,"marks":14161,"value":416,"nodeType":82},{},[],{"data":14163,"content":14164,"nodeType":87},{},[14165],{"data":14166,"marks":14167,"value":423,"nodeType":82},{},[],{"metadata":14169,"sys":14172,"fields":14177},{"tags":14170,"concepts":14171},[],[],{"space":14173,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14175,"publishedVersion":62,"revision":44,"locale":29},{"sys":14174},{"type":12,"linkType":13,"id":14},{"sys":14176},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14178},{"url":439,"details":14179,"fileName":445,"contentType":446},{"size":441,"image":14180},{"width":443,"height":444},{"sys":14182,"fields":14185},{"id":14183,"createdAt":14184},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":14186,"slug":14187,"articleIntro":14186,"category":14188},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[14189],{"metadata":14190,"sys":14193,"fields":14200},{"tags":14191,"concepts":14192},[],[],{"space":14194,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14196,"publishedVersion":395,"revision":62,"contentType":14198,"locale":29},{"sys":14195},{"type":12,"linkType":13,"id":14},{"sys":14197},{"id":21,"type":12,"linkType":22},{"sys":14199},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14201,"metaTitle":405,"metaDescription":406,"mainTitle":14202,"subtitle":424,"heroImage":14217,"ctaButton":447,"ctaLink":448},[404],{"data":14203,"content":14204,"nodeType":74},{},[14205,14211],{"data":14206,"content":14207,"nodeType":78},{},[14208],{"data":14209,"marks":14210,"value":416,"nodeType":82},{},[],{"data":14212,"content":14213,"nodeType":87},{},[14214],{"data":14215,"marks":14216,"value":423,"nodeType":82},{},[],{"metadata":14218,"sys":14221,"fields":14226},{"tags":14219,"concepts":14220},[],[],{"space":14222,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14224,"publishedVersion":62,"revision":44,"locale":29},{"sys":14223},{"type":12,"linkType":13,"id":14},{"sys":14225},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14227},{"url":439,"details":14228,"fileName":445,"contentType":446},{"size":441,"image":14229},{"width":443,"height":444},{"sys":14231,"fields":14234},{"id":14232,"createdAt":14233},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":14235,"slug":14236,"articleIntro":14235,"category":14237},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[14238],{"metadata":14239,"sys":14242,"fields":14249},{"tags":14240,"concepts":14241},[],[],{"space":14243,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14245,"publishedVersion":395,"revision":62,"contentType":14247,"locale":29},{"sys":14244},{"type":12,"linkType":13,"id":14},{"sys":14246},{"id":21,"type":12,"linkType":22},{"sys":14248},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14250,"metaTitle":405,"metaDescription":406,"mainTitle":14251,"subtitle":424,"heroImage":14266,"ctaButton":447,"ctaLink":448},[404],{"data":14252,"content":14253,"nodeType":74},{},[14254,14260],{"data":14255,"content":14256,"nodeType":78},{},[14257],{"data":14258,"marks":14259,"value":416,"nodeType":82},{},[],{"data":14261,"content":14262,"nodeType":87},{},[14263],{"data":14264,"marks":14265,"value":423,"nodeType":82},{},[],{"metadata":14267,"sys":14270,"fields":14275},{"tags":14268,"concepts":14269},[],[],{"space":14271,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14273,"publishedVersion":62,"revision":44,"locale":29},{"sys":14272},{"type":12,"linkType":13,"id":14},{"sys":14274},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14276},{"url":439,"details":14277,"fileName":445,"contentType":446},{"size":441,"image":14278},{"width":443,"height":444},{"sys":14280,"fields":14283},{"id":14281,"createdAt":14282},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":14284,"slug":14285,"articleIntro":14284,"category":14286},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[14287],{"metadata":14288,"sys":14291,"fields":14298},{"tags":14289,"concepts":14290},[],[],{"space":14292,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14294,"publishedVersion":395,"revision":62,"contentType":14296,"locale":29},{"sys":14293},{"type":12,"linkType":13,"id":14},{"sys":14295},{"id":21,"type":12,"linkType":22},{"sys":14297},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14299,"metaTitle":405,"metaDescription":406,"mainTitle":14300,"subtitle":424,"heroImage":14315,"ctaButton":447,"ctaLink":448},[404],{"data":14301,"content":14302,"nodeType":74},{},[14303,14309],{"data":14304,"content":14305,"nodeType":78},{},[14306],{"data":14307,"marks":14308,"value":416,"nodeType":82},{},[],{"data":14310,"content":14311,"nodeType":87},{},[14312],{"data":14313,"marks":14314,"value":423,"nodeType":82},{},[],{"metadata":14316,"sys":14319,"fields":14324},{"tags":14317,"concepts":14318},[],[],{"space":14320,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14322,"publishedVersion":62,"revision":44,"locale":29},{"sys":14321},{"type":12,"linkType":13,"id":14},{"sys":14323},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14325},{"url":439,"details":14326,"fileName":445,"contentType":446},{"size":441,"image":14327},{"width":443,"height":444},{"sys":14329,"fields":14332},{"id":14330,"createdAt":14331},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":14333,"slug":14334,"articleIntro":14333,"category":14335},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[14336],{"metadata":14337,"sys":14340,"fields":14347},{"tags":14338,"concepts":14339},[],[],{"space":14341,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14343,"publishedVersion":395,"revision":62,"contentType":14345,"locale":29},{"sys":14342},{"type":12,"linkType":13,"id":14},{"sys":14344},{"id":21,"type":12,"linkType":22},{"sys":14346},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14348,"metaTitle":405,"metaDescription":406,"mainTitle":14349,"subtitle":424,"heroImage":14364,"ctaButton":447,"ctaLink":448},[404],{"data":14350,"content":14351,"nodeType":74},{},[14352,14358],{"data":14353,"content":14354,"nodeType":78},{},[14355],{"data":14356,"marks":14357,"value":416,"nodeType":82},{},[],{"data":14359,"content":14360,"nodeType":87},{},[14361],{"data":14362,"marks":14363,"value":423,"nodeType":82},{},[],{"metadata":14365,"sys":14368,"fields":14373},{"tags":14366,"concepts":14367},[],[],{"space":14369,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14371,"publishedVersion":62,"revision":44,"locale":29},{"sys":14370},{"type":12,"linkType":13,"id":14},{"sys":14372},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14374},{"url":439,"details":14375,"fileName":445,"contentType":446},{"size":441,"image":14376},{"width":443,"height":444},{"sys":14378,"fields":14381},{"id":14379,"createdAt":14380},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":14382,"slug":14383,"articleIntro":-1,"category":14384},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[14385],{"metadata":14386,"sys":14389,"fields":14396},{"tags":14387,"concepts":14388},[],[],{"space":14390,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14392,"publishedVersion":395,"revision":62,"contentType":14394,"locale":29},{"sys":14391},{"type":12,"linkType":13,"id":14},{"sys":14393},{"id":21,"type":12,"linkType":22},{"sys":14395},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14397,"metaTitle":405,"metaDescription":406,"mainTitle":14398,"subtitle":424,"heroImage":14413,"ctaButton":447,"ctaLink":448},[404],{"data":14399,"content":14400,"nodeType":74},{},[14401,14407],{"data":14402,"content":14403,"nodeType":78},{},[14404],{"data":14405,"marks":14406,"value":416,"nodeType":82},{},[],{"data":14408,"content":14409,"nodeType":87},{},[14410],{"data":14411,"marks":14412,"value":423,"nodeType":82},{},[],{"metadata":14414,"sys":14417,"fields":14422},{"tags":14415,"concepts":14416},[],[],{"space":14418,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14420,"publishedVersion":62,"revision":44,"locale":29},{"sys":14419},{"type":12,"linkType":13,"id":14},{"sys":14421},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14423},{"url":439,"details":14424,"fileName":445,"contentType":446},{"size":441,"image":14425},{"width":443,"height":444},{"sys":14427,"fields":14430},{"id":14428,"createdAt":14429},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":14431,"slug":14432,"articleIntro":14431,"category":14433},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[14434],{"metadata":14435,"sys":14438,"fields":14445},{"tags":14436,"concepts":14437},[],[],{"space":14439,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14441,"publishedVersion":395,"revision":62,"contentType":14443,"locale":29},{"sys":14440},{"type":12,"linkType":13,"id":14},{"sys":14442},{"id":21,"type":12,"linkType":22},{"sys":14444},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14446,"metaTitle":405,"metaDescription":406,"mainTitle":14447,"subtitle":424,"heroImage":14462,"ctaButton":447,"ctaLink":448},[404],{"data":14448,"content":14449,"nodeType":74},{},[14450,14456],{"data":14451,"content":14452,"nodeType":78},{},[14453],{"data":14454,"marks":14455,"value":416,"nodeType":82},{},[],{"data":14457,"content":14458,"nodeType":87},{},[14459],{"data":14460,"marks":14461,"value":423,"nodeType":82},{},[],{"metadata":14463,"sys":14466,"fields":14471},{"tags":14464,"concepts":14465},[],[],{"space":14467,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14469,"publishedVersion":62,"revision":44,"locale":29},{"sys":14468},{"type":12,"linkType":13,"id":14},{"sys":14470},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14472},{"url":439,"details":14473,"fileName":445,"contentType":446},{"size":441,"image":14474},{"width":443,"height":444},{"sys":14476,"fields":14479},{"id":14477,"createdAt":14478},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":14480,"slug":14481,"articleIntro":14480,"category":14482},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[14483],{"metadata":14484,"sys":14487,"fields":14494},{"tags":14485,"concepts":14486},[],[],{"space":14488,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14490,"publishedVersion":395,"revision":62,"contentType":14492,"locale":29},{"sys":14489},{"type":12,"linkType":13,"id":14},{"sys":14491},{"id":21,"type":12,"linkType":22},{"sys":14493},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14495,"metaTitle":405,"metaDescription":406,"mainTitle":14496,"subtitle":424,"heroImage":14511,"ctaButton":447,"ctaLink":448},[404],{"data":14497,"content":14498,"nodeType":74},{},[14499,14505],{"data":14500,"content":14501,"nodeType":78},{},[14502],{"data":14503,"marks":14504,"value":416,"nodeType":82},{},[],{"data":14506,"content":14507,"nodeType":87},{},[14508],{"data":14509,"marks":14510,"value":423,"nodeType":82},{},[],{"metadata":14512,"sys":14515,"fields":14520},{"tags":14513,"concepts":14514},[],[],{"space":14516,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14518,"publishedVersion":62,"revision":44,"locale":29},{"sys":14517},{"type":12,"linkType":13,"id":14},{"sys":14519},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14521},{"url":439,"details":14522,"fileName":445,"contentType":446},{"size":441,"image":14523},{"width":443,"height":444},{"sys":14525,"fields":14528},{"id":14526,"createdAt":14527},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":14529,"slug":14530,"articleIntro":14529,"category":14531},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[14532],{"metadata":14533,"sys":14536,"fields":14543},{"tags":14534,"concepts":14535},[],[],{"space":14537,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14539,"publishedVersion":395,"revision":62,"contentType":14541,"locale":29},{"sys":14538},{"type":12,"linkType":13,"id":14},{"sys":14540},{"id":21,"type":12,"linkType":22},{"sys":14542},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14544,"metaTitle":405,"metaDescription":406,"mainTitle":14545,"subtitle":424,"heroImage":14560,"ctaButton":447,"ctaLink":448},[404],{"data":14546,"content":14547,"nodeType":74},{},[14548,14554],{"data":14549,"content":14550,"nodeType":78},{},[14551],{"data":14552,"marks":14553,"value":416,"nodeType":82},{},[],{"data":14555,"content":14556,"nodeType":87},{},[14557],{"data":14558,"marks":14559,"value":423,"nodeType":82},{},[],{"metadata":14561,"sys":14564,"fields":14569},{"tags":14562,"concepts":14563},[],[],{"space":14565,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14567,"publishedVersion":62,"revision":44,"locale":29},{"sys":14566},{"type":12,"linkType":13,"id":14},{"sys":14568},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14570},{"url":439,"details":14571,"fileName":445,"contentType":446},{"size":441,"image":14572},{"width":443,"height":444},{"sys":14574,"fields":14577},{"id":14575,"createdAt":14576},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":14578,"slug":14579,"articleIntro":14578,"category":14580},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[14581],{"metadata":14582,"sys":14585,"fields":14592},{"tags":14583,"concepts":14584},[],[],{"space":14586,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14588,"publishedVersion":395,"revision":62,"contentType":14590,"locale":29},{"sys":14587},{"type":12,"linkType":13,"id":14},{"sys":14589},{"id":21,"type":12,"linkType":22},{"sys":14591},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14593,"metaTitle":405,"metaDescription":406,"mainTitle":14594,"subtitle":424,"heroImage":14609,"ctaButton":447,"ctaLink":448},[404],{"data":14595,"content":14596,"nodeType":74},{},[14597,14603],{"data":14598,"content":14599,"nodeType":78},{},[14600],{"data":14601,"marks":14602,"value":416,"nodeType":82},{},[],{"data":14604,"content":14605,"nodeType":87},{},[14606],{"data":14607,"marks":14608,"value":423,"nodeType":82},{},[],{"metadata":14610,"sys":14613,"fields":14618},{"tags":14611,"concepts":14612},[],[],{"space":14614,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14616,"publishedVersion":62,"revision":44,"locale":29},{"sys":14615},{"type":12,"linkType":13,"id":14},{"sys":14617},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14619},{"url":439,"details":14620,"fileName":445,"contentType":446},{"size":441,"image":14621},{"width":443,"height":444},{"sys":14623,"fields":14626},{"id":14624,"createdAt":14625},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":14627,"slug":14628,"articleIntro":14627,"category":14629},"698 - Intégration fiscale","compte-698-integration-fiscale",[14630],{"metadata":14631,"sys":14634,"fields":14641},{"tags":14632,"concepts":14633},[],[],{"space":14635,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14637,"publishedVersion":395,"revision":62,"contentType":14639,"locale":29},{"sys":14636},{"type":12,"linkType":13,"id":14},{"sys":14638},{"id":21,"type":12,"linkType":22},{"sys":14640},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14642,"metaTitle":405,"metaDescription":406,"mainTitle":14643,"subtitle":424,"heroImage":14658,"ctaButton":447,"ctaLink":448},[404],{"data":14644,"content":14645,"nodeType":74},{},[14646,14652],{"data":14647,"content":14648,"nodeType":78},{},[14649],{"data":14650,"marks":14651,"value":416,"nodeType":82},{},[],{"data":14653,"content":14654,"nodeType":87},{},[14655],{"data":14656,"marks":14657,"value":423,"nodeType":82},{},[],{"metadata":14659,"sys":14662,"fields":14667},{"tags":14660,"concepts":14661},[],[],{"space":14663,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14665,"publishedVersion":62,"revision":44,"locale":29},{"sys":14664},{"type":12,"linkType":13,"id":14},{"sys":14666},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14668},{"url":439,"details":14669,"fileName":445,"contentType":446},{"size":441,"image":14670},{"width":443,"height":444},{"sys":14672,"fields":14675},{"id":14673,"createdAt":14674},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":14676,"slug":14677,"articleIntro":-1,"category":14678},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[14679],{"metadata":14680,"sys":14683,"fields":14690},{"tags":14681,"concepts":14682},[],[],{"space":14684,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14686,"publishedVersion":395,"revision":62,"contentType":14688,"locale":29},{"sys":14685},{"type":12,"linkType":13,"id":14},{"sys":14687},{"id":21,"type":12,"linkType":22},{"sys":14689},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14691,"metaTitle":405,"metaDescription":406,"mainTitle":14692,"subtitle":424,"heroImage":14707,"ctaButton":447,"ctaLink":448},[404],{"data":14693,"content":14694,"nodeType":74},{},[14695,14701],{"data":14696,"content":14697,"nodeType":78},{},[14698],{"data":14699,"marks":14700,"value":416,"nodeType":82},{},[],{"data":14702,"content":14703,"nodeType":87},{},[14704],{"data":14705,"marks":14706,"value":423,"nodeType":82},{},[],{"metadata":14708,"sys":14711,"fields":14716},{"tags":14709,"concepts":14710},[],[],{"space":14712,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14714,"publishedVersion":62,"revision":44,"locale":29},{"sys":14713},{"type":12,"linkType":13,"id":14},{"sys":14715},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14717},{"url":439,"details":14718,"fileName":445,"contentType":446},{"size":441,"image":14719},{"width":443,"height":444},{"sys":14721,"fields":14724},{"id":14722,"createdAt":14723},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":14725,"slug":14726,"articleIntro":-1,"category":14727},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[14728],{"metadata":14729,"sys":14732,"fields":14739},{"tags":14730,"concepts":14731},[],[],{"space":14733,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14735,"publishedVersion":395,"revision":62,"contentType":14737,"locale":29},{"sys":14734},{"type":12,"linkType":13,"id":14},{"sys":14736},{"id":21,"type":12,"linkType":22},{"sys":14738},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14740,"metaTitle":405,"metaDescription":406,"mainTitle":14741,"subtitle":424,"heroImage":14756,"ctaButton":447,"ctaLink":448},[404],{"data":14742,"content":14743,"nodeType":74},{},[14744,14750],{"data":14745,"content":14746,"nodeType":78},{},[14747],{"data":14748,"marks":14749,"value":416,"nodeType":82},{},[],{"data":14751,"content":14752,"nodeType":87},{},[14753],{"data":14754,"marks":14755,"value":423,"nodeType":82},{},[],{"metadata":14757,"sys":14760,"fields":14765},{"tags":14758,"concepts":14759},[],[],{"space":14761,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14763,"publishedVersion":62,"revision":44,"locale":29},{"sys":14762},{"type":12,"linkType":13,"id":14},{"sys":14764},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14766},{"url":439,"details":14767,"fileName":445,"contentType":446},{"size":441,"image":14768},{"width":443,"height":444},{"sys":14770,"fields":14773},{"id":14771,"createdAt":14772},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14774,"slug":14775,"articleIntro":-1,"category":14776},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14777],{"metadata":14778,"sys":14781,"fields":14788},{"tags":14779,"concepts":14780},[],[],{"space":14782,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14784,"publishedVersion":395,"revision":62,"contentType":14786,"locale":29},{"sys":14783},{"type":12,"linkType":13,"id":14},{"sys":14785},{"id":21,"type":12,"linkType":22},{"sys":14787},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14789,"metaTitle":405,"metaDescription":406,"mainTitle":14790,"subtitle":424,"heroImage":14805,"ctaButton":447,"ctaLink":448},[404],{"data":14791,"content":14792,"nodeType":74},{},[14793,14799],{"data":14794,"content":14795,"nodeType":78},{},[14796],{"data":14797,"marks":14798,"value":416,"nodeType":82},{},[],{"data":14800,"content":14801,"nodeType":87},{},[14802],{"data":14803,"marks":14804,"value":423,"nodeType":82},{},[],{"metadata":14806,"sys":14809,"fields":14814},{"tags":14807,"concepts":14808},[],[],{"space":14810,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14812,"publishedVersion":62,"revision":44,"locale":29},{"sys":14811},{"type":12,"linkType":13,"id":14},{"sys":14813},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14815},{"url":439,"details":14816,"fileName":445,"contentType":446},{"size":441,"image":14817},{"width":443,"height":444},{"sys":14819,"fields":14822},{"id":14820,"createdAt":14821},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":14823,"slug":14824,"articleIntro":14823,"category":14825},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[14826],{"metadata":14827,"sys":14830,"fields":14837},{"tags":14828,"concepts":14829},[],[],{"space":14831,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14833,"publishedVersion":395,"revision":62,"contentType":14835,"locale":29},{"sys":14832},{"type":12,"linkType":13,"id":14},{"sys":14834},{"id":21,"type":12,"linkType":22},{"sys":14836},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14838,"metaTitle":405,"metaDescription":406,"mainTitle":14839,"subtitle":424,"heroImage":14854,"ctaButton":447,"ctaLink":448},[404],{"data":14840,"content":14841,"nodeType":74},{},[14842,14848],{"data":14843,"content":14844,"nodeType":78},{},[14845],{"data":14846,"marks":14847,"value":416,"nodeType":82},{},[],{"data":14849,"content":14850,"nodeType":87},{},[14851],{"data":14852,"marks":14853,"value":423,"nodeType":82},{},[],{"metadata":14855,"sys":14858,"fields":14863},{"tags":14856,"concepts":14857},[],[],{"space":14859,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14861,"publishedVersion":62,"revision":44,"locale":29},{"sys":14860},{"type":12,"linkType":13,"id":14},{"sys":14862},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14864},{"url":439,"details":14865,"fileName":445,"contentType":446},{"size":441,"image":14866},{"width":443,"height":444},{"sys":14868,"fields":14871},{"id":14869,"createdAt":14870},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":14872,"slug":14873,"articleIntro":14872,"category":14874},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[14875],{"metadata":14876,"sys":14879,"fields":14886},{"tags":14877,"concepts":14878},[],[],{"space":14880,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14882,"publishedVersion":395,"revision":62,"contentType":14884,"locale":29},{"sys":14881},{"type":12,"linkType":13,"id":14},{"sys":14883},{"id":21,"type":12,"linkType":22},{"sys":14885},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14887,"metaTitle":405,"metaDescription":406,"mainTitle":14888,"subtitle":424,"heroImage":14903,"ctaButton":447,"ctaLink":448},[404],{"data":14889,"content":14890,"nodeType":74},{},[14891,14897],{"data":14892,"content":14893,"nodeType":78},{},[14894],{"data":14895,"marks":14896,"value":416,"nodeType":82},{},[],{"data":14898,"content":14899,"nodeType":87},{},[14900],{"data":14901,"marks":14902,"value":423,"nodeType":82},{},[],{"metadata":14904,"sys":14907,"fields":14912},{"tags":14905,"concepts":14906},[],[],{"space":14908,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14910,"publishedVersion":62,"revision":44,"locale":29},{"sys":14909},{"type":12,"linkType":13,"id":14},{"sys":14911},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14913},{"url":439,"details":14914,"fileName":445,"contentType":446},{"size":441,"image":14915},{"width":443,"height":444},{"sys":14917,"fields":14920},{"id":14918,"createdAt":14919},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":14921,"slug":14922,"articleIntro":14921,"category":14923},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[14924],{"metadata":14925,"sys":14928,"fields":14935},{"tags":14926,"concepts":14927},[],[],{"space":14929,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14931,"publishedVersion":395,"revision":62,"contentType":14933,"locale":29},{"sys":14930},{"type":12,"linkType":13,"id":14},{"sys":14932},{"id":21,"type":12,"linkType":22},{"sys":14934},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14936,"metaTitle":405,"metaDescription":406,"mainTitle":14937,"subtitle":424,"heroImage":14952,"ctaButton":447,"ctaLink":448},[404],{"data":14938,"content":14939,"nodeType":74},{},[14940,14946],{"data":14941,"content":14942,"nodeType":78},{},[14943],{"data":14944,"marks":14945,"value":416,"nodeType":82},{},[],{"data":14947,"content":14948,"nodeType":87},{},[14949],{"data":14950,"marks":14951,"value":423,"nodeType":82},{},[],{"metadata":14953,"sys":14956,"fields":14961},{"tags":14954,"concepts":14955},[],[],{"space":14957,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14959,"publishedVersion":62,"revision":44,"locale":29},{"sys":14958},{"type":12,"linkType":13,"id":14},{"sys":14960},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14962},{"url":439,"details":14963,"fileName":445,"contentType":446},{"size":441,"image":14964},{"width":443,"height":444},{"sys":14966,"fields":14969},{"id":14967,"createdAt":14968},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":14970,"slug":14971,"articleIntro":-1,"category":14972},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[14973],{"metadata":14974,"sys":14977,"fields":14984},{"tags":14975,"concepts":14976},[],[],{"space":14978,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14980,"publishedVersion":395,"revision":62,"contentType":14982,"locale":29},{"sys":14979},{"type":12,"linkType":13,"id":14},{"sys":14981},{"id":21,"type":12,"linkType":22},{"sys":14983},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14985,"metaTitle":405,"metaDescription":406,"mainTitle":14986,"subtitle":424,"heroImage":15001,"ctaButton":447,"ctaLink":448},[404],{"data":14987,"content":14988,"nodeType":74},{},[14989,14995],{"data":14990,"content":14991,"nodeType":78},{},[14992],{"data":14993,"marks":14994,"value":416,"nodeType":82},{},[],{"data":14996,"content":14997,"nodeType":87},{},[14998],{"data":14999,"marks":15000,"value":423,"nodeType":82},{},[],{"metadata":15002,"sys":15005,"fields":15010},{"tags":15003,"concepts":15004},[],[],{"space":15006,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15008,"publishedVersion":62,"revision":44,"locale":29},{"sys":15007},{"type":12,"linkType":13,"id":14},{"sys":15009},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15011},{"url":439,"details":15012,"fileName":445,"contentType":446},{"size":441,"image":15013},{"width":443,"height":444},{"sys":15015,"fields":15018},{"id":15016,"createdAt":15017},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":15019,"slug":15020,"articleIntro":-1,"category":15021},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[15022],{"metadata":15023,"sys":15026,"fields":15033},{"tags":15024,"concepts":15025},[],[],{"space":15027,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15029,"publishedVersion":395,"revision":62,"contentType":15031,"locale":29},{"sys":15028},{"type":12,"linkType":13,"id":14},{"sys":15030},{"id":21,"type":12,"linkType":22},{"sys":15032},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15034,"metaTitle":405,"metaDescription":406,"mainTitle":15035,"subtitle":424,"heroImage":15050,"ctaButton":447,"ctaLink":448},[404],{"data":15036,"content":15037,"nodeType":74},{},[15038,15044],{"data":15039,"content":15040,"nodeType":78},{},[15041],{"data":15042,"marks":15043,"value":416,"nodeType":82},{},[],{"data":15045,"content":15046,"nodeType":87},{},[15047],{"data":15048,"marks":15049,"value":423,"nodeType":82},{},[],{"metadata":15051,"sys":15054,"fields":15059},{"tags":15052,"concepts":15053},[],[],{"space":15055,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15057,"publishedVersion":62,"revision":44,"locale":29},{"sys":15056},{"type":12,"linkType":13,"id":14},{"sys":15058},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15060},{"url":439,"details":15061,"fileName":445,"contentType":446},{"size":441,"image":15062},{"width":443,"height":444},{"sys":15064,"fields":15067},{"id":15065,"createdAt":15066},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":15068,"slug":15069,"articleIntro":15068,"category":15070},"2961 - Titres de participation","compte-2961-titres-de-participation",[15071],{"metadata":15072,"sys":15075,"fields":15082},{"tags":15073,"concepts":15074},[],[],{"space":15076,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15078,"publishedVersion":395,"revision":62,"contentType":15080,"locale":29},{"sys":15077},{"type":12,"linkType":13,"id":14},{"sys":15079},{"id":21,"type":12,"linkType":22},{"sys":15081},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15083,"metaTitle":405,"metaDescription":406,"mainTitle":15084,"subtitle":424,"heroImage":15099,"ctaButton":447,"ctaLink":448},[404],{"data":15085,"content":15086,"nodeType":74},{},[15087,15093],{"data":15088,"content":15089,"nodeType":78},{},[15090],{"data":15091,"marks":15092,"value":416,"nodeType":82},{},[],{"data":15094,"content":15095,"nodeType":87},{},[15096],{"data":15097,"marks":15098,"value":423,"nodeType":82},{},[],{"metadata":15100,"sys":15103,"fields":15108},{"tags":15101,"concepts":15102},[],[],{"space":15104,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15106,"publishedVersion":62,"revision":44,"locale":29},{"sys":15105},{"type":12,"linkType":13,"id":14},{"sys":15107},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15109},{"url":439,"details":15110,"fileName":445,"contentType":446},{"size":441,"image":15111},{"width":443,"height":444},{"sys":15113,"fields":15116},{"id":15114,"createdAt":15115},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":15117,"slug":15118,"articleIntro":15117,"category":15119},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[15120],{"metadata":15121,"sys":15124,"fields":15131},{"tags":15122,"concepts":15123},[],[],{"space":15125,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15127,"publishedVersion":395,"revision":62,"contentType":15129,"locale":29},{"sys":15126},{"type":12,"linkType":13,"id":14},{"sys":15128},{"id":21,"type":12,"linkType":22},{"sys":15130},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15132,"metaTitle":405,"metaDescription":406,"mainTitle":15133,"subtitle":424,"heroImage":15148,"ctaButton":447,"ctaLink":448},[404],{"data":15134,"content":15135,"nodeType":74},{},[15136,15142],{"data":15137,"content":15138,"nodeType":78},{},[15139],{"data":15140,"marks":15141,"value":416,"nodeType":82},{},[],{"data":15143,"content":15144,"nodeType":87},{},[15145],{"data":15146,"marks":15147,"value":423,"nodeType":82},{},[],{"metadata":15149,"sys":15152,"fields":15157},{"tags":15150,"concepts":15151},[],[],{"space":15153,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15155,"publishedVersion":62,"revision":44,"locale":29},{"sys":15154},{"type":12,"linkType":13,"id":14},{"sys":15156},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15158},{"url":439,"details":15159,"fileName":445,"contentType":446},{"size":441,"image":15160},{"width":443,"height":444},{"sys":15162,"fields":15165},{"id":15163,"createdAt":15164},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":15166,"slug":15167,"articleIntro":15166,"category":15168},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[15169],{"metadata":15170,"sys":15173,"fields":15180},{"tags":15171,"concepts":15172},[],[],{"space":15174,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15176,"publishedVersion":395,"revision":62,"contentType":15178,"locale":29},{"sys":15175},{"type":12,"linkType":13,"id":14},{"sys":15177},{"id":21,"type":12,"linkType":22},{"sys":15179},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15181,"metaTitle":405,"metaDescription":406,"mainTitle":15182,"subtitle":424,"heroImage":15197,"ctaButton":447,"ctaLink":448},[404],{"data":15183,"content":15184,"nodeType":74},{},[15185,15191],{"data":15186,"content":15187,"nodeType":78},{},[15188],{"data":15189,"marks":15190,"value":416,"nodeType":82},{},[],{"data":15192,"content":15193,"nodeType":87},{},[15194],{"data":15195,"marks":15196,"value":423,"nodeType":82},{},[],{"metadata":15198,"sys":15201,"fields":15206},{"tags":15199,"concepts":15200},[],[],{"space":15202,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15204,"publishedVersion":62,"revision":44,"locale":29},{"sys":15203},{"type":12,"linkType":13,"id":14},{"sys":15205},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15207},{"url":439,"details":15208,"fileName":445,"contentType":446},{"size":441,"image":15209},{"width":443,"height":444},{"sys":15211,"fields":15214},{"id":15212,"createdAt":15213},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":15215,"slug":15216,"articleIntro":15215,"category":15217},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[15218],{"metadata":15219,"sys":15222,"fields":15229},{"tags":15220,"concepts":15221},[],[],{"space":15223,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15225,"publishedVersion":395,"revision":62,"contentType":15227,"locale":29},{"sys":15224},{"type":12,"linkType":13,"id":14},{"sys":15226},{"id":21,"type":12,"linkType":22},{"sys":15228},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15230,"metaTitle":405,"metaDescription":406,"mainTitle":15231,"subtitle":424,"heroImage":15246,"ctaButton":447,"ctaLink":448},[404],{"data":15232,"content":15233,"nodeType":74},{},[15234,15240],{"data":15235,"content":15236,"nodeType":78},{},[15237],{"data":15238,"marks":15239,"value":416,"nodeType":82},{},[],{"data":15241,"content":15242,"nodeType":87},{},[15243],{"data":15244,"marks":15245,"value":423,"nodeType":82},{},[],{"metadata":15247,"sys":15250,"fields":15255},{"tags":15248,"concepts":15249},[],[],{"space":15251,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15253,"publishedVersion":62,"revision":44,"locale":29},{"sys":15252},{"type":12,"linkType":13,"id":14},{"sys":15254},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15256},{"url":439,"details":15257,"fileName":445,"contentType":446},{"size":441,"image":15258},{"width":443,"height":444},{"sys":15260,"fields":15263},{"id":15261,"createdAt":15262},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":15264,"slug":15265,"articleIntro":-1,"category":15266},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[15267],{"metadata":15268,"sys":15271,"fields":15278},{"tags":15269,"concepts":15270},[],[],{"space":15272,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15274,"publishedVersion":395,"revision":62,"contentType":15276,"locale":29},{"sys":15273},{"type":12,"linkType":13,"id":14},{"sys":15275},{"id":21,"type":12,"linkType":22},{"sys":15277},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15279,"metaTitle":405,"metaDescription":406,"mainTitle":15280,"subtitle":424,"heroImage":15295,"ctaButton":447,"ctaLink":448},[404],{"data":15281,"content":15282,"nodeType":74},{},[15283,15289],{"data":15284,"content":15285,"nodeType":78},{},[15286],{"data":15287,"marks":15288,"value":416,"nodeType":82},{},[],{"data":15290,"content":15291,"nodeType":87},{},[15292],{"data":15293,"marks":15294,"value":423,"nodeType":82},{},[],{"metadata":15296,"sys":15299,"fields":15304},{"tags":15297,"concepts":15298},[],[],{"space":15300,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15302,"publishedVersion":62,"revision":44,"locale":29},{"sys":15301},{"type":12,"linkType":13,"id":14},{"sys":15303},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15305},{"url":439,"details":15306,"fileName":445,"contentType":446},{"size":441,"image":15307},{"width":443,"height":444},{"sys":15309,"fields":15312},{"id":15310,"createdAt":15311},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":15313,"slug":15314,"articleIntro":15313,"category":15315},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[15316],{"metadata":15317,"sys":15320,"fields":15327},{"tags":15318,"concepts":15319},[],[],{"space":15321,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15323,"publishedVersion":395,"revision":62,"contentType":15325,"locale":29},{"sys":15322},{"type":12,"linkType":13,"id":14},{"sys":15324},{"id":21,"type":12,"linkType":22},{"sys":15326},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15328,"metaTitle":405,"metaDescription":406,"mainTitle":15329,"subtitle":424,"heroImage":15344,"ctaButton":447,"ctaLink":448},[404],{"data":15330,"content":15331,"nodeType":74},{},[15332,15338],{"data":15333,"content":15334,"nodeType":78},{},[15335],{"data":15336,"marks":15337,"value":416,"nodeType":82},{},[],{"data":15339,"content":15340,"nodeType":87},{},[15341],{"data":15342,"marks":15343,"value":423,"nodeType":82},{},[],{"metadata":15345,"sys":15348,"fields":15353},{"tags":15346,"concepts":15347},[],[],{"space":15349,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15351,"publishedVersion":62,"revision":44,"locale":29},{"sys":15350},{"type":12,"linkType":13,"id":14},{"sys":15352},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15354},{"url":439,"details":15355,"fileName":445,"contentType":446},{"size":441,"image":15356},{"width":443,"height":444},{"sys":15358,"fields":15361},{"id":15359,"createdAt":15360},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":15362,"slug":15363,"articleIntro":15362,"category":15364},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[15365],{"metadata":15366,"sys":15369,"fields":15376},{"tags":15367,"concepts":15368},[],[],{"space":15370,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15372,"publishedVersion":395,"revision":62,"contentType":15374,"locale":29},{"sys":15371},{"type":12,"linkType":13,"id":14},{"sys":15373},{"id":21,"type":12,"linkType":22},{"sys":15375},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15377,"metaTitle":405,"metaDescription":406,"mainTitle":15378,"subtitle":424,"heroImage":15393,"ctaButton":447,"ctaLink":448},[404],{"data":15379,"content":15380,"nodeType":74},{},[15381,15387],{"data":15382,"content":15383,"nodeType":78},{},[15384],{"data":15385,"marks":15386,"value":416,"nodeType":82},{},[],{"data":15388,"content":15389,"nodeType":87},{},[15390],{"data":15391,"marks":15392,"value":423,"nodeType":82},{},[],{"metadata":15394,"sys":15397,"fields":15402},{"tags":15395,"concepts":15396},[],[],{"space":15398,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15400,"publishedVersion":62,"revision":44,"locale":29},{"sys":15399},{"type":12,"linkType":13,"id":14},{"sys":15401},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15403},{"url":439,"details":15404,"fileName":445,"contentType":446},{"size":441,"image":15405},{"width":443,"height":444},{"sys":15407,"fields":15410},{"id":15408,"createdAt":15409},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":15411,"slug":15412,"articleIntro":15411,"category":15413},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[15414],{"metadata":15415,"sys":15418,"fields":15425},{"tags":15416,"concepts":15417},[],[],{"space":15419,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15421,"publishedVersion":395,"revision":62,"contentType":15423,"locale":29},{"sys":15420},{"type":12,"linkType":13,"id":14},{"sys":15422},{"id":21,"type":12,"linkType":22},{"sys":15424},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15426,"metaTitle":405,"metaDescription":406,"mainTitle":15427,"subtitle":424,"heroImage":15442,"ctaButton":447,"ctaLink":448},[404],{"data":15428,"content":15429,"nodeType":74},{},[15430,15436],{"data":15431,"content":15432,"nodeType":78},{},[15433],{"data":15434,"marks":15435,"value":416,"nodeType":82},{},[],{"data":15437,"content":15438,"nodeType":87},{},[15439],{"data":15440,"marks":15441,"value":423,"nodeType":82},{},[],{"metadata":15443,"sys":15446,"fields":15451},{"tags":15444,"concepts":15445},[],[],{"space":15447,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15449,"publishedVersion":62,"revision":44,"locale":29},{"sys":15448},{"type":12,"linkType":13,"id":14},{"sys":15450},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15452},{"url":439,"details":15453,"fileName":445,"contentType":446},{"size":441,"image":15454},{"width":443,"height":444},{"sys":15456,"fields":15459},{"id":15457,"createdAt":15458},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":15460,"slug":15461,"articleIntro":15460,"category":15462},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[15463],{"metadata":15464,"sys":15467,"fields":15474},{"tags":15465,"concepts":15466},[],[],{"space":15468,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15470,"publishedVersion":395,"revision":62,"contentType":15472,"locale":29},{"sys":15469},{"type":12,"linkType":13,"id":14},{"sys":15471},{"id":21,"type":12,"linkType":22},{"sys":15473},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15475,"metaTitle":405,"metaDescription":406,"mainTitle":15476,"subtitle":424,"heroImage":15491,"ctaButton":447,"ctaLink":448},[404],{"data":15477,"content":15478,"nodeType":74},{},[15479,15485],{"data":15480,"content":15481,"nodeType":78},{},[15482],{"data":15483,"marks":15484,"value":416,"nodeType":82},{},[],{"data":15486,"content":15487,"nodeType":87},{},[15488],{"data":15489,"marks":15490,"value":423,"nodeType":82},{},[],{"metadata":15492,"sys":15495,"fields":15500},{"tags":15493,"concepts":15494},[],[],{"space":15496,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15498,"publishedVersion":62,"revision":44,"locale":29},{"sys":15497},{"type":12,"linkType":13,"id":14},{"sys":15499},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15501},{"url":439,"details":15502,"fileName":445,"contentType":446},{"size":441,"image":15503},{"width":443,"height":444},{"sys":15505,"fields":15508},{"id":15506,"createdAt":15507},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":15509,"slug":15510,"articleIntro":15509,"category":15511},"4886 - Charges","compte-4886-charges",[15512],{"metadata":15513,"sys":15516,"fields":15523},{"tags":15514,"concepts":15515},[],[],{"space":15517,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15519,"publishedVersion":395,"revision":62,"contentType":15521,"locale":29},{"sys":15518},{"type":12,"linkType":13,"id":14},{"sys":15520},{"id":21,"type":12,"linkType":22},{"sys":15522},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15524,"metaTitle":405,"metaDescription":406,"mainTitle":15525,"subtitle":424,"heroImage":15540,"ctaButton":447,"ctaLink":448},[404],{"data":15526,"content":15527,"nodeType":74},{},[15528,15534],{"data":15529,"content":15530,"nodeType":78},{},[15531],{"data":15532,"marks":15533,"value":416,"nodeType":82},{},[],{"data":15535,"content":15536,"nodeType":87},{},[15537],{"data":15538,"marks":15539,"value":423,"nodeType":82},{},[],{"metadata":15541,"sys":15544,"fields":15549},{"tags":15542,"concepts":15543},[],[],{"space":15545,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15547,"publishedVersion":62,"revision":44,"locale":29},{"sys":15546},{"type":12,"linkType":13,"id":14},{"sys":15548},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15550},{"url":439,"details":15551,"fileName":445,"contentType":446},{"size":441,"image":15552},{"width":443,"height":444},{"sys":15554,"fields":15557},{"id":15555,"createdAt":15556},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":15558,"slug":15559,"articleIntro":15558,"category":15560},"6021 - Matières consommables","compte-6021-matieres-consommables",[15561],{"metadata":15562,"sys":15565,"fields":15572},{"tags":15563,"concepts":15564},[],[],{"space":15566,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15568,"publishedVersion":395,"revision":62,"contentType":15570,"locale":29},{"sys":15567},{"type":12,"linkType":13,"id":14},{"sys":15569},{"id":21,"type":12,"linkType":22},{"sys":15571},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15573,"metaTitle":405,"metaDescription":406,"mainTitle":15574,"subtitle":424,"heroImage":15589,"ctaButton":447,"ctaLink":448},[404],{"data":15575,"content":15576,"nodeType":74},{},[15577,15583],{"data":15578,"content":15579,"nodeType":78},{},[15580],{"data":15581,"marks":15582,"value":416,"nodeType":82},{},[],{"data":15584,"content":15585,"nodeType":87},{},[15586],{"data":15587,"marks":15588,"value":423,"nodeType":82},{},[],{"metadata":15590,"sys":15593,"fields":15598},{"tags":15591,"concepts":15592},[],[],{"space":15594,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15596,"publishedVersion":62,"revision":44,"locale":29},{"sys":15595},{"type":12,"linkType":13,"id":14},{"sys":15597},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15599},{"url":439,"details":15600,"fileName":445,"contentType":446},{"size":441,"image":15601},{"width":443,"height":444},{"sys":15603,"fields":15606},{"id":15604,"createdAt":15605},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":15607,"slug":15608,"articleIntro":15607,"category":15609},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[15610],{"metadata":15611,"sys":15614,"fields":15621},{"tags":15612,"concepts":15613},[],[],{"space":15615,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15617,"publishedVersion":395,"revision":62,"contentType":15619,"locale":29},{"sys":15616},{"type":12,"linkType":13,"id":14},{"sys":15618},{"id":21,"type":12,"linkType":22},{"sys":15620},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15622,"metaTitle":405,"metaDescription":406,"mainTitle":15623,"subtitle":424,"heroImage":15638,"ctaButton":447,"ctaLink":448},[404],{"data":15624,"content":15625,"nodeType":74},{},[15626,15632],{"data":15627,"content":15628,"nodeType":78},{},[15629],{"data":15630,"marks":15631,"value":416,"nodeType":82},{},[],{"data":15633,"content":15634,"nodeType":87},{},[15635],{"data":15636,"marks":15637,"value":423,"nodeType":82},{},[],{"metadata":15639,"sys":15642,"fields":15647},{"tags":15640,"concepts":15641},[],[],{"space":15643,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15645,"publishedVersion":62,"revision":44,"locale":29},{"sys":15644},{"type":12,"linkType":13,"id":14},{"sys":15646},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15648},{"url":439,"details":15649,"fileName":445,"contentType":446},{"size":441,"image":15650},{"width":443,"height":444},{"sys":15652,"fields":15655},{"id":15653,"createdAt":15654},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":15656,"slug":15657,"articleIntro":15656,"category":15658},"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",[15659],{"metadata":15660,"sys":15663,"fields":15670},{"tags":15661,"concepts":15662},[],[],{"space":15664,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15666,"publishedVersion":395,"revision":62,"contentType":15668,"locale":29},{"sys":15665},{"type":12,"linkType":13,"id":14},{"sys":15667},{"id":21,"type":12,"linkType":22},{"sys":15669},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15671,"metaTitle":405,"metaDescription":406,"mainTitle":15672,"subtitle":424,"heroImage":15687,"ctaButton":447,"ctaLink":448},[404],{"data":15673,"content":15674,"nodeType":74},{},[15675,15681],{"data":15676,"content":15677,"nodeType":78},{},[15678],{"data":15679,"marks":15680,"value":416,"nodeType":82},{},[],{"data":15682,"content":15683,"nodeType":87},{},[15684],{"data":15685,"marks":15686,"value":423,"nodeType":82},{},[],{"metadata":15688,"sys":15691,"fields":15696},{"tags":15689,"concepts":15690},[],[],{"space":15692,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15694,"publishedVersion":62,"revision":44,"locale":29},{"sys":15693},{"type":12,"linkType":13,"id":14},{"sys":15695},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15697},{"url":439,"details":15698,"fileName":445,"contentType":446},{"size":441,"image":15699},{"width":443,"height":444},{"sys":15701,"fields":15704},{"id":15702,"createdAt":15703},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":15705,"slug":15706,"articleIntro":15705,"category":15707},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[15708],{"metadata":15709,"sys":15712,"fields":15719},{"tags":15710,"concepts":15711},[],[],{"space":15713,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15715,"publishedVersion":395,"revision":62,"contentType":15717,"locale":29},{"sys":15714},{"type":12,"linkType":13,"id":14},{"sys":15716},{"id":21,"type":12,"linkType":22},{"sys":15718},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15720,"metaTitle":405,"metaDescription":406,"mainTitle":15721,"subtitle":424,"heroImage":15736,"ctaButton":447,"ctaLink":448},[404],{"data":15722,"content":15723,"nodeType":74},{},[15724,15730],{"data":15725,"content":15726,"nodeType":78},{},[15727],{"data":15728,"marks":15729,"value":416,"nodeType":82},{},[],{"data":15731,"content":15732,"nodeType":87},{},[15733],{"data":15734,"marks":15735,"value":423,"nodeType":82},{},[],{"metadata":15737,"sys":15740,"fields":15745},{"tags":15738,"concepts":15739},[],[],{"space":15741,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15743,"publishedVersion":62,"revision":44,"locale":29},{"sys":15742},{"type":12,"linkType":13,"id":14},{"sys":15744},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15746},{"url":439,"details":15747,"fileName":445,"contentType":446},{"size":441,"image":15748},{"width":443,"height":444},{"sys":15750,"fields":15753},{"id":15751,"createdAt":15752},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":15754,"slug":15755,"articleIntro":15754,"category":15756},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[15757],{"metadata":15758,"sys":15761,"fields":15768},{"tags":15759,"concepts":15760},[],[],{"space":15762,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15764,"publishedVersion":395,"revision":62,"contentType":15766,"locale":29},{"sys":15763},{"type":12,"linkType":13,"id":14},{"sys":15765},{"id":21,"type":12,"linkType":22},{"sys":15767},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15769,"metaTitle":405,"metaDescription":406,"mainTitle":15770,"subtitle":424,"heroImage":15785,"ctaButton":447,"ctaLink":448},[404],{"data":15771,"content":15772,"nodeType":74},{},[15773,15779],{"data":15774,"content":15775,"nodeType":78},{},[15776],{"data":15777,"marks":15778,"value":416,"nodeType":82},{},[],{"data":15780,"content":15781,"nodeType":87},{},[15782],{"data":15783,"marks":15784,"value":423,"nodeType":82},{},[],{"metadata":15786,"sys":15789,"fields":15794},{"tags":15787,"concepts":15788},[],[],{"space":15790,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15792,"publishedVersion":62,"revision":44,"locale":29},{"sys":15791},{"type":12,"linkType":13,"id":14},{"sys":15793},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15795},{"url":439,"details":15796,"fileName":445,"contentType":446},{"size":441,"image":15797},{"width":443,"height":444},{"sys":15799,"fields":15802},{"id":15800,"createdAt":15801},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":15803,"slug":15804,"articleIntro":15803,"category":15805},"1688 - Intérêts