[{"data":1,"prerenderedAt":27689},["ShallowReactive",2],{"tip-plan-comptable-compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles":3,"plan-comptable-compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles-similars":483},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",{"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","5EDOqBCWV5BsO6ItgmPy5K","Entry","2025-04-25T13:20:10.366Z","2025-05-02T09:35:15.905Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",27,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":414,"faq_structured_data":415,"category":416},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","Le compte 69 regroupe participation des salariés et impôts sur les bénéfices, ainsi que l’intégration fiscale et les reports en arrière de déficits.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,95,174,180,187,204,255,262,293,300,307,362,368,375,408],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 69 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 69 regroupe les charges relatives à la participation des salariés aux résultats ainsi qu'aux impôts sur les bénéfices. Il se décompose en plusieurs sous-comptes clés :",[],{},{"nodeType":96,"data":97,"content":98},"unordered-list",{},[99,123,133,143,153],{"nodeType":100,"data":101,"content":102},"list-item",{},[103],{"nodeType":88,"data":104,"content":105},{},[106,110,119],{"nodeType":83,"value":107,"marks":108,"data":109},"",[],{},{"nodeType":111,"data":112,"content":114},"hyperlink",{"uri":113},"/fr/fiches-pratiques/plan-comptable/compte-691-participation-des-salaries-aux-resultats",[115],{"nodeType":83,"value":116,"marks":117,"data":118},"Le compte 691",[],{},{"nodeType":83,"value":120,"marks":121,"data":122}," : Participation des salariés aux résultats",[],{},{"nodeType":100,"data":124,"content":125},{},[126],{"nodeType":88,"data":127,"content":128},{},[129],{"nodeType":83,"value":130,"marks":131,"data":132},"Le compte 695 : Impôts sur les bénéfices (avec subdivisions 6951 pour impôts dus en France, 6952 pour contribution additionnelle, 6954 pour impôts dus à l'étranger)",[],{},{"nodeType":100,"data":134,"content":135},{},[136],{"nodeType":88,"data":137,"content":138},{},[139],{"nodeType":83,"value":140,"marks":141,"data":142},"Le compte 696 : Suppléments d'impôt sur les sociétés liés aux distributions",[],{},{"nodeType":100,"data":144,"content":145},{},[146],{"nodeType":88,"data":147,"content":148},{},[149],{"nodeType":83,"value":150,"marks":151,"data":152},"Le compte 698 : Intégration fiscale (6981 pour charges, 6989 pour produits)",[],{},{"nodeType":100,"data":154,"content":155},{},[156],{"nodeType":88,"data":157,"content":158},{},[159,162,170],{"nodeType":83,"value":107,"marks":160,"data":161},[],{},{"nodeType":111,"data":163,"content":165},{"uri":164},"/fr/fiches-pratiques/plan-comptable/compte-699-produits-reports-en-arriere-des-deficits",[166],{"nodeType":83,"value":167,"marks":168,"data":169},"Le compte 699",[],{},{"nodeType":83,"value":171,"marks":172,"data":173}," : Produits - Reports en arrière des déficits",[],{},{"nodeType":88,"data":175,"content":176},{},[177],{"nodeType":83,"value":107,"marks":178,"data":179},[],{},{"nodeType":79,"data":181,"content":182},{},[183],{"nodeType":83,"value":184,"marks":185,"data":186},"Quand utiliser le compte 69 ?",[],{},{"nodeType":88,"data":188,"content":189},{},[190,194,200],{"nodeType":83,"value":191,"marks":192,"data":193},"Le ",[],{},{"nodeType":83,"value":195,"marks":196,"data":199},"compte 69",[197],{"type":198},"bold",{},{"nodeType":83,"value":201,"marks":202,"data":203}," regroupe l’ensemble des charges liées :",[],{},{"nodeType":96,"data":205,"content":206},{},[207,226,245],{"nodeType":100,"data":208,"content":209},{},[210],{"nodeType":88,"data":211,"content":212},{},[213,217,222],{"nodeType":83,"value":214,"marks":215,"data":216},"à la ",[],{},{"nodeType":83,"value":218,"marks":219,"data":221},"participation des salariés aux résultats de l’entreprise",[220],{"type":198},{},{"nodeType":83,"value":223,"marks":224,"data":225},",",[],{},{"nodeType":100,"data":227,"content":228},{},[229],{"nodeType":88,"data":230,"content":231},{},[232,236,241],{"nodeType":83,"value":233,"marks":234,"data":235},"à l’",[],{},{"nodeType":83,"value":237,"marks":238,"data":240},"impôt sur les bénéfices ",[239],{"type":198},{},{"nodeType":83,"value":242,"marks":243,"data":244},"(IS ou IR selon le régime fiscal de la société),",[],{},{"nodeType":100,"data":246,"content":247},{},[248],{"nodeType":88,"data":249,"content":250},{},[251],{"nodeType":83,"value":252,"marks":253,"data":254},"et à certains impôts assimilés ou taxes ayant le même fondement.",[],{},{"nodeType":88,"data":256,"content":257},{},[258],{"nodeType":83,"value":259,"marks":260,"data":261},"Ce compte permet de ventiler ces charges dans les sous-comptes adaptés, selon leur nature.",[],{},{"nodeType":88,"data":263,"content":264},{},[265,269,277,281,289],{"nodeType":83,"value":266,"marks":267,"data":268},"Le fonctionnement du compte 691 est particulier : à la clôture de l'exercice, la participation est d'abord inscrite au crédit du ",[],{},{"nodeType":111,"data":270,"content":272},{"uri":271},"/fr/fiches-pratiques/plan-comptable/compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[273],{"nodeType":83,"value":274,"marks":275,"data":276},"compte 4284",[],{},{"nodeType":83,"value":278,"marks":279,"data":280}," par le débit du 691. Après approbation par l'assemblée générale, la dette est constatée au crédit du ",[],{},{"nodeType":111,"data":282,"content":284},{"uri":283},"/fr/fiches-pratiques/plan-comptable/compte-424-participation-des-salaries-aux-resultats",[285],{"nodeType":83,"value":286,"marks":287,"data":288},"compte 424",[],{},{"nodeType":83,"value":290,"marks":291,"data":292},".",[],{},{"nodeType":79,"data":294,"content":295},{},[296],{"nodeType":83,"value":297,"marks":298,"data":299},"Quels sont les impacts fiscaux du compte 69 ?",[],{},{"nodeType":88,"data":301,"content":302},{},[303],{"nodeType":83,"value":304,"marks":305,"data":306},"Les montants inscrits au compte 69 ont des implications fiscales importantes :",[],{},{"nodeType":96,"data":308,"content":309},{},[310,320,330,340],{"nodeType":100,"data":311,"content":312},{},[313],{"nodeType":88,"data":314,"content":315},{},[316],{"nodeType":83,"value":317,"marks":318,"data":319},"La participation des salariés est déductible du résultat imposable de l'entreprise",[],{},{"nodeType":100,"data":321,"content":322},{},[323],{"nodeType":88,"data":324,"content":325},{},[326],{"nodeType":83,"value":327,"marks":328,"data":329},"Les impôts sur les bénéfices sont calculés sur le résultat fiscal, qui peut différer du résultat comptable",[],{},{"nodeType":100,"data":331,"content":332},{},[333],{"nodeType":88,"data":334,"content":335},{},[336],{"nodeType":83,"value":337,"marks":338,"data":339},"Dans le cadre de l'intégration fiscale, la société mère comptabilise la dette globale d'impôt du groupe",[],{},{"nodeType":100,"data":341,"content":342},{},[343],{"nodeType":88,"data":344,"content":345},{},[346,350,358],{"nodeType":83,"value":347,"marks":348,"data":349},"Le report en arrière des déficits génère une créance sur l'État qui est enregistrée au débit du ",[],{},{"nodeType":111,"data":351,"content":353},{"uri":352},"/fr/fiches-pratiques/plan-comptable/compte-444-etat-impots-sur-les-benefices",[354],{"nodeType":83,"value":355,"marks":356,"data":357},"compte 444",[],{},{"nodeType":83,"value":359,"marks":360,"data":361}," par le crédit du compte 699",[],{},{"nodeType":88,"data":363,"content":364},{},[365],{"nodeType":83,"value":107,"marks":366,"data":367},[],{},{"nodeType":79,"data":369,"content":370},{},[371],{"nodeType":83,"value":372,"marks":373,"data":374},"Les points clés sur le compte 69 ",[],{},{"nodeType":96,"data":376,"content":377},{},[378,388,398],{"nodeType":100,"data":379,"content":380},{},[381],{"nodeType":88,"data":382,"content":383},{},[384],{"nodeType":83,"value":385,"marks":386,"data":387},"Le compte 69 est exclusivement réservé aux charges liées à la participation des salariés et à l’impôt sur les bénéfices (IS, IR selon le cas), ainsi qu’à certains impôts assimilés.",[],{},{"nodeType":100,"data":389,"content":390},{},[391],{"nodeType":88,"data":392,"content":393},{},[394],{"nodeType":83,"value":395,"marks":396,"data":397},"Il ne doit pas être utilisé pour d’autres impôts ou charges sociales (ces derniers sont à enregistrer en 63, 64, etc.).",[],{},{"nodeType":100,"data":399,"content":400},{},[401],{"nodeType":88,"data":402,"content":403},{},[404],{"nodeType":83,"value":405,"marks":406,"data":407},"Il permet de présenter distinctement ces charges dans les comptes annuels, conformément aux règles comptables françaises.",[],{},{"nodeType":88,"data":409,"content":410},{},[411],{"nodeType":83,"value":107,"marks":412,"data":413},[],{},"compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",false,[417],{"metadata":418,"sys":421,"fields":433},{"tags":419,"concepts":420},[],[],{"space":422,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":427,"publishedVersion":429,"revision":63,"contentType":430,"locale":29},{"sys":423},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":428},{"id":21,"type":12,"linkType":22},24,{"sys":431},{"type":12,"linkType":27,"id":432},"category",{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":437,"metaTitle":439,"metaDescription":440,"mainTitle":441,"subtitle":458,"heroImage":459,"ctaButton":481,"ctaLink":482},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[438],"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":442,"content":443,"nodeType":75},{},[444,452],{"data":445,"content":446,"nodeType":451},{},[447],{"data":448,"marks":449,"value":450,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":453,"content":454,"nodeType":88},{},[455],{"data":456,"marks":457,"value":107,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":460,"sys":463,"fields":470},{"tags":461,"concepts":462},[],[],{"space":464,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":468,"publishedVersion":63,"revision":45,"locale":29},{"sys":465},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":469},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":472},"Facturation",{"url":473,"details":474,"fileName":479,"contentType":480},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":475,"image":476},246703,{"width":477,"height":478},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[484,533,582,631,680,729,778,827,876,925,974,1023,1072,1121,1170,1219,1268,1317,1366,1415,1464,1513,1562,1611,1660,1709,1758,1807,1856,1905,1954,2003,2052,2101,2150,2199,2248,2297,2346,2395,2444,2493,2542,2591,2640,2689,2738,2787,2836,2885,2934,2983,3032,3081,3130,3179,3228,3277,3327,3376,3425,3474,3523,3572,3621,3670,3719,3768,3817,3866,3915,3964,4013,4062,4111,4160,4209,4258,4307,4356,4405,4454,4503,4552,4601,4650,4699,4748,4797,4846,4895,4944,4993,5043,5092,5141,5190,5239,5288,5337,5386,5435,5484,5533,5582,5631,5680,5729,5778,5827,5876,5926,5975,6024,6074,6123,6172,6221,6270,6319,6368,6417,6466,6515,6564,6613,6662,6711,6760,6809,6858,6907,6956,7005,7054,7103,7152,7201,7250,7299,7348,7397,7446,7495,7544,7593,7642,7691,7740,7789,7838,7887,7936,7985,8034,8083,8132,8181,8230,8279,8328,8377,8426,8475,8524,8573,8622,8671,8720,8769,8818,8867,8916,8965,9014,9063,9112,9161,9210,9259,9308,9357,9406,9455,9504,9553,9602,9651,9700,9749,9798,9847,9896,9945,9994,10043,10092,10141,10190,10239,10288,10337,10386,10435,10484,10533,10582,10630,10679,10728,10777,10826,10875,10924,10973,11022,11071,11120,11169,11218,11266,11315,11364,11413,11462,11511,11560,11609,11658,11707,11756,11805,11854,11903,11952,12001,12050,12099,12148,12197,12246,12295,12344,12393,12442,12491,12540,12589,12638,12687,12736,12785,12834,12883,12932,12981,13030,13079,13128,13177,13226,13275,13324,13373,13422,13471,13520,13569,13618,13667,13716,13765,13814,13863,13912,13961,14010,14059,14107,14156,14205,14254,14303,14352,14401,14450,14500,14549,14598,14648,14697,14746,14795,14845,14894,14943,14992,15041,15090,15139,15189,15238,15287,15336,15385,15434,15483,15532,15581,15630,15680,15729,15778,15828,15877,15926,15975,16024,16073,16122,16171,16220,16269,16318,16367,16416,16465,16514,16563,16612,16661,16710,16759,16808,16857,16907,16956,17005,17054,17103,17152,17201,17250,17300,17349,17398,17447,17496,17545,17594,17643,17692,17741,17791,17840,17889,17938,17987,18036,18085,18134,18183,18232,18280,18329,18378,18427,18476,18525,18574,18623,18672,18721,18770,18819,18868,18917,18966,19015,19064,19113,19162,19211,19260,19309,19358,19407,19456,19505,19554,19603,19652,19701,19750,19799,19848,19897,19946,19995,20044,20093,20142,20191,20240,20289,20338,20387,20436,20485,20534,20583,20632,20681,20730,20779,20828,20877,20926,20975,21024,21073,21122,21171,21220,21269,21318,21367,21416,21465,21514,21563,21612,21661,21710,21759,21808,21858,21907,21956,22005,22054,22103,22152,22202,22251,22300,22350,22399,22448,22497,22546,22595,22644,22693,22742,22791,22839,22888,22937,22986,23035,23084,23133,23182,23231,23280,23329,23378,23427,23476,23525,23574,23623,23672,23721,23769,23818,23867,23916,23965,24014,24063,24113,24162,24211,24260,24309,24358,24407,24456,24505,24554,24603,24652,24701,24750,24799,24848,24897,24946,24995,25044,25093,25142,25191,25240,25289,25338,25387,25436,25485,25534,25584,25633,25682,25731,25780,25830,25879,25928,25977,26026,26075,26124,26173,26222,26271,26320,26369,26418,26467,26516,26565,26615,26664,26713,26762,26811,26856,26905,26954,27003,27052,27101,27150,27199,27248,27297,27346,27395,27444,27493,27542,27591,27640],{"sys":485,"fields":488},{"id":486,"createdAt":487},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":489,"slug":490,"articleIntro":-1,"category":491},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[492],{"metadata":493,"sys":496,"fields":503},{"tags":494,"concepts":495},[],[],{"space":497,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":499,"publishedVersion":429,"revision":63,"contentType":501,"locale":29},{"sys":498},{"type":12,"linkType":13,"id":14},{"sys":500},{"id":21,"type":12,"linkType":22},{"sys":502},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":504,"metaTitle":439,"metaDescription":440,"mainTitle":505,"subtitle":458,"heroImage":520,"ctaButton":481,"ctaLink":482},[438],{"data":506,"content":507,"nodeType":75},{},[508,514],{"data":509,"content":510,"nodeType":451},{},[511],{"data":512,"marks":513,"value":450,"nodeType":83},{},[],{"data":515,"content":516,"nodeType":88},{},[517],{"data":518,"marks":519,"value":107,"nodeType":83},{},[],{"metadata":521,"sys":524,"fields":529},{"tags":522,"concepts":523},[],[],{"space":525,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":527,"publishedVersion":63,"revision":45,"locale":29},{"sys":526},{"type":12,"linkType":13,"id":14},{"sys":528},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":530},{"url":473,"details":531,"fileName":479,"contentType":480},{"size":475,"image":532},{"width":477,"height":478},{"sys":534,"fields":537},{"id":535,"createdAt":536},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":538,"slug":539,"articleIntro":538,"category":540},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[541],{"metadata":542,"sys":545,"fields":552},{"tags":543,"concepts":544},[],[],{"space":546,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":548,"publishedVersion":429,"revision":63,"contentType":550,"locale":29},{"sys":547},{"type":12,"linkType":13,"id":14},{"sys":549},{"id":21,"type":12,"linkType":22},{"sys":551},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":553,"metaTitle":439,"metaDescription":440,"mainTitle":554,"subtitle":458,"heroImage":569,"ctaButton":481,"ctaLink":482},[438],{"data":555,"content":556,"nodeType":75},{},[557,563],{"data":558,"content":559,"nodeType":451},{},[560],{"data":561,"marks":562,"value":450,"nodeType":83},{},[],{"data":564,"content":565,"nodeType":88},{},[566],{"data":567,"marks":568,"value":107,"nodeType":83},{},[],{"metadata":570,"sys":573,"fields":578},{"tags":571,"concepts":572},[],[],{"space":574,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":576,"publishedVersion":63,"revision":45,"locale":29},{"sys":575},{"type":12,"linkType":13,"id":14},{"sys":577},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":579},{"url":473,"details":580,"fileName":479,"contentType":480},{"size":475,"image":581},{"width":477,"height":478},{"sys":583,"fields":586},{"id":584,"createdAt":585},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":587,"slug":588,"articleIntro":-1,"category":589},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[590],{"metadata":591,"sys":594,"fields":601},{"tags":592,"concepts":593},[],[],{"space":595,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":597,"publishedVersion":429,"revision":63,"contentType":599,"locale":29},{"sys":596},{"type":12,"linkType":13,"id":14},{"sys":598},{"id":21,"type":12,"linkType":22},{"sys":600},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":602,"metaTitle":439,"metaDescription":440,"mainTitle":603,"subtitle":458,"heroImage":618,"ctaButton":481,"ctaLink":482},[438],{"data":604,"content":605,"nodeType":75},{},[606,612],{"data":607,"content":608,"nodeType":451},{},[609],{"data":610,"marks":611,"value":450,"nodeType":83},{},[],{"data":613,"content":614,"nodeType":88},{},[615],{"data":616,"marks":617,"value":107,"nodeType":83},{},[],{"metadata":619,"sys":622,"fields":627},{"tags":620,"concepts":621},[],[],{"space":623,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":625,"publishedVersion":63,"revision":45,"locale":29},{"sys":624},{"type":12,"linkType":13,"id":14},{"sys":626},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":628},{"url":473,"details":629,"fileName":479,"contentType":480},{"size":475,"image":630},{"width":477,"height":478},{"sys":632,"fields":635},{"id":633,"createdAt":634},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":636,"slug":637,"articleIntro":-1,"category":638},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[639],{"metadata":640,"sys":643,"fields":650},{"tags":641,"concepts":642},[],[],{"space":644,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":646,"publishedVersion":429,"revision":63,"contentType":648,"locale":29},{"sys":645},{"type":12,"linkType":13,"id":14},{"sys":647},{"id":21,"type":12,"linkType":22},{"sys":649},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":651,"metaTitle":439,"metaDescription":440,"mainTitle":652,"subtitle":458,"heroImage":667,"ctaButton":481,"ctaLink":482},[438],{"data":653,"content":654,"nodeType":75},{},[655,661],{"data":656,"content":657,"nodeType":451},{},[658],{"data":659,"marks":660,"value":450,"nodeType":83},{},[],{"data":662,"content":663,"nodeType":88},{},[664],{"data":665,"marks":666,"value":107,"nodeType":83},{},[],{"metadata":668,"sys":671,"fields":676},{"tags":669,"concepts":670},[],[],{"space":672,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":674,"publishedVersion":63,"revision":45,"locale":29},{"sys":673},{"type":12,"linkType":13,"id":14},{"sys":675},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":677},{"url":473,"details":678,"fileName":479,"contentType":480},{"size":475,"image":679},{"width":477,"height":478},{"sys":681,"fields":684},{"id":682,"createdAt":683},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":685,"slug":686,"articleIntro":685,"category":687},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[688],{"metadata":689,"sys":692,"fields":699},{"tags":690,"concepts":691},[],[],{"space":693,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":695,"publishedVersion":429,"revision":63,"contentType":697,"locale":29},{"sys":694},{"type":12,"linkType":13,"id":14},{"sys":696},{"id":21,"type":12,"linkType":22},{"sys":698},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":700,"metaTitle":439,"metaDescription":440,"mainTitle":701,"subtitle":458,"heroImage":716,"ctaButton":481,"ctaLink":482},[438],{"data":702,"content":703,"nodeType":75},{},[704,710],{"data":705,"content":706,"nodeType":451},{},[707],{"data":708,"marks":709,"value":450,"nodeType":83},{},[],{"data":711,"content":712,"nodeType":88},{},[713],{"data":714,"marks":715,"value":107,"nodeType":83},{},[],{"metadata":717,"sys":720,"fields":725},{"tags":718,"concepts":719},[],[],{"space":721,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":723,"publishedVersion":63,"revision":45,"locale":29},{"sys":722},{"type":12,"linkType":13,"id":14},{"sys":724},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":726},{"url":473,"details":727,"fileName":479,"contentType":480},{"size":475,"image":728},{"width":477,"height":478},{"sys":730,"fields":733},{"id":731,"createdAt":732},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":734,"slug":735,"articleIntro":734,"category":736},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[737],{"metadata":738,"sys":741,"fields":748},{"tags":739,"concepts":740},[],[],{"space":742,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":744,"publishedVersion":429,"revision":63,"contentType":746,"locale":29},{"sys":743},{"type":12,"linkType":13,"id":14},{"sys":745},{"id":21,"type":12,"linkType":22},{"sys":747},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":749,"metaTitle":439,"metaDescription":440,"mainTitle":750,"subtitle":458,"heroImage":765,"ctaButton":481,"ctaLink":482},[438],{"data":751,"content":752,"nodeType":75},{},[753,759],{"data":754,"content":755,"nodeType":451},{},[756],{"data":757,"marks":758,"value":450,"nodeType":83},{},[],{"data":760,"content":761,"nodeType":88},{},[762],{"data":763,"marks":764,"value":107,"nodeType":83},{},[],{"metadata":766,"sys":769,"fields":774},{"tags":767,"concepts":768},[],[],{"space":770,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":772,"publishedVersion":63,"revision":45,"locale":29},{"sys":771},{"type":12,"linkType":13,"id":14},{"sys":773},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":775},{"url":473,"details":776,"fileName":479,"contentType":480},{"size":475,"image":777},{"width":477,"height":478},{"sys":779,"fields":782},{"id":780,"createdAt":781},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":783,"slug":784,"articleIntro":783,"category":785},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[786],{"metadata":787,"sys":790,"fields":797},{"tags":788,"concepts":789},[],[],{"space":791,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":793,"publishedVersion":429,"revision":63,"contentType":795,"locale":29},{"sys":792},{"type":12,"linkType":13,"id":14},{"sys":794},{"id":21,"type":12,"linkType":22},{"sys":796},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":798,"metaTitle":439,"metaDescription":440,"mainTitle":799,"subtitle":458,"heroImage":814,"ctaButton":481,"ctaLink":482},[438],{"data":800,"content":801,"nodeType":75},{},[802,808],{"data":803,"content":804,"nodeType":451},{},[805],{"data":806,"marks":807,"value":450,"nodeType":83},{},[],{"data":809,"content":810,"nodeType":88},{},[811],{"data":812,"marks":813,"value":107,"nodeType":83},{},[],{"metadata":815,"sys":818,"fields":823},{"tags":816,"concepts":817},[],[],{"space":819,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":821,"publishedVersion":63,"revision":45,"locale":29},{"sys":820},{"type":12,"linkType":13,"id":14},{"sys":822},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":824},{"url":473,"details":825,"fileName":479,"contentType":480},{"size":475,"image":826},{"width":477,"height":478},{"sys":828,"fields":831},{"id":829,"createdAt":830},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":832,"slug":833,"articleIntro":832,"category":834},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[835],{"metadata":836,"sys":839,"fields":846},{"tags":837,"concepts":838},[],[],{"space":840,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":842,"publishedVersion":429,"revision":63,"contentType":844,"locale":29},{"sys":841},{"type":12,"linkType":13,"id":14},{"sys":843},{"id":21,"type":12,"linkType":22},{"sys":845},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":847,"metaTitle":439,"metaDescription":440,"mainTitle":848,"subtitle":458,"heroImage":863,"ctaButton":481,"ctaLink":482},[438],{"data":849,"content":850,"nodeType":75},{},[851,857],{"data":852,"content":853,"nodeType":451},{},[854],{"data":855,"marks":856,"value":450,"nodeType":83},{},[],{"data":858,"content":859,"nodeType":88},{},[860],{"data":861,"marks":862,"value":107,"nodeType":83},{},[],{"metadata":864,"sys":867,"fields":872},{"tags":865,"concepts":866},[],[],{"space":868,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":870,"publishedVersion":63,"revision":45,"locale":29},{"sys":869},{"type":12,"linkType":13,"id":14},{"sys":871},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":873},{"url":473,"details":874,"fileName":479,"contentType":480},{"size":475,"image":875},{"width":477,"height":478},{"sys":877,"fields":880},{"id":878,"createdAt":879},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":881,"slug":882,"articleIntro":881,"category":883},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[884],{"metadata":885,"sys":888,"fields":895},{"tags":886,"concepts":887},[],[],{"space":889,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":891,"publishedVersion":429,"revision":63,"contentType":893,"locale":29},{"sys":890},{"type":12,"linkType":13,"id":14},{"sys":892},{"id":21,"type":12,"linkType":22},{"sys":894},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":896,"metaTitle":439,"metaDescription":440,"mainTitle":897,"subtitle":458,"heroImage":912,"ctaButton":481,"ctaLink":482},[438],{"data":898,"content":899,"nodeType":75},{},[900,906],{"data":901,"content":902,"nodeType":451},{},[903],{"data":904,"marks":905,"value":450,"nodeType":83},{},[],{"data":907,"content":908,"nodeType":88},{},[909],{"data":910,"marks":911,"value":107,"nodeType":83},{},[],{"metadata":913,"sys":916,"fields":921},{"tags":914,"concepts":915},[],[],{"space":917,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":919,"publishedVersion":63,"revision":45,"locale":29},{"sys":918},{"type":12,"linkType":13,"id":14},{"sys":920},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":922},{"url":473,"details":923,"fileName":479,"contentType":480},{"size":475,"image":924},{"width":477,"height":478},{"sys":926,"fields":929},{"id":927,"createdAt":928},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":930,"slug":931,"articleIntro":-1,"category":932},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[933],{"metadata":934,"sys":937,"fields":944},{"tags":935,"concepts":936},[],[],{"space":938,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":940,"publishedVersion":429,"revision":63,"contentType":942,"locale":29},{"sys":939},{"type":12,"linkType":13,"id":14},{"sys":941},{"id":21,"type":12,"linkType":22},{"sys":943},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":945,"metaTitle":439,"metaDescription":440,"mainTitle":946,"subtitle":458,"heroImage":961,"ctaButton":481,"ctaLink":482},[438],{"data":947,"content":948,"nodeType":75},{},[949,955],{"data":950,"content":951,"nodeType":451},{},[952],{"data":953,"marks":954,"value":450,"nodeType":83},{},[],{"data":956,"content":957,"nodeType":88},{},[958],{"data":959,"marks":960,"value":107,"nodeType":83},{},[],{"metadata":962,"sys":965,"fields":970},{"tags":963,"concepts":964},[],[],{"space":966,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":968,"publishedVersion":63,"revision":45,"locale":29},{"sys":967},{"type":12,"linkType":13,"id":14},{"sys":969},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":971},{"url":473,"details":972,"fileName":479,"contentType":480},{"size":475,"image":973},{"width":477,"height":478},{"sys":975,"fields":978},{"id":976,"createdAt":977},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":979,"slug":980,"articleIntro":979,"category":981},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[982],{"metadata":983,"sys":986,"fields":993},{"tags":984,"concepts":985},[],[],{"space":987,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":989,"publishedVersion":429,"revision":63,"contentType":991,"locale":29},{"sys":988},{"type":12,"linkType":13,"id":14},{"sys":990},{"id":21,"type":12,"linkType":22},{"sys":992},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":994,"metaTitle":439,"metaDescription":440,"mainTitle":995,"subtitle":458,"heroImage":1010,"ctaButton":481,"ctaLink":482},[438],{"data":996,"content":997,"nodeType":75},{},[998,1004],{"data":999,"content":1000,"nodeType":451},{},[1001],{"data":1002,"marks":1003,"value":450,"nodeType":83},{},[],{"data":1005,"content":1006,"nodeType":88},{},[1007],{"data":1008,"marks":1009,"value":107,"nodeType":83},{},[],{"metadata":1011,"sys":1014,"fields":1019},{"tags":1012,"concepts":1013},[],[],{"space":1015,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1017,"publishedVersion":63,"revision":45,"locale":29},{"sys":1016},{"type":12,"linkType":13,"id":14},{"sys":1018},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1020},{"url":473,"details":1021,"fileName":479,"contentType":480},{"size":475,"image":1022},{"width":477,"height":478},{"sys":1024,"fields":1027},{"id":1025,"createdAt":1026},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":1028,"slug":1029,"articleIntro":1028,"category":1030},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[1031],{"metadata":1032,"sys":1035,"fields":1042},{"tags":1033,"concepts":1034},[],[],{"space":1036,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1038,"publishedVersion":429,"revision":63,"contentType":1040,"locale":29},{"sys":1037},{"type":12,"linkType":13,"id":14},{"sys":1039},{"id":21,"type":12,"linkType":22},{"sys":1041},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1043,"metaTitle":439,"metaDescription":440,"mainTitle":1044,"subtitle":458,"heroImage":1059,"ctaButton":481,"ctaLink":482},[438],{"data":1045,"content":1046,"nodeType":75},{},[1047,1053],{"data":1048,"content":1049,"nodeType":451},{},[1050],{"data":1051,"marks":1052,"value":450,"nodeType":83},{},[],{"data":1054,"content":1055,"nodeType":88},{},[1056],{"data":1057,"marks":1058,"value":107,"nodeType":83},{},[],{"metadata":1060,"sys":1063,"fields":1068},{"tags":1061,"concepts":1062},[],[],{"space":1064,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1066,"publishedVersion":63,"revision":45,"locale":29},{"sys":1065},{"type":12,"linkType":13,"id":14},{"sys":1067},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1069},{"url":473,"details":1070,"fileName":479,"contentType":480},{"size":475,"image":1071},{"width":477,"height":478},{"sys":1073,"fields":1076},{"id":1074,"createdAt":1075},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":1077,"slug":1078,"articleIntro":1077,"category":1079},"6097 - de marchandises","compte-6097-de-marchandises",[1080],{"metadata":1081,"sys":1084,"fields":1091},{"tags":1082,"concepts":1083},[],[],{"space":1085,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1087,"publishedVersion":429,"revision":63,"contentType":1089,"locale":29},{"sys":1086},{"type":12,"linkType":13,"id":14},{"sys":1088},{"id":21,"type":12,"linkType":22},{"sys":1090},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1092,"metaTitle":439,"metaDescription":440,"mainTitle":1093,"subtitle":458,"heroImage":1108,"ctaButton":481,"ctaLink":482},[438],{"data":1094,"content":1095,"nodeType":75},{},[1096,1102],{"data":1097,"content":1098,"nodeType":451},{},[1099],{"data":1100,"marks":1101,"value":450,"nodeType":83},{},[],{"data":1103,"content":1104,"nodeType":88},{},[1105],{"data":1106,"marks":1107,"value":107,"nodeType":83},{},[],{"metadata":1109,"sys":1112,"fields":1117},{"tags":1110,"concepts":1111},[],[],{"space":1113,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1115,"publishedVersion":63,"revision":45,"locale":29},{"sys":1114},{"type":12,"linkType":13,"id":14},{"sys":1116},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1118},{"url":473,"details":1119,"fileName":479,"contentType":480},{"size":475,"image":1120},{"width":477,"height":478},{"sys":1122,"fields":1125},{"id":1123,"createdAt":1124},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":1126,"slug":1127,"articleIntro":1126,"category":1128},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[1129],{"metadata":1130,"sys":1133,"fields":1140},{"tags":1131,"concepts":1132},[],[],{"space":1134,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1136,"publishedVersion":429,"revision":63,"contentType":1138,"locale":29},{"sys":1135},{"type":12,"linkType":13,"id":14},{"sys":1137},{"id":21,"type":12,"linkType":22},{"sys":1139},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1141,"metaTitle":439,"metaDescription":440,"mainTitle":1142,"subtitle":458,"heroImage":1157,"ctaButton":481,"ctaLink":482},[438],{"data":1143,"content":1144,"nodeType":75},{},[1145,1151],{"data":1146,"content":1147,"nodeType":451},{},[1148],{"data":1149,"marks":1150,"value":450,"nodeType":83},{},[],{"data":1152,"content":1153,"nodeType":88},{},[1154],{"data":1155,"marks":1156,"value":107,"nodeType":83},{},[],{"metadata":1158,"sys":1161,"fields":1166},{"tags":1159,"concepts":1160},[],[],{"space":1162,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1164,"publishedVersion":63,"revision":45,"locale":29},{"sys":1163},{"type":12,"linkType":13,"id":14},{"sys":1165},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1167},{"url":473,"details":1168,"fileName":479,"contentType":480},{"size":475,"image":1169},{"width":477,"height":478},{"sys":1171,"fields":1174},{"id":1172,"createdAt":1173},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":1175,"slug":1176,"articleIntro":1175,"category":1177},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[1178],{"metadata":1179,"sys":1182,"fields":1189},{"tags":1180,"concepts":1181},[],[],{"space":1183,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1185,"publishedVersion":429,"revision":63,"contentType":1187,"locale":29},{"sys":1184},{"type":12,"linkType":13,"id":14},{"sys":1186},{"id":21,"type":12,"linkType":22},{"sys":1188},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1190,"metaTitle":439,"metaDescription":440,"mainTitle":1191,"subtitle":458,"heroImage":1206,"ctaButton":481,"ctaLink":482},[438],{"data":1192,"content":1193,"nodeType":75},{},[1194,1200],{"data":1195,"content":1196,"nodeType":451},{},[1197],{"data":1198,"marks":1199,"value":450,"nodeType":83},{},[],{"data":1201,"content":1202,"nodeType":88},{},[1203],{"data":1204,"marks":1205,"value":107,"nodeType":83},{},[],{"metadata":1207,"sys":1210,"fields":1215},{"tags":1208,"concepts":1209},[],[],{"space":1211,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1213,"publishedVersion":63,"revision":45,"locale":29},{"sys":1212},{"type":12,"linkType":13,"id":14},{"sys":1214},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1216},{"url":473,"details":1217,"fileName":479,"contentType":480},{"size":475,"image":1218},{"width":477,"height":478},{"sys":1220,"fields":1223},{"id":1221,"createdAt":1222},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":1224,"slug":1225,"articleIntro":1224,"category":1226},"426 - Personnel - Dépôts","compte-426-personnel-depots",[1227],{"metadata":1228,"sys":1231,"fields":1238},{"tags":1229,"concepts":1230},[],[],{"space":1232,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1234,"publishedVersion":429,"revision":63,"contentType":1236,"locale":29},{"sys":1233},{"type":12,"linkType":13,"id":14},{"sys":1235},{"id":21,"type":12,"linkType":22},{"sys":1237},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1239,"metaTitle":439,"metaDescription":440,"mainTitle":1240,"subtitle":458,"heroImage":1255,"ctaButton":481,"ctaLink":482},[438],{"data":1241,"content":1242,"nodeType":75},{},[1243,1249],{"data":1244,"content":1245,"nodeType":451},{},[1246],{"data":1247,"marks":1248,"value":450,"nodeType":83},{},[],{"data":1250,"content":1251,"nodeType":88},{},[1252],{"data":1253,"marks":1254,"value":107,"nodeType":83},{},[],{"metadata":1256,"sys":1259,"fields":1264},{"tags":1257,"concepts":1258},[],[],{"space":1260,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1262,"publishedVersion":63,"revision":45,"locale":29},{"sys":1261},{"type":12,"linkType":13,"id":14},{"sys":1263},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1265},{"url":473,"details":1266,"fileName":479,"contentType":480},{"size":475,"image":1267},{"width":477,"height":478},{"sys":1269,"fields":1272},{"id":1270,"createdAt":1271},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1273,"slug":1274,"articleIntro":1273,"category":1275},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1276],{"metadata":1277,"sys":1280,"fields":1287},{"tags":1278,"concepts":1279},[],[],{"space":1281,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1283,"publishedVersion":429,"revision":63,"contentType":1285,"locale":29},{"sys":1282},{"type":12,"linkType":13,"id":14},{"sys":1284},{"id":21,"type":12,"linkType":22},{"sys":1286},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1288,"metaTitle":439,"metaDescription":440,"mainTitle":1289,"subtitle":458,"heroImage":1304,"ctaButton":481,"ctaLink":482},[438],{"data":1290,"content":1291,"nodeType":75},{},[1292,1298],{"data":1293,"content":1294,"nodeType":451},{},[1295],{"data":1296,"marks":1297,"value":450,"nodeType":83},{},[],{"data":1299,"content":1300,"nodeType":88},{},[1301],{"data":1302,"marks":1303,"value":107,"nodeType":83},{},[],{"metadata":1305,"sys":1308,"fields":1313},{"tags":1306,"concepts":1307},[],[],{"space":1309,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1311,"publishedVersion":63,"revision":45,"locale":29},{"sys":1310},{"type":12,"linkType":13,"id":14},{"sys":1312},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1314},{"url":473,"details":1315,"fileName":479,"contentType":480},{"size":475,"image":1316},{"width":477,"height":478},{"sys":1318,"fields":1321},{"id":1319,"createdAt":1320},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":1322,"slug":1323,"articleIntro":1322,"category":1324},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[1325],{"metadata":1326,"sys":1329,"fields":1336},{"tags":1327,"concepts":1328},[],[],{"space":1330,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1332,"publishedVersion":429,"revision":63,"contentType":1334,"locale":29},{"sys":1331},{"type":12,"linkType":13,"id":14},{"sys":1333},{"id":21,"type":12,"linkType":22},{"sys":1335},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1337,"metaTitle":439,"metaDescription":440,"mainTitle":1338,"subtitle":458,"heroImage":1353,"ctaButton":481,"ctaLink":482},[438],{"data":1339,"content":1340,"nodeType":75},{},[1341,1347],{"data":1342,"content":1343,"nodeType":451},{},[1344],{"data":1345,"marks":1346,"value":450,"nodeType":83},{},[],{"data":1348,"content":1349,"nodeType":88},{},[1350],{"data":1351,"marks":1352,"value":107,"nodeType":83},{},[],{"metadata":1354,"sys":1357,"fields":1362},{"tags":1355,"concepts":1356},[],[],{"space":1358,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1360,"publishedVersion":63,"revision":45,"locale":29},{"sys":1359},{"type":12,"linkType":13,"id":14},{"sys":1361},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1363},{"url":473,"details":1364,"fileName":479,"contentType":480},{"size":475,"image":1365},{"width":477,"height":478},{"sys":1367,"fields":1370},{"id":1368,"createdAt":1369},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":1371,"slug":1372,"articleIntro":1371,"category":1373},"6378 - Taxes diverses","compte-6378-taxes-diverses",[1374],{"metadata":1375,"sys":1378,"fields":1385},{"tags":1376,"concepts":1377},[],[],{"space":1379,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1381,"publishedVersion":429,"revision":63,"contentType":1383,"locale":29},{"sys":1380},{"type":12,"linkType":13,"id":14},{"sys":1382},{"id":21,"type":12,"linkType":22},{"sys":1384},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1386,"metaTitle":439,"metaDescription":440,"mainTitle":1387,"subtitle":458,"heroImage":1402,"ctaButton":481,"ctaLink":482},[438],{"data":1388,"content":1389,"nodeType":75},{},[1390,1396],{"data":1391,"content":1392,"nodeType":451},{},[1393],{"data":1394,"marks":1395,"value":450,"nodeType":83},{},[],{"data":1397,"content":1398,"nodeType":88},{},[1399],{"data":1400,"marks":1401,"value":107,"nodeType":83},{},[],{"metadata":1403,"sys":1406,"fields":1411},{"tags":1404,"concepts":1405},[],[],{"space":1407,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1409,"publishedVersion":63,"revision":45,"locale":29},{"sys":1408},{"type":12,"linkType":13,"id":14},{"sys":1410},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1412},{"url":473,"details":1413,"fileName":479,"contentType":480},{"size":475,"image":1414},{"width":477,"height":478},{"sys":1416,"fields":1419},{"id":1417,"createdAt":1418},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":1420,"slug":1421,"articleIntro":1420,"category":1422},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[1423],{"metadata":1424,"sys":1427,"fields":1434},{"tags":1425,"concepts":1426},[],[],{"space":1428,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1430,"publishedVersion":429,"revision":63,"contentType":1432,"locale":29},{"sys":1429},{"type":12,"linkType":13,"id":14},{"sys":1431},{"id":21,"type":12,"linkType":22},{"sys":1433},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1435,"metaTitle":439,"metaDescription":440,"mainTitle":1436,"subtitle":458,"heroImage":1451,"ctaButton":481,"ctaLink":482},[438],{"data":1437,"content":1438,"nodeType":75},{},[1439,1445],{"data":1440,"content":1441,"nodeType":451},{},[1442],{"data":1443,"marks":1444,"value":450,"nodeType":83},{},[],{"data":1446,"content":1447,"nodeType":88},{},[1448],{"data":1449,"marks":1450,"value":107,"nodeType":83},{},[],{"metadata":1452,"sys":1455,"fields":1460},{"tags":1453,"concepts":1454},[],[],{"space":1456,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1458,"publishedVersion":63,"revision":45,"locale":29},{"sys":1457},{"type":12,"linkType":13,"id":14},{"sys":1459},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1461},{"url":473,"details":1462,"fileName":479,"contentType":480},{"size":475,"image":1463},{"width":477,"height":478},{"sys":1465,"fields":1468},{"id":1466,"createdAt":1467},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":1469,"slug":1470,"articleIntro":1469,"category":1471},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[1472],{"metadata":1473,"sys":1476,"fields":1483},{"tags":1474,"concepts":1475},[],[],{"space":1477,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1479,"publishedVersion":429,"revision":63,"contentType":1481,"locale":29},{"sys":1478},{"type":12,"linkType":13,"id":14},{"sys":1480},{"id":21,"type":12,"linkType":22},{"sys":1482},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1484,"metaTitle":439,"metaDescription":440,"mainTitle":1485,"subtitle":458,"heroImage":1500,"ctaButton":481,"ctaLink":482},[438],{"data":1486,"content":1487,"nodeType":75},{},[1488,1494],{"data":1489,"content":1490,"nodeType":451},{},[1491],{"data":1492,"marks":1493,"value":450,"nodeType":83},{},[],{"data":1495,"content":1496,"nodeType":88},{},[1497],{"data":1498,"marks":1499,"value":107,"nodeType":83},{},[],{"metadata":1501,"sys":1504,"fields":1509},{"tags":1502,"concepts":1503},[],[],{"space":1505,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1507,"publishedVersion":63,"revision":45,"locale":29},{"sys":1506},{"type":12,"linkType":13,"id":14},{"sys":1508},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1510},{"url":473,"details":1511,"fileName":479,"contentType":480},{"size":475,"image":1512},{"width":477,"height":478},{"sys":1514,"fields":1517},{"id":1515,"createdAt":1516},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":1518,"slug":1519,"articleIntro":1518,"category":1520},"Compte 502 - Actions propres","compte-502-actions-propres",[1521],{"metadata":1522,"sys":1525,"fields":1532},{"tags":1523,"concepts":1524},[],[],{"space":1526,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1528,"publishedVersion":429,"revision":63,"contentType":1530,"locale":29},{"sys":1527},{"type":12,"linkType":13,"id":14},{"sys":1529},{"id":21,"type":12,"linkType":22},{"sys":1531},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1533,"metaTitle":439,"metaDescription":440,"mainTitle":1534,"subtitle":458,"heroImage":1549,"ctaButton":481,"ctaLink":482},[438],{"data":1535,"content":1536,"nodeType":75},{},[1537,1543],{"data":1538,"content":1539,"nodeType":451},{},[1540],{"data":1541,"marks":1542,"value":450,"nodeType":83},{},[],{"data":1544,"content":1545,"nodeType":88},{},[1546],{"data":1547,"marks":1548,"value":107,"nodeType":83},{},[],{"metadata":1550,"sys":1553,"fields":1558},{"tags":1551,"concepts":1552},[],[],{"space":1554,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1556,"publishedVersion":63,"revision":45,"locale":29},{"sys":1555},{"type":12,"linkType":13,"id":14},{"sys":1557},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1559},{"url":473,"details":1560,"fileName":479,"contentType":480},{"size":475,"image":1561},{"width":477,"height":478},{"sys":1563,"fields":1566},{"id":1564,"createdAt":1565},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":1567,"slug":1568,"articleIntro":1567,"category":1569},"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",[1570],{"metadata":1571,"sys":1574,"fields":1581},{"tags":1572,"concepts":1573},[],[],{"space":1575,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1577,"publishedVersion":429,"revision":63,"contentType":1579,"locale":29},{"sys":1576},{"type":12,"linkType":13,"id":14},{"sys":1578},{"id":21,"type":12,"linkType":22},{"sys":1580},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1582,"metaTitle":439,"metaDescription":440,"mainTitle":1583,"subtitle":458,"heroImage":1598,"ctaButton":481,"ctaLink":482},[438],{"data":1584,"content":1585,"nodeType":75},{},[1586,1592],{"data":1587,"content":1588,"nodeType":451},{},[1589],{"data":1590,"marks":1591,"value":450,"nodeType":83},{},[],{"data":1593,"content":1594,"nodeType":88},{},[1595],{"data":1596,"marks":1597,"value":107,"nodeType":83},{},[],{"metadata":1599,"sys":1602,"fields":1607},{"tags":1600,"concepts":1601},[],[],{"space":1603,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1605,"publishedVersion":63,"revision":45,"locale":29},{"sys":1604},{"type":12,"linkType":13,"id":14},{"sys":1606},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1608},{"url":473,"details":1609,"fileName":479,"contentType":480},{"size":475,"image":1610},{"width":477,"height":478},{"sys":1612,"fields":1615},{"id":1613,"createdAt":1614},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":1616,"slug":1617,"articleIntro":-1,"category":1618},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[1619],{"metadata":1620,"sys":1623,"fields":1630},{"tags":1621,"concepts":1622},[],[],{"space":1624,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1626,"publishedVersion":429,"revision":63,"contentType":1628,"locale":29},{"sys":1625},{"type":12,"linkType":13,"id":14},{"sys":1627},{"id":21,"type":12,"linkType":22},{"sys":1629},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1631,"metaTitle":439,"metaDescription":440,"mainTitle":1632,"subtitle":458,"heroImage":1647,"ctaButton":481,"ctaLink":482},[438],{"data":1633,"content":1634,"nodeType":75},{},[1635,1641],{"data":1636,"content":1637,"nodeType":451},{},[1638],{"data":1639,"marks":1640,"value":450,"nodeType":83},{},[],{"data":1642,"content":1643,"nodeType":88},{},[1644],{"data":1645,"marks":1646,"value":107,"nodeType":83},{},[],{"metadata":1648,"sys":1651,"fields":1656},{"tags":1649,"concepts":1650},[],[],{"space":1652,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1654,"publishedVersion":63,"revision":45,"locale":29},{"sys":1653},{"type":12,"linkType":13,"id":14},{"sys":1655},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1657},{"url":473,"details":1658,"fileName":479,"contentType":480},{"size":475,"image":1659},{"width":477,"height":478},{"sys":1661,"fields":1664},{"id":1662,"createdAt":1663},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":1665,"slug":1666,"articleIntro":-1,"category":1667},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[1668],{"metadata":1669,"sys":1672,"fields":1679},{"tags":1670,"concepts":1671},[],[],{"space":1673,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1675,"publishedVersion":429,"revision":63,"contentType":1677,"locale":29},{"sys":1674},{"type":12,"linkType":13,"id":14},{"sys":1676},{"id":21,"type":12,"linkType":22},{"sys":1678},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1680,"metaTitle":439,"metaDescription":440,"mainTitle":1681,"subtitle":458,"heroImage":1696,"ctaButton":481,"ctaLink":482},[438],{"data":1682,"content":1683,"nodeType":75},{},[1684,1690],{"data":1685,"content":1686,"nodeType":451},{},[1687],{"data":1688,"marks":1689,"value":450,"nodeType":83},{},[],{"data":1691,"content":1692,"nodeType":88},{},[1693],{"data":1694,"marks":1695,"value":107,"nodeType":83},{},[],{"metadata":1697,"sys":1700,"fields":1705},{"tags":1698,"concepts":1699},[],[],{"space":1701,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1703,"publishedVersion":63,"revision":45,"locale":29},{"sys":1702},{"type":12,"linkType":13,"id":14},{"sys":1704},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1706},{"url":473,"details":1707,"fileName":479,"contentType":480},{"size":475,"image":1708},{"width":477,"height":478},{"sys":1710,"fields":1713},{"id":1711,"createdAt":1712},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":1714,"slug":1715,"articleIntro":1714,"category":1716},"4886 - Charges","compte-4886-charges",[1717],{"metadata":1718,"sys":1721,"fields":1728},{"tags":1719,"concepts":1720},[],[],{"space":1722,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1724,"publishedVersion":429,"revision":63,"contentType":1726,"locale":29},{"sys":1723},{"type":12,"linkType":13,"id":14},{"sys":1725},{"id":21,"type":12,"linkType":22},{"sys":1727},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1729,"metaTitle":439,"metaDescription":440,"mainTitle":1730,"subtitle":458,"heroImage":1745,"ctaButton":481,"ctaLink":482},[438],{"data":1731,"content":1732,"nodeType":75},{},[1733,1739],{"data":1734,"content":1735,"nodeType":451},{},[1736],{"data":1737,"marks":1738,"value":450,"nodeType":83},{},[],{"data":1740,"content":1741,"nodeType":88},{},[1742],{"data":1743,"marks":1744,"value":107,"nodeType":83},{},[],{"metadata":1746,"sys":1749,"fields":1754},{"tags":1747,"concepts":1748},[],[],{"space":1750,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1752,"publishedVersion":63,"revision":45,"locale":29},{"sys":1751},{"type":12,"linkType":13,"id":14},{"sys":1753},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1755},{"url":473,"details":1756,"fileName":479,"contentType":480},{"size":475,"image":1757},{"width":477,"height":478},{"sys":1759,"fields":1762},{"id":1760,"createdAt":1761},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":1763,"slug":1764,"articleIntro":1763,"category":1765},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[1766],{"metadata":1767,"sys":1770,"fields":1777},{"tags":1768,"concepts":1769},[],[],{"space":1771,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1773,"publishedVersion":429,"revision":63,"contentType":1775,"locale":29},{"sys":1772},{"type":12,"linkType":13,"id":14},{"sys":1774},{"id":21,"type":12,"linkType":22},{"sys":1776},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1778,"metaTitle":439,"metaDescription":440,"mainTitle":1779,"subtitle":458,"heroImage":1794,"ctaButton":481,"ctaLink":482},[438],{"data":1780,"content":1781,"nodeType":75},{},[1782,1788],{"data":1783,"content":1784,"nodeType":451},{},[1785],{"data":1786,"marks":1787,"value":450,"nodeType":83},{},[],{"data":1789,"content":1790,"nodeType":88},{},[1791],{"data":1792,"marks":1793,"value":107,"nodeType":83},{},[],{"metadata":1795,"sys":1798,"fields":1803},{"tags":1796,"concepts":1797},[],[],{"space":1799,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1801,"publishedVersion":63,"revision":45,"locale":29},{"sys":1800},{"type":12,"linkType":13,"id":14},{"sys":1802},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1804},{"url":473,"details":1805,"fileName":479,"contentType":480},{"size":475,"image":1806},{"width":477,"height":478},{"sys":1808,"fields":1811},{"id":1809,"createdAt":1810},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":1812,"slug":1813,"articleIntro":1812,"category":1814},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[1815],{"metadata":1816,"sys":1819,"fields":1826},{"tags":1817,"concepts":1818},[],[],{"space":1820,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1822,"publishedVersion":429,"revision":63,"contentType":1824,"locale":29},{"sys":1821},{"type":12,"linkType":13,"id":14},{"sys":1823},{"id":21,"type":12,"linkType":22},{"sys":1825},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1827,"metaTitle":439,"metaDescription":440,"mainTitle":1828,"subtitle":458,"heroImage":1843,"ctaButton":481,"ctaLink":482},[438],{"data":1829,"content":1830,"nodeType":75},{},[1831,1837],{"data":1832,"content":1833,"nodeType":451},{},[1834],{"data":1835,"marks":1836,"value":450,"nodeType":83},{},[],{"data":1838,"content":1839,"nodeType":88},{},[1840],{"data":1841,"marks":1842,"value":107,"nodeType":83},{},[],{"metadata":1844,"sys":1847,"fields":1852},{"tags":1845,"concepts":1846},[],[],{"space":1848,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1850,"publishedVersion":63,"revision":45,"locale":29},{"sys":1849},{"type":12,"linkType":13,"id":14},{"sys":1851},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1853},{"url":473,"details":1854,"fileName":479,"contentType":480},{"size":475,"image":1855},{"width":477,"height":478},{"sys":1857,"fields":1860},{"id":1858,"createdAt":1859},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":1861,"slug":1862,"articleIntro":1861,"category":1863},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[1864],{"metadata":1865,"sys":1868,"fields":1875},{"tags":1866,"concepts":1867},[],[],{"space":1869,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1871,"publishedVersion":429,"revision":63,"contentType":1873,"locale":29},{"sys":1870},{"type":12,"linkType":13,"id":14},{"sys":1872},{"id":21,"type":12,"linkType":22},{"sys":1874},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1876,"metaTitle":439,"metaDescription":440,"mainTitle":1877,"subtitle":458,"heroImage":1892,"ctaButton":481,"ctaLink":482},[438],{"data":1878,"content":1879,"nodeType":75},{},[1880,1886],{"data":1881,"content":1882,"nodeType":451},{},[1883],{"data":1884,"marks":1885,"value":450,"nodeType":83},{},[],{"data":1887,"content":1888,"nodeType":88},{},[1889],{"data":1890,"marks":1891,"value":107,"nodeType":83},{},[],{"metadata":1893,"sys":1896,"fields":1901},{"tags":1894,"concepts":1895},[],[],{"space":1897,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1899,"publishedVersion":63,"revision":45,"locale":29},{"sys":1898},{"type":12,"linkType":13,"id":14},{"sys":1900},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1902},{"url":473,"details":1903,"fileName":479,"contentType":480},{"size":475,"image":1904},{"width":477,"height":478},{"sys":1906,"fields":1909},{"id":1907,"createdAt":1908},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":1910,"slug":1911,"articleIntro":-1,"category":1912},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[1913],{"metadata":1914,"sys":1917,"fields":1924},{"tags":1915,"concepts":1916},[],[],{"space":1918,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1920,"publishedVersion":429,"revision":63,"contentType":1922,"locale":29},{"sys":1919},{"type":12,"linkType":13,"id":14},{"sys":1921},{"id":21,"type":12,"linkType":22},{"sys":1923},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1925,"metaTitle":439,"metaDescription":440,"mainTitle":1926,"subtitle":458,"heroImage":1941,"ctaButton":481,"ctaLink":482},[438],{"data":1927,"content":1928,"nodeType":75},{},[1929,1935],{"data":1930,"content":1931,"nodeType":451},{},[1932],{"data":1933,"marks":1934,"value":450,"nodeType":83},{},[],{"data":1936,"content":1937,"nodeType":88},{},[1938],{"data":1939,"marks":1940,"value":107,"nodeType":83},{},[],{"metadata":1942,"sys":1945,"fields":1950},{"tags":1943,"concepts":1944},[],[],{"space":1946,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1948,"publishedVersion":63,"revision":45,"locale":29},{"sys":1947},{"type":12,"linkType":13,"id":14},{"sys":1949},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":1951},{"url":473,"details":1952,"fileName":479,"contentType":480},{"size":475,"image":1953},{"width":477,"height":478},{"sys":1955,"fields":1958},{"id":1956,"createdAt":1957},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":1959,"slug":1960,"articleIntro":1959,"category":1961},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[1962],{"metadata":1963,"sys":1966,"fields":1973},{"tags":1964,"concepts":1965},[],[],{"space":1967,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":1969,"publishedVersion":429,"revision":63,"contentType":1971,"locale":29},{"sys":1968},{"type":12,"linkType":13,"id":14},{"sys":1970},{"id":21,"type":12,"linkType":22},{"sys":1972},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":1974,"metaTitle":439,"metaDescription":440,"mainTitle":1975,"subtitle":458,"heroImage":1990,"ctaButton":481,"ctaLink":482},[438],{"data":1976,"content":1977,"nodeType":75},{},[1978,1984],{"data":1979,"content":1980,"nodeType":451},{},[1981],{"data":1982,"marks":1983,"value":450,"nodeType":83},{},[],{"data":1985,"content":1986,"nodeType":88},{},[1987],{"data":1988,"marks":1989,"value":107,"nodeType":83},{},[],{"metadata":1991,"sys":1994,"fields":1999},{"tags":1992,"concepts":1993},[],[],{"space":1995,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":1997,"publishedVersion":63,"revision":45,"locale":29},{"sys":1996},{"type":12,"linkType":13,"id":14},{"sys":1998},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2000},{"url":473,"details":2001,"fileName":479,"contentType":480},{"size":475,"image":2002},{"width":477,"height":478},{"sys":2004,"fields":2007},{"id":2005,"createdAt":2006},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":2008,"slug":2009,"articleIntro":2008,"category":2010},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[2011],{"metadata":2012,"sys":2015,"fields":2022},{"tags":2013,"concepts":2014},[],[],{"space":2016,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2018,"publishedVersion":429,"revision":63,"contentType":2020,"locale":29},{"sys":2017},{"type":12,"linkType":13,"id":14},{"sys":2019},{"id":21,"type":12,"linkType":22},{"sys":2021},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2023,"metaTitle":439,"metaDescription":440,"mainTitle":2024,"subtitle":458,"heroImage":2039,"ctaButton":481,"ctaLink":482},[438],{"data":2025,"content":2026,"nodeType":75},{},[2027,2033],{"data":2028,"content":2029,"nodeType":451},{},[2030],{"data":2031,"marks":2032,"value":450,"nodeType":83},{},[],{"data":2034,"content":2035,"nodeType":88},{},[2036],{"data":2037,"marks":2038,"value":107,"nodeType":83},{},[],{"metadata":2040,"sys":2043,"fields":2048},{"tags":2041,"concepts":2042},[],[],{"space":2044,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2046,"publishedVersion":63,"revision":45,"locale":29},{"sys":2045},{"type":12,"linkType":13,"id":14},{"sys":2047},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2049},{"url":473,"details":2050,"fileName":479,"contentType":480},{"size":475,"image":2051},{"width":477,"height":478},{"sys":2053,"fields":2056},{"id":2054,"createdAt":2055},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":2057,"slug":2058,"articleIntro":2057,"category":2059},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[2060],{"metadata":2061,"sys":2064,"fields":2071},{"tags":2062,"concepts":2063},[],[],{"space":2065,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2067,"publishedVersion":429,"revision":63,"contentType":2069,"locale":29},{"sys":2066},{"type":12,"linkType":13,"id":14},{"sys":2068},{"id":21,"type":12,"linkType":22},{"sys":2070},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2072,"metaTitle":439,"metaDescription":440,"mainTitle":2073,"subtitle":458,"heroImage":2088,"ctaButton":481,"ctaLink":482},[438],{"data":2074,"content":2075,"nodeType":75},{},[2076,2082],{"data":2077,"content":2078,"nodeType":451},{},[2079],{"data":2080,"marks":2081,"value":450,"nodeType":83},{},[],{"data":2083,"content":2084,"nodeType":88},{},[2085],{"data":2086,"marks":2087,"value":107,"nodeType":83},{},[],{"metadata":2089,"sys":2092,"fields":2097},{"tags":2090,"concepts":2091},[],[],{"space":2093,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2095,"publishedVersion":63,"revision":45,"locale":29},{"sys":2094},{"type":12,"linkType":13,"id":14},{"sys":2096},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2098},{"url":473,"details":2099,"fileName":479,"contentType":480},{"size":475,"image":2100},{"width":477,"height":478},{"sys":2102,"fields":2105},{"id":2103,"createdAt":2104},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":2106,"slug":2107,"articleIntro":2106,"category":2108},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[2109],{"metadata":2110,"sys":2113,"fields":2120},{"tags":2111,"concepts":2112},[],[],{"space":2114,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2116,"publishedVersion":429,"revision":63,"contentType":2118,"locale":29},{"sys":2115},{"type":12,"linkType":13,"id":14},{"sys":2117},{"id":21,"type":12,"linkType":22},{"sys":2119},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2121,"metaTitle":439,"metaDescription":440,"mainTitle":2122,"subtitle":458,"heroImage":2137,"ctaButton":481,"ctaLink":482},[438],{"data":2123,"content":2124,"nodeType":75},{},[2125,2131],{"data":2126,"content":2127,"nodeType":451},{},[2128],{"data":2129,"marks":2130,"value":450,"nodeType":83},{},[],{"data":2132,"content":2133,"nodeType":88},{},[2134],{"data":2135,"marks":2136,"value":107,"nodeType":83},{},[],{"metadata":2138,"sys":2141,"fields":2146},{"tags":2139,"concepts":2140},[],[],{"space":2142,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2144,"publishedVersion":63,"revision":45,"locale":29},{"sys":2143},{"type":12,"linkType":13,"id":14},{"sys":2145},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2147},{"url":473,"details":2148,"fileName":479,"contentType":480},{"size":475,"image":2149},{"width":477,"height":478},{"sys":2151,"fields":2154},{"id":2152,"createdAt":2153},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":2155,"slug":2156,"articleIntro":2155,"category":2157},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[2158],{"metadata":2159,"sys":2162,"fields":2169},{"tags":2160,"concepts":2161},[],[],{"space":2163,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2165,"publishedVersion":429,"revision":63,"contentType":2167,"locale":29},{"sys":2164},{"type":12,"linkType":13,"id":14},{"sys":2166},{"id":21,"type":12,"linkType":22},{"sys":2168},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2170,"metaTitle":439,"metaDescription":440,"mainTitle":2171,"subtitle":458,"heroImage":2186,"ctaButton":481,"ctaLink":482},[438],{"data":2172,"content":2173,"nodeType":75},{},[2174,2180],{"data":2175,"content":2176,"nodeType":451},{},[2177],{"data":2178,"marks":2179,"value":450,"nodeType":83},{},[],{"data":2181,"content":2182,"nodeType":88},{},[2183],{"data":2184,"marks":2185,"value":107,"nodeType":83},{},[],{"metadata":2187,"sys":2190,"fields":2195},{"tags":2188,"concepts":2189},[],[],{"space":2191,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2193,"publishedVersion":63,"revision":45,"locale":29},{"sys":2192},{"type":12,"linkType":13,"id":14},{"sys":2194},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2196},{"url":473,"details":2197,"fileName":479,"contentType":480},{"size":475,"image":2198},{"width":477,"height":478},{"sys":2200,"fields":2203},{"id":2201,"createdAt":2202},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":2204,"slug":2205,"articleIntro":2204,"category":2206},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[2207],{"metadata":2208,"sys":2211,"fields":2218},{"tags":2209,"concepts":2210},[],[],{"space":2212,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2214,"publishedVersion":429,"revision":63,"contentType":2216,"locale":29},{"sys":2213},{"type":12,"linkType":13,"id":14},{"sys":2215},{"id":21,"type":12,"linkType":22},{"sys":2217},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2219,"metaTitle":439,"metaDescription":440,"mainTitle":2220,"subtitle":458,"heroImage":2235,"ctaButton":481,"ctaLink":482},[438],{"data":2221,"content":2222,"nodeType":75},{},[2223,2229],{"data":2224,"content":2225,"nodeType":451},{},[2226],{"data":2227,"marks":2228,"value":450,"nodeType":83},{},[],{"data":2230,"content":2231,"nodeType":88},{},[2232],{"data":2233,"marks":2234,"value":107,"nodeType":83},{},[],{"metadata":2236,"sys":2239,"fields":2244},{"tags":2237,"concepts":2238},[],[],{"space":2240,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2242,"publishedVersion":63,"revision":45,"locale":29},{"sys":2241},{"type":12,"linkType":13,"id":14},{"sys":2243},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2245},{"url":473,"details":2246,"fileName":479,"contentType":480},{"size":475,"image":2247},{"width":477,"height":478},{"sys":2249,"fields":2252},{"id":2250,"createdAt":2251},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":2253,"slug":2254,"articleIntro":2253,"category":2255},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[2256],{"metadata":2257,"sys":2260,"fields":2267},{"tags":2258,"concepts":2259},[],[],{"space":2261,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2263,"publishedVersion":429,"revision":63,"contentType":2265,"locale":29},{"sys":2262},{"type":12,"linkType":13,"id":14},{"sys":2264},{"id":21,"type":12,"linkType":22},{"sys":2266},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2268,"metaTitle":439,"metaDescription":440,"mainTitle":2269,"subtitle":458,"heroImage":2284,"ctaButton":481,"ctaLink":482},[438],{"data":2270,"content":2271,"nodeType":75},{},[2272,2278],{"data":2273,"content":2274,"nodeType":451},{},[2275],{"data":2276,"marks":2277,"value":450,"nodeType":83},{},[],{"data":2279,"content":2280,"nodeType":88},{},[2281],{"data":2282,"marks":2283,"value":107,"nodeType":83},{},[],{"metadata":2285,"sys":2288,"fields":2293},{"tags":2286,"concepts":2287},[],[],{"space":2289,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2291,"publishedVersion":63,"revision":45,"locale":29},{"sys":2290},{"type":12,"linkType":13,"id":14},{"sys":2292},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2294},{"url":473,"details":2295,"fileName":479,"contentType":480},{"size":475,"image":2296},{"width":477,"height":478},{"sys":2298,"fields":2301},{"id":2299,"createdAt":2300},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":2302,"slug":2303,"articleIntro":2302,"category":2304},"Compte 451 - Groupe","compte-451-groupe",[2305],{"metadata":2306,"sys":2309,"fields":2316},{"tags":2307,"concepts":2308},[],[],{"space":2310,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2312,"publishedVersion":429,"revision":63,"contentType":2314,"locale":29},{"sys":2311},{"type":12,"linkType":13,"id":14},{"sys":2313},{"id":21,"type":12,"linkType":22},{"sys":2315},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2317,"metaTitle":439,"metaDescription":440,"mainTitle":2318,"subtitle":458,"heroImage":2333,"ctaButton":481,"ctaLink":482},[438],{"data":2319,"content":2320,"nodeType":75},{},[2321,2327],{"data":2322,"content":2323,"nodeType":451},{},[2324],{"data":2325,"marks":2326,"value":450,"nodeType":83},{},[],{"data":2328,"content":2329,"nodeType":88},{},[2330],{"data":2331,"marks":2332,"value":107,"nodeType":83},{},[],{"metadata":2334,"sys":2337,"fields":2342},{"tags":2335,"concepts":2336},[],[],{"space":2338,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2340,"publishedVersion":63,"revision":45,"locale":29},{"sys":2339},{"type":12,"linkType":13,"id":14},{"sys":2341},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2343},{"url":473,"details":2344,"fileName":479,"contentType":480},{"size":475,"image":2345},{"width":477,"height":478},{"sys":2347,"fields":2350},{"id":2348,"createdAt":2349},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":2351,"slug":2352,"articleIntro":2351,"category":2353},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[2354],{"metadata":2355,"sys":2358,"fields":2365},{"tags":2356,"concepts":2357},[],[],{"space":2359,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2361,"publishedVersion":429,"revision":63,"contentType":2363,"locale":29},{"sys":2360},{"type":12,"linkType":13,"id":14},{"sys":2362},{"id":21,"type":12,"linkType":22},{"sys":2364},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2366,"metaTitle":439,"metaDescription":440,"mainTitle":2367,"subtitle":458,"heroImage":2382,"ctaButton":481,"ctaLink":482},[438],{"data":2368,"content":2369,"nodeType":75},{},[2370,2376],{"data":2371,"content":2372,"nodeType":451},{},[2373],{"data":2374,"marks":2375,"value":450,"nodeType":83},{},[],{"data":2377,"content":2378,"nodeType":88},{},[2379],{"data":2380,"marks":2381,"value":107,"nodeType":83},{},[],{"metadata":2383,"sys":2386,"fields":2391},{"tags":2384,"concepts":2385},[],[],{"space":2387,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2389,"publishedVersion":63,"revision":45,"locale":29},{"sys":2388},{"type":12,"linkType":13,"id":14},{"sys":2390},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2392},{"url":473,"details":2393,"fileName":479,"contentType":480},{"size":475,"image":2394},{"width":477,"height":478},{"sys":2396,"fields":2399},{"id":2397,"createdAt":2398},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":2400,"slug":2401,"articleIntro":-1,"category":2402},"Compte 512 - Banques","compte-512-banques",[2403],{"metadata":2404,"sys":2407,"fields":2414},{"tags":2405,"concepts":2406},[],[],{"space":2408,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2410,"publishedVersion":429,"revision":63,"contentType":2412,"locale":29},{"sys":2409},{"type":12,"linkType":13,"id":14},{"sys":2411},{"id":21,"type":12,"linkType":22},{"sys":2413},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2415,"metaTitle":439,"metaDescription":440,"mainTitle":2416,"subtitle":458,"heroImage":2431,"ctaButton":481,"ctaLink":482},[438],{"data":2417,"content":2418,"nodeType":75},{},[2419,2425],{"data":2420,"content":2421,"nodeType":451},{},[2422],{"data":2423,"marks":2424,"value":450,"nodeType":83},{},[],{"data":2426,"content":2427,"nodeType":88},{},[2428],{"data":2429,"marks":2430,"value":107,"nodeType":83},{},[],{"metadata":2432,"sys":2435,"fields":2440},{"tags":2433,"concepts":2434},[],[],{"space":2436,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2438,"publishedVersion":63,"revision":45,"locale":29},{"sys":2437},{"type":12,"linkType":13,"id":14},{"sys":2439},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2441},{"url":473,"details":2442,"fileName":479,"contentType":480},{"size":475,"image":2443},{"width":477,"height":478},{"sys":2445,"fields":2448},{"id":2446,"createdAt":2447},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":2449,"slug":2450,"articleIntro":-1,"category":2451},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[2452],{"metadata":2453,"sys":2456,"fields":2463},{"tags":2454,"concepts":2455},[],[],{"space":2457,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2459,"publishedVersion":429,"revision":63,"contentType":2461,"locale":29},{"sys":2458},{"type":12,"linkType":13,"id":14},{"sys":2460},{"id":21,"type":12,"linkType":22},{"sys":2462},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2464,"metaTitle":439,"metaDescription":440,"mainTitle":2465,"subtitle":458,"heroImage":2480,"ctaButton":481,"ctaLink":482},[438],{"data":2466,"content":2467,"nodeType":75},{},[2468,2474],{"data":2469,"content":2470,"nodeType":451},{},[2471],{"data":2472,"marks":2473,"value":450,"nodeType":83},{},[],{"data":2475,"content":2476,"nodeType":88},{},[2477],{"data":2478,"marks":2479,"value":107,"nodeType":83},{},[],{"metadata":2481,"sys":2484,"fields":2489},{"tags":2482,"concepts":2483},[],[],{"space":2485,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2487,"publishedVersion":63,"revision":45,"locale":29},{"sys":2486},{"type":12,"linkType":13,"id":14},{"sys":2488},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2490},{"url":473,"details":2491,"fileName":479,"contentType":480},{"size":475,"image":2492},{"width":477,"height":478},{"sys":2494,"fields":2497},{"id":2495,"createdAt":2496},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":2498,"slug":2499,"articleIntro":2498,"category":2500},"6248 - Divers","compte-6248-divers",[2501],{"metadata":2502,"sys":2505,"fields":2512},{"tags":2503,"concepts":2504},[],[],{"space":2506,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2508,"publishedVersion":429,"revision":63,"contentType":2510,"locale":29},{"sys":2507},{"type":12,"linkType":13,"id":14},{"sys":2509},{"id":21,"type":12,"linkType":22},{"sys":2511},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2513,"metaTitle":439,"metaDescription":440,"mainTitle":2514,"subtitle":458,"heroImage":2529,"ctaButton":481,"ctaLink":482},[438],{"data":2515,"content":2516,"nodeType":75},{},[2517,2523],{"data":2518,"content":2519,"nodeType":451},{},[2520],{"data":2521,"marks":2522,"value":450,"nodeType":83},{},[],{"data":2524,"content":2525,"nodeType":88},{},[2526],{"data":2527,"marks":2528,"value":107,"nodeType":83},{},[],{"metadata":2530,"sys":2533,"fields":2538},{"tags":2531,"concepts":2532},[],[],{"space":2534,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2536,"publishedVersion":63,"revision":45,"locale":29},{"sys":2535},{"type":12,"linkType":13,"id":14},{"sys":2537},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2539},{"url":473,"details":2540,"fileName":479,"contentType":480},{"size":475,"image":2541},{"width":477,"height":478},{"sys":2543,"fields":2546},{"id":2544,"createdAt":2545},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":2547,"slug":2548,"articleIntro":2547,"category":2549},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[2550],{"metadata":2551,"sys":2554,"fields":2561},{"tags":2552,"concepts":2553},[],[],{"space":2555,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2557,"publishedVersion":429,"revision":63,"contentType":2559,"locale":29},{"sys":2556},{"type":12,"linkType":13,"id":14},{"sys":2558},{"id":21,"type":12,"linkType":22},{"sys":2560},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2562,"metaTitle":439,"metaDescription":440,"mainTitle":2563,"subtitle":458,"heroImage":2578,"ctaButton":481,"ctaLink":482},[438],{"data":2564,"content":2565,"nodeType":75},{},[2566,2572],{"data":2567,"content":2568,"nodeType":451},{},[2569],{"data":2570,"marks":2571,"value":450,"nodeType":83},{},[],{"data":2573,"content":2574,"nodeType":88},{},[2575],{"data":2576,"marks":2577,"value":107,"nodeType":83},{},[],{"metadata":2579,"sys":2582,"fields":2587},{"tags":2580,"concepts":2581},[],[],{"space":2583,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2585,"publishedVersion":63,"revision":45,"locale":29},{"sys":2584},{"type":12,"linkType":13,"id":14},{"sys":2586},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2588},{"url":473,"details":2589,"fileName":479,"contentType":480},{"size":475,"image":2590},{"width":477,"height":478},{"sys":2592,"fields":2595},{"id":2593,"createdAt":2594},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":2596,"slug":2597,"articleIntro":2596,"category":2598},"Compte 53 - Caisse","compte-53-caisse",[2599],{"metadata":2600,"sys":2603,"fields":2610},{"tags":2601,"concepts":2602},[],[],{"space":2604,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2606,"publishedVersion":429,"revision":63,"contentType":2608,"locale":29},{"sys":2605},{"type":12,"linkType":13,"id":14},{"sys":2607},{"id":21,"type":12,"linkType":22},{"sys":2609},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2611,"metaTitle":439,"metaDescription":440,"mainTitle":2612,"subtitle":458,"heroImage":2627,"ctaButton":481,"ctaLink":482},[438],{"data":2613,"content":2614,"nodeType":75},{},[2615,2621],{"data":2616,"content":2617,"nodeType":451},{},[2618],{"data":2619,"marks":2620,"value":450,"nodeType":83},{},[],{"data":2622,"content":2623,"nodeType":88},{},[2624],{"data":2625,"marks":2626,"value":107,"nodeType":83},{},[],{"metadata":2628,"sys":2631,"fields":2636},{"tags":2629,"concepts":2630},[],[],{"space":2632,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2634,"publishedVersion":63,"revision":45,"locale":29},{"sys":2633},{"type":12,"linkType":13,"id":14},{"sys":2635},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2637},{"url":473,"details":2638,"fileName":479,"contentType":480},{"size":475,"image":2639},{"width":477,"height":478},{"sys":2641,"fields":2644},{"id":2642,"createdAt":2643},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":2645,"slug":2646,"articleIntro":-1,"category":2647},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[2648],{"metadata":2649,"sys":2652,"fields":2659},{"tags":2650,"concepts":2651},[],[],{"space":2653,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2655,"publishedVersion":429,"revision":63,"contentType":2657,"locale":29},{"sys":2654},{"type":12,"linkType":13,"id":14},{"sys":2656},{"id":21,"type":12,"linkType":22},{"sys":2658},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2660,"metaTitle":439,"metaDescription":440,"mainTitle":2661,"subtitle":458,"heroImage":2676,"ctaButton":481,"ctaLink":482},[438],{"data":2662,"content":2663,"nodeType":75},{},[2664,2670],{"data":2665,"content":2666,"nodeType":451},{},[2667],{"data":2668,"marks":2669,"value":450,"nodeType":83},{},[],{"data":2671,"content":2672,"nodeType":88},{},[2673],{"data":2674,"marks":2675,"value":107,"nodeType":83},{},[],{"metadata":2677,"sys":2680,"fields":2685},{"tags":2678,"concepts":2679},[],[],{"space":2681,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2683,"publishedVersion":63,"revision":45,"locale":29},{"sys":2682},{"type":12,"linkType":13,"id":14},{"sys":2684},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2686},{"url":473,"details":2687,"fileName":479,"contentType":480},{"size":475,"image":2688},{"width":477,"height":478},{"sys":2690,"fields":2693},{"id":2691,"createdAt":2692},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":2694,"slug":2695,"articleIntro":2694,"category":2696},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[2697],{"metadata":2698,"sys":2701,"fields":2708},{"tags":2699,"concepts":2700},[],[],{"space":2702,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2704,"publishedVersion":429,"revision":63,"contentType":2706,"locale":29},{"sys":2703},{"type":12,"linkType":13,"id":14},{"sys":2705},{"id":21,"type":12,"linkType":22},{"sys":2707},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2709,"metaTitle":439,"metaDescription":440,"mainTitle":2710,"subtitle":458,"heroImage":2725,"ctaButton":481,"ctaLink":482},[438],{"data":2711,"content":2712,"nodeType":75},{},[2713,2719],{"data":2714,"content":2715,"nodeType":451},{},[2716],{"data":2717,"marks":2718,"value":450,"nodeType":83},{},[],{"data":2720,"content":2721,"nodeType":88},{},[2722],{"data":2723,"marks":2724,"value":107,"nodeType":83},{},[],{"metadata":2726,"sys":2729,"fields":2734},{"tags":2727,"concepts":2728},[],[],{"space":2730,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2732,"publishedVersion":63,"revision":45,"locale":29},{"sys":2731},{"type":12,"linkType":13,"id":14},{"sys":2733},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2735},{"url":473,"details":2736,"fileName":479,"contentType":480},{"size":475,"image":2737},{"width":477,"height":478},{"sys":2739,"fields":2742},{"id":2740,"createdAt":2741},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":2743,"slug":2744,"articleIntro":2743,"category":2745},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[2746],{"metadata":2747,"sys":2750,"fields":2757},{"tags":2748,"concepts":2749},[],[],{"space":2751,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2753,"publishedVersion":429,"revision":63,"contentType":2755,"locale":29},{"sys":2752},{"type":12,"linkType":13,"id":14},{"sys":2754},{"id":21,"type":12,"linkType":22},{"sys":2756},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2758,"metaTitle":439,"metaDescription":440,"mainTitle":2759,"subtitle":458,"heroImage":2774,"ctaButton":481,"ctaLink":482},[438],{"data":2760,"content":2761,"nodeType":75},{},[2762,2768],{"data":2763,"content":2764,"nodeType":451},{},[2765],{"data":2766,"marks":2767,"value":450,"nodeType":83},{},[],{"data":2769,"content":2770,"nodeType":88},{},[2771],{"data":2772,"marks":2773,"value":107,"nodeType":83},{},[],{"metadata":2775,"sys":2778,"fields":2783},{"tags":2776,"concepts":2777},[],[],{"space":2779,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2781,"publishedVersion":63,"revision":45,"locale":29},{"sys":2780},{"type":12,"linkType":13,"id":14},{"sys":2782},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2784},{"url":473,"details":2785,"fileName":479,"contentType":480},{"size":475,"image":2786},{"width":477,"height":478},{"sys":2788,"fields":2791},{"id":2789,"createdAt":2790},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":2792,"slug":2793,"articleIntro":-1,"category":2794},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[2795],{"metadata":2796,"sys":2799,"fields":2806},{"tags":2797,"concepts":2798},[],[],{"space":2800,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2802,"publishedVersion":429,"revision":63,"contentType":2804,"locale":29},{"sys":2801},{"type":12,"linkType":13,"id":14},{"sys":2803},{"id":21,"type":12,"linkType":22},{"sys":2805},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2807,"metaTitle":439,"metaDescription":440,"mainTitle":2808,"subtitle":458,"heroImage":2823,"ctaButton":481,"ctaLink":482},[438],{"data":2809,"content":2810,"nodeType":75},{},[2811,2817],{"data":2812,"content":2813,"nodeType":451},{},[2814],{"data":2815,"marks":2816,"value":450,"nodeType":83},{},[],{"data":2818,"content":2819,"nodeType":88},{},[2820],{"data":2821,"marks":2822,"value":107,"nodeType":83},{},[],{"metadata":2824,"sys":2827,"fields":2832},{"tags":2825,"concepts":2826},[],[],{"space":2828,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2830,"publishedVersion":63,"revision":45,"locale":29},{"sys":2829},{"type":12,"linkType":13,"id":14},{"sys":2831},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2833},{"url":473,"details":2834,"fileName":479,"contentType":480},{"size":475,"image":2835},{"width":477,"height":478},{"sys":2837,"fields":2840},{"id":2838,"createdAt":2839},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":2841,"slug":2842,"articleIntro":2841,"category":2843},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[2844],{"metadata":2845,"sys":2848,"fields":2855},{"tags":2846,"concepts":2847},[],[],{"space":2849,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2851,"publishedVersion":429,"revision":63,"contentType":2853,"locale":29},{"sys":2850},{"type":12,"linkType":13,"id":14},{"sys":2852},{"id":21,"type":12,"linkType":22},{"sys":2854},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2856,"metaTitle":439,"metaDescription":440,"mainTitle":2857,"subtitle":458,"heroImage":2872,"ctaButton":481,"ctaLink":482},[438],{"data":2858,"content":2859,"nodeType":75},{},[2860,2866],{"data":2861,"content":2862,"nodeType":451},{},[2863],{"data":2864,"marks":2865,"value":450,"nodeType":83},{},[],{"data":2867,"content":2868,"nodeType":88},{},[2869],{"data":2870,"marks":2871,"value":107,"nodeType":83},{},[],{"metadata":2873,"sys":2876,"fields":2881},{"tags":2874,"concepts":2875},[],[],{"space":2877,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2879,"publishedVersion":63,"revision":45,"locale":29},{"sys":2878},{"type":12,"linkType":13,"id":14},{"sys":2880},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2882},{"url":473,"details":2883,"fileName":479,"contentType":480},{"size":475,"image":2884},{"width":477,"height":478},{"sys":2886,"fields":2889},{"id":2887,"createdAt":2888},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":2890,"slug":2891,"articleIntro":2890,"category":2892},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[2893],{"metadata":2894,"sys":2897,"fields":2904},{"tags":2895,"concepts":2896},[],[],{"space":2898,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2900,"publishedVersion":429,"revision":63,"contentType":2902,"locale":29},{"sys":2899},{"type":12,"linkType":13,"id":14},{"sys":2901},{"id":21,"type":12,"linkType":22},{"sys":2903},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2905,"metaTitle":439,"metaDescription":440,"mainTitle":2906,"subtitle":458,"heroImage":2921,"ctaButton":481,"ctaLink":482},[438],{"data":2907,"content":2908,"nodeType":75},{},[2909,2915],{"data":2910,"content":2911,"nodeType":451},{},[2912],{"data":2913,"marks":2914,"value":450,"nodeType":83},{},[],{"data":2916,"content":2917,"nodeType":88},{},[2918],{"data":2919,"marks":2920,"value":107,"nodeType":83},{},[],{"metadata":2922,"sys":2925,"fields":2930},{"tags":2923,"concepts":2924},[],[],{"space":2926,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2928,"publishedVersion":63,"revision":45,"locale":29},{"sys":2927},{"type":12,"linkType":13,"id":14},{"sys":2929},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2931},{"url":473,"details":2932,"fileName":479,"contentType":480},{"size":475,"image":2933},{"width":477,"height":478},{"sys":2935,"fields":2938},{"id":2936,"createdAt":2937},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":2939,"slug":2940,"articleIntro":2939,"category":2941},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[2942],{"metadata":2943,"sys":2946,"fields":2953},{"tags":2944,"concepts":2945},[],[],{"space":2947,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2949,"publishedVersion":429,"revision":63,"contentType":2951,"locale":29},{"sys":2948},{"type":12,"linkType":13,"id":14},{"sys":2950},{"id":21,"type":12,"linkType":22},{"sys":2952},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":2954,"metaTitle":439,"metaDescription":440,"mainTitle":2955,"subtitle":458,"heroImage":2970,"ctaButton":481,"ctaLink":482},[438],{"data":2956,"content":2957,"nodeType":75},{},[2958,2964],{"data":2959,"content":2960,"nodeType":451},{},[2961],{"data":2962,"marks":2963,"value":450,"nodeType":83},{},[],{"data":2965,"content":2966,"nodeType":88},{},[2967],{"data":2968,"marks":2969,"value":107,"nodeType":83},{},[],{"metadata":2971,"sys":2974,"fields":2979},{"tags":2972,"concepts":2973},[],[],{"space":2975,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":2977,"publishedVersion":63,"revision":45,"locale":29},{"sys":2976},{"type":12,"linkType":13,"id":14},{"sys":2978},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":2980},{"url":473,"details":2981,"fileName":479,"contentType":480},{"size":475,"image":2982},{"width":477,"height":478},{"sys":2984,"fields":2987},{"id":2985,"createdAt":2986},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":2988,"slug":2989,"articleIntro":2988,"category":2990},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[2991],{"metadata":2992,"sys":2995,"fields":3002},{"tags":2993,"concepts":2994},[],[],{"space":2996,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":2998,"publishedVersion":429,"revision":63,"contentType":3000,"locale":29},{"sys":2997},{"type":12,"linkType":13,"id":14},{"sys":2999},{"id":21,"type":12,"linkType":22},{"sys":3001},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3003,"metaTitle":439,"metaDescription":440,"mainTitle":3004,"subtitle":458,"heroImage":3019,"ctaButton":481,"ctaLink":482},[438],{"data":3005,"content":3006,"nodeType":75},{},[3007,3013],{"data":3008,"content":3009,"nodeType":451},{},[3010],{"data":3011,"marks":3012,"value":450,"nodeType":83},{},[],{"data":3014,"content":3015,"nodeType":88},{},[3016],{"data":3017,"marks":3018,"value":107,"nodeType":83},{},[],{"metadata":3020,"sys":3023,"fields":3028},{"tags":3021,"concepts":3022},[],[],{"space":3024,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3026,"publishedVersion":63,"revision":45,"locale":29},{"sys":3025},{"type":12,"linkType":13,"id":14},{"sys":3027},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3029},{"url":473,"details":3030,"fileName":479,"contentType":480},{"size":475,"image":3031},{"width":477,"height":478},{"sys":3033,"fields":3036},{"id":3034,"createdAt":3035},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":3037,"slug":3038,"articleIntro":-1,"category":3039},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[3040],{"metadata":3041,"sys":3044,"fields":3051},{"tags":3042,"concepts":3043},[],[],{"space":3045,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3047,"publishedVersion":429,"revision":63,"contentType":3049,"locale":29},{"sys":3046},{"type":12,"linkType":13,"id":14},{"sys":3048},{"id":21,"type":12,"linkType":22},{"sys":3050},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3052,"metaTitle":439,"metaDescription":440,"mainTitle":3053,"subtitle":458,"heroImage":3068,"ctaButton":481,"ctaLink":482},[438],{"data":3054,"content":3055,"nodeType":75},{},[3056,3062],{"data":3057,"content":3058,"nodeType":451},{},[3059],{"data":3060,"marks":3061,"value":450,"nodeType":83},{},[],{"data":3063,"content":3064,"nodeType":88},{},[3065],{"data":3066,"marks":3067,"value":107,"nodeType":83},{},[],{"metadata":3069,"sys":3072,"fields":3077},{"tags":3070,"concepts":3071},[],[],{"space":3073,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3075,"publishedVersion":63,"revision":45,"locale":29},{"sys":3074},{"type":12,"linkType":13,"id":14},{"sys":3076},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3078},{"url":473,"details":3079,"fileName":479,"contentType":480},{"size":475,"image":3080},{"width":477,"height":478},{"sys":3082,"fields":3085},{"id":3083,"createdAt":3084},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":3086,"slug":3087,"articleIntro":3086,"category":3088},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[3089],{"metadata":3090,"sys":3093,"fields":3100},{"tags":3091,"concepts":3092},[],[],{"space":3094,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3096,"publishedVersion":429,"revision":63,"contentType":3098,"locale":29},{"sys":3095},{"type":12,"linkType":13,"id":14},{"sys":3097},{"id":21,"type":12,"linkType":22},{"sys":3099},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3101,"metaTitle":439,"metaDescription":440,"mainTitle":3102,"subtitle":458,"heroImage":3117,"ctaButton":481,"ctaLink":482},[438],{"data":3103,"content":3104,"nodeType":75},{},[3105,3111],{"data":3106,"content":3107,"nodeType":451},{},[3108],{"data":3109,"marks":3110,"value":450,"nodeType":83},{},[],{"data":3112,"content":3113,"nodeType":88},{},[3114],{"data":3115,"marks":3116,"value":107,"nodeType":83},{},[],{"metadata":3118,"sys":3121,"fields":3126},{"tags":3119,"concepts":3120},[],[],{"space":3122,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3124,"publishedVersion":63,"revision":45,"locale":29},{"sys":3123},{"type":12,"linkType":13,"id":14},{"sys":3125},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3127},{"url":473,"details":3128,"fileName":479,"contentType":480},{"size":475,"image":3129},{"width":477,"height":478},{"sys":3131,"fields":3134},{"id":3132,"createdAt":3133},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":3135,"slug":3136,"articleIntro":3135,"category":3137},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[3138],{"metadata":3139,"sys":3142,"fields":3149},{"tags":3140,"concepts":3141},[],[],{"space":3143,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3145,"publishedVersion":429,"revision":63,"contentType":3147,"locale":29},{"sys":3144},{"type":12,"linkType":13,"id":14},{"sys":3146},{"id":21,"type":12,"linkType":22},{"sys":3148},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3150,"metaTitle":439,"metaDescription":440,"mainTitle":3151,"subtitle":458,"heroImage":3166,"ctaButton":481,"ctaLink":482},[438],{"data":3152,"content":3153,"nodeType":75},{},[3154,3160],{"data":3155,"content":3156,"nodeType":451},{},[3157],{"data":3158,"marks":3159,"value":450,"nodeType":83},{},[],{"data":3161,"content":3162,"nodeType":88},{},[3163],{"data":3164,"marks":3165,"value":107,"nodeType":83},{},[],{"metadata":3167,"sys":3170,"fields":3175},{"tags":3168,"concepts":3169},[],[],{"space":3171,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3173,"publishedVersion":63,"revision":45,"locale":29},{"sys":3172},{"type":12,"linkType":13,"id":14},{"sys":3174},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3176},{"url":473,"details":3177,"fileName":479,"contentType":480},{"size":475,"image":3178},{"width":477,"height":478},{"sys":3180,"fields":3183},{"id":3181,"createdAt":3182},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":3184,"slug":3185,"articleIntro":3184,"category":3186},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[3187],{"metadata":3188,"sys":3191,"fields":3198},{"tags":3189,"concepts":3190},[],[],{"space":3192,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3194,"publishedVersion":429,"revision":63,"contentType":3196,"locale":29},{"sys":3193},{"type":12,"linkType":13,"id":14},{"sys":3195},{"id":21,"type":12,"linkType":22},{"sys":3197},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3199,"metaTitle":439,"metaDescription":440,"mainTitle":3200,"subtitle":458,"heroImage":3215,"ctaButton":481,"ctaLink":482},[438],{"data":3201,"content":3202,"nodeType":75},{},[3203,3209],{"data":3204,"content":3205,"nodeType":451},{},[3206],{"data":3207,"marks":3208,"value":450,"nodeType":83},{},[],{"data":3210,"content":3211,"nodeType":88},{},[3212],{"data":3213,"marks":3214,"value":107,"nodeType":83},{},[],{"metadata":3216,"sys":3219,"fields":3224},{"tags":3217,"concepts":3218},[],[],{"space":3220,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3222,"publishedVersion":63,"revision":45,"locale":29},{"sys":3221},{"type":12,"linkType":13,"id":14},{"sys":3223},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3225},{"url":473,"details":3226,"fileName":479,"contentType":480},{"size":475,"image":3227},{"width":477,"height":478},{"sys":3229,"fields":3232},{"id":3230,"createdAt":3231},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":3233,"slug":3234,"articleIntro":3233,"category":3235},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[3236],{"metadata":3237,"sys":3240,"fields":3247},{"tags":3238,"concepts":3239},[],[],{"space":3241,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3243,"publishedVersion":429,"revision":63,"contentType":3245,"locale":29},{"sys":3242},{"type":12,"linkType":13,"id":14},{"sys":3244},{"id":21,"type":12,"linkType":22},{"sys":3246},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3248,"metaTitle":439,"metaDescription":440,"mainTitle":3249,"subtitle":458,"heroImage":3264,"ctaButton":481,"ctaLink":482},[438],{"data":3250,"content":3251,"nodeType":75},{},[3252,3258],{"data":3253,"content":3254,"nodeType":451},{},[3255],{"data":3256,"marks":3257,"value":450,"nodeType":83},{},[],{"data":3259,"content":3260,"nodeType":88},{},[3261],{"data":3262,"marks":3263,"value":107,"nodeType":83},{},[],{"metadata":3265,"sys":3268,"fields":3273},{"tags":3266,"concepts":3267},[],[],{"space":3269,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3271,"publishedVersion":63,"revision":45,"locale":29},{"sys":3270},{"type":12,"linkType":13,"id":14},{"sys":3272},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3274},{"url":473,"details":3275,"fileName":479,"contentType":480},{"size":475,"image":3276},{"width":477,"height":478},{"sys":3278,"fields":3281},{"id":3279,"createdAt":3280},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":3282,"slug":3283,"articleIntro":3284,"category":3285},"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.",[3286],{"metadata":3287,"sys":3290,"fields":3297},{"tags":3288,"concepts":3289},[],[],{"space":3291,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3293,"publishedVersion":429,"revision":63,"contentType":3295,"locale":29},{"sys":3292},{"type":12,"linkType":13,"id":14},{"sys":3294},{"id":21,"type":12,"linkType":22},{"sys":3296},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3298,"metaTitle":439,"metaDescription":440,"mainTitle":3299,"subtitle":458,"heroImage":3314,"ctaButton":481,"ctaLink":482},[438],{"data":3300,"content":3301,"nodeType":75},{},[3302,3308],{"data":3303,"content":3304,"nodeType":451},{},[3305],{"data":3306,"marks":3307,"value":450,"nodeType":83},{},[],{"data":3309,"content":3310,"nodeType":88},{},[3311],{"data":3312,"marks":3313,"value":107,"nodeType":83},{},[],{"metadata":3315,"sys":3318,"fields":3323},{"tags":3316,"concepts":3317},[],[],{"space":3319,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3321,"publishedVersion":63,"revision":45,"locale":29},{"sys":3320},{"type":12,"linkType":13,"id":14},{"sys":3322},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3324},{"url":473,"details":3325,"fileName":479,"contentType":480},{"size":475,"image":3326},{"width":477,"height":478},{"sys":3328,"fields":3331},{"id":3329,"createdAt":3330},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":3332,"slug":3333,"articleIntro":3332,"category":3334},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[3335],{"metadata":3336,"sys":3339,"fields":3346},{"tags":3337,"concepts":3338},[],[],{"space":3340,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3342,"publishedVersion":429,"revision":63,"contentType":3344,"locale":29},{"sys":3341},{"type":12,"linkType":13,"id":14},{"sys":3343},{"id":21,"type":12,"linkType":22},{"sys":3345},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3347,"metaTitle":439,"metaDescription":440,"mainTitle":3348,"subtitle":458,"heroImage":3363,"ctaButton":481,"ctaLink":482},[438],{"data":3349,"content":3350,"nodeType":75},{},[3351,3357],{"data":3352,"content":3353,"nodeType":451},{},[3354],{"data":3355,"marks":3356,"value":450,"nodeType":83},{},[],{"data":3358,"content":3359,"nodeType":88},{},[3360],{"data":3361,"marks":3362,"value":107,"nodeType":83},{},[],{"metadata":3364,"sys":3367,"fields":3372},{"tags":3365,"concepts":3366},[],[],{"space":3368,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3370,"publishedVersion":63,"revision":45,"locale":29},{"sys":3369},{"type":12,"linkType":13,"id":14},{"sys":3371},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3373},{"url":473,"details":3374,"fileName":479,"contentType":480},{"size":475,"image":3375},{"width":477,"height":478},{"sys":3377,"fields":3380},{"id":3378,"createdAt":3379},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":3381,"slug":3382,"articleIntro":3381,"category":3383},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[3384],{"metadata":3385,"sys":3388,"fields":3395},{"tags":3386,"concepts":3387},[],[],{"space":3389,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3391,"publishedVersion":429,"revision":63,"contentType":3393,"locale":29},{"sys":3390},{"type":12,"linkType":13,"id":14},{"sys":3392},{"id":21,"type":12,"linkType":22},{"sys":3394},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3396,"metaTitle":439,"metaDescription":440,"mainTitle":3397,"subtitle":458,"heroImage":3412,"ctaButton":481,"ctaLink":482},[438],{"data":3398,"content":3399,"nodeType":75},{},[3400,3406],{"data":3401,"content":3402,"nodeType":451},{},[3403],{"data":3404,"marks":3405,"value":450,"nodeType":83},{},[],{"data":3407,"content":3408,"nodeType":88},{},[3409],{"data":3410,"marks":3411,"value":107,"nodeType":83},{},[],{"metadata":3413,"sys":3416,"fields":3421},{"tags":3414,"concepts":3415},[],[],{"space":3417,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3419,"publishedVersion":63,"revision":45,"locale":29},{"sys":3418},{"type":12,"linkType":13,"id":14},{"sys":3420},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3422},{"url":473,"details":3423,"fileName":479,"contentType":480},{"size":475,"image":3424},{"width":477,"height":478},{"sys":3426,"fields":3429},{"id":3427,"createdAt":3428},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3430,"slug":3431,"articleIntro":-1,"category":3432},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[3433],{"metadata":3434,"sys":3437,"fields":3444},{"tags":3435,"concepts":3436},[],[],{"space":3438,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3440,"publishedVersion":429,"revision":63,"contentType":3442,"locale":29},{"sys":3439},{"type":12,"linkType":13,"id":14},{"sys":3441},{"id":21,"type":12,"linkType":22},{"sys":3443},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3445,"metaTitle":439,"metaDescription":440,"mainTitle":3446,"subtitle":458,"heroImage":3461,"ctaButton":481,"ctaLink":482},[438],{"data":3447,"content":3448,"nodeType":75},{},[3449,3455],{"data":3450,"content":3451,"nodeType":451},{},[3452],{"data":3453,"marks":3454,"value":450,"nodeType":83},{},[],{"data":3456,"content":3457,"nodeType":88},{},[3458],{"data":3459,"marks":3460,"value":107,"nodeType":83},{},[],{"metadata":3462,"sys":3465,"fields":3470},{"tags":3463,"concepts":3464},[],[],{"space":3466,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3468,"publishedVersion":63,"revision":45,"locale":29},{"sys":3467},{"type":12,"linkType":13,"id":14},{"sys":3469},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3471},{"url":473,"details":3472,"fileName":479,"contentType":480},{"size":475,"image":3473},{"width":477,"height":478},{"sys":3475,"fields":3478},{"id":3476,"createdAt":3477},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":3479,"slug":3480,"articleIntro":3479,"category":3481},"668 - Autres charges