courus","compte-1688-interets-courus",[15806],{"metadata":15807,"sys":15810,"fields":15817},{"tags":15808,"concepts":15809},[],[],{"space":15811,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15813,"publishedVersion":395,"revision":62,"contentType":15815,"locale":29},{"sys":15812},{"type":12,"linkType":13,"id":14},{"sys":15814},{"id":21,"type":12,"linkType":22},{"sys":15816},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15818,"metaTitle":405,"metaDescription":406,"mainTitle":15819,"subtitle":424,"heroImage":15834,"ctaButton":447,"ctaLink":448},[404],{"data":15820,"content":15821,"nodeType":74},{},[15822,15828],{"data":15823,"content":15824,"nodeType":78},{},[15825],{"data":15826,"marks":15827,"value":416,"nodeType":82},{},[],{"data":15829,"content":15830,"nodeType":87},{},[15831],{"data":15832,"marks":15833,"value":423,"nodeType":82},{},[],{"metadata":15835,"sys":15838,"fields":15843},{"tags":15836,"concepts":15837},[],[],{"space":15839,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15841,"publishedVersion":62,"revision":44,"locale":29},{"sys":15840},{"type":12,"linkType":13,"id":14},{"sys":15842},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15844},{"url":439,"details":15845,"fileName":445,"contentType":446},{"size":441,"image":15846},{"width":443,"height":444},{"sys":15848,"fields":15851},{"id":15849,"createdAt":15850},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":15852,"slug":15853,"articleIntro":15852,"category":15854},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[15855],{"metadata":15856,"sys":15859,"fields":15866},{"tags":15857,"concepts":15858},[],[],{"space":15860,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15862,"publishedVersion":395,"revision":62,"contentType":15864,"locale":29},{"sys":15861},{"type":12,"linkType":13,"id":14},{"sys":15863},{"id":21,"type":12,"linkType":22},{"sys":15865},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15867,"metaTitle":405,"metaDescription":406,"mainTitle":15868,"subtitle":424,"heroImage":15883,"ctaButton":447,"ctaLink":448},[404],{"data":15869,"content":15870,"nodeType":74},{},[15871,15877],{"data":15872,"content":15873,"nodeType":78},{},[15874],{"data":15875,"marks":15876,"value":416,"nodeType":82},{},[],{"data":15878,"content":15879,"nodeType":87},{},[15880],{"data":15881,"marks":15882,"value":423,"nodeType":82},{},[],{"metadata":15884,"sys":15887,"fields":15892},{"tags":15885,"concepts":15886},[],[],{"space":15888,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15890,"publishedVersion":62,"revision":44,"locale":29},{"sys":15889},{"type":12,"linkType":13,"id":14},{"sys":15891},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15893},{"url":439,"details":15894,"fileName":445,"contentType":446},{"size":441,"image":15895},{"width":443,"height":444},{"sys":15897,"fields":15900},{"id":15898,"createdAt":15899},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":15901,"slug":15902,"articleIntro":15901,"category":15903},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[15904],{"metadata":15905,"sys":15908,"fields":15915},{"tags":15906,"concepts":15907},[],[],{"space":15909,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15911,"publishedVersion":395,"revision":62,"contentType":15913,"locale":29},{"sys":15910},{"type":12,"linkType":13,"id":14},{"sys":15912},{"id":21,"type":12,"linkType":22},{"sys":15914},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15916,"metaTitle":405,"metaDescription":406,"mainTitle":15917,"subtitle":424,"heroImage":15932,"ctaButton":447,"ctaLink":448},[404],{"data":15918,"content":15919,"nodeType":74},{},[15920,15926],{"data":15921,"content":15922,"nodeType":78},{},[15923],{"data":15924,"marks":15925,"value":416,"nodeType":82},{},[],{"data":15927,"content":15928,"nodeType":87},{},[15929],{"data":15930,"marks":15931,"value":423,"nodeType":82},{},[],{"metadata":15933,"sys":15936,"fields":15941},{"tags":15934,"concepts":15935},[],[],{"space":15937,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15939,"publishedVersion":62,"revision":44,"locale":29},{"sys":15938},{"type":12,"linkType":13,"id":14},{"sys":15940},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15942},{"url":439,"details":15943,"fileName":445,"contentType":446},{"size":441,"image":15944},{"width":443,"height":444},{"sys":15946,"fields":15949},{"id":15947,"createdAt":15948},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":15950,"slug":15951,"articleIntro":15950,"category":15952},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[15953],{"metadata":15954,"sys":15957,"fields":15964},{"tags":15955,"concepts":15956},[],[],{"space":15958,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15960,"publishedVersion":395,"revision":62,"contentType":15962,"locale":29},{"sys":15959},{"type":12,"linkType":13,"id":14},{"sys":15961},{"id":21,"type":12,"linkType":22},{"sys":15963},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15965,"metaTitle":405,"metaDescription":406,"mainTitle":15966,"subtitle":424,"heroImage":15981,"ctaButton":447,"ctaLink":448},[404],{"data":15967,"content":15968,"nodeType":74},{},[15969,15975],{"data":15970,"content":15971,"nodeType":78},{},[15972],{"data":15973,"marks":15974,"value":416,"nodeType":82},{},[],{"data":15976,"content":15977,"nodeType":87},{},[15978],{"data":15979,"marks":15980,"value":423,"nodeType":82},{},[],{"metadata":15982,"sys":15985,"fields":15990},{"tags":15983,"concepts":15984},[],[],{"space":15986,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15988,"publishedVersion":62,"revision":44,"locale":29},{"sys":15987},{"type":12,"linkType":13,"id":14},{"sys":15989},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15991},{"url":439,"details":15992,"fileName":445,"contentType":446},{"size":441,"image":15993},{"width":443,"height":444},{"sys":15995,"fields":15998},{"id":15996,"createdAt":15997},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":15999,"slug":16000,"articleIntro":15999,"category":16001},"6378 - Taxes diverses","compte-6378-taxes-diverses",[16002],{"metadata":16003,"sys":16006,"fields":16013},{"tags":16004,"concepts":16005},[],[],{"space":16007,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16009,"publishedVersion":395,"revision":62,"contentType":16011,"locale":29},{"sys":16008},{"type":12,"linkType":13,"id":14},{"sys":16010},{"id":21,"type":12,"linkType":22},{"sys":16012},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16014,"metaTitle":405,"metaDescription":406,"mainTitle":16015,"subtitle":424,"heroImage":16030,"ctaButton":447,"ctaLink":448},[404],{"data":16016,"content":16017,"nodeType":74},{},[16018,16024],{"data":16019,"content":16020,"nodeType":78},{},[16021],{"data":16022,"marks":16023,"value":416,"nodeType":82},{},[],{"data":16025,"content":16026,"nodeType":87},{},[16027],{"data":16028,"marks":16029,"value":423,"nodeType":82},{},[],{"metadata":16031,"sys":16034,"fields":16039},{"tags":16032,"concepts":16033},[],[],{"space":16035,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16037,"publishedVersion":62,"revision":44,"locale":29},{"sys":16036},{"type":12,"linkType":13,"id":14},{"sys":16038},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16040},{"url":439,"details":16041,"fileName":445,"contentType":446},{"size":441,"image":16042},{"width":443,"height":444},{"sys":16044,"fields":16047},{"id":16045,"createdAt":16046},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":16048,"slug":16049,"articleIntro":16048,"category":16050},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[16051],{"metadata":16052,"sys":16055,"fields":16062},{"tags":16053,"concepts":16054},[],[],{"space":16056,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16058,"publishedVersion":395,"revision":62,"contentType":16060,"locale":29},{"sys":16057},{"type":12,"linkType":13,"id":14},{"sys":16059},{"id":21,"type":12,"linkType":22},{"sys":16061},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16063,"metaTitle":405,"metaDescription":406,"mainTitle":16064,"subtitle":424,"heroImage":16079,"ctaButton":447,"ctaLink":448},[404],{"data":16065,"content":16066,"nodeType":74},{},[16067,16073],{"data":16068,"content":16069,"nodeType":78},{},[16070],{"data":16071,"marks":16072,"value":416,"nodeType":82},{},[],{"data":16074,"content":16075,"nodeType":87},{},[16076],{"data":16077,"marks":16078,"value":423,"nodeType":82},{},[],{"metadata":16080,"sys":16083,"fields":16088},{"tags":16081,"concepts":16082},[],[],{"space":16084,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16086,"publishedVersion":62,"revision":44,"locale":29},{"sys":16085},{"type":12,"linkType":13,"id":14},{"sys":16087},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16089},{"url":439,"details":16090,"fileName":445,"contentType":446},{"size":441,"image":16091},{"width":443,"height":444},{"sys":16093,"fields":16096},{"id":16094,"createdAt":16095},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":16097,"slug":16098,"articleIntro":16097,"category":16099},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[16100],{"metadata":16101,"sys":16104,"fields":16111},{"tags":16102,"concepts":16103},[],[],{"space":16105,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16107,"publishedVersion":395,"revision":62,"contentType":16109,"locale":29},{"sys":16106},{"type":12,"linkType":13,"id":14},{"sys":16108},{"id":21,"type":12,"linkType":22},{"sys":16110},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16112,"metaTitle":405,"metaDescription":406,"mainTitle":16113,"subtitle":424,"heroImage":16128,"ctaButton":447,"ctaLink":448},[404],{"data":16114,"content":16115,"nodeType":74},{},[16116,16122],{"data":16117,"content":16118,"nodeType":78},{},[16119],{"data":16120,"marks":16121,"value":416,"nodeType":82},{},[],{"data":16123,"content":16124,"nodeType":87},{},[16125],{"data":16126,"marks":16127,"value":423,"nodeType":82},{},[],{"metadata":16129,"sys":16132,"fields":16137},{"tags":16130,"concepts":16131},[],[],{"space":16133,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16135,"publishedVersion":62,"revision":44,"locale":29},{"sys":16134},{"type":12,"linkType":13,"id":14},{"sys":16136},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16138},{"url":439,"details":16139,"fileName":445,"contentType":446},{"size":441,"image":16140},{"width":443,"height":444},{"sys":16142,"fields":16145},{"id":16143,"createdAt":16144},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":16146,"slug":16147,"articleIntro":16146,"category":16148},"78174 - Créances","compte-78174-creances",[16149],{"metadata":16150,"sys":16153,"fields":16160},{"tags":16151,"concepts":16152},[],[],{"space":16154,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16156,"publishedVersion":395,"revision":62,"contentType":16158,"locale":29},{"sys":16155},{"type":12,"linkType":13,"id":14},{"sys":16157},{"id":21,"type":12,"linkType":22},{"sys":16159},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16161,"metaTitle":405,"metaDescription":406,"mainTitle":16162,"subtitle":424,"heroImage":16177,"ctaButton":447,"ctaLink":448},[404],{"data":16163,"content":16164,"nodeType":74},{},[16165,16171],{"data":16166,"content":16167,"nodeType":78},{},[16168],{"data":16169,"marks":16170,"value":416,"nodeType":82},{},[],{"data":16172,"content":16173,"nodeType":87},{},[16174],{"data":16175,"marks":16176,"value":423,"nodeType":82},{},[],{"metadata":16178,"sys":16181,"fields":16186},{"tags":16179,"concepts":16180},[],[],{"space":16182,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16184,"publishedVersion":62,"revision":44,"locale":29},{"sys":16183},{"type":12,"linkType":13,"id":14},{"sys":16185},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16187},{"url":439,"details":16188,"fileName":445,"contentType":446},{"size":441,"image":16189},{"width":443,"height":444},{"sys":16191,"fields":16194},{"id":16192,"createdAt":16193},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":16195,"slug":16196,"articleIntro":16195,"category":16197},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[16198],{"metadata":16199,"sys":16202,"fields":16209},{"tags":16200,"concepts":16201},[],[],{"space":16203,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16205,"publishedVersion":395,"revision":62,"contentType":16207,"locale":29},{"sys":16204},{"type":12,"linkType":13,"id":14},{"sys":16206},{"id":21,"type":12,"linkType":22},{"sys":16208},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16210,"metaTitle":405,"metaDescription":406,"mainTitle":16211,"subtitle":424,"heroImage":16226,"ctaButton":447,"ctaLink":448},[404],{"data":16212,"content":16213,"nodeType":74},{},[16214,16220],{"data":16215,"content":16216,"nodeType":78},{},[16217],{"data":16218,"marks":16219,"value":416,"nodeType":82},{},[],{"data":16221,"content":16222,"nodeType":87},{},[16223],{"data":16224,"marks":16225,"value":423,"nodeType":82},{},[],{"metadata":16227,"sys":16230,"fields":16235},{"tags":16228,"concepts":16229},[],[],{"space":16231,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16233,"publishedVersion":62,"revision":44,"locale":29},{"sys":16232},{"type":12,"linkType":13,"id":14},{"sys":16234},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16236},{"url":439,"details":16237,"fileName":445,"contentType":446},{"size":441,"image":16238},{"width":443,"height":444},{"sys":16240,"fields":16243},{"id":16241,"createdAt":16242},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":16244,"slug":16245,"articleIntro":16244,"category":16246},"506 - Obligations","compte-506-obligations",[16247],{"metadata":16248,"sys":16251,"fields":16258},{"tags":16249,"concepts":16250},[],[],{"space":16252,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16254,"publishedVersion":395,"revision":62,"contentType":16256,"locale":29},{"sys":16253},{"type":12,"linkType":13,"id":14},{"sys":16255},{"id":21,"type":12,"linkType":22},{"sys":16257},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16259,"metaTitle":405,"metaDescription":406,"mainTitle":16260,"subtitle":424,"heroImage":16275,"ctaButton":447,"ctaLink":448},[404],{"data":16261,"content":16262,"nodeType":74},{},[16263,16269],{"data":16264,"content":16265,"nodeType":78},{},[16266],{"data":16267,"marks":16268,"value":416,"nodeType":82},{},[],{"data":16270,"content":16271,"nodeType":87},{},[16272],{"data":16273,"marks":16274,"value":423,"nodeType":82},{},[],{"metadata":16276,"sys":16279,"fields":16284},{"tags":16277,"concepts":16278},[],[],{"space":16280,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16282,"publishedVersion":62,"revision":44,"locale":29},{"sys":16281},{"type":12,"linkType":13,"id":14},{"sys":16283},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16285},{"url":439,"details":16286,"fileName":445,"contentType":446},{"size":441,"image":16287},{"width":443,"height":444},{"sys":16289,"fields":16292},{"id":16290,"createdAt":16291},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":16293,"slug":16294,"articleIntro":16293,"category":16295},"206 - Droit au bail","compte-206-droit-au-bail",[16296],{"metadata":16297,"sys":16300,"fields":16307},{"tags":16298,"concepts":16299},[],[],{"space":16301,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16303,"publishedVersion":395,"revision":62,"contentType":16305,"locale":29},{"sys":16302},{"type":12,"linkType":13,"id":14},{"sys":16304},{"id":21,"type":12,"linkType":22},{"sys":16306},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16308,"metaTitle":405,"metaDescription":406,"mainTitle":16309,"subtitle":424,"heroImage":16324,"ctaButton":447,"ctaLink":448},[404],{"data":16310,"content":16311,"nodeType":74},{},[16312,16318],{"data":16313,"content":16314,"nodeType":78},{},[16315],{"data":16316,"marks":16317,"value":416,"nodeType":82},{},[],{"data":16319,"content":16320,"nodeType":87},{},[16321],{"data":16322,"marks":16323,"value":423,"nodeType":82},{},[],{"metadata":16325,"sys":16328,"fields":16333},{"tags":16326,"concepts":16327},[],[],{"space":16329,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16331,"publishedVersion":62,"revision":44,"locale":29},{"sys":16330},{"type":12,"linkType":13,"id":14},{"sys":16332},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16334},{"url":439,"details":16335,"fileName":445,"contentType":446},{"size":441,"image":16336},{"width":443,"height":444},{"sys":16338,"fields":16341},{"id":16339,"createdAt":16340},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":16342,"slug":16343,"articleIntro":-1,"category":16344},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[16345],{"metadata":16346,"sys":16349,"fields":16356},{"tags":16347,"concepts":16348},[],[],{"space":16350,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16352,"publishedVersion":395,"revision":62,"contentType":16354,"locale":29},{"sys":16351},{"type":12,"linkType":13,"id":14},{"sys":16353},{"id":21,"type":12,"linkType":22},{"sys":16355},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16357,"metaTitle":405,"metaDescription":406,"mainTitle":16358,"subtitle":424,"heroImage":16373,"ctaButton":447,"ctaLink":448},[404],{"data":16359,"content":16360,"nodeType":74},{},[16361,16367],{"data":16362,"content":16363,"nodeType":78},{},[16364],{"data":16365,"marks":16366,"value":416,"nodeType":82},{},[],{"data":16368,"content":16369,"nodeType":87},{},[16370],{"data":16371,"marks":16372,"value":423,"nodeType":82},{},[],{"metadata":16374,"sys":16377,"fields":16382},{"tags":16375,"concepts":16376},[],[],{"space":16378,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16380,"publishedVersion":62,"revision":44,"locale":29},{"sys":16379},{"type":12,"linkType":13,"id":14},{"sys":16381},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16383},{"url":439,"details":16384,"fileName":445,"contentType":446},{"size":441,"image":16385},{"width":443,"height":444},{"sys":16387,"fields":16390},{"id":16388,"createdAt":16389},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":16391,"slug":16392,"articleIntro":16391,"category":16393},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[16394],{"metadata":16395,"sys":16398,"fields":16405},{"tags":16396,"concepts":16397},[],[],{"space":16399,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16401,"publishedVersion":395,"revision":62,"contentType":16403,"locale":29},{"sys":16400},{"type":12,"linkType":13,"id":14},{"sys":16402},{"id":21,"type":12,"linkType":22},{"sys":16404},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16406,"metaTitle":405,"metaDescription":406,"mainTitle":16407,"subtitle":424,"heroImage":16422,"ctaButton":447,"ctaLink":448},[404],{"data":16408,"content":16409,"nodeType":74},{},[16410,16416],{"data":16411,"content":16412,"nodeType":78},{},[16413],{"data":16414,"marks":16415,"value":416,"nodeType":82},{},[],{"data":16417,"content":16418,"nodeType":87},{},[16419],{"data":16420,"marks":16421,"value":423,"nodeType":82},{},[],{"metadata":16423,"sys":16426,"fields":16431},{"tags":16424,"concepts":16425},[],[],{"space":16427,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16429,"publishedVersion":62,"revision":44,"locale":29},{"sys":16428},{"type":12,"linkType":13,"id":14},{"sys":16430},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16432},{"url":439,"details":16433,"fileName":445,"contentType":446},{"size":441,"image":16434},{"width":443,"height":444},{"sys":16436,"fields":16439},{"id":16437,"createdAt":16438},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":16440,"slug":16441,"articleIntro":16440,"category":16442},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[16443],{"metadata":16444,"sys":16447,"fields":16454},{"tags":16445,"concepts":16446},[],[],{"space":16448,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16450,"publishedVersion":395,"revision":62,"contentType":16452,"locale":29},{"sys":16449},{"type":12,"linkType":13,"id":14},{"sys":16451},{"id":21,"type":12,"linkType":22},{"sys":16453},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16455,"metaTitle":405,"metaDescription":406,"mainTitle":16456,"subtitle":424,"heroImage":16471,"ctaButton":447,"ctaLink":448},[404],{"data":16457,"content":16458,"nodeType":74},{},[16459,16465],{"data":16460,"content":16461,"nodeType":78},{},[16462],{"data":16463,"marks":16464,"value":416,"nodeType":82},{},[],{"data":16466,"content":16467,"nodeType":87},{},[16468],{"data":16469,"marks":16470,"value":423,"nodeType":82},{},[],{"metadata":16472,"sys":16475,"fields":16480},{"tags":16473,"concepts":16474},[],[],{"space":16476,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16478,"publishedVersion":62,"revision":44,"locale":29},{"sys":16477},{"type":12,"linkType":13,"id":14},{"sys":16479},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16481},{"url":439,"details":16482,"fileName":445,"contentType":446},{"size":441,"image":16483},{"width":443,"height":444},{"sys":16485,"fields":16486},{"id":15,"createdAt":17},{"title":31,"slug":380,"articleIntro":31,"category":16487},[16488],{"metadata":16489,"sys":16492,"fields":16499},{"tags":16490,"concepts":16491},[],[],{"space":16493,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16495,"publishedVersion":395,"revision":62,"contentType":16497,"locale":29},{"sys":16494},{"type":12,"linkType":13,"id":14},{"sys":16496},{"id":21,"type":12,"linkType":22},{"sys":16498},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16500,"metaTitle":405,"metaDescription":406,"mainTitle":16501,"subtitle":424,"heroImage":16516,"ctaButton":447,"ctaLink":448},[404],{"data":16502,"content":16503,"nodeType":74},{},[16504,16510],{"data":16505,"content":16506,"nodeType":78},{},[16507],{"data":16508,"marks":16509,"value":416,"nodeType":82},{},[],{"data":16511,"content":16512,"nodeType":87},{},[16513],{"data":16514,"marks":16515,"value":423,"nodeType":82},{},[],{"metadata":16517,"sys":16520,"fields":16525},{"tags":16518,"concepts":16519},[],[],{"space":16521,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16523,"publishedVersion":62,"revision":44,"locale":29},{"sys":16522},{"type":12,"linkType":13,"id":14},{"sys":16524},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16526},{"url":439,"details":16527,"fileName":445,"contentType":446},{"size":441,"image":16528},{"width":443,"height":444},{"sys":16530,"fields":16533},{"id":16531,"createdAt":16532},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":16534,"slug":16535,"articleIntro":16534,"category":16536},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[16537],{"metadata":16538,"sys":16541,"fields":16548},{"tags":16539,"concepts":16540},[],[],{"space":16542,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16544,"publishedVersion":395,"revision":62,"contentType":16546,"locale":29},{"sys":16543},{"type":12,"linkType":13,"id":14},{"sys":16545},{"id":21,"type":12,"linkType":22},{"sys":16547},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16549,"metaTitle":405,"metaDescription":406,"mainTitle":16550,"subtitle":424,"heroImage":16565,"ctaButton":447,"ctaLink":448},[404],{"data":16551,"content":16552,"nodeType":74},{},[16553,16559],{"data":16554,"content":16555,"nodeType":78},{},[16556],{"data":16557,"marks":16558,"value":416,"nodeType":82},{},[],{"data":16560,"content":16561,"nodeType":87},{},[16562],{"data":16563,"marks":16564,"value":423,"nodeType":82},{},[],{"metadata":16566,"sys":16569,"fields":16574},{"tags":16567,"concepts":16568},[],[],{"space":16570,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16572,"publishedVersion":62,"revision":44,"locale":29},{"sys":16571},{"type":12,"linkType":13,"id":14},{"sys":16573},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16575},{"url":439,"details":16576,"fileName":445,"contentType":446},{"size":441,"image":16577},{"width":443,"height":444},{"sys":16579,"fields":16582},{"id":16580,"createdAt":16581},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":16583,"slug":16584,"articleIntro":16583,"category":16585},"6161 - Multirisques","compte-6161-multirisques",[16586],{"metadata":16587,"sys":16590,"fields":16597},{"tags":16588,"concepts":16589},[],[],{"space":16591,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16593,"publishedVersion":395,"revision":62,"contentType":16595,"locale":29},{"sys":16592},{"type":12,"linkType":13,"id":14},{"sys":16594},{"id":21,"type":12,"linkType":22},{"sys":16596},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16598,"metaTitle":405,"metaDescription":406,"mainTitle":16599,"subtitle":424,"heroImage":16614,"ctaButton":447,"ctaLink":448},[404],{"data":16600,"content":16601,"nodeType":74},{},[16602,16608],{"data":16603,"content":16604,"nodeType":78},{},[16605],{"data":16606,"marks":16607,"value":416,"nodeType":82},{},[],{"data":16609,"content":16610,"nodeType":87},{},[16611],{"data":16612,"marks":16613,"value":423,"nodeType":82},{},[],{"metadata":16615,"sys":16618,"fields":16623},{"tags":16616,"concepts":16617},[],[],{"space":16619,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16621,"publishedVersion":62,"revision":44,"locale":29},{"sys":16620},{"type":12,"linkType":13,"id":14},{"sys":16622},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16624},{"url":439,"details":16625,"fileName":445,"contentType":446},{"size":441,"image":16626},{"width":443,"height":444},{"sys":16628,"fields":16631},{"id":16629,"createdAt":16630},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":16632,"slug":16633,"articleIntro":-1,"category":16634},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[16635],{"metadata":16636,"sys":16639,"fields":16646},{"tags":16637,"concepts":16638},[],[],{"space":16640,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16642,"publishedVersion":395,"revision":62,"contentType":16644,"locale":29},{"sys":16641},{"type":12,"linkType":13,"id":14},{"sys":16643},{"id":21,"type":12,"linkType":22},{"sys":16645},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16647,"metaTitle":405,"metaDescription":406,"mainTitle":16648,"subtitle":424,"heroImage":16663,"ctaButton":447,"ctaLink":448},[404],{"data":16649,"content":16650,"nodeType":74},{},[16651,16657],{"data":16652,"content":16653,"nodeType":78},{},[16654],{"data":16655,"marks":16656,"value":416,"nodeType":82},{},[],{"data":16658,"content":16659,"nodeType":87},{},[16660],{"data":16661,"marks":16662,"value":423,"nodeType":82},{},[],{"metadata":16664,"sys":16667,"fields":16672},{"tags":16665,"concepts":16666},[],[],{"space":16668,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16670,"publishedVersion":62,"revision":44,"locale":29},{"sys":16669},{"type":12,"linkType":13,"id":14},{"sys":16671},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16673},{"url":439,"details":16674,"fileName":445,"contentType":446},{"size":441,"image":16675},{"width":443,"height":444},{"sys":16677,"fields":16680},{"id":16678,"createdAt":16679},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":16681,"slug":16682,"articleIntro":16681,"category":16683},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[16684],{"metadata":16685,"sys":16688,"fields":16695},{"tags":16686,"concepts":16687},[],[],{"space":16689,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16691,"publishedVersion":395,"revision":62,"contentType":16693,"locale":29},{"sys":16690},{"type":12,"linkType":13,"id":14},{"sys":16692},{"id":21,"type":12,"linkType":22},{"sys":16694},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16696,"metaTitle":405,"metaDescription":406,"mainTitle":16697,"subtitle":424,"heroImage":16712,"ctaButton":447,"ctaLink":448},[404],{"data":16698,"content":16699,"nodeType":74},{},[16700,16706],{"data":16701,"content":16702,"nodeType":78},{},[16703],{"data":16704,"marks":16705,"value":416,"nodeType":82},{},[],{"data":16707,"content":16708,"nodeType":87},{},[16709],{"data":16710,"marks":16711,"value":423,"nodeType":82},{},[],{"metadata":16713,"sys":16716,"fields":16721},{"tags":16714,"concepts":16715},[],[],{"space":16717,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16719,"publishedVersion":62,"revision":44,"locale":29},{"sys":16718},{"type":12,"linkType":13,"id":14},{"sys":16720},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16722},{"url":439,"details":16723,"fileName":445,"contentType":446},{"size":441,"image":16724},{"width":443,"height":444},{"sys":16726,"fields":16729},{"id":16727,"createdAt":16728},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":16730,"slug":16731,"articleIntro":16730,"category":16732},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[16733],{"metadata":16734,"sys":16737,"fields":16744},{"tags":16735,"concepts":16736},[],[],{"space":16738,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16740,"publishedVersion":395,"revision":62,"contentType":16742,"locale":29},{"sys":16739},{"type":12,"linkType":13,"id":14},{"sys":16741},{"id":21,"type":12,"linkType":22},{"sys":16743},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16745,"metaTitle":405,"metaDescription":406,"mainTitle":16746,"subtitle":424,"heroImage":16761,"ctaButton":447,"ctaLink":448},[404],{"data":16747,"content":16748,"nodeType":74},{},[16749,16755],{"data":16750,"content":16751,"nodeType":78},{},[16752],{"data":16753,"marks":16754,"value":416,"nodeType":82},{},[],{"data":16756,"content":16757,"nodeType":87},{},[16758],{"data":16759,"marks":16760,"value":423,"nodeType":82},{},[],{"metadata":16762,"sys":16765,"fields":16770},{"tags":16763,"concepts":16764},[],[],{"space":16766,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16768,"publishedVersion":62,"revision":44,"locale":29},{"sys":16767},{"type":12,"linkType":13,"id":14},{"sys":16769},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16771},{"url":439,"details":16772,"fileName":445,"contentType":446},{"size":441,"image":16773},{"width":443,"height":444},{"sys":16775,"fields":16778},{"id":16776,"createdAt":16777},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":16779,"slug":16780,"articleIntro":16779,"category":16781},"Classe 15 - Provisions","classe-15-provisions",[16782],{"metadata":16783,"sys":16786,"fields":16793},{"tags":16784,"concepts":16785},[],[],{"space":16787,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16789,"publishedVersion":395,"revision":62,"contentType":16791,"locale":29},{"sys":16788},{"type":12,"linkType":13,"id":14},{"sys":16790},{"id":21,"type":12,"linkType":22},{"sys":16792},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16794,"metaTitle":405,"metaDescription":406,"mainTitle":16795,"subtitle":424,"heroImage":16810,"ctaButton":447,"ctaLink":448},[404],{"data":16796,"content":16797,"nodeType":74},{},[16798,16804],{"data":16799,"content":16800,"nodeType":78},{},[16801],{"data":16802,"marks":16803,"value":416,"nodeType":82},{},[],{"data":16805,"content":16806,"nodeType":87},{},[16807],{"data":16808,"marks":16809,"value":423,"nodeType":82},{},[],{"metadata":16811,"sys":16814,"fields":16819},{"tags":16812,"concepts":16813},[],[],{"space":16815,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16817,"publishedVersion":62,"revision":44,"locale":29},{"sys":16816},{"type":12,"linkType":13,"id":14},{"sys":16818},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16820},{"url":439,"details":16821,"fileName":445,"contentType":446},{"size":441,"image":16822},{"width":443,"height":444},{"sys":16824,"fields":16827},{"id":16825,"createdAt":16826},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":16828,"slug":16829,"articleIntro":-1,"category":16830},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[16831],{"metadata":16832,"sys":16835,"fields":16842},{"tags":16833,"concepts":16834},[],[],{"space":16836,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16838,"publishedVersion":395,"revision":62,"contentType":16840,"locale":29},{"sys":16837},{"type":12,"linkType":13,"id":14},{"sys":16839},{"id":21,"type":12,"linkType":22},{"sys":16841},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16843,"metaTitle":405,"metaDescription":406,"mainTitle":16844,"subtitle":424,"heroImage":16859,"ctaButton":447,"ctaLink":448},[404],{"data":16845,"content":16846,"nodeType":74},{},[16847,16853],{"data":16848,"content":16849,"nodeType":78},{},[16850],{"data":16851,"marks":16852,"value":416,"nodeType":82},{},[],{"data":16854,"content":16855,"nodeType":87},{},[16856],{"data":16857,"marks":16858,"value":423,"nodeType":82},{},[],{"metadata":16860,"sys":16863,"fields":16868},{"tags":16861,"concepts":16862},[],[],{"space":16864,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16866,"publishedVersion":62,"revision":44,"locale":29},{"sys":16865},{"type":12,"linkType":13,"id":14},{"sys":16867},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16869},{"url":439,"details":16870,"fileName":445,"contentType":446},{"size":441,"image":16871},{"width":443,"height":444},{"sys":16873,"fields":16876},{"id":16874,"createdAt":16875},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":16877,"slug":16878,"articleIntro":16877,"category":16879},"6471 - Prestations directes","compte-6471-prestations-directes",[16880],{"metadata":16881,"sys":16884,"fields":16891},{"tags":16882,"concepts":16883},[],[],{"space":16885,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16887,"publishedVersion":395,"revision":62,"contentType":16889,"locale":29},{"sys":16886},{"type":12,"linkType":13,"id":14},{"sys":16888},{"id":21,"type":12,"linkType":22},{"sys":16890},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16892,"metaTitle":405,"metaDescription":406,"mainTitle":16893,"subtitle":424,"heroImage":16908,"ctaButton":447,"ctaLink":448},[404],{"data":16894,"content":16895,"nodeType":74},{},[16896,16902],{"data":16897,"content":16898,"nodeType":78},{},[16899],{"data":16900,"marks":16901,"value":416,"nodeType":82},{},[],{"data":16903,"content":16904,"nodeType":87},{},[16905],{"data":16906,"marks":16907,"value":423,"nodeType":82},{},[],{"metadata":16909,"sys":16912,"fields":16917},{"tags":16910,"concepts":16911},[],[],{"space":16913,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16915,"publishedVersion":62,"revision":44,"locale":29},{"sys":16914},{"type":12,"linkType":13,"id":14},{"sys":16916},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16918},{"url":439,"details":16919,"fileName":445,"contentType":446},{"size":441,"image":16920},{"width":443,"height":444},{"sys":16922,"fields":16925},{"id":16923,"createdAt":16924},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":16926,"slug":16927,"articleIntro":16926,"category":16928},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[16929],{"metadata":16930,"sys":16933,"fields":16940},{"tags":16931,"concepts":16932},[],[],{"space":16934,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16936,"publishedVersion":395,"revision":62,"contentType":16938,"locale":29},{"sys":16935},{"type":12,"linkType":13,"id":14},{"sys":16937},{"id":21,"type":12,"linkType":22},{"sys":16939},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16941,"metaTitle":405,"metaDescription":406,"mainTitle":16942,"subtitle":424,"heroImage":16957,"ctaButton":447,"ctaLink":448},[404],{"data":16943,"content":16944,"nodeType":74},{},[16945,16951],{"data":16946,"content":16947,"nodeType":78},{},[16948],{"data":16949,"marks":16950,"value":416,"nodeType":82},{},[],{"data":16952,"content":16953,"nodeType":87},{},[16954],{"data":16955,"marks":16956,"value":423,"nodeType":82},{},[],{"metadata":16958,"sys":16961,"fields":16966},{"tags":16959,"concepts":16960},[],[],{"space":16962,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16964,"publishedVersion":62,"revision":44,"locale":29},{"sys":16963},{"type":12,"linkType":13,"id":14},{"sys":16965},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16967},{"url":439,"details":16968,"fileName":445,"contentType":446},{"size":441,"image":16969},{"width":443,"height":444},{"sys":16971,"fields":16974},{"id":16972,"createdAt":16973},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":16975,"slug":16976,"articleIntro":16975,"category":16977},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[16978],{"metadata":16979,"sys":16982,"fields":16989},{"tags":16980,"concepts":16981},[],[],{"space":16983,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16985,"publishedVersion":395,"revision":62,"contentType":16987,"locale":29},{"sys":16984},{"type":12,"linkType":13,"id":14},{"sys":16986},{"id":21,"type":12,"linkType":22},{"sys":16988},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16990,"metaTitle":405,"metaDescription":406,"mainTitle":16991,"subtitle":424,"heroImage":17006,"ctaButton":447,"ctaLink":448},[404],{"data":16992,"content":16993,"nodeType":74},{},[16994,17000],{"data":16995,"content":16996,"nodeType":78},{},[16997],{"data":16998,"marks":16999,"value":416,"nodeType":82},{},[],{"data":17001,"content":17002,"nodeType":87},{},[17003],{"data":17004,"marks":17005,"value":423,"nodeType":82},{},[],{"metadata":17007,"sys":17010,"fields":17015},{"tags":17008,"concepts":17009},[],[],{"space":17011,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17013,"publishedVersion":62,"revision":44,"locale":29},{"sys":17012},{"type":12,"linkType":13,"id":14},{"sys":17014},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17016},{"url":439,"details":17017,"fileName":445,"contentType":446},{"size":441,"image":17018},{"width":443,"height":444},{"sys":17020,"fields":17023},{"id":17021,"createdAt":17022},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":17024,"slug":17025,"articleIntro":17024,"category":17026},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[17027],{"metadata":17028,"sys":17031,"fields":17038},{"tags":17029,"concepts":17030},[],[],{"space":17032,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17034,"publishedVersion":395,"revision":62,"contentType":17036,"locale":29},{"sys":17033},{"type":12,"linkType":13,"id":14},{"sys":17035},{"id":21,"type":12,"linkType":22},{"sys":17037},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17039,"metaTitle":405,"metaDescription":406,"mainTitle":17040,"subtitle":424,"heroImage":17055,"ctaButton":447,"ctaLink":448},[404],{"data":17041,"content":17042,"nodeType":74},{},[17043,17049],{"data":17044,"content":17045,"nodeType":78},{},[17046],{"data":17047,"marks":17048,"value":416,"nodeType":82},{},[],{"data":17050,"content":17051,"nodeType":87},{},[17052],{"data":17053,"marks":17054,"value":423,"nodeType":82},{},[],{"metadata":17056,"sys":17059,"fields":17064},{"tags":17057,"concepts":17058},[],[],{"space":17060,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17062,"publishedVersion":62,"revision":44,"locale":29},{"sys":17061},{"type":12,"linkType":13,"id":14},{"sys":17063},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17065},{"url":439,"details":17066,"fileName":445,"contentType":446},{"size":441,"image":17067},{"width":443,"height":444},{"sys":17069,"fields":17072},{"id":17070,"createdAt":17071},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":17073,"slug":17074,"articleIntro":17073,"category":17075},"7083 - Locations diverses","compte-7083-locations-diverses",[17076],{"metadata":17077,"sys":17080,"fields":17087},{"tags":17078,"concepts":17079},[],[],{"space":17081,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17083,"publishedVersion":395,"revision":62,"contentType":17085,"locale":29},{"sys":17082},{"type":12,"linkType":13,"id":14},{"sys":17084},{"id":21,"type":12,"linkType":22},{"sys":17086},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17088,"metaTitle":405,"metaDescription":406,"mainTitle":17089,"subtitle":424,"heroImage":17104,"ctaButton":447,"ctaLink":448},[404],{"data":17090,"content":17091,"nodeType":74},{},[17092,17098],{"data":17093,"content":17094,"nodeType":78},{},[17095],{"data":17096,"marks":17097,"value":416,"nodeType":82},{},[],{"data":17099,"content":17100,"nodeType":87},{},[17101],{"data":17102,"marks":17103,"value":423,"nodeType":82},{},[],{"metadata":17105,"sys":17108,"fields":17113},{"tags":17106,"concepts":17107},[],[],{"space":17109,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17111,"publishedVersion":62,"revision":44,"locale":29},{"sys":17110},{"type":12,"linkType":13,"id":14},{"sys":17112},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17114},{"url":439,"details":17115,"fileName":445,"contentType":446},{"size":441,"image":17116},{"width":443,"height":444},{"sys":17118,"fields":17121},{"id":17119,"createdAt":17120},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":17122,"slug":17123,"articleIntro":17122,"category":17124},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[17125],{"metadata":17126,"sys":17129,"fields":17136},{"tags":17127,"concepts":17128},[],[],{"space":17130,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17132,"publishedVersion":395,"revision":62,"contentType":17134,"locale":29},{"sys":17131},{"type":12,"linkType":13,"id":14},{"sys":17133},{"id":21,"type":12,"linkType":22},{"sys":17135},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17137,"metaTitle":405,"metaDescription":406,"mainTitle":17138,"subtitle":424,"heroImage":17153,"ctaButton":447,"ctaLink":448},[404],{"data":17139,"content":17140,"nodeType":74},{},[17141,17147],{"data":17142,"content":17143,"nodeType":78},{},[17144],{"data":17145,"marks":17146,"value":416,"nodeType":82},{},[],{"data":17148,"content":17149,"nodeType":87},{},[17150],{"data":17151,"marks":17152,"value":423,"nodeType":82},{},[],{"metadata":17154,"sys":17157,"fields":17162},{"tags":17155,"concepts":17156},[],[],{"space":17158,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17160,"publishedVersion":62,"revision":44,"locale":29},{"sys":17159},{"type":12,"linkType":13,"id":14},{"sys":17161},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17163},{"url":439,"details":17164,"fileName":445,"contentType":446},{"size":441,"image":17165},{"width":443,"height":444},{"sys":17167,"fields":17170},{"id":17168,"createdAt":17169},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":17171,"slug":17172,"articleIntro":-1,"category":17173},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[17174],{"metadata":17175,"sys":17178,"fields":17185},{"tags":17176,"concepts":17177},[],[],{"space":17179,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17181,"publishedVersion":395,"revision":62,"contentType":17183,"locale":29},{"sys":17180},{"type":12,"linkType":13,"id":14},{"sys":17182},{"id":21,"type":12,"linkType":22},{"sys":17184},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17186,"metaTitle":405,"metaDescription":406,"mainTitle":17187,"subtitle":424,"heroImage":17202,"ctaButton":447,"ctaLink":448},[404],{"data":17188,"content":17189,"nodeType":74},{},[17190,17196],{"data":17191,"content":17192,"nodeType":78},{},[17193],{"data":17194,"marks":17195,"value":416,"nodeType":82},{},[],{"data":17197,"content":17198,"nodeType":87},{},[17199],{"data":17200,"marks":17201,"value":423,"nodeType":82},{},[],{"metadata":17203,"sys":17206,"fields":17211},{"tags":17204,"concepts":17205},[],[],{"space":17207,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17209,"publishedVersion":62,"revision":44,"locale":29},{"sys":17208},{"type":12,"linkType":13,"id":14},{"sys":17210},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17212},{"url":439,"details":17213,"fileName":445,"contentType":446},{"size":441,"image":17214},{"width":443,"height":444},{"sys":17216,"fields":17219},{"id":17217,"createdAt":17218},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":17220,"slug":17221,"articleIntro":17220,"category":17222},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[17223],{"metadata":17224,"sys":17227,"fields":17234},{"tags":17225,"concepts":17226},[],[],{"space":17228,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17230,"publishedVersion":395,"revision":62,"contentType":17232,"locale":29},{"sys":17229},{"type":12,"linkType":13,"id":14},{"sys":17231},{"id":21,"type":12,"linkType":22},{"sys":17233},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17235,"metaTitle":405,"metaDescription":406,"mainTitle":17236,"subtitle":424,"heroImage":17251,"ctaButton":447,"ctaLink":448},[404],{"data":17237,"content":17238,"nodeType":74},{},[17239,17245],{"data":17240,"content":17241,"nodeType":78},{},[17242],{"data":17243,"marks":17244,"value":416,"nodeType":82},{},[],{"data":17246,"content":17247,"nodeType":87},{},[17248],{"data":17249,"marks":17250,"value":423,"nodeType":82},{},[],{"metadata":17252,"sys":17255,"fields":17260},{"tags":17253,"concepts":17254},[],[],{"space":17256,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17258,"publishedVersion":62,"revision":44,"locale":29},{"sys":17257},{"type":12,"linkType":13,"id":14},{"sys":17259},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17261},{"url":439,"details":17262,"fileName":445,"contentType":446},{"size":441,"image":17263},{"width":443,"height":444},{"sys":17265,"fields":17268},{"id":17266,"createdAt":17267},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17269,"slug":17270,"articleIntro":-1,"category":17271},"Compte 71 - Production stockée","compte-71-production-stockee",[17272],{"metadata":17273,"sys":17276,"fields":17283},{"tags":17274,"concepts":17275},[],[],{"space":17277,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17279,"publishedVersion":395,"revision":62,"contentType":17281,"locale":29},{"sys":17278},{"type":12,"linkType":13,"id":14},{"sys":17280},{"id":21,"type":12,"linkType":22},{"sys":17282},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17284,"metaTitle":405,"metaDescription":406,"mainTitle":17285,"subtitle":424,"heroImage":17300,"ctaButton":447,"ctaLink":448},[404],{"data":17286,"content":17287,"nodeType":74},{},[17288,17294],{"data":17289,"content":17290,"nodeType":78},{},[17291],{"data":17292,"marks":17293,"value":416,"nodeType":82},{},[],{"data":17295,"content":17296,"nodeType":87},{},[17297],{"data":17298,"marks":17299,"value":423,"nodeType":82},{},[],{"metadata":17301,"sys":17304,"fields":17309},{"tags":17302,"concepts":17303},[],[],{"space":17305,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17307,"publishedVersion":62,"revision":44,"locale":29},{"sys":17306},{"type":12,"linkType":13,"id":14},{"sys":17308},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17310},{"url":439,"details":17311,"fileName":445,"contentType":446},{"size":441,"image":17312},{"width":443,"height":444},{"sys":17314,"fields":17317},{"id":17315,"createdAt":17316},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":17318,"slug":17319,"articleIntro":17318,"category":17320},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[17321],{"metadata":17322,"sys":17325,"fields":17332},{"tags":17323,"concepts":17324},[],[],{"space":17326,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17328,"publishedVersion":395,"revision":62,"contentType":17330,"locale":29},{"sys":17327},{"type":12,"linkType":13,"id":14},{"sys":17329},{"id":21,"type":12,"linkType":22},{"sys":17331},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17333,"metaTitle":405,"metaDescription":406,"mainTitle":17334,"subtitle":424,"heroImage":17349,"ctaButton":447,"ctaLink":448},[404],{"data":17335,"content":17336,"nodeType":74},{},[17337,17343],{"data":17338,"content":17339,"nodeType":78},{},[17340],{"data":17341,"marks":17342,"value":416,"nodeType":82},{},[],{"data":17344,"content":17345,"nodeType":87},{},[17346],{"data":17347,"marks":17348,"value":423,"nodeType":82},{},[],{"metadata":17350,"sys":17353,"fields":17358},{"tags":17351,"concepts":17352},[],[],{"space":17354,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17356,"publishedVersion":62,"revision":44,"locale":29},{"sys":17355},{"type":12,"linkType":13,"id":14},{"sys":17357},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17359},{"url":439,"details":17360,"fileName":445,"contentType":446},{"size":441,"image":17361},{"width":443,"height":444},{"sys":17363,"fields":17366},{"id":17364,"createdAt":17365},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":17367,"slug":17368,"articleIntro":17367,"category":17369},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[17370],{"metadata":17371,"sys":17374,"fields":17381},{"tags":17372,"concepts":17373},[],[],{"space":17375,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17377,"publishedVersion":395,"revision":62,"contentType":17379,"locale":29},{"sys":17376},{"type":12,"linkType":13,"id":14},{"sys":17378},{"id":21,"type":12,"linkType":22},{"sys":17380},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17382,"metaTitle":405,"metaDescription":406,"mainTitle":17383,"subtitle":424,"heroImage":17398,"ctaButton":447,"ctaLink":448},[404],{"data":17384,"content":17385,"nodeType":74},{},[17386,17392],{"data":17387,"content":17388,"nodeType":78},{},[17389],{"data":17390,"marks":17391,"value":416,"nodeType":82},{},[],{"data":17393,"content":17394,"nodeType":87},{},[17395],{"data":17396,"marks":17397,"value":423,"nodeType":82},{},[],{"metadata":17399,"sys":17402,"fields":17407},{"tags":17400,"concepts":17401},[],[],{"space":17403,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17405,"publishedVersion":62,"revision":44,"locale":29},{"sys":17404},{"type":12,"linkType":13,"id":14},{"sys":17406},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17408},{"url":439,"details":17409,"fileName":445,"contentType":446},{"size":441,"image":17410},{"width":443,"height":444},{"sys":17412,"fields":17415},{"id":17413,"createdAt":17414},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":17416,"slug":17417,"articleIntro":-1,"category":17418},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[17419],{"metadata":17420,"sys":17423,"fields":17430},{"tags":17421,"concepts":17422},[],[],{"space":17424,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17426,"publishedVersion":395,"revision":62,"contentType":17428,"locale":29},{"sys":17425},{"type":12,"linkType":13,"id":14},{"sys":17427},{"id":21,"type":12,"linkType":22},{"sys":17429},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17431,"metaTitle":405,"metaDescription":406,"mainTitle":17432,"subtitle":424,"heroImage":17447,"ctaButton":447,"ctaLink":448},[404],{"data":17433,"content":17434,"nodeType":74},{},[17435,17441],{"data":17436,"content":17437,"nodeType":78},{},[17438],{"data":17439,"marks":17440,"value":416,"nodeType":82},{},[],{"data":17442,"content":17443,"nodeType":87},{},[17444],{"data":17445,"marks":17446,"value":423,"nodeType":82},{},[],{"metadata":17448,"sys":17451,"fields":17456},{"tags":17449,"concepts":17450},[],[],{"space":17452,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17454,"publishedVersion":62,"revision":44,"locale":29},{"sys":17453},{"type":12,"linkType":13,"id":14},{"sys":17455},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17457},{"url":439,"details":17458,"fileName":445,"contentType":446},{"size":441,"image":17459},{"width":443,"height":444},{"sys":17461,"fields":17464},{"id":17462,"createdAt":17463},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":17465,"slug":17466,"articleIntro":-1,"category":17467},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[17468],{"metadata":17469,"sys":17472,"fields":17479},{"tags":17470,"concepts":17471},[],[],{"space":17473,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17475,"publishedVersion":395,"revision":62,"contentType":17477,"locale":29},{"sys":17474},{"type":12,"linkType":13,"id":14},{"sys":17476},{"id":21,"type":12,"linkType":22},{"sys":17478},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17480,"metaTitle":405,"metaDescription":406,"mainTitle":17481,"subtitle":424,"heroImage":17496,"ctaButton":447,"ctaLink":448},[404],{"data":17482,"content":17483,"nodeType":74},{},[17484,17490],{"data":17485,"content":17486,"nodeType":78},{},[17487],{"data":17488,"marks":17489,"value":416,"nodeType":82},{},[],{"data":17491,"content":17492,"nodeType":87},{},[17493],{"data":17494,"marks":17495,"value":423,"nodeType":82},{},[],{"metadata":17497,"sys":17500,"fields":17505},{"tags":17498,"concepts":17499},[],[],{"space":17501,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17503,"publishedVersion":62,"revision":44,"locale":29},{"sys":17502},{"type":12,"linkType":13,"id":14},{"sys":17504},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17506},{"url":439,"details":17507,"fileName":445,"contentType":446},{"size":441,"image":17508},{"width":443,"height":444},{"sys":17510,"fields":17512},{"id":17511,"createdAt":12858},"4kVdSdLvBSCpwNNFzLzom2",{"title":17513,"slug":17514,"articleIntro":17513,"category":17515},"335 - Travaux en cours","compte-335-travaux-en-cours",[17516],{"metadata":17517,"sys":17520,"fields":17527},{"tags":17518,"concepts":17519},[],[],{"space":17521,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17523,"publishedVersion":395,"revision":62,"contentType":17525,"locale":29},{"sys":17522},{"type":12,"linkType":13,"id":14},{"sys":17524},{"id":21,"type":12,"linkType":22},{"sys":17526},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17528,"metaTitle":405,"metaDescription":406,"mainTitle":17529,"subtitle":424,"heroImage":17544,"ctaButton":447,"ctaLink":448},[404],{"data":17530,"content":17531,"nodeType":74},{},[17532,17538],{"data":17533,"content":17534,"nodeType":78},{},[17535],{"data":17536,"marks":17537,"value":416,"nodeType":82},{},[],{"data":17539,"content":17540,"nodeType":87},{},[17541],{"data":17542,"marks":17543,"value":423,"nodeType":82},{},[],{"metadata":17545,"sys":17548,"fields":17553},{"tags":17546,"concepts":17547},[],[],{"space":17549,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17551,"publishedVersion":62,"revision":44,"locale":29},{"sys":17550},{"type":12,"linkType":13,"id":14},{"sys":17552},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17554},{"url":439,"details":17555,"fileName":445,"contentType":446},{"size":441,"image":17556},{"width":443,"height":444},{"sys":17558,"fields":17561},{"id":17559,"createdAt":17560},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":17562,"slug":17563,"articleIntro":17562,"category":17564},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[17565],{"metadata":17566,"sys":17569,"fields":17576},{"tags":17567,"concepts":17568},[],[],{"space":17570,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17572,"publishedVersion":395,"revision":62,"contentType":17574,"locale":29},{"sys":17571},{"type":12,"linkType":13,"id":14},{"sys":17573},{"id":21,"type":12,"linkType":22},{"sys":17575},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17577,"metaTitle":405,"metaDescription":406,"mainTitle":17578,"subtitle":424,"heroImage":17593,"ctaButton":447,"ctaLink":448},[404],{"data":17579,"content":17580,"nodeType":74},{},[17581,17587],{"data":17582,"content":17583,"nodeType":78},{},[17584],{"data":17585,"marks":17586,"value":416,"nodeType":82},{},[],{"data":17588,"content":17589,"nodeType":87},{},[17590],{"data":17591,"marks":17592,"value":423,"nodeType":82},{},[],{"metadata":17594,"sys":17597,"fields":17602},{"tags":17595,"concepts":17596},[],[],{"space":17598,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17600,"publishedVersion":62,"revision":44,"locale":29},{"sys":17599},{"type":12,"linkType":13,"id":14},{"sys":17601},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17603},{"url":439,"details":17604,"fileName":445,"contentType":446},{"size":441,"image":17605},{"width":443,"height":444},{"sys":17607,"fields":17610},{"id":17608,"createdAt":17609},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":17611,"slug":17612,"articleIntro":17611,"category":17613},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[17614],{"metadata":17615,"sys":17618,"fields":17625},{"tags":17616,"concepts":17617},[],[],{"space":17619,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17621,"publishedVersion":395,"revision":62,"contentType":17623,"locale":29},{"sys":17620},{"type":12,"linkType":13,"id":14},{"sys":17622},{"id":21,"type":12,"linkType":22},{"sys":17624},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17626,"metaTitle":405,"metaDescription":406,"mainTitle":17627,"subtitle":424,"heroImage":17642,"ctaButton":447,"ctaLink":448},[404],{"data":17628,"content":17629,"nodeType":74},{},[17630,17636],{"data":17631,"content":17632,"nodeType":78},{},[17633],{"data":17634,"marks":17635,"value":416,"nodeType":82},{},[],{"data":17637,"content":17638,"nodeType":87},{},[17639],{"data":17640,"marks":17641,"value":423,"nodeType":82},{},[],{"metadata":17643,"sys":17646,"fields":17651},{"tags":17644,"concepts":17645},[],[],{"space":17647,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17649,"publishedVersion":62,"revision":44,"locale":29},{"sys":17648},{"type":12,"linkType":13,"id":14},{"sys":17650},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17652},{"url":439,"details":17653,"fileName":445,"contentType":446},{"size":441,"image":17654},{"width":443,"height":444},{"sys":17656,"fields":17659},{"id":17657,"createdAt":17658},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":17660,"slug":17661,"articleIntro":-1,"category":17662},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[17663],{"metadata":17664,"sys":17667,"fields":17674},{"tags":17665,"concepts":17666},[],[],{"space":17668,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17670,"publishedVersion":395,"revision":62,"contentType":17672,"locale":29},{"sys":17669},{"type":12,"linkType":13,"id":14},{"sys":17671},{"id":21,"type":12,"linkType":22},{"sys":17673},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17675,"metaTitle":405,"metaDescription":406,"mainTitle":17676,"subtitle":424,"heroImage":17691,"ctaButton":447,"ctaLink":448},[404],{"data":17677,"content":17678,"nodeType":74},{},[17679,17685],{"data":17680,"content":17681,"nodeType":78},{},[17682],{"data":17683,"marks":17684,"value":416,"nodeType":82},{},[],{"data":17686,"content":17687,"nodeType":87},{},[17688],{"data":17689,"marks":17690,"value":423,"nodeType":82},{},[],{"metadata":17692,"sys":17695,"fields":17700},{"tags":17693,"concepts":17694},[],[],{"space":17696,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17698,"publishedVersion":62,"revision":44,"locale":29},{"sys":17697},{"type":12,"linkType":13,"id":14},{"sys":17699},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17701},{"url":439,"details":17702,"fileName":445,"contentType":446},{"size":441,"image":17703},{"width":443,"height":444},{"sys":17705,"fields":17708},{"id":17706,"createdAt":17707},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":17709,"slug":17710,"articleIntro":17709,"category":17711},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[17712],{"metadata":17713,"sys":17716,"fields":17723},{"tags":17714,"concepts":17715},[],[],{"space":17717,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17719,"publishedVersion":395,"revision":62,"contentType":17721,"locale":29},{"sys":17718},{"type":12,"linkType":13,"id":14},{"sys":17720},{"id":21,"type":12,"linkType":22},{"sys":17722},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17724,"metaTitle":405,"metaDescription":406,"mainTitle":17725,"subtitle":424,"heroImage":17740,"ctaButton":447,"ctaLink":448},[404],{"data":17726,"content":17727,"nodeType":74},{},[17728,17734],{"data":17729,"content":17730,"nodeType":78},{},[17731],{"data":17732,"marks":17733,"value":416,"nodeType":82},{},[],{"data":17735,"content":17736,"nodeType":87},{},[17737],{"data":17738,"marks":17739,"value":423,"nodeType":82},{},[],{"metadata":17741,"sys":17744,"fields":17749},{"tags":17742,"concepts":17743},[],[],{"space":17745,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17747,"publishedVersion":62,"revision":44,"locale":29},{"sys":17746},{"type":12,"linkType":13,"id":14},{"sys":17748},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17750},{"url":439,"details":17751,"fileName":445,"contentType":446},{"size":441,"image":17752},{"width":443,"height":444},{"sys":17754,"fields":17757},{"id":17755,"createdAt":17756},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":17758,"slug":17759,"articleIntro":17758,"category":17760},"4686 - Charges à payer","compte-4686-charges-a-payer",[17761],{"metadata":17762,"sys":17765,"fields":17772},{"tags":17763,"concepts":17764},[],[],{"space":17766,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17768,"publishedVersion":395,"revision":62,"contentType":17770,"locale":29},{"sys":17767},{"type":12,"linkType":13,"id":14},{"sys":17769},{"id":21,"type":12,"linkType":22},{"sys":17771},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17773,"metaTitle":405,"metaDescription":406,"mainTitle":17774,"subtitle":424,"heroImage":17789,"ctaButton":447,"ctaLink":448},[404],{"data":17775,"content":17776,"nodeType":74},{},[17777,17783],{"data":17778,"content":17779,"nodeType":78},{},[17780],{"data":17781,"marks":17782,"value":416,"nodeType":82},{},[],{"data":17784,"content":17785,"nodeType":87},{},[17786],{"data":17787,"marks":17788,"value":423,"nodeType":82},{},[],{"metadata":17790,"sys":17793,"fields":17798},{"tags":17791,"concepts":17792},[],[],{"space":17794,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17796,"publishedVersion":62,"revision":44,"locale":29},{"sys":17795},{"type":12,"linkType":13,"id":14},{"sys":17797},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17799},{"url":439,"details":17800,"fileName":445,"contentType":446},{"size":441,"image":17801},{"width":443,"height":444},{"sys":17803,"fields":17806},{"id":17804,"createdAt":17805},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":17807,"slug":17808,"articleIntro":17807,"category":17809},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[17810],{"metadata":17811,"sys":17814,"fields":17821},{"tags":17812,"concepts":17813},[],[],{"space":17815,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17817,"publishedVersion":395,"revision":62,"contentType":17819,"locale":29},{"sys":17816},{"type":12,"linkType":13,"id":14},{"sys":17818},{"id":21,"type":12,"linkType":22},{"sys":17820},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17822,"metaTitle":405,"metaDescription":406,"mainTitle":17823,"subtitle":424,"heroImage":17838,"ctaButton":447,"ctaLink":448},[404],{"data":17824,"content":17825,"nodeType":74},{},[17826,17832],{"data":17827,"content":17828,"nodeType":78},{},[17829],{"data":17830,"marks":17831,"value":416,"nodeType":82},{},[],{"data":17833,"content":17834,"nodeType":87},{},[17835],{"data":17836,"marks":17837,"value":423,"nodeType":82},{},[],{"metadata":17839,"sys":17842,"fields":17847},{"tags":17840,"concepts":17841},[],[],{"space":17843,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17845,"publishedVersion":62,"revision":44,"locale":29},{"sys":17844},{"type":12,"linkType":13,"id":14},{"sys":17846},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17848},{"url":439,"details":17849,"fileName":445,"contentType":446},{"size":441,"image":17850},{"width":443,"height":444},{"sys":17852,"fields":17855},{"id":17853,"createdAt":17854},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":17856,"slug":17857,"articleIntro":17856,"category":17858},"Compte 502 - Actions propres","compte-502-actions-propres",[17859],{"metadata":17860,"sys":17863,"fields":17870},{"tags":17861,"concepts":17862},[],[],{"space":17864,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17866,"publishedVersion":395,"revision":62,"contentType":17868,"locale":29},{"sys":17865},{"type":12,"linkType":13,"id":14},{"sys":17867},{"id":21,"type":12,"linkType":22},{"sys":17869},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17871,"metaTitle":405,"metaDescription":406,"mainTitle":17872,"subtitle":424,"heroImage":17887,"ctaButton":447,"ctaLink":448},[404],{"data":17873,"content":17874,"nodeType":74},{},[17875,17881],{"data":17876,"content":17877,"nodeType":78},{},[17878],{"data":17879,"marks":17880,"value":416,"nodeType":82},{},[],{"data":17882,"content":17883,"nodeType":87},{},[17884],{"data":17885,"marks":17886,"value":423,"nodeType":82},{},[],{"metadata":17888,"sys":17891,"fields":17896},{"tags":17889,"concepts":17890},[],[],{"space":17892,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17894,"publishedVersion":62,"revision":44,"locale":29},{"sys":17893},{"type":12,"linkType":13,"id":14},{"sys":17895},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17897},{"url":439,"details":17898,"fileName":445,"contentType":446},{"size":441,"image":17899},{"width":443,"height":444},{"sys":17901,"fields":17904},{"id":17902,"createdAt":17903},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":17905,"slug":17906,"articleIntro":17905,"category":17907},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[17908],{"metadata":17909,"sys":17912,"fields":17919},{"tags":17910,"concepts":17911},[],[],{"space":17913,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17915,"publishedVersion":395,"revision":62,"contentType":17917,"locale":29},{"sys":17914},{"type":12,"linkType":13,"id":14},{"sys":17916},{"id":21,"type":12,"linkType":22},{"sys":17918},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17920,"metaTitle":405,"metaDescription":406,"mainTitle":17921,"subtitle":424,"heroImage":17936,"ctaButton":447,"ctaLink":448},[404],{"data":17922,"content":17923,"nodeType":74},{},[17924,17930],{"data":17925,"content":17926,"nodeType":78},{},[17927],{"data":17928,"marks":17929,"value":416,"nodeType":82},{},[],{"data":17931,"content":17932,"nodeType":87},{},[17933],{"data":17934,"marks":17935,"value":423,"nodeType":82},{},[],{"metadata":17937,"sys":17940,"fields":17945},{"tags":17938,"concepts":17939},[],[],{"space":17941,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17943,"publishedVersion":62,"revision":44,"locale":29},{"sys":17942},{"type":12,"linkType":13,"id":14},{"sys":17944},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17946},{"url":439,"details":17947,"fileName":445,"contentType":446},{"size":441,"image":17948},{"width":443,"height":444},{"sys":17950,"fields":17953},{"id":17951,"createdAt":17952},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":17954,"slug":17955,"articleIntro":17954,"category":17956},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[17957],{"metadata":17958,"sys":17961,"fields":17968},{"tags":17959,"concepts":17960},[],[],{"space":17962,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17964,"publishedVersion":395,"revision":62,"contentType":17966,"locale":29},{"sys":17963},{"type":12,"linkType":13,"id":14},{"sys":17965},{"id":21,"type":12,"linkType":22},{"sys":17967},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17969,"metaTitle":405,"metaDescription":406,"mainTitle":17970,"subtitle":424,"heroImage":17985,"ctaButton":447,"ctaLink":448},[404],{"data":17971,"content":17972,"nodeType":74},{},[17973,17979],{"data":17974,"content":17975,"nodeType":78},{},[17976],{"data":17977,"marks":17978,"value":416,"nodeType":82},{},[],{"data":17980,"content":17981,"nodeType":87},{},[17982],{"data":17983,"marks":17984,"value":423,"nodeType":82},{},[],{"metadata":17986,"sys":17989,"fields":17994},{"tags":17987,"concepts":17988},[],[],{"space":17990,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17992,"publishedVersion":62,"revision":44,"locale":29},{"sys":17991},{"type":12,"linkType":13,"id":14},{"sys":17993},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17995},{"url":439,"details":17996,"fileName":445,"contentType":446},{"size":441,"image":17997},{"width":443,"height":444},{"sys":17999,"fields":18002},{"id":18000,"createdAt":18001},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":18003,"slug":18004,"articleIntro":18003,"category":18005},"274 - Prêts","compte-274-prets",[18006],{"metadata":18007,"sys":18010,"fields":18017},{"tags":18008,"concepts":18009},[],[],{"space":18011,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18013,"publishedVersion":395,"revision":62,"contentType":18015,"locale":29},{"sys":18012},{"type":12,"linkType":13,"id":14},{"sys":18014},{"id":21,"type":12,"linkType":22},{"sys":18016},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18018,"metaTitle":405,"metaDescription":406,"mainTitle":18019,"subtitle":424,"heroImage":18034,"ctaButton":447,"ctaLink":448},[404],{"data":18020,"content":18021,"nodeType":74},{},[18022,18028],{"data":18023,"content":18024,"nodeType":78},{},[18025],{"data":18026,"marks":18027,"value":416,"nodeType":82},{},[],{"data":18029,"content":18030,"nodeType":87},{},[18031],{"data":18032,"marks":18033,"value":423,"nodeType":82},{},[],{"metadata":18035,"sys":18038,"fields":18043},{"tags":18036,"concepts":18037},[],[],{"space":18039,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18041,"publishedVersion":62,"revision":44,"locale":29},{"sys":18040},{"type":12,"linkType":13,"id":14},{"sys":18042},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18044},{"url":439,"details":18045,"fileName":445,"contentType":446},{"size":441,"image":18046},{"width":443,"height":444},{"sys":18048,"fields":18051},{"id":18049,"createdAt":18050},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":18052,"slug":18053,"articleIntro":-1,"category":18054},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[18055],{"metadata":18056,"sys":18059,"fields":18066},{"tags":18057,"concepts":18058},[],[],{"space":18060,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18062,"publishedVersion":395,"revision":62,"contentType":18064,"locale":29},{"sys":18061},{"type":12,"linkType":13,"id":14},{"sys":18063},{"id":21,"type":12,"linkType":22},{"sys":18065},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18067,"metaTitle":405,"metaDescription":406,"mainTitle":18068,"subtitle":424,"heroImage":18083,"ctaButton":447,"ctaLink":448},[404],{"data":18069,"content":18070,"nodeType":74},{},[18071,18077],{"data":18072,"content":18073,"nodeType":78},{},[18074],{"data":18075,"marks":18076,"value":416,"nodeType":82},{},[],{"data":18078,"content":18079,"nodeType":87},{},[18080],{"data":18081,"marks":18082,"value":423,"nodeType":82},{},[],{"metadata":18084,"sys":18087,"fields":18092},{"tags":18085,"concepts":18086},[],[],{"space":18088,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18090,"publishedVersion":62,"revision":44,"locale":29},{"sys":18089},{"type":12,"linkType":13,"id":14},{"sys":18091},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18093},{"url":439,"details":18094,"fileName":445,"contentType":446},{"size":441,"image":18095},{"width":443,"height":444},{"sys":18097,"fields":18100},{"id":18098,"createdAt":18099},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":18101,"slug":18102,"articleIntro":18101,"category":18103},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[18104],{"metadata":18105,"sys":18108,"fields":18115},{"tags":18106,"concepts":18107},[],[],{"space":18109,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18111,"publishedVersion":395,"revision":62,"contentType":18113,"locale":29},{"sys":18110},{"type":12,"linkType":13,"id":14},{"sys":18112},{"id":21,"type":12,"linkType":22},{"sys":18114},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18116,"metaTitle":405,"metaDescription":406,"mainTitle":18117,"subtitle":424,"heroImage":18132,"ctaButton":447,"ctaLink":448},[404],{"data":18118,"content":18119,"nodeType":74},{},[18120,18126],{"data":18121,"content":18122,"nodeType":78},{},[18123],{"data":18124,"marks":18125,"value":416,"nodeType":82},{},[],{"data":18127,"content":18128,"nodeType":87},{},[18129],{"data":18130,"marks":18131,"value":423,"nodeType":82},{},[],{"metadata":18133,"sys":18136,"fields":18141},{"tags":18134,"concepts":18135},[],[],{"space":18137,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18139,"publishedVersion":62,"revision":44,"locale":29},{"sys":18138},{"type":12,"linkType":13,"id":14},{"sys":18140},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18142},{"url":439,"details":18143,"fileName":445,"contentType":446},{"size":441,"image":18144},{"width":443,"height":444},{"sys":18146,"fields":18149},{"id":18147,"createdAt":18148},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":18150,"slug":18151,"articleIntro":18150,"category":18152},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[18153],{"metadata":18154,"sys":18157,"fields":18164},{"tags":18155,"concepts":18156},[],[],{"space":18158,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18160,"publishedVersion":395,"revision":62,"contentType":18162,"locale":29},{"sys":18159},{"type":12,"linkType":13,"id":14},{"sys":18161},{"id":21,"type":12,"linkType":22},{"sys":18163},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18165,"metaTitle":405,"metaDescription":406,"mainTitle":18166,"subtitle":424,"heroImage":18181,"ctaButton":447,"ctaLink":448},[404],{"data":18167,"content":18168,"nodeType":74},{},[18169,18175],{"data":18170,"content":18171,"nodeType":78},{},[18172],{"data":18173,"marks":18174,"value":416,"nodeType":82},{},[],{"data":18176,"content":18177,"nodeType":87},{},[18178],{"data":18179,"marks":18180,"value":423,"nodeType":82},{},[],{"metadata":18182,"sys":18185,"fields":18190},{"tags":18183,"concepts":18184},[],[],{"space":18186,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18188,"publishedVersion":62,"revision":44,"locale":29},{"sys":18187},{"type":12,"linkType":13,"id":14},{"sys":18189},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18191},{"url":439,"details":18192,"fileName":445,"contentType":446},{"size":441,"image":18193},{"width":443,"height":444},{"sys":18195,"fields":18198},{"id":18196,"createdAt":18197},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":18199,"slug":18200,"articleIntro":18199,"category":18201},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[18202],{"metadata":18203,"sys":18206,"fields":18213},{"tags":18204,"concepts":18205},[],[],{"space":18207,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18209,"publishedVersion":395,"revision":62,"contentType":18211,"locale":29},{"sys":18208},{"type":12,"linkType":13,"id":14},{"sys":18210},{"id":21,"type":12,"linkType":22},{"sys":18212},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18214,"metaTitle":405,"metaDescription":406,"mainTitle":18215,"subtitle":424,"heroImage":18230,"ctaButton":447,"ctaLink":448},[404],{"data":18216,"content":18217,"nodeType":74},{},[18218,18224],{"data":18219,"content":18220,"nodeType":78},{},[18221],{"data":18222,"marks":18223,"value":416,"nodeType":82},{},[],{"data":18225,"content":18226,"nodeType":87},{},[18227],{"data":18228,"marks":18229,"value":423,"nodeType":82},{},[],{"metadata":18231,"sys":18234,"fields":18239},{"tags":18232,"concepts":18233},[],[],{"space":18235,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18237,"publishedVersion":62,"revision":44,"locale":29},{"sys":18236},{"type":12,"linkType":13,"id":14},{"sys":18238},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18240},{"url":439,"details":18241,"fileName":445,"contentType":446},{"size":441,"image":18242},{"width":443,"height":444},{"sys":18244,"fields":18247},{"id":18245,"createdAt":18246},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":18248,"slug":18249,"articleIntro":-1,"category":18250},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[18251],{"metadata":18252,"sys":18255,"fields":18262},{"tags":18253,"concepts":18254},[],[],{"space":18256,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18258,"publishedVersion":395,"revision":62,"contentType":18260,"locale":29},{"sys":18257},{"type":12,"linkType":13,"id":14},{"sys":18259},{"id":21,"type":12,"linkType":22},{"sys":18261},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18263,"metaTitle":405,"metaDescription":406,"mainTitle":18264,"subtitle":424,"heroImage":18279,"ctaButton":447,"ctaLink":448},[404],{"data":18265,"content":18266,"nodeType":74},{},[18267,18273],{"data":18268,"content":18269,"nodeType":78},{},[18270],{"data":18271,"marks":18272,"value":416,"nodeType":82},{},[],{"data":18274,"content":18275,"nodeType":87},{},[18276],{"data":18277,"marks":18278,"value":423,"nodeType":82},{},[],{"metadata":18280,"sys":18283,"fields":18288},{"tags":18281,"concepts":18282},[],[],{"space":18284,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18286,"publishedVersion":62,"revision":44,"locale":29},{"sys":18285},{"type":12,"linkType":13,"id":14},{"sys":18287},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18289},{"url":439,"details":18290,"fileName":445,"contentType":446},{"size":441,"image":18291},{"width":443,"height":444},{"sys":18293,"fields":18296},{"id":18294,"createdAt":18295},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":18297,"slug":18298,"articleIntro":18297,"category":18299},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[18300],{"metadata":18301,"sys":18304,"fields":18311},{"tags":18302,"concepts":18303},[],[],{"space":18305,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18307,"publishedVersion":395,"revision":62,"contentType":18309,"locale":29},{"sys":18306},{"type":12,"linkType":13,"id":14},{"sys":18308},{"id":21,"type":12,"linkType":22},{"sys":18310},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18312,"metaTitle":405,"metaDescription":406,"mainTitle":18313,"subtitle":424,"heroImage":18328,"ctaButton":447,"ctaLink":448},[404],{"data":18314,"content":18315,"nodeType":74},{},[18316,18322],{"data":18317,"content":18318,"nodeType":78},{},[18319],{"data":18320,"marks":18321,"value":416,"nodeType":82},{},[],{"data":18323,"content":18324,"nodeType":87},{},[18325],{"data":18326,"marks":18327,"value":423,"nodeType":82},{},[],{"metadata":18329,"sys":18332,"fields":18337},{"tags":18330,"concepts":18331},[],[],{"space":18333,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18335,"publishedVersion":62,"revision":44,"locale":29},{"sys":18334},{"type":12,"linkType":13,"id":14},{"sys":18336},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18338},{"url":439,"details":18339,"fileName":445,"contentType":446},{"size":441,"image":18340},{"width":443,"height":444},{"sys":18342,"fields":18345},{"id":18343,"createdAt":18344},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":18346,"slug":18347,"articleIntro":18346,"category":18348},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[18349],{"metadata":18350,"sys":18353,"fields":18360},{"tags":18351,"concepts":18352},[],[],{"space":18354,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18356,"publishedVersion":395,"revision":62,"contentType":18358,"locale":29},{"sys":18355},{"type":12,"linkType":13,"id":14},{"sys":18357},{"id":21,"type":12,"linkType":22},{"sys":18359},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18361,"metaTitle":405,"metaDescription":406,"mainTitle":18362,"subtitle":424,"heroImage":18377,"ctaButton":447,"ctaLink":448},[404],{"data":18363,"content":18364,"nodeType":74},{},[18365,18371],{"data":18366,"content":18367,"nodeType":78},{},[18368],{"data":18369,"marks":18370,"value":416,"nodeType":82},{},[],{"data":18372,"content":18373,"nodeType":87},{},[18374],{"data":18375,"marks":18376,"value":423,"nodeType":82},{},[],{"metadata":18378,"sys":18381,"fields":18386},{"tags":18379,"concepts":18380},[],[],{"space":18382,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18384,"publishedVersion":62,"revision":44,"locale":29},{"sys":18383},{"type":12,"linkType":13,"id":14},{"sys":18385},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18387},{"url":439,"details":18388,"fileName":445,"contentType":446},{"size":441,"image":18389},{"width":443,"height":444},{"sys":18391,"fields":18394},{"id":18392,"createdAt":18393},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":18395,"slug":18396,"articleIntro":18395,"category":18397},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[18398],{"metadata":18399,"sys":18402,"fields":18409},{"tags":18400,"concepts":18401},[],[],{"space":18403,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18405,"publishedVersion":395,"revision":62,"contentType":18407,"locale":29},{"sys":18404},{"type":12,"linkType":13,"id":14},{"sys":18406},{"id":21,"type":12,"linkType":22},{"sys":18408},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18410,"metaTitle":405,"metaDescription":406,"mainTitle":18411,"subtitle":424,"heroImage":18426,"ctaButton":447,"ctaLink":448},[404],{"data":18412,"content":18413,"nodeType":74},{},[18414,18420],{"data":18415,"content":18416,"nodeType":78},{},[18417],{"data":18418,"marks":18419,"value":416,"nodeType":82},{},[],{"data":18421,"content":18422,"nodeType":87},{},[18423],{"data":18424,"marks":18425,"value":423,"nodeType":82},{},[],{"metadata":18427,"sys":18430,"fields":18435},{"tags":18428,"concepts":18429},[],[],{"space":18431,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18433,"publishedVersion":62,"revision":44,"locale":29},{"sys":18432},{"type":12,"linkType":13,"id":14},{"sys":18434},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18436},{"url":439,"details":18437,"fileName":445,"contentType":446},{"size":441,"image":18438},{"width":443,"height":444},{"sys":18440,"fields":18443},{"id":18441,"createdAt":18442},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":18444,"slug":18445,"articleIntro":18446,"category":18447},"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.",[18448],{"metadata":18449,"sys":18452,"fields":18459},{"tags":18450,"concepts":18451},[],[],{"space":18453,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18455,"publishedVersion":395,"revision":62,"contentType":18457,"locale":29},{"sys":18454},{"type":12,"linkType":13,"id":14},{"sys":18456},{"id":21,"type":12,"linkType":22},{"sys":18458},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18460,"metaTitle":405,"metaDescription":406,"mainTitle":18461,"subtitle":424,"heroImage":18476,"ctaButton":447,"ctaLink":448},[404],{"data":18462,"content":18463,"nodeType":74},{},[18464,18470],{"data":18465,"content":18466,"nodeType":78},{},[18467],{"data":18468,"marks":18469,"value":416,"nodeType":82},{},[],{"data":18471,"content":18472,"nodeType":87},{},[18473],{"data":18474,"marks":18475,"value":423,"nodeType":82},{},[],{"metadata":18477,"sys":18480,"fields":18485},{"tags":18478,"concepts":18479},[],[],{"space":18481,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18483,"publishedVersion":62,"revision":44,"locale":29},{"sys":18482},{"type":12,"linkType":13,"id":14},{"sys":18484},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18486},{"url":439,"details":18487,"fileName":445,"contentType":446},{"size":441,"image":18488},{"width":443,"height":444},{"sys":18490,"fields":18493},{"id":18491,"createdAt":18492},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":18494,"slug":18495,"articleIntro":18494,"category":18496},"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",[18497],{"metadata":18498,"sys":18501,"fields":18508},{"tags":18499,"concepts":18500},[],[],{"space":18502,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18504,"publishedVersion":395,"revision":62,"contentType":18506,"locale":29},{"sys":18503},{"type":12,"linkType":13,"id":14},{"sys":18505},{"id":21,"type":12,"linkType":22},{"sys":18507},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18509,"metaTitle":405,"metaDescription":406,"mainTitle":18510,"subtitle":424,"heroImage":18525,"ctaButton":447,"ctaLink":448},[404],{"data":18511,"content":18512,"nodeType":74},{},[18513,18519],{"data":18514,"content":18515,"nodeType":78},{},[18516],{"data":18517,"marks":18518,"value":416,"nodeType":82},{},[],{"data":18520,"content":18521,"nodeType":87},{},[18522],{"data":18523,"marks":18524,"value":423,"nodeType":82},{},[],{"metadata":18526,"sys":18529,"fields":18534},{"tags":18527,"concepts":18528},[],[],{"space":18530,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18532,"publishedVersion":62,"revision":44,"locale":29},{"sys":18531},{"type":12,"linkType":13,"id":14},{"sys":18533},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18535},{"url":439,"details":18536,"fileName":445,"contentType":446},{"size":441,"image":18537},{"width":443,"height":444},{"sys":18539,"fields":18542},{"id":18540,"createdAt":18541},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":18543,"slug":18544,"articleIntro":18543,"category":18545},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[18546],{"metadata":18547,"sys":18550,"fields":18557},{"tags":18548,"concepts":18549},[],[],{"space":18551,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18553,"publishedVersion":395,"revision":62,"contentType":18555,"locale":29},{"sys":18552},{"type":12,"linkType":13,"id":14},{"sys":18554},{"id":21,"type":12,"linkType":22},{"sys":18556},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18558,"metaTitle":405,"metaDescription":406,"mainTitle":18559,"subtitle":424,"heroImage":18574,"ctaButton":447,"ctaLink":448},[404],{"data":18560,"content":18561,"nodeType":74},{},[18562,18568],{"data":18563,"content":18564,"nodeType":78},{},[18565],{"data":18566,"marks":18567,"value":416,"nodeType":82},{},[],{"data":18569,"content":18570,"nodeType":87},{},[18571],{"data":18572,"marks":18573,"value":423,"nodeType":82},{},[],{"metadata":18575,"sys":18578,"fields":18583},{"tags":18576,"concepts":18577},[],[],{"space":18579,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18581,"publishedVersion":62,"revision":44,"locale":29},{"sys":18580},{"type":12,"linkType":13,"id":14},{"sys":18582},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18584},{"url":439,"details":18585,"fileName":445,"contentType":446},{"size":441,"image":18586},{"width":443,"height":444},{"sys":18588,"fields":18591},{"id":18589,"createdAt":18590},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":18592,"slug":18593,"articleIntro":18592,"category":18594},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[18595],{"metadata":18596,"sys":18599,"fields":18606},{"tags":18597,"concepts":18598},[],[],{"space":18600,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18602,"publishedVersion":395,"revision":62,"contentType":18604,"locale":29},{"sys":18601},{"type":12,"linkType":13,"id":14},{"sys":18603},{"id":21,"type":12,"linkType":22},{"sys":18605},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18607,"metaTitle":405,"metaDescription":406,"mainTitle":18608,"subtitle":424,"heroImage":18623,"ctaButton":447,"ctaLink":448},[404],{"data":18609,"content":18610,"nodeType":74},{},[18611,18617],{"data":18612,"content":18613,"nodeType":78},{},[18614],{"data":18615,"marks":18616,"value":416,"nodeType":82},{},[],{"data":18618,"content":18619,"nodeType":87},{},[18620],{"data":18621,"marks":18622,"value":423,"nodeType":82},{},[],{"metadata":18624,"sys":18627,"fields":18632},{"tags":18625,"concepts":18626},[],[],{"space":18628,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18630,"publishedVersion":62,"revision":44,"locale":29},{"sys":18629},{"type":12,"linkType":13,"id":14},{"sys":18631},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18633},{"url":439,"details":18634,"fileName":445,"contentType":446},{"size":441,"image":18635},{"width":443,"height":444},{"sys":18637,"fields":18640},{"id":18638,"createdAt":18639},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":18641,"slug":18642,"articleIntro":-1,"category":18643},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[18644],{"metadata":18645,"sys":18648,"fields":18655},{"tags":18646,"concepts":18647},[],[],{"space":18649,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18651,"publishedVersion":395,"revision":62,"contentType":18653,"locale":29},{"sys":18650},{"type":12,"linkType":13,"id":14},{"sys":18652},{"id":21,"type":12,"linkType":22},{"sys":18654},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18656,"metaTitle":405,"metaDescription":406,"mainTitle":18657,"subtitle":424,"heroImage":18672,"ctaButton":447,"ctaLink":448},[404],{"data":18658,"content":18659,"nodeType":74},{},[18660,18666],{"data":18661,"content":18662,"nodeType":78},{},[18663],{"data":18664,"marks":18665,"value":416,"nodeType":82},{},[],{"data":18667,"content":18668,"nodeType":87},{},[18669],{"data":18670,"marks":18671,"value":423,"nodeType":82},{},[],{"metadata":18673,"sys":18676,"fields":18681},{"tags":18674,"concepts":18675},[],[],{"space":18677,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18679,"publishedVersion":62,"revision":44,"locale":29},{"sys":18678},{"type":12,"linkType":13,"id":14},{"sys":18680},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18682},{"url":439,"details":18683,"fileName":445,"contentType":446},{"size":441,"image":18684},{"width":443,"height":444},{"sys":18686,"fields":18689},{"id":18687,"createdAt":18688},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":18690,"slug":18691,"articleIntro":18690,"category":18692},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[18693],{"metadata":18694,"sys":18697,"fields":18704},{"tags":18695,"concepts":18696},[],[],{"space":18698,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18700,"publishedVersion":395,"revision":62,"contentType":18702,"locale":29},{"sys":18699},{"type":12,"linkType":13,"id":14},{"sys":18701},{"id":21,"type":12,"linkType":22},{"sys":18703},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18705,"metaTitle":405,"metaDescription":406,"mainTitle":18706,"subtitle":424,"heroImage":18721,"ctaButton":447,"ctaLink":448},[404],{"data":18707,"content":18708,"nodeType":74},{},[18709,18715],{"data":18710,"content":18711,"nodeType":78},{},[18712],{"data":18713,"marks":18714,"value":416,"nodeType":82},{},[],{"data":18716,"content":18717,"nodeType":87},{},[18718],{"data":18719,"marks":18720,"value":423,"nodeType":82},{},[],{"metadata":18722,"sys":18725,"fields":18730},{"tags":18723,"concepts":18724},[],[],{"space":18726,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18728,"publishedVersion":62,"revision":44,"locale":29},{"sys":18727},{"type":12,"linkType":13,"id":14},{"sys":18729},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18731},{"url":439,"details":18732,"fileName":445,"contentType":446},{"size":441,"image":18733},{"width":443,"height":444},{"sys":18735,"fields":18738},{"id":18736,"createdAt":18737},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":18739,"slug":18740,"articleIntro":18739,"category":18741},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[18742],{"metadata":18743,"sys":18746,"fields":18753},{"tags":18744,"concepts":18745},[],[],{"space":18747,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18749,"publishedVersion":395,"revision":62,"contentType":18751,"locale":29},{"sys":18748},{"type":12,"linkType":13,"id":14},{"sys":18750},{"id":21,"type":12,"linkType":22},{"sys":18752},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18754,"metaTitle":405,"metaDescription":406,"mainTitle":18755,"subtitle":424,"heroImage":18770,"ctaButton":447,"ctaLink":448},[404],{"data":18756,"content":18757,"nodeType":74},{},[18758,18764],{"data":18759,"content":18760,"nodeType":78},{},[18761],{"data":18762,"marks":18763,"value":416,"nodeType":82},{},[],{"data":18765,"content":18766,"nodeType":87},{},[18767],{"data":18768,"marks":18769,"value":423,"nodeType":82},{},[],{"metadata":18771,"sys":18774,"fields":18779},{"tags":18772,"concepts":18773},[],[],{"space":18775,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18777,"publishedVersion":62,"revision":44,"locale":29},{"sys":18776},{"type":12,"linkType":13,"id":14},{"sys":18778},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18780},{"url":439,"details":18781,"fileName":445,"contentType":446},{"size":441,"image":18782},{"width":443,"height":444},{"sys":18784,"fields":18787},{"id":18785,"createdAt":18786},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":18788,"slug":18789,"articleIntro":-1,"category":18790},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[18791],{"metadata":18792,"sys":18795,"fields":18802},{"tags":18793,"concepts":18794},[],[],{"space":18796,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18798,"publishedVersion":395,"revision":62,"contentType":18800,"locale":29},{"sys":18797},{"type":12,"linkType":13,"id":14},{"sys":18799},{"id":21,"type":12,"linkType":22},{"sys":18801},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18803,"metaTitle":405,"metaDescription":406,"mainTitle":18804,"subtitle":424,"heroImage":18819,"ctaButton":447,"ctaLink":448},[404],{"data":18805,"content":18806,"nodeType":74},{},[18807,18813],{"data":18808,"content":18809,"nodeType":78},{},[18810],{"data":18811,"marks":18812,"value":416,"nodeType":82},{},[],{"data":18814,"content":18815,"nodeType":87},{},[18816],{"data":18817,"marks":18818,"value":423,"nodeType":82},{},[],{"metadata":18820,"sys":18823,"fields":18828},{"tags":18821,"concepts":18822},[],[],{"space":18824,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18826,"publishedVersion":62,"revision":44,"locale":29},{"sys":18825},{"type":12,"linkType":13,"id":14},{"sys":18827},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18829},{"url":439,"details":18830,"fileName":445,"contentType":446},{"size":441,"image":18831},{"width":443,"height":444},{"sys":18833,"fields":18836},{"id":18834,"createdAt":18835},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":18837,"slug":18838,"articleIntro":18837,"category":18839},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[18840],{"metadata":18841,"sys":18844,"fields":18851},{"tags":18842,"concepts":18843},[],[],{"space":18845,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18847,"publishedVersion":395,"revision":62,"contentType":18849,"locale":29},{"sys":18846},{"type":12,"linkType":13,"id":14},{"sys":18848},{"id":21,"type":12,"linkType":22},{"sys":18850},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18852,"metaTitle":405,"metaDescription":406,"mainTitle":18853,"subtitle":424,"heroImage":18868,"ctaButton":447,"ctaLink":448},[404],{"data":18854,"content":18855,"nodeType":74},{},[18856,18862],{"data":18857,"content":18858,"nodeType":78},{},[18859],{"data":18860,"marks":18861,"value":416,"nodeType":82},{},[],{"data":18863,"content":18864,"nodeType":87},{},[18865],{"data":18866,"marks":18867,"value":423,"nodeType":82},{},[],{"metadata":18869,"sys":18872,"fields":18877},{"tags":18870,"concepts":18871},[],[],{"space":18873,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18875,"publishedVersion":62,"revision":44,"locale":29},{"sys":18874},{"type":12,"linkType":13,"id":14},{"sys":18876},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18878},{"url":439,"details":18879,"fileName":445,"contentType":446},{"size":441,"image":18880},{"width":443,"height":444},{"sys":18882,"fields":18885},{"id":18883,"createdAt":18884},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":18886,"slug":18887,"articleIntro":18886,"category":18888},"Compte 6156 - Maintenance","compte-6156-maintenance",[18889],{"metadata":18890,"sys":18893,"fields":18900},{"tags":18891,"concepts":18892},[],[],{"space":18894,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18896,"publishedVersion":395,"revision":62,"contentType":18898,"locale":29},{"sys":18895},{"type":12,"linkType":13,"id":14},{"sys":18897},{"id":21,"type":12,"linkType":22},{"sys":18899},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18901,"metaTitle":405,"metaDescription":406,"mainTitle":18902,"subtitle":424,"heroImage":18917,"ctaButton":447,"ctaLink":448},[404],{"data":18903,"content":18904,"nodeType":74},{},[18905,18911],{"data":18906,"content":18907,"nodeType":78},{},[18908],{"data":18909,"marks":18910,"value":416,"nodeType":82},{},[],{"data":18912,"content":18913,"nodeType":87},{},[18914],{"data":18915,"marks":18916,"value":423,"nodeType":82},{},[],{"metadata":18918,"sys":18921,"fields":18926},{"tags":18919,"concepts":18920},[],[],{"space":18922,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18924,"publishedVersion":62,"revision":44,"locale":29},{"sys":18923},{"type":12,"linkType":13,"id":14},{"sys":18925},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18927},{"url":439,"details":18928,"fileName":445,"contentType":446},{"size":441,"image":18929},{"width":443,"height":444},{"sys":18931,"fields":18934},{"id":18932,"createdAt":18933},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":18935,"slug":18936,"articleIntro":-1,"category":18937},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[18938],{"metadata":18939,"sys":18942,"fields":18949},{"tags":18940,"concepts":18941},[],[],{"space":18943,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18945,"publishedVersion":395,"revision":62,"contentType":18947,"locale":29},{"sys":18944},{"type":12,"linkType":13,"id":14},{"sys":18946},{"id":21,"type":12,"linkType":22},{"sys":18948},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18950,"metaTitle":405,"metaDescription":406,"mainTitle":18951,"subtitle":424,"heroImage":18966,"ctaButton":447,"ctaLink":448},[404],{"data":18952,"content":18953,"nodeType":74},{},[18954,18960],{"data":18955,"content":18956,"nodeType":78},{},[18957],{"data":18958,"marks":18959,"value":416,"nodeType":82},{},[],{"data":18961,"content":18962,"nodeType":87},{},[18963],{"data":18964,"marks":18965,"value":423,"nodeType":82},{},[],{"metadata":18967,"sys":18970,"fields":18975},{"tags":18968,"concepts":18969},[],[],{"space":18971,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18973,"publishedVersion":62,"revision":44,"locale":29},{"sys":18972},{"type":12,"linkType":13,"id":14},{"sys":18974},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18976},{"url":439,"details":18977,"fileName":445,"contentType":446},{"size":441,"image":18978},{"width":443,"height":444},{"sys":18980,"fields":18983},{"id":18981,"createdAt":18982},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":18984,"slug":18985,"articleIntro":-1,"category":18986},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[18987],{"metadata":18988,"sys":18991,"fields":18998},{"tags":18989,"concepts":18990},[],[],{"space":18992,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18994,"publishedVersion":395,"revision":62,"contentType":18996,"locale":29},{"sys":18993},{"type":12,"linkType":13,"id":14},{"sys":18995},{"id":21,"type":12,"linkType":22},{"sys":18997},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18999,"metaTitle":405,"metaDescription":406,"mainTitle":19000,"subtitle":424,"heroImage":19015,"ctaButton":447,"ctaLink":448},[404],{"data":19001,"content":19002,"nodeType":74},{},[19003,19009],{"data":19004,"content":19005,"nodeType":78},{},[19006],{"data":19007,"marks":19008,"value":416,"nodeType":82},{},[],{"data":19010,"content":19011,"nodeType":87},{},[19012],{"data":19013,"marks":19014,"value":423,"nodeType":82},{},[],{"metadata":19016,"sys":19019,"fields":19024},{"tags":19017,"concepts":19018},[],[],{"space":19020,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19022,"publishedVersion":62,"revision":44,"locale":29},{"sys":19021},{"type":12,"linkType":13,"id":14},{"sys":19023},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19025},{"url":439,"details":19026,"fileName":445,"contentType":446},{"size":441,"image":19027},{"width":443,"height":444},{"sys":19029,"fields":19032},{"id":19030,"createdAt":19031},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":19033,"slug":19034,"articleIntro":-1,"category":19035},"Compte 628 - Divers","compte-628-divers",[19036],{"metadata":19037,"sys":19040,"fields":19047},{"tags":19038,"concepts":19039},[],[],{"space":19041,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19043,"publishedVersion":395,"revision":62,"contentType":19045,"locale":29},{"sys":19042},{"type":12,"linkType":13,"id":14},{"sys":19044},{"id":21,"type":12,"linkType":22},{"sys":19046},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19048,"metaTitle":405,"metaDescription":406,"mainTitle":19049,"subtitle":424,"heroImage":19064,"ctaButton":447,"ctaLink":448},[404],{"data":19050,"content":19051,"nodeType":74},{},[19052,19058],{"data":19053,"content":19054,"nodeType":78},{},[19055],{"data":19056,"marks":19057,"value":416,"nodeType":82},{},[],{"data":19059,"content":19060,"nodeType":87},{},[19061],{"data":19062,"marks":19063,"value":423,"nodeType":82},{},[],{"metadata":19065,"sys":19068,"fields":19073},{"tags":19066,"concepts":19067},[],[],{"space":19069,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19071,"publishedVersion":62,"revision":44,"locale":29},{"sys":19070},{"type":12,"linkType":13,"id":14},{"sys":19072},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19074},{"url":439,"details":19075,"fileName":445,"contentType":446},{"size":441,"image":19076},{"width":443,"height":444},{"sys":19078,"fields":19081},{"id":19079,"createdAt":19080},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":19082,"slug":19083,"articleIntro":19082,"category":19084},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[19085],{"metadata":19086,"sys":19089,"fields":19096},{"tags":19087,"concepts":19088},[],[],{"space":19090,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19092,"publishedVersion":395,"revision":62,"contentType":19094,"locale":29},{"sys":19091},{"type":12,"linkType":13,"id":14},{"sys":19093},{"id":21,"type":12,"linkType":22},{"sys":19095},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19097,"metaTitle":405,"metaDescription":406,"mainTitle":19098,"subtitle":424,"heroImage":19113,"ctaButton":447,"ctaLink":448},[404],{"data":19099,"content":19100,"nodeType":74},{},[19101,19107],{"data":19102,"content":19103,"nodeType":78},{},[19104],{"data":19105,"marks":19106,"value":416,"nodeType":82},{},[],{"data":19108,"content":19109,"nodeType":87},{},[19110],{"data":19111,"marks":19112,"value":423,"nodeType":82},{},[],{"metadata":19114,"sys":19117,"fields":19122},{"tags":19115,"concepts":19116},[],[],{"space":19118,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19120,"publishedVersion":62,"revision":44,"locale":29},{"sys":19119},{"type":12,"linkType":13,"id":14},{"sys":19121},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19123},{"url":439,"details":19124,"fileName":445,"contentType":446},{"size":441,"image":19125},{"width":443,"height":444},{"sys":19127,"fields":19130},{"id":19128,"createdAt":19129},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":19131,"slug":19132,"articleIntro":19131,"category":19133},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[19134],{"metadata":19135,"sys":19138,"fields":19145},{"tags":19136,"concepts":19137},[],[],{"space":19139,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19141,"publishedVersion":395,"revision":62,"contentType":19143,"locale":29},{"sys":19140},{"type":12,"linkType":13,"id":14},{"sys":19142},{"id":21,"type":12,"linkType":22},{"sys":19144},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19146,"metaTitle":405,"metaDescription":406,"mainTitle":19147,"subtitle":424,"heroImage":19162,"ctaButton":447,"ctaLink":448},[404],{"data":19148,"content":19149,"nodeType":74},{},[19150,19156],{"data":19151,"content":19152,"nodeType":78},{},[19153],{"data":19154,"marks":19155,"value":416,"nodeType":82},{},[],{"data":19157,"content":19158,"nodeType":87},{},[19159],{"data":19160,"marks":19161,"value":423,"nodeType":82},{},[],{"metadata":19163,"sys":19166,"fields":19171},{"tags":19164,"concepts":19165},[],[],{"space":19167,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19169,"publishedVersion":62,"revision":44,"locale":29},{"sys":19168},{"type":12,"linkType":13,"id":14},{"sys":19170},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19172},{"url":439,"details":19173,"fileName":445,"contentType":446},{"size":441,"image":19174},{"width":443,"height":444},{"sys":19176,"fields":19179},{"id":19177,"createdAt":19178},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":19180,"slug":19181,"articleIntro":19180,"category":19182},"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",[19183],{"metadata":19184,"sys":19187,"fields":19194},{"tags":19185,"concepts":19186},[],[],{"space":19188,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19190,"publishedVersion":395,"revision":62,"contentType":19192,"locale":29},{"sys":19189},{"type":12,"linkType":13,"id":14},{"sys":19191},{"id":21,"type":12,"linkType":22},{"sys":19193},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19195,"metaTitle":405,"metaDescription":406,"mainTitle":19196,"subtitle":424,"heroImage":19211,"ctaButton":447,"ctaLink":448},[404],{"data":19197,"content":19198,"nodeType":74},{},[19199,19205],{"data":19200,"content":19201,"nodeType":78},{},[19202],{"data":19203,"marks":19204,"value":416,"nodeType":82},{},[],{"data":19206,"content":19207,"nodeType":87},{},[19208],{"data":19209,"marks":19210,"value":423,"nodeType":82},{},[],{"metadata":19212,"sys":19215,"fields":19220},{"tags":19213,"concepts":19214},[],[],{"space":19216,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19218,"publishedVersion":62,"revision":44,"locale":29},{"sys":19217},{"type":12,"linkType":13,"id":14},{"sys":19219},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19221},{"url":439,"details":19222,"fileName":445,"contentType":446},{"size":441,"image":19223},{"width":443,"height":444},{"sys":19225,"fields":19228},{"id":19226,"createdAt":19227},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":19229,"slug":19230,"articleIntro":19229,"category":19231},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[19232],{"metadata":19233,"sys":19236,"fields":19243},{"tags":19234,"concepts":19235},[],[],{"space":19237,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19239,"publishedVersion":395,"revision":62,"contentType":19241,"locale":29},{"sys":19238},{"type":12,"linkType":13,"id":14},{"sys":19240},{"id":21,"type":12,"linkType":22},{"sys":19242},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19244,"metaTitle":405,"metaDescription":406,"mainTitle":19245,"subtitle":424,"heroImage":19260,"ctaButton":447,"ctaLink":448},[404],{"data":19246,"content":19247,"nodeType":74},{},[19248,19254],{"data":19249,"content":19250,"nodeType":78},{},[19251],{"data":19252,"marks":19253,"value":416,"nodeType":82},{},[],{"data":19255,"content":19256,"nodeType":87},{},[19257],{"data":19258,"marks":19259,"value":423,"nodeType":82},{},[],{"metadata":19261,"sys":19264,"fields":19269},{"tags":19262,"concepts":19263},[],[],{"space":19265,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19267,"publishedVersion":62,"revision":44,"locale":29},{"sys":19266},{"type":12,"linkType":13,"id":14},{"sys":19268},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19270},{"url":439,"details":19271,"fileName":445,"contentType":446},{"size":441,"image":19272},{"width":443,"height":444},{"sys":19274,"fields":19277},{"id":19275,"createdAt":19276},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":19278,"slug":19279,"articleIntro":19280,"category":19281},"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",[19282],{"metadata":19283,"sys":19286,"fields":19293},{"tags":19284,"concepts":19285},[],[],{"space":19287,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19289,"publishedVersion":395,"revision":62,"contentType":19291,"locale":29},{"sys":19288},{"type":12,"linkType":13,"id":14},{"sys":19290},{"id":21,"type":12,"linkType":22},{"sys":19292},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19294,"metaTitle":405,"metaDescription":406,"mainTitle":19295,"subtitle":424,"heroImage":19310,"ctaButton":447,"ctaLink":448},[404],{"data":19296,"content":19297,"nodeType":74},{},[19298,19304],{"data":19299,"content":19300,"nodeType":78},{},[19301],{"data":19302,"marks":19303,"value":416,"nodeType":82},{},[],{"data":19305,"content":19306,"nodeType":87},{},[19307],{"data":19308,"marks":19309,"value":423,"nodeType":82},{},[],{"metadata":19311,"sys":19314,"fields":19319},{"tags":19312,"concepts":19313},[],[],{"space":19315,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19317,"publishedVersion":62,"revision":44,"locale":29},{"sys":19316},{"type":12,"linkType":13,"id":14},{"sys":19318},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19320},{"url":439,"details":19321,"fileName":445,"contentType":446},{"size":441,"image":19322},{"width":443,"height":444},{"sys":19324,"fields":19327},{"id":19325,"createdAt":19326},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":19328,"slug":19329,"articleIntro":19328,"category":19330},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[19331],{"metadata":19332,"sys":19335,"fields":19342},{"tags":19333,"concepts":19334},[],[],{"space":19336,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19338,"publishedVersion":395,"revision":62,"contentType":19340,"locale":29},{"sys":19337},{"type":12,"linkType":13,"id":14},{"sys":19339},{"id":21,"type":12,"linkType":22},{"sys":19341},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19343,"metaTitle":405,"metaDescription":406,"mainTitle":19344,"subtitle":424,"heroImage":19359,"ctaButton":447,"ctaLink":448},[404],{"data":19345,"content":19346,"nodeType":74},{},[19347,19353],{"data":19348,"content":19349,"nodeType":78},{},[19350],{"data":19351,"marks":19352,"value":416,"nodeType":82},{},[],{"data":19354,"content":19355,"nodeType":87},{},[19356],{"data":19357,"marks":19358,"value":423,"nodeType":82},{},[],{"metadata":19360,"sys":19363,"fields":19368},{"tags":19361,"concepts":19362},[],[],{"space":19364,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19366,"publishedVersion":62,"revision":44,"locale":29},{"sys":19365},{"type":12,"linkType":13,"id":14},{"sys":19367},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19369},{"url":439,"details":19370,"fileName":445,"contentType":446},{"size":441,"image":19371},{"width":443,"height":444},{"sys":19373,"fields":19376},{"id":19374,"createdAt":19375},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":19377,"slug":19378,"articleIntro":-1,"category":19379},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[19380],{"metadata":19381,"sys":19384,"fields":19391},{"tags":19382,"concepts":19383},[],[],{"space":19385,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19387,"publishedVersion":395,"revision":62,"contentType":19389,"locale":29},{"sys":19386},{"type":12,"linkType":13,"id":14},{"sys":19388},{"id":21,"type":12,"linkType":22},{"sys":19390},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19392,"metaTitle":405,"metaDescription":406,"mainTitle":19393,"subtitle":424,"heroImage":19408,"ctaButton":447,"ctaLink":448},[404],{"data":19394,"content":19395,"nodeType":74},{},[19396,19402],{"data":19397,"content":19398,"nodeType":78},{},[19399],{"data":19400,"marks":19401,"value":416,"nodeType":82},{},[],{"data":19403,"content":19404,"nodeType":87},{},[19405],{"data":19406,"marks":19407,"value":423,"nodeType":82},{},[],{"metadata":19409,"sys":19412,"fields":19417},{"tags":19410,"concepts":19411},[],[],{"space":19413,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19415,"publishedVersion":62,"revision":44,"locale":29},{"sys":19414},{"type":12,"linkType":13,"id":14},{"sys":19416},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19418},{"url":439,"details":19419,"fileName":445,"contentType":446},{"size":441,"image":19420},{"width":443,"height":444},{"sys":19422,"fields":19425},{"id":19423,"createdAt":19424},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":19426,"slug":19427,"articleIntro":-1,"category":19428},"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",[19429],{"metadata":19430,"sys":19433,"fields":19440},{"tags":19431,"concepts":19432},[],[],{"space":19434,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19436,"publishedVersion":395,"revision":62,"contentType":19438,"locale":29},{"sys":19435},{"type":12,"linkType":13,"id":14},{"sys":19437},{"id":21,"type":12,"linkType":22},{"sys":19439},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19441,"metaTitle":405,"metaDescription":406,"mainTitle":19442,"subtitle":424,"heroImage":19457,"ctaButton":447,"ctaLink":448},[404],{"data":19443,"content":19444,"nodeType":74},{},[19445,19451],{"data":19446,"content":19447,"nodeType":78},{},[19448],{"data":19449,"marks":19450,"value":416,"nodeType":82},{},[],{"data":19452,"content":19453,"nodeType":87},{},[19454],{"data":19455,"marks":19456,"value":423,"nodeType":82},{},[],{"metadata":19458,"sys":19461,"fields":19466},{"tags":19459,"concepts":19460},[],[],{"space":19462,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19464,"publishedVersion":62,"revision":44,"locale":29},{"sys":19463},{"type":12,"linkType":13,"id":14},{"sys":19465},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19467},{"url":439,"details":19468,"fileName":445,"contentType":446},{"size":441,"image":19469},{"width":443,"height":444},{"sys":19471,"fields":19474},{"id":19472,"createdAt":19473},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":19475,"slug":19476,"articleIntro":-1,"category":19477},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[19478],{"metadata":19479,"sys":19482,"fields":19489},{"tags":19480,"concepts":19481},[],[],{"space":19483,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19485,"publishedVersion":395,"revision":62,"contentType":19487,"locale":29},{"sys":19484},{"type":12,"linkType":13,"id":14},{"sys":19486},{"id":21,"type":12,"linkType":22},{"sys":19488},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19490,"metaTitle":405,"metaDescription":406,"mainTitle":19491,"subtitle":424,"heroImage":19506,"ctaButton":447,"ctaLink":448},[404],{"data":19492,"content":19493,"nodeType":74},{},[19494,19500],{"data":19495,"content":19496,"nodeType":78},{},[19497],{"data":19498,"marks":19499,"value":416,"nodeType":82},{},[],{"data":19501,"content":19502,"nodeType":87},{},[19503],{"data":19504,"marks":19505,"value":423,"nodeType":82},{},[],{"metadata":19507,"sys":19510,"fields":19515},{"tags":19508,"concepts":19509},[],[],{"space":19511,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19513,"publishedVersion":62,"revision":44,"locale":29},{"sys":19512},{"type":12,"linkType":13,"id":14},{"sys":19514},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19516},{"url":439,"details":19517,"fileName":445,"contentType":446},{"size":441,"image":19518},{"width":443,"height":444},{"sys":19520,"fields":19523},{"id":19521,"createdAt":19522},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":19524,"slug":19525,"articleIntro":19526,"category":19527},"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.",[19528],{"metadata":19529,"sys":19532,"fields":19539},{"tags":19530,"concepts":19531},[],[],{"space":19533,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19535,"publishedVersion":395,"revision":62,"contentType":19537,"locale":29},{"sys":19534},{"type":12,"linkType":13,"id":14},{"sys":19536},{"id":21,"type":12,"linkType":22},{"sys":19538},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19540,"metaTitle":405,"metaDescription":406,"mainTitle":19541,"subtitle":424,"heroImage":19556,"ctaButton":447,"ctaLink":448},[404],{"data":19542,"content":19543,"nodeType":74},{},[19544,19550],{"data":19545,"content":19546,"nodeType":78},{},[19547],{"data":19548,"marks":19549,"value":416,"nodeType":82},{},[],{"data":19551,"content":19552,"nodeType":87},{},[19553],{"data":19554,"marks":19555,"value":423,"nodeType":82},{},[],{"metadata":19557,"sys":19560,"fields":19565},{"tags":19558,"concepts":19559},[],[],{"space":19561,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19563,"publishedVersion":62,"revision":44,"locale":29},{"sys":19562},{"type":12,"linkType":13,"id":14},{"sys":19564},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19566},{"url":439,"details":19567,"fileName":445,"contentType":446},{"size":441,"image":19568},{"width":443,"height":444},{"sys":19570,"fields":19573},{"id":19571,"createdAt":19572},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":19574,"slug":19575,"articleIntro":19574,"category":19576},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[19577],{"metadata":19578,"sys":19581,"fields":19588},{"tags":19579,"concepts":19580},[],[],{"space":19582,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19584,"publishedVersion":395,"revision":62,"contentType":19586,"locale":29},{"sys":19583},{"type":12,"linkType":13,"id":14},{"sys":19585},{"id":21,"type":12,"linkType":22},{"sys":19587},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19589,"metaTitle":405,"metaDescription":406,"mainTitle":19590,"subtitle":424,"heroImage":19605,"ctaButton":447,"ctaLink":448},[404],{"data":19591,"content":19592,"nodeType":74},{},[19593,19599],{"data":19594,"content":19595,"nodeType":78},{},[19596],{"data":19597,"marks":19598,"value":416,"nodeType":82},{},[],{"data":19600,"content":19601,"nodeType":87},{},[19602],{"data":19603,"marks":19604,"value":423,"nodeType":82},{},[],{"metadata":19606,"sys":19609,"fields":19614},{"tags":19607,"concepts":19608},[],[],{"space":19610,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19612,"publishedVersion":62,"revision":44,"locale":29},{"sys":19611},{"type":12,"linkType":13,"id":14},{"sys":19613},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19615},{"url":439,"details":19616,"fileName":445,"contentType":446},{"size":441,"image":19617},{"width":443,"height":444},{"sys":19619,"fields":19622},{"id":19620,"createdAt":19621},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":19623,"slug":19624,"articleIntro":19623,"category":19625},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[19626],{"metadata":19627,"sys":19630,"fields":19637},{"tags":19628,"concepts":19629},[],[],{"space":19631,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19633,"publishedVersion":395,"revision":62,"contentType":19635,"locale":29},{"sys":19632},{"type":12,"linkType":13,"id":14},{"sys":19634},{"id":21,"type":12,"linkType":22},{"sys":19636},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19638,"metaTitle":405,"metaDescription":406,"mainTitle":19639,"subtitle":424,"heroImage":19654,"ctaButton":447,"ctaLink":448},[404],{"data":19640,"content":19641,"nodeType":74},{},[19642,19648],{"data":19643,"content":19644,"nodeType":78},{},[19645],{"data":19646,"marks":19647,"value":416,"nodeType":82},{},[],{"data":19649,"content":19650,"nodeType":87},{},[19651],{"data":19652,"marks":19653,"value":423,"nodeType":82},{},[],{"metadata":19655,"sys":19658,"fields":19663},{"tags":19656,"concepts":19657},[],[],{"space":19659,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19661,"publishedVersion":62,"revision":44,"locale":29},{"sys":19660},{"type":12,"linkType":13,"id":14},{"sys":19662},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19664},{"url":439,"details":19665,"fileName":445,"contentType":446},{"size":441,"image":19666},{"width":443,"height":444},{"sys":19668,"fields":19671},{"id":19669,"createdAt":19670},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":19672,"slug":19673,"articleIntro":19672,"category":19674},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[19675],{"metadata":19676,"sys":19679,"fields":19686},{"tags":19677,"concepts":19678},[],[],{"space":19680,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19682,"publishedVersion":395,"revision":62,"contentType":19684,"locale":29},{"sys":19681},{"type":12,"linkType":13,"id":14},{"sys":19683},{"id":21,"type":12,"linkType":22},{"sys":19685},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19687,"metaTitle":405,"metaDescription":406,"mainTitle":19688,"subtitle":424,"heroImage":19703,"ctaButton":447,"ctaLink":448},[404],{"data":19689,"content":19690,"nodeType":74},{},[19691,19697],{"data":19692,"content":19693,"nodeType":78},{},[19694],{"data":19695,"marks":19696,"value":416,"nodeType":82},{},[],{"data":19698,"content":19699,"nodeType":87},{},[19700],{"data":19701,"marks":19702,"value":423,"nodeType":82},{},[],{"metadata":19704,"sys":19707,"fields":19712},{"tags":19705,"concepts":19706},[],[],{"space":19708,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19710,"publishedVersion":62,"revision":44,"locale":29},{"sys":19709},{"type":12,"linkType":13,"id":14},{"sys":19711},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19713},{"url":439,"details":19714,"fileName":445,"contentType":446},{"size":441,"image":19715},{"width":443,"height":444},{"sys":19717,"fields":19720},{"id":19718,"createdAt":19719},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":19721,"slug":19722,"articleIntro":19721,"category":19723},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[19724],{"metadata":19725,"sys":19728,"fields":19735},{"tags":19726,"concepts":19727},[],[],{"space":19729,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19731,"publishedVersion":395,"revision":62,"contentType":19733,"locale":29},{"sys":19730},{"type":12,"linkType":13,"id":14},{"sys":19732},{"id":21,"type":12,"linkType":22},{"sys":19734},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19736,"metaTitle":405,"metaDescription":406,"mainTitle":19737,"subtitle":424,"heroImage":19752,"ctaButton":447,"ctaLink":448},[404],{"data":19738,"content":19739,"nodeType":74},{},[19740,19746],{"data":19741,"content":19742,"nodeType":78},{},[19743],{"data":19744,"marks":19745,"value":416,"nodeType":82},{},[],{"data":19747,"content":19748,"nodeType":87},{},[19749],{"data":19750,"marks":19751,"value":423,"nodeType":82},{},[],{"metadata":19753,"sys":19756,"fields":19761},{"tags":19754,"concepts":19755},[],[],{"space":19757,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19759,"publishedVersion":62,"revision":44,"locale":29},{"sys":19758},{"type":12,"linkType":13,"id":14},{"sys":19760},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19762},{"url":439,"details":19763,"fileName":445,"contentType":446},{"size":441,"image":19764},{"width":443,"height":444},{"sys":19766,"fields":19769},{"id":19767,"createdAt":19768},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":19770,"slug":19771,"articleIntro":19770,"category":19772},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[19773],{"metadata":19774,"sys":19777,"fields":19784},{"tags":19775,"concepts":19776},[],[],{"space":19778,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19780,"publishedVersion":395,"revision":62,"contentType":19782,"locale":29},{"sys":19779},{"type":12,"linkType":13,"id":14},{"sys":19781},{"id":21,"type":12,"linkType":22},{"sys":19783},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19785,"metaTitle":405,"metaDescription":406,"mainTitle":19786,"subtitle":424,"heroImage":19801,"ctaButton":447,"ctaLink":448},[404],{"data":19787,"content":19788,"nodeType":74},{},[19789,19795],{"data":19790,"content":19791,"nodeType":78},{},[19792],{"data":19793,"marks":19794,"value":416,"nodeType":82},{},[],{"data":19796,"content":19797,"nodeType":87},{},[19798],{"data":19799,"marks":19800,"value":423,"nodeType":82},{},[],{"metadata":19802,"sys":19805,"fields":19810},{"tags":19803,"concepts":19804},[],[],{"space":19806,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19808,"publishedVersion":62,"revision":44,"locale":29},{"sys":19807},{"type":12,"linkType":13,"id":14},{"sys":19809},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19811},{"url":439,"details":19812,"fileName":445,"contentType":446},{"size":441,"image":19813},{"width":443,"height":444},{"sys":19815,"fields":19818},{"id":19816,"createdAt":19817},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":19819,"slug":19820,"articleIntro":19819,"category":19821},"6331 - Versement de transport","compte-6331-versement-de-transport",[19822],{"metadata":19823,"sys":19826,"fields":19833},{"tags":19824,"concepts":19825},[],[],{"space":19827,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19829,"publishedVersion":395,"revision":62,"contentType":19831,"locale":29},{"sys":19828},{"type":12,"linkType":13,"id":14},{"sys":19830},{"id":21,"type":12,"linkType":22},{"sys":19832},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19834,"metaTitle":405,"metaDescription":406,"mainTitle":19835,"subtitle":424,"heroImage":19850,"ctaButton":447,"ctaLink":448},[404],{"data":19836,"content":19837,"nodeType":74},{},[19838,19844],{"data":19839,"content":19840,"nodeType":78},{},[19841],{"data":19842,"marks":19843,"value":416,"nodeType":82},{},[],{"data":19845,"content":19846,"nodeType":87},{},[19847],{"data":19848,"marks":19849,"value":423,"nodeType":82},{},[],{"metadata":19851,"sys":19854,"fields":19859},{"tags":19852,"concepts":19853},[],[],{"space":19855,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19857,"publishedVersion":62,"revision":44,"locale":29},{"sys":19856},{"type":12,"linkType":13,"id":14},{"sys":19858},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19860},{"url":439,"details":19861,"fileName":445,"contentType":446},{"size":441,"image":19862},{"width":443,"height":444},{"sys":19864,"fields":19867},{"id":19865,"createdAt":19866},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":19868,"slug":19869,"articleIntro":19868,"category":19870},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[19871],{"metadata":19872,"sys":19875,"fields":19882},{"tags":19873,"concepts":19874},[],[],{"space":19876,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19878,"publishedVersion":395,"revision":62,"contentType":19880,"locale":29},{"sys":19877},{"type":12,"linkType":13,"id":14},{"sys":19879},{"id":21,"type":12,"linkType":22},{"sys":19881},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19883,"metaTitle":405,"metaDescription":406,"mainTitle":19884,"subtitle":424,"heroImage":19899,"ctaButton":447,"ctaLink":448},[404],{"data":19885,"content":19886,"nodeType":74},{},[19887,19893],{"data":19888,"content":19889,"nodeType":78},{},[19890],{"data":19891,"marks":19892,"value":416,"nodeType":82},{},[],{"data":19894,"content":19895,"nodeType":87},{},[19896],{"data":19897,"marks":19898,"value":423,"nodeType":82},{},[],{"metadata":19900,"sys":19903,"fields":19908},{"tags":19901,"concepts":19902},[],[],{"space":19904,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19906,"publishedVersion":62,"revision":44,"locale":29},{"sys":19905},{"type":12,"linkType":13,"id":14},{"sys":19907},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19909},{"url":439,"details":19910,"fileName":445,"contentType":446},{"size":441,"image":19911},{"width":443,"height":444},{"sys":19913,"fields":19916},{"id":19914,"createdAt":19915},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":19917,"slug":19918,"articleIntro":19917,"category":19919},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[19920],{"metadata":19921,"sys":19924,"fields":19931},{"tags":19922,"concepts":19923},[],[],{"space":19925,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19927,"publishedVersion":395,"revision":62,"contentType":19929,"locale":29},{"sys":19926},{"type":12,"linkType":13,"id":14},{"sys":19928},{"id":21,"type":12,"linkType":22},{"sys":19930},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19932,"metaTitle":405,"metaDescription":406,"mainTitle":19933,"subtitle":424,"heroImage":19948,"ctaButton":447,"ctaLink":448},[404],{"data":19934,"content":19935,"nodeType":74},{},[19936,19942],{"data":19937,"content":19938,"nodeType":78},{},[19939],{"data":19940,"marks":19941,"value":416,"nodeType":82},{},[],{"data":19943,"content":19944,"nodeType":87},{},[19945],{"data":19946,"marks":19947,"value":423,"nodeType":82},{},[],{"metadata":19949,"sys":19952,"fields":19957},{"tags":19950,"concepts":19951},[],[],{"space":19953,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19955,"publishedVersion":62,"revision":44,"locale":29},{"sys":19954},{"type":12,"linkType":13,"id":14},{"sys":19956},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19958},{"url":439,"details":19959,"fileName":445,"contentType":446},{"size":441,"image":19960},{"width":443,"height":444},{"sys":19962,"fields":19965},{"id":19963,"createdAt":19964},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":19966,"slug":19967,"articleIntro":19966,"category":19968},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[19969],{"metadata":19970,"sys":19973,"fields":19980},{"tags":19971,"concepts":19972},[],[],{"space":19974,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19976,"publishedVersion":395,"revision":62,"contentType":19978,"locale":29},{"sys":19975},{"type":12,"linkType":13,"id":14},{"sys":19977},{"id":21,"type":12,"linkType":22},{"sys":19979},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19981,"metaTitle":405,"metaDescription":406,"mainTitle":19982,"subtitle":424,"heroImage":19997,"ctaButton":447,"ctaLink":448},[404],{"data":19983,"content":19984,"nodeType":74},{},[19985,19991],{"data":19986,"content":19987,"nodeType":78},{},[19988],{"data":19989,"marks":19990,"value":416,"nodeType":82},{},[],{"data":19992,"content":19993,"nodeType":87},{},[19994],{"data":19995,"marks":19996,"value":423,"nodeType":82},{},[],{"metadata":19998,"sys":20001,"fields":20006},{"tags":19999,"concepts":20000},[],[],{"space":20002,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20004,"publishedVersion":62,"revision":44,"locale":29},{"sys":20003},{"type":12,"linkType":13,"id":14},{"sys":20005},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20007},{"url":439,"details":20008,"fileName":445,"contentType":446},{"size":441,"image":20009},{"width":443,"height":444},{"sys":20011,"fields":20014},{"id":20012,"createdAt":20013},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":20015,"slug":20016,"articleIntro":20015,"category":20017},"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",[20018],{"metadata":20019,"sys":20022,"fields":20029},{"tags":20020,"concepts":20021},[],[],{"space":20023,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20025,"publishedVersion":395,"revision":62,"contentType":20027,"locale":29},{"sys":20024},{"type":12,"linkType":13,"id":14},{"sys":20026},{"id":21,"type":12,"linkType":22},{"sys":20028},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20030,"metaTitle":405,"metaDescription":406,"mainTitle":20031,"subtitle":424,"heroImage":20046,"ctaButton":447,"ctaLink":448},[404],{"data":20032,"content":20033,"nodeType":74},{},[20034,20040],{"data":20035,"content":20036,"nodeType":78},{},[20037],{"data":20038,"marks":20039,"value":416,"nodeType":82},{},[],{"data":20041,"content":20042,"nodeType":87},{},[20043],{"data":20044,"marks":20045,"value":423,"nodeType":82},{},[],{"metadata":20047,"sys":20050,"fields":20055},{"tags":20048,"concepts":20049},[],[],{"space":20051,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20053,"publishedVersion":62,"revision":44,"locale":29},{"sys":20052},{"type":12,"linkType":13,"id":14},{"sys":20054},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20056},{"url":439,"details":20057,"fileName":445,"contentType":446},{"size":441,"image":20058},{"width":443,"height":444},{"sys":20060,"fields":20063},{"id":20061,"createdAt":20062},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":20064,"slug":20065,"articleIntro":20064,"category":20066},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[20067],{"metadata":20068,"sys":20071,"fields":20078},{"tags":20069,"concepts":20070},[],[],{"space":20072,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20074,"publishedVersion":395,"revision":62,"contentType":20076,"locale":29},{"sys":20073},{"type":12,"linkType":13,"id":14},{"sys":20075},{"id":21,"type":12,"linkType":22},{"sys":20077},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20079,"metaTitle":405,"metaDescription":406,"mainTitle":20080,"subtitle":424,"heroImage":20095,"ctaButton":447,"ctaLink":448},[404],{"data":20081,"content":20082,"nodeType":74},{},[20083,20089],{"data":20084,"content":20085,"nodeType":78},{},[20086],{"data":20087,"marks":20088,"value":416,"nodeType":82},{},[],{"data":20090,"content":20091,"nodeType":87},{},[20092],{"data":20093,"marks":20094,"value":423,"nodeType":82},{},[],{"metadata":20096,"sys":20099,"fields":20104},{"tags":20097,"concepts":20098},[],[],{"space":20100,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20102,"publishedVersion":62,"revision":44,"locale":29},{"sys":20101},{"type":12,"linkType":13,"id":14},{"sys":20103},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20105},{"url":439,"details":20106,"fileName":445,"contentType":446},{"size":441,"image":20107},{"width":443,"height":444},{"sys":20109,"fields":20112},{"id":20110,"createdAt":20111},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":20113,"slug":20114,"articleIntro":20113,"category":20115},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[20116],{"metadata":20117,"sys":20120,"fields":20127},{"tags":20118,"concepts":20119},[],[],{"space":20121,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20123,"publishedVersion":395,"revision":62,"contentType":20125,"locale":29},{"sys":20122},{"type":12,"linkType":13,"id":14},{"sys":20124},{"id":21,"type":12,"linkType":22},{"sys":20126},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20128,"metaTitle":405,"metaDescription":406,"mainTitle":20129,"subtitle":424,"heroImage":20144,"ctaButton":447,"ctaLink":448},[404],{"data":20130,"content":20131,"nodeType":74},{},[20132,20138],{"data":20133,"content":20134,"nodeType":78},{},[20135],{"data":20136,"marks":20137,"value":416,"nodeType":82},{},[],{"data":20139,"content":20140,"nodeType":87},{},[20141],{"data":20142,"marks":20143,"value":423,"nodeType":82},{},[],{"metadata":20145,"sys":20148,"fields":20153},{"tags":20146,"concepts":20147},[],[],{"space":20149,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20151,"publishedVersion":62,"revision":44,"locale":29},{"sys":20150},{"type":12,"linkType":13,"id":14},{"sys":20152},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20154},{"url":439,"details":20155,"fileName":445,"contentType":446},{"size":441,"image":20156},{"width":443,"height":444},{"sys":20158,"fields":20161},{"id":20159,"createdAt":20160},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":20162,"slug":20163,"articleIntro":20162,"category":20164},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[20165],{"metadata":20166,"sys":20169,"fields":20176},{"tags":20167,"concepts":20168},[],[],{"space":20170,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20172,"publishedVersion":395,"revision":62,"contentType":20174,"locale":29},{"sys":20171},{"type":12,"linkType":13,"id":14},{"sys":20173},{"id":21,"type":12,"linkType":22},{"sys":20175},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20177,"metaTitle":405,"metaDescription":406,"mainTitle":20178,"subtitle":424,"heroImage":20193,"ctaButton":447,"ctaLink":448},[404],{"data":20179,"content":20180,"nodeType":74},{},[20181,20187],{"data":20182,"content":20183,"nodeType":78},{},[20184],{"data":20185,"marks":20186,"value":416,"nodeType":82},{},[],{"data":20188,"content":20189,"nodeType":87},{},[20190],{"data":20191,"marks":20192,"value":423,"nodeType":82},{},[],{"metadata":20194,"sys":20197,"fields":20202},{"tags":20195,"concepts":20196},[],[],{"space":20198,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20200,"publishedVersion":62,"revision":44,"locale":29},{"sys":20199},{"type":12,"linkType":13,"id":14},{"sys":20201},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20203},{"url":439,"details":20204,"fileName":445,"contentType":446},{"size":441,"image":20205},{"width":443,"height":444},{"sys":20207,"fields":20210},{"id":20208,"createdAt":20209},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":20211,"slug":20212,"articleIntro":20211,"category":20213},"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",[20214],{"metadata":20215,"sys":20218,"fields":20225},{"tags":20216,"concepts":20217},[],[],{"space":20219,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20221,"publishedVersion":395,"revision":62,"contentType":20223,"locale":29},{"sys":20220},{"type":12,"linkType":13,"id":14},{"sys":20222},{"id":21,"type":12,"linkType":22},{"sys":20224},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20226,"metaTitle":405,"metaDescription":406,"mainTitle":20227,"subtitle":424,"heroImage":20242,"ctaButton":447,"ctaLink":448},[404],{"data":20228,"content":20229,"nodeType":74},{},[20230,20236],{"data":20231,"content":20232,"nodeType":78},{},[20233],{"data":20234,"marks":20235,"value":416,"nodeType":82},{},[],{"data":20237,"content":20238,"nodeType":87},{},[20239],{"data":20240,"marks":20241,"value":423,"nodeType":82},{},[],{"metadata":20243,"sys":20246,"fields":20251},{"tags":20244,"concepts":20245},[],[],{"space":20247,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20249,"publishedVersion":62,"revision":44,"locale":29},{"sys":20248},{"type":12,"linkType":13,"id":14},{"sys":20250},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20252},{"url":439,"details":20253,"fileName":445,"contentType":446},{"size":441,"image":20254},{"width":443,"height":444},{"sys":20256,"fields":20259},{"id":20257,"createdAt":20258},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":20260,"slug":20261,"articleIntro":20260,"category":20262},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[20263],{"metadata":20264,"sys":20267,"fields":20274},{"tags":20265,"concepts":20266},[],[],{"space":20268,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20270,"publishedVersion":395,"revision":62,"contentType":20272,"locale":29},{"sys":20269},{"type":12,"linkType":13,"id":14},{"sys":20271},{"id":21,"type":12,"linkType":22},{"sys":20273},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20275,"metaTitle":405,"metaDescription":406,"mainTitle":20276,"subtitle":424,"heroImage":20291,"ctaButton":447,"ctaLink":448},[404],{"data":20277,"content":20278,"nodeType":74},{},[20279,20285],{"data":20280,"content":20281,"nodeType":78},{},[20282],{"data":20283,"marks":20284,"value":416,"nodeType":82},{},[],{"data":20286,"content":20287,"nodeType":87},{},[20288],{"data":20289,"marks":20290,"value":423,"nodeType":82},{},[],{"metadata":20292,"sys":20295,"fields":20300},{"tags":20293,"concepts":20294},[],[],{"space":20296,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20298,"publishedVersion":62,"revision":44,"locale":29},{"sys":20297},{"type":12,"linkType":13,"id":14},{"sys":20299},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20301},{"url":439,"details":20302,"fileName":445,"contentType":446},{"size":441,"image":20303},{"width":443,"height":444},{"sys":20305,"fields":20308},{"id":20306,"createdAt":20307},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":20309,"slug":20310,"articleIntro":20309,"category":20311},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[20312],{"metadata":20313,"sys":20316,"fields":20323},{"tags":20314,"concepts":20315},[],[],{"space":20317,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20319,"publishedVersion":395,"revision":62,"contentType":20321,"locale":29},{"sys":20318},{"type":12,"linkType":13,"id":14},{"sys":20320},{"id":21,"type":12,"linkType":22},{"sys":20322},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20324,"metaTitle":405,"metaDescription":406,"mainTitle":20325,"subtitle":424,"heroImage":20340,"ctaButton":447,"ctaLink":448},[404],{"data":20326,"content":20327,"nodeType":74},{},[20328,20334],{"data":20329,"content":20330,"nodeType":78},{},[20331],{"data":20332,"marks":20333,"value":416,"nodeType":82},{},[],{"data":20335,"content":20336,"nodeType":87},{},[20337],{"data":20338,"marks":20339,"value":423,"nodeType":82},{},[],{"metadata":20341,"sys":20344,"fields":20349},{"tags":20342,"concepts":20343},[],[],{"space":20345,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20347,"publishedVersion":62,"revision":44,"locale":29},{"sys":20346},{"type":12,"linkType":13,"id":14},{"sys":20348},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20350},{"url":439,"details":20351,"fileName":445,"contentType":446},{"size":441,"image":20352},{"width":443,"height":444},{"sys":20354,"fields":20357},{"id":20355,"createdAt":20356},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":20358,"slug":20359,"articleIntro":-1,"category":20360},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[20361],{"metadata":20362,"sys":20365,"fields":20372},{"tags":20363,"concepts":20364},[],[],{"space":20366,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20368,"publishedVersion":395,"revision":62,"contentType":20370,"locale":29},{"sys":20367},{"type":12,"linkType":13,"id":14},{"sys":20369},{"id":21,"type":12,"linkType":22},{"sys":20371},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20373,"metaTitle":405,"metaDescription":406,"mainTitle":20374,"subtitle":424,"heroImage":20389,"ctaButton":447,"ctaLink":448},[404],{"data":20375,"content":20376,"nodeType":74},{},[20377,20383],{"data":20378,"content":20379,"nodeType":78},{},[20380],{"data":20381,"marks":20382,"value":416,"nodeType":82},{},[],{"data":20384,"content":20385,"nodeType":87},{},[20386],{"data":20387,"marks":20388,"value":423,"nodeType":82},{},[],{"metadata":20390,"sys":20393,"fields":20398},{"tags":20391,"concepts":20392},[],[],{"space":20394,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20396,"publishedVersion":62,"revision":44,"locale":29},{"sys":20395},{"type":12,"linkType":13,"id":14},{"sys":20397},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20399},{"url":439,"details":20400,"fileName":445,"contentType":446},{"size":441,"image":20401},{"width":443,"height":444},{"sys":20403,"fields":20406},{"id":20404,"createdAt":20405},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":20407,"slug":20408,"articleIntro":20407,"category":20409},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[20410],{"metadata":20411,"sys":20414,"fields":20421},{"tags":20412,"concepts":20413},[],[],{"space":20415,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20417,"publishedVersion":395,"revision":62,"contentType":20419,"locale":29},{"sys":20416},{"type":12,"linkType":13,"id":14},{"sys":20418},{"id":21,"type":12,"linkType":22},{"sys":20420},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20422,"metaTitle":405,"metaDescription":406,"mainTitle":20423,"subtitle":424,"heroImage":20438,"ctaButton":447,"ctaLink":448},[404],{"data":20424,"content":20425,"nodeType":74},{},[20426,20432],{"data":20427,"content":20428,"nodeType":78},{},[20429],{"data":20430,"marks":20431,"value":416,"nodeType":82},{},[],{"data":20433,"content":20434,"nodeType":87},{},[20435],{"data":20436,"marks":20437,"value":423,"nodeType":82},{},[],{"metadata":20439,"sys":20442,"fields":20447},{"tags":20440,"concepts":20441},[],[],{"space":20443,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20445,"publishedVersion":62,"revision":44,"locale":29},{"sys":20444},{"type":12,"linkType":13,"id":14},{"sys":20446},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20448},{"url":439,"details":20449,"fileName":445,"contentType":446},{"size":441,"image":20450},{"width":443,"height":444},{"sys":20452,"fields":20455},{"id":20453,"createdAt":20454},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":20456,"slug":20457,"articleIntro":20456,"category":20458},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[20459],{"metadata":20460,"sys":20463,"fields":20470},{"tags":20461,"concepts":20462},[],[],{"space":20464,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20466,"publishedVersion":395,"revision":62,"contentType":20468,"locale":29},{"sys":20465},{"type":12,"linkType":13,"id":14},{"sys":20467},{"id":21,"type":12,"linkType":22},{"sys":20469},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20471,"metaTitle":405,"metaDescription":406,"mainTitle":20472,"subtitle":424,"heroImage":20487,"ctaButton":447,"ctaLink":448},[404],{"data":20473,"content":20474,"nodeType":74},{},[20475,20481],{"data":20476,"content":20477,"nodeType":78},{},[20478],{"data":20479,"marks":20480,"value":416,"nodeType":82},{},[],{"data":20482,"content":20483,"nodeType":87},{},[20484],{"data":20485,"marks":20486,"value":423,"nodeType":82},{},[],{"metadata":20488,"sys":20491,"fields":20496},{"tags":20489,"concepts":20490},[],[],{"space":20492,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20494,"publishedVersion":62,"revision":44,"locale":29},{"sys":20493},{"type":12,"linkType":13,"id":14},{"sys":20495},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20497},{"url":439,"details":20498,"fileName":445,"contentType":446},{"size":441,"image":20499},{"width":443,"height":444},{"sys":20501,"fields":20504},{"id":20502,"createdAt":20503},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":20505,"slug":20506,"articleIntro":20505,"category":20507},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[20508],{"metadata":20509,"sys":20512,"fields":20519},{"tags":20510,"concepts":20511},[],[],{"space":20513,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20515,"publishedVersion":395,"revision":62,"contentType":20517,"locale":29},{"sys":20514},{"type":12,"linkType":13,"id":14},{"sys":20516},{"id":21,"type":12,"linkType":22},{"sys":20518},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20520,"metaTitle":405,"metaDescription":406,"mainTitle":20521,"subtitle":424,"heroImage":20536,"ctaButton":447,"ctaLink":448},[404],{"data":20522,"content":20523,"nodeType":74},{},[20524,20530],{"data":20525,"content":20526,"nodeType":78},{},[20527],{"data":20528,"marks":20529,"value":416,"nodeType":82},{},[],{"data":20531,"content":20532,"nodeType":87},{},[20533],{"data":20534,"marks":20535,"value":423,"nodeType":82},{},[],{"metadata":20537,"sys":20540,"fields":20545},{"tags":20538,"concepts":20539},[],[],{"space":20541,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20543,"publishedVersion":62,"revision":44,"locale":29},{"sys":20542},{"type":12,"linkType":13,"id":14},{"sys":20544},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20546},{"url":439,"details":20547,"fileName":445,"contentType":446},{"size":441,"image":20548},{"width":443,"height":444},{"sys":20550,"fields":20553},{"id":20551,"createdAt":20552},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":20554,"slug":20555,"articleIntro":20554,"category":20556},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[20557],{"metadata":20558,"sys":20561,"fields":20568},{"tags":20559,"concepts":20560},[],[],{"space":20562,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20564,"publishedVersion":395,"revision":62,"contentType":20566,"locale":29},{"sys":20563},{"type":12,"linkType":13,"id":14},{"sys":20565},{"id":21,"type":12,"linkType":22},{"sys":20567},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20569,"metaTitle":405,"metaDescription":406,"mainTitle":20570,"subtitle":424,"heroImage":20585,"ctaButton":447,"ctaLink":448},[404],{"data":20571,"content":20572,"nodeType":74},{},[20573,20579],{"data":20574,"content":20575,"nodeType":78},{},[20576],{"data":20577,"marks":20578,"value":416,"nodeType":82},{},[],{"data":20580,"content":20581,"nodeType":87},{},[20582],{"data":20583,"marks":20584,"value":423,"nodeType":82},{},[],{"metadata":20586,"sys":20589,"fields":20594},{"tags":20587,"concepts":20588},[],[],{"space":20590,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20592,"publishedVersion":62,"revision":44,"locale":29},{"sys":20591},{"type":12,"linkType":13,"id":14},{"sys":20593},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20595},{"url":439,"details":20596,"fileName":445,"contentType":446},{"size":441,"image":20597},{"width":443,"height":444},{"sys":20599,"fields":20602},{"id":20600,"createdAt":20601},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":20603,"slug":20604,"articleIntro":-1,"category":20605},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[20606],{"metadata":20607,"sys":20610,"fields":20617},{"tags":20608,"concepts":20609},[],[],{"space":20611,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20613,"publishedVersion":395,"revision":62,"contentType":20615,"locale":29},{"sys":20612},{"type":12,"linkType":13,"id":14},{"sys":20614},{"id":21,"type":12,"linkType":22},{"sys":20616},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20618,"metaTitle":405,"metaDescription":406,"mainTitle":20619,"subtitle":424,"heroImage":20634,"ctaButton":447,"ctaLink":448},[404],{"data":20620,"content":20621,"nodeType":74},{},[20622,20628],{"data":20623,"content":20624,"nodeType":78},{},[20625],{"data":20626,"marks":20627,"value":416,"nodeType":82},{},[],{"data":20629,"content":20630,"nodeType":87},{},[20631],{"data":20632,"marks":20633,"value":423,"nodeType":82},{},[],{"metadata":20635,"sys":20638,"fields":20643},{"tags":20636,"concepts":20637},[],[],{"space":20639,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20641,"publishedVersion":62,"revision":44,"locale":29},{"sys":20640},{"type":12,"linkType":13,"id":14},{"sys":20642},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20644},{"url":439,"details":20645,"fileName":445,"contentType":446},{"size":441,"image":20646},{"width":443,"height":444},{"sys":20648,"fields":20651},{"id":20649,"createdAt":20650},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":20652,"slug":20653,"articleIntro":-1,"category":20654},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[20655],{"metadata":20656,"sys":20659,"fields":20666},{"tags":20657,"concepts":20658},[],[],{"space":20660,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20662,"publishedVersion":395,"revision":62,"contentType":20664,"locale":29},{"sys":20661},{"type":12,"linkType":13,"id":14},{"sys":20663},{"id":21,"type":12,"linkType":22},{"sys":20665},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20667,"metaTitle":405,"metaDescription":406,"mainTitle":20668,"subtitle":424,"heroImage":20683,"ctaButton":447,"ctaLink":448},[404],{"data":20669,"content":20670,"nodeType":74},{},[20671,20677],{"data":20672,"content":20673,"nodeType":78},{},[20674],{"data":20675,"marks":20676,"value":416,"nodeType":82},{},[],{"data":20678,"content":20679,"nodeType":87},{},[20680],{"data":20681,"marks":20682,"value":423,"nodeType":82},{},[],{"metadata":20684,"sys":20687,"fields":20692},{"tags":20685,"concepts":20686},[],[],{"space":20688,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20690,"publishedVersion":62,"revision":44,"locale":29},{"sys":20689},{"type":12,"linkType":13,"id":14},{"sys":20691},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20693},{"url":439,"details":20694,"fileName":445,"contentType":446},{"size":441,"image":20695},{"width":443,"height":444},{"sys":20697,"fields":20700},{"id":20698,"createdAt":20699},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":20701,"slug":20702,"articleIntro":20701,"category":20703},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[20704],{"metadata":20705,"sys":20708,"fields":20715},{"tags":20706,"concepts":20707},[],[],{"space":20709,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20711,"publishedVersion":395,"revision":62,"contentType":20713,"locale":29},{"sys":20710},{"type":12,"linkType":13,"id":14},{"sys":20712},{"id":21,"type":12,"linkType":22},{"sys":20714},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20716,"metaTitle":405,"metaDescription":406,"mainTitle":20717,"subtitle":424,"heroImage":20732,"ctaButton":447,"ctaLink":448},[404],{"data":20718,"content":20719,"nodeType":74},{},[20720,20726],{"data":20721,"content":20722,"nodeType":78},{},[20723],{"data":20724,"marks":20725,"value":416,"nodeType":82},{},[],{"data":20727,"content":20728,"nodeType":87},{},[20729],{"data":20730,"marks":20731,"value":423,"nodeType":82},{},[],{"metadata":20733,"sys":20736,"fields":20741},{"tags":20734,"concepts":20735},[],[],{"space":20737,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20739,"publishedVersion":62,"revision":44,"locale":29},{"sys":20738},{"type":12,"linkType":13,"id":14},{"sys":20740},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20742},{"url":439,"details":20743,"fileName":445,"contentType":446},{"size":441,"image":20744},{"width":443,"height":444},{"sys":20746,"fields":20749},{"id":20747,"createdAt":20748},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":20750,"slug":20751,"articleIntro":-1,"category":20752},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[20753],{"metadata":20754,"sys":20757,"fields":20764},{"tags":20755,"concepts":20756},[],[],{"space":20758,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20760,"publishedVersion":395,"revision":62,"contentType":20762,"locale":29},{"sys":20759},{"type":12,"linkType":13,"id":14},{"sys":20761},{"id":21,"type":12,"linkType":22},{"sys":20763},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20765,"metaTitle":405,"metaDescription":406,"mainTitle":20766,"subtitle":424,"heroImage":20781,"ctaButton":447,"ctaLink":448},[404],{"data":20767,"content":20768,"nodeType":74},{},[20769,20775],{"data":20770,"content":20771,"nodeType":78},{},[20772],{"data":20773,"marks":20774,"value":416,"nodeType":82},{},[],{"data":20776,"content":20777,"nodeType":87},{},[20778],{"data":20779,"marks":20780,"value":423,"nodeType":82},{},[],{"metadata":20782,"sys":20785,"fields":20790},{"tags":20783,"concepts":20784},[],[],{"space":20786,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20788,"publishedVersion":62,"revision":44,"locale":29},{"sys":20787},{"type":12,"linkType":13,"id":14},{"sys":20789},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20791},{"url":439,"details":20792,"fileName":445,"contentType":446},{"size":441,"image":20793},{"width":443,"height":444},{"sys":20795,"fields":20798},{"id":20796,"createdAt":20797},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":20799,"slug":20800,"articleIntro":20799,"category":20801},"475 - Comptes d'attente","compte-475-comptes-d-attente",[20802],{"metadata":20803,"sys":20806,"fields":20813},{"tags":20804,"concepts":20805},[],[],{"space":20807,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20809,"publishedVersion":395,"revision":62,"contentType":20811,"locale":29},{"sys":20808},{"type":12,"linkType":13,"id":14},{"sys":20810},{"id":21,"type":12,"linkType":22},{"sys":20812},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20814,"metaTitle":405,"metaDescription":406,"mainTitle":20815,"subtitle":424,"heroImage":20830,"ctaButton":447,"ctaLink":448},[404],{"data":20816,"content":20817,"nodeType":74},{},[20818,20824],{"data":20819,"content":20820,"nodeType":78},{},[20821],{"data":20822,"marks":20823,"value":416,"nodeType":82},{},[],{"data":20825,"content":20826,"nodeType":87},{},[20827],{"data":20828,"marks":20829,"value":423,"nodeType":82},{},[],{"metadata":20831,"sys":20834,"fields":20839},{"tags":20832,"concepts":20833},[],[],{"space":20835,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20837,"publishedVersion":62,"revision":44,"locale":29},{"sys":20836},{"type":12,"linkType":13,"id":14},{"sys":20838},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20840},{"url":439,"details":20841,"fileName":445,"contentType":446},{"size":441,"image":20842},{"width":443,"height":444},{"sys":20844,"fields":20847},{"id":20845,"createdAt":20846},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":20848,"slug":20849,"articleIntro":-1,"category":20850},"Compte 705 - Études","compte-705-etudes",[20851],{"metadata":20852,"sys":20855,"fields":20862},{"tags":20853,"concepts":20854},[],[],{"space":20856,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20858,"publishedVersion":395,"revision":62,"contentType":20860,"locale":29},{"sys":20857},{"type":12,"linkType":13,"id":14},{"sys":20859},{"id":21,"type":12,"linkType":22},{"sys":20861},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20863,"metaTitle":405,"metaDescription":406,"mainTitle":20864,"subtitle":424,"heroImage":20879,"ctaButton":447,"ctaLink":448},[404],{"data":20865,"content":20866,"nodeType":74},{},[20867,20873],{"data":20868,"content":20869,"nodeType":78},{},[20870],{"data":20871,"marks":20872,"value":416,"nodeType":82},{},[],{"data":20874,"content":20875,"nodeType":87},{},[20876],{"data":20877,"marks":20878,"value":423,"nodeType":82},{},[],{"metadata":20880,"sys":20883,"fields":20888},{"tags":20881,"concepts":20882},[],[],{"space":20884,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20886,"publishedVersion":62,"revision":44,"locale":29},{"sys":20885},{"type":12,"linkType":13,"id":14},{"sys":20887},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20889},{"url":439,"details":20890,"fileName":445,"contentType":446},{"size":441,"image":20891},{"width":443,"height":444},{"sys":20893,"fields":20896},{"id":20894,"createdAt":20895},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":20897,"slug":20898,"articleIntro":20897,"category":20899},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[20900],{"metadata":20901,"sys":20904,"fields":20911},{"tags":20902,"concepts":20903},[],[],{"space":20905,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20907,"publishedVersion":395,"revision":62,"contentType":20909,"locale":29},{"sys":20906},{"type":12,"linkType":13,"id":14},{"sys":20908},{"id":21,"type":12,"linkType":22},{"sys":20910},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20912,"metaTitle":405,"metaDescription":406,"mainTitle":20913,"subtitle":424,"heroImage":20928,"ctaButton":447,"ctaLink":448},[404],{"data":20914,"content":20915,"nodeType":74},{},[20916,20922],{"data":20917,"content":20918,"nodeType":78},{},[20919],{"data":20920,"marks":20921,"value":416,"nodeType":82},{},[],{"data":20923,"content":20924,"nodeType":87},{},[20925],{"data":20926,"marks":20927,"value":423,"nodeType":82},{},[],{"metadata":20929,"sys":20932,"fields":20937},{"tags":20930,"concepts":20931},[],[],{"space":20933,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20935,"publishedVersion":62,"revision":44,"locale":29},{"sys":20934},{"type":12,"linkType":13,"id":14},{"sys":20936},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20938},{"url":439,"details":20939,"fileName":445,"contentType":446},{"size":441,"image":20940},{"width":443,"height":444},{"sys":20942,"fields":20945},{"id":20943,"createdAt":20944},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":20946,"slug":20947,"articleIntro":20946,"category":20948},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[20949],{"metadata":20950,"sys":20953,"fields":20960},{"tags":20951,"concepts":20952},[],[],{"space":20954,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20956,"publishedVersion":395,"revision":62,"contentType":20958,"locale":29},{"sys":20955},{"type":12,"linkType":13,"id":14},{"sys":20957},{"id":21,"type":12,"linkType":22},{"sys":20959},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20961,"metaTitle":405,"metaDescription":406,"mainTitle":20962,"subtitle":424,"heroImage":20977,"ctaButton":447,"ctaLink":448},[404],{"data":20963,"content":20964,"nodeType":74},{},[20965,20971],{"data":20966,"content":20967,"nodeType":78},{},[20968],{"data":20969,"marks":20970,"value":416,"nodeType":82},{},[],{"data":20972,"content":20973,"nodeType":87},{},[20974],{"data":20975,"marks":20976,"value":423,"nodeType":82},{},[],{"metadata":20978,"sys":20981,"fields":20986},{"tags":20979,"concepts":20980},[],[],{"space":20982,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20984,"publishedVersion":62,"revision":44,"locale":29},{"sys":20983},{"type":12,"linkType":13,"id":14},{"sys":20985},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20987},{"url":439,"details":20988,"fileName":445,"contentType":446},{"size":441,"image":20989},{"width":443,"height":444},{"sys":20991,"fields":20994},{"id":20992,"createdAt":20993},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":20995,"slug":20996,"articleIntro":20995,"category":20997},"331 - Produits en cours","compte-331-produits-en-cours",[20998],{"metadata":20999,"sys":21002,"fields":21009},{"tags":21000,"concepts":21001},[],[],{"space":21003,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21005,"publishedVersion":395,"revision":62,"contentType":21007,"locale":29},{"sys":21004},{"type":12,"linkType":13,"id":14},{"sys":21006},{"id":21,"type":12,"linkType":22},{"sys":21008},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21010,"metaTitle":405,"metaDescription":406,"mainTitle":21011,"subtitle":424,"heroImage":21026,"ctaButton":447,"ctaLink":448},[404],{"data":21012,"content":21013,"nodeType":74},{},[21014,21020],{"data":21015,"content":21016,"nodeType":78},{},[21017],{"data":21018,"marks":21019,"value":416,"nodeType":82},{},[],{"data":21021,"content":21022,"nodeType":87},{},[21023],{"data":21024,"marks":21025,"value":423,"nodeType":82},{},[],{"metadata":21027,"sys":21030,"fields":21035},{"tags":21028,"concepts":21029},[],[],{"space":21031,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21033,"publishedVersion":62,"revision":44,"locale":29},{"sys":21032},{"type":12,"linkType":13,"id":14},{"sys":21034},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21036},{"url":439,"details":21037,"fileName":445,"contentType":446},{"size":441,"image":21038},{"width":443,"height":444},{"sys":21040,"fields":21043},{"id":21041,"createdAt":21042},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":21044,"slug":21045,"articleIntro":21044,"category":21046},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[21047],{"metadata":21048,"sys":21051,"fields":21058},{"tags":21049,"concepts":21050},[],[],{"space":21052,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21054,"publishedVersion":395,"revision":62,"contentType":21056,"locale":29},{"sys":21053},{"type":12,"linkType":13,"id":14},{"sys":21055},{"id":21,"type":12,"linkType":22},{"sys":21057},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21059,"metaTitle":405,"metaDescription":406,"mainTitle":21060,"subtitle":424,"heroImage":21075,"ctaButton":447,"ctaLink":448},[404],{"data":21061,"content":21062,"nodeType":74},{},[21063,21069],{"data":21064,"content":21065,"nodeType":78},{},[21066],{"data":21067,"marks":21068,"value":416,"nodeType":82},{},[],{"data":21070,"content":21071,"nodeType":87},{},[21072],{"data":21073,"marks":21074,"value":423,"nodeType":82},{},[],{"metadata":21076,"sys":21079,"fields":21084},{"tags":21077,"concepts":21078},[],[],{"space":21080,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21082,"publishedVersion":62,"revision":44,"locale":29},{"sys":21081},{"type":12,"linkType":13,"id":14},{"sys":21083},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21085},{"url":439,"details":21086,"fileName":445,"contentType":446},{"size":441,"image":21087},{"width":443,"height":444},{"sys":21089,"fields":21092},{"id":21090,"createdAt":21091},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":21093,"slug":21094,"articleIntro":21093,"category":21095},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[21096],{"metadata":21097,"sys":21100,"fields":21107},{"tags":21098,"concepts":21099},[],[],{"space":21101,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21103,"publishedVersion":395,"revision":62,"contentType":21105,"locale":29},{"sys":21102},{"type":12,"linkType":13,"id":14},{"sys":21104},{"id":21,"type":12,"linkType":22},{"sys":21106},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21108,"metaTitle":405,"metaDescription":406,"mainTitle":21109,"subtitle":424,"heroImage":21124,"ctaButton":447,"ctaLink":448},[404],{"data":21110,"content":21111,"nodeType":74},{},[21112,21118],{"data":21113,"content":21114,"nodeType":78},{},[21115],{"data":21116,"marks":21117,"value":416,"nodeType":82},{},[],{"data":21119,"content":21120,"nodeType":87},{},[21121],{"data":21122,"marks":21123,"value":423,"nodeType":82},{},[],{"metadata":21125,"sys":21128,"fields":21133},{"tags":21126,"concepts":21127},[],[],{"space":21129,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21131,"publishedVersion":62,"revision":44,"locale":29},{"sys":21130},{"type":12,"linkType":13,"id":14},{"sys":21132},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21134},{"url":439,"details":21135,"fileName":445,"contentType":446},{"size":441,"image":21136},{"width":443,"height":444},{"sys":21138,"fields":21141},{"id":21139,"createdAt":21140},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":21142,"slug":21143,"articleIntro":21142,"category":21144},"2185 - Cheptel","compte-2185-cheptel",[21145],{"metadata":21146,"sys":21149,"fields":21156},{"tags":21147,"concepts":21148},[],[],{"space":21150,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21152,"publishedVersion":395,"revision":62,"contentType":21154,"locale":29},{"sys":21151},{"type":12,"linkType":13,"id":14},{"sys":21153},{"id":21,"type":12,"linkType":22},{"sys":21155},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21157,"metaTitle":405,"metaDescription":406,"mainTitle":21158,"subtitle":424,"heroImage":21173,"ctaButton":447,"ctaLink":448},[404],{"data":21159,"content":21160,"nodeType":74},{},[21161,21167],{"data":21162,"content":21163,"nodeType":78},{},[21164],{"data":21165,"marks":21166,"value":416,"nodeType":82},{},[],{"data":21168,"content":21169,"nodeType":87},{},[21170],{"data":21171,"marks":21172,"value":423,"nodeType":82},{},[],{"metadata":21174,"sys":21177,"fields":21182},{"tags":21175,"concepts":21176},[],[],{"space":21178,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21180,"publishedVersion":62,"revision":44,"locale":29},{"sys":21179},{"type":12,"linkType":13,"id":14},{"sys":21181},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21183},{"url":439,"details":21184,"fileName":445,"contentType":446},{"size":441,"image":21185},{"width":443,"height":444},{"sys":21187,"fields":21190},{"id":21188,"createdAt":21189},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":21191,"slug":21192,"articleIntro":21191,"category":21193},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[21194],{"metadata":21195,"sys":21198,"fields":21205},{"tags":21196,"concepts":21197},[],[],{"space":21199,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21201,"publishedVersion":395,"revision":62,"contentType":21203,"locale":29},{"sys":21200},{"type":12,"linkType":13,"id":14},{"sys":21202},{"id":21,"type":12,"linkType":22},{"sys":21204},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21206,"metaTitle":405,"metaDescription":406,"mainTitle":21207,"subtitle":424,"heroImage":21222,"ctaButton":447,"ctaLink":448},[404],{"data":21208,"content":21209,"nodeType":74},{},[21210,21216],{"data":21211,"content":21212,"nodeType":78},{},[21213],{"data":21214,"marks":21215,"value":416,"nodeType":82},{},[],{"data":21217,"content":21218,"nodeType":87},{},[21219],{"data":21220,"marks":21221,"value":423,"nodeType":82},{},[],{"metadata":21223,"sys":21226,"fields":21231},{"tags":21224,"concepts":21225},[],[],{"space":21227,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21229,"publishedVersion":62,"revision":44,"locale":29},{"sys":21228},{"type":12,"linkType":13,"id":14},{"sys":21230},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21232},{"url":439,"details":21233,"fileName":445,"contentType":446},{"size":441,"image":21234},{"width":443,"height":444},{"sys":21236,"fields":21239},{"id":21237,"createdAt":21238},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":21240,"slug":21241,"articleIntro":-1,"category":21242},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[21243],{"metadata":21244,"sys":21247,"fields":21254},{"tags":21245,"concepts":21246},[],[],{"space":21248,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21250,"publishedVersion":395,"revision":62,"contentType":21252,"locale":29},{"sys":21249},{"type":12,"linkType":13,"id":14},{"sys":21251},{"id":21,"type":12,"linkType":22},{"sys":21253},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21255,"metaTitle":405,"metaDescription":406,"mainTitle":21256,"subtitle":424,"heroImage":21271,"ctaButton":447,"ctaLink":448},[404],{"data":21257,"content":21258,"nodeType":74},{},[21259,21265],{"data":21260,"content":21261,"nodeType":78},{},[21262],{"data":21263,"marks":21264,"value":416,"nodeType":82},{},[],{"data":21266,"content":21267,"nodeType":87},{},[21268],{"data":21269,"marks":21270,"value":423,"nodeType":82},{},[],{"metadata":21272,"sys":21275,"fields":21280},{"tags":21273,"concepts":21274},[],[],{"space":21276,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21278,"publishedVersion":62,"revision":44,"locale":29},{"sys":21277},{"type":12,"linkType":13,"id":14},{"sys":21279},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21281},{"url":439,"details":21282,"fileName":445,"contentType":446},{"size":441,"image":21283},{"width":443,"height":444},{"sys":21285,"fields":21288},{"id":21286,"createdAt":21287},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21289,"slug":21290,"articleIntro":21289,"category":21291},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21292],{"metadata":21293,"sys":21296,"fields":21303},{"tags":21294,"concepts":21295},[],[],{"space":21297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21299,"publishedVersion":395,"revision":62,"contentType":21301,"locale":29},{"sys":21298},{"type":12,"linkType":13,"id":14},{"sys":21300},{"id":21,"type":12,"linkType":22},{"sys":21302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21304,"metaTitle":405,"metaDescription":406,"mainTitle":21305,"subtitle":424,"heroImage":21320,"ctaButton":447,"ctaLink":448},[404],{"data":21306,"content":21307,"nodeType":74},{},[21308,21314],{"data":21309,"content":21310,"nodeType":78},{},[21311],{"data":21312,"marks":21313,"value":416,"nodeType":82},{},[],{"data":21315,"content":21316,"nodeType":87},{},[21317],{"data":21318,"marks":21319,"value":423,"nodeType":82},{},[],{"metadata":21321,"sys":21324,"fields":21329},{"tags":21322,"concepts":21323},[],[],{"space":21325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21327,"publishedVersion":62,"revision":44,"locale":29},{"sys":21326},{"type":12,"linkType":13,"id":14},{"sys":21328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21330},{"url":439,"details":21331,"fileName":445,"contentType":446},{"size":441,"image":21332},{"width":443,"height":444},{"sys":21334,"fields":21337},{"id":21335,"createdAt":21336},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":21338,"slug":21339,"articleIntro":21338,"category":21340},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[21341],{"metadata":21342,"sys":21345,"fields":21352},{"tags":21343,"concepts":21344},[],[],{"space":21346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21348,"publishedVersion":395,"revision":62,"contentType":21350,"locale":29},{"sys":21347},{"type":12,"linkType":13,"id":14},{"sys":21349},{"id":21,"type":12,"linkType":22},{"sys":21351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21353,"metaTitle":405,"metaDescription":406,"mainTitle":21354,"subtitle":424,"heroImage":21369,"ctaButton":447,"ctaLink":448},[404],{"data":21355,"content":21356,"nodeType":74},{},[21357,21363],{"data":21358,"content":21359,"nodeType":78},{},[21360],{"data":21361,"marks":21362,"value":416,"nodeType":82},{},[],{"data":21364,"content":21365,"nodeType":87},{},[21366],{"data":21367,"marks":21368,"value":423,"nodeType":82},{},[],{"metadata":21370,"sys":21373,"fields":21378},{"tags":21371,"concepts":21372},[],[],{"space":21374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21376,"publishedVersion":62,"revision":44,"locale":29},{"sys":21375},{"type":12,"linkType":13,"id":14},{"sys":21377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21379},{"url":439,"details":21380,"fileName":445,"contentType":446},{"size":441,"image":21381},{"width":443,"height":444},{"sys":21383,"fields":21385},{"id":21384,"createdAt":8055},"162s9jHJG3pe8Lo9DnYq87",{"title":21386,"slug":21387,"articleIntro":21386,"category":21388},"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",[21389],{"metadata":21390,"sys":21393,"fields":21400},{"tags":21391,"concepts":21392},[],[],{"space":21394,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21396,"publishedVersion":395,"revision":62,"contentType":21398,"locale":29},{"sys":21395},{"type":12,"linkType":13,"id":14},{"sys":21397},{"id":21,"type":12,"linkType":22},{"sys":21399},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21401,"metaTitle":405,"metaDescription":406,"mainTitle":21402,"subtitle":424,"heroImage":21417,"ctaButton":447,"ctaLink":448},[404],{"data":21403,"content":21404,"nodeType":74},{},[21405,21411],{"data":21406,"content":21407,"nodeType":78},{},[21408],{"data":21409,"marks":21410,"value":416,"nodeType":82},{},[],{"data":21412,"content":21413,"nodeType":87},{},[21414],{"data":21415,"marks":21416,"value":423,"nodeType":82},{},[],{"metadata":21418,"sys":21421,"fields":21426},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21424,"publishedVersion":62,"revision":44,"locale":29},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21427},{"url":439,"details":21428,"fileName":445,"contentType":446},{"size":441,"image":21429},{"width":443,"height":444},{"sys":21431,"fields":21434},{"id":21432,"createdAt":21433},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":21435,"slug":21436,"articleIntro":21435,"category":21437},"426 - Personnel - Dépôts","compte-426-personnel-depots",[21438],{"metadata":21439,"sys":21442,"fields":21449},{"tags":21440,"concepts":21441},[],[],{"space":21443,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21445,"publishedVersion":395,"revision":62,"contentType":21447,"locale":29},{"sys":21444},{"type":12,"linkType":13,"id":14},{"sys":21446},{"id":21,"type":12,"linkType":22},{"sys":21448},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21450,"metaTitle":405,"metaDescription":406,"mainTitle":21451,"subtitle":424,"heroImage":21466,"ctaButton":447,"ctaLink":448},[404],{"data":21452,"content":21453,"nodeType":74},{},[21454,21460],{"data":21455,"content":21456,"nodeType":78},{},[21457],{"data":21458,"marks":21459,"value":416,"nodeType":82},{},[],{"data":21461,"content":21462,"nodeType":87},{},[21463],{"data":21464,"marks":21465,"value":423,"nodeType":82},{},[],{"metadata":21467,"sys":21470,"fields":21475},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21473,"publishedVersion":62,"revision":44,"locale":29},{"sys":21472},{"type":12,"linkType":13,"id":14},{"sys":21474},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21476},{"url":439,"details":21477,"fileName":445,"contentType":446},{"size":441,"image":21478},{"width":443,"height":444},{"sys":21480,"fields":21483},{"id":21481,"createdAt":21482},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":21484,"slug":21485,"articleIntro":-1,"category":21486},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[21487],{"metadata":21488,"sys":21491,"fields":21498},{"tags":21489,"concepts":21490},[],[],{"space":21492,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21494,"publishedVersion":395,"revision":62,"contentType":21496,"locale":29},{"sys":21493},{"type":12,"linkType":13,"id":14},{"sys":21495},{"id":21,"type":12,"linkType":22},{"sys":21497},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21499,"metaTitle":405,"metaDescription":406,"mainTitle":21500,"subtitle":424,"heroImage":21515,"ctaButton":447,"ctaLink":448},[404],{"data":21501,"content":21502,"nodeType":74},{},[21503,21509],{"data":21504,"content":21505,"nodeType":78},{},[21506],{"data":21507,"marks":21508,"value":416,"nodeType":82},{},[],{"data":21510,"content":21511,"nodeType":87},{},[21512],{"data":21513,"marks":21514,"value":423,"nodeType":82},{},[],{"metadata":21516,"sys":21519,"fields":21524},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21522,"publishedVersion":62,"revision":44,"locale":29},{"sys":21521},{"type":12,"linkType":13,"id":14},{"sys":21523},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21525},{"url":439,"details":21526,"fileName":445,"contentType":446},{"size":441,"image":21527},{"width":443,"height":444},{"sys":21529,"fields":21532},{"id":21530,"createdAt":21531},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":21533,"slug":21534,"articleIntro":21533,"category":21535},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[21536],{"metadata":21537,"sys":21540,"fields":21547},{"tags":21538,"concepts":21539},[],[],{"space":21541,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21543,"publishedVersion":395,"revision":62,"contentType":21545,"locale":29},{"sys":21542},{"type":12,"linkType":13,"id":14},{"sys":21544},{"id":21,"type":12,"linkType":22},{"sys":21546},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21548,"metaTitle":405,"metaDescription":406,"mainTitle":21549,"subtitle":424,"heroImage":21564,"ctaButton":447,"ctaLink":448},[404],{"data":21550,"content":21551,"nodeType":74},{},[21552,21558],{"data":21553,"content":21554,"nodeType":78},{},[21555],{"data":21556,"marks":21557,"value":416,"nodeType":82},{},[],{"data":21559,"content":21560,"nodeType":87},{},[21561],{"data":21562,"marks":21563,"value":423,"nodeType":82},{},[],{"metadata":21565,"sys":21568,"fields":21573},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21571,"publishedVersion":62,"revision":44,"locale":29},{"sys":21570},{"type":12,"linkType":13,"id":14},{"sys":21572},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21574},{"url":439,"details":21575,"fileName":445,"contentType":446},{"size":441,"image":21576},{"width":443,"height":444},{"sys":21578,"fields":21581},{"id":21579,"createdAt":21580},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":21582,"slug":21583,"articleIntro":21582,"category":21584},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[21585],{"metadata":21586,"sys":21589,"fields":21596},{"tags":21587,"concepts":21588},[],[],{"space":21590,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21592,"publishedVersion":395,"revision":62,"contentType":21594,"locale":29},{"sys":21591},{"type":12,"linkType":13,"id":14},{"sys":21593},{"id":21,"type":12,"linkType":22},{"sys":21595},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21597,"metaTitle":405,"metaDescription":406,"mainTitle":21598,"subtitle":424,"heroImage":21613,"ctaButton":447,"ctaLink":448},[404],{"data":21599,"content":21600,"nodeType":74},{},[21601,21607],{"data":21602,"content":21603,"nodeType":78},{},[21604],{"data":21605,"marks":21606,"value":416,"nodeType":82},{},[],{"data":21608,"content":21609,"nodeType":87},{},[21610],{"data":21611,"marks":21612,"value":423,"nodeType":82},{},[],{"metadata":21614,"sys":21617,"fields":21622},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21620,"publishedVersion":62,"revision":44,"locale":29},{"sys":21619},{"type":12,"linkType":13,"id":14},{"sys":21621},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21623},{"url":439,"details":21624,"fileName":445,"contentType":446},{"size":441,"image":21625},{"width":443,"height":444},{"sys":21627,"fields":21630},{"id":21628,"createdAt":21629},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21631,"slug":21632,"articleIntro":21631,"category":21633},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21634],{"metadata":21635,"sys":21638,"fields":21645},{"tags":21636,"concepts":21637},[],[],{"space":21639,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21641,"publishedVersion":395,"revision":62,"contentType":21643,"locale":29},{"sys":21640},{"type":12,"linkType":13,"id":14},{"sys":21642},{"id":21,"type":12,"linkType":22},{"sys":21644},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21646,"metaTitle":405,"metaDescription":406,"mainTitle":21647,"subtitle":424,"heroImage":21662,"ctaButton":447,"ctaLink":448},[404],{"data":21648,"content":21649,"nodeType":74},{},[21650,21656],{"data":21651,"content":21652,"nodeType":78},{},[21653],{"data":21654,"marks":21655,"value":416,"nodeType":82},{},[],{"data":21657,"content":21658,"nodeType":87},{},[21659],{"data":21660,"marks":21661,"value":423,"nodeType":82},{},[],{"metadata":21663,"sys":21666,"fields":21671},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21669,"publishedVersion":62,"revision":44,"locale":29},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21672},{"url":439,"details":21673,"fileName":445,"contentType":446},{"size":441,"image":21674},{"width":443,"height":444},{"sys":21676,"fields":21679},{"id":21677,"createdAt":21678},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":21680,"slug":21681,"articleIntro":21680,"category":21682},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[21683],{"metadata":21684,"sys":21687,"fields":21694},{"tags":21685,"concepts":21686},[],[],{"space":21688,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21690,"publishedVersion":395,"revision":62,"contentType":21692,"locale":29},{"sys":21689},{"type":12,"linkType":13,"id":14},{"sys":21691},{"id":21,"type":12,"linkType":22},{"sys":21693},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21695,"metaTitle":405,"metaDescription":406,"mainTitle":21696,"subtitle":424,"heroImage":21711,"ctaButton":447,"ctaLink":448},[404],{"data":21697,"content":21698,"nodeType":74},{},[21699,21705],{"data":21700,"content":21701,"nodeType":78},{},[21702],{"data":21703,"marks":21704,"value":416,"nodeType":82},{},[],{"data":21706,"content":21707,"nodeType":87},{},[21708],{"data":21709,"marks":21710,"value":423,"nodeType":82},{},[],{"metadata":21712,"sys":21715,"fields":21720},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21718,"publishedVersion":62,"revision":44,"locale":29},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21721},{"url":439,"details":21722,"fileName":445,"contentType":446},{"size":441,"image":21723},{"width":443,"height":444},{"sys":21725,"fields":21728},{"id":21726,"createdAt":21727},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":21729,"slug":21730,"articleIntro":-1,"category":21731},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[21732],{"metadata":21733,"sys":21736,"fields":21743},{"tags":21734,"concepts":21735},[],[],{"space":21737,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21739,"publishedVersion":395,"revision":62,"contentType":21741,"locale":29},{"sys":21738},{"type":12,"linkType":13,"id":14},{"sys":21740},{"id":21,"type":12,"linkType":22},{"sys":21742},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21744,"metaTitle":405,"metaDescription":406,"mainTitle":21745,"subtitle":424,"heroImage":21760,"ctaButton":447,"ctaLink":448},[404],{"data":21746,"content":21747,"nodeType":74},{},[21748,21754],{"data":21749,"content":21750,"nodeType":78},{},[21751],{"data":21752,"marks":21753,"value":416,"nodeType":82},{},[],{"data":21755,"content":21756,"nodeType":87},{},[21757],{"data":21758,"marks":21759,"value":423,"nodeType":82},{},[],{"metadata":21761,"sys":21764,"fields":21769},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21767,"publishedVersion":62,"revision":44,"locale":29},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21770},{"url":439,"details":21771,"fileName":445,"contentType":446},{"size":441,"image":21772},{"width":443,"height":444},{"sys":21774,"fields":21777},{"id":21775,"createdAt":21776},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":21778,"slug":21779,"articleIntro":21778,"category":21780},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[21781],{"metadata":21782,"sys":21785,"fields":21792},{"tags":21783,"concepts":21784},[],[],{"space":21786,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21788,"publishedVersion":395,"revision":62,"contentType":21790,"locale":29},{"sys":21787},{"type":12,"linkType":13,"id":14},{"sys":21789},{"id":21,"type":12,"linkType":22},{"sys":21791},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21793,"metaTitle":405,"metaDescription":406,"mainTitle":21794,"subtitle":424,"heroImage":21809,"ctaButton":447,"ctaLink":448},[404],{"data":21795,"content":21796,"nodeType":74},{},[21797,21803],{"data":21798,"content":21799,"nodeType":78},{},[21800],{"data":21801,"marks":21802,"value":416,"nodeType":82},{},[],{"data":21804,"content":21805,"nodeType":87},{},[21806],{"data":21807,"marks":21808,"value":423,"nodeType":82},{},[],{"metadata":21810,"sys":21813,"fields":21818},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21816,"publishedVersion":62,"revision":44,"locale":29},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21819},{"url":439,"details":21820,"fileName":445,"contentType":446},{"size":441,"image":21821},{"width":443,"height":444},{"sys":21823,"fields":21826},{"id":21824,"createdAt":21825},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":21827,"slug":21828,"articleIntro":21827,"category":21829},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[21830],{"metadata":21831,"sys":21834,"fields":21841},{"tags":21832,"concepts":21833},[],[],{"space":21835,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21837,"publishedVersion":395,"revision":62,"contentType":21839,"locale":29},{"sys":21836},{"type":12,"linkType":13,"id":14},{"sys":21838},{"id":21,"type":12,"linkType":22},{"sys":21840},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21842,"metaTitle":405,"metaDescription":406,"mainTitle":21843,"subtitle":424,"heroImage":21858,"ctaButton":447,"ctaLink":448},[404],{"data":21844,"content":21845,"nodeType":74},{},[21846,21852],{"data":21847,"content":21848,"nodeType":78},{},[21849],{"data":21850,"marks":21851,"value":416,"nodeType":82},{},[],{"data":21853,"content":21854,"nodeType":87},{},[21855],{"data":21856,"marks":21857,"value":423,"nodeType":82},{},[],{"metadata":21859,"sys":21862,"fields":21867},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21865,"publishedVersion":62,"revision":44,"locale":29},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21868},{"url":439,"details":21869,"fileName":445,"contentType":446},{"size":441,"image":21870},{"width":443,"height":444},{"sys":21872,"fields":21875},{"id":21873,"createdAt":21874},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":21876,"slug":21877,"articleIntro":-1,"category":21878},"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",[21879],{"metadata":21880,"sys":21883,"fields":21890},{"tags":21881,"concepts":21882},[],[],{"space":21884,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21886,"publishedVersion":395,"revision":62,"contentType":21888,"locale":29},{"sys":21885},{"type":12,"linkType":13,"id":14},{"sys":21887},{"id":21,"type":12,"linkType":22},{"sys":21889},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21891,"metaTitle":405,"metaDescription":406,"mainTitle":21892,"subtitle":424,"heroImage":21907,"ctaButton":447,"ctaLink":448},[404],{"data":21893,"content":21894,"nodeType":74},{},[21895,21901],{"data":21896,"content":21897,"nodeType":78},{},[21898],{"data":21899,"marks":21900,"value":416,"nodeType":82},{},[],{"data":21902,"content":21903,"nodeType":87},{},[21904],{"data":21905,"marks":21906,"value":423,"nodeType":82},{},[],{"metadata":21908,"sys":21911,"fields":21916},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21914,"publishedVersion":62,"revision":44,"locale":29},{"sys":21913},{"type":12,"linkType":13,"id":14},{"sys":21915},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21917},{"url":439,"details":21918,"fileName":445,"contentType":446},{"size":441,"image":21919},{"width":443,"height":444},{"sys":21921,"fields":21924},{"id":21922,"createdAt":21923},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":21925,"slug":21926,"articleIntro":21925,"category":21927},"2751 - Dépôts","compte-2751-depots",[21928],{"metadata":21929,"sys":21932,"fields":21939},{"tags":21930,"concepts":21931},[],[],{"space":21933,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21935,"publishedVersion":395,"revision":62,"contentType":21937,"locale":29},{"sys":21934},{"type":12,"linkType":13,"id":14},{"sys":21936},{"id":21,"type":12,"linkType":22},{"sys":21938},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21940,"metaTitle":405,"metaDescription":406,"mainTitle":21941,"subtitle":424,"heroImage":21956,"ctaButton":447,"ctaLink":448},[404],{"data":21942,"content":21943,"nodeType":74},{},[21944,21950],{"data":21945,"content":21946,"nodeType":78},{},[21947],{"data":21948,"marks":21949,"value":416,"nodeType":82},{},[],{"data":21951,"content":21952,"nodeType":87},{},[21953],{"data":21954,"marks":21955,"value":423,"nodeType":82},{},[],{"metadata":21957,"sys":21960,"fields":21965},{"tags":21958,"concepts":21959},[],[],{"space":21961,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21963,"publishedVersion":62,"revision":44,"locale":29},{"sys":21962},{"type":12,"linkType":13,"id":14},{"sys":21964},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21966},{"url":439,"details":21967,"fileName":445,"contentType":446},{"size":441,"image":21968},{"width":443,"height":444},{"sys":21970,"fields":21973},{"id":21971,"createdAt":21972},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":21974,"slug":21975,"articleIntro":21974,"category":21976},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[21977],{"metadata":21978,"sys":21981,"fields":21988},{"tags":21979,"concepts":21980},[],[],{"space":21982,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21984,"publishedVersion":395,"revision":62,"contentType":21986,"locale":29},{"sys":21983},{"type":12,"linkType":13,"id":14},{"sys":21985},{"id":21,"type":12,"linkType":22},{"sys":21987},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21989,"metaTitle":405,"metaDescription":406,"mainTitle":21990,"subtitle":424,"heroImage":22005,"ctaButton":447,"ctaLink":448},[404],{"data":21991,"content":21992,"nodeType":74},{},[21993,21999],{"data":21994,"content":21995,"nodeType":78},{},[21996],{"data":21997,"marks":21998,"value":416,"nodeType":82},{},[],{"data":22000,"content":22001,"nodeType":87},{},[22002],{"data":22003,"marks":22004,"value":423,"nodeType":82},{},[],{"metadata":22006,"sys":22009,"fields":22014},{"tags":22007,"concepts":22008},[],[],{"space":22010,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22012,"publishedVersion":62,"revision":44,"locale":29},{"sys":22011},{"type":12,"linkType":13,"id":14},{"sys":22013},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22015},{"url":439,"details":22016,"fileName":445,"contentType":446},{"size":441,"image":22017},{"width":443,"height":444},{"sys":22019,"fields":22022},{"id":22020,"createdAt":22021},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":22023,"slug":22024,"articleIntro":-1,"category":22025},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[22026],{"metadata":22027,"sys":22030,"fields":22037},{"tags":22028,"concepts":22029},[],[],{"space":22031,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22033,"publishedVersion":395,"revision":62,"contentType":22035,"locale":29},{"sys":22032},{"type":12,"linkType":13,"id":14},{"sys":22034},{"id":21,"type":12,"linkType":22},{"sys":22036},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22038,"metaTitle":405,"metaDescription":406,"mainTitle":22039,"subtitle":424,"heroImage":22054,"ctaButton":447,"ctaLink":448},[404],{"data":22040,"content":22041,"nodeType":74},{},[22042,22048],{"data":22043,"content":22044,"nodeType":78},{},[22045],{"data":22046,"marks":22047,"value":416,"nodeType":82},{},[],{"data":22049,"content":22050,"nodeType":87},{},[22051],{"data":22052,"marks":22053,"value":423,"nodeType":82},{},[],{"metadata":22055,"sys":22058,"fields":22063},{"tags":22056,"concepts":22057},[],[],{"space":22059,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22061,"publishedVersion":62,"revision":44,"locale":29},{"sys":22060},{"type":12,"linkType":13,"id":14},{"sys":22062},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22064},{"url":439,"details":22065,"fileName":445,"contentType":446},{"size":441,"image":22066},{"width":443,"height":444},{"sys":22068,"fields":22071},{"id":22069,"createdAt":22070},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":22072,"slug":22073,"articleIntro":22072,"category":22074},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[22075],{"metadata":22076,"sys":22079,"fields":22086},{"tags":22077,"concepts":22078},[],[],{"space":22080,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22082,"publishedVersion":395,"revision":62,"contentType":22084,"locale":29},{"sys":22081},{"type":12,"linkType":13,"id":14},{"sys":22083},{"id":21,"type":12,"linkType":22},{"sys":22085},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22087,"metaTitle":405,"metaDescription":406,"mainTitle":22088,"subtitle":424,"heroImage":22103,"ctaButton":447,"ctaLink":448},[404],{"data":22089,"content":22090,"nodeType":74},{},[22091,22097],{"data":22092,"content":22093,"nodeType":78},{},[22094],{"data":22095,"marks":22096,"value":416,"nodeType":82},{},[],{"data":22098,"content":22099,"nodeType":87},{},[22100],{"data":22101,"marks":22102,"value":423,"nodeType":82},{},[],{"metadata":22104,"sys":22107,"fields":22112},{"tags":22105,"concepts":22106},[],[],{"space":22108,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22110,"publishedVersion":62,"revision":44,"locale":29},{"sys":22109},{"type":12,"linkType":13,"id":14},{"sys":22111},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22113},{"url":439,"details":22114,"fileName":445,"contentType":446},{"size":441,"image":22115},{"width":443,"height":444},{"sys":22117,"fields":22120},{"id":22118,"createdAt":22119},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":22121,"slug":22122,"articleIntro":-1,"category":22123},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[22124],{"metadata":22125,"sys":22128,"fields":22135},{"tags":22126,"concepts":22127},[],[],{"space":22129,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22131,"publishedVersion":395,"revision":62,"contentType":22133,"locale":29},{"sys":22130},{"type":12,"linkType":13,"id":14},{"sys":22132},{"id":21,"type":12,"linkType":22},{"sys":22134},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22136,"metaTitle":405,"metaDescription":406,"mainTitle":22137,"subtitle":424,"heroImage":22152,"ctaButton":447,"ctaLink":448},[404],{"data":22138,"content":22139,"nodeType":74},{},[22140,22146],{"data":22141,"content":22142,"nodeType":78},{},[22143],{"data":22144,"marks":22145,"value":416,"nodeType":82},{},[],{"data":22147,"content":22148,"nodeType":87},{},[22149],{"data":22150,"marks":22151,"value":423,"nodeType":82},{},[],{"metadata":22153,"sys":22156,"fields":22161},{"tags":22154,"concepts":22155},[],[],{"space":22157,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22159,"publishedVersion":62,"revision":44,"locale":29},{"sys":22158},{"type":12,"linkType":13,"id":14},{"sys":22160},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22162},{"url":439,"details":22163,"fileName":445,"contentType":446},{"size":441,"image":22164},{"width":443,"height":444},{"sys":22166,"fields":22169},{"id":22167,"createdAt":22168},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":22170,"slug":22171,"articleIntro":22170,"category":22172},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[22173],{"metadata":22174,"sys":22177,"fields":22184},{"tags":22175,"concepts":22176},[],[],{"space":22178,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22180,"publishedVersion":395,"revision":62,"contentType":22182,"locale":29},{"sys":22179},{"type":12,"linkType":13,"id":14},{"sys":22181},{"id":21,"type":12,"linkType":22},{"sys":22183},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22185,"metaTitle":405,"metaDescription":406,"mainTitle":22186,"subtitle":424,"heroImage":22201,"ctaButton":447,"ctaLink":448},[404],{"data":22187,"content":22188,"nodeType":74},{},[22189,22195],{"data":22190,"content":22191,"nodeType":78},{},[22192],{"data":22193,"marks":22194,"value":416,"nodeType":82},{},[],{"data":22196,"content":22197,"nodeType":87},{},[22198],{"data":22199,"marks":22200,"value":423,"nodeType":82},{},[],{"metadata":22202,"sys":22205,"fields":22210},{"tags":22203,"concepts":22204},[],[],{"space":22206,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22208,"publishedVersion":62,"revision":44,"locale":29},{"sys":22207},{"type":12,"linkType":13,"id":14},{"sys":22209},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22211},{"url":439,"details":22212,"fileName":445,"contentType":446},{"size":441,"image":22213},{"width":443,"height":444},{"sys":22215,"fields":22218},{"id":22216,"createdAt":22217},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":22219,"slug":22220,"articleIntro":-1,"category":22221},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[22222],{"metadata":22223,"sys":22226,"fields":22233},{"tags":22224,"concepts":22225},[],[],{"space":22227,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22229,"publishedVersion":395,"revision":62,"contentType":22231,"locale":29},{"sys":22228},{"type":12,"linkType":13,"id":14},{"sys":22230},{"id":21,"type":12,"linkType":22},{"sys":22232},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22234,"metaTitle":405,"metaDescription":406,"mainTitle":22235,"subtitle":424,"heroImage":22250,"ctaButton":447,"ctaLink":448},[404],{"data":22236,"content":22237,"nodeType":74},{},[22238,22244],{"data":22239,"content":22240,"nodeType":78},{},[22241],{"data":22242,"marks":22243,"value":416,"nodeType":82},{},[],{"data":22245,"content":22246,"nodeType":87},{},[22247],{"data":22248,"marks":22249,"value":423,"nodeType":82},{},[],{"metadata":22251,"sys":22254,"fields":22259},{"tags":22252,"concepts":22253},[],[],{"space":22255,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22257,"publishedVersion":62,"revision":44,"locale":29},{"sys":22256},{"type":12,"linkType":13,"id":14},{"sys":22258},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22260},{"url":439,"details":22261,"fileName":445,"contentType":446},{"size":441,"image":22262},{"width":443,"height":444},{"sys":22264,"fields":22267},{"id":22265,"createdAt":22266},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":22268,"slug":22269,"articleIntro":-1,"category":22270},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[22271],{"metadata":22272,"sys":22275,"fields":22282},{"tags":22273,"concepts":22274},[],[],{"space":22276,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22278,"publishedVersion":395,"revision":62,"contentType":22280,"locale":29},{"sys":22277},{"type":12,"linkType":13,"id":14},{"sys":22279},{"id":21,"type":12,"linkType":22},{"sys":22281},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22283,"metaTitle":405,"metaDescription":406,"mainTitle":22284,"subtitle":424,"heroImage":22299,"ctaButton":447,"ctaLink":448},[404],{"data":22285,"content":22286,"nodeType":74},{},[22287,22293],{"data":22288,"content":22289,"nodeType":78},{},[22290],{"data":22291,"marks":22292,"value":416,"nodeType":82},{},[],{"data":22294,"content":22295,"nodeType":87},{},[22296],{"data":22297,"marks":22298,"value":423,"nodeType":82},{},[],{"metadata":22300,"sys":22303,"fields":22308},{"tags":22301,"concepts":22302},[],[],{"space":22304,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22306,"publishedVersion":62,"revision":44,"locale":29},{"sys":22305},{"type":12,"linkType":13,"id":14},{"sys":22307},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22309},{"url":439,"details":22310,"fileName":445,"contentType":446},{"size":441,"image":22311},{"width":443,"height":444},{"sys":22313,"fields":22316},{"id":22314,"createdAt":22315},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":22317,"slug":22318,"articleIntro":-1,"category":22319},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[22320],{"metadata":22321,"sys":22324,"fields":22331},{"tags":22322,"concepts":22323},[],[],{"space":22325,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22327,"publishedVersion":395,"revision":62,"contentType":22329,"locale":29},{"sys":22326},{"type":12,"linkType":13,"id":14},{"sys":22328},{"id":21,"type":12,"linkType":22},{"sys":22330},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22332,"metaTitle":405,"metaDescription":406,"mainTitle":22333,"subtitle":424,"heroImage":22348,"ctaButton":447,"ctaLink":448},[404],{"data":22334,"content":22335,"nodeType":74},{},[22336,22342],{"data":22337,"content":22338,"nodeType":78},{},[22339],{"data":22340,"marks":22341,"value":416,"nodeType":82},{},[],{"data":22343,"content":22344,"nodeType":87},{},[22345],{"data":22346,"marks":22347,"value":423,"nodeType":82},{},[],{"metadata":22349,"sys":22352,"fields":22357},{"tags":22350,"concepts":22351},[],[],{"space":22353,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22355,"publishedVersion":62,"revision":44,"locale":29},{"sys":22354},{"type":12,"linkType":13,"id":14},{"sys":22356},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22358},{"url":439,"details":22359,"fileName":445,"contentType":446},{"size":441,"image":22360},{"width":443,"height":444},{"sys":22362,"fields":22365},{"id":22363,"createdAt":22364},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":22366,"slug":22367,"articleIntro":22366,"category":22368},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[22369],{"metadata":22370,"sys":22373,"fields":22380},{"tags":22371,"concepts":22372},[],[],{"space":22374,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22376,"publishedVersion":395,"revision":62,"contentType":22378,"locale":29},{"sys":22375},{"type":12,"linkType":13,"id":14},{"sys":22377},{"id":21,"type":12,"linkType":22},{"sys":22379},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22381,"metaTitle":405,"metaDescription":406,"mainTitle":22382,"subtitle":424,"heroImage":22397,"ctaButton":447,"ctaLink":448},[404],{"data":22383,"content":22384,"nodeType":74},{},[22385,22391],{"data":22386,"content":22387,"nodeType":78},{},[22388],{"data":22389,"marks":22390,"value":416,"nodeType":82},{},[],{"data":22392,"content":22393,"nodeType":87},{},[22394],{"data":22395,"marks":22396,"value":423,"nodeType":82},{},[],{"metadata":22398,"sys":22401,"fields":22406},{"tags":22399,"concepts":22400},[],[],{"space":22402,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22404,"publishedVersion":62,"revision":44,"locale":29},{"sys":22403},{"type":12,"linkType":13,"id":14},{"sys":22405},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22407},{"url":439,"details":22408,"fileName":445,"contentType":446},{"size":441,"image":22409},{"width":443,"height":444},{"sys":22411,"fields":22414},{"id":22412,"createdAt":22413},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":22415,"slug":22416,"articleIntro":22415,"category":22417},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[22418],{"metadata":22419,"sys":22422,"fields":22429},{"tags":22420,"concepts":22421},[],[],{"space":22423,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22425,"publishedVersion":395,"revision":62,"contentType":22427,"locale":29},{"sys":22424},{"type":12,"linkType":13,"id":14},{"sys":22426},{"id":21,"type":12,"linkType":22},{"sys":22428},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22430,"metaTitle":405,"metaDescription":406,"mainTitle":22431,"subtitle":424,"heroImage":22446,"ctaButton":447,"ctaLink":448},[404],{"data":22432,"content":22433,"nodeType":74},{},[22434,22440],{"data":22435,"content":22436,"nodeType":78},{},[22437],{"data":22438,"marks":22439,"value":416,"nodeType":82},{},[],{"data":22441,"content":22442,"nodeType":87},{},[22443],{"data":22444,"marks":22445,"value":423,"nodeType":82},{},[],{"metadata":22447,"sys":22450,"fields":22455},{"tags":22448,"concepts":22449},[],[],{"space":22451,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22453,"publishedVersion":62,"revision":44,"locale":29},{"sys":22452},{"type":12,"linkType":13,"id":14},{"sys":22454},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22456},{"url":439,"details":22457,"fileName":445,"contentType":446},{"size":441,"image":22458},{"width":443,"height":444},{"sys":22460,"fields":22463},{"id":22461,"createdAt":22462},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":22464,"slug":22465,"articleIntro":22464,"category":22466},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[22467],{"metadata":22468,"sys":22471,"fields":22478},{"tags":22469,"concepts":22470},[],[],{"space":22472,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22474,"publishedVersion":395,"revision":62,"contentType":22476,"locale":29},{"sys":22473},{"type":12,"linkType":13,"id":14},{"sys":22475},{"id":21,"type":12,"linkType":22},{"sys":22477},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22479,"metaTitle":405,"metaDescription":406,"mainTitle":22480,"subtitle":424,"heroImage":22495,"ctaButton":447,"ctaLink":448},[404],{"data":22481,"content":22482,"nodeType":74},{},[22483,22489],{"data":22484,"content":22485,"nodeType":78},{},[22486],{"data":22487,"marks":22488,"value":416,"nodeType":82},{},[],{"data":22490,"content":22491,"nodeType":87},{},[22492],{"data":22493,"marks":22494,"value":423,"nodeType":82},{},[],{"metadata":22496,"sys":22499,"fields":22504},{"tags":22497,"concepts":22498},[],[],{"space":22500,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22502,"publishedVersion":62,"revision":44,"locale":29},{"sys":22501},{"type":12,"linkType":13,"id":14},{"sys":22503},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22505},{"url":439,"details":22506,"fileName":445,"contentType":446},{"size":441,"image":22507},{"width":443,"height":444},{"sys":22509,"fields":22512},{"id":22510,"createdAt":22511},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":22513,"slug":22514,"articleIntro":22513,"category":22515},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[22516],{"metadata":22517,"sys":22520,"fields":22527},{"tags":22518,"concepts":22519},[],[],{"space":22521,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22523,"publishedVersion":395,"revision":62,"contentType":22525,"locale":29},{"sys":22522},{"type":12,"linkType":13,"id":14},{"sys":22524},{"id":21,"type":12,"linkType":22},{"sys":22526},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22528,"metaTitle":405,"metaDescription":406,"mainTitle":22529,"subtitle":424,"heroImage":22544,"ctaButton":447,"ctaLink":448},[404],{"data":22530,"content":22531,"nodeType":74},{},[22532,22538],{"data":22533,"content":22534,"nodeType":78},{},[22535],{"data":22536,"marks":22537,"value":416,"nodeType":82},{},[],{"data":22539,"content":22540,"nodeType":87},{},[22541],{"data":22542,"marks":22543,"value":423,"nodeType":82},{},[],{"metadata":22545,"sys":22548,"fields":22553},{"tags":22546,"concepts":22547},[],[],{"space":22549,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22551,"publishedVersion":62,"revision":44,"locale":29},{"sys":22550},{"type":12,"linkType":13,"id":14},{"sys":22552},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22554},{"url":439,"details":22555,"fileName":445,"contentType":446},{"size":441,"image":22556},{"width":443,"height":444},{"sys":22558,"fields":22561},{"id":22559,"createdAt":22560},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":22562,"slug":22563,"articleIntro":22562,"category":22564},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[22565],{"metadata":22566,"sys":22569,"fields":22576},{"tags":22567,"concepts":22568},[],[],{"space":22570,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22572,"publishedVersion":395,"revision":62,"contentType":22574,"locale":29},{"sys":22571},{"type":12,"linkType":13,"id":14},{"sys":22573},{"id":21,"type":12,"linkType":22},{"sys":22575},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22577,"metaTitle":405,"metaDescription":406,"mainTitle":22578,"subtitle":424,"heroImage":22593,"ctaButton":447,"ctaLink":448},[404],{"data":22579,"content":22580,"nodeType":74},{},[22581,22587],{"data":22582,"content":22583,"nodeType":78},{},[22584],{"data":22585,"marks":22586,"value":416,"nodeType":82},{},[],{"data":22588,"content":22589,"nodeType":87},{},[22590],{"data":22591,"marks":22592,"value":423,"nodeType":82},{},[],{"metadata":22594,"sys":22597,"fields":22602},{"tags":22595,"concepts":22596},[],[],{"space":22598,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22600,"publishedVersion":62,"revision":44,"locale":29},{"sys":22599},{"type":12,"linkType":13,"id":14},{"sys":22601},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22603},{"url":439,"details":22604,"fileName":445,"contentType":446},{"size":441,"image":22605},{"width":443,"height":444},{"sys":22607,"fields":22610},{"id":22608,"createdAt":22609},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":22611,"slug":22612,"articleIntro":22611,"category":22613},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[22614],{"metadata":22615,"sys":22618,"fields":22625},{"tags":22616,"concepts":22617},[],[],{"space":22619,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22621,"publishedVersion":395,"revision":62,"contentType":22623,"locale":29},{"sys":22620},{"type":12,"linkType":13,"id":14},{"sys":22622},{"id":21,"type":12,"linkType":22},{"sys":22624},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22626,"metaTitle":405,"metaDescription":406,"mainTitle":22627,"subtitle":424,"heroImage":22642,"ctaButton":447,"ctaLink":448},[404],{"data":22628,"content":22629,"nodeType":74},{},[22630,22636],{"data":22631,"content":22632,"nodeType":78},{},[22633],{"data":22634,"marks":22635,"value":416,"nodeType":82},{},[],{"data":22637,"content":22638,"nodeType":87},{},[22639],{"data":22640,"marks":22641,"value":423,"nodeType":82},{},[],{"metadata":22643,"sys":22646,"fields":22651},{"tags":22644,"concepts":22645},[],[],{"space":22647,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22649,"publishedVersion":62,"revision":44,"locale":29},{"sys":22648},{"type":12,"linkType":13,"id":14},{"sys":22650},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22652},{"url":439,"details":22653,"fileName":445,"contentType":446},{"size":441,"image":22654},{"width":443,"height":444},{"sys":22656,"fields":22659},{"id":22657,"createdAt":22658},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":22660,"slug":22661,"articleIntro":22660,"category":22662},"6358 - Autres droits","compte-6358-autres-droits",[22663],{"metadata":22664,"sys":22667,"fields":22674},{"tags":22665,"concepts":22666},[],[],{"space":22668,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22670,"publishedVersion":395,"revision":62,"contentType":22672,"locale":29},{"sys":22669},{"type":12,"linkType":13,"id":14},{"sys":22671},{"id":21,"type":12,"linkType":22},{"sys":22673},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22675,"metaTitle":405,"metaDescription":406,"mainTitle":22676,"subtitle":424,"heroImage":22691,"ctaButton":447,"ctaLink":448},[404],{"data":22677,"content":22678,"nodeType":74},{},[22679,22685],{"data":22680,"content":22681,"nodeType":78},{},[22682],{"data":22683,"marks":22684,"value":416,"nodeType":82},{},[],{"data":22686,"content":22687,"nodeType":87},{},[22688],{"data":22689,"marks":22690,"value":423,"nodeType":82},{},[],{"metadata":22692,"sys":22695,"fields":22700},{"tags":22693,"concepts":22694},[],[],{"space":22696,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22698,"publishedVersion":62,"revision":44,"locale":29},{"sys":22697},{"type":12,"linkType":13,"id":14},{"sys":22699},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22701},{"url":439,"details":22702,"fileName":445,"contentType":446},{"size":441,"image":22703},{"width":443,"height":444},{"sys":22705,"fields":22708},{"id":22706,"createdAt":22707},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":22709,"slug":22710,"articleIntro":22709,"category":22711},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[22712],{"metadata":22713,"sys":22716,"fields":22723},{"tags":22714,"concepts":22715},[],[],{"space":22717,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22719,"publishedVersion":395,"revision":62,"contentType":22721,"locale":29},{"sys":22718},{"type":12,"linkType":13,"id":14},{"sys":22720},{"id":21,"type":12,"linkType":22},{"sys":22722},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22724,"metaTitle":405,"metaDescription":406,"mainTitle":22725,"subtitle":424,"heroImage":22740,"ctaButton":447,"ctaLink":448},[404],{"data":22726,"content":22727,"nodeType":74},{},[22728,22734],{"data":22729,"content":22730,"nodeType":78},{},[22731],{"data":22732,"marks":22733,"value":416,"nodeType":82},{},[],{"data":22735,"content":22736,"nodeType":87},{},[22737],{"data":22738,"marks":22739,"value":423,"nodeType":82},{},[],{"metadata":22741,"sys":22744,"fields":22749},{"tags":22742,"concepts":22743},[],[],{"space":22745,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22747,"publishedVersion":62,"revision":44,"locale":29},{"sys":22746},{"type":12,"linkType":13,"id":14},{"sys":22748},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22750},{"url":439,"details":22751,"fileName":445,"contentType":446},{"size":441,"image":22752},{"width":443,"height":444},{"sys":22754,"fields":22757},{"id":22755,"createdAt":22756},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":22758,"slug":22759,"articleIntro":22758,"category":22760},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[22761],{"metadata":22762,"sys":22765,"fields":22772},{"tags":22763,"concepts":22764},[],[],{"space":22766,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22768,"publishedVersion":395,"revision":62,"contentType":22770,"locale":29},{"sys":22767},{"type":12,"linkType":13,"id":14},{"sys":22769},{"id":21,"type":12,"linkType":22},{"sys":22771},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22773,"metaTitle":405,"metaDescription":406,"mainTitle":22774,"subtitle":424,"heroImage":22789,"ctaButton":447,"ctaLink":448},[404],{"data":22775,"content":22776,"nodeType":74},{},[22777,22783],{"data":22778,"content":22779,"nodeType":78},{},[22780],{"data":22781,"marks":22782,"value":416,"nodeType":82},{},[],{"data":22784,"content":22785,"nodeType":87},{},[22786],{"data":22787,"marks":22788,"value":423,"nodeType":82},{},[],{"metadata":22790,"sys":22793,"fields":22798},{"tags":22791,"concepts":22792},[],[],{"space":22794,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22796,"publishedVersion":62,"revision":44,"locale":29},{"sys":22795},{"type":12,"linkType":13,"id":14},{"sys":22797},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22799},{"url":439,"details":22800,"fileName":445,"contentType":446},{"size":441,"image":22801},{"width":443,"height":444},{"sys":22803,"fields":22806},{"id":22804,"createdAt":22805},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":22807,"slug":22808,"articleIntro":22807,"category":22809},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[22810],{"metadata":22811,"sys":22814,"fields":22821},{"tags":22812,"concepts":22813},[],[],{"space":22815,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22817,"publishedVersion":395,"revision":62,"contentType":22819,"locale":29},{"sys":22816},{"type":12,"linkType":13,"id":14},{"sys":22818},{"id":21,"type":12,"linkType":22},{"sys":22820},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22822,"metaTitle":405,"metaDescription":406,"mainTitle":22823,"subtitle":424,"heroImage":22838,"ctaButton":447,"ctaLink":448},[404],{"data":22824,"content":22825,"nodeType":74},{},[22826,22832],{"data":22827,"content":22828,"nodeType":78},{},[22829],{"data":22830,"marks":22831,"value":416,"nodeType":82},{},[],{"data":22833,"content":22834,"nodeType":87},{},[22835],{"data":22836,"marks":22837,"value":423,"nodeType":82},{},[],{"metadata":22839,"sys":22842,"fields":22847},{"tags":22840,"concepts":22841},[],[],{"space":22843,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22845,"publishedVersion":62,"revision":44,"locale":29},{"sys":22844},{"type":12,"linkType":13,"id":14},{"sys":22846},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22848},{"url":439,"details":22849,"fileName":445,"contentType":446},{"size":441,"image":22850},{"width":443,"height":444},{"sys":22852,"fields":22855},{"id":22853,"createdAt":22854},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":22856,"slug":22857,"articleIntro":22856,"category":22858},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[22859],{"metadata":22860,"sys":22863,"fields":22870},{"tags":22861,"concepts":22862},[],[],{"space":22864,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22866,"publishedVersion":395,"revision":62,"contentType":22868,"locale":29},{"sys":22865},{"type":12,"linkType":13,"id":14},{"sys":22867},{"id":21,"type":12,"linkType":22},{"sys":22869},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22871,"metaTitle":405,"metaDescription":406,"mainTitle":22872,"subtitle":424,"heroImage":22887,"ctaButton":447,"ctaLink":448},[404],{"data":22873,"content":22874,"nodeType":74},{},[22875,22881],{"data":22876,"content":22877,"nodeType":78},{},[22878],{"data":22879,"marks":22880,"value":416,"nodeType":82},{},[],{"data":22882,"content":22883,"nodeType":87},{},[22884],{"data":22885,"marks":22886,"value":423,"nodeType":82},{},[],{"metadata":22888,"sys":22891,"fields":22896},{"tags":22889,"concepts":22890},[],[],{"space":22892,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22894,"publishedVersion":62,"revision":44,"locale":29},{"sys":22893},{"type":12,"linkType":13,"id":14},{"sys":22895},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22897},{"url":439,"details":22898,"fileName":445,"contentType":446},{"size":441,"image":22899},{"width":443,"height":444},{"sys":22901,"fields":22904},{"id":22902,"createdAt":22903},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":22905,"slug":22906,"articleIntro":-1,"category":22907},"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",[22908],{"metadata":22909,"sys":22912,"fields":22919},{"tags":22910,"concepts":22911},[],[],{"space":22913,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22915,"publishedVersion":395,"revision":62,"contentType":22917,"locale":29},{"sys":22914},{"type":12,"linkType":13,"id":14},{"sys":22916},{"id":21,"type":12,"linkType":22},{"sys":22918},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22920,"metaTitle":405,"metaDescription":406,"mainTitle":22921,"subtitle":424,"heroImage":22936,"ctaButton":447,"ctaLink":448},[404],{"data":22922,"content":22923,"nodeType":74},{},[22924,22930],{"data":22925,"content":22926,"nodeType":78},{},[22927],{"data":22928,"marks":22929,"value":416,"nodeType":82},{},[],{"data":22931,"content":22932,"nodeType":87},{},[22933],{"data":22934,"marks":22935,"value":423,"nodeType":82},{},[],{"metadata":22937,"sys":22940,"fields":22945},{"tags":22938,"concepts":22939},[],[],{"space":22941,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22943,"publishedVersion":62,"revision":44,"locale":29},{"sys":22942},{"type":12,"linkType":13,"id":14},{"sys":22944},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22946},{"url":439,"details":22947,"fileName":445,"contentType":446},{"size":441,"image":22948},{"width":443,"height":444},{"sys":22950,"fields":22953},{"id":22951,"createdAt":22952},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":22954,"slug":22955,"articleIntro":-1,"category":22956},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[22957],{"metadata":22958,"sys":22961,"fields":22968},{"tags":22959,"concepts":22960},[],[],{"space":22962,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22964,"publishedVersion":395,"revision":62,"contentType":22966,"locale":29},{"sys":22963},{"type":12,"linkType":13,"id":14},{"sys":22965},{"id":21,"type":12,"linkType":22},{"sys":22967},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22969,"metaTitle":405,"metaDescription":406,"mainTitle":22970,"subtitle":424,"heroImage":22985,"ctaButton":447,"ctaLink":448},[404],{"data":22971,"content":22972,"nodeType":74},{},[22973,22979],{"data":22974,"content":22975,"nodeType":78},{},[22976],{"data":22977,"marks":22978,"value":416,"nodeType":82},{},[],{"data":22980,"content":22981,"nodeType":87},{},[22982],{"data":22983,"marks":22984,"value":423,"nodeType":82},{},[],{"metadata":22986,"sys":22989,"fields":22994},{"tags":22987,"concepts":22988},[],[],{"space":22990,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22992,"publishedVersion":62,"revision":44,"locale":29},{"sys":22991},{"type":12,"linkType":13,"id":14},{"sys":22993},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22995},{"url":439,"details":22996,"fileName":445,"contentType":446},{"size":441,"image":22997},{"width":443,"height":444},{"sys":22999,"fields":23002},{"id":23000,"createdAt":23001},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":23003,"slug":23004,"articleIntro":-1,"category":23005},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[23006],{"metadata":23007,"sys":23010,"fields":23017},{"tags":23008,"concepts":23009},[],[],{"space":23011,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23013,"publishedVersion":395,"revision":62,"contentType":23015,"locale":29},{"sys":23012},{"type":12,"linkType":13,"id":14},{"sys":23014},{"id":21,"type":12,"linkType":22},{"sys":23016},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23018,"metaTitle":405,"metaDescription":406,"mainTitle":23019,"subtitle":424,"heroImage":23034,"ctaButton":447,"ctaLink":448},[404],{"data":23020,"content":23021,"nodeType":74},{},[23022,23028],{"data":23023,"content":23024,"nodeType":78},{},[23025],{"data":23026,"marks":23027,"value":416,"nodeType":82},{},[],{"data":23029,"content":23030,"nodeType":87},{},[23031],{"data":23032,"marks":23033,"value":423,"nodeType":82},{},[],{"metadata":23035,"sys":23038,"fields":23043},{"tags":23036,"concepts":23037},[],[],{"space":23039,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23041,"publishedVersion":62,"revision":44,"locale":29},{"sys":23040},{"type":12,"linkType":13,"id":14},{"sys":23042},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23044},{"url":439,"details":23045,"fileName":445,"contentType":446},{"size":441,"image":23046},{"width":443,"height":444},{"sys":23048,"fields":23051},{"id":23049,"createdAt":23050},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":23052,"slug":23053,"articleIntro":23052,"category":23054},"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",[23055],{"metadata":23056,"sys":23059,"fields":23066},{"tags":23057,"concepts":23058},[],[],{"space":23060,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23062,"publishedVersion":395,"revision":62,"contentType":23064,"locale":29},{"sys":23061},{"type":12,"linkType":13,"id":14},{"sys":23063},{"id":21,"type":12,"linkType":22},{"sys":23065},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23067,"metaTitle":405,"metaDescription":406,"mainTitle":23068,"subtitle":424,"heroImage":23083,"ctaButton":447,"ctaLink":448},[404],{"data":23069,"content":23070,"nodeType":74},{},[23071,23077],{"data":23072,"content":23073,"nodeType":78},{},[23074],{"data":23075,"marks":23076,"value":416,"nodeType":82},{},[],{"data":23078,"content":23079,"nodeType":87},{},[23080],{"data":23081,"marks":23082,"value":423,"nodeType":82},{},[],{"metadata":23084,"sys":23087,"fields":23092},{"tags":23085,"concepts":23086},[],[],{"space":23088,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23090,"publishedVersion":62,"revision":44,"locale":29},{"sys":23089},{"type":12,"linkType":13,"id":14},{"sys":23091},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23093},{"url":439,"details":23094,"fileName":445,"contentType":446},{"size":441,"image":23095},{"width":443,"height":444},{"sys":23097,"fields":23100},{"id":23098,"createdAt":23099},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":23101,"slug":23102,"articleIntro":23101,"category":23103},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[23104],{"metadata":23105,"sys":23108,"fields":23115},{"tags":23106,"concepts":23107},[],[],{"space":23109,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23111,"publishedVersion":395,"revision":62,"contentType":23113,"locale":29},{"sys":23110},{"type":12,"linkType":13,"id":14},{"sys":23112},{"id":21,"type":12,"linkType":22},{"sys":23114},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23116,"metaTitle":405,"metaDescription":406,"mainTitle":23117,"subtitle":424,"heroImage":23132,"ctaButton":447,"ctaLink":448},[404],{"data":23118,"content":23119,"nodeType":74},{},[23120,23126],{"data":23121,"content":23122,"nodeType":78},{},[23123],{"data":23124,"marks":23125,"value":416,"nodeType":82},{},[],{"data":23127,"content":23128,"nodeType":87},{},[23129],{"data":23130,"marks":23131,"value":423,"nodeType":82},{},[],{"metadata":23133,"sys":23136,"fields":23141},{"tags":23134,"concepts":23135},[],[],{"space":23137,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23139,"publishedVersion":62,"revision":44,"locale":29},{"sys":23138},{"type":12,"linkType":13,"id":14},{"sys":23140},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23142},{"url":439,"details":23143,"fileName":445,"contentType":446},{"size":441,"image":23144},{"width":443,"height":444},{"sys":23146,"fields":23149},{"id":23147,"createdAt":23148},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":23150,"slug":23151,"articleIntro":-1,"category":23152},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[23153],{"metadata":23154,"sys":23157,"fields":23164},{"tags":23155,"concepts":23156},[],[],{"space":23158,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23160,"publishedVersion":395,"revision":62,"contentType":23162,"locale":29},{"sys":23159},{"type":12,"linkType":13,"id":14},{"sys":23161},{"id":21,"type":12,"linkType":22},{"sys":23163},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23165,"metaTitle":405,"metaDescription":406,"mainTitle":23166,"subtitle":424,"heroImage":23181,"ctaButton":447,"ctaLink":448},[404],{"data":23167,"content":23168,"nodeType":74},{},[23169,23175],{"data":23170,"content":23171,"nodeType":78},{},[23172],{"data":23173,"marks":23174,"value":416,"nodeType":82},{},[],{"data":23176,"content":23177,"nodeType":87},{},[23178],{"data":23179,"marks":23180,"value":423,"nodeType":82},{},[],{"metadata":23182,"sys":23185,"fields":23190},{"tags":23183,"concepts":23184},[],[],{"space":23186,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23188,"publishedVersion":62,"revision":44,"locale":29},{"sys":23187},{"type":12,"linkType":13,"id":14},{"sys":23189},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23191},{"url":439,"details":23192,"fileName":445,"contentType":446},{"size":441,"image":23193},{"width":443,"height":444},{"sys":23195,"fields":23198},{"id":23196,"createdAt":23197},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":23199,"slug":23200,"articleIntro":23199,"category":23201},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[23202],{"metadata":23203,"sys":23206,"fields":23213},{"tags":23204,"concepts":23205},[],[],{"space":23207,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23209,"publishedVersion":395,"revision":62,"contentType":23211,"locale":29},{"sys":23208},{"type":12,"linkType":13,"id":14},{"sys":23210},{"id":21,"type":12,"linkType":22},{"sys":23212},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23214,"metaTitle":405,"metaDescription":406,"mainTitle":23215,"subtitle":424,"heroImage":23230,"ctaButton":447,"ctaLink":448},[404],{"data":23216,"content":23217,"nodeType":74},{},[23218,23224],{"data":23219,"content":23220,"nodeType":78},{},[23221],{"data":23222,"marks":23223,"value":416,"nodeType":82},{},[],{"data":23225,"content":23226,"nodeType":87},{},[23227],{"data":23228,"marks":23229,"value":423,"nodeType":82},{},[],{"metadata":23231,"sys":23234,"fields":23239},{"tags":23232,"concepts":23233},[],[],{"space":23235,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23237,"publishedVersion":62,"revision":44,"locale":29},{"sys":23236},{"type":12,"linkType":13,"id":14},{"sys":23238},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23240},{"url":439,"details":23241,"fileName":445,"contentType":446},{"size":441,"image":23242},{"width":443,"height":444},{"sys":23244,"fields":23247},{"id":23245,"createdAt":23246},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":23248,"slug":23249,"articleIntro":23248,"category":23250},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[23251],{"metadata":23252,"sys":23255,"fields":23262},{"tags":23253,"concepts":23254},[],[],{"space":23256,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23258,"publishedVersion":395,"revision":62,"contentType":23260,"locale":29},{"sys":23257},{"type":12,"linkType":13,"id":14},{"sys":23259},{"id":21,"type":12,"linkType":22},{"sys":23261},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23263,"metaTitle":405,"metaDescription":406,"mainTitle":23264,"subtitle":424,"heroImage":23279,"ctaButton":447,"ctaLink":448},[404],{"data":23265,"content":23266,"nodeType":74},{},[23267,23273],{"data":23268,"content":23269,"nodeType":78},{},[23270],{"data":23271,"marks":23272,"value":416,"nodeType":82},{},[],{"data":23274,"content":23275,"nodeType":87},{},[23276],{"data":23277,"marks":23278,"value":423,"nodeType":82},{},[],{"metadata":23280,"sys":23283,"fields":23288},{"tags":23281,"concepts":23282},[],[],{"space":23284,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23286,"publishedVersion":62,"revision":44,"locale":29},{"sys":23285},{"type":12,"linkType":13,"id":14},{"sys":23287},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23289},{"url":439,"details":23290,"fileName":445,"contentType":446},{"size":441,"image":23291},{"width":443,"height":444},{"sys":23293,"fields":23296},{"id":23294,"createdAt":23295},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":23297,"slug":23298,"articleIntro":-1,"category":23299},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[23300],{"metadata":23301,"sys":23304,"fields":23311},{"tags":23302,"concepts":23303},[],[],{"space":23305,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23307,"publishedVersion":395,"revision":62,"contentType":23309,"locale":29},{"sys":23306},{"type":12,"linkType":13,"id":14},{"sys":23308},{"id":21,"type":12,"linkType":22},{"sys":23310},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23312,"metaTitle":405,"metaDescription":406,"mainTitle":23313,"subtitle":424,"heroImage":23328,"ctaButton":447,"ctaLink":448},[404],{"data":23314,"content":23315,"nodeType":74},{},[23316,23322],{"data":23317,"content":23318,"nodeType":78},{},[23319],{"data":23320,"marks":23321,"value":416,"nodeType":82},{},[],{"data":23323,"content":23324,"nodeType":87},{},[23325],{"data":23326,"marks":23327,"value":423,"nodeType":82},{},[],{"metadata":23329,"sys":23332,"fields":23337},{"tags":23330,"concepts":23331},[],[],{"space":23333,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23335,"publishedVersion":62,"revision":44,"locale":29},{"sys":23334},{"type":12,"linkType":13,"id":14},{"sys":23336},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23338},{"url":439,"details":23339,"fileName":445,"contentType":446},{"size":441,"image":23340},{"width":443,"height":444},{"sys":23342,"fields":23345},{"id":23343,"createdAt":23344},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":23346,"slug":23347,"articleIntro":-1,"category":23348},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[23349],{"metadata":23350,"sys":23353,"fields":23360},{"tags":23351,"concepts":23352},[],[],{"space":23354,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23356,"publishedVersion":395,"revision":62,"contentType":23358,"locale":29},{"sys":23355},{"type":12,"linkType":13,"id":14},{"sys":23357},{"id":21,"type":12,"linkType":22},{"sys":23359},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23361,"metaTitle":405,"metaDescription":406,"mainTitle":23362,"subtitle":424,"heroImage":23377,"ctaButton":447,"ctaLink":448},[404],{"data":23363,"content":23364,"nodeType":74},{},[23365,23371],{"data":23366,"content":23367,"nodeType":78},{},[23368],{"data":23369,"marks":23370,"value":416,"nodeType":82},{},[],{"data":23372,"content":23373,"nodeType":87},{},[23374],{"data":23375,"marks":23376,"value":423,"nodeType":82},{},[],{"metadata":23378,"sys":23381,"fields":23386},{"tags":23379,"concepts":23380},[],[],{"space":23382,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23384,"publishedVersion":62,"revision":44,"locale":29},{"sys":23383},{"type":12,"linkType":13,"id":14},{"sys":23385},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23387},{"url":439,"details":23388,"fileName":445,"contentType":446},{"size":441,"image":23389},{"width":443,"height":444},{"sys":23391,"fields":23394},{"id":23392,"createdAt":23393},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":23395,"slug":23396,"articleIntro":23395,"category":23397},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[23398],{"metadata":23399,"sys":23402,"fields":23409},{"tags":23400,"concepts":23401},[],[],{"space":23403,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23405,"publishedVersion":395,"revision":62,"contentType":23407,"locale":29},{"sys":23404},{"type":12,"linkType":13,"id":14},{"sys":23406},{"id":21,"type":12,"linkType":22},{"sys":23408},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23410,"metaTitle":405,"metaDescription":406,"mainTitle":23411,"subtitle":424,"heroImage":23426,"ctaButton":447,"ctaLink":448},[404],{"data":23412,"content":23413,"nodeType":74},{},[23414,23420],{"data":23415,"content":23416,"nodeType":78},{},[23417],{"data":23418,"marks":23419,"value":416,"nodeType":82},{},[],{"data":23421,"content":23422,"nodeType":87},{},[23423],{"data":23424,"marks":23425,"value":423,"nodeType":82},{},[],{"metadata":23427,"sys":23430,"fields":23435},{"tags":23428,"concepts":23429},[],[],{"space":23431,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23433,"publishedVersion":62,"revision":44,"locale":29},{"sys":23432},{"type":12,"linkType":13,"id":14},{"sys":23434},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23436},{"url":439,"details":23437,"fileName":445,"contentType":446},{"size":441,"image":23438},{"width":443,"height":444},{"sys":23440,"fields":23443},{"id":23441,"createdAt":23442},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":23444,"slug":23445,"articleIntro":23444,"category":23446},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[23447],{"metadata":23448,"sys":23451,"fields":23458},{"tags":23449,"concepts":23450},[],[],{"space":23452,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23454,"publishedVersion":395,"revision":62,"contentType":23456,"locale":29},{"sys":23453},{"type":12,"linkType":13,"id":14},{"sys":23455},{"id":21,"type":12,"linkType":22},{"sys":23457},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23459,"metaTitle":405,"metaDescription":406,"mainTitle":23460,"subtitle":424,"heroImage":23475,"ctaButton":447,"ctaLink":448},[404],{"data":23461,"content":23462,"nodeType":74},{},[23463,23469],{"data":23464,"content":23465,"nodeType":78},{},[23466],{"data":23467,"marks":23468,"value":416,"nodeType":82},{},[],{"data":23470,"content":23471,"nodeType":87},{},[23472],{"data":23473,"marks":23474,"value":423,"nodeType":82},{},[],{"metadata":23476,"sys":23479,"fields":23484},{"tags":23477,"concepts":23478},[],[],{"space":23480,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23482,"publishedVersion":62,"revision":44,"locale":29},{"sys":23481},{"type":12,"linkType":13,"id":14},{"sys":23483},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23485},{"url":439,"details":23486,"fileName":445,"contentType":446},{"size":441,"image":23487},{"width":443,"height":444},{"sys":23489,"fields":23492},{"id":23490,"createdAt":23491},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":23493,"slug":23494,"articleIntro":-1,"category":23495},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[23496],{"metadata":23497,"sys":23500,"fields":23507},{"tags":23498,"concepts":23499},[],[],{"space":23501,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23503,"publishedVersion":395,"revision":62,"contentType":23505,"locale":29},{"sys":23502},{"type":12,"linkType":13,"id":14},{"sys":23504},{"id":21,"type":12,"linkType":22},{"sys":23506},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23508,"metaTitle":405,"metaDescription":406,"mainTitle":23509,"subtitle":424,"heroImage":23524,"ctaButton":447,"ctaLink":448},[404],{"data":23510,"content":23511,"nodeType":74},{},[23512,23518],{"data":23513,"content":23514,"nodeType":78},{},[23515],{"data":23516,"marks":23517,"value":416,"nodeType":82},{},[],{"data":23519,"content":23520,"nodeType":87},{},[23521],{"data":23522,"marks":23523,"value":423,"nodeType":82},{},[],{"metadata":23525,"sys":23528,"fields":23533},{"tags":23526,"concepts":23527},[],[],{"space":23529,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23531,"publishedVersion":62,"revision":44,"locale":29},{"sys":23530},{"type":12,"linkType":13,"id":14},{"sys":23532},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23534},{"url":439,"details":23535,"fileName":445,"contentType":446},{"size":441,"image":23536},{"width":443,"height":444},{"sys":23538,"fields":23541},{"id":23539,"createdAt":23540},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":23542,"slug":23543,"articleIntro":23542,"category":23544},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[23545],{"metadata":23546,"sys":23549,"fields":23556},{"tags":23547,"concepts":23548},[],[],{"space":23550,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23552,"publishedVersion":395,"revision":62,"contentType":23554,"locale":29},{"sys":23551},{"type":12,"linkType":13,"id":14},{"sys":23553},{"id":21,"type":12,"linkType":22},{"sys":23555},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23557,"metaTitle":405,"metaDescription":406,"mainTitle":23558,"subtitle":424,"heroImage":23573,"ctaButton":447,"ctaLink":448},[404],{"data":23559,"content":23560,"nodeType":74},{},[23561,23567],{"data":23562,"content":23563,"nodeType":78},{},[23564],{"data":23565,"marks":23566,"value":416,"nodeType":82},{},[],{"data":23568,"content":23569,"nodeType":87},{},[23570],{"data":23571,"marks":23572,"value":423,"nodeType":82},{},[],{"metadata":23574,"sys":23577,"fields":23582},{"tags":23575,"concepts":23576},[],[],{"space":23578,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23580,"publishedVersion":62,"revision":44,"locale":29},{"sys":23579},{"type":12,"linkType":13,"id":14},{"sys":23581},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23583},{"url":439,"details":23584,"fileName":445,"contentType":446},{"size":441,"image":23585},{"width":443,"height":444},{"sys":23587,"fields":23590},{"id":23588,"createdAt":23589},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":23591,"slug":23592,"articleIntro":23591,"category":23593},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[23594],{"metadata":23595,"sys":23598,"fields":23605},{"tags":23596,"concepts":23597},[],[],{"space":23599,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23601,"publishedVersion":395,"revision":62,"contentType":23603,"locale":29},{"sys":23600},{"type":12,"linkType":13,"id":14},{"sys":23602},{"id":21,"type":12,"linkType":22},{"sys":23604},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23606,"metaTitle":405,"metaDescription":406,"mainTitle":23607,"subtitle":424,"heroImage":23622,"ctaButton":447,"ctaLink":448},[404],{"data":23608,"content":23609,"nodeType":74},{},[23610,23616],{"data":23611,"content":23612,"nodeType":78},{},[23613],{"data":23614,"marks":23615,"value":416,"nodeType":82},{},[],{"data":23617,"content":23618,"nodeType":87},{},[23619],{"data":23620,"marks":23621,"value":423,"nodeType":82},{},[],{"metadata":23623,"sys":23626,"fields":23631},{"tags":23624,"concepts":23625},[],[],{"space":23627,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23629,"publishedVersion":62,"revision":44,"locale":29},{"sys":23628},{"type":12,"linkType":13,"id":14},{"sys":23630},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23632},{"url":439,"details":23633,"fileName":445,"contentType":446},{"size":441,"image":23634},{"width":443,"height":444},{"sys":23636,"fields":23639},{"id":23637,"createdAt":23638},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":23640,"slug":23641,"articleIntro":23640,"category":23642},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[23643],{"metadata":23644,"sys":23647,"fields":23654},{"tags":23645,"concepts":23646},[],[],{"space":23648,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23650,"publishedVersion":395,"revision":62,"contentType":23652,"locale":29},{"sys":23649},{"type":12,"linkType":13,"id":14},{"sys":23651},{"id":21,"type":12,"linkType":22},{"sys":23653},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23655,"metaTitle":405,"metaDescription":406,"mainTitle":23656,"subtitle":424,"heroImage":23671,"ctaButton":447,"ctaLink":448},[404],{"data":23657,"content":23658,"nodeType":74},{},[23659,23665],{"data":23660,"content":23661,"nodeType":78},{},[23662],{"data":23663,"marks":23664,"value":416,"nodeType":82},{},[],{"data":23666,"content":23667,"nodeType":87},{},[23668],{"data":23669,"marks":23670,"value":423,"nodeType":82},{},[],{"metadata":23672,"sys":23675,"fields":23680},{"tags":23673,"concepts":23674},[],[],{"space":23676,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23678,"publishedVersion":62,"revision":44,"locale":29},{"sys":23677},{"type":12,"linkType":13,"id":14},{"sys":23679},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23681},{"url":439,"details":23682,"fileName":445,"contentType":446},{"size":441,"image":23683},{"width":443,"height":444},{"sys":23685,"fields":23688},{"id":23686,"createdAt":23687},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":23689,"slug":23690,"articleIntro":-1,"category":23691},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[23692],{"metadata":23693,"sys":23696,"fields":23703},{"tags":23694,"concepts":23695},[],[],{"space":23697,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23699,"publishedVersion":395,"revision":62,"contentType":23701,"locale":29},{"sys":23698},{"type":12,"linkType":13,"id":14},{"sys":23700},{"id":21,"type":12,"linkType":22},{"sys":23702},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23704,"metaTitle":405,"metaDescription":406,"mainTitle":23705,"subtitle":424,"heroImage":23720,"ctaButton":447,"ctaLink":448},[404],{"data":23706,"content":23707,"nodeType":74},{},[23708,23714],{"data":23709,"content":23710,"nodeType":78},{},[23711],{"data":23712,"marks":23713,"value":416,"nodeType":82},{},[],{"data":23715,"content":23716,"nodeType":87},{},[23717],{"data":23718,"marks":23719,"value":423,"nodeType":82},{},[],{"metadata":23721,"sys":23724,"fields":23729},{"tags":23722,"concepts":23723},[],[],{"space":23725,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23727,"publishedVersion":62,"revision":44,"locale":29},{"sys":23726},{"type":12,"linkType":13,"id":14},{"sys":23728},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23730},{"url":439,"details":23731,"fileName":445,"contentType":446},{"size":441,"image":23732},{"width":443,"height":444},{"sys":23734,"fields":23737},{"id":23735,"createdAt":23736},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":23738,"slug":23739,"articleIntro":23738,"category":23740},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[23741],{"metadata":23742,"sys":23745,"fields":23752},{"tags":23743,"concepts":23744},[],[],{"space":23746,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23748,"publishedVersion":395,"revision":62,"contentType":23750,"locale":29},{"sys":23747},{"type":12,"linkType":13,"id":14},{"sys":23749},{"id":21,"type":12,"linkType":22},{"sys":23751},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23753,"metaTitle":405,"metaDescription":406,"mainTitle":23754,"subtitle":424,"heroImage":23769,"ctaButton":447,"ctaLink":448},[404],{"data":23755,"content":23756,"nodeType":74},{},[23757,23763],{"data":23758,"content":23759,"nodeType":78},{},[23760],{"data":23761,"marks":23762,"value":416,"nodeType":82},{},[],{"data":23764,"content":23765,"nodeType":87},{},[23766],{"data":23767,"marks":23768,"value":423,"nodeType":82},{},[],{"metadata":23770,"sys":23773,"fields":23778},{"tags":23771,"concepts":23772},[],[],{"space":23774,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23776,"publishedVersion":62,"revision":44,"locale":29},{"sys":23775},{"type":12,"linkType":13,"id":14},{"sys":23777},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23779},{"url":439,"details":23780,"fileName":445,"contentType":446},{"size":441,"image":23781},{"width":443,"height":444},{"sys":23783,"fields":23786},{"id":23784,"createdAt":23785},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":23787,"slug":23788,"articleIntro":23787,"category":23789},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[23790],{"metadata":23791,"sys":23794,"fields":23801},{"tags":23792,"concepts":23793},[],[],{"space":23795,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23797,"publishedVersion":395,"revision":62,"contentType":23799,"locale":29},{"sys":23796},{"type":12,"linkType":13,"id":14},{"sys":23798},{"id":21,"type":12,"linkType":22},{"sys":23800},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23802,"metaTitle":405,"metaDescription":406,"mainTitle":23803,"subtitle":424,"heroImage":23818,"ctaButton":447,"ctaLink":448},[404],{"data":23804,"content":23805,"nodeType":74},{},[23806,23812],{"data":23807,"content":23808,"nodeType":78},{},[23809],{"data":23810,"marks":23811,"value":416,"nodeType":82},{},[],{"data":23813,"content":23814,"nodeType":87},{},[23815],{"data":23816,"marks":23817,"value":423,"nodeType":82},{},[],{"metadata":23819,"sys":23822,"fields":23827},{"tags":23820,"concepts":23821},[],[],{"space":23823,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23825,"publishedVersion":62,"revision":44,"locale":29},{"sys":23824},{"type":12,"linkType":13,"id":14},{"sys":23826},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23828},{"url":439,"details":23829,"fileName":445,"contentType":446},{"size":441,"image":23830},{"width":443,"height":444},{"sys":23832,"fields":23835},{"id":23833,"createdAt":23834},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":23836,"slug":23837,"articleIntro":23836,"category":23838},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[23839],{"metadata":23840,"sys":23843,"fields":23850},{"tags":23841,"concepts":23842},[],[],{"space":23844,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23846,"publishedVersion":395,"revision":62,"contentType":23848,"locale":29},{"sys":23845},{"type":12,"linkType":13,"id":14},{"sys":23847},{"id":21,"type":12,"linkType":22},{"sys":23849},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23851,"metaTitle":405,"metaDescription":406,"mainTitle":23852,"subtitle":424,"heroImage":23867,"ctaButton":447,"ctaLink":448},[404],{"data":23853,"content":23854,"nodeType":74},{},[23855,23861],{"data":23856,"content":23857,"nodeType":78},{},[23858],{"data":23859,"marks":23860,"value":416,"nodeType":82},{},[],{"data":23862,"content":23863,"nodeType":87},{},[23864],{"data":23865,"marks":23866,"value":423,"nodeType":82},{},[],{"metadata":23868,"sys":23871,"fields":23876},{"tags":23869,"concepts":23870},[],[],{"space":23872,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23874,"publishedVersion":62,"revision":44,"locale":29},{"sys":23873},{"type":12,"linkType":13,"id":14},{"sys":23875},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23877},{"url":439,"details":23878,"fileName":445,"contentType":446},{"size":441,"image":23879},{"width":443,"height":444},{"sys":23881,"fields":23884},{"id":23882,"createdAt":23883},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":23885,"slug":23886,"articleIntro":-1,"category":23887},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[23888],{"metadata":23889,"sys":23892,"fields":23899},{"tags":23890,"concepts":23891},[],[],{"space":23893,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23895,"publishedVersion":395,"revision":62,"contentType":23897,"locale":29},{"sys":23894},{"type":12,"linkType":13,"id":14},{"sys":23896},{"id":21,"type":12,"linkType":22},{"sys":23898},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23900,"metaTitle":405,"metaDescription":406,"mainTitle":23901,"subtitle":424,"heroImage":23916,"ctaButton":447,"ctaLink":448},[404],{"data":23902,"content":23903,"nodeType":74},{},[23904,23910],{"data":23905,"content":23906,"nodeType":78},{},[23907],{"data":23908,"marks":23909,"value":416,"nodeType":82},{},[],{"data":23911,"content":23912,"nodeType":87},{},[23913],{"data":23914,"marks":23915,"value":423,"nodeType":82},{},[],{"metadata":23917,"sys":23920,"fields":23925},{"tags":23918,"concepts":23919},[],[],{"space":23921,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23923,"publishedVersion":62,"revision":44,"locale":29},{"sys":23922},{"type":12,"linkType":13,"id":14},{"sys":23924},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23926},{"url":439,"details":23927,"fileName":445,"contentType":446},{"size":441,"image":23928},{"width":443,"height":444},{"sys":23930,"fields":23933},{"id":23931,"createdAt":23932},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":23934,"slug":23935,"articleIntro":23934,"category":23936},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[23937],{"metadata":23938,"sys":23941,"fields":23948},{"tags":23939,"concepts":23940},[],[],{"space":23942,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23944,"publishedVersion":395,"revision":62,"contentType":23946,"locale":29},{"sys":23943},{"type":12,"linkType":13,"id":14},{"sys":23945},{"id":21,"type":12,"linkType":22},{"sys":23947},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23949,"metaTitle":405,"metaDescription":406,"mainTitle":23950,"subtitle":424,"heroImage":23965,"ctaButton":447,"ctaLink":448},[404],{"data":23951,"content":23952,"nodeType":74},{},[23953,23959],{"data":23954,"content":23955,"nodeType":78},{},[23956],{"data":23957,"marks":23958,"value":416,"nodeType":82},{},[],{"data":23960,"content":23961,"nodeType":87},{},[23962],{"data":23963,"marks":23964,"value":423,"nodeType":82},{},[],{"metadata":23966,"sys":23969,"fields":23974},{"tags":23967,"concepts":23968},[],[],{"space":23970,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23972,"publishedVersion":62,"revision":44,"locale":29},{"sys":23971},{"type":12,"linkType":13,"id":14},{"sys":23973},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23975},{"url":439,"details":23976,"fileName":445,"contentType":446},{"size":441,"image":23977},{"width":443,"height":444},{"sys":23979,"fields":23982},{"id":23980,"createdAt":23981},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":23983,"slug":23984,"articleIntro":23983,"category":23985},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[23986],{"metadata":23987,"sys":23990,"fields":23997},{"tags":23988,"concepts":23989},[],[],{"space":23991,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23993,"publishedVersion":395,"revision":62,"contentType":23995,"locale":29},{"sys":23992},{"type":12,"linkType":13,"id":14},{"sys":23994},{"id":21,"type":12,"linkType":22},{"sys":23996},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23998,"metaTitle":405,"metaDescription":406,"mainTitle":23999,"subtitle":424,"heroImage":24014,"ctaButton":447,"ctaLink":448},[404],{"data":24000,"content":24001,"nodeType":74},{},[24002,24008],{"data":24003,"content":24004,"nodeType":78},{},[24005],{"data":24006,"marks":24007,"value":416,"nodeType":82},{},[],{"data":24009,"content":24010,"nodeType":87},{},[24011],{"data":24012,"marks":24013,"value":423,"nodeType":82},{},[],{"metadata":24015,"sys":24018,"fields":24023},{"tags":24016,"concepts":24017},[],[],{"space":24019,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24021,"publishedVersion":62,"revision":44,"locale":29},{"sys":24020},{"type":12,"linkType":13,"id":14},{"sys":24022},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24024},{"url":439,"details":24025,"fileName":445,"contentType":446},{"size":441,"image":24026},{"width":443,"height":444},{"sys":24028,"fields":24031},{"id":24029,"createdAt":24030},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":24032,"slug":24033,"articleIntro":24032,"category":24034},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[24035],{"metadata":24036,"sys":24039,"fields":24046},{"tags":24037,"concepts":24038},[],[],{"space":24040,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24042,"publishedVersion":395,"revision":62,"contentType":24044,"locale":29},{"sys":24041},{"type":12,"linkType":13,"id":14},{"sys":24043},{"id":21,"type":12,"linkType":22},{"sys":24045},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24047,"metaTitle":405,"metaDescription":406,"mainTitle":24048,"subtitle":424,"heroImage":24063,"ctaButton":447,"ctaLink":448},[404],{"data":24049,"content":24050,"nodeType":74},{},[24051,24057],{"data":24052,"content":24053,"nodeType":78},{},[24054],{"data":24055,"marks":24056,"value":416,"nodeType":82},{},[],{"data":24058,"content":24059,"nodeType":87},{},[24060],{"data":24061,"marks":24062,"value":423,"nodeType":82},{},[],{"metadata":24064,"sys":24067,"fields":24072},{"tags":24065,"concepts":24066},[],[],{"space":24068,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24070,"publishedVersion":62,"revision":44,"locale":29},{"sys":24069},{"type":12,"linkType":13,"id":14},{"sys":24071},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24073},{"url":439,"details":24074,"fileName":445,"contentType":446},{"size":441,"image":24075},{"width":443,"height":444},{"sys":24077,"fields":24080},{"id":24078,"createdAt":24079},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":24081,"slug":24082,"articleIntro":24081,"category":24083},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[24084],{"metadata":24085,"sys":24088,"fields":24095},{"tags":24086,"concepts":24087},[],[],{"space":24089,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24091,"publishedVersion":395,"revision":62,"contentType":24093,"locale":29},{"sys":24090},{"type":12,"linkType":13,"id":14},{"sys":24092},{"id":21,"type":12,"linkType":22},{"sys":24094},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24096,"metaTitle":405,"metaDescription":406,"mainTitle":24097,"subtitle":424,"heroImage":24112,"ctaButton":447,"ctaLink":448},[404],{"data":24098,"content":24099,"nodeType":74},{},[24100,24106],{"data":24101,"content":24102,"nodeType":78},{},[24103],{"data":24104,"marks":24105,"value":416,"nodeType":82},{},[],{"data":24107,"content":24108,"nodeType":87},{},[24109],{"data":24110,"marks":24111,"value":423,"nodeType":82},{},[],{"metadata":24113,"sys":24116,"fields":24121},{"tags":24114,"concepts":24115},[],[],{"space":24117,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24119,"publishedVersion":62,"revision":44,"locale":29},{"sys":24118},{"type":12,"linkType":13,"id":14},{"sys":24120},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24122},{"url":439,"details":24123,"fileName":445,"contentType":446},{"size":441,"image":24124},{"width":443,"height":444},{"sys":24126,"fields":24129},{"id":24127,"createdAt":24128},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":24130,"slug":24131,"articleIntro":24130,"category":24132},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[24133],{"metadata":24134,"sys":24137,"fields":24144},{"tags":24135,"concepts":24136},[],[],{"space":24138,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24140,"publishedVersion":395,"revision":62,"contentType":24142,"locale":29},{"sys":24139},{"type":12,"linkType":13,"id":14},{"sys":24141},{"id":21,"type":12,"linkType":22},{"sys":24143},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24145,"metaTitle":405,"metaDescription":406,"mainTitle":24146,"subtitle":424,"heroImage":24161,"ctaButton":447,"ctaLink":448},[404],{"data":24147,"content":24148,"nodeType":74},{},[24149,24155],{"data":24150,"content":24151,"nodeType":78},{},[24152],{"data":24153,"marks":24154,"value":416,"nodeType":82},{},[],{"data":24156,"content":24157,"nodeType":87},{},[24158],{"data":24159,"marks":24160,"value":423,"nodeType":82},{},[],{"metadata":24162,"sys":24165,"fields":24170},{"tags":24163,"concepts":24164},[],[],{"space":24166,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24168,"publishedVersion":62,"revision":44,"locale":29},{"sys":24167},{"type":12,"linkType":13,"id":14},{"sys":24169},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24171},{"url":439,"details":24172,"fileName":445,"contentType":446},{"size":441,"image":24173},{"width":443,"height":444},{"sys":24175,"fields":24178},{"id":24176,"createdAt":24177},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":24179,"slug":24180,"articleIntro":24179,"category":24181},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[24182],{"metadata":24183,"sys":24186,"fields":24193},{"tags":24184,"concepts":24185},[],[],{"space":24187,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24189,"publishedVersion":395,"revision":62,"contentType":24191,"locale":29},{"sys":24188},{"type":12,"linkType":13,"id":14},{"sys":24190},{"id":21,"type":12,"linkType":22},{"sys":24192},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24194,"metaTitle":405,"metaDescription":406,"mainTitle":24195,"subtitle":424,"heroImage":24210,"ctaButton":447,"ctaLink":448},[404],{"data":24196,"content":24197,"nodeType":74},{},[24198,24204],{"data":24199,"content":24200,"nodeType":78},{},[24201],{"data":24202,"marks":24203,"value":416,"nodeType":82},{},[],{"data":24205,"content":24206,"nodeType":87},{},[24207],{"data":24208,"marks":24209,"value":423,"nodeType":82},{},[],{"metadata":24211,"sys":24214,"fields":24219},{"tags":24212,"concepts":24213},[],[],{"space":24215,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24217,"publishedVersion":62,"revision":44,"locale":29},{"sys":24216},{"type":12,"linkType":13,"id":14},{"sys":24218},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24220},{"url":439,"details":24221,"fileName":445,"contentType":446},{"size":441,"image":24222},{"width":443,"height":444},{"sys":24224,"fields":24227},{"id":24225,"createdAt":24226},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":24228,"slug":24229,"articleIntro":24228,"category":24230},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[24231],{"metadata":24232,"sys":24235,"fields":24242},{"tags":24233,"concepts":24234},[],[],{"space":24236,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24238,"publishedVersion":395,"revision":62,"contentType":24240,"locale":29},{"sys":24237},{"type":12,"linkType":13,"id":14},{"sys":24239},{"id":21,"type":12,"linkType":22},{"sys":24241},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24243,"metaTitle":405,"metaDescription":406,"mainTitle":24244,"subtitle":424,"heroImage":24259,"ctaButton":447,"ctaLink":448},[404],{"data":24245,"content":24246,"nodeType":74},{},[24247,24253],{"data":24248,"content":24249,"nodeType":78},{},[24250],{"data":24251,"marks":24252,"value":416,"nodeType":82},{},[],{"data":24254,"content":24255,"nodeType":87},{},[24256],{"data":24257,"marks":24258,"value":423,"nodeType":82},{},[],{"metadata":24260,"sys":24263,"fields":24268},{"tags":24261,"concepts":24262},[],[],{"space":24264,