financières","compte-668-autres-charges-financieres",[3482],{"metadata":3483,"sys":3486,"fields":3493},{"tags":3484,"concepts":3485},[],[],{"space":3487,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3489,"publishedVersion":429,"revision":63,"contentType":3491,"locale":29},{"sys":3488},{"type":12,"linkType":13,"id":14},{"sys":3490},{"id":21,"type":12,"linkType":22},{"sys":3492},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3494,"metaTitle":439,"metaDescription":440,"mainTitle":3495,"subtitle":458,"heroImage":3510,"ctaButton":481,"ctaLink":482},[438],{"data":3496,"content":3497,"nodeType":75},{},[3498,3504],{"data":3499,"content":3500,"nodeType":451},{},[3501],{"data":3502,"marks":3503,"value":450,"nodeType":83},{},[],{"data":3505,"content":3506,"nodeType":88},{},[3507],{"data":3508,"marks":3509,"value":107,"nodeType":83},{},[],{"metadata":3511,"sys":3514,"fields":3519},{"tags":3512,"concepts":3513},[],[],{"space":3515,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3517,"publishedVersion":63,"revision":45,"locale":29},{"sys":3516},{"type":12,"linkType":13,"id":14},{"sys":3518},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3520},{"url":473,"details":3521,"fileName":479,"contentType":480},{"size":475,"image":3522},{"width":477,"height":478},{"sys":3524,"fields":3527},{"id":3525,"createdAt":3526},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":3528,"slug":3529,"articleIntro":-1,"category":3530},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[3531],{"metadata":3532,"sys":3535,"fields":3542},{"tags":3533,"concepts":3534},[],[],{"space":3536,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3538,"publishedVersion":429,"revision":63,"contentType":3540,"locale":29},{"sys":3537},{"type":12,"linkType":13,"id":14},{"sys":3539},{"id":21,"type":12,"linkType":22},{"sys":3541},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3543,"metaTitle":439,"metaDescription":440,"mainTitle":3544,"subtitle":458,"heroImage":3559,"ctaButton":481,"ctaLink":482},[438],{"data":3545,"content":3546,"nodeType":75},{},[3547,3553],{"data":3548,"content":3549,"nodeType":451},{},[3550],{"data":3551,"marks":3552,"value":450,"nodeType":83},{},[],{"data":3554,"content":3555,"nodeType":88},{},[3556],{"data":3557,"marks":3558,"value":107,"nodeType":83},{},[],{"metadata":3560,"sys":3563,"fields":3568},{"tags":3561,"concepts":3562},[],[],{"space":3564,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3566,"publishedVersion":63,"revision":45,"locale":29},{"sys":3565},{"type":12,"linkType":13,"id":14},{"sys":3567},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3569},{"url":473,"details":3570,"fileName":479,"contentType":480},{"size":475,"image":3571},{"width":477,"height":478},{"sys":3573,"fields":3576},{"id":3574,"createdAt":3575},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":3577,"slug":3578,"articleIntro":-1,"category":3579},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[3580],{"metadata":3581,"sys":3584,"fields":3591},{"tags":3582,"concepts":3583},[],[],{"space":3585,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3587,"publishedVersion":429,"revision":63,"contentType":3589,"locale":29},{"sys":3586},{"type":12,"linkType":13,"id":14},{"sys":3588},{"id":21,"type":12,"linkType":22},{"sys":3590},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3592,"metaTitle":439,"metaDescription":440,"mainTitle":3593,"subtitle":458,"heroImage":3608,"ctaButton":481,"ctaLink":482},[438],{"data":3594,"content":3595,"nodeType":75},{},[3596,3602],{"data":3597,"content":3598,"nodeType":451},{},[3599],{"data":3600,"marks":3601,"value":450,"nodeType":83},{},[],{"data":3603,"content":3604,"nodeType":88},{},[3605],{"data":3606,"marks":3607,"value":107,"nodeType":83},{},[],{"metadata":3609,"sys":3612,"fields":3617},{"tags":3610,"concepts":3611},[],[],{"space":3613,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3615,"publishedVersion":63,"revision":45,"locale":29},{"sys":3614},{"type":12,"linkType":13,"id":14},{"sys":3616},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3618},{"url":473,"details":3619,"fileName":479,"contentType":480},{"size":475,"image":3620},{"width":477,"height":478},{"sys":3622,"fields":3625},{"id":3623,"createdAt":3624},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":3626,"slug":3627,"articleIntro":3626,"category":3628},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[3629],{"metadata":3630,"sys":3633,"fields":3640},{"tags":3631,"concepts":3632},[],[],{"space":3634,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3636,"publishedVersion":429,"revision":63,"contentType":3638,"locale":29},{"sys":3635},{"type":12,"linkType":13,"id":14},{"sys":3637},{"id":21,"type":12,"linkType":22},{"sys":3639},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3641,"metaTitle":439,"metaDescription":440,"mainTitle":3642,"subtitle":458,"heroImage":3657,"ctaButton":481,"ctaLink":482},[438],{"data":3643,"content":3644,"nodeType":75},{},[3645,3651],{"data":3646,"content":3647,"nodeType":451},{},[3648],{"data":3649,"marks":3650,"value":450,"nodeType":83},{},[],{"data":3652,"content":3653,"nodeType":88},{},[3654],{"data":3655,"marks":3656,"value":107,"nodeType":83},{},[],{"metadata":3658,"sys":3661,"fields":3666},{"tags":3659,"concepts":3660},[],[],{"space":3662,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3664,"publishedVersion":63,"revision":45,"locale":29},{"sys":3663},{"type":12,"linkType":13,"id":14},{"sys":3665},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3667},{"url":473,"details":3668,"fileName":479,"contentType":480},{"size":475,"image":3669},{"width":477,"height":478},{"sys":3671,"fields":3674},{"id":3672,"createdAt":3673},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":3675,"slug":3676,"articleIntro":3675,"category":3677},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[3678],{"metadata":3679,"sys":3682,"fields":3689},{"tags":3680,"concepts":3681},[],[],{"space":3683,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3685,"publishedVersion":429,"revision":63,"contentType":3687,"locale":29},{"sys":3684},{"type":12,"linkType":13,"id":14},{"sys":3686},{"id":21,"type":12,"linkType":22},{"sys":3688},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3690,"metaTitle":439,"metaDescription":440,"mainTitle":3691,"subtitle":458,"heroImage":3706,"ctaButton":481,"ctaLink":482},[438],{"data":3692,"content":3693,"nodeType":75},{},[3694,3700],{"data":3695,"content":3696,"nodeType":451},{},[3697],{"data":3698,"marks":3699,"value":450,"nodeType":83},{},[],{"data":3701,"content":3702,"nodeType":88},{},[3703],{"data":3704,"marks":3705,"value":107,"nodeType":83},{},[],{"metadata":3707,"sys":3710,"fields":3715},{"tags":3708,"concepts":3709},[],[],{"space":3711,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3713,"publishedVersion":63,"revision":45,"locale":29},{"sys":3712},{"type":12,"linkType":13,"id":14},{"sys":3714},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3716},{"url":473,"details":3717,"fileName":479,"contentType":480},{"size":475,"image":3718},{"width":477,"height":478},{"sys":3720,"fields":3723},{"id":3721,"createdAt":3722},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":3724,"slug":3725,"articleIntro":3724,"category":3726},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[3727],{"metadata":3728,"sys":3731,"fields":3738},{"tags":3729,"concepts":3730},[],[],{"space":3732,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3734,"publishedVersion":429,"revision":63,"contentType":3736,"locale":29},{"sys":3733},{"type":12,"linkType":13,"id":14},{"sys":3735},{"id":21,"type":12,"linkType":22},{"sys":3737},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3739,"metaTitle":439,"metaDescription":440,"mainTitle":3740,"subtitle":458,"heroImage":3755,"ctaButton":481,"ctaLink":482},[438],{"data":3741,"content":3742,"nodeType":75},{},[3743,3749],{"data":3744,"content":3745,"nodeType":451},{},[3746],{"data":3747,"marks":3748,"value":450,"nodeType":83},{},[],{"data":3750,"content":3751,"nodeType":88},{},[3752],{"data":3753,"marks":3754,"value":107,"nodeType":83},{},[],{"metadata":3756,"sys":3759,"fields":3764},{"tags":3757,"concepts":3758},[],[],{"space":3760,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3762,"publishedVersion":63,"revision":45,"locale":29},{"sys":3761},{"type":12,"linkType":13,"id":14},{"sys":3763},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3765},{"url":473,"details":3766,"fileName":479,"contentType":480},{"size":475,"image":3767},{"width":477,"height":478},{"sys":3769,"fields":3772},{"id":3770,"createdAt":3771},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":3773,"slug":3774,"articleIntro":3773,"category":3775},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[3776],{"metadata":3777,"sys":3780,"fields":3787},{"tags":3778,"concepts":3779},[],[],{"space":3781,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3783,"publishedVersion":429,"revision":63,"contentType":3785,"locale":29},{"sys":3782},{"type":12,"linkType":13,"id":14},{"sys":3784},{"id":21,"type":12,"linkType":22},{"sys":3786},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3788,"metaTitle":439,"metaDescription":440,"mainTitle":3789,"subtitle":458,"heroImage":3804,"ctaButton":481,"ctaLink":482},[438],{"data":3790,"content":3791,"nodeType":75},{},[3792,3798],{"data":3793,"content":3794,"nodeType":451},{},[3795],{"data":3796,"marks":3797,"value":450,"nodeType":83},{},[],{"data":3799,"content":3800,"nodeType":88},{},[3801],{"data":3802,"marks":3803,"value":107,"nodeType":83},{},[],{"metadata":3805,"sys":3808,"fields":3813},{"tags":3806,"concepts":3807},[],[],{"space":3809,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3811,"publishedVersion":63,"revision":45,"locale":29},{"sys":3810},{"type":12,"linkType":13,"id":14},{"sys":3812},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3814},{"url":473,"details":3815,"fileName":479,"contentType":480},{"size":475,"image":3816},{"width":477,"height":478},{"sys":3818,"fields":3821},{"id":3819,"createdAt":3820},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":3822,"slug":3823,"articleIntro":3822,"category":3824},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[3825],{"metadata":3826,"sys":3829,"fields":3836},{"tags":3827,"concepts":3828},[],[],{"space":3830,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3832,"publishedVersion":429,"revision":63,"contentType":3834,"locale":29},{"sys":3831},{"type":12,"linkType":13,"id":14},{"sys":3833},{"id":21,"type":12,"linkType":22},{"sys":3835},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3837,"metaTitle":439,"metaDescription":440,"mainTitle":3838,"subtitle":458,"heroImage":3853,"ctaButton":481,"ctaLink":482},[438],{"data":3839,"content":3840,"nodeType":75},{},[3841,3847],{"data":3842,"content":3843,"nodeType":451},{},[3844],{"data":3845,"marks":3846,"value":450,"nodeType":83},{},[],{"data":3848,"content":3849,"nodeType":88},{},[3850],{"data":3851,"marks":3852,"value":107,"nodeType":83},{},[],{"metadata":3854,"sys":3857,"fields":3862},{"tags":3855,"concepts":3856},[],[],{"space":3858,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3860,"publishedVersion":63,"revision":45,"locale":29},{"sys":3859},{"type":12,"linkType":13,"id":14},{"sys":3861},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3863},{"url":473,"details":3864,"fileName":479,"contentType":480},{"size":475,"image":3865},{"width":477,"height":478},{"sys":3867,"fields":3870},{"id":3868,"createdAt":3869},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":3871,"slug":3872,"articleIntro":3871,"category":3873},"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",[3874],{"metadata":3875,"sys":3878,"fields":3885},{"tags":3876,"concepts":3877},[],[],{"space":3879,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3881,"publishedVersion":429,"revision":63,"contentType":3883,"locale":29},{"sys":3880},{"type":12,"linkType":13,"id":14},{"sys":3882},{"id":21,"type":12,"linkType":22},{"sys":3884},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3886,"metaTitle":439,"metaDescription":440,"mainTitle":3887,"subtitle":458,"heroImage":3902,"ctaButton":481,"ctaLink":482},[438],{"data":3888,"content":3889,"nodeType":75},{},[3890,3896],{"data":3891,"content":3892,"nodeType":451},{},[3893],{"data":3894,"marks":3895,"value":450,"nodeType":83},{},[],{"data":3897,"content":3898,"nodeType":88},{},[3899],{"data":3900,"marks":3901,"value":107,"nodeType":83},{},[],{"metadata":3903,"sys":3906,"fields":3911},{"tags":3904,"concepts":3905},[],[],{"space":3907,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3909,"publishedVersion":63,"revision":45,"locale":29},{"sys":3908},{"type":12,"linkType":13,"id":14},{"sys":3910},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3912},{"url":473,"details":3913,"fileName":479,"contentType":480},{"size":475,"image":3914},{"width":477,"height":478},{"sys":3916,"fields":3919},{"id":3917,"createdAt":3918},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":3920,"slug":3921,"articleIntro":-1,"category":3922},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[3923],{"metadata":3924,"sys":3927,"fields":3934},{"tags":3925,"concepts":3926},[],[],{"space":3928,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3930,"publishedVersion":429,"revision":63,"contentType":3932,"locale":29},{"sys":3929},{"type":12,"linkType":13,"id":14},{"sys":3931},{"id":21,"type":12,"linkType":22},{"sys":3933},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3935,"metaTitle":439,"metaDescription":440,"mainTitle":3936,"subtitle":458,"heroImage":3951,"ctaButton":481,"ctaLink":482},[438],{"data":3937,"content":3938,"nodeType":75},{},[3939,3945],{"data":3940,"content":3941,"nodeType":451},{},[3942],{"data":3943,"marks":3944,"value":450,"nodeType":83},{},[],{"data":3946,"content":3947,"nodeType":88},{},[3948],{"data":3949,"marks":3950,"value":107,"nodeType":83},{},[],{"metadata":3952,"sys":3955,"fields":3960},{"tags":3953,"concepts":3954},[],[],{"space":3956,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":3958,"publishedVersion":63,"revision":45,"locale":29},{"sys":3957},{"type":12,"linkType":13,"id":14},{"sys":3959},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":3961},{"url":473,"details":3962,"fileName":479,"contentType":480},{"size":475,"image":3963},{"width":477,"height":478},{"sys":3965,"fields":3968},{"id":3966,"createdAt":3967},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":3969,"slug":3970,"articleIntro":3969,"category":3971},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[3972],{"metadata":3973,"sys":3976,"fields":3983},{"tags":3974,"concepts":3975},[],[],{"space":3977,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":3979,"publishedVersion":429,"revision":63,"contentType":3981,"locale":29},{"sys":3978},{"type":12,"linkType":13,"id":14},{"sys":3980},{"id":21,"type":12,"linkType":22},{"sys":3982},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":3984,"metaTitle":439,"metaDescription":440,"mainTitle":3985,"subtitle":458,"heroImage":4000,"ctaButton":481,"ctaLink":482},[438],{"data":3986,"content":3987,"nodeType":75},{},[3988,3994],{"data":3989,"content":3990,"nodeType":451},{},[3991],{"data":3992,"marks":3993,"value":450,"nodeType":83},{},[],{"data":3995,"content":3996,"nodeType":88},{},[3997],{"data":3998,"marks":3999,"value":107,"nodeType":83},{},[],{"metadata":4001,"sys":4004,"fields":4009},{"tags":4002,"concepts":4003},[],[],{"space":4005,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4007,"publishedVersion":63,"revision":45,"locale":29},{"sys":4006},{"type":12,"linkType":13,"id":14},{"sys":4008},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4010},{"url":473,"details":4011,"fileName":479,"contentType":480},{"size":475,"image":4012},{"width":477,"height":478},{"sys":4014,"fields":4017},{"id":4015,"createdAt":4016},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4018,"slug":4019,"articleIntro":-1,"category":4020},"Compte 6226 - Honoraires","compte-6226-honoraires",[4021],{"metadata":4022,"sys":4025,"fields":4032},{"tags":4023,"concepts":4024},[],[],{"space":4026,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4028,"publishedVersion":429,"revision":63,"contentType":4030,"locale":29},{"sys":4027},{"type":12,"linkType":13,"id":14},{"sys":4029},{"id":21,"type":12,"linkType":22},{"sys":4031},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4033,"metaTitle":439,"metaDescription":440,"mainTitle":4034,"subtitle":458,"heroImage":4049,"ctaButton":481,"ctaLink":482},[438],{"data":4035,"content":4036,"nodeType":75},{},[4037,4043],{"data":4038,"content":4039,"nodeType":451},{},[4040],{"data":4041,"marks":4042,"value":450,"nodeType":83},{},[],{"data":4044,"content":4045,"nodeType":88},{},[4046],{"data":4047,"marks":4048,"value":107,"nodeType":83},{},[],{"metadata":4050,"sys":4053,"fields":4058},{"tags":4051,"concepts":4052},[],[],{"space":4054,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4056,"publishedVersion":63,"revision":45,"locale":29},{"sys":4055},{"type":12,"linkType":13,"id":14},{"sys":4057},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4059},{"url":473,"details":4060,"fileName":479,"contentType":480},{"size":475,"image":4061},{"width":477,"height":478},{"sys":4063,"fields":4066},{"id":4064,"createdAt":4065},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":4067,"slug":4068,"articleIntro":4067,"category":4069},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[4070],{"metadata":4071,"sys":4074,"fields":4081},{"tags":4072,"concepts":4073},[],[],{"space":4075,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4077,"publishedVersion":429,"revision":63,"contentType":4079,"locale":29},{"sys":4076},{"type":12,"linkType":13,"id":14},{"sys":4078},{"id":21,"type":12,"linkType":22},{"sys":4080},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4082,"metaTitle":439,"metaDescription":440,"mainTitle":4083,"subtitle":458,"heroImage":4098,"ctaButton":481,"ctaLink":482},[438],{"data":4084,"content":4085,"nodeType":75},{},[4086,4092],{"data":4087,"content":4088,"nodeType":451},{},[4089],{"data":4090,"marks":4091,"value":450,"nodeType":83},{},[],{"data":4093,"content":4094,"nodeType":88},{},[4095],{"data":4096,"marks":4097,"value":107,"nodeType":83},{},[],{"metadata":4099,"sys":4102,"fields":4107},{"tags":4100,"concepts":4101},[],[],{"space":4103,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4105,"publishedVersion":63,"revision":45,"locale":29},{"sys":4104},{"type":12,"linkType":13,"id":14},{"sys":4106},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4108},{"url":473,"details":4109,"fileName":479,"contentType":480},{"size":475,"image":4110},{"width":477,"height":478},{"sys":4112,"fields":4115},{"id":4113,"createdAt":4114},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":4116,"slug":4117,"articleIntro":4116,"category":4118},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[4119],{"metadata":4120,"sys":4123,"fields":4130},{"tags":4121,"concepts":4122},[],[],{"space":4124,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4126,"publishedVersion":429,"revision":63,"contentType":4128,"locale":29},{"sys":4125},{"type":12,"linkType":13,"id":14},{"sys":4127},{"id":21,"type":12,"linkType":22},{"sys":4129},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4131,"metaTitle":439,"metaDescription":440,"mainTitle":4132,"subtitle":458,"heroImage":4147,"ctaButton":481,"ctaLink":482},[438],{"data":4133,"content":4134,"nodeType":75},{},[4135,4141],{"data":4136,"content":4137,"nodeType":451},{},[4138],{"data":4139,"marks":4140,"value":450,"nodeType":83},{},[],{"data":4142,"content":4143,"nodeType":88},{},[4144],{"data":4145,"marks":4146,"value":107,"nodeType":83},{},[],{"metadata":4148,"sys":4151,"fields":4156},{"tags":4149,"concepts":4150},[],[],{"space":4152,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4154,"publishedVersion":63,"revision":45,"locale":29},{"sys":4153},{"type":12,"linkType":13,"id":14},{"sys":4155},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4157},{"url":473,"details":4158,"fileName":479,"contentType":480},{"size":475,"image":4159},{"width":477,"height":478},{"sys":4161,"fields":4164},{"id":4162,"createdAt":4163},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":4165,"slug":4166,"articleIntro":4165,"category":4167},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[4168],{"metadata":4169,"sys":4172,"fields":4179},{"tags":4170,"concepts":4171},[],[],{"space":4173,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4175,"publishedVersion":429,"revision":63,"contentType":4177,"locale":29},{"sys":4174},{"type":12,"linkType":13,"id":14},{"sys":4176},{"id":21,"type":12,"linkType":22},{"sys":4178},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4180,"metaTitle":439,"metaDescription":440,"mainTitle":4181,"subtitle":458,"heroImage":4196,"ctaButton":481,"ctaLink":482},[438],{"data":4182,"content":4183,"nodeType":75},{},[4184,4190],{"data":4185,"content":4186,"nodeType":451},{},[4187],{"data":4188,"marks":4189,"value":450,"nodeType":83},{},[],{"data":4191,"content":4192,"nodeType":88},{},[4193],{"data":4194,"marks":4195,"value":107,"nodeType":83},{},[],{"metadata":4197,"sys":4200,"fields":4205},{"tags":4198,"concepts":4199},[],[],{"space":4201,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4203,"publishedVersion":63,"revision":45,"locale":29},{"sys":4202},{"type":12,"linkType":13,"id":14},{"sys":4204},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4206},{"url":473,"details":4207,"fileName":479,"contentType":480},{"size":475,"image":4208},{"width":477,"height":478},{"sys":4210,"fields":4213},{"id":4211,"createdAt":4212},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":4214,"slug":4215,"articleIntro":4214,"category":4216},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[4217],{"metadata":4218,"sys":4221,"fields":4228},{"tags":4219,"concepts":4220},[],[],{"space":4222,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4224,"publishedVersion":429,"revision":63,"contentType":4226,"locale":29},{"sys":4223},{"type":12,"linkType":13,"id":14},{"sys":4225},{"id":21,"type":12,"linkType":22},{"sys":4227},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4229,"metaTitle":439,"metaDescription":440,"mainTitle":4230,"subtitle":458,"heroImage":4245,"ctaButton":481,"ctaLink":482},[438],{"data":4231,"content":4232,"nodeType":75},{},[4233,4239],{"data":4234,"content":4235,"nodeType":451},{},[4236],{"data":4237,"marks":4238,"value":450,"nodeType":83},{},[],{"data":4240,"content":4241,"nodeType":88},{},[4242],{"data":4243,"marks":4244,"value":107,"nodeType":83},{},[],{"metadata":4246,"sys":4249,"fields":4254},{"tags":4247,"concepts":4248},[],[],{"space":4250,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4252,"publishedVersion":63,"revision":45,"locale":29},{"sys":4251},{"type":12,"linkType":13,"id":14},{"sys":4253},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4255},{"url":473,"details":4256,"fileName":479,"contentType":480},{"size":475,"image":4257},{"width":477,"height":478},{"sys":4259,"fields":4262},{"id":4260,"createdAt":4261},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":4263,"slug":4264,"articleIntro":4263,"category":4265},"Compte 213 - Constructions","compte-213-constructions",[4266],{"metadata":4267,"sys":4270,"fields":4277},{"tags":4268,"concepts":4269},[],[],{"space":4271,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4273,"publishedVersion":429,"revision":63,"contentType":4275,"locale":29},{"sys":4272},{"type":12,"linkType":13,"id":14},{"sys":4274},{"id":21,"type":12,"linkType":22},{"sys":4276},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4278,"metaTitle":439,"metaDescription":440,"mainTitle":4279,"subtitle":458,"heroImage":4294,"ctaButton":481,"ctaLink":482},[438],{"data":4280,"content":4281,"nodeType":75},{},[4282,4288],{"data":4283,"content":4284,"nodeType":451},{},[4285],{"data":4286,"marks":4287,"value":450,"nodeType":83},{},[],{"data":4289,"content":4290,"nodeType":88},{},[4291],{"data":4292,"marks":4293,"value":107,"nodeType":83},{},[],{"metadata":4295,"sys":4298,"fields":4303},{"tags":4296,"concepts":4297},[],[],{"space":4299,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4301,"publishedVersion":63,"revision":45,"locale":29},{"sys":4300},{"type":12,"linkType":13,"id":14},{"sys":4302},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4304},{"url":473,"details":4305,"fileName":479,"contentType":480},{"size":475,"image":4306},{"width":477,"height":478},{"sys":4308,"fields":4311},{"id":4309,"createdAt":4310},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":4312,"slug":4313,"articleIntro":4312,"category":4314},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[4315],{"metadata":4316,"sys":4319,"fields":4326},{"tags":4317,"concepts":4318},[],[],{"space":4320,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4322,"publishedVersion":429,"revision":63,"contentType":4324,"locale":29},{"sys":4321},{"type":12,"linkType":13,"id":14},{"sys":4323},{"id":21,"type":12,"linkType":22},{"sys":4325},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4327,"metaTitle":439,"metaDescription":440,"mainTitle":4328,"subtitle":458,"heroImage":4343,"ctaButton":481,"ctaLink":482},[438],{"data":4329,"content":4330,"nodeType":75},{},[4331,4337],{"data":4332,"content":4333,"nodeType":451},{},[4334],{"data":4335,"marks":4336,"value":450,"nodeType":83},{},[],{"data":4338,"content":4339,"nodeType":88},{},[4340],{"data":4341,"marks":4342,"value":107,"nodeType":83},{},[],{"metadata":4344,"sys":4347,"fields":4352},{"tags":4345,"concepts":4346},[],[],{"space":4348,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4350,"publishedVersion":63,"revision":45,"locale":29},{"sys":4349},{"type":12,"linkType":13,"id":14},{"sys":4351},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4353},{"url":473,"details":4354,"fileName":479,"contentType":480},{"size":475,"image":4355},{"width":477,"height":478},{"sys":4357,"fields":4360},{"id":4358,"createdAt":4359},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":4361,"slug":4362,"articleIntro":4361,"category":4363},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[4364],{"metadata":4365,"sys":4368,"fields":4375},{"tags":4366,"concepts":4367},[],[],{"space":4369,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4371,"publishedVersion":429,"revision":63,"contentType":4373,"locale":29},{"sys":4370},{"type":12,"linkType":13,"id":14},{"sys":4372},{"id":21,"type":12,"linkType":22},{"sys":4374},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4376,"metaTitle":439,"metaDescription":440,"mainTitle":4377,"subtitle":458,"heroImage":4392,"ctaButton":481,"ctaLink":482},[438],{"data":4378,"content":4379,"nodeType":75},{},[4380,4386],{"data":4381,"content":4382,"nodeType":451},{},[4383],{"data":4384,"marks":4385,"value":450,"nodeType":83},{},[],{"data":4387,"content":4388,"nodeType":88},{},[4389],{"data":4390,"marks":4391,"value":107,"nodeType":83},{},[],{"metadata":4393,"sys":4396,"fields":4401},{"tags":4394,"concepts":4395},[],[],{"space":4397,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4399,"publishedVersion":63,"revision":45,"locale":29},{"sys":4398},{"type":12,"linkType":13,"id":14},{"sys":4400},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4402},{"url":473,"details":4403,"fileName":479,"contentType":480},{"size":475,"image":4404},{"width":477,"height":478},{"sys":4406,"fields":4409},{"id":4407,"createdAt":4408},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":4410,"slug":4411,"articleIntro":-1,"category":4412},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[4413],{"metadata":4414,"sys":4417,"fields":4424},{"tags":4415,"concepts":4416},[],[],{"space":4418,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4420,"publishedVersion":429,"revision":63,"contentType":4422,"locale":29},{"sys":4419},{"type":12,"linkType":13,"id":14},{"sys":4421},{"id":21,"type":12,"linkType":22},{"sys":4423},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4425,"metaTitle":439,"metaDescription":440,"mainTitle":4426,"subtitle":458,"heroImage":4441,"ctaButton":481,"ctaLink":482},[438],{"data":4427,"content":4428,"nodeType":75},{},[4429,4435],{"data":4430,"content":4431,"nodeType":451},{},[4432],{"data":4433,"marks":4434,"value":450,"nodeType":83},{},[],{"data":4436,"content":4437,"nodeType":88},{},[4438],{"data":4439,"marks":4440,"value":107,"nodeType":83},{},[],{"metadata":4442,"sys":4445,"fields":4450},{"tags":4443,"concepts":4444},[],[],{"space":4446,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4448,"publishedVersion":63,"revision":45,"locale":29},{"sys":4447},{"type":12,"linkType":13,"id":14},{"sys":4449},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4451},{"url":473,"details":4452,"fileName":479,"contentType":480},{"size":475,"image":4453},{"width":477,"height":478},{"sys":4455,"fields":4458},{"id":4456,"createdAt":4457},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":4459,"slug":4460,"articleIntro":4459,"category":4461},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[4462],{"metadata":4463,"sys":4466,"fields":4473},{"tags":4464,"concepts":4465},[],[],{"space":4467,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4469,"publishedVersion":429,"revision":63,"contentType":4471,"locale":29},{"sys":4468},{"type":12,"linkType":13,"id":14},{"sys":4470},{"id":21,"type":12,"linkType":22},{"sys":4472},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4474,"metaTitle":439,"metaDescription":440,"mainTitle":4475,"subtitle":458,"heroImage":4490,"ctaButton":481,"ctaLink":482},[438],{"data":4476,"content":4477,"nodeType":75},{},[4478,4484],{"data":4479,"content":4480,"nodeType":451},{},[4481],{"data":4482,"marks":4483,"value":450,"nodeType":83},{},[],{"data":4485,"content":4486,"nodeType":88},{},[4487],{"data":4488,"marks":4489,"value":107,"nodeType":83},{},[],{"metadata":4491,"sys":4494,"fields":4499},{"tags":4492,"concepts":4493},[],[],{"space":4495,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4497,"publishedVersion":63,"revision":45,"locale":29},{"sys":4496},{"type":12,"linkType":13,"id":14},{"sys":4498},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4500},{"url":473,"details":4501,"fileName":479,"contentType":480},{"size":475,"image":4502},{"width":477,"height":478},{"sys":4504,"fields":4507},{"id":4505,"createdAt":4506},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":4508,"slug":4509,"articleIntro":-1,"category":4510},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[4511],{"metadata":4512,"sys":4515,"fields":4522},{"tags":4513,"concepts":4514},[],[],{"space":4516,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4518,"publishedVersion":429,"revision":63,"contentType":4520,"locale":29},{"sys":4517},{"type":12,"linkType":13,"id":14},{"sys":4519},{"id":21,"type":12,"linkType":22},{"sys":4521},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4523,"metaTitle":439,"metaDescription":440,"mainTitle":4524,"subtitle":458,"heroImage":4539,"ctaButton":481,"ctaLink":482},[438],{"data":4525,"content":4526,"nodeType":75},{},[4527,4533],{"data":4528,"content":4529,"nodeType":451},{},[4530],{"data":4531,"marks":4532,"value":450,"nodeType":83},{},[],{"data":4534,"content":4535,"nodeType":88},{},[4536],{"data":4537,"marks":4538,"value":107,"nodeType":83},{},[],{"metadata":4540,"sys":4543,"fields":4548},{"tags":4541,"concepts":4542},[],[],{"space":4544,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4546,"publishedVersion":63,"revision":45,"locale":29},{"sys":4545},{"type":12,"linkType":13,"id":14},{"sys":4547},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4549},{"url":473,"details":4550,"fileName":479,"contentType":480},{"size":475,"image":4551},{"width":477,"height":478},{"sys":4553,"fields":4556},{"id":4554,"createdAt":4555},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":4557,"slug":4558,"articleIntro":4557,"category":4559},"1681 - Autres emprunts","compte-1681-autres-emprunts",[4560],{"metadata":4561,"sys":4564,"fields":4571},{"tags":4562,"concepts":4563},[],[],{"space":4565,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4567,"publishedVersion":429,"revision":63,"contentType":4569,"locale":29},{"sys":4566},{"type":12,"linkType":13,"id":14},{"sys":4568},{"id":21,"type":12,"linkType":22},{"sys":4570},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4572,"metaTitle":439,"metaDescription":440,"mainTitle":4573,"subtitle":458,"heroImage":4588,"ctaButton":481,"ctaLink":482},[438],{"data":4574,"content":4575,"nodeType":75},{},[4576,4582],{"data":4577,"content":4578,"nodeType":451},{},[4579],{"data":4580,"marks":4581,"value":450,"nodeType":83},{},[],{"data":4583,"content":4584,"nodeType":88},{},[4585],{"data":4586,"marks":4587,"value":107,"nodeType":83},{},[],{"metadata":4589,"sys":4592,"fields":4597},{"tags":4590,"concepts":4591},[],[],{"space":4593,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4595,"publishedVersion":63,"revision":45,"locale":29},{"sys":4594},{"type":12,"linkType":13,"id":14},{"sys":4596},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4598},{"url":473,"details":4599,"fileName":479,"contentType":480},{"size":475,"image":4600},{"width":477,"height":478},{"sys":4602,"fields":4605},{"id":4603,"createdAt":4604},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":4606,"slug":4607,"articleIntro":4606,"category":4608},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[4609],{"metadata":4610,"sys":4613,"fields":4620},{"tags":4611,"concepts":4612},[],[],{"space":4614,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4616,"publishedVersion":429,"revision":63,"contentType":4618,"locale":29},{"sys":4615},{"type":12,"linkType":13,"id":14},{"sys":4617},{"id":21,"type":12,"linkType":22},{"sys":4619},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4621,"metaTitle":439,"metaDescription":440,"mainTitle":4622,"subtitle":458,"heroImage":4637,"ctaButton":481,"ctaLink":482},[438],{"data":4623,"content":4624,"nodeType":75},{},[4625,4631],{"data":4626,"content":4627,"nodeType":451},{},[4628],{"data":4629,"marks":4630,"value":450,"nodeType":83},{},[],{"data":4632,"content":4633,"nodeType":88},{},[4634],{"data":4635,"marks":4636,"value":107,"nodeType":83},{},[],{"metadata":4638,"sys":4641,"fields":4646},{"tags":4639,"concepts":4640},[],[],{"space":4642,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4644,"publishedVersion":63,"revision":45,"locale":29},{"sys":4643},{"type":12,"linkType":13,"id":14},{"sys":4645},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4647},{"url":473,"details":4648,"fileName":479,"contentType":480},{"size":475,"image":4649},{"width":477,"height":478},{"sys":4651,"fields":4654},{"id":4652,"createdAt":4653},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":4655,"slug":4656,"articleIntro":-1,"category":4657},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[4658],{"metadata":4659,"sys":4662,"fields":4669},{"tags":4660,"concepts":4661},[],[],{"space":4663,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4665,"publishedVersion":429,"revision":63,"contentType":4667,"locale":29},{"sys":4664},{"type":12,"linkType":13,"id":14},{"sys":4666},{"id":21,"type":12,"linkType":22},{"sys":4668},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4670,"metaTitle":439,"metaDescription":440,"mainTitle":4671,"subtitle":458,"heroImage":4686,"ctaButton":481,"ctaLink":482},[438],{"data":4672,"content":4673,"nodeType":75},{},[4674,4680],{"data":4675,"content":4676,"nodeType":451},{},[4677],{"data":4678,"marks":4679,"value":450,"nodeType":83},{},[],{"data":4681,"content":4682,"nodeType":88},{},[4683],{"data":4684,"marks":4685,"value":107,"nodeType":83},{},[],{"metadata":4687,"sys":4690,"fields":4695},{"tags":4688,"concepts":4689},[],[],{"space":4691,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4693,"publishedVersion":63,"revision":45,"locale":29},{"sys":4692},{"type":12,"linkType":13,"id":14},{"sys":4694},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4696},{"url":473,"details":4697,"fileName":479,"contentType":480},{"size":475,"image":4698},{"width":477,"height":478},{"sys":4700,"fields":4703},{"id":4701,"createdAt":4702},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":4704,"slug":4705,"articleIntro":4704,"category":4706},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[4707],{"metadata":4708,"sys":4711,"fields":4718},{"tags":4709,"concepts":4710},[],[],{"space":4712,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4714,"publishedVersion":429,"revision":63,"contentType":4716,"locale":29},{"sys":4713},{"type":12,"linkType":13,"id":14},{"sys":4715},{"id":21,"type":12,"linkType":22},{"sys":4717},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4719,"metaTitle":439,"metaDescription":440,"mainTitle":4720,"subtitle":458,"heroImage":4735,"ctaButton":481,"ctaLink":482},[438],{"data":4721,"content":4722,"nodeType":75},{},[4723,4729],{"data":4724,"content":4725,"nodeType":451},{},[4726],{"data":4727,"marks":4728,"value":450,"nodeType":83},{},[],{"data":4730,"content":4731,"nodeType":88},{},[4732],{"data":4733,"marks":4734,"value":107,"nodeType":83},{},[],{"metadata":4736,"sys":4739,"fields":4744},{"tags":4737,"concepts":4738},[],[],{"space":4740,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4742,"publishedVersion":63,"revision":45,"locale":29},{"sys":4741},{"type":12,"linkType":13,"id":14},{"sys":4743},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4745},{"url":473,"details":4746,"fileName":479,"contentType":480},{"size":475,"image":4747},{"width":477,"height":478},{"sys":4749,"fields":4752},{"id":4750,"createdAt":4751},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":4753,"slug":4754,"articleIntro":-1,"category":4755},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[4756],{"metadata":4757,"sys":4760,"fields":4767},{"tags":4758,"concepts":4759},[],[],{"space":4761,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4763,"publishedVersion":429,"revision":63,"contentType":4765,"locale":29},{"sys":4762},{"type":12,"linkType":13,"id":14},{"sys":4764},{"id":21,"type":12,"linkType":22},{"sys":4766},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4768,"metaTitle":439,"metaDescription":440,"mainTitle":4769,"subtitle":458,"heroImage":4784,"ctaButton":481,"ctaLink":482},[438],{"data":4770,"content":4771,"nodeType":75},{},[4772,4778],{"data":4773,"content":4774,"nodeType":451},{},[4775],{"data":4776,"marks":4777,"value":450,"nodeType":83},{},[],{"data":4779,"content":4780,"nodeType":88},{},[4781],{"data":4782,"marks":4783,"value":107,"nodeType":83},{},[],{"metadata":4785,"sys":4788,"fields":4793},{"tags":4786,"concepts":4787},[],[],{"space":4789,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4791,"publishedVersion":63,"revision":45,"locale":29},{"sys":4790},{"type":12,"linkType":13,"id":14},{"sys":4792},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4794},{"url":473,"details":4795,"fileName":479,"contentType":480},{"size":475,"image":4796},{"width":477,"height":478},{"sys":4798,"fields":4801},{"id":4799,"createdAt":4800},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":4802,"slug":4803,"articleIntro":4802,"category":4804},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[4805],{"metadata":4806,"sys":4809,"fields":4816},{"tags":4807,"concepts":4808},[],[],{"space":4810,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4812,"publishedVersion":429,"revision":63,"contentType":4814,"locale":29},{"sys":4811},{"type":12,"linkType":13,"id":14},{"sys":4813},{"id":21,"type":12,"linkType":22},{"sys":4815},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4817,"metaTitle":439,"metaDescription":440,"mainTitle":4818,"subtitle":458,"heroImage":4833,"ctaButton":481,"ctaLink":482},[438],{"data":4819,"content":4820,"nodeType":75},{},[4821,4827],{"data":4822,"content":4823,"nodeType":451},{},[4824],{"data":4825,"marks":4826,"value":450,"nodeType":83},{},[],{"data":4828,"content":4829,"nodeType":88},{},[4830],{"data":4831,"marks":4832,"value":107,"nodeType":83},{},[],{"metadata":4834,"sys":4837,"fields":4842},{"tags":4835,"concepts":4836},[],[],{"space":4838,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4840,"publishedVersion":63,"revision":45,"locale":29},{"sys":4839},{"type":12,"linkType":13,"id":14},{"sys":4841},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4843},{"url":473,"details":4844,"fileName":479,"contentType":480},{"size":475,"image":4845},{"width":477,"height":478},{"sys":4847,"fields":4850},{"id":4848,"createdAt":4849},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":4851,"slug":4852,"articleIntro":4851,"category":4853},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[4854],{"metadata":4855,"sys":4858,"fields":4865},{"tags":4856,"concepts":4857},[],[],{"space":4859,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4861,"publishedVersion":429,"revision":63,"contentType":4863,"locale":29},{"sys":4860},{"type":12,"linkType":13,"id":14},{"sys":4862},{"id":21,"type":12,"linkType":22},{"sys":4864},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4866,"metaTitle":439,"metaDescription":440,"mainTitle":4867,"subtitle":458,"heroImage":4882,"ctaButton":481,"ctaLink":482},[438],{"data":4868,"content":4869,"nodeType":75},{},[4870,4876],{"data":4871,"content":4872,"nodeType":451},{},[4873],{"data":4874,"marks":4875,"value":450,"nodeType":83},{},[],{"data":4877,"content":4878,"nodeType":88},{},[4879],{"data":4880,"marks":4881,"value":107,"nodeType":83},{},[],{"metadata":4883,"sys":4886,"fields":4891},{"tags":4884,"concepts":4885},[],[],{"space":4887,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4889,"publishedVersion":63,"revision":45,"locale":29},{"sys":4888},{"type":12,"linkType":13,"id":14},{"sys":4890},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4892},{"url":473,"details":4893,"fileName":479,"contentType":480},{"size":475,"image":4894},{"width":477,"height":478},{"sys":4896,"fields":4899},{"id":4897,"createdAt":4898},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":4900,"slug":4901,"articleIntro":4900,"category":4902},"698 - Intégration fiscale","compte-698-integration-fiscale",[4903],{"metadata":4904,"sys":4907,"fields":4914},{"tags":4905,"concepts":4906},[],[],{"space":4908,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4910,"publishedVersion":429,"revision":63,"contentType":4912,"locale":29},{"sys":4909},{"type":12,"linkType":13,"id":14},{"sys":4911},{"id":21,"type":12,"linkType":22},{"sys":4913},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4915,"metaTitle":439,"metaDescription":440,"mainTitle":4916,"subtitle":458,"heroImage":4931,"ctaButton":481,"ctaLink":482},[438],{"data":4917,"content":4918,"nodeType":75},{},[4919,4925],{"data":4920,"content":4921,"nodeType":451},{},[4922],{"data":4923,"marks":4924,"value":450,"nodeType":83},{},[],{"data":4926,"content":4927,"nodeType":88},{},[4928],{"data":4929,"marks":4930,"value":107,"nodeType":83},{},[],{"metadata":4932,"sys":4935,"fields":4940},{"tags":4933,"concepts":4934},[],[],{"space":4936,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4938,"publishedVersion":63,"revision":45,"locale":29},{"sys":4937},{"type":12,"linkType":13,"id":14},{"sys":4939},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4941},{"url":473,"details":4942,"fileName":479,"contentType":480},{"size":475,"image":4943},{"width":477,"height":478},{"sys":4945,"fields":4948},{"id":4946,"createdAt":4947},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":4949,"slug":4950,"articleIntro":4949,"category":4951},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[4952],{"metadata":4953,"sys":4956,"fields":4963},{"tags":4954,"concepts":4955},[],[],{"space":4957,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":4959,"publishedVersion":429,"revision":63,"contentType":4961,"locale":29},{"sys":4958},{"type":12,"linkType":13,"id":14},{"sys":4960},{"id":21,"type":12,"linkType":22},{"sys":4962},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":4964,"metaTitle":439,"metaDescription":440,"mainTitle":4965,"subtitle":458,"heroImage":4980,"ctaButton":481,"ctaLink":482},[438],{"data":4966,"content":4967,"nodeType":75},{},[4968,4974],{"data":4969,"content":4970,"nodeType":451},{},[4971],{"data":4972,"marks":4973,"value":450,"nodeType":83},{},[],{"data":4975,"content":4976,"nodeType":88},{},[4977],{"data":4978,"marks":4979,"value":107,"nodeType":83},{},[],{"metadata":4981,"sys":4984,"fields":4989},{"tags":4982,"concepts":4983},[],[],{"space":4985,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":4987,"publishedVersion":63,"revision":45,"locale":29},{"sys":4986},{"type":12,"linkType":13,"id":14},{"sys":4988},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":4990},{"url":473,"details":4991,"fileName":479,"contentType":480},{"size":475,"image":4992},{"width":477,"height":478},{"sys":4994,"fields":4997},{"id":4995,"createdAt":4996},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":4998,"slug":4999,"articleIntro":5000,"category":5001},"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",[5002],{"metadata":5003,"sys":5006,"fields":5013},{"tags":5004,"concepts":5005},[],[],{"space":5007,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5009,"publishedVersion":429,"revision":63,"contentType":5011,"locale":29},{"sys":5008},{"type":12,"linkType":13,"id":14},{"sys":5010},{"id":21,"type":12,"linkType":22},{"sys":5012},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5014,"metaTitle":439,"metaDescription":440,"mainTitle":5015,"subtitle":458,"heroImage":5030,"ctaButton":481,"ctaLink":482},[438],{"data":5016,"content":5017,"nodeType":75},{},[5018,5024],{"data":5019,"content":5020,"nodeType":451},{},[5021],{"data":5022,"marks":5023,"value":450,"nodeType":83},{},[],{"data":5025,"content":5026,"nodeType":88},{},[5027],{"data":5028,"marks":5029,"value":107,"nodeType":83},{},[],{"metadata":5031,"sys":5034,"fields":5039},{"tags":5032,"concepts":5033},[],[],{"space":5035,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5037,"publishedVersion":63,"revision":45,"locale":29},{"sys":5036},{"type":12,"linkType":13,"id":14},{"sys":5038},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5040},{"url":473,"details":5041,"fileName":479,"contentType":480},{"size":475,"image":5042},{"width":477,"height":478},{"sys":5044,"fields":5047},{"id":5045,"createdAt":5046},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":5048,"slug":5049,"articleIntro":-1,"category":5050},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[5051],{"metadata":5052,"sys":5055,"fields":5062},{"tags":5053,"concepts":5054},[],[],{"space":5056,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5058,"publishedVersion":429,"revision":63,"contentType":5060,"locale":29},{"sys":5057},{"type":12,"linkType":13,"id":14},{"sys":5059},{"id":21,"type":12,"linkType":22},{"sys":5061},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5063,"metaTitle":439,"metaDescription":440,"mainTitle":5064,"subtitle":458,"heroImage":5079,"ctaButton":481,"ctaLink":482},[438],{"data":5065,"content":5066,"nodeType":75},{},[5067,5073],{"data":5068,"content":5069,"nodeType":451},{},[5070],{"data":5071,"marks":5072,"value":450,"nodeType":83},{},[],{"data":5074,"content":5075,"nodeType":88},{},[5076],{"data":5077,"marks":5078,"value":107,"nodeType":83},{},[],{"metadata":5080,"sys":5083,"fields":5088},{"tags":5081,"concepts":5082},[],[],{"space":5084,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5086,"publishedVersion":63,"revision":45,"locale":29},{"sys":5085},{"type":12,"linkType":13,"id":14},{"sys":5087},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5089},{"url":473,"details":5090,"fileName":479,"contentType":480},{"size":475,"image":5091},{"width":477,"height":478},{"sys":5093,"fields":5096},{"id":5094,"createdAt":5095},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":5097,"slug":5098,"articleIntro":5097,"category":5099},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[5100],{"metadata":5101,"sys":5104,"fields":5111},{"tags":5102,"concepts":5103},[],[],{"space":5105,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5107,"publishedVersion":429,"revision":63,"contentType":5109,"locale":29},{"sys":5106},{"type":12,"linkType":13,"id":14},{"sys":5108},{"id":21,"type":12,"linkType":22},{"sys":5110},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5112,"metaTitle":439,"metaDescription":440,"mainTitle":5113,"subtitle":458,"heroImage":5128,"ctaButton":481,"ctaLink":482},[438],{"data":5114,"content":5115,"nodeType":75},{},[5116,5122],{"data":5117,"content":5118,"nodeType":451},{},[5119],{"data":5120,"marks":5121,"value":450,"nodeType":83},{},[],{"data":5123,"content":5124,"nodeType":88},{},[5125],{"data":5126,"marks":5127,"value":107,"nodeType":83},{},[],{"metadata":5129,"sys":5132,"fields":5137},{"tags":5130,"concepts":5131},[],[],{"space":5133,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5135,"publishedVersion":63,"revision":45,"locale":29},{"sys":5134},{"type":12,"linkType":13,"id":14},{"sys":5136},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5138},{"url":473,"details":5139,"fileName":479,"contentType":480},{"size":475,"image":5140},{"width":477,"height":478},{"sys":5142,"fields":5145},{"id":5143,"createdAt":5144},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":5146,"slug":5147,"articleIntro":5146,"category":5148},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[5149],{"metadata":5150,"sys":5153,"fields":5160},{"tags":5151,"concepts":5152},[],[],{"space":5154,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5156,"publishedVersion":429,"revision":63,"contentType":5158,"locale":29},{"sys":5155},{"type":12,"linkType":13,"id":14},{"sys":5157},{"id":21,"type":12,"linkType":22},{"sys":5159},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5161,"metaTitle":439,"metaDescription":440,"mainTitle":5162,"subtitle":458,"heroImage":5177,"ctaButton":481,"ctaLink":482},[438],{"data":5163,"content":5164,"nodeType":75},{},[5165,5171],{"data":5166,"content":5167,"nodeType":451},{},[5168],{"data":5169,"marks":5170,"value":450,"nodeType":83},{},[],{"data":5172,"content":5173,"nodeType":88},{},[5174],{"data":5175,"marks":5176,"value":107,"nodeType":83},{},[],{"metadata":5178,"sys":5181,"fields":5186},{"tags":5179,"concepts":5180},[],[],{"space":5182,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5184,"publishedVersion":63,"revision":45,"locale":29},{"sys":5183},{"type":12,"linkType":13,"id":14},{"sys":5185},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5187},{"url":473,"details":5188,"fileName":479,"contentType":480},{"size":475,"image":5189},{"width":477,"height":478},{"sys":5191,"fields":5194},{"id":5192,"createdAt":5193},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":5195,"slug":5196,"articleIntro":5195,"category":5197},"274 - Prêts","compte-274-prets",[5198],{"metadata":5199,"sys":5202,"fields":5209},{"tags":5200,"concepts":5201},[],[],{"space":5203,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5205,"publishedVersion":429,"revision":63,"contentType":5207,"locale":29},{"sys":5204},{"type":12,"linkType":13,"id":14},{"sys":5206},{"id":21,"type":12,"linkType":22},{"sys":5208},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5210,"metaTitle":439,"metaDescription":440,"mainTitle":5211,"subtitle":458,"heroImage":5226,"ctaButton":481,"ctaLink":482},[438],{"data":5212,"content":5213,"nodeType":75},{},[5214,5220],{"data":5215,"content":5216,"nodeType":451},{},[5217],{"data":5218,"marks":5219,"value":450,"nodeType":83},{},[],{"data":5221,"content":5222,"nodeType":88},{},[5223],{"data":5224,"marks":5225,"value":107,"nodeType":83},{},[],{"metadata":5227,"sys":5230,"fields":5235},{"tags":5228,"concepts":5229},[],[],{"space":5231,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5233,"publishedVersion":63,"revision":45,"locale":29},{"sys":5232},{"type":12,"linkType":13,"id":14},{"sys":5234},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5236},{"url":473,"details":5237,"fileName":479,"contentType":480},{"size":475,"image":5238},{"width":477,"height":478},{"sys":5240,"fields":5243},{"id":5241,"createdAt":5242},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":5244,"slug":5245,"articleIntro":-1,"category":5246},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[5247],{"metadata":5248,"sys":5251,"fields":5258},{"tags":5249,"concepts":5250},[],[],{"space":5252,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5254,"publishedVersion":429,"revision":63,"contentType":5256,"locale":29},{"sys":5253},{"type":12,"linkType":13,"id":14},{"sys":5255},{"id":21,"type":12,"linkType":22},{"sys":5257},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5259,"metaTitle":439,"metaDescription":440,"mainTitle":5260,"subtitle":458,"heroImage":5275,"ctaButton":481,"ctaLink":482},[438],{"data":5261,"content":5262,"nodeType":75},{},[5263,5269],{"data":5264,"content":5265,"nodeType":451},{},[5266],{"data":5267,"marks":5268,"value":450,"nodeType":83},{},[],{"data":5270,"content":5271,"nodeType":88},{},[5272],{"data":5273,"marks":5274,"value":107,"nodeType":83},{},[],{"metadata":5276,"sys":5279,"fields":5284},{"tags":5277,"concepts":5278},[],[],{"space":5280,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5282,"publishedVersion":63,"revision":45,"locale":29},{"sys":5281},{"type":12,"linkType":13,"id":14},{"sys":5283},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5285},{"url":473,"details":5286,"fileName":479,"contentType":480},{"size":475,"image":5287},{"width":477,"height":478},{"sys":5289,"fields":5292},{"id":5290,"createdAt":5291},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":5293,"slug":5294,"articleIntro":5293,"category":5295},"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",[5296],{"metadata":5297,"sys":5300,"fields":5307},{"tags":5298,"concepts":5299},[],[],{"space":5301,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5303,"publishedVersion":429,"revision":63,"contentType":5305,"locale":29},{"sys":5302},{"type":12,"linkType":13,"id":14},{"sys":5304},{"id":21,"type":12,"linkType":22},{"sys":5306},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5308,"metaTitle":439,"metaDescription":440,"mainTitle":5309,"subtitle":458,"heroImage":5324,"ctaButton":481,"ctaLink":482},[438],{"data":5310,"content":5311,"nodeType":75},{},[5312,5318],{"data":5313,"content":5314,"nodeType":451},{},[5315],{"data":5316,"marks":5317,"value":450,"nodeType":83},{},[],{"data":5319,"content":5320,"nodeType":88},{},[5321],{"data":5322,"marks":5323,"value":107,"nodeType":83},{},[],{"metadata":5325,"sys":5328,"fields":5333},{"tags":5326,"concepts":5327},[],[],{"space":5329,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5331,"publishedVersion":63,"revision":45,"locale":29},{"sys":5330},{"type":12,"linkType":13,"id":14},{"sys":5332},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5334},{"url":473,"details":5335,"fileName":479,"contentType":480},{"size":475,"image":5336},{"width":477,"height":478},{"sys":5338,"fields":5341},{"id":5339,"createdAt":5340},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":5342,"slug":5343,"articleIntro":5342,"category":5344},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[5345],{"metadata":5346,"sys":5349,"fields":5356},{"tags":5347,"concepts":5348},[],[],{"space":5350,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5352,"publishedVersion":429,"revision":63,"contentType":5354,"locale":29},{"sys":5351},{"type":12,"linkType":13,"id":14},{"sys":5353},{"id":21,"type":12,"linkType":22},{"sys":5355},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5357,"metaTitle":439,"metaDescription":440,"mainTitle":5358,"subtitle":458,"heroImage":5373,"ctaButton":481,"ctaLink":482},[438],{"data":5359,"content":5360,"nodeType":75},{},[5361,5367],{"data":5362,"content":5363,"nodeType":451},{},[5364],{"data":5365,"marks":5366,"value":450,"nodeType":83},{},[],{"data":5368,"content":5369,"nodeType":88},{},[5370],{"data":5371,"marks":5372,"value":107,"nodeType":83},{},[],{"metadata":5374,"sys":5377,"fields":5382},{"tags":5375,"concepts":5376},[],[],{"space":5378,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5380,"publishedVersion":63,"revision":45,"locale":29},{"sys":5379},{"type":12,"linkType":13,"id":14},{"sys":5381},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5383},{"url":473,"details":5384,"fileName":479,"contentType":480},{"size":475,"image":5385},{"width":477,"height":478},{"sys":5387,"fields":5390},{"id":5388,"createdAt":5389},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":5391,"slug":5392,"articleIntro":-1,"category":5393},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[5394],{"metadata":5395,"sys":5398,"fields":5405},{"tags":5396,"concepts":5397},[],[],{"space":5399,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5401,"publishedVersion":429,"revision":63,"contentType":5403,"locale":29},{"sys":5400},{"type":12,"linkType":13,"id":14},{"sys":5402},{"id":21,"type":12,"linkType":22},{"sys":5404},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5406,"metaTitle":439,"metaDescription":440,"mainTitle":5407,"subtitle":458,"heroImage":5422,"ctaButton":481,"ctaLink":482},[438],{"data":5408,"content":5409,"nodeType":75},{},[5410,5416],{"data":5411,"content":5412,"nodeType":451},{},[5413],{"data":5414,"marks":5415,"value":450,"nodeType":83},{},[],{"data":5417,"content":5418,"nodeType":88},{},[5419],{"data":5420,"marks":5421,"value":107,"nodeType":83},{},[],{"metadata":5423,"sys":5426,"fields":5431},{"tags":5424,"concepts":5425},[],[],{"space":5427,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5429,"publishedVersion":63,"revision":45,"locale":29},{"sys":5428},{"type":12,"linkType":13,"id":14},{"sys":5430},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5432},{"url":473,"details":5433,"fileName":479,"contentType":480},{"size":475,"image":5434},{"width":477,"height":478},{"sys":5436,"fields":5439},{"id":5437,"createdAt":5438},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":5440,"slug":5441,"articleIntro":5440,"category":5442},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[5443],{"metadata":5444,"sys":5447,"fields":5454},{"tags":5445,"concepts":5446},[],[],{"space":5448,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5450,"publishedVersion":429,"revision":63,"contentType":5452,"locale":29},{"sys":5449},{"type":12,"linkType":13,"id":14},{"sys":5451},{"id":21,"type":12,"linkType":22},{"sys":5453},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5455,"metaTitle":439,"metaDescription":440,"mainTitle":5456,"subtitle":458,"heroImage":5471,"ctaButton":481,"ctaLink":482},[438],{"data":5457,"content":5458,"nodeType":75},{},[5459,5465],{"data":5460,"content":5461,"nodeType":451},{},[5462],{"data":5463,"marks":5464,"value":450,"nodeType":83},{},[],{"data":5466,"content":5467,"nodeType":88},{},[5468],{"data":5469,"marks":5470,"value":107,"nodeType":83},{},[],{"metadata":5472,"sys":5475,"fields":5480},{"tags":5473,"concepts":5474},[],[],{"space":5476,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5478,"publishedVersion":63,"revision":45,"locale":29},{"sys":5477},{"type":12,"linkType":13,"id":14},{"sys":5479},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5481},{"url":473,"details":5482,"fileName":479,"contentType":480},{"size":475,"image":5483},{"width":477,"height":478},{"sys":5485,"fields":5488},{"id":5486,"createdAt":5487},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":5489,"slug":5490,"articleIntro":5489,"category":5491},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[5492],{"metadata":5493,"sys":5496,"fields":5503},{"tags":5494,"concepts":5495},[],[],{"space":5497,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5499,"publishedVersion":429,"revision":63,"contentType":5501,"locale":29},{"sys":5498},{"type":12,"linkType":13,"id":14},{"sys":5500},{"id":21,"type":12,"linkType":22},{"sys":5502},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5504,"metaTitle":439,"metaDescription":440,"mainTitle":5505,"subtitle":458,"heroImage":5520,"ctaButton":481,"ctaLink":482},[438],{"data":5506,"content":5507,"nodeType":75},{},[5508,5514],{"data":5509,"content":5510,"nodeType":451},{},[5511],{"data":5512,"marks":5513,"value":450,"nodeType":83},{},[],{"data":5515,"content":5516,"nodeType":88},{},[5517],{"data":5518,"marks":5519,"value":107,"nodeType":83},{},[],{"metadata":5521,"sys":5524,"fields":5529},{"tags":5522,"concepts":5523},[],[],{"space":5525,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5527,"publishedVersion":63,"revision":45,"locale":29},{"sys":5526},{"type":12,"linkType":13,"id":14},{"sys":5528},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5530},{"url":473,"details":5531,"fileName":479,"contentType":480},{"size":475,"image":5532},{"width":477,"height":478},{"sys":5534,"fields":5537},{"id":5535,"createdAt":5536},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":5538,"slug":5539,"articleIntro":5538,"category":5540},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[5541],{"metadata":5542,"sys":5545,"fields":5552},{"tags":5543,"concepts":5544},[],[],{"space":5546,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5548,"publishedVersion":429,"revision":63,"contentType":5550,"locale":29},{"sys":5547},{"type":12,"linkType":13,"id":14},{"sys":5549},{"id":21,"type":12,"linkType":22},{"sys":5551},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5553,"metaTitle":439,"metaDescription":440,"mainTitle":5554,"subtitle":458,"heroImage":5569,"ctaButton":481,"ctaLink":482},[438],{"data":5555,"content":5556,"nodeType":75},{},[5557,5563],{"data":5558,"content":5559,"nodeType":451},{},[5560],{"data":5561,"marks":5562,"value":450,"nodeType":83},{},[],{"data":5564,"content":5565,"nodeType":88},{},[5566],{"data":5567,"marks":5568,"value":107,"nodeType":83},{},[],{"metadata":5570,"sys":5573,"fields":5578},{"tags":5571,"concepts":5572},[],[],{"space":5574,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5576,"publishedVersion":63,"revision":45,"locale":29},{"sys":5575},{"type":12,"linkType":13,"id":14},{"sys":5577},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5579},{"url":473,"details":5580,"fileName":479,"contentType":480},{"size":475,"image":5581},{"width":477,"height":478},{"sys":5583,"fields":5586},{"id":5584,"createdAt":5585},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":5587,"slug":5588,"articleIntro":5587,"category":5589},"355 - Produits finis","compte-355-produits-finis",[5590],{"metadata":5591,"sys":5594,"fields":5601},{"tags":5592,"concepts":5593},[],[],{"space":5595,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5597,"publishedVersion":429,"revision":63,"contentType":5599,"locale":29},{"sys":5596},{"type":12,"linkType":13,"id":14},{"sys":5598},{"id":21,"type":12,"linkType":22},{"sys":5600},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5602,"metaTitle":439,"metaDescription":440,"mainTitle":5603,"subtitle":458,"heroImage":5618,"ctaButton":481,"ctaLink":482},[438],{"data":5604,"content":5605,"nodeType":75},{},[5606,5612],{"data":5607,"content":5608,"nodeType":451},{},[5609],{"data":5610,"marks":5611,"value":450,"nodeType":83},{},[],{"data":5613,"content":5614,"nodeType":88},{},[5615],{"data":5616,"marks":5617,"value":107,"nodeType":83},{},[],{"metadata":5619,"sys":5622,"fields":5627},{"tags":5620,"concepts":5621},[],[],{"space":5623,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5625,"publishedVersion":63,"revision":45,"locale":29},{"sys":5624},{"type":12,"linkType":13,"id":14},{"sys":5626},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5628},{"url":473,"details":5629,"fileName":479,"contentType":480},{"size":475,"image":5630},{"width":477,"height":478},{"sys":5632,"fields":5635},{"id":5633,"createdAt":5634},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":5636,"slug":5637,"articleIntro":5636,"category":5638},"331 - Produits en cours","compte-331-produits-en-cours",[5639],{"metadata":5640,"sys":5643,"fields":5650},{"tags":5641,"concepts":5642},[],[],{"space":5644,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5646,"publishedVersion":429,"revision":63,"contentType":5648,"locale":29},{"sys":5645},{"type":12,"linkType":13,"id":14},{"sys":5647},{"id":21,"type":12,"linkType":22},{"sys":5649},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5651,"metaTitle":439,"metaDescription":440,"mainTitle":5652,"subtitle":458,"heroImage":5667,"ctaButton":481,"ctaLink":482},[438],{"data":5653,"content":5654,"nodeType":75},{},[5655,5661],{"data":5656,"content":5657,"nodeType":451},{},[5658],{"data":5659,"marks":5660,"value":450,"nodeType":83},{},[],{"data":5662,"content":5663,"nodeType":88},{},[5664],{"data":5665,"marks":5666,"value":107,"nodeType":83},{},[],{"metadata":5668,"sys":5671,"fields":5676},{"tags":5669,"concepts":5670},[],[],{"space":5672,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5674,"publishedVersion":63,"revision":45,"locale":29},{"sys":5673},{"type":12,"linkType":13,"id":14},{"sys":5675},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5677},{"url":473,"details":5678,"fileName":479,"contentType":480},{"size":475,"image":5679},{"width":477,"height":478},{"sys":5681,"fields":5684},{"id":5682,"createdAt":5683},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":5685,"slug":5686,"articleIntro":5685,"category":5687},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[5688],{"metadata":5689,"sys":5692,"fields":5699},{"tags":5690,"concepts":5691},[],[],{"space":5693,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5695,"publishedVersion":429,"revision":63,"contentType":5697,"locale":29},{"sys":5694},{"type":12,"linkType":13,"id":14},{"sys":5696},{"id":21,"type":12,"linkType":22},{"sys":5698},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5700,"metaTitle":439,"metaDescription":440,"mainTitle":5701,"subtitle":458,"heroImage":5716,"ctaButton":481,"ctaLink":482},[438],{"data":5702,"content":5703,"nodeType":75},{},[5704,5710],{"data":5705,"content":5706,"nodeType":451},{},[5707],{"data":5708,"marks":5709,"value":450,"nodeType":83},{},[],{"data":5711,"content":5712,"nodeType":88},{},[5713],{"data":5714,"marks":5715,"value":107,"nodeType":83},{},[],{"metadata":5717,"sys":5720,"fields":5725},{"tags":5718,"concepts":5719},[],[],{"space":5721,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5723,"publishedVersion":63,"revision":45,"locale":29},{"sys":5722},{"type":12,"linkType":13,"id":14},{"sys":5724},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5726},{"url":473,"details":5727,"fileName":479,"contentType":480},{"size":475,"image":5728},{"width":477,"height":478},{"sys":5730,"fields":5733},{"id":5731,"createdAt":5732},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":5734,"slug":5735,"articleIntro":5734,"category":5736},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[5737],{"metadata":5738,"sys":5741,"fields":5748},{"tags":5739,"concepts":5740},[],[],{"space":5742,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5744,"publishedVersion":429,"revision":63,"contentType":5746,"locale":29},{"sys":5743},{"type":12,"linkType":13,"id":14},{"sys":5745},{"id":21,"type":12,"linkType":22},{"sys":5747},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5749,"metaTitle":439,"metaDescription":440,"mainTitle":5750,"subtitle":458,"heroImage":5765,"ctaButton":481,"ctaLink":482},[438],{"data":5751,"content":5752,"nodeType":75},{},[5753,5759],{"data":5754,"content":5755,"nodeType":451},{},[5756],{"data":5757,"marks":5758,"value":450,"nodeType":83},{},[],{"data":5760,"content":5761,"nodeType":88},{},[5762],{"data":5763,"marks":5764,"value":107,"nodeType":83},{},[],{"metadata":5766,"sys":5769,"fields":5774},{"tags":5767,"concepts":5768},[],[],{"space":5770,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5772,"publishedVersion":63,"revision":45,"locale":29},{"sys":5771},{"type":12,"linkType":13,"id":14},{"sys":5773},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5775},{"url":473,"details":5776,"fileName":479,"contentType":480},{"size":475,"image":5777},{"width":477,"height":478},{"sys":5779,"fields":5782},{"id":5780,"createdAt":5781},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":5783,"slug":5784,"articleIntro":5783,"category":5785},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[5786],{"metadata":5787,"sys":5790,"fields":5797},{"tags":5788,"concepts":5789},[],[],{"space":5791,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5793,"publishedVersion":429,"revision":63,"contentType":5795,"locale":29},{"sys":5792},{"type":12,"linkType":13,"id":14},{"sys":5794},{"id":21,"type":12,"linkType":22},{"sys":5796},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5798,"metaTitle":439,"metaDescription":440,"mainTitle":5799,"subtitle":458,"heroImage":5814,"ctaButton":481,"ctaLink":482},[438],{"data":5800,"content":5801,"nodeType":75},{},[5802,5808],{"data":5803,"content":5804,"nodeType":451},{},[5805],{"data":5806,"marks":5807,"value":450,"nodeType":83},{},[],{"data":5809,"content":5810,"nodeType":88},{},[5811],{"data":5812,"marks":5813,"value":107,"nodeType":83},{},[],{"metadata":5815,"sys":5818,"fields":5823},{"tags":5816,"concepts":5817},[],[],{"space":5819,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5821,"publishedVersion":63,"revision":45,"locale":29},{"sys":5820},{"type":12,"linkType":13,"id":14},{"sys":5822},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5824},{"url":473,"details":5825,"fileName":479,"contentType":480},{"size":475,"image":5826},{"width":477,"height":478},{"sys":5828,"fields":5831},{"id":5829,"createdAt":5830},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":5832,"slug":5833,"articleIntro":5832,"category":5834},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[5835],{"metadata":5836,"sys":5839,"fields":5846},{"tags":5837,"concepts":5838},[],[],{"space":5840,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5842,"publishedVersion":429,"revision":63,"contentType":5844,"locale":29},{"sys":5841},{"type":12,"linkType":13,"id":14},{"sys":5843},{"id":21,"type":12,"linkType":22},{"sys":5845},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5847,"metaTitle":439,"metaDescription":440,"mainTitle":5848,"subtitle":458,"heroImage":5863,"ctaButton":481,"ctaLink":482},[438],{"data":5849,"content":5850,"nodeType":75},{},[5851,5857],{"data":5852,"content":5853,"nodeType":451},{},[5854],{"data":5855,"marks":5856,"value":450,"nodeType":83},{},[],{"data":5858,"content":5859,"nodeType":88},{},[5860],{"data":5861,"marks":5862,"value":107,"nodeType":83},{},[],{"metadata":5864,"sys":5867,"fields":5872},{"tags":5865,"concepts":5866},[],[],{"space":5868,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5870,"publishedVersion":63,"revision":45,"locale":29},{"sys":5869},{"type":12,"linkType":13,"id":14},{"sys":5871},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5873},{"url":473,"details":5874,"fileName":479,"contentType":480},{"size":475,"image":5875},{"width":477,"height":478},{"sys":5877,"fields":5880},{"id":5878,"createdAt":5879},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":5881,"slug":5882,"articleIntro":5883,"category":5884},"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.",[5885],{"metadata":5886,"sys":5889,"fields":5896},{"tags":5887,"concepts":5888},[],[],{"space":5890,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5892,"publishedVersion":429,"revision":63,"contentType":5894,"locale":29},{"sys":5891},{"type":12,"linkType":13,"id":14},{"sys":5893},{"id":21,"type":12,"linkType":22},{"sys":5895},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5897,"metaTitle":439,"metaDescription":440,"mainTitle":5898,"subtitle":458,"heroImage":5913,"ctaButton":481,"ctaLink":482},[438],{"data":5899,"content":5900,"nodeType":75},{},[5901,5907],{"data":5902,"content":5903,"nodeType":451},{},[5904],{"data":5905,"marks":5906,"value":450,"nodeType":83},{},[],{"data":5908,"content":5909,"nodeType":88},{},[5910],{"data":5911,"marks":5912,"value":107,"nodeType":83},{},[],{"metadata":5914,"sys":5917,"fields":5922},{"tags":5915,"concepts":5916},[],[],{"space":5918,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5920,"publishedVersion":63,"revision":45,"locale":29},{"sys":5919},{"type":12,"linkType":13,"id":14},{"sys":5921},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5923},{"url":473,"details":5924,"fileName":479,"contentType":480},{"size":475,"image":5925},{"width":477,"height":478},{"sys":5927,"fields":5930},{"id":5928,"createdAt":5929},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":5931,"slug":5932,"articleIntro":-1,"category":5933},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[5934],{"metadata":5935,"sys":5938,"fields":5945},{"tags":5936,"concepts":5937},[],[],{"space":5939,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5941,"publishedVersion":429,"revision":63,"contentType":5943,"locale":29},{"sys":5940},{"type":12,"linkType":13,"id":14},{"sys":5942},{"id":21,"type":12,"linkType":22},{"sys":5944},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5946,"metaTitle":439,"metaDescription":440,"mainTitle":5947,"subtitle":458,"heroImage":5962,"ctaButton":481,"ctaLink":482},[438],{"data":5948,"content":5949,"nodeType":75},{},[5950,5956],{"data":5951,"content":5952,"nodeType":451},{},[5953],{"data":5954,"marks":5955,"value":450,"nodeType":83},{},[],{"data":5957,"content":5958,"nodeType":88},{},[5959],{"data":5960,"marks":5961,"value":107,"nodeType":83},{},[],{"metadata":5963,"sys":5966,"fields":5971},{"tags":5964,"concepts":5965},[],[],{"space":5967,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":5969,"publishedVersion":63,"revision":45,"locale":29},{"sys":5968},{"type":12,"linkType":13,"id":14},{"sys":5970},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":5972},{"url":473,"details":5973,"fileName":479,"contentType":480},{"size":475,"image":5974},{"width":477,"height":478},{"sys":5976,"fields":5979},{"id":5977,"createdAt":5978},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":5980,"slug":5981,"articleIntro":5980,"category":5982},"Compte 2131 - Bâtiments","compte-2131-batiments",[5983],{"metadata":5984,"sys":5987,"fields":5994},{"tags":5985,"concepts":5986},[],[],{"space":5988,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":5990,"publishedVersion":429,"revision":63,"contentType":5992,"locale":29},{"sys":5989},{"type":12,"linkType":13,"id":14},{"sys":5991},{"id":21,"type":12,"linkType":22},{"sys":5993},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":5995,"metaTitle":439,"metaDescription":440,"mainTitle":5996,"subtitle":458,"heroImage":6011,"ctaButton":481,"ctaLink":482},[438],{"data":5997,"content":5998,"nodeType":75},{},[5999,6005],{"data":6000,"content":6001,"nodeType":451},{},[6002],{"data":6003,"marks":6004,"value":450,"nodeType":83},{},[],{"data":6006,"content":6007,"nodeType":88},{},[6008],{"data":6009,"marks":6010,"value":107,"nodeType":83},{},[],{"metadata":6012,"sys":6015,"fields":6020},{"tags":6013,"concepts":6014},[],[],{"space":6016,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6018,"publishedVersion":63,"revision":45,"locale":29},{"sys":6017},{"type":12,"linkType":13,"id":14},{"sys":6019},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6021},{"url":473,"details":6022,"fileName":479,"contentType":480},{"size":475,"image":6023},{"width":477,"height":478},{"sys":6025,"fields":6028},{"id":6026,"createdAt":6027},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":6029,"slug":6030,"articleIntro":6031,"category":6032},"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.",[6033],{"metadata":6034,"sys":6037,"fields":6044},{"tags":6035,"concepts":6036},[],[],{"space":6038,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6040,"publishedVersion":429,"revision":63,"contentType":6042,"locale":29},{"sys":6039},{"type":12,"linkType":13,"id":14},{"sys":6041},{"id":21,"type":12,"linkType":22},{"sys":6043},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6045,"metaTitle":439,"metaDescription":440,"mainTitle":6046,"subtitle":458,"heroImage":6061,"ctaButton":481,"ctaLink":482},[438],{"data":6047,"content":6048,"nodeType":75},{},[6049,6055],{"data":6050,"content":6051,"nodeType":451},{},[6052],{"data":6053,"marks":6054,"value":450,"nodeType":83},{},[],{"data":6056,"content":6057,"nodeType":88},{},[6058],{"data":6059,"marks":6060,"value":107,"nodeType":83},{},[],{"metadata":6062,"sys":6065,"fields":6070},{"tags":6063,"concepts":6064},[],[],{"space":6066,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6068,"publishedVersion":63,"revision":45,"locale":29},{"sys":6067},{"type":12,"linkType":13,"id":14},{"sys":6069},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6071},{"url":473,"details":6072,"fileName":479,"contentType":480},{"size":475,"image":6073},{"width":477,"height":478},{"sys":6075,"fields":6078},{"id":6076,"createdAt":6077},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":6079,"slug":6080,"articleIntro":-1,"category":6081},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[6082],{"metadata":6083,"sys":6086,"fields":6093},{"tags":6084,"concepts":6085},[],[],{"space":6087,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6089,"publishedVersion":429,"revision":63,"contentType":6091,"locale":29},{"sys":6088},{"type":12,"linkType":13,"id":14},{"sys":6090},{"id":21,"type":12,"linkType":22},{"sys":6092},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6094,"metaTitle":439,"metaDescription":440,"mainTitle":6095,"subtitle":458,"heroImage":6110,"ctaButton":481,"ctaLink":482},[438],{"data":6096,"content":6097,"nodeType":75},{},[6098,6104],{"data":6099,"content":6100,"nodeType":451},{},[6101],{"data":6102,"marks":6103,"value":450,"nodeType":83},{},[],{"data":6105,"content":6106,"nodeType":88},{},[6107],{"data":6108,"marks":6109,"value":107,"nodeType":83},{},[],{"metadata":6111,"sys":6114,"fields":6119},{"tags":6112,"concepts":6113},[],[],{"space":6115,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6117,"publishedVersion":63,"revision":45,"locale":29},{"sys":6116},{"type":12,"linkType":13,"id":14},{"sys":6118},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6120},{"url":473,"details":6121,"fileName":479,"contentType":480},{"size":475,"image":6122},{"width":477,"height":478},{"sys":6124,"fields":6127},{"id":6125,"createdAt":6126},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":6128,"slug":6129,"articleIntro":6128,"category":6130},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[6131],{"metadata":6132,"sys":6135,"fields":6142},{"tags":6133,"concepts":6134},[],[],{"space":6136,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6138,"publishedVersion":429,"revision":63,"contentType":6140,"locale":29},{"sys":6137},{"type":12,"linkType":13,"id":14},{"sys":6139},{"id":21,"type":12,"linkType":22},{"sys":6141},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6143,"metaTitle":439,"metaDescription":440,"mainTitle":6144,"subtitle":458,"heroImage":6159,"ctaButton":481,"ctaLink":482},[438],{"data":6145,"content":6146,"nodeType":75},{},[6147,6153],{"data":6148,"content":6149,"nodeType":451},{},[6150],{"data":6151,"marks":6152,"value":450,"nodeType":83},{},[],{"data":6154,"content":6155,"nodeType":88},{},[6156],{"data":6157,"marks":6158,"value":107,"nodeType":83},{},[],{"metadata":6160,"sys":6163,"fields":6168},{"tags":6161,"concepts":6162},[],[],{"space":6164,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6166,"publishedVersion":63,"revision":45,"locale":29},{"sys":6165},{"type":12,"linkType":13,"id":14},{"sys":6167},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6169},{"url":473,"details":6170,"fileName":479,"contentType":480},{"size":475,"image":6171},{"width":477,"height":478},{"sys":6173,"fields":6176},{"id":6174,"createdAt":6175},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":6177,"slug":6178,"articleIntro":6177,"category":6179},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[6180],{"metadata":6181,"sys":6184,"fields":6191},{"tags":6182,"concepts":6183},[],[],{"space":6185,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6187,"publishedVersion":429,"revision":63,"contentType":6189,"locale":29},{"sys":6186},{"type":12,"linkType":13,"id":14},{"sys":6188},{"id":21,"type":12,"linkType":22},{"sys":6190},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6192,"metaTitle":439,"metaDescription":440,"mainTitle":6193,"subtitle":458,"heroImage":6208,"ctaButton":481,"ctaLink":482},[438],{"data":6194,"content":6195,"nodeType":75},{},[6196,6202],{"data":6197,"content":6198,"nodeType":451},{},[6199],{"data":6200,"marks":6201,"value":450,"nodeType":83},{},[],{"data":6203,"content":6204,"nodeType":88},{},[6205],{"data":6206,"marks":6207,"value":107,"nodeType":83},{},[],{"metadata":6209,"sys":6212,"fields":6217},{"tags":6210,"concepts":6211},[],[],{"space":6213,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6215,"publishedVersion":63,"revision":45,"locale":29},{"sys":6214},{"type":12,"linkType":13,"id":14},{"sys":6216},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6218},{"url":473,"details":6219,"fileName":479,"contentType":480},{"size":475,"image":6220},{"width":477,"height":478},{"sys":6222,"fields":6225},{"id":6223,"createdAt":6224},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":6226,"slug":6227,"articleIntro":6226,"category":6228},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[6229],{"metadata":6230,"sys":6233,"fields":6240},{"tags":6231,"concepts":6232},[],[],{"space":6234,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6236,"publishedVersion":429,"revision":63,"contentType":6238,"locale":29},{"sys":6235},{"type":12,"linkType":13,"id":14},{"sys":6237},{"id":21,"type":12,"linkType":22},{"sys":6239},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6241,"metaTitle":439,"metaDescription":440,"mainTitle":6242,"subtitle":458,"heroImage":6257,"ctaButton":481,"ctaLink":482},[438],{"data":6243,"content":6244,"nodeType":75},{},[6245,6251],{"data":6246,"content":6247,"nodeType":451},{},[6248],{"data":6249,"marks":6250,"value":450,"nodeType":83},{},[],{"data":6252,"content":6253,"nodeType":88},{},[6254],{"data":6255,"marks":6256,"value":107,"nodeType":83},{},[],{"metadata":6258,"sys":6261,"fields":6266},{"tags":6259,"concepts":6260},[],[],{"space":6262,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6264,"publishedVersion":63,"revision":45,"locale":29},{"sys":6263},{"type":12,"linkType":13,"id":14},{"sys":6265},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6267},{"url":473,"details":6268,"fileName":479,"contentType":480},{"size":475,"image":6269},{"width":477,"height":478},{"sys":6271,"fields":6274},{"id":6272,"createdAt":6273},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":6275,"slug":6276,"articleIntro":6275,"category":6277},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[6278],{"metadata":6279,"sys":6282,"fields":6289},{"tags":6280,"concepts":6281},[],[],{"space":6283,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6285,"publishedVersion":429,"revision":63,"contentType":6287,"locale":29},{"sys":6284},{"type":12,"linkType":13,"id":14},{"sys":6286},{"id":21,"type":12,"linkType":22},{"sys":6288},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6290,"metaTitle":439,"metaDescription":440,"mainTitle":6291,"subtitle":458,"heroImage":6306,"ctaButton":481,"ctaLink":482},[438],{"data":6292,"content":6293,"nodeType":75},{},[6294,6300],{"data":6295,"content":6296,"nodeType":451},{},[6297],{"data":6298,"marks":6299,"value":450,"nodeType":83},{},[],{"data":6301,"content":6302,"nodeType":88},{},[6303],{"data":6304,"marks":6305,"value":107,"nodeType":83},{},[],{"metadata":6307,"sys":6310,"fields":6315},{"tags":6308,"concepts":6309},[],[],{"space":6311,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6313,"publishedVersion":63,"revision":45,"locale":29},{"sys":6312},{"type":12,"linkType":13,"id":14},{"sys":6314},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6316},{"url":473,"details":6317,"fileName":479,"contentType":480},{"size":475,"image":6318},{"width":477,"height":478},{"sys":6320,"fields":6323},{"id":6321,"createdAt":6322},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":6324,"slug":6325,"articleIntro":6324,"category":6326},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[6327],{"metadata":6328,"sys":6331,"fields":6338},{"tags":6329,"concepts":6330},[],[],{"space":6332,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6334,"publishedVersion":429,"revision":63,"contentType":6336,"locale":29},{"sys":6333},{"type":12,"linkType":13,"id":14},{"sys":6335},{"id":21,"type":12,"linkType":22},{"sys":6337},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6339,"metaTitle":439,"metaDescription":440,"mainTitle":6340,"subtitle":458,"heroImage":6355,"ctaButton":481,"ctaLink":482},[438],{"data":6341,"content":6342,"nodeType":75},{},[6343,6349],{"data":6344,"content":6345,"nodeType":451},{},[6346],{"data":6347,"marks":6348,"value":450,"nodeType":83},{},[],{"data":6350,"content":6351,"nodeType":88},{},[6352],{"data":6353,"marks":6354,"value":107,"nodeType":83},{},[],{"metadata":6356,"sys":6359,"fields":6364},{"tags":6357,"concepts":6358},[],[],{"space":6360,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6362,"publishedVersion":63,"revision":45,"locale":29},{"sys":6361},{"type":12,"linkType":13,"id":14},{"sys":6363},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6365},{"url":473,"details":6366,"fileName":479,"contentType":480},{"size":475,"image":6367},{"width":477,"height":478},{"sys":6369,"fields":6372},{"id":6370,"createdAt":6371},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":6373,"slug":6374,"articleIntro":6373,"category":6375},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[6376],{"metadata":6377,"sys":6380,"fields":6387},{"tags":6378,"concepts":6379},[],[],{"space":6381,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6383,"publishedVersion":429,"revision":63,"contentType":6385,"locale":29},{"sys":6382},{"type":12,"linkType":13,"id":14},{"sys":6384},{"id":21,"type":12,"linkType":22},{"sys":6386},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6388,"metaTitle":439,"metaDescription":440,"mainTitle":6389,"subtitle":458,"heroImage":6404,"ctaButton":481,"ctaLink":482},[438],{"data":6390,"content":6391,"nodeType":75},{},[6392,6398],{"data":6393,"content":6394,"nodeType":451},{},[6395],{"data":6396,"marks":6397,"value":450,"nodeType":83},{},[],{"data":6399,"content":6400,"nodeType":88},{},[6401],{"data":6402,"marks":6403,"value":107,"nodeType":83},{},[],{"metadata":6405,"sys":6408,"fields":6413},{"tags":6406,"concepts":6407},[],[],{"space":6409,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6411,"publishedVersion":63,"revision":45,"locale":29},{"sys":6410},{"type":12,"linkType":13,"id":14},{"sys":6412},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6414},{"url":473,"details":6415,"fileName":479,"contentType":480},{"size":475,"image":6416},{"width":477,"height":478},{"sys":6418,"fields":6421},{"id":6419,"createdAt":6420},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":6422,"slug":6423,"articleIntro":6422,"category":6424},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[6425],{"metadata":6426,"sys":6429,"fields":6436},{"tags":6427,"concepts":6428},[],[],{"space":6430,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6432,"publishedVersion":429,"revision":63,"contentType":6434,"locale":29},{"sys":6431},{"type":12,"linkType":13,"id":14},{"sys":6433},{"id":21,"type":12,"linkType":22},{"sys":6435},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6437,"metaTitle":439,"metaDescription":440,"mainTitle":6438,"subtitle":458,"heroImage":6453,"ctaButton":481,"ctaLink":482},[438],{"data":6439,"content":6440,"nodeType":75},{},[6441,6447],{"data":6442,"content":6443,"nodeType":451},{},[6444],{"data":6445,"marks":6446,"value":450,"nodeType":83},{},[],{"data":6448,"content":6449,"nodeType":88},{},[6450],{"data":6451,"marks":6452,"value":107,"nodeType":83},{},[],{"metadata":6454,"sys":6457,"fields":6462},{"tags":6455,"concepts":6456},[],[],{"space":6458,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6460,"publishedVersion":63,"revision":45,"locale":29},{"sys":6459},{"type":12,"linkType":13,"id":14},{"sys":6461},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6463},{"url":473,"details":6464,"fileName":479,"contentType":480},{"size":475,"image":6465},{"width":477,"height":478},{"sys":6467,"fields":6470},{"id":6468,"createdAt":6469},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":6471,"slug":6472,"articleIntro":6471,"category":6473},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[6474],{"metadata":6475,"sys":6478,"fields":6485},{"tags":6476,"concepts":6477},[],[],{"space":6479,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6481,"publishedVersion":429,"revision":63,"contentType":6483,"locale":29},{"sys":6480},{"type":12,"linkType":13,"id":14},{"sys":6482},{"id":21,"type":12,"linkType":22},{"sys":6484},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6486,"metaTitle":439,"metaDescription":440,"mainTitle":6487,"subtitle":458,"heroImage":6502,"ctaButton":481,"ctaLink":482},[438],{"data":6488,"content":6489,"nodeType":75},{},[6490,6496],{"data":6491,"content":6492,"nodeType":451},{},[6493],{"data":6494,"marks":6495,"value":450,"nodeType":83},{},[],{"data":6497,"content":6498,"nodeType":88},{},[6499],{"data":6500,"marks":6501,"value":107,"nodeType":83},{},[],{"metadata":6503,"sys":6506,"fields":6511},{"tags":6504,"concepts":6505},[],[],{"space":6507,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6509,"publishedVersion":63,"revision":45,"locale":29},{"sys":6508},{"type":12,"linkType":13,"id":14},{"sys":6510},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6512},{"url":473,"details":6513,"fileName":479,"contentType":480},{"size":475,"image":6514},{"width":477,"height":478},{"sys":6516,"fields":6519},{"id":6517,"createdAt":6518},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":6520,"slug":6521,"articleIntro":6520,"category":6522},"2185 - Cheptel","compte-2185-cheptel",[6523],{"metadata":6524,"sys":6527,"fields":6534},{"tags":6525,"concepts":6526},[],[],{"space":6528,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6530,"publishedVersion":429,"revision":63,"contentType":6532,"locale":29},{"sys":6529},{"type":12,"linkType":13,"id":14},{"sys":6531},{"id":21,"type":12,"linkType":22},{"sys":6533},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6535,"metaTitle":439,"metaDescription":440,"mainTitle":6536,"subtitle":458,"heroImage":6551,"ctaButton":481,"ctaLink":482},[438],{"data":6537,"content":6538,"nodeType":75},{},[6539,6545],{"data":6540,"content":6541,"nodeType":451},{},[6542],{"data":6543,"marks":6544,"value":450,"nodeType":83},{},[],{"data":6546,"content":6547,"nodeType":88},{},[6548],{"data":6549,"marks":6550,"value":107,"nodeType":83},{},[],{"metadata":6552,"sys":6555,"fields":6560},{"tags":6553,"concepts":6554},[],[],{"space":6556,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6558,"publishedVersion":63,"revision":45,"locale":29},{"sys":6557},{"type":12,"linkType":13,"id":14},{"sys":6559},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6561},{"url":473,"details":6562,"fileName":479,"contentType":480},{"size":475,"image":6563},{"width":477,"height":478},{"sys":6565,"fields":6568},{"id":6566,"createdAt":6567},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":6569,"slug":6570,"articleIntro":-1,"category":6571},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[6572],{"metadata":6573,"sys":6576,"fields":6583},{"tags":6574,"concepts":6575},[],[],{"space":6577,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6579,"publishedVersion":429,"revision":63,"contentType":6581,"locale":29},{"sys":6578},{"type":12,"linkType":13,"id":14},{"sys":6580},{"id":21,"type":12,"linkType":22},{"sys":6582},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6584,"metaTitle":439,"metaDescription":440,"mainTitle":6585,"subtitle":458,"heroImage":6600,"ctaButton":481,"ctaLink":482},[438],{"data":6586,"content":6587,"nodeType":75},{},[6588,6594],{"data":6589,"content":6590,"nodeType":451},{},[6591],{"data":6592,"marks":6593,"value":450,"nodeType":83},{},[],{"data":6595,"content":6596,"nodeType":88},{},[6597],{"data":6598,"marks":6599,"value":107,"nodeType":83},{},[],{"metadata":6601,"sys":6604,"fields":6609},{"tags":6602,"concepts":6603},[],[],{"space":6605,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6607,"publishedVersion":63,"revision":45,"locale":29},{"sys":6606},{"type":12,"linkType":13,"id":14},{"sys":6608},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6610},{"url":473,"details":6611,"fileName":479,"contentType":480},{"size":475,"image":6612},{"width":477,"height":478},{"sys":6614,"fields":6617},{"id":6615,"createdAt":6616},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":6618,"slug":6619,"articleIntro":6618,"category":6620},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[6621],{"metadata":6622,"sys":6625,"fields":6632},{"tags":6623,"concepts":6624},[],[],{"space":6626,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6628,"publishedVersion":429,"revision":63,"contentType":6630,"locale":29},{"sys":6627},{"type":12,"linkType":13,"id":14},{"sys":6629},{"id":21,"type":12,"linkType":22},{"sys":6631},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6633,"metaTitle":439,"metaDescription":440,"mainTitle":6634,"subtitle":458,"heroImage":6649,"ctaButton":481,"ctaLink":482},[438],{"data":6635,"content":6636,"nodeType":75},{},[6637,6643],{"data":6638,"content":6639,"nodeType":451},{},[6640],{"data":6641,"marks":6642,"value":450,"nodeType":83},{},[],{"data":6644,"content":6645,"nodeType":88},{},[6646],{"data":6647,"marks":6648,"value":107,"nodeType":83},{},[],{"metadata":6650,"sys":6653,"fields":6658},{"tags":6651,"concepts":6652},[],[],{"space":6654,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6656,"publishedVersion":63,"revision":45,"locale":29},{"sys":6655},{"type":12,"linkType":13,"id":14},{"sys":6657},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6659},{"url":473,"details":6660,"fileName":479,"contentType":480},{"size":475,"image":6661},{"width":477,"height":478},{"sys":6663,"fields":6666},{"id":6664,"createdAt":6665},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":6667,"slug":6668,"articleIntro":-1,"category":6669},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[6670],{"metadata":6671,"sys":6674,"fields":6681},{"tags":6672,"concepts":6673},[],[],{"space":6675,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6677,"publishedVersion":429,"revision":63,"contentType":6679,"locale":29},{"sys":6676},{"type":12,"linkType":13,"id":14},{"sys":6678},{"id":21,"type":12,"linkType":22},{"sys":6680},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6682,"metaTitle":439,"metaDescription":440,"mainTitle":6683,"subtitle":458,"heroImage":6698,"ctaButton":481,"ctaLink":482},[438],{"data":6684,"content":6685,"nodeType":75},{},[6686,6692],{"data":6687,"content":6688,"nodeType":451},{},[6689],{"data":6690,"marks":6691,"value":450,"nodeType":83},{},[],{"data":6693,"content":6694,"nodeType":88},{},[6695],{"data":6696,"marks":6697,"value":107,"nodeType":83},{},[],{"metadata":6699,"sys":6702,"fields":6707},{"tags":6700,"concepts":6701},[],[],{"space":6703,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6705,"publishedVersion":63,"revision":45,"locale":29},{"sys":6704},{"type":12,"linkType":13,"id":14},{"sys":6706},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6708},{"url":473,"details":6709,"fileName":479,"contentType":480},{"size":475,"image":6710},{"width":477,"height":478},{"sys":6712,"fields":6715},{"id":6713,"createdAt":6714},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":6716,"slug":6717,"articleIntro":6716,"category":6718},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[6719],{"metadata":6720,"sys":6723,"fields":6730},{"tags":6721,"concepts":6722},[],[],{"space":6724,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6726,"publishedVersion":429,"revision":63,"contentType":6728,"locale":29},{"sys":6725},{"type":12,"linkType":13,"id":14},{"sys":6727},{"id":21,"type":12,"linkType":22},{"sys":6729},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6731,"metaTitle":439,"metaDescription":440,"mainTitle":6732,"subtitle":458,"heroImage":6747,"ctaButton":481,"ctaLink":482},[438],{"data":6733,"content":6734,"nodeType":75},{},[6735,6741],{"data":6736,"content":6737,"nodeType":451},{},[6738],{"data":6739,"marks":6740,"value":450,"nodeType":83},{},[],{"data":6742,"content":6743,"nodeType":88},{},[6744],{"data":6745,"marks":6746,"value":107,"nodeType":83},{},[],{"metadata":6748,"sys":6751,"fields":6756},{"tags":6749,"concepts":6750},[],[],{"space":6752,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6754,"publishedVersion":63,"revision":45,"locale":29},{"sys":6753},{"type":12,"linkType":13,"id":14},{"sys":6755},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6757},{"url":473,"details":6758,"fileName":479,"contentType":480},{"size":475,"image":6759},{"width":477,"height":478},{"sys":6761,"fields":6764},{"id":6762,"createdAt":6763},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":6765,"slug":6766,"articleIntro":6765,"category":6767},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[6768],{"metadata":6769,"sys":6772,"fields":6779},{"tags":6770,"concepts":6771},[],[],{"space":6773,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6775,"publishedVersion":429,"revision":63,"contentType":6777,"locale":29},{"sys":6774},{"type":12,"linkType":13,"id":14},{"sys":6776},{"id":21,"type":12,"linkType":22},{"sys":6778},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6780,"metaTitle":439,"metaDescription":440,"mainTitle":6781,"subtitle":458,"heroImage":6796,"ctaButton":481,"ctaLink":482},[438],{"data":6782,"content":6783,"nodeType":75},{},[6784,6790],{"data":6785,"content":6786,"nodeType":451},{},[6787],{"data":6788,"marks":6789,"value":450,"nodeType":83},{},[],{"data":6791,"content":6792,"nodeType":88},{},[6793],{"data":6794,"marks":6795,"value":107,"nodeType":83},{},[],{"metadata":6797,"sys":6800,"fields":6805},{"tags":6798,"concepts":6799},[],[],{"space":6801,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6803,"publishedVersion":63,"revision":45,"locale":29},{"sys":6802},{"type":12,"linkType":13,"id":14},{"sys":6804},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6806},{"url":473,"details":6807,"fileName":479,"contentType":480},{"size":475,"image":6808},{"width":477,"height":478},{"sys":6810,"fields":6813},{"id":6811,"createdAt":6812},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":6814,"slug":6815,"articleIntro":-1,"category":6816},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[6817],{"metadata":6818,"sys":6821,"fields":6828},{"tags":6819,"concepts":6820},[],[],{"space":6822,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6824,"publishedVersion":429,"revision":63,"contentType":6826,"locale":29},{"sys":6823},{"type":12,"linkType":13,"id":14},{"sys":6825},{"id":21,"type":12,"linkType":22},{"sys":6827},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6829,"metaTitle":439,"metaDescription":440,"mainTitle":6830,"subtitle":458,"heroImage":6845,"ctaButton":481,"ctaLink":482},[438],{"data":6831,"content":6832,"nodeType":75},{},[6833,6839],{"data":6834,"content":6835,"nodeType":451},{},[6836],{"data":6837,"marks":6838,"value":450,"nodeType":83},{},[],{"data":6840,"content":6841,"nodeType":88},{},[6842],{"data":6843,"marks":6844,"value":107,"nodeType":83},{},[],{"metadata":6846,"sys":6849,"fields":6854},{"tags":6847,"concepts":6848},[],[],{"space":6850,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6852,"publishedVersion":63,"revision":45,"locale":29},{"sys":6851},{"type":12,"linkType":13,"id":14},{"sys":6853},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6855},{"url":473,"details":6856,"fileName":479,"contentType":480},{"size":475,"image":6857},{"width":477,"height":478},{"sys":6859,"fields":6862},{"id":6860,"createdAt":6861},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":6863,"slug":6864,"articleIntro":6863,"category":6865},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[6866],{"metadata":6867,"sys":6870,"fields":6877},{"tags":6868,"concepts":6869},[],[],{"space":6871,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6873,"publishedVersion":429,"revision":63,"contentType":6875,"locale":29},{"sys":6872},{"type":12,"linkType":13,"id":14},{"sys":6874},{"id":21,"type":12,"linkType":22},{"sys":6876},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6878,"metaTitle":439,"metaDescription":440,"mainTitle":6879,"subtitle":458,"heroImage":6894,"ctaButton":481,"ctaLink":482},[438],{"data":6880,"content":6881,"nodeType":75},{},[6882,6888],{"data":6883,"content":6884,"nodeType":451},{},[6885],{"data":6886,"marks":6887,"value":450,"nodeType":83},{},[],{"data":6889,"content":6890,"nodeType":88},{},[6891],{"data":6892,"marks":6893,"value":107,"nodeType":83},{},[],{"metadata":6895,"sys":6898,"fields":6903},{"tags":6896,"concepts":6897},[],[],{"space":6899,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6901,"publishedVersion":63,"revision":45,"locale":29},{"sys":6900},{"type":12,"linkType":13,"id":14},{"sys":6902},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6904},{"url":473,"details":6905,"fileName":479,"contentType":480},{"size":475,"image":6906},{"width":477,"height":478},{"sys":6908,"fields":6911},{"id":6909,"createdAt":6910},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":6912,"slug":6913,"articleIntro":6912,"category":6914},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[6915],{"metadata":6916,"sys":6919,"fields":6926},{"tags":6917,"concepts":6918},[],[],{"space":6920,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6922,"publishedVersion":429,"revision":63,"contentType":6924,"locale":29},{"sys":6921},{"type":12,"linkType":13,"id":14},{"sys":6923},{"id":21,"type":12,"linkType":22},{"sys":6925},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6927,"metaTitle":439,"metaDescription":440,"mainTitle":6928,"subtitle":458,"heroImage":6943,"ctaButton":481,"ctaLink":482},[438],{"data":6929,"content":6930,"nodeType":75},{},[6931,6937],{"data":6932,"content":6933,"nodeType":451},{},[6934],{"data":6935,"marks":6936,"value":450,"nodeType":83},{},[],{"data":6938,"content":6939,"nodeType":88},{},[6940],{"data":6941,"marks":6942,"value":107,"nodeType":83},{},[],{"metadata":6944,"sys":6947,"fields":6952},{"tags":6945,"concepts":6946},[],[],{"space":6948,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6950,"publishedVersion":63,"revision":45,"locale":29},{"sys":6949},{"type":12,"linkType":13,"id":14},{"sys":6951},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":6953},{"url":473,"details":6954,"fileName":479,"contentType":480},{"size":475,"image":6955},{"width":477,"height":478},{"sys":6957,"fields":6960},{"id":6958,"createdAt":6959},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":6961,"slug":6962,"articleIntro":6961,"category":6963},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[6964],{"metadata":6965,"sys":6968,"fields":6975},{"tags":6966,"concepts":6967},[],[],{"space":6969,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":6971,"publishedVersion":429,"revision":63,"contentType":6973,"locale":29},{"sys":6970},{"type":12,"linkType":13,"id":14},{"sys":6972},{"id":21,"type":12,"linkType":22},{"sys":6974},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":6976,"metaTitle":439,"metaDescription":440,"mainTitle":6977,"subtitle":458,"heroImage":6992,"ctaButton":481,"ctaLink":482},[438],{"data":6978,"content":6979,"nodeType":75},{},[6980,6986],{"data":6981,"content":6982,"nodeType":451},{},[6983],{"data":6984,"marks":6985,"value":450,"nodeType":83},{},[],{"data":6987,"content":6988,"nodeType":88},{},[6989],{"data":6990,"marks":6991,"value":107,"nodeType":83},{},[],{"metadata":6993,"sys":6996,"fields":7001},{"tags":6994,"concepts":6995},[],[],{"space":6997,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":6999,"publishedVersion":63,"revision":45,"locale":29},{"sys":6998},{"type":12,"linkType":13,"id":14},{"sys":7000},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7002},{"url":473,"details":7003,"fileName":479,"contentType":480},{"size":475,"image":7004},{"width":477,"height":478},{"sys":7006,"fields":7009},{"id":7007,"createdAt":7008},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":7010,"slug":7011,"articleIntro":7010,"category":7012},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[7013],{"metadata":7014,"sys":7017,"fields":7024},{"tags":7015,"concepts":7016},[],[],{"space":7018,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7020,"publishedVersion":429,"revision":63,"contentType":7022,"locale":29},{"sys":7019},{"type":12,"linkType":13,"id":14},{"sys":7021},{"id":21,"type":12,"linkType":22},{"sys":7023},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7025,"metaTitle":439,"metaDescription":440,"mainTitle":7026,"subtitle":458,"heroImage":7041,"ctaButton":481,"ctaLink":482},[438],{"data":7027,"content":7028,"nodeType":75},{},[7029,7035],{"data":7030,"content":7031,"nodeType":451},{},[7032],{"data":7033,"marks":7034,"value":450,"nodeType":83},{},[],{"data":7036,"content":7037,"nodeType":88},{},[7038],{"data":7039,"marks":7040,"value":107,"nodeType":83},{},[],{"metadata":7042,"sys":7045,"fields":7050},{"tags":7043,"concepts":7044},[],[],{"space":7046,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7048,"publishedVersion":63,"revision":45,"locale":29},{"sys":7047},{"type":12,"linkType":13,"id":14},{"sys":7049},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7051},{"url":473,"details":7052,"fileName":479,"contentType":480},{"size":475,"image":7053},{"width":477,"height":478},{"sys":7055,"fields":7058},{"id":7056,"createdAt":7057},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":7059,"slug":7060,"articleIntro":7059,"category":7061},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[7062],{"metadata":7063,"sys":7066,"fields":7073},{"tags":7064,"concepts":7065},[],[],{"space":7067,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7069,"publishedVersion":429,"revision":63,"contentType":7071,"locale":29},{"sys":7068},{"type":12,"linkType":13,"id":14},{"sys":7070},{"id":21,"type":12,"linkType":22},{"sys":7072},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7074,"metaTitle":439,"metaDescription":440,"mainTitle":7075,"subtitle":458,"heroImage":7090,"ctaButton":481,"ctaLink":482},[438],{"data":7076,"content":7077,"nodeType":75},{},[7078,7084],{"data":7079,"content":7080,"nodeType":451},{},[7081],{"data":7082,"marks":7083,"value":450,"nodeType":83},{},[],{"data":7085,"content":7086,"nodeType":88},{},[7087],{"data":7088,"marks":7089,"value":107,"nodeType":83},{},[],{"metadata":7091,"sys":7094,"fields":7099},{"tags":7092,"concepts":7093},[],[],{"space":7095,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7097,"publishedVersion":63,"revision":45,"locale":29},{"sys":7096},{"type":12,"linkType":13,"id":14},{"sys":7098},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7100},{"url":473,"details":7101,"fileName":479,"contentType":480},{"size":475,"image":7102},{"width":477,"height":478},{"sys":7104,"fields":7107},{"id":7105,"createdAt":7106},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":7108,"slug":7109,"articleIntro":7108,"category":7110},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[7111],{"metadata":7112,"sys":7115,"fields":7122},{"tags":7113,"concepts":7114},[],[],{"space":7116,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7118,"publishedVersion":429,"revision":63,"contentType":7120,"locale":29},{"sys":7117},{"type":12,"linkType":13,"id":14},{"sys":7119},{"id":21,"type":12,"linkType":22},{"sys":7121},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7123,"metaTitle":439,"metaDescription":440,"mainTitle":7124,"subtitle":458,"heroImage":7139,"ctaButton":481,"ctaLink":482},[438],{"data":7125,"content":7126,"nodeType":75},{},[7127,7133],{"data":7128,"content":7129,"nodeType":451},{},[7130],{"data":7131,"marks":7132,"value":450,"nodeType":83},{},[],{"data":7134,"content":7135,"nodeType":88},{},[7136],{"data":7137,"marks":7138,"value":107,"nodeType":83},{},[],{"metadata":7140,"sys":7143,"fields":7148},{"tags":7141,"concepts":7142},[],[],{"space":7144,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7146,"publishedVersion":63,"revision":45,"locale":29},{"sys":7145},{"type":12,"linkType":13,"id":14},{"sys":7147},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7149},{"url":473,"details":7150,"fileName":479,"contentType":480},{"size":475,"image":7151},{"width":477,"height":478},{"sys":7153,"fields":7156},{"id":7154,"createdAt":7155},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":7157,"slug":7158,"articleIntro":7157,"category":7159},"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",[7160],{"metadata":7161,"sys":7164,"fields":7171},{"tags":7162,"concepts":7163},[],[],{"space":7165,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7167,"publishedVersion":429,"revision":63,"contentType":7169,"locale":29},{"sys":7166},{"type":12,"linkType":13,"id":14},{"sys":7168},{"id":21,"type":12,"linkType":22},{"sys":7170},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7172,"metaTitle":439,"metaDescription":440,"mainTitle":7173,"subtitle":458,"heroImage":7188,"ctaButton":481,"ctaLink":482},[438],{"data":7174,"content":7175,"nodeType":75},{},[7176,7182],{"data":7177,"content":7178,"nodeType":451},{},[7179],{"data":7180,"marks":7181,"value":450,"nodeType":83},{},[],{"data":7183,"content":7184,"nodeType":88},{},[7185],{"data":7186,"marks":7187,"value":107,"nodeType":83},{},[],{"metadata":7189,"sys":7192,"fields":7197},{"tags":7190,"concepts":7191},[],[],{"space":7193,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7195,"publishedVersion":63,"revision":45,"locale":29},{"sys":7194},{"type":12,"linkType":13,"id":14},{"sys":7196},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7198},{"url":473,"details":7199,"fileName":479,"contentType":480},{"size":475,"image":7200},{"width":477,"height":478},{"sys":7202,"fields":7205},{"id":7203,"createdAt":7204},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":7206,"slug":7207,"articleIntro":7206,"category":7208},"78174 - Créances","compte-78174-creances",[7209],{"metadata":7210,"sys":7213,"fields":7220},{"tags":7211,"concepts":7212},[],[],{"space":7214,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7216,"publishedVersion":429,"revision":63,"contentType":7218,"locale":29},{"sys":7215},{"type":12,"linkType":13,"id":14},{"sys":7217},{"id":21,"type":12,"linkType":22},{"sys":7219},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7221,"metaTitle":439,"metaDescription":440,"mainTitle":7222,"subtitle":458,"heroImage":7237,"ctaButton":481,"ctaLink":482},[438],{"data":7223,"content":7224,"nodeType":75},{},[7225,7231],{"data":7226,"content":7227,"nodeType":451},{},[7228],{"data":7229,"marks":7230,"value":450,"nodeType":83},{},[],{"data":7232,"content":7233,"nodeType":88},{},[7234],{"data":7235,"marks":7236,"value":107,"nodeType":83},{},[],{"metadata":7238,"sys":7241,"fields":7246},{"tags":7239,"concepts":7240},[],[],{"space":7242,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7244,"publishedVersion":63,"revision":45,"locale":29},{"sys":7243},{"type":12,"linkType":13,"id":14},{"sys":7245},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7247},{"url":473,"details":7248,"fileName":479,"contentType":480},{"size":475,"image":7249},{"width":477,"height":478},{"sys":7251,"fields":7254},{"id":7252,"createdAt":7253},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":7255,"slug":7256,"articleIntro":-1,"category":7257},"Compte 66 - Charges financières","compte-66-charges-financieres",[7258],{"metadata":7259,"sys":7262,"fields":7269},{"tags":7260,"concepts":7261},[],[],{"space":7263,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7265,"publishedVersion":429,"revision":63,"contentType":7267,"locale":29},{"sys":7264},{"type":12,"linkType":13,"id":14},{"sys":7266},{"id":21,"type":12,"linkType":22},{"sys":7268},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7270,"metaTitle":439,"metaDescription":440,"mainTitle":7271,"subtitle":458,"heroImage":7286,"ctaButton":481,"ctaLink":482},[438],{"data":7272,"content":7273,"nodeType":75},{},[7274,7280],{"data":7275,"content":7276,"nodeType":451},{},[7277],{"data":7278,"marks":7279,"value":450,"nodeType":83},{},[],{"data":7281,"content":7282,"nodeType":88},{},[7283],{"data":7284,"marks":7285,"value":107,"nodeType":83},{},[],{"metadata":7287,"sys":7290,"fields":7295},{"tags":7288,"concepts":7289},[],[],{"space":7291,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7293,"publishedVersion":63,"revision":45,"locale":29},{"sys":7292},{"type":12,"linkType":13,"id":14},{"sys":7294},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7296},{"url":473,"details":7297,"fileName":479,"contentType":480},{"size":475,"image":7298},{"width":477,"height":478},{"sys":7300,"fields":7303},{"id":7301,"createdAt":7302},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":7304,"slug":7305,"articleIntro":7304,"category":7306},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[7307],{"metadata":7308,"sys":7311,"fields":7318},{"tags":7309,"concepts":7310},[],[],{"space":7312,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7314,"publishedVersion":429,"revision":63,"contentType":7316,"locale":29},{"sys":7313},{"type":12,"linkType":13,"id":14},{"sys":7315},{"id":21,"type":12,"linkType":22},{"sys":7317},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7319,"metaTitle":439,"metaDescription":440,"mainTitle":7320,"subtitle":458,"heroImage":7335,"ctaButton":481,"ctaLink":482},[438],{"data":7321,"content":7322,"nodeType":75},{},[7323,7329],{"data":7324,"content":7325,"nodeType":451},{},[7326],{"data":7327,"marks":7328,"value":450,"nodeType":83},{},[],{"data":7330,"content":7331,"nodeType":88},{},[7332],{"data":7333,"marks":7334,"value":107,"nodeType":83},{},[],{"metadata":7336,"sys":7339,"fields":7344},{"tags":7337,"concepts":7338},[],[],{"space":7340,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7342,"publishedVersion":63,"revision":45,"locale":29},{"sys":7341},{"type":12,"linkType":13,"id":14},{"sys":7343},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7345},{"url":473,"details":7346,"fileName":479,"contentType":480},{"size":475,"image":7347},{"width":477,"height":478},{"sys":7349,"fields":7352},{"id":7350,"createdAt":7351},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":7353,"slug":7354,"articleIntro":7353,"category":7355},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[7356],{"metadata":7357,"sys":7360,"fields":7367},{"tags":7358,"concepts":7359},[],[],{"space":7361,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7363,"publishedVersion":429,"revision":63,"contentType":7365,"locale":29},{"sys":7362},{"type":12,"linkType":13,"id":14},{"sys":7364},{"id":21,"type":12,"linkType":22},{"sys":7366},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7368,"metaTitle":439,"metaDescription":440,"mainTitle":7369,"subtitle":458,"heroImage":7384,"ctaButton":481,"ctaLink":482},[438],{"data":7370,"content":7371,"nodeType":75},{},[7372,7378],{"data":7373,"content":7374,"nodeType":451},{},[7375],{"data":7376,"marks":7377,"value":450,"nodeType":83},{},[],{"data":7379,"content":7380,"nodeType":88},{},[7381],{"data":7382,"marks":7383,"value":107,"nodeType":83},{},[],{"metadata":7385,"sys":7388,"fields":7393},{"tags":7386,"concepts":7387},[],[],{"space":7389,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7391,"publishedVersion":63,"revision":45,"locale":29},{"sys":7390},{"type":12,"linkType":13,"id":14},{"sys":7392},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7394},{"url":473,"details":7395,"fileName":479,"contentType":480},{"size":475,"image":7396},{"width":477,"height":478},{"sys":7398,"fields":7401},{"id":7399,"createdAt":7400},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":7402,"slug":7403,"articleIntro":7402,"category":7404},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[7405],{"metadata":7406,"sys":7409,"fields":7416},{"tags":7407,"concepts":7408},[],[],{"space":7410,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7412,"publishedVersion":429,"revision":63,"contentType":7414,"locale":29},{"sys":7411},{"type":12,"linkType":13,"id":14},{"sys":7413},{"id":21,"type":12,"linkType":22},{"sys":7415},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7417,"metaTitle":439,"metaDescription":440,"mainTitle":7418,"subtitle":458,"heroImage":7433,"ctaButton":481,"ctaLink":482},[438],{"data":7419,"content":7420,"nodeType":75},{},[7421,7427],{"data":7422,"content":7423,"nodeType":451},{},[7424],{"data":7425,"marks":7426,"value":450,"nodeType":83},{},[],{"data":7428,"content":7429,"nodeType":88},{},[7430],{"data":7431,"marks":7432,"value":107,"nodeType":83},{},[],{"metadata":7434,"sys":7437,"fields":7442},{"tags":7435,"concepts":7436},[],[],{"space":7438,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7440,"publishedVersion":63,"revision":45,"locale":29},{"sys":7439},{"type":12,"linkType":13,"id":14},{"sys":7441},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7443},{"url":473,"details":7444,"fileName":479,"contentType":480},{"size":475,"image":7445},{"width":477,"height":478},{"sys":7447,"fields":7450},{"id":7448,"createdAt":7449},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":7451,"slug":7452,"articleIntro":7451,"category":7453},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[7454],{"metadata":7455,"sys":7458,"fields":7465},{"tags":7456,"concepts":7457},[],[],{"space":7459,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7461,"publishedVersion":429,"revision":63,"contentType":7463,"locale":29},{"sys":7460},{"type":12,"linkType":13,"id":14},{"sys":7462},{"id":21,"type":12,"linkType":22},{"sys":7464},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7466,"metaTitle":439,"metaDescription":440,"mainTitle":7467,"subtitle":458,"heroImage":7482,"ctaButton":481,"ctaLink":482},[438],{"data":7468,"content":7469,"nodeType":75},{},[7470,7476],{"data":7471,"content":7472,"nodeType":451},{},[7473],{"data":7474,"marks":7475,"value":450,"nodeType":83},{},[],{"data":7477,"content":7478,"nodeType":88},{},[7479],{"data":7480,"marks":7481,"value":107,"nodeType":83},{},[],{"metadata":7483,"sys":7486,"fields":7491},{"tags":7484,"concepts":7485},[],[],{"space":7487,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7489,"publishedVersion":63,"revision":45,"locale":29},{"sys":7488},{"type":12,"linkType":13,"id":14},{"sys":7490},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7492},{"url":473,"details":7493,"fileName":479,"contentType":480},{"size":475,"image":7494},{"width":477,"height":478},{"sys":7496,"fields":7499},{"id":7497,"createdAt":7498},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":7500,"slug":7501,"articleIntro":-1,"category":7502},"Compte 704 - Travaux","compte-704---travaux",[7503],{"metadata":7504,"sys":7507,"fields":7514},{"tags":7505,"concepts":7506},[],[],{"space":7508,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7510,"publishedVersion":429,"revision":63,"contentType":7512,"locale":29},{"sys":7509},{"type":12,"linkType":13,"id":14},{"sys":7511},{"id":21,"type":12,"linkType":22},{"sys":7513},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7515,"metaTitle":439,"metaDescription":440,"mainTitle":7516,"subtitle":458,"heroImage":7531,"ctaButton":481,"ctaLink":482},[438],{"data":7517,"content":7518,"nodeType":75},{},[7519,7525],{"data":7520,"content":7521,"nodeType":451},{},[7522],{"data":7523,"marks":7524,"value":450,"nodeType":83},{},[],{"data":7526,"content":7527,"nodeType":88},{},[7528],{"data":7529,"marks":7530,"value":107,"nodeType":83},{},[],{"metadata":7532,"sys":7535,"fields":7540},{"tags":7533,"concepts":7534},[],[],{"space":7536,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7538,"publishedVersion":63,"revision":45,"locale":29},{"sys":7537},{"type":12,"linkType":13,"id":14},{"sys":7539},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7541},{"url":473,"details":7542,"fileName":479,"contentType":480},{"size":475,"image":7543},{"width":477,"height":478},{"sys":7545,"fields":7548},{"id":7546,"createdAt":7547},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":7549,"slug":7550,"articleIntro":7549,"category":7551},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[7552],{"metadata":7553,"sys":7556,"fields":7563},{"tags":7554,"concepts":7555},[],[],{"space":7557,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7559,"publishedVersion":429,"revision":63,"contentType":7561,"locale":29},{"sys":7558},{"type":12,"linkType":13,"id":14},{"sys":7560},{"id":21,"type":12,"linkType":22},{"sys":7562},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7564,"metaTitle":439,"metaDescription":440,"mainTitle":7565,"subtitle":458,"heroImage":7580,"ctaButton":481,"ctaLink":482},[438],{"data":7566,"content":7567,"nodeType":75},{},[7568,7574],{"data":7569,"content":7570,"nodeType":451},{},[7571],{"data":7572,"marks":7573,"value":450,"nodeType":83},{},[],{"data":7575,"content":7576,"nodeType":88},{},[7577],{"data":7578,"marks":7579,"value":107,"nodeType":83},{},[],{"metadata":7581,"sys":7584,"fields":7589},{"tags":7582,"concepts":7583},[],[],{"space":7585,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7587,"publishedVersion":63,"revision":45,"locale":29},{"sys":7586},{"type":12,"linkType":13,"id":14},{"sys":7588},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7590},{"url":473,"details":7591,"fileName":479,"contentType":480},{"size":475,"image":7592},{"width":477,"height":478},{"sys":7594,"fields":7597},{"id":7595,"createdAt":7596},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":7598,"slug":7599,"articleIntro":7598,"category":7600},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[7601],{"metadata":7602,"sys":7605,"fields":7612},{"tags":7603,"concepts":7604},[],[],{"space":7606,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7608,"publishedVersion":429,"revision":63,"contentType":7610,"locale":29},{"sys":7607},{"type":12,"linkType":13,"id":14},{"sys":7609},{"id":21,"type":12,"linkType":22},{"sys":7611},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7613,"metaTitle":439,"metaDescription":440,"mainTitle":7614,"subtitle":458,"heroImage":7629,"ctaButton":481,"ctaLink":482},[438],{"data":7615,"content":7616,"nodeType":75},{},[7617,7623],{"data":7618,"content":7619,"nodeType":451},{},[7620],{"data":7621,"marks":7622,"value":450,"nodeType":83},{},[],{"data":7624,"content":7625,"nodeType":88},{},[7626],{"data":7627,"marks":7628,"value":107,"nodeType":83},{},[],{"metadata":7630,"sys":7633,"fields":7638},{"tags":7631,"concepts":7632},[],[],{"space":7634,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7636,"publishedVersion":63,"revision":45,"locale":29},{"sys":7635},{"type":12,"linkType":13,"id":14},{"sys":7637},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7639},{"url":473,"details":7640,"fileName":479,"contentType":480},{"size":475,"image":7641},{"width":477,"height":478},{"sys":7643,"fields":7646},{"id":7644,"createdAt":7645},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":7647,"slug":7648,"articleIntro":-1,"category":7649},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[7650],{"metadata":7651,"sys":7654,"fields":7661},{"tags":7652,"concepts":7653},[],[],{"space":7655,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7657,"publishedVersion":429,"revision":63,"contentType":7659,"locale":29},{"sys":7656},{"type":12,"linkType":13,"id":14},{"sys":7658},{"id":21,"type":12,"linkType":22},{"sys":7660},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7662,"metaTitle":439,"metaDescription":440,"mainTitle":7663,"subtitle":458,"heroImage":7678,"ctaButton":481,"ctaLink":482},[438],{"data":7664,"content":7665,"nodeType":75},{},[7666,7672],{"data":7667,"content":7668,"nodeType":451},{},[7669],{"data":7670,"marks":7671,"value":450,"nodeType":83},{},[],{"data":7673,"content":7674,"nodeType":88},{},[7675],{"data":7676,"marks":7677,"value":107,"nodeType":83},{},[],{"metadata":7679,"sys":7682,"fields":7687},{"tags":7680,"concepts":7681},[],[],{"space":7683,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7685,"publishedVersion":63,"revision":45,"locale":29},{"sys":7684},{"type":12,"linkType":13,"id":14},{"sys":7686},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7688},{"url":473,"details":7689,"fileName":479,"contentType":480},{"size":475,"image":7690},{"width":477,"height":478},{"sys":7692,"fields":7695},{"id":7693,"createdAt":7694},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":7696,"slug":7697,"articleIntro":7696,"category":7698},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[7699],{"metadata":7700,"sys":7703,"fields":7710},{"tags":7701,"concepts":7702},[],[],{"space":7704,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7706,"publishedVersion":429,"revision":63,"contentType":7708,"locale":29},{"sys":7705},{"type":12,"linkType":13,"id":14},{"sys":7707},{"id":21,"type":12,"linkType":22},{"sys":7709},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7711,"metaTitle":439,"metaDescription":440,"mainTitle":7712,"subtitle":458,"heroImage":7727,"ctaButton":481,"ctaLink":482},[438],{"data":7713,"content":7714,"nodeType":75},{},[7715,7721],{"data":7716,"content":7717,"nodeType":451},{},[7718],{"data":7719,"marks":7720,"value":450,"nodeType":83},{},[],{"data":7722,"content":7723,"nodeType":88},{},[7724],{"data":7725,"marks":7726,"value":107,"nodeType":83},{},[],{"metadata":7728,"sys":7731,"fields":7736},{"tags":7729,"concepts":7730},[],[],{"space":7732,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7734,"publishedVersion":63,"revision":45,"locale":29},{"sys":7733},{"type":12,"linkType":13,"id":14},{"sys":7735},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7737},{"url":473,"details":7738,"fileName":479,"contentType":480},{"size":475,"image":7739},{"width":477,"height":478},{"sys":7741,"fields":7744},{"id":7742,"createdAt":7743},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":7745,"slug":7746,"articleIntro":7745,"category":7747},"6021 - Matières consommables","compte-6021-matieres-consommables",[7748],{"metadata":7749,"sys":7752,"fields":7759},{"tags":7750,"concepts":7751},[],[],{"space":7753,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7755,"publishedVersion":429,"revision":63,"contentType":7757,"locale":29},{"sys":7754},{"type":12,"linkType":13,"id":14},{"sys":7756},{"id":21,"type":12,"linkType":22},{"sys":7758},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7760,"metaTitle":439,"metaDescription":440,"mainTitle":7761,"subtitle":458,"heroImage":7776,"ctaButton":481,"ctaLink":482},[438],{"data":7762,"content":7763,"nodeType":75},{},[7764,7770],{"data":7765,"content":7766,"nodeType":451},{},[7767],{"data":7768,"marks":7769,"value":450,"nodeType":83},{},[],{"data":7771,"content":7772,"nodeType":88},{},[7773],{"data":7774,"marks":7775,"value":107,"nodeType":83},{},[],{"metadata":7777,"sys":7780,"fields":7785},{"tags":7778,"concepts":7779},[],[],{"space":7781,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7783,"publishedVersion":63,"revision":45,"locale":29},{"sys":7782},{"type":12,"linkType":13,"id":14},{"sys":7784},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7786},{"url":473,"details":7787,"fileName":479,"contentType":480},{"size":475,"image":7788},{"width":477,"height":478},{"sys":7790,"fields":7793},{"id":7791,"createdAt":7792},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":7794,"slug":7795,"articleIntro":7794,"category":7796},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[7797],{"metadata":7798,"sys":7801,"fields":7808},{"tags":7799,"concepts":7800},[],[],{"space":7802,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7804,"publishedVersion":429,"revision":63,"contentType":7806,"locale":29},{"sys":7803},{"type":12,"linkType":13,"id":14},{"sys":7805},{"id":21,"type":12,"linkType":22},{"sys":7807},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7809,"metaTitle":439,"metaDescription":440,"mainTitle":7810,"subtitle":458,"heroImage":7825,"ctaButton":481,"ctaLink":482},[438],{"data":7811,"content":7812,"nodeType":75},{},[7813,7819],{"data":7814,"content":7815,"nodeType":451},{},[7816],{"data":7817,"marks":7818,"value":450,"nodeType":83},{},[],{"data":7820,"content":7821,"nodeType":88},{},[7822],{"data":7823,"marks":7824,"value":107,"nodeType":83},{},[],{"metadata":7826,"sys":7829,"fields":7834},{"tags":7827,"concepts":7828},[],[],{"space":7830,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7832,"publishedVersion":63,"revision":45,"locale":29},{"sys":7831},{"type":12,"linkType":13,"id":14},{"sys":7833},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7835},{"url":473,"details":7836,"fileName":479,"contentType":480},{"size":475,"image":7837},{"width":477,"height":478},{"sys":7839,"fields":7842},{"id":7840,"createdAt":7841},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":7843,"slug":7844,"articleIntro":-1,"category":7845},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[7846],{"metadata":7847,"sys":7850,"fields":7857},{"tags":7848,"concepts":7849},[],[],{"space":7851,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7853,"publishedVersion":429,"revision":63,"contentType":7855,"locale":29},{"sys":7852},{"type":12,"linkType":13,"id":14},{"sys":7854},{"id":21,"type":12,"linkType":22},{"sys":7856},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7858,"metaTitle":439,"metaDescription":440,"mainTitle":7859,"subtitle":458,"heroImage":7874,"ctaButton":481,"ctaLink":482},[438],{"data":7860,"content":7861,"nodeType":75},{},[7862,7868],{"data":7863,"content":7864,"nodeType":451},{},[7865],{"data":7866,"marks":7867,"value":450,"nodeType":83},{},[],{"data":7869,"content":7870,"nodeType":88},{},[7871],{"data":7872,"marks":7873,"value":107,"nodeType":83},{},[],{"metadata":7875,"sys":7878,"fields":7883},{"tags":7876,"concepts":7877},[],[],{"space":7879,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7881,"publishedVersion":63,"revision":45,"locale":29},{"sys":7880},{"type":12,"linkType":13,"id":14},{"sys":7882},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7884},{"url":473,"details":7885,"fileName":479,"contentType":480},{"size":475,"image":7886},{"width":477,"height":478},{"sys":7888,"fields":7891},{"id":7889,"createdAt":7890},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":7892,"slug":7893,"articleIntro":7892,"category":7894},"Compte 614 - Charges locatives","compte-614-charges-locatives",[7895],{"metadata":7896,"sys":7899,"fields":7906},{"tags":7897,"concepts":7898},[],[],{"space":7900,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7902,"publishedVersion":429,"revision":63,"contentType":7904,"locale":29},{"sys":7901},{"type":12,"linkType":13,"id":14},{"sys":7903},{"id":21,"type":12,"linkType":22},{"sys":7905},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7907,"metaTitle":439,"metaDescription":440,"mainTitle":7908,"subtitle":458,"heroImage":7923,"ctaButton":481,"ctaLink":482},[438],{"data":7909,"content":7910,"nodeType":75},{},[7911,7917],{"data":7912,"content":7913,"nodeType":451},{},[7914],{"data":7915,"marks":7916,"value":450,"nodeType":83},{},[],{"data":7918,"content":7919,"nodeType":88},{},[7920],{"data":7921,"marks":7922,"value":107,"nodeType":83},{},[],{"metadata":7924,"sys":7927,"fields":7932},{"tags":7925,"concepts":7926},[],[],{"space":7928,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7930,"publishedVersion":63,"revision":45,"locale":29},{"sys":7929},{"type":12,"linkType":13,"id":14},{"sys":7931},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7933},{"url":473,"details":7934,"fileName":479,"contentType":480},{"size":475,"image":7935},{"width":477,"height":478},{"sys":7937,"fields":7940},{"id":7938,"createdAt":7939},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":7941,"slug":7942,"articleIntro":7941,"category":7943},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[7944],{"metadata":7945,"sys":7948,"fields":7955},{"tags":7946,"concepts":7947},[],[],{"space":7949,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":7951,"publishedVersion":429,"revision":63,"contentType":7953,"locale":29},{"sys":7950},{"type":12,"linkType":13,"id":14},{"sys":7952},{"id":21,"type":12,"linkType":22},{"sys":7954},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":7956,"metaTitle":439,"metaDescription":440,"mainTitle":7957,"subtitle":458,"heroImage":7972,"ctaButton":481,"ctaLink":482},[438],{"data":7958,"content":7959,"nodeType":75},{},[7960,7966],{"data":7961,"content":7962,"nodeType":451},{},[7963],{"data":7964,"marks":7965,"value":450,"nodeType":83},{},[],{"data":7967,"content":7968,"nodeType":88},{},[7969],{"data":7970,"marks":7971,"value":107,"nodeType":83},{},[],{"metadata":7973,"sys":7976,"fields":7981},{"tags":7974,"concepts":7975},[],[],{"space":7977,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":7979,"publishedVersion":63,"revision":45,"locale":29},{"sys":7978},{"type":12,"linkType":13,"id":14},{"sys":7980},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":7982},{"url":473,"details":7983,"fileName":479,"contentType":480},{"size":475,"image":7984},{"width":477,"height":478},{"sys":7986,"fields":7989},{"id":7987,"createdAt":7988},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":7990,"slug":7991,"articleIntro":7990,"category":7992},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[7993],{"metadata":7994,"sys":7997,"fields":8004},{"tags":7995,"concepts":7996},[],[],{"space":7998,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8000,"publishedVersion":429,"revision":63,"contentType":8002,"locale":29},{"sys":7999},{"type":12,"linkType":13,"id":14},{"sys":8001},{"id":21,"type":12,"linkType":22},{"sys":8003},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8005,"metaTitle":439,"metaDescription":440,"mainTitle":8006,"subtitle":458,"heroImage":8021,"ctaButton":481,"ctaLink":482},[438],{"data":8007,"content":8008,"nodeType":75},{},[8009,8015],{"data":8010,"content":8011,"nodeType":451},{},[8012],{"data":8013,"marks":8014,"value":450,"nodeType":83},{},[],{"data":8016,"content":8017,"nodeType":88},{},[8018],{"data":8019,"marks":8020,"value":107,"nodeType":83},{},[],{"metadata":8022,"sys":8025,"fields":8030},{"tags":8023,"concepts":8024},[],[],{"space":8026,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8028,"publishedVersion":63,"revision":45,"locale":29},{"sys":8027},{"type":12,"linkType":13,"id":14},{"sys":8029},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8031},{"url":473,"details":8032,"fileName":479,"contentType":480},{"size":475,"image":8033},{"width":477,"height":478},{"sys":8035,"fields":8038},{"id":8036,"createdAt":8037},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":8039,"slug":8040,"articleIntro":8039,"category":8041},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[8042],{"metadata":8043,"sys":8046,"fields":8053},{"tags":8044,"concepts":8045},[],[],{"space":8047,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8049,"publishedVersion":429,"revision":63,"contentType":8051,"locale":29},{"sys":8048},{"type":12,"linkType":13,"id":14},{"sys":8050},{"id":21,"type":12,"linkType":22},{"sys":8052},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8054,"metaTitle":439,"metaDescription":440,"mainTitle":8055,"subtitle":458,"heroImage":8070,"ctaButton":481,"ctaLink":482},[438],{"data":8056,"content":8057,"nodeType":75},{},[8058,8064],{"data":8059,"content":8060,"nodeType":451},{},[8061],{"data":8062,"marks":8063,"value":450,"nodeType":83},{},[],{"data":8065,"content":8066,"nodeType":88},{},[8067],{"data":8068,"marks":8069,"value":107,"nodeType":83},{},[],{"metadata":8071,"sys":8074,"fields":8079},{"tags":8072,"concepts":8073},[],[],{"space":8075,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8077,"publishedVersion":63,"revision":45,"locale":29},{"sys":8076},{"type":12,"linkType":13,"id":14},{"sys":8078},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8080},{"url":473,"details":8081,"fileName":479,"contentType":480},{"size":475,"image":8082},{"width":477,"height":478},{"sys":8084,"fields":8087},{"id":8085,"createdAt":8086},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":8088,"slug":8089,"articleIntro":8088,"category":8090},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[8091],{"metadata":8092,"sys":8095,"fields":8102},{"tags":8093,"concepts":8094},[],[],{"space":8096,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8098,"publishedVersion":429,"revision":63,"contentType":8100,"locale":29},{"sys":8097},{"type":12,"linkType":13,"id":14},{"sys":8099},{"id":21,"type":12,"linkType":22},{"sys":8101},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8103,"metaTitle":439,"metaDescription":440,"mainTitle":8104,"subtitle":458,"heroImage":8119,"ctaButton":481,"ctaLink":482},[438],{"data":8105,"content":8106,"nodeType":75},{},[8107,8113],{"data":8108,"content":8109,"nodeType":451},{},[8110],{"data":8111,"marks":8112,"value":450,"nodeType":83},{},[],{"data":8114,"content":8115,"nodeType":88},{},[8116],{"data":8117,"marks":8118,"value":107,"nodeType":83},{},[],{"metadata":8120,"sys":8123,"fields":8128},{"tags":8121,"concepts":8122},[],[],{"space":8124,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8126,"publishedVersion":63,"revision":45,"locale":29},{"sys":8125},{"type":12,"linkType":13,"id":14},{"sys":8127},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8129},{"url":473,"details":8130,"fileName":479,"contentType":480},{"size":475,"image":8131},{"width":477,"height":478},{"sys":8133,"fields":8136},{"id":8134,"createdAt":8135},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":8137,"slug":8138,"articleIntro":8137,"category":8139},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[8140],{"metadata":8141,"sys":8144,"fields":8151},{"tags":8142,"concepts":8143},[],[],{"space":8145,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8147,"publishedVersion":429,"revision":63,"contentType":8149,"locale":29},{"sys":8146},{"type":12,"linkType":13,"id":14},{"sys":8148},{"id":21,"type":12,"linkType":22},{"sys":8150},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8152,"metaTitle":439,"metaDescription":440,"mainTitle":8153,"subtitle":458,"heroImage":8168,"ctaButton":481,"ctaLink":482},[438],{"data":8154,"content":8155,"nodeType":75},{},[8156,8162],{"data":8157,"content":8158,"nodeType":451},{},[8159],{"data":8160,"marks":8161,"value":450,"nodeType":83},{},[],{"data":8163,"content":8164,"nodeType":88},{},[8165],{"data":8166,"marks":8167,"value":107,"nodeType":83},{},[],{"metadata":8169,"sys":8172,"fields":8177},{"tags":8170,"concepts":8171},[],[],{"space":8173,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8175,"publishedVersion":63,"revision":45,"locale":29},{"sys":8174},{"type":12,"linkType":13,"id":14},{"sys":8176},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8178},{"url":473,"details":8179,"fileName":479,"contentType":480},{"size":475,"image":8180},{"width":477,"height":478},{"sys":8182,"fields":8185},{"id":8183,"createdAt":8184},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":8186,"slug":8187,"articleIntro":8186,"category":8188},"Compte 6412 - Congés payés","compte-6412-conges-payes",[8189],{"metadata":8190,"sys":8193,"fields":8200},{"tags":8191,"concepts":8192},[],[],{"space":8194,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8196,"publishedVersion":429,"revision":63,"contentType":8198,"locale":29},{"sys":8195},{"type":12,"linkType":13,"id":14},{"sys":8197},{"id":21,"type":12,"linkType":22},{"sys":8199},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8201,"metaTitle":439,"metaDescription":440,"mainTitle":8202,"subtitle":458,"heroImage":8217,"ctaButton":481,"ctaLink":482},[438],{"data":8203,"content":8204,"nodeType":75},{},[8205,8211],{"data":8206,"content":8207,"nodeType":451},{},[8208],{"data":8209,"marks":8210,"value":450,"nodeType":83},{},[],{"data":8212,"content":8213,"nodeType":88},{},[8214],{"data":8215,"marks":8216,"value":107,"nodeType":83},{},[],{"metadata":8218,"sys":8221,"fields":8226},{"tags":8219,"concepts":8220},[],[],{"space":8222,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8224,"publishedVersion":63,"revision":45,"locale":29},{"sys":8223},{"type":12,"linkType":13,"id":14},{"sys":8225},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8227},{"url":473,"details":8228,"fileName":479,"contentType":480},{"size":475,"image":8229},{"width":477,"height":478},{"sys":8231,"fields":8234},{"id":8232,"createdAt":8233},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":8235,"slug":8236,"articleIntro":8235,"category":8237},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[8238],{"metadata":8239,"sys":8242,"fields":8249},{"tags":8240,"concepts":8241},[],[],{"space":8243,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8245,"publishedVersion":429,"revision":63,"contentType":8247,"locale":29},{"sys":8244},{"type":12,"linkType":13,"id":14},{"sys":8246},{"id":21,"type":12,"linkType":22},{"sys":8248},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8250,"metaTitle":439,"metaDescription":440,"mainTitle":8251,"subtitle":458,"heroImage":8266,"ctaButton":481,"ctaLink":482},[438],{"data":8252,"content":8253,"nodeType":75},{},[8254,8260],{"data":8255,"content":8256,"nodeType":451},{},[8257],{"data":8258,"marks":8259,"value":450,"nodeType":83},{},[],{"data":8261,"content":8262,"nodeType":88},{},[8263],{"data":8264,"marks":8265,"value":107,"nodeType":83},{},[],{"metadata":8267,"sys":8270,"fields":8275},{"tags":8268,"concepts":8269},[],[],{"space":8271,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8273,"publishedVersion":63,"revision":45,"locale":29},{"sys":8272},{"type":12,"linkType":13,"id":14},{"sys":8274},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8276},{"url":473,"details":8277,"fileName":479,"contentType":480},{"size":475,"image":8278},{"width":477,"height":478},{"sys":8280,"fields":8283},{"id":8281,"createdAt":8282},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":8284,"slug":8285,"articleIntro":8284,"category":8286},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[8287],{"metadata":8288,"sys":8291,"fields":8298},{"tags":8289,"concepts":8290},[],[],{"space":8292,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8294,"publishedVersion":429,"revision":63,"contentType":8296,"locale":29},{"sys":8293},{"type":12,"linkType":13,"id":14},{"sys":8295},{"id":21,"type":12,"linkType":22},{"sys":8297},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8299,"metaTitle":439,"metaDescription":440,"mainTitle":8300,"subtitle":458,"heroImage":8315,"ctaButton":481,"ctaLink":482},[438],{"data":8301,"content":8302,"nodeType":75},{},[8303,8309],{"data":8304,"content":8305,"nodeType":451},{},[8306],{"data":8307,"marks":8308,"value":450,"nodeType":83},{},[],{"data":8310,"content":8311,"nodeType":88},{},[8312],{"data":8313,"marks":8314,"value":107,"nodeType":83},{},[],{"metadata":8316,"sys":8319,"fields":8324},{"tags":8317,"concepts":8318},[],[],{"space":8320,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8322,"publishedVersion":63,"revision":45,"locale":29},{"sys":8321},{"type":12,"linkType":13,"id":14},{"sys":8323},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8325},{"url":473,"details":8326,"fileName":479,"contentType":480},{"size":475,"image":8327},{"width":477,"height":478},{"sys":8329,"fields":8332},{"id":8330,"createdAt":8331},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":8333,"slug":8334,"articleIntro":-1,"category":8335},"Compte 6257 - Réceptions","compte-6257-receptions",[8336],{"metadata":8337,"sys":8340,"fields":8347},{"tags":8338,"concepts":8339},[],[],{"space":8341,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8343,"publishedVersion":429,"revision":63,"contentType":8345,"locale":29},{"sys":8342},{"type":12,"linkType":13,"id":14},{"sys":8344},{"id":21,"type":12,"linkType":22},{"sys":8346},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8348,"metaTitle":439,"metaDescription":440,"mainTitle":8349,"subtitle":458,"heroImage":8364,"ctaButton":481,"ctaLink":482},[438],{"data":8350,"content":8351,"nodeType":75},{},[8352,8358],{"data":8353,"content":8354,"nodeType":451},{},[8355],{"data":8356,"marks":8357,"value":450,"nodeType":83},{},[],{"data":8359,"content":8360,"nodeType":88},{},[8361],{"data":8362,"marks":8363,"value":107,"nodeType":83},{},[],{"metadata":8365,"sys":8368,"fields":8373},{"tags":8366,"concepts":8367},[],[],{"space":8369,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8371,"publishedVersion":63,"revision":45,"locale":29},{"sys":8370},{"type":12,"linkType":13,"id":14},{"sys":8372},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8374},{"url":473,"details":8375,"fileName":479,"contentType":480},{"size":475,"image":8376},{"width":477,"height":478},{"sys":8378,"fields":8381},{"id":8379,"createdAt":8380},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":8382,"slug":8383,"articleIntro":8382,"category":8384},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[8385],{"metadata":8386,"sys":8389,"fields":8396},{"tags":8387,"concepts":8388},[],[],{"space":8390,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8392,"publishedVersion":429,"revision":63,"contentType":8394,"locale":29},{"sys":8391},{"type":12,"linkType":13,"id":14},{"sys":8393},{"id":21,"type":12,"linkType":22},{"sys":8395},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8397,"metaTitle":439,"metaDescription":440,"mainTitle":8398,"subtitle":458,"heroImage":8413,"ctaButton":481,"ctaLink":482},[438],{"data":8399,"content":8400,"nodeType":75},{},[8401,8407],{"data":8402,"content":8403,"nodeType":451},{},[8404],{"data":8405,"marks":8406,"value":450,"nodeType":83},{},[],{"data":8408,"content":8409,"nodeType":88},{},[8410],{"data":8411,"marks":8412,"value":107,"nodeType":83},{},[],{"metadata":8414,"sys":8417,"fields":8422},{"tags":8415,"concepts":8416},[],[],{"space":8418,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8420,"publishedVersion":63,"revision":45,"locale":29},{"sys":8419},{"type":12,"linkType":13,"id":14},{"sys":8421},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8423},{"url":473,"details":8424,"fileName":479,"contentType":480},{"size":475,"image":8425},{"width":477,"height":478},{"sys":8427,"fields":8430},{"id":8428,"createdAt":8429},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":8431,"slug":8432,"articleIntro":8431,"category":8433},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[8434],{"metadata":8435,"sys":8438,"fields":8445},{"tags":8436,"concepts":8437},[],[],{"space":8439,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8441,"publishedVersion":429,"revision":63,"contentType":8443,"locale":29},{"sys":8440},{"type":12,"linkType":13,"id":14},{"sys":8442},{"id":21,"type":12,"linkType":22},{"sys":8444},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8446,"metaTitle":439,"metaDescription":440,"mainTitle":8447,"subtitle":458,"heroImage":8462,"ctaButton":481,"ctaLink":482},[438],{"data":8448,"content":8449,"nodeType":75},{},[8450,8456],{"data":8451,"content":8452,"nodeType":451},{},[8453],{"data":8454,"marks":8455,"value":450,"nodeType":83},{},[],{"data":8457,"content":8458,"nodeType":88},{},[8459],{"data":8460,"marks":8461,"value":107,"nodeType":83},{},[],{"metadata":8463,"sys":8466,"fields":8471},{"tags":8464,"concepts":8465},[],[],{"space":8467,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8469,"publishedVersion":63,"revision":45,"locale":29},{"sys":8468},{"type":12,"linkType":13,"id":14},{"sys":8470},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8472},{"url":473,"details":8473,"fileName":479,"contentType":480},{"size":475,"image":8474},{"width":477,"height":478},{"sys":8476,"fields":8479},{"id":8477,"createdAt":8478},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":8480,"slug":8481,"articleIntro":-1,"category":8482},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[8483],{"metadata":8484,"sys":8487,"fields":8494},{"tags":8485,"concepts":8486},[],[],{"space":8488,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8490,"publishedVersion":429,"revision":63,"contentType":8492,"locale":29},{"sys":8489},{"type":12,"linkType":13,"id":14},{"sys":8491},{"id":21,"type":12,"linkType":22},{"sys":8493},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8495,"metaTitle":439,"metaDescription":440,"mainTitle":8496,"subtitle":458,"heroImage":8511,"ctaButton":481,"ctaLink":482},[438],{"data":8497,"content":8498,"nodeType":75},{},[8499,8505],{"data":8500,"content":8501,"nodeType":451},{},[8502],{"data":8503,"marks":8504,"value":450,"nodeType":83},{},[],{"data":8506,"content":8507,"nodeType":88},{},[8508],{"data":8509,"marks":8510,"value":107,"nodeType":83},{},[],{"metadata":8512,"sys":8515,"fields":8520},{"tags":8513,"concepts":8514},[],[],{"space":8516,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8518,"publishedVersion":63,"revision":45,"locale":29},{"sys":8517},{"type":12,"linkType":13,"id":14},{"sys":8519},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8521},{"url":473,"details":8522,"fileName":479,"contentType":480},{"size":475,"image":8523},{"width":477,"height":478},{"sys":8525,"fields":8528},{"id":8526,"createdAt":8527},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":8529,"slug":8530,"articleIntro":-1,"category":8531},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[8532],{"metadata":8533,"sys":8536,"fields":8543},{"tags":8534,"concepts":8535},[],[],{"space":8537,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8539,"publishedVersion":429,"revision":63,"contentType":8541,"locale":29},{"sys":8538},{"type":12,"linkType":13,"id":14},{"sys":8540},{"id":21,"type":12,"linkType":22},{"sys":8542},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8544,"metaTitle":439,"metaDescription":440,"mainTitle":8545,"subtitle":458,"heroImage":8560,"ctaButton":481,"ctaLink":482},[438],{"data":8546,"content":8547,"nodeType":75},{},[8548,8554],{"data":8549,"content":8550,"nodeType":451},{},[8551],{"data":8552,"marks":8553,"value":450,"nodeType":83},{},[],{"data":8555,"content":8556,"nodeType":88},{},[8557],{"data":8558,"marks":8559,"value":107,"nodeType":83},{},[],{"metadata":8561,"sys":8564,"fields":8569},{"tags":8562,"concepts":8563},[],[],{"space":8565,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8567,"publishedVersion":63,"revision":45,"locale":29},{"sys":8566},{"type":12,"linkType":13,"id":14},{"sys":8568},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8570},{"url":473,"details":8571,"fileName":479,"contentType":480},{"size":475,"image":8572},{"width":477,"height":478},{"sys":8574,"fields":8577},{"id":8575,"createdAt":8576},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":8578,"slug":8579,"articleIntro":-1,"category":8580},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[8581],{"metadata":8582,"sys":8585,"fields":8592},{"tags":8583,"concepts":8584},[],[],{"space":8586,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8588,"publishedVersion":429,"revision":63,"contentType":8590,"locale":29},{"sys":8587},{"type":12,"linkType":13,"id":14},{"sys":8589},{"id":21,"type":12,"linkType":22},{"sys":8591},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8593,"metaTitle":439,"metaDescription":440,"mainTitle":8594,"subtitle":458,"heroImage":8609,"ctaButton":481,"ctaLink":482},[438],{"data":8595,"content":8596,"nodeType":75},{},[8597,8603],{"data":8598,"content":8599,"nodeType":451},{},[8600],{"data":8601,"marks":8602,"value":450,"nodeType":83},{},[],{"data":8604,"content":8605,"nodeType":88},{},[8606],{"data":8607,"marks":8608,"value":107,"nodeType":83},{},[],{"metadata":8610,"sys":8613,"fields":8618},{"tags":8611,"concepts":8612},[],[],{"space":8614,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8616,"publishedVersion":63,"revision":45,"locale":29},{"sys":8615},{"type":12,"linkType":13,"id":14},{"sys":8617},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8619},{"url":473,"details":8620,"fileName":479,"contentType":480},{"size":475,"image":8621},{"width":477,"height":478},{"sys":8623,"fields":8626},{"id":8624,"createdAt":8625},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":8627,"slug":8628,"articleIntro":-1,"category":8629},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[8630],{"metadata":8631,"sys":8634,"fields":8641},{"tags":8632,"concepts":8633},[],[],{"space":8635,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8637,"publishedVersion":429,"revision":63,"contentType":8639,"locale":29},{"sys":8636},{"type":12,"linkType":13,"id":14},{"sys":8638},{"id":21,"type":12,"linkType":22},{"sys":8640},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8642,"metaTitle":439,"metaDescription":440,"mainTitle":8643,"subtitle":458,"heroImage":8658,"ctaButton":481,"ctaLink":482},[438],{"data":8644,"content":8645,"nodeType":75},{},[8646,8652],{"data":8647,"content":8648,"nodeType":451},{},[8649],{"data":8650,"marks":8651,"value":450,"nodeType":83},{},[],{"data":8653,"content":8654,"nodeType":88},{},[8655],{"data":8656,"marks":8657,"value":107,"nodeType":83},{},[],{"metadata":8659,"sys":8662,"fields":8667},{"tags":8660,"concepts":8661},[],[],{"space":8663,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8665,"publishedVersion":63,"revision":45,"locale":29},{"sys":8664},{"type":12,"linkType":13,"id":14},{"sys":8666},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8668},{"url":473,"details":8669,"fileName":479,"contentType":480},{"size":475,"image":8670},{"width":477,"height":478},{"sys":8672,"fields":8675},{"id":8673,"createdAt":8674},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":8676,"slug":8677,"articleIntro":8676,"category":8678},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[8679],{"metadata":8680,"sys":8683,"fields":8690},{"tags":8681,"concepts":8682},[],[],{"space":8684,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8686,"publishedVersion":429,"revision":63,"contentType":8688,"locale":29},{"sys":8685},{"type":12,"linkType":13,"id":14},{"sys":8687},{"id":21,"type":12,"linkType":22},{"sys":8689},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8691,"metaTitle":439,"metaDescription":440,"mainTitle":8692,"subtitle":458,"heroImage":8707,"ctaButton":481,"ctaLink":482},[438],{"data":8693,"content":8694,"nodeType":75},{},[8695,8701],{"data":8696,"content":8697,"nodeType":451},{},[8698],{"data":8699,"marks":8700,"value":450,"nodeType":83},{},[],{"data":8702,"content":8703,"nodeType":88},{},[8704],{"data":8705,"marks":8706,"value":107,"nodeType":83},{},[],{"metadata":8708,"sys":8711,"fields":8716},{"tags":8709,"concepts":8710},[],[],{"space":8712,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8714,"publishedVersion":63,"revision":45,"locale":29},{"sys":8713},{"type":12,"linkType":13,"id":14},{"sys":8715},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8717},{"url":473,"details":8718,"fileName":479,"contentType":480},{"size":475,"image":8719},{"width":477,"height":478},{"sys":8721,"fields":8724},{"id":8722,"createdAt":8723},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":8725,"slug":8726,"articleIntro":-1,"category":8727},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[8728],{"metadata":8729,"sys":8732,"fields":8739},{"tags":8730,"concepts":8731},[],[],{"space":8733,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8735,"publishedVersion":429,"revision":63,"contentType":8737,"locale":29},{"sys":8734},{"type":12,"linkType":13,"id":14},{"sys":8736},{"id":21,"type":12,"linkType":22},{"sys":8738},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8740,"metaTitle":439,"metaDescription":440,"mainTitle":8741,"subtitle":458,"heroImage":8756,"ctaButton":481,"ctaLink":482},[438],{"data":8742,"content":8743,"nodeType":75},{},[8744,8750],{"data":8745,"content":8746,"nodeType":451},{},[8747],{"data":8748,"marks":8749,"value":450,"nodeType":83},{},[],{"data":8751,"content":8752,"nodeType":88},{},[8753],{"data":8754,"marks":8755,"value":107,"nodeType":83},{},[],{"metadata":8757,"sys":8760,"fields":8765},{"tags":8758,"concepts":8759},[],[],{"space":8761,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8763,"publishedVersion":63,"revision":45,"locale":29},{"sys":8762},{"type":12,"linkType":13,"id":14},{"sys":8764},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8766},{"url":473,"details":8767,"fileName":479,"contentType":480},{"size":475,"image":8768},{"width":477,"height":478},{"sys":8770,"fields":8773},{"id":8771,"createdAt":8772},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":8774,"slug":8775,"articleIntro":8774,"category":8776},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[8777],{"metadata":8778,"sys":8781,"fields":8788},{"tags":8779,"concepts":8780},[],[],{"space":8782,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8784,"publishedVersion":429,"revision":63,"contentType":8786,"locale":29},{"sys":8783},{"type":12,"linkType":13,"id":14},{"sys":8785},{"id":21,"type":12,"linkType":22},{"sys":8787},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8789,"metaTitle":439,"metaDescription":440,"mainTitle":8790,"subtitle":458,"heroImage":8805,"ctaButton":481,"ctaLink":482},[438],{"data":8791,"content":8792,"nodeType":75},{},[8793,8799],{"data":8794,"content":8795,"nodeType":451},{},[8796],{"data":8797,"marks":8798,"value":450,"nodeType":83},{},[],{"data":8800,"content":8801,"nodeType":88},{},[8802],{"data":8803,"marks":8804,"value":107,"nodeType":83},{},[],{"metadata":8806,"sys":8809,"fields":8814},{"tags":8807,"concepts":8808},[],[],{"space":8810,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8812,"publishedVersion":63,"revision":45,"locale":29},{"sys":8811},{"type":12,"linkType":13,"id":14},{"sys":8813},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8815},{"url":473,"details":8816,"fileName":479,"contentType":480},{"size":475,"image":8817},{"width":477,"height":478},{"sys":8819,"fields":8822},{"id":8820,"createdAt":8821},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":8823,"slug":8824,"articleIntro":8823,"category":8825},"2768 - Intérêts courus","compte-2768-interets-courus",[8826],{"metadata":8827,"sys":8830,"fields":8837},{"tags":8828,"concepts":8829},[],[],{"space":8831,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8833,"publishedVersion":429,"revision":63,"contentType":8835,"locale":29},{"sys":8832},{"type":12,"linkType":13,"id":14},{"sys":8834},{"id":21,"type":12,"linkType":22},{"sys":8836},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8838,"metaTitle":439,"metaDescription":440,"mainTitle":8839,"subtitle":458,"heroImage":8854,"ctaButton":481,"ctaLink":482},[438],{"data":8840,"content":8841,"nodeType":75},{},[8842,8848],{"data":8843,"content":8844,"nodeType":451},{},[8845],{"data":8846,"marks":8847,"value":450,"nodeType":83},{},[],{"data":8849,"content":8850,"nodeType":88},{},[8851],{"data":8852,"marks":8853,"value":107,"nodeType":83},{},[],{"metadata":8855,"sys":8858,"fields":8863},{"tags":8856,"concepts":8857},[],[],{"space":8859,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8861,"publishedVersion":63,"revision":45,"locale":29},{"sys":8860},{"type":12,"linkType":13,"id":14},{"sys":8862},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8864},{"url":473,"details":8865,"fileName":479,"contentType":480},{"size":475,"image":8866},{"width":477,"height":478},{"sys":8868,"fields":8871},{"id":8869,"createdAt":8870},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":8872,"slug":8873,"articleIntro":8872,"category":8874},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[8875],{"metadata":8876,"sys":8879,"fields":8886},{"tags":8877,"concepts":8878},[],[],{"space":8880,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8882,"publishedVersion":429,"revision":63,"contentType":8884,"locale":29},{"sys":8881},{"type":12,"linkType":13,"id":14},{"sys":8883},{"id":21,"type":12,"linkType":22},{"sys":8885},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8887,"metaTitle":439,"metaDescription":440,"mainTitle":8888,"subtitle":458,"heroImage":8903,"ctaButton":481,"ctaLink":482},[438],{"data":8889,"content":8890,"nodeType":75},{},[8891,8897],{"data":8892,"content":8893,"nodeType":451},{},[8894],{"data":8895,"marks":8896,"value":450,"nodeType":83},{},[],{"data":8898,"content":8899,"nodeType":88},{},[8900],{"data":8901,"marks":8902,"value":107,"nodeType":83},{},[],{"metadata":8904,"sys":8907,"fields":8912},{"tags":8905,"concepts":8906},[],[],{"space":8908,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8910,"publishedVersion":63,"revision":45,"locale":29},{"sys":8909},{"type":12,"linkType":13,"id":14},{"sys":8911},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8913},{"url":473,"details":8914,"fileName":479,"contentType":480},{"size":475,"image":8915},{"width":477,"height":478},{"sys":8917,"fields":8920},{"id":8918,"createdAt":8919},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":8921,"slug":8922,"articleIntro":8921,"category":8923},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[8924],{"metadata":8925,"sys":8928,"fields":8935},{"tags":8926,"concepts":8927},[],[],{"space":8929,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8931,"publishedVersion":429,"revision":63,"contentType":8933,"locale":29},{"sys":8930},{"type":12,"linkType":13,"id":14},{"sys":8932},{"id":21,"type":12,"linkType":22},{"sys":8934},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8936,"metaTitle":439,"metaDescription":440,"mainTitle":8937,"subtitle":458,"heroImage":8952,"ctaButton":481,"ctaLink":482},[438],{"data":8938,"content":8939,"nodeType":75},{},[8940,8946],{"data":8941,"content":8942,"nodeType":451},{},[8943],{"data":8944,"marks":8945,"value":450,"nodeType":83},{},[],{"data":8947,"content":8948,"nodeType":88},{},[8949],{"data":8950,"marks":8951,"value":107,"nodeType":83},{},[],{"metadata":8953,"sys":8956,"fields":8961},{"tags":8954,"concepts":8955},[],[],{"space":8957,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":8959,"publishedVersion":63,"revision":45,"locale":29},{"sys":8958},{"type":12,"linkType":13,"id":14},{"sys":8960},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":8962},{"url":473,"details":8963,"fileName":479,"contentType":480},{"size":475,"image":8964},{"width":477,"height":478},{"sys":8966,"fields":8969},{"id":8967,"createdAt":8968},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":8970,"slug":8971,"articleIntro":8970,"category":8972},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[8973],{"metadata":8974,"sys":8977,"fields":8984},{"tags":8975,"concepts":8976},[],[],{"space":8978,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":8980,"publishedVersion":429,"revision":63,"contentType":8982,"locale":29},{"sys":8979},{"type":12,"linkType":13,"id":14},{"sys":8981},{"id":21,"type":12,"linkType":22},{"sys":8983},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":8985,"metaTitle":439,"metaDescription":440,"mainTitle":8986,"subtitle":458,"heroImage":9001,"ctaButton":481,"ctaLink":482},[438],{"data":8987,"content":8988,"nodeType":75},{},[8989,8995],{"data":8990,"content":8991,"nodeType":451},{},[8992],{"data":8993,"marks":8994,"value":450,"nodeType":83},{},[],{"data":8996,"content":8997,"nodeType":88},{},[8998],{"data":8999,"marks":9000,"value":107,"nodeType":83},{},[],{"metadata":9002,"sys":9005,"fields":9010},{"tags":9003,"concepts":9004},[],[],{"space":9006,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9008,"publishedVersion":63,"revision":45,"locale":29},{"sys":9007},{"type":12,"linkType":13,"id":14},{"sys":9009},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9011},{"url":473,"details":9012,"fileName":479,"contentType":480},{"size":475,"image":9013},{"width":477,"height":478},{"sys":9015,"fields":9018},{"id":9016,"createdAt":9017},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":9019,"slug":9020,"articleIntro":9019,"category":9021},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[9022],{"metadata":9023,"sys":9026,"fields":9033},{"tags":9024,"concepts":9025},[],[],{"space":9027,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9029,"publishedVersion":429,"revision":63,"contentType":9031,"locale":29},{"sys":9028},{"type":12,"linkType":13,"id":14},{"sys":9030},{"id":21,"type":12,"linkType":22},{"sys":9032},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9034,"metaTitle":439,"metaDescription":440,"mainTitle":9035,"subtitle":458,"heroImage":9050,"ctaButton":481,"ctaLink":482},[438],{"data":9036,"content":9037,"nodeType":75},{},[9038,9044],{"data":9039,"content":9040,"nodeType":451},{},[9041],{"data":9042,"marks":9043,"value":450,"nodeType":83},{},[],{"data":9045,"content":9046,"nodeType":88},{},[9047],{"data":9048,"marks":9049,"value":107,"nodeType":83},{},[],{"metadata":9051,"sys":9054,"fields":9059},{"tags":9052,"concepts":9053},[],[],{"space":9055,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9057,"publishedVersion":63,"revision":45,"locale":29},{"sys":9056},{"type":12,"linkType":13,"id":14},{"sys":9058},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9060},{"url":473,"details":9061,"fileName":479,"contentType":480},{"size":475,"image":9062},{"width":477,"height":478},{"sys":9064,"fields":9067},{"id":9065,"createdAt":9066},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":9068,"slug":9069,"articleIntro":-1,"category":9070},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[9071],{"metadata":9072,"sys":9075,"fields":9082},{"tags":9073,"concepts":9074},[],[],{"space":9076,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9078,"publishedVersion":429,"revision":63,"contentType":9080,"locale":29},{"sys":9077},{"type":12,"linkType":13,"id":14},{"sys":9079},{"id":21,"type":12,"linkType":22},{"sys":9081},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9083,"metaTitle":439,"metaDescription":440,"mainTitle":9084,"subtitle":458,"heroImage":9099,"ctaButton":481,"ctaLink":482},[438],{"data":9085,"content":9086,"nodeType":75},{},[9087,9093],{"data":9088,"content":9089,"nodeType":451},{},[9090],{"data":9091,"marks":9092,"value":450,"nodeType":83},{},[],{"data":9094,"content":9095,"nodeType":88},{},[9096],{"data":9097,"marks":9098,"value":107,"nodeType":83},{},[],{"metadata":9100,"sys":9103,"fields":9108},{"tags":9101,"concepts":9102},[],[],{"space":9104,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9106,"publishedVersion":63,"revision":45,"locale":29},{"sys":9105},{"type":12,"linkType":13,"id":14},{"sys":9107},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9109},{"url":473,"details":9110,"fileName":479,"contentType":480},{"size":475,"image":9111},{"width":477,"height":478},{"sys":9113,"fields":9116},{"id":9114,"createdAt":9115},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":9117,"slug":9118,"articleIntro":9117,"category":9119},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[9120],{"metadata":9121,"sys":9124,"fields":9131},{"tags":9122,"concepts":9123},[],[],{"space":9125,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9127,"publishedVersion":429,"revision":63,"contentType":9129,"locale":29},{"sys":9126},{"type":12,"linkType":13,"id":14},{"sys":9128},{"id":21,"type":12,"linkType":22},{"sys":9130},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9132,"metaTitle":439,"metaDescription":440,"mainTitle":9133,"subtitle":458,"heroImage":9148,"ctaButton":481,"ctaLink":482},[438],{"data":9134,"content":9135,"nodeType":75},{},[9136,9142],{"data":9137,"content":9138,"nodeType":451},{},[9139],{"data":9140,"marks":9141,"value":450,"nodeType":83},{},[],{"data":9143,"content":9144,"nodeType":88},{},[9145],{"data":9146,"marks":9147,"value":107,"nodeType":83},{},[],{"metadata":9149,"sys":9152,"fields":9157},{"tags":9150,"concepts":9151},[],[],{"space":9153,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9155,"publishedVersion":63,"revision":45,"locale":29},{"sys":9154},{"type":12,"linkType":13,"id":14},{"sys":9156},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9158},{"url":473,"details":9159,"fileName":479,"contentType":480},{"size":475,"image":9160},{"width":477,"height":478},{"sys":9162,"fields":9165},{"id":9163,"createdAt":9164},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":9166,"slug":9167,"articleIntro":-1,"category":9168},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[9169],{"metadata":9170,"sys":9173,"fields":9180},{"tags":9171,"concepts":9172},[],[],{"space":9174,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9176,"publishedVersion":429,"revision":63,"contentType":9178,"locale":29},{"sys":9175},{"type":12,"linkType":13,"id":14},{"sys":9177},{"id":21,"type":12,"linkType":22},{"sys":9179},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9181,"metaTitle":439,"metaDescription":440,"mainTitle":9182,"subtitle":458,"heroImage":9197,"ctaButton":481,"ctaLink":482},[438],{"data":9183,"content":9184,"nodeType":75},{},[9185,9191],{"data":9186,"content":9187,"nodeType":451},{},[9188],{"data":9189,"marks":9190,"value":450,"nodeType":83},{},[],{"data":9192,"content":9193,"nodeType":88},{},[9194],{"data":9195,"marks":9196,"value":107,"nodeType":83},{},[],{"metadata":9198,"sys":9201,"fields":9206},{"tags":9199,"concepts":9200},[],[],{"space":9202,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9204,"publishedVersion":63,"revision":45,"locale":29},{"sys":9203},{"type":12,"linkType":13,"id":14},{"sys":9205},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9207},{"url":473,"details":9208,"fileName":479,"contentType":480},{"size":475,"image":9209},{"width":477,"height":478},{"sys":9211,"fields":9214},{"id":9212,"createdAt":9213},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":9215,"slug":9216,"articleIntro":9215,"category":9217},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[9218],{"metadata":9219,"sys":9222,"fields":9229},{"tags":9220,"concepts":9221},[],[],{"space":9223,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9225,"publishedVersion":429,"revision":63,"contentType":9227,"locale":29},{"sys":9224},{"type":12,"linkType":13,"id":14},{"sys":9226},{"id":21,"type":12,"linkType":22},{"sys":9228},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9230,"metaTitle":439,"metaDescription":440,"mainTitle":9231,"subtitle":458,"heroImage":9246,"ctaButton":481,"ctaLink":482},[438],{"data":9232,"content":9233,"nodeType":75},{},[9234,9240],{"data":9235,"content":9236,"nodeType":451},{},[9237],{"data":9238,"marks":9239,"value":450,"nodeType":83},{},[],{"data":9241,"content":9242,"nodeType":88},{},[9243],{"data":9244,"marks":9245,"value":107,"nodeType":83},{},[],{"metadata":9247,"sys":9250,"fields":9255},{"tags":9248,"concepts":9249},[],[],{"space":9251,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9253,"publishedVersion":63,"revision":45,"locale":29},{"sys":9252},{"type":12,"linkType":13,"id":14},{"sys":9254},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9256},{"url":473,"details":9257,"fileName":479,"contentType":480},{"size":475,"image":9258},{"width":477,"height":478},{"sys":9260,"fields":9263},{"id":9261,"createdAt":9262},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":9264,"slug":9265,"articleIntro":9264,"category":9266},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[9267],{"metadata":9268,"sys":9271,"fields":9278},{"tags":9269,"concepts":9270},[],[],{"space":9272,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9274,"publishedVersion":429,"revision":63,"contentType":9276,"locale":29},{"sys":9273},{"type":12,"linkType":13,"id":14},{"sys":9275},{"id":21,"type":12,"linkType":22},{"sys":9277},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9279,"metaTitle":439,"metaDescription":440,"mainTitle":9280,"subtitle":458,"heroImage":9295,"ctaButton":481,"ctaLink":482},[438],{"data":9281,"content":9282,"nodeType":75},{},[9283,9289],{"data":9284,"content":9285,"nodeType":451},{},[9286],{"data":9287,"marks":9288,"value":450,"nodeType":83},{},[],{"data":9290,"content":9291,"nodeType":88},{},[9292],{"data":9293,"marks":9294,"value":107,"nodeType":83},{},[],{"metadata":9296,"sys":9299,"fields":9304},{"tags":9297,"concepts":9298},[],[],{"space":9300,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9302,"publishedVersion":63,"revision":45,"locale":29},{"sys":9301},{"type":12,"linkType":13,"id":14},{"sys":9303},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9305},{"url":473,"details":9306,"fileName":479,"contentType":480},{"size":475,"image":9307},{"width":477,"height":478},{"sys":9309,"fields":9312},{"id":9310,"createdAt":9311},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":9313,"slug":9314,"articleIntro":-1,"category":9315},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[9316],{"metadata":9317,"sys":9320,"fields":9327},{"tags":9318,"concepts":9319},[],[],{"space":9321,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9323,"publishedVersion":429,"revision":63,"contentType":9325,"locale":29},{"sys":9322},{"type":12,"linkType":13,"id":14},{"sys":9324},{"id":21,"type":12,"linkType":22},{"sys":9326},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9328,"metaTitle":439,"metaDescription":440,"mainTitle":9329,"subtitle":458,"heroImage":9344,"ctaButton":481,"ctaLink":482},[438],{"data":9330,"content":9331,"nodeType":75},{},[9332,9338],{"data":9333,"content":9334,"nodeType":451},{},[9335],{"data":9336,"marks":9337,"value":450,"nodeType":83},{},[],{"data":9339,"content":9340,"nodeType":88},{},[9341],{"data":9342,"marks":9343,"value":107,"nodeType":83},{},[],{"metadata":9345,"sys":9348,"fields":9353},{"tags":9346,"concepts":9347},[],[],{"space":9349,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9351,"publishedVersion":63,"revision":45,"locale":29},{"sys":9350},{"type":12,"linkType":13,"id":14},{"sys":9352},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9354},{"url":473,"details":9355,"fileName":479,"contentType":480},{"size":475,"image":9356},{"width":477,"height":478},{"sys":9358,"fields":9361},{"id":9359,"createdAt":9360},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":9362,"slug":9363,"articleIntro":-1,"category":9364},"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",[9365],{"metadata":9366,"sys":9369,"fields":9376},{"tags":9367,"concepts":9368},[],[],{"space":9370,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9372,"publishedVersion":429,"revision":63,"contentType":9374,"locale":29},{"sys":9371},{"type":12,"linkType":13,"id":14},{"sys":9373},{"id":21,"type":12,"linkType":22},{"sys":9375},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9377,"metaTitle":439,"metaDescription":440,"mainTitle":9378,"subtitle":458,"heroImage":9393,"ctaButton":481,"ctaLink":482},[438],{"data":9379,"content":9380,"nodeType":75},{},[9381,9387],{"data":9382,"content":9383,"nodeType":451},{},[9384],{"data":9385,"marks":9386,"value":450,"nodeType":83},{},[],{"data":9388,"content":9389,"nodeType":88},{},[9390],{"data":9391,"marks":9392,"value":107,"nodeType":83},{},[],{"metadata":9394,"sys":9397,"fields":9402},{"tags":9395,"concepts":9396},[],[],{"space":9398,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9400,"publishedVersion":63,"revision":45,"locale":29},{"sys":9399},{"type":12,"linkType":13,"id":14},{"sys":9401},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9403},{"url":473,"details":9404,"fileName":479,"contentType":480},{"size":475,"image":9405},{"width":477,"height":478},{"sys":9407,"fields":9410},{"id":9408,"createdAt":9409},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":9411,"slug":9412,"articleIntro":9411,"category":9413},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[9414],{"metadata":9415,"sys":9418,"fields":9425},{"tags":9416,"concepts":9417},[],[],{"space":9419,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9421,"publishedVersion":429,"revision":63,"contentType":9423,"locale":29},{"sys":9420},{"type":12,"linkType":13,"id":14},{"sys":9422},{"id":21,"type":12,"linkType":22},{"sys":9424},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9426,"metaTitle":439,"metaDescription":440,"mainTitle":9427,"subtitle":458,"heroImage":9442,"ctaButton":481,"ctaLink":482},[438],{"data":9428,"content":9429,"nodeType":75},{},[9430,9436],{"data":9431,"content":9432,"nodeType":451},{},[9433],{"data":9434,"marks":9435,"value":450,"nodeType":83},{},[],{"data":9437,"content":9438,"nodeType":88},{},[9439],{"data":9440,"marks":9441,"value":107,"nodeType":83},{},[],{"metadata":9443,"sys":9446,"fields":9451},{"tags":9444,"concepts":9445},[],[],{"space":9447,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9449,"publishedVersion":63,"revision":45,"locale":29},{"sys":9448},{"type":12,"linkType":13,"id":14},{"sys":9450},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9452},{"url":473,"details":9453,"fileName":479,"contentType":480},{"size":475,"image":9454},{"width":477,"height":478},{"sys":9456,"fields":9459},{"id":9457,"createdAt":9458},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":9460,"slug":9461,"articleIntro":9460,"category":9462},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[9463],{"metadata":9464,"sys":9467,"fields":9474},{"tags":9465,"concepts":9466},[],[],{"space":9468,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9470,"publishedVersion":429,"revision":63,"contentType":9472,"locale":29},{"sys":9469},{"type":12,"linkType":13,"id":14},{"sys":9471},{"id":21,"type":12,"linkType":22},{"sys":9473},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9475,"metaTitle":439,"metaDescription":440,"mainTitle":9476,"subtitle":458,"heroImage":9491,"ctaButton":481,"ctaLink":482},[438],{"data":9477,"content":9478,"nodeType":75},{},[9479,9485],{"data":9480,"content":9481,"nodeType":451},{},[9482],{"data":9483,"marks":9484,"value":450,"nodeType":83},{},[],{"data":9486,"content":9487,"nodeType":88},{},[9488],{"data":9489,"marks":9490,"value":107,"nodeType":83},{},[],{"metadata":9492,"sys":9495,"fields":9500},{"tags":9493,"concepts":9494},[],[],{"space":9496,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9498,"publishedVersion":63,"revision":45,"locale":29},{"sys":9497},{"type":12,"linkType":13,"id":14},{"sys":9499},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9501},{"url":473,"details":9502,"fileName":479,"contentType":480},{"size":475,"image":9503},{"width":477,"height":478},{"sys":9505,"fields":9508},{"id":9506,"createdAt":9507},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":9509,"slug":9510,"articleIntro":9509,"category":9511},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[9512],{"metadata":9513,"sys":9516,"fields":9523},{"tags":9514,"concepts":9515},[],[],{"space":9517,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9519,"publishedVersion":429,"revision":63,"contentType":9521,"locale":29},{"sys":9518},{"type":12,"linkType":13,"id":14},{"sys":9520},{"id":21,"type":12,"linkType":22},{"sys":9522},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9524,"metaTitle":439,"metaDescription":440,"mainTitle":9525,"subtitle":458,"heroImage":9540,"ctaButton":481,"ctaLink":482},[438],{"data":9526,"content":9527,"nodeType":75},{},[9528,9534],{"data":9529,"content":9530,"nodeType":451},{},[9531],{"data":9532,"marks":9533,"value":450,"nodeType":83},{},[],{"data":9535,"content":9536,"nodeType":88},{},[9537],{"data":9538,"marks":9539,"value":107,"nodeType":83},{},[],{"metadata":9541,"sys":9544,"fields":9549},{"tags":9542,"concepts":9543},[],[],{"space":9545,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9547,"publishedVersion":63,"revision":45,"locale":29},{"sys":9546},{"type":12,"linkType":13,"id":14},{"sys":9548},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9550},{"url":473,"details":9551,"fileName":479,"contentType":480},{"size":475,"image":9552},{"width":477,"height":478},{"sys":9554,"fields":9557},{"id":9555,"createdAt":9556},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":9558,"slug":9559,"articleIntro":-1,"category":9560},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[9561],{"metadata":9562,"sys":9565,"fields":9572},{"tags":9563,"concepts":9564},[],[],{"space":9566,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9568,"publishedVersion":429,"revision":63,"contentType":9570,"locale":29},{"sys":9567},{"type":12,"linkType":13,"id":14},{"sys":9569},{"id":21,"type":12,"linkType":22},{"sys":9571},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9573,"metaTitle":439,"metaDescription":440,"mainTitle":9574,"subtitle":458,"heroImage":9589,"ctaButton":481,"ctaLink":482},[438],{"data":9575,"content":9576,"nodeType":75},{},[9577,9583],{"data":9578,"content":9579,"nodeType":451},{},[9580],{"data":9581,"marks":9582,"value":450,"nodeType":83},{},[],{"data":9584,"content":9585,"nodeType":88},{},[9586],{"data":9587,"marks":9588,"value":107,"nodeType":83},{},[],{"metadata":9590,"sys":9593,"fields":9598},{"tags":9591,"concepts":9592},[],[],{"space":9594,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9596,"publishedVersion":63,"revision":45,"locale":29},{"sys":9595},{"type":12,"linkType":13,"id":14},{"sys":9597},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9599},{"url":473,"details":9600,"fileName":479,"contentType":480},{"size":475,"image":9601},{"width":477,"height":478},{"sys":9603,"fields":9606},{"id":9604,"createdAt":9605},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":9607,"slug":9608,"articleIntro":9607,"category":9609},"1688 - Intérêts courus","compte-1688-interets-courus",[9610],{"metadata":9611,"sys":9614,"fields":9621},{"tags":9612,"concepts":9613},[],[],{"space":9615,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9617,"publishedVersion":429,"revision":63,"contentType":9619,"locale":29},{"sys":9616},{"type":12,"linkType":13,"id":14},{"sys":9618},{"id":21,"type":12,"linkType":22},{"sys":9620},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9622,"metaTitle":439,"metaDescription":440,"mainTitle":9623,"subtitle":458,"heroImage":9638,"ctaButton":481,"ctaLink":482},[438],{"data":9624,"content":9625,"nodeType":75},{},[9626,9632],{"data":9627,"content":9628,"nodeType":451},{},[9629],{"data":9630,"marks":9631,"value":450,"nodeType":83},{},[],{"data":9633,"content":9634,"nodeType":88},{},[9635],{"data":9636,"marks":9637,"value":107,"nodeType":83},{},[],{"metadata":9639,"sys":9642,"fields":9647},{"tags":9640,"concepts":9641},[],[],{"space":9643,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9645,"publishedVersion":63,"revision":45,"locale":29},{"sys":9644},{"type":12,"linkType":13,"id":14},{"sys":9646},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9648},{"url":473,"details":9649,"fileName":479,"contentType":480},{"size":475,"image":9650},{"width":477,"height":478},{"sys":9652,"fields":9655},{"id":9653,"createdAt":9654},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":9656,"slug":9657,"articleIntro":9656,"category":9658},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[9659],{"metadata":9660,"sys":9663,"fields":9670},{"tags":9661,"concepts":9662},[],[],{"space":9664,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9666,"publishedVersion":429,"revision":63,"contentType":9668,"locale":29},{"sys":9665},{"type":12,"linkType":13,"id":14},{"sys":9667},{"id":21,"type":12,"linkType":22},{"sys":9669},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9671,"metaTitle":439,"metaDescription":440,"mainTitle":9672,"subtitle":458,"heroImage":9687,"ctaButton":481,"ctaLink":482},[438],{"data":9673,"content":9674,"nodeType":75},{},[9675,9681],{"data":9676,"content":9677,"nodeType":451},{},[9678],{"data":9679,"marks":9680,"value":450,"nodeType":83},{},[],{"data":9682,"content":9683,"nodeType":88},{},[9684],{"data":9685,"marks":9686,"value":107,"nodeType":83},{},[],{"metadata":9688,"sys":9691,"fields":9696},{"tags":9689,"concepts":9690},[],[],{"space":9692,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9694,"publishedVersion":63,"revision":45,"locale":29},{"sys":9693},{"type":12,"linkType":13,"id":14},{"sys":9695},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9697},{"url":473,"details":9698,"fileName":479,"contentType":480},{"size":475,"image":9699},{"width":477,"height":478},{"sys":9701,"fields":9704},{"id":9702,"createdAt":9703},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":9705,"slug":9706,"articleIntro":9705,"category":9707},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[9708],{"metadata":9709,"sys":9712,"fields":9719},{"tags":9710,"concepts":9711},[],[],{"space":9713,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9715,"publishedVersion":429,"revision":63,"contentType":9717,"locale":29},{"sys":9714},{"type":12,"linkType":13,"id":14},{"sys":9716},{"id":21,"type":12,"linkType":22},{"sys":9718},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9720,"metaTitle":439,"metaDescription":440,"mainTitle":9721,"subtitle":458,"heroImage":9736,"ctaButton":481,"ctaLink":482},[438],{"data":9722,"content":9723,"nodeType":75},{},[9724,9730],{"data":9725,"content":9726,"nodeType":451},{},[9727],{"data":9728,"marks":9729,"value":450,"nodeType":83},{},[],{"data":9731,"content":9732,"nodeType":88},{},[9733],{"data":9734,"marks":9735,"value":107,"nodeType":83},{},[],{"metadata":9737,"sys":9740,"fields":9745},{"tags":9738,"concepts":9739},[],[],{"space":9741,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9743,"publishedVersion":63,"revision":45,"locale":29},{"sys":9742},{"type":12,"linkType":13,"id":14},{"sys":9744},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9746},{"url":473,"details":9747,"fileName":479,"contentType":480},{"size":475,"image":9748},{"width":477,"height":478},{"sys":9750,"fields":9753},{"id":9751,"createdAt":9752},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":9754,"slug":9755,"articleIntro":9754,"category":9756},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[9757],{"metadata":9758,"sys":9761,"fields":9768},{"tags":9759,"concepts":9760},[],[],{"space":9762,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9764,"publishedVersion":429,"revision":63,"contentType":9766,"locale":29},{"sys":9763},{"type":12,"linkType":13,"id":14},{"sys":9765},{"id":21,"type":12,"linkType":22},{"sys":9767},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9769,"metaTitle":439,"metaDescription":440,"mainTitle":9770,"subtitle":458,"heroImage":9785,"ctaButton":481,"ctaLink":482},[438],{"data":9771,"content":9772,"nodeType":75},{},[9773,9779],{"data":9774,"content":9775,"nodeType":451},{},[9776],{"data":9777,"marks":9778,"value":450,"nodeType":83},{},[],{"data":9780,"content":9781,"nodeType":88},{},[9782],{"data":9783,"marks":9784,"value":107,"nodeType":83},{},[],{"metadata":9786,"sys":9789,"fields":9794},{"tags":9787,"concepts":9788},[],[],{"space":9790,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9792,"publishedVersion":63,"revision":45,"locale":29},{"sys":9791},{"type":12,"linkType":13,"id":14},{"sys":9793},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9795},{"url":473,"details":9796,"fileName":479,"contentType":480},{"size":475,"image":9797},{"width":477,"height":478},{"sys":9799,"fields":9802},{"id":9800,"createdAt":9801},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":9803,"slug":9804,"articleIntro":9803,"category":9805},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[9806],{"metadata":9807,"sys":9810,"fields":9817},{"tags":9808,"concepts":9809},[],[],{"space":9811,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9813,"publishedVersion":429,"revision":63,"contentType":9815,"locale":29},{"sys":9812},{"type":12,"linkType":13,"id":14},{"sys":9814},{"id":21,"type":12,"linkType":22},{"sys":9816},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9818,"metaTitle":439,"metaDescription":440,"mainTitle":9819,"subtitle":458,"heroImage":9834,"ctaButton":481,"ctaLink":482},[438],{"data":9820,"content":9821,"nodeType":75},{},[9822,9828],{"data":9823,"content":9824,"nodeType":451},{},[9825],{"data":9826,"marks":9827,"value":450,"nodeType":83},{},[],{"data":9829,"content":9830,"nodeType":88},{},[9831],{"data":9832,"marks":9833,"value":107,"nodeType":83},{},[],{"metadata":9835,"sys":9838,"fields":9843},{"tags":9836,"concepts":9837},[],[],{"space":9839,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9841,"publishedVersion":63,"revision":45,"locale":29},{"sys":9840},{"type":12,"linkType":13,"id":14},{"sys":9842},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9844},{"url":473,"details":9845,"fileName":479,"contentType":480},{"size":475,"image":9846},{"width":477,"height":478},{"sys":9848,"fields":9851},{"id":9849,"createdAt":9850},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":9852,"slug":9853,"articleIntro":9852,"category":9854},"4686 - Charges à payer","compte-4686-charges-a-payer",[9855],{"metadata":9856,"sys":9859,"fields":9866},{"tags":9857,"concepts":9858},[],[],{"space":9860,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9862,"publishedVersion":429,"revision":63,"contentType":9864,"locale":29},{"sys":9861},{"type":12,"linkType":13,"id":14},{"sys":9863},{"id":21,"type":12,"linkType":22},{"sys":9865},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9867,"metaTitle":439,"metaDescription":440,"mainTitle":9868,"subtitle":458,"heroImage":9883,"ctaButton":481,"ctaLink":482},[438],{"data":9869,"content":9870,"nodeType":75},{},[9871,9877],{"data":9872,"content":9873,"nodeType":451},{},[9874],{"data":9875,"marks":9876,"value":450,"nodeType":83},{},[],{"data":9878,"content":9879,"nodeType":88},{},[9880],{"data":9881,"marks":9882,"value":107,"nodeType":83},{},[],{"metadata":9884,"sys":9887,"fields":9892},{"tags":9885,"concepts":9886},[],[],{"space":9888,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9890,"publishedVersion":63,"revision":45,"locale":29},{"sys":9889},{"type":12,"linkType":13,"id":14},{"sys":9891},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9893},{"url":473,"details":9894,"fileName":479,"contentType":480},{"size":475,"image":9895},{"width":477,"height":478},{"sys":9897,"fields":9900},{"id":9898,"createdAt":9899},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":9901,"slug":9902,"articleIntro":9901,"category":9903},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[9904],{"metadata":9905,"sys":9908,"fields":9915},{"tags":9906,"concepts":9907},[],[],{"space":9909,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9911,"publishedVersion":429,"revision":63,"contentType":9913,"locale":29},{"sys":9910},{"type":12,"linkType":13,"id":14},{"sys":9912},{"id":21,"type":12,"linkType":22},{"sys":9914},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9916,"metaTitle":439,"metaDescription":440,"mainTitle":9917,"subtitle":458,"heroImage":9932,"ctaButton":481,"ctaLink":482},[438],{"data":9918,"content":9919,"nodeType":75},{},[9920,9926],{"data":9921,"content":9922,"nodeType":451},{},[9923],{"data":9924,"marks":9925,"value":450,"nodeType":83},{},[],{"data":9927,"content":9928,"nodeType":88},{},[9929],{"data":9930,"marks":9931,"value":107,"nodeType":83},{},[],{"metadata":9933,"sys":9936,"fields":9941},{"tags":9934,"concepts":9935},[],[],{"space":9937,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9939,"publishedVersion":63,"revision":45,"locale":29},{"sys":9938},{"type":12,"linkType":13,"id":14},{"sys":9940},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9942},{"url":473,"details":9943,"fileName":479,"contentType":480},{"size":475,"image":9944},{"width":477,"height":478},{"sys":9946,"fields":9949},{"id":9947,"createdAt":9948},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":9950,"slug":9951,"articleIntro":-1,"category":9952},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[9953],{"metadata":9954,"sys":9957,"fields":9964},{"tags":9955,"concepts":9956},[],[],{"space":9958,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":9960,"publishedVersion":429,"revision":63,"contentType":9962,"locale":29},{"sys":9959},{"type":12,"linkType":13,"id":14},{"sys":9961},{"id":21,"type":12,"linkType":22},{"sys":9963},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":9965,"metaTitle":439,"metaDescription":440,"mainTitle":9966,"subtitle":458,"heroImage":9981,"ctaButton":481,"ctaLink":482},[438],{"data":9967,"content":9968,"nodeType":75},{},[9969,9975],{"data":9970,"content":9971,"nodeType":451},{},[9972],{"data":9973,"marks":9974,"value":450,"nodeType":83},{},[],{"data":9976,"content":9977,"nodeType":88},{},[9978],{"data":9979,"marks":9980,"value":107,"nodeType":83},{},[],{"metadata":9982,"sys":9985,"fields":9990},{"tags":9983,"concepts":9984},[],[],{"space":9986,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":9988,"publishedVersion":63,"revision":45,"locale":29},{"sys":9987},{"type":12,"linkType":13,"id":14},{"sys":9989},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":9991},{"url":473,"details":9992,"fileName":479,"contentType":480},{"size":475,"image":9993},{"width":477,"height":478},{"sys":9995,"fields":9998},{"id":9996,"createdAt":9997},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":9999,"slug":10000,"articleIntro":9999,"category":10001},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[10002],{"metadata":10003,"sys":10006,"fields":10013},{"tags":10004,"concepts":10005},[],[],{"space":10007,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10009,"publishedVersion":429,"revision":63,"contentType":10011,"locale":29},{"sys":10008},{"type":12,"linkType":13,"id":14},{"sys":10010},{"id":21,"type":12,"linkType":22},{"sys":10012},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10014,"metaTitle":439,"metaDescription":440,"mainTitle":10015,"subtitle":458,"heroImage":10030,"ctaButton":481,"ctaLink":482},[438],{"data":10016,"content":10017,"nodeType":75},{},[10018,10024],{"data":10019,"content":10020,"nodeType":451},{},[10021],{"data":10022,"marks":10023,"value":450,"nodeType":83},{},[],{"data":10025,"content":10026,"nodeType":88},{},[10027],{"data":10028,"marks":10029,"value":107,"nodeType":83},{},[],{"metadata":10031,"sys":10034,"fields":10039},{"tags":10032,"concepts":10033},[],[],{"space":10035,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10037,"publishedVersion":63,"revision":45,"locale":29},{"sys":10036},{"type":12,"linkType":13,"id":14},{"sys":10038},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10040},{"url":473,"details":10041,"fileName":479,"contentType":480},{"size":475,"image":10042},{"width":477,"height":478},{"sys":10044,"fields":10047},{"id":10045,"createdAt":10046},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":10048,"slug":10049,"articleIntro":10048,"category":10050},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[10051],{"metadata":10052,"sys":10055,"fields":10062},{"tags":10053,"concepts":10054},[],[],{"space":10056,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10058,"publishedVersion":429,"revision":63,"contentType":10060,"locale":29},{"sys":10057},{"type":12,"linkType":13,"id":14},{"sys":10059},{"id":21,"type":12,"linkType":22},{"sys":10061},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10063,"metaTitle":439,"metaDescription":440,"mainTitle":10064,"subtitle":458,"heroImage":10079,"ctaButton":481,"ctaLink":482},[438],{"data":10065,"content":10066,"nodeType":75},{},[10067,10073],{"data":10068,"content":10069,"nodeType":451},{},[10070],{"data":10071,"marks":10072,"value":450,"nodeType":83},{},[],{"data":10074,"content":10075,"nodeType":88},{},[10076],{"data":10077,"marks":10078,"value":107,"nodeType":83},{},[],{"metadata":10080,"sys":10083,"fields":10088},{"tags":10081,"concepts":10082},[],[],{"space":10084,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10086,"publishedVersion":63,"revision":45,"locale":29},{"sys":10085},{"type":12,"linkType":13,"id":14},{"sys":10087},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10089},{"url":473,"details":10090,"fileName":479,"contentType":480},{"size":475,"image":10091},{"width":477,"height":478},{"sys":10093,"fields":10096},{"id":10094,"createdAt":10095},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":10097,"slug":10098,"articleIntro":10097,"category":10099},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[10100],{"metadata":10101,"sys":10104,"fields":10111},{"tags":10102,"concepts":10103},[],[],{"space":10105,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10107,"publishedVersion":429,"revision":63,"contentType":10109,"locale":29},{"sys":10106},{"type":12,"linkType":13,"id":14},{"sys":10108},{"id":21,"type":12,"linkType":22},{"sys":10110},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10112,"metaTitle":439,"metaDescription":440,"mainTitle":10113,"subtitle":458,"heroImage":10128,"ctaButton":481,"ctaLink":482},[438],{"data":10114,"content":10115,"nodeType":75},{},[10116,10122],{"data":10117,"content":10118,"nodeType":451},{},[10119],{"data":10120,"marks":10121,"value":450,"nodeType":83},{},[],{"data":10123,"content":10124,"nodeType":88},{},[10125],{"data":10126,"marks":10127,"value":107,"nodeType":83},{},[],{"metadata":10129,"sys":10132,"fields":10137},{"tags":10130,"concepts":10131},[],[],{"space":10133,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10135,"publishedVersion":63,"revision":45,"locale":29},{"sys":10134},{"type":12,"linkType":13,"id":14},{"sys":10136},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10138},{"url":473,"details":10139,"fileName":479,"contentType":480},{"size":475,"image":10140},{"width":477,"height":478},{"sys":10142,"fields":10145},{"id":10143,"createdAt":10144},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":10146,"slug":10147,"articleIntro":-1,"category":10148},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[10149],{"metadata":10150,"sys":10153,"fields":10160},{"tags":10151,"concepts":10152},[],[],{"space":10154,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10156,"publishedVersion":429,"revision":63,"contentType":10158,"locale":29},{"sys":10155},{"type":12,"linkType":13,"id":14},{"sys":10157},{"id":21,"type":12,"linkType":22},{"sys":10159},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10161,"metaTitle":439,"metaDescription":440,"mainTitle":10162,"subtitle":458,"heroImage":10177,"ctaButton":481,"ctaLink":482},[438],{"data":10163,"content":10164,"nodeType":75},{},[10165,10171],{"data":10166,"content":10167,"nodeType":451},{},[10168],{"data":10169,"marks":10170,"value":450,"nodeType":83},{},[],{"data":10172,"content":10173,"nodeType":88},{},[10174],{"data":10175,"marks":10176,"value":107,"nodeType":83},{},[],{"metadata":10178,"sys":10181,"fields":10186},{"tags":10179,"concepts":10180},[],[],{"space":10182,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10184,"publishedVersion":63,"revision":45,"locale":29},{"sys":10183},{"type":12,"linkType":13,"id":14},{"sys":10185},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10187},{"url":473,"details":10188,"fileName":479,"contentType":480},{"size":475,"image":10189},{"width":477,"height":478},{"sys":10191,"fields":10194},{"id":10192,"createdAt":10193},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":10195,"slug":10196,"articleIntro":10195,"category":10197},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[10198],{"metadata":10199,"sys":10202,"fields":10209},{"tags":10200,"concepts":10201},[],[],{"space":10203,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10205,"publishedVersion":429,"revision":63,"contentType":10207,"locale":29},{"sys":10204},{"type":12,"linkType":13,"id":14},{"sys":10206},{"id":21,"type":12,"linkType":22},{"sys":10208},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10210,"metaTitle":439,"metaDescription":440,"mainTitle":10211,"subtitle":458,"heroImage":10226,"ctaButton":481,"ctaLink":482},[438],{"data":10212,"content":10213,"nodeType":75},{},[10214,10220],{"data":10215,"content":10216,"nodeType":451},{},[10217],{"data":10218,"marks":10219,"value":450,"nodeType":83},{},[],{"data":10221,"content":10222,"nodeType":88},{},[10223],{"data":10224,"marks":10225,"value":107,"nodeType":83},{},[],{"metadata":10227,"sys":10230,"fields":10235},{"tags":10228,"concepts":10229},[],[],{"space":10231,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10233,"publishedVersion":63,"revision":45,"locale":29},{"sys":10232},{"type":12,"linkType":13,"id":14},{"sys":10234},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10236},{"url":473,"details":10237,"fileName":479,"contentType":480},{"size":475,"image":10238},{"width":477,"height":478},{"sys":10240,"fields":10243},{"id":10241,"createdAt":10242},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":10244,"slug":10245,"articleIntro":-1,"category":10246},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[10247],{"metadata":10248,"sys":10251,"fields":10258},{"tags":10249,"concepts":10250},[],[],{"space":10252,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10254,"publishedVersion":429,"revision":63,"contentType":10256,"locale":29},{"sys":10253},{"type":12,"linkType":13,"id":14},{"sys":10255},{"id":21,"type":12,"linkType":22},{"sys":10257},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10259,"metaTitle":439,"metaDescription":440,"mainTitle":10260,"subtitle":458,"heroImage":10275,"ctaButton":481,"ctaLink":482},[438],{"data":10261,"content":10262,"nodeType":75},{},[10263,10269],{"data":10264,"content":10265,"nodeType":451},{},[10266],{"data":10267,"marks":10268,"value":450,"nodeType":83},{},[],{"data":10270,"content":10271,"nodeType":88},{},[10272],{"data":10273,"marks":10274,"value":107,"nodeType":83},{},[],{"metadata":10276,"sys":10279,"fields":10284},{"tags":10277,"concepts":10278},[],[],{"space":10280,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10282,"publishedVersion":63,"revision":45,"locale":29},{"sys":10281},{"type":12,"linkType":13,"id":14},{"sys":10283},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10285},{"url":473,"details":10286,"fileName":479,"contentType":480},{"size":475,"image":10287},{"width":477,"height":478},{"sys":10289,"fields":10292},{"id":10290,"createdAt":10291},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":10293,"slug":10294,"articleIntro":10293,"category":10295},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[10296],{"metadata":10297,"sys":10300,"fields":10307},{"tags":10298,"concepts":10299},[],[],{"space":10301,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10303,"publishedVersion":429,"revision":63,"contentType":10305,"locale":29},{"sys":10302},{"type":12,"linkType":13,"id":14},{"sys":10304},{"id":21,"type":12,"linkType":22},{"sys":10306},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10308,"metaTitle":439,"metaDescription":440,"mainTitle":10309,"subtitle":458,"heroImage":10324,"ctaButton":481,"ctaLink":482},[438],{"data":10310,"content":10311,"nodeType":75},{},[10312,10318],{"data":10313,"content":10314,"nodeType":451},{},[10315],{"data":10316,"marks":10317,"value":450,"nodeType":83},{},[],{"data":10319,"content":10320,"nodeType":88},{},[10321],{"data":10322,"marks":10323,"value":107,"nodeType":83},{},[],{"metadata":10325,"sys":10328,"fields":10333},{"tags":10326,"concepts":10327},[],[],{"space":10329,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10331,"publishedVersion":63,"revision":45,"locale":29},{"sys":10330},{"type":12,"linkType":13,"id":14},{"sys":10332},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10334},{"url":473,"details":10335,"fileName":479,"contentType":480},{"size":475,"image":10336},{"width":477,"height":478},{"sys":10338,"fields":10341},{"id":10339,"createdAt":10340},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":10342,"slug":10343,"articleIntro":10342,"category":10344},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[10345],{"metadata":10346,"sys":10349,"fields":10356},{"tags":10347,"concepts":10348},[],[],{"space":10350,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10352,"publishedVersion":429,"revision":63,"contentType":10354,"locale":29},{"sys":10351},{"type":12,"linkType":13,"id":14},{"sys":10353},{"id":21,"type":12,"linkType":22},{"sys":10355},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10357,"metaTitle":439,"metaDescription":440,"mainTitle":10358,"subtitle":458,"heroImage":10373,"ctaButton":481,"ctaLink":482},[438],{"data":10359,"content":10360,"nodeType":75},{},[10361,10367],{"data":10362,"content":10363,"nodeType":451},{},[10364],{"data":10365,"marks":10366,"value":450,"nodeType":83},{},[],{"data":10368,"content":10369,"nodeType":88},{},[10370],{"data":10371,"marks":10372,"value":107,"nodeType":83},{},[],{"metadata":10374,"sys":10377,"fields":10382},{"tags":10375,"concepts":10376},[],[],{"space":10378,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10380,"publishedVersion":63,"revision":45,"locale":29},{"sys":10379},{"type":12,"linkType":13,"id":14},{"sys":10381},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10383},{"url":473,"details":10384,"fileName":479,"contentType":480},{"size":475,"image":10385},{"width":477,"height":478},{"sys":10387,"fields":10390},{"id":10388,"createdAt":10389},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":10391,"slug":10392,"articleIntro":10391,"category":10393},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[10394],{"metadata":10395,"sys":10398,"fields":10405},{"tags":10396,"concepts":10397},[],[],{"space":10399,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10401,"publishedVersion":429,"revision":63,"contentType":10403,"locale":29},{"sys":10400},{"type":12,"linkType":13,"id":14},{"sys":10402},{"id":21,"type":12,"linkType":22},{"sys":10404},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10406,"metaTitle":439,"metaDescription":440,"mainTitle":10407,"subtitle":458,"heroImage":10422,"ctaButton":481,"ctaLink":482},[438],{"data":10408,"content":10409,"nodeType":75},{},[10410,10416],{"data":10411,"content":10412,"nodeType":451},{},[10413],{"data":10414,"marks":10415,"value":450,"nodeType":83},{},[],{"data":10417,"content":10418,"nodeType":88},{},[10419],{"data":10420,"marks":10421,"value":107,"nodeType":83},{},[],{"metadata":10423,"sys":10426,"fields":10431},{"tags":10424,"concepts":10425},[],[],{"space":10427,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10429,"publishedVersion":63,"revision":45,"locale":29},{"sys":10428},{"type":12,"linkType":13,"id":14},{"sys":10430},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10432},{"url":473,"details":10433,"fileName":479,"contentType":480},{"size":475,"image":10434},{"width":477,"height":478},{"sys":10436,"fields":10439},{"id":10437,"createdAt":10438},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":10440,"slug":10441,"articleIntro":10440,"category":10442},"Compte 2184 - Mobilier","compte-2184-mobilier",[10443],{"metadata":10444,"sys":10447,"fields":10454},{"tags":10445,"concepts":10446},[],[],{"space":10448,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10450,"publishedVersion":429,"revision":63,"contentType":10452,"locale":29},{"sys":10449},{"type":12,"linkType":13,"id":14},{"sys":10451},{"id":21,"type":12,"linkType":22},{"sys":10453},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10455,"metaTitle":439,"metaDescription":440,"mainTitle":10456,"subtitle":458,"heroImage":10471,"ctaButton":481,"ctaLink":482},[438],{"data":10457,"content":10458,"nodeType":75},{},[10459,10465],{"data":10460,"content":10461,"nodeType":451},{},[10462],{"data":10463,"marks":10464,"value":450,"nodeType":83},{},[],{"data":10466,"content":10467,"nodeType":88},{},[10468],{"data":10469,"marks":10470,"value":107,"nodeType":83},{},[],{"metadata":10472,"sys":10475,"fields":10480},{"tags":10473,"concepts":10474},[],[],{"space":10476,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10478,"publishedVersion":63,"revision":45,"locale":29},{"sys":10477},{"type":12,"linkType":13,"id":14},{"sys":10479},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10481},{"url":473,"details":10482,"fileName":479,"contentType":480},{"size":475,"image":10483},{"width":477,"height":478},{"sys":10485,"fields":10488},{"id":10486,"createdAt":10487},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":10489,"slug":10490,"articleIntro":10489,"category":10491},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[10492],{"metadata":10493,"sys":10496,"fields":10503},{"tags":10494,"concepts":10495},[],[],{"space":10497,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10499,"publishedVersion":429,"revision":63,"contentType":10501,"locale":29},{"sys":10498},{"type":12,"linkType":13,"id":14},{"sys":10500},{"id":21,"type":12,"linkType":22},{"sys":10502},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10504,"metaTitle":439,"metaDescription":440,"mainTitle":10505,"subtitle":458,"heroImage":10520,"ctaButton":481,"ctaLink":482},[438],{"data":10506,"content":10507,"nodeType":75},{},[10508,10514],{"data":10509,"content":10510,"nodeType":451},{},[10511],{"data":10512,"marks":10513,"value":450,"nodeType":83},{},[],{"data":10515,"content":10516,"nodeType":88},{},[10517],{"data":10518,"marks":10519,"value":107,"nodeType":83},{},[],{"metadata":10521,"sys":10524,"fields":10529},{"tags":10522,"concepts":10523},[],[],{"space":10525,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10527,"publishedVersion":63,"revision":45,"locale":29},{"sys":10526},{"type":12,"linkType":13,"id":14},{"sys":10528},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10530},{"url":473,"details":10531,"fileName":479,"contentType":480},{"size":475,"image":10532},{"width":477,"height":478},{"sys":10534,"fields":10537},{"id":10535,"createdAt":10536},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":10538,"slug":10539,"articleIntro":10538,"category":10540},"Compte 326 - Emballages","compte-326-emballages",[10541],{"metadata":10542,"sys":10545,"fields":10552},{"tags":10543,"concepts":10544},[],[],{"space":10546,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10548,"publishedVersion":429,"revision":63,"contentType":10550,"locale":29},{"sys":10547},{"type":12,"linkType":13,"id":14},{"sys":10549},{"id":21,"type":12,"linkType":22},{"sys":10551},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10553,"metaTitle":439,"metaDescription":440,"mainTitle":10554,"subtitle":458,"heroImage":10569,"ctaButton":481,"ctaLink":482},[438],{"data":10555,"content":10556,"nodeType":75},{},[10557,10563],{"data":10558,"content":10559,"nodeType":451},{},[10560],{"data":10561,"marks":10562,"value":450,"nodeType":83},{},[],{"data":10564,"content":10565,"nodeType":88},{},[10566],{"data":10567,"marks":10568,"value":107,"nodeType":83},{},[],{"metadata":10570,"sys":10573,"fields":10578},{"tags":10571,"concepts":10572},[],[],{"space":10574,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10576,"publishedVersion":63,"revision":45,"locale":29},{"sys":10575},{"type":12,"linkType":13,"id":14},{"sys":10577},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10579},{"url":473,"details":10580,"fileName":479,"contentType":480},{"size":475,"image":10581},{"width":477,"height":478},{"sys":10583,"fields":10585},{"id":10584,"createdAt":536},"7GH5W3gIeo0kaxv4wDjiev",{"title":10586,"slug":10587,"articleIntro":10586,"category":10588},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[10589],{"metadata":10590,"sys":10593,"fields":10600},{"tags":10591,"concepts":10592},[],[],{"space":10594,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10596,"publishedVersion":429,"revision":63,"contentType":10598,"locale":29},{"sys":10595},{"type":12,"linkType":13,"id":14},{"sys":10597},{"id":21,"type":12,"linkType":22},{"sys":10599},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10601,"metaTitle":439,"metaDescription":440,"mainTitle":10602,"subtitle":458,"heroImage":10617,"ctaButton":481,"ctaLink":482},[438],{"data":10603,"content":10604,"nodeType":75},{},[10605,10611],{"data":10606,"content":10607,"nodeType":451},{},[10608],{"data":10609,"marks":10610,"value":450,"nodeType":83},{},[],{"data":10612,"content":10613,"nodeType":88},{},[10614],{"data":10615,"marks":10616,"value":107,"nodeType":83},{},[],{"metadata":10618,"sys":10621,"fields":10626},{"tags":10619,"concepts":10620},[],[],{"space":10622,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10624,"publishedVersion":63,"revision":45,"locale":29},{"sys":10623},{"type":12,"linkType":13,"id":14},{"sys":10625},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10627},{"url":473,"details":10628,"fileName":479,"contentType":480},{"size":475,"image":10629},{"width":477,"height":478},{"sys":10631,"fields":10634},{"id":10632,"createdAt":10633},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":10635,"slug":10636,"articleIntro":-1,"category":10637},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[10638],{"metadata":10639,"sys":10642,"fields":10649},{"tags":10640,"concepts":10641},[],[],{"space":10643,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10645,"publishedVersion":429,"revision":63,"contentType":10647,"locale":29},{"sys":10644},{"type":12,"linkType":13,"id":14},{"sys":10646},{"id":21,"type":12,"linkType":22},{"sys":10648},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10650,"metaTitle":439,"metaDescription":440,"mainTitle":10651,"subtitle":458,"heroImage":10666,"ctaButton":481,"ctaLink":482},[438],{"data":10652,"content":10653,"nodeType":75},{},[10654,10660],{"data":10655,"content":10656,"nodeType":451},{},[10657],{"data":10658,"marks":10659,"value":450,"nodeType":83},{},[],{"data":10661,"content":10662,"nodeType":88},{},[10663],{"data":10664,"marks":10665,"value":107,"nodeType":83},{},[],{"metadata":10667,"sys":10670,"fields":10675},{"tags":10668,"concepts":10669},[],[],{"space":10671,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10673,"publishedVersion":63,"revision":45,"locale":29},{"sys":10672},{"type":12,"linkType":13,"id":14},{"sys":10674},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10676},{"url":473,"details":10677,"fileName":479,"contentType":480},{"size":475,"image":10678},{"width":477,"height":478},{"sys":10680,"fields":10683},{"id":10681,"createdAt":10682},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":10684,"slug":10685,"articleIntro":-1,"category":10686},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[10687],{"metadata":10688,"sys":10691,"fields":10698},{"tags":10689,"concepts":10690},[],[],{"space":10692,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10694,"publishedVersion":429,"revision":63,"contentType":10696,"locale":29},{"sys":10693},{"type":12,"linkType":13,"id":14},{"sys":10695},{"id":21,"type":12,"linkType":22},{"sys":10697},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10699,"metaTitle":439,"metaDescription":440,"mainTitle":10700,"subtitle":458,"heroImage":10715,"ctaButton":481,"ctaLink":482},[438],{"data":10701,"content":10702,"nodeType":75},{},[10703,10709],{"data":10704,"content":10705,"nodeType":451},{},[10706],{"data":10707,"marks":10708,"value":450,"nodeType":83},{},[],{"data":10710,"content":10711,"nodeType":88},{},[10712],{"data":10713,"marks":10714,"value":107,"nodeType":83},{},[],{"metadata":10716,"sys":10719,"fields":10724},{"tags":10717,"concepts":10718},[],[],{"space":10720,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10722,"publishedVersion":63,"revision":45,"locale":29},{"sys":10721},{"type":12,"linkType":13,"id":14},{"sys":10723},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10725},{"url":473,"details":10726,"fileName":479,"contentType":480},{"size":475,"image":10727},{"width":477,"height":478},{"sys":10729,"fields":10732},{"id":10730,"createdAt":10731},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":10733,"slug":10734,"articleIntro":10733,"category":10735},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[10736],{"metadata":10737,"sys":10740,"fields":10747},{"tags":10738,"concepts":10739},[],[],{"space":10741,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10743,"publishedVersion":429,"revision":63,"contentType":10745,"locale":29},{"sys":10742},{"type":12,"linkType":13,"id":14},{"sys":10744},{"id":21,"type":12,"linkType":22},{"sys":10746},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10748,"metaTitle":439,"metaDescription":440,"mainTitle":10749,"subtitle":458,"heroImage":10764,"ctaButton":481,"ctaLink":482},[438],{"data":10750,"content":10751,"nodeType":75},{},[10752,10758],{"data":10753,"content":10754,"nodeType":451},{},[10755],{"data":10756,"marks":10757,"value":450,"nodeType":83},{},[],{"data":10759,"content":10760,"nodeType":88},{},[10761],{"data":10762,"marks":10763,"value":107,"nodeType":83},{},[],{"metadata":10765,"sys":10768,"fields":10773},{"tags":10766,"concepts":10767},[],[],{"space":10769,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10771,"publishedVersion":63,"revision":45,"locale":29},{"sys":10770},{"type":12,"linkType":13,"id":14},{"sys":10772},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10774},{"url":473,"details":10775,"fileName":479,"contentType":480},{"size":475,"image":10776},{"width":477,"height":478},{"sys":10778,"fields":10781},{"id":10779,"createdAt":10780},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":10782,"slug":10783,"articleIntro":10782,"category":10784},"Compte 503 - Actions","compte-503-actions",[10785],{"metadata":10786,"sys":10789,"fields":10796},{"tags":10787,"concepts":10788},[],[],{"space":10790,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10792,"publishedVersion":429,"revision":63,"contentType":10794,"locale":29},{"sys":10791},{"type":12,"linkType":13,"id":14},{"sys":10793},{"id":21,"type":12,"linkType":22},{"sys":10795},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10797,"metaTitle":439,"metaDescription":440,"mainTitle":10798,"subtitle":458,"heroImage":10813,"ctaButton":481,"ctaLink":482},[438],{"data":10799,"content":10800,"nodeType":75},{},[10801,10807],{"data":10802,"content":10803,"nodeType":451},{},[10804],{"data":10805,"marks":10806,"value":450,"nodeType":83},{},[],{"data":10808,"content":10809,"nodeType":88},{},[10810],{"data":10811,"marks":10812,"value":107,"nodeType":83},{},[],{"metadata":10814,"sys":10817,"fields":10822},{"tags":10815,"concepts":10816},[],[],{"space":10818,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10820,"publishedVersion":63,"revision":45,"locale":29},{"sys":10819},{"type":12,"linkType":13,"id":14},{"sys":10821},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10823},{"url":473,"details":10824,"fileName":479,"contentType":480},{"size":475,"image":10825},{"width":477,"height":478},{"sys":10827,"fields":10830},{"id":10828,"createdAt":10829},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":10831,"slug":10832,"articleIntro":10831,"category":10833},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[10834],{"metadata":10835,"sys":10838,"fields":10845},{"tags":10836,"concepts":10837},[],[],{"space":10839,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10841,"publishedVersion":429,"revision":63,"contentType":10843,"locale":29},{"sys":10840},{"type":12,"linkType":13,"id":14},{"sys":10842},{"id":21,"type":12,"linkType":22},{"sys":10844},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10846,"metaTitle":439,"metaDescription":440,"mainTitle":10847,"subtitle":458,"heroImage":10862,"ctaButton":481,"ctaLink":482},[438],{"data":10848,"content":10849,"nodeType":75},{},[10850,10856],{"data":10851,"content":10852,"nodeType":451},{},[10853],{"data":10854,"marks":10855,"value":450,"nodeType":83},{},[],{"data":10857,"content":10858,"nodeType":88},{},[10859],{"data":10860,"marks":10861,"value":107,"nodeType":83},{},[],{"metadata":10863,"sys":10866,"fields":10871},{"tags":10864,"concepts":10865},[],[],{"space":10867,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10869,"publishedVersion":63,"revision":45,"locale":29},{"sys":10868},{"type":12,"linkType":13,"id":14},{"sys":10870},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10872},{"url":473,"details":10873,"fileName":479,"contentType":480},{"size":475,"image":10874},{"width":477,"height":478},{"sys":10876,"fields":10879},{"id":10877,"createdAt":10878},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":10880,"slug":10881,"articleIntro":10880,"category":10882},"Compte 101 - Capital","compte-101-capital",[10883],{"metadata":10884,"sys":10887,"fields":10894},{"tags":10885,"concepts":10886},[],[],{"space":10888,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10890,"publishedVersion":429,"revision":63,"contentType":10892,"locale":29},{"sys":10889},{"type":12,"linkType":13,"id":14},{"sys":10891},{"id":21,"type":12,"linkType":22},{"sys":10893},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10895,"metaTitle":439,"metaDescription":440,"mainTitle":10896,"subtitle":458,"heroImage":10911,"ctaButton":481,"ctaLink":482},[438],{"data":10897,"content":10898,"nodeType":75},{},[10899,10905],{"data":10900,"content":10901,"nodeType":451},{},[10902],{"data":10903,"marks":10904,"value":450,"nodeType":83},{},[],{"data":10906,"content":10907,"nodeType":88},{},[10908],{"data":10909,"marks":10910,"value":107,"nodeType":83},{},[],{"metadata":10912,"sys":10915,"fields":10920},{"tags":10913,"concepts":10914},[],[],{"space":10916,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10918,"publishedVersion":63,"revision":45,"locale":29},{"sys":10917},{"type":12,"linkType":13,"id":14},{"sys":10919},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10921},{"url":473,"details":10922,"fileName":479,"contentType":480},{"size":475,"image":10923},{"width":477,"height":478},{"sys":10925,"fields":10928},{"id":10926,"createdAt":10927},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":10929,"slug":10930,"articleIntro":10929,"category":10931},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[10932],{"metadata":10933,"sys":10936,"fields":10943},{"tags":10934,"concepts":10935},[],[],{"space":10937,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10939,"publishedVersion":429,"revision":63,"contentType":10941,"locale":29},{"sys":10938},{"type":12,"linkType":13,"id":14},{"sys":10940},{"id":21,"type":12,"linkType":22},{"sys":10942},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10944,"metaTitle":439,"metaDescription":440,"mainTitle":10945,"subtitle":458,"heroImage":10960,"ctaButton":481,"ctaLink":482},[438],{"data":10946,"content":10947,"nodeType":75},{},[10948,10954],{"data":10949,"content":10950,"nodeType":451},{},[10951],{"data":10952,"marks":10953,"value":450,"nodeType":83},{},[],{"data":10955,"content":10956,"nodeType":88},{},[10957],{"data":10958,"marks":10959,"value":107,"nodeType":83},{},[],{"metadata":10961,"sys":10964,"fields":10969},{"tags":10962,"concepts":10963},[],[],{"space":10965,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":10967,"publishedVersion":63,"revision":45,"locale":29},{"sys":10966},{"type":12,"linkType":13,"id":14},{"sys":10968},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":10970},{"url":473,"details":10971,"fileName":479,"contentType":480},{"size":475,"image":10972},{"width":477,"height":478},{"sys":10974,"fields":10977},{"id":10975,"createdAt":10976},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":10978,"slug":10979,"articleIntro":10978,"category":10980},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[10981],{"metadata":10982,"sys":10985,"fields":10992},{"tags":10983,"concepts":10984},[],[],{"space":10986,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":10988,"publishedVersion":429,"revision":63,"contentType":10990,"locale":29},{"sys":10987},{"type":12,"linkType":13,"id":14},{"sys":10989},{"id":21,"type":12,"linkType":22},{"sys":10991},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":10993,"metaTitle":439,"metaDescription":440,"mainTitle":10994,"subtitle":458,"heroImage":11009,"ctaButton":481,"ctaLink":482},[438],{"data":10995,"content":10996,"nodeType":75},{},[10997,11003],{"data":10998,"content":10999,"nodeType":451},{},[11000],{"data":11001,"marks":11002,"value":450,"nodeType":83},{},[],{"data":11004,"content":11005,"nodeType":88},{},[11006],{"data":11007,"marks":11008,"value":107,"nodeType":83},{},[],{"metadata":11010,"sys":11013,"fields":11018},{"tags":11011,"concepts":11012},[],[],{"space":11014,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11016,"publishedVersion":63,"revision":45,"locale":29},{"sys":11015},{"type":12,"linkType":13,"id":14},{"sys":11017},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11019},{"url":473,"details":11020,"fileName":479,"contentType":480},{"size":475,"image":11021},{"width":477,"height":478},{"sys":11023,"fields":11026},{"id":11024,"createdAt":11025},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":11027,"slug":11028,"articleIntro":11027,"category":11029},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[11030],{"metadata":11031,"sys":11034,"fields":11041},{"tags":11032,"concepts":11033},[],[],{"space":11035,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11037,"publishedVersion":429,"revision":63,"contentType":11039,"locale":29},{"sys":11036},{"type":12,"linkType":13,"id":14},{"sys":11038},{"id":21,"type":12,"linkType":22},{"sys":11040},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11042,"metaTitle":439,"metaDescription":440,"mainTitle":11043,"subtitle":458,"heroImage":11058,"ctaButton":481,"ctaLink":482},[438],{"data":11044,"content":11045,"nodeType":75},{},[11046,11052],{"data":11047,"content":11048,"nodeType":451},{},[11049],{"data":11050,"marks":11051,"value":450,"nodeType":83},{},[],{"data":11053,"content":11054,"nodeType":88},{},[11055],{"data":11056,"marks":11057,"value":107,"nodeType":83},{},[],{"metadata":11059,"sys":11062,"fields":11067},{"tags":11060,"concepts":11061},[],[],{"space":11063,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11065,"publishedVersion":63,"revision":45,"locale":29},{"sys":11064},{"type":12,"linkType":13,"id":14},{"sys":11066},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11068},{"url":473,"details":11069,"fileName":479,"contentType":480},{"size":475,"image":11070},{"width":477,"height":478},{"sys":11072,"fields":11075},{"id":11073,"createdAt":11074},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":11076,"slug":11077,"articleIntro":11076,"category":11078},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[11079],{"metadata":11080,"sys":11083,"fields":11090},{"tags":11081,"concepts":11082},[],[],{"space":11084,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11086,"publishedVersion":429,"revision":63,"contentType":11088,"locale":29},{"sys":11085},{"type":12,"linkType":13,"id":14},{"sys":11087},{"id":21,"type":12,"linkType":22},{"sys":11089},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11091,"metaTitle":439,"metaDescription":440,"mainTitle":11092,"subtitle":458,"heroImage":11107,"ctaButton":481,"ctaLink":482},[438],{"data":11093,"content":11094,"nodeType":75},{},[11095,11101],{"data":11096,"content":11097,"nodeType":451},{},[11098],{"data":11099,"marks":11100,"value":450,"nodeType":83},{},[],{"data":11102,"content":11103,"nodeType":88},{},[11104],{"data":11105,"marks":11106,"value":107,"nodeType":83},{},[],{"metadata":11108,"sys":11111,"fields":11116},{"tags":11109,"concepts":11110},[],[],{"space":11112,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11114,"publishedVersion":63,"revision":45,"locale":29},{"sys":11113},{"type":12,"linkType":13,"id":14},{"sys":11115},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11117},{"url":473,"details":11118,"fileName":479,"contentType":480},{"size":475,"image":11119},{"width":477,"height":478},{"sys":11121,"fields":11124},{"id":11122,"createdAt":11123},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":11125,"slug":11126,"articleIntro":-1,"category":11127},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[11128],{"metadata":11129,"sys":11132,"fields":11139},{"tags":11130,"concepts":11131},[],[],{"space":11133,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11135,"publishedVersion":429,"revision":63,"contentType":11137,"locale":29},{"sys":11134},{"type":12,"linkType":13,"id":14},{"sys":11136},{"id":21,"type":12,"linkType":22},{"sys":11138},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11140,"metaTitle":439,"metaDescription":440,"mainTitle":11141,"subtitle":458,"heroImage":11156,"ctaButton":481,"ctaLink":482},[438],{"data":11142,"content":11143,"nodeType":75},{},[11144,11150],{"data":11145,"content":11146,"nodeType":451},{},[11147],{"data":11148,"marks":11149,"value":450,"nodeType":83},{},[],{"data":11151,"content":11152,"nodeType":88},{},[11153],{"data":11154,"marks":11155,"value":107,"nodeType":83},{},[],{"metadata":11157,"sys":11160,"fields":11165},{"tags":11158,"concepts":11159},[],[],{"space":11161,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11163,"publishedVersion":63,"revision":45,"locale":29},{"sys":11162},{"type":12,"linkType":13,"id":14},{"sys":11164},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11166},{"url":473,"details":11167,"fileName":479,"contentType":480},{"size":475,"image":11168},{"width":477,"height":478},{"sys":11170,"fields":11173},{"id":11171,"createdAt":11172},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":11174,"slug":11175,"articleIntro":-1,"category":11176},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[11177],{"metadata":11178,"sys":11181,"fields":11188},{"tags":11179,"concepts":11180},[],[],{"space":11182,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11184,"publishedVersion":429,"revision":63,"contentType":11186,"locale":29},{"sys":11183},{"type":12,"linkType":13,"id":14},{"sys":11185},{"id":21,"type":12,"linkType":22},{"sys":11187},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11189,"metaTitle":439,"metaDescription":440,"mainTitle":11190,"subtitle":458,"heroImage":11205,"ctaButton":481,"ctaLink":482},[438],{"data":11191,"content":11192,"nodeType":75},{},[11193,11199],{"data":11194,"content":11195,"nodeType":451},{},[11196],{"data":11197,"marks":11198,"value":450,"nodeType":83},{},[],{"data":11200,"content":11201,"nodeType":88},{},[11202],{"data":11203,"marks":11204,"value":107,"nodeType":83},{},[],{"metadata":11206,"sys":11209,"fields":11214},{"tags":11207,"concepts":11208},[],[],{"space":11210,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11212,"publishedVersion":63,"revision":45,"locale":29},{"sys":11211},{"type":12,"linkType":13,"id":14},{"sys":11213},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11215},{"url":473,"details":11216,"fileName":479,"contentType":480},{"size":475,"image":11217},{"width":477,"height":478},{"sys":11219,"fields":11221},{"id":11220,"createdAt":7498},"1gL1TVBdSVq2maqsnWjSUW",{"title":11222,"slug":11223,"articleIntro":-1,"category":11224},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[11225],{"metadata":11226,"sys":11229,"fields":11236},{"tags":11227,"concepts":11228},[],[],{"space":11230,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11232,"publishedVersion":429,"revision":63,"contentType":11234,"locale":29},{"sys":11231},{"type":12,"linkType":13,"id":14},{"sys":11233},{"id":21,"type":12,"linkType":22},{"sys":11235},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11237,"metaTitle":439,"metaDescription":440,"mainTitle":11238,"subtitle":458,"heroImage":11253,"ctaButton":481,"ctaLink":482},[438],{"data":11239,"content":11240,"nodeType":75},{},[11241,11247],{"data":11242,"content":11243,"nodeType":451},{},[11244],{"data":11245,"marks":11246,"value":450,"nodeType":83},{},[],{"data":11248,"content":11249,"nodeType":88},{},[11250],{"data":11251,"marks":11252,"value":107,"nodeType":83},{},[],{"metadata":11254,"sys":11257,"fields":11262},{"tags":11255,"concepts":11256},[],[],{"space":11258,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11260,"publishedVersion":63,"revision":45,"locale":29},{"sys":11259},{"type":12,"linkType":13,"id":14},{"sys":11261},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11263},{"url":473,"details":11264,"fileName":479,"contentType":480},{"size":475,"image":11265},{"width":477,"height":478},{"sys":11267,"fields":11270},{"id":11268,"createdAt":11269},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":11271,"slug":11272,"articleIntro":-1,"category":11273},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[11274],{"metadata":11275,"sys":11278,"fields":11285},{"tags":11276,"concepts":11277},[],[],{"space":11279,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11281,"publishedVersion":429,"revision":63,"contentType":11283,"locale":29},{"sys":11280},{"type":12,"linkType":13,"id":14},{"sys":11282},{"id":21,"type":12,"linkType":22},{"sys":11284},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11286,"metaTitle":439,"metaDescription":440,"mainTitle":11287,"subtitle":458,"heroImage":11302,"ctaButton":481,"ctaLink":482},[438],{"data":11288,"content":11289,"nodeType":75},{},[11290,11296],{"data":11291,"content":11292,"nodeType":451},{},[11293],{"data":11294,"marks":11295,"value":450,"nodeType":83},{},[],{"data":11297,"content":11298,"nodeType":88},{},[11299],{"data":11300,"marks":11301,"value":107,"nodeType":83},{},[],{"metadata":11303,"sys":11306,"fields":11311},{"tags":11304,"concepts":11305},[],[],{"space":11307,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11309,"publishedVersion":63,"revision":45,"locale":29},{"sys":11308},{"type":12,"linkType":13,"id":14},{"sys":11310},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11312},{"url":473,"details":11313,"fileName":479,"contentType":480},{"size":475,"image":11314},{"width":477,"height":478},{"sys":11316,"fields":11319},{"id":11317,"createdAt":11318},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":11320,"slug":11321,"articleIntro":11320,"category":11322},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[11323],{"metadata":11324,"sys":11327,"fields":11334},{"tags":11325,"concepts":11326},[],[],{"space":11328,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11330,"publishedVersion":429,"revision":63,"contentType":11332,"locale":29},{"sys":11329},{"type":12,"linkType":13,"id":14},{"sys":11331},{"id":21,"type":12,"linkType":22},{"sys":11333},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11335,"metaTitle":439,"metaDescription":440,"mainTitle":11336,"subtitle":458,"heroImage":11351,"ctaButton":481,"ctaLink":482},[438],{"data":11337,"content":11338,"nodeType":75},{},[11339,11345],{"data":11340,"content":11341,"nodeType":451},{},[11342],{"data":11343,"marks":11344,"value":450,"nodeType":83},{},[],{"data":11346,"content":11347,"nodeType":88},{},[11348],{"data":11349,"marks":11350,"value":107,"nodeType":83},{},[],{"metadata":11352,"sys":11355,"fields":11360},{"tags":11353,"concepts":11354},[],[],{"space":11356,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11358,"publishedVersion":63,"revision":45,"locale":29},{"sys":11357},{"type":12,"linkType":13,"id":14},{"sys":11359},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11361},{"url":473,"details":11362,"fileName":479,"contentType":480},{"size":475,"image":11363},{"width":477,"height":478},{"sys":11365,"fields":11368},{"id":11366,"createdAt":11367},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":11369,"slug":11370,"articleIntro":11369,"category":11371},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[11372],{"metadata":11373,"sys":11376,"fields":11383},{"tags":11374,"concepts":11375},[],[],{"space":11377,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11379,"publishedVersion":429,"revision":63,"contentType":11381,"locale":29},{"sys":11378},{"type":12,"linkType":13,"id":14},{"sys":11380},{"id":21,"type":12,"linkType":22},{"sys":11382},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11384,"metaTitle":439,"metaDescription":440,"mainTitle":11385,"subtitle":458,"heroImage":11400,"ctaButton":481,"ctaLink":482},[438],{"data":11386,"content":11387,"nodeType":75},{},[11388,11394],{"data":11389,"content":11390,"nodeType":451},{},[11391],{"data":11392,"marks":11393,"value":450,"nodeType":83},{},[],{"data":11395,"content":11396,"nodeType":88},{},[11397],{"data":11398,"marks":11399,"value":107,"nodeType":83},{},[],{"metadata":11401,"sys":11404,"fields":11409},{"tags":11402,"concepts":11403},[],[],{"space":11405,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11407,"publishedVersion":63,"revision":45,"locale":29},{"sys":11406},{"type":12,"linkType":13,"id":14},{"sys":11408},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11410},{"url":473,"details":11411,"fileName":479,"contentType":480},{"size":475,"image":11412},{"width":477,"height":478},{"sys":11414,"fields":11417},{"id":11415,"createdAt":11416},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":11418,"slug":11419,"articleIntro":11418,"category":11420},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[11421],{"metadata":11422,"sys":11425,"fields":11432},{"tags":11423,"concepts":11424},[],[],{"space":11426,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11428,"publishedVersion":429,"revision":63,"contentType":11430,"locale":29},{"sys":11427},{"type":12,"linkType":13,"id":14},{"sys":11429},{"id":21,"type":12,"linkType":22},{"sys":11431},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11433,"metaTitle":439,"metaDescription":440,"mainTitle":11434,"subtitle":458,"heroImage":11449,"ctaButton":481,"ctaLink":482},[438],{"data":11435,"content":11436,"nodeType":75},{},[11437,11443],{"data":11438,"content":11439,"nodeType":451},{},[11440],{"data":11441,"marks":11442,"value":450,"nodeType":83},{},[],{"data":11444,"content":11445,"nodeType":88},{},[11446],{"data":11447,"marks":11448,"value":107,"nodeType":83},{},[],{"metadata":11450,"sys":11453,"fields":11458},{"tags":11451,"concepts":11452},[],[],{"space":11454,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11456,"publishedVersion":63,"revision":45,"locale":29},{"sys":11455},{"type":12,"linkType":13,"id":14},{"sys":11457},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11459},{"url":473,"details":11460,"fileName":479,"contentType":480},{"size":475,"image":11461},{"width":477,"height":478},{"sys":11463,"fields":11466},{"id":11464,"createdAt":11465},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":11467,"slug":11468,"articleIntro":11467,"category":11469},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[11470],{"metadata":11471,"sys":11474,"fields":11481},{"tags":11472,"concepts":11473},[],[],{"space":11475,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11477,"publishedVersion":429,"revision":63,"contentType":11479,"locale":29},{"sys":11476},{"type":12,"linkType":13,"id":14},{"sys":11478},{"id":21,"type":12,"linkType":22},{"sys":11480},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11482,"metaTitle":439,"metaDescription":440,"mainTitle":11483,"subtitle":458,"heroImage":11498,"ctaButton":481,"ctaLink":482},[438],{"data":11484,"content":11485,"nodeType":75},{},[11486,11492],{"data":11487,"content":11488,"nodeType":451},{},[11489],{"data":11490,"marks":11491,"value":450,"nodeType":83},{},[],{"data":11493,"content":11494,"nodeType":88},{},[11495],{"data":11496,"marks":11497,"value":107,"nodeType":83},{},[],{"metadata":11499,"sys":11502,"fields":11507},{"tags":11500,"concepts":11501},[],[],{"space":11503,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11505,"publishedVersion":63,"revision":45,"locale":29},{"sys":11504},{"type":12,"linkType":13,"id":14},{"sys":11506},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11508},{"url":473,"details":11509,"fileName":479,"contentType":480},{"size":475,"image":11510},{"width":477,"height":478},{"sys":11512,"fields":11515},{"id":11513,"createdAt":11514},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":11516,"slug":11517,"articleIntro":-1,"category":11518},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[11519],{"metadata":11520,"sys":11523,"fields":11530},{"tags":11521,"concepts":11522},[],[],{"space":11524,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11526,"publishedVersion":429,"revision":63,"contentType":11528,"locale":29},{"sys":11525},{"type":12,"linkType":13,"id":14},{"sys":11527},{"id":21,"type":12,"linkType":22},{"sys":11529},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11531,"metaTitle":439,"metaDescription":440,"mainTitle":11532,"subtitle":458,"heroImage":11547,"ctaButton":481,"ctaLink":482},[438],{"data":11533,"content":11534,"nodeType":75},{},[11535,11541],{"data":11536,"content":11537,"nodeType":451},{},[11538],{"data":11539,"marks":11540,"value":450,"nodeType":83},{},[],{"data":11542,"content":11543,"nodeType":88},{},[11544],{"data":11545,"marks":11546,"value":107,"nodeType":83},{},[],{"metadata":11548,"sys":11551,"fields":11556},{"tags":11549,"concepts":11550},[],[],{"space":11552,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11554,"publishedVersion":63,"revision":45,"locale":29},{"sys":11553},{"type":12,"linkType":13,"id":14},{"sys":11555},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11557},{"url":473,"details":11558,"fileName":479,"contentType":480},{"size":475,"image":11559},{"width":477,"height":478},{"sys":11561,"fields":11564},{"id":11562,"createdAt":11563},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":11565,"slug":11566,"articleIntro":-1,"category":11567},"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",[11568],{"metadata":11569,"sys":11572,"fields":11579},{"tags":11570,"concepts":11571},[],[],{"space":11573,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11575,"publishedVersion":429,"revision":63,"contentType":11577,"locale":29},{"sys":11574},{"type":12,"linkType":13,"id":14},{"sys":11576},{"id":21,"type":12,"linkType":22},{"sys":11578},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11580,"metaTitle":439,"metaDescription":440,"mainTitle":11581,"subtitle":458,"heroImage":11596,"ctaButton":481,"ctaLink":482},[438],{"data":11582,"content":11583,"nodeType":75},{},[11584,11590],{"data":11585,"content":11586,"nodeType":451},{},[11587],{"data":11588,"marks":11589,"value":450,"nodeType":83},{},[],{"data":11591,"content":11592,"nodeType":88},{},[11593],{"data":11594,"marks":11595,"value":107,"nodeType":83},{},[],{"metadata":11597,"sys":11600,"fields":11605},{"tags":11598,"concepts":11599},[],[],{"space":11601,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11603,"publishedVersion":63,"revision":45,"locale":29},{"sys":11602},{"type":12,"linkType":13,"id":14},{"sys":11604},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11606},{"url":473,"details":11607,"fileName":479,"contentType":480},{"size":475,"image":11608},{"width":477,"height":478},{"sys":11610,"fields":11613},{"id":11611,"createdAt":11612},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":11614,"slug":11615,"articleIntro":11614,"category":11616},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[11617],{"metadata":11618,"sys":11621,"fields":11628},{"tags":11619,"concepts":11620},[],[],{"space":11622,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11624,"publishedVersion":429,"revision":63,"contentType":11626,"locale":29},{"sys":11623},{"type":12,"linkType":13,"id":14},{"sys":11625},{"id":21,"type":12,"linkType":22},{"sys":11627},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11629,"metaTitle":439,"metaDescription":440,"mainTitle":11630,"subtitle":458,"heroImage":11645,"ctaButton":481,"ctaLink":482},[438],{"data":11631,"content":11632,"nodeType":75},{},[11633,11639],{"data":11634,"content":11635,"nodeType":451},{},[11636],{"data":11637,"marks":11638,"value":450,"nodeType":83},{},[],{"data":11640,"content":11641,"nodeType":88},{},[11642],{"data":11643,"marks":11644,"value":107,"nodeType":83},{},[],{"metadata":11646,"sys":11649,"fields":11654},{"tags":11647,"concepts":11648},[],[],{"space":11650,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11652,"publishedVersion":63,"revision":45,"locale":29},{"sys":11651},{"type":12,"linkType":13,"id":14},{"sys":11653},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11655},{"url":473,"details":11656,"fileName":479,"contentType":480},{"size":475,"image":11657},{"width":477,"height":478},{"sys":11659,"fields":11662},{"id":11660,"createdAt":11661},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":11663,"slug":11664,"articleIntro":11663,"category":11665},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[11666],{"metadata":11667,"sys":11670,"fields":11677},{"tags":11668,"concepts":11669},[],[],{"space":11671,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11673,"publishedVersion":429,"revision":63,"contentType":11675,"locale":29},{"sys":11672},{"type":12,"linkType":13,"id":14},{"sys":11674},{"id":21,"type":12,"linkType":22},{"sys":11676},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11678,"metaTitle":439,"metaDescription":440,"mainTitle":11679,"subtitle":458,"heroImage":11694,"ctaButton":481,"ctaLink":482},[438],{"data":11680,"content":11681,"nodeType":75},{},[11682,11688],{"data":11683,"content":11684,"nodeType":451},{},[11685],{"data":11686,"marks":11687,"value":450,"nodeType":83},{},[],{"data":11689,"content":11690,"nodeType":88},{},[11691],{"data":11692,"marks":11693,"value":107,"nodeType":83},{},[],{"metadata":11695,"sys":11698,"fields":11703},{"tags":11696,"concepts":11697},[],[],{"space":11699,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11701,"publishedVersion":63,"revision":45,"locale":29},{"sys":11700},{"type":12,"linkType":13,"id":14},{"sys":11702},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11704},{"url":473,"details":11705,"fileName":479,"contentType":480},{"size":475,"image":11706},{"width":477,"height":478},{"sys":11708,"fields":11711},{"id":11709,"createdAt":11710},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":11712,"slug":11713,"articleIntro":-1,"category":11714},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[11715],{"metadata":11716,"sys":11719,"fields":11726},{"tags":11717,"concepts":11718},[],[],{"space":11720,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11722,"publishedVersion":429,"revision":63,"contentType":11724,"locale":29},{"sys":11721},{"type":12,"linkType":13,"id":14},{"sys":11723},{"id":21,"type":12,"linkType":22},{"sys":11725},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11727,"metaTitle":439,"metaDescription":440,"mainTitle":11728,"subtitle":458,"heroImage":11743,"ctaButton":481,"ctaLink":482},[438],{"data":11729,"content":11730,"nodeType":75},{},[11731,11737],{"data":11732,"content":11733,"nodeType":451},{},[11734],{"data":11735,"marks":11736,"value":450,"nodeType":83},{},[],{"data":11738,"content":11739,"nodeType":88},{},[11740],{"data":11741,"marks":11742,"value":107,"nodeType":83},{},[],{"metadata":11744,"sys":11747,"fields":11752},{"tags":11745,"concepts":11746},[],[],{"space":11748,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11750,"publishedVersion":63,"revision":45,"locale":29},{"sys":11749},{"type":12,"linkType":13,"id":14},{"sys":11751},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11753},{"url":473,"details":11754,"fileName":479,"contentType":480},{"size":475,"image":11755},{"width":477,"height":478},{"sys":11757,"fields":11760},{"id":11758,"createdAt":11759},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":11761,"slug":11762,"articleIntro":11761,"category":11763},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[11764],{"metadata":11765,"sys":11768,"fields":11775},{"tags":11766,"concepts":11767},[],[],{"space":11769,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11771,"publishedVersion":429,"revision":63,"contentType":11773,"locale":29},{"sys":11770},{"type":12,"linkType":13,"id":14},{"sys":11772},{"id":21,"type":12,"linkType":22},{"sys":11774},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11776,"metaTitle":439,"metaDescription":440,"mainTitle":11777,"subtitle":458,"heroImage":11792,"ctaButton":481,"ctaLink":482},[438],{"data":11778,"content":11779,"nodeType":75},{},[11780,11786],{"data":11781,"content":11782,"nodeType":451},{},[11783],{"data":11784,"marks":11785,"value":450,"nodeType":83},{},[],{"data":11787,"content":11788,"nodeType":88},{},[11789],{"data":11790,"marks":11791,"value":107,"nodeType":83},{},[],{"metadata":11793,"sys":11796,"fields":11801},{"tags":11794,"concepts":11795},[],[],{"space":11797,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11799,"publishedVersion":63,"revision":45,"locale":29},{"sys":11798},{"type":12,"linkType":13,"id":14},{"sys":11800},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11802},{"url":473,"details":11803,"fileName":479,"contentType":480},{"size":475,"image":11804},{"width":477,"height":478},{"sys":11806,"fields":11809},{"id":11807,"createdAt":11808},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11810,"slug":11811,"articleIntro":11810,"category":11812},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11813],{"metadata":11814,"sys":11817,"fields":11824},{"tags":11815,"concepts":11816},[],[],{"space":11818,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11820,"publishedVersion":429,"revision":63,"contentType":11822,"locale":29},{"sys":11819},{"type":12,"linkType":13,"id":14},{"sys":11821},{"id":21,"type":12,"linkType":22},{"sys":11823},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11825,"metaTitle":439,"metaDescription":440,"mainTitle":11826,"subtitle":458,"heroImage":11841,"ctaButton":481,"ctaLink":482},[438],{"data":11827,"content":11828,"nodeType":75},{},[11829,11835],{"data":11830,"content":11831,"nodeType":451},{},[11832],{"data":11833,"marks":11834,"value":450,"nodeType":83},{},[],{"data":11836,"content":11837,"nodeType":88},{},[11838],{"data":11839,"marks":11840,"value":107,"nodeType":83},{},[],{"metadata":11842,"sys":11845,"fields":11850},{"tags":11843,"concepts":11844},[],[],{"space":11846,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11848,"publishedVersion":63,"revision":45,"locale":29},{"sys":11847},{"type":12,"linkType":13,"id":14},{"sys":11849},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11851},{"url":473,"details":11852,"fileName":479,"contentType":480},{"size":475,"image":11853},{"width":477,"height":478},{"sys":11855,"fields":11858},{"id":11856,"createdAt":11857},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":11859,"slug":11860,"articleIntro":11859,"category":11861},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[11862],{"metadata":11863,"sys":11866,"fields":11873},{"tags":11864,"concepts":11865},[],[],{"space":11867,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11869,"publishedVersion":429,"revision":63,"contentType":11871,"locale":29},{"sys":11868},{"type":12,"linkType":13,"id":14},{"sys":11870},{"id":21,"type":12,"linkType":22},{"sys":11872},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11874,"metaTitle":439,"metaDescription":440,"mainTitle":11875,"subtitle":458,"heroImage":11890,"ctaButton":481,"ctaLink":482},[438],{"data":11876,"content":11877,"nodeType":75},{},[11878,11884],{"data":11879,"content":11880,"nodeType":451},{},[11881],{"data":11882,"marks":11883,"value":450,"nodeType":83},{},[],{"data":11885,"content":11886,"nodeType":88},{},[11887],{"data":11888,"marks":11889,"value":107,"nodeType":83},{},[],{"metadata":11891,"sys":11894,"fields":11899},{"tags":11892,"concepts":11893},[],[],{"space":11895,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11897,"publishedVersion":63,"revision":45,"locale":29},{"sys":11896},{"type":12,"linkType":13,"id":14},{"sys":11898},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11900},{"url":473,"details":11901,"fileName":479,"contentType":480},{"size":475,"image":11902},{"width":477,"height":478},{"sys":11904,"fields":11907},{"id":11905,"createdAt":11906},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":11908,"slug":11909,"articleIntro":11908,"category":11910},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[11911],{"metadata":11912,"sys":11915,"fields":11922},{"tags":11913,"concepts":11914},[],[],{"space":11916,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11918,"publishedVersion":429,"revision":63,"contentType":11920,"locale":29},{"sys":11917},{"type":12,"linkType":13,"id":14},{"sys":11919},{"id":21,"type":12,"linkType":22},{"sys":11921},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11923,"metaTitle":439,"metaDescription":440,"mainTitle":11924,"subtitle":458,"heroImage":11939,"ctaButton":481,"ctaLink":482},[438],{"data":11925,"content":11926,"nodeType":75},{},[11927,11933],{"data":11928,"content":11929,"nodeType":451},{},[11930],{"data":11931,"marks":11932,"value":450,"nodeType":83},{},[],{"data":11934,"content":11935,"nodeType":88},{},[11936],{"data":11937,"marks":11938,"value":107,"nodeType":83},{},[],{"metadata":11940,"sys":11943,"fields":11948},{"tags":11941,"concepts":11942},[],[],{"space":11944,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11946,"publishedVersion":63,"revision":45,"locale":29},{"sys":11945},{"type":12,"linkType":13,"id":14},{"sys":11947},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11949},{"url":473,"details":11950,"fileName":479,"contentType":480},{"size":475,"image":11951},{"width":477,"height":478},{"sys":11953,"fields":11956},{"id":11954,"createdAt":11955},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":11957,"slug":11958,"articleIntro":11957,"category":11959},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[11960],{"metadata":11961,"sys":11964,"fields":11971},{"tags":11962,"concepts":11963},[],[],{"space":11965,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":11967,"publishedVersion":429,"revision":63,"contentType":11969,"locale":29},{"sys":11966},{"type":12,"linkType":13,"id":14},{"sys":11968},{"id":21,"type":12,"linkType":22},{"sys":11970},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":11972,"metaTitle":439,"metaDescription":440,"mainTitle":11973,"subtitle":458,"heroImage":11988,"ctaButton":481,"ctaLink":482},[438],{"data":11974,"content":11975,"nodeType":75},{},[11976,11982],{"data":11977,"content":11978,"nodeType":451},{},[11979],{"data":11980,"marks":11981,"value":450,"nodeType":83},{},[],{"data":11983,"content":11984,"nodeType":88},{},[11985],{"data":11986,"marks":11987,"value":107,"nodeType":83},{},[],{"metadata":11989,"sys":11992,"fields":11997},{"tags":11990,"concepts":11991},[],[],{"space":11993,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":11995,"publishedVersion":63,"revision":45,"locale":29},{"sys":11994},{"type":12,"linkType":13,"id":14},{"sys":11996},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":11998},{"url":473,"details":11999,"fileName":479,"contentType":480},{"size":475,"image":12000},{"width":477,"height":478},{"sys":12002,"fields":12005},{"id":12003,"createdAt":12004},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":12006,"slug":12007,"articleIntro":-1,"category":12008},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[12009],{"metadata":12010,"sys":12013,"fields":12020},{"tags":12011,"concepts":12012},[],[],{"space":12014,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12016,"publishedVersion":429,"revision":63,"contentType":12018,"locale":29},{"sys":12015},{"type":12,"linkType":13,"id":14},{"sys":12017},{"id":21,"type":12,"linkType":22},{"sys":12019},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12021,"metaTitle":439,"metaDescription":440,"mainTitle":12022,"subtitle":458,"heroImage":12037,"ctaButton":481,"ctaLink":482},[438],{"data":12023,"content":12024,"nodeType":75},{},[12025,12031],{"data":12026,"content":12027,"nodeType":451},{},[12028],{"data":12029,"marks":12030,"value":450,"nodeType":83},{},[],{"data":12032,"content":12033,"nodeType":88},{},[12034],{"data":12035,"marks":12036,"value":107,"nodeType":83},{},[],{"metadata":12038,"sys":12041,"fields":12046},{"tags":12039,"concepts":12040},[],[],{"space":12042,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12044,"publishedVersion":63,"revision":45,"locale":29},{"sys":12043},{"type":12,"linkType":13,"id":14},{"sys":12045},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12047},{"url":473,"details":12048,"fileName":479,"contentType":480},{"size":475,"image":12049},{"width":477,"height":478},{"sys":12051,"fields":12054},{"id":12052,"createdAt":12053},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":12055,"slug":12056,"articleIntro":12055,"category":12057},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[12058],{"metadata":12059,"sys":12062,"fields":12069},{"tags":12060,"concepts":12061},[],[],{"space":12063,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12065,"publishedVersion":429,"revision":63,"contentType":12067,"locale":29},{"sys":12064},{"type":12,"linkType":13,"id":14},{"sys":12066},{"id":21,"type":12,"linkType":22},{"sys":12068},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12070,"metaTitle":439,"metaDescription":440,"mainTitle":12071,"subtitle":458,"heroImage":12086,"ctaButton":481,"ctaLink":482},[438],{"data":12072,"content":12073,"nodeType":75},{},[12074,12080],{"data":12075,"content":12076,"nodeType":451},{},[12077],{"data":12078,"marks":12079,"value":450,"nodeType":83},{},[],{"data":12081,"content":12082,"nodeType":88},{},[12083],{"data":12084,"marks":12085,"value":107,"nodeType":83},{},[],{"metadata":12087,"sys":12090,"fields":12095},{"tags":12088,"concepts":12089},[],[],{"space":12091,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12093,"publishedVersion":63,"revision":45,"locale":29},{"sys":12092},{"type":12,"linkType":13,"id":14},{"sys":12094},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12096},{"url":473,"details":12097,"fileName":479,"contentType":480},{"size":475,"image":12098},{"width":477,"height":478},{"sys":12100,"fields":12103},{"id":12101,"createdAt":12102},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":12104,"slug":12105,"articleIntro":12104,"category":12106},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[12107],{"metadata":12108,"sys":12111,"fields":12118},{"tags":12109,"concepts":12110},[],[],{"space":12112,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12114,"publishedVersion":429,"revision":63,"contentType":12116,"locale":29},{"sys":12113},{"type":12,"linkType":13,"id":14},{"sys":12115},{"id":21,"type":12,"linkType":22},{"sys":12117},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12119,"metaTitle":439,"metaDescription":440,"mainTitle":12120,"subtitle":458,"heroImage":12135,"ctaButton":481,"ctaLink":482},[438],{"data":12121,"content":12122,"nodeType":75},{},[12123,12129],{"data":12124,"content":12125,"nodeType":451},{},[12126],{"data":12127,"marks":12128,"value":450,"nodeType":83},{},[],{"data":12130,"content":12131,"nodeType":88},{},[12132],{"data":12133,"marks":12134,"value":107,"nodeType":83},{},[],{"metadata":12136,"sys":12139,"fields":12144},{"tags":12137,"concepts":12138},[],[],{"space":12140,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12142,"publishedVersion":63,"revision":45,"locale":29},{"sys":12141},{"type":12,"linkType":13,"id":14},{"sys":12143},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12145},{"url":473,"details":12146,"fileName":479,"contentType":480},{"size":475,"image":12147},{"width":477,"height":478},{"sys":12149,"fields":12152},{"id":12150,"createdAt":12151},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":12153,"slug":12154,"articleIntro":12153,"category":12155},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[12156],{"metadata":12157,"sys":12160,"fields":12167},{"tags":12158,"concepts":12159},[],[],{"space":12161,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12163,"publishedVersion":429,"revision":63,"contentType":12165,"locale":29},{"sys":12162},{"type":12,"linkType":13,"id":14},{"sys":12164},{"id":21,"type":12,"linkType":22},{"sys":12166},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12168,"metaTitle":439,"metaDescription":440,"mainTitle":12169,"subtitle":458,"heroImage":12184,"ctaButton":481,"ctaLink":482},[438],{"data":12170,"content":12171,"nodeType":75},{},[12172,12178],{"data":12173,"content":12174,"nodeType":451},{},[12175],{"data":12176,"marks":12177,"value":450,"nodeType":83},{},[],{"data":12179,"content":12180,"nodeType":88},{},[12181],{"data":12182,"marks":12183,"value":107,"nodeType":83},{},[],{"metadata":12185,"sys":12188,"fields":12193},{"tags":12186,"concepts":12187},[],[],{"space":12189,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12191,"publishedVersion":63,"revision":45,"locale":29},{"sys":12190},{"type":12,"linkType":13,"id":14},{"sys":12192},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12194},{"url":473,"details":12195,"fileName":479,"contentType":480},{"size":475,"image":12196},{"width":477,"height":478},{"sys":12198,"fields":12201},{"id":12199,"createdAt":12200},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":12202,"slug":12203,"articleIntro":-1,"category":12204},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[12205],{"metadata":12206,"sys":12209,"fields":12216},{"tags":12207,"concepts":12208},[],[],{"space":12210,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12212,"publishedVersion":429,"revision":63,"contentType":12214,"locale":29},{"sys":12211},{"type":12,"linkType":13,"id":14},{"sys":12213},{"id":21,"type":12,"linkType":22},{"sys":12215},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12217,"metaTitle":439,"metaDescription":440,"mainTitle":12218,"subtitle":458,"heroImage":12233,"ctaButton":481,"ctaLink":482},[438],{"data":12219,"content":12220,"nodeType":75},{},[12221,12227],{"data":12222,"content":12223,"nodeType":451},{},[12224],{"data":12225,"marks":12226,"value":450,"nodeType":83},{},[],{"data":12228,"content":12229,"nodeType":88},{},[12230],{"data":12231,"marks":12232,"value":107,"nodeType":83},{},[],{"metadata":12234,"sys":12237,"fields":12242},{"tags":12235,"concepts":12236},[],[],{"space":12238,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12240,"publishedVersion":63,"revision":45,"locale":29},{"sys":12239},{"type":12,"linkType":13,"id":14},{"sys":12241},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12243},{"url":473,"details":12244,"fileName":479,"contentType":480},{"size":475,"image":12245},{"width":477,"height":478},{"sys":12247,"fields":12250},{"id":12248,"createdAt":12249},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":12251,"slug":12252,"articleIntro":-1,"category":12253},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[12254],{"metadata":12255,"sys":12258,"fields":12265},{"tags":12256,"concepts":12257},[],[],{"space":12259,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12261,"publishedVersion":429,"revision":63,"contentType":12263,"locale":29},{"sys":12260},{"type":12,"linkType":13,"id":14},{"sys":12262},{"id":21,"type":12,"linkType":22},{"sys":12264},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12266,"metaTitle":439,"metaDescription":440,"mainTitle":12267,"subtitle":458,"heroImage":12282,"ctaButton":481,"ctaLink":482},[438],{"data":12268,"content":12269,"nodeType":75},{},[12270,12276],{"data":12271,"content":12272,"nodeType":451},{},[12273],{"data":12274,"marks":12275,"value":450,"nodeType":83},{},[],{"data":12277,"content":12278,"nodeType":88},{},[12279],{"data":12280,"marks":12281,"value":107,"nodeType":83},{},[],{"metadata":12283,"sys":12286,"fields":12291},{"tags":12284,"concepts":12285},[],[],{"space":12287,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12289,"publishedVersion":63,"revision":45,"locale":29},{"sys":12288},{"type":12,"linkType":13,"id":14},{"sys":12290},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12292},{"url":473,"details":12293,"fileName":479,"contentType":480},{"size":475,"image":12294},{"width":477,"height":478},{"sys":12296,"fields":12299},{"id":12297,"createdAt":12298},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":12300,"slug":12301,"articleIntro":-1,"category":12302},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[12303],{"metadata":12304,"sys":12307,"fields":12314},{"tags":12305,"concepts":12306},[],[],{"space":12308,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12310,"publishedVersion":429,"revision":63,"contentType":12312,"locale":29},{"sys":12309},{"type":12,"linkType":13,"id":14},{"sys":12311},{"id":21,"type":12,"linkType":22},{"sys":12313},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12315,"metaTitle":439,"metaDescription":440,"mainTitle":12316,"subtitle":458,"heroImage":12331,"ctaButton":481,"ctaLink":482},[438],{"data":12317,"content":12318,"nodeType":75},{},[12319,12325],{"data":12320,"content":12321,"nodeType":451},{},[12322],{"data":12323,"marks":12324,"value":450,"nodeType":83},{},[],{"data":12326,"content":12327,"nodeType":88},{},[12328],{"data":12329,"marks":12330,"value":107,"nodeType":83},{},[],{"metadata":12332,"sys":12335,"fields":12340},{"tags":12333,"concepts":12334},[],[],{"space":12336,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12338,"publishedVersion":63,"revision":45,"locale":29},{"sys":12337},{"type":12,"linkType":13,"id":14},{"sys":12339},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12341},{"url":473,"details":12342,"fileName":479,"contentType":480},{"size":475,"image":12343},{"width":477,"height":478},{"sys":12345,"fields":12348},{"id":12346,"createdAt":12347},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":12349,"slug":12350,"articleIntro":12349,"category":12351},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[12352],{"metadata":12353,"sys":12356,"fields":12363},{"tags":12354,"concepts":12355},[],[],{"space":12357,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12359,"publishedVersion":429,"revision":63,"contentType":12361,"locale":29},{"sys":12358},{"type":12,"linkType":13,"id":14},{"sys":12360},{"id":21,"type":12,"linkType":22},{"sys":12362},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12364,"metaTitle":439,"metaDescription":440,"mainTitle":12365,"subtitle":458,"heroImage":12380,"ctaButton":481,"ctaLink":482},[438],{"data":12366,"content":12367,"nodeType":75},{},[12368,12374],{"data":12369,"content":12370,"nodeType":451},{},[12371],{"data":12372,"marks":12373,"value":450,"nodeType":83},{},[],{"data":12375,"content":12376,"nodeType":88},{},[12377],{"data":12378,"marks":12379,"value":107,"nodeType":83},{},[],{"metadata":12381,"sys":12384,"fields":12389},{"tags":12382,"concepts":12383},[],[],{"space":12385,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12387,"publishedVersion":63,"revision":45,"locale":29},{"sys":12386},{"type":12,"linkType":13,"id":14},{"sys":12388},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12390},{"url":473,"details":12391,"fileName":479,"contentType":480},{"size":475,"image":12392},{"width":477,"height":478},{"sys":12394,"fields":12397},{"id":12395,"createdAt":12396},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":12398,"slug":12399,"articleIntro":12398,"category":12400},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[12401],{"metadata":12402,"sys":12405,"fields":12412},{"tags":12403,"concepts":12404},[],[],{"space":12406,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12408,"publishedVersion":429,"revision":63,"contentType":12410,"locale":29},{"sys":12407},{"type":12,"linkType":13,"id":14},{"sys":12409},{"id":21,"type":12,"linkType":22},{"sys":12411},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12413,"metaTitle":439,"metaDescription":440,"mainTitle":12414,"subtitle":458,"heroImage":12429,"ctaButton":481,"ctaLink":482},[438],{"data":12415,"content":12416,"nodeType":75},{},[12417,12423],{"data":12418,"content":12419,"nodeType":451},{},[12420],{"data":12421,"marks":12422,"value":450,"nodeType":83},{},[],{"data":12424,"content":12425,"nodeType":88},{},[12426],{"data":12427,"marks":12428,"value":107,"nodeType":83},{},[],{"metadata":12430,"sys":12433,"fields":12438},{"tags":12431,"concepts":12432},[],[],{"space":12434,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12436,"publishedVersion":63,"revision":45,"locale":29},{"sys":12435},{"type":12,"linkType":13,"id":14},{"sys":12437},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12439},{"url":473,"details":12440,"fileName":479,"contentType":480},{"size":475,"image":12441},{"width":477,"height":478},{"sys":12443,"fields":12446},{"id":12444,"createdAt":12445},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":12447,"slug":12448,"articleIntro":-1,"category":12449},"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",[12450],{"metadata":12451,"sys":12454,"fields":12461},{"tags":12452,"concepts":12453},[],[],{"space":12455,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12457,"publishedVersion":429,"revision":63,"contentType":12459,"locale":29},{"sys":12456},{"type":12,"linkType":13,"id":14},{"sys":12458},{"id":21,"type":12,"linkType":22},{"sys":12460},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12462,"metaTitle":439,"metaDescription":440,"mainTitle":12463,"subtitle":458,"heroImage":12478,"ctaButton":481,"ctaLink":482},[438],{"data":12464,"content":12465,"nodeType":75},{},[12466,12472],{"data":12467,"content":12468,"nodeType":451},{},[12469],{"data":12470,"marks":12471,"value":450,"nodeType":83},{},[],{"data":12473,"content":12474,"nodeType":88},{},[12475],{"data":12476,"marks":12477,"value":107,"nodeType":83},{},[],{"metadata":12479,"sys":12482,"fields":12487},{"tags":12480,"concepts":12481},[],[],{"space":12483,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12485,"publishedVersion":63,"revision":45,"locale":29},{"sys":12484},{"type":12,"linkType":13,"id":14},{"sys":12486},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12488},{"url":473,"details":12489,"fileName":479,"contentType":480},{"size":475,"image":12490},{"width":477,"height":478},{"sys":12492,"fields":12495},{"id":12493,"createdAt":12494},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":12496,"slug":12497,"articleIntro":12496,"category":12498},"2961 - Titres de participation","compte-2961-titres-de-participation",[12499],{"metadata":12500,"sys":12503,"fields":12510},{"tags":12501,"concepts":12502},[],[],{"space":12504,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12506,"publishedVersion":429,"revision":63,"contentType":12508,"locale":29},{"sys":12505},{"type":12,"linkType":13,"id":14},{"sys":12507},{"id":21,"type":12,"linkType":22},{"sys":12509},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12511,"metaTitle":439,"metaDescription":440,"mainTitle":12512,"subtitle":458,"heroImage":12527,"ctaButton":481,"ctaLink":482},[438],{"data":12513,"content":12514,"nodeType":75},{},[12515,12521],{"data":12516,"content":12517,"nodeType":451},{},[12518],{"data":12519,"marks":12520,"value":450,"nodeType":83},{},[],{"data":12522,"content":12523,"nodeType":88},{},[12524],{"data":12525,"marks":12526,"value":107,"nodeType":83},{},[],{"metadata":12528,"sys":12531,"fields":12536},{"tags":12529,"concepts":12530},[],[],{"space":12532,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12534,"publishedVersion":63,"revision":45,"locale":29},{"sys":12533},{"type":12,"linkType":13,"id":14},{"sys":12535},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12537},{"url":473,"details":12538,"fileName":479,"contentType":480},{"size":475,"image":12539},{"width":477,"height":478},{"sys":12541,"fields":12544},{"id":12542,"createdAt":12543},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":12545,"slug":12546,"articleIntro":12545,"category":12547},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[12548],{"metadata":12549,"sys":12552,"fields":12559},{"tags":12550,"concepts":12551},[],[],{"space":12553,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12555,"publishedVersion":429,"revision":63,"contentType":12557,"locale":29},{"sys":12554},{"type":12,"linkType":13,"id":14},{"sys":12556},{"id":21,"type":12,"linkType":22},{"sys":12558},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12560,"metaTitle":439,"metaDescription":440,"mainTitle":12561,"subtitle":458,"heroImage":12576,"ctaButton":481,"ctaLink":482},[438],{"data":12562,"content":12563,"nodeType":75},{},[12564,12570],{"data":12565,"content":12566,"nodeType":451},{},[12567],{"data":12568,"marks":12569,"value":450,"nodeType":83},{},[],{"data":12571,"content":12572,"nodeType":88},{},[12573],{"data":12574,"marks":12575,"value":107,"nodeType":83},{},[],{"metadata":12577,"sys":12580,"fields":12585},{"tags":12578,"concepts":12579},[],[],{"space":12581,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12583,"publishedVersion":63,"revision":45,"locale":29},{"sys":12582},{"type":12,"linkType":13,"id":14},{"sys":12584},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12586},{"url":473,"details":12587,"fileName":479,"contentType":480},{"size":475,"image":12588},{"width":477,"height":478},{"sys":12590,"fields":12593},{"id":12591,"createdAt":12592},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":12594,"slug":12595,"articleIntro":12594,"category":12596},"6161 - Multirisques","compte-6161-multirisques",[12597],{"metadata":12598,"sys":12601,"fields":12608},{"tags":12599,"concepts":12600},[],[],{"space":12602,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12604,"publishedVersion":429,"revision":63,"contentType":12606,"locale":29},{"sys":12603},{"type":12,"linkType":13,"id":14},{"sys":12605},{"id":21,"type":12,"linkType":22},{"sys":12607},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12609,"metaTitle":439,"metaDescription":440,"mainTitle":12610,"subtitle":458,"heroImage":12625,"ctaButton":481,"ctaLink":482},[438],{"data":12611,"content":12612,"nodeType":75},{},[12613,12619],{"data":12614,"content":12615,"nodeType":451},{},[12616],{"data":12617,"marks":12618,"value":450,"nodeType":83},{},[],{"data":12620,"content":12621,"nodeType":88},{},[12622],{"data":12623,"marks":12624,"value":107,"nodeType":83},{},[],{"metadata":12626,"sys":12629,"fields":12634},{"tags":12627,"concepts":12628},[],[],{"space":12630,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12632,"publishedVersion":63,"revision":45,"locale":29},{"sys":12631},{"type":12,"linkType":13,"id":14},{"sys":12633},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12635},{"url":473,"details":12636,"fileName":479,"contentType":480},{"size":475,"image":12637},{"width":477,"height":478},{"sys":12639,"fields":12642},{"id":12640,"createdAt":12641},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":12643,"slug":12644,"articleIntro":12643,"category":12645},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[12646],{"metadata":12647,"sys":12650,"fields":12657},{"tags":12648,"concepts":12649},[],[],{"space":12651,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12653,"publishedVersion":429,"revision":63,"contentType":12655,"locale":29},{"sys":12652},{"type":12,"linkType":13,"id":14},{"sys":12654},{"id":21,"type":12,"linkType":22},{"sys":12656},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12658,"metaTitle":439,"metaDescription":440,"mainTitle":12659,"subtitle":458,"heroImage":12674,"ctaButton":481,"ctaLink":482},[438],{"data":12660,"content":12661,"nodeType":75},{},[12662,12668],{"data":12663,"content":12664,"nodeType":451},{},[12665],{"data":12666,"marks":12667,"value":450,"nodeType":83},{},[],{"data":12669,"content":12670,"nodeType":88},{},[12671],{"data":12672,"marks":12673,"value":107,"nodeType":83},{},[],{"metadata":12675,"sys":12678,"fields":12683},{"tags":12676,"concepts":12677},[],[],{"space":12679,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12681,"publishedVersion":63,"revision":45,"locale":29},{"sys":12680},{"type":12,"linkType":13,"id":14},{"sys":12682},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12684},{"url":473,"details":12685,"fileName":479,"contentType":480},{"size":475,"image":12686},{"width":477,"height":478},{"sys":12688,"fields":12691},{"id":12689,"createdAt":12690},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":12692,"slug":12693,"articleIntro":12692,"category":12694},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[12695],{"metadata":12696,"sys":12699,"fields":12706},{"tags":12697,"concepts":12698},[],[],{"space":12700,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12702,"publishedVersion":429,"revision":63,"contentType":12704,"locale":29},{"sys":12701},{"type":12,"linkType":13,"id":14},{"sys":12703},{"id":21,"type":12,"linkType":22},{"sys":12705},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12707,"metaTitle":439,"metaDescription":440,"mainTitle":12708,"subtitle":458,"heroImage":12723,"ctaButton":481,"ctaLink":482},[438],{"data":12709,"content":12710,"nodeType":75},{},[12711,12717],{"data":12712,"content":12713,"nodeType":451},{},[12714],{"data":12715,"marks":12716,"value":450,"nodeType":83},{},[],{"data":12718,"content":12719,"nodeType":88},{},[12720],{"data":12721,"marks":12722,"value":107,"nodeType":83},{},[],{"metadata":12724,"sys":12727,"fields":12732},{"tags":12725,"concepts":12726},[],[],{"space":12728,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12730,"publishedVersion":63,"revision":45,"locale":29},{"sys":12729},{"type":12,"linkType":13,"id":14},{"sys":12731},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12733},{"url":473,"details":12734,"fileName":479,"contentType":480},{"size":475,"image":12735},{"width":477,"height":478},{"sys":12737,"fields":12740},{"id":12738,"createdAt":12739},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":12741,"slug":12742,"articleIntro":12741,"category":12743},"6358 - Autres droits","compte-6358-autres-droits",[12744],{"metadata":12745,"sys":12748,"fields":12755},{"tags":12746,"concepts":12747},[],[],{"space":12749,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12751,"publishedVersion":429,"revision":63,"contentType":12753,"locale":29},{"sys":12750},{"type":12,"linkType":13,"id":14},{"sys":12752},{"id":21,"type":12,"linkType":22},{"sys":12754},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12756,"metaTitle":439,"metaDescription":440,"mainTitle":12757,"subtitle":458,"heroImage":12772,"ctaButton":481,"ctaLink":482},[438],{"data":12758,"content":12759,"nodeType":75},{},[12760,12766],{"data":12761,"content":12762,"nodeType":451},{},[12763],{"data":12764,"marks":12765,"value":450,"nodeType":83},{},[],{"data":12767,"content":12768,"nodeType":88},{},[12769],{"data":12770,"marks":12771,"value":107,"nodeType":83},{},[],{"metadata":12773,"sys":12776,"fields":12781},{"tags":12774,"concepts":12775},[],[],{"space":12777,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12779,"publishedVersion":63,"revision":45,"locale":29},{"sys":12778},{"type":12,"linkType":13,"id":14},{"sys":12780},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12782},{"url":473,"details":12783,"fileName":479,"contentType":480},{"size":475,"image":12784},{"width":477,"height":478},{"sys":12786,"fields":12789},{"id":12787,"createdAt":12788},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":12790,"slug":12791,"articleIntro":12790,"category":12792},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[12793],{"metadata":12794,"sys":12797,"fields":12804},{"tags":12795,"concepts":12796},[],[],{"space":12798,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12800,"publishedVersion":429,"revision":63,"contentType":12802,"locale":29},{"sys":12799},{"type":12,"linkType":13,"id":14},{"sys":12801},{"id":21,"type":12,"linkType":22},{"sys":12803},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12805,"metaTitle":439,"metaDescription":440,"mainTitle":12806,"subtitle":458,"heroImage":12821,"ctaButton":481,"ctaLink":482},[438],{"data":12807,"content":12808,"nodeType":75},{},[12809,12815],{"data":12810,"content":12811,"nodeType":451},{},[12812],{"data":12813,"marks":12814,"value":450,"nodeType":83},{},[],{"data":12816,"content":12817,"nodeType":88},{},[12818],{"data":12819,"marks":12820,"value":107,"nodeType":83},{},[],{"metadata":12822,"sys":12825,"fields":12830},{"tags":12823,"concepts":12824},[],[],{"space":12826,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12828,"publishedVersion":63,"revision":45,"locale":29},{"sys":12827},{"type":12,"linkType":13,"id":14},{"sys":12829},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12831},{"url":473,"details":12832,"fileName":479,"contentType":480},{"size":475,"image":12833},{"width":477,"height":478},{"sys":12835,"fields":12838},{"id":12836,"createdAt":12837},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":12839,"slug":12840,"articleIntro":12839,"category":12841},"Compte 508 - Obligations","compte-508-obligations",[12842],{"metadata":12843,"sys":12846,"fields":12853},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12849,"publishedVersion":429,"revision":63,"contentType":12851,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"sys":12852},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12854,"metaTitle":439,"metaDescription":440,"mainTitle":12855,"subtitle":458,"heroImage":12870,"ctaButton":481,"ctaLink":482},[438],{"data":12856,"content":12857,"nodeType":75},{},[12858,12864],{"data":12859,"content":12860,"nodeType":451},{},[12861],{"data":12862,"marks":12863,"value":450,"nodeType":83},{},[],{"data":12865,"content":12866,"nodeType":88},{},[12867],{"data":12868,"marks":12869,"value":107,"nodeType":83},{},[],{"metadata":12871,"sys":12874,"fields":12879},{"tags":12872,"concepts":12873},[],[],{"space":12875,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12877,"publishedVersion":63,"revision":45,"locale":29},{"sys":12876},{"type":12,"linkType":13,"id":14},{"sys":12878},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12880},{"url":473,"details":12881,"fileName":479,"contentType":480},{"size":475,"image":12882},{"width":477,"height":478},{"sys":12884,"fields":12887},{"id":12885,"createdAt":12886},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":12888,"slug":12889,"articleIntro":12888,"category":12890},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[12891],{"metadata":12892,"sys":12895,"fields":12902},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12898,"publishedVersion":429,"revision":63,"contentType":12900,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"sys":12901},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12903,"metaTitle":439,"metaDescription":440,"mainTitle":12904,"subtitle":458,"heroImage":12919,"ctaButton":481,"ctaLink":482},[438],{"data":12905,"content":12906,"nodeType":75},{},[12907,12913],{"data":12908,"content":12909,"nodeType":451},{},[12910],{"data":12911,"marks":12912,"value":450,"nodeType":83},{},[],{"data":12914,"content":12915,"nodeType":88},{},[12916],{"data":12917,"marks":12918,"value":107,"nodeType":83},{},[],{"metadata":12920,"sys":12923,"fields":12928},{"tags":12921,"concepts":12922},[],[],{"space":12924,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12926,"publishedVersion":63,"revision":45,"locale":29},{"sys":12925},{"type":12,"linkType":13,"id":14},{"sys":12927},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12929},{"url":473,"details":12930,"fileName":479,"contentType":480},{"size":475,"image":12931},{"width":477,"height":478},{"sys":12933,"fields":12936},{"id":12934,"createdAt":12935},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":12937,"slug":12938,"articleIntro":12937,"category":12939},"6471 - Prestations directes","compte-6471-prestations-directes",[12940],{"metadata":12941,"sys":12944,"fields":12951},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12947,"publishedVersion":429,"revision":63,"contentType":12949,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"sys":12950},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":12952,"metaTitle":439,"metaDescription":440,"mainTitle":12953,"subtitle":458,"heroImage":12968,"ctaButton":481,"ctaLink":482},[438],{"data":12954,"content":12955,"nodeType":75},{},[12956,12962],{"data":12957,"content":12958,"nodeType":451},{},[12959],{"data":12960,"marks":12961,"value":450,"nodeType":83},{},[],{"data":12963,"content":12964,"nodeType":88},{},[12965],{"data":12966,"marks":12967,"value":107,"nodeType":83},{},[],{"metadata":12969,"sys":12972,"fields":12977},{"tags":12970,"concepts":12971},[],[],{"space":12973,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":12975,"publishedVersion":63,"revision":45,"locale":29},{"sys":12974},{"type":12,"linkType":13,"id":14},{"sys":12976},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":12978},{"url":473,"details":12979,"fileName":479,"contentType":480},{"size":475,"image":12980},{"width":477,"height":478},{"sys":12982,"fields":12985},{"id":12983,"createdAt":12984},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":12986,"slug":12987,"articleIntro":-1,"category":12988},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[12989],{"metadata":12990,"sys":12993,"fields":13000},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":12996,"publishedVersion":429,"revision":63,"contentType":12998,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"sys":12999},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13001,"metaTitle":439,"metaDescription":440,"mainTitle":13002,"subtitle":458,"heroImage":13017,"ctaButton":481,"ctaLink":482},[438],{"data":13003,"content":13004,"nodeType":75},{},[13005,13011],{"data":13006,"content":13007,"nodeType":451},{},[13008],{"data":13009,"marks":13010,"value":450,"nodeType":83},{},[],{"data":13012,"content":13013,"nodeType":88},{},[13014],{"data":13015,"marks":13016,"value":107,"nodeType":83},{},[],{"metadata":13018,"sys":13021,"fields":13026},{"tags":13019,"concepts":13020},[],[],{"space":13022,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13024,"publishedVersion":63,"revision":45,"locale":29},{"sys":13023},{"type":12,"linkType":13,"id":14},{"sys":13025},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13027},{"url":473,"details":13028,"fileName":479,"contentType":480},{"size":475,"image":13029},{"width":477,"height":478},{"sys":13031,"fields":13034},{"id":13032,"createdAt":13033},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":13035,"slug":13036,"articleIntro":-1,"category":13037},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[13038],{"metadata":13039,"sys":13042,"fields":13049},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13045,"publishedVersion":429,"revision":63,"contentType":13047,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"sys":13048},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13050,"metaTitle":439,"metaDescription":440,"mainTitle":13051,"subtitle":458,"heroImage":13066,"ctaButton":481,"ctaLink":482},[438],{"data":13052,"content":13053,"nodeType":75},{},[13054,13060],{"data":13055,"content":13056,"nodeType":451},{},[13057],{"data":13058,"marks":13059,"value":450,"nodeType":83},{},[],{"data":13061,"content":13062,"nodeType":88},{},[13063],{"data":13064,"marks":13065,"value":107,"nodeType":83},{},[],{"metadata":13067,"sys":13070,"fields":13075},{"tags":13068,"concepts":13069},[],[],{"space":13071,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13073,"publishedVersion":63,"revision":45,"locale":29},{"sys":13072},{"type":12,"linkType":13,"id":14},{"sys":13074},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13076},{"url":473,"details":13077,"fileName":479,"contentType":480},{"size":475,"image":13078},{"width":477,"height":478},{"sys":13080,"fields":13083},{"id":13081,"createdAt":13082},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":13084,"slug":13085,"articleIntro":13084,"category":13086},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[13087],{"metadata":13088,"sys":13091,"fields":13098},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13094,"publishedVersion":429,"revision":63,"contentType":13096,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"sys":13097},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13099,"metaTitle":439,"metaDescription":440,"mainTitle":13100,"subtitle":458,"heroImage":13115,"ctaButton":481,"ctaLink":482},[438],{"data":13101,"content":13102,"nodeType":75},{},[13103,13109],{"data":13104,"content":13105,"nodeType":451},{},[13106],{"data":13107,"marks":13108,"value":450,"nodeType":83},{},[],{"data":13110,"content":13111,"nodeType":88},{},[13112],{"data":13113,"marks":13114,"value":107,"nodeType":83},{},[],{"metadata":13116,"sys":13119,"fields":13124},{"tags":13117,"concepts":13118},[],[],{"space":13120,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13122,"publishedVersion":63,"revision":45,"locale":29},{"sys":13121},{"type":12,"linkType":13,"id":14},{"sys":13123},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13125},{"url":473,"details":13126,"fileName":479,"contentType":480},{"size":475,"image":13127},{"width":477,"height":478},{"sys":13129,"fields":13132},{"id":13130,"createdAt":13131},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":13133,"slug":13134,"articleIntro":-1,"category":13135},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[13136],{"metadata":13137,"sys":13140,"fields":13147},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13143,"publishedVersion":429,"revision":63,"contentType":13145,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"sys":13146},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13148,"metaTitle":439,"metaDescription":440,"mainTitle":13149,"subtitle":458,"heroImage":13164,"ctaButton":481,"ctaLink":482},[438],{"data":13150,"content":13151,"nodeType":75},{},[13152,13158],{"data":13153,"content":13154,"nodeType":451},{},[13155],{"data":13156,"marks":13157,"value":450,"nodeType":83},{},[],{"data":13159,"content":13160,"nodeType":88},{},[13161],{"data":13162,"marks":13163,"value":107,"nodeType":83},{},[],{"metadata":13165,"sys":13168,"fields":13173},{"tags":13166,"concepts":13167},[],[],{"space":13169,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13171,"publishedVersion":63,"revision":45,"locale":29},{"sys":13170},{"type":12,"linkType":13,"id":14},{"sys":13172},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13174},{"url":473,"details":13175,"fileName":479,"contentType":480},{"size":475,"image":13176},{"width":477,"height":478},{"sys":13178,"fields":13181},{"id":13179,"createdAt":13180},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":13182,"slug":13183,"articleIntro":13182,"category":13184},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[13185],{"metadata":13186,"sys":13189,"fields":13196},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13192,"publishedVersion":429,"revision":63,"contentType":13194,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"sys":13195},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13197,"metaTitle":439,"metaDescription":440,"mainTitle":13198,"subtitle":458,"heroImage":13213,"ctaButton":481,"ctaLink":482},[438],{"data":13199,"content":13200,"nodeType":75},{},[13201,13207],{"data":13202,"content":13203,"nodeType":451},{},[13204],{"data":13205,"marks":13206,"value":450,"nodeType":83},{},[],{"data":13208,"content":13209,"nodeType":88},{},[13210],{"data":13211,"marks":13212,"value":107,"nodeType":83},{},[],{"metadata":13214,"sys":13217,"fields":13222},{"tags":13215,"concepts":13216},[],[],{"space":13218,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13220,"publishedVersion":63,"revision":45,"locale":29},{"sys":13219},{"type":12,"linkType":13,"id":14},{"sys":13221},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13223},{"url":473,"details":13224,"fileName":479,"contentType":480},{"size":475,"image":13225},{"width":477,"height":478},{"sys":13227,"fields":13230},{"id":13228,"createdAt":13229},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":13231,"slug":13232,"articleIntro":13231,"category":13233},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[13234],{"metadata":13235,"sys":13238,"fields":13245},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13241,"publishedVersion":429,"revision":63,"contentType":13243,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"sys":13244},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13246,"metaTitle":439,"metaDescription":440,"mainTitle":13247,"subtitle":458,"heroImage":13262,"ctaButton":481,"ctaLink":482},[438],{"data":13248,"content":13249,"nodeType":75},{},[13250,13256],{"data":13251,"content":13252,"nodeType":451},{},[13253],{"data":13254,"marks":13255,"value":450,"nodeType":83},{},[],{"data":13257,"content":13258,"nodeType":88},{},[13259],{"data":13260,"marks":13261,"value":107,"nodeType":83},{},[],{"metadata":13263,"sys":13266,"fields":13271},{"tags":13264,"concepts":13265},[],[],{"space":13267,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13269,"publishedVersion":63,"revision":45,"locale":29},{"sys":13268},{"type":12,"linkType":13,"id":14},{"sys":13270},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13272},{"url":473,"details":13273,"fileName":479,"contentType":480},{"size":475,"image":13274},{"width":477,"height":478},{"sys":13276,"fields":13279},{"id":13277,"createdAt":13278},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":13280,"slug":13281,"articleIntro":13280,"category":13282},"2611 - Actions","compte-2611-actions",[13283],{"metadata":13284,"sys":13287,"fields":13294},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13290,"publishedVersion":429,"revision":63,"contentType":13292,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"sys":13293},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13295,"metaTitle":439,"metaDescription":440,"mainTitle":13296,"subtitle":458,"heroImage":13311,"ctaButton":481,"ctaLink":482},[438],{"data":13297,"content":13298,"nodeType":75},{},[13299,13305],{"data":13300,"content":13301,"nodeType":451},{},[13302],{"data":13303,"marks":13304,"value":450,"nodeType":83},{},[],{"data":13306,"content":13307,"nodeType":88},{},[13308],{"data":13309,"marks":13310,"value":107,"nodeType":83},{},[],{"metadata":13312,"sys":13315,"fields":13320},{"tags":13313,"concepts":13314},[],[],{"space":13316,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13318,"publishedVersion":63,"revision":45,"locale":29},{"sys":13317},{"type":12,"linkType":13,"id":14},{"sys":13319},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13321},{"url":473,"details":13322,"fileName":479,"contentType":480},{"size":475,"image":13323},{"width":477,"height":478},{"sys":13325,"fields":13328},{"id":13326,"createdAt":13327},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":13329,"slug":13330,"articleIntro":13329,"category":13331},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[13332],{"metadata":13333,"sys":13336,"fields":13343},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13339,"publishedVersion":429,"revision":63,"contentType":13341,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"sys":13342},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13344,"metaTitle":439,"metaDescription":440,"mainTitle":13345,"subtitle":458,"heroImage":13360,"ctaButton":481,"ctaLink":482},[438],{"data":13346,"content":13347,"nodeType":75},{},[13348,13354],{"data":13349,"content":13350,"nodeType":451},{},[13351],{"data":13352,"marks":13353,"value":450,"nodeType":83},{},[],{"data":13355,"content":13356,"nodeType":88},{},[13357],{"data":13358,"marks":13359,"value":107,"nodeType":83},{},[],{"metadata":13361,"sys":13364,"fields":13369},{"tags":13362,"concepts":13363},[],[],{"space":13365,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13367,"publishedVersion":63,"revision":45,"locale":29},{"sys":13366},{"type":12,"linkType":13,"id":14},{"sys":13368},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13370},{"url":473,"details":13371,"fileName":479,"contentType":480},{"size":475,"image":13372},{"width":477,"height":478},{"sys":13374,"fields":13377},{"id":13375,"createdAt":13376},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":13378,"slug":13379,"articleIntro":13378,"category":13380},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[13381],{"metadata":13382,"sys":13385,"fields":13392},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13388,"publishedVersion":429,"revision":63,"contentType":13390,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"sys":13391},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13393,"metaTitle":439,"metaDescription":440,"mainTitle":13394,"subtitle":458,"heroImage":13409,"ctaButton":481,"ctaLink":482},[438],{"data":13395,"content":13396,"nodeType":75},{},[13397,13403],{"data":13398,"content":13399,"nodeType":451},{},[13400],{"data":13401,"marks":13402,"value":450,"nodeType":83},{},[],{"data":13404,"content":13405,"nodeType":88},{},[13406],{"data":13407,"marks":13408,"value":107,"nodeType":83},{},[],{"metadata":13410,"sys":13413,"fields":13418},{"tags":13411,"concepts":13412},[],[],{"space":13414,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13416,"publishedVersion":63,"revision":45,"locale":29},{"sys":13415},{"type":12,"linkType":13,"id":14},{"sys":13417},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13419},{"url":473,"details":13420,"fileName":479,"contentType":480},{"size":475,"image":13421},{"width":477,"height":478},{"sys":13423,"fields":13426},{"id":13424,"createdAt":13425},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":13427,"slug":13428,"articleIntro":13427,"category":13429},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[13430],{"metadata":13431,"sys":13434,"fields":13441},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13437,"publishedVersion":429,"revision":63,"contentType":13439,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"sys":13440},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13442,"metaTitle":439,"metaDescription":440,"mainTitle":13443,"subtitle":458,"heroImage":13458,"ctaButton":481,"ctaLink":482},[438],{"data":13444,"content":13445,"nodeType":75},{},[13446,13452],{"data":13447,"content":13448,"nodeType":451},{},[13449],{"data":13450,"marks":13451,"value":450,"nodeType":83},{},[],{"data":13453,"content":13454,"nodeType":88},{},[13455],{"data":13456,"marks":13457,"value":107,"nodeType":83},{},[],{"metadata":13459,"sys":13462,"fields":13467},{"tags":13460,"concepts":13461},[],[],{"space":13463,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13465,"publishedVersion":63,"revision":45,"locale":29},{"sys":13464},{"type":12,"linkType":13,"id":14},{"sys":13466},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13468},{"url":473,"details":13469,"fileName":479,"contentType":480},{"size":475,"image":13470},{"width":477,"height":478},{"sys":13472,"fields":13475},{"id":13473,"createdAt":13474},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":13476,"slug":13477,"articleIntro":13476,"category":13478},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[13479],{"metadata":13480,"sys":13483,"fields":13490},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13486,"publishedVersion":429,"revision":63,"contentType":13488,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"sys":13489},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13491,"metaTitle":439,"metaDescription":440,"mainTitle":13492,"subtitle":458,"heroImage":13507,"ctaButton":481,"ctaLink":482},[438],{"data":13493,"content":13494,"nodeType":75},{},[13495,13501],{"data":13496,"content":13497,"nodeType":451},{},[13498],{"data":13499,"marks":13500,"value":450,"nodeType":83},{},[],{"data":13502,"content":13503,"nodeType":88},{},[13504],{"data":13505,"marks":13506,"value":107,"nodeType":83},{},[],{"metadata":13508,"sys":13511,"fields":13516},{"tags":13509,"concepts":13510},[],[],{"space":13512,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13514,"publishedVersion":63,"revision":45,"locale":29},{"sys":13513},{"type":12,"linkType":13,"id":14},{"sys":13515},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13517},{"url":473,"details":13518,"fileName":479,"contentType":480},{"size":475,"image":13519},{"width":477,"height":478},{"sys":13521,"fields":13524},{"id":13522,"createdAt":13523},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":13525,"slug":13526,"articleIntro":13525,"category":13527},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[13528],{"metadata":13529,"sys":13532,"fields":13539},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13535,"publishedVersion":429,"revision":63,"contentType":13537,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"sys":13538},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13540,"metaTitle":439,"metaDescription":440,"mainTitle":13541,"subtitle":458,"heroImage":13556,"ctaButton":481,"ctaLink":482},[438],{"data":13542,"content":13543,"nodeType":75},{},[13544,13550],{"data":13545,"content":13546,"nodeType":451},{},[13547],{"data":13548,"marks":13549,"value":450,"nodeType":83},{},[],{"data":13551,"content":13552,"nodeType":88},{},[13553],{"data":13554,"marks":13555,"value":107,"nodeType":83},{},[],{"metadata":13557,"sys":13560,"fields":13565},{"tags":13558,"concepts":13559},[],[],{"space":13561,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13563,"publishedVersion":63,"revision":45,"locale":29},{"sys":13562},{"type":12,"linkType":13,"id":14},{"sys":13564},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13566},{"url":473,"details":13567,"fileName":479,"contentType":480},{"size":475,"image":13568},{"width":477,"height":478},{"sys":13570,"fields":13573},{"id":13571,"createdAt":13572},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":13574,"slug":13575,"articleIntro":-1,"category":13576},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[13577],{"metadata":13578,"sys":13581,"fields":13588},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13584,"publishedVersion":429,"revision":63,"contentType":13586,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"sys":13587},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13589,"metaTitle":439,"metaDescription":440,"mainTitle":13590,"subtitle":458,"heroImage":13605,"ctaButton":481,"ctaLink":482},[438],{"data":13591,"content":13592,"nodeType":75},{},[13593,13599],{"data":13594,"content":13595,"nodeType":451},{},[13596],{"data":13597,"marks":13598,"value":450,"nodeType":83},{},[],{"data":13600,"content":13601,"nodeType":88},{},[13602],{"data":13603,"marks":13604,"value":107,"nodeType":83},{},[],{"metadata":13606,"sys":13609,"fields":13614},{"tags":13607,"concepts":13608},[],[],{"space":13610,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13612,"publishedVersion":63,"revision":45,"locale":29},{"sys":13611},{"type":12,"linkType":13,"id":14},{"sys":13613},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13615},{"url":473,"details":13616,"fileName":479,"contentType":480},{"size":475,"image":13617},{"width":477,"height":478},{"sys":13619,"fields":13622},{"id":13620,"createdAt":13621},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":13623,"slug":13624,"articleIntro":13623,"category":13625},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[13626],{"metadata":13627,"sys":13630,"fields":13637},{"tags":13628,"concepts":13629},[],[],{"space":13631,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13633,"publishedVersion":429,"revision":63,"contentType":13635,"locale":29},{"sys":13632},{"type":12,"linkType":13,"id":14},{"sys":13634},{"id":21,"type":12,"linkType":22},{"sys":13636},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13638,"metaTitle":439,"metaDescription":440,"mainTitle":13639,"subtitle":458,"heroImage":13654,"ctaButton":481,"ctaLink":482},[438],{"data":13640,"content":13641,"nodeType":75},{},[13642,13648],{"data":13643,"content":13644,"nodeType":451},{},[13645],{"data":13646,"marks":13647,"value":450,"nodeType":83},{},[],{"data":13649,"content":13650,"nodeType":88},{},[13651],{"data":13652,"marks":13653,"value":107,"nodeType":83},{},[],{"metadata":13655,"sys":13658,"fields":13663},{"tags":13656,"concepts":13657},[],[],{"space":13659,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13661,"publishedVersion":63,"revision":45,"locale":29},{"sys":13660},{"type":12,"linkType":13,"id":14},{"sys":13662},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13664},{"url":473,"details":13665,"fileName":479,"contentType":480},{"size":475,"image":13666},{"width":477,"height":478},{"sys":13668,"fields":13671},{"id":13669,"createdAt":13670},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":13672,"slug":13673,"articleIntro":13672,"category":13674},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[13675],{"metadata":13676,"sys":13679,"fields":13686},{"tags":13677,"concepts":13678},[],[],{"space":13680,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13682,"publishedVersion":429,"revision":63,"contentType":13684,"locale":29},{"sys":13681},{"type":12,"linkType":13,"id":14},{"sys":13683},{"id":21,"type":12,"linkType":22},{"sys":13685},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13687,"metaTitle":439,"metaDescription":440,"mainTitle":13688,"subtitle":458,"heroImage":13703,"ctaButton":481,"ctaLink":482},[438],{"data":13689,"content":13690,"nodeType":75},{},[13691,13697],{"data":13692,"content":13693,"nodeType":451},{},[13694],{"data":13695,"marks":13696,"value":450,"nodeType":83},{},[],{"data":13698,"content":13699,"nodeType":88},{},[13700],{"data":13701,"marks":13702,"value":107,"nodeType":83},{},[],{"metadata":13704,"sys":13707,"fields":13712},{"tags":13705,"concepts":13706},[],[],{"space":13708,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13710,"publishedVersion":63,"revision":45,"locale":29},{"sys":13709},{"type":12,"linkType":13,"id":14},{"sys":13711},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13713},{"url":473,"details":13714,"fileName":479,"contentType":480},{"size":475,"image":13715},{"width":477,"height":478},{"sys":13717,"fields":13720},{"id":13718,"createdAt":13719},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":13721,"slug":13722,"articleIntro":13721,"category":13723},"Compte 6256 - Missions","compte-6256-missions",[13724],{"metadata":13725,"sys":13728,"fields":13735},{"tags":13726,"concepts":13727},[],[],{"space":13729,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13731,"publishedVersion":429,"revision":63,"contentType":13733,"locale":29},{"sys":13730},{"type":12,"linkType":13,"id":14},{"sys":13732},{"id":21,"type":12,"linkType":22},{"sys":13734},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13736,"metaTitle":439,"metaDescription":440,"mainTitle":13737,"subtitle":458,"heroImage":13752,"ctaButton":481,"ctaLink":482},[438],{"data":13738,"content":13739,"nodeType":75},{},[13740,13746],{"data":13741,"content":13742,"nodeType":451},{},[13743],{"data":13744,"marks":13745,"value":450,"nodeType":83},{},[],{"data":13747,"content":13748,"nodeType":88},{},[13749],{"data":13750,"marks":13751,"value":107,"nodeType":83},{},[],{"metadata":13753,"sys":13756,"fields":13761},{"tags":13754,"concepts":13755},[],[],{"space":13757,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13759,"publishedVersion":63,"revision":45,"locale":29},{"sys":13758},{"type":12,"linkType":13,"id":14},{"sys":13760},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13762},{"url":473,"details":13763,"fileName":479,"contentType":480},{"size":475,"image":13764},{"width":477,"height":478},{"sys":13766,"fields":13769},{"id":13767,"createdAt":13768},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":13770,"slug":13771,"articleIntro":-1,"category":13772},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[13773],{"metadata":13774,"sys":13777,"fields":13784},{"tags":13775,"concepts":13776},[],[],{"space":13778,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13780,"publishedVersion":429,"revision":63,"contentType":13782,"locale":29},{"sys":13779},{"type":12,"linkType":13,"id":14},{"sys":13781},{"id":21,"type":12,"linkType":22},{"sys":13783},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13785,"metaTitle":439,"metaDescription":440,"mainTitle":13786,"subtitle":458,"heroImage":13801,"ctaButton":481,"ctaLink":482},[438],{"data":13787,"content":13788,"nodeType":75},{},[13789,13795],{"data":13790,"content":13791,"nodeType":451},{},[13792],{"data":13793,"marks":13794,"value":450,"nodeType":83},{},[],{"data":13796,"content":13797,"nodeType":88},{},[13798],{"data":13799,"marks":13800,"value":107,"nodeType":83},{},[],{"metadata":13802,"sys":13805,"fields":13810},{"tags":13803,"concepts":13804},[],[],{"space":13806,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13808,"publishedVersion":63,"revision":45,"locale":29},{"sys":13807},{"type":12,"linkType":13,"id":14},{"sys":13809},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13811},{"url":473,"details":13812,"fileName":479,"contentType":480},{"size":475,"image":13813},{"width":477,"height":478},{"sys":13815,"fields":13818},{"id":13816,"createdAt":13817},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":13819,"slug":13820,"articleIntro":-1,"category":13821},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[13822],{"metadata":13823,"sys":13826,"fields":13833},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13829,"publishedVersion":429,"revision":63,"contentType":13831,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"sys":13832},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13834,"metaTitle":439,"metaDescription":440,"mainTitle":13835,"subtitle":458,"heroImage":13850,"ctaButton":481,"ctaLink":482},[438],{"data":13836,"content":13837,"nodeType":75},{},[13838,13844],{"data":13839,"content":13840,"nodeType":451},{},[13841],{"data":13842,"marks":13843,"value":450,"nodeType":83},{},[],{"data":13845,"content":13846,"nodeType":88},{},[13847],{"data":13848,"marks":13849,"value":107,"nodeType":83},{},[],{"metadata":13851,"sys":13854,"fields":13859},{"tags":13852,"concepts":13853},[],[],{"space":13855,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13857,"publishedVersion":63,"revision":45,"locale":29},{"sys":13856},{"type":12,"linkType":13,"id":14},{"sys":13858},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13860},{"url":473,"details":13861,"fileName":479,"contentType":480},{"size":475,"image":13862},{"width":477,"height":478},{"sys":13864,"fields":13867},{"id":13865,"createdAt":13866},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":13868,"slug":13869,"articleIntro":-1,"category":13870},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[13871],{"metadata":13872,"sys":13875,"fields":13882},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13878,"publishedVersion":429,"revision":63,"contentType":13880,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"sys":13881},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13883,"metaTitle":439,"metaDescription":440,"mainTitle":13884,"subtitle":458,"heroImage":13899,"ctaButton":481,"ctaLink":482},[438],{"data":13885,"content":13886,"nodeType":75},{},[13887,13893],{"data":13888,"content":13889,"nodeType":451},{},[13890],{"data":13891,"marks":13892,"value":450,"nodeType":83},{},[],{"data":13894,"content":13895,"nodeType":88},{},[13896],{"data":13897,"marks":13898,"value":107,"nodeType":83},{},[],{"metadata":13900,"sys":13903,"fields":13908},{"tags":13901,"concepts":13902},[],[],{"space":13904,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13906,"publishedVersion":63,"revision":45,"locale":29},{"sys":13905},{"type":12,"linkType":13,"id":14},{"sys":13907},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13909},{"url":473,"details":13910,"fileName":479,"contentType":480},{"size":475,"image":13911},{"width":477,"height":478},{"sys":13913,"fields":13916},{"id":13914,"createdAt":13915},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":13917,"slug":13918,"articleIntro":13917,"category":13919},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[13920],{"metadata":13921,"sys":13924,"fields":13931},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13927,"publishedVersion":429,"revision":63,"contentType":13929,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"sys":13930},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13932,"metaTitle":439,"metaDescription":440,"mainTitle":13933,"subtitle":458,"heroImage":13948,"ctaButton":481,"ctaLink":482},[438],{"data":13934,"content":13935,"nodeType":75},{},[13936,13942],{"data":13937,"content":13938,"nodeType":451},{},[13939],{"data":13940,"marks":13941,"value":450,"nodeType":83},{},[],{"data":13943,"content":13944,"nodeType":88},{},[13945],{"data":13946,"marks":13947,"value":107,"nodeType":83},{},[],{"metadata":13949,"sys":13952,"fields":13957},{"tags":13950,"concepts":13951},[],[],{"space":13953,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":13955,"publishedVersion":63,"revision":45,"locale":29},{"sys":13954},{"type":12,"linkType":13,"id":14},{"sys":13956},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":13958},{"url":473,"details":13959,"fileName":479,"contentType":480},{"size":475,"image":13960},{"width":477,"height":478},{"sys":13962,"fields":13965},{"id":13963,"createdAt":13964},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":13966,"slug":13967,"articleIntro":-1,"category":13968},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[13969],{"metadata":13970,"sys":13973,"fields":13980},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":13976,"publishedVersion":429,"revision":63,"contentType":13978,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"sys":13979},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":13981,"metaTitle":439,"metaDescription":440,"mainTitle":13982,"subtitle":458,"heroImage":13997,"ctaButton":481,"ctaLink":482},[438],{"data":13983,"content":13984,"nodeType":75},{},[13985,13991],{"data":13986,"content":13987,"nodeType":451},{},[13988],{"data":13989,"marks":13990,"value":450,"nodeType":83},{},[],{"data":13992,"content":13993,"nodeType":88},{},[13994],{"data":13995,"marks":13996,"value":107,"nodeType":83},{},[],{"metadata":13998,"sys":14001,"fields":14006},{"tags":13999,"concepts":14000},[],[],{"space":14002,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14004,"publishedVersion":63,"revision":45,"locale":29},{"sys":14003},{"type":12,"linkType":13,"id":14},{"sys":14005},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14007},{"url":473,"details":14008,"fileName":479,"contentType":480},{"size":475,"image":14009},{"width":477,"height":478},{"sys":14011,"fields":14014},{"id":14012,"createdAt":14013},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":14015,"slug":14016,"articleIntro":-1,"category":14017},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[14018],{"metadata":14019,"sys":14022,"fields":14029},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14025,"publishedVersion":429,"revision":63,"contentType":14027,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"sys":14028},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14030,"metaTitle":439,"metaDescription":440,"mainTitle":14031,"subtitle":458,"heroImage":14046,"ctaButton":481,"ctaLink":482},[438],{"data":14032,"content":14033,"nodeType":75},{},[14034,14040],{"data":14035,"content":14036,"nodeType":451},{},[14037],{"data":14038,"marks":14039,"value":450,"nodeType":83},{},[],{"data":14041,"content":14042,"nodeType":88},{},[14043],{"data":14044,"marks":14045,"value":107,"nodeType":83},{},[],{"metadata":14047,"sys":14050,"fields":14055},{"tags":14048,"concepts":14049},[],[],{"space":14051,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14053,"publishedVersion":63,"revision":45,"locale":29},{"sys":14052},{"type":12,"linkType":13,"id":14},{"sys":14054},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14056},{"url":473,"details":14057,"fileName":479,"contentType":480},{"size":475,"image":14058},{"width":477,"height":478},{"sys":14060,"fields":14062},{"id":14061,"createdAt":13278},"162s9jHJG3pe8Lo9DnYq87",{"title":14063,"slug":14064,"articleIntro":14063,"category":14065},"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",[14066],{"metadata":14067,"sys":14070,"fields":14077},{"tags":14068,"concepts":14069},[],[],{"space":14071,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14073,"publishedVersion":429,"revision":63,"contentType":14075,"locale":29},{"sys":14072},{"type":12,"linkType":13,"id":14},{"sys":14074},{"id":21,"type":12,"linkType":22},{"sys":14076},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14078,"metaTitle":439,"metaDescription":440,"mainTitle":14079,"subtitle":458,"heroImage":14094,"ctaButton":481,"ctaLink":482},[438],{"data":14080,"content":14081,"nodeType":75},{},[14082,14088],{"data":14083,"content":14084,"nodeType":451},{},[14085],{"data":14086,"marks":14087,"value":450,"nodeType":83},{},[],{"data":14089,"content":14090,"nodeType":88},{},[14091],{"data":14092,"marks":14093,"value":107,"nodeType":83},{},[],{"metadata":14095,"sys":14098,"fields":14103},{"tags":14096,"concepts":14097},[],[],{"space":14099,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14101,"publishedVersion":63,"revision":45,"locale":29},{"sys":14100},{"type":12,"linkType":13,"id":14},{"sys":14102},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14104},{"url":473,"details":14105,"fileName":479,"contentType":480},{"size":475,"image":14106},{"width":477,"height":478},{"sys":14108,"fields":14111},{"id":14109,"createdAt":14110},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":14112,"slug":14113,"articleIntro":14112,"category":14114},"Compte 