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24266,"publishedVersion":62,"revision":44,"locale":29},{"sys":24265},{"type":12,"linkType":13,"id":14},{"sys":24267},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24269},{"url":439,"details":24270,"fileName":445,"contentType":446},{"size":441,"image":24271},{"width":443,"height":444},{"sys":24273,"fields":24276},{"id":24274,"createdAt":24275},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":24277,"slug":24278,"articleIntro":-1,"category":24279},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[24280],{"metadata":24281,"sys":24284,"fields":24291},{"tags":24282,"concepts":24283},[],[],{"space":24285,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24287,"publishedVersion":395,"revision":62,"contentType":24289,"locale":29},{"sys":24286},{"type":12,"linkType":13,"id":14},{"sys":24288},{"id":21,"type":12,"linkType":22},{"sys":24290},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24292,"metaTitle":405,"metaDescription":406,"mainTitle":24293,"subtitle":424,"heroImage":24308,"ctaButton":447,"ctaLink":448},[404],{"data":24294,"content":24295,"nodeType":74},{},[24296,24302],{"data":24297,"content":24298,"nodeType":78},{},[24299],{"data":24300,"marks":24301,"value":416,"nodeType":82},{},[],{"data":24303,"content":24304,"nodeType":87},{},[24305],{"data":24306,"marks":24307,"value":423,"nodeType":82},{},[],{"metadata":24309,"sys":24312,"fields":24317},{"tags":24310,"concepts":24311},[],[],{"space":24313,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24315,"publishedVersion":62,"revision":44,"locale":29},{"sys":24314},{"type":12,"linkType":13,"id":14},{"sys":24316},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24318},{"url":439,"details":24319,"fileName":445,"contentType":446},{"size":441,"image":24320},{"width":443,"height":444},{"sys":24322,"fields":24325},{"id":24323,"createdAt":24324},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":24326,"slug":24327,"articleIntro":-1,"category":24328},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[24329],{"metadata":24330,"sys":24333,"fields":24340},{"tags":24331,"concepts":24332},[],[],{"space":24334,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24336,"publishedVersion":395,"revision":62,"contentType":24338,"locale":29},{"sys":24335},{"type":12,"linkType":13,"id":14},{"sys":24337},{"id":21,"type":12,"linkType":22},{"sys":24339},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24341,"metaTitle":405,"metaDescription":406,"mainTitle":24342,"subtitle":424,"heroImage":24357,"ctaButton":447,"ctaLink":448},[404],{"data":24343,"content":24344,"nodeType":74},{},[24345,24351],{"data":24346,"content":24347,"nodeType":78},{},[24348],{"data":24349,"marks":24350,"value":416,"nodeType":82},{},[],{"data":24352,"content":24353,"nodeType":87},{},[24354],{"data":24355,"marks":24356,"value":423,"nodeType":82},{},[],{"metadata":24358,"sys":24361,"fields":24366},{"tags":24359,"concepts":24360},[],[],{"space":24362,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24364,"publishedVersion":62,"revision":44,"locale":29},{"sys":24363},{"type":12,"linkType":13,"id":14},{"sys":24365},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24367},{"url":439,"details":24368,"fileName":445,"contentType":446},{"size":441,"image":24369},{"width":443,"height":444},{"sys":24371,"fields":24374},{"id":24372,"createdAt":24373},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":24375,"slug":24376,"articleIntro":24375,"category":24377},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[24378],{"metadata":24379,"sys":24382,"fields":24389},{"tags":24380,"concepts":24381},[],[],{"space":24383,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24385,"publishedVersion":395,"revision":62,"contentType":24387,"locale":29},{"sys":24384},{"type":12,"linkType":13,"id":14},{"sys":24386},{"id":21,"type":12,"linkType":22},{"sys":24388},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24390,"metaTitle":405,"metaDescription":406,"mainTitle":24391,"subtitle":424,"heroImage":24406,"ctaButton":447,"ctaLink":448},[404],{"data":24392,"content":24393,"nodeType":74},{},[24394,24400],{"data":24395,"content":24396,"nodeType":78},{},[24397],{"data":24398,"marks":24399,"value":416,"nodeType":82},{},[],{"data":24401,"content":24402,"nodeType":87},{},[24403],{"data":24404,"marks":24405,"value":423,"nodeType":82},{},[],{"metadata":24407,"sys":24410,"fields":24415},{"tags":24408,"concepts":24409},[],[],{"space":24411,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24413,"publishedVersion":62,"revision":44,"locale":29},{"sys":24412},{"type":12,"linkType":13,"id":14},{"sys":24414},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24416},{"url":439,"details":24417,"fileName":445,"contentType":446},{"size":441,"image":24418},{"width":443,"height":444},{"sys":24420,"fields":24422},{"id":24421,"createdAt":12271},"2faZxRvPQhG6UiwkwOCQNY",{"title":24423,"slug":24424,"articleIntro":24423,"category":24425},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[24426],{"metadata":24427,"sys":24430,"fields":24437},{"tags":24428,"concepts":24429},[],[],{"space":24431,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24433,"publishedVersion":395,"revision":62,"contentType":24435,"locale":29},{"sys":24432},{"type":12,"linkType":13,"id":14},{"sys":24434},{"id":21,"type":12,"linkType":22},{"sys":24436},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24438,"metaTitle":405,"metaDescription":406,"mainTitle":24439,"subtitle":424,"heroImage":24454,"ctaButton":447,"ctaLink":448},[404],{"data":24440,"content":24441,"nodeType":74},{},[24442,24448],{"data":24443,"content":24444,"nodeType":78},{},[24445],{"data":24446,"marks":24447,"value":416,"nodeType":82},{},[],{"data":24449,"content":24450,"nodeType":87},{},[24451],{"data":24452,"marks":24453,"value":423,"nodeType":82},{},[],{"metadata":24455,"sys":24458,"fields":24463},{"tags":24456,"concepts":24457},[],[],{"space":24459,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24461,"publishedVersion":62,"revision":44,"locale":29},{"sys":24460},{"type":12,"linkType":13,"id":14},{"sys":24462},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24464},{"url":439,"details":24465,"fileName":445,"contentType":446},{"size":441,"image":24466},{"width":443,"height":444},{"sys":24468,"fields":24471},{"id":24469,"createdAt":24470},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":24472,"slug":24473,"articleIntro":-1,"category":24474},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[24475],{"metadata":24476,"sys":24479,"fields":24486},{"tags":24477,"concepts":24478},[],[],{"space":24480,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24482,"publishedVersion":395,"revision":62,"contentType":24484,"locale":29},{"sys":24481},{"type":12,"linkType":13,"id":14},{"sys":24483},{"id":21,"type":12,"linkType":22},{"sys":24485},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24487,"metaTitle":405,"metaDescription":406,"mainTitle":24488,"subtitle":424,"heroImage":24503,"ctaButton":447,"ctaLink":448},[404],{"data":24489,"content":24490,"nodeType":74},{},[24491,24497],{"data":24492,"content":24493,"nodeType":78},{},[24494],{"data":24495,"marks":24496,"value":416,"nodeType":82},{},[],{"data":24498,"content":24499,"nodeType":87},{},[24500],{"data":24501,"marks":24502,"value":423,"nodeType":82},{},[],{"metadata":24504,"sys":24507,"fields":24512},{"tags":24505,"concepts":24506},[],[],{"space":24508,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24510,"publishedVersion":62,"revision":44,"locale":29},{"sys":24509},{"type":12,"linkType":13,"id":14},{"sys":24511},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24513},{"url":439,"details":24514,"fileName":445,"contentType":446},{"size":441,"image":24515},{"width":443,"height":444},{"sys":24517,"fields":24520},{"id":24518,"createdAt":24519},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":24521,"slug":24522,"articleIntro":24521,"category":24523},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[24524],{"metadata":24525,"sys":24528,"fields":24535},{"tags":24526,"concepts":24527},[],[],{"space":24529,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24531,"publishedVersion":395,"revision":62,"contentType":24533,"locale":29},{"sys":24530},{"type":12,"linkType":13,"id":14},{"sys":24532},{"id":21,"type":12,"linkType":22},{"sys":24534},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24536,"metaTitle":405,"metaDescription":406,"mainTitle":24537,"subtitle":424,"heroImage":24552,"ctaButton":447,"ctaLink":448},[404],{"data":24538,"content":24539,"nodeType":74},{},[24540,24546],{"data":24541,"content":24542,"nodeType":78},{},[24543],{"data":24544,"marks":24545,"value":416,"nodeType":82},{},[],{"data":24547,"content":24548,"nodeType":87},{},[24549],{"data":24550,"marks":24551,"value":423,"nodeType":82},{},[],{"metadata":24553,"sys":24556,"fields":24561},{"tags":24554,"concepts":24555},[],[],{"space":24557,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24559,"publishedVersion":62,"revision":44,"locale":29},{"sys":24558},{"type":12,"linkType":13,"id":14},{"sys":24560},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24562},{"url":439,"details":24563,"fileName":445,"contentType":446},{"size":441,"image":24564},{"width":443,"height":444},{"sys":24566,"fields":24569},{"id":24567,"createdAt":24568},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":24570,"slug":24571,"articleIntro":-1,"category":24572},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[24573],{"metadata":24574,"sys":24577,"fields":24584},{"tags":24575,"concepts":24576},[],[],{"space":24578,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24580,"publishedVersion":395,"revision":62,"contentType":24582,"locale":29},{"sys":24579},{"type":12,"linkType":13,"id":14},{"sys":24581},{"id":21,"type":12,"linkType":22},{"sys":24583},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24585,"metaTitle":405,"metaDescription":406,"mainTitle":24586,"subtitle":424,"heroImage":24601,"ctaButton":447,"ctaLink":448},[404],{"data":24587,"content":24588,"nodeType":74},{},[24589,24595],{"data":24590,"content":24591,"nodeType":78},{},[24592],{"data":24593,"marks":24594,"value":416,"nodeType":82},{},[],{"data":24596,"content":24597,"nodeType":87},{},[24598],{"data":24599,"marks":24600,"value":423,"nodeType":82},{},[],{"metadata":24602,"sys":24605,"fields":24610},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24608,"publishedVersion":62,"revision":44,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24611},{"url":439,"details":24612,"fileName":445,"contentType":446},{"size":441,"image":24613},{"width":443,"height":444},{"sys":24615,"fields":24618},{"id":24616,"createdAt":24617},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":24619,"slug":24620,"articleIntro":24619,"category":24621},"Compte 326 - Emballages","compte-326-emballages",[24622],{"metadata":24623,"sys":24626,"fields":24633},{"tags":24624,"concepts":24625},[],[],{"space":24627,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24629,"publishedVersion":395,"revision":62,"contentType":24631,"locale":29},{"sys":24628},{"type":12,"linkType":13,"id":14},{"sys":24630},{"id":21,"type":12,"linkType":22},{"sys":24632},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24634,"metaTitle":405,"metaDescription":406,"mainTitle":24635,"subtitle":424,"heroImage":24650,"ctaButton":447,"ctaLink":448},[404],{"data":24636,"content":24637,"nodeType":74},{},[24638,24644],{"data":24639,"content":24640,"nodeType":78},{},[24641],{"data":24642,"marks":24643,"value":416,"nodeType":82},{},[],{"data":24645,"content":24646,"nodeType":87},{},[24647],{"data":24648,"marks":24649,"value":423,"nodeType":82},{},[],{"metadata":24651,"sys":24654,"fields":24659},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24657,"publishedVersion":62,"revision":44,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24660},{"url":439,"details":24661,"fileName":445,"contentType":446},{"size":441,"image":24662},{"width":443,"height":444},{"sys":24664,"fields":24666},{"id":24665,"createdAt":2513},"55iVQXY18hY6u2UZk6N5JX",{"title":24667,"slug":24668,"articleIntro":-1,"category":24669},"Compte 704 - Travaux","compte-704---travaux",[24670],{"metadata":24671,"sys":24674,"fields":24681},{"tags":24672,"concepts":24673},[],[],{"space":24675,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24677,"publishedVersion":395,"revision":62,"contentType":24679,"locale":29},{"sys":24676},{"type":12,"linkType":13,"id":14},{"sys":24678},{"id":21,"type":12,"linkType":22},{"sys":24680},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24682,"metaTitle":405,"metaDescription":406,"mainTitle":24683,"subtitle":424,"heroImage":24698,"ctaButton":447,"ctaLink":448},[404],{"data":24684,"content":24685,"nodeType":74},{},[24686,24692],{"data":24687,"content":24688,"nodeType":78},{},[24689],{"data":24690,"marks":24691,"value":416,"nodeType":82},{},[],{"data":24693,"content":24694,"nodeType":87},{},[24695],{"data":24696,"marks":24697,"value":423,"nodeType":82},{},[],{"metadata":24699,"sys":24702,"fields":24707},{"tags":24700,"concepts":24701},[],[],{"space":24703,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24705,"publishedVersion":62,"revision":44,"locale":29},{"sys":24704},{"type":12,"linkType":13,"id":14},{"sys":24706},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24708},{"url":439,"details":24709,"fileName":445,"contentType":446},{"size":441,"image":24710},{"width":443,"height":444},{"sys":24712,"fields":24715},{"id":24713,"createdAt":24714},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":24716,"slug":24717,"articleIntro":-1,"category":24718},"Compte 6226 - Honoraires","compte-6226-honoraires",[24719],{"metadata":24720,"sys":24723,"fields":24730},{"tags":24721,"concepts":24722},[],[],{"space":24724,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24726,"publishedVersion":395,"revision":62,"contentType":24728,"locale":29},{"sys":24725},{"type":12,"linkType":13,"id":14},{"sys":24727},{"id":21,"type":12,"linkType":22},{"sys":24729},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24731,"metaTitle":405,"metaDescription":406,"mainTitle":24732,"subtitle":424,"heroImage":24747,"ctaButton":447,"ctaLink":448},[404],{"data":24733,"content":24734,"nodeType":74},{},[24735,24741],{"data":24736,"content":24737,"nodeType":78},{},[24738],{"data":24739,"marks":24740,"value":416,"nodeType":82},{},[],{"data":24742,"content":24743,"nodeType":87},{},[24744],{"data":24745,"marks":24746,"value":423,"nodeType":82},{},[],{"metadata":24748,"sys":24751,"fields":24756},{"tags":24749,"concepts":24750},[],[],{"space":24752,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24754,"publishedVersion":62,"revision":44,"locale":29},{"sys":24753},{"type":12,"linkType":13,"id":14},{"sys":24755},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24757},{"url":439,"details":24758,"fileName":445,"contentType":446},{"size":441,"image":24759},{"width":443,"height":444},{"sys":24761,"fields":24764},{"id":24762,"createdAt":24763},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":24765,"slug":24766,"articleIntro":-1,"category":24767},"Compte 6257 - Réceptions","compte-6257-receptions",[24768],{"metadata":24769,"sys":24772,"fields":24779},{"tags":24770,"concepts":24771},[],[],{"space":24773,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24775,"publishedVersion":395,"revision":62,"contentType":24777,"locale":29},{"sys":24774},{"type":12,"linkType":13,"id":14},{"sys":24776},{"id":21,"type":12,"linkType":22},{"sys":24778},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24780,"metaTitle":405,"metaDescription":406,"mainTitle":24781,"subtitle":424,"heroImage":24796,"ctaButton":447,"ctaLink":448},[404],{"data":24782,"content":24783,"nodeType":74},{},[24784,24790],{"data":24785,"content":24786,"nodeType":78},{},[24787],{"data":24788,"marks":24789,"value":416,"nodeType":82},{},[],{"data":24791,"content":24792,"nodeType":87},{},[24793],{"data":24794,"marks":24795,"value":423,"nodeType":82},{},[],{"metadata":24797,"sys":24800,"fields":24805},{"tags":24798,"concepts":24799},[],[],{"space":24801,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24803,"publishedVersion":62,"revision":44,"locale":29},{"sys":24802},{"type":12,"linkType":13,"id":14},{"sys":24804},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24806},{"url":439,"details":24807,"fileName":445,"contentType":446},{"size":441,"image":24808},{"width":443,"height":444},{"sys":24810,"fields":24813},{"id":24811,"createdAt":24812},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":24814,"slug":24815,"articleIntro":24814,"category":24816},"Compte 106 - Réserves","compte-106-reserves",[24817],{"metadata":24818,"sys":24821,"fields":24828},{"tags":24819,"concepts":24820},[],[],{"space":24822,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24824,"publishedVersion":395,"revision":62,"contentType":24826,"locale":29},{"sys":24823},{"type":12,"linkType":13,"id":14},{"sys":24825},{"id":21,"type":12,"linkType":22},{"sys":24827},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24829,"metaTitle":405,"metaDescription":406,"mainTitle":24830,"subtitle":424,"heroImage":24845,"ctaButton":447,"ctaLink":448},[404],{"data":24831,"content":24832,"nodeType":74},{},[24833,24839],{"data":24834,"content":24835,"nodeType":78},{},[24836],{"data":24837,"marks":24838,"value":416,"nodeType":82},{},[],{"data":24840,"content":24841,"nodeType":87},{},[24842],{"data":24843,"marks":24844,"value":423,"nodeType":82},{},[],{"metadata":24846,"sys":24849,"fields":24854},{"tags":24847,"concepts":24848},[],[],{"space":24850,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24852,"publishedVersion":62,"revision":44,"locale":29},{"sys":24851},{"type":12,"linkType":13,"id":14},{"sys":24853},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24855},{"url":439,"details":24856,"fileName":445,"contentType":446},{"size":441,"image":24857},{"width":443,"height":444},{"sys":24859,"fields":24862},{"id":24860,"createdAt":24861},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":24863,"slug":24864,"articleIntro":24863,"category":24865},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[24866],{"metadata":24867,"sys":24870,"fields":24877},{"tags":24868,"concepts":24869},[],[],{"space":24871,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24873,"publishedVersion":395,"revision":62,"contentType":24875,"locale":29},{"sys":24872},{"type":12,"linkType":13,"id":14},{"sys":24874},{"id":21,"type":12,"linkType":22},{"sys":24876},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24878,"metaTitle":405,"metaDescription":406,"mainTitle":24879,"subtitle":424,"heroImage":24894,"ctaButton":447,"ctaLink":448},[404],{"data":24880,"content":24881,"nodeType":74},{},[24882,24888],{"data":24883,"content":24884,"nodeType":78},{},[24885],{"data":24886,"marks":24887,"value":416,"nodeType":82},{},[],{"data":24889,"content":24890,"nodeType":87},{},[24891],{"data":24892,"marks":24893,"value":423,"nodeType":82},{},[],{"metadata":24895,"sys":24898,"fields":24903},{"tags":24896,"concepts":24897},[],[],{"space":24899,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24901,"publishedVersion":62,"revision":44,"locale":29},{"sys":24900},{"type":12,"linkType":13,"id":14},{"sys":24902},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24904},{"url":439,"details":24905,"fileName":445,"contentType":446},{"size":441,"image":24906},{"width":443,"height":444},{"sys":24908,"fields":24911},{"id":24909,"createdAt":24910},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":24912,"slug":24913,"articleIntro":24912,"category":24914},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[24915],{"metadata":24916,"sys":24919,"fields":24926},{"tags":24917,"concepts":24918},[],[],{"space":24920,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24922,"publishedVersion":395,"revision":62,"contentType":24924,"locale":29},{"sys":24921},{"type":12,"linkType":13,"id":14},{"sys":24923},{"id":21,"type":12,"linkType":22},{"sys":24925},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24927,"metaTitle":405,"metaDescription":406,"mainTitle":24928,"subtitle":424,"heroImage":24943,"ctaButton":447,"ctaLink":448},[404],{"data":24929,"content":24930,"nodeType":74},{},[24931,24937],{"data":24932,"content":24933,"nodeType":78},{},[24934],{"data":24935,"marks":24936,"value":416,"nodeType":82},{},[],{"data":24938,"content":24939,"nodeType":87},{},[24940],{"data":24941,"marks":24942,"value":423,"nodeType":82},{},[],{"metadata":24944,"sys":24947,"fields":24952},{"tags":24945,"concepts":24946},[],[],{"space":24948,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24950,"publishedVersion":62,"revision":44,"locale":29},{"sys":24949},{"type":12,"linkType":13,"id":14},{"sys":24951},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24953},{"url":439,"details":24954,"fileName":445,"contentType":446},{"size":441,"image":24955},{"width":443,"height":444},{"sys":24957,"fields":24960},{"id":24958,"createdAt":24959},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":24961,"slug":24962,"articleIntro":24961,"category":24963},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[24964],{"metadata":24965,"sys":24968,"fields":24975},{"tags":24966,"concepts":24967},[],[],{"space":24969,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24971,"publishedVersion":395,"revision":62,"contentType":24973,"locale":29},{"sys":24970},{"type":12,"linkType":13,"id":14},{"sys":24972},{"id":21,"type":12,"linkType":22},{"sys":24974},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24976,"metaTitle":405,"metaDescription":406,"mainTitle":24977,"subtitle":424,"heroImage":24992,"ctaButton":447,"ctaLink":448},[404],{"data":24978,"content":24979,"nodeType":74},{},[24980,24986],{"data":24981,"content":24982,"nodeType":78},{},[24983],{"data":24984,"marks":24985,"value":416,"nodeType":82},{},[],{"data":24987,"content":24988,"nodeType":87},{},[24989],{"data":24990,"marks":24991,"value":423,"nodeType":82},{},[],{"metadata":24993,"sys":24996,"fields":25001},{"tags":24994,"concepts":24995},[],[],{"space":24997,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24999,"publishedVersion":62,"revision":44,"locale":29},{"sys":24998},{"type":12,"linkType":13,"id":14},{"sys":25000},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25002},{"url":439,"details":25003,"fileName":445,"contentType":446},{"size":441,"image":25004},{"width":443,"height":444},{"sys":25006,"fields":25009},{"id":25007,"createdAt":25008},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":25010,"slug":25011,"articleIntro":-1,"category":25012},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[25013],{"metadata":25014,"sys":25017,"fields":25024},{"tags":25015,"concepts":25016},[],[],{"space":25018,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25020,"publishedVersion":395,"revision":62,"contentType":25022,"locale":29},{"sys":25019},{"type":12,"linkType":13,"id":14},{"sys":25021},{"id":21,"type":12,"linkType":22},{"sys":25023},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25025,"metaTitle":405,"metaDescription":406,"mainTitle":25026,"subtitle":424,"heroImage":25041,"ctaButton":447,"ctaLink":448},[404],{"data":25027,"content":25028,"nodeType":74},{},[25029,25035],{"data":25030,"content":25031,"nodeType":78},{},[25032],{"data":25033,"marks":25034,"value":416,"nodeType":82},{},[],{"data":25036,"content":25037,"nodeType":87},{},[25038],{"data":25039,"marks":25040,"value":423,"nodeType":82},{},[],{"metadata":25042,"sys":25045,"fields":25050},{"tags":25043,"concepts":25044},[],[],{"space":25046,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25048,"publishedVersion":62,"revision":44,"locale":29},{"sys":25047},{"type":12,"linkType":13,"id":14},{"sys":25049},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25051},{"url":439,"details":25052,"fileName":445,"contentType":446},{"size":441,"image":25053},{"width":443,"height":444},{"sys":25055,"fields":25058},{"id":25056,"createdAt":25057},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":25059,"slug":25060,"articleIntro":25059,"category":25061},"613 - Locations","compte-613-locations",[25062],{"metadata":25063,"sys":25066,"fields":25073},{"tags":25064,"concepts":25065},[],[],{"space":25067,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25069,"publishedVersion":395,"revision":62,"contentType":25071,"locale":29},{"sys":25068},{"type":12,"linkType":13,"id":14},{"sys":25070},{"id":21,"type":12,"linkType":22},{"sys":25072},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25074,"metaTitle":405,"metaDescription":406,"mainTitle":25075,"subtitle":424,"heroImage":25090,"ctaButton":447,"ctaLink":448},[404],{"data":25076,"content":25077,"nodeType":74},{},[25078,25084],{"data":25079,"content":25080,"nodeType":78},{},[25081],{"data":25082,"marks":25083,"value":416,"nodeType":82},{},[],{"data":25085,"content":25086,"nodeType":87},{},[25087],{"data":25088,"marks":25089,"value":423,"nodeType":82},{},[],{"metadata":25091,"sys":25094,"fields":25099},{"tags":25092,"concepts":25093},[],[],{"space":25095,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25097,"publishedVersion":62,"revision":44,"locale":29},{"sys":25096},{"type":12,"linkType":13,"id":14},{"sys":25098},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25100},{"url":439,"details":25101,"fileName":445,"contentType":446},{"size":441,"image":25102},{"width":443,"height":444},{"sys":25104,"fields":25107},{"id":25105,"createdAt":25106},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":25108,"slug":25109,"articleIntro":25108,"category":25110},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[25111],{"metadata":25112,"sys":25115,"fields":25122},{"tags":25113,"concepts":25114},[],[],{"space":25116,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25118,"publishedVersion":395,"revision":62,"contentType":25120,"locale":29},{"sys":25117},{"type":12,"linkType":13,"id":14},{"sys":25119},{"id":21,"type":12,"linkType":22},{"sys":25121},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25123,"metaTitle":405,"metaDescription":406,"mainTitle":25124,"subtitle":424,"heroImage":25139,"ctaButton":447,"ctaLink":448},[404],{"data":25125,"content":25126,"nodeType":74},{},[25127,25133],{"data":25128,"content":25129,"nodeType":78},{},[25130],{"data":25131,"marks":25132,"value":416,"nodeType":82},{},[],{"data":25134,"content":25135,"nodeType":87},{},[25136],{"data":25137,"marks":25138,"value":423,"nodeType":82},{},[],{"metadata":25140,"sys":25143,"fields":25148},{"tags":25141,"concepts":25142},[],[],{"space":25144,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25146,"publishedVersion":62,"revision":44,"locale":29},{"sys":25145},{"type":12,"linkType":13,"id":14},{"sys":25147},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25149},{"url":439,"details":25150,"fileName":445,"contentType":446},{"size":441,"image":25151},{"width":443,"height":444},{"sys":25153,"fields":25156},{"id":25154,"createdAt":25155},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":25157,"slug":25158,"articleIntro":25157,"category":25159},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[25160],{"metadata":25161,"sys":25164,"fields":25171},{"tags":25162,"concepts":25163},[],[],{"space":25165,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25167,"publishedVersion":395,"revision":62,"contentType":25169,"locale":29},{"sys":25166},{"type":12,"linkType":13,"id":14},{"sys":25168},{"id":21,"type":12,"linkType":22},{"sys":25170},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25172,"metaTitle":405,"metaDescription":406,"mainTitle":25173,"subtitle":424,"heroImage":25188,"ctaButton":447,"ctaLink":448},[404],{"data":25174,"content":25175,"nodeType":74},{},[25176,25182],{"data":25177,"content":25178,"nodeType":78},{},[25179],{"data":25180,"marks":25181,"value":416,"nodeType":82},{},[],{"data":25183,"content":25184,"nodeType":87},{},[25185],{"data":25186,"marks":25187,"value":423,"nodeType":82},{},[],{"metadata":25189,"sys":25192,"fields":25197},{"tags":25190,"concepts":25191},[],[],{"space":25193,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25195,"publishedVersion":62,"revision":44,"locale":29},{"sys":25194},{"type":12,"linkType":13,"id":14},{"sys":25196},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25198},{"url":439,"details":25199,"fileName":445,"contentType":446},{"size":441,"image":25200},{"width":443,"height":444},{"sys":25202,"fields":25205},{"id":25203,"createdAt":25204},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":25206,"slug":25207,"articleIntro":25206,"category":25208},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[25209],{"metadata":25210,"sys":25213,"fields":25220},{"tags":25211,"concepts":25212},[],[],{"space":25214,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25216,"publishedVersion":395,"revision":62,"contentType":25218,"locale":29},{"sys":25215},{"type":12,"linkType":13,"id":14},{"sys":25217},{"id":21,"type":12,"linkType":22},{"sys":25219},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25221,"metaTitle":405,"metaDescription":406,"mainTitle":25222,"subtitle":424,"heroImage":25237,"ctaButton":447,"ctaLink":448},[404],{"data":25223,"content":25224,"nodeType":74},{},[25225,25231],{"data":25226,"content":25227,"nodeType":78},{},[25228],{"data":25229,"marks":25230,"value":416,"nodeType":82},{},[],{"data":25232,"content":25233,"nodeType":87},{},[25234],{"data":25235,"marks":25236,"value":423,"nodeType":82},{},[],{"metadata":25238,"sys":25241,"fields":25246},{"tags":25239,"concepts":25240},[],[],{"space":25242,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25244,"publishedVersion":62,"revision":44,"locale":29},{"sys":25243},{"type":12,"linkType":13,"id":14},{"sys":25245},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25247},{"url":439,"details":25248,"fileName":445,"contentType":446},{"size":441,"image":25249},{"width":443,"height":444},{"sys":25251,"fields":25254},{"id":25252,"createdAt":25253},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":25255,"slug":25256,"articleIntro":25255,"category":25257},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[25258],{"metadata":25259,"sys":25262,"fields":25269},{"tags":25260,"concepts":25261},[],[],{"space":25263,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25265,"publishedVersion":395,"revision":62,"contentType":25267,"locale":29},{"sys":25264},{"type":12,"linkType":13,"id":14},{"sys":25266},{"id":21,"type":12,"linkType":22},{"sys":25268},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25270,"metaTitle":405,"metaDescription":406,"mainTitle":25271,"subtitle":424,"heroImage":25286,"ctaButton":447,"ctaLink":448},[404],{"data":25272,"content":25273,"nodeType":74},{},[25274,25280],{"data":25275,"content":25276,"nodeType":78},{},[25277],{"data":25278,"marks":25279,"value":416,"nodeType":82},{},[],{"data":25281,"content":25282,"nodeType":87},{},[25283],{"data":25284,"marks":25285,"value":423,"nodeType":82},{},[],{"metadata":25287,"sys":25290,"fields":25295},{"tags":25288,"concepts":25289},[],[],{"space":25291,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25293,"publishedVersion":62,"revision":44,"locale":29},{"sys":25292},{"type":12,"linkType":13,"id":14},{"sys":25294},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25296},{"url":439,"details":25297,"fileName":445,"contentType":446},{"size":441,"image":25298},{"width":443,"height":444},{"sys":25300,"fields":25303},{"id":25301,"createdAt":25302},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":25304,"slug":25305,"articleIntro":25304,"category":25306},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[25307],{"metadata":25308,"sys":25311,"fields":25318},{"tags":25309,"concepts":25310},[],[],{"space":25312,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25314,"publishedVersion":395,"revision":62,"contentType":25316,"locale":29},{"sys":25313},{"type":12,"linkType":13,"id":14},{"sys":25315},{"id":21,"type":12,"linkType":22},{"sys":25317},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25319,"metaTitle":405,"metaDescription":406,"mainTitle":25320,"subtitle":424,"heroImage":25335,"ctaButton":447,"ctaLink":448},[404],{"data":25321,"content":25322,"nodeType":74},{},[25323,25329],{"data":25324,"content":25325,"nodeType":78},{},[25326],{"data":25327,"marks":25328,"value":416,"nodeType":82},{},[],{"data":25330,"content":25331,"nodeType":87},{},[25332],{"data":25333,"marks":25334,"value":423,"nodeType":82},{},[],{"metadata":25336,"sys":25339,"fields":25344},{"tags":25337,"concepts":25338},[],[],{"space":25340,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25342,"publishedVersion":62,"revision":44,"locale":29},{"sys":25341},{"type":12,"linkType":13,"id":14},{"sys":25343},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25345},{"url":439,"details":25346,"fileName":445,"contentType":446},{"size":441,"image":25347},{"width":443,"height":444},{"sys":25349,"fields":25352},{"id":25350,"createdAt":25351},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":25353,"slug":25354,"articleIntro":-1,"category":25355},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[25356],{"metadata":25357,"sys":25360,"fields":25367},{"tags":25358,"concepts":25359},[],[],{"space":25361,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25363,"publishedVersion":395,"revision":62,"contentType":25365,"locale":29},{"sys":25362},{"type":12,"linkType":13,"id":14},{"sys":25364},{"id":21,"type":12,"linkType":22},{"sys":25366},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25368,"metaTitle":405,"metaDescription":406,"mainTitle":25369,"subtitle":424,"heroImage":25384,"ctaButton":447,"ctaLink":448},[404],{"data":25370,"content":25371,"nodeType":74},{},[25372,25378],{"data":25373,"content":25374,"nodeType":78},{},[25375],{"data":25376,"marks":25377,"value":416,"nodeType":82},{},[],{"data":25379,"content":25380,"nodeType":87},{},[25381],{"data":25382,"marks":25383,"value":423,"nodeType":82},{},[],{"metadata":25385,"sys":25388,"fields":25393},{"tags":25386,"concepts":25387},[],[],{"space":25389,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25391,"publishedVersion":62,"revision":44,"locale":29},{"sys":25390},{"type":12,"linkType":13,"id":14},{"sys":25392},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25394},{"url":439,"details":25395,"fileName":445,"contentType":446},{"size":441,"image":25396},{"width":443,"height":444},{"sys":25398,"fields":25401},{"id":25399,"createdAt":25400},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":25402,"slug":25403,"articleIntro":-1,"category":25404},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[25405],{"metadata":25406,"sys":25409,"fields":25416},{"tags":25407,"concepts":25408},[],[],{"space":25410,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25412,"publishedVersion":395,"revision":62,"contentType":25414,"locale":29},{"sys":25411},{"type":12,"linkType":13,"id":14},{"sys":25413},{"id":21,"type":12,"linkType":22},{"sys":25415},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25417,"metaTitle":405,"metaDescription":406,"mainTitle":25418,"subtitle":424,"heroImage":25433,"ctaButton":447,"ctaLink":448},[404],{"data":25419,"content":25420,"nodeType":74},{},[25421,25427],{"data":25422,"content":25423,"nodeType":78},{},[25424],{"data":25425,"marks":25426,"value":416,"nodeType":82},{},[],{"data":25428,"content":25429,"nodeType":87},{},[25430],{"data":25431,"marks":25432,"value":423,"nodeType":82},{},[],{"metadata":25434,"sys":25437,"fields":25442},{"tags":25435,"concepts":25436},[],[],{"space":25438,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25440,"publishedVersion":62,"revision":44,"locale":29},{"sys":25439},{"type":12,"linkType":13,"id":14},{"sys":25441},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25443},{"url":439,"details":25444,"fileName":445,"contentType":446},{"size":441,"image":25445},{"width":443,"height":444},{"sys":25447,"fields":25450},{"id":25448,"createdAt":25449},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":25451,"slug":25452,"articleIntro":25453,"category":25454},"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",[25455],{"metadata":25456,"sys":25459,"fields":25466},{"tags":25457,"concepts":25458},[],[],{"space":25460,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25462,"publishedVersion":395,"revision":62,"contentType":25464,"locale":29},{"sys":25461},{"type":12,"linkType":13,"id":14},{"sys":25463},{"id":21,"type":12,"linkType":22},{"sys":25465},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25467,"metaTitle":405,"metaDescription":406,"mainTitle":25468,"subtitle":424,"heroImage":25483,"ctaButton":447,"ctaLink":448},[404],{"data":25469,"content":25470,"nodeType":74},{},[25471,25477],{"data":25472,"content":25473,"nodeType":78},{},[25474],{"data":25475,"marks":25476,"value":416,"nodeType":82},{},[],{"data":25478,"content":25479,"nodeType":87},{},[25480],{"data":25481,"marks":25482,"value":423,"nodeType":82},{},[],{"metadata":25484,"sys":25487,"fields":25492},{"tags":25485,"concepts":25486},[],[],{"space":25488,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25490,"publishedVersion":62,"revision":44,"locale":29},{"sys":25489},{"type":12,"linkType":13,"id":14},{"sys":25491},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25493},{"url":439,"details":25494,"fileName":445,"contentType":446},{"size":441,"image":25495},{"width":443,"height":444},{"sys":25497,"fields":25500},{"id":25498,"createdAt":25499},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":25501,"slug":25502,"articleIntro":25501,"category":25503},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[25504],{"metadata":25505,"sys":25508,"fields":25515},{"tags":25506,"concepts":25507},[],[],{"space":25509,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25511,"publishedVersion":395,"revision":62,"contentType":25513,"locale":29},{"sys":25510},{"type":12,"linkType":13,"id":14},{"sys":25512},{"id":21,"type":12,"linkType":22},{"sys":25514},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25516,"metaTitle":405,"metaDescription":406,"mainTitle":25517,"subtitle":424,"heroImage":25532,"ctaButton":447,"ctaLink":448},[404],{"data":25518,"content":25519,"nodeType":74},{},[25520,25526],{"data":25521,"content":25522,"nodeType":78},{},[25523],{"data":25524,"marks":25525,"value":416,"nodeType":82},{},[],{"data":25527,"content":25528,"nodeType":87},{},[25529],{"data":25530,"marks":25531,"value":423,"nodeType":82},{},[],{"metadata":25533,"sys":25536,"fields":25541},{"tags":25534,"concepts":25535},[],[],{"space":25537,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25539,"publishedVersion":62,"revision":44,"locale":29},{"sys":25538},{"type":12,"linkType":13,"id":14},{"sys":25540},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25542},{"url":439,"details":25543,"fileName":445,"contentType":446},{"size":441,"image":25544},{"width":443,"height":444},{"sys":25546,"fields":25549},{"id":25547,"createdAt":25548},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":25550,"slug":25551,"articleIntro":25550,"category":25552},"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",[25553],{"metadata":25554,"sys":25557,"fields":25564},{"tags":25555,"concepts":25556},[],[],{"space":25558,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25560,"publishedVersion":395,"revision":62,"contentType":25562,"locale":29},{"sys":25559},{"type":12,"linkType":13,"id":14},{"sys":25561},{"id":21,"type":12,"linkType":22},{"sys":25563},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25565,"metaTitle":405,"metaDescription":406,"mainTitle":25566,"subtitle":424,"heroImage":25581,"ctaButton":447,"ctaLink":448},[404],{"data":25567,"content":25568,"nodeType":74},{},[25569,25575],{"data":25570,"content":25571,"nodeType":78},{},[25572],{"data":25573,"marks":25574,"value":416,"nodeType":82},{},[],{"data":25576,"content":25577,"nodeType":87},{},[25578],{"data":25579,"marks":25580,"value":423,"nodeType":82},{},[],{"metadata":25582,"sys":25585,"fields":25590},{"tags":25583,"concepts":25584},[],[],{"space":25586,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25588,"publishedVersion":62,"revision":44,"locale":29},{"sys":25587},{"type":12,"linkType":13,"id":14},{"sys":25589},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25591},{"url":439,"details":25592,"fileName":445,"contentType":446},{"size":441,"image":25593},{"width":443,"height":444},{"sys":25595,"fields":25598},{"id":25596,"createdAt":25597},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":25599,"slug":25600,"articleIntro":25599,"category":25601},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[25602],{"metadata":25603,"sys":25606,"fields":25613},{"tags":25604,"concepts":25605},[],[],{"space":25607,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25609,"publishedVersion":395,"revision":62,"contentType":25611,"locale":29},{"sys":25608},{"type":12,"linkType":13,"id":14},{"sys":25610},{"id":21,"type":12,"linkType":22},{"sys":25612},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25614,"metaTitle":405,"metaDescription":406,"mainTitle":25615,"subtitle":424,"heroImage":25630,"ctaButton":447,"ctaLink":448},[404],{"data":25616,"content":25617,"nodeType":74},{},[25618,25624],{"data":25619,"content":25620,"nodeType":78},{},[25621],{"data":25622,"marks":25623,"value":416,"nodeType":82},{},[],{"data":25625,"content":25626,"nodeType":87},{},[25627],{"data":25628,"marks":25629,"value":423,"nodeType":82},{},[],{"metadata":25631,"sys":25634,"fields":25639},{"tags":25632,"concepts":25633},[],[],{"space":25635,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25637,"publishedVersion":62,"revision":44,"locale":29},{"sys":25636},{"type":12,"linkType":13,"id":14},{"sys":25638},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25640},{"url":439,"details":25641,"fileName":445,"contentType":446},{"size":441,"image":25642},{"width":443,"height":444},{"sys":25644,"fields":25647},{"id":25645,"createdAt":25646},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":25648,"slug":25649,"articleIntro":25648,"category":25650},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[25651],{"metadata":25652,"sys":25655,"fields":25662},{"tags":25653,"concepts":25654},[],[],{"space":25656,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25658,"publishedVersion":395,"revision":62,"contentType":25660,"locale":29},{"sys":25657},{"type":12,"linkType":13,"id":14},{"sys":25659},{"id":21,"type":12,"linkType":22},{"sys":25661},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25663,"metaTitle":405,"metaDescription":406,"mainTitle":25664,"subtitle":424,"heroImage":25679,"ctaButton":447,"ctaLink":448},[404],{"data":25665,"content":25666,"nodeType":74},{},[25667,25673],{"data":25668,"content":25669,"nodeType":78},{},[25670],{"data":25671,"marks":25672,"value":416,"nodeType":82},{},[],{"data":25674,"content":25675,"nodeType":87},{},[25676],{"data":25677,"marks":25678,"value":423,"nodeType":82},{},[],{"metadata":25680,"sys":25683,"fields":25688},{"tags":25681,"concepts":25682},[],[],{"space":25684,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25686,"publishedVersion":62,"revision":44,"locale":29},{"sys":25685},{"type":12,"linkType":13,"id":14},{"sys":25687},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25689},{"url":439,"details":25690,"fileName":445,"contentType":446},{"size":441,"image":25691},{"width":443,"height":444},{"sys":25693,"fields":25696},{"id":25694,"createdAt":25695},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":25697,"slug":25698,"articleIntro":25699,"category":25700},"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.",[25701],{"metadata":25702,"sys":25705,"fields":25712},{"tags":25703,"concepts":25704},[],[],{"space":25706,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25708,"publishedVersion":395,"revision":62,"contentType":25710,"locale":29},{"sys":25707},{"type":12,"linkType":13,"id":14},{"sys":25709},{"id":21,"type":12,"linkType":22},{"sys":25711},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25713,"metaTitle":405,"metaDescription":406,"mainTitle":25714,"subtitle":424,"heroImage":25729,"ctaButton":447,"ctaLink":448},[404],{"data":25715,"content":25716,"nodeType":74},{},[25717,25723],{"data":25718,"content":25719,"nodeType":78},{},[25720],{"data":25721,"marks":25722,"value":416,"nodeType":82},{},[],{"data":25724,"content":25725,"nodeType":87},{},[25726],{"data":25727,"marks":25728,"value":423,"nodeType":82},{},[],{"metadata":25730,"sys":25733,"fields":25738},{"tags":25731,"concepts":25732},[],[],{"space":25734,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25736,"publishedVersion":62,"revision":44,"locale":29},{"sys":25735},{"type":12,"linkType":13,"id":14},{"sys":25737},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25739},{"url":439,"details":25740,"fileName":445,"contentType":446},{"size":441,"image":25741},{"width":443,"height":444},{"sys":25743,"fields":25746},{"id":25744,"createdAt":25745},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":25747,"slug":25748,"articleIntro":25747,"category":25749},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[25750],{"metadata":25751,"sys":25754,"fields":25761},{"tags":25752,"concepts":25753},[],[],{"space":25755,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25757,"publishedVersion":395,"revision":62,"contentType":25759,"locale":29},{"sys":25756},{"type":12,"linkType":13,"id":14},{"sys":25758},{"id":21,"type":12,"linkType":22},{"sys":25760},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25762,"metaTitle":405,"metaDescription":406,"mainTitle":25763,"subtitle":424,"heroImage":25778,"ctaButton":447,"ctaLink":448},[404],{"data":25764,"content":25765,"nodeType":74},{},[25766,25772],{"data":25767,"content":25768,"nodeType":78},{},[25769],{"data":25770,"marks":25771,"value":416,"nodeType":82},{},[],{"data":25773,"content":25774,"nodeType":87},{},[25775],{"data":25776,"marks":25777,"value":423,"nodeType":82},{},[],{"metadata":25779,"sys":25782,"fields":25787},{"tags":25780,"concepts":25781},[],[],{"space":25783,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25785,"publishedVersion":62,"revision":44,"locale":29},{"sys":25784},{"type":12,"linkType":13,"id":14},{"sys":25786},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25788},{"url":439,"details":25789,"fileName":445,"contentType":446},{"size":441,"image":25790},{"width":443,"height":444},{"sys":25792,"fields":25795},{"id":25793,"createdAt":25794},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":25796,"slug":25797,"articleIntro":-1,"category":25798},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[25799],{"metadata":25800,"sys":25803,"fields":25810},{"tags":25801,"concepts":25802},[],[],{"space":25804,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25806,"publishedVersion":395,"revision":62,"contentType":25808,"locale":29},{"sys":25805},{"type":12,"linkType":13,"id":14},{"sys":25807},{"id":21,"type":12,"linkType":22},{"sys":25809},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25811,"metaTitle":405,"metaDescription":406,"mainTitle":25812,"subtitle":424,"heroImage":25827,"ctaButton":447,"ctaLink":448},[404],{"data":25813,"content":25814,"nodeType":74},{},[25815,25821],{"data":25816,"content":25817,"nodeType":78},{},[25818],{"data":25819,"marks":25820,"value":416,"nodeType":82},{},[],{"data":25822,"content":25823,"nodeType":87},{},[25824],{"data":25825,"marks":25826,"value":423,"nodeType":82},{},[],{"metadata":25828,"sys":25831,"fields":25836},{"tags":25829,"concepts":25830},[],[],{"space":25832,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25834,"publishedVersion":62,"revision":44,"locale":29},{"sys":25833},{"type":12,"linkType":13,"id":14},{"sys":25835},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25837},{"url":439,"details":25838,"fileName":445,"contentType":446},{"size":441,"image":25839},{"width":443,"height":444},{"sys":25841,"fields":25844},{"id":25842,"createdAt":25843},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":25845,"slug":25846,"articleIntro":25845,"category":25847},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[25848],{"metadata":25849,"sys":25852,"fields":25859},{"tags":25850,"concepts":25851},[],[],{"space":25853,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25855,"publishedVersion":395,"revision":62,"contentType":25857,"locale":29},{"sys":25854},{"type":12,"linkType":13,"id":14},{"sys":25856},{"id":21,"type":12,"linkType":22},{"sys":25858},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25860,"metaTitle":405,"metaDescription":406,"mainTitle":25861,"subtitle":424,"heroImage":25876,"ctaButton":447,"ctaLink":448},[404],{"data":25862,"content":25863,"nodeType":74},{},[25864,25870],{"data":25865,"content":25866,"nodeType":78},{},[25867],{"data":25868,"marks":25869,"value":416,"nodeType":82},{},[],{"data":25871,"content":25872,"nodeType":87},{},[25873],{"data":25874,"marks":25875,"value":423,"nodeType":82},{},[],{"metadata":25877,"sys":25880,"fields":25885},{"tags":25878,"concepts":25879},[],[],{"space":25881,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25883,"publishedVersion":62,"revision":44,"locale":29},{"sys":25882},{"type":12,"linkType":13,"id":14},{"sys":25884},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25886},{"url":439,"details":25887,"fileName":445,"contentType":446},{"size":441,"image":25888},{"width":443,"height":444},{"sys":25890,"fields":25893},{"id":25891,"createdAt":25892},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":25894,"slug":25895,"articleIntro":25894,"category":25896},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[25897],{"metadata":25898,"sys":25901,"fields":25908},{"tags":25899,"concepts":25900},[],[],{"space":25902,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25904,"publishedVersion":395,"revision":62,"contentType":25906,"locale":29},{"sys":25903},{"type":12,"linkType":13,"id":14},{"sys":25905},{"id":21,"type":12,"linkType":22},{"sys":25907},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25909,"metaTitle":405,"metaDescription":406,"mainTitle":25910,"subtitle":424,"heroImage":25925,"ctaButton":447,"ctaLink":448},[404],{"data":25911,"content":25912,"nodeType":74},{},[25913,25919],{"data":25914,"content":25915,"nodeType":78},{},[25916],{"data":25917,"marks":25918,"value":416,"nodeType":82},{},[],{"data":25920,"content":25921,"nodeType":87},{},[25922],{"data":25923,"marks":25924,"value":423,"nodeType":82},{},[],{"metadata":25926,"sys":25929,"fields":25934},{"tags":25927,"concepts":25928},[],[],{"space":25930,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25932,"publishedVersion":62,"revision":44,"locale":29},{"sys":25931},{"type":12,"linkType":13,"id":14},{"sys":25933},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25935},{"url":439,"details":25936,"fileName":445,"contentType":446},{"size":441,"image":25937},{"width":443,"height":444},{"sys":25939,"fields":25942},{"id":25940,"createdAt":25941},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":25943,"slug":25944,"articleIntro":25943,"category":25945},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[25946],{"metadata":25947,"sys":25950,"fields":25957},{"tags":25948,"concepts":25949},[],[],{"space":25951,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25953,"publishedVersion":395,"revision":62,"contentType":25955,"locale":29},{"sys":25952},{"type":12,"linkType":13,"id":14},{"sys":25954},{"id":21,"type":12,"linkType":22},{"sys":25956},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25958,"metaTitle":405,"metaDescription":406,"mainTitle":25959,"subtitle":424,"heroImage":25974,"ctaButton":447,"ctaLink":448},[404],{"data":25960,"content":25961,"nodeType":74},{},[25962,25968],{"data":25963,"content":25964,"nodeType":78},{},[25965],{"data":25966,"marks":25967,"value":416,"nodeType":82},{},[],{"data":25969,"content":25970,"nodeType":87},{},[25971],{"data":25972,"marks":25973,"value":423,"nodeType":82},{},[],{"metadata":25975,"sys":25978,"fields":25983},{"tags":25976,"concepts":25977},[],[],{"space":25979,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25981,"publishedVersion":62,"revision":44,"locale":29},{"sys":25980},{"type":12,"linkType":13,"id":14},{"sys":25982},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25984},{"url":439,"details":25985,"fileName":445,"contentType":446},{"size":441,"image":25986},{"width":443,"height":444},{"sys":25988,"fields":25991},{"id":25989,"createdAt":25990},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":25992,"slug":25993,"articleIntro":-1,"category":25994},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[25995],{"metadata":25996,"sys":25999,"fields":26006},{"tags":25997,"concepts":25998},[],[],{"space":26000,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26002,"publishedVersion":395,"revision":62,"contentType":26004,"locale":29},{"sys":26001},{"type":12,"linkType":13,"id":14},{"sys":26003},{"id":21,"type":12,"linkType":22},{"sys":26005},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26007,"metaTitle":405,"metaDescription":406,"mainTitle":26008,"subtitle":424,"heroImage":26023,"ctaButton":447,"ctaLink":448},[404],{"data":26009,"content":26010,"nodeType":74},{},[26011,26017],{"data":26012,"content":26013,"nodeType":78},{},[26014],{"data":26015,"marks":26016,"value":416,"nodeType":82},{},[],{"data":26018,"content":26019,"nodeType":87},{},[26020],{"data":26021,"marks":26022,"value":423,"nodeType":82},{},[],{"metadata":26024,"sys":26027,"fields":26032},{"tags":26025,"concepts":26026},[],[],{"space":26028,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26030,"publishedVersion":62,"revision":44,"locale":29},{"sys":26029},{"type":12,"linkType":13,"id":14},{"sys":26031},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26033},{"url":439,"details":26034,"fileName":445,"contentType":446},{"size":441,"image":26035},{"width":443,"height":444},{"sys":26037,"fields":26040},{"id":26038,"createdAt":26039},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":26041,"slug":26042,"articleIntro":26041,"category":26043},"Compte 