211 - Terrains","compte-211-terrains",[14115],{"metadata":14116,"sys":14119,"fields":14126},{"tags":14117,"concepts":14118},[],[],{"space":14120,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14122,"publishedVersion":429,"revision":63,"contentType":14124,"locale":29},{"sys":14121},{"type":12,"linkType":13,"id":14},{"sys":14123},{"id":21,"type":12,"linkType":22},{"sys":14125},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14127,"metaTitle":439,"metaDescription":440,"mainTitle":14128,"subtitle":458,"heroImage":14143,"ctaButton":481,"ctaLink":482},[438],{"data":14129,"content":14130,"nodeType":75},{},[14131,14137],{"data":14132,"content":14133,"nodeType":451},{},[14134],{"data":14135,"marks":14136,"value":450,"nodeType":83},{},[],{"data":14138,"content":14139,"nodeType":88},{},[14140],{"data":14141,"marks":14142,"value":107,"nodeType":83},{},[],{"metadata":14144,"sys":14147,"fields":14152},{"tags":14145,"concepts":14146},[],[],{"space":14148,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14150,"publishedVersion":63,"revision":45,"locale":29},{"sys":14149},{"type":12,"linkType":13,"id":14},{"sys":14151},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14153},{"url":473,"details":14154,"fileName":479,"contentType":480},{"size":475,"image":14155},{"width":477,"height":478},{"sys":14157,"fields":14160},{"id":14158,"createdAt":14159},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":14161,"slug":14162,"articleIntro":14161,"category":14163},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[14164],{"metadata":14165,"sys":14168,"fields":14175},{"tags":14166,"concepts":14167},[],[],{"space":14169,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14171,"publishedVersion":429,"revision":63,"contentType":14173,"locale":29},{"sys":14170},{"type":12,"linkType":13,"id":14},{"sys":14172},{"id":21,"type":12,"linkType":22},{"sys":14174},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14176,"metaTitle":439,"metaDescription":440,"mainTitle":14177,"subtitle":458,"heroImage":14192,"ctaButton":481,"ctaLink":482},[438],{"data":14178,"content":14179,"nodeType":75},{},[14180,14186],{"data":14181,"content":14182,"nodeType":451},{},[14183],{"data":14184,"marks":14185,"value":450,"nodeType":83},{},[],{"data":14187,"content":14188,"nodeType":88},{},[14189],{"data":14190,"marks":14191,"value":107,"nodeType":83},{},[],{"metadata":14193,"sys":14196,"fields":14201},{"tags":14194,"concepts":14195},[],[],{"space":14197,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14199,"publishedVersion":63,"revision":45,"locale":29},{"sys":14198},{"type":12,"linkType":13,"id":14},{"sys":14200},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14202},{"url":473,"details":14203,"fileName":479,"contentType":480},{"size":475,"image":14204},{"width":477,"height":478},{"sys":14206,"fields":14209},{"id":14207,"createdAt":14208},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":14210,"slug":14211,"articleIntro":-1,"category":14212},"Compte 411 - Clients","compte-411-clients",[14213],{"metadata":14214,"sys":14217,"fields":14224},{"tags":14215,"concepts":14216},[],[],{"space":14218,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14220,"publishedVersion":429,"revision":63,"contentType":14222,"locale":29},{"sys":14219},{"type":12,"linkType":13,"id":14},{"sys":14221},{"id":21,"type":12,"linkType":22},{"sys":14223},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14225,"metaTitle":439,"metaDescription":440,"mainTitle":14226,"subtitle":458,"heroImage":14241,"ctaButton":481,"ctaLink":482},[438],{"data":14227,"content":14228,"nodeType":75},{},[14229,14235],{"data":14230,"content":14231,"nodeType":451},{},[14232],{"data":14233,"marks":14234,"value":450,"nodeType":83},{},[],{"data":14236,"content":14237,"nodeType":88},{},[14238],{"data":14239,"marks":14240,"value":107,"nodeType":83},{},[],{"metadata":14242,"sys":14245,"fields":14250},{"tags":14243,"concepts":14244},[],[],{"space":14246,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14248,"publishedVersion":63,"revision":45,"locale":29},{"sys":14247},{"type":12,"linkType":13,"id":14},{"sys":14249},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14251},{"url":473,"details":14252,"fileName":479,"contentType":480},{"size":475,"image":14253},{"width":477,"height":478},{"sys":14255,"fields":14258},{"id":14256,"createdAt":14257},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":14259,"slug":14260,"articleIntro":-1,"category":14261},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[14262],{"metadata":14263,"sys":14266,"fields":14273},{"tags":14264,"concepts":14265},[],[],{"space":14267,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14269,"publishedVersion":429,"revision":63,"contentType":14271,"locale":29},{"sys":14268},{"type":12,"linkType":13,"id":14},{"sys":14270},{"id":21,"type":12,"linkType":22},{"sys":14272},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14274,"metaTitle":439,"metaDescription":440,"mainTitle":14275,"subtitle":458,"heroImage":14290,"ctaButton":481,"ctaLink":482},[438],{"data":14276,"content":14277,"nodeType":75},{},[14278,14284],{"data":14279,"content":14280,"nodeType":451},{},[14281],{"data":14282,"marks":14283,"value":450,"nodeType":83},{},[],{"data":14285,"content":14286,"nodeType":88},{},[14287],{"data":14288,"marks":14289,"value":107,"nodeType":83},{},[],{"metadata":14291,"sys":14294,"fields":14299},{"tags":14292,"concepts":14293},[],[],{"space":14295,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14297,"publishedVersion":63,"revision":45,"locale":29},{"sys":14296},{"type":12,"linkType":13,"id":14},{"sys":14298},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14300},{"url":473,"details":14301,"fileName":479,"contentType":480},{"size":475,"image":14302},{"width":477,"height":478},{"sys":14304,"fields":14307},{"id":14305,"createdAt":14306},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":14308,"slug":14309,"articleIntro":14308,"category":14310},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[14311],{"metadata":14312,"sys":14315,"fields":14322},{"tags":14313,"concepts":14314},[],[],{"space":14316,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14318,"publishedVersion":429,"revision":63,"contentType":14320,"locale":29},{"sys":14317},{"type":12,"linkType":13,"id":14},{"sys":14319},{"id":21,"type":12,"linkType":22},{"sys":14321},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14323,"metaTitle":439,"metaDescription":440,"mainTitle":14324,"subtitle":458,"heroImage":14339,"ctaButton":481,"ctaLink":482},[438],{"data":14325,"content":14326,"nodeType":75},{},[14327,14333],{"data":14328,"content":14329,"nodeType":451},{},[14330],{"data":14331,"marks":14332,"value":450,"nodeType":83},{},[],{"data":14334,"content":14335,"nodeType":88},{},[14336],{"data":14337,"marks":14338,"value":107,"nodeType":83},{},[],{"metadata":14340,"sys":14343,"fields":14348},{"tags":14341,"concepts":14342},[],[],{"space":14344,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14346,"publishedVersion":63,"revision":45,"locale":29},{"sys":14345},{"type":12,"linkType":13,"id":14},{"sys":14347},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14349},{"url":473,"details":14350,"fileName":479,"contentType":480},{"size":475,"image":14351},{"width":477,"height":478},{"sys":14353,"fields":14356},{"id":14354,"createdAt":14355},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":14357,"slug":14358,"articleIntro":-1,"category":14359},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[14360],{"metadata":14361,"sys":14364,"fields":14371},{"tags":14362,"concepts":14363},[],[],{"space":14365,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14367,"publishedVersion":429,"revision":63,"contentType":14369,"locale":29},{"sys":14366},{"type":12,"linkType":13,"id":14},{"sys":14368},{"id":21,"type":12,"linkType":22},{"sys":14370},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14372,"metaTitle":439,"metaDescription":440,"mainTitle":14373,"subtitle":458,"heroImage":14388,"ctaButton":481,"ctaLink":482},[438],{"data":14374,"content":14375,"nodeType":75},{},[14376,14382],{"data":14377,"content":14378,"nodeType":451},{},[14379],{"data":14380,"marks":14381,"value":450,"nodeType":83},{},[],{"data":14383,"content":14384,"nodeType":88},{},[14385],{"data":14386,"marks":14387,"value":107,"nodeType":83},{},[],{"metadata":14389,"sys":14392,"fields":14397},{"tags":14390,"concepts":14391},[],[],{"space":14393,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14395,"publishedVersion":63,"revision":45,"locale":29},{"sys":14394},{"type":12,"linkType":13,"id":14},{"sys":14396},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14398},{"url":473,"details":14399,"fileName":479,"contentType":480},{"size":475,"image":14400},{"width":477,"height":478},{"sys":14402,"fields":14405},{"id":14403,"createdAt":14404},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":14406,"slug":14407,"articleIntro":14406,"category":14408},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[14409],{"metadata":14410,"sys":14413,"fields":14420},{"tags":14411,"concepts":14412},[],[],{"space":14414,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14416,"publishedVersion":429,"revision":63,"contentType":14418,"locale":29},{"sys":14415},{"type":12,"linkType":13,"id":14},{"sys":14417},{"id":21,"type":12,"linkType":22},{"sys":14419},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14421,"metaTitle":439,"metaDescription":440,"mainTitle":14422,"subtitle":458,"heroImage":14437,"ctaButton":481,"ctaLink":482},[438],{"data":14423,"content":14424,"nodeType":75},{},[14425,14431],{"data":14426,"content":14427,"nodeType":451},{},[14428],{"data":14429,"marks":14430,"value":450,"nodeType":83},{},[],{"data":14432,"content":14433,"nodeType":88},{},[14434],{"data":14435,"marks":14436,"value":107,"nodeType":83},{},[],{"metadata":14438,"sys":14441,"fields":14446},{"tags":14439,"concepts":14440},[],[],{"space":14442,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14444,"publishedVersion":63,"revision":45,"locale":29},{"sys":14443},{"type":12,"linkType":13,"id":14},{"sys":14445},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14447},{"url":473,"details":14448,"fileName":479,"contentType":480},{"size":475,"image":14449},{"width":477,"height":478},{"sys":14451,"fields":14454},{"id":14452,"createdAt":14453},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":14455,"slug":14456,"articleIntro":14457,"category":14458},"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.",[14459],{"metadata":14460,"sys":14463,"fields":14470},{"tags":14461,"concepts":14462},[],[],{"space":14464,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14466,"publishedVersion":429,"revision":63,"contentType":14468,"locale":29},{"sys":14465},{"type":12,"linkType":13,"id":14},{"sys":14467},{"id":21,"type":12,"linkType":22},{"sys":14469},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14471,"metaTitle":439,"metaDescription":440,"mainTitle":14472,"subtitle":458,"heroImage":14487,"ctaButton":481,"ctaLink":482},[438],{"data":14473,"content":14474,"nodeType":75},{},[14475,14481],{"data":14476,"content":14477,"nodeType":451},{},[14478],{"data":14479,"marks":14480,"value":450,"nodeType":83},{},[],{"data":14482,"content":14483,"nodeType":88},{},[14484],{"data":14485,"marks":14486,"value":107,"nodeType":83},{},[],{"metadata":14488,"sys":14491,"fields":14496},{"tags":14489,"concepts":14490},[],[],{"space":14492,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14494,"publishedVersion":63,"revision":45,"locale":29},{"sys":14493},{"type":12,"linkType":13,"id":14},{"sys":14495},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14497},{"url":473,"details":14498,"fileName":479,"contentType":480},{"size":475,"image":14499},{"width":477,"height":478},{"sys":14501,"fields":14504},{"id":14502,"createdAt":14503},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":14505,"slug":14506,"articleIntro":14505,"category":14507},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[14508],{"metadata":14509,"sys":14512,"fields":14519},{"tags":14510,"concepts":14511},[],[],{"space":14513,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14515,"publishedVersion":429,"revision":63,"contentType":14517,"locale":29},{"sys":14514},{"type":12,"linkType":13,"id":14},{"sys":14516},{"id":21,"type":12,"linkType":22},{"sys":14518},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14520,"metaTitle":439,"metaDescription":440,"mainTitle":14521,"subtitle":458,"heroImage":14536,"ctaButton":481,"ctaLink":482},[438],{"data":14522,"content":14523,"nodeType":75},{},[14524,14530],{"data":14525,"content":14526,"nodeType":451},{},[14527],{"data":14528,"marks":14529,"value":450,"nodeType":83},{},[],{"data":14531,"content":14532,"nodeType":88},{},[14533],{"data":14534,"marks":14535,"value":107,"nodeType":83},{},[],{"metadata":14537,"sys":14540,"fields":14545},{"tags":14538,"concepts":14539},[],[],{"space":14541,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14543,"publishedVersion":63,"revision":45,"locale":29},{"sys":14542},{"type":12,"linkType":13,"id":14},{"sys":14544},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14546},{"url":473,"details":14547,"fileName":479,"contentType":480},{"size":475,"image":14548},{"width":477,"height":478},{"sys":14550,"fields":14553},{"id":14551,"createdAt":14552},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":14554,"slug":14555,"articleIntro":14554,"category":14556},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[14557],{"metadata":14558,"sys":14561,"fields":14568},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14564,"publishedVersion":429,"revision":63,"contentType":14566,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"sys":14567},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14569,"metaTitle":439,"metaDescription":440,"mainTitle":14570,"subtitle":458,"heroImage":14585,"ctaButton":481,"ctaLink":482},[438],{"data":14571,"content":14572,"nodeType":75},{},[14573,14579],{"data":14574,"content":14575,"nodeType":451},{},[14576],{"data":14577,"marks":14578,"value":450,"nodeType":83},{},[],{"data":14580,"content":14581,"nodeType":88},{},[14582],{"data":14583,"marks":14584,"value":107,"nodeType":83},{},[],{"metadata":14586,"sys":14589,"fields":14594},{"tags":14587,"concepts":14588},[],[],{"space":14590,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14592,"publishedVersion":63,"revision":45,"locale":29},{"sys":14591},{"type":12,"linkType":13,"id":14},{"sys":14593},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14595},{"url":473,"details":14596,"fileName":479,"contentType":480},{"size":475,"image":14597},{"width":477,"height":478},{"sys":14599,"fields":14602},{"id":14600,"createdAt":14601},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":14603,"slug":14604,"articleIntro":14605,"category":14606},"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. ",[14607],{"metadata":14608,"sys":14611,"fields":14618},{"tags":14609,"concepts":14610},[],[],{"space":14612,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14614,"publishedVersion":429,"revision":63,"contentType":14616,"locale":29},{"sys":14613},{"type":12,"linkType":13,"id":14},{"sys":14615},{"id":21,"type":12,"linkType":22},{"sys":14617},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14619,"metaTitle":439,"metaDescription":440,"mainTitle":14620,"subtitle":458,"heroImage":14635,"ctaButton":481,"ctaLink":482},[438],{"data":14621,"content":14622,"nodeType":75},{},[14623,14629],{"data":14624,"content":14625,"nodeType":451},{},[14626],{"data":14627,"marks":14628,"value":450,"nodeType":83},{},[],{"data":14630,"content":14631,"nodeType":88},{},[14632],{"data":14633,"marks":14634,"value":107,"nodeType":83},{},[],{"metadata":14636,"sys":14639,"fields":14644},{"tags":14637,"concepts":14638},[],[],{"space":14640,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14642,"publishedVersion":63,"revision":45,"locale":29},{"sys":14641},{"type":12,"linkType":13,"id":14},{"sys":14643},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14645},{"url":473,"details":14646,"fileName":479,"contentType":480},{"size":475,"image":14647},{"width":477,"height":478},{"sys":14649,"fields":14652},{"id":14650,"createdAt":14651},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":14653,"slug":14654,"articleIntro":14653,"category":14655},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[14656],{"metadata":14657,"sys":14660,"fields":14667},{"tags":14658,"concepts":14659},[],[],{"space":14661,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14663,"publishedVersion":429,"revision":63,"contentType":14665,"locale":29},{"sys":14662},{"type":12,"linkType":13,"id":14},{"sys":14664},{"id":21,"type":12,"linkType":22},{"sys":14666},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14668,"metaTitle":439,"metaDescription":440,"mainTitle":14669,"subtitle":458,"heroImage":14684,"ctaButton":481,"ctaLink":482},[438],{"data":14670,"content":14671,"nodeType":75},{},[14672,14678],{"data":14673,"content":14674,"nodeType":451},{},[14675],{"data":14676,"marks":14677,"value":450,"nodeType":83},{},[],{"data":14679,"content":14680,"nodeType":88},{},[14681],{"data":14682,"marks":14683,"value":107,"nodeType":83},{},[],{"metadata":14685,"sys":14688,"fields":14693},{"tags":14686,"concepts":14687},[],[],{"space":14689,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14691,"publishedVersion":63,"revision":45,"locale":29},{"sys":14690},{"type":12,"linkType":13,"id":14},{"sys":14692},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14694},{"url":473,"details":14695,"fileName":479,"contentType":480},{"size":475,"image":14696},{"width":477,"height":478},{"sys":14698,"fields":14701},{"id":14699,"createdAt":14700},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":14702,"slug":14703,"articleIntro":-1,"category":14704},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[14705],{"metadata":14706,"sys":14709,"fields":14716},{"tags":14707,"concepts":14708},[],[],{"space":14710,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14712,"publishedVersion":429,"revision":63,"contentType":14714,"locale":29},{"sys":14711},{"type":12,"linkType":13,"id":14},{"sys":14713},{"id":21,"type":12,"linkType":22},{"sys":14715},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14717,"metaTitle":439,"metaDescription":440,"mainTitle":14718,"subtitle":458,"heroImage":14733,"ctaButton":481,"ctaLink":482},[438],{"data":14719,"content":14720,"nodeType":75},{},[14721,14727],{"data":14722,"content":14723,"nodeType":451},{},[14724],{"data":14725,"marks":14726,"value":450,"nodeType":83},{},[],{"data":14728,"content":14729,"nodeType":88},{},[14730],{"data":14731,"marks":14732,"value":107,"nodeType":83},{},[],{"metadata":14734,"sys":14737,"fields":14742},{"tags":14735,"concepts":14736},[],[],{"space":14738,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14740,"publishedVersion":63,"revision":45,"locale":29},{"sys":14739},{"type":12,"linkType":13,"id":14},{"sys":14741},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14743},{"url":473,"details":14744,"fileName":479,"contentType":480},{"size":475,"image":14745},{"width":477,"height":478},{"sys":14747,"fields":14750},{"id":14748,"createdAt":14749},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":14751,"slug":14752,"articleIntro":-1,"category":14753},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[14754],{"metadata":14755,"sys":14758,"fields":14765},{"tags":14756,"concepts":14757},[],[],{"space":14759,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14761,"publishedVersion":429,"revision":63,"contentType":14763,"locale":29},{"sys":14760},{"type":12,"linkType":13,"id":14},{"sys":14762},{"id":21,"type":12,"linkType":22},{"sys":14764},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14766,"metaTitle":439,"metaDescription":440,"mainTitle":14767,"subtitle":458,"heroImage":14782,"ctaButton":481,"ctaLink":482},[438],{"data":14768,"content":14769,"nodeType":75},{},[14770,14776],{"data":14771,"content":14772,"nodeType":451},{},[14773],{"data":14774,"marks":14775,"value":450,"nodeType":83},{},[],{"data":14777,"content":14778,"nodeType":88},{},[14779],{"data":14780,"marks":14781,"value":107,"nodeType":83},{},[],{"metadata":14783,"sys":14786,"fields":14791},{"tags":14784,"concepts":14785},[],[],{"space":14787,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14789,"publishedVersion":63,"revision":45,"locale":29},{"sys":14788},{"type":12,"linkType":13,"id":14},{"sys":14790},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14792},{"url":473,"details":14793,"fileName":479,"contentType":480},{"size":475,"image":14794},{"width":477,"height":478},{"sys":14796,"fields":14799},{"id":14797,"createdAt":14798},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":14800,"slug":14801,"articleIntro":14802,"category":14803},"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.",[14804],{"metadata":14805,"sys":14808,"fields":14815},{"tags":14806,"concepts":14807},[],[],{"space":14809,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14811,"publishedVersion":429,"revision":63,"contentType":14813,"locale":29},{"sys":14810},{"type":12,"linkType":13,"id":14},{"sys":14812},{"id":21,"type":12,"linkType":22},{"sys":14814},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14816,"metaTitle":439,"metaDescription":440,"mainTitle":14817,"subtitle":458,"heroImage":14832,"ctaButton":481,"ctaLink":482},[438],{"data":14818,"content":14819,"nodeType":75},{},[14820,14826],{"data":14821,"content":14822,"nodeType":451},{},[14823],{"data":14824,"marks":14825,"value":450,"nodeType":83},{},[],{"data":14827,"content":14828,"nodeType":88},{},[14829],{"data":14830,"marks":14831,"value":107,"nodeType":83},{},[],{"metadata":14833,"sys":14836,"fields":14841},{"tags":14834,"concepts":14835},[],[],{"space":14837,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14839,"publishedVersion":63,"revision":45,"locale":29},{"sys":14838},{"type":12,"linkType":13,"id":14},{"sys":14840},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14842},{"url":473,"details":14843,"fileName":479,"contentType":480},{"size":475,"image":14844},{"width":477,"height":478},{"sys":14846,"fields":14849},{"id":14847,"createdAt":14848},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":14850,"slug":14851,"articleIntro":14850,"category":14852},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[14853],{"metadata":14854,"sys":14857,"fields":14864},{"tags":14855,"concepts":14856},[],[],{"space":14858,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14860,"publishedVersion":429,"revision":63,"contentType":14862,"locale":29},{"sys":14859},{"type":12,"linkType":13,"id":14},{"sys":14861},{"id":21,"type":12,"linkType":22},{"sys":14863},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14865,"metaTitle":439,"metaDescription":440,"mainTitle":14866,"subtitle":458,"heroImage":14881,"ctaButton":481,"ctaLink":482},[438],{"data":14867,"content":14868,"nodeType":75},{},[14869,14875],{"data":14870,"content":14871,"nodeType":451},{},[14872],{"data":14873,"marks":14874,"value":450,"nodeType":83},{},[],{"data":14876,"content":14877,"nodeType":88},{},[14878],{"data":14879,"marks":14880,"value":107,"nodeType":83},{},[],{"metadata":14882,"sys":14885,"fields":14890},{"tags":14883,"concepts":14884},[],[],{"space":14886,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14888,"publishedVersion":63,"revision":45,"locale":29},{"sys":14887},{"type":12,"linkType":13,"id":14},{"sys":14889},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14891},{"url":473,"details":14892,"fileName":479,"contentType":480},{"size":475,"image":14893},{"width":477,"height":478},{"sys":14895,"fields":14898},{"id":14896,"createdAt":14897},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":14899,"slug":14900,"articleIntro":-1,"category":14901},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[14902],{"metadata":14903,"sys":14906,"fields":14913},{"tags":14904,"concepts":14905},[],[],{"space":14907,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14909,"publishedVersion":429,"revision":63,"contentType":14911,"locale":29},{"sys":14908},{"type":12,"linkType":13,"id":14},{"sys":14910},{"id":21,"type":12,"linkType":22},{"sys":14912},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14914,"metaTitle":439,"metaDescription":440,"mainTitle":14915,"subtitle":458,"heroImage":14930,"ctaButton":481,"ctaLink":482},[438],{"data":14916,"content":14917,"nodeType":75},{},[14918,14924],{"data":14919,"content":14920,"nodeType":451},{},[14921],{"data":14922,"marks":14923,"value":450,"nodeType":83},{},[],{"data":14925,"content":14926,"nodeType":88},{},[14927],{"data":14928,"marks":14929,"value":107,"nodeType":83},{},[],{"metadata":14931,"sys":14934,"fields":14939},{"tags":14932,"concepts":14933},[],[],{"space":14935,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14937,"publishedVersion":63,"revision":45,"locale":29},{"sys":14936},{"type":12,"linkType":13,"id":14},{"sys":14938},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14940},{"url":473,"details":14941,"fileName":479,"contentType":480},{"size":475,"image":14942},{"width":477,"height":478},{"sys":14944,"fields":14947},{"id":14945,"createdAt":14946},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":14948,"slug":14949,"articleIntro":14948,"category":14950},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[14951],{"metadata":14952,"sys":14955,"fields":14962},{"tags":14953,"concepts":14954},[],[],{"space":14956,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":14958,"publishedVersion":429,"revision":63,"contentType":14960,"locale":29},{"sys":14957},{"type":12,"linkType":13,"id":14},{"sys":14959},{"id":21,"type":12,"linkType":22},{"sys":14961},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":14963,"metaTitle":439,"metaDescription":440,"mainTitle":14964,"subtitle":458,"heroImage":14979,"ctaButton":481,"ctaLink":482},[438],{"data":14965,"content":14966,"nodeType":75},{},[14967,14973],{"data":14968,"content":14969,"nodeType":451},{},[14970],{"data":14971,"marks":14972,"value":450,"nodeType":83},{},[],{"data":14974,"content":14975,"nodeType":88},{},[14976],{"data":14977,"marks":14978,"value":107,"nodeType":83},{},[],{"metadata":14980,"sys":14983,"fields":14988},{"tags":14981,"concepts":14982},[],[],{"space":14984,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":14986,"publishedVersion":63,"revision":45,"locale":29},{"sys":14985},{"type":12,"linkType":13,"id":14},{"sys":14987},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":14989},{"url":473,"details":14990,"fileName":479,"contentType":480},{"size":475,"image":14991},{"width":477,"height":478},{"sys":14993,"fields":14996},{"id":14994,"createdAt":14995},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":14997,"slug":14998,"articleIntro":14997,"category":14999},"506 - Obligations","compte-506-obligations",[15000],{"metadata":15001,"sys":15004,"fields":15011},{"tags":15002,"concepts":15003},[],[],{"space":15005,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15007,"publishedVersion":429,"revision":63,"contentType":15009,"locale":29},{"sys":15006},{"type":12,"linkType":13,"id":14},{"sys":15008},{"id":21,"type":12,"linkType":22},{"sys":15010},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15012,"metaTitle":439,"metaDescription":440,"mainTitle":15013,"subtitle":458,"heroImage":15028,"ctaButton":481,"ctaLink":482},[438],{"data":15014,"content":15015,"nodeType":75},{},[15016,15022],{"data":15017,"content":15018,"nodeType":451},{},[15019],{"data":15020,"marks":15021,"value":450,"nodeType":83},{},[],{"data":15023,"content":15024,"nodeType":88},{},[15025],{"data":15026,"marks":15027,"value":107,"nodeType":83},{},[],{"metadata":15029,"sys":15032,"fields":15037},{"tags":15030,"concepts":15031},[],[],{"space":15033,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15035,"publishedVersion":63,"revision":45,"locale":29},{"sys":15034},{"type":12,"linkType":13,"id":14},{"sys":15036},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15038},{"url":473,"details":15039,"fileName":479,"contentType":480},{"size":475,"image":15040},{"width":477,"height":478},{"sys":15042,"fields":15045},{"id":15043,"createdAt":15044},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":15046,"slug":15047,"articleIntro":15046,"category":15048},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[15049],{"metadata":15050,"sys":15053,"fields":15060},{"tags":15051,"concepts":15052},[],[],{"space":15054,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15056,"publishedVersion":429,"revision":63,"contentType":15058,"locale":29},{"sys":15055},{"type":12,"linkType":13,"id":14},{"sys":15057},{"id":21,"type":12,"linkType":22},{"sys":15059},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15061,"metaTitle":439,"metaDescription":440,"mainTitle":15062,"subtitle":458,"heroImage":15077,"ctaButton":481,"ctaLink":482},[438],{"data":15063,"content":15064,"nodeType":75},{},[15065,15071],{"data":15066,"content":15067,"nodeType":451},{},[15068],{"data":15069,"marks":15070,"value":450,"nodeType":83},{},[],{"data":15072,"content":15073,"nodeType":88},{},[15074],{"data":15075,"marks":15076,"value":107,"nodeType":83},{},[],{"metadata":15078,"sys":15081,"fields":15086},{"tags":15079,"concepts":15080},[],[],{"space":15082,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15084,"publishedVersion":63,"revision":45,"locale":29},{"sys":15083},{"type":12,"linkType":13,"id":14},{"sys":15085},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15087},{"url":473,"details":15088,"fileName":479,"contentType":480},{"size":475,"image":15089},{"width":477,"height":478},{"sys":15091,"fields":15094},{"id":15092,"createdAt":15093},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":15095,"slug":15096,"articleIntro":15095,"category":15097},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[15098],{"metadata":15099,"sys":15102,"fields":15109},{"tags":15100,"concepts":15101},[],[],{"space":15103,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15105,"publishedVersion":429,"revision":63,"contentType":15107,"locale":29},{"sys":15104},{"type":12,"linkType":13,"id":14},{"sys":15106},{"id":21,"type":12,"linkType":22},{"sys":15108},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15110,"metaTitle":439,"metaDescription":440,"mainTitle":15111,"subtitle":458,"heroImage":15126,"ctaButton":481,"ctaLink":482},[438],{"data":15112,"content":15113,"nodeType":75},{},[15114,15120],{"data":15115,"content":15116,"nodeType":451},{},[15117],{"data":15118,"marks":15119,"value":450,"nodeType":83},{},[],{"data":15121,"content":15122,"nodeType":88},{},[15123],{"data":15124,"marks":15125,"value":107,"nodeType":83},{},[],{"metadata":15127,"sys":15130,"fields":15135},{"tags":15128,"concepts":15129},[],[],{"space":15131,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15133,"publishedVersion":63,"revision":45,"locale":29},{"sys":15132},{"type":12,"linkType":13,"id":14},{"sys":15134},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15136},{"url":473,"details":15137,"fileName":479,"contentType":480},{"size":475,"image":15138},{"width":477,"height":478},{"sys":15140,"fields":15143},{"id":15141,"createdAt":15142},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":15144,"slug":15145,"articleIntro":15146,"category":15147},"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.",[15148],{"metadata":15149,"sys":15152,"fields":15159},{"tags":15150,"concepts":15151},[],[],{"space":15153,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15155,"publishedVersion":429,"revision":63,"contentType":15157,"locale":29},{"sys":15154},{"type":12,"linkType":13,"id":14},{"sys":15156},{"id":21,"type":12,"linkType":22},{"sys":15158},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15160,"metaTitle":439,"metaDescription":440,"mainTitle":15161,"subtitle":458,"heroImage":15176,"ctaButton":481,"ctaLink":482},[438],{"data":15162,"content":15163,"nodeType":75},{},[15164,15170],{"data":15165,"content":15166,"nodeType":451},{},[15167],{"data":15168,"marks":15169,"value":450,"nodeType":83},{},[],{"data":15171,"content":15172,"nodeType":88},{},[15173],{"data":15174,"marks":15175,"value":107,"nodeType":83},{},[],{"metadata":15177,"sys":15180,"fields":15185},{"tags":15178,"concepts":15179},[],[],{"space":15181,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15183,"publishedVersion":63,"revision":45,"locale":29},{"sys":15182},{"type":12,"linkType":13,"id":14},{"sys":15184},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15186},{"url":473,"details":15187,"fileName":479,"contentType":480},{"size":475,"image":15188},{"width":477,"height":478},{"sys":15190,"fields":15193},{"id":15191,"createdAt":15192},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":15194,"slug":15195,"articleIntro":15194,"category":15196},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[15197],{"metadata":15198,"sys":15201,"fields":15208},{"tags":15199,"concepts":15200},[],[],{"space":15202,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15204,"publishedVersion":429,"revision":63,"contentType":15206,"locale":29},{"sys":15203},{"type":12,"linkType":13,"id":14},{"sys":15205},{"id":21,"type":12,"linkType":22},{"sys":15207},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15209,"metaTitle":439,"metaDescription":440,"mainTitle":15210,"subtitle":458,"heroImage":15225,"ctaButton":481,"ctaLink":482},[438],{"data":15211,"content":15212,"nodeType":75},{},[15213,15219],{"data":15214,"content":15215,"nodeType":451},{},[15216],{"data":15217,"marks":15218,"value":450,"nodeType":83},{},[],{"data":15220,"content":15221,"nodeType":88},{},[15222],{"data":15223,"marks":15224,"value":107,"nodeType":83},{},[],{"metadata":15226,"sys":15229,"fields":15234},{"tags":15227,"concepts":15228},[],[],{"space":15230,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15232,"publishedVersion":63,"revision":45,"locale":29},{"sys":15231},{"type":12,"linkType":13,"id":14},{"sys":15233},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15235},{"url":473,"details":15236,"fileName":479,"contentType":480},{"size":475,"image":15237},{"width":477,"height":478},{"sys":15239,"fields":15242},{"id":15240,"createdAt":15241},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":15243,"slug":15244,"articleIntro":15243,"category":15245},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[15246],{"metadata":15247,"sys":15250,"fields":15257},{"tags":15248,"concepts":15249},[],[],{"space":15251,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15253,"publishedVersion":429,"revision":63,"contentType":15255,"locale":29},{"sys":15252},{"type":12,"linkType":13,"id":14},{"sys":15254},{"id":21,"type":12,"linkType":22},{"sys":15256},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15258,"metaTitle":439,"metaDescription":440,"mainTitle":15259,"subtitle":458,"heroImage":15274,"ctaButton":481,"ctaLink":482},[438],{"data":15260,"content":15261,"nodeType":75},{},[15262,15268],{"data":15263,"content":15264,"nodeType":451},{},[15265],{"data":15266,"marks":15267,"value":450,"nodeType":83},{},[],{"data":15269,"content":15270,"nodeType":88},{},[15271],{"data":15272,"marks":15273,"value":107,"nodeType":83},{},[],{"metadata":15275,"sys":15278,"fields":15283},{"tags":15276,"concepts":15277},[],[],{"space":15279,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15281,"publishedVersion":63,"revision":45,"locale":29},{"sys":15280},{"type":12,"linkType":13,"id":14},{"sys":15282},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15284},{"url":473,"details":15285,"fileName":479,"contentType":480},{"size":475,"image":15286},{"width":477,"height":478},{"sys":15288,"fields":15291},{"id":15289,"createdAt":15290},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":15292,"slug":15293,"articleIntro":15292,"category":15294},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[15295],{"metadata":15296,"sys":15299,"fields":15306},{"tags":15297,"concepts":15298},[],[],{"space":15300,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15302,"publishedVersion":429,"revision":63,"contentType":15304,"locale":29},{"sys":15301},{"type":12,"linkType":13,"id":14},{"sys":15303},{"id":21,"type":12,"linkType":22},{"sys":15305},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15307,"metaTitle":439,"metaDescription":440,"mainTitle":15308,"subtitle":458,"heroImage":15323,"ctaButton":481,"ctaLink":482},[438],{"data":15309,"content":15310,"nodeType":75},{},[15311,15317],{"data":15312,"content":15313,"nodeType":451},{},[15314],{"data":15315,"marks":15316,"value":450,"nodeType":83},{},[],{"data":15318,"content":15319,"nodeType":88},{},[15320],{"data":15321,"marks":15322,"value":107,"nodeType":83},{},[],{"metadata":15324,"sys":15327,"fields":15332},{"tags":15325,"concepts":15326},[],[],{"space":15328,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15330,"publishedVersion":63,"revision":45,"locale":29},{"sys":15329},{"type":12,"linkType":13,"id":14},{"sys":15331},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15333},{"url":473,"details":15334,"fileName":479,"contentType":480},{"size":475,"image":15335},{"width":477,"height":478},{"sys":15337,"fields":15340},{"id":15338,"createdAt":15339},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":15341,"slug":15342,"articleIntro":-1,"category":15343},"Compte 705 - Études","compte-705-etudes",[15344],{"metadata":15345,"sys":15348,"fields":15355},{"tags":15346,"concepts":15347},[],[],{"space":15349,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15351,"publishedVersion":429,"revision":63,"contentType":15353,"locale":29},{"sys":15350},{"type":12,"linkType":13,"id":14},{"sys":15352},{"id":21,"type":12,"linkType":22},{"sys":15354},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15356,"metaTitle":439,"metaDescription":440,"mainTitle":15357,"subtitle":458,"heroImage":15372,"ctaButton":481,"ctaLink":482},[438],{"data":15358,"content":15359,"nodeType":75},{},[15360,15366],{"data":15361,"content":15362,"nodeType":451},{},[15363],{"data":15364,"marks":15365,"value":450,"nodeType":83},{},[],{"data":15367,"content":15368,"nodeType":88},{},[15369],{"data":15370,"marks":15371,"value":107,"nodeType":83},{},[],{"metadata":15373,"sys":15376,"fields":15381},{"tags":15374,"concepts":15375},[],[],{"space":15377,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15379,"publishedVersion":63,"revision":45,"locale":29},{"sys":15378},{"type":12,"linkType":13,"id":14},{"sys":15380},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15382},{"url":473,"details":15383,"fileName":479,"contentType":480},{"size":475,"image":15384},{"width":477,"height":478},{"sys":15386,"fields":15389},{"id":15387,"createdAt":15388},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15390,"slug":15391,"articleIntro":15390,"category":15392},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15393],{"metadata":15394,"sys":15397,"fields":15404},{"tags":15395,"concepts":15396},[],[],{"space":15398,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15400,"publishedVersion":429,"revision":63,"contentType":15402,"locale":29},{"sys":15399},{"type":12,"linkType":13,"id":14},{"sys":15401},{"id":21,"type":12,"linkType":22},{"sys":15403},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15405,"metaTitle":439,"metaDescription":440,"mainTitle":15406,"subtitle":458,"heroImage":15421,"ctaButton":481,"ctaLink":482},[438],{"data":15407,"content":15408,"nodeType":75},{},[15409,15415],{"data":15410,"content":15411,"nodeType":451},{},[15412],{"data":15413,"marks":15414,"value":450,"nodeType":83},{},[],{"data":15416,"content":15417,"nodeType":88},{},[15418],{"data":15419,"marks":15420,"value":107,"nodeType":83},{},[],{"metadata":15422,"sys":15425,"fields":15430},{"tags":15423,"concepts":15424},[],[],{"space":15426,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15428,"publishedVersion":63,"revision":45,"locale":29},{"sys":15427},{"type":12,"linkType":13,"id":14},{"sys":15429},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15431},{"url":473,"details":15432,"fileName":479,"contentType":480},{"size":475,"image":15433},{"width":477,"height":478},{"sys":15435,"fields":15438},{"id":15436,"createdAt":15437},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":15439,"slug":15440,"articleIntro":15439,"category":15441},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[15442],{"metadata":15443,"sys":15446,"fields":15453},{"tags":15444,"concepts":15445},[],[],{"space":15447,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15449,"publishedVersion":429,"revision":63,"contentType":15451,"locale":29},{"sys":15448},{"type":12,"linkType":13,"id":14},{"sys":15450},{"id":21,"type":12,"linkType":22},{"sys":15452},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15454,"metaTitle":439,"metaDescription":440,"mainTitle":15455,"subtitle":458,"heroImage":15470,"ctaButton":481,"ctaLink":482},[438],{"data":15456,"content":15457,"nodeType":75},{},[15458,15464],{"data":15459,"content":15460,"nodeType":451},{},[15461],{"data":15462,"marks":15463,"value":450,"nodeType":83},{},[],{"data":15465,"content":15466,"nodeType":88},{},[15467],{"data":15468,"marks":15469,"value":107,"nodeType":83},{},[],{"metadata":15471,"sys":15474,"fields":15479},{"tags":15472,"concepts":15473},[],[],{"space":15475,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15477,"publishedVersion":63,"revision":45,"locale":29},{"sys":15476},{"type":12,"linkType":13,"id":14},{"sys":15478},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15480},{"url":473,"details":15481,"fileName":479,"contentType":480},{"size":475,"image":15482},{"width":477,"height":478},{"sys":15484,"fields":15487},{"id":15485,"createdAt":15486},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":15488,"slug":15489,"articleIntro":15488,"category":15490},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[15491],{"metadata":15492,"sys":15495,"fields":15502},{"tags":15493,"concepts":15494},[],[],{"space":15496,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15498,"publishedVersion":429,"revision":63,"contentType":15500,"locale":29},{"sys":15497},{"type":12,"linkType":13,"id":14},{"sys":15499},{"id":21,"type":12,"linkType":22},{"sys":15501},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15503,"metaTitle":439,"metaDescription":440,"mainTitle":15504,"subtitle":458,"heroImage":15519,"ctaButton":481,"ctaLink":482},[438],{"data":15505,"content":15506,"nodeType":75},{},[15507,15513],{"data":15508,"content":15509,"nodeType":451},{},[15510],{"data":15511,"marks":15512,"value":450,"nodeType":83},{},[],{"data":15514,"content":15515,"nodeType":88},{},[15516],{"data":15517,"marks":15518,"value":107,"nodeType":83},{},[],{"metadata":15520,"sys":15523,"fields":15528},{"tags":15521,"concepts":15522},[],[],{"space":15524,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15526,"publishedVersion":63,"revision":45,"locale":29},{"sys":15525},{"type":12,"linkType":13,"id":14},{"sys":15527},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15529},{"url":473,"details":15530,"fileName":479,"contentType":480},{"size":475,"image":15531},{"width":477,"height":478},{"sys":15533,"fields":15536},{"id":15534,"createdAt":15535},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":15537,"slug":15538,"articleIntro":15537,"category":15539},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[15540],{"metadata":15541,"sys":15544,"fields":15551},{"tags":15542,"concepts":15543},[],[],{"space":15545,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15547,"publishedVersion":429,"revision":63,"contentType":15549,"locale":29},{"sys":15546},{"type":12,"linkType":13,"id":14},{"sys":15548},{"id":21,"type":12,"linkType":22},{"sys":15550},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15552,"metaTitle":439,"metaDescription":440,"mainTitle":15553,"subtitle":458,"heroImage":15568,"ctaButton":481,"ctaLink":482},[438],{"data":15554,"content":15555,"nodeType":75},{},[15556,15562],{"data":15557,"content":15558,"nodeType":451},{},[15559],{"data":15560,"marks":15561,"value":450,"nodeType":83},{},[],{"data":15563,"content":15564,"nodeType":88},{},[15565],{"data":15566,"marks":15567,"value":107,"nodeType":83},{},[],{"metadata":15569,"sys":15572,"fields":15577},{"tags":15570,"concepts":15571},[],[],{"space":15573,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15575,"publishedVersion":63,"revision":45,"locale":29},{"sys":15574},{"type":12,"linkType":13,"id":14},{"sys":15576},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15578},{"url":473,"details":15579,"fileName":479,"contentType":480},{"size":475,"image":15580},{"width":477,"height":478},{"sys":15582,"fields":15585},{"id":15583,"createdAt":15584},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":15586,"slug":15587,"articleIntro":15586,"category":15588},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[15589],{"metadata":15590,"sys":15593,"fields":15600},{"tags":15591,"concepts":15592},[],[],{"space":15594,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15596,"publishedVersion":429,"revision":63,"contentType":15598,"locale":29},{"sys":15595},{"type":12,"linkType":13,"id":14},{"sys":15597},{"id":21,"type":12,"linkType":22},{"sys":15599},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15601,"metaTitle":439,"metaDescription":440,"mainTitle":15602,"subtitle":458,"heroImage":15617,"ctaButton":481,"ctaLink":482},[438],{"data":15603,"content":15604,"nodeType":75},{},[15605,15611],{"data":15606,"content":15607,"nodeType":451},{},[15608],{"data":15609,"marks":15610,"value":450,"nodeType":83},{},[],{"data":15612,"content":15613,"nodeType":88},{},[15614],{"data":15615,"marks":15616,"value":107,"nodeType":83},{},[],{"metadata":15618,"sys":15621,"fields":15626},{"tags":15619,"concepts":15620},[],[],{"space":15622,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15624,"publishedVersion":63,"revision":45,"locale":29},{"sys":15623},{"type":12,"linkType":13,"id":14},{"sys":15625},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15627},{"url":473,"details":15628,"fileName":479,"contentType":480},{"size":475,"image":15629},{"width":477,"height":478},{"sys":15631,"fields":15634},{"id":15632,"createdAt":15633},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":15635,"slug":15636,"articleIntro":15637,"category":15638},"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",[15639],{"metadata":15640,"sys":15643,"fields":15650},{"tags":15641,"concepts":15642},[],[],{"space":15644,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15646,"publishedVersion":429,"revision":63,"contentType":15648,"locale":29},{"sys":15645},{"type":12,"linkType":13,"id":14},{"sys":15647},{"id":21,"type":12,"linkType":22},{"sys":15649},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15651,"metaTitle":439,"metaDescription":440,"mainTitle":15652,"subtitle":458,"heroImage":15667,"ctaButton":481,"ctaLink":482},[438],{"data":15653,"content":15654,"nodeType":75},{},[15655,15661],{"data":15656,"content":15657,"nodeType":451},{},[15658],{"data":15659,"marks":15660,"value":450,"nodeType":83},{},[],{"data":15662,"content":15663,"nodeType":88},{},[15664],{"data":15665,"marks":15666,"value":107,"nodeType":83},{},[],{"metadata":15668,"sys":15671,"fields":15676},{"tags":15669,"concepts":15670},[],[],{"space":15672,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15674,"publishedVersion":63,"revision":45,"locale":29},{"sys":15673},{"type":12,"linkType":13,"id":14},{"sys":15675},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15677},{"url":473,"details":15678,"fileName":479,"contentType":480},{"size":475,"image":15679},{"width":477,"height":478},{"sys":15681,"fields":15684},{"id":15682,"createdAt":15683},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":15685,"slug":15686,"articleIntro":15685,"category":15687},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[15688],{"metadata":15689,"sys":15692,"fields":15699},{"tags":15690,"concepts":15691},[],[],{"space":15693,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15695,"publishedVersion":429,"revision":63,"contentType":15697,"locale":29},{"sys":15694},{"type":12,"linkType":13,"id":14},{"sys":15696},{"id":21,"type":12,"linkType":22},{"sys":15698},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15700,"metaTitle":439,"metaDescription":440,"mainTitle":15701,"subtitle":458,"heroImage":15716,"ctaButton":481,"ctaLink":482},[438],{"data":15702,"content":15703,"nodeType":75},{},[15704,15710],{"data":15705,"content":15706,"nodeType":451},{},[15707],{"data":15708,"marks":15709,"value":450,"nodeType":83},{},[],{"data":15711,"content":15712,"nodeType":88},{},[15713],{"data":15714,"marks":15715,"value":107,"nodeType":83},{},[],{"metadata":15717,"sys":15720,"fields":15725},{"tags":15718,"concepts":15719},[],[],{"space":15721,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15723,"publishedVersion":63,"revision":45,"locale":29},{"sys":15722},{"type":12,"linkType":13,"id":14},{"sys":15724},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15726},{"url":473,"details":15727,"fileName":479,"contentType":480},{"size":475,"image":15728},{"width":477,"height":478},{"sys":15730,"fields":15733},{"id":15731,"createdAt":15732},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":15734,"slug":15735,"articleIntro":-1,"category":15736},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[15737],{"metadata":15738,"sys":15741,"fields":15748},{"tags":15739,"concepts":15740},[],[],{"space":15742,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15744,"publishedVersion":429,"revision":63,"contentType":15746,"locale":29},{"sys":15743},{"type":12,"linkType":13,"id":14},{"sys":15745},{"id":21,"type":12,"linkType":22},{"sys":15747},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15749,"metaTitle":439,"metaDescription":440,"mainTitle":15750,"subtitle":458,"heroImage":15765,"ctaButton":481,"ctaLink":482},[438],{"data":15751,"content":15752,"nodeType":75},{},[15753,15759],{"data":15754,"content":15755,"nodeType":451},{},[15756],{"data":15757,"marks":15758,"value":450,"nodeType":83},{},[],{"data":15760,"content":15761,"nodeType":88},{},[15762],{"data":15763,"marks":15764,"value":107,"nodeType":83},{},[],{"metadata":15766,"sys":15769,"fields":15774},{"tags":15767,"concepts":15768},[],[],{"space":15770,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15772,"publishedVersion":63,"revision":45,"locale":29},{"sys":15771},{"type":12,"linkType":13,"id":14},{"sys":15773},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15775},{"url":473,"details":15776,"fileName":479,"contentType":480},{"size":475,"image":15777},{"width":477,"height":478},{"sys":15779,"fields":15782},{"id":15780,"createdAt":15781},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":15783,"slug":15784,"articleIntro":15785,"category":15786},"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.",[15787],{"metadata":15788,"sys":15791,"fields":15798},{"tags":15789,"concepts":15790},[],[],{"space":15792,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15794,"publishedVersion":429,"revision":63,"contentType":15796,"locale":29},{"sys":15793},{"type":12,"linkType":13,"id":14},{"sys":15795},{"id":21,"type":12,"linkType":22},{"sys":15797},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15799,"metaTitle":439,"metaDescription":440,"mainTitle":15800,"subtitle":458,"heroImage":15815,"ctaButton":481,"ctaLink":482},[438],{"data":15801,"content":15802,"nodeType":75},{},[15803,15809],{"data":15804,"content":15805,"nodeType":451},{},[15806],{"data":15807,"marks":15808,"value":450,"nodeType":83},{},[],{"data":15810,"content":15811,"nodeType":88},{},[15812],{"data":15813,"marks":15814,"value":107,"nodeType":83},{},[],{"metadata":15816,"sys":15819,"fields":15824},{"tags":15817,"concepts":15818},[],[],{"space":15820,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15822,"publishedVersion":63,"revision":45,"locale":29},{"sys":15821},{"type":12,"linkType":13,"id":14},{"sys":15823},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15825},{"url":473,"details":15826,"fileName":479,"contentType":480},{"size":475,"image":15827},{"width":477,"height":478},{"sys":15829,"fields":15832},{"id":15830,"createdAt":15831},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":15833,"slug":15834,"articleIntro":15833,"category":15835},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[15836],{"metadata":15837,"sys":15840,"fields":15847},{"tags":15838,"concepts":15839},[],[],{"space":15841,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15843,"publishedVersion":429,"revision":63,"contentType":15845,"locale":29},{"sys":15842},{"type":12,"linkType":13,"id":14},{"sys":15844},{"id":21,"type":12,"linkType":22},{"sys":15846},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15848,"metaTitle":439,"metaDescription":440,"mainTitle":15849,"subtitle":458,"heroImage":15864,"ctaButton":481,"ctaLink":482},[438],{"data":15850,"content":15851,"nodeType":75},{},[15852,15858],{"data":15853,"content":15854,"nodeType":451},{},[15855],{"data":15856,"marks":15857,"value":450,"nodeType":83},{},[],{"data":15859,"content":15860,"nodeType":88},{},[15861],{"data":15862,"marks":15863,"value":107,"nodeType":83},{},[],{"metadata":15865,"sys":15868,"fields":15873},{"tags":15866,"concepts":15867},[],[],{"space":15869,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15871,"publishedVersion":63,"revision":45,"locale":29},{"sys":15870},{"type":12,"linkType":13,"id":14},{"sys":15872},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15874},{"url":473,"details":15875,"fileName":479,"contentType":480},{"size":475,"image":15876},{"width":477,"height":478},{"sys":15878,"fields":15881},{"id":15879,"createdAt":15880},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":15882,"slug":15883,"articleIntro":-1,"category":15884},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[15885],{"metadata":15886,"sys":15889,"fields":15896},{"tags":15887,"concepts":15888},[],[],{"space":15890,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15892,"publishedVersion":429,"revision":63,"contentType":15894,"locale":29},{"sys":15891},{"type":12,"linkType":13,"id":14},{"sys":15893},{"id":21,"type":12,"linkType":22},{"sys":15895},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15897,"metaTitle":439,"metaDescription":440,"mainTitle":15898,"subtitle":458,"heroImage":15913,"ctaButton":481,"ctaLink":482},[438],{"data":15899,"content":15900,"nodeType":75},{},[15901,15907],{"data":15902,"content":15903,"nodeType":451},{},[15904],{"data":15905,"marks":15906,"value":450,"nodeType":83},{},[],{"data":15908,"content":15909,"nodeType":88},{},[15910],{"data":15911,"marks":15912,"value":107,"nodeType":83},{},[],{"metadata":15914,"sys":15917,"fields":15922},{"tags":15915,"concepts":15916},[],[],{"space":15918,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15920,"publishedVersion":63,"revision":45,"locale":29},{"sys":15919},{"type":12,"linkType":13,"id":14},{"sys":15921},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15923},{"url":473,"details":15924,"fileName":479,"contentType":480},{"size":475,"image":15925},{"width":477,"height":478},{"sys":15927,"fields":15930},{"id":15928,"createdAt":15929},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":15931,"slug":15932,"articleIntro":15931,"category":15933},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[15934],{"metadata":15935,"sys":15938,"fields":15945},{"tags":15936,"concepts":15937},[],[],{"space":15939,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15941,"publishedVersion":429,"revision":63,"contentType":15943,"locale":29},{"sys":15940},{"type":12,"linkType":13,"id":14},{"sys":15942},{"id":21,"type":12,"linkType":22},{"sys":15944},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15946,"metaTitle":439,"metaDescription":440,"mainTitle":15947,"subtitle":458,"heroImage":15962,"ctaButton":481,"ctaLink":482},[438],{"data":15948,"content":15949,"nodeType":75},{},[15950,15956],{"data":15951,"content":15952,"nodeType":451},{},[15953],{"data":15954,"marks":15955,"value":450,"nodeType":83},{},[],{"data":15957,"content":15958,"nodeType":88},{},[15959],{"data":15960,"marks":15961,"value":107,"nodeType":83},{},[],{"metadata":15963,"sys":15966,"fields":15971},{"tags":15964,"concepts":15965},[],[],{"space":15967,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":15969,"publishedVersion":63,"revision":45,"locale":29},{"sys":15968},{"type":12,"linkType":13,"id":14},{"sys":15970},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":15972},{"url":473,"details":15973,"fileName":479,"contentType":480},{"size":475,"image":15974},{"width":477,"height":478},{"sys":15976,"fields":15979},{"id":15977,"createdAt":15978},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":15980,"slug":15981,"articleIntro":-1,"category":15982},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[15983],{"metadata":15984,"sys":15987,"fields":15994},{"tags":15985,"concepts":15986},[],[],{"space":15988,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":15990,"publishedVersion":429,"revision":63,"contentType":15992,"locale":29},{"sys":15989},{"type":12,"linkType":13,"id":14},{"sys":15991},{"id":21,"type":12,"linkType":22},{"sys":15993},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":15995,"metaTitle":439,"metaDescription":440,"mainTitle":15996,"subtitle":458,"heroImage":16011,"ctaButton":481,"ctaLink":482},[438],{"data":15997,"content":15998,"nodeType":75},{},[15999,16005],{"data":16000,"content":16001,"nodeType":451},{},[16002],{"data":16003,"marks":16004,"value":450,"nodeType":83},{},[],{"data":16006,"content":16007,"nodeType":88},{},[16008],{"data":16009,"marks":16010,"value":107,"nodeType":83},{},[],{"metadata":16012,"sys":16015,"fields":16020},{"tags":16013,"concepts":16014},[],[],{"space":16016,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16018,"publishedVersion":63,"revision":45,"locale":29},{"sys":16017},{"type":12,"linkType":13,"id":14},{"sys":16019},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16021},{"url":473,"details":16022,"fileName":479,"contentType":480},{"size":475,"image":16023},{"width":477,"height":478},{"sys":16025,"fields":16028},{"id":16026,"createdAt":16027},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":16029,"slug":16030,"articleIntro":16029,"category":16031},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[16032],{"metadata":16033,"sys":16036,"fields":16043},{"tags":16034,"concepts":16035},[],[],{"space":16037,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16039,"publishedVersion":429,"revision":63,"contentType":16041,"locale":29},{"sys":16038},{"type":12,"linkType":13,"id":14},{"sys":16040},{"id":21,"type":12,"linkType":22},{"sys":16042},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16044,"metaTitle":439,"metaDescription":440,"mainTitle":16045,"subtitle":458,"heroImage":16060,"ctaButton":481,"ctaLink":482},[438],{"data":16046,"content":16047,"nodeType":75},{},[16048,16054],{"data":16049,"content":16050,"nodeType":451},{},[16051],{"data":16052,"marks":16053,"value":450,"nodeType":83},{},[],{"data":16055,"content":16056,"nodeType":88},{},[16057],{"data":16058,"marks":16059,"value":107,"nodeType":83},{},[],{"metadata":16061,"sys":16064,"fields":16069},{"tags":16062,"concepts":16063},[],[],{"space":16065,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16067,"publishedVersion":63,"revision":45,"locale":29},{"sys":16066},{"type":12,"linkType":13,"id":14},{"sys":16068},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16070},{"url":473,"details":16071,"fileName":479,"contentType":480},{"size":475,"image":16072},{"width":477,"height":478},{"sys":16074,"fields":16077},{"id":16075,"createdAt":16076},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":16078,"slug":16079,"articleIntro":16078,"category":16080},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[16081],{"metadata":16082,"sys":16085,"fields":16092},{"tags":16083,"concepts":16084},[],[],{"space":16086,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16088,"publishedVersion":429,"revision":63,"contentType":16090,"locale":29},{"sys":16087},{"type":12,"linkType":13,"id":14},{"sys":16089},{"id":21,"type":12,"linkType":22},{"sys":16091},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16093,"metaTitle":439,"metaDescription":440,"mainTitle":16094,"subtitle":458,"heroImage":16109,"ctaButton":481,"ctaLink":482},[438],{"data":16095,"content":16096,"nodeType":75},{},[16097,16103],{"data":16098,"content":16099,"nodeType":451},{},[16100],{"data":16101,"marks":16102,"value":450,"nodeType":83},{},[],{"data":16104,"content":16105,"nodeType":88},{},[16106],{"data":16107,"marks":16108,"value":107,"nodeType":83},{},[],{"metadata":16110,"sys":16113,"fields":16118},{"tags":16111,"concepts":16112},[],[],{"space":16114,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16116,"publishedVersion":63,"revision":45,"locale":29},{"sys":16115},{"type":12,"linkType":13,"id":14},{"sys":16117},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16119},{"url":473,"details":16120,"fileName":479,"contentType":480},{"size":475,"image":16121},{"width":477,"height":478},{"sys":16123,"fields":16126},{"id":16124,"createdAt":16125},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":16127,"slug":16128,"articleIntro":16127,"category":16129},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[16130],{"metadata":16131,"sys":16134,"fields":16141},{"tags":16132,"concepts":16133},[],[],{"space":16135,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16137,"publishedVersion":429,"revision":63,"contentType":16139,"locale":29},{"sys":16136},{"type":12,"linkType":13,"id":14},{"sys":16138},{"id":21,"type":12,"linkType":22},{"sys":16140},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16142,"metaTitle":439,"metaDescription":440,"mainTitle":16143,"subtitle":458,"heroImage":16158,"ctaButton":481,"ctaLink":482},[438],{"data":16144,"content":16145,"nodeType":75},{},[16146,16152],{"data":16147,"content":16148,"nodeType":451},{},[16149],{"data":16150,"marks":16151,"value":450,"nodeType":83},{},[],{"data":16153,"content":16154,"nodeType":88},{},[16155],{"data":16156,"marks":16157,"value":107,"nodeType":83},{},[],{"metadata":16159,"sys":16162,"fields":16167},{"tags":16160,"concepts":16161},[],[],{"space":16163,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16165,"publishedVersion":63,"revision":45,"locale":29},{"sys":16164},{"type":12,"linkType":13,"id":14},{"sys":16166},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16168},{"url":473,"details":16169,"fileName":479,"contentType":480},{"size":475,"image":16170},{"width":477,"height":478},{"sys":16172,"fields":16175},{"id":16173,"createdAt":16174},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":16176,"slug":16177,"articleIntro":16176,"category":16178},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[16179],{"metadata":16180,"sys":16183,"fields":16190},{"tags":16181,"concepts":16182},[],[],{"space":16184,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16186,"publishedVersion":429,"revision":63,"contentType":16188,"locale":29},{"sys":16185},{"type":12,"linkType":13,"id":14},{"sys":16187},{"id":21,"type":12,"linkType":22},{"sys":16189},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16191,"metaTitle":439,"metaDescription":440,"mainTitle":16192,"subtitle":458,"heroImage":16207,"ctaButton":481,"ctaLink":482},[438],{"data":16193,"content":16194,"nodeType":75},{},[16195,16201],{"data":16196,"content":16197,"nodeType":451},{},[16198],{"data":16199,"marks":16200,"value":450,"nodeType":83},{},[],{"data":16202,"content":16203,"nodeType":88},{},[16204],{"data":16205,"marks":16206,"value":107,"nodeType":83},{},[],{"metadata":16208,"sys":16211,"fields":16216},{"tags":16209,"concepts":16210},[],[],{"space":16212,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16214,"publishedVersion":63,"revision":45,"locale":29},{"sys":16213},{"type":12,"linkType":13,"id":14},{"sys":16215},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16217},{"url":473,"details":16218,"fileName":479,"contentType":480},{"size":475,"image":16219},{"width":477,"height":478},{"sys":16221,"fields":16224},{"id":16222,"createdAt":16223},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":16225,"slug":16226,"articleIntro":16225,"category":16227},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[16228],{"metadata":16229,"sys":16232,"fields":16239},{"tags":16230,"concepts":16231},[],[],{"space":16233,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16235,"publishedVersion":429,"revision":63,"contentType":16237,"locale":29},{"sys":16234},{"type":12,"linkType":13,"id":14},{"sys":16236},{"id":21,"type":12,"linkType":22},{"sys":16238},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16240,"metaTitle":439,"metaDescription":440,"mainTitle":16241,"subtitle":458,"heroImage":16256,"ctaButton":481,"ctaLink":482},[438],{"data":16242,"content":16243,"nodeType":75},{},[16244,16250],{"data":16245,"content":16246,"nodeType":451},{},[16247],{"data":16248,"marks":16249,"value":450,"nodeType":83},{},[],{"data":16251,"content":16252,"nodeType":88},{},[16253],{"data":16254,"marks":16255,"value":107,"nodeType":83},{},[],{"metadata":16257,"sys":16260,"fields":16265},{"tags":16258,"concepts":16259},[],[],{"space":16261,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16263,"publishedVersion":63,"revision":45,"locale":29},{"sys":16262},{"type":12,"linkType":13,"id":14},{"sys":16264},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16266},{"url":473,"details":16267,"fileName":479,"contentType":480},{"size":475,"image":16268},{"width":477,"height":478},{"sys":16270,"fields":16273},{"id":16271,"createdAt":16272},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":16274,"slug":16275,"articleIntro":16274,"category":16276},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[16277],{"metadata":16278,"sys":16281,"fields":16288},{"tags":16279,"concepts":16280},[],[],{"space":16282,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16284,"publishedVersion":429,"revision":63,"contentType":16286,"locale":29},{"sys":16283},{"type":12,"linkType":13,"id":14},{"sys":16285},{"id":21,"type":12,"linkType":22},{"sys":16287},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16289,"metaTitle":439,"metaDescription":440,"mainTitle":16290,"subtitle":458,"heroImage":16305,"ctaButton":481,"ctaLink":482},[438],{"data":16291,"content":16292,"nodeType":75},{},[16293,16299],{"data":16294,"content":16295,"nodeType":451},{},[16296],{"data":16297,"marks":16298,"value":450,"nodeType":83},{},[],{"data":16300,"content":16301,"nodeType":88},{},[16302],{"data":16303,"marks":16304,"value":107,"nodeType":83},{},[],{"metadata":16306,"sys":16309,"fields":16314},{"tags":16307,"concepts":16308},[],[],{"space":16310,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16312,"publishedVersion":63,"revision":45,"locale":29},{"sys":16311},{"type":12,"linkType":13,"id":14},{"sys":16313},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16315},{"url":473,"details":16316,"fileName":479,"contentType":480},{"size":475,"image":16317},{"width":477,"height":478},{"sys":16319,"fields":16322},{"id":16320,"createdAt":16321},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":16323,"slug":16324,"articleIntro":16323,"category":16325},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[16326],{"metadata":16327,"sys":16330,"fields":16337},{"tags":16328,"concepts":16329},[],[],{"space":16331,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16333,"publishedVersion":429,"revision":63,"contentType":16335,"locale":29},{"sys":16332},{"type":12,"linkType":13,"id":14},{"sys":16334},{"id":21,"type":12,"linkType":22},{"sys":16336},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16338,"metaTitle":439,"metaDescription":440,"mainTitle":16339,"subtitle":458,"heroImage":16354,"ctaButton":481,"ctaLink":482},[438],{"data":16340,"content":16341,"nodeType":75},{},[16342,16348],{"data":16343,"content":16344,"nodeType":451},{},[16345],{"data":16346,"marks":16347,"value":450,"nodeType":83},{},[],{"data":16349,"content":16350,"nodeType":88},{},[16351],{"data":16352,"marks":16353,"value":107,"nodeType":83},{},[],{"metadata":16355,"sys":16358,"fields":16363},{"tags":16356,"concepts":16357},[],[],{"space":16359,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16361,"publishedVersion":63,"revision":45,"locale":29},{"sys":16360},{"type":12,"linkType":13,"id":14},{"sys":16362},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16364},{"url":473,"details":16365,"fileName":479,"contentType":480},{"size":475,"image":16366},{"width":477,"height":478},{"sys":16368,"fields":16371},{"id":16369,"createdAt":16370},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":16372,"slug":16373,"articleIntro":16372,"category":16374},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[16375],{"metadata":16376,"sys":16379,"fields":16386},{"tags":16377,"concepts":16378},[],[],{"space":16380,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16382,"publishedVersion":429,"revision":63,"contentType":16384,"locale":29},{"sys":16381},{"type":12,"linkType":13,"id":14},{"sys":16383},{"id":21,"type":12,"linkType":22},{"sys":16385},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16387,"metaTitle":439,"metaDescription":440,"mainTitle":16388,"subtitle":458,"heroImage":16403,"ctaButton":481,"ctaLink":482},[438],{"data":16389,"content":16390,"nodeType":75},{},[16391,16397],{"data":16392,"content":16393,"nodeType":451},{},[16394],{"data":16395,"marks":16396,"value":450,"nodeType":83},{},[],{"data":16398,"content":16399,"nodeType":88},{},[16400],{"data":16401,"marks":16402,"value":107,"nodeType":83},{},[],{"metadata":16404,"sys":16407,"fields":16412},{"tags":16405,"concepts":16406},[],[],{"space":16408,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16410,"publishedVersion":63,"revision":45,"locale":29},{"sys":16409},{"type":12,"linkType":13,"id":14},{"sys":16411},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16413},{"url":473,"details":16414,"fileName":479,"contentType":480},{"size":475,"image":16415},{"width":477,"height":478},{"sys":16417,"fields":16420},{"id":16418,"createdAt":16419},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":16421,"slug":16422,"articleIntro":16421,"category":16423},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[16424],{"metadata":16425,"sys":16428,"fields":16435},{"tags":16426,"concepts":16427},[],[],{"space":16429,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16431,"publishedVersion":429,"revision":63,"contentType":16433,"locale":29},{"sys":16430},{"type":12,"linkType":13,"id":14},{"sys":16432},{"id":21,"type":12,"linkType":22},{"sys":16434},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16436,"metaTitle":439,"metaDescription":440,"mainTitle":16437,"subtitle":458,"heroImage":16452,"ctaButton":481,"ctaLink":482},[438],{"data":16438,"content":16439,"nodeType":75},{},[16440,16446],{"data":16441,"content":16442,"nodeType":451},{},[16443],{"data":16444,"marks":16445,"value":450,"nodeType":83},{},[],{"data":16447,"content":16448,"nodeType":88},{},[16449],{"data":16450,"marks":16451,"value":107,"nodeType":83},{},[],{"metadata":16453,"sys":16456,"fields":16461},{"tags":16454,"concepts":16455},[],[],{"space":16457,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16459,"publishedVersion":63,"revision":45,"locale":29},{"sys":16458},{"type":12,"linkType":13,"id":14},{"sys":16460},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16462},{"url":473,"details":16463,"fileName":479,"contentType":480},{"size":475,"image":16464},{"width":477,"height":478},{"sys":16466,"fields":16469},{"id":16467,"createdAt":16468},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":16470,"slug":16471,"articleIntro":16470,"category":16472},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[16473],{"metadata":16474,"sys":16477,"fields":16484},{"tags":16475,"concepts":16476},[],[],{"space":16478,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16480,"publishedVersion":429,"revision":63,"contentType":16482,"locale":29},{"sys":16479},{"type":12,"linkType":13,"id":14},{"sys":16481},{"id":21,"type":12,"linkType":22},{"sys":16483},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16485,"metaTitle":439,"metaDescription":440,"mainTitle":16486,"subtitle":458,"heroImage":16501,"ctaButton":481,"ctaLink":482},[438],{"data":16487,"content":16488,"nodeType":75},{},[16489,16495],{"data":16490,"content":16491,"nodeType":451},{},[16492],{"data":16493,"marks":16494,"value":450,"nodeType":83},{},[],{"data":16496,"content":16497,"nodeType":88},{},[16498],{"data":16499,"marks":16500,"value":107,"nodeType":83},{},[],{"metadata":16502,"sys":16505,"fields":16510},{"tags":16503,"concepts":16504},[],[],{"space":16506,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16508,"publishedVersion":63,"revision":45,"locale":29},{"sys":16507},{"type":12,"linkType":13,"id":14},{"sys":16509},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16511},{"url":473,"details":16512,"fileName":479,"contentType":480},{"size":475,"image":16513},{"width":477,"height":478},{"sys":16515,"fields":16518},{"id":16516,"createdAt":16517},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":16519,"slug":16520,"articleIntro":16519,"category":16521},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[16522],{"metadata":16523,"sys":16526,"fields":16533},{"tags":16524,"concepts":16525},[],[],{"space":16527,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16529,"publishedVersion":429,"revision":63,"contentType":16531,"locale":29},{"sys":16528},{"type":12,"linkType":13,"id":14},{"sys":16530},{"id":21,"type":12,"linkType":22},{"sys":16532},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16534,"metaTitle":439,"metaDescription":440,"mainTitle":16535,"subtitle":458,"heroImage":16550,"ctaButton":481,"ctaLink":482},[438],{"data":16536,"content":16537,"nodeType":75},{},[16538,16544],{"data":16539,"content":16540,"nodeType":451},{},[16541],{"data":16542,"marks":16543,"value":450,"nodeType":83},{},[],{"data":16545,"content":16546,"nodeType":88},{},[16547],{"data":16548,"marks":16549,"value":107,"nodeType":83},{},[],{"metadata":16551,"sys":16554,"fields":16559},{"tags":16552,"concepts":16553},[],[],{"space":16555,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16557,"publishedVersion":63,"revision":45,"locale":29},{"sys":16556},{"type":12,"linkType":13,"id":14},{"sys":16558},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16560},{"url":473,"details":16561,"fileName":479,"contentType":480},{"size":475,"image":16562},{"width":477,"height":478},{"sys":16564,"fields":16567},{"id":16565,"createdAt":16566},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":16568,"slug":16569,"articleIntro":16568,"category":16570},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[16571],{"metadata":16572,"sys":16575,"fields":16582},{"tags":16573,"concepts":16574},[],[],{"space":16576,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16578,"publishedVersion":429,"revision":63,"contentType":16580,"locale":29},{"sys":16577},{"type":12,"linkType":13,"id":14},{"sys":16579},{"id":21,"type":12,"linkType":22},{"sys":16581},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16583,"metaTitle":439,"metaDescription":440,"mainTitle":16584,"subtitle":458,"heroImage":16599,"ctaButton":481,"ctaLink":482},[438],{"data":16585,"content":16586,"nodeType":75},{},[16587,16593],{"data":16588,"content":16589,"nodeType":451},{},[16590],{"data":16591,"marks":16592,"value":450,"nodeType":83},{},[],{"data":16594,"content":16595,"nodeType":88},{},[16596],{"data":16597,"marks":16598,"value":107,"nodeType":83},{},[],{"metadata":16600,"sys":16603,"fields":16608},{"tags":16601,"concepts":16602},[],[],{"space":16604,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16606,"publishedVersion":63,"revision":45,"locale":29},{"sys":16605},{"type":12,"linkType":13,"id":14},{"sys":16607},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16609},{"url":473,"details":16610,"fileName":479,"contentType":480},{"size":475,"image":16611},{"width":477,"height":478},{"sys":16613,"fields":16616},{"id":16614,"createdAt":16615},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":16617,"slug":16618,"articleIntro":16617,"category":16619},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[16620],{"metadata":16621,"sys":16624,"fields":16631},{"tags":16622,"concepts":16623},[],[],{"space":16625,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16627,"publishedVersion":429,"revision":63,"contentType":16629,"locale":29},{"sys":16626},{"type":12,"linkType":13,"id":14},{"sys":16628},{"id":21,"type":12,"linkType":22},{"sys":16630},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16632,"metaTitle":439,"metaDescription":440,"mainTitle":16633,"subtitle":458,"heroImage":16648,"ctaButton":481,"ctaLink":482},[438],{"data":16634,"content":16635,"nodeType":75},{},[16636,16642],{"data":16637,"content":16638,"nodeType":451},{},[16639],{"data":16640,"marks":16641,"value":450,"nodeType":83},{},[],{"data":16643,"content":16644,"nodeType":88},{},[16645],{"data":16646,"marks":16647,"value":107,"nodeType":83},{},[],{"metadata":16649,"sys":16652,"fields":16657},{"tags":16650,"concepts":16651},[],[],{"space":16653,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16655,"publishedVersion":63,"revision":45,"locale":29},{"sys":16654},{"type":12,"linkType":13,"id":14},{"sys":16656},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16658},{"url":473,"details":16659,"fileName":479,"contentType":480},{"size":475,"image":16660},{"width":477,"height":478},{"sys":16662,"fields":16665},{"id":16663,"createdAt":16664},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":16666,"slug":16667,"articleIntro":16666,"category":16668},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[16669],{"metadata":16670,"sys":16673,"fields":16680},{"tags":16671,"concepts":16672},[],[],{"space":16674,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16676,"publishedVersion":429,"revision":63,"contentType":16678,"locale":29},{"sys":16675},{"type":12,"linkType":13,"id":14},{"sys":16677},{"id":21,"type":12,"linkType":22},{"sys":16679},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16681,"metaTitle":439,"metaDescription":440,"mainTitle":16682,"subtitle":458,"heroImage":16697,"ctaButton":481,"ctaLink":482},[438],{"data":16683,"content":16684,"nodeType":75},{},[16685,16691],{"data":16686,"content":16687,"nodeType":451},{},[16688],{"data":16689,"marks":16690,"value":450,"nodeType":83},{},[],{"data":16692,"content":16693,"nodeType":88},{},[16694],{"data":16695,"marks":16696,"value":107,"nodeType":83},{},[],{"metadata":16698,"sys":16701,"fields":16706},{"tags":16699,"concepts":16700},[],[],{"space":16702,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16704,"publishedVersion":63,"revision":45,"locale":29},{"sys":16703},{"type":12,"linkType":13,"id":14},{"sys":16705},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16707},{"url":473,"details":16708,"fileName":479,"contentType":480},{"size":475,"image":16709},{"width":477,"height":478},{"sys":16711,"fields":16714},{"id":16712,"createdAt":16713},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":16715,"slug":16716,"articleIntro":16715,"category":16717},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[16718],{"metadata":16719,"sys":16722,"fields":16729},{"tags":16720,"concepts":16721},[],[],{"space":16723,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16725,"publishedVersion":429,"revision":63,"contentType":16727,"locale":29},{"sys":16724},{"type":12,"linkType":13,"id":14},{"sys":16726},{"id":21,"type":12,"linkType":22},{"sys":16728},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16730,"metaTitle":439,"metaDescription":440,"mainTitle":16731,"subtitle":458,"heroImage":16746,"ctaButton":481,"ctaLink":482},[438],{"data":16732,"content":16733,"nodeType":75},{},[16734,16740],{"data":16735,"content":16736,"nodeType":451},{},[16737],{"data":16738,"marks":16739,"value":450,"nodeType":83},{},[],{"data":16741,"content":16742,"nodeType":88},{},[16743],{"data":16744,"marks":16745,"value":107,"nodeType":83},{},[],{"metadata":16747,"sys":16750,"fields":16755},{"tags":16748,"concepts":16749},[],[],{"space":16751,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16753,"publishedVersion":63,"revision":45,"locale":29},{"sys":16752},{"type":12,"linkType":13,"id":14},{"sys":16754},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16756},{"url":473,"details":16757,"fileName":479,"contentType":480},{"size":475,"image":16758},{"width":477,"height":478},{"sys":16760,"fields":16763},{"id":16761,"createdAt":16762},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":16764,"slug":16765,"articleIntro":16764,"category":16766},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[16767],{"metadata":16768,"sys":16771,"fields":16778},{"tags":16769,"concepts":16770},[],[],{"space":16772,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16774,"publishedVersion":429,"revision":63,"contentType":16776,"locale":29},{"sys":16773},{"type":12,"linkType":13,"id":14},{"sys":16775},{"id":21,"type":12,"linkType":22},{"sys":16777},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16779,"metaTitle":439,"metaDescription":440,"mainTitle":16780,"subtitle":458,"heroImage":16795,"ctaButton":481,"ctaLink":482},[438],{"data":16781,"content":16782,"nodeType":75},{},[16783,16789],{"data":16784,"content":16785,"nodeType":451},{},[16786],{"data":16787,"marks":16788,"value":450,"nodeType":83},{},[],{"data":16790,"content":16791,"nodeType":88},{},[16792],{"data":16793,"marks":16794,"value":107,"nodeType":83},{},[],{"metadata":16796,"sys":16799,"fields":16804},{"tags":16797,"concepts":16798},[],[],{"space":16800,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16802,"publishedVersion":63,"revision":45,"locale":29},{"sys":16801},{"type":12,"linkType":13,"id":14},{"sys":16803},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16805},{"url":473,"details":16806,"fileName":479,"contentType":480},{"size":475,"image":16807},{"width":477,"height":478},{"sys":16809,"fields":16812},{"id":16810,"createdAt":16811},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":16813,"slug":16814,"articleIntro":16813,"category":16815},"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",[16816],{"metadata":16817,"sys":16820,"fields":16827},{"tags":16818,"concepts":16819},[],[],{"space":16821,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16823,"publishedVersion":429,"revision":63,"contentType":16825,"locale":29},{"sys":16822},{"type":12,"linkType":13,"id":14},{"sys":16824},{"id":21,"type":12,"linkType":22},{"sys":16826},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16828,"metaTitle":439,"metaDescription":440,"mainTitle":16829,"subtitle":458,"heroImage":16844,"ctaButton":481,"ctaLink":482},[438],{"data":16830,"content":16831,"nodeType":75},{},[16832,16838],{"data":16833,"content":16834,"nodeType":451},{},[16835],{"data":16836,"marks":16837,"value":450,"nodeType":83},{},[],{"data":16839,"content":16840,"nodeType":88},{},[16841],{"data":16842,"marks":16843,"value":107,"nodeType":83},{},[],{"metadata":16845,"sys":16848,"fields":16853},{"tags":16846,"concepts":16847},[],[],{"space":16849,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16851,"publishedVersion":63,"revision":45,"locale":29},{"sys":16850},{"type":12,"linkType":13,"id":14},{"sys":16852},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16854},{"url":473,"details":16855,"fileName":479,"contentType":480},{"size":475,"image":16856},{"width":477,"height":478},{"sys":16858,"fields":16861},{"id":16859,"createdAt":16860},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":16862,"slug":16863,"articleIntro":16864,"category":16865},"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.",[16866],{"metadata":16867,"sys":16870,"fields":16877},{"tags":16868,"concepts":16869},[],[],{"space":16871,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16873,"publishedVersion":429,"revision":63,"contentType":16875,"locale":29},{"sys":16872},{"type":12,"linkType":13,"id":14},{"sys":16874},{"id":21,"type":12,"linkType":22},{"sys":16876},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16878,"metaTitle":439,"metaDescription":440,"mainTitle":16879,"subtitle":458,"heroImage":16894,"ctaButton":481,"ctaLink":482},[438],{"data":16880,"content":16881,"nodeType":75},{},[16882,16888],{"data":16883,"content":16884,"nodeType":451},{},[16885],{"data":16886,"marks":16887,"value":450,"nodeType":83},{},[],{"data":16889,"content":16890,"nodeType":88},{},[16891],{"data":16892,"marks":16893,"value":107,"nodeType":83},{},[],{"metadata":16895,"sys":16898,"fields":16903},{"tags":16896,"concepts":16897},[],[],{"space":16899,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16901,"publishedVersion":63,"revision":45,"locale":29},{"sys":16900},{"type":12,"linkType":13,"id":14},{"sys":16902},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16904},{"url":473,"details":16905,"fileName":479,"contentType":480},{"size":475,"image":16906},{"width":477,"height":478},{"sys":16908,"fields":16911},{"id":16909,"createdAt":16910},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":16912,"slug":16913,"articleIntro":16912,"category":16914},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[16915],{"metadata":16916,"sys":16919,"fields":16926},{"tags":16917,"concepts":16918},[],[],{"space":16920,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16922,"publishedVersion":429,"revision":63,"contentType":16924,"locale":29},{"sys":16921},{"type":12,"linkType":13,"id":14},{"sys":16923},{"id":21,"type":12,"linkType":22},{"sys":16925},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16927,"metaTitle":439,"metaDescription":440,"mainTitle":16928,"subtitle":458,"heroImage":16943,"ctaButton":481,"ctaLink":482},[438],{"data":16929,"content":16930,"nodeType":75},{},[16931,16937],{"data":16932,"content":16933,"nodeType":451},{},[16934],{"data":16935,"marks":16936,"value":450,"nodeType":83},{},[],{"data":16938,"content":16939,"nodeType":88},{},[16940],{"data":16941,"marks":16942,"value":107,"nodeType":83},{},[],{"metadata":16944,"sys":16947,"fields":16952},{"tags":16945,"concepts":16946},[],[],{"space":16948,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16950,"publishedVersion":63,"revision":45,"locale":29},{"sys":16949},{"type":12,"linkType":13,"id":14},{"sys":16951},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":16953},{"url":473,"details":16954,"fileName":479,"contentType":480},{"size":475,"image":16955},{"width":477,"height":478},{"sys":16957,"fields":16960},{"id":16958,"createdAt":16959},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":16961,"slug":16962,"articleIntro":16961,"category":16963},"618 - Divers","compte-618-divers",[16964],{"metadata":16965,"sys":16968,"fields":16975},{"tags":16966,"concepts":16967},[],[],{"space":16969,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":16971,"publishedVersion":429,"revision":63,"contentType":16973,"locale":29},{"sys":16970},{"type":12,"linkType":13,"id":14},{"sys":16972},{"id":21,"type":12,"linkType":22},{"sys":16974},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":16976,"metaTitle":439,"metaDescription":440,"mainTitle":16977,"subtitle":458,"heroImage":16992,"ctaButton":481,"ctaLink":482},[438],{"data":16978,"content":16979,"nodeType":75},{},[16980,16986],{"data":16981,"content":16982,"nodeType":451},{},[16983],{"data":16984,"marks":16985,"value":450,"nodeType":83},{},[],{"data":16987,"content":16988,"nodeType":88},{},[16989],{"data":16990,"marks":16991,"value":107,"nodeType":83},{},[],{"metadata":16993,"sys":16996,"fields":17001},{"tags":16994,"concepts":16995},[],[],{"space":16997,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":16999,"publishedVersion":63,"revision":45,"locale":29},{"sys":16998},{"type":12,"linkType":13,"id":14},{"sys":17000},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17002},{"url":473,"details":17003,"fileName":479,"contentType":480},{"size":475,"image":17004},{"width":477,"height":478},{"sys":17006,"fields":17009},{"id":17007,"createdAt":17008},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":17010,"slug":17011,"articleIntro":17010,"category":17012},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[17013],{"metadata":17014,"sys":17017,"fields":17024},{"tags":17015,"concepts":17016},[],[],{"space":17018,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17020,"publishedVersion":429,"revision":63,"contentType":17022,"locale":29},{"sys":17019},{"type":12,"linkType":13,"id":14},{"sys":17021},{"id":21,"type":12,"linkType":22},{"sys":17023},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17025,"metaTitle":439,"metaDescription":440,"mainTitle":17026,"subtitle":458,"heroImage":17041,"ctaButton":481,"ctaLink":482},[438],{"data":17027,"content":17028,"nodeType":75},{},[17029,17035],{"data":17030,"content":17031,"nodeType":451},{},[17032],{"data":17033,"marks":17034,"value":450,"nodeType":83},{},[],{"data":17036,"content":17037,"nodeType":88},{},[17038],{"data":17039,"marks":17040,"value":107,"nodeType":83},{},[],{"metadata":17042,"sys":17045,"fields":17050},{"tags":17043,"concepts":17044},[],[],{"space":17046,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17048,"publishedVersion":63,"revision":45,"locale":29},{"sys":17047},{"type":12,"linkType":13,"id":14},{"sys":17049},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17051},{"url":473,"details":17052,"fileName":479,"contentType":480},{"size":475,"image":17053},{"width":477,"height":478},{"sys":17055,"fields":17058},{"id":17056,"createdAt":17057},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":17059,"slug":17060,"articleIntro":17059,"category":17061},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[17062],{"metadata":17063,"sys":17066,"fields":17073},{"tags":17064,"concepts":17065},[],[],{"space":17067,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17069,"publishedVersion":429,"revision":63,"contentType":17071,"locale":29},{"sys":17068},{"type":12,"linkType":13,"id":14},{"sys":17070},{"id":21,"type":12,"linkType":22},{"sys":17072},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17074,"metaTitle":439,"metaDescription":440,"mainTitle":17075,"subtitle":458,"heroImage":17090,"ctaButton":481,"ctaLink":482},[438],{"data":17076,"content":17077,"nodeType":75},{},[17078,17084],{"data":17079,"content":17080,"nodeType":451},{},[17081],{"data":17082,"marks":17083,"value":450,"nodeType":83},{},[],{"data":17085,"content":17086,"nodeType":88},{},[17087],{"data":17088,"marks":17089,"value":107,"nodeType":83},{},[],{"metadata":17091,"sys":17094,"fields":17099},{"tags":17092,"concepts":17093},[],[],{"space":17095,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17097,"publishedVersion":63,"revision":45,"locale":29},{"sys":17096},{"type":12,"linkType":13,"id":14},{"sys":17098},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17100},{"url":473,"details":17101,"fileName":479,"contentType":480},{"size":475,"image":17102},{"width":477,"height":478},{"sys":17104,"fields":17107},{"id":17105,"createdAt":17106},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":17108,"slug":17109,"articleIntro":17108,"category":17110},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[17111],{"metadata":17112,"sys":17115,"fields":17122},{"tags":17113,"concepts":17114},[],[],{"space":17116,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17118,"publishedVersion":429,"revision":63,"contentType":17120,"locale":29},{"sys":17117},{"type":12,"linkType":13,"id":14},{"sys":17119},{"id":21,"type":12,"linkType":22},{"sys":17121},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17123,"metaTitle":439,"metaDescription":440,"mainTitle":17124,"subtitle":458,"heroImage":17139,"ctaButton":481,"ctaLink":482},[438],{"data":17125,"content":17126,"nodeType":75},{},[17127,17133],{"data":17128,"content":17129,"nodeType":451},{},[17130],{"data":17131,"marks":17132,"value":450,"nodeType":83},{},[],{"data":17134,"content":17135,"nodeType":88},{},[17136],{"data":17137,"marks":17138,"value":107,"nodeType":83},{},[],{"metadata":17140,"sys":17143,"fields":17148},{"tags":17141,"concepts":17142},[],[],{"space":17144,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17146,"publishedVersion":63,"revision":45,"locale":29},{"sys":17145},{"type":12,"linkType":13,"id":14},{"sys":17147},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17149},{"url":473,"details":17150,"fileName":479,"contentType":480},{"size":475,"image":17151},{"width":477,"height":478},{"sys":17153,"fields":17156},{"id":17154,"createdAt":17155},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":17157,"slug":17158,"articleIntro":17157,"category":17159},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[17160],{"metadata":17161,"sys":17164,"fields":17171},{"tags":17162,"concepts":17163},[],[],{"space":17165,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17167,"publishedVersion":429,"revision":63,"contentType":17169,"locale":29},{"sys":17166},{"type":12,"linkType":13,"id":14},{"sys":17168},{"id":21,"type":12,"linkType":22},{"sys":17170},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17172,"metaTitle":439,"metaDescription":440,"mainTitle":17173,"subtitle":458,"heroImage":17188,"ctaButton":481,"ctaLink":482},[438],{"data":17174,"content":17175,"nodeType":75},{},[17176,17182],{"data":17177,"content":17178,"nodeType":451},{},[17179],{"data":17180,"marks":17181,"value":450,"nodeType":83},{},[],{"data":17183,"content":17184,"nodeType":88},{},[17185],{"data":17186,"marks":17187,"value":107,"nodeType":83},{},[],{"metadata":17189,"sys":17192,"fields":17197},{"tags":17190,"concepts":17191},[],[],{"space":17193,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17195,"publishedVersion":63,"revision":45,"locale":29},{"sys":17194},{"type":12,"linkType":13,"id":14},{"sys":17196},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17198},{"url":473,"details":17199,"fileName":479,"contentType":480},{"size":475,"image":17200},{"width":477,"height":478},{"sys":17202,"fields":17205},{"id":17203,"createdAt":17204},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":17206,"slug":17207,"articleIntro":17206,"category":17208},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[17209],{"metadata":17210,"sys":17213,"fields":17220},{"tags":17211,"concepts":17212},[],[],{"space":17214,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17216,"publishedVersion":429,"revision":63,"contentType":17218,"locale":29},{"sys":17215},{"type":12,"linkType":13,"id":14},{"sys":17217},{"id":21,"type":12,"linkType":22},{"sys":17219},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17221,"metaTitle":439,"metaDescription":440,"mainTitle":17222,"subtitle":458,"heroImage":17237,"ctaButton":481,"ctaLink":482},[438],{"data":17223,"content":17224,"nodeType":75},{},[17225,17231],{"data":17226,"content":17227,"nodeType":451},{},[17228],{"data":17229,"marks":17230,"value":450,"nodeType":83},{},[],{"data":17232,"content":17233,"nodeType":88},{},[17234],{"data":17235,"marks":17236,"value":107,"nodeType":83},{},[],{"metadata":17238,"sys":17241,"fields":17246},{"tags":17239,"concepts":17240},[],[],{"space":17242,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17244,"publishedVersion":63,"revision":45,"locale":29},{"sys":17243},{"type":12,"linkType":13,"id":14},{"sys":17245},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17247},{"url":473,"details":17248,"fileName":479,"contentType":480},{"size":475,"image":17249},{"width":477,"height":478},{"sys":17251,"fields":17254},{"id":17252,"createdAt":17253},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":17255,"slug":17256,"articleIntro":17257,"category":17258},"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.",[17259],{"metadata":17260,"sys":17263,"fields":17270},{"tags":17261,"concepts":17262},[],[],{"space":17264,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17266,"publishedVersion":429,"revision":63,"contentType":17268,"locale":29},{"sys":17265},{"type":12,"linkType":13,"id":14},{"sys":17267},{"id":21,"type":12,"linkType":22},{"sys":17269},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17271,"metaTitle":439,"metaDescription":440,"mainTitle":17272,"subtitle":458,"heroImage":17287,"ctaButton":481,"ctaLink":482},[438],{"data":17273,"content":17274,"nodeType":75},{},[17275,17281],{"data":17276,"content":17277,"nodeType":451},{},[17278],{"data":17279,"marks":17280,"value":450,"nodeType":83},{},[],{"data":17282,"content":17283,"nodeType":88},{},[17284],{"data":17285,"marks":17286,"value":107,"nodeType":83},{},[],{"metadata":17288,"sys":17291,"fields":17296},{"tags":17289,"concepts":17290},[],[],{"space":17292,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17294,"publishedVersion":63,"revision":45,"locale":29},{"sys":17293},{"type":12,"linkType":13,"id":14},{"sys":17295},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17297},{"url":473,"details":17298,"fileName":479,"contentType":480},{"size":475,"image":17299},{"width":477,"height":478},{"sys":17301,"fields":17304},{"id":17302,"createdAt":17303},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":17305,"slug":17306,"articleIntro":17305,"category":17307},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[17308],{"metadata":17309,"sys":17312,"fields":17319},{"tags":17310,"concepts":17311},[],[],{"space":17313,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17315,"publishedVersion":429,"revision":63,"contentType":17317,"locale":29},{"sys":17314},{"type":12,"linkType":13,"id":14},{"sys":17316},{"id":21,"type":12,"linkType":22},{"sys":17318},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17320,"metaTitle":439,"metaDescription":440,"mainTitle":17321,"subtitle":458,"heroImage":17336,"ctaButton":481,"ctaLink":482},[438],{"data":17322,"content":17323,"nodeType":75},{},[17324,17330],{"data":17325,"content":17326,"nodeType":451},{},[17327],{"data":17328,"marks":17329,"value":450,"nodeType":83},{},[],{"data":17331,"content":17332,"nodeType":88},{},[17333],{"data":17334,"marks":17335,"value":107,"nodeType":83},{},[],{"metadata":17337,"sys":17340,"fields":17345},{"tags":17338,"concepts":17339},[],[],{"space":17341,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17343,"publishedVersion":63,"revision":45,"locale":29},{"sys":17342},{"type":12,"linkType":13,"id":14},{"sys":17344},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17346},{"url":473,"details":17347,"fileName":479,"contentType":480},{"size":475,"image":17348},{"width":477,"height":478},{"sys":17350,"fields":17353},{"id":17351,"createdAt":17352},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":17354,"slug":17355,"articleIntro":-1,"category":17356},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[17357],{"metadata":17358,"sys":17361,"fields":17368},{"tags":17359,"concepts":17360},[],[],{"space":17362,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17364,"publishedVersion":429,"revision":63,"contentType":17366,"locale":29},{"sys":17363},{"type":12,"linkType":13,"id":14},{"sys":17365},{"id":21,"type":12,"linkType":22},{"sys":17367},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17369,"metaTitle":439,"metaDescription":440,"mainTitle":17370,"subtitle":458,"heroImage":17385,"ctaButton":481,"ctaLink":482},[438],{"data":17371,"content":17372,"nodeType":75},{},[17373,17379],{"data":17374,"content":17375,"nodeType":451},{},[17376],{"data":17377,"marks":17378,"value":450,"nodeType":83},{},[],{"data":17380,"content":17381,"nodeType":88},{},[17382],{"data":17383,"marks":17384,"value":107,"nodeType":83},{},[],{"metadata":17386,"sys":17389,"fields":17394},{"tags":17387,"concepts":17388},[],[],{"space":17390,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17392,"publishedVersion":63,"revision":45,"locale":29},{"sys":17391},{"type":12,"linkType":13,"id":14},{"sys":17393},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17395},{"url":473,"details":17396,"fileName":479,"contentType":480},{"size":475,"image":17397},{"width":477,"height":478},{"sys":17399,"fields":17402},{"id":17400,"createdAt":17401},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17403,"slug":17404,"articleIntro":17403,"category":17405},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17406],{"metadata":17407,"sys":17410,"fields":17417},{"tags":17408,"concepts":17409},[],[],{"space":17411,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17413,"publishedVersion":429,"revision":63,"contentType":17415,"locale":29},{"sys":17412},{"type":12,"linkType":13,"id":14},{"sys":17414},{"id":21,"type":12,"linkType":22},{"sys":17416},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17418,"metaTitle":439,"metaDescription":440,"mainTitle":17419,"subtitle":458,"heroImage":17434,"ctaButton":481,"ctaLink":482},[438],{"data":17420,"content":17421,"nodeType":75},{},[17422,17428],{"data":17423,"content":17424,"nodeType":451},{},[17425],{"data":17426,"marks":17427,"value":450,"nodeType":83},{},[],{"data":17429,"content":17430,"nodeType":88},{},[17431],{"data":17432,"marks":17433,"value":107,"nodeType":83},{},[],{"metadata":17435,"sys":17438,"fields":17443},{"tags":17436,"concepts":17437},[],[],{"space":17439,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17441,"publishedVersion":63,"revision":45,"locale":29},{"sys":17440},{"type":12,"linkType":13,"id":14},{"sys":17442},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17444},{"url":473,"details":17445,"fileName":479,"contentType":480},{"size":475,"image":17446},{"width":477,"height":478},{"sys":17448,"fields":17451},{"id":17449,"createdAt":17450},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":17452,"slug":17453,"articleIntro":-1,"category":17454},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[17455],{"metadata":17456,"sys":17459,"fields":17466},{"tags":17457,"concepts":17458},[],[],{"space":17460,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17462,"publishedVersion":429,"revision":63,"contentType":17464,"locale":29},{"sys":17461},{"type":12,"linkType":13,"id":14},{"sys":17463},{"id":21,"type":12,"linkType":22},{"sys":17465},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17467,"metaTitle":439,"metaDescription":440,"mainTitle":17468,"subtitle":458,"heroImage":17483,"ctaButton":481,"ctaLink":482},[438],{"data":17469,"content":17470,"nodeType":75},{},[17471,17477],{"data":17472,"content":17473,"nodeType":451},{},[17474],{"data":17475,"marks":17476,"value":450,"nodeType":83},{},[],{"data":17478,"content":17479,"nodeType":88},{},[17480],{"data":17481,"marks":17482,"value":107,"nodeType":83},{},[],{"metadata":17484,"sys":17487,"fields":17492},{"tags":17485,"concepts":17486},[],[],{"space":17488,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17490,"publishedVersion":63,"revision":45,"locale":29},{"sys":17489},{"type":12,"linkType":13,"id":14},{"sys":17491},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17493},{"url":473,"details":17494,"fileName":479,"contentType":480},{"size":475,"image":17495},{"width":477,"height":478},{"sys":17497,"fields":17500},{"id":17498,"createdAt":17499},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":17501,"slug":17502,"articleIntro":17501,"category":17503},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[17504],{"metadata":17505,"sys":17508,"fields":17515},{"tags":17506,"concepts":17507},[],[],{"space":17509,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17511,"publishedVersion":429,"revision":63,"contentType":17513,"locale":29},{"sys":17510},{"type":12,"linkType":13,"id":14},{"sys":17512},{"id":21,"type":12,"linkType":22},{"sys":17514},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17516,"metaTitle":439,"metaDescription":440,"mainTitle":17517,"subtitle":458,"heroImage":17532,"ctaButton":481,"ctaLink":482},[438],{"data":17518,"content":17519,"nodeType":75},{},[17520,17526],{"data":17521,"content":17522,"nodeType":451},{},[17523],{"data":17524,"marks":17525,"value":450,"nodeType":83},{},[],{"data":17527,"content":17528,"nodeType":88},{},[17529],{"data":17530,"marks":17531,"value":107,"nodeType":83},{},[],{"metadata":17533,"sys":17536,"fields":17541},{"tags":17534,"concepts":17535},[],[],{"space":17537,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17539,"publishedVersion":63,"revision":45,"locale":29},{"sys":17538},{"type":12,"linkType":13,"id":14},{"sys":17540},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17542},{"url":473,"details":17543,"fileName":479,"contentType":480},{"size":475,"image":17544},{"width":477,"height":478},{"sys":17546,"fields":17549},{"id":17547,"createdAt":17548},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":17550,"slug":17551,"articleIntro":17550,"category":17552},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[17553],{"metadata":17554,"sys":17557,"fields":17564},{"tags":17555,"concepts":17556},[],[],{"space":17558,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17560,"publishedVersion":429,"revision":63,"contentType":17562,"locale":29},{"sys":17559},{"type":12,"linkType":13,"id":14},{"sys":17561},{"id":21,"type":12,"linkType":22},{"sys":17563},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17565,"metaTitle":439,"metaDescription":440,"mainTitle":17566,"subtitle":458,"heroImage":17581,"ctaButton":481,"ctaLink":482},[438],{"data":17567,"content":17568,"nodeType":75},{},[17569,17575],{"data":17570,"content":17571,"nodeType":451},{},[17572],{"data":17573,"marks":17574,"value":450,"nodeType":83},{},[],{"data":17576,"content":17577,"nodeType":88},{},[17578],{"data":17579,"marks":17580,"value":107,"nodeType":83},{},[],{"metadata":17582,"sys":17585,"fields":17590},{"tags":17583,"concepts":17584},[],[],{"space":17586,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17588,"publishedVersion":63,"revision":45,"locale":29},{"sys":17587},{"type":12,"linkType":13,"id":14},{"sys":17589},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17591},{"url":473,"details":17592,"fileName":479,"contentType":480},{"size":475,"image":17593},{"width":477,"height":478},{"sys":17595,"fields":17598},{"id":17596,"createdAt":17597},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":17599,"slug":17600,"articleIntro":17599,"category":17601},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[17602],{"metadata":17603,"sys":17606,"fields":17613},{"tags":17604,"concepts":17605},[],[],{"space":17607,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17609,"publishedVersion":429,"revision":63,"contentType":17611,"locale":29},{"sys":17608},{"type":12,"linkType":13,"id":14},{"sys":17610},{"id":21,"type":12,"linkType":22},{"sys":17612},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17614,"metaTitle":439,"metaDescription":440,"mainTitle":17615,"subtitle":458,"heroImage":17630,"ctaButton":481,"ctaLink":482},[438],{"data":17616,"content":17617,"nodeType":75},{},[17618,17624],{"data":17619,"content":17620,"nodeType":451},{},[17621],{"data":17622,"marks":17623,"value":450,"nodeType":83},{},[],{"data":17625,"content":17626,"nodeType":88},{},[17627],{"data":17628,"marks":17629,"value":107,"nodeType":83},{},[],{"metadata":17631,"sys":17634,"fields":17639},{"tags":17632,"concepts":17633},[],[],{"space":17635,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17637,"publishedVersion":63,"revision":45,"locale":29},{"sys":17636},{"type":12,"linkType":13,"id":14},{"sys":17638},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17640},{"url":473,"details":17641,"fileName":479,"contentType":480},{"size":475,"image":17642},{"width":477,"height":478},{"sys":17644,"fields":17647},{"id":17645,"createdAt":17646},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":17648,"slug":17649,"articleIntro":17648,"category":17650},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[17651],{"metadata":17652,"sys":17655,"fields":17662},{"tags":17653,"concepts":17654},[],[],{"space":17656,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17658,"publishedVersion":429,"revision":63,"contentType":17660,"locale":29},{"sys":17657},{"type":12,"linkType":13,"id":14},{"sys":17659},{"id":21,"type":12,"linkType":22},{"sys":17661},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17663,"metaTitle":439,"metaDescription":440,"mainTitle":17664,"subtitle":458,"heroImage":17679,"ctaButton":481,"ctaLink":482},[438],{"data":17665,"content":17666,"nodeType":75},{},[17667,17673],{"data":17668,"content":17669,"nodeType":451},{},[17670],{"data":17671,"marks":17672,"value":450,"nodeType":83},{},[],{"data":17674,"content":17675,"nodeType":88},{},[17676],{"data":17677,"marks":17678,"value":107,"nodeType":83},{},[],{"metadata":17680,"sys":17683,"fields":17688},{"tags":17681,"concepts":17682},[],[],{"space":17684,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17686,"publishedVersion":63,"revision":45,"locale":29},{"sys":17685},{"type":12,"linkType":13,"id":14},{"sys":17687},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17689},{"url":473,"details":17690,"fileName":479,"contentType":480},{"size":475,"image":17691},{"width":477,"height":478},{"sys":17693,"fields":17696},{"id":17694,"createdAt":17695},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":17697,"slug":17698,"articleIntro":17697,"category":17699},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[17700],{"metadata":17701,"sys":17704,"fields":17711},{"tags":17702,"concepts":17703},[],[],{"space":17705,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17707,"publishedVersion":429,"revision":63,"contentType":17709,"locale":29},{"sys":17706},{"type":12,"linkType":13,"id":14},{"sys":17708},{"id":21,"type":12,"linkType":22},{"sys":17710},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17712,"metaTitle":439,"metaDescription":440,"mainTitle":17713,"subtitle":458,"heroImage":17728,"ctaButton":481,"ctaLink":482},[438],{"data":17714,"content":17715,"nodeType":75},{},[17716,17722],{"data":17717,"content":17718,"nodeType":451},{},[17719],{"data":17720,"marks":17721,"value":450,"nodeType":83},{},[],{"data":17723,"content":17724,"nodeType":88},{},[17725],{"data":17726,"marks":17727,"value":107,"nodeType":83},{},[],{"metadata":17729,"sys":17732,"fields":17737},{"tags":17730,"concepts":17731},[],[],{"space":17733,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17735,"publishedVersion":63,"revision":45,"locale":29},{"sys":17734},{"type":12,"linkType":13,"id":14},{"sys":17736},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17738},{"url":473,"details":17739,"fileName":479,"contentType":480},{"size":475,"image":17740},{"width":477,"height":478},{"sys":17742,"fields":17745},{"id":17743,"createdAt":17744},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":17746,"slug":17747,"articleIntro":17748,"category":17749},"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.",[17750],{"metadata":17751,"sys":17754,"fields":17761},{"tags":17752,"concepts":17753},[],[],{"space":17755,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17757,"publishedVersion":429,"revision":63,"contentType":17759,"locale":29},{"sys":17756},{"type":12,"linkType":13,"id":14},{"sys":17758},{"id":21,"type":12,"linkType":22},{"sys":17760},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17762,"metaTitle":439,"metaDescription":440,"mainTitle":17763,"subtitle":458,"heroImage":17778,"ctaButton":481,"ctaLink":482},[438],{"data":17764,"content":17765,"nodeType":75},{},[17766,17772],{"data":17767,"content":17768,"nodeType":451},{},[17769],{"data":17770,"marks":17771,"value":450,"nodeType":83},{},[],{"data":17773,"content":17774,"nodeType":88},{},[17775],{"data":17776,"marks":17777,"value":107,"nodeType":83},{},[],{"metadata":17779,"sys":17782,"fields":17787},{"tags":17780,"concepts":17781},[],[],{"space":17783,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17785,"publishedVersion":63,"revision":45,"locale":29},{"sys":17784},{"type":12,"linkType":13,"id":14},{"sys":17786},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17788},{"url":473,"details":17789,"fileName":479,"contentType":480},{"size":475,"image":17790},{"width":477,"height":478},{"sys":17792,"fields":17795},{"id":17793,"createdAt":17794},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":17796,"slug":17797,"articleIntro":17796,"category":17798},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[17799],{"metadata":17800,"sys":17803,"fields":17810},{"tags":17801,"concepts":17802},[],[],{"space":17804,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17806,"publishedVersion":429,"revision":63,"contentType":17808,"locale":29},{"sys":17805},{"type":12,"linkType":13,"id":14},{"sys":17807},{"id":21,"type":12,"linkType":22},{"sys":17809},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17811,"metaTitle":439,"metaDescription":440,"mainTitle":17812,"subtitle":458,"heroImage":17827,"ctaButton":481,"ctaLink":482},[438],{"data":17813,"content":17814,"nodeType":75},{},[17815,17821],{"data":17816,"content":17817,"nodeType":451},{},[17818],{"data":17819,"marks":17820,"value":450,"nodeType":83},{},[],{"data":17822,"content":17823,"nodeType":88},{},[17824],{"data":17825,"marks":17826,"value":107,"nodeType":83},{},[],{"metadata":17828,"sys":17831,"fields":17836},{"tags":17829,"concepts":17830},[],[],{"space":17832,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17834,"publishedVersion":63,"revision":45,"locale":29},{"sys":17833},{"type":12,"linkType":13,"id":14},{"sys":17835},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17837},{"url":473,"details":17838,"fileName":479,"contentType":480},{"size":475,"image":17839},{"width":477,"height":478},{"sys":17841,"fields":17844},{"id":17842,"createdAt":17843},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":17845,"slug":17846,"articleIntro":17845,"category":17847},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[17848],{"metadata":17849,"sys":17852,"fields":17859},{"tags":17850,"concepts":17851},[],[],{"space":17853,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17855,"publishedVersion":429,"revision":63,"contentType":17857,"locale":29},{"sys":17854},{"type":12,"linkType":13,"id":14},{"sys":17856},{"id":21,"type":12,"linkType":22},{"sys":17858},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17860,"metaTitle":439,"metaDescription":440,"mainTitle":17861,"subtitle":458,"heroImage":17876,"ctaButton":481,"ctaLink":482},[438],{"data":17862,"content":17863,"nodeType":75},{},[17864,17870],{"data":17865,"content":17866,"nodeType":451},{},[17867],{"data":17868,"marks":17869,"value":450,"nodeType":83},{},[],{"data":17871,"content":17872,"nodeType":88},{},[17873],{"data":17874,"marks":17875,"value":107,"nodeType":83},{},[],{"metadata":17877,"sys":17880,"fields":17885},{"tags":17878,"concepts":17879},[],[],{"space":17881,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17883,"publishedVersion":63,"revision":45,"locale":29},{"sys":17882},{"type":12,"linkType":13,"id":14},{"sys":17884},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17886},{"url":473,"details":17887,"fileName":479,"contentType":480},{"size":475,"image":17888},{"width":477,"height":478},{"sys":17890,"fields":17893},{"id":17891,"createdAt":17892},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":17894,"slug":17895,"articleIntro":-1,"category":17896},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[17897],{"metadata":17898,"sys":17901,"fields":17908},{"tags":17899,"concepts":17900},[],[],{"space":17902,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17904,"publishedVersion":429,"revision":63,"contentType":17906,"locale":29},{"sys":17903},{"type":12,"linkType":13,"id":14},{"sys":17905},{"id":21,"type":12,"linkType":22},{"sys":17907},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17909,"metaTitle":439,"metaDescription":440,"mainTitle":17910,"subtitle":458,"heroImage":17925,"ctaButton":481,"ctaLink":482},[438],{"data":17911,"content":17912,"nodeType":75},{},[17913,17919],{"data":17914,"content":17915,"nodeType":451},{},[17916],{"data":17917,"marks":17918,"value":450,"nodeType":83},{},[],{"data":17920,"content":17921,"nodeType":88},{},[17922],{"data":17923,"marks":17924,"value":107,"nodeType":83},{},[],{"metadata":17926,"sys":17929,"fields":17934},{"tags":17927,"concepts":17928},[],[],{"space":17930,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17932,"publishedVersion":63,"revision":45,"locale":29},{"sys":17931},{"type":12,"linkType":13,"id":14},{"sys":17933},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17935},{"url":473,"details":17936,"fileName":479,"contentType":480},{"size":475,"image":17937},{"width":477,"height":478},{"sys":17939,"fields":17942},{"id":17940,"createdAt":17941},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":17943,"slug":17944,"articleIntro":17943,"category":17945},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[17946],{"metadata":17947,"sys":17950,"fields":17957},{"tags":17948,"concepts":17949},[],[],{"space":17951,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":17953,"publishedVersion":429,"revision":63,"contentType":17955,"locale":29},{"sys":17952},{"type":12,"linkType":13,"id":14},{"sys":17954},{"id":21,"type":12,"linkType":22},{"sys":17956},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":17958,"metaTitle":439,"metaDescription":440,"mainTitle":17959,"subtitle":458,"heroImage":17974,"ctaButton":481,"ctaLink":482},[438],{"data":17960,"content":17961,"nodeType":75},{},[17962,17968],{"data":17963,"content":17964,"nodeType":451},{},[17965],{"data":17966,"marks":17967,"value":450,"nodeType":83},{},[],{"data":17969,"content":17970,"nodeType":88},{},[17971],{"data":17972,"marks":17973,"value":107,"nodeType":83},{},[],{"metadata":17975,"sys":17978,"fields":17983},{"tags":17976,"concepts":17977},[],[],{"space":17979,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":17981,"publishedVersion":63,"revision":45,"locale":29},{"sys":17980},{"type":12,"linkType":13,"id":14},{"sys":17982},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":17984},{"url":473,"details":17985,"fileName":479,"contentType":480},{"size":475,"image":17986},{"width":477,"height":478},{"sys":17988,"fields":17991},{"id":17989,"createdAt":17990},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":17992,"slug":17993,"articleIntro":-1,"category":17994},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[17995],{"metadata":17996,"sys":17999,"fields":18006},{"tags":17997,"concepts":17998},[],[],{"space":18000,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18002,"publishedVersion":429,"revision":63,"contentType":18004,"locale":29},{"sys":18001},{"type":12,"linkType":13,"id":14},{"sys":18003},{"id":21,"type":12,"linkType":22},{"sys":18005},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18007,"metaTitle":439,"metaDescription":440,"mainTitle":18008,"subtitle":458,"heroImage":18023,"ctaButton":481,"ctaLink":482},[438],{"data":18009,"content":18010,"nodeType":75},{},[18011,18017],{"data":18012,"content":18013,"nodeType":451},{},[18014],{"data":18015,"marks":18016,"value":450,"nodeType":83},{},[],{"data":18018,"content":18019,"nodeType":88},{},[18020],{"data":18021,"marks":18022,"value":107,"nodeType":83},{},[],{"metadata":18024,"sys":18027,"fields":18032},{"tags":18025,"concepts":18026},[],[],{"space":18028,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18030,"publishedVersion":63,"revision":45,"locale":29},{"sys":18029},{"type":12,"linkType":13,"id":14},{"sys":18031},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18033},{"url":473,"details":18034,"fileName":479,"contentType":480},{"size":475,"image":18035},{"width":477,"height":478},{"sys":18037,"fields":18040},{"id":18038,"createdAt":18039},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":18041,"slug":18042,"articleIntro":-1,"category":18043},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[18044],{"metadata":18045,"sys":18048,"fields":18055},{"tags":18046,"concepts":18047},[],[],{"space":18049,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18051,"publishedVersion":429,"revision":63,"contentType":18053,"locale":29},{"sys":18050},{"type":12,"linkType":13,"id":14},{"sys":18052},{"id":21,"type":12,"linkType":22},{"sys":18054},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18056,"metaTitle":439,"metaDescription":440,"mainTitle":18057,"subtitle":458,"heroImage":18072,"ctaButton":481,"ctaLink":482},[438],{"data":18058,"content":18059,"nodeType":75},{},[18060,18066],{"data":18061,"content":18062,"nodeType":451},{},[18063],{"data":18064,"marks":18065,"value":450,"nodeType":83},{},[],{"data":18067,"content":18068,"nodeType":88},{},[18069],{"data":18070,"marks":18071,"value":107,"nodeType":83},{},[],{"metadata":18073,"sys":18076,"fields":18081},{"tags":18074,"concepts":18075},[],[],{"space":18077,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18079,"publishedVersion":63,"revision":45,"locale":29},{"sys":18078},{"type":12,"linkType":13,"id":14},{"sys":18080},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18082},{"url":473,"details":18083,"fileName":479,"contentType":480},{"size":475,"image":18084},{"width":477,"height":478},{"sys":18086,"fields":18089},{"id":18087,"createdAt":18088},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":18090,"slug":18091,"articleIntro":18090,"category":18092},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[18093],{"metadata":18094,"sys":18097,"fields":18104},{"tags":18095,"concepts":18096},[],[],{"space":18098,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18100,"publishedVersion":429,"revision":63,"contentType":18102,"locale":29},{"sys":18099},{"type":12,"linkType":13,"id":14},{"sys":18101},{"id":21,"type":12,"linkType":22},{"sys":18103},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18105,"metaTitle":439,"metaDescription":440,"mainTitle":18106,"subtitle":458,"heroImage":18121,"ctaButton":481,"ctaLink":482},[438],{"data":18107,"content":18108,"nodeType":75},{},[18109,18115],{"data":18110,"content":18111,"nodeType":451},{},[18112],{"data":18113,"marks":18114,"value":450,"nodeType":83},{},[],{"data":18116,"content":18117,"nodeType":88},{},[18118],{"data":18119,"marks":18120,"value":107,"nodeType":83},{},[],{"metadata":18122,"sys":18125,"fields":18130},{"tags":18123,"concepts":18124},[],[],{"space":18126,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18128,"publishedVersion":63,"revision":45,"locale":29},{"sys":18127},{"type":12,"linkType":13,"id":14},{"sys":18129},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18131},{"url":473,"details":18132,"fileName":479,"contentType":480},{"size":475,"image":18133},{"width":477,"height":478},{"sys":18135,"fields":18138},{"id":18136,"createdAt":18137},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":18139,"slug":18140,"articleIntro":18139,"category":18141},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[18142],{"metadata":18143,"sys":18146,"fields":18153},{"tags":18144,"concepts":18145},[],[],{"space":18147,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18149,"publishedVersion":429,"revision":63,"contentType":18151,"locale":29},{"sys":18148},{"type":12,"linkType":13,"id":14},{"sys":18150},{"id":21,"type":12,"linkType":22},{"sys":18152},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18154,"metaTitle":439,"metaDescription":440,"mainTitle":18155,"subtitle":458,"heroImage":18170,"ctaButton":481,"ctaLink":482},[438],{"data":18156,"content":18157,"nodeType":75},{},[18158,18164],{"data":18159,"content":18160,"nodeType":451},{},[18161],{"data":18162,"marks":18163,"value":450,"nodeType":83},{},[],{"data":18165,"content":18166,"nodeType":88},{},[18167],{"data":18168,"marks":18169,"value":107,"nodeType":83},{},[],{"metadata":18171,"sys":18174,"fields":18179},{"tags":18172,"concepts":18173},[],[],{"space":18175,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18177,"publishedVersion":63,"revision":45,"locale":29},{"sys":18176},{"type":12,"linkType":13,"id":14},{"sys":18178},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18180},{"url":473,"details":18181,"fileName":479,"contentType":480},{"size":475,"image":18182},{"width":477,"height":478},{"sys":18184,"fields":18187},{"id":18185,"createdAt":18186},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":18188,"slug":18189,"articleIntro":18188,"category":18190},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[18191],{"metadata":18192,"sys":18195,"fields":18202},{"tags":18193,"concepts":18194},[],[],{"space":18196,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18198,"publishedVersion":429,"revision":63,"contentType":18200,"locale":29},{"sys":18197},{"type":12,"linkType":13,"id":14},{"sys":18199},{"id":21,"type":12,"linkType":22},{"sys":18201},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18203,"metaTitle":439,"metaDescription":440,"mainTitle":18204,"subtitle":458,"heroImage":18219,"ctaButton":481,"ctaLink":482},[438],{"data":18205,"content":18206,"nodeType":75},{},[18207,18213],{"data":18208,"content":18209,"nodeType":451},{},[18210],{"data":18211,"marks":18212,"value":450,"nodeType":83},{},[],{"data":18214,"content":18215,"nodeType":88},{},[18216],{"data":18217,"marks":18218,"value":107,"nodeType":83},{},[],{"metadata":18220,"sys":18223,"fields":18228},{"tags":18221,"concepts":18222},[],[],{"space":18224,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18226,"publishedVersion":63,"revision":45,"locale":29},{"sys":18225},{"type":12,"linkType":13,"id":14},{"sys":18227},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18229},{"url":473,"details":18230,"fileName":479,"contentType":480},{"size":475,"image":18231},{"width":477,"height":478},{"sys":18233,"fields":18235},{"id":18234,"createdAt":5585},"4kVdSdLvBSCpwNNFzLzom2",{"title":18236,"slug":18237,"articleIntro":18236,"category":18238},"335 - Travaux en cours","compte-335-travaux-en-cours",[18239],{"metadata":18240,"sys":18243,"fields":18250},{"tags":18241,"concepts":18242},[],[],{"space":18244,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18246,"publishedVersion":429,"revision":63,"contentType":18248,"locale":29},{"sys":18245},{"type":12,"linkType":13,"id":14},{"sys":18247},{"id":21,"type":12,"linkType":22},{"sys":18249},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18251,"metaTitle":439,"metaDescription":440,"mainTitle":18252,"subtitle":458,"heroImage":18267,"ctaButton":481,"ctaLink":482},[438],{"data":18253,"content":18254,"nodeType":75},{},[18255,18261],{"data":18256,"content":18257,"nodeType":451},{},[18258],{"data":18259,"marks":18260,"value":450,"nodeType":83},{},[],{"data":18262,"content":18263,"nodeType":88},{},[18264],{"data":18265,"marks":18266,"value":107,"nodeType":83},{},[],{"metadata":18268,"sys":18271,"fields":18276},{"tags":18269,"concepts":18270},[],[],{"space":18272,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18274,"publishedVersion":63,"revision":45,"locale":29},{"sys":18273},{"type":12,"linkType":13,"id":14},{"sys":18275},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18277},{"url":473,"details":18278,"fileName":479,"contentType":480},{"size":475,"image":18279},{"width":477,"height":478},{"sys":18281,"fields":18284},{"id":18282,"createdAt":18283},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":18285,"slug":18286,"articleIntro":-1,"category":18287},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[18288],{"metadata":18289,"sys":18292,"fields":18299},{"tags":18290,"concepts":18291},[],[],{"space":18293,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18295,"publishedVersion":429,"revision":63,"contentType":18297,"locale":29},{"sys":18294},{"type":12,"linkType":13,"id":14},{"sys":18296},{"id":21,"type":12,"linkType":22},{"sys":18298},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18300,"metaTitle":439,"metaDescription":440,"mainTitle":18301,"subtitle":458,"heroImage":18316,"ctaButton":481,"ctaLink":482},[438],{"data":18302,"content":18303,"nodeType":75},{},[18304,18310],{"data":18305,"content":18306,"nodeType":451},{},[18307],{"data":18308,"marks":18309,"value":450,"nodeType":83},{},[],{"data":18311,"content":18312,"nodeType":88},{},[18313],{"data":18314,"marks":18315,"value":107,"nodeType":83},{},[],{"metadata":18317,"sys":18320,"fields":18325},{"tags":18318,"concepts":18319},[],[],{"space":18321,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18323,"publishedVersion":63,"revision":45,"locale":29},{"sys":18322},{"type":12,"linkType":13,"id":14},{"sys":18324},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18326},{"url":473,"details":18327,"fileName":479,"contentType":480},{"size":475,"image":18328},{"width":477,"height":478},{"sys":18330,"fields":18333},{"id":18331,"createdAt":18332},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":18334,"slug":18335,"articleIntro":18334,"category":18336},"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",[18337],{"metadata":18338,"sys":18341,"fields":18348},{"tags":18339,"concepts":18340},[],[],{"space":18342,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18344,"publishedVersion":429,"revision":63,"contentType":18346,"locale":29},{"sys":18343},{"type":12,"linkType":13,"id":14},{"sys":18345},{"id":21,"type":12,"linkType":22},{"sys":18347},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18349,"metaTitle":439,"metaDescription":440,"mainTitle":18350,"subtitle":458,"heroImage":18365,"ctaButton":481,"ctaLink":482},[438],{"data":18351,"content":18352,"nodeType":75},{},[18353,18359],{"data":18354,"content":18355,"nodeType":451},{},[18356],{"data":18357,"marks":18358,"value":450,"nodeType":83},{},[],{"data":18360,"content":18361,"nodeType":88},{},[18362],{"data":18363,"marks":18364,"value":107,"nodeType":83},{},[],{"metadata":18366,"sys":18369,"fields":18374},{"tags":18367,"concepts":18368},[],[],{"space":18370,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18372,"publishedVersion":63,"revision":45,"locale":29},{"sys":18371},{"type":12,"linkType":13,"id":14},{"sys":18373},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18375},{"url":473,"details":18376,"fileName":479,"contentType":480},{"size":475,"image":18377},{"width":477,"height":478},{"sys":18379,"fields":18382},{"id":18380,"createdAt":18381},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":18383,"slug":18384,"articleIntro":18383,"category":18385},"Classe 15 - Provisions","classe-15-provisions",[18386],{"metadata":18387,"sys":18390,"fields":18397},{"tags":18388,"concepts":18389},[],[],{"space":18391,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18393,"publishedVersion":429,"revision":63,"contentType":18395,"locale":29},{"sys":18392},{"type":12,"linkType":13,"id":14},{"sys":18394},{"id":21,"type":12,"linkType":22},{"sys":18396},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18398,"metaTitle":439,"metaDescription":440,"mainTitle":18399,"subtitle":458,"heroImage":18414,"ctaButton":481,"ctaLink":482},[438],{"data":18400,"content":18401,"nodeType":75},{},[18402,18408],{"data":18403,"content":18404,"nodeType":451},{},[18405],{"data":18406,"marks":18407,"value":450,"nodeType":83},{},[],{"data":18409,"content":18410,"nodeType":88},{},[18411],{"data":18412,"marks":18413,"value":107,"nodeType":83},{},[],{"metadata":18415,"sys":18418,"fields":18423},{"tags":18416,"concepts":18417},[],[],{"space":18419,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18421,"publishedVersion":63,"revision":45,"locale":29},{"sys":18420},{"type":12,"linkType":13,"id":14},{"sys":18422},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18424},{"url":473,"details":18425,"fileName":479,"contentType":480},{"size":475,"image":18426},{"width":477,"height":478},{"sys":18428,"fields":18431},{"id":18429,"createdAt":18430},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":18432,"slug":18433,"articleIntro":18432,"category":18434},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[18435],{"metadata":18436,"sys":18439,"fields":18446},{"tags":18437,"concepts":18438},[],[],{"space":18440,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18442,"publishedVersion":429,"revision":63,"contentType":18444,"locale":29},{"sys":18441},{"type":12,"linkType":13,"id":14},{"sys":18443},{"id":21,"type":12,"linkType":22},{"sys":18445},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18447,"metaTitle":439,"metaDescription":440,"mainTitle":18448,"subtitle":458,"heroImage":18463,"ctaButton":481,"ctaLink":482},[438],{"data":18449,"content":18450,"nodeType":75},{},[18451,18457],{"data":18452,"content":18453,"nodeType":451},{},[18454],{"data":18455,"marks":18456,"value":450,"nodeType":83},{},[],{"data":18458,"content":18459,"nodeType":88},{},[18460],{"data":18461,"marks":18462,"value":107,"nodeType":83},{},[],{"metadata":18464,"sys":18467,"fields":18472},{"tags":18465,"concepts":18466},[],[],{"space":18468,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18470,"publishedVersion":63,"revision":45,"locale":29},{"sys":18469},{"type":12,"linkType":13,"id":14},{"sys":18471},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18473},{"url":473,"details":18474,"fileName":479,"contentType":480},{"size":475,"image":18475},{"width":477,"height":478},{"sys":18477,"fields":18480},{"id":18478,"createdAt":18479},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":18481,"slug":18482,"articleIntro":18481,"category":18483},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[18484],{"metadata":18485,"sys":18488,"fields":18495},{"tags":18486,"concepts":18487},[],[],{"space":18489,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18491,"publishedVersion":429,"revision":63,"contentType":18493,"locale":29},{"sys":18490},{"type":12,"linkType":13,"id":14},{"sys":18492},{"id":21,"type":12,"linkType":22},{"sys":18494},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18496,"metaTitle":439,"metaDescription":440,"mainTitle":18497,"subtitle":458,"heroImage":18512,"ctaButton":481,"ctaLink":482},[438],{"data":18498,"content":18499,"nodeType":75},{},[18500,18506],{"data":18501,"content":18502,"nodeType":451},{},[18503],{"data":18504,"marks":18505,"value":450,"nodeType":83},{},[],{"data":18507,"content":18508,"nodeType":88},{},[18509],{"data":18510,"marks":18511,"value":107,"nodeType":83},{},[],{"metadata":18513,"sys":18516,"fields":18521},{"tags":18514,"concepts":18515},[],[],{"space":18517,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18519,"publishedVersion":63,"revision":45,"locale":29},{"sys":18518},{"type":12,"linkType":13,"id":14},{"sys":18520},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18522},{"url":473,"details":18523,"fileName":479,"contentType":480},{"size":475,"image":18524},{"width":477,"height":478},{"sys":18526,"fields":18529},{"id":18527,"createdAt":18528},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":18530,"slug":18531,"articleIntro":18530,"category":18532},"473 - Comptes d'attente","compte-473-comptes-d-attente",[18533],{"metadata":18534,"sys":18537,"fields":18544},{"tags":18535,"concepts":18536},[],[],{"space":18538,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18540,"publishedVersion":429,"revision":63,"contentType":18542,"locale":29},{"sys":18539},{"type":12,"linkType":13,"id":14},{"sys":18541},{"id":21,"type":12,"linkType":22},{"sys":18543},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18545,"metaTitle":439,"metaDescription":440,"mainTitle":18546,"subtitle":458,"heroImage":18561,"ctaButton":481,"ctaLink":482},[438],{"data":18547,"content":18548,"nodeType":75},{},[18549,18555],{"data":18550,"content":18551,"nodeType":451},{},[18552],{"data":18553,"marks":18554,"value":450,"nodeType":83},{},[],{"data":18556,"content":18557,"nodeType":88},{},[18558],{"data":18559,"marks":18560,"value":107,"nodeType":83},{},[],{"metadata":18562,"sys":18565,"fields":18570},{"tags":18563,"concepts":18564},[],[],{"space":18566,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18568,"publishedVersion":63,"revision":45,"locale":29},{"sys":18567},{"type":12,"linkType":13,"id":14},{"sys":18569},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18571},{"url":473,"details":18572,"fileName":479,"contentType":480},{"size":475,"image":18573},{"width":477,"height":478},{"sys":18575,"fields":18578},{"id":18576,"createdAt":18577},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":18579,"slug":18580,"articleIntro":18579,"category":18581},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[18582],{"metadata":18583,"sys":18586,"fields":18593},{"tags":18584,"concepts":18585},[],[],{"space":18587,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18589,"publishedVersion":429,"revision":63,"contentType":18591,"locale":29},{"sys":18588},{"type":12,"linkType":13,"id":14},{"sys":18590},{"id":21,"type":12,"linkType":22},{"sys":18592},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18594,"metaTitle":439,"metaDescription":440,"mainTitle":18595,"subtitle":458,"heroImage":18610,"ctaButton":481,"ctaLink":482},[438],{"data":18596,"content":18597,"nodeType":75},{},[18598,18604],{"data":18599,"content":18600,"nodeType":451},{},[18601],{"data":18602,"marks":18603,"value":450,"nodeType":83},{},[],{"data":18605,"content":18606,"nodeType":88},{},[18607],{"data":18608,"marks":18609,"value":107,"nodeType":83},{},[],{"metadata":18611,"sys":18614,"fields":18619},{"tags":18612,"concepts":18613},[],[],{"space":18615,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18617,"publishedVersion":63,"revision":45,"locale":29},{"sys":18616},{"type":12,"linkType":13,"id":14},{"sys":18618},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18620},{"url":473,"details":18621,"fileName":479,"contentType":480},{"size":475,"image":18622},{"width":477,"height":478},{"sys":18624,"fields":18627},{"id":18625,"createdAt":18626},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":18628,"slug":18629,"articleIntro":18628,"category":18630},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[18631],{"metadata":18632,"sys":18635,"fields":18642},{"tags":18633,"concepts":18634},[],[],{"space":18636,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18638,"publishedVersion":429,"revision":63,"contentType":18640,"locale":29},{"sys":18637},{"type":12,"linkType":13,"id":14},{"sys":18639},{"id":21,"type":12,"linkType":22},{"sys":18641},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18643,"metaTitle":439,"metaDescription":440,"mainTitle":18644,"subtitle":458,"heroImage":18659,"ctaButton":481,"ctaLink":482},[438],{"data":18645,"content":18646,"nodeType":75},{},[18647,18653],{"data":18648,"content":18649,"nodeType":451},{},[18650],{"data":18651,"marks":18652,"value":450,"nodeType":83},{},[],{"data":18654,"content":18655,"nodeType":88},{},[18656],{"data":18657,"marks":18658,"value":107,"nodeType":83},{},[],{"metadata":18660,"sys":18663,"fields":18668},{"tags":18661,"concepts":18662},[],[],{"space":18664,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18666,"publishedVersion":63,"revision":45,"locale":29},{"sys":18665},{"type":12,"linkType":13,"id":14},{"sys":18667},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18669},{"url":473,"details":18670,"fileName":479,"contentType":480},{"size":475,"image":18671},{"width":477,"height":478},{"sys":18673,"fields":18676},{"id":18674,"createdAt":18675},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":18677,"slug":18678,"articleIntro":-1,"category":18679},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[18680],{"metadata":18681,"sys":18684,"fields":18691},{"tags":18682,"concepts":18683},[],[],{"space":18685,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18687,"publishedVersion":429,"revision":63,"contentType":18689,"locale":29},{"sys":18686},{"type":12,"linkType":13,"id":14},{"sys":18688},{"id":21,"type":12,"linkType":22},{"sys":18690},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18692,"metaTitle":439,"metaDescription":440,"mainTitle":18693,"subtitle":458,"heroImage":18708,"ctaButton":481,"ctaLink":482},[438],{"data":18694,"content":18695,"nodeType":75},{},[18696,18702],{"data":18697,"content":18698,"nodeType":451},{},[18699],{"data":18700,"marks":18701,"value":450,"nodeType":83},{},[],{"data":18703,"content":18704,"nodeType":88},{},[18705],{"data":18706,"marks":18707,"value":107,"nodeType":83},{},[],{"metadata":18709,"sys":18712,"fields":18717},{"tags":18710,"concepts":18711},[],[],{"space":18713,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18715,"publishedVersion":63,"revision":45,"locale":29},{"sys":18714},{"type":12,"linkType":13,"id":14},{"sys":18716},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18718},{"url":473,"details":18719,"fileName":479,"contentType":480},{"size":475,"image":18720},{"width":477,"height":478},{"sys":18722,"fields":18725},{"id":18723,"createdAt":18724},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":18726,"slug":18727,"articleIntro":18726,"category":18728},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[18729],{"metadata":18730,"sys":18733,"fields":18740},{"tags":18731,"concepts":18732},[],[],{"space":18734,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18736,"publishedVersion":429,"revision":63,"contentType":18738,"locale":29},{"sys":18735},{"type":12,"linkType":13,"id":14},{"sys":18737},{"id":21,"type":12,"linkType":22},{"sys":18739},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18741,"metaTitle":439,"metaDescription":440,"mainTitle":18742,"subtitle":458,"heroImage":18757,"ctaButton":481,"ctaLink":482},[438],{"data":18743,"content":18744,"nodeType":75},{},[18745,18751],{"data":18746,"content":18747,"nodeType":451},{},[18748],{"data":18749,"marks":18750,"value":450,"nodeType":83},{},[],{"data":18752,"content":18753,"nodeType":88},{},[18754],{"data":18755,"marks":18756,"value":107,"nodeType":83},{},[],{"metadata":18758,"sys":18761,"fields":18766},{"tags":18759,"concepts":18760},[],[],{"space":18762,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18764,"publishedVersion":63,"revision":45,"locale":29},{"sys":18763},{"type":12,"linkType":13,"id":14},{"sys":18765},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18767},{"url":473,"details":18768,"fileName":479,"contentType":480},{"size":475,"image":18769},{"width":477,"height":478},{"sys":18771,"fields":18774},{"id":18772,"createdAt":18773},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":18775,"slug":18776,"articleIntro":18775,"category":18777},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[18778],{"metadata":18779,"sys":18782,"fields":18789},{"tags":18780,"concepts":18781},[],[],{"space":18783,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18785,"publishedVersion":429,"revision":63,"contentType":18787,"locale":29},{"sys":18784},{"type":12,"linkType":13,"id":14},{"sys":18786},{"id":21,"type":12,"linkType":22},{"sys":18788},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18790,"metaTitle":439,"metaDescription":440,"mainTitle":18791,"subtitle":458,"heroImage":18806,"ctaButton":481,"ctaLink":482},[438],{"data":18792,"content":18793,"nodeType":75},{},[18794,18800],{"data":18795,"content":18796,"nodeType":451},{},[18797],{"data":18798,"marks":18799,"value":450,"nodeType":83},{},[],{"data":18801,"content":18802,"nodeType":88},{},[18803],{"data":18804,"marks":18805,"value":107,"nodeType":83},{},[],{"metadata":18807,"sys":18810,"fields":18815},{"tags":18808,"concepts":18809},[],[],{"space":18811,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18813,"publishedVersion":63,"revision":45,"locale":29},{"sys":18812},{"type":12,"linkType":13,"id":14},{"sys":18814},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18816},{"url":473,"details":18817,"fileName":479,"contentType":480},{"size":475,"image":18818},{"width":477,"height":478},{"sys":18820,"fields":18823},{"id":18821,"createdAt":18822},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":18824,"slug":18825,"articleIntro":18824,"category":18826},"Compte 6026 - Emballages","compte-6026-emballages",[18827],{"metadata":18828,"sys":18831,"fields":18838},{"tags":18829,"concepts":18830},[],[],{"space":18832,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18834,"publishedVersion":429,"revision":63,"contentType":18836,"locale":29},{"sys":18833},{"type":12,"linkType":13,"id":14},{"sys":18835},{"id":21,"type":12,"linkType":22},{"sys":18837},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18839,"metaTitle":439,"metaDescription":440,"mainTitle":18840,"subtitle":458,"heroImage":18855,"ctaButton":481,"ctaLink":482},[438],{"data":18841,"content":18842,"nodeType":75},{},[18843,18849],{"data":18844,"content":18845,"nodeType":451},{},[18846],{"data":18847,"marks":18848,"value":450,"nodeType":83},{},[],{"data":18850,"content":18851,"nodeType":88},{},[18852],{"data":18853,"marks":18854,"value":107,"nodeType":83},{},[],{"metadata":18856,"sys":18859,"fields":18864},{"tags":18857,"concepts":18858},[],[],{"space":18860,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18862,"publishedVersion":63,"revision":45,"locale":29},{"sys":18861},{"type":12,"linkType":13,"id":14},{"sys":18863},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18865},{"url":473,"details":18866,"fileName":479,"contentType":480},{"size":475,"image":18867},{"width":477,"height":478},{"sys":18869,"fields":18872},{"id":18870,"createdAt":18871},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":18873,"slug":18874,"articleIntro":18873,"category":18875},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[18876],{"metadata":18877,"sys":18880,"fields":18887},{"tags":18878,"concepts":18879},[],[],{"space":18881,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18883,"publishedVersion":429,"revision":63,"contentType":18885,"locale":29},{"sys":18882},{"type":12,"linkType":13,"id":14},{"sys":18884},{"id":21,"type":12,"linkType":22},{"sys":18886},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18888,"metaTitle":439,"metaDescription":440,"mainTitle":18889,"subtitle":458,"heroImage":18904,"ctaButton":481,"ctaLink":482},[438],{"data":18890,"content":18891,"nodeType":75},{},[18892,18898],{"data":18893,"content":18894,"nodeType":451},{},[18895],{"data":18896,"marks":18897,"value":450,"nodeType":83},{},[],{"data":18899,"content":18900,"nodeType":88},{},[18901],{"data":18902,"marks":18903,"value":107,"nodeType":83},{},[],{"metadata":18905,"sys":18908,"fields":18913},{"tags":18906,"concepts":18907},[],[],{"space":18909,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18911,"publishedVersion":63,"revision":45,"locale":29},{"sys":18910},{"type":12,"linkType":13,"id":14},{"sys":18912},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18914},{"url":473,"details":18915,"fileName":479,"contentType":480},{"size":475,"image":18916},{"width":477,"height":478},{"sys":18918,"fields":18921},{"id":18919,"createdAt":18920},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":18922,"slug":18923,"articleIntro":18922,"category":18924},"72 - Production immobilisée","compte-72-production-immobilisee",[18925],{"metadata":18926,"sys":18929,"fields":18936},{"tags":18927,"concepts":18928},[],[],{"space":18930,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18932,"publishedVersion":429,"revision":63,"contentType":18934,"locale":29},{"sys":18931},{"type":12,"linkType":13,"id":14},{"sys":18933},{"id":21,"type":12,"linkType":22},{"sys":18935},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18937,"metaTitle":439,"metaDescription":440,"mainTitle":18938,"subtitle":458,"heroImage":18953,"ctaButton":481,"ctaLink":482},[438],{"data":18939,"content":18940,"nodeType":75},{},[18941,18947],{"data":18942,"content":18943,"nodeType":451},{},[18944],{"data":18945,"marks":18946,"value":450,"nodeType":83},{},[],{"data":18948,"content":18949,"nodeType":88},{},[18950],{"data":18951,"marks":18952,"value":107,"nodeType":83},{},[],{"metadata":18954,"sys":18957,"fields":18962},{"tags":18955,"concepts":18956},[],[],{"space":18958,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":18960,"publishedVersion":63,"revision":45,"locale":29},{"sys":18959},{"type":12,"linkType":13,"id":14},{"sys":18961},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":18963},{"url":473,"details":18964,"fileName":479,"contentType":480},{"size":475,"image":18965},{"width":477,"height":478},{"sys":18967,"fields":18970},{"id":18968,"createdAt":18969},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":18971,"slug":18972,"articleIntro":-1,"category":18973},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[18974],{"metadata":18975,"sys":18978,"fields":18985},{"tags":18976,"concepts":18977},[],[],{"space":18979,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":18981,"publishedVersion":429,"revision":63,"contentType":18983,"locale":29},{"sys":18980},{"type":12,"linkType":13,"id":14},{"sys":18982},{"id":21,"type":12,"linkType":22},{"sys":18984},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":18986,"metaTitle":439,"metaDescription":440,"mainTitle":18987,"subtitle":458,"heroImage":19002,"ctaButton":481,"ctaLink":482},[438],{"data":18988,"content":18989,"nodeType":75},{},[18990,18996],{"data":18991,"content":18992,"nodeType":451},{},[18993],{"data":18994,"marks":18995,"value":450,"nodeType":83},{},[],{"data":18997,"content":18998,"nodeType":88},{},[18999],{"data":19000,"marks":19001,"value":107,"nodeType":83},{},[],{"metadata":19003,"sys":19006,"fields":19011},{"tags":19004,"concepts":19005},[],[],{"space":19007,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19009,"publishedVersion":63,"revision":45,"locale":29},{"sys":19008},{"type":12,"linkType":13,"id":14},{"sys":19010},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19012},{"url":473,"details":19013,"fileName":479,"contentType":480},{"size":475,"image":19014},{"width":477,"height":478},{"sys":19016,"fields":19019},{"id":19017,"createdAt":19018},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":19020,"slug":19021,"articleIntro":19020,"category":19022},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[19023],{"metadata":19024,"sys":19027,"fields":19034},{"tags":19025,"concepts":19026},[],[],{"space":19028,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19030,"publishedVersion":429,"revision":63,"contentType":19032,"locale":29},{"sys":19029},{"type":12,"linkType":13,"id":14},{"sys":19031},{"id":21,"type":12,"linkType":22},{"sys":19033},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19035,"metaTitle":439,"metaDescription":440,"mainTitle":19036,"subtitle":458,"heroImage":19051,"ctaButton":481,"ctaLink":482},[438],{"data":19037,"content":19038,"nodeType":75},{},[19039,19045],{"data":19040,"content":19041,"nodeType":451},{},[19042],{"data":19043,"marks":19044,"value":450,"nodeType":83},{},[],{"data":19046,"content":19047,"nodeType":88},{},[19048],{"data":19049,"marks":19050,"value":107,"nodeType":83},{},[],{"metadata":19052,"sys":19055,"fields":19060},{"tags":19053,"concepts":19054},[],[],{"space":19056,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19058,"publishedVersion":63,"revision":45,"locale":29},{"sys":19057},{"type":12,"linkType":13,"id":14},{"sys":19059},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19061},{"url":473,"details":19062,"fileName":479,"contentType":480},{"size":475,"image":19063},{"width":477,"height":478},{"sys":19065,"fields":19068},{"id":19066,"createdAt":19067},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":19069,"slug":19070,"articleIntro":19069,"category":19071},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[19072],{"metadata":19073,"sys":19076,"fields":19083},{"tags":19074,"concepts":19075},[],[],{"space":19077,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19079,"publishedVersion":429,"revision":63,"contentType":19081,"locale":29},{"sys":19078},{"type":12,"linkType":13,"id":14},{"sys":19080},{"id":21,"type":12,"linkType":22},{"sys":19082},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19084,"metaTitle":439,"metaDescription":440,"mainTitle":19085,"subtitle":458,"heroImage":19100,"ctaButton":481,"ctaLink":482},[438],{"data":19086,"content":19087,"nodeType":75},{},[19088,19094],{"data":19089,"content":19090,"nodeType":451},{},[19091],{"data":19092,"marks":19093,"value":450,"nodeType":83},{},[],{"data":19095,"content":19096,"nodeType":88},{},[19097],{"data":19098,"marks":19099,"value":107,"nodeType":83},{},[],{"metadata":19101,"sys":19104,"fields":19109},{"tags":19102,"concepts":19103},[],[],{"space":19105,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19107,"publishedVersion":63,"revision":45,"locale":29},{"sys":19106},{"type":12,"linkType":13,"id":14},{"sys":19108},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19110},{"url":473,"details":19111,"fileName":479,"contentType":480},{"size":475,"image":19112},{"width":477,"height":478},{"sys":19114,"fields":19117},{"id":19115,"createdAt":19116},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":19118,"slug":19119,"articleIntro":19118,"category":19120},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[19121],{"metadata":19122,"sys":19125,"fields":19132},{"tags":19123,"concepts":19124},[],[],{"space":19126,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19128,"publishedVersion":429,"revision":63,"contentType":19130,"locale":29},{"sys":19127},{"type":12,"linkType":13,"id":14},{"sys":19129},{"id":21,"type":12,"linkType":22},{"sys":19131},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19133,"metaTitle":439,"metaDescription":440,"mainTitle":19134,"subtitle":458,"heroImage":19149,"ctaButton":481,"ctaLink":482},[438],{"data":19135,"content":19136,"nodeType":75},{},[19137,19143],{"data":19138,"content":19139,"nodeType":451},{},[19140],{"data":19141,"marks":19142,"value":450,"nodeType":83},{},[],{"data":19144,"content":19145,"nodeType":88},{},[19146],{"data":19147,"marks":19148,"value":107,"nodeType":83},{},[],{"metadata":19150,"sys":19153,"fields":19158},{"tags":19151,"concepts":19152},[],[],{"space":19154,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19156,"publishedVersion":63,"revision":45,"locale":29},{"sys":19155},{"type":12,"linkType":13,"id":14},{"sys":19157},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19159},{"url":473,"details":19160,"fileName":479,"contentType":480},{"size":475,"image":19161},{"width":477,"height":478},{"sys":19163,"fields":19166},{"id":19164,"createdAt":19165},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":19167,"slug":19168,"articleIntro":19167,"category":19169},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[19170],{"metadata":19171,"sys":19174,"fields":19181},{"tags":19172,"concepts":19173},[],[],{"space":19175,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19177,"publishedVersion":429,"revision":63,"contentType":19179,"locale":29},{"sys":19176},{"type":12,"linkType":13,"id":14},{"sys":19178},{"id":21,"type":12,"linkType":22},{"sys":19180},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19182,"metaTitle":439,"metaDescription":440,"mainTitle":19183,"subtitle":458,"heroImage":19198,"ctaButton":481,"ctaLink":482},[438],{"data":19184,"content":19185,"nodeType":75},{},[19186,19192],{"data":19187,"content":19188,"nodeType":451},{},[19189],{"data":19190,"marks":19191,"value":450,"nodeType":83},{},[],{"data":19193,"content":19194,"nodeType":88},{},[19195],{"data":19196,"marks":19197,"value":107,"nodeType":83},{},[],{"metadata":19199,"sys":19202,"fields":19207},{"tags":19200,"concepts":19201},[],[],{"space":19203,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19205,"publishedVersion":63,"revision":45,"locale":29},{"sys":19204},{"type":12,"linkType":13,"id":14},{"sys":19206},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19208},{"url":473,"details":19209,"fileName":479,"contentType":480},{"size":475,"image":19210},{"width":477,"height":478},{"sys":19212,"fields":19215},{"id":19213,"createdAt":19214},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":19216,"slug":19217,"articleIntro":19216,"category":19218},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[19219],{"metadata":19220,"sys":19223,"fields":19230},{"tags":19221,"concepts":19222},[],[],{"space":19224,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19226,"publishedVersion":429,"revision":63,"contentType":19228,"locale":29},{"sys":19225},{"type":12,"linkType":13,"id":14},{"sys":19227},{"id":21,"type":12,"linkType":22},{"sys":19229},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19231,"metaTitle":439,"metaDescription":440,"mainTitle":19232,"subtitle":458,"heroImage":19247,"ctaButton":481,"ctaLink":482},[438],{"data":19233,"content":19234,"nodeType":75},{},[19235,19241],{"data":19236,"content":19237,"nodeType":451},{},[19238],{"data":19239,"marks":19240,"value":450,"nodeType":83},{},[],{"data":19242,"content":19243,"nodeType":88},{},[19244],{"data":19245,"marks":19246,"value":107,"nodeType":83},{},[],{"metadata":19248,"sys":19251,"fields":19256},{"tags":19249,"concepts":19250},[],[],{"space":19252,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19254,"publishedVersion":63,"revision":45,"locale":29},{"sys":19253},{"type":12,"linkType":13,"id":14},{"sys":19255},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19257},{"url":473,"details":19258,"fileName":479,"contentType":480},{"size":475,"image":19259},{"width":477,"height":478},{"sys":19261,"fields":19264},{"id":19262,"createdAt":19263},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":19265,"slug":19266,"articleIntro":-1,"category":19267},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[19268],{"metadata":19269,"sys":19272,"fields":19279},{"tags":19270,"concepts":19271},[],[],{"space":19273,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19275,"publishedVersion":429,"revision":63,"contentType":19277,"locale":29},{"sys":19274},{"type":12,"linkType":13,"id":14},{"sys":19276},{"id":21,"type":12,"linkType":22},{"sys":19278},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19280,"metaTitle":439,"metaDescription":440,"mainTitle":19281,"subtitle":458,"heroImage":19296,"ctaButton":481,"ctaLink":482},[438],{"data":19282,"content":19283,"nodeType":75},{},[19284,19290],{"data":19285,"content":19286,"nodeType":451},{},[19287],{"data":19288,"marks":19289,"value":450,"nodeType":83},{},[],{"data":19291,"content":19292,"nodeType":88},{},[19293],{"data":19294,"marks":19295,"value":107,"nodeType":83},{},[],{"metadata":19297,"sys":19300,"fields":19305},{"tags":19298,"concepts":19299},[],[],{"space":19301,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19303,"publishedVersion":63,"revision":45,"locale":29},{"sys":19302},{"type":12,"linkType":13,"id":14},{"sys":19304},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19306},{"url":473,"details":19307,"fileName":479,"contentType":480},{"size":475,"image":19308},{"width":477,"height":478},{"sys":19310,"fields":19313},{"id":19311,"createdAt":19312},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":19314,"slug":19315,"articleIntro":19314,"category":19316},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[19317],{"metadata":19318,"sys":19321,"fields":19328},{"tags":19319,"concepts":19320},[],[],{"space":19322,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19324,"publishedVersion":429,"revision":63,"contentType":19326,"locale":29},{"sys":19323},{"type":12,"linkType":13,"id":14},{"sys":19325},{"id":21,"type":12,"linkType":22},{"sys":19327},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19329,"metaTitle":439,"metaDescription":440,"mainTitle":19330,"subtitle":458,"heroImage":19345,"ctaButton":481,"ctaLink":482},[438],{"data":19331,"content":19332,"nodeType":75},{},[19333,19339],{"data":19334,"content":19335,"nodeType":451},{},[19336],{"data":19337,"marks":19338,"value":450,"nodeType":83},{},[],{"data":19340,"content":19341,"nodeType":88},{},[19342],{"data":19343,"marks":19344,"value":107,"nodeType":83},{},[],{"metadata":19346,"sys":19349,"fields":19354},{"tags":19347,"concepts":19348},[],[],{"space":19350,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19352,"publishedVersion":63,"revision":45,"locale":29},{"sys":19351},{"type":12,"linkType":13,"id":14},{"sys":19353},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19355},{"url":473,"details":19356,"fileName":479,"contentType":480},{"size":475,"image":19357},{"width":477,"height":478},{"sys":19359,"fields":19362},{"id":19360,"createdAt":19361},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":19363,"slug":19364,"articleIntro":19363,"category":19365},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[19366],{"metadata":19367,"sys":19370,"fields":19377},{"tags":19368,"concepts":19369},[],[],{"space":19371,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19373,"publishedVersion":429,"revision":63,"contentType":19375,"locale":29},{"sys":19372},{"type":12,"linkType":13,"id":14},{"sys":19374},{"id":21,"type":12,"linkType":22},{"sys":19376},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19378,"metaTitle":439,"metaDescription":440,"mainTitle":19379,"subtitle":458,"heroImage":19394,"ctaButton":481,"ctaLink":482},[438],{"data":19380,"content":19381,"nodeType":75},{},[19382,19388],{"data":19383,"content":19384,"nodeType":451},{},[19385],{"data":19386,"marks":19387,"value":450,"nodeType":83},{},[],{"data":19389,"content":19390,"nodeType":88},{},[19391],{"data":19392,"marks":19393,"value":107,"nodeType":83},{},[],{"metadata":19395,"sys":19398,"fields":19403},{"tags":19396,"concepts":19397},[],[],{"space":19399,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19401,"publishedVersion":63,"revision":45,"locale":29},{"sys":19400},{"type":12,"linkType":13,"id":14},{"sys":19402},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19404},{"url":473,"details":19405,"fileName":479,"contentType":480},{"size":475,"image":19406},{"width":477,"height":478},{"sys":19408,"fields":19411},{"id":19409,"createdAt":19410},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":19412,"slug":19413,"articleIntro":19412,"category":19414},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[19415],{"metadata":19416,"sys":19419,"fields":19426},{"tags":19417,"concepts":19418},[],[],{"space":19420,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19422,"publishedVersion":429,"revision":63,"contentType":19424,"locale":29},{"sys":19421},{"type":12,"linkType":13,"id":14},{"sys":19423},{"id":21,"type":12,"linkType":22},{"sys":19425},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19427,"metaTitle":439,"metaDescription":440,"mainTitle":19428,"subtitle":458,"heroImage":19443,"ctaButton":481,"ctaLink":482},[438],{"data":19429,"content":19430,"nodeType":75},{},[19431,19437],{"data":19432,"content":19433,"nodeType":451},{},[19434],{"data":19435,"marks":19436,"value":450,"nodeType":83},{},[],{"data":19438,"content":19439,"nodeType":88},{},[19440],{"data":19441,"marks":19442,"value":107,"nodeType":83},{},[],{"metadata":19444,"sys":19447,"fields":19452},{"tags":19445,"concepts":19446},[],[],{"space":19448,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19450,"publishedVersion":63,"revision":45,"locale":29},{"sys":19449},{"type":12,"linkType":13,"id":14},{"sys":19451},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19453},{"url":473,"details":19454,"fileName":479,"contentType":480},{"size":475,"image":19455},{"width":477,"height":478},{"sys":19457,"fields":19460},{"id":19458,"createdAt":19459},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":19461,"slug":19462,"articleIntro":19461,"category":19463},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[19464],{"metadata":19465,"sys":19468,"fields":19475},{"tags":19466,"concepts":19467},[],[],{"space":19469,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19471,"publishedVersion":429,"revision":63,"contentType":19473,"locale":29},{"sys":19470},{"type":12,"linkType":13,"id":14},{"sys":19472},{"id":21,"type":12,"linkType":22},{"sys":19474},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19476,"metaTitle":439,"metaDescription":440,"mainTitle":19477,"subtitle":458,"heroImage":19492,"ctaButton":481,"ctaLink":482},[438],{"data":19478,"content":19479,"nodeType":75},{},[19480,19486],{"data":19481,"content":19482,"nodeType":451},{},[19483],{"data":19484,"marks":19485,"value":450,"nodeType":83},{},[],{"data":19487,"content":19488,"nodeType":88},{},[19489],{"data":19490,"marks":19491,"value":107,"nodeType":83},{},[],{"metadata":19493,"sys":19496,"fields":19501},{"tags":19494,"concepts":19495},[],[],{"space":19497,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19499,"publishedVersion":63,"revision":45,"locale":29},{"sys":19498},{"type":12,"linkType":13,"id":14},{"sys":19500},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19502},{"url":473,"details":19503,"fileName":479,"contentType":480},{"size":475,"image":19504},{"width":477,"height":478},{"sys":19506,"fields":19509},{"id":19507,"createdAt":19508},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":19510,"slug":19511,"articleIntro":19510,"category":19512},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[19513],{"metadata":19514,"sys":19517,"fields":19524},{"tags":19515,"concepts":19516},[],[],{"space":19518,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19520,"publishedVersion":429,"revision":63,"contentType":19522,"locale":29},{"sys":19519},{"type":12,"linkType":13,"id":14},{"sys":19521},{"id":21,"type":12,"linkType":22},{"sys":19523},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19525,"metaTitle":439,"metaDescription":440,"mainTitle":19526,"subtitle":458,"heroImage":19541,"ctaButton":481,"ctaLink":482},[438],{"data":19527,"content":19528,"nodeType":75},{},[19529,19535],{"data":19530,"content":19531,"nodeType":451},{},[19532],{"data":19533,"marks":19534,"value":450,"nodeType":83},{},[],{"data":19536,"content":19537,"nodeType":88},{},[19538],{"data":19539,"marks":19540,"value":107,"nodeType":83},{},[],{"metadata":19542,"sys":19545,"fields":19550},{"tags":19543,"concepts":19544},[],[],{"space":19546,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19548,"publishedVersion":63,"revision":45,"locale":29},{"sys":19547},{"type":12,"linkType":13,"id":14},{"sys":19549},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19551},{"url":473,"details":19552,"fileName":479,"contentType":480},{"size":475,"image":19553},{"width":477,"height":478},{"sys":19555,"fields":19558},{"id":19556,"createdAt":19557},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":19559,"slug":19560,"articleIntro":19559,"category":19561},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[19562],{"metadata":19563,"sys":19566,"fields":19573},{"tags":19564,"concepts":19565},[],[],{"space":19567,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19569,"publishedVersion":429,"revision":63,"contentType":19571,"locale":29},{"sys":19568},{"type":12,"linkType":13,"id":14},{"sys":19570},{"id":21,"type":12,"linkType":22},{"sys":19572},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19574,"metaTitle":439,"metaDescription":440,"mainTitle":19575,"subtitle":458,"heroImage":19590,"ctaButton":481,"ctaLink":482},[438],{"data":19576,"content":19577,"nodeType":75},{},[19578,19584],{"data":19579,"content":19580,"nodeType":451},{},[19581],{"data":19582,"marks":19583,"value":450,"nodeType":83},{},[],{"data":19585,"content":19586,"nodeType":88},{},[19587],{"data":19588,"marks":19589,"value":107,"nodeType":83},{},[],{"metadata":19591,"sys":19594,"fields":19599},{"tags":19592,"concepts":19593},[],[],{"space":19595,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19597,"publishedVersion":63,"revision":45,"locale":29},{"sys":19596},{"type":12,"linkType":13,"id":14},{"sys":19598},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19600},{"url":473,"details":19601,"fileName":479,"contentType":480},{"size":475,"image":19602},{"width":477,"height":478},{"sys":19604,"fields":19607},{"id":19605,"createdAt":19606},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":19608,"slug":19609,"articleIntro":19608,"category":19610},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[19611],{"metadata":19612,"sys":19615,"fields":19622},{"tags":19613,"concepts":19614},[],[],{"space":19616,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19618,"publishedVersion":429,"revision":63,"contentType":19620,"locale":29},{"sys":19617},{"type":12,"linkType":13,"id":14},{"sys":19619},{"id":21,"type":12,"linkType":22},{"sys":19621},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19623,"metaTitle":439,"metaDescription":440,"mainTitle":19624,"subtitle":458,"heroImage":19639,"ctaButton":481,"ctaLink":482},[438],{"data":19625,"content":19626,"nodeType":75},{},[19627,19633],{"data":19628,"content":19629,"nodeType":451},{},[19630],{"data":19631,"marks":19632,"value":450,"nodeType":83},{},[],{"data":19634,"content":19635,"nodeType":88},{},[19636],{"data":19637,"marks":19638,"value":107,"nodeType":83},{},[],{"metadata":19640,"sys":19643,"fields":19648},{"tags":19641,"concepts":19642},[],[],{"space":19644,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19646,"publishedVersion":63,"revision":45,"locale":29},{"sys":19645},{"type":12,"linkType":13,"id":14},{"sys":19647},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19649},{"url":473,"details":19650,"fileName":479,"contentType":480},{"size":475,"image":19651},{"width":477,"height":478},{"sys":19653,"fields":19656},{"id":19654,"createdAt":19655},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":19657,"slug":19658,"articleIntro":-1,"category":19659},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[19660],{"metadata":19661,"sys":19664,"fields":19671},{"tags":19662,"concepts":19663},[],[],{"space":19665,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19667,"publishedVersion":429,"revision":63,"contentType":19669,"locale":29},{"sys":19666},{"type":12,"linkType":13,"id":14},{"sys":19668},{"id":21,"type":12,"linkType":22},{"sys":19670},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19672,"metaTitle":439,"metaDescription":440,"mainTitle":19673,"subtitle":458,"heroImage":19688,"ctaButton":481,"ctaLink":482},[438],{"data":19674,"content":19675,"nodeType":75},{},[19676,19682],{"data":19677,"content":19678,"nodeType":451},{},[19679],{"data":19680,"marks":19681,"value":450,"nodeType":83},{},[],{"data":19683,"content":19684,"nodeType":88},{},[19685],{"data":19686,"marks":19687,"value":107,"nodeType":83},{},[],{"metadata":19689,"sys":19692,"fields":19697},{"tags":19690,"concepts":19691},[],[],{"space":19693,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19695,"publishedVersion":63,"revision":45,"locale":29},{"sys":19694},{"type":12,"linkType":13,"id":14},{"sys":19696},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19698},{"url":473,"details":19699,"fileName":479,"contentType":480},{"size":475,"image":19700},{"width":477,"height":478},{"sys":19702,"fields":19705},{"id":19703,"createdAt":19704},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":19706,"slug":19707,"articleIntro":19706,"category":19708},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[19709],{"metadata":19710,"sys":19713,"fields":19720},{"tags":19711,"concepts":19712},[],[],{"space":19714,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19716,"publishedVersion":429,"revision":63,"contentType":19718,"locale":29},{"sys":19715},{"type":12,"linkType":13,"id":14},{"sys":19717},{"id":21,"type":12,"linkType":22},{"sys":19719},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19721,"metaTitle":439,"metaDescription":440,"mainTitle":19722,"subtitle":458,"heroImage":19737,"ctaButton":481,"ctaLink":482},[438],{"data":19723,"content":19724,"nodeType":75},{},[19725,19731],{"data":19726,"content":19727,"nodeType":451},{},[19728],{"data":19729,"marks":19730,"value":450,"nodeType":83},{},[],{"data":19732,"content":19733,"nodeType":88},{},[19734],{"data":19735,"marks":19736,"value":107,"nodeType":83},{},[],{"metadata":19738,"sys":19741,"fields":19746},{"tags":19739,"concepts":19740},[],[],{"space":19742,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19744,"publishedVersion":63,"revision":45,"locale":29},{"sys":19743},{"type":12,"linkType":13,"id":14},{"sys":19745},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19747},{"url":473,"details":19748,"fileName":479,"contentType":480},{"size":475,"image":19749},{"width":477,"height":478},{"sys":19751,"fields":19754},{"id":19752,"createdAt":19753},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":19755,"slug":19756,"articleIntro":19755,"category":19757},"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",[19758],{"metadata":19759,"sys":19762,"fields":19769},{"tags":19760,"concepts":19761},[],[],{"space":19763,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19765,"publishedVersion":429,"revision":63,"contentType":19767,"locale":29},{"sys":19764},{"type":12,"linkType":13,"id":14},{"sys":19766},{"id":21,"type":12,"linkType":22},{"sys":19768},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19770,"metaTitle":439,"metaDescription":440,"mainTitle":19771,"subtitle":458,"heroImage":19786,"ctaButton":481,"ctaLink":482},[438],{"data":19772,"content":19773,"nodeType":75},{},[19774,19780],{"data":19775,"content":19776,"nodeType":451},{},[19777],{"data":19778,"marks":19779,"value":450,"nodeType":83},{},[],{"data":19781,"content":19782,"nodeType":88},{},[19783],{"data":19784,"marks":19785,"value":107,"nodeType":83},{},[],{"metadata":19787,"sys":19790,"fields":19795},{"tags":19788,"concepts":19789},[],[],{"space":19791,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19793,"publishedVersion":63,"revision":45,"locale":29},{"sys":19792},{"type":12,"linkType":13,"id":14},{"sys":19794},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19796},{"url":473,"details":19797,"fileName":479,"contentType":480},{"size":475,"image":19798},{"width":477,"height":478},{"sys":19800,"fields":19803},{"id":19801,"createdAt":19802},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":19804,"slug":19805,"articleIntro":19804,"category":19806},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[19807],{"metadata":19808,"sys":19811,"fields":19818},{"tags":19809,"concepts":19810},[],[],{"space":19812,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19814,"publishedVersion":429,"revision":63,"contentType":19816,"locale":29},{"sys":19813},{"type":12,"linkType":13,"id":14},{"sys":19815},{"id":21,"type":12,"linkType":22},{"sys":19817},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19819,"metaTitle":439,"metaDescription":440,"mainTitle":19820,"subtitle":458,"heroImage":19835,"ctaButton":481,"ctaLink":482},[438],{"data":19821,"content":19822,"nodeType":75},{},[19823,19829],{"data":19824,"content":19825,"nodeType":451},{},[19826],{"data":19827,"marks":19828,"value":450,"nodeType":83},{},[],{"data":19830,"content":19831,"nodeType":88},{},[19832],{"data":19833,"marks":19834,"value":107,"nodeType":83},{},[],{"metadata":19836,"sys":19839,"fields":19844},{"tags":19837,"concepts":19838},[],[],{"space":19840,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19842,"publishedVersion":63,"revision":45,"locale":29},{"sys":19841},{"type":12,"linkType":13,"id":14},{"sys":19843},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19845},{"url":473,"details":19846,"fileName":479,"contentType":480},{"size":475,"image":19847},{"width":477,"height":478},{"sys":19849,"fields":19852},{"id":19850,"createdAt":19851},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":19853,"slug":19854,"articleIntro":19853,"category":19855},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[19856],{"metadata":19857,"sys":19860,"fields":19867},{"tags":19858,"concepts":19859},[],[],{"space":19861,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19863,"publishedVersion":429,"revision":63,"contentType":19865,"locale":29},{"sys":19862},{"type":12,"linkType":13,"id":14},{"sys":19864},{"id":21,"type":12,"linkType":22},{"sys":19866},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19868,"metaTitle":439,"metaDescription":440,"mainTitle":19869,"subtitle":458,"heroImage":19884,"ctaButton":481,"ctaLink":482},[438],{"data":19870,"content":19871,"nodeType":75},{},[19872,19878],{"data":19873,"content":19874,"nodeType":451},{},[19875],{"data":19876,"marks":19877,"value":450,"nodeType":83},{},[],{"data":19879,"content":19880,"nodeType":88},{},[19881],{"data":19882,"marks":19883,"value":107,"nodeType":83},{},[],{"metadata":19885,"sys":19888,"fields":19893},{"tags":19886,"concepts":19887},[],[],{"space":19889,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19891,"publishedVersion":63,"revision":45,"locale":29},{"sys":19890},{"type":12,"linkType":13,"id":14},{"sys":19892},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19894},{"url":473,"details":19895,"fileName":479,"contentType":480},{"size":475,"image":19896},{"width":477,"height":478},{"sys":19898,"fields":19901},{"id":19899,"createdAt":19900},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":19902,"slug":19903,"articleIntro":19902,"category":19904},"Compte 60 - Achats","compte-60-achats",[19905],{"metadata":19906,"sys":19909,"fields":19916},{"tags":19907,"concepts":19908},[],[],{"space":19910,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19912,"publishedVersion":429,"revision":63,"contentType":19914,"locale":29},{"sys":19911},{"type":12,"linkType":13,"id":14},{"sys":19913},{"id":21,"type":12,"linkType":22},{"sys":19915},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19917,"metaTitle":439,"metaDescription":440,"mainTitle":19918,"subtitle":458,"heroImage":19933,"ctaButton":481,"ctaLink":482},[438],{"data":19919,"content":19920,"nodeType":75},{},[19921,19927],{"data":19922,"content":19923,"nodeType":451},{},[19924],{"data":19925,"marks":19926,"value":450,"nodeType":83},{},[],{"data":19928,"content":19929,"nodeType":88},{},[19930],{"data":19931,"marks":19932,"value":107,"nodeType":83},{},[],{"metadata":19934,"sys":19937,"fields":19942},{"tags":19935,"concepts":19936},[],[],{"space":19938,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19940,"publishedVersion":63,"revision":45,"locale":29},{"sys":19939},{"type":12,"linkType":13,"id":14},{"sys":19941},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19943},{"url":473,"details":19944,"fileName":479,"contentType":480},{"size":475,"image":19945},{"width":477,"height":478},{"sys":19947,"fields":19950},{"id":19948,"createdAt":19949},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":19951,"slug":19952,"articleIntro":19951,"category":19953},"2313 - Constructions","compte-2313-constructions",[19954],{"metadata":19955,"sys":19958,"fields":19965},{"tags":19956,"concepts":19957},[],[],{"space":19959,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":19961,"publishedVersion":429,"revision":63,"contentType":19963,"locale":29},{"sys":19960},{"type":12,"linkType":13,"id":14},{"sys":19962},{"id":21,"type":12,"linkType":22},{"sys":19964},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":19966,"metaTitle":439,"metaDescription":440,"mainTitle":19967,"subtitle":458,"heroImage":19982,"ctaButton":481,"ctaLink":482},[438],{"data":19968,"content":19969,"nodeType":75},{},[19970,19976],{"data":19971,"content":19972,"nodeType":451},{},[19973],{"data":19974,"marks":19975,"value":450,"nodeType":83},{},[],{"data":19977,"content":19978,"nodeType":88},{},[19979],{"data":19980,"marks":19981,"value":107,"nodeType":83},{},[],{"metadata":19983,"sys":19986,"fields":19991},{"tags":19984,"concepts":19985},[],[],{"space":19987,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":19989,"publishedVersion":63,"revision":45,"locale":29},{"sys":19988},{"type":12,"linkType":13,"id":14},{"sys":19990},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":19992},{"url":473,"details":19993,"fileName":479,"contentType":480},{"size":475,"image":19994},{"width":477,"height":478},{"sys":19996,"fields":19999},{"id":19997,"createdAt":19998},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":20000,"slug":20001,"articleIntro":20000,"category":20002},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[20003],{"metadata":20004,"sys":20007,"fields":20014},{"tags":20005,"concepts":20006},[],[],{"space":20008,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20010,"publishedVersion":429,"revision":63,"contentType":20012,"locale":29},{"sys":20009},{"type":12,"linkType":13,"id":14},{"sys":20011},{"id":21,"type":12,"linkType":22},{"sys":20013},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20015,"metaTitle":439,"metaDescription":440,"mainTitle":20016,"subtitle":458,"heroImage":20031,"ctaButton":481,"ctaLink":482},[438],{"data":20017,"content":20018,"nodeType":75},{},[20019,20025],{"data":20020,"content":20021,"nodeType":451},{},[20022],{"data":20023,"marks":20024,"value":450,"nodeType":83},{},[],{"data":20026,"content":20027,"nodeType":88},{},[20028],{"data":20029,"marks":20030,"value":107,"nodeType":83},{},[],{"metadata":20032,"sys":20035,"fields":20040},{"tags":20033,"concepts":20034},[],[],{"space":20036,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20038,"publishedVersion":63,"revision":45,"locale":29},{"sys":20037},{"type":12,"linkType":13,"id":14},{"sys":20039},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20041},{"url":473,"details":20042,"fileName":479,"contentType":480},{"size":475,"image":20043},{"width":477,"height":478},{"sys":20045,"fields":20048},{"id":20046,"createdAt":20047},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":20049,"slug":20050,"articleIntro":20049,"category":20051},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[20052],{"metadata":20053,"sys":20056,"fields":20063},{"tags":20054,"concepts":20055},[],[],{"space":20057,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20059,"publishedVersion":429,"revision":63,"contentType":20061,"locale":29},{"sys":20058},{"type":12,"linkType":13,"id":14},{"sys":20060},{"id":21,"type":12,"linkType":22},{"sys":20062},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20064,"metaTitle":439,"metaDescription":440,"mainTitle":20065,"subtitle":458,"heroImage":20080,"ctaButton":481,"ctaLink":482},[438],{"data":20066,"content":20067,"nodeType":75},{},[20068,20074],{"data":20069,"content":20070,"nodeType":451},{},[20071],{"data":20072,"marks":20073,"value":450,"nodeType":83},{},[],{"data":20075,"content":20076,"nodeType":88},{},[20077],{"data":20078,"marks":20079,"value":107,"nodeType":83},{},[],{"metadata":20081,"sys":20084,"fields":20089},{"tags":20082,"concepts":20083},[],[],{"space":20085,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20087,"publishedVersion":63,"revision":45,"locale":29},{"sys":20086},{"type":12,"linkType":13,"id":14},{"sys":20088},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20090},{"url":473,"details":20091,"fileName":479,"contentType":480},{"size":475,"image":20092},{"width":477,"height":478},{"sys":20094,"fields":20097},{"id":20095,"createdAt":20096},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":20098,"slug":20099,"articleIntro":-1,"category":20100},"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",[20101],{"metadata":20102,"sys":20105,"fields":20112},{"tags":20103,"concepts":20104},[],[],{"space":20106,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20108,"publishedVersion":429,"revision":63,"contentType":20110,"locale":29},{"sys":20107},{"type":12,"linkType":13,"id":14},{"sys":20109},{"id":21,"type":12,"linkType":22},{"sys":20111},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20113,"metaTitle":439,"metaDescription":440,"mainTitle":20114,"subtitle":458,"heroImage":20129,"ctaButton":481,"ctaLink":482},[438],{"data":20115,"content":20116,"nodeType":75},{},[20117,20123],{"data":20118,"content":20119,"nodeType":451},{},[20120],{"data":20121,"marks":20122,"value":450,"nodeType":83},{},[],{"data":20124,"content":20125,"nodeType":88},{},[20126],{"data":20127,"marks":20128,"value":107,"nodeType":83},{},[],{"metadata":20130,"sys":20133,"fields":20138},{"tags":20131,"concepts":20132},[],[],{"space":20134,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20136,"publishedVersion":63,"revision":45,"locale":29},{"sys":20135},{"type":12,"linkType":13,"id":14},{"sys":20137},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20139},{"url":473,"details":20140,"fileName":479,"contentType":480},{"size":475,"image":20141},{"width":477,"height":478},{"sys":20143,"fields":20146},{"id":20144,"createdAt":20145},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":20147,"slug":20148,"articleIntro":20147,"category":20149},"613 - Locations","compte-613-locations",[20150],{"metadata":20151,"sys":20154,"fields":20161},{"tags":20152,"concepts":20153},[],[],{"space":20155,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20157,"publishedVersion":429,"revision":63,"contentType":20159,"locale":29},{"sys":20156},{"type":12,"linkType":13,"id":14},{"sys":20158},{"id":21,"type":12,"linkType":22},{"sys":20160},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20162,"metaTitle":439,"metaDescription":440,"mainTitle":20163,"subtitle":458,"heroImage":20178,"ctaButton":481,"ctaLink":482},[438],{"data":20164,"content":20165,"nodeType":75},{},[20166,20172],{"data":20167,"content":20168,"nodeType":451},{},[20169],{"data":20170,"marks":20171,"value":450,"nodeType":83},{},[],{"data":20173,"content":20174,"nodeType":88},{},[20175],{"data":20176,"marks":20177,"value":107,"nodeType":83},{},[],{"metadata":20179,"sys":20182,"fields":20187},{"tags":20180,"concepts":20181},[],[],{"space":20183,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20185,"publishedVersion":63,"revision":45,"locale":29},{"sys":20184},{"type":12,"linkType":13,"id":14},{"sys":20186},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20188},{"url":473,"details":20189,"fileName":479,"contentType":480},{"size":475,"image":20190},{"width":477,"height":478},{"sys":20192,"fields":20195},{"id":20193,"createdAt":20194},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":20196,"slug":20197,"articleIntro":20196,"category":20198},"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",[20199],{"metadata":20200,"sys":20203,"fields":20210},{"tags":20201,"concepts":20202},[],[],{"space":20204,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20206,"publishedVersion":429,"revision":63,"contentType":20208,"locale":29},{"sys":20205},{"type":12,"linkType":13,"id":14},{"sys":20207},{"id":21,"type":12,"linkType":22},{"sys":20209},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20211,"metaTitle":439,"metaDescription":440,"mainTitle":20212,"subtitle":458,"heroImage":20227,"ctaButton":481,"ctaLink":482},[438],{"data":20213,"content":20214,"nodeType":75},{},[20215,20221],{"data":20216,"content":20217,"nodeType":451},{},[20218],{"data":20219,"marks":20220,"value":450,"nodeType":83},{},[],{"data":20222,"content":20223,"nodeType":88},{},[20224],{"data":20225,"marks":20226,"value":107,"nodeType":83},{},[],{"metadata":20228,"sys":20231,"fields":20236},{"tags":20229,"concepts":20230},[],[],{"space":20232,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20234,"publishedVersion":63,"revision":45,"locale":29},{"sys":20233},{"type":12,"linkType":13,"id":14},{"sys":20235},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20237},{"url":473,"details":20238,"fileName":479,"contentType":480},{"size":475,"image":20239},{"width":477,"height":478},{"sys":20241,"fields":20244},{"id":20242,"createdAt":20243},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":20245,"slug":20246,"articleIntro":20245,"category":20247},"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",[20248],{"metadata":20249,"sys":20252,"fields":20259},{"tags":20250,"concepts":20251},[],[],{"space":20253,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20255,"publishedVersion":429,"revision":63,"contentType":20257,"locale":29},{"sys":20254},{"type":12,"linkType":13,"id":14},{"sys":20256},{"id":21,"type":12,"linkType":22},{"sys":20258},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20260,"metaTitle":439,"metaDescription":440,"mainTitle":20261,"subtitle":458,"heroImage":20276,"ctaButton":481,"ctaLink":482},[438],{"data":20262,"content":20263,"nodeType":75},{},[20264,20270],{"data":20265,"content":20266,"nodeType":451},{},[20267],{"data":20268,"marks":20269,"value":450,"nodeType":83},{},[],{"data":20271,"content":20272,"nodeType":88},{},[20273],{"data":20274,"marks":20275,"value":107,"nodeType":83},{},[],{"metadata":20277,"sys":20280,"fields":20285},{"tags":20278,"concepts":20279},[],[],{"space":20281,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20283,"publishedVersion":63,"revision":45,"locale":29},{"sys":20282},{"type":12,"linkType":13,"id":14},{"sys":20284},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20286},{"url":473,"details":20287,"fileName":479,"contentType":480},{"size":475,"image":20288},{"width":477,"height":478},{"sys":20290,"fields":20293},{"id":20291,"createdAt":20292},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":20294,"slug":20295,"articleIntro":20294,"category":20296},"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",[20297],{"metadata":20298,"sys":20301,"fields":20308},{"tags":20299,"concepts":20300},[],[],{"space":20302,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20304,"publishedVersion":429,"revision":63,"contentType":20306,"locale":29},{"sys":20303},{"type":12,"linkType":13,"id":14},{"sys":20305},{"id":21,"type":12,"linkType":22},{"sys":20307},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20309,"metaTitle":439,"metaDescription":440,"mainTitle":20310,"subtitle":458,"heroImage":20325,"ctaButton":481,"ctaLink":482},[438],{"data":20311,"content":20312,"nodeType":75},{},[20313,20319],{"data":20314,"content":20315,"nodeType":451},{},[20316],{"data":20317,"marks":20318,"value":450,"nodeType":83},{},[],{"data":20320,"content":20321,"nodeType":88},{},[20322],{"data":20323,"marks":20324,"value":107,"nodeType":83},{},[],{"metadata":20326,"sys":20329,"fields":20334},{"tags":20327,"concepts":20328},[],[],{"space":20330,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20332,"publishedVersion":63,"revision":45,"locale":29},{"sys":20331},{"type":12,"linkType":13,"id":14},{"sys":20333},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20335},{"url":473,"details":20336,"fileName":479,"contentType":480},{"size":475,"image":20337},{"width":477,"height":478},{"sys":20339,"fields":20342},{"id":20340,"createdAt":20341},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":20343,"slug":20344,"articleIntro":20343,"category":20345},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[20346],{"metadata":20347,"sys":20350,"fields":20357},{"tags":20348,"concepts":20349},[],[],{"space":20351,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20353,"publishedVersion":429,"revision":63,"contentType":20355,"locale":29},{"sys":20352},{"type":12,"linkType":13,"id":14},{"sys":20354},{"id":21,"type":12,"linkType":22},{"sys":20356},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20358,"metaTitle":439,"metaDescription":440,"mainTitle":20359,"subtitle":458,"heroImage":20374,"ctaButton":481,"ctaLink":482},[438],{"data":20360,"content":20361,"nodeType":75},{},[20362,20368],{"data":20363,"content":20364,"nodeType":451},{},[20365],{"data":20366,"marks":20367,"value":450,"nodeType":83},{},[],{"data":20369,"content":20370,"nodeType":88},{},[20371],{"data":20372,"marks":20373,"value":107,"nodeType":83},{},[],{"metadata":20375,"sys":20378,"fields":20383},{"tags":20376,"concepts":20377},[],[],{"space":20379,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20381,"publishedVersion":63,"revision":45,"locale":29},{"sys":20380},{"type":12,"linkType":13,"id":14},{"sys":20382},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20384},{"url":473,"details":20385,"fileName":479,"contentType":480},{"size":475,"image":20386},{"width":477,"height":478},{"sys":20388,"fields":20391},{"id":20389,"createdAt":20390},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":20392,"slug":20393,"articleIntro":20392,"category":20394},"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",[20395],{"metadata":20396,"sys":20399,"fields":20406},{"tags":20397,"concepts":20398},[],[],{"space":20400,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20402,"publishedVersion":429,"revision":63,"contentType":20404,"locale":29},{"sys":20401},{"type":12,"linkType":13,"id":14},{"sys":20403},{"id":21,"type":12,"linkType":22},{"sys":20405},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20407,"metaTitle":439,"metaDescription":440,"mainTitle":20408,"subtitle":458,"heroImage":20423,"ctaButton":481,"ctaLink":482},[438],{"data":20409,"content":20410,"nodeType":75},{},[20411,20417],{"data":20412,"content":20413,"nodeType":451},{},[20414],{"data":20415,"marks":20416,"value":450,"nodeType":83},{},[],{"data":20418,"content":20419,"nodeType":88},{},[20420],{"data":20421,"marks":20422,"value":107,"nodeType":83},{},[],{"metadata":20424,"sys":20427,"fields":20432},{"tags":20425,"concepts":20426},[],[],{"space":20428,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20430,"publishedVersion":63,"revision":45,"locale":29},{"sys":20429},{"type":12,"linkType":13,"id":14},{"sys":20431},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20433},{"url":473,"details":20434,"fileName":479,"contentType":480},{"size":475,"image":20435},{"width":477,"height":478},{"sys":20437,"fields":20440},{"id":20438,"createdAt":20439},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20441,"slug":20442,"articleIntro":20441,"category":20443},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20444],{"metadata":20445,"sys":20448,"fields":20455},{"tags":20446,"concepts":20447},[],[],{"space":20449,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20451,"publishedVersion":429,"revision":63,"contentType":20453,"locale":29},{"sys":20450},{"type":12,"linkType":13,"id":14},{"sys":20452},{"id":21,"type":12,"linkType":22},{"sys":20454},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20456,"metaTitle":439,"metaDescription":440,"mainTitle":20457,"subtitle":458,"heroImage":20472,"ctaButton":481,"ctaLink":482},[438],{"data":20458,"content":20459,"nodeType":75},{},[20460,20466],{"data":20461,"content":20462,"nodeType":451},{},[20463],{"data":20464,"marks":20465,"value":450,"nodeType":83},{},[],{"data":20467,"content":20468,"nodeType":88},{},[20469],{"data":20470,"marks":20471,"value":107,"nodeType":83},{},[],{"metadata":20473,"sys":20476,"fields":20481},{"tags":20474,"concepts":20475},[],[],{"space":20477,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20479,"publishedVersion":63,"revision":45,"locale":29},{"sys":20478},{"type":12,"linkType":13,"id":14},{"sys":20480},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20482},{"url":473,"details":20483,"fileName":479,"contentType":480},{"size":475,"image":20484},{"width":477,"height":478},{"sys":20486,"fields":20489},{"id":20487,"createdAt":20488},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":20490,"slug":20491,"articleIntro":20490,"category":20492},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[20493],{"metadata":20494,"sys":20497,"fields":20504},{"tags":20495,"concepts":20496},[],[],{"space":20498,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20500,"publishedVersion":429,"revision":63,"contentType":20502,"locale":29},{"sys":20499},{"type":12,"linkType":13,"id":14},{"sys":20501},{"id":21,"type":12,"linkType":22},{"sys":20503},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20505,"metaTitle":439,"metaDescription":440,"mainTitle":20506,"subtitle":458,"heroImage":20521,"ctaButton":481,"ctaLink":482},[438],{"data":20507,"content":20508,"nodeType":75},{},[20509,20515],{"data":20510,"content":20511,"nodeType":451},{},[20512],{"data":20513,"marks":20514,"value":450,"nodeType":83},{},[],{"data":20516,"content":20517,"nodeType":88},{},[20518],{"data":20519,"marks":20520,"value":107,"nodeType":83},{},[],{"metadata":20522,"sys":20525,"fields":20530},{"tags":20523,"concepts":20524},[],[],{"space":20526,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20528,"publishedVersion":63,"revision":45,"locale":29},{"sys":20527},{"type":12,"linkType":13,"id":14},{"sys":20529},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20531},{"url":473,"details":20532,"fileName":479,"contentType":480},{"size":475,"image":20533},{"width":477,"height":478},{"sys":20535,"fields":20538},{"id":20536,"createdAt":20537},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":20539,"slug":20540,"articleIntro":20539,"category":20541},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[20542],{"metadata":20543,"sys":20546,"fields":20553},{"tags":20544,"concepts":20545},[],[],{"space":20547,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20549,"publishedVersion":429,"revision":63,"contentType":20551,"locale":29},{"sys":20548},{"type":12,"linkType":13,"id":14},{"sys":20550},{"id":21,"type":12,"linkType":22},{"sys":20552},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20554,"metaTitle":439,"metaDescription":440,"mainTitle":20555,"subtitle":458,"heroImage":20570,"ctaButton":481,"ctaLink":482},[438],{"data":20556,"content":20557,"nodeType":75},{},[20558,20564],{"data":20559,"content":20560,"nodeType":451},{},[20561],{"data":20562,"marks":20563,"value":450,"nodeType":83},{},[],{"data":20565,"content":20566,"nodeType":88},{},[20567],{"data":20568,"marks":20569,"value":107,"nodeType":83},{},[],{"metadata":20571,"sys":20574,"fields":20579},{"tags":20572,"concepts":20573},[],[],{"space":20575,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20577,"publishedVersion":63,"revision":45,"locale":29},{"sys":20576},{"type":12,"linkType":13,"id":14},{"sys":20578},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20580},{"url":473,"details":20581,"fileName":479,"contentType":480},{"size":475,"image":20582},{"width":477,"height":478},{"sys":20584,"fields":20587},{"id":20585,"createdAt":20586},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":20588,"slug":20589,"articleIntro":20588,"category":20590},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[20591],{"metadata":20592,"sys":20595,"fields":20602},{"tags":20593,"concepts":20594},[],[],{"space":20596,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20598,"publishedVersion":429,"revision":63,"contentType":20600,"locale":29},{"sys":20597},{"type":12,"linkType":13,"id":14},{"sys":20599},{"id":21,"type":12,"linkType":22},{"sys":20601},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20603,"metaTitle":439,"metaDescription":440,"mainTitle":20604,"subtitle":458,"heroImage":20619,"ctaButton":481,"ctaLink":482},[438],{"data":20605,"content":20606,"nodeType":75},{},[20607,20613],{"data":20608,"content":20609,"nodeType":451},{},[20610],{"data":20611,"marks":20612,"value":450,"nodeType":83},{},[],{"data":20614,"content":20615,"nodeType":88},{},[20616],{"data":20617,"marks":20618,"value":107,"nodeType":83},{},[],{"metadata":20620,"sys":20623,"fields":20628},{"tags":20621,"concepts":20622},[],[],{"space":20624,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20626,"publishedVersion":63,"revision":45,"locale":29},{"sys":20625},{"type":12,"linkType":13,"id":14},{"sys":20627},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20629},{"url":473,"details":20630,"fileName":479,"contentType":480},{"size":475,"image":20631},{"width":477,"height":478},{"sys":20633,"fields":20636},{"id":20634,"createdAt":20635},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":20637,"slug":20638,"articleIntro":-1,"category":20639},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[20640],{"metadata":20641,"sys":20644,"fields":20651},{"tags":20642,"concepts":20643},[],[],{"space":20645,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20647,"publishedVersion":429,"revision":63,"contentType":20649,"locale":29},{"sys":20646},{"type":12,"linkType":13,"id":14},{"sys":20648},{"id":21,"type":12,"linkType":22},{"sys":20650},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20652,"metaTitle":439,"metaDescription":440,"mainTitle":20653,"subtitle":458,"heroImage":20668,"ctaButton":481,"ctaLink":482},[438],{"data":20654,"content":20655,"nodeType":75},{},[20656,20662],{"data":20657,"content":20658,"nodeType":451},{},[20659],{"data":20660,"marks":20661,"value":450,"nodeType":83},{},[],{"data":20663,"content":20664,"nodeType":88},{},[20665],{"data":20666,"marks":20667,"value":107,"nodeType":83},{},[],{"metadata":20669,"sys":20672,"fields":20677},{"tags":20670,"concepts":20671},[],[],{"space":20673,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20675,"publishedVersion":63,"revision":45,"locale":29},{"sys":20674},{"type":12,"linkType":13,"id":14},{"sys":20676},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20678},{"url":473,"details":20679,"fileName":479,"contentType":480},{"size":475,"image":20680},{"width":477,"height":478},{"sys":20682,"fields":20685},{"id":20683,"createdAt":20684},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":20686,"slug":20687,"articleIntro":-1,"category":20688},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[20689],{"metadata":20690,"sys":20693,"fields":20700},{"tags":20691,"concepts":20692},[],[],{"space":20694,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20696,"publishedVersion":429,"revision":63,"contentType":20698,"locale":29},{"sys":20695},{"type":12,"linkType":13,"id":14},{"sys":20697},{"id":21,"type":12,"linkType":22},{"sys":20699},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20701,"metaTitle":439,"metaDescription":440,"mainTitle":20702,"subtitle":458,"heroImage":20717,"ctaButton":481,"ctaLink":482},[438],{"data":20703,"content":20704,"nodeType":75},{},[20705,20711],{"data":20706,"content":20707,"nodeType":451},{},[20708],{"data":20709,"marks":20710,"value":450,"nodeType":83},{},[],{"data":20712,"content":20713,"nodeType":88},{},[20714],{"data":20715,"marks":20716,"value":107,"nodeType":83},{},[],{"metadata":20718,"sys":20721,"fields":20726},{"tags":20719,"concepts":20720},[],[],{"space":20722,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20724,"publishedVersion":63,"revision":45,"locale":29},{"sys":20723},{"type":12,"linkType":13,"id":14},{"sys":20725},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20727},{"url":473,"details":20728,"fileName":479,"contentType":480},{"size":475,"image":20729},{"width":477,"height":478},{"sys":20731,"fields":20734},{"id":20732,"createdAt":20733},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":20735,"slug":20736,"articleIntro":20735,"category":20737},"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",[20738],{"metadata":20739,"sys":20742,"fields":20749},{"tags":20740,"concepts":20741},[],[],{"space":20743,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20745,"publishedVersion":429,"revision":63,"contentType":20747,"locale":29},{"sys":20744},{"type":12,"linkType":13,"id":14},{"sys":20746},{"id":21,"type":12,"linkType":22},{"sys":20748},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20750,"metaTitle":439,"metaDescription":440,"mainTitle":20751,"subtitle":458,"heroImage":20766,"ctaButton":481,"ctaLink":482},[438],{"data":20752,"content":20753,"nodeType":75},{},[20754,20760],{"data":20755,"content":20756,"nodeType":451},{},[20757],{"data":20758,"marks":20759,"value":450,"nodeType":83},{},[],{"data":20761,"content":20762,"nodeType":88},{},[20763],{"data":20764,"marks":20765,"value":107,"nodeType":83},{},[],{"metadata":20767,"sys":20770,"fields":20775},{"tags":20768,"concepts":20769},[],[],{"space":20771,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20773,"publishedVersion":63,"revision":45,"locale":29},{"sys":20772},{"type":12,"linkType":13,"id":14},{"sys":20774},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20776},{"url":473,"details":20777,"fileName":479,"contentType":480},{"size":475,"image":20778},{"width":477,"height":478},{"sys":20780,"fields":20783},{"id":20781,"createdAt":20782},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":20784,"slug":20785,"articleIntro":-1,"category":20786},"Compte 628 - Divers","compte-628-divers",[20787],{"metadata":20788,"sys":20791,"fields":20798},{"tags":20789,"concepts":20790},[],[],{"space":20792,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20794,"publishedVersion":429,"revision":63,"contentType":20796,"locale":29},{"sys":20793},{"type":12,"linkType":13,"id":14},{"sys":20795},{"id":21,"type":12,"linkType":22},{"sys":20797},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20799,"metaTitle":439,"metaDescription":440,"mainTitle":20800,"subtitle":458,"heroImage":20815,"ctaButton":481,"ctaLink":482},[438],{"data":20801,"content":20802,"nodeType":75},{},[20803,20809],{"data":20804,"content":20805,"nodeType":451},{},[20806],{"data":20807,"marks":20808,"value":450,"nodeType":83},{},[],{"data":20810,"content":20811,"nodeType":88},{},[20812],{"data":20813,"marks":20814,"value":107,"nodeType":83},{},[],{"metadata":20816,"sys":20819,"fields":20824},{"tags":20817,"concepts":20818},[],[],{"space":20820,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20822,"publishedVersion":63,"revision":45,"locale":29},{"sys":20821},{"type":12,"linkType":13,"id":14},{"sys":20823},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20825},{"url":473,"details":20826,"fileName":479,"contentType":480},{"size":475,"image":20827},{"width":477,"height":478},{"sys":20829,"fields":20832},{"id":20830,"createdAt":20831},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":20833,"slug":20834,"articleIntro":20833,"category":20835},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[20836],{"metadata":20837,"sys":20840,"fields":20847},{"tags":20838,"concepts":20839},[],[],{"space":20841,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20843,"publishedVersion":429,"revision":63,"contentType":20845,"locale":29},{"sys":20842},{"type":12,"linkType":13,"id":14},{"sys":20844},{"id":21,"type":12,"linkType":22},{"sys":20846},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20848,"metaTitle":439,"metaDescription":440,"mainTitle":20849,"subtitle":458,"heroImage":20864,"ctaButton":481,"ctaLink":482},[438],{"data":20850,"content":20851,"nodeType":75},{},[20852,20858],{"data":20853,"content":20854,"nodeType":451},{},[20855],{"data":20856,"marks":20857,"value":450,"nodeType":83},{},[],{"data":20859,"content":20860,"nodeType":88},{},[20861],{"data":20862,"marks":20863,"value":107,"nodeType":83},{},[],{"metadata":20865,"sys":20868,"fields":20873},{"tags":20866,"concepts":20867},[],[],{"space":20869,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20871,"publishedVersion":63,"revision":45,"locale":29},{"sys":20870},{"type":12,"linkType":13,"id":14},{"sys":20872},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20874},{"url":473,"details":20875,"fileName":479,"contentType":480},{"size":475,"image":20876},{"width":477,"height":478},{"sys":20878,"fields":20881},{"id":20879,"createdAt":20880},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":20882,"slug":20883,"articleIntro":20882,"category":20884},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[20885],{"metadata":20886,"sys":20889,"fields":20896},{"tags":20887,"concepts":20888},[],[],{"space":20890,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20892,"publishedVersion":429,"revision":63,"contentType":20894,"locale":29},{"sys":20891},{"type":12,"linkType":13,"id":14},{"sys":20893},{"id":21,"type":12,"linkType":22},{"sys":20895},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20897,"metaTitle":439,"metaDescription":440,"mainTitle":20898,"subtitle":458,"heroImage":20913,"ctaButton":481,"ctaLink":482},[438],{"data":20899,"content":20900,"nodeType":75},{},[20901,20907],{"data":20902,"content":20903,"nodeType":451},{},[20904],{"data":20905,"marks":20906,"value":450,"nodeType":83},{},[],{"data":20908,"content":20909,"nodeType":88},{},[20910],{"data":20911,"marks":20912,"value":107,"nodeType":83},{},[],{"metadata":20914,"sys":20917,"fields":20922},{"tags":20915,"concepts":20916},[],[],{"space":20918,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20920,"publishedVersion":63,"revision":45,"locale":29},{"sys":20919},{"type":12,"linkType":13,"id":14},{"sys":20921},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20923},{"url":473,"details":20924,"fileName":479,"contentType":480},{"size":475,"image":20925},{"width":477,"height":478},{"sys":20927,"fields":20930},{"id":20928,"createdAt":20929},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":20931,"slug":20932,"articleIntro":20931,"category":20933},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[20934],{"metadata":20935,"sys":20938,"fields":20945},{"tags":20936,"concepts":20937},[],[],{"space":20939,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20941,"publishedVersion":429,"revision":63,"contentType":20943,"locale":29},{"sys":20940},{"type":12,"linkType":13,"id":14},{"sys":20942},{"id":21,"type":12,"linkType":22},{"sys":20944},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20946,"metaTitle":439,"metaDescription":440,"mainTitle":20947,"subtitle":458,"heroImage":20962,"ctaButton":481,"ctaLink":482},[438],{"data":20948,"content":20949,"nodeType":75},{},[20950,20956],{"data":20951,"content":20952,"nodeType":451},{},[20953],{"data":20954,"marks":20955,"value":450,"nodeType":83},{},[],{"data":20957,"content":20958,"nodeType":88},{},[20959],{"data":20960,"marks":20961,"value":107,"nodeType":83},{},[],{"metadata":20963,"sys":20966,"fields":20971},{"tags":20964,"concepts":20965},[],[],{"space":20967,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":20969,"publishedVersion":63,"revision":45,"locale":29},{"sys":20968},{"type":12,"linkType":13,"id":14},{"sys":20970},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":20972},{"url":473,"details":20973,"fileName":479,"contentType":480},{"size":475,"image":20974},{"width":477,"height":478},{"sys":20976,"fields":20979},{"id":20977,"createdAt":20978},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":20980,"slug":20981,"articleIntro":-1,"category":20982},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[20983],{"metadata":20984,"sys":20987,"fields":20994},{"tags":20985,"concepts":20986},[],[],{"space":20988,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":20990,"publishedVersion":429,"revision":63,"contentType":20992,"locale":29},{"sys":20989},{"type":12,"linkType":13,"id":14},{"sys":20991},{"id":21,"type":12,"linkType":22},{"sys":20993},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":20995,"metaTitle":439,"metaDescription":440,"mainTitle":20996,"subtitle":458,"heroImage":21011,"ctaButton":481,"ctaLink":482},[438],{"data":20997,"content":20998,"nodeType":75},{},[20999,21005],{"data":21000,"content":21001,"nodeType":451},{},[21002],{"data":21003,"marks":21004,"value":450,"nodeType":83},{},[],{"data":21006,"content":21007,"nodeType":88},{},[21008],{"data":21009,"marks":21010,"value":107,"nodeType":83},{},[],{"metadata":21012,"sys":21015,"fields":21020},{"tags":21013,"concepts":21014},[],[],{"space":21016,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21018,"publishedVersion":63,"revision":45,"locale":29},{"sys":21017},{"type":12,"linkType":13,"id":14},{"sys":21019},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21021},{"url":473,"details":21022,"fileName":479,"contentType":480},{"size":475,"image":21023},{"width":477,"height":478},{"sys":21025,"fields":21028},{"id":21026,"createdAt":21027},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":21029,"slug":21030,"articleIntro":21029,"category":21031},"6331 - Versement de transport","compte-6331-versement-de-transport",[21032],{"metadata":21033,"sys":21036,"fields":21043},{"tags":21034,"concepts":21035},[],[],{"space":21037,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21039,"publishedVersion":429,"revision":63,"contentType":21041,"locale":29},{"sys":21038},{"type":12,"linkType":13,"id":14},{"sys":21040},{"id":21,"type":12,"linkType":22},{"sys":21042},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21044,"metaTitle":439,"metaDescription":440,"mainTitle":21045,"subtitle":458,"heroImage":21060,"ctaButton":481,"ctaLink":482},[438],{"data":21046,"content":21047,"nodeType":75},{},[21048,21054],{"data":21049,"content":21050,"nodeType":451},{},[21051],{"data":21052,"marks":21053,"value":450,"nodeType":83},{},[],{"data":21055,"content":21056,"nodeType":88},{},[21057],{"data":21058,"marks":21059,"value":107,"nodeType":83},{},[],{"metadata":21061,"sys":21064,"fields":21069},{"tags":21062,"concepts":21063},[],[],{"space":21065,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21067,"publishedVersion":63,"revision":45,"locale":29},{"sys":21066},{"type":12,"linkType":13,"id":14},{"sys":21068},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21070},{"url":473,"details":21071,"fileName":479,"contentType":480},{"size":475,"image":21072},{"width":477,"height":478},{"sys":21074,"fields":21077},{"id":21075,"createdAt":21076},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":21078,"slug":21079,"articleIntro":-1,"category":21080},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[21081],{"metadata":21082,"sys":21085,"fields":21092},{"tags":21083,"concepts":21084},[],[],{"space":21086,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21088,"publishedVersion":429,"revision":63,"contentType":21090,"locale":29},{"sys":21087},{"type":12,"linkType":13,"id":14},{"sys":21089},{"id":21,"type":12,"linkType":22},{"sys":21091},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21093,"metaTitle":439,"metaDescription":440,"mainTitle":21094,"subtitle":458,"heroImage":21109,"ctaButton":481,"ctaLink":482},[438],{"data":21095,"content":21096,"nodeType":75},{},[21097,21103],{"data":21098,"content":21099,"nodeType":451},{},[21100],{"data":21101,"marks":21102,"value":450,"nodeType":83},{},[],{"data":21104,"content":21105,"nodeType":88},{},[21106],{"data":21107,"marks":21108,"value":107,"nodeType":83},{},[],{"metadata":21110,"sys":21113,"fields":21118},{"tags":21111,"concepts":21112},[],[],{"space":21114,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21116,"publishedVersion":63,"revision":45,"locale":29},{"sys":21115},{"type":12,"linkType":13,"id":14},{"sys":21117},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21119},{"url":473,"details":21120,"fileName":479,"contentType":480},{"size":475,"image":21121},{"width":477,"height":478},{"sys":21123,"fields":21126},{"id":21124,"createdAt":21125},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":21127,"slug":21128,"articleIntro":21127,"category":21129},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[21130],{"metadata":21131,"sys":21134,"fields":21141},{"tags":21132,"concepts":21133},[],[],{"space":21135,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21137,"publishedVersion":429,"revision":63,"contentType":21139,"locale":29},{"sys":21136},{"type":12,"linkType":13,"id":14},{"sys":21138},{"id":21,"type":12,"linkType":22},{"sys":21140},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21142,"metaTitle":439,"metaDescription":440,"mainTitle":21143,"subtitle":458,"heroImage":21158,"ctaButton":481,"ctaLink":482},[438],{"data":21144,"content":21145,"nodeType":75},{},[21146,21152],{"data":21147,"content":21148,"nodeType":451},{},[21149],{"data":21150,"marks":21151,"value":450,"nodeType":83},{},[],{"data":21153,"content":21154,"nodeType":88},{},[21155],{"data":21156,"marks":21157,"value":107,"nodeType":83},{},[],{"metadata":21159,"sys":21162,"fields":21167},{"tags":21160,"concepts":21161},[],[],{"space":21163,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21165,"publishedVersion":63,"revision":45,"locale":29},{"sys":21164},{"type":12,"linkType":13,"id":14},{"sys":21166},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21168},{"url":473,"details":21169,"fileName":479,"contentType":480},{"size":475,"image":21170},{"width":477,"height":478},{"sys":21172,"fields":21175},{"id":21173,"createdAt":21174},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":21176,"slug":21177,"articleIntro":21176,"category":21178},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[21179],{"metadata":21180,"sys":21183,"fields":21190},{"tags":21181,"concepts":21182},[],[],{"space":21184,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21186,"publishedVersion":429,"revision":63,"contentType":21188,"locale":29},{"sys":21185},{"type":12,"linkType":13,"id":14},{"sys":21187},{"id":21,"type":12,"linkType":22},{"sys":21189},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21191,"metaTitle":439,"metaDescription":440,"mainTitle":21192,"subtitle":458,"heroImage":21207,"ctaButton":481,"ctaLink":482},[438],{"data":21193,"content":21194,"nodeType":75},{},[21195,21201],{"data":21196,"content":21197,"nodeType":451},{},[21198],{"data":21199,"marks":21200,"value":450,"nodeType":83},{},[],{"data":21202,"content":21203,"nodeType":88},{},[21204],{"data":21205,"marks":21206,"value":107,"nodeType":83},{},[],{"metadata":21208,"sys":21211,"fields":21216},{"tags":21209,"concepts":21210},[],[],{"space":21212,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21214,"publishedVersion":63,"revision":45,"locale":29},{"sys":21213},{"type":12,"linkType":13,"id":14},{"sys":21215},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21217},{"url":473,"details":21218,"fileName":479,"contentType":480},{"size":475,"image":21219},{"width":477,"height":478},{"sys":21221,"fields":21224},{"id":21222,"createdAt":21223},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":21225,"slug":21226,"articleIntro":21225,"category":21227},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[21228],{"metadata":21229,"sys":21232,"fields":21239},{"tags":21230,"concepts":21231},[],[],{"space":21233,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21235,"publishedVersion":429,"revision":63,"contentType":21237,"locale":29},{"sys":21234},{"type":12,"linkType":13,"id":14},{"sys":21236},{"id":21,"type":12,"linkType":22},{"sys":21238},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21240,"metaTitle":439,"metaDescription":440,"mainTitle":21241,"subtitle":458,"heroImage":21256,"ctaButton":481,"ctaLink":482},[438],{"data":21242,"content":21243,"nodeType":75},{},[21244,21250],{"data":21245,"content":21246,"nodeType":451},{},[21247],{"data":21248,"marks":21249,"value":450,"nodeType":83},{},[],{"data":21251,"content":21252,"nodeType":88},{},[21253],{"data":21254,"marks":21255,"value":107,"nodeType":83},{},[],{"metadata":21257,"sys":21260,"fields":21265},{"tags":21258,"concepts":21259},[],[],{"space":21261,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21263,"publishedVersion":63,"revision":45,"locale":29},{"sys":21262},{"type":12,"linkType":13,"id":14},{"sys":21264},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21266},{"url":473,"details":21267,"fileName":479,"contentType":480},{"size":475,"image":21268},{"width":477,"height":478},{"sys":21270,"fields":21273},{"id":21271,"createdAt":21272},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":21274,"slug":21275,"articleIntro":21274,"category":21276},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[21277],{"metadata":21278,"sys":21281,"fields":21288},{"tags":21279,"concepts":21280},[],[],{"space":21282,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21284,"publishedVersion":429,"revision":63,"contentType":21286,"locale":29},{"sys":21283},{"type":12,"linkType":13,"id":14},{"sys":21285},{"id":21,"type":12,"linkType":22},{"sys":21287},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21289,"metaTitle":439,"metaDescription":440,"mainTitle":21290,"subtitle":458,"heroImage":21305,"ctaButton":481,"ctaLink":482},[438],{"data":21291,"content":21292,"nodeType":75},{},[21293,21299],{"data":21294,"content":21295,"nodeType":451},{},[21296],{"data":21297,"marks":21298,"value":450,"nodeType":83},{},[],{"data":21300,"content":21301,"nodeType":88},{},[21302],{"data":21303,"marks":21304,"value":107,"nodeType":83},{},[],{"metadata":21306,"sys":21309,"fields":21314},{"tags":21307,"concepts":21308},[],[],{"space":21310,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21312,"publishedVersion":63,"revision":45,"locale":29},{"sys":21311},{"type":12,"linkType":13,"id":14},{"sys":21313},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21315},{"url":473,"details":21316,"fileName":479,"contentType":480},{"size":475,"image":21317},{"width":477,"height":478},{"sys":21319,"fields":21322},{"id":21320,"createdAt":21321},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":21323,"slug":21324,"articleIntro":21323,"category":21325},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[21326],{"metadata":21327,"sys":21330,"fields":21337},{"tags":21328,"concepts":21329},[],[],{"space":21331,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21333,"publishedVersion":429,"revision":63,"contentType":21335,"locale":29},{"sys":21332},{"type":12,"linkType":13,"id":14},{"sys":21334},{"id":21,"type":12,"linkType":22},{"sys":21336},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21338,"metaTitle":439,"metaDescription":440,"mainTitle":21339,"subtitle":458,"heroImage":21354,"ctaButton":481,"ctaLink":482},[438],{"data":21340,"content":21341,"nodeType":75},{},[21342,21348],{"data":21343,"content":21344,"nodeType":451},{},[21345],{"data":21346,"marks":21347,"value":450,"nodeType":83},{},[],{"data":21349,"content":21350,"nodeType":88},{},[21351],{"data":21352,"marks":21353,"value":107,"nodeType":83},{},[],{"metadata":21355,"sys":21358,"fields":21363},{"tags":21356,"concepts":21357},[],[],{"space":21359,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21361,"publishedVersion":63,"revision":45,"locale":29},{"sys":21360},{"type":12,"linkType":13,"id":14},{"sys":21362},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21364},{"url":473,"details":21365,"fileName":479,"contentType":480},{"size":475,"image":21366},{"width":477,"height":478},{"sys":21368,"fields":21371},{"id":21369,"createdAt":21370},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":21372,"slug":21373,"articleIntro":21372,"category":21374},"Compte 106 - Réserves","compte-106-reserves",[21375],{"metadata":21376,"sys":21379,"fields":21386},{"tags":21377,"concepts":21378},[],[],{"space":21380,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21382,"publishedVersion":429,"revision":63,"contentType":21384,"locale":29},{"sys":21381},{"type":12,"linkType":13,"id":14},{"sys":21383},{"id":21,"type":12,"linkType":22},{"sys":21385},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21387,"metaTitle":439,"metaDescription":440,"mainTitle":21388,"subtitle":458,"heroImage":21403,"ctaButton":481,"ctaLink":482},[438],{"data":21389,"content":21390,"nodeType":75},{},[21391,21397],{"data":21392,"content":21393,"nodeType":451},{},[21394],{"data":21395,"marks":21396,"value":450,"nodeType":83},{},[],{"data":21398,"content":21399,"nodeType":88},{},[21400],{"data":21401,"marks":21402,"value":107,"nodeType":83},{},[],{"metadata":21404,"sys":21407,"fields":21412},{"tags":21405,"concepts":21406},[],[],{"space":21408,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21410,"publishedVersion":63,"revision":45,"locale":29},{"sys":21409},{"type":12,"linkType":13,"id":14},{"sys":21411},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21413},{"url":473,"details":21414,"fileName":479,"contentType":480},{"size":475,"image":21415},{"width":477,"height":478},{"sys":21417,"fields":21420},{"id":21418,"createdAt":21419},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":21421,"slug":21422,"articleIntro":21421,"category":21423},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[21424],{"metadata":21425,"sys":21428,"fields":21435},{"tags":21426,"concepts":21427},[],[],{"space":21429,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21431,"publishedVersion":429,"revision":63,"contentType":21433,"locale":29},{"sys":21430},{"type":12,"linkType":13,"id":14},{"sys":21432},{"id":21,"type":12,"linkType":22},{"sys":21434},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21436,"metaTitle":439,"metaDescription":440,"mainTitle":21437,"subtitle":458,"heroImage":21452,"ctaButton":481,"ctaLink":482},[438],{"data":21438,"content":21439,"nodeType":75},{},[21440,21446],{"data":21441,"content":21442,"nodeType":451},{},[21443],{"data":21444,"marks":21445,"value":450,"nodeType":83},{},[],{"data":21447,"content":21448,"nodeType":88},{},[21449],{"data":21450,"marks":21451,"value":107,"nodeType":83},{},[],{"metadata":21453,"sys":21456,"fields":21461},{"tags":21454,"concepts":21455},[],[],{"space":21457,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21459,"publishedVersion":63,"revision":45,"locale":29},{"sys":21458},{"type":12,"linkType":13,"id":14},{"sys":21460},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21462},{"url":473,"details":21463,"fileName":479,"contentType":480},{"size":475,"image":21464},{"width":477,"height":478},{"sys":21466,"fields":21469},{"id":21467,"createdAt":21468},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":21470,"slug":21471,"articleIntro":-1,"category":21472},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[21473],{"metadata":21474,"sys":21477,"fields":21484},{"tags":21475,"concepts":21476},[],[],{"space":21478,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21480,"publishedVersion":429,"revision":63,"contentType":21482,"locale":29},{"sys":21479},{"type":12,"linkType":13,"id":14},{"sys":21481},{"id":21,"type":12,"linkType":22},{"sys":21483},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21485,"metaTitle":439,"metaDescription":440,"mainTitle":21486,"subtitle":458,"heroImage":21501,"ctaButton":481,"ctaLink":482},[438],{"data":21487,"content":21488,"nodeType":75},{},[21489,21495],{"data":21490,"content":21491,"nodeType":451},{},[21492],{"data":21493,"marks":21494,"value":450,"nodeType":83},{},[],{"data":21496,"content":21497,"nodeType":88},{},[21498],{"data":21499,"marks":21500,"value":107,"nodeType":83},{},[],{"metadata":21502,"sys":21505,"fields":21510},{"tags":21503,"concepts":21504},[],[],{"space":21506,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21508,"publishedVersion":63,"revision":45,"locale":29},{"sys":21507},{"type":12,"linkType":13,"id":14},{"sys":21509},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21511},{"url":473,"details":21512,"fileName":479,"contentType":480},{"size":475,"image":21513},{"width":477,"height":478},{"sys":21515,"fields":21518},{"id":21516,"createdAt":21517},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":21519,"slug":21520,"articleIntro":21519,"category":21521},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[21522],{"metadata":21523,"sys":21526,"fields":21533},{"tags":21524,"concepts":21525},[],[],{"space":21527,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21529,"publishedVersion":429,"revision":63,"contentType":21531,"locale":29},{"sys":21528},{"type":12,"linkType":13,"id":14},{"sys":21530},{"id":21,"type":12,"linkType":22},{"sys":21532},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21534,"metaTitle":439,"metaDescription":440,"mainTitle":21535,"subtitle":458,"heroImage":21550,"ctaButton":481,"ctaLink":482},[438],{"data":21536,"content":21537,"nodeType":75},{},[21538,21544],{"data":21539,"content":21540,"nodeType":451},{},[21541],{"data":21542,"marks":21543,"value":450,"nodeType":83},{},[],{"data":21545,"content":21546,"nodeType":88},{},[21547],{"data":21548,"marks":21549,"value":107,"nodeType":83},{},[],{"metadata":21551,"sys":21554,"fields":21559},{"tags":21552,"concepts":21553},[],[],{"space":21555,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21557,"publishedVersion":63,"revision":45,"locale":29},{"sys":21556},{"type":12,"linkType":13,"id":14},{"sys":21558},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21560},{"url":473,"details":21561,"fileName":479,"contentType":480},{"size":475,"image":21562},{"width":477,"height":478},{"sys":21564,"fields":21567},{"id":21565,"createdAt":21566},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":21568,"slug":21569,"articleIntro":-1,"category":21570},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[21571],{"metadata":21572,"sys":21575,"fields":21582},{"tags":21573,"concepts":21574},[],[],{"space":21576,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21578,"publishedVersion":429,"revision":63,"contentType":21580,"locale":29},{"sys":21577},{"type":12,"linkType":13,"id":14},{"sys":21579},{"id":21,"type":12,"linkType":22},{"sys":21581},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21583,"metaTitle":439,"metaDescription":440,"mainTitle":21584,"subtitle":458,"heroImage":21599,"ctaButton":481,"ctaLink":482},[438],{"data":21585,"content":21586,"nodeType":75},{},[21587,21593],{"data":21588,"content":21589,"nodeType":451},{},[21590],{"data":21591,"marks":21592,"value":450,"nodeType":83},{},[],{"data":21594,"content":21595,"nodeType":88},{},[21596],{"data":21597,"marks":21598,"value":107,"nodeType":83},{},[],{"metadata":21600,"sys":21603,"fields":21608},{"tags":21601,"concepts":21602},[],[],{"space":21604,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21606,"publishedVersion":63,"revision":45,"locale":29},{"sys":21605},{"type":12,"linkType":13,"id":14},{"sys":21607},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21609},{"url":473,"details":21610,"fileName":479,"contentType":480},{"size":475,"image":21611},{"width":477,"height":478},{"sys":21613,"fields":21616},{"id":21614,"createdAt":21615},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":21617,"slug":21618,"articleIntro":21617,"category":21619},"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",[21620],{"metadata":21621,"sys":21624,"fields":21631},{"tags":21622,"concepts":21623},[],[],{"space":21625,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21627,"publishedVersion":429,"revision":63,"contentType":21629,"locale":29},{"sys":21626},{"type":12,"linkType":13,"id":14},{"sys":21628},{"id":21,"type":12,"linkType":22},{"sys":21630},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21632,"metaTitle":439,"metaDescription":440,"mainTitle":21633,"subtitle":458,"heroImage":21648,"ctaButton":481,"ctaLink":482},[438],{"data":21634,"content":21635,"nodeType":75},{},[21636,21642],{"data":21637,"content":21638,"nodeType":451},{},[21639],{"data":21640,"marks":21641,"value":450,"nodeType":83},{},[],{"data":21643,"content":21644,"nodeType":88},{},[21645],{"data":21646,"marks":21647,"value":107,"nodeType":83},{},[],{"metadata":21649,"sys":21652,"fields":21657},{"tags":21650,"concepts":21651},[],[],{"space":21653,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21655,"publishedVersion":63,"revision":45,"locale":29},{"sys":21654},{"type":12,"linkType":13,"id":14},{"sys":21656},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21658},{"url":473,"details":21659,"fileName":479,"contentType":480},{"size":475,"image":21660},{"width":477,"height":478},{"sys":21662,"fields":21665},{"id":21663,"createdAt":21664},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":21666,"slug":21667,"articleIntro":21666,"category":21668},"206 - Droit au bail","compte-206-droit-au-bail",[21669],{"metadata":21670,"sys":21673,"fields":21680},{"tags":21671,"concepts":21672},[],[],{"space":21674,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21676,"publishedVersion":429,"revision":63,"contentType":21678,"locale":29},{"sys":21675},{"type":12,"linkType":13,"id":14},{"sys":21677},{"id":21,"type":12,"linkType":22},{"sys":21679},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21681,"metaTitle":439,"metaDescription":440,"mainTitle":21682,"subtitle":458,"heroImage":21697,"ctaButton":481,"ctaLink":482},[438],{"data":21683,"content":21684,"nodeType":75},{},[21685,21691],{"data":21686,"content":21687,"nodeType":451},{},[21688],{"data":21689,"marks":21690,"value":450,"nodeType":83},{},[],{"data":21692,"content":21693,"nodeType":88},{},[21694],{"data":21695,"marks":21696,"value":107,"nodeType":83},{},[],{"metadata":21698,"sys":21701,"fields":21706},{"tags":21699,"concepts":21700},[],[],{"space":21702,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21704,"publishedVersion":63,"revision":45,"locale":29},{"sys":21703},{"type":12,"linkType":13,"id":14},{"sys":21705},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21707},{"url":473,"details":21708,"fileName":479,"contentType":480},{"size":475,"image":21709},{"width":477,"height":478},{"sys":21711,"fields":21714},{"id":21712,"createdAt":21713},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":21715,"slug":21716,"articleIntro":21715,"category":21717},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[21718],{"metadata":21719,"sys":21722,"fields":21729},{"tags":21720,"concepts":21721},[],[],{"space":21723,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21725,"publishedVersion":429,"revision":63,"contentType":21727,"locale":29},{"sys":21724},{"type":12,"linkType":13,"id":14},{"sys":21726},{"id":21,"type":12,"linkType":22},{"sys":21728},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21730,"metaTitle":439,"metaDescription":440,"mainTitle":21731,"subtitle":458,"heroImage":21746,"ctaButton":481,"ctaLink":482},[438],{"data":21732,"content":21733,"nodeType":75},{},[21734,21740],{"data":21735,"content":21736,"nodeType":451},{},[21737],{"data":21738,"marks":21739,"value":450,"nodeType":83},{},[],{"data":21741,"content":21742,"nodeType":88},{},[21743],{"data":21744,"marks":21745,"value":107,"nodeType":83},{},[],{"metadata":21747,"sys":21750,"fields":21755},{"tags":21748,"concepts":21749},[],[],{"space":21751,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21753,"publishedVersion":63,"revision":45,"locale":29},{"sys":21752},{"type":12,"linkType":13,"id":14},{"sys":21754},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21756},{"url":473,"details":21757,"fileName":479,"contentType":480},{"size":475,"image":21758},{"width":477,"height":478},{"sys":21760,"fields":21763},{"id":21761,"createdAt":21762},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":21764,"slug":21765,"articleIntro":-1,"category":21766},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[21767],{"metadata":21768,"sys":21771,"fields":21778},{"tags":21769,"concepts":21770},[],[],{"space":21772,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21774,"publishedVersion":429,"revision":63,"contentType":21776,"locale":29},{"sys":21773},{"type":12,"linkType":13,"id":14},{"sys":21775},{"id":21,"type":12,"linkType":22},{"sys":21777},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21779,"metaTitle":439,"metaDescription":440,"mainTitle":21780,"subtitle":458,"heroImage":21795,"ctaButton":481,"ctaLink":482},[438],{"data":21781,"content":21782,"nodeType":75},{},[21783,21789],{"data":21784,"content":21785,"nodeType":451},{},[21786],{"data":21787,"marks":21788,"value":450,"nodeType":83},{},[],{"data":21790,"content":21791,"nodeType":88},{},[21792],{"data":21793,"marks":21794,"value":107,"nodeType":83},{},[],{"metadata":21796,"sys":21799,"fields":21804},{"tags":21797,"concepts":21798},[],[],{"space":21800,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21802,"publishedVersion":63,"revision":45,"locale":29},{"sys":21801},{"type":12,"linkType":13,"id":14},{"sys":21803},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21805},{"url":473,"details":21806,"fileName":479,"contentType":480},{"size":475,"image":21807},{"width":477,"height":478},{"sys":21809,"fields":21812},{"id":21810,"createdAt":21811},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":21813,"slug":21814,"articleIntro":21815,"category":21816},"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.",[21817],{"metadata":21818,"sys":21821,"fields":21828},{"tags":21819,"concepts":21820},[],[],{"space":21822,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21824,"publishedVersion":429,"revision":63,"contentType":21826,"locale":29},{"sys":21823},{"type":12,"linkType":13,"id":14},{"sys":21825},{"id":21,"type":12,"linkType":22},{"sys":21827},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21829,"metaTitle":439,"metaDescription":440,"mainTitle":21830,"subtitle":458,"heroImage":21845,"ctaButton":481,"ctaLink":482},[438],{"data":21831,"content":21832,"nodeType":75},{},[21833,21839],{"data":21834,"content":21835,"nodeType":451},{},[21836],{"data":21837,"marks":21838,"value":450,"nodeType":83},{},[],{"data":21840,"content":21841,"nodeType":88},{},[21842],{"data":21843,"marks":21844,"value":107,"nodeType":83},{},[],{"metadata":21846,"sys":21849,"fields":21854},{"tags":21847,"concepts":21848},[],[],{"space":21850,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21852,"publishedVersion":63,"revision":45,"locale":29},{"sys":21851},{"type":12,"linkType":13,"id":14},{"sys":21853},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21855},{"url":473,"details":21856,"fileName":479,"contentType":480},{"size":475,"image":21857},{"width":477,"height":478},{"sys":21859,"fields":21862},{"id":21860,"createdAt":21861},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":21863,"slug":21864,"articleIntro":21863,"category":21865},"4551 - Principal","compte-4551-principal",[21866],{"metadata":21867,"sys":21870,"fields":21877},{"tags":21868,"concepts":21869},[],[],{"space":21871,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21873,"publishedVersion":429,"revision":63,"contentType":21875,"locale":29},{"sys":21872},{"type":12,"linkType":13,"id":14},{"sys":21874},{"id":21,"type":12,"linkType":22},{"sys":21876},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21878,"metaTitle":439,"metaDescription":440,"mainTitle":21879,"subtitle":458,"heroImage":21894,"ctaButton":481,"ctaLink":482},[438],{"data":21880,"content":21881,"nodeType":75},{},[21882,21888],{"data":21883,"content":21884,"nodeType":451},{},[21885],{"data":21886,"marks":21887,"value":450,"nodeType":83},{},[],{"data":21889,"content":21890,"nodeType":88},{},[21891],{"data":21892,"marks":21893,"value":107,"nodeType":83},{},[],{"metadata":21895,"sys":21898,"fields":21903},{"tags":21896,"concepts":21897},[],[],{"space":21899,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21901,"publishedVersion":63,"revision":45,"locale":29},{"sys":21900},{"type":12,"linkType":13,"id":14},{"sys":21902},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21904},{"url":473,"details":21905,"fileName":479,"contentType":480},{"size":475,"image":21906},{"width":477,"height":478},{"sys":21908,"fields":21911},{"id":21909,"createdAt":21910},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":21912,"slug":21913,"articleIntro":21912,"category":21914},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[21915],{"metadata":21916,"sys":21919,"fields":21926},{"tags":21917,"concepts":21918},[],[],{"space":21920,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21922,"publishedVersion":429,"revision":63,"contentType":21924,"locale":29},{"sys":21921},{"type":12,"linkType":13,"id":14},{"sys":21923},{"id":21,"type":12,"linkType":22},{"sys":21925},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21927,"metaTitle":439,"metaDescription":440,"mainTitle":21928,"subtitle":458,"heroImage":21943,"ctaButton":481,"ctaLink":482},[438],{"data":21929,"content":21930,"nodeType":75},{},[21931,21937],{"data":21932,"content":21933,"nodeType":451},{},[21934],{"data":21935,"marks":21936,"value":450,"nodeType":83},{},[],{"data":21938,"content":21939,"nodeType":88},{},[21940],{"data":21941,"marks":21942,"value":107,"nodeType":83},{},[],{"metadata":21944,"sys":21947,"fields":21952},{"tags":21945,"concepts":21946},[],[],{"space":21948,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21950,"publishedVersion":63,"revision":45,"locale":29},{"sys":21949},{"type":12,"linkType":13,"id":14},{"sys":21951},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":21953},{"url":473,"details":21954,"fileName":479,"contentType":480},{"size":475,"image":21955},{"width":477,"height":478},{"sys":21957,"fields":21960},{"id":21958,"createdAt":21959},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":21961,"slug":21962,"articleIntro":21961,"category":21963},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[21964],{"metadata":21965,"sys":21968,"fields":21975},{"tags":21966,"concepts":21967},[],[],{"space":21969,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":21971,"publishedVersion":429,"revision":63,"contentType":21973,"locale":29},{"sys":21970},{"type":12,"linkType":13,"id":14},{"sys":21972},{"id":21,"type":12,"linkType":22},{"sys":21974},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":21976,"metaTitle":439,"metaDescription":440,"mainTitle":21977,"subtitle":458,"heroImage":21992,"ctaButton":481,"ctaLink":482},[438],{"data":21978,"content":21979,"nodeType":75},{},[21980,21986],{"data":21981,"content":21982,"nodeType":451},{},[21983],{"data":21984,"marks":21985,"value":450,"nodeType":83},{},[],{"data":21987,"content":21988,"nodeType":88},{},[21989],{"data":21990,"marks":21991,"value":107,"nodeType":83},{},[],{"metadata":21993,"sys":21996,"fields":22001},{"tags":21994,"concepts":21995},[],[],{"space":21997,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":21999,"publishedVersion":63,"revision":45,"locale":29},{"sys":21998},{"type":12,"linkType":13,"id":14},{"sys":22000},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22002},{"url":473,"details":22003,"fileName":479,"contentType":480},{"size":475,"image":22004},{"width":477,"height":478},{"sys":22006,"fields":22009},{"id":22007,"createdAt":22008},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":22010,"slug":22011,"articleIntro":22010,"category":22012},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[22013],{"metadata":22014,"sys":22017,"fields":22024},{"tags":22015,"concepts":22016},[],[],{"space":22018,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22020,"publishedVersion":429,"revision":63,"contentType":22022,"locale":29},{"sys":22019},{"type":12,"linkType":13,"id":14},{"sys":22021},{"id":21,"type":12,"linkType":22},{"sys":22023},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22025,"metaTitle":439,"metaDescription":440,"mainTitle":22026,"subtitle":458,"heroImage":22041,"ctaButton":481,"ctaLink":482},[438],{"data":22027,"content":22028,"nodeType":75},{},[22029,22035],{"data":22030,"content":22031,"nodeType":451},{},[22032],{"data":22033,"marks":22034,"value":450,"nodeType":83},{},[],{"data":22036,"content":22037,"nodeType":88},{},[22038],{"data":22039,"marks":22040,"value":107,"nodeType":83},{},[],{"metadata":22042,"sys":22045,"fields":22050},{"tags":22043,"concepts":22044},[],[],{"space":22046,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22048,"publishedVersion":63,"revision":45,"locale":29},{"sys":22047},{"type":12,"linkType":13,"id":14},{"sys":22049},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22051},{"url":473,"details":22052,"fileName":479,"contentType":480},{"size":475,"image":22053},{"width":477,"height":478},{"sys":22055,"fields":22058},{"id":22056,"createdAt":22057},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":22059,"slug":22060,"articleIntro":22059,"category":22061},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[22062],{"metadata":22063,"sys":22066,"fields":22073},{"tags":22064,"concepts":22065},[],[],{"space":22067,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22069,"publishedVersion":429,"revision":63,"contentType":22071,"locale":29},{"sys":22068},{"type":12,"linkType":13,"id":14},{"sys":22070},{"id":21,"type":12,"linkType":22},{"sys":22072},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22074,"metaTitle":439,"metaDescription":440,"mainTitle":22075,"subtitle":458,"heroImage":22090,"ctaButton":481,"ctaLink":482},[438],{"data":22076,"content":22077,"nodeType":75},{},[22078,22084],{"data":22079,"content":22080,"nodeType":451},{},[22081],{"data":22082,"marks":22083,"value":450,"nodeType":83},{},[],{"data":22085,"content":22086,"nodeType":88},{},[22087],{"data":22088,"marks":22089,"value":107,"nodeType":83},{},[],{"metadata":22091,"sys":22094,"fields":22099},{"tags":22092,"concepts":22093},[],[],{"space":22095,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22097,"publishedVersion":63,"revision":45,"locale":29},{"sys":22096},{"type":12,"linkType":13,"id":14},{"sys":22098},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22100},{"url":473,"details":22101,"fileName":479,"contentType":480},{"size":475,"image":22102},{"width":477,"height":478},{"sys":22104,"fields":22107},{"id":22105,"createdAt":22106},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":22108,"slug":22109,"articleIntro":22108,"category":22110},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[22111],{"metadata":22112,"sys":22115,"fields":22122},{"tags":22113,"concepts":22114},[],[],{"space":22116,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22118,"publishedVersion":429,"revision":63,"contentType":22120,"locale":29},{"sys":22117},{"type":12,"linkType":13,"id":14},{"sys":22119},{"id":21,"type":12,"linkType":22},{"sys":22121},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22123,"metaTitle":439,"metaDescription":440,"mainTitle":22124,"subtitle":458,"heroImage":22139,"ctaButton":481,"ctaLink":482},[438],{"data":22125,"content":22126,"nodeType":75},{},[22127,22133],{"data":22128,"content":22129,"nodeType":451},{},[22130],{"data":22131,"marks":22132,"value":450,"nodeType":83},{},[],{"data":22134,"content":22135,"nodeType":88},{},[22136],{"data":22137,"marks":22138,"value":107,"nodeType":83},{},[],{"metadata":22140,"sys":22143,"fields":22148},{"tags":22141,"concepts":22142},[],[],{"space":22144,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22146,"publishedVersion":63,"revision":45,"locale":29},{"sys":22145},{"type":12,"linkType":13,"id":14},{"sys":22147},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22149},{"url":473,"details":22150,"fileName":479,"contentType":480},{"size":475,"image":22151},{"width":477,"height":478},{"sys":22153,"fields":22156},{"id":22154,"createdAt":22155},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":22157,"slug":22158,"articleIntro":22159,"category":22160},"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",[22161],{"metadata":22162,"sys":22165,"fields":22172},{"tags":22163,"concepts":22164},[],[],{"space":22166,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22168,"publishedVersion":429,"revision":63,"contentType":22170,"locale":29},{"sys":22167},{"type":12,"linkType":13,"id":14},{"sys":22169},{"id":21,"type":12,"linkType":22},{"sys":22171},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22173,"metaTitle":439,"metaDescription":440,"mainTitle":22174,"subtitle":458,"heroImage":22189,"ctaButton":481,"ctaLink":482},[438],{"data":22175,"content":22176,"nodeType":75},{},[22177,22183],{"data":22178,"content":22179,"nodeType":451},{},[22180],{"data":22181,"marks":22182,"value":450,"nodeType":83},{},[],{"data":22184,"content":22185,"nodeType":88},{},[22186],{"data":22187,"marks":22188,"value":107,"nodeType":83},{},[],{"metadata":22190,"sys":22193,"fields":22198},{"tags":22191,"concepts":22192},[],[],{"space":22194,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22196,"publishedVersion":63,"revision":45,"locale":29},{"sys":22195},{"type":12,"linkType":13,"id":14},{"sys":22197},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22199},{"url":473,"details":22200,"fileName":479,"contentType":480},{"size":475,"image":22201},{"width":477,"height":478},{"sys":22203,"fields":22206},{"id":22204,"createdAt":22205},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":22207,"slug":22208,"articleIntro":22207,"category":22209},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[22210],{"metadata":22211,"sys":22214,"fields":22221},{"tags":22212,"concepts":22213},[],[],{"space":22215,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22217,"publishedVersion":429,"revision":63,"contentType":22219,"locale":29},{"sys":22216},{"type":12,"linkType":13,"id":14},{"sys":22218},{"id":21,"type":12,"linkType":22},{"sys":22220},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22222,"metaTitle":439,"metaDescription":440,"mainTitle":22223,"subtitle":458,"heroImage":22238,"ctaButton":481,"ctaLink":482},[438],{"data":22224,"content":22225,"nodeType":75},{},[22226,22232],{"data":22227,"content":22228,"nodeType":451},{},[22229],{"data":22230,"marks":22231,"value":450,"nodeType":83},{},[],{"data":22233,"content":22234,"nodeType":88},{},[22235],{"data":22236,"marks":22237,"value":107,"nodeType":83},{},[],{"metadata":22239,"sys":22242,"fields":22247},{"tags":22240,"concepts":22241},[],[],{"space":22243,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22245,"publishedVersion":63,"revision":45,"locale":29},{"sys":22244},{"type":12,"linkType":13,"id":14},{"sys":22246},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22248},{"url":473,"details":22249,"fileName":479,"contentType":480},{"size":475,"image":22250},{"width":477,"height":478},{"sys":22252,"fields":22255},{"id":22253,"createdAt":22254},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":22256,"slug":22257,"articleIntro":-1,"category":22258},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[22259],{"metadata":22260,"sys":22263,"fields":22270},{"tags":22261,"concepts":22262},[],[],{"space":22264,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22266,"publishedVersion":429,"revision":63,"contentType":22268,"locale":29},{"sys":22265},{"type":12,"linkType":13,"id":14},{"sys":22267},{"id":21,"type":12,"linkType":22},{"sys":22269},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22271,"metaTitle":439,"metaDescription":440,"mainTitle":22272,"subtitle":458,"heroImage":22287,"ctaButton":481,"ctaLink":482},[438],{"data":22273,"content":22274,"nodeType":75},{},[22275,22281],{"data":22276,"content":22277,"nodeType":451},{},[22278],{"data":22279,"marks":22280,"value":450,"nodeType":83},{},[],{"data":22282,"content":22283,"nodeType":88},{},[22284],{"data":22285,"marks":22286,"value":107,"nodeType":83},{},[],{"metadata":22288,"sys":22291,"fields":22296},{"tags":22289,"concepts":22290},[],[],{"space":22292,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22294,"publishedVersion":63,"revision":45,"locale":29},{"sys":22293},{"type":12,"linkType":13,"id":14},{"sys":22295},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22297},{"url":473,"details":22298,"fileName":479,"contentType":480},{"size":475,"image":22299},{"width":477,"height":478},{"sys":22301,"fields":22304},{"id":22302,"createdAt":22303},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":22305,"slug":22306,"articleIntro":22307,"category":22308},"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.",[22309],{"metadata":22310,"sys":22313,"fields":22320},{"tags":22311,"concepts":22312},[],[],{"space":22314,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22316,"publishedVersion":429,"revision":63,"contentType":22318,"locale":29},{"sys":22315},{"type":12,"linkType":13,"id":14},{"sys":22317},{"id":21,"type":12,"linkType":22},{"sys":22319},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22321,"metaTitle":439,"metaDescription":440,"mainTitle":22322,"subtitle":458,"heroImage":22337,"ctaButton":481,"ctaLink":482},[438],{"data":22323,"content":22324,"nodeType":75},{},[22325,22331],{"data":22326,"content":22327,"nodeType":451},{},[22328],{"data":22329,"marks":22330,"value":450,"nodeType":83},{},[],{"data":22332,"content":22333,"nodeType":88},{},[22334],{"data":22335,"marks":22336,"value":107,"nodeType":83},{},[],{"metadata":22338,"sys":22341,"fields":22346},{"tags":22339,"concepts":22340},[],[],{"space":22342,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22344,"publishedVersion":63,"revision":45,"locale":29},{"sys":22343},{"type":12,"linkType":13,"id":14},{"sys":22345},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22347},{"url":473,"details":22348,"fileName":479,"contentType":480},{"size":475,"image":22349},{"width":477,"height":478},{"sys":22351,"fields":22354},{"id":22352,"createdAt":22353},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":22355,"slug":22356,"articleIntro":22355,"category":22357},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[22358],{"metadata":22359,"sys":22362,"fields":22369},{"tags":22360,"concepts":22361},[],[],{"space":22363,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22365,"publishedVersion":429,"revision":63,"contentType":22367,"locale":29},{"sys":22364},{"type":12,"linkType":13,"id":14},{"sys":22366},{"id":21,"type":12,"linkType":22},{"sys":22368},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22370,"metaTitle":439,"metaDescription":440,"mainTitle":22371,"subtitle":458,"heroImage":22386,"ctaButton":481,"ctaLink":482},[438],{"data":22372,"content":22373,"nodeType":75},{},[22374,22380],{"data":22375,"content":22376,"nodeType":451},{},[22377],{"data":22378,"marks":22379,"value":450,"nodeType":83},{},[],{"data":22381,"content":22382,"nodeType":88},{},[22383],{"data":22384,"marks":22385,"value":107,"nodeType":83},{},[],{"metadata":22387,"sys":22390,"fields":22395},{"tags":22388,"concepts":22389},[],[],{"space":22391,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22393,"publishedVersion":63,"revision":45,"locale":29},{"sys":22392},{"type":12,"linkType":13,"id":14},{"sys":22394},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22396},{"url":473,"details":22397,"fileName":479,"contentType":480},{"size":475,"image":22398},{"width":477,"height":478},{"sys":22400,"fields":22403},{"id":22401,"createdAt":22402},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":22404,"slug":22405,"articleIntro":-1,"category":22406},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[22407],{"metadata":22408,"sys":22411,"fields":22418},{"tags":22409,"concepts":22410},[],[],{"space":22412,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22414,"publishedVersion":429,"revision":63,"contentType":22416,"locale":29},{"sys":22413},{"type":12,"linkType":13,"id":14},{"sys":22415},{"id":21,"type":12,"linkType":22},{"sys":22417},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22419,"metaTitle":439,"metaDescription":440,"mainTitle":22420,"subtitle":458,"heroImage":22435,"ctaButton":481,"ctaLink":482},[438],{"data":22421,"content":22422,"nodeType":75},{},[22423,22429],{"data":22424,"content":22425,"nodeType":451},{},[22426],{"data":22427,"marks":22428,"value":450,"nodeType":83},{},[],{"data":22430,"content":22431,"nodeType":88},{},[22432],{"data":22433,"marks":22434,"value":107,"nodeType":83},{},[],{"metadata":22436,"sys":22439,"fields":22444},{"tags":22437,"concepts":22438},[],[],{"space":22440,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22442,"publishedVersion":63,"revision":45,"locale":29},{"sys":22441},{"type":12,"linkType":13,"id":14},{"sys":22443},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22445},{"url":473,"details":22446,"fileName":479,"contentType":480},{"size":475,"image":22447},{"width":477,"height":478},{"sys":22449,"fields":22452},{"id":22450,"createdAt":22451},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":22453,"slug":22454,"articleIntro":22453,"category":22455},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[22456],{"metadata":22457,"sys":22460,"fields":22467},{"tags":22458,"concepts":22459},[],[],{"space":22461,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22463,"publishedVersion":429,"revision":63,"contentType":22465,"locale":29},{"sys":22462},{"type":12,"linkType":13,"id":14},{"sys":22464},{"id":21,"type":12,"linkType":22},{"sys":22466},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22468,"metaTitle":439,"metaDescription":440,"mainTitle":22469,"subtitle":458,"heroImage":22484,"ctaButton":481,"ctaLink":482},[438],{"data":22470,"content":22471,"nodeType":75},{},[22472,22478],{"data":22473,"content":22474,"nodeType":451},{},[22475],{"data":22476,"marks":22477,"value":450,"nodeType":83},{},[],{"data":22479,"content":22480,"nodeType":88},{},[22481],{"data":22482,"marks":22483,"value":107,"nodeType":83},{},[],{"metadata":22485,"sys":22488,"fields":22493},{"tags":22486,"concepts":22487},[],[],{"space":22489,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22491,"publishedVersion":63,"revision":45,"locale":29},{"sys":22490},{"type":12,"linkType":13,"id":14},{"sys":22492},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22494},{"url":473,"details":22495,"fileName":479,"contentType":480},{"size":475,"image":22496},{"width":477,"height":478},{"sys":22498,"fields":22501},{"id":22499,"createdAt":22500},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":22502,"slug":22503,"articleIntro":-1,"category":22504},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[22505],{"metadata":22506,"sys":22509,"fields":22516},{"tags":22507,"concepts":22508},[],[],{"space":22510,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22512,"publishedVersion":429,"revision":63,"contentType":22514,"locale":29},{"sys":22511},{"type":12,"linkType":13,"id":14},{"sys":22513},{"id":21,"type":12,"linkType":22},{"sys":22515},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22517,"metaTitle":439,"metaDescription":440,"mainTitle":22518,"subtitle":458,"heroImage":22533,"ctaButton":481,"ctaLink":482},[438],{"data":22519,"content":22520,"nodeType":75},{},[22521,22527],{"data":22522,"content":22523,"nodeType":451},{},[22524],{"data":22525,"marks":22526,"value":450,"nodeType":83},{},[],{"data":22528,"content":22529,"nodeType":88},{},[22530],{"data":22531,"marks":22532,"value":107,"nodeType":83},{},[],{"metadata":22534,"sys":22537,"fields":22542},{"tags":22535,"concepts":22536},[],[],{"space":22538,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22540,"publishedVersion":63,"revision":45,"locale":29},{"sys":22539},{"type":12,"linkType":13,"id":14},{"sys":22541},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22543},{"url":473,"details":22544,"fileName":479,"contentType":480},{"size":475,"image":22545},{"width":477,"height":478},{"sys":22547,"fields":22550},{"id":22548,"createdAt":22549},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":22551,"slug":22552,"articleIntro":22551,"category":22553},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[22554],{"metadata":22555,"sys":22558,"fields":22565},{"tags":22556,"concepts":22557},[],[],{"space":22559,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22561,"publishedVersion":429,"revision":63,"contentType":22563,"locale":29},{"sys":22560},{"type":12,"linkType":13,"id":14},{"sys":22562},{"id":21,"type":12,"linkType":22},{"sys":22564},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22566,"metaTitle":439,"metaDescription":440,"mainTitle":22567,"subtitle":458,"heroImage":22582,"ctaButton":481,"ctaLink":482},[438],{"data":22568,"content":22569,"nodeType":75},{},[22570,22576],{"data":22571,"content":22572,"nodeType":451},{},[22573],{"data":22574,"marks":22575,"value":450,"nodeType":83},{},[],{"data":22577,"content":22578,"nodeType":88},{},[22579],{"data":22580,"marks":22581,"value":107,"nodeType":83},{},[],{"metadata":22583,"sys":22586,"fields":22591},{"tags":22584,"concepts":22585},[],[],{"space":22587,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22589,"publishedVersion":63,"revision":45,"locale":29},{"sys":22588},{"type":12,"linkType":13,"id":14},{"sys":22590},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22592},{"url":473,"details":22593,"fileName":479,"contentType":480},{"size":475,"image":22594},{"width":477,"height":478},{"sys":22596,"fields":22599},{"id":22597,"createdAt":22598},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":22600,"slug":22601,"articleIntro":22600,"category":22602},"6232 - Echantillons","compte-6232-echantillons",[22603],{"metadata":22604,"sys":22607,"fields":22614},{"tags":22605,"concepts":22606},[],[],{"space":22608,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22610,"publishedVersion":429,"revision":63,"contentType":22612,"locale":29},{"sys":22609},{"type":12,"linkType":13,"id":14},{"sys":22611},{"id":21,"type":12,"linkType":22},{"sys":22613},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22615,"metaTitle":439,"metaDescription":440,"mainTitle":22616,"subtitle":458,"heroImage":22631,"ctaButton":481,"ctaLink":482},[438],{"data":22617,"content":22618,"nodeType":75},{},[22619,22625],{"data":22620,"content":22621,"nodeType":451},{},[22622],{"data":22623,"marks":22624,"value":450,"nodeType":83},{},[],{"data":22626,"content":22627,"nodeType":88},{},[22628],{"data":22629,"marks":22630,"value":107,"nodeType":83},{},[],{"metadata":22632,"sys":22635,"fields":22640},{"tags":22633,"concepts":22634},[],[],{"space":22636,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22638,"publishedVersion":63,"revision":45,"locale":29},{"sys":22637},{"type":12,"linkType":13,"id":14},{"sys":22639},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22641},{"url":473,"details":22642,"fileName":479,"contentType":480},{"size":475,"image":22643},{"width":477,"height":478},{"sys":22645,"fields":22648},{"id":22646,"createdAt":22647},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":22649,"slug":22650,"articleIntro":22649,"category":22651},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[22652],{"metadata":22653,"sys":22656,"fields":22663},{"tags":22654,"concepts":22655},[],[],{"space":22657,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22659,"publishedVersion":429,"revision":63,"contentType":22661,"locale":29},{"sys":22658},{"type":12,"linkType":13,"id":14},{"sys":22660},{"id":21,"type":12,"linkType":22},{"sys":22662},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22664,"metaTitle":439,"metaDescription":440,"mainTitle":22665,"subtitle":458,"heroImage":22680,"ctaButton":481,"ctaLink":482},[438],{"data":22666,"content":22667,"nodeType":75},{},[22668,22674],{"data":22669,"content":22670,"nodeType":451},{},[22671],{"data":22672,"marks":22673,"value":450,"nodeType":83},{},[],{"data":22675,"content":22676,"nodeType":88},{},[22677],{"data":22678,"marks":22679,"value":107,"nodeType":83},{},[],{"metadata":22681,"sys":22684,"fields":22689},{"tags":22682,"concepts":22683},[],[],{"space":22685,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22687,"publishedVersion":63,"revision":45,"locale":29},{"sys":22686},{"type":12,"linkType":13,"id":14},{"sys":22688},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22690},{"url":473,"details":22691,"fileName":479,"contentType":480},{"size":475,"image":22692},{"width":477,"height":478},{"sys":22694,"fields":22697},{"id":22695,"createdAt":22696},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":22698,"slug":22699,"articleIntro":22698,"category":22700},"2748 - Autres prêts","compte-2748-autres-prets",[22701],{"metadata":22702,"sys":22705,"fields":22712},{"tags":22703,"concepts":22704},[],[],{"space":22706,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22708,"publishedVersion":429,"revision":63,"contentType":22710,"locale":29},{"sys":22707},{"type":12,"linkType":13,"id":14},{"sys":22709},{"id":21,"type":12,"linkType":22},{"sys":22711},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22713,"metaTitle":439,"metaDescription":440,"mainTitle":22714,"subtitle":458,"heroImage":22729,"ctaButton":481,"ctaLink":482},[438],{"data":22715,"content":22716,"nodeType":75},{},[22717,22723],{"data":22718,"content":22719,"nodeType":451},{},[22720],{"data":22721,"marks":22722,"value":450,"nodeType":83},{},[],{"data":22724,"content":22725,"nodeType":88},{},[22726],{"data":22727,"marks":22728,"value":107,"nodeType":83},{},[],{"metadata":22730,"sys":22733,"fields":22738},{"tags":22731,"concepts":22732},[],[],{"space":22734,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22736,"publishedVersion":63,"revision":45,"locale":29},{"sys":22735},{"type":12,"linkType":13,"id":14},{"sys":22737},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22739},{"url":473,"details":22740,"fileName":479,"contentType":480},{"size":475,"image":22741},{"width":477,"height":478},{"sys":22743,"fields":22746},{"id":22744,"createdAt":22745},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":22747,"slug":22748,"articleIntro":-1,"category":22749},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[22750],{"metadata":22751,"sys":22754,"fields":22761},{"tags":22752,"concepts":22753},[],[],{"space":22755,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22757,"publishedVersion":429,"revision":63,"contentType":22759,"locale":29},{"sys":22756},{"type":12,"linkType":13,"id":14},{"sys":22758},{"id":21,"type":12,"linkType":22},{"sys":22760},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22762,"metaTitle":439,"metaDescription":440,"mainTitle":22763,"subtitle":458,"heroImage":22778,"ctaButton":481,"ctaLink":482},[438],{"data":22764,"content":22765,"nodeType":75},{},[22766,22772],{"data":22767,"content":22768,"nodeType":451},{},[22769],{"data":22770,"marks":22771,"value":450,"nodeType":83},{},[],{"data":22773,"content":22774,"nodeType":88},{},[22775],{"data":22776,"marks":22777,"value":107,"nodeType":83},{},[],{"metadata":22779,"sys":22782,"fields":22787},{"tags":22780,"concepts":22781},[],[],{"space":22783,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22785,"publishedVersion":63,"revision":45,"locale":29},{"sys":22784},{"type":12,"linkType":13,"id":14},{"sys":22786},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22788},{"url":473,"details":22789,"fileName":479,"contentType":480},{"size":475,"image":22790},{"width":477,"height":478},{"sys":22792,"fields":22794},{"id":22793,"createdAt":21910},"2TO1W2hucSJxWox9xj2EhW",{"title":22795,"slug":22796,"articleIntro":22795,"category":22797},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[22798],{"metadata":22799,"sys":22802,"fields":22809},{"tags":22800,"concepts":22801},[],[],{"space":22803,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22805,"publishedVersion":429,"revision":63,"contentType":22807,"locale":29},{"sys":22804},{"type":12,"linkType":13,"id":14},{"sys":22806},{"id":21,"type":12,"linkType":22},{"sys":22808},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22810,"metaTitle":439,"metaDescription":440,"mainTitle":22811,"subtitle":458,"heroImage":22826,"ctaButton":481,"ctaLink":482},[438],{"data":22812,"content":22813,"nodeType":75},{},[22814,22820],{"data":22815,"content":22816,"nodeType":451},{},[22817],{"data":22818,"marks":22819,"value":450,"nodeType":83},{},[],{"data":22821,"content":22822,"nodeType":88},{},[22823],{"data":22824,"marks":22825,"value":107,"nodeType":83},{},[],{"metadata":22827,"sys":22830,"fields":22835},{"tags":22828,"concepts":22829},[],[],{"space":22831,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22833,"publishedVersion":63,"revision":45,"locale":29},{"sys":22832},{"type":12,"linkType":13,"id":14},{"sys":22834},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22836},{"url":473,"details":22837,"fileName":479,"contentType":480},{"size":475,"image":22838},{"width":477,"height":478},{"sys":22840,"fields":22843},{"id":22841,"createdAt":22842},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":22844,"slug":22845,"articleIntro":22844,"category":22846},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[22847],{"metadata":22848,"sys":22851,"fields":22858},{"tags":22849,"concepts":22850},[],[],{"space":22852,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22854,"publishedVersion":429,"revision":63,"contentType":22856,"locale":29},{"sys":22853},{"type":12,"linkType":13,"id":14},{"sys":22855},{"id":21,"type":12,"linkType":22},{"sys":22857},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22859,"metaTitle":439,"metaDescription":440,"mainTitle":22860,"subtitle":458,"heroImage":22875,"ctaButton":481,"ctaLink":482},[438],{"data":22861,"content":22862,"nodeType":75},{},[22863,22869],{"data":22864,"content":22865,"nodeType":451},{},[22866],{"data":22867,"marks":22868,"value":450,"nodeType":83},{},[],{"data":22870,"content":22871,"nodeType":88},{},[22872],{"data":22873,"marks":22874,"value":107,"nodeType":83},{},[],{"metadata":22876,"sys":22879,"fields":22884},{"tags":22877,"concepts":22878},[],[],{"space":22880,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22882,"publishedVersion":63,"revision":45,"locale":29},{"sys":22881},{"type":12,"linkType":13,"id":14},{"sys":22883},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22885},{"url":473,"details":22886,"fileName":479,"contentType":480},{"size":475,"image":22887},{"width":477,"height":478},{"sys":22889,"fields":22892},{"id":22890,"createdAt":22891},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":22893,"slug":22894,"articleIntro":22893,"category":22895},"Compte 6156 - Maintenance","compte-6156-maintenance",[22896],{"metadata":22897,"sys":22900,"fields":22907},{"tags":22898,"concepts":22899},[],[],{"space":22901,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22903,"publishedVersion":429,"revision":63,"contentType":22905,"locale":29},{"sys":22902},{"type":12,"linkType":13,"id":14},{"sys":22904},{"id":21,"type":12,"linkType":22},{"sys":22906},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22908,"metaTitle":439,"metaDescription":440,"mainTitle":22909,"subtitle":458,"heroImage":22924,"ctaButton":481,"ctaLink":482},[438],{"data":22910,"content":22911,"nodeType":75},{},[22912,22918],{"data":22913,"content":22914,"nodeType":451},{},[22915],{"data":22916,"marks":22917,"value":450,"nodeType":83},{},[],{"data":22919,"content":22920,"nodeType":88},{},[22921],{"data":22922,"marks":22923,"value":107,"nodeType":83},{},[],{"metadata":22925,"sys":22928,"fields":22933},{"tags":22926,"concepts":22927},[],[],{"space":22929,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22931,"publishedVersion":63,"revision":45,"locale":29},{"sys":22930},{"type":12,"linkType":13,"id":14},{"sys":22932},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22934},{"url":473,"details":22935,"fileName":479,"contentType":480},{"size":475,"image":22936},{"width":477,"height":478},{"sys":22938,"fields":22941},{"id":22939,"createdAt":22940},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":22942,"slug":22943,"articleIntro":22942,"category":22944},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[22945],{"metadata":22946,"sys":22949,"fields":22956},{"tags":22947,"concepts":22948},[],[],{"space":22950,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":22952,"publishedVersion":429,"revision":63,"contentType":22954,"locale":29},{"sys":22951},{"type":12,"linkType":13,"id":14},{"sys":22953},{"id":21,"type":12,"linkType":22},{"sys":22955},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":22957,"metaTitle":439,"metaDescription":440,"mainTitle":22958,"subtitle":458,"heroImage":22973,"ctaButton":481,"ctaLink":482},[438],{"data":22959,"content":22960,"nodeType":75},{},[22961,22967],{"data":22962,"content":22963,"nodeType":451},{},[22964],{"data":22965,"marks":22966,"value":450,"nodeType":83},{},[],{"data":22968,"content":22969,"nodeType":88},{},[22970],{"data":22971,"marks":22972,"value":107,"nodeType":83},{},[],{"metadata":22974,"sys":22977,"fields":22982},{"tags":22975,"concepts":22976},[],[],{"space":22978,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":22980,"publishedVersion":63,"revision":45,"locale":29},{"sys":22979},{"type":12,"linkType":13,"id":14},{"sys":22981},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":22983},{"url":473,"details":22984,"fileName":479,"contentType":480},{"size":475,"image":22985},{"width":477,"height":478},{"sys":22987,"fields":22990},{"id":22988,"createdAt":22989},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":22991,"slug":22992,"articleIntro":22991,"category":22993},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[22994],{"metadata":22995,"sys":22998,"fields":23005},{"tags":22996,"concepts":22997},[],[],{"space":22999,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23001,"publishedVersion":429,"revision":63,"contentType":23003,"locale":29},{"sys":23000},{"type":12,"linkType":13,"id":14},{"sys":23002},{"id":21,"type":12,"linkType":22},{"sys":23004},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23006,"metaTitle":439,"metaDescription":440,"mainTitle":23007,"subtitle":458,"heroImage":23022,"ctaButton":481,"ctaLink":482},[438],{"data":23008,"content":23009,"nodeType":75},{},[23010,23016],{"data":23011,"content":23012,"nodeType":451},{},[23013],{"data":23014,"marks":23015,"value":450,"nodeType":83},{},[],{"data":23017,"content":23018,"nodeType":88},{},[23019],{"data":23020,"marks":23021,"value":107,"nodeType":83},{},[],{"metadata":23023,"sys":23026,"fields":23031},{"tags":23024,"concepts":23025},[],[],{"space":23027,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23029,"publishedVersion":63,"revision":45,"locale":29},{"sys":23028},{"type":12,"linkType":13,"id":14},{"sys":23030},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23032},{"url":473,"details":23033,"fileName":479,"contentType":480},{"size":475,"image":23034},{"width":477,"height":478},{"sys":23036,"fields":23039},{"id":23037,"createdAt":23038},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":23040,"slug":23041,"articleIntro":23040,"category":23042},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[23043],{"metadata":23044,"sys":23047,"fields":23054},{"tags":23045,"concepts":23046},[],[],{"space":23048,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23050,"publishedVersion":429,"revision":63,"contentType":23052,"locale":29},{"sys":23049},{"type":12,"linkType":13,"id":14},{"sys":23051},{"id":21,"type":12,"linkType":22},{"sys":23053},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23055,"metaTitle":439,"metaDescription":440,"mainTitle":23056,"subtitle":458,"heroImage":23071,"ctaButton":481,"ctaLink":482},[438],{"data":23057,"content":23058,"nodeType":75},{},[23059,23065],{"data":23060,"content":23061,"nodeType":451},{},[23062],{"data":23063,"marks":23064,"value":450,"nodeType":83},{},[],{"data":23066,"content":23067,"nodeType":88},{},[23068],{"data":23069,"marks":23070,"value":107,"nodeType":83},{},[],{"metadata":23072,"sys":23075,"fields":23080},{"tags":23073,"concepts":23074},[],[],{"space":23076,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23078,"publishedVersion":63,"revision":45,"locale":29},{"sys":23077},{"type":12,"linkType":13,"id":14},{"sys":23079},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23081},{"url":473,"details":23082,"fileName":479,"contentType":480},{"size":475,"image":23083},{"width":477,"height":478},{"sys":23085,"fields":23088},{"id":23086,"createdAt":23087},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":23089,"slug":23090,"articleIntro":-1,"category":23091},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[23092],{"metadata":23093,"sys":23096,"fields":23103},{"tags":23094,"concepts":23095},[],[],{"space":23097,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23099,"publishedVersion":429,"revision":63,"contentType":23101,"locale":29},{"sys":23098},{"type":12,"linkType":13,"id":14},{"sys":23100},{"id":21,"type":12,"linkType":22},{"sys":23102},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23104,"metaTitle":439,"metaDescription":440,"mainTitle":23105,"subtitle":458,"heroImage":23120,"ctaButton":481,"ctaLink":482},[438],{"data":23106,"content":23107,"nodeType":75},{},[23108,23114],{"data":23109,"content":23110,"nodeType":451},{},[23111],{"data":23112,"marks":23113,"value":450,"nodeType":83},{},[],{"data":23115,"content":23116,"nodeType":88},{},[23117],{"data":23118,"marks":23119,"value":107,"nodeType":83},{},[],{"metadata":23121,"sys":23124,"fields":23129},{"tags":23122,"concepts":23123},[],[],{"space":23125,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23127,"publishedVersion":63,"revision":45,"locale":29},{"sys":23126},{"type":12,"linkType":13,"id":14},{"sys":23128},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23130},{"url":473,"details":23131,"fileName":479,"contentType":480},{"size":475,"image":23132},{"width":477,"height":478},{"sys":23134,"fields":23137},{"id":23135,"createdAt":23136},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":23138,"slug":23139,"articleIntro":-1,"category":23140},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[23141],{"metadata":23142,"sys":23145,"fields":23152},{"tags":23143,"concepts":23144},[],[],{"space":23146,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23148,"publishedVersion":429,"revision":63,"contentType":23150,"locale":29},{"sys":23147},{"type":12,"linkType":13,"id":14},{"sys":23149},{"id":21,"type":12,"linkType":22},{"sys":23151},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23153,"metaTitle":439,"metaDescription":440,"mainTitle":23154,"subtitle":458,"heroImage":23169,"ctaButton":481,"ctaLink":482},[438],{"data":23155,"content":23156,"nodeType":75},{},[23157,23163],{"data":23158,"content":23159,"nodeType":451},{},[23160],{"data":23161,"marks":23162,"value":450,"nodeType":83},{},[],{"data":23164,"content":23165,"nodeType":88},{},[23166],{"data":23167,"marks":23168,"value":107,"nodeType":83},{},[],{"metadata":23170,"sys":23173,"fields":23178},{"tags":23171,"concepts":23172},[],[],{"space":23174,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23176,"publishedVersion":63,"revision":45,"locale":29},{"sys":23175},{"type":12,"linkType":13,"id":14},{"sys":23177},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23179},{"url":473,"details":23180,"fileName":479,"contentType":480},{"size":475,"image":23181},{"width":477,"height":478},{"sys":23183,"fields":23186},{"id":23184,"createdAt":23185},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":23187,"slug":23188,"articleIntro":-1,"category":23189},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[23190],{"metadata":23191,"sys":23194,"fields":23201},{"tags":23192,"concepts":23193},[],[],{"space":23195,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23197,"publishedVersion":429,"revision":63,"contentType":23199,"locale":29},{"sys":23196},{"type":12,"linkType":13,"id":14},{"sys":23198},{"id":21,"type":12,"linkType":22},{"sys":23200},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23202,"metaTitle":439,"metaDescription":440,"mainTitle":23203,"subtitle":458,"heroImage":23218,"ctaButton":481,"ctaLink":482},[438],{"data":23204,"content":23205,"nodeType":75},{},[23206,23212],{"data":23207,"content":23208,"nodeType":451},{},[23209],{"data":23210,"marks":23211,"value":450,"nodeType":83},{},[],{"data":23213,"content":23214,"nodeType":88},{},[23215],{"data":23216,"marks":23217,"value":107,"nodeType":83},{},[],{"metadata":23219,"sys":23222,"fields":23227},{"tags":23220,"concepts":23221},[],[],{"space":23223,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23225,"publishedVersion":63,"revision":45,"locale":29},{"sys":23224},{"type":12,"linkType":13,"id":14},{"sys":23226},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23228},{"url":473,"details":23229,"fileName":479,"contentType":480},{"size":475,"image":23230},{"width":477,"height":478},{"sys":23232,"fields":23235},{"id":23233,"createdAt":23234},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":23236,"slug":23237,"articleIntro":23236,"category":23238},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[23239],{"metadata":23240,"sys":23243,"fields":23250},{"tags":23241,"concepts":23242},[],[],{"space":23244,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23246,"publishedVersion":429,"revision":63,"contentType":23248,"locale":29},{"sys":23245},{"type":12,"linkType":13,"id":14},{"sys":23247},{"id":21,"type":12,"linkType":22},{"sys":23249},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23251,"metaTitle":439,"metaDescription":440,"mainTitle":23252,"subtitle":458,"heroImage":23267,"ctaButton":481,"ctaLink":482},[438],{"data":23253,"content":23254,"nodeType":75},{},[23255,23261],{"data":23256,"content":23257,"nodeType":451},{},[23258],{"data":23259,"marks":23260,"value":450,"nodeType":83},{},[],{"data":23262,"content":23263,"nodeType":88},{},[23264],{"data":23265,"marks":23266,"value":107,"nodeType":83},{},[],{"metadata":23268,"sys":23271,"fields":23276},{"tags":23269,"concepts":23270},[],[],{"space":23272,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23274,"publishedVersion":63,"revision":45,"locale":29},{"sys":23273},{"type":12,"linkType":13,"id":14},{"sys":23275},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23277},{"url":473,"details":23278,"fileName":479,"contentType":480},{"size":475,"image":23279},{"width":477,"height":478},{"sys":23281,"fields":23284},{"id":23282,"createdAt":23283},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":23285,"slug":23286,"articleIntro":23285,"category":23287},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[23288],{"metadata":23289,"sys":23292,"fields":23299},{"tags":23290,"concepts":23291},[],[],{"space":23293,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23295,"publishedVersion":429,"revision":63,"contentType":23297,"locale":29},{"sys":23294},{"type":12,"linkType":13,"id":14},{"sys":23296},{"id":21,"type":12,"linkType":22},{"sys":23298},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23300,"metaTitle":439,"metaDescription":440,"mainTitle":23301,"subtitle":458,"heroImage":23316,"ctaButton":481,"ctaLink":482},[438],{"data":23302,"content":23303,"nodeType":75},{},[23304,23310],{"data":23305,"content":23306,"nodeType":451},{},[23307],{"data":23308,"marks":23309,"value":450,"nodeType":83},{},[],{"data":23311,"content":23312,"nodeType":88},{},[23313],{"data":23314,"marks":23315,"value":107,"nodeType":83},{},[],{"metadata":23317,"sys":23320,"fields":23325},{"tags":23318,"concepts":23319},[],[],{"space":23321,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23323,"publishedVersion":63,"revision":45,"locale":29},{"sys":23322},{"type":12,"linkType":13,"id":14},{"sys":23324},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23326},{"url":473,"details":23327,"fileName":479,"contentType":480},{"size":475,"image":23328},{"width":477,"height":478},{"sys":23330,"fields":23333},{"id":23331,"createdAt":23332},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":23334,"slug":23335,"articleIntro":23334,"category":23336},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[23337],{"metadata":23338,"sys":23341,"fields":23348},{"tags":23339,"concepts":23340},[],[],{"space":23342,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23344,"publishedVersion":429,"revision":63,"contentType":23346,"locale":29},{"sys":23343},{"type":12,"linkType":13,"id":14},{"sys":23345},{"id":21,"type":12,"linkType":22},{"sys":23347},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23349,"metaTitle":439,"metaDescription":440,"mainTitle":23350,"subtitle":458,"heroImage":23365,"ctaButton":481,"ctaLink":482},[438],{"data":23351,"content":23352,"nodeType":75},{},[23353,23359],{"data":23354,"content":23355,"nodeType":451},{},[23356],{"data":23357,"marks":23358,"value":450,"nodeType":83},{},[],{"data":23360,"content":23361,"nodeType":88},{},[23362],{"data":23363,"marks":23364,"value":107,"nodeType":83},{},[],{"metadata":23366,"sys":23369,"fields":23374},{"tags":23367,"concepts":23368},[],[],{"space":23370,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23372,"publishedVersion":63,"revision":45,"locale":29},{"sys":23371},{"type":12,"linkType":13,"id":14},{"sys":23373},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23375},{"url":473,"details":23376,"fileName":479,"contentType":480},{"size":475,"image":23377},{"width":477,"height":478},{"sys":23379,"fields":23382},{"id":23380,"createdAt":23381},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":23383,"slug":23384,"articleIntro":23383,"category":23385},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[23386],{"metadata":23387,"sys":23390,"fields":23397},{"tags":23388,"concepts":23389},[],[],{"space":23391,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23393,"publishedVersion":429,"revision":63,"contentType":23395,"locale":29},{"sys":23392},{"type":12,"linkType":13,"id":14},{"sys":23394},{"id":21,"type":12,"linkType":22},{"sys":23396},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23398,"metaTitle":439,"metaDescription":440,"mainTitle":23399,"subtitle":458,"heroImage":23414,"ctaButton":481,"ctaLink":482},[438],{"data":23400,"content":23401,"nodeType":75},{},[23402,23408],{"data":23403,"content":23404,"nodeType":451},{},[23405],{"data":23406,"marks":23407,"value":450,"nodeType":83},{},[],{"data":23409,"content":23410,"nodeType":88},{},[23411],{"data":23412,"marks":23413,"value":107,"nodeType":83},{},[],{"metadata":23415,"sys":23418,"fields":23423},{"tags":23416,"concepts":23417},[],[],{"space":23419,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23421,"publishedVersion":63,"revision":45,"locale":29},{"sys":23420},{"type":12,"linkType":13,"id":14},{"sys":23422},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23424},{"url":473,"details":23425,"fileName":479,"contentType":480},{"size":475,"image":23426},{"width":477,"height":478},{"sys":23428,"fields":23431},{"id":23429,"createdAt":23430},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":23432,"slug":23433,"articleIntro":23432,"category":23434},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[23435],{"metadata":23436,"sys":23439,"fields":23446},{"tags":23437,"concepts":23438},[],[],{"space":23440,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23442,"publishedVersion":429,"revision":63,"contentType":23444,"locale":29},{"sys":23441},{"type":12,"linkType":13,"id":14},{"sys":23443},{"id":21,"type":12,"linkType":22},{"sys":23445},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23447,"metaTitle":439,"metaDescription":440,"mainTitle":23448,"subtitle":458,"heroImage":23463,"ctaButton":481,"ctaLink":482},[438],{"data":23449,"content":23450,"nodeType":75},{},[23451,23457],{"data":23452,"content":23453,"nodeType":451},{},[23454],{"data":23455,"marks":23456,"value":450,"nodeType":83},{},[],{"data":23458,"content":23459,"nodeType":88},{},[23460],{"data":23461,"marks":23462,"value":107,"nodeType":83},{},[],{"metadata":23464,"sys":23467,"fields":23472},{"tags":23465,"concepts":23466},[],[],{"space":23468,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23470,"publishedVersion":63,"revision":45,"locale":29},{"sys":23469},{"type":12,"linkType":13,"id":14},{"sys":23471},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23473},{"url":473,"details":23474,"fileName":479,"contentType":480},{"size":475,"image":23475},{"width":477,"height":478},{"sys":23477,"fields":23480},{"id":23478,"createdAt":23479},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":23481,"slug":23482,"articleIntro":-1,"category":23483},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[23484],{"metadata":23485,"sys":23488,"fields":23495},{"tags":23486,"concepts":23487},[],[],{"space":23489,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23491,"publishedVersion":429,"revision":63,"contentType":23493,"locale":29},{"sys":23490},{"type":12,"linkType":13,"id":14},{"sys":23492},{"id":21,"type":12,"linkType":22},{"sys":23494},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23496,"metaTitle":439,"metaDescription":440,"mainTitle":23497,"subtitle":458,"heroImage":23512,"ctaButton":481,"ctaLink":482},[438],{"data":23498,"content":23499,"nodeType":75},{},[23500,23506],{"data":23501,"content":23502,"nodeType":451},{},[23503],{"data":23504,"marks":23505,"value":450,"nodeType":83},{},[],{"data":23507,"content":23508,"nodeType":88},{},[23509],{"data":23510,"marks":23511,"value":107,"nodeType":83},{},[],{"metadata":23513,"sys":23516,"fields":23521},{"tags":23514,"concepts":23515},[],[],{"space":23517,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23519,"publishedVersion":63,"revision":45,"locale":29},{"sys":23518},{"type":12,"linkType":13,"id":14},{"sys":23520},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23522},{"url":473,"details":23523,"fileName":479,"contentType":480},{"size":475,"image":23524},{"width":477,"height":478},{"sys":23526,"fields":23529},{"id":23527,"createdAt":23528},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":23530,"slug":23531,"articleIntro":-1,"category":23532},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[23533],{"metadata":23534,"sys":23537,"fields":23544},{"tags":23535,"concepts":23536},[],[],{"space":23538,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23540,"publishedVersion":429,"revision":63,"contentType":23542,"locale":29},{"sys":23539},{"type":12,"linkType":13,"id":14},{"sys":23541},{"id":21,"type":12,"linkType":22},{"sys":23543},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23545,"metaTitle":439,"metaDescription":440,"mainTitle":23546,"subtitle":458,"heroImage":23561,"ctaButton":481,"ctaLink":482},[438],{"data":23547,"content":23548,"nodeType":75},{},[23549,23555],{"data":23550,"content":23551,"nodeType":451},{},[23552],{"data":23553,"marks":23554,"value":450,"nodeType":83},{},[],{"data":23556,"content":23557,"nodeType":88},{},[23558],{"data":23559,"marks":23560,"value":107,"nodeType":83},{},[],{"metadata":23562,"sys":23565,"fields":23570},{"tags":23563,"concepts":23564},[],[],{"space":23566,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23568,"publishedVersion":63,"revision":45,"locale":29},{"sys":23567},{"type":12,"linkType":13,"id":14},{"sys":23569},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23571},{"url":473,"details":23572,"fileName":479,"contentType":480},{"size":475,"image":23573},{"width":477,"height":478},{"sys":23575,"fields":23578},{"id":23576,"createdAt":23577},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":23579,"slug":23580,"articleIntro":23579,"category":23581},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[23582],{"metadata":23583,"sys":23586,"fields":23593},{"tags":23584,"concepts":23585},[],[],{"space":23587,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23589,"publishedVersion":429,"revision":63,"contentType":23591,"locale":29},{"sys":23588},{"type":12,"linkType":13,"id":14},{"sys":23590},{"id":21,"type":12,"linkType":22},{"sys":23592},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23594,"metaTitle":439,"metaDescription":440,"mainTitle":23595,"subtitle":458,"heroImage":23610,"ctaButton":481,"ctaLink":482},[438],{"data":23596,"content":23597,"nodeType":75},{},[23598,23604],{"data":23599,"content":23600,"nodeType":451},{},[23601],{"data":23602,"marks":23603,"value":450,"nodeType":83},{},[],{"data":23605,"content":23606,"nodeType":88},{},[23607],{"data":23608,"marks":23609,"value":107,"nodeType":83},{},[],{"metadata":23611,"sys":23614,"fields":23619},{"tags":23612,"concepts":23613},[],[],{"space":23615,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23617,"publishedVersion":63,"revision":45,"locale":29},{"sys":23616},{"type":12,"linkType":13,"id":14},{"sys":23618},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23620},{"url":473,"details":23621,"fileName":479,"contentType":480},{"size":475,"image":23622},{"width":477,"height":478},{"sys":23624,"fields":23627},{"id":23625,"createdAt":23626},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":23628,"slug":23629,"articleIntro":23628,"category":23630},"472 - Comptes d'attente","compte-472-comptes-d-attente",[23631],{"metadata":23632,"sys":23635,"fields":23642},{"tags":23633,"concepts":23634},[],[],{"space":23636,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23638,"publishedVersion":429,"revision":63,"contentType":23640,"locale":29},{"sys":23637},{"type":12,"linkType":13,"id":14},{"sys":23639},{"id":21,"type":12,"linkType":22},{"sys":23641},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23643,"metaTitle":439,"metaDescription":440,"mainTitle":23644,"subtitle":458,"heroImage":23659,"ctaButton":481,"ctaLink":482},[438],{"data":23645,"content":23646,"nodeType":75},{},[23647,23653],{"data":23648,"content":23649,"nodeType":451},{},[23650],{"data":23651,"marks":23652,"value":450,"nodeType":83},{},[],{"data":23654,"content":23655,"nodeType":88},{},[23656],{"data":23657,"marks":23658,"value":107,"nodeType":83},{},[],{"metadata":23660,"sys":23663,"fields":23668},{"tags":23661,"concepts":23662},[],[],{"space":23664,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23666,"publishedVersion":63,"revision":45,"locale":29},{"sys":23665},{"type":12,"linkType":13,"id":14},{"sys":23667},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23669},{"url":473,"details":23670,"fileName":479,"contentType":480},{"size":475,"image":23671},{"width":477,"height":478},{"sys":23673,"fields":23676},{"id":23674,"createdAt":23675},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":23677,"slug":23678,"articleIntro":23677,"category":23679},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[23680],{"metadata":23681,"sys":23684,"fields":23691},{"tags":23682,"concepts":23683},[],[],{"space":23685,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23687,"publishedVersion":429,"revision":63,"contentType":23689,"locale":29},{"sys":23686},{"type":12,"linkType":13,"id":14},{"sys":23688},{"id":21,"type":12,"linkType":22},{"sys":23690},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23692,"metaTitle":439,"metaDescription":440,"mainTitle":23693,"subtitle":458,"heroImage":23708,"ctaButton":481,"ctaLink":482},[438],{"data":23694,"content":23695,"nodeType":75},{},[23696,23702],{"data":23697,"content":23698,"nodeType":451},{},[23699],{"data":23700,"marks":23701,"value":450,"nodeType":83},{},[],{"data":23703,"content":23704,"nodeType":88},{},[23705],{"data":23706,"marks":23707,"value":107,"nodeType":83},{},[],{"metadata":23709,"sys":23712,"fields":23717},{"tags":23710,"concepts":23711},[],[],{"space":23713,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23715,"publishedVersion":63,"revision":45,"locale":29},{"sys":23714},{"type":12,"linkType":13,"id":14},{"sys":23716},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23718},{"url":473,"details":23719,"fileName":479,"contentType":480},{"size":475,"image":23720},{"width":477,"height":478},{"sys":23722,"fields":23724},{"id":23723,"createdAt":10340},"IZVxgFtKjx89x5I04Z8oh",{"title":23725,"slug":23726,"articleIntro":23725,"category":23727},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[23728],{"metadata":23729,"sys":23732,"fields":23739},{"tags":23730,"concepts":23731},[],[],{"space":23733,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23735,"publishedVersion":429,"revision":63,"contentType":23737,"locale":29},{"sys":23734},{"type":12,"linkType":13,"id":14},{"sys":23736},{"id":21,"type":12,"linkType":22},{"sys":23738},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23740,"metaTitle":439,"metaDescription":440,"mainTitle":23741,"subtitle":458,"heroImage":23756,"ctaButton":481,"ctaLink":482},[438],{"data":23742,"content":23743,"nodeType":75},{},[23744,23750],{"data":23745,"content":23746,"nodeType":451},{},[23747],{"data":23748,"marks":23749,"value":450,"nodeType":83},{},[],{"data":23751,"content":23752,"nodeType":88},{},[23753],{"data":23754,"marks":23755,"value":107,"nodeType":83},{},[],{"metadata":23757,"sys":23760,"fields":23765},{"tags":23758,"concepts":23759},[],[],{"space":23761,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23763,"publishedVersion":63,"revision":45,"locale":29},{"sys":23762},{"type":12,"linkType":13,"id":14},{"sys":23764},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23766},{"url":473,"details":23767,"fileName":479,"contentType":480},{"size":475,"image":23768},{"width":477,"height":478},{"sys":23770,"fields":23773},{"id":23771,"createdAt":23772},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":23774,"slug":23775,"articleIntro":-1,"category":23776},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[23777],{"metadata":23778,"sys":23781,"fields":23788},{"tags":23779,"concepts":23780},[],[],{"space":23782,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23784,"publishedVersion":429,"revision":63,"contentType":23786,"locale":29},{"sys":23783},{"type":12,"linkType":13,"id":14},{"sys":23785},{"id":21,"type":12,"linkType":22},{"sys":23787},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23789,"metaTitle":439,"metaDescription":440,"mainTitle":23790,"subtitle":458,"heroImage":23805,"ctaButton":481,"ctaLink":482},[438],{"data":23791,"content":23792,"nodeType":75},{},[23793,23799],{"data":23794,"content":23795,"nodeType":451},{},[23796],{"data":23797,"marks":23798,"value":450,"nodeType":83},{},[],{"data":23800,"content":23801,"nodeType":88},{},[23802],{"data":23803,"marks":23804,"value":107,"nodeType":83},{},[],{"metadata":23806,"sys":23809,"fields":23814},{"tags":23807,"concepts":23808},[],[],{"space":23810,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23812,"publishedVersion":63,"revision":45,"locale":29},{"sys":23811},{"type":12,"linkType":13,"id":14},{"sys":23813},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23815},{"url":473,"details":23816,"fileName":479,"contentType":480},{"size":475,"image":23817},{"width":477,"height":478},{"sys":23819,"fields":23822},{"id":23820,"createdAt":23821},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":23823,"slug":23824,"articleIntro":23823,"category":23825},"7083 - Locations diverses","compte-7083-locations-diverses",[23826],{"metadata":23827,"sys":23830,"fields":23837},{"tags":23828,"concepts":23829},[],[],{"space":23831,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23833,"publishedVersion":429,"revision":63,"contentType":23835,"locale":29},{"sys":23832},{"type":12,"linkType":13,"id":14},{"sys":23834},{"id":21,"type":12,"linkType":22},{"sys":23836},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23838,"metaTitle":439,"metaDescription":440,"mainTitle":23839,"subtitle":458,"heroImage":23854,"ctaButton":481,"ctaLink":482},[438],{"data":23840,"content":23841,"nodeType":75},{},[23842,23848],{"data":23843,"content":23844,"nodeType":451},{},[23845],{"data":23846,"marks":23847,"value":450,"nodeType":83},{},[],{"data":23849,"content":23850,"nodeType":88},{},[23851],{"data":23852,"marks":23853,"value":107,"nodeType":83},{},[],{"metadata":23855,"sys":23858,"fields":23863},{"tags":23856,"concepts":23857},[],[],{"space":23859,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23861,"publishedVersion":63,"revision":45,"locale":29},{"sys":23860},{"type":12,"linkType":13,"id":14},{"sys":23862},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23864},{"url":473,"details":23865,"fileName":479,"contentType":480},{"size":475,"image":23866},{"width":477,"height":478},{"sys":23868,"fields":23871},{"id":23869,"createdAt":23870},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":23872,"slug":23873,"articleIntro":23872,"category":23874},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[23875],{"metadata":23876,"sys":23879,"fields":23886},{"tags":23877,"concepts":23878},[],[],{"space":23880,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23882,"publishedVersion":429,"revision":63,"contentType":23884,"locale":29},{"sys":23881},{"type":12,"linkType":13,"id":14},{"sys":23883},{"id":21,"type":12,"linkType":22},{"sys":23885},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23887,"metaTitle":439,"metaDescription":440,"mainTitle":23888,"subtitle":458,"heroImage":23903,"ctaButton":481,"ctaLink":482},[438],{"data":23889,"content":23890,"nodeType":75},{},[23891,23897],{"data":23892,"content":23893,"nodeType":451},{},[23894],{"data":23895,"marks":23896,"value":450,"nodeType":83},{},[],{"data":23898,"content":23899,"nodeType":88},{},[23900],{"data":23901,"marks":23902,"value":107,"nodeType":83},{},[],{"metadata":23904,"sys":23907,"fields":23912},{"tags":23905,"concepts":23906},[],[],{"space":23908,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23910,"publishedVersion":63,"revision":45,"locale":29},{"sys":23909},{"type":12,"linkType":13,"id":14},{"sys":23911},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23913},{"url":473,"details":23914,"fileName":479,"contentType":480},{"size":475,"image":23915},{"width":477,"height":478},{"sys":23917,"fields":23920},{"id":23918,"createdAt":23919},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":23921,"slug":23922,"articleIntro":23921,"category":23923},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[23924],{"metadata":23925,"sys":23928,"fields":23935},{"tags":23926,"concepts":23927},[],[],{"space":23929,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23931,"publishedVersion":429,"revision":63,"contentType":23933,"locale":29},{"sys":23930},{"type":12,"linkType":13,"id":14},{"sys":23932},{"id":21,"type":12,"linkType":22},{"sys":23934},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23936,"metaTitle":439,"metaDescription":440,"mainTitle":23937,"subtitle":458,"heroImage":23952,"ctaButton":481,"ctaLink":482},[438],{"data":23938,"content":23939,"nodeType":75},{},[23940,23946],{"data":23941,"content":23942,"nodeType":451},{},[23943],{"data":23944,"marks":23945,"value":450,"nodeType":83},{},[],{"data":23947,"content":23948,"nodeType":88},{},[23949],{"data":23950,"marks":23951,"value":107,"nodeType":83},{},[],{"metadata":23953,"sys":23956,"fields":23961},{"tags":23954,"concepts":23955},[],[],{"space":23957,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":23959,"publishedVersion":63,"revision":45,"locale":29},{"sys":23958},{"type":12,"linkType":13,"id":14},{"sys":23960},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":23962},{"url":473,"details":23963,"fileName":479,"contentType":480},{"size":475,"image":23964},{"width":477,"height":478},{"sys":23966,"fields":23969},{"id":23967,"createdAt":23968},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":23970,"slug":23971,"articleIntro":23970,"category":23972},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[23973],{"metadata":23974,"sys":23977,"fields":23984},{"tags":23975,"concepts":23976},[],[],{"space":23978,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":23980,"publishedVersion":429,"revision":63,"contentType":23982,"locale":29},{"sys":23979},{"type":12,"linkType":13,"id":14},{"sys":23981},{"id":21,"type":12,"linkType":22},{"sys":23983},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":23985,"metaTitle":439,"metaDescription":440,"mainTitle":23986,"subtitle":458,"heroImage":24001,"ctaButton":481,"ctaLink":482},[438],{"data":23987,"content":23988,"nodeType":75},{},[23989,23995],{"data":23990,"content":23991,"nodeType":451},{},[23992],{"data":23993,"marks":23994,"value":450,"nodeType":83},{},[],{"data":23996,"content":23997,"nodeType":88},{},[23998],{"data":23999,"marks":24000,"value":107,"nodeType":83},{},[],{"metadata":24002,"sys":24005,"fields":24010},{"tags":24003,"concepts":24004},[],[],{"space":24006,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24008,"publishedVersion":63,"revision":45,"locale":29},{"sys":24007},{"type":12,"linkType":13,"id":14},{"sys":24009},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24011},{"url":473,"details":24012,"fileName":479,"contentType":480},{"size":475,"image":24013},{"width":477,"height":478},{"sys":24015,"fields":24018},{"id":24016,"createdAt":24017},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":24019,"slug":24020,"articleIntro":-1,"category":24021},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[24022],{"metadata":24023,"sys":24026,"fields":24033},{"tags":24024,"concepts":24025},[],[],{"space":24027,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24029,"publishedVersion":429,"revision":63,"contentType":24031,"locale":29},{"sys":24028},{"type":12,"linkType":13,"id":14},{"sys":24030},{"id":21,"type":12,"linkType":22},{"sys":24032},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24034,"metaTitle":439,"metaDescription":440,"mainTitle":24035,"subtitle":458,"heroImage":24050,"ctaButton":481,"ctaLink":482},[438],{"data":24036,"content":24037,"nodeType":75},{},[24038,24044],{"data":24039,"content":24040,"nodeType":451},{},[24041],{"data":24042,"marks":24043,"value":450,"nodeType":83},{},[],{"data":24045,"content":24046,"nodeType":88},{},[24047],{"data":24048,"marks":24049,"value":107,"nodeType":83},{},[],{"metadata":24051,"sys":24054,"fields":24059},{"tags":24052,"concepts":24053},[],[],{"space":24055,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24057,"publishedVersion":63,"revision":45,"locale":29},{"sys":24056},{"type":12,"linkType":13,"id":14},{"sys":24058},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24060},{"url":473,"details":24061,"fileName":479,"contentType":480},{"size":475,"image":24062},{"width":477,"height":478},{"sys":24064,"fields":24067},{"id":24065,"createdAt":24066},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":24068,"slug":24069,"articleIntro":24070,"category":24071},"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.",[24072],{"metadata":24073,"sys":24076,"fields":24083},{"tags":24074,"concepts":24075},[],[],{"space":24077,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24079,"publishedVersion":429,"revision":63,"contentType":24081,"locale":29},{"sys":24078},{"type":12,"linkType":13,"id":14},{"sys":24080},{"id":21,"type":12,"linkType":22},{"sys":24082},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24084,"metaTitle":439,"metaDescription":440,"mainTitle":24085,"subtitle":458,"heroImage":24100,"ctaButton":481,"ctaLink":482},[438],{"data":24086,"content":24087,"nodeType":75},{},[24088,24094],{"data":24089,"content":24090,"nodeType":451},{},[24091],{"data":24092,"marks":24093,"value":450,"nodeType":83},{},[],{"data":24095,"content":24096,"nodeType":88},{},[24097],{"data":24098,"marks":24099,"value":107,"nodeType":83},{},[],{"metadata":24101,"sys":24104,"fields":24109},{"tags":24102,"concepts":24103},[],[],{"space":24105,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24107,"publishedVersion":63,"revision":45,"locale":29},{"sys":24106},{"type":12,"linkType":13,"id":14},{"sys":24108},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24110},{"url":473,"details":24111,"fileName":479,"contentType":480},{"size":475,"image":24112},{"width":477,"height":478},{"sys":24114,"fields":24117},{"id":24115,"createdAt":24116},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":24118,"slug":24119,"articleIntro":24118,"category":24120},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[24121],{"metadata":24122,"sys":24125,"fields":24132},{"tags":24123,"concepts":24124},[],[],{"space":24126,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24128,"publishedVersion":429,"revision":63,"contentType":24130,"locale":29},{"sys":24127},{"type":12,"linkType":13,"id":14},{"sys":24129},{"id":21,"type":12,"linkType":22},{"sys":24131},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24133,"metaTitle":439,"metaDescription":440,"mainTitle":24134,"subtitle":458,"heroImage":24149,"ctaButton":481,"ctaLink":482},[438],{"data":24135,"content":24136,"nodeType":75},{},[24137,24143],{"data":24138,"content":24139,"nodeType":451},{},[24140],{"data":24141,"marks":24142,"value":450,"nodeType":83},{},[],{"data":24144,"content":24145,"nodeType":88},{},[24146],{"data":24147,"marks":24148,"value":107,"nodeType":83},{},[],{"metadata":24150,"sys":24153,"fields":24158},{"tags":24151,"concepts":24152},[],[],{"space":24154,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24156,"publishedVersion":63,"revision":45,"locale":29},{"sys":24155},{"type":12,"linkType":13,"id":14},{"sys":24157},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24159},{"url":473,"details":24160,"fileName":479,"contentType":480},{"size":475,"image":24161},{"width":477,"height":478},{"sys":24163,"fields":24166},{"id":24164,"createdAt":24165},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":24167,"slug":24168,"articleIntro":24167,"category":24169},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[24170],{"metadata":24171,"sys":24174,"fields":24181},{"tags":24172,"concepts":24173},[],[],{"space":24175,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24177,"publishedVersion":429,"revision":63,"contentType":24179,"locale":29},{"sys":24176},{"type":12,"linkType":13,"id":14},{"sys":24178},{"id":21,"type":12,"linkType":22},{"sys":24180},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24182,"metaTitle":439,"metaDescription":440,"mainTitle":24183,"subtitle":458,"heroImage":24198,"ctaButton":481,"ctaLink":482},[438],{"data":24184,"content":24185,"nodeType":75},{},[24186,24192],{"data":24187,"content":24188,"nodeType":451},{},[24189],{"data":24190,"marks":24191,"value":450,"nodeType":83},{},[],{"data":24193,"content":24194,"nodeType":88},{},[24195],{"data":24196,"marks":24197,"value":107,"nodeType":83},{},[],{"metadata":24199,"sys":24202,"fields":24207},{"tags":24200,"concepts":24201},[],[],{"space":24203,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24205,"publishedVersion":63,"revision":45,"locale":29},{"sys":24204},{"type":12,"linkType":13,"id":14},{"sys":24206},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24208},{"url":473,"details":24209,"fileName":479,"contentType":480},{"size":475,"image":24210},{"width":477,"height":478},{"sys":24212,"fields":24215},{"id":24213,"createdAt":24214},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":24216,"slug":24217,"articleIntro":-1,"category":24218},"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",[24219],{"metadata":24220,"sys":24223,"fields":24230},{"tags":24221,"concepts":24222},[],[],{"space":24224,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24226,"publishedVersion":429,"revision":63,"contentType":24228,"locale":29},{"sys":24225},{"type":12,"linkType":13,"id":14},{"sys":24227},{"id":21,"type":12,"linkType":22},{"sys":24229},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24231,"metaTitle":439,"metaDescription":440,"mainTitle":24232,"subtitle":458,"heroImage":24247,"ctaButton":481,"ctaLink":482},[438],{"data":24233,"content":24234,"nodeType":75},{},[24235,24241],{"data":24236,"content":24237,"nodeType":451},{},[24238],{"data":24239,"marks":24240,"value":450,"nodeType":83},{},[],{"data":24242,"content":24243,"nodeType":88},{},[24244],{"data":24245,"marks":24246,"value":107,"nodeType":83},{},[],{"metadata":24248,"sys":24251,"fields":24256},{"tags":24249,"concepts":24250},[],[],{"space":24252,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24254,"publishedVersion":63,"revision":45,"locale":29},{"sys":24253},{"type":12,"linkType":13,"id":14},{"sys":24255},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24257},{"url":473,"details":24258,"fileName":479,"contentType":480},{"size":475,"image":24259},{"width":477,"height":478},{"sys":24261,"fields":24264},{"id":24262,"createdAt":24263},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24265,"slug":24266,"articleIntro":24265,"category":24267},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24268],{"metadata":24269,"sys":24272,"fields":24279},{"tags":24270,"concepts":24271},[],[],{"space":24273,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24275,"publishedVersion":429,"revision":63,"contentType":24277,"locale":29},{"sys":24274},{"type":12,"linkType":13,"id":14},{"sys":24276},{"id":21,"type":12,"linkType":22},{"sys":24278},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24280,"metaTitle":439,"metaDescription":440,"mainTitle":24281,"subtitle":458,"heroImage":24296,"ctaButton":481,"ctaLink":482},[438],{"data":24282,"content":24283,"nodeType":75},{},[24284,24290],{"data":24285,"content":24286,"nodeType":451},{},[24287],{"data":24288,"marks":24289,"value":450,"nodeType":83},{},[],{"data":24291,"content":24292,"nodeType":88},{},[24293],{"data":24294,"marks":24295,"value":107,"nodeType":83},{},[],{"metadata":24297,"sys":24300,"fields":24305},{"tags":24298,"concepts":24299},[],[],{"space":24301,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24303,"publishedVersion":63,"revision":45,"locale":29},{"sys":24302},{"type":12,"linkType":13,"id":14},{"sys":24304},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24306},{"url":473,"details":24307,"fileName":479,"contentType":480},{"size":475,"image":24308},{"width":477,"height":478},{"sys":24310,"fields":24313},{"id":24311,"createdAt":24312},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":24314,"slug":24315,"articleIntro":24314,"category":24316},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[24317],{"metadata":24318,"sys":24321,"fields":24328},{"tags":24319,"concepts":24320},[],[],{"space":24322,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24324,"publishedVersion":429,"revision":63,"contentType":24326,"locale":29},{"sys":24323},{"type":12,"linkType":13,"id":14},{"sys":24325},{"id":21,"type":12,"linkType":22},{"sys":24327},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24329,"metaTitle":439,"metaDescription":440,"mainTitle":24330,"subtitle":458,"heroImage":24345,"ctaButton":481,"ctaLink":482},[438],{"data":24331,"content":24332,"nodeType":75},{},[24333,24339],{"data":24334,"content":24335,"nodeType":451},{},[24336],{"data":24337,"marks":24338,"value":450,"nodeType":83},{},[],{"data":24340,"content":24341,"nodeType":88},{},[24342],{"data":24343,"marks":24344,"value":107,"nodeType":83},{},[],{"metadata":24346,"sys":24349,"fields":24354},{"tags":24347,"concepts":24348},[],[],{"space":24350,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24352,"publishedVersion":63,"revision":45,"locale":29},{"sys":24351},{"type":12,"linkType":13,"id":14},{"sys":24353},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24355},{"url":473,"details":24356,"fileName":479,"contentType":480},{"size":475,"image":24357},{"width":477,"height":478},{"sys":24359,"fields":24362},{"id":24360,"createdAt":24361},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":24363,"slug":24364,"articleIntro":-1,"category":24365},"Compte 