503 - Actions","compte-503-actions",[26044],{"metadata":26045,"sys":26048,"fields":26055},{"tags":26046,"concepts":26047},[],[],{"space":26049,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26051,"publishedVersion":395,"revision":62,"contentType":26053,"locale":29},{"sys":26050},{"type":12,"linkType":13,"id":14},{"sys":26052},{"id":21,"type":12,"linkType":22},{"sys":26054},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26056,"metaTitle":405,"metaDescription":406,"mainTitle":26057,"subtitle":424,"heroImage":26072,"ctaButton":447,"ctaLink":448},[404],{"data":26058,"content":26059,"nodeType":74},{},[26060,26066],{"data":26061,"content":26062,"nodeType":78},{},[26063],{"data":26064,"marks":26065,"value":416,"nodeType":82},{},[],{"data":26067,"content":26068,"nodeType":87},{},[26069],{"data":26070,"marks":26071,"value":423,"nodeType":82},{},[],{"metadata":26073,"sys":26076,"fields":26081},{"tags":26074,"concepts":26075},[],[],{"space":26077,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26079,"publishedVersion":62,"revision":44,"locale":29},{"sys":26078},{"type":12,"linkType":13,"id":14},{"sys":26080},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26082},{"url":439,"details":26083,"fileName":445,"contentType":446},{"size":441,"image":26084},{"width":443,"height":444},{"sys":26086,"fields":26089},{"id":26087,"createdAt":26088},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":26090,"slug":26091,"articleIntro":26090,"category":26092},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[26093],{"metadata":26094,"sys":26097,"fields":26104},{"tags":26095,"concepts":26096},[],[],{"space":26098,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26100,"publishedVersion":395,"revision":62,"contentType":26102,"locale":29},{"sys":26099},{"type":12,"linkType":13,"id":14},{"sys":26101},{"id":21,"type":12,"linkType":22},{"sys":26103},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26105,"metaTitle":405,"metaDescription":406,"mainTitle":26106,"subtitle":424,"heroImage":26121,"ctaButton":447,"ctaLink":448},[404],{"data":26107,"content":26108,"nodeType":74},{},[26109,26115],{"data":26110,"content":26111,"nodeType":78},{},[26112],{"data":26113,"marks":26114,"value":416,"nodeType":82},{},[],{"data":26116,"content":26117,"nodeType":87},{},[26118],{"data":26119,"marks":26120,"value":423,"nodeType":82},{},[],{"metadata":26122,"sys":26125,"fields":26130},{"tags":26123,"concepts":26124},[],[],{"space":26126,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26128,"publishedVersion":62,"revision":44,"locale":29},{"sys":26127},{"type":12,"linkType":13,"id":14},{"sys":26129},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26131},{"url":439,"details":26132,"fileName":445,"contentType":446},{"size":441,"image":26133},{"width":443,"height":444},{"sys":26135,"fields":26138},{"id":26136,"createdAt":26137},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":26139,"slug":26140,"articleIntro":-1,"category":26141},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[26142],{"metadata":26143,"sys":26146,"fields":26153},{"tags":26144,"concepts":26145},[],[],{"space":26147,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26149,"publishedVersion":395,"revision":62,"contentType":26151,"locale":29},{"sys":26148},{"type":12,"linkType":13,"id":14},{"sys":26150},{"id":21,"type":12,"linkType":22},{"sys":26152},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26154,"metaTitle":405,"metaDescription":406,"mainTitle":26155,"subtitle":424,"heroImage":26170,"ctaButton":447,"ctaLink":448},[404],{"data":26156,"content":26157,"nodeType":74},{},[26158,26164],{"data":26159,"content":26160,"nodeType":78},{},[26161],{"data":26162,"marks":26163,"value":416,"nodeType":82},{},[],{"data":26165,"content":26166,"nodeType":87},{},[26167],{"data":26168,"marks":26169,"value":423,"nodeType":82},{},[],{"metadata":26171,"sys":26174,"fields":26179},{"tags":26172,"concepts":26173},[],[],{"space":26175,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26177,"publishedVersion":62,"revision":44,"locale":29},{"sys":26176},{"type":12,"linkType":13,"id":14},{"sys":26178},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26180},{"url":439,"details":26181,"fileName":445,"contentType":446},{"size":441,"image":26182},{"width":443,"height":444},{"sys":26184,"fields":26187},{"id":26185,"createdAt":26186},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":26188,"slug":26189,"articleIntro":26188,"category":26190},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[26191],{"metadata":26192,"sys":26195,"fields":26202},{"tags":26193,"concepts":26194},[],[],{"space":26196,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26198,"publishedVersion":395,"revision":62,"contentType":26200,"locale":29},{"sys":26197},{"type":12,"linkType":13,"id":14},{"sys":26199},{"id":21,"type":12,"linkType":22},{"sys":26201},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26203,"metaTitle":405,"metaDescription":406,"mainTitle":26204,"subtitle":424,"heroImage":26219,"ctaButton":447,"ctaLink":448},[404],{"data":26205,"content":26206,"nodeType":74},{},[26207,26213],{"data":26208,"content":26209,"nodeType":78},{},[26210],{"data":26211,"marks":26212,"value":416,"nodeType":82},{},[],{"data":26214,"content":26215,"nodeType":87},{},[26216],{"data":26217,"marks":26218,"value":423,"nodeType":82},{},[],{"metadata":26220,"sys":26223,"fields":26228},{"tags":26221,"concepts":26222},[],[],{"space":26224,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26226,"publishedVersion":62,"revision":44,"locale":29},{"sys":26225},{"type":12,"linkType":13,"id":14},{"sys":26227},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26229},{"url":439,"details":26230,"fileName":445,"contentType":446},{"size":441,"image":26231},{"width":443,"height":444},{"sys":26233,"fields":26236},{"id":26234,"createdAt":26235},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":26237,"slug":26238,"articleIntro":-1,"category":26239},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[26240],{"metadata":26241,"sys":26244,"fields":26251},{"tags":26242,"concepts":26243},[],[],{"space":26245,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26247,"publishedVersion":395,"revision":62,"contentType":26249,"locale":29},{"sys":26246},{"type":12,"linkType":13,"id":14},{"sys":26248},{"id":21,"type":12,"linkType":22},{"sys":26250},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26252,"metaTitle":405,"metaDescription":406,"mainTitle":26253,"subtitle":424,"heroImage":26268,"ctaButton":447,"ctaLink":448},[404],{"data":26254,"content":26255,"nodeType":74},{},[26256,26262],{"data":26257,"content":26258,"nodeType":78},{},[26259],{"data":26260,"marks":26261,"value":416,"nodeType":82},{},[],{"data":26263,"content":26264,"nodeType":87},{},[26265],{"data":26266,"marks":26267,"value":423,"nodeType":82},{},[],{"metadata":26269,"sys":26272,"fields":26277},{"tags":26270,"concepts":26271},[],[],{"space":26273,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26275,"publishedVersion":62,"revision":44,"locale":29},{"sys":26274},{"type":12,"linkType":13,"id":14},{"sys":26276},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26278},{"url":439,"details":26279,"fileName":445,"contentType":446},{"size":441,"image":26280},{"width":443,"height":444},{"sys":26282,"fields":26285},{"id":26283,"createdAt":26284},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":26286,"slug":26287,"articleIntro":-1,"category":26288},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[26289],{"metadata":26290,"sys":26293,"fields":26300},{"tags":26291,"concepts":26292},[],[],{"space":26294,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26296,"publishedVersion":395,"revision":62,"contentType":26298,"locale":29},{"sys":26295},{"type":12,"linkType":13,"id":14},{"sys":26297},{"id":21,"type":12,"linkType":22},{"sys":26299},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26301,"metaTitle":405,"metaDescription":406,"mainTitle":26302,"subtitle":424,"heroImage":26317,"ctaButton":447,"ctaLink":448},[404],{"data":26303,"content":26304,"nodeType":74},{},[26305,26311],{"data":26306,"content":26307,"nodeType":78},{},[26308],{"data":26309,"marks":26310,"value":416,"nodeType":82},{},[],{"data":26312,"content":26313,"nodeType":87},{},[26314],{"data":26315,"marks":26316,"value":423,"nodeType":82},{},[],{"metadata":26318,"sys":26321,"fields":26326},{"tags":26319,"concepts":26320},[],[],{"space":26322,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26324,"publishedVersion":62,"revision":44,"locale":29},{"sys":26323},{"type":12,"linkType":13,"id":14},{"sys":26325},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26327},{"url":439,"details":26328,"fileName":445,"contentType":446},{"size":441,"image":26329},{"width":443,"height":444},{"sys":26331,"fields":26334},{"id":26332,"createdAt":26333},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":26335,"slug":26336,"articleIntro":26335,"category":26337},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[26338],{"metadata":26339,"sys":26342,"fields":26349},{"tags":26340,"concepts":26341},[],[],{"space":26343,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26345,"publishedVersion":395,"revision":62,"contentType":26347,"locale":29},{"sys":26344},{"type":12,"linkType":13,"id":14},{"sys":26346},{"id":21,"type":12,"linkType":22},{"sys":26348},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26350,"metaTitle":405,"metaDescription":406,"mainTitle":26351,"subtitle":424,"heroImage":26366,"ctaButton":447,"ctaLink":448},[404],{"data":26352,"content":26353,"nodeType":74},{},[26354,26360],{"data":26355,"content":26356,"nodeType":78},{},[26357],{"data":26358,"marks":26359,"value":416,"nodeType":82},{},[],{"data":26361,"content":26362,"nodeType":87},{},[26363],{"data":26364,"marks":26365,"value":423,"nodeType":82},{},[],{"metadata":26367,"sys":26370,"fields":26375},{"tags":26368,"concepts":26369},[],[],{"space":26371,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26373,"publishedVersion":62,"revision":44,"locale":29},{"sys":26372},{"type":12,"linkType":13,"id":14},{"sys":26374},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26376},{"url":439,"details":26377,"fileName":445,"contentType":446},{"size":441,"image":26378},{"width":443,"height":444},{"sys":26380,"fields":26383},{"id":26381,"createdAt":26382},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":26384,"slug":26385,"articleIntro":26384,"category":26386},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[26387],{"metadata":26388,"sys":26391,"fields":26398},{"tags":26389,"concepts":26390},[],[],{"space":26392,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26394,"publishedVersion":395,"revision":62,"contentType":26396,"locale":29},{"sys":26393},{"type":12,"linkType":13,"id":14},{"sys":26395},{"id":21,"type":12,"linkType":22},{"sys":26397},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26399,"metaTitle":405,"metaDescription":406,"mainTitle":26400,"subtitle":424,"heroImage":26415,"ctaButton":447,"ctaLink":448},[404],{"data":26401,"content":26402,"nodeType":74},{},[26403,26409],{"data":26404,"content":26405,"nodeType":78},{},[26406],{"data":26407,"marks":26408,"value":416,"nodeType":82},{},[],{"data":26410,"content":26411,"nodeType":87},{},[26412],{"data":26413,"marks":26414,"value":423,"nodeType":82},{},[],{"metadata":26416,"sys":26419,"fields":26424},{"tags":26417,"concepts":26418},[],[],{"space":26420,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26422,"publishedVersion":62,"revision":44,"locale":29},{"sys":26421},{"type":12,"linkType":13,"id":14},{"sys":26423},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26425},{"url":439,"details":26426,"fileName":445,"contentType":446},{"size":441,"image":26427},{"width":443,"height":444},{"sys":26429,"fields":26432},{"id":26430,"createdAt":26431},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":26433,"slug":26434,"articleIntro":26433,"category":26435},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[26436],{"metadata":26437,"sys":26440,"fields":26447},{"tags":26438,"concepts":26439},[],[],{"space":26441,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26443,"publishedVersion":395,"revision":62,"contentType":26445,"locale":29},{"sys":26442},{"type":12,"linkType":13,"id":14},{"sys":26444},{"id":21,"type":12,"linkType":22},{"sys":26446},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26448,"metaTitle":405,"metaDescription":406,"mainTitle":26449,"subtitle":424,"heroImage":26464,"ctaButton":447,"ctaLink":448},[404],{"data":26450,"content":26451,"nodeType":74},{},[26452,26458],{"data":26453,"content":26454,"nodeType":78},{},[26455],{"data":26456,"marks":26457,"value":416,"nodeType":82},{},[],{"data":26459,"content":26460,"nodeType":87},{},[26461],{"data":26462,"marks":26463,"value":423,"nodeType":82},{},[],{"metadata":26465,"sys":26468,"fields":26473},{"tags":26466,"concepts":26467},[],[],{"space":26469,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26471,"publishedVersion":62,"revision":44,"locale":29},{"sys":26470},{"type":12,"linkType":13,"id":14},{"sys":26472},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26474},{"url":439,"details":26475,"fileName":445,"contentType":446},{"size":441,"image":26476},{"width":443,"height":444},{"sys":26478,"fields":26481},{"id":26479,"createdAt":26480},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":26482,"slug":26483,"articleIntro":-1,"category":26484},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[26485],{"metadata":26486,"sys":26489,"fields":26496},{"tags":26487,"concepts":26488},[],[],{"space":26490,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26492,"publishedVersion":395,"revision":62,"contentType":26494,"locale":29},{"sys":26491},{"type":12,"linkType":13,"id":14},{"sys":26493},{"id":21,"type":12,"linkType":22},{"sys":26495},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26497,"metaTitle":405,"metaDescription":406,"mainTitle":26498,"subtitle":424,"heroImage":26513,"ctaButton":447,"ctaLink":448},[404],{"data":26499,"content":26500,"nodeType":74},{},[26501,26507],{"data":26502,"content":26503,"nodeType":78},{},[26504],{"data":26505,"marks":26506,"value":416,"nodeType":82},{},[],{"data":26508,"content":26509,"nodeType":87},{},[26510],{"data":26511,"marks":26512,"value":423,"nodeType":82},{},[],{"metadata":26514,"sys":26517,"fields":26522},{"tags":26515,"concepts":26516},[],[],{"space":26518,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26520,"publishedVersion":62,"revision":44,"locale":29},{"sys":26519},{"type":12,"linkType":13,"id":14},{"sys":26521},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26523},{"url":439,"details":26524,"fileName":445,"contentType":446},{"size":441,"image":26525},{"width":443,"height":444},{"sys":26527,"fields":26530},{"id":26528,"createdAt":26529},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":26531,"slug":26532,"articleIntro":26531,"category":26533},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[26534],{"metadata":26535,"sys":26538,"fields":26545},{"tags":26536,"concepts":26537},[],[],{"space":26539,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26541,"publishedVersion":395,"revision":62,"contentType":26543,"locale":29},{"sys":26540},{"type":12,"linkType":13,"id":14},{"sys":26542},{"id":21,"type":12,"linkType":22},{"sys":26544},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26546,"metaTitle":405,"metaDescription":406,"mainTitle":26547,"subtitle":424,"heroImage":26562,"ctaButton":447,"ctaLink":448},[404],{"data":26548,"content":26549,"nodeType":74},{},[26550,26556],{"data":26551,"content":26552,"nodeType":78},{},[26553],{"data":26554,"marks":26555,"value":416,"nodeType":82},{},[],{"data":26557,"content":26558,"nodeType":87},{},[26559],{"data":26560,"marks":26561,"value":423,"nodeType":82},{},[],{"metadata":26563,"sys":26566,"fields":26571},{"tags":26564,"concepts":26565},[],[],{"space":26567,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26569,"publishedVersion":62,"revision":44,"locale":29},{"sys":26568},{"type":12,"linkType":13,"id":14},{"sys":26570},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26572},{"url":439,"details":26573,"fileName":445,"contentType":446},{"size":441,"image":26574},{"width":443,"height":444},{"sys":26576,"fields":26579},{"id":26577,"createdAt":26578},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":26580,"slug":26581,"articleIntro":-1,"category":26582},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[26583],{"metadata":26584,"sys":26587,"fields":26594},{"tags":26585,"concepts":26586},[],[],{"space":26588,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26590,"publishedVersion":395,"revision":62,"contentType":26592,"locale":29},{"sys":26589},{"type":12,"linkType":13,"id":14},{"sys":26591},{"id":21,"type":12,"linkType":22},{"sys":26593},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26595,"metaTitle":405,"metaDescription":406,"mainTitle":26596,"subtitle":424,"heroImage":26611,"ctaButton":447,"ctaLink":448},[404],{"data":26597,"content":26598,"nodeType":74},{},[26599,26605],{"data":26600,"content":26601,"nodeType":78},{},[26602],{"data":26603,"marks":26604,"value":416,"nodeType":82},{},[],{"data":26606,"content":26607,"nodeType":87},{},[26608],{"data":26609,"marks":26610,"value":423,"nodeType":82},{},[],{"metadata":26612,"sys":26615,"fields":26620},{"tags":26613,"concepts":26614},[],[],{"space":26616,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26618,"publishedVersion":62,"revision":44,"locale":29},{"sys":26617},{"type":12,"linkType":13,"id":14},{"sys":26619},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26621},{"url":439,"details":26622,"fileName":445,"contentType":446},{"size":441,"image":26623},{"width":443,"height":444},{"sys":26625,"fields":26628},{"id":26626,"createdAt":26627},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":26629,"slug":26630,"articleIntro":26629,"category":26631},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[26632],{"metadata":26633,"sys":26636,"fields":26643},{"tags":26634,"concepts":26635},[],[],{"space":26637,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26639,"publishedVersion":395,"revision":62,"contentType":26641,"locale":29},{"sys":26638},{"type":12,"linkType":13,"id":14},{"sys":26640},{"id":21,"type":12,"linkType":22},{"sys":26642},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26644,"metaTitle":405,"metaDescription":406,"mainTitle":26645,"subtitle":424,"heroImage":26660,"ctaButton":447,"ctaLink":448},[404],{"data":26646,"content":26647,"nodeType":74},{},[26648,26654],{"data":26649,"content":26650,"nodeType":78},{},[26651],{"data":26652,"marks":26653,"value":416,"nodeType":82},{},[],{"data":26655,"content":26656,"nodeType":87},{},[26657],{"data":26658,"marks":26659,"value":423,"nodeType":82},{},[],{"metadata":26661,"sys":26664,"fields":26669},{"tags":26662,"concepts":26663},[],[],{"space":26665,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26667,"publishedVersion":62,"revision":44,"locale":29},{"sys":26666},{"type":12,"linkType":13,"id":14},{"sys":26668},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26670},{"url":439,"details":26671,"fileName":445,"contentType":446},{"size":441,"image":26672},{"width":443,"height":444},{"sys":26674,"fields":26677},{"id":26675,"createdAt":26676},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":26678,"slug":26679,"articleIntro":26678,"category":26680},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[26681],{"metadata":26682,"sys":26685,"fields":26692},{"tags":26683,"concepts":26684},[],[],{"space":26686,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26688,"publishedVersion":395,"revision":62,"contentType":26690,"locale":29},{"sys":26687},{"type":12,"linkType":13,"id":14},{"sys":26689},{"id":21,"type":12,"linkType":22},{"sys":26691},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26693,"metaTitle":405,"metaDescription":406,"mainTitle":26694,"subtitle":424,"heroImage":26709,"ctaButton":447,"ctaLink":448},[404],{"data":26695,"content":26696,"nodeType":74},{},[26697,26703],{"data":26698,"content":26699,"nodeType":78},{},[26700],{"data":26701,"marks":26702,"value":416,"nodeType":82},{},[],{"data":26704,"content":26705,"nodeType":87},{},[26706],{"data":26707,"marks":26708,"value":423,"nodeType":82},{},[],{"metadata":26710,"sys":26713,"fields":26718},{"tags":26711,"concepts":26712},[],[],{"space":26714,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26716,"publishedVersion":62,"revision":44,"locale":29},{"sys":26715},{"type":12,"linkType":13,"id":14},{"sys":26717},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26719},{"url":439,"details":26720,"fileName":445,"contentType":446},{"size":441,"image":26721},{"width":443,"height":444},{"sys":26723,"fields":26726},{"id":26724,"createdAt":26725},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":26727,"slug":26728,"articleIntro":26727,"category":26729},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[26730],{"metadata":26731,"sys":26734,"fields":26741},{"tags":26732,"concepts":26733},[],[],{"space":26735,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26737,"publishedVersion":395,"revision":62,"contentType":26739,"locale":29},{"sys":26736},{"type":12,"linkType":13,"id":14},{"sys":26738},{"id":21,"type":12,"linkType":22},{"sys":26740},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26742,"metaTitle":405,"metaDescription":406,"mainTitle":26743,"subtitle":424,"heroImage":26758,"ctaButton":447,"ctaLink":448},[404],{"data":26744,"content":26745,"nodeType":74},{},[26746,26752],{"data":26747,"content":26748,"nodeType":78},{},[26749],{"data":26750,"marks":26751,"value":416,"nodeType":82},{},[],{"data":26753,"content":26754,"nodeType":87},{},[26755],{"data":26756,"marks":26757,"value":423,"nodeType":82},{},[],{"metadata":26759,"sys":26762,"fields":26767},{"tags":26760,"concepts":26761},[],[],{"space":26763,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26765,"publishedVersion":62,"revision":44,"locale":29},{"sys":26764},{"type":12,"linkType":13,"id":14},{"sys":26766},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26768},{"url":439,"details":26769,"fileName":445,"contentType":446},{"size":441,"image":26770},{"width":443,"height":444},{"sys":26772,"fields":26775},{"id":26773,"createdAt":26774},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":26776,"slug":26777,"articleIntro":-1,"category":26778},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[26779],{"metadata":26780,"sys":26783,"fields":26790},{"tags":26781,"concepts":26782},[],[],{"space":26784,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26786,"publishedVersion":395,"revision":62,"contentType":26788,"locale":29},{"sys":26785},{"type":12,"linkType":13,"id":14},{"sys":26787},{"id":21,"type":12,"linkType":22},{"sys":26789},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26791,"metaTitle":405,"metaDescription":406,"mainTitle":26792,"subtitle":424,"heroImage":26807,"ctaButton":447,"ctaLink":448},[404],{"data":26793,"content":26794,"nodeType":74},{},[26795,26801],{"data":26796,"content":26797,"nodeType":78},{},[26798],{"data":26799,"marks":26800,"value":416,"nodeType":82},{},[],{"data":26802,"content":26803,"nodeType":87},{},[26804],{"data":26805,"marks":26806,"value":423,"nodeType":82},{},[],{"metadata":26808,"sys":26811,"fields":26816},{"tags":26809,"concepts":26810},[],[],{"space":26812,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26814,"publishedVersion":62,"revision":44,"locale":29},{"sys":26813},{"type":12,"linkType":13,"id":14},{"sys":26815},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26817},{"url":439,"details":26818,"fileName":445,"contentType":446},{"size":441,"image":26819},{"width":443,"height":444},{"sys":26821,"fields":26824},{"id":26822,"createdAt":26823},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":26825,"slug":26826,"articleIntro":26825,"category":26827},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[26828],{"metadata":26829,"sys":26832,"fields":26839},{"tags":26830,"concepts":26831},[],[],{"space":26833,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26835,"publishedVersion":395,"revision":62,"contentType":26837,"locale":29},{"sys":26834},{"type":12,"linkType":13,"id":14},{"sys":26836},{"id":21,"type":12,"linkType":22},{"sys":26838},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26840,"metaTitle":405,"metaDescription":406,"mainTitle":26841,"subtitle":424,"heroImage":26856,"ctaButton":447,"ctaLink":448},[404],{"data":26842,"content":26843,"nodeType":74},{},[26844,26850],{"data":26845,"content":26846,"nodeType":78},{},[26847],{"data":26848,"marks":26849,"value":416,"nodeType":82},{},[],{"data":26851,"content":26852,"nodeType":87},{},[26853],{"data":26854,"marks":26855,"value":423,"nodeType":82},{},[],{"metadata":26857,"sys":26860,"fields":26865},{"tags":26858,"concepts":26859},[],[],{"space":26861,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26863,"publishedVersion":62,"revision":44,"locale":29},{"sys":26862},{"type":12,"linkType":13,"id":14},{"sys":26864},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26866},{"url":439,"details":26867,"fileName":445,"contentType":446},{"size":441,"image":26868},{"width":443,"height":444},{"sys":26870,"fields":26873},{"id":26871,"createdAt":26872},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":26874,"slug":26875,"articleIntro":26876,"category":26877},"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.",[26878],{"metadata":26879,"sys":26882,"fields":26889},{"tags":26880,"concepts":26881},[],[],{"space":26883,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26885,"publishedVersion":395,"revision":62,"contentType":26887,"locale":29},{"sys":26884},{"type":12,"linkType":13,"id":14},{"sys":26886},{"id":21,"type":12,"linkType":22},{"sys":26888},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26890,"metaTitle":405,"metaDescription":406,"mainTitle":26891,"subtitle":424,"heroImage":26906,"ctaButton":447,"ctaLink":448},[404],{"data":26892,"content":26893,"nodeType":74},{},[26894,26900],{"data":26895,"content":26896,"nodeType":78},{},[26897],{"data":26898,"marks":26899,"value":416,"nodeType":82},{},[],{"data":26901,"content":26902,"nodeType":87},{},[26903],{"data":26904,"marks":26905,"value":423,"nodeType":82},{},[],{"metadata":26907,"sys":26910,"fields":26915},{"tags":26908,"concepts":26909},[],[],{"space":26911,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26913,"publishedVersion":62,"revision":44,"locale":29},{"sys":26912},{"type":12,"linkType":13,"id":14},{"sys":26914},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26916},{"url":439,"details":26917,"fileName":445,"contentType":446},{"size":441,"image":26918},{"width":443,"height":444},{"sys":26920,"fields":26923},{"id":26921,"createdAt":26922},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":26924,"slug":26925,"articleIntro":26924,"category":26926},"Compte 6237 - Publications","compte-6237-publications",[26927],{"metadata":26928,"sys":26931,"fields":26938},{"tags":26929,"concepts":26930},[],[],{"space":26932,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26934,"publishedVersion":395,"revision":62,"contentType":26936,"locale":29},{"sys":26933},{"type":12,"linkType":13,"id":14},{"sys":26935},{"id":21,"type":12,"linkType":22},{"sys":26937},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26939,"metaTitle":405,"metaDescription":406,"mainTitle":26940,"subtitle":424,"heroImage":26955,"ctaButton":447,"ctaLink":448},[404],{"data":26941,"content":26942,"nodeType":74},{},[26943,26949],{"data":26944,"content":26945,"nodeType":78},{},[26946],{"data":26947,"marks":26948,"value":416,"nodeType":82},{},[],{"data":26950,"content":26951,"nodeType":87},{},[26952],{"data":26953,"marks":26954,"value":423,"nodeType":82},{},[],{"metadata":26956,"sys":26959,"fields":26964},{"tags":26957,"concepts":26958},[],[],{"space":26960,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26962,"publishedVersion":62,"revision":44,"locale":29},{"sys":26961},{"type":12,"linkType":13,"id":14},{"sys":26963},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26965},{"url":439,"details":26966,"fileName":445,"contentType":446},{"size":441,"image":26967},{"width":443,"height":444},{"sys":26969,"fields":26972},{"id":26970,"createdAt":26971},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26973,"slug":26974,"articleIntro":26973,"category":26975},"72 - Production immobilisée","compte-72-production-immobilisee",[26976],{"metadata":26977,"sys":26980,"fields":26987},{"tags":26978,"concepts":26979},[],[],{"space":26981,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26983,"publishedVersion":395,"revision":62,"contentType":26985,"locale":29},{"sys":26982},{"type":12,"linkType":13,"id":14},{"sys":26984},{"id":21,"type":12,"linkType":22},{"sys":26986},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26988,"metaTitle":405,"metaDescription":406,"mainTitle":26989,"subtitle":424,"heroImage":27004,"ctaButton":447,"ctaLink":448},[404],{"data":26990,"content":26991,"nodeType":74},{},[26992,26998],{"data":26993,"content":26994,"nodeType":78},{},[26995],{"data":26996,"marks":26997,"value":416,"nodeType":82},{},[],{"data":26999,"content":27000,"nodeType":87},{},[27001],{"data":27002,"marks":27003,"value":423,"nodeType":82},{},[],{"metadata":27005,"sys":27008,"fields":27013},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27011,"publishedVersion":62,"revision":44,"locale":29},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27014},{"url":439,"details":27015,"fileName":445,"contentType":446},{"size":441,"image":27016},{"width":443,"height":444},{"sys":27018,"fields":27021},{"id":27019,"createdAt":27020},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":27022,"slug":27023,"articleIntro":27022,"category":27024},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[27025],{"metadata":27026,"sys":27029,"fields":27036},{"tags":27027,"concepts":27028},[],[],{"space":27030,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27032,"publishedVersion":395,"revision":62,"contentType":27034,"locale":29},{"sys":27031},{"type":12,"linkType":13,"id":14},{"sys":27033},{"id":21,"type":12,"linkType":22},{"sys":27035},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27037,"metaTitle":405,"metaDescription":406,"mainTitle":27038,"subtitle":424,"heroImage":27053,"ctaButton":447,"ctaLink":448},[404],{"data":27039,"content":27040,"nodeType":74},{},[27041,27047],{"data":27042,"content":27043,"nodeType":78},{},[27044],{"data":27045,"marks":27046,"value":416,"nodeType":82},{},[],{"data":27048,"content":27049,"nodeType":87},{},[27050],{"data":27051,"marks":27052,"value":423,"nodeType":82},{},[],{"metadata":27054,"sys":27057,"fields":27062},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27060,"publishedVersion":62,"revision":44,"locale":29},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27063},{"url":439,"details":27064,"fileName":445,"contentType":446},{"size":441,"image":27065},{"width":443,"height":444},{"sys":27067,"fields":27070},{"id":27068,"createdAt":27069},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":27071,"slug":27072,"articleIntro":27071,"category":27073},"2768 - Intérêts courus","compte-2768-interets-courus",[27074],{"metadata":27075,"sys":27078,"fields":27085},{"tags":27076,"concepts":27077},[],[],{"space":27079,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27081,"publishedVersion":395,"revision":62,"contentType":27083,"locale":29},{"sys":27080},{"type":12,"linkType":13,"id":14},{"sys":27082},{"id":21,"type":12,"linkType":22},{"sys":27084},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27086,"metaTitle":405,"metaDescription":406,"mainTitle":27087,"subtitle":424,"heroImage":27102,"ctaButton":447,"ctaLink":448},[404],{"data":27088,"content":27089,"nodeType":74},{},[27090,27096],{"data":27091,"content":27092,"nodeType":78},{},[27093],{"data":27094,"marks":27095,"value":416,"nodeType":82},{},[],{"data":27097,"content":27098,"nodeType":87},{},[27099],{"data":27100,"marks":27101,"value":423,"nodeType":82},{},[],{"metadata":27103,"sys":27106,"fields":27111},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27109,"publishedVersion":62,"revision":44,"locale":29},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27112},{"url":439,"details":27113,"fileName":445,"contentType":446},{"size":441,"image":27114},{"width":443,"height":444},{"sys":27116,"fields":27119},{"id":27117,"createdAt":27118},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":27120,"slug":27121,"articleIntro":27120,"category":27122},"2748 - Autres prêts","compte-2748-autres-prets",[27123],{"metadata":27124,"sys":27127,"fields":27134},{"tags":27125,"concepts":27126},[],[],{"space":27128,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27130,"publishedVersion":395,"revision":62,"contentType":27132,"locale":29},{"sys":27129},{"type":12,"linkType":13,"id":14},{"sys":27131},{"id":21,"type":12,"linkType":22},{"sys":27133},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27135,"metaTitle":405,"metaDescription":406,"mainTitle":27136,"subtitle":424,"heroImage":27151,"ctaButton":447,"ctaLink":448},[404],{"data":27137,"content":27138,"nodeType":74},{},[27139,27145],{"data":27140,"content":27141,"nodeType":78},{},[27142],{"data":27143,"marks":27144,"value":416,"nodeType":82},{},[],{"data":27146,"content":27147,"nodeType":87},{},[27148],{"data":27149,"marks":27150,"value":423,"nodeType":82},{},[],{"metadata":27152,"sys":27155,"fields":27160},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27158,"publishedVersion":62,"revision":44,"locale":29},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27161},{"url":439,"details":27162,"fileName":445,"contentType":446},{"size":441,"image":27163},{"width":443,"height":444},{"sys":27165,"fields":27168},{"id":27166,"createdAt":27167},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":27169,"slug":27170,"articleIntro":27169,"category":27171},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[27172],{"metadata":27173,"sys":27176,"fields":27183},{"tags":27174,"concepts":27175},[],[],{"space":27177,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27179,"publishedVersion":395,"revision":62,"contentType":27181,"locale":29},{"sys":27178},{"type":12,"linkType":13,"id":14},{"sys":27180},{"id":21,"type":12,"linkType":22},{"sys":27182},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27184,"metaTitle":405,"metaDescription":406,"mainTitle":27185,"subtitle":424,"heroImage":27200,"ctaButton":447,"ctaLink":448},[404],{"data":27186,"content":27187,"nodeType":74},{},[27188,27194],{"data":27189,"content":27190,"nodeType":78},{},[27191],{"data":27192,"marks":27193,"value":416,"nodeType":82},{},[],{"data":27195,"content":27196,"nodeType":87},{},[27197],{"data":27198,"marks":27199,"value":423,"nodeType":82},{},[],{"metadata":27201,"sys":27204,"fields":27209},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27207,"publishedVersion":62,"revision":44,"locale":29},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27210},{"url":439,"details":27211,"fileName":445,"contentType":446},{"size":441,"image":27212},{"width":443,"height":444},{"sys":27214,"fields":27217},{"id":27215,"createdAt":27216},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":27218,"slug":27219,"articleIntro":27218,"category":27220},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[27221],{"metadata":27222,"sys":27225,"fields":27232},{"tags":27223,"concepts":27224},[],[],{"space":27226,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27228,"publishedVersion":395,"revision":62,"contentType":27230,"locale":29},{"sys":27227},{"type":12,"linkType":13,"id":14},{"sys":27229},{"id":21,"type":12,"linkType":22},{"sys":27231},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27233,"metaTitle":405,"metaDescription":406,"mainTitle":27234,"subtitle":424,"heroImage":27249,"ctaButton":447,"ctaLink":448},[404],{"data":27235,"content":27236,"nodeType":74},{},[27237,27243],{"data":27238,"content":27239,"nodeType":78},{},[27240],{"data":27241,"marks":27242,"value":416,"nodeType":82},{},[],{"data":27244,"content":27245,"nodeType":87},{},[27246],{"data":27247,"marks":27248,"value":423,"nodeType":82},{},[],{"metadata":27250,"sys":27253,"fields":27258},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27256,"publishedVersion":62,"revision":44,"locale":29},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27259},{"url":439,"details":27260,"fileName":445,"contentType":446},{"size":441,"image":27261},{"width":443,"height":444},{"sys":27263,"fields":27266},{"id":27264,"createdAt":27265},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":27267,"slug":27268,"articleIntro":27267,"category":27269},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[27270],{"metadata":27271,"sys":27274,"fields":27281},{"tags":27272,"concepts":27273},[],[],{"space":27275,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27277,"publishedVersion":395,"revision":62,"contentType":27279,"locale":29},{"sys":27276},{"type":12,"linkType":13,"id":14},{"sys":27278},{"id":21,"type":12,"linkType":22},{"sys":27280},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27282,"metaTitle":405,"metaDescription":406,"mainTitle":27283,"subtitle":424,"heroImage":27298,"ctaButton":447,"ctaLink":448},[404],{"data":27284,"content":27285,"nodeType":74},{},[27286,27292],{"data":27287,"content":27288,"nodeType":78},{},[27289],{"data":27290,"marks":27291,"value":416,"nodeType":82},{},[],{"data":27293,"content":27294,"nodeType":87},{},[27295],{"data":27296,"marks":27297,"value":423,"nodeType":82},{},[],{"metadata":27299,"sys":27302,"fields":27307},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27305,"publishedVersion":62,"revision":44,"locale":29},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27308},{"url":439,"details":27309,"fileName":445,"contentType":446},{"size":441,"image":27310},{"width":443,"height":444},{"sys":27312,"fields":27315},{"id":27313,"createdAt":27314},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":27316,"slug":27317,"articleIntro":27316,"category":27318},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[27319],{"metadata":27320,"sys":27323,"fields":27330},{"tags":27321,"concepts":27322},[],[],{"space":27324,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27326,"publishedVersion":395,"revision":62,"contentType":27328,"locale":29},{"sys":27325},{"type":12,"linkType":13,"id":14},{"sys":27327},{"id":21,"type":12,"linkType":22},{"sys":27329},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27331,"metaTitle":405,"metaDescription":406,"mainTitle":27332,"subtitle":424,"heroImage":27347,"ctaButton":447,"ctaLink":448},[404],{"data":27333,"content":27334,"nodeType":74},{},[27335,27341],{"data":27336,"content":27337,"nodeType":78},{},[27338],{"data":27339,"marks":27340,"value":416,"nodeType":82},{},[],{"data":27342,"content":27343,"nodeType":87},{},[27344],{"data":27345,"marks":27346,"value":423,"nodeType":82},{},[],{"metadata":27348,"sys":27351,"fields":27356},{"tags":27349,"concepts":27350},[],[],{"space":27352,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27354,"publishedVersion":62,"revision":44,"locale":29},{"sys":27353},{"type":12,"linkType":13,"id":14},{"sys":27355},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27357},{"url":439,"details":27358,"fileName":445,"contentType":446},{"size":441,"image":27359},{"width":443,"height":444},{"sys":27361,"fields":27364},{"id":27362,"createdAt":27363},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":27365,"slug":27366,"articleIntro":27365,"category":27367},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[27368],{"metadata":27369,"sys":27372,"fields":27379},{"tags":27370,"concepts":27371},[],[],{"space":27373,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27375,"publishedVersion":395,"revision":62,"contentType":27377,"locale":29},{"sys":27374},{"type":12,"linkType":13,"id":14},{"sys":27376},{"id":21,"type":12,"linkType":22},{"sys":27378},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27380,"metaTitle":405,"metaDescription":406,"mainTitle":27381,"subtitle":424,"heroImage":27396,"ctaButton":447,"ctaLink":448},[404],{"data":27382,"content":27383,"nodeType":74},{},[27384,27390],{"data":27385,"content":27386,"nodeType":78},{},[27387],{"data":27388,"marks":27389,"value":416,"nodeType":82},{},[],{"data":27391,"content":27392,"nodeType":87},{},[27393],{"data":27394,"marks":27395,"value":423,"nodeType":82},{},[],{"metadata":27397,"sys":27400,"fields":27405},{"tags":27398,"concepts":27399},[],[],{"space":27401,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27403,"publishedVersion":62,"revision":44,"locale":29},{"sys":27402},{"type":12,"linkType":13,"id":14},{"sys":27404},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27406},{"url":439,"details":27407,"fileName":445,"contentType":446},{"size":441,"image":27408},{"width":443,"height":444},{"sys":27410,"fields":27413},{"id":27411,"createdAt":27412},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":27414,"slug":27415,"articleIntro":27414,"category":27416},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[27417],{"metadata":27418,"sys":27421,"fields":27428},{"tags":27419,"concepts":27420},[],[],{"space":27422,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27424,"publishedVersion":395,"revision":62,"contentType":27426,"locale":29},{"sys":27423},{"type":12,"linkType":13,"id":14},{"sys":27425},{"id":21,"type":12,"linkType":22},{"sys":27427},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27429,"metaTitle":405,"metaDescription":406,"mainTitle":27430,"subtitle":424,"heroImage":27445,"ctaButton":447,"ctaLink":448},[404],{"data":27431,"content":27432,"nodeType":74},{},[27433,27439],{"data":27434,"content":27435,"nodeType":78},{},[27436],{"data":27437,"marks":27438,"value":416,"nodeType":82},{},[],{"data":27440,"content":27441,"nodeType":87},{},[27442],{"data":27443,"marks":27444,"value":423,"nodeType":82},{},[],{"metadata":27446,"sys":27449,"fields":27454},{"tags":27447,"concepts":27448},[],[],{"space":27450,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27452,"publishedVersion":62,"revision":44,"locale":29},{"sys":27451},{"type":12,"linkType":13,"id":14},{"sys":27453},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27455},{"url":439,"details":27456,"fileName":445,"contentType":446},{"size":441,"image":27457},{"width":443,"height":444},{"sys":27459,"fields":27462},{"id":27460,"createdAt":27461},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":27463,"slug":27464,"articleIntro":27463,"category":27465},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[27466],{"metadata":27467,"sys":27470,"fields":27477},{"tags":27468,"concepts":27469},[],[],{"space":27471,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27473,"publishedVersion":395,"revision":62,"contentType":27475,"locale":29},{"sys":27472},{"type":12,"linkType":13,"id":14},{"sys":27474},{"id":21,"type":12,"linkType":22},{"sys":27476},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27478,"metaTitle":405,"metaDescription":406,"mainTitle":27479,"subtitle":424,"heroImage":27494,"ctaButton":447,"ctaLink":448},[404],{"data":27480,"content":27481,"nodeType":74},{},[27482,27488],{"data":27483,"content":27484,"nodeType":78},{},[27485],{"data":27486,"marks":27487,"value":416,"nodeType":82},{},[],{"data":27489,"content":27490,"nodeType":87},{},[27491],{"data":27492,"marks":27493,"value":423,"nodeType":82},{},[],{"metadata":27495,"sys":27498,"fields":27503},{"tags":27496,"concepts":27497},[],[],{"space":27499,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27501,"publishedVersion":62,"revision":44,"locale":29},{"sys":27500},{"type":12,"linkType":13,"id":14},{"sys":27502},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27504},{"url":439,"details":27505,"fileName":445,"contentType":446},{"size":441,"image":27506},{"width":443,"height":444},{"sys":27508,"fields":27511},{"id":27509,"createdAt":27510},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":27512,"slug":27513,"articleIntro":-1,"category":27514},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[27515],{"metadata":27516,"sys":27519,"fields":27526},{"tags":27517,"concepts":27518},[],[],{"space":27520,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27522,"publishedVersion":395,"revision":62,"contentType":27524,"locale":29},{"sys":27521},{"type":12,"linkType":13,"id":14},{"sys":27523},{"id":21,"type":12,"linkType":22},{"sys":27525},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27527,"metaTitle":405,"metaDescription":406,"mainTitle":27528,"subtitle":424,"heroImage":27543,"ctaButton":447,"ctaLink":448},[404],{"data":27529,"content":27530,"nodeType":74},{},[27531,27537],{"data":27532,"content":27533,"nodeType":78},{},[27534],{"data":27535,"marks":27536,"value":416,"nodeType":82},{},[],{"data":27538,"content":27539,"nodeType":87},{},[27540],{"data":27541,"marks":27542,"value":423,"nodeType":82},{},[],{"metadata":27544,"sys":27547,"fields":27552},{"tags":27545,"concepts":27546},[],[],{"space":27548,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27550,"publishedVersion":62,"revision":44,"locale":29},{"sys":27549},{"type":12,"linkType":13,"id":14},{"sys":27551},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27553},{"url":439,"details":27554,"fileName":445,"contentType":446},{"size":441,"image":27555},{"width":443,"height":444},{"sys":27557,"fields":27560},{"id":27558,"createdAt":27559},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":27561,"slug":27562,"articleIntro":27563,"category":27564},"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. ",[27565],{"metadata":27566,"sys":27569,"fields":27576},{"tags":27567,"concepts":27568},[],[],{"space":27570,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27572,"publishedVersion":395,"revision":62,"contentType":27574,"locale":29},{"sys":27571},{"type":12,"linkType":13,"id":14},{"sys":27573},{"id":21,"type":12,"linkType":22},{"sys":27575},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27577,"metaTitle":405,"metaDescription":406,"mainTitle":27578,"subtitle":424,"heroImage":27593,"ctaButton":447,"ctaLink":448},[404],{"data":27579,"content":27580,"nodeType":74},{},[27581,27587],{"data":27582,"content":27583,"nodeType":78},{},[27584],{"data":27585,"marks":27586,"value":416,"nodeType":82},{},[],{"data":27588,"content":27589,"nodeType":87},{},[27590],{"data":27591,"marks":27592,"value":423,"nodeType":82},{},[],{"metadata":27594,"sys":27597,"fields":27602},{"tags":27595,"concepts":27596},[],[],{"space":27598,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27600,"publishedVersion":62,"revision":44,"locale":29},{"sys":27599},{"type":12,"linkType":13,"id":14},{"sys":27601},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27603},{"url":439,"details":27604,"fileName":445,"contentType":446},{"size":441,"image":27605},{"width":443,"height":444},{"sys":27607,"fields":27610},{"id":27608,"createdAt":27609},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":27611,"slug":27612,"articleIntro":27611,"category":27613},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[27614],{"metadata":27615,"sys":27618,"fields":27625},{"tags":27616,"concepts":27617},[],[],{"space":27619,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27621,"publishedVersion":395,"revision":62,"contentType":27623,"locale":29},{"sys":27620},{"type":12,"linkType":13,"id":14},{"sys":27622},{"id":21,"type":12,"linkType":22},{"sys":27624},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27626,"metaTitle":405,"metaDescription":406,"mainTitle":27627,"subtitle":424,"heroImage":27642,"ctaButton":447,"ctaLink":448},[404],{"data":27628,"content":27629,"nodeType":74},{},[27630,27636],{"data":27631,"content":27632,"nodeType":78},{},[27633],{"data":27634,"marks":27635,"value":416,"nodeType":82},{},[],{"data":27637,"content":27638,"nodeType":87},{},[27639],{"data":27640,"marks":27641,"value":423,"nodeType":82},{},[],{"metadata":27643,"sys":27646,"fields":27651},{"tags":27644,"concepts":27645},[],[],{"space":27647,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27649,"publishedVersion":62,"revision":44,"locale":29},{"sys":27648},{"type":12,"linkType":13,"id":14},{"sys":27650},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27652},{"url":439,"details":27653,"fileName":445,"contentType":446},{"size":441,"image":27654},{"width":443,"height":444},1780085391566]