71 - Production stockée","compte-71-production-stockee",[24366],{"metadata":24367,"sys":24370,"fields":24377},{"tags":24368,"concepts":24369},[],[],{"space":24371,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24373,"publishedVersion":429,"revision":63,"contentType":24375,"locale":29},{"sys":24372},{"type":12,"linkType":13,"id":14},{"sys":24374},{"id":21,"type":12,"linkType":22},{"sys":24376},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24378,"metaTitle":439,"metaDescription":440,"mainTitle":24379,"subtitle":458,"heroImage":24394,"ctaButton":481,"ctaLink":482},[438],{"data":24380,"content":24381,"nodeType":75},{},[24382,24388],{"data":24383,"content":24384,"nodeType":451},{},[24385],{"data":24386,"marks":24387,"value":450,"nodeType":83},{},[],{"data":24389,"content":24390,"nodeType":88},{},[24391],{"data":24392,"marks":24393,"value":107,"nodeType":83},{},[],{"metadata":24395,"sys":24398,"fields":24403},{"tags":24396,"concepts":24397},[],[],{"space":24399,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24401,"publishedVersion":63,"revision":45,"locale":29},{"sys":24400},{"type":12,"linkType":13,"id":14},{"sys":24402},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24404},{"url":473,"details":24405,"fileName":479,"contentType":480},{"size":475,"image":24406},{"width":477,"height":478},{"sys":24408,"fields":24411},{"id":24409,"createdAt":24410},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":24412,"slug":24413,"articleIntro":24412,"category":24414},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[24415],{"metadata":24416,"sys":24419,"fields":24426},{"tags":24417,"concepts":24418},[],[],{"space":24420,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24422,"publishedVersion":429,"revision":63,"contentType":24424,"locale":29},{"sys":24421},{"type":12,"linkType":13,"id":14},{"sys":24423},{"id":21,"type":12,"linkType":22},{"sys":24425},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24427,"metaTitle":439,"metaDescription":440,"mainTitle":24428,"subtitle":458,"heroImage":24443,"ctaButton":481,"ctaLink":482},[438],{"data":24429,"content":24430,"nodeType":75},{},[24431,24437],{"data":24432,"content":24433,"nodeType":451},{},[24434],{"data":24435,"marks":24436,"value":450,"nodeType":83},{},[],{"data":24438,"content":24439,"nodeType":88},{},[24440],{"data":24441,"marks":24442,"value":107,"nodeType":83},{},[],{"metadata":24444,"sys":24447,"fields":24452},{"tags":24445,"concepts":24446},[],[],{"space":24448,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24450,"publishedVersion":63,"revision":45,"locale":29},{"sys":24449},{"type":12,"linkType":13,"id":14},{"sys":24451},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24453},{"url":473,"details":24454,"fileName":479,"contentType":480},{"size":475,"image":24455},{"width":477,"height":478},{"sys":24457,"fields":24460},{"id":24458,"createdAt":24459},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":24461,"slug":24462,"articleIntro":24461,"category":24463},"475 - Comptes d'attente","compte-475-comptes-d-attente",[24464],{"metadata":24465,"sys":24468,"fields":24475},{"tags":24466,"concepts":24467},[],[],{"space":24469,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24471,"publishedVersion":429,"revision":63,"contentType":24473,"locale":29},{"sys":24470},{"type":12,"linkType":13,"id":14},{"sys":24472},{"id":21,"type":12,"linkType":22},{"sys":24474},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24476,"metaTitle":439,"metaDescription":440,"mainTitle":24477,"subtitle":458,"heroImage":24492,"ctaButton":481,"ctaLink":482},[438],{"data":24478,"content":24479,"nodeType":75},{},[24480,24486],{"data":24481,"content":24482,"nodeType":451},{},[24483],{"data":24484,"marks":24485,"value":450,"nodeType":83},{},[],{"data":24487,"content":24488,"nodeType":88},{},[24489],{"data":24490,"marks":24491,"value":107,"nodeType":83},{},[],{"metadata":24493,"sys":24496,"fields":24501},{"tags":24494,"concepts":24495},[],[],{"space":24497,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24499,"publishedVersion":63,"revision":45,"locale":29},{"sys":24498},{"type":12,"linkType":13,"id":14},{"sys":24500},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24502},{"url":473,"details":24503,"fileName":479,"contentType":480},{"size":475,"image":24504},{"width":477,"height":478},{"sys":24506,"fields":24509},{"id":24507,"createdAt":24508},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":24510,"slug":24511,"articleIntro":24510,"category":24512},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[24513],{"metadata":24514,"sys":24517,"fields":24524},{"tags":24515,"concepts":24516},[],[],{"space":24518,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24520,"publishedVersion":429,"revision":63,"contentType":24522,"locale":29},{"sys":24519},{"type":12,"linkType":13,"id":14},{"sys":24521},{"id":21,"type":12,"linkType":22},{"sys":24523},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24525,"metaTitle":439,"metaDescription":440,"mainTitle":24526,"subtitle":458,"heroImage":24541,"ctaButton":481,"ctaLink":482},[438],{"data":24527,"content":24528,"nodeType":75},{},[24529,24535],{"data":24530,"content":24531,"nodeType":451},{},[24532],{"data":24533,"marks":24534,"value":450,"nodeType":83},{},[],{"data":24536,"content":24537,"nodeType":88},{},[24538],{"data":24539,"marks":24540,"value":107,"nodeType":83},{},[],{"metadata":24542,"sys":24545,"fields":24550},{"tags":24543,"concepts":24544},[],[],{"space":24546,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24548,"publishedVersion":63,"revision":45,"locale":29},{"sys":24547},{"type":12,"linkType":13,"id":14},{"sys":24549},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24551},{"url":473,"details":24552,"fileName":479,"contentType":480},{"size":475,"image":24553},{"width":477,"height":478},{"sys":24555,"fields":24558},{"id":24556,"createdAt":24557},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":24559,"slug":24560,"articleIntro":24559,"category":24561},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[24562],{"metadata":24563,"sys":24566,"fields":24573},{"tags":24564,"concepts":24565},[],[],{"space":24567,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24569,"publishedVersion":429,"revision":63,"contentType":24571,"locale":29},{"sys":24568},{"type":12,"linkType":13,"id":14},{"sys":24570},{"id":21,"type":12,"linkType":22},{"sys":24572},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24574,"metaTitle":439,"metaDescription":440,"mainTitle":24575,"subtitle":458,"heroImage":24590,"ctaButton":481,"ctaLink":482},[438],{"data":24576,"content":24577,"nodeType":75},{},[24578,24584],{"data":24579,"content":24580,"nodeType":451},{},[24581],{"data":24582,"marks":24583,"value":450,"nodeType":83},{},[],{"data":24585,"content":24586,"nodeType":88},{},[24587],{"data":24588,"marks":24589,"value":107,"nodeType":83},{},[],{"metadata":24591,"sys":24594,"fields":24599},{"tags":24592,"concepts":24593},[],[],{"space":24595,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24597,"publishedVersion":63,"revision":45,"locale":29},{"sys":24596},{"type":12,"linkType":13,"id":14},{"sys":24598},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24600},{"url":473,"details":24601,"fileName":479,"contentType":480},{"size":475,"image":24602},{"width":477,"height":478},{"sys":24604,"fields":24607},{"id":24605,"createdAt":24606},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":24608,"slug":24609,"articleIntro":24608,"category":24610},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[24611],{"metadata":24612,"sys":24615,"fields":24622},{"tags":24613,"concepts":24614},[],[],{"space":24616,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24618,"publishedVersion":429,"revision":63,"contentType":24620,"locale":29},{"sys":24617},{"type":12,"linkType":13,"id":14},{"sys":24619},{"id":21,"type":12,"linkType":22},{"sys":24621},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24623,"metaTitle":439,"metaDescription":440,"mainTitle":24624,"subtitle":458,"heroImage":24639,"ctaButton":481,"ctaLink":482},[438],{"data":24625,"content":24626,"nodeType":75},{},[24627,24633],{"data":24628,"content":24629,"nodeType":451},{},[24630],{"data":24631,"marks":24632,"value":450,"nodeType":83},{},[],{"data":24634,"content":24635,"nodeType":88},{},[24636],{"data":24637,"marks":24638,"value":107,"nodeType":83},{},[],{"metadata":24640,"sys":24643,"fields":24648},{"tags":24641,"concepts":24642},[],[],{"space":24644,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24646,"publishedVersion":63,"revision":45,"locale":29},{"sys":24645},{"type":12,"linkType":13,"id":14},{"sys":24647},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24649},{"url":473,"details":24650,"fileName":479,"contentType":480},{"size":475,"image":24651},{"width":477,"height":478},{"sys":24653,"fields":24656},{"id":24654,"createdAt":24655},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":24657,"slug":24658,"articleIntro":-1,"category":24659},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[24660],{"metadata":24661,"sys":24664,"fields":24671},{"tags":24662,"concepts":24663},[],[],{"space":24665,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24667,"publishedVersion":429,"revision":63,"contentType":24669,"locale":29},{"sys":24666},{"type":12,"linkType":13,"id":14},{"sys":24668},{"id":21,"type":12,"linkType":22},{"sys":24670},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24672,"metaTitle":439,"metaDescription":440,"mainTitle":24673,"subtitle":458,"heroImage":24688,"ctaButton":481,"ctaLink":482},[438],{"data":24674,"content":24675,"nodeType":75},{},[24676,24682],{"data":24677,"content":24678,"nodeType":451},{},[24679],{"data":24680,"marks":24681,"value":450,"nodeType":83},{},[],{"data":24683,"content":24684,"nodeType":88},{},[24685],{"data":24686,"marks":24687,"value":107,"nodeType":83},{},[],{"metadata":24689,"sys":24692,"fields":24697},{"tags":24690,"concepts":24691},[],[],{"space":24693,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24695,"publishedVersion":63,"revision":45,"locale":29},{"sys":24694},{"type":12,"linkType":13,"id":14},{"sys":24696},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24698},{"url":473,"details":24699,"fileName":479,"contentType":480},{"size":475,"image":24700},{"width":477,"height":478},{"sys":24702,"fields":24705},{"id":24703,"createdAt":24704},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":24706,"slug":24707,"articleIntro":24706,"category":24708},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[24709],{"metadata":24710,"sys":24713,"fields":24720},{"tags":24711,"concepts":24712},[],[],{"space":24714,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24716,"publishedVersion":429,"revision":63,"contentType":24718,"locale":29},{"sys":24715},{"type":12,"linkType":13,"id":14},{"sys":24717},{"id":21,"type":12,"linkType":22},{"sys":24719},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24721,"metaTitle":439,"metaDescription":440,"mainTitle":24722,"subtitle":458,"heroImage":24737,"ctaButton":481,"ctaLink":482},[438],{"data":24723,"content":24724,"nodeType":75},{},[24725,24731],{"data":24726,"content":24727,"nodeType":451},{},[24728],{"data":24729,"marks":24730,"value":450,"nodeType":83},{},[],{"data":24732,"content":24733,"nodeType":88},{},[24734],{"data":24735,"marks":24736,"value":107,"nodeType":83},{},[],{"metadata":24738,"sys":24741,"fields":24746},{"tags":24739,"concepts":24740},[],[],{"space":24742,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24744,"publishedVersion":63,"revision":45,"locale":29},{"sys":24743},{"type":12,"linkType":13,"id":14},{"sys":24745},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24747},{"url":473,"details":24748,"fileName":479,"contentType":480},{"size":475,"image":24749},{"width":477,"height":478},{"sys":24751,"fields":24754},{"id":24752,"createdAt":24753},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":24755,"slug":24756,"articleIntro":24755,"category":24757},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[24758],{"metadata":24759,"sys":24762,"fields":24769},{"tags":24760,"concepts":24761},[],[],{"space":24763,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24765,"publishedVersion":429,"revision":63,"contentType":24767,"locale":29},{"sys":24764},{"type":12,"linkType":13,"id":14},{"sys":24766},{"id":21,"type":12,"linkType":22},{"sys":24768},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24770,"metaTitle":439,"metaDescription":440,"mainTitle":24771,"subtitle":458,"heroImage":24786,"ctaButton":481,"ctaLink":482},[438],{"data":24772,"content":24773,"nodeType":75},{},[24774,24780],{"data":24775,"content":24776,"nodeType":451},{},[24777],{"data":24778,"marks":24779,"value":450,"nodeType":83},{},[],{"data":24781,"content":24782,"nodeType":88},{},[24783],{"data":24784,"marks":24785,"value":107,"nodeType":83},{},[],{"metadata":24787,"sys":24790,"fields":24795},{"tags":24788,"concepts":24789},[],[],{"space":24791,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24793,"publishedVersion":63,"revision":45,"locale":29},{"sys":24792},{"type":12,"linkType":13,"id":14},{"sys":24794},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24796},{"url":473,"details":24797,"fileName":479,"contentType":480},{"size":475,"image":24798},{"width":477,"height":478},{"sys":24800,"fields":24803},{"id":24801,"createdAt":24802},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":24804,"slug":24805,"articleIntro":24804,"category":24806},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[24807],{"metadata":24808,"sys":24811,"fields":24818},{"tags":24809,"concepts":24810},[],[],{"space":24812,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24814,"publishedVersion":429,"revision":63,"contentType":24816,"locale":29},{"sys":24813},{"type":12,"linkType":13,"id":14},{"sys":24815},{"id":21,"type":12,"linkType":22},{"sys":24817},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24819,"metaTitle":439,"metaDescription":440,"mainTitle":24820,"subtitle":458,"heroImage":24835,"ctaButton":481,"ctaLink":482},[438],{"data":24821,"content":24822,"nodeType":75},{},[24823,24829],{"data":24824,"content":24825,"nodeType":451},{},[24826],{"data":24827,"marks":24828,"value":450,"nodeType":83},{},[],{"data":24830,"content":24831,"nodeType":88},{},[24832],{"data":24833,"marks":24834,"value":107,"nodeType":83},{},[],{"metadata":24836,"sys":24839,"fields":24844},{"tags":24837,"concepts":24838},[],[],{"space":24840,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24842,"publishedVersion":63,"revision":45,"locale":29},{"sys":24841},{"type":12,"linkType":13,"id":14},{"sys":24843},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24845},{"url":473,"details":24846,"fileName":479,"contentType":480},{"size":475,"image":24847},{"width":477,"height":478},{"sys":24849,"fields":24852},{"id":24850,"createdAt":24851},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":24853,"slug":24854,"articleIntro":24853,"category":24855},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[24856],{"metadata":24857,"sys":24860,"fields":24867},{"tags":24858,"concepts":24859},[],[],{"space":24861,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24863,"publishedVersion":429,"revision":63,"contentType":24865,"locale":29},{"sys":24862},{"type":12,"linkType":13,"id":14},{"sys":24864},{"id":21,"type":12,"linkType":22},{"sys":24866},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24868,"metaTitle":439,"metaDescription":440,"mainTitle":24869,"subtitle":458,"heroImage":24884,"ctaButton":481,"ctaLink":482},[438],{"data":24870,"content":24871,"nodeType":75},{},[24872,24878],{"data":24873,"content":24874,"nodeType":451},{},[24875],{"data":24876,"marks":24877,"value":450,"nodeType":83},{},[],{"data":24879,"content":24880,"nodeType":88},{},[24881],{"data":24882,"marks":24883,"value":107,"nodeType":83},{},[],{"metadata":24885,"sys":24888,"fields":24893},{"tags":24886,"concepts":24887},[],[],{"space":24889,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24891,"publishedVersion":63,"revision":45,"locale":29},{"sys":24890},{"type":12,"linkType":13,"id":14},{"sys":24892},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24894},{"url":473,"details":24895,"fileName":479,"contentType":480},{"size":475,"image":24896},{"width":477,"height":478},{"sys":24898,"fields":24901},{"id":24899,"createdAt":24900},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":24902,"slug":24903,"articleIntro":24902,"category":24904},"Compte 58 - Virements internes","compte-58-virements-internes",[24905],{"metadata":24906,"sys":24909,"fields":24916},{"tags":24907,"concepts":24908},[],[],{"space":24910,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24912,"publishedVersion":429,"revision":63,"contentType":24914,"locale":29},{"sys":24911},{"type":12,"linkType":13,"id":14},{"sys":24913},{"id":21,"type":12,"linkType":22},{"sys":24915},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24917,"metaTitle":439,"metaDescription":440,"mainTitle":24918,"subtitle":458,"heroImage":24933,"ctaButton":481,"ctaLink":482},[438],{"data":24919,"content":24920,"nodeType":75},{},[24921,24927],{"data":24922,"content":24923,"nodeType":451},{},[24924],{"data":24925,"marks":24926,"value":450,"nodeType":83},{},[],{"data":24928,"content":24929,"nodeType":88},{},[24930],{"data":24931,"marks":24932,"value":107,"nodeType":83},{},[],{"metadata":24934,"sys":24937,"fields":24942},{"tags":24935,"concepts":24936},[],[],{"space":24938,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24940,"publishedVersion":63,"revision":45,"locale":29},{"sys":24939},{"type":12,"linkType":13,"id":14},{"sys":24941},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24943},{"url":473,"details":24944,"fileName":479,"contentType":480},{"size":475,"image":24945},{"width":477,"height":478},{"sys":24947,"fields":24950},{"id":24948,"createdAt":24949},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":24951,"slug":24952,"articleIntro":24951,"category":24953},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[24954],{"metadata":24955,"sys":24958,"fields":24965},{"tags":24956,"concepts":24957},[],[],{"space":24959,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":24961,"publishedVersion":429,"revision":63,"contentType":24963,"locale":29},{"sys":24960},{"type":12,"linkType":13,"id":14},{"sys":24962},{"id":21,"type":12,"linkType":22},{"sys":24964},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":24966,"metaTitle":439,"metaDescription":440,"mainTitle":24967,"subtitle":458,"heroImage":24982,"ctaButton":481,"ctaLink":482},[438],{"data":24968,"content":24969,"nodeType":75},{},[24970,24976],{"data":24971,"content":24972,"nodeType":451},{},[24973],{"data":24974,"marks":24975,"value":450,"nodeType":83},{},[],{"data":24977,"content":24978,"nodeType":88},{},[24979],{"data":24980,"marks":24981,"value":107,"nodeType":83},{},[],{"metadata":24983,"sys":24986,"fields":24991},{"tags":24984,"concepts":24985},[],[],{"space":24987,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":24989,"publishedVersion":63,"revision":45,"locale":29},{"sys":24988},{"type":12,"linkType":13,"id":14},{"sys":24990},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":24992},{"url":473,"details":24993,"fileName":479,"contentType":480},{"size":475,"image":24994},{"width":477,"height":478},{"sys":24996,"fields":24999},{"id":24997,"createdAt":24998},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":25000,"slug":25001,"articleIntro":25000,"category":25002},"68174 - Créances","compte-68174-creances",[25003],{"metadata":25004,"sys":25007,"fields":25014},{"tags":25005,"concepts":25006},[],[],{"space":25008,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25010,"publishedVersion":429,"revision":63,"contentType":25012,"locale":29},{"sys":25009},{"type":12,"linkType":13,"id":14},{"sys":25011},{"id":21,"type":12,"linkType":22},{"sys":25013},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25015,"metaTitle":439,"metaDescription":440,"mainTitle":25016,"subtitle":458,"heroImage":25031,"ctaButton":481,"ctaLink":482},[438],{"data":25017,"content":25018,"nodeType":75},{},[25019,25025],{"data":25020,"content":25021,"nodeType":451},{},[25022],{"data":25023,"marks":25024,"value":450,"nodeType":83},{},[],{"data":25026,"content":25027,"nodeType":88},{},[25028],{"data":25029,"marks":25030,"value":107,"nodeType":83},{},[],{"metadata":25032,"sys":25035,"fields":25040},{"tags":25033,"concepts":25034},[],[],{"space":25036,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25038,"publishedVersion":63,"revision":45,"locale":29},{"sys":25037},{"type":12,"linkType":13,"id":14},{"sys":25039},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25041},{"url":473,"details":25042,"fileName":479,"contentType":480},{"size":475,"image":25043},{"width":477,"height":478},{"sys":25045,"fields":25048},{"id":25046,"createdAt":25047},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":25049,"slug":25050,"articleIntro":25049,"category":25051},"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",[25052],{"metadata":25053,"sys":25056,"fields":25063},{"tags":25054,"concepts":25055},[],[],{"space":25057,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25059,"publishedVersion":429,"revision":63,"contentType":25061,"locale":29},{"sys":25058},{"type":12,"linkType":13,"id":14},{"sys":25060},{"id":21,"type":12,"linkType":22},{"sys":25062},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25064,"metaTitle":439,"metaDescription":440,"mainTitle":25065,"subtitle":458,"heroImage":25080,"ctaButton":481,"ctaLink":482},[438],{"data":25066,"content":25067,"nodeType":75},{},[25068,25074],{"data":25069,"content":25070,"nodeType":451},{},[25071],{"data":25072,"marks":25073,"value":450,"nodeType":83},{},[],{"data":25075,"content":25076,"nodeType":88},{},[25077],{"data":25078,"marks":25079,"value":107,"nodeType":83},{},[],{"metadata":25081,"sys":25084,"fields":25089},{"tags":25082,"concepts":25083},[],[],{"space":25085,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25087,"publishedVersion":63,"revision":45,"locale":29},{"sys":25086},{"type":12,"linkType":13,"id":14},{"sys":25088},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25090},{"url":473,"details":25091,"fileName":479,"contentType":480},{"size":475,"image":25092},{"width":477,"height":478},{"sys":25094,"fields":25097},{"id":25095,"createdAt":25096},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":25098,"slug":25099,"articleIntro":25098,"category":25100},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[25101],{"metadata":25102,"sys":25105,"fields":25112},{"tags":25103,"concepts":25104},[],[],{"space":25106,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25108,"publishedVersion":429,"revision":63,"contentType":25110,"locale":29},{"sys":25107},{"type":12,"linkType":13,"id":14},{"sys":25109},{"id":21,"type":12,"linkType":22},{"sys":25111},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25113,"metaTitle":439,"metaDescription":440,"mainTitle":25114,"subtitle":458,"heroImage":25129,"ctaButton":481,"ctaLink":482},[438],{"data":25115,"content":25116,"nodeType":75},{},[25117,25123],{"data":25118,"content":25119,"nodeType":451},{},[25120],{"data":25121,"marks":25122,"value":450,"nodeType":83},{},[],{"data":25124,"content":25125,"nodeType":88},{},[25126],{"data":25127,"marks":25128,"value":107,"nodeType":83},{},[],{"metadata":25130,"sys":25133,"fields":25138},{"tags":25131,"concepts":25132},[],[],{"space":25134,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25136,"publishedVersion":63,"revision":45,"locale":29},{"sys":25135},{"type":12,"linkType":13,"id":14},{"sys":25137},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25139},{"url":473,"details":25140,"fileName":479,"contentType":480},{"size":475,"image":25141},{"width":477,"height":478},{"sys":25143,"fields":25146},{"id":25144,"createdAt":25145},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":25147,"slug":25148,"articleIntro":25147,"category":25149},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[25150],{"metadata":25151,"sys":25154,"fields":25161},{"tags":25152,"concepts":25153},[],[],{"space":25155,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25157,"publishedVersion":429,"revision":63,"contentType":25159,"locale":29},{"sys":25156},{"type":12,"linkType":13,"id":14},{"sys":25158},{"id":21,"type":12,"linkType":22},{"sys":25160},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25162,"metaTitle":439,"metaDescription":440,"mainTitle":25163,"subtitle":458,"heroImage":25178,"ctaButton":481,"ctaLink":482},[438],{"data":25164,"content":25165,"nodeType":75},{},[25166,25172],{"data":25167,"content":25168,"nodeType":451},{},[25169],{"data":25170,"marks":25171,"value":450,"nodeType":83},{},[],{"data":25173,"content":25174,"nodeType":88},{},[25175],{"data":25176,"marks":25177,"value":107,"nodeType":83},{},[],{"metadata":25179,"sys":25182,"fields":25187},{"tags":25180,"concepts":25181},[],[],{"space":25183,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25185,"publishedVersion":63,"revision":45,"locale":29},{"sys":25184},{"type":12,"linkType":13,"id":14},{"sys":25186},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25188},{"url":473,"details":25189,"fileName":479,"contentType":480},{"size":475,"image":25190},{"width":477,"height":478},{"sys":25192,"fields":25195},{"id":25193,"createdAt":25194},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":25196,"slug":25197,"articleIntro":25196,"category":25198},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[25199],{"metadata":25200,"sys":25203,"fields":25210},{"tags":25201,"concepts":25202},[],[],{"space":25204,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25206,"publishedVersion":429,"revision":63,"contentType":25208,"locale":29},{"sys":25205},{"type":12,"linkType":13,"id":14},{"sys":25207},{"id":21,"type":12,"linkType":22},{"sys":25209},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25211,"metaTitle":439,"metaDescription":440,"mainTitle":25212,"subtitle":458,"heroImage":25227,"ctaButton":481,"ctaLink":482},[438],{"data":25213,"content":25214,"nodeType":75},{},[25215,25221],{"data":25216,"content":25217,"nodeType":451},{},[25218],{"data":25219,"marks":25220,"value":450,"nodeType":83},{},[],{"data":25222,"content":25223,"nodeType":88},{},[25224],{"data":25225,"marks":25226,"value":107,"nodeType":83},{},[],{"metadata":25228,"sys":25231,"fields":25236},{"tags":25229,"concepts":25230},[],[],{"space":25232,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25234,"publishedVersion":63,"revision":45,"locale":29},{"sys":25233},{"type":12,"linkType":13,"id":14},{"sys":25235},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25237},{"url":473,"details":25238,"fileName":479,"contentType":480},{"size":475,"image":25239},{"width":477,"height":478},{"sys":25241,"fields":25244},{"id":25242,"createdAt":25243},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":25245,"slug":25246,"articleIntro":25245,"category":25247},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[25248],{"metadata":25249,"sys":25252,"fields":25259},{"tags":25250,"concepts":25251},[],[],{"space":25253,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25255,"publishedVersion":429,"revision":63,"contentType":25257,"locale":29},{"sys":25254},{"type":12,"linkType":13,"id":14},{"sys":25256},{"id":21,"type":12,"linkType":22},{"sys":25258},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25260,"metaTitle":439,"metaDescription":440,"mainTitle":25261,"subtitle":458,"heroImage":25276,"ctaButton":481,"ctaLink":482},[438],{"data":25262,"content":25263,"nodeType":75},{},[25264,25270],{"data":25265,"content":25266,"nodeType":451},{},[25267],{"data":25268,"marks":25269,"value":450,"nodeType":83},{},[],{"data":25271,"content":25272,"nodeType":88},{},[25273],{"data":25274,"marks":25275,"value":107,"nodeType":83},{},[],{"metadata":25277,"sys":25280,"fields":25285},{"tags":25278,"concepts":25279},[],[],{"space":25281,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25283,"publishedVersion":63,"revision":45,"locale":29},{"sys":25282},{"type":12,"linkType":13,"id":14},{"sys":25284},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25286},{"url":473,"details":25287,"fileName":479,"contentType":480},{"size":475,"image":25288},{"width":477,"height":478},{"sys":25290,"fields":25293},{"id":25291,"createdAt":25292},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":25294,"slug":25295,"articleIntro":25294,"category":25296},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[25297],{"metadata":25298,"sys":25301,"fields":25308},{"tags":25299,"concepts":25300},[],[],{"space":25302,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25304,"publishedVersion":429,"revision":63,"contentType":25306,"locale":29},{"sys":25303},{"type":12,"linkType":13,"id":14},{"sys":25305},{"id":21,"type":12,"linkType":22},{"sys":25307},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25309,"metaTitle":439,"metaDescription":440,"mainTitle":25310,"subtitle":458,"heroImage":25325,"ctaButton":481,"ctaLink":482},[438],{"data":25311,"content":25312,"nodeType":75},{},[25313,25319],{"data":25314,"content":25315,"nodeType":451},{},[25316],{"data":25317,"marks":25318,"value":450,"nodeType":83},{},[],{"data":25320,"content":25321,"nodeType":88},{},[25322],{"data":25323,"marks":25324,"value":107,"nodeType":83},{},[],{"metadata":25326,"sys":25329,"fields":25334},{"tags":25327,"concepts":25328},[],[],{"space":25330,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25332,"publishedVersion":63,"revision":45,"locale":29},{"sys":25331},{"type":12,"linkType":13,"id":14},{"sys":25333},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25335},{"url":473,"details":25336,"fileName":479,"contentType":480},{"size":475,"image":25337},{"width":477,"height":478},{"sys":25339,"fields":25342},{"id":25340,"createdAt":25341},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":25343,"slug":25344,"articleIntro":25343,"category":25345},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[25346],{"metadata":25347,"sys":25350,"fields":25357},{"tags":25348,"concepts":25349},[],[],{"space":25351,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25353,"publishedVersion":429,"revision":63,"contentType":25355,"locale":29},{"sys":25352},{"type":12,"linkType":13,"id":14},{"sys":25354},{"id":21,"type":12,"linkType":22},{"sys":25356},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25358,"metaTitle":439,"metaDescription":440,"mainTitle":25359,"subtitle":458,"heroImage":25374,"ctaButton":481,"ctaLink":482},[438],{"data":25360,"content":25361,"nodeType":75},{},[25362,25368],{"data":25363,"content":25364,"nodeType":451},{},[25365],{"data":25366,"marks":25367,"value":450,"nodeType":83},{},[],{"data":25369,"content":25370,"nodeType":88},{},[25371],{"data":25372,"marks":25373,"value":107,"nodeType":83},{},[],{"metadata":25375,"sys":25378,"fields":25383},{"tags":25376,"concepts":25377},[],[],{"space":25379,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25381,"publishedVersion":63,"revision":45,"locale":29},{"sys":25380},{"type":12,"linkType":13,"id":14},{"sys":25382},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25384},{"url":473,"details":25385,"fileName":479,"contentType":480},{"size":475,"image":25386},{"width":477,"height":478},{"sys":25388,"fields":25391},{"id":25389,"createdAt":25390},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":25392,"slug":25393,"articleIntro":-1,"category":25394},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[25395],{"metadata":25396,"sys":25399,"fields":25406},{"tags":25397,"concepts":25398},[],[],{"space":25400,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25402,"publishedVersion":429,"revision":63,"contentType":25404,"locale":29},{"sys":25401},{"type":12,"linkType":13,"id":14},{"sys":25403},{"id":21,"type":12,"linkType":22},{"sys":25405},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25407,"metaTitle":439,"metaDescription":440,"mainTitle":25408,"subtitle":458,"heroImage":25423,"ctaButton":481,"ctaLink":482},[438],{"data":25409,"content":25410,"nodeType":75},{},[25411,25417],{"data":25412,"content":25413,"nodeType":451},{},[25414],{"data":25415,"marks":25416,"value":450,"nodeType":83},{},[],{"data":25418,"content":25419,"nodeType":88},{},[25420],{"data":25421,"marks":25422,"value":107,"nodeType":83},{},[],{"metadata":25424,"sys":25427,"fields":25432},{"tags":25425,"concepts":25426},[],[],{"space":25428,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25430,"publishedVersion":63,"revision":45,"locale":29},{"sys":25429},{"type":12,"linkType":13,"id":14},{"sys":25431},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25433},{"url":473,"details":25434,"fileName":479,"contentType":480},{"size":475,"image":25435},{"width":477,"height":478},{"sys":25437,"fields":25440},{"id":25438,"createdAt":25439},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":25441,"slug":25442,"articleIntro":25441,"category":25443},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[25444],{"metadata":25445,"sys":25448,"fields":25455},{"tags":25446,"concepts":25447},[],[],{"space":25449,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25451,"publishedVersion":429,"revision":63,"contentType":25453,"locale":29},{"sys":25450},{"type":12,"linkType":13,"id":14},{"sys":25452},{"id":21,"type":12,"linkType":22},{"sys":25454},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25456,"metaTitle":439,"metaDescription":440,"mainTitle":25457,"subtitle":458,"heroImage":25472,"ctaButton":481,"ctaLink":482},[438],{"data":25458,"content":25459,"nodeType":75},{},[25460,25466],{"data":25461,"content":25462,"nodeType":451},{},[25463],{"data":25464,"marks":25465,"value":450,"nodeType":83},{},[],{"data":25467,"content":25468,"nodeType":88},{},[25469],{"data":25470,"marks":25471,"value":107,"nodeType":83},{},[],{"metadata":25473,"sys":25476,"fields":25481},{"tags":25474,"concepts":25475},[],[],{"space":25477,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25479,"publishedVersion":63,"revision":45,"locale":29},{"sys":25478},{"type":12,"linkType":13,"id":14},{"sys":25480},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25482},{"url":473,"details":25483,"fileName":479,"contentType":480},{"size":475,"image":25484},{"width":477,"height":478},{"sys":25486,"fields":25489},{"id":25487,"createdAt":25488},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":25490,"slug":25491,"articleIntro":25490,"category":25492},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[25493],{"metadata":25494,"sys":25497,"fields":25504},{"tags":25495,"concepts":25496},[],[],{"space":25498,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25500,"publishedVersion":429,"revision":63,"contentType":25502,"locale":29},{"sys":25499},{"type":12,"linkType":13,"id":14},{"sys":25501},{"id":21,"type":12,"linkType":22},{"sys":25503},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25505,"metaTitle":439,"metaDescription":440,"mainTitle":25506,"subtitle":458,"heroImage":25521,"ctaButton":481,"ctaLink":482},[438],{"data":25507,"content":25508,"nodeType":75},{},[25509,25515],{"data":25510,"content":25511,"nodeType":451},{},[25512],{"data":25513,"marks":25514,"value":450,"nodeType":83},{},[],{"data":25516,"content":25517,"nodeType":88},{},[25518],{"data":25519,"marks":25520,"value":107,"nodeType":83},{},[],{"metadata":25522,"sys":25525,"fields":25530},{"tags":25523,"concepts":25524},[],[],{"space":25526,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25528,"publishedVersion":63,"revision":45,"locale":29},{"sys":25527},{"type":12,"linkType":13,"id":14},{"sys":25529},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25531},{"url":473,"details":25532,"fileName":479,"contentType":480},{"size":475,"image":25533},{"width":477,"height":478},{"sys":25535,"fields":25538},{"id":25536,"createdAt":25537},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":25539,"slug":25540,"articleIntro":25541,"category":25542},"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.",[25543],{"metadata":25544,"sys":25547,"fields":25554},{"tags":25545,"concepts":25546},[],[],{"space":25548,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25550,"publishedVersion":429,"revision":63,"contentType":25552,"locale":29},{"sys":25549},{"type":12,"linkType":13,"id":14},{"sys":25551},{"id":21,"type":12,"linkType":22},{"sys":25553},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25555,"metaTitle":439,"metaDescription":440,"mainTitle":25556,"subtitle":458,"heroImage":25571,"ctaButton":481,"ctaLink":482},[438],{"data":25557,"content":25558,"nodeType":75},{},[25559,25565],{"data":25560,"content":25561,"nodeType":451},{},[25562],{"data":25563,"marks":25564,"value":450,"nodeType":83},{},[],{"data":25566,"content":25567,"nodeType":88},{},[25568],{"data":25569,"marks":25570,"value":107,"nodeType":83},{},[],{"metadata":25572,"sys":25575,"fields":25580},{"tags":25573,"concepts":25574},[],[],{"space":25576,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25578,"publishedVersion":63,"revision":45,"locale":29},{"sys":25577},{"type":12,"linkType":13,"id":14},{"sys":25579},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25581},{"url":473,"details":25582,"fileName":479,"contentType":480},{"size":475,"image":25583},{"width":477,"height":478},{"sys":25585,"fields":25588},{"id":25586,"createdAt":25587},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":25589,"slug":25590,"articleIntro":25589,"category":25591},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[25592],{"metadata":25593,"sys":25596,"fields":25603},{"tags":25594,"concepts":25595},[],[],{"space":25597,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25599,"publishedVersion":429,"revision":63,"contentType":25601,"locale":29},{"sys":25598},{"type":12,"linkType":13,"id":14},{"sys":25600},{"id":21,"type":12,"linkType":22},{"sys":25602},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25604,"metaTitle":439,"metaDescription":440,"mainTitle":25605,"subtitle":458,"heroImage":25620,"ctaButton":481,"ctaLink":482},[438],{"data":25606,"content":25607,"nodeType":75},{},[25608,25614],{"data":25609,"content":25610,"nodeType":451},{},[25611],{"data":25612,"marks":25613,"value":450,"nodeType":83},{},[],{"data":25615,"content":25616,"nodeType":88},{},[25617],{"data":25618,"marks":25619,"value":107,"nodeType":83},{},[],{"metadata":25621,"sys":25624,"fields":25629},{"tags":25622,"concepts":25623},[],[],{"space":25625,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25627,"publishedVersion":63,"revision":45,"locale":29},{"sys":25626},{"type":12,"linkType":13,"id":14},{"sys":25628},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25630},{"url":473,"details":25631,"fileName":479,"contentType":480},{"size":475,"image":25632},{"width":477,"height":478},{"sys":25634,"fields":25637},{"id":25635,"createdAt":25636},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":25638,"slug":25639,"articleIntro":25638,"category":25640},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[25641],{"metadata":25642,"sys":25645,"fields":25652},{"tags":25643,"concepts":25644},[],[],{"space":25646,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25648,"publishedVersion":429,"revision":63,"contentType":25650,"locale":29},{"sys":25647},{"type":12,"linkType":13,"id":14},{"sys":25649},{"id":21,"type":12,"linkType":22},{"sys":25651},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25653,"metaTitle":439,"metaDescription":440,"mainTitle":25654,"subtitle":458,"heroImage":25669,"ctaButton":481,"ctaLink":482},[438],{"data":25655,"content":25656,"nodeType":75},{},[25657,25663],{"data":25658,"content":25659,"nodeType":451},{},[25660],{"data":25661,"marks":25662,"value":450,"nodeType":83},{},[],{"data":25664,"content":25665,"nodeType":88},{},[25666],{"data":25667,"marks":25668,"value":107,"nodeType":83},{},[],{"metadata":25670,"sys":25673,"fields":25678},{"tags":25671,"concepts":25672},[],[],{"space":25674,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25676,"publishedVersion":63,"revision":45,"locale":29},{"sys":25675},{"type":12,"linkType":13,"id":14},{"sys":25677},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25679},{"url":473,"details":25680,"fileName":479,"contentType":480},{"size":475,"image":25681},{"width":477,"height":478},{"sys":25683,"fields":25686},{"id":25684,"createdAt":25685},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":25687,"slug":25688,"articleIntro":25687,"category":25689},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[25690],{"metadata":25691,"sys":25694,"fields":25701},{"tags":25692,"concepts":25693},[],[],{"space":25695,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25697,"publishedVersion":429,"revision":63,"contentType":25699,"locale":29},{"sys":25696},{"type":12,"linkType":13,"id":14},{"sys":25698},{"id":21,"type":12,"linkType":22},{"sys":25700},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25702,"metaTitle":439,"metaDescription":440,"mainTitle":25703,"subtitle":458,"heroImage":25718,"ctaButton":481,"ctaLink":482},[438],{"data":25704,"content":25705,"nodeType":75},{},[25706,25712],{"data":25707,"content":25708,"nodeType":451},{},[25709],{"data":25710,"marks":25711,"value":450,"nodeType":83},{},[],{"data":25713,"content":25714,"nodeType":88},{},[25715],{"data":25716,"marks":25717,"value":107,"nodeType":83},{},[],{"metadata":25719,"sys":25722,"fields":25727},{"tags":25720,"concepts":25721},[],[],{"space":25723,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25725,"publishedVersion":63,"revision":45,"locale":29},{"sys":25724},{"type":12,"linkType":13,"id":14},{"sys":25726},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25728},{"url":473,"details":25729,"fileName":479,"contentType":480},{"size":475,"image":25730},{"width":477,"height":478},{"sys":25732,"fields":25735},{"id":25733,"createdAt":25734},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":25736,"slug":25737,"articleIntro":25736,"category":25738},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[25739],{"metadata":25740,"sys":25743,"fields":25750},{"tags":25741,"concepts":25742},[],[],{"space":25744,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25746,"publishedVersion":429,"revision":63,"contentType":25748,"locale":29},{"sys":25745},{"type":12,"linkType":13,"id":14},{"sys":25747},{"id":21,"type":12,"linkType":22},{"sys":25749},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25751,"metaTitle":439,"metaDescription":440,"mainTitle":25752,"subtitle":458,"heroImage":25767,"ctaButton":481,"ctaLink":482},[438],{"data":25753,"content":25754,"nodeType":75},{},[25755,25761],{"data":25756,"content":25757,"nodeType":451},{},[25758],{"data":25759,"marks":25760,"value":450,"nodeType":83},{},[],{"data":25762,"content":25763,"nodeType":88},{},[25764],{"data":25765,"marks":25766,"value":107,"nodeType":83},{},[],{"metadata":25768,"sys":25771,"fields":25776},{"tags":25769,"concepts":25770},[],[],{"space":25772,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25774,"publishedVersion":63,"revision":45,"locale":29},{"sys":25773},{"type":12,"linkType":13,"id":14},{"sys":25775},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25777},{"url":473,"details":25778,"fileName":479,"contentType":480},{"size":475,"image":25779},{"width":477,"height":478},{"sys":25781,"fields":25784},{"id":25782,"createdAt":25783},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":25785,"slug":25786,"articleIntro":25787,"category":25788},"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.",[25789],{"metadata":25790,"sys":25793,"fields":25800},{"tags":25791,"concepts":25792},[],[],{"space":25794,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25796,"publishedVersion":429,"revision":63,"contentType":25798,"locale":29},{"sys":25795},{"type":12,"linkType":13,"id":14},{"sys":25797},{"id":21,"type":12,"linkType":22},{"sys":25799},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25801,"metaTitle":439,"metaDescription":440,"mainTitle":25802,"subtitle":458,"heroImage":25817,"ctaButton":481,"ctaLink":482},[438],{"data":25803,"content":25804,"nodeType":75},{},[25805,25811],{"data":25806,"content":25807,"nodeType":451},{},[25808],{"data":25809,"marks":25810,"value":450,"nodeType":83},{},[],{"data":25812,"content":25813,"nodeType":88},{},[25814],{"data":25815,"marks":25816,"value":107,"nodeType":83},{},[],{"metadata":25818,"sys":25821,"fields":25826},{"tags":25819,"concepts":25820},[],[],{"space":25822,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25824,"publishedVersion":63,"revision":45,"locale":29},{"sys":25823},{"type":12,"linkType":13,"id":14},{"sys":25825},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25827},{"url":473,"details":25828,"fileName":479,"contentType":480},{"size":475,"image":25829},{"width":477,"height":478},{"sys":25831,"fields":25834},{"id":25832,"createdAt":25833},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":25835,"slug":25836,"articleIntro":-1,"category":25837},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[25838],{"metadata":25839,"sys":25842,"fields":25849},{"tags":25840,"concepts":25841},[],[],{"space":25843,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25845,"publishedVersion":429,"revision":63,"contentType":25847,"locale":29},{"sys":25844},{"type":12,"linkType":13,"id":14},{"sys":25846},{"id":21,"type":12,"linkType":22},{"sys":25848},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25850,"metaTitle":439,"metaDescription":440,"mainTitle":25851,"subtitle":458,"heroImage":25866,"ctaButton":481,"ctaLink":482},[438],{"data":25852,"content":25853,"nodeType":75},{},[25854,25860],{"data":25855,"content":25856,"nodeType":451},{},[25857],{"data":25858,"marks":25859,"value":450,"nodeType":83},{},[],{"data":25861,"content":25862,"nodeType":88},{},[25863],{"data":25864,"marks":25865,"value":107,"nodeType":83},{},[],{"metadata":25867,"sys":25870,"fields":25875},{"tags":25868,"concepts":25869},[],[],{"space":25871,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25873,"publishedVersion":63,"revision":45,"locale":29},{"sys":25872},{"type":12,"linkType":13,"id":14},{"sys":25874},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25876},{"url":473,"details":25877,"fileName":479,"contentType":480},{"size":475,"image":25878},{"width":477,"height":478},{"sys":25880,"fields":25883},{"id":25881,"createdAt":25882},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":25884,"slug":25885,"articleIntro":25884,"category":25886},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[25887],{"metadata":25888,"sys":25891,"fields":25898},{"tags":25889,"concepts":25890},[],[],{"space":25892,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25894,"publishedVersion":429,"revision":63,"contentType":25896,"locale":29},{"sys":25893},{"type":12,"linkType":13,"id":14},{"sys":25895},{"id":21,"type":12,"linkType":22},{"sys":25897},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25899,"metaTitle":439,"metaDescription":440,"mainTitle":25900,"subtitle":458,"heroImage":25915,"ctaButton":481,"ctaLink":482},[438],{"data":25901,"content":25902,"nodeType":75},{},[25903,25909],{"data":25904,"content":25905,"nodeType":451},{},[25906],{"data":25907,"marks":25908,"value":450,"nodeType":83},{},[],{"data":25910,"content":25911,"nodeType":88},{},[25912],{"data":25913,"marks":25914,"value":107,"nodeType":83},{},[],{"metadata":25916,"sys":25919,"fields":25924},{"tags":25917,"concepts":25918},[],[],{"space":25920,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25922,"publishedVersion":63,"revision":45,"locale":29},{"sys":25921},{"type":12,"linkType":13,"id":14},{"sys":25923},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25925},{"url":473,"details":25926,"fileName":479,"contentType":480},{"size":475,"image":25927},{"width":477,"height":478},{"sys":25929,"fields":25932},{"id":25930,"createdAt":25931},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":25933,"slug":25934,"articleIntro":25933,"category":25935},"4558 - Intérêts courus","compte-4558-interets-courus",[25936],{"metadata":25937,"sys":25940,"fields":25947},{"tags":25938,"concepts":25939},[],[],{"space":25941,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25943,"publishedVersion":429,"revision":63,"contentType":25945,"locale":29},{"sys":25942},{"type":12,"linkType":13,"id":14},{"sys":25944},{"id":21,"type":12,"linkType":22},{"sys":25946},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25948,"metaTitle":439,"metaDescription":440,"mainTitle":25949,"subtitle":458,"heroImage":25964,"ctaButton":481,"ctaLink":482},[438],{"data":25950,"content":25951,"nodeType":75},{},[25952,25958],{"data":25953,"content":25954,"nodeType":451},{},[25955],{"data":25956,"marks":25957,"value":450,"nodeType":83},{},[],{"data":25959,"content":25960,"nodeType":88},{},[25961],{"data":25962,"marks":25963,"value":107,"nodeType":83},{},[],{"metadata":25965,"sys":25968,"fields":25973},{"tags":25966,"concepts":25967},[],[],{"space":25969,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":25971,"publishedVersion":63,"revision":45,"locale":29},{"sys":25970},{"type":12,"linkType":13,"id":14},{"sys":25972},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":25974},{"url":473,"details":25975,"fileName":479,"contentType":480},{"size":475,"image":25976},{"width":477,"height":478},{"sys":25978,"fields":25981},{"id":25979,"createdAt":25980},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":25982,"slug":25983,"articleIntro":25982,"category":25984},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[25985],{"metadata":25986,"sys":25989,"fields":25996},{"tags":25987,"concepts":25988},[],[],{"space":25990,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":25992,"publishedVersion":429,"revision":63,"contentType":25994,"locale":29},{"sys":25991},{"type":12,"linkType":13,"id":14},{"sys":25993},{"id":21,"type":12,"linkType":22},{"sys":25995},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":25997,"metaTitle":439,"metaDescription":440,"mainTitle":25998,"subtitle":458,"heroImage":26013,"ctaButton":481,"ctaLink":482},[438],{"data":25999,"content":26000,"nodeType":75},{},[26001,26007],{"data":26002,"content":26003,"nodeType":451},{},[26004],{"data":26005,"marks":26006,"value":450,"nodeType":83},{},[],{"data":26008,"content":26009,"nodeType":88},{},[26010],{"data":26011,"marks":26012,"value":107,"nodeType":83},{},[],{"metadata":26014,"sys":26017,"fields":26022},{"tags":26015,"concepts":26016},[],[],{"space":26018,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26020,"publishedVersion":63,"revision":45,"locale":29},{"sys":26019},{"type":12,"linkType":13,"id":14},{"sys":26021},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26023},{"url":473,"details":26024,"fileName":479,"contentType":480},{"size":475,"image":26025},{"width":477,"height":478},{"sys":26027,"fields":26030},{"id":26028,"createdAt":26029},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":26031,"slug":26032,"articleIntro":26031,"category":26033},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[26034],{"metadata":26035,"sys":26038,"fields":26045},{"tags":26036,"concepts":26037},[],[],{"space":26039,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26041,"publishedVersion":429,"revision":63,"contentType":26043,"locale":29},{"sys":26040},{"type":12,"linkType":13,"id":14},{"sys":26042},{"id":21,"type":12,"linkType":22},{"sys":26044},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26046,"metaTitle":439,"metaDescription":440,"mainTitle":26047,"subtitle":458,"heroImage":26062,"ctaButton":481,"ctaLink":482},[438],{"data":26048,"content":26049,"nodeType":75},{},[26050,26056],{"data":26051,"content":26052,"nodeType":451},{},[26053],{"data":26054,"marks":26055,"value":450,"nodeType":83},{},[],{"data":26057,"content":26058,"nodeType":88},{},[26059],{"data":26060,"marks":26061,"value":107,"nodeType":83},{},[],{"metadata":26063,"sys":26066,"fields":26071},{"tags":26064,"concepts":26065},[],[],{"space":26067,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26069,"publishedVersion":63,"revision":45,"locale":29},{"sys":26068},{"type":12,"linkType":13,"id":14},{"sys":26070},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26072},{"url":473,"details":26073,"fileName":479,"contentType":480},{"size":475,"image":26074},{"width":477,"height":478},{"sys":26076,"fields":26079},{"id":26077,"createdAt":26078},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":26080,"slug":26081,"articleIntro":26080,"category":26082},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[26083],{"metadata":26084,"sys":26087,"fields":26094},{"tags":26085,"concepts":26086},[],[],{"space":26088,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26090,"publishedVersion":429,"revision":63,"contentType":26092,"locale":29},{"sys":26089},{"type":12,"linkType":13,"id":14},{"sys":26091},{"id":21,"type":12,"linkType":22},{"sys":26093},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26095,"metaTitle":439,"metaDescription":440,"mainTitle":26096,"subtitle":458,"heroImage":26111,"ctaButton":481,"ctaLink":482},[438],{"data":26097,"content":26098,"nodeType":75},{},[26099,26105],{"data":26100,"content":26101,"nodeType":451},{},[26102],{"data":26103,"marks":26104,"value":450,"nodeType":83},{},[],{"data":26106,"content":26107,"nodeType":88},{},[26108],{"data":26109,"marks":26110,"value":107,"nodeType":83},{},[],{"metadata":26112,"sys":26115,"fields":26120},{"tags":26113,"concepts":26114},[],[],{"space":26116,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26118,"publishedVersion":63,"revision":45,"locale":29},{"sys":26117},{"type":12,"linkType":13,"id":14},{"sys":26119},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26121},{"url":473,"details":26122,"fileName":479,"contentType":480},{"size":475,"image":26123},{"width":477,"height":478},{"sys":26125,"fields":26128},{"id":26126,"createdAt":26127},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":26129,"slug":26130,"articleIntro":26129,"category":26131},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[26132],{"metadata":26133,"sys":26136,"fields":26143},{"tags":26134,"concepts":26135},[],[],{"space":26137,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26139,"publishedVersion":429,"revision":63,"contentType":26141,"locale":29},{"sys":26138},{"type":12,"linkType":13,"id":14},{"sys":26140},{"id":21,"type":12,"linkType":22},{"sys":26142},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26144,"metaTitle":439,"metaDescription":440,"mainTitle":26145,"subtitle":458,"heroImage":26160,"ctaButton":481,"ctaLink":482},[438],{"data":26146,"content":26147,"nodeType":75},{},[26148,26154],{"data":26149,"content":26150,"nodeType":451},{},[26151],{"data":26152,"marks":26153,"value":450,"nodeType":83},{},[],{"data":26155,"content":26156,"nodeType":88},{},[26157],{"data":26158,"marks":26159,"value":107,"nodeType":83},{},[],{"metadata":26161,"sys":26164,"fields":26169},{"tags":26162,"concepts":26163},[],[],{"space":26165,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26167,"publishedVersion":63,"revision":45,"locale":29},{"sys":26166},{"type":12,"linkType":13,"id":14},{"sys":26168},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26170},{"url":473,"details":26171,"fileName":479,"contentType":480},{"size":475,"image":26172},{"width":477,"height":478},{"sys":26174,"fields":26177},{"id":26175,"createdAt":26176},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":26178,"slug":26179,"articleIntro":26178,"category":26180},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[26181],{"metadata":26182,"sys":26185,"fields":26192},{"tags":26183,"concepts":26184},[],[],{"space":26186,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26188,"publishedVersion":429,"revision":63,"contentType":26190,"locale":29},{"sys":26187},{"type":12,"linkType":13,"id":14},{"sys":26189},{"id":21,"type":12,"linkType":22},{"sys":26191},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26193,"metaTitle":439,"metaDescription":440,"mainTitle":26194,"subtitle":458,"heroImage":26209,"ctaButton":481,"ctaLink":482},[438],{"data":26195,"content":26196,"nodeType":75},{},[26197,26203],{"data":26198,"content":26199,"nodeType":451},{},[26200],{"data":26201,"marks":26202,"value":450,"nodeType":83},{},[],{"data":26204,"content":26205,"nodeType":88},{},[26206],{"data":26207,"marks":26208,"value":107,"nodeType":83},{},[],{"metadata":26210,"sys":26213,"fields":26218},{"tags":26211,"concepts":26212},[],[],{"space":26214,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26216,"publishedVersion":63,"revision":45,"locale":29},{"sys":26215},{"type":12,"linkType":13,"id":14},{"sys":26217},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26219},{"url":473,"details":26220,"fileName":479,"contentType":480},{"size":475,"image":26221},{"width":477,"height":478},{"sys":26223,"fields":26226},{"id":26224,"createdAt":26225},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":26227,"slug":26228,"articleIntro":-1,"category":26229},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[26230],{"metadata":26231,"sys":26234,"fields":26241},{"tags":26232,"concepts":26233},[],[],{"space":26235,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26237,"publishedVersion":429,"revision":63,"contentType":26239,"locale":29},{"sys":26236},{"type":12,"linkType":13,"id":14},{"sys":26238},{"id":21,"type":12,"linkType":22},{"sys":26240},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26242,"metaTitle":439,"metaDescription":440,"mainTitle":26243,"subtitle":458,"heroImage":26258,"ctaButton":481,"ctaLink":482},[438],{"data":26244,"content":26245,"nodeType":75},{},[26246,26252],{"data":26247,"content":26248,"nodeType":451},{},[26249],{"data":26250,"marks":26251,"value":450,"nodeType":83},{},[],{"data":26253,"content":26254,"nodeType":88},{},[26255],{"data":26256,"marks":26257,"value":107,"nodeType":83},{},[],{"metadata":26259,"sys":26262,"fields":26267},{"tags":26260,"concepts":26261},[],[],{"space":26263,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26265,"publishedVersion":63,"revision":45,"locale":29},{"sys":26264},{"type":12,"linkType":13,"id":14},{"sys":26266},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26268},{"url":473,"details":26269,"fileName":479,"contentType":480},{"size":475,"image":26270},{"width":477,"height":478},{"sys":26272,"fields":26275},{"id":26273,"createdAt":26274},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":26276,"slug":26277,"articleIntro":26276,"category":26278},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[26279],{"metadata":26280,"sys":26283,"fields":26290},{"tags":26281,"concepts":26282},[],[],{"space":26284,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26286,"publishedVersion":429,"revision":63,"contentType":26288,"locale":29},{"sys":26285},{"type":12,"linkType":13,"id":14},{"sys":26287},{"id":21,"type":12,"linkType":22},{"sys":26289},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26291,"metaTitle":439,"metaDescription":440,"mainTitle":26292,"subtitle":458,"heroImage":26307,"ctaButton":481,"ctaLink":482},[438],{"data":26293,"content":26294,"nodeType":75},{},[26295,26301],{"data":26296,"content":26297,"nodeType":451},{},[26298],{"data":26299,"marks":26300,"value":450,"nodeType":83},{},[],{"data":26302,"content":26303,"nodeType":88},{},[26304],{"data":26305,"marks":26306,"value":107,"nodeType":83},{},[],{"metadata":26308,"sys":26311,"fields":26316},{"tags":26309,"concepts":26310},[],[],{"space":26312,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26314,"publishedVersion":63,"revision":45,"locale":29},{"sys":26313},{"type":12,"linkType":13,"id":14},{"sys":26315},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26317},{"url":473,"details":26318,"fileName":479,"contentType":480},{"size":475,"image":26319},{"width":477,"height":478},{"sys":26321,"fields":26324},{"id":26322,"createdAt":26323},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":26325,"slug":26326,"articleIntro":26325,"category":26327},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[26328],{"metadata":26329,"sys":26332,"fields":26339},{"tags":26330,"concepts":26331},[],[],{"space":26333,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26335,"publishedVersion":429,"revision":63,"contentType":26337,"locale":29},{"sys":26334},{"type":12,"linkType":13,"id":14},{"sys":26336},{"id":21,"type":12,"linkType":22},{"sys":26338},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26340,"metaTitle":439,"metaDescription":440,"mainTitle":26341,"subtitle":458,"heroImage":26356,"ctaButton":481,"ctaLink":482},[438],{"data":26342,"content":26343,"nodeType":75},{},[26344,26350],{"data":26345,"content":26346,"nodeType":451},{},[26347],{"data":26348,"marks":26349,"value":450,"nodeType":83},{},[],{"data":26351,"content":26352,"nodeType":88},{},[26353],{"data":26354,"marks":26355,"value":107,"nodeType":83},{},[],{"metadata":26357,"sys":26360,"fields":26365},{"tags":26358,"concepts":26359},[],[],{"space":26361,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26363,"publishedVersion":63,"revision":45,"locale":29},{"sys":26362},{"type":12,"linkType":13,"id":14},{"sys":26364},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26366},{"url":473,"details":26367,"fileName":479,"contentType":480},{"size":475,"image":26368},{"width":477,"height":478},{"sys":26370,"fields":26373},{"id":26371,"createdAt":26372},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":26374,"slug":26375,"articleIntro":-1,"category":26376},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[26377],{"metadata":26378,"sys":26381,"fields":26388},{"tags":26379,"concepts":26380},[],[],{"space":26382,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26384,"publishedVersion":429,"revision":63,"contentType":26386,"locale":29},{"sys":26383},{"type":12,"linkType":13,"id":14},{"sys":26385},{"id":21,"type":12,"linkType":22},{"sys":26387},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26389,"metaTitle":439,"metaDescription":440,"mainTitle":26390,"subtitle":458,"heroImage":26405,"ctaButton":481,"ctaLink":482},[438],{"data":26391,"content":26392,"nodeType":75},{},[26393,26399],{"data":26394,"content":26395,"nodeType":451},{},[26396],{"data":26397,"marks":26398,"value":450,"nodeType":83},{},[],{"data":26400,"content":26401,"nodeType":88},{},[26402],{"data":26403,"marks":26404,"value":107,"nodeType":83},{},[],{"metadata":26406,"sys":26409,"fields":26414},{"tags":26407,"concepts":26408},[],[],{"space":26410,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26412,"publishedVersion":63,"revision":45,"locale":29},{"sys":26411},{"type":12,"linkType":13,"id":14},{"sys":26413},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26415},{"url":473,"details":26416,"fileName":479,"contentType":480},{"size":475,"image":26417},{"width":477,"height":478},{"sys":26419,"fields":26422},{"id":26420,"createdAt":26421},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":26423,"slug":26424,"articleIntro":26423,"category":26425},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[26426],{"metadata":26427,"sys":26430,"fields":26437},{"tags":26428,"concepts":26429},[],[],{"space":26431,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26433,"publishedVersion":429,"revision":63,"contentType":26435,"locale":29},{"sys":26432},{"type":12,"linkType":13,"id":14},{"sys":26434},{"id":21,"type":12,"linkType":22},{"sys":26436},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26438,"metaTitle":439,"metaDescription":440,"mainTitle":26439,"subtitle":458,"heroImage":26454,"ctaButton":481,"ctaLink":482},[438],{"data":26440,"content":26441,"nodeType":75},{},[26442,26448],{"data":26443,"content":26444,"nodeType":451},{},[26445],{"data":26446,"marks":26447,"value":450,"nodeType":83},{},[],{"data":26449,"content":26450,"nodeType":88},{},[26451],{"data":26452,"marks":26453,"value":107,"nodeType":83},{},[],{"metadata":26455,"sys":26458,"fields":26463},{"tags":26456,"concepts":26457},[],[],{"space":26459,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26461,"publishedVersion":63,"revision":45,"locale":29},{"sys":26460},{"type":12,"linkType":13,"id":14},{"sys":26462},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26464},{"url":473,"details":26465,"fileName":479,"contentType":480},{"size":475,"image":26466},{"width":477,"height":478},{"sys":26468,"fields":26471},{"id":26469,"createdAt":26470},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":26472,"slug":26473,"articleIntro":26472,"category":26474},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[26475],{"metadata":26476,"sys":26479,"fields":26486},{"tags":26477,"concepts":26478},[],[],{"space":26480,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26482,"publishedVersion":429,"revision":63,"contentType":26484,"locale":29},{"sys":26481},{"type":12,"linkType":13,"id":14},{"sys":26483},{"id":21,"type":12,"linkType":22},{"sys":26485},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26487,"metaTitle":439,"metaDescription":440,"mainTitle":26488,"subtitle":458,"heroImage":26503,"ctaButton":481,"ctaLink":482},[438],{"data":26489,"content":26490,"nodeType":75},{},[26491,26497],{"data":26492,"content":26493,"nodeType":451},{},[26494],{"data":26495,"marks":26496,"value":450,"nodeType":83},{},[],{"data":26498,"content":26499,"nodeType":88},{},[26500],{"data":26501,"marks":26502,"value":107,"nodeType":83},{},[],{"metadata":26504,"sys":26507,"fields":26512},{"tags":26505,"concepts":26506},[],[],{"space":26508,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26510,"publishedVersion":63,"revision":45,"locale":29},{"sys":26509},{"type":12,"linkType":13,"id":14},{"sys":26511},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26513},{"url":473,"details":26514,"fileName":479,"contentType":480},{"size":475,"image":26515},{"width":477,"height":478},{"sys":26517,"fields":26520},{"id":26518,"createdAt":26519},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":26521,"slug":26522,"articleIntro":-1,"category":26523},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[26524],{"metadata":26525,"sys":26528,"fields":26535},{"tags":26526,"concepts":26527},[],[],{"space":26529,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26531,"publishedVersion":429,"revision":63,"contentType":26533,"locale":29},{"sys":26530},{"type":12,"linkType":13,"id":14},{"sys":26532},{"id":21,"type":12,"linkType":22},{"sys":26534},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26536,"metaTitle":439,"metaDescription":440,"mainTitle":26537,"subtitle":458,"heroImage":26552,"ctaButton":481,"ctaLink":482},[438],{"data":26538,"content":26539,"nodeType":75},{},[26540,26546],{"data":26541,"content":26542,"nodeType":451},{},[26543],{"data":26544,"marks":26545,"value":450,"nodeType":83},{},[],{"data":26547,"content":26548,"nodeType":88},{},[26549],{"data":26550,"marks":26551,"value":107,"nodeType":83},{},[],{"metadata":26553,"sys":26556,"fields":26561},{"tags":26554,"concepts":26555},[],[],{"space":26557,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26559,"publishedVersion":63,"revision":45,"locale":29},{"sys":26558},{"type":12,"linkType":13,"id":14},{"sys":26560},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26562},{"url":473,"details":26563,"fileName":479,"contentType":480},{"size":475,"image":26564},{"width":477,"height":478},{"sys":26566,"fields":26569},{"id":26567,"createdAt":26568},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":26570,"slug":26571,"articleIntro":26572,"category":26573},"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",[26574],{"metadata":26575,"sys":26578,"fields":26585},{"tags":26576,"concepts":26577},[],[],{"space":26579,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26581,"publishedVersion":429,"revision":63,"contentType":26583,"locale":29},{"sys":26580},{"type":12,"linkType":13,"id":14},{"sys":26582},{"id":21,"type":12,"linkType":22},{"sys":26584},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26586,"metaTitle":439,"metaDescription":440,"mainTitle":26587,"subtitle":458,"heroImage":26602,"ctaButton":481,"ctaLink":482},[438],{"data":26588,"content":26589,"nodeType":75},{},[26590,26596],{"data":26591,"content":26592,"nodeType":451},{},[26593],{"data":26594,"marks":26595,"value":450,"nodeType":83},{},[],{"data":26597,"content":26598,"nodeType":88},{},[26599],{"data":26600,"marks":26601,"value":107,"nodeType":83},{},[],{"metadata":26603,"sys":26606,"fields":26611},{"tags":26604,"concepts":26605},[],[],{"space":26607,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26609,"publishedVersion":63,"revision":45,"locale":29},{"sys":26608},{"type":12,"linkType":13,"id":14},{"sys":26610},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26612},{"url":473,"details":26613,"fileName":479,"contentType":480},{"size":475,"image":26614},{"width":477,"height":478},{"sys":26616,"fields":26619},{"id":26617,"createdAt":26618},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":26620,"slug":26621,"articleIntro":26620,"category":26622},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[26623],{"metadata":26624,"sys":26627,"fields":26634},{"tags":26625,"concepts":26626},[],[],{"space":26628,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26630,"publishedVersion":429,"revision":63,"contentType":26632,"locale":29},{"sys":26629},{"type":12,"linkType":13,"id":14},{"sys":26631},{"id":21,"type":12,"linkType":22},{"sys":26633},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26635,"metaTitle":439,"metaDescription":440,"mainTitle":26636,"subtitle":458,"heroImage":26651,"ctaButton":481,"ctaLink":482},[438],{"data":26637,"content":26638,"nodeType":75},{},[26639,26645],{"data":26640,"content":26641,"nodeType":451},{},[26642],{"data":26643,"marks":26644,"value":450,"nodeType":83},{},[],{"data":26646,"content":26647,"nodeType":88},{},[26648],{"data":26649,"marks":26650,"value":107,"nodeType":83},{},[],{"metadata":26652,"sys":26655,"fields":26660},{"tags":26653,"concepts":26654},[],[],{"space":26656,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26658,"publishedVersion":63,"revision":45,"locale":29},{"sys":26657},{"type":12,"linkType":13,"id":14},{"sys":26659},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26661},{"url":473,"details":26662,"fileName":479,"contentType":480},{"size":475,"image":26663},{"width":477,"height":478},{"sys":26665,"fields":26668},{"id":26666,"createdAt":26667},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":26669,"slug":26670,"articleIntro":26669,"category":26671},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[26672],{"metadata":26673,"sys":26676,"fields":26683},{"tags":26674,"concepts":26675},[],[],{"space":26677,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26679,"publishedVersion":429,"revision":63,"contentType":26681,"locale":29},{"sys":26678},{"type":12,"linkType":13,"id":14},{"sys":26680},{"id":21,"type":12,"linkType":22},{"sys":26682},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26684,"metaTitle":439,"metaDescription":440,"mainTitle":26685,"subtitle":458,"heroImage":26700,"ctaButton":481,"ctaLink":482},[438],{"data":26686,"content":26687,"nodeType":75},{},[26688,26694],{"data":26689,"content":26690,"nodeType":451},{},[26691],{"data":26692,"marks":26693,"value":450,"nodeType":83},{},[],{"data":26695,"content":26696,"nodeType":88},{},[26697],{"data":26698,"marks":26699,"value":107,"nodeType":83},{},[],{"metadata":26701,"sys":26704,"fields":26709},{"tags":26702,"concepts":26703},[],[],{"space":26705,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26707,"publishedVersion":63,"revision":45,"locale":29},{"sys":26706},{"type":12,"linkType":13,"id":14},{"sys":26708},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26710},{"url":473,"details":26711,"fileName":479,"contentType":480},{"size":475,"image":26712},{"width":477,"height":478},{"sys":26714,"fields":26717},{"id":26715,"createdAt":26716},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":26718,"slug":26719,"articleIntro":26718,"category":26720},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[26721],{"metadata":26722,"sys":26725,"fields":26732},{"tags":26723,"concepts":26724},[],[],{"space":26726,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26728,"publishedVersion":429,"revision":63,"contentType":26730,"locale":29},{"sys":26727},{"type":12,"linkType":13,"id":14},{"sys":26729},{"id":21,"type":12,"linkType":22},{"sys":26731},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26733,"metaTitle":439,"metaDescription":440,"mainTitle":26734,"subtitle":458,"heroImage":26749,"ctaButton":481,"ctaLink":482},[438],{"data":26735,"content":26736,"nodeType":75},{},[26737,26743],{"data":26738,"content":26739,"nodeType":451},{},[26740],{"data":26741,"marks":26742,"value":450,"nodeType":83},{},[],{"data":26744,"content":26745,"nodeType":88},{},[26746],{"data":26747,"marks":26748,"value":107,"nodeType":83},{},[],{"metadata":26750,"sys":26753,"fields":26758},{"tags":26751,"concepts":26752},[],[],{"space":26754,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26756,"publishedVersion":63,"revision":45,"locale":29},{"sys":26755},{"type":12,"linkType":13,"id":14},{"sys":26757},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26759},{"url":473,"details":26760,"fileName":479,"contentType":480},{"size":475,"image":26761},{"width":477,"height":478},{"sys":26763,"fields":26766},{"id":26764,"createdAt":26765},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":26767,"slug":26768,"articleIntro":26767,"category":26769},"2751 - Dépôts","compte-2751-depots",[26770],{"metadata":26771,"sys":26774,"fields":26781},{"tags":26772,"concepts":26773},[],[],{"space":26775,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26777,"publishedVersion":429,"revision":63,"contentType":26779,"locale":29},{"sys":26776},{"type":12,"linkType":13,"id":14},{"sys":26778},{"id":21,"type":12,"linkType":22},{"sys":26780},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26782,"metaTitle":439,"metaDescription":440,"mainTitle":26783,"subtitle":458,"heroImage":26798,"ctaButton":481,"ctaLink":482},[438],{"data":26784,"content":26785,"nodeType":75},{},[26786,26792],{"data":26787,"content":26788,"nodeType":451},{},[26789],{"data":26790,"marks":26791,"value":450,"nodeType":83},{},[],{"data":26793,"content":26794,"nodeType":88},{},[26795],{"data":26796,"marks":26797,"value":107,"nodeType":83},{},[],{"metadata":26799,"sys":26802,"fields":26807},{"tags":26800,"concepts":26801},[],[],{"space":26803,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26805,"publishedVersion":63,"revision":45,"locale":29},{"sys":26804},{"type":12,"linkType":13,"id":14},{"sys":26806},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26808},{"url":473,"details":26809,"fileName":479,"contentType":480},{"size":475,"image":26810},{"width":477,"height":478},{"sys":26812,"fields":26813},{"id":15,"createdAt":17},{"title":31,"slug":414,"articleIntro":-1,"category":26814},[26815],{"metadata":26816,"sys":26819,"fields":26826},{"tags":26817,"concepts":26818},[],[],{"space":26820,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26822,"publishedVersion":429,"revision":63,"contentType":26824,"locale":29},{"sys":26821},{"type":12,"linkType":13,"id":14},{"sys":26823},{"id":21,"type":12,"linkType":22},{"sys":26825},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26827,"metaTitle":439,"metaDescription":440,"mainTitle":26828,"subtitle":458,"heroImage":26843,"ctaButton":481,"ctaLink":482},[438],{"data":26829,"content":26830,"nodeType":75},{},[26831,26837],{"data":26832,"content":26833,"nodeType":451},{},[26834],{"data":26835,"marks":26836,"value":450,"nodeType":83},{},[],{"data":26838,"content":26839,"nodeType":88},{},[26840],{"data":26841,"marks":26842,"value":107,"nodeType":83},{},[],{"metadata":26844,"sys":26847,"fields":26852},{"tags":26845,"concepts":26846},[],[],{"space":26848,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26850,"publishedVersion":63,"revision":45,"locale":29},{"sys":26849},{"type":12,"linkType":13,"id":14},{"sys":26851},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26853},{"url":473,"details":26854,"fileName":479,"contentType":480},{"size":475,"image":26855},{"width":477,"height":478},{"sys":26857,"fields":26860},{"id":26858,"createdAt":26859},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":26861,"slug":26862,"articleIntro":26861,"category":26863},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[26864],{"metadata":26865,"sys":26868,"fields":26875},{"tags":26866,"concepts":26867},[],[],{"space":26869,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26871,"publishedVersion":429,"revision":63,"contentType":26873,"locale":29},{"sys":26870},{"type":12,"linkType":13,"id":14},{"sys":26872},{"id":21,"type":12,"linkType":22},{"sys":26874},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26876,"metaTitle":439,"metaDescription":440,"mainTitle":26877,"subtitle":458,"heroImage":26892,"ctaButton":481,"ctaLink":482},[438],{"data":26878,"content":26879,"nodeType":75},{},[26880,26886],{"data":26881,"content":26882,"nodeType":451},{},[26883],{"data":26884,"marks":26885,"value":450,"nodeType":83},{},[],{"data":26887,"content":26888,"nodeType":88},{},[26889],{"data":26890,"marks":26891,"value":107,"nodeType":83},{},[],{"metadata":26893,"sys":26896,"fields":26901},{"tags":26894,"concepts":26895},[],[],{"space":26897,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26899,"publishedVersion":63,"revision":45,"locale":29},{"sys":26898},{"type":12,"linkType":13,"id":14},{"sys":26900},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26902},{"url":473,"details":26903,"fileName":479,"contentType":480},{"size":475,"image":26904},{"width":477,"height":478},{"sys":26906,"fields":26909},{"id":26907,"createdAt":26908},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":26910,"slug":26911,"articleIntro":26910,"category":26912},"Compte 6237 - Publications","compte-6237-publications",[26913],{"metadata":26914,"sys":26917,"fields":26924},{"tags":26915,"concepts":26916},[],[],{"space":26918,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26920,"publishedVersion":429,"revision":63,"contentType":26922,"locale":29},{"sys":26919},{"type":12,"linkType":13,"id":14},{"sys":26921},{"id":21,"type":12,"linkType":22},{"sys":26923},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26925,"metaTitle":439,"metaDescription":440,"mainTitle":26926,"subtitle":458,"heroImage":26941,"ctaButton":481,"ctaLink":482},[438],{"data":26927,"content":26928,"nodeType":75},{},[26929,26935],{"data":26930,"content":26931,"nodeType":451},{},[26932],{"data":26933,"marks":26934,"value":450,"nodeType":83},{},[],{"data":26936,"content":26937,"nodeType":88},{},[26938],{"data":26939,"marks":26940,"value":107,"nodeType":83},{},[],{"metadata":26942,"sys":26945,"fields":26950},{"tags":26943,"concepts":26944},[],[],{"space":26946,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26948,"publishedVersion":63,"revision":45,"locale":29},{"sys":26947},{"type":12,"linkType":13,"id":14},{"sys":26949},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":26951},{"url":473,"details":26952,"fileName":479,"contentType":480},{"size":475,"image":26953},{"width":477,"height":478},{"sys":26955,"fields":26958},{"id":26956,"createdAt":26957},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":26959,"slug":26960,"articleIntro":26959,"category":26961},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[26962],{"metadata":26963,"sys":26966,"fields":26973},{"tags":26964,"concepts":26965},[],[],{"space":26967,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":26969,"publishedVersion":429,"revision":63,"contentType":26971,"locale":29},{"sys":26968},{"type":12,"linkType":13,"id":14},{"sys":26970},{"id":21,"type":12,"linkType":22},{"sys":26972},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":26974,"metaTitle":439,"metaDescription":440,"mainTitle":26975,"subtitle":458,"heroImage":26990,"ctaButton":481,"ctaLink":482},[438],{"data":26976,"content":26977,"nodeType":75},{},[26978,26984],{"data":26979,"content":26980,"nodeType":451},{},[26981],{"data":26982,"marks":26983,"value":450,"nodeType":83},{},[],{"data":26985,"content":26986,"nodeType":88},{},[26987],{"data":26988,"marks":26989,"value":107,"nodeType":83},{},[],{"metadata":26991,"sys":26994,"fields":26999},{"tags":26992,"concepts":26993},[],[],{"space":26995,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":26997,"publishedVersion":63,"revision":45,"locale":29},{"sys":26996},{"type":12,"linkType":13,"id":14},{"sys":26998},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27000},{"url":473,"details":27001,"fileName":479,"contentType":480},{"size":475,"image":27002},{"width":477,"height":478},{"sys":27004,"fields":27007},{"id":27005,"createdAt":27006},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":27008,"slug":27009,"articleIntro":27008,"category":27010},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[27011],{"metadata":27012,"sys":27015,"fields":27022},{"tags":27013,"concepts":27014},[],[],{"space":27016,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27018,"publishedVersion":429,"revision":63,"contentType":27020,"locale":29},{"sys":27017},{"type":12,"linkType":13,"id":14},{"sys":27019},{"id":21,"type":12,"linkType":22},{"sys":27021},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27023,"metaTitle":439,"metaDescription":440,"mainTitle":27024,"subtitle":458,"heroImage":27039,"ctaButton":481,"ctaLink":482},[438],{"data":27025,"content":27026,"nodeType":75},{},[27027,27033],{"data":27028,"content":27029,"nodeType":451},{},[27030],{"data":27031,"marks":27032,"value":450,"nodeType":83},{},[],{"data":27034,"content":27035,"nodeType":88},{},[27036],{"data":27037,"marks":27038,"value":107,"nodeType":83},{},[],{"metadata":27040,"sys":27043,"fields":27048},{"tags":27041,"concepts":27042},[],[],{"space":27044,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27046,"publishedVersion":63,"revision":45,"locale":29},{"sys":27045},{"type":12,"linkType":13,"id":14},{"sys":27047},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27049},{"url":473,"details":27050,"fileName":479,"contentType":480},{"size":475,"image":27051},{"width":477,"height":478},{"sys":27053,"fields":27056},{"id":27054,"createdAt":27055},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":27057,"slug":27058,"articleIntro":27057,"category":27059},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[27060],{"metadata":27061,"sys":27064,"fields":27071},{"tags":27062,"concepts":27063},[],[],{"space":27065,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27067,"publishedVersion":429,"revision":63,"contentType":27069,"locale":29},{"sys":27066},{"type":12,"linkType":13,"id":14},{"sys":27068},{"id":21,"type":12,"linkType":22},{"sys":27070},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27072,"metaTitle":439,"metaDescription":440,"mainTitle":27073,"subtitle":458,"heroImage":27088,"ctaButton":481,"ctaLink":482},[438],{"data":27074,"content":27075,"nodeType":75},{},[27076,27082],{"data":27077,"content":27078,"nodeType":451},{},[27079],{"data":27080,"marks":27081,"value":450,"nodeType":83},{},[],{"data":27083,"content":27084,"nodeType":88},{},[27085],{"data":27086,"marks":27087,"value":107,"nodeType":83},{},[],{"metadata":27089,"sys":27092,"fields":27097},{"tags":27090,"concepts":27091},[],[],{"space":27093,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27095,"publishedVersion":63,"revision":45,"locale":29},{"sys":27094},{"type":12,"linkType":13,"id":14},{"sys":27096},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27098},{"url":473,"details":27099,"fileName":479,"contentType":480},{"size":475,"image":27100},{"width":477,"height":478},{"sys":27102,"fields":27105},{"id":27103,"createdAt":27104},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":27106,"slug":27107,"articleIntro":-1,"category":27108},"Compte 518 - Intérêts courus","compte-518-interets-courus",[27109],{"metadata":27110,"sys":27113,"fields":27120},{"tags":27111,"concepts":27112},[],[],{"space":27114,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27116,"publishedVersion":429,"revision":63,"contentType":27118,"locale":29},{"sys":27115},{"type":12,"linkType":13,"id":14},{"sys":27117},{"id":21,"type":12,"linkType":22},{"sys":27119},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27121,"metaTitle":439,"metaDescription":440,"mainTitle":27122,"subtitle":458,"heroImage":27137,"ctaButton":481,"ctaLink":482},[438],{"data":27123,"content":27124,"nodeType":75},{},[27125,27131],{"data":27126,"content":27127,"nodeType":451},{},[27128],{"data":27129,"marks":27130,"value":450,"nodeType":83},{},[],{"data":27132,"content":27133,"nodeType":88},{},[27134],{"data":27135,"marks":27136,"value":107,"nodeType":83},{},[],{"metadata":27138,"sys":27141,"fields":27146},{"tags":27139,"concepts":27140},[],[],{"space":27142,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27144,"publishedVersion":63,"revision":45,"locale":29},{"sys":27143},{"type":12,"linkType":13,"id":14},{"sys":27145},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27147},{"url":473,"details":27148,"fileName":479,"contentType":480},{"size":475,"image":27149},{"width":477,"height":478},{"sys":27151,"fields":27154},{"id":27152,"createdAt":27153},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":27155,"slug":27156,"articleIntro":27155,"category":27157},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[27158],{"metadata":27159,"sys":27162,"fields":27169},{"tags":27160,"concepts":27161},[],[],{"space":27163,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27165,"publishedVersion":429,"revision":63,"contentType":27167,"locale":29},{"sys":27164},{"type":12,"linkType":13,"id":14},{"sys":27166},{"id":21,"type":12,"linkType":22},{"sys":27168},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27170,"metaTitle":439,"metaDescription":440,"mainTitle":27171,"subtitle":458,"heroImage":27186,"ctaButton":481,"ctaLink":482},[438],{"data":27172,"content":27173,"nodeType":75},{},[27174,27180],{"data":27175,"content":27176,"nodeType":451},{},[27177],{"data":27178,"marks":27179,"value":450,"nodeType":83},{},[],{"data":27181,"content":27182,"nodeType":88},{},[27183],{"data":27184,"marks":27185,"value":107,"nodeType":83},{},[],{"metadata":27187,"sys":27190,"fields":27195},{"tags":27188,"concepts":27189},[],[],{"space":27191,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27193,"publishedVersion":63,"revision":45,"locale":29},{"sys":27192},{"type":12,"linkType":13,"id":14},{"sys":27194},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27196},{"url":473,"details":27197,"fileName":479,"contentType":480},{"size":475,"image":27198},{"width":477,"height":478},{"sys":27200,"fields":27203},{"id":27201,"createdAt":27202},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":27204,"slug":27205,"articleIntro":-1,"category":27206},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[27207],{"metadata":27208,"sys":27211,"fields":27218},{"tags":27209,"concepts":27210},[],[],{"space":27212,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27214,"publishedVersion":429,"revision":63,"contentType":27216,"locale":29},{"sys":27213},{"type":12,"linkType":13,"id":14},{"sys":27215},{"id":21,"type":12,"linkType":22},{"sys":27217},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27219,"metaTitle":439,"metaDescription":440,"mainTitle":27220,"subtitle":458,"heroImage":27235,"ctaButton":481,"ctaLink":482},[438],{"data":27221,"content":27222,"nodeType":75},{},[27223,27229],{"data":27224,"content":27225,"nodeType":451},{},[27226],{"data":27227,"marks":27228,"value":450,"nodeType":83},{},[],{"data":27230,"content":27231,"nodeType":88},{},[27232],{"data":27233,"marks":27234,"value":107,"nodeType":83},{},[],{"metadata":27236,"sys":27239,"fields":27244},{"tags":27237,"concepts":27238},[],[],{"space":27240,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27242,"publishedVersion":63,"revision":45,"locale":29},{"sys":27241},{"type":12,"linkType":13,"id":14},{"sys":27243},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27245},{"url":473,"details":27246,"fileName":479,"contentType":480},{"size":475,"image":27247},{"width":477,"height":478},{"sys":27249,"fields":27252},{"id":27250,"createdAt":27251},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":27253,"slug":27254,"articleIntro":27253,"category":27255},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[27256],{"metadata":27257,"sys":27260,"fields":27267},{"tags":27258,"concepts":27259},[],[],{"space":27261,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27263,"publishedVersion":429,"revision":63,"contentType":27265,"locale":29},{"sys":27262},{"type":12,"linkType":13,"id":14},{"sys":27264},{"id":21,"type":12,"linkType":22},{"sys":27266},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27268,"metaTitle":439,"metaDescription":440,"mainTitle":27269,"subtitle":458,"heroImage":27284,"ctaButton":481,"ctaLink":482},[438],{"data":27270,"content":27271,"nodeType":75},{},[27272,27278],{"data":27273,"content":27274,"nodeType":451},{},[27275],{"data":27276,"marks":27277,"value":450,"nodeType":83},{},[],{"data":27279,"content":27280,"nodeType":88},{},[27281],{"data":27282,"marks":27283,"value":107,"nodeType":83},{},[],{"metadata":27285,"sys":27288,"fields":27293},{"tags":27286,"concepts":27287},[],[],{"space":27289,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27291,"publishedVersion":63,"revision":45,"locale":29},{"sys":27290},{"type":12,"linkType":13,"id":14},{"sys":27292},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27294},{"url":473,"details":27295,"fileName":479,"contentType":480},{"size":475,"image":27296},{"width":477,"height":478},{"sys":27298,"fields":27301},{"id":27299,"createdAt":27300},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":27302,"slug":27303,"articleIntro":27302,"category":27304},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[27305],{"metadata":27306,"sys":27309,"fields":27316},{"tags":27307,"concepts":27308},[],[],{"space":27310,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27312,"publishedVersion":429,"revision":63,"contentType":27314,"locale":29},{"sys":27311},{"type":12,"linkType":13,"id":14},{"sys":27313},{"id":21,"type":12,"linkType":22},{"sys":27315},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27317,"metaTitle":439,"metaDescription":440,"mainTitle":27318,"subtitle":458,"heroImage":27333,"ctaButton":481,"ctaLink":482},[438],{"data":27319,"content":27320,"nodeType":75},{},[27321,27327],{"data":27322,"content":27323,"nodeType":451},{},[27324],{"data":27325,"marks":27326,"value":450,"nodeType":83},{},[],{"data":27328,"content":27329,"nodeType":88},{},[27330],{"data":27331,"marks":27332,"value":107,"nodeType":83},{},[],{"metadata":27334,"sys":27337,"fields":27342},{"tags":27335,"concepts":27336},[],[],{"space":27338,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27340,"publishedVersion":63,"revision":45,"locale":29},{"sys":27339},{"type":12,"linkType":13,"id":14},{"sys":27341},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27343},{"url":473,"details":27344,"fileName":479,"contentType":480},{"size":475,"image":27345},{"width":477,"height":478},{"sys":27347,"fields":27350},{"id":27348,"createdAt":27349},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":27351,"slug":27352,"articleIntro":27351,"category":27353},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[27354],{"metadata":27355,"sys":27358,"fields":27365},{"tags":27356,"concepts":27357},[],[],{"space":27359,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27361,"publishedVersion":429,"revision":63,"contentType":27363,"locale":29},{"sys":27360},{"type":12,"linkType":13,"id":14},{"sys":27362},{"id":21,"type":12,"linkType":22},{"sys":27364},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27366,"metaTitle":439,"metaDescription":440,"mainTitle":27367,"subtitle":458,"heroImage":27382,"ctaButton":481,"ctaLink":482},[438],{"data":27368,"content":27369,"nodeType":75},{},[27370,27376],{"data":27371,"content":27372,"nodeType":451},{},[27373],{"data":27374,"marks":27375,"value":450,"nodeType":83},{},[],{"data":27377,"content":27378,"nodeType":88},{},[27379],{"data":27380,"marks":27381,"value":107,"nodeType":83},{},[],{"metadata":27383,"sys":27386,"fields":27391},{"tags":27384,"concepts":27385},[],[],{"space":27387,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27389,"publishedVersion":63,"revision":45,"locale":29},{"sys":27388},{"type":12,"linkType":13,"id":14},{"sys":27390},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27392},{"url":473,"details":27393,"fileName":479,"contentType":480},{"size":475,"image":27394},{"width":477,"height":478},{"sys":27396,"fields":27399},{"id":27397,"createdAt":27398},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":27400,"slug":27401,"articleIntro":27400,"category":27402},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[27403],{"metadata":27404,"sys":27407,"fields":27414},{"tags":27405,"concepts":27406},[],[],{"space":27408,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27410,"publishedVersion":429,"revision":63,"contentType":27412,"locale":29},{"sys":27409},{"type":12,"linkType":13,"id":14},{"sys":27411},{"id":21,"type":12,"linkType":22},{"sys":27413},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27415,"metaTitle":439,"metaDescription":440,"mainTitle":27416,"subtitle":458,"heroImage":27431,"ctaButton":481,"ctaLink":482},[438],{"data":27417,"content":27418,"nodeType":75},{},[27419,27425],{"data":27420,"content":27421,"nodeType":451},{},[27422],{"data":27423,"marks":27424,"value":450,"nodeType":83},{},[],{"data":27426,"content":27427,"nodeType":88},{},[27428],{"data":27429,"marks":27430,"value":107,"nodeType":83},{},[],{"metadata":27432,"sys":27435,"fields":27440},{"tags":27433,"concepts":27434},[],[],{"space":27436,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27438,"publishedVersion":63,"revision":45,"locale":29},{"sys":27437},{"type":12,"linkType":13,"id":14},{"sys":27439},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27441},{"url":473,"details":27442,"fileName":479,"contentType":480},{"size":475,"image":27443},{"width":477,"height":478},{"sys":27445,"fields":27448},{"id":27446,"createdAt":27447},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":27449,"slug":27450,"articleIntro":27449,"category":27451},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[27452],{"metadata":27453,"sys":27456,"fields":27463},{"tags":27454,"concepts":27455},[],[],{"space":27457,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27459,"publishedVersion":429,"revision":63,"contentType":27461,"locale":29},{"sys":27458},{"type":12,"linkType":13,"id":14},{"sys":27460},{"id":21,"type":12,"linkType":22},{"sys":27462},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27464,"metaTitle":439,"metaDescription":440,"mainTitle":27465,"subtitle":458,"heroImage":27480,"ctaButton":481,"ctaLink":482},[438],{"data":27466,"content":27467,"nodeType":75},{},[27468,27474],{"data":27469,"content":27470,"nodeType":451},{},[27471],{"data":27472,"marks":27473,"value":450,"nodeType":83},{},[],{"data":27475,"content":27476,"nodeType":88},{},[27477],{"data":27478,"marks":27479,"value":107,"nodeType":83},{},[],{"metadata":27481,"sys":27484,"fields":27489},{"tags":27482,"concepts":27483},[],[],{"space":27485,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27487,"publishedVersion":63,"revision":45,"locale":29},{"sys":27486},{"type":12,"linkType":13,"id":14},{"sys":27488},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27490},{"url":473,"details":27491,"fileName":479,"contentType":480},{"size":475,"image":27492},{"width":477,"height":478},{"sys":27494,"fields":27497},{"id":27495,"createdAt":27496},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":27498,"slug":27499,"articleIntro":27498,"category":27500},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[27501],{"metadata":27502,"sys":27505,"fields":27512},{"tags":27503,"concepts":27504},[],[],{"space":27506,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27508,"publishedVersion":429,"revision":63,"contentType":27510,"locale":29},{"sys":27507},{"type":12,"linkType":13,"id":14},{"sys":27509},{"id":21,"type":12,"linkType":22},{"sys":27511},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27513,"metaTitle":439,"metaDescription":440,"mainTitle":27514,"subtitle":458,"heroImage":27529,"ctaButton":481,"ctaLink":482},[438],{"data":27515,"content":27516,"nodeType":75},{},[27517,27523],{"data":27518,"content":27519,"nodeType":451},{},[27520],{"data":27521,"marks":27522,"value":450,"nodeType":83},{},[],{"data":27524,"content":27525,"nodeType":88},{},[27526],{"data":27527,"marks":27528,"value":107,"nodeType":83},{},[],{"metadata":27530,"sys":27533,"fields":27538},{"tags":27531,"concepts":27532},[],[],{"space":27534,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27536,"publishedVersion":63,"revision":45,"locale":29},{"sys":27535},{"type":12,"linkType":13,"id":14},{"sys":27537},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27539},{"url":473,"details":27540,"fileName":479,"contentType":480},{"size":475,"image":27541},{"width":477,"height":478},{"sys":27543,"fields":27546},{"id":27544,"createdAt":27545},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":27547,"slug":27548,"articleIntro":27547,"category":27549},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[27550],{"metadata":27551,"sys":27554,"fields":27561},{"tags":27552,"concepts":27553},[],[],{"space":27555,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27557,"publishedVersion":429,"revision":63,"contentType":27559,"locale":29},{"sys":27556},{"type":12,"linkType":13,"id":14},{"sys":27558},{"id":21,"type":12,"linkType":22},{"sys":27560},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27562,"metaTitle":439,"metaDescription":440,"mainTitle":27563,"subtitle":458,"heroImage":27578,"ctaButton":481,"ctaLink":482},[438],{"data":27564,"content":27565,"nodeType":75},{},[27566,27572],{"data":27567,"content":27568,"nodeType":451},{},[27569],{"data":27570,"marks":27571,"value":450,"nodeType":83},{},[],{"data":27573,"content":27574,"nodeType":88},{},[27575],{"data":27576,"marks":27577,"value":107,"nodeType":83},{},[],{"metadata":27579,"sys":27582,"fields":27587},{"tags":27580,"concepts":27581},[],[],{"space":27583,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27585,"publishedVersion":63,"revision":45,"locale":29},{"sys":27584},{"type":12,"linkType":13,"id":14},{"sys":27586},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27588},{"url":473,"details":27589,"fileName":479,"contentType":480},{"size":475,"image":27590},{"width":477,"height":478},{"sys":27592,"fields":27595},{"id":27593,"createdAt":27594},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":27596,"slug":27597,"articleIntro":-1,"category":27598},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[27599],{"metadata":27600,"sys":27603,"fields":27610},{"tags":27601,"concepts":27602},[],[],{"space":27604,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27606,"publishedVersion":429,"revision":63,"contentType":27608,"locale":29},{"sys":27605},{"type":12,"linkType":13,"id":14},{"sys":27607},{"id":21,"type":12,"linkType":22},{"sys":27609},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27611,"metaTitle":439,"metaDescription":440,"mainTitle":27612,"subtitle":458,"heroImage":27627,"ctaButton":481,"ctaLink":482},[438],{"data":27613,"content":27614,"nodeType":75},{},[27615,27621],{"data":27616,"content":27617,"nodeType":451},{},[27618],{"data":27619,"marks":27620,"value":450,"nodeType":83},{},[],{"data":27622,"content":27623,"nodeType":88},{},[27624],{"data":27625,"marks":27626,"value":107,"nodeType":83},{},[],{"metadata":27628,"sys":27631,"fields":27636},{"tags":27629,"concepts":27630},[],[],{"space":27632,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27634,"publishedVersion":63,"revision":45,"locale":29},{"sys":27633},{"type":12,"linkType":13,"id":14},{"sys":27635},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27637},{"url":473,"details":27638,"fileName":479,"contentType":480},{"size":475,"image":27639},{"width":477,"height":478},{"sys":27641,"fields":27644},{"id":27642,"createdAt":27643},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":27645,"slug":27646,"articleIntro":27645,"category":27647},"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",[27648],{"metadata":27649,"sys":27652,"fields":27659},{"tags":27650,"concepts":27651},[],[],{"space":27653,"id":424,"type":16,"createdAt":425,"updatedAt":426,"environment":27655,"publishedVersion":429,"revision":63,"contentType":27657,"locale":29},{"sys":27654},{"type":12,"linkType":13,"id":14},{"sys":27656},{"id":21,"type":12,"linkType":22},{"sys":27658},{"type":12,"linkType":27,"id":432},{"contentfulName":434,"modelCategoryName":435,"slug":436,"contentTypeSlug":27660,"metaTitle":439,"metaDescription":440,"mainTitle":27661,"subtitle":458,"heroImage":27676,"ctaButton":481,"ctaLink":482},[438],{"data":27662,"content":27663,"nodeType":75},{},[27664,27670],{"data":27665,"content":27666,"nodeType":451},{},[27667],{"data":27668,"marks":27669,"value":450,"nodeType":83},{},[],{"data":27671,"content":27672,"nodeType":88},{},[27673],{"data":27674,"marks":27675,"value":107,"nodeType":83},{},[],{"metadata":27677,"sys":27680,"fields":27685},{"tags":27678,"concepts":27679},[],[],{"space":27681,"id":466,"type":59,"createdAt":467,"updatedAt":467,"environment":27683,"publishedVersion":63,"revision":45,"locale":29},{"sys":27682},{"type":12,"linkType":13,"id":14},{"sys":27684},{"id":21,"type":12,"linkType":22},{"title":471,"description":107,"file":27686},{"url":473,"details":27687,"fileName":479,"contentType":480},{"size":475,"image":27688},{"width":477,"height":478},